The Management Committee present their annual report and financial statements for the year ended 31 March 2026. This report includes the requirements of a Directors’ Report under the Companies Act 2006.
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 charitable company’s Memorandum and Articles of Association, the Companies’ Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, The Financial Reporting Standard applicable in the UK and the Republic of Ireland (“FRS 102” ) 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)”.
The Charity’s principal objective is to provide respite care and personal care:
(i) to relieve the stress experienced by people and families caring for people who are disabled, frail or elderly; and
(ii) where appropriate, to provide care and support to people who are disabled, frail or elderly and living independently.
In furtherance of these objectives, Crossroads (Perth & Kinross) Care Attendant Scheme provides flexible, person-centred care and support within people’s own homes and communities across Perth and Kinross. Services are delivered by trained care staff and are designed both to provide meaningful respite for unpaid carers and to enable the people receiving care to maintain their independence, wellbeing, and quality of life for as long as practicable.
The Charity supports people with a wide range of needs, including those associated with frailty, physical disability, learning disability, mental health needs and dementia. The nature and timing of individual support is determined by assessed need and, where appropriate, in conjunction with the individual, their family or unpaid carer and relevant statutory partners.
Respite care remains central to the Charity’s purpose. The Management Committee recognises the significant contribution made by unpaid carers across Perth and Kinross and seeks to provide services which help sustain caring relationships, reduce pressure on carers and support people to remain within their own homes and communities.
During the year, the Charity continued to work in partnership with Perth & Kinross Council and other organisations involved in health, social care, and community support. The Charity also continued to invest in the recruitment, training, and development of its workforce, including support for relevant vocational qualifications and professional registration requirements.
In planning and delivering its activities, the Management Committee has regard to the Charity’s purposes and to ensuring that its activities continue to provide public benefit.
During the year ended 31 March 2026, Crossroads continued to provide flexible respite care and personal care services across Perth and Kinross.
The principal achievement during the year was the continuation and development of these services at a time when the wider social care sector continued to experience significant workforce, cost, and capacity pressures. The Charity maintained its focus on providing reliable respite and personal care services while responding to changing levels of demand and the individual circumstances of service users and unpaid carers.
Recruitment and retention of suitably qualified care staff remained a major operational priority. Management continued to recruit actively and to support the training and development of existing staff. Investment in workforce capability is considered essential both to maintaining service quality and to increasing the Charity’s capacity to respond to demand.
The Charity also developed its management and organisational capacity during the year. A Chief Executive Officer was appointed in September 2025, providing additional strategic and operational leadership, and supporting the Management Committee in developing the organisation for the future.
Quality of care remained a central measure of performance. At the Charity’s most recent Care Inspectorate inspection in December 2025, the service was awarded Grade 5 – Very Good. The Charity continues to monitor service quality through its internal quality assurance arrangements and through engagement with the Care Inspectorate.
The financial result for the year provides the Charity with resources to support the future sustainability and development of its services. Further details of the financial performance and reserves position are set out in the Financial Review and Reserves Policy sections of this report.
The Management Committee considers that the Charity made good progress during 2025/26 in maintaining service delivery, developing organisational capacity, and preparing the organisation to meet future demand while continuing to advance its charitable purposes.
Monitoring the quality and performance of our services
The Management Committee places a high priority on the quality, safety and effectiveness of the services provided by the Charity.
Quality and performance are monitored through a combination of management oversight, service-user and carer feedback, regular reviews, staff supervision and development, internal reporting, and external regulatory scrutiny.
The principal arrangements include:
regular reviews of individual care arrangements, including direct contact with service users and, where appropriate, their carers or representatives;
obtaining feedback from service users and carers on the quality and effectiveness of the services provided;
staff supervision, communication, and performance management arrangements;
monitoring of incidents, complaints, concerns, and other matters which may indicate opportunities for learning or improvement;
continuing staff training and development, including support for relevant SVQ qualifications, professional registration, and mandatory training;
management monitoring of care delivery, staffing capacity and operational performance;
reporting of material operational and quality matters to the Management Committee; and
external scrutiny and inspection by the Care Inspectorate and compliance with the regulatory requirements applying to registered care services.
Feedback and quality information are used to identify areas for improvement and to inform service development, staff training and management priorities.
The Management Committee recognises that quality assurance is an ongoing process and expects management continually to review the Charity’s systems and working practices to maintain and improve the quality, consistency, and responsiveness of care.
The net assets of the Charity at 31 March 2026 were £778,303 (2025: £670,421). The Charity depends to a significant extent on Local Authority funding and during the year grants of £538,673 were received from the Local Authority (2025: £505,478).
The surplus for the year ended 31 March 2026 was £107,882 (2025: £109,403).
Unconditional donations received during the year amounted to £7,695 (2025: £7,436). These sums, together with other fundraising income, support the Charity in meeting the costs of delivering its services where statutory funding is insufficient to meet the full cost.
The Management Committee reviews the Charity’s reserves position regularly as part of its financial planning and risk management arrangements.
The Charity’s policy is to maintain unrestricted reserves, excluding amounts which are not readily available for general operational purposes, at a level broadly equivalent to between six and nine months of normal operating expenditure.
The Management Committee considers that this level provides an appropriate degree of financial resilience, having regard to the Charity’s reliance on statutory funding, the nature of its care services, employment commitments and the need to maintain continuity of service in the event of an unexpected reduction or delay in income.
At 31 March 2026 the Charity held unrestricted funds of £778,303. The Management Committee considers the level of reserves held at the year end to be appropriate having regard to the Charity’s reserves policy and its anticipated operational and strategic requirements.
Following the financial year end, the Charity completed the acquisition of new office premises at Bertha Park, Perth.
The acquisition took place after 31 March 2026 and therefore does not form part of the Charity’s activities or expenditure for the year reported in these financial statements.
The premises were acquired to provide an appropriate long-term operational base for the Charity and to support the future delivery and development of its services. The financial effect of the transaction will be reflected in the Charity’s financial statements for the year ending 31 March 2027.
Risk management
The Management Committee is responsible for identifying and overseeing the principal risks and uncertainties facing the Charity. Risks are considered through the Charity’s governance, financial and operational management arrangements, with appropriate mitigating actions reviewed by the Management Committee and management.
The principal risks identified by the Management Committee include:
Workforce capacity and retention
The availability and retention of suitably skilled care staff remains a significant risk across the social care sector. Insufficient staffing capacity could restrict the Charity’s ability to meet demand and contractual commitments. The Charity seeks to manage this risk through active recruitment, competitive employment arrangements,investment in training and development, workforce planning and ongoing monitoring of staffing capacity.
Funding and financial sustainability
A significant proportion of the Charity’s income is derived from statutory funding. Changes in funding levels, commissioning arrangements or the extent to which increases in employment and other operating costs are reflected in funding could affect future financial performance. This risk is managed through regular financial reporting and forecasting, maintenance of an appropriate level of reserves, engagement with funding partners and continued development of alternative and complementary sources of income.
Demand and service capacity
The Charity must maintain an appropriate balance between demand for its services and its capacity to deliver them safely and sustainably. Demand, referral patterns and the mix of funded and privately commissioned care are monitored by management and inform workforce and service planning.
Quality, safeguarding, and regulatory compliance
The provision of regulated care carries inherent risks relating to service quality, safeguarding, medication, health and safety and compliance with statutory and regulatory requirements. These risks are mitigated through policies and procedures, staff training and supervision, incident reporting and review, quality assurance arrangements and engagement with the Care Inspectorate and other relevant bodies.
Operational resilience
The Charity is dependent upon effective management, information systems and administrative processes to support care delivery. Business continuity, data protection and information security arrangements, appropriate insurance and management oversight are used to reduce the risk of significant disruption to services.
The Management Committee recognises that risk cannot be eliminated completely. Its approach is therefore to identify material risks at an early stage, establish proportionate controls and mitigation measures and monitor whether the Charity retains sufficient organisational and financial capacity to respond effectively should those risks crystallise.
The Management Committee’s strategic priority is to ensure that Crossroads remains a sustainable, high-quality, and responsive provider of care and respite services across Perth and Kinross.
The principal priorities are:
to maintain and continually improve the quality, safety, and person-centred nature of the Charity’s services;
to recruit, retain and develop a skilled and committed care workforce capable of responding to current and future demand;
to increase the Charity’s capacity to provide respite and care where sustainable opportunities exist, including through continued partnership working with Perth & Kinross Council and the development of privately commissioned and other complementary services;
to maintain constructive relationships with service users, unpaid carers, commissioners, regulators, and community partners;
to maintain strong financial management and an appropriate level of reserves while using the Charity’s resources responsibly in furtherance of its charitable purposes;
to continue developing effective governance, management information, quality assurance and administrative systems;
to invest appropriately in organisational infrastructure and technology where this improves efficiency, resilience, or service quality; and
to continue developing the Charity’s profile and engagement across Perth and Kinross so that individuals and families who may benefit from its services are aware of the support available.
The Management Committee will continue to review these priorities in light of demand for services, workforce availability, public-sector commissioning arrangements, regulatory requirements, and the Charity’s financial position.
The Charity is a company limited by guarantee and was incorporated and registered as a charity on 20 January 1998. The Charity’s governing document comprises its Memorandum and Articles of Association, which establish its objects and powers and provide the framework within which it is governed.
The members of the Management Committee are the charity trustees and, for the purposes of company law, the directors of the charitable company.
The Management Committee members who served during the year and up to the date of approval of the financial statements were:
Any person living within the Charity’s area of operation who wishes to contribute to its maintenance is eligible to be a member of the Charity. Membership is at the discretion of the Management Committee.
Only members are eligible for election to the Management Committee, subject to the recommendation of existing Management Committee members.
All members of the Management Committee are members of the Company and guarantee to contribute £1 in the event of a winding-up.
Under the requirements of the Memorandum and Articles, at least one-third of the Management Committee members who are subject to retirement by rotation must retire at the Annual General Meeting but may offer themselves for re-election.
Due to the nature of the Charity’s work, the Management Committee seeks to ensure that its membership includes an appropriate range of skills, experience, and perspectives relevant to the Charity’s activities and the needs of its service users. New members with relevant experience and qualifications are therefore sought when appropriate.
The Management Committee currently consists of six Directors who meet regularly to oversee the governance and strategic direction of the Charity.
In September 2025, the Board appointed a Chief Executive Officer to work alongside the Service Manager during the period leading to her retirement in April 2026. The Chief Executive Officer is responsible for the strategic management of the organisation and for overseeing its day-to-day operational management.
The Coordinators report to the Chief Executive Officer and have responsibility for operational management, including oversight of care staff and the needs and wellbeing of service users.
The average number of staff is currently 56 (2025: 59).
The Charity’s accounting and payroll functions are outsourced to external providers.
The Management Committee reviews staff remuneration as part of the annual budgeting and financial planning process.
The Management Committee is not aware of any other related parties not already mentioned in this report.
Ms Zoe Cormack, who resigned from the Management Committee on 24 September 2025, is a director of Cormack HR Ltd, which had provided human resources services to the Charity in the ordinary course of business. No fees were charged by Cormack HR Ltd during the year ended 31 March 2026 (2025: £50).
Ms Julia Reid, a member of the Management Committee, is a director of Accountancy Services (Auchterarder) Ltd, which provides accounting and payroll services to the Charity in the ordinary course of business. Fees charged by the company during the year ended 31 March 2026 amounted to £31,802 (2025: £30,240).
The Management Committee has procedures in place for the declaration and management of conflicts of interest. Related-party transactions are disclosed in the financial statements in accordance with the applicable accounting requirements.
The Management Committee is not aware of any other related-party transactions requiring disclosure other than those set out in this report and the financial statements.
In accordance with the company's articles, a resolution proposing that TC Group be reappointed as auditor of the company will be put forward at a General Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. The Management Committee’s report was approved by the Board of Management Committee and signed on its behalf by:
The Management committee, who are also the directors of Crossroads (Perth & Kinross) Care Attendant Scheme for the purpose of company law, are responsible for preparing the Management Committee's Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Management committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Management committee are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Management committee are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Opinion
We have audited the financial statements of Crossroads (Perth & Kinross) Care Attendant Scheme (the ‘charity’) for the year ended 31 March 2026 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the Management committee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Management committee with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Management committee are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the Management committee's report; or
proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of Management committee's responsibilities, the Management committee, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Management committee determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Management committee are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Management committee either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
We gained an understanding of the legal and regulatory framework applicable to the charity and the sector in which it operates;
We identified the laws and regulations applicable to the charity through discussions with management and through our own knowledge of the sector;
We enquired with management about their own identification and assessment of the risk of fraud and irregularities;
We considered the opportunities that may exist within the organisation for fraud and identified the greatest risk in relation to revenue recognition and management override of internal controls. Our audit procedures to respond to these risks included, but were not limited to:
Reviewing the financial statement disclosure and testing of financial statement balances to supporting documentation;
We assessed the extent of compliance with key laws and regulations through making enquiries with management, review of meeting minutes and inspecting regulatory correspondence;
We communicated relevant identified laws and regulations and potential fraud risks to all members of the engagement team and remained alert to any indications of fraud or non-compliance throughout the audit;
We performed analytical procedures to identify any unusual or unexpected relationships which may indicate risks of material misstatements due to fraud;
We tested journal entries to identify unusual transactions and evaluated the underlying rationale;
We evaluated accounting estimates for evidence of any bias that may represent a material misstatement.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
TC Group is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Crossroads (Perth & Kinross) Care Attendant Scheme is a charitable company limited by guarantee incorporated in Scotland and is registered with OSCR. The registered office is 67 Adamson Avenue, Bertha Park, PERTH, PH1 0AL.
The financial statements have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Management committee have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Management committee 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 Management committee 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 charity 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.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
At each reporting end date, the charity 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 charity 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 charity's balance sheet when the charity 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 charity’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 charity 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 charity’s accounting policies, the Management committee 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.
The calculation of depreciation involves the use of estimates and assumptions regarding the useful economic lives and residual values of property, plant and equipment. Management exercises judgement in determining these estimates, taking into consideration factors such as expected usage of the assets, technological developments, physical wear and tear, and historical experience. These estimates are reviewed at least annually and updated where necessary. Changes in assumptions may result in material adjustments to future depreciation charges and the carrying value of assets, which could impact the Company’s financial position and performance.
The recognition of accruals involves management judgement in estimating liabilities for services received but not yet invoiced at the reporting date. These estimates are based historical experience and information available at the year end. Given the inherent uncertainty in determining the timing and amount of such obligations, actual outcomes may differ from the amounts recognised.
Adult and Child Care grants
Home Care Service
None of the Management committee (or any persons connected with them) received any remuneration, benefits or reimbursement of expenses from the charity during the year. The trustees did not have any expenses reimbursed during the year (2025 - £Nil), nor were any expenses paid directly to third parties on their behalf.
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 above assets are used for management and administration purposes.
Deferred income is included in the financial statements as follows:
Deferred income represents monies received from the council for service hours not yet carried out. Amounts are released as and when service hours are fulfilled.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity 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 purpose of the Scottish Social Services Council (SSSC) grant is to provide a contribution towards the costs associated with meeting the qualification criteria set by SSSC for registration.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
Total lease payments recognised as an expense during the year amounted to £4,153 (2025 - £14,048)
During the year the charity entered into the following transactions with related parties:
The trustee Zoe Cormack is also a director of Cormack HR Ltd. During the year £Nil (2025 - £50) was paid to her company for HR services.
The trustee Julia Reid is also a director of Accountancy Services (Auchterarder) Ltd. During the year £31,802 (2025 - £30,240) was paid to her company for accountancy services.
The trustee David Lindsay is also a trustee of St Leonards-in-the Fields, Perth. During the year £85 (2025 - £Nil) was paid to the charity for hall rental.
The charity had no material debt during the year.