CCast Highland - Charities report - 21.2

REGISTERED COMPANY NUMBER: SC361990 (Scotland)

REGISTERED CHARITY NUMBER: SC40956

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2021

for

Christian Community

Action Support Team Highland

Trading as

CCAST Highland

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

to

8

Balance Sheet

9

to

10

Notes to the Financial Statements

11

to

19

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 2021. 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 Objects and Aims of CCAST Highland are set out below and can be found in our memorandums and Articles (Our governing documents) These are;

1. To enable a client group of vulnerable people, living within the Easter Ross and Sutherland areas to live independent lives, enabling them to sustain and maintain their existing tenancies within their local community. Clarification of 'vulnerability' may vary in each case from low level mild mental health issues resulting from but not peculiar to drug or alcohol dependency, to life style issues un related to drug & alcohol but yet still likely to put tenancies at risk.

2. To support the client group back into employment via identification of training needs or through voluntary work avenues.

3. To provide a Christian community support service addressing the needs of people of all faiths and of no faith.

Significant activities

1. To employ a Christian Project Director to implement, develop the project and oversee the day to day affairs of the project in line with the Boards vision.

2. To provide a Housing support service that will accept referrals from other agencies to work with clients with housing support needs / threatened homelessness.

3. To offer benefit advice to those seeking to navigate the Universal Credit benefit system.

4. To identify with the client any 'Obstacles' to employment and to redefine employment opportunities. This may include re training in specific areas, or short term voluntary placements to rebuild confidence and self esteem, CV writing and computers to seek job vacancies.

5. To continue to run the Mansfield hub on the Mansfield Estate ( this estate is on the SIMD list)

6. To provide addiction services to the Tain Royal Academy school and support Addiction education to young people.

7. To continue to and extend the Food Bank resource with the Ross-shire and Sutherland areas.

8. If necessary to create new services of support in response to needs which are identified through the ongoing work in the Community. These new support services will always be in keeping with our original objectives to support vulnerable people to maintain existing tenancies and live independent lives.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

This last financial year for the staff and Directors of CCAST Highland was a very busy due to the Covid 19 Pandemic. The Board had to make several big decisions at the end of March 2020 which included;

1. Not laying off of staff through the Furlough scheme.

2. The moving out of the Foodbank of its premises to meet social distancing requirements of the Scottish Government. The Board were grateful to the local YMCA who offered their facility to us so we could meet the increasing demand. The Project Director supported by the two paid staff members were able to relocate to this building which was no mean task.

The food bank was in high demand and in 2019 we provided food for approx. 650 people over the year. Yet in the first six months of 2020 the foodbank team overseen by the Project Director supported over 2000 people.

3. Another serious issue for the Board was the loss of income through Fund raising which grounded to a halt over the year. However, thankfully the Government and many Trusts were able to support businesses and charities through different funding streams and the Project Director and Chairman were able to access some of these on behalf of the CCAST Highland.

4. Fund Raiser this has been a major frustration for us as we have secured funding to employ a person but we have not been able to identify one.

5. The Mansfield Hub had to be closed like many others businesses and when allowed to reopen had to run the toddler group at the local YMCA as the Hub couldn't cope with the high numbers whilst meeting social distancing guidelines.

6. We were able to attend PSE classes in the Tain Royal Academy School and provide addictions work with those in S1. This was a pilot programme which if successful would be extended to the S2 Year group however the Covid Pandemic resulted in the school being closed down.

FINANCIAL REVIEW

Financial position

This last financial year we have been blessed with funding from trusts like the Hope Trust The Highland Council, Tudor Trust and Foundation Scotland to name a few. We continue to receive a regular grant from Blythswood Care Trust for which we are extremely grateful for.

The Tudor trust grant ended but the Project Director was able to re-apply and secured a two year grant from them. We will be applying to the Beatrice Wind Farm for the Addictions worker and Foundation Scotland for the Hub worker. We were also able to receive grants from the Highland council ward 7 Discretionary budget which we were very grateful for the purchase of extra food and travel costs.

Our Bookkeeper Mrs Ingrid Poulsen continues to oversee the day to day finance for us and provided online support at Board meetings. Mrs Poulsen is responsible for the payment of wages and ensures that the preparation of the paperwork for the annual accounts is undertaken and sent to Mackay and Co our accountants.

The Budget was prepared by the Chairman, the Project Director and the Book keeper, though at this time with the impact of Covid -19 budgets are being reviewed constantly.

Principal funding sources

Principal funding has been received from the generous support of the undernoted organisations:

Mr D MacDonnald via Foundation Scotland

Tudor Trust

SSE Beatrice Wind Farm

Blythswood Care

The Highland Council

Reserves policy

It is the aim of the Directors to follow the recommendations of OSCR and have one third of its running costs as reserves and with thanks to the Tudor Trust Funding and Foundation Scotland we are striving to meet our reserves target. The Directors are pleased to confirm that we have the right allocated funding in restricted funds.

Going concern

The charity CCAST Highland is probably in the best position financially and staffing for the last 5 years. We have secured the funding for a self employed fund raiser and again this will benefit the charity once they start.

FUTURE PLANS

Our priorities for the financial year 2021 / 22 are;

1. Secure the funding for meeting the shortfall of the Project Director's salary.

2. Ensure that the Core Funding is in place for the charity

3. Secure the funding for the Hub worker

4. Secure additional funding to extend the Food Bank

5. Develop and expand the Hub centres programme

6. Secure the funding of the Addictions worker

7. Develop the addictions support especially into the Tain Royal Academy School

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

This is an ongoing item for the board. When looking for new board members, a skills audit is undertaken with the current board members to see what areas the charity requires additional support, for instance we are currently identifying a new board member with Human Resources experience. The board have a process for joining the board and regular training is undertaken with board staff and volunteers throughout the year.

Organisational structure

The Board meet bi monthly and have space for 8 Directors. We currently have seven spaces filled and we are looking for a new Treasurer for the charity. The Board meetings for 2020 were held via Zoom.

The structure for CCAST Highland is set out below;

A Board of Directors is currently made up of seven volunteers from the local community. The board in turn employ the following:

Project Director full time, who has responsibility for the 'day to day affairs of the charity' and who reports back to the Board at their meetings.

One member of the Board acts as the Line manager for the Project Director and meets with the Project Director for official line management sessions.

A part time book keeper 3 hours per week managed by the Project Director

A full time Addictions worker was appointed in May 2019 and is managed by the Project Director.

The Hub Co-ordinator 16 hours per week managed by the Project Director.

The Key volunteers Food Bank, Work clubs, and addictions programme have expenses paid to them for work undertaken on behalf of the charity like mileage.

General Volunteers who help with Food Bank and general Drop In sessions

Ms Marie Macleod stepped down as Complaints officer and was replaced by Mr F Macrae another Board member.

Induction and training of new trustees

Due to Covid Pandemic this is on hold.

The Board have a process for joining the Board and regular training is undertaken with Board, staff and volunteers throughout the year.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC361990 (Scotland)

Registered Charity number

SC40956

Registered office

St Duthus House

St Duthus Street

Tain

Ross shire

IV19 1AL

Trustees

N D Archer (resigned 15.7.20)

Mrs M Macleod

Mrs M L Mcquillan

G E Nutt

Mrs A J Nutt

F Macrae

Mrs C A Anderson

A Macleod (appointed 24.3.21)

Company Secretary

Mrs A J Nutt

Independent Examiner

Marcus D. MacIver

Chartered Accountant (ICAS)

Mackay & Co

Chartered Accountants

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

Approved by order of the board of trustees on 24 August 2021 and signed on its behalf by:

Mrs A J Nutt - Secretary

I report on the accounts for the year ended 31 March 2021 set out on pages seven to nineteen.

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. 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.

Marcus D. MacIver

Chartered Accountant (ICAS)

Mackay & Co

Chartered Accountants

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

24 August 2021

31.3.21

31.3.20

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

19,448

-

19,448

17,606

Charitable activities

5

General

11,900

6,125

18,025

5,400

Project director

-

28,515

28,515

21,104

Hub worker

-

7,342

7,342

6,500

Food Bank

1,000

3,863

4,863

10,000

Addiction worker

-

18,235

18,235

18,086

Office refurbishment

-

-

-

6,000

Team Building

-

2,000

2,000

-

Covid Response

17,500

-

17,500

-

Other trading activities

3

-

-

-

140

Investment income

4

13

-

13

60

Other income

-

-

-

2,774

Total

49,861

66,080

115,941

87,670

EXPENDITURE ON

Charitable activities

General

17,526

6,125

23,651

35,895

The Mansfield Hub

2,723

-

2,723

-

Project director

-

28,515

28,515

28,030

Hub worker

-

7,342

7,342

6,970

Food Bank

1,389

3,863

5,252

-

Addiction worker

1,974

18,235

20,209

13,795

Office refurbishment

-

-

-

6,694

Total

23,612

64,080

87,692

91,384

NET INCOME/(EXPENDITURE)

26,249

2,000

28,249

(3,714

)

Transfers between funds

15

15,290

(15,290

)

-

-

Net movement in funds

41,539

(13,290

)

28,249

(3,714

)

RECONCILIATION OF FUNDS

Total funds brought forward

5,390

22,055

27,445

31,159

TOTAL FUNDS CARRIED FORWARD

46,929

8,765

55,694

27,445

31.3.21

31.3.20

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

11

9,875

-

9,875

14,999

CURRENT ASSETS

Cash at bank

47,105

8,765

55,870

44,582

CREDITORS

Amounts falling due within one year

12

(5,708

)

-

(5,708

)

(24,072

)

NET CURRENT ASSETS

41,397

8,765

50,162

20,510

TOTAL ASSETS LESS CURRENT LIABILITIES

51,272

8,765

60,037

35,509

CREDITORS

Amounts falling due after more than one year

13

(4,343

)

-

(4,343

)

(8,064

)

NET ASSETS

46,929

8,765

55,694

27,445

FUNDS

15

Unrestricted funds

46,929

5,390

Restricted funds

8,765

22,055

TOTAL FUNDS

55,694

27,445

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 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 24 August 2021 and were signed on its behalf by:

C A Anderson - 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 2019)', 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.

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

-

25% on reducing balance

Motor vehicles

-

33% on reducing balance

Computer equipment

-

33% on cost

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

31.3.21

31.3.20

£

£

Donations

19,448

14,624

Gift aid

-

2,982

19,448

17,606

3.	OTHER TRADING ACTIVITIES

31.3.21

31.3.20

£

£

Fundraising events

-

140

4.	INVESTMENT INCOME

31.3.21

31.3.20

£

£

Deposit account interest

13

60

5.	INCOME FROM CHARITABLE ACTIVITIES

31.3.21

31.3.20

Activity

£

£

Room hire

General

3,300

3,600

Grants

General

14,725

1,800

Grants

Project director

28,515

21,104

Grants

Hub worker

7,342

6,500

Grants

Food Bank

4,863

10,000

Grants

Addiction worker

18,235

18,086

Grants

Office refurbishment

-

6,000

Grants

Team Building

2,000

-

Grants

Covid Response

17,500

-

96,480

67,090

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

31.3.21

31.3.20

£

£

Highland Council

17,500

1,800

Foundation Scotland

4,767

15,604

Windfarm

18,235

18,086

Tudor Trust

27,000

22,000

National Lottery Community Fund

-

6,000

North Highland Initiative

1,000

-

Tain and District Development Trust

7,600

-

Hunter Foundation

12,078

-

Seaboard Memorial Hall

4,000

-

Hope Trust

1,000

-

93,180

63,490

6.	SUPPORT COSTS

Governance

Finance

costs

Totals

£

£

£

General

166

960

1,126

7.	NET INCOME/(EXPENDITURE)

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

31.3.21

31.3.20

£

£

Depreciation - owned assets

5,124

7,560

Surplus on disposal of fixed assets

-

(2,774

)

8.	TRUSTEES' REMUNERATION AND BENEFITS

31.3.21

31.3.20

£

£

Trustees' salaries

28,440

28,030

Trustees' pension contributions to defined benefit schemes

75

-

28,515

28,030

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

9.	STAFF COSTS

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

31.3.21

31.3.20

Management

1

1

Part-time project assistant

1

1

Part-time Hub worker

1

1

Addiction worker

1

1

4

4

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

10.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

17,605

1

17,606

Charitable activities

General

5,400

-

5,400

Project director

-

21,104

21,104

Hub worker

-

6,500

6,500

Food Bank

10,000

-

10,000

Addiction worker

-

18,086

18,086

Office refurbishment

-

6,000

6,000

Other trading activities

140

-

140

Investment income

60

-

60

Other income

2,774

-

2,774

Total

35,979

51,691

87,670

EXPENDITURE ON

Charitable activities

General

35,895

-

35,895

Project director

6,926

21,104

28,030

Hub worker

470

6,500

6,970

Addiction worker

-

13,795

13,795

Office refurbishment

694

6,000

6,694

Total

43,985

47,399

91,384

NET INCOME/(EXPENDITURE)

(8,006

)

4,292

(3,714

)

RECONCILIATION OF FUNDS

Total funds brought forward

13,396

17,763

31,159

TOTAL FUNDS CARRIED FORWARD

5,390

22,055

27,445

11.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2020 and 31 March 2021

1,000

21,498

1,066

23,564

DEPRECIATION

At 1 April 2020

684

7,100

781

8,565

Charge for year

79

4,760

285

5,124

At 31 March 2021

763

11,860

1,066

13,689

NET BOOK VALUE

At 31 March 2021

237

9,638

-

9,875

At 31 March 2020

316

14,398

285

14,999