CCast Highland - Charities report - 18.1

REGISTERED COMPANY NUMBER: SC361990 (Scotland)

REGISTERED CHARITY NUMBER: SC40956

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2018

for

Christian Community

Action Support Team Highland

Trading as

CCAST Highland

Christian Community

Action Support Team Highland

Trading as CCAST Highland

Contents of the Financial Statements

for the Year Ended 31 March 2018

Page

Report of the Trustees

1 to 5

Independent Examiner's Report

6 to 7

Statement of Financial Activities

8

Balance Sheet

9 to 10

Notes to the Financial Statements

11 to 17

Christian Community

Action Support Team Highland

Trading as CCAST Highland

Report of the Trustees

for the Year Ended 31 March 2018

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 2018. 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 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity are:

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. For clarification, the definition 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 and alcohol abuse but yet still likely to put tenancies at risk.

To support the client group back into employment via identification of training needs or through

voluntary work avenues.

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 Service Delivery Manager to implement, develop the project and oversee the

day to day affairs of the project.

2. To provide a Housing support service that will accept referrals from other agencies to work with

clients with housing support needs / threatened homelessness for a maximum of six - eight weeks.

3. To employ a Christian Outreach Housing Support Officer to work with a case load of up to ten

clients within their own homes, with the object of maintaining their tenancy.

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.

5. To have a Social Enterprise 'Community based outlet' which local people can access finding

support, acceptance and encouragement. Which provides both paid and voluntary work opportunities

within the local community.

6. If necessary to create new services of support in response to needs which are identified through the

on-going 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 has been a year of mixed outcomes some positive and some very frustrating.

The board have had to make several key decisions during the year including:

1. We ceased our relationship with the Highland Council 'Employability' programme due to the

continuing changing of their outcomes by both them and the European Funding. This was frustrating

for the CCAST workers and clients as these changes lead to more and more paperwork and often led

to changes in the way we had to work.

2. Care Commission inspection. This year there was an Inspection by the Care Commission and as

part of the feedback the directors were made aware of the proposed changes being introduced by the

commission in relation to housing support. The board felt that with these proposed changes, being

registered with the Care Commission was no longer a requirement. They agreed to withdraw from the

Care Commission.

3. Development of the Food Bank This had really developed over the last year and has led to an

expansion of the delivery of the food boxes to a wider area. A Volunteer Co-ordinator for the food

bank was found and we now have a good team responsible for the food bank under the guidance of

the project director.

4. A prayer and gift day was held and our thanks to those local people who supported us.

FINANCIAL REVIEW

Financial position

This last financial year we have been blessed with funding from trusts like the Hope Trust and Souter

Trust to name two. We continue to receive donations from Blythswood Care trust for which we are

extremely grateful and we have now entered the second year of the funding from the Tudor Trust and

Foundation Scotland who are contributing towards the Project Directors costs and the Food Bank.

Our Treasurer Mrs Carol Hunter has once again fulfilled her duties and kept the Board of Director fully

updated and informed along with guiding us through the end of year accounts with Mackay and Co.

Mrs Hunter has indicated that she would like to step down and we are actively seeking a replacement.

At the balance sheet date the funds held in reserve amount to £18,878, £4,101 of which are held in a

restricted fund.

Principal funding sources

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

Blythswood Care

Foundation Scotland

The Tudor Trust

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 we are now in a position with thanks to the Tudor Trust Funding and

Foundation Scotland funding to start meeting our target for our reserves.

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 the Project Director position and have applications in for key

staff. There is also funding for a part time fund raiser and again this can only benefit the charity.

FUTURE PLANS

The Board are constantly reviewing what we do, the impact on the service users and how we improve

the services we deliver. We are constantly looking at new ways to deliver the programmes we provide,

and our priorities for the next year starting 1st April 2018 are

1. Strengthening the main areas of work of CCAST Highland

- Housing support / Benefit / Welfare Advice

- Addiction / Recovery programmes

- Employability (CV & Job search)

- Foodbank / Seeds of Hope Food collection programme

- The Mansfield Hub

2. To strengthen the Board in their governance of the charity.

3. To provide the right employment package for the Project Director.

4. To develop programmes in the Mansfield Hub to meet the identified needs.

5. To ensure that the core funding for the charity is in place.

6. Continue to develop relationships we have with local agencies and partners.

7. To ensure that all legal obligations for CCAST Highland are met.

8. To recruit, support and develop the volunteers of CCAST Highland.

9. To extend CCAST Highland programmes to a wider community in both Ross-shire

and Sutherland.

The Mansfield Hub worker is greatly enhancing the work that we are providing within the community

and strengthening the relationship with other agencies like the Police, Highland Council and local

schools.

Once again we extend our grateful thanks to all those who have funded the work of CCAST Highland

in any way over the last year, The Highland Council especially the Ward manager for her support, the

local Councillors and the local churches.

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

when the current treasurer resigns at the AGM in November we are working on a replacement now

with a cross over time assured by the outgoing Treasurer.

The structure for CCAST Highland is simple

A Board of Directors which is made up of eight volunteers from the local community.

The board in turn employ a full time Project Director 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.

Key staff and volunteers:- these are staff/volunteers who are either paid or have expenses paid to

them for work undertaken on behalf of the charity, e.g. mileage.

In post at the moment is the new Voluntary Food Bank Co-ordinator

It is hoped that soon we will have the following three paid staff'

a. Part time Bookkeeper (funding secured)

b. Part time Addictions worker ( Application into Trusts)

c. Part time Fund raiser (funding secured)

General volunteers who help with the food bank and general drop-in sessions.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC361990 (Scotland)

Registered Charity number

SC40956

Registered office

15-17 Lamington Street

Tain

Ross shire

IV19 1AA

Trustees

N D Archer

Mrs C A Hunter

Mrs M Macleod

D Mclelland

- resigned 10.5.17

Mrs M L Mcquillan

G E Nutt

Mrs A J Nutt

F Macrae

- appointed 10.5.17

Company Secretary

Mrs A J Nutt

Independent examiner

Marcus D. MacIver

Chartered Accountant (ICAS)

Mackay & Co

Chartered Accountants

Main Street

Golspie

Sutherland

KW10 6RH

Approved by order of the board of trustees on 31 October 2018 and signed on its behalf by:

Mrs A J Nutt - Secretary

Independent Examiner's Report to the Trustees of

Christian Community

Action Support Team Highland

Trading as CCAST Highland

I report on the accounts for the year ended 31 March 2018 set out on pages eight to seventeen.

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. 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

Main Street

Golspie

Sutherland

KW10 6RH

31 October 2018

Christian Community

Action Support Team Highland

Trading as CCAST Highland

Statement of Financial Activities

for the Year Ended 31 March 2018

31.3.18

31.3.17

Unrestricted fund

Restricted fund

Total funds

Total funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

22,522

-

22,522

42,179

Charitable activities

General

11,911

-

11,911

34,192

The Mansfield Hub

3,096

-

3,096

-

Project director

-

37,000

37,000

-

Investment income

3

1

-

1

4

Other income

71

-

71

-

Total

37,601

37,000

74,601

76,375

EXPENDITURE ON

Charitable activities

General

35,000

-

35,000

75,451

The Mansfield Hub

-

4,807

4,807

-

Project director

-

26,377

26,377

-

Hub worker

-

5,290

5,290

-

Total

35,000

36,474

71,474

75,451

NET INCOME

2,601

526

3,127

924

RECONCILIATION OF FUNDS

Total funds brought forward

12,176

3,575

15,751

14,827

TOTAL FUNDS CARRIED FORWARD

14,777

4,101

18,878

15,751

Christian Community

Action Support Team Highland

Trading as CCAST Highland

Balance Sheet

At 31 March 2018

31.3.18

31.3.17

Unrestricted fund

Restricted fund

Total funds

Total funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

9

6,636

-

6,636

8,683

CURRENT ASSETS

Debtors

10

200

-

200

2,584

Cash at bank

11,858

4,101

15,959

7,858

12,058

4,101

16,159

10,442

CREDITORS

Amounts falling due within one year

11

(3,917

)

-

(3,917

)

(3,374

)

NET CURRENT ASSETS

8,141

4,101

12,242

7,068

TOTAL ASSETS LESS CURRENT LIABILITIES

14,777

4,101

18,878

15,751

NET ASSETS

14,777

4,101

18,878

15,751

FUNDS

12

Unrestricted funds

14,777

12,176

Restricted funds

4,101

3,575

TOTAL FUNDS

18,878

15,751

The charitable company is entitled to exemption from audit under

Section 477 of the Companies Act 2006 for the year ended 31 March 2018.

The members have not required the company to obtain an audit of its financial statements for the year

ended 31 March 2018 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 special provisions of Part 15 of

the Companies Act 2006 relating to charitable small companies.

The financial statements were approved by the Board of Trustees on 31 October 2018 and were signed on its behalf by:

Mrs C A Hunter -Trustee

Christian Community

Action Support Team Highland

Trading as CCAST Highland

Notes to the Financial Statements

for the Year Ended 31 March 2018

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.

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.

2.	DONATIONS AND LEGACIES

31.3.18

31.3.17

£

£

Donations

22,522

42,179

3.	INVESTMENT INCOME

31.3.18

31.3.17

£

£

Deposit account interest

1

4

4.	SUPPORT COSTS

Governance costs

£

General

1,041

5.	NET INCOME/(EXPENDITURE)

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

31.3.18

31.3.17

£

£

Depreciation - owned assets

2,903

4,217

6.	TRUSTEES' REMUNERATION AND BENEFITS

31.3.18

31.3.17

£

£

Trustees' salaries

26,377

30,952

Trustees' social security

-

151

26,377

31,103

Trustees' expenses

31.3.18

31.3.17

£

£

Trustees' expenses

-

247

There were no trustees' expenses paid for the year ended 31 March 2018.

7.	STAFF COSTS

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

31.3.18

31.3.17

Management

1

1

Part-time project assistant

1

-

Part-time Hub worker

1

-

3

1

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

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted fund

Restricted fund

Total funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

42,179

-

42,179

Charitable activities

General

12,353

21,839

34,192

Investment income

4

-

4

Total

54,536

21,839

76,375

EXPENDITURE ON

Charitable activities

General

57,187

18,264

75,451

Total

57,187

18,264

75,451

NET INCOME

(2,651

)

3,575

924

RECONCILIATION OF FUNDS

Total funds brought forward

14,827

-

14,827

TOTAL FUNDS CARRIED FORWARD

12,176

3,575

15,751

9.	TANGIBLE FIXED ASSETS

Plant and machinery

Motor vehicles

Computer equipment

Totals

£

£

£

£

COST

At 1 April 2017

1,000

33,800

-

34,800

Additions

-

-

856

856

At 31 March 2018

1,000

33,800

856

35,656

DEPRECIATION

At 1 April 2017

250

25,867

-

26,117

Charge for year

188

2,644

71

2,903

At 31 March 2018

438

28,511

71

29,020

NET BOOK VALUE

At 31 March 2018

562

5,289

785

6,636

At 31 March 2017

750

7,933

-

8,683

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.18

31.3.17

£

£

Trade debtors

-

2,464

Other debtors

200

120

200

2,584

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.18

31.3.17

£

£

Trade creditors

1,994

1,639

Social security and other taxes

473

835

Accrued expenses

1,450

900

3,917

3,374

12.	MOVEMENT IN FUNDS

At 1.4.17

Net movement in funds

At 31.3.18

£

£

£

Unrestricted funds

General fund

12,176

2,601

14,777

Restricted funds

Restricted

3,575

526

4,101

TOTAL FUNDS

15,751

3,127

18,878