ARGYLL AND BUTE CARE AND REPAIR

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  Material uncertainty over going concern

  At the date of approval of the financial statements, the Charity is in negotiations with its principal funders as regards the renewal of funding, which expires in March 2026. The outcome is currently uncertain and there is the possibilty of a much more restricted grant than has been the case in previous years. The Board may also have to seriously consider and review the current level of operations and also take into consideration various other liabilities which would accrue should operations have to cease. The charity does have sufficient cash reserves to continue for a considerable period should the contract not be renewed and therefore the Board has has decided that the accounts can be prepared on the going concern basis. The Board is hopeful that negotiations can be concluded with the successful renewal of full operations.

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  Going-concern uncertainty disclosed

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

William Duncan + Co (Audit) Ltd

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“At the date of approval of the financial statements, the Charity is in negotiations with its principal funders as regards the renewal of funding, which expires in March 2026. The outcome is currently uncertain and there is the possibilty of a much more restricted grant than has been the case in previous years. The Board may also have to seriously consider and review the current level of operations and also take into consideration various other liabilities which would accrue should operations have to cease. The charity does have sufficient cash reserves to continue for a considerable period should the contract not be renewed and therefore the Board has has decided that the accounts can be prepared on the going concern basis. The Board is hopeful that negotiations can be concluded with the successful renewal of full operations.”

Significant events

• “Alex Tickell, our long serving HSO in Dunoon and Cowal, who very sadly passed away in November 2024 after a long battle with cancer.”
• “The permanent full time CRO for Helensburgh & Lomond resigned their position in Jan 2025 after a couple of months in post to relocate to France.”
• “Our temporary HSO for OLI who started in Feb 2024 resigned to return to his retirement in March 2025. His replacement was hired prior to him finishing, starting in Feb 2025.”
• “The new HSO for Dunoon and Cowal started in a temporary role in Feb 2024 and was made permanent later in FY 2024, following the very sad passing of Alex Tickell.”
• “Colette Benham resigned as Chair and Brett Sadler, Chief Exec of West Highland Housing Assoc was voted in as new Chairperson. Colette Benham will remain on the Board. Iona MacPhail was voted in as Deputy Chair and Helen Kessel as Treasurer.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.