REGISTERED COMPANY NUMBER: SC294898 (Scotland)

REGISTERED CHARITY NUMBER: SC037559

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

HEBRIDES ALPHA PROJECT

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

Notes to the Financial Statements

7

to

13

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The company's objectives are to:

1 To provide within the supported accommodation unit a secure and safe 'alcohol and drug' free environment for persons with personal and social difficulties in keeping with care standards as outlined by the Care Inspectorate for Scotland (SCSWIS)

2 To provide an 'on site' (see above) support service through trained and caring support staff and through co-operation with the local Health Board, the local authority or the Hebridean Housing Partnership.

3 To provide a person-centred therapeutic and life-skills programme, on a one-to-one and if relevant, a group basis, meeting the assessed needs of the individuals within the project. This includes a positive use of time and preparation for work through the therapeutic employment initiative.

4 To ensure through an appropriately structured tenancy agreement that the boundaries set out within the project are made clear and maintained and that each resident using the housing facility is protected from influences within the house which may be detrimental to their progress and recovery. The tenancy agreement includes guidelines in relation to discharge and termination of tenancy.

5 To liaise as appropriate with the local authority, Hebridean Housing Partnership and other agencies for the benefit of residents within the project.

6 To ensure that staff training and support are a regular feature of the project's life.

7 To maintain accountability and to meet all the requirements set out by law as are relevant to a charitable company limited by guarantee.

8 To ensure as part of a general commitment to anti-discriminatory practice that the project is open to any person who meets the entrance criteria regardless of their personal faith or non-faith position.

9 To ensure best practice for the protection of residents and staff against Covid-19.

Significant activities

Objectives for the year are as above and to seek also to achieve a regular income stream to ensure that the project can be sustainable in the longer term should the demand for the service continue.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Principal activity

The principal activity of the company in the year under review was that of providing the therapeutic service described above to all residents who entered the accommodation.

During the year Alpha Re-Cycle was also introduced where donated bikes are recycled by residents, assisting them with meaningful use of time and then freely given to individuals in need.

Fundraising activities

The project has continued to receive funding through the local Alcohol and Drug Partnership together with grant aid contributions from Corra Foundation, CNES and the DMH Trust.

Private Donations also comprise a small part of the project's income.

The Board of Directors along with the staff will work together seeking financial aid to assist the unit to gain funding for subsequent years.

FINANCIAL REVIEW

Reserves policy

The trustees have examined the company's requirements for reserves considering the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of operating costs, calculated and reviewed annually. The trustees aim to meet this requirement over the next 3 years. The trustees deem that these reserves are necessary to enable them to have the confidence to manage the resources of the company without limiting its main objective of providing a residential programme for recovery from alcohol or drug misuse.

During the year the charity's outgoings exceeded incoming resources resulting in a deficit of £46,405 (2024 - surplus £58,708). The unrestricted reserves balance of £191,234 (2023 - £230,213) is considered by the trustees to be sufficient to meet the funding requirements of ongoing projects at the year end.

FUTURE PLANS

Hebrides Alpha Project's objectives for the next period are as follows:

Continue to focus on the core Aims and Objectives as described in a previous section.

Continue to promote and facilitate access to continued professional development for all staff and maintain Scottish Social Services Council registration.

An arts and crafts studio and polycrub is now on site and to be integrated into the projects program of activities.

WE ARE GRATEFUL AND APPRECIATE VERY MUCH ALL WHO HAVE SUPPORTED US IN 2024-25.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a company limited by guarantee and is registered as a Scottish charity. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

In the event of the winding-up of the company any property remaining after satisfaction of all the company's debts and liabilities will be transferred to some other charitable body or bodies whose objects are altogether or in part similar to those of the company.

Recruitment and appointment of new trustees

The directors of the company are also charity trustees for the purposes of charity law. All members are eligible to vote in elections. The Board of Directors at any given time is made up of a minimum of three directors.

The Board make-up ensures even representation across the sector served by the company's objects, including persons who have had experience in recovery from substance misuse, who have experience operationally in delivery of alcohol and drug services and who have experience of governance within the statutory sector.

Organisational structure

Hebrides Alpha Project has a Board of Directors which meets quarterly and is responsible for the strategic direction and policy of the charity.

A system of delegation is in place under which the translation of policy into strategy is undertaken by the Project Manager in consultation with the Board of Directors and the day-to-day implementation of strategy and direction of operational policy is undertaken by the Project Manager.

The Project Manager is responsible for ensuring that the charity delivers the core service as described in its Aims and Objectives. The Project Manager is responsible for the day-to-day management of accounting and information systems.

Induction and training of new trustees

Trustees are already familiar with the practical work of the charity as representatives either of local churches, local self-help groups, the business sector and other relevant disciplines.

New trustees are invited to undertake a short tour of the company's premises in order to familiarise themselves with the practical work of the charity. New trustees are also provided with copies of the main documents which set out the operational framework for the charity, including the Memorandum and Articles of Association, latest published accounts and Annual Reports.

Related parties

Hebrides Alpha Project had a wholly owned subsidiary company, Hebrides Alpha Trading CIC.

The subsidiary company was formally dissolved on 30 April 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC294898 (Scotland)

Registered Charity number

SC037559

Registered office

48b Upper Coll

Back

Isle of Lewis

HS2 0LT

Trustees

T Macneil (resigned 6.11.24)

F Morrison

A J Macdonald

D S Millar

L Graham (appointed 6.11.24)

Independent Examiner

CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS

Senior Management Team

Stephen MacDougall

Bankers

Bank of Scotland

St Andrews Square

Edinburgh

EH2 2YR

Approved by order of the board of trustees on 23 December 2025 and signed on its behalf by:

F Morrison - Trustee

I report on the accounts for the year ended 31 March 2025 set out on pages five to thirteen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1)	which gives me reasonable cause to believe that, in any material respect, the requirements

-	to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

-	to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2)	to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

John E Moffat BA FCA

The Institute of Chartered Accountants in England and Wales

CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS

23 December 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

14,731

-

14,731

87,233

Charitable activities

4

Supported Living

32,665

123,518

156,183

168,187

Investment income

3

28

-

28

-

Other income

5,000

-

5,000

5,000

Total

52,424

123,518

175,942

260,420

EXPENDITURE ON

Charitable activities

5

Supported Living

91,403

130,944

222,347

201,710

Net gains/(losses) on investments

-

-

-

(2

)

NET INCOME/(EXPENDITURE)

(38,979

)

(7,426

)

(46,405

)

58,708

RECONCILIATION OF FUNDS

Total funds brought forward

230,213

25,905

256,118

197,410

TOTAL FUNDS CARRIED FORWARD

191,234

18,479

209,713

256,118

31.3.25

31.3.24

Notes

£

£

FIXED ASSETS

Tangible assets

12

51,805

61,089

CURRENT ASSETS

Cash at bank

163,760

200,357

CREDITORS

Amounts falling due within one year

13

(5,852

)

(5,328

)

NET CURRENT ASSETS

157,908

195,029

TOTAL ASSETS LESS CURRENT LIABILITIES

209,713

256,118

NET ASSETS

209,713

256,118

FUNDS

15

Unrestricted funds

191,234

230,213

Restricted funds

18,479

25,905

TOTAL FUNDS

209,713

256,118

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 23 December 2025 and were signed on its behalf by:

F Morrison - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the charity.

Going concern

The trustees have assessed the charity's ability to continue as a going concern and do not consider there to be any material uncertainties about the charity's ability to continue as a going concern.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions that affect the amounts reported for assets, liabilities, income and expenditure.

The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in future periods should it affect future periods.

The estimates and assumptions which carry a higher degree of risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

Useful economic lives of tangible fixed assets

The annual depreciation charge for tangible fixed assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. They are amended when necessary to reflect current estimates, future investment, economic utilisation and the physical condition of the assets. See note 11 for details of the values of tangible fixed assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on reducing balance

Office equipment

-

33% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	DONATIONS AND LEGACIES

31.3.25

31.3.24

£

£

Donations

14,731

13,296

Donation received from subsidiary

-

73,937

14,731

87,233

3.	INVESTMENT INCOME

31.3.25

31.3.24

£

£

Deposit account interest

28

-

4.	INCOME FROM CHARITABLE ACTIVITIES

31.3.25

31.3.24

Activity

£

£

Rental income

Supported Living

25,269

29,855

Service User Payments

Supported Living

7,396

3,640

Grants

Supported Living

123,518

134,692

156,183

168,187

Grants received, included in the above, are as follows:

31.3.25

31.3.24

£

£

Alcohol and Drug Programme

80,218

-

Alcohol and Drug Organisation

-

92,492

Comhairle nan Eilean Siar

8,800

5,000

Corra Foundation

31,500

33,000

Western Isles Development Trust

-

1,200

DMH Trust

3,000

3,000

123,518

134,692

5.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 6)

note 7)

Totals

£

£

£

Supported Living

221,283

1,064

222,347

6.	DIRECT COSTS OF CHARITABLE ACTIVITIES

31.3.25

31.3.24

£

£

Staff costs

159,809

138,517

Rates and water

619

772

Insurance

2,741

3,452

Light and heat

6,134

4,397

Telephone

1,346

1,858

Postage, stationery and advert

866

869

Council tax

3,793

3,704

Rent

15,064

15,810

Training

424

2,341

Repairs and renewals

2,413

1,873

Premises and maintenance

7,042

6,698

Recreation and resident costs

555

1,267

Food and provisions

-

1,216

Books

153

32

IT Support

1,595

2,674

Motor expenses

5,693

2,827

Professional Fees

1,203

1,240

Payroll fees

955

975

General charges

1,594

1,339

Depreciation

9,284

8,973

221,283

200,834

7.	SUPPORT COSTS

Governance

Finance

costs

Totals

£

£

£

Supported Living

157

907

1,064

Support costs, included in the above, are as follows:

31.3.25

31.3.24

Supported

Total

Living

activities

£

£

HMRC Interest

125

-

Bank charges

32

35

Accountancy fees

907

841

1,064

876

8.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.25

31.3.24

£

£

Depreciation - owned assets

9,284

8,972

9.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

10.	STAFF COSTS

31.3.25

31.3.24

£

£

Wages and salaries

143,190

124,550

Social security costs

13,299

11,144

Other pension costs

3,320

2,823

159,809

138,517

The average monthly number of employees during the year was as follows:

31.3.25

31.3.24

Supported living

6

7

No employees received emoluments in excess of £60,000.

11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

87,233

-

87,233

Charitable activities

Supported Living

33,495

134,692

168,187

Other income

5,000

-

5,000

Total

125,728

134,692

260,420

EXPENDITURE ON

Charitable activities

Supported Living

58,373

143,337

201,710

Net gains/(losses) on investments

(2

)

-

(2

)

NET INCOME/(EXPENDITURE)

67,353

(8,645

)

58,708

RECONCILIATION OF FUNDS

Total funds brought forward

162,860

34,550

197,410

TOTAL FUNDS CARRIED FORWARD

230,213

25,905

256,118

12.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024 and 31 March 2025

33,688

18,855

14,836

DEPRECIATION

At 1 April 2024

277

7,571

14,836

Charge for year

674

3,771

-

At 31 March 2025

951

11,342

14,836

NET BOOK VALUE

At 31 March 2025

32,737

7,513

-

At 31 March 2024

33,411

11,284

-

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024 and 31 March 2025

37,995

3,553

108,927

DEPRECIATION

At 1 April 2024

23,373

1,781

47,838

Charge for year

3,655

1,184

9,284

At 31 March 2025

27,028

2,965

57,122

NET BOOK VALUE

At 31 March 2025

10,967

588

51,805

At 31 March 2024

14,622

1,772

61,089

13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Social security and other taxes

2,969

2,983

Accrued expenses

2,883

2,345

5,852

5,328

14.	ANALYSIS OF NET ASSETS BETWEEN FUNDS

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

£

£

£

£

Fixed assets

33,325

18,480

51,805

61,089

Current assets

163,760

-

163,760

200,357

Current liabilities

(5,851

)

(1

)

(5,852

)

(5,328

)

191,234

18,479

209,713

256,118

15.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

230,213

(38,979

)

191,234

Restricted funds

Capital Fund

25,905

(7,426

)

18,479

TOTAL FUNDS

256,118

(46,405

)

209,713

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

52,424

(91,403

)

(38,979

)

Restricted funds

Restricted General Fund

123,518

(123,518

)

-

Capital Fund

-

(7,426

)

(7,426

)

123,518

(130,944

)

(7,426

)

TOTAL FUNDS

175,942

(222,347

)

(46,405

)