The trustees present their annual report and financial statements for the year ended 31 March 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the 's articles of association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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).
Shetland Care Attendant Scheme (SCAS) is an independent charity, recognised by the Inland Revenue for tax purposes and has been allocated a Scottish Charity number. The previously existing unincorporated association was reconstituted as a company limited by guarantee on 7th February 1997 and the assets of the former unincorporated association transferred on 1st April 1997. The object and power of the charitable company are governed under its Articles of Association. In the event of the company being wound up, members are requested to contribute an amount not exceeding £1.
To relieve stress on the person or family caring for physically or mentally disabled or elderly persons.
In appropriate circumstances to care for physically disabled or elderly persons living alone.
Toward these purposes to co-operate with statutory authorities and voluntary organisations having similar objectives.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the should undertake.
Shetland Care Attendant Scheme Ltd. (SCAS) exists to provide high-quality, person-centred support to unpaid carers and the individuals they care for across Shetland, helping carers sustain their caring role while promoting wellbeing, dignity, independence, and social inclusion.
During 2025–26, SCAS continued to play a vital role in supporting unpaid carers and supported individuals throughout Shetland. Through the delivery of flexible and responsive support services, the organisation helped improve quality of life, health, and wellbeing for carers and families while also helping to prevent crisis situations and unnecessary hospital or residential admissions.
Over the course of the year, SCAS delivered a total of 14,111.25 hours of care and support to 84 carers and their families. This support enabled many carers to continue in their caring role safely and sustainably within their own homes and communities.
A particularly significant area of development during the year has been SCAS’s contribution to end-of-life and palliative care support within Shetland. With no hospice provision available locally and limited residential respite options, SCAS provided responsive care to individuals wishing to remain at home during the final stages of life. During 2025–26, SCAS delivered 465.5 hours of palliative care support, enabling individuals to spend their final days in familiar surroundings with their families and loved ones.
SCAS also provided 497 overnight stays during the year, enabling unpaid carers to receive uninterrupted sleep and essential rest. This support remains crucial in sustaining carers’ physical and emotional wellbeing and helping them continue in their caring role. SCAS remains the only provider of overnight care services in Shetland, underlining the organisation’s important role within the local care infrastructure.
SCAS provided 1,918 hours of assistance to self-referring carers through charitable donations and grant funding, ensuring that access to support was not limited by financial circumstances.
Throughout the year, SCAS maintained a strong focus on responsive, personalised care. Regular six-monthly reviews ensured that support remained tailored to individual needs and desired outcomes, helping carers and supported individuals feel listened to, valued, and empowered.
In 2025–26, SCAS received and individually assessed 52 referrals. For every referral, the organisation:
completed personalised support plans;
carried out comprehensive risk assessments; and
commenced timely and appropriate care delivery.
The organisation employed 33 part-time Care Attendants during the year, supporting service delivery across all areas of Shetland. SCAS now delivers care through all four Self-Directed Support (SDS) options, supporting:
50 individuals under SDS Option 3 funded by Shetland Islands Council;
18 individuals under SDS Option 2;
25 individuals who self-funded independently; and
5 individuals using SDS Option 1 direct payments.
Although individuals may move between funding arrangements during the year, the total number of people supported remained consistent at 84.
SCAS continued to invest in workforce development and maintaining high standards of care. During the year, two Care Attendants successfully achieved their SVQ Level 2 in Social Services and Healthcare. In addition, another Care Attendant completed the required modules for their English qualification to be recognised as a Scottish qualification. These qualifications are essential to maintaining Scottish Social Services Council (SSSC) registration and ensuring continued professional development and high-quality care delivery.
Three Social Afternoons were held at Market House during the year, with up to 15 supported individuals attending each event. Care Attendants provided transport and practical support, enabling attendees to safely participate in social activities, refreshments, and group games. These sessions contributed positively to wellbeing by reducing social isolation, increasing confidence, and strengthening social connections, while also offering carers a short but meaningful period of respite.
Support delivered during the year included:
personal care, medication administration, prompting, and meal preparation within the home;
accompanied support to community activities and places of interest, including concerts, reminiscence sessions, museums, community centres, cinemas, cafés, and local events;
responsive support tailored to changing needs, delivered by staff trained in dementia-informed practice, medication administration, infection prevention, and managing behaviour that may challenge;
end-of-life and palliative care support to enable individuals to remain at home where this was their expressed wish; and
care delivered in accordance with the Health and Social Care Standards, ensuring compassion, dignity, professionalism, and respect.
This combination of practical, emotional, and responsive support enables carers to continue in their roles with confidence, reduces the risk of burnout, and helps avoid crisis interventions. At the same time, they enhance the wellbeing, independence, dignity, and social engagement of those receiving support.
Annual satisfaction surveys completed by carers and supported individuals continue to demonstrate positive outcomes and high levels of satisfaction with the service provided. Feedback gathered through these surveys also informs ongoing service improvement and development.
SCAS has also maintained a strong focus on quality assurance and continuous improvement throughout 2025–26. During the year, the organisation completed a self-evaluation of Quality Indicator 2.2, Quality assurance and improvement is well led, from the Care Inspectorate’s Quality Framework for Support Services, Care at Home including Supported Living. Areas for improvement identified through this process were incorporated into the organisation’s rolling improvement plan and subsequently actioned.
In September 2025, SCAS underwent an unannounced inspection by the Care Inspectorate. The service received the following evaluations:
How well do we support people’s wellbeing? – Grade 5 (Very Good)
How good is our staff team? – Grade 5 (Very Good)
How well is our care and support planned? – Grade 5 (Very Good)
These evaluations reflect the commitment, professionalism, and compassion demonstrated by staff across the organisation and provide independent assurance regarding the high standard of care and support delivered by SCAS.
While the organisation has continued to achieve strong outcomes, SCAS has experienced ongoing challenges relating to recruitment and retention of staff. Workforce pressures have at times created gaps in service provision and increased demands on existing staff members. In response, SCAS introduced a revised appraisal process focused on wellbeing, professional development, and training needs, helping staff feel supported and valued within their roles.
Recognising the potential isolation experienced by lone workers, SCAS also introduced regular informal staff gatherings to strengthen communication, peer support, and team cohesion. Staff meetings have been further developed through an annual schedule of meetings combined with accessible in-person training sessions to ensure consistent learning and communication across the workforce.
The increasing complexity of carers’ needs continues to place additional demands on the organisation’s resources. Supporting individuals with complex needs often requires significant staffing input, which can result in delays before support can commence for new referrals. Despite these pressures, SCAS remains fully committed to delivering high-quality, person-centred care and continuing to support unpaid carers across Shetland.
In summary, 2025–26 has been a year of continued development for SCAS, with ongoing focus on delivering high-quality, person-centred care across Shetland.
Looking ahead, SCAS will prioritise strengthening capacity within the service, improving timeliness of support, and ensuring the organisation remains able to respond effectively to increasing and more complex demand. Continued financial support will be important in enabling SCAS to sustain and further develop its services in the coming year.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the ’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
As at the balance sheet date of 31 March 2026 the total funds were £194,162 After deduction of core costs of £168,000, fixed assets of £1,264 and restricted funds of £4,658 the total unrestricted funds available for the charity to spend as they see fit at year end were £20,240.
The is a company limited by guarantee without share capital .
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The management of the company is the responsibility of the Board of Directors. Directors may be appointed by majority resolution of the Board and are appointed for terms of up to five years, renewable once. In exceptional circumstances, the Board may approve a third and final term. All new trustees receive an induction pack containing relevant policies and guidance.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustees report was approved by the Board of Trustees.
I report on the financial statements of the for the year ended 31 March 2026, which are set out on pages 7 to 17.
The ’s trustees, who are also the directors of Shetland Care Attendant Scheme Ltd for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
My examination is 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the 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 financial statements.
In connection with my examination, no matter has come to my attention:
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 financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Shetland Care Attendant Scheme Ltd is a private company limited (SC172153) by guarantee incorporated in Scotland. The registered office is 14 Market Street, Lerwick, Shetland, ZE1 0JP.
The financial statements have been prepared in accordance with the 's governing document, the Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The is a Public Benefit Entity as defined by FRS 102.
The has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the . Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the 's balance sheet when the becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the ’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the ’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. 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 underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Other income
Office expenses
Training
General Expenses
Disclosure
ICT & Phone costs
Adverts
Fundraising costs
Projects costs
Travel
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2025 - none).