REGISTERED COMPANY NUMBER: SC398913 (Scotland)

REGISTERED CHARITY NUMBER: 041952

Report of the Trustees and

Financial Statements For The Year Ended 31 March 2025

for

The Welcoming Association

Page

Report of the Trustees

1

to

12

Report of the Independent Auditors

13

to

16

Statement of Financial Activities

17

Statement of Financial Position

18

Statement of Cash Flows

19

Notes to the Statement of Cash Flows

20

Notes to the Financial Statements

21

to

32

The Trustees, who also serve as Directors of the charity under the Companies Act 2006, present their report, along with the financial statements, for the year ended 31 March 2025.

The financial statements are prepared per the provisions of the Statement of Recommended Practice (SORP) for Charities, as applicable to charities preparing their accounts in line with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

The Purpose of The Welcoming Association

The Welcoming Association (also known as 'The Welcoming') aims to welcome, orient, and assist New Scots (asylum seekers, refugees, and migrants) in Edinburgh so they can build positive lives, have choices, contribute to their new communities, and feel at home in Scotland.

Inward migration is vital to Scotland's future prosperity. Scotland's demographic and geographical needs differ from those of the rest of the UK, and we must be an attractive destination for migrants who can come here under the prevailing UK immigration policy.

The Welcoming offers opportunities to build confidence, socialise, and improve English language skills, which are essential for integrating, developing, and sharing interests. It also supports New Scots in utilising and expanding their skills, finding employment, and accessing local services. The Welcoming provides numerous chances for friendship, creativity, health, and wellbeing.

The organisation promotes a diverse and inclusive society where everyone feels welcome and empowered to reach their full potential. It fosters community by connecting locals and New Scots through social and cultural exchanges, as well as collaboration with numerous partners.

VISION, MISSION, OBJECTIVES

Our vision is of a diverse and inclusive Scotland where everyone feels welcome and can achieve their full potential. Our mission is to welcome New Scots, helping to build community and learn together, while our values are Welcoming, Equality, Respect, Solidarity, and Collaboration.

Our aims, objectives, principles, and sections 4 and 54 of our Articles of Association were amended by the resolution passed on 9th December 2024 at the organisation's AGM as follows:

Our Aims

Inward migration is crucial to Scotland's future prosperity. Scotland has demographic and geographical needs that are distinct from the rest of the UK, and we must be an attractive destination for migrants able to come here under the prevailing UK immigration policy. In helping to achieve this, our strategic aims are:

oTo enable New Scots to settle, integrate and contribute to our society.

oTo enable New Scots to engage in positive climate action.

oTo encourage Scots in the process of welcoming new arrivals.

oTo ensure effective partnership working with other organisations that share our values.

oTo influence policy and practice to advance the integration and inclusion of our New Scots.

Objectives

o The advancement of education

o The advancement of citizenship or community development

o The promotion of equality and diversity

o The relief of those in need by reason of age, ill health, disability, financial hardship or other disadvantage.

We believe that through the above four main objectives, our participants will:

o Develop their English skills, removing language as a barrier to employment, education or integration in Scotland.

o Build their social and support networks by making connections and forming friendships with local people and other New Scots.

o Learn to live sustainably through home food growing, energy saving, recycling, and environmental education.

o Gain insight into their new home through experiencing Scotland's music, food, history and culture.

o Improve their quality of life in Edinburgh by participating in creative arts and health and wellbeing activities.

PRINCIPLES

Our organisation and our strategy are built on four core principles:

o New Scots are vital to the future and wellbeing of our country.

o Extending a warm welcome to New Scots reflects Scottish national values and enriches host communities.

o Successful integration means respecting and appreciating diversity.

o We believe in the rights of New Scots to thrive and participate fully in Scottish society.

ACTIVITIES REPORT FOR THE YEAR

We are pleased to present our activities below for the period from 1st April 2024 to 31st March 2025.

Our Service Users

At the year end on 31st March 2025, The Welcoming had 4,861 registered service users, with 1,761 users having registered throughout the year (an average of 34 per week). Approximately one quarter of new service users attended our office in person for registration support. In addition, reception staff provided signposting and made relevant referrals to other organisations as needed.

Service User Nationalities

The top 10 nationalities within The Welcoming's membership on 31st March 2025 were as follows:

o Ukrainian: 16%

o Sudanese: 10%

o Syrian: 6%

o Hong Kong: 5%

o Afghan: 5%

o Spanish: 4%

o Chinese: 4%

o Polish: 4%

o Turkish: 3%

o Iranian: 3%

English for Speakers of Other Languages (ESOL) Programme

Through participation in our ESOL classes, learners strengthen their English skills, build confidence, expand their knowledge, and form meaningful social connections. These classes often serve as a first step toward independence, enabling New Scots to engage more fully in community life, access essential services, and pursue education or employment.

By acquiring communicative English more quickly, our service users accelerate their integration journeys and begin contributing to a stronger, more connected Scotland. Their progress illustrates, in real and human terms, the immense value of fostering a society that embraces diversity and inclusion.

During the 2024/2025 period, we offered 11 ESOL classes each week, all tailored to match the abilities of our service users. These classes are divided into five levels, outlined below:

o Complete Beginner

o Beginner

o Pre-Intermediate

o Intermediate

o Upper-Intermediate

This structure ensures learners are supported at the right pace for their needs, promoting steady and meaningful progress.

At the heart of the programme is our committed team of twenty trained volunteer teachers, whose generosity, flexibility, and skill make this work possible. Their ability to manage large, diverse classes while making each learner feel involved, empowered, and respected is central to our inclusive ethos.

Activities/Services Provided

In the last financial year, the ESOL programme has successfully delivered 498 classes to 1,065 service users, with a total of 10,162 attendances from 86 nationalities.

Impact

Our experience shows that improving English language skills has a profound and far-reaching impact on the lives of New Scots. Beyond supporting day-to-day communication, language development opens doors to increased confidence and independence, enabling individuals to navigate healthcare, public services, and housing systems more effectively. Improving the English language also provides learners with excellent social connections, helping them build friendships and engage with local communities.

It reduces feelings of isolation and better encourages access to employment, volunteering, and training opportunities, allowing people to pursue their ambitions and contribute to Scotland's economy.

In our biannual feedback survey, we obtained the following results from a cohort of 60+ respondents:

o 100% feel their English has improved since attending our English Classes.

o 70% feel their Listening and speaking in English has improved since attending our English Classes.

o 30% felt their Reading and Writing had improved.

o 37% have moved to a higher level of English class since October 2024.

Challenges

As has been seen across all ESOL services across the city of Edinburgh, our ESOL classes have been experiencing very high demand, making it difficult to meet the needs and expectations of all service users.

Our ESOL classes have seen a significant increase in attendance. Classes, and classrooms, which were designed to accommodate 25 learners are currently hosting between 45 and 50 students. This surge has been most noticeable in specific classes, including complete beginners, online beginners, and evening intermediate levels. As a result, managing capacity and ensuring adequate support for all learners has become increasingly challenging.

Employability & Training: Advice & Support

Our Enhance New Scots Project is designed to equip New Scots with the skills and knowledge to begin or support their journeys towards employment. Within the framework of the employability pipeline, we assess and tailor our 1-to-1 support service to offer a bespoke service to New Scots in Edinburgh. We acknowledge the numerous and varied barriers that exist in accessing employment, education and training, and we work together with each service user to navigate and overcome what may be prohibiting their progress, and to enhance their employability.

In the 2024/25 financial year, service users received personalised guidance tailored to their specific needs. The support and advice provided included:

o Accessing training, learning, and volunteering opportunities

o Career planning and advice

o College applications

o CV and cover letter writing

o How to conduct an effective job search

o Interview preparation

o Job applications

Finally, biannually, the Training & Employability team organises a two-day event to support New Scots in applying for college. This is a process that can be daunting due to language barriers and limited digital skills and/or resources. Staff and volunteers are available to guide applicants through each step, ensuring those who wish to apply receive the assistance they need.

Activities/Services Provided

In the 2024/25 financial year, 241 individuals took part in 1-to-1 tailored employability advice appointments. We delivered 11 employability-themed workshops.

Workshop

Facilitator/Organiser

Business Start-up

Business Gateway

Citizenship: Voting/Influencing Local & National Decision-Making

The Welcoming Association

Employability: Mock Interviews

Edinburgh Airport Volunteers

Citizenship: Police Outreach

MentalHealth.org

Housing: Tenants' Rights and Responsibilities

Crisis

Learn about Volunteering

Volunteer Edinburgh

Zero Hours Contracts

Streetlaw

Get Into Construction

Cruden Construction

Education Beyond Borders Scholarship

University of Edinburgh

Working at Greggs

Greggs

NHS Job Opportunities and Application Support

NHS

Impact

We have supported New Scots as they integrate into their new communities. Through participating in the 1-to-1 advice sessions, attending workshops, applying for college, and engaging with opportunities shared via the programme's WhatsApp noticeboard, New Scots have gained valuable knowledge and skills. These experiences have empowered them to confidently navigate local services, enhancing their ability to access education, training, and professional opportunities while fostering a sense of belonging in their community.

Challenges

The 1:1 tailored employability support service experienced high demand, resulting in service users facing wait times of 10 weeks or longer for an appointment. This delay placed additional pressure on service users, many of whom felt a sense of urgency to secure employment or training as they worked towards integrating into their new community. In an attempt to alleviate some of this pressure, the employability team often squeezed in additional appointments, which could lead to as many as 30 scheduled appointments in one month.

Meanwhile, fostering employer engagement around job opportunities for New Scots remains a significant challenge. Many employers lack familiarity with the specific needs and strengths of New Scots, leading to hesitation in considering them for roles. In addition, misconceptions about language barriers, qualifications, or the level of support required further contribute to some businesses being reluctant to engage or feel prepared to offer job opportunities.

Getting Ready for Opportunities & Work [GROW II] Course

The GROW programme was a series of employability courses for New Scots parents, which took place in all four Edinburgh Localities in the last financial year.

The course content was as follows:

Week 1

Finding work in Scotland

Week 2

Writing CVs

Week 3

Interviews

Week 4

Scottish work culture

Week 5

Rights & Responsibilities in the workplace

Week 6

Practice interviews / Q&A session / Graduation

Activities/Services Provided

In the 2024/25 financial year, the Training & Employability team has planned, organised and delivered six GROW employability courses across Edinburgh.

We aimed to be present in all four Edinburgh localities, i.e. North, South, East and West parts of the city, to reach as many participants as possible, removing barriers and allowing full inclusivity for all New Scots who wish to access our course information.

We were pleased to have met and/or exceeded the majority of our project targets:

Description

Target

Actual

New Engagements with service users

100

92

Service users supported

100

104

Outcomes

Target

Actual

Job Outcomes

10

26

Further/higher education

4

10

Progression to onward provision

45

68

Outputs

Target

Actual

Employability Training

90

82

Volunteering

5

7

Impact

We have observed participants in the GROW course completely change their mindset from feeling excluded and unable to see what they might achieve, to a fully positive and growth-based mindset. Following the course, we have experienced an outpouring of joy and enthusiasm for learning, working and contributing to Edinburgh's society and economy, which is fantastic to experience.

Equally, we recognise the impact every job start has on our local and national economy while reflecting on the positive significance of building a diverse society in our city.

Challenges

The main issue we faced over the financial year was the ratio between registrations and participants who came along to begin the course. In the past year, we had 135 participants register on Eventbrite for a space across the 6 GROW II courses. However, as noted in the target results above, we had 92 participants attend. This is despite confirmation phone calls, posting out the first bus ticket, and numerous email and text reminders.

Therefore, we were a little disappointed that our target of 100 New Scots engagements was not achieved. However, considering the 135 participant registrations received, we are proud of our efforts and would like to state that certain prevailing factors remain beyond our control.

Friendship Programme - One-to-One Befriending

Our befriending programme connects local volunteers with service users to provide New Scots with personalised, one-to-one support tailored to their needs and personal goals. Through this programme, service users and volunteers meet regularly for nine months, enabling them to practise English, share cultures, explore different parts of Edinburgh, and build supportive friendships.

Activities/Services Provided

o 31 befriending matches supported

o 28 volunteer befrienders

o 476 one-to-one volunteering hours

o 7 volunteer befriending induction training sessions

o 2 befriending peer learning sessions

Impact

Service users have reported the following benefits from engaging in the programme:

o Improved English language skills

o Increased knowledge and understanding of Scottish culture

o Increased confidence to pursue new studies, look for volunteering and job opportunities, and try new activities

o Access to essential support with everyday tasks (e.g. understanding emails, arranging doctor's appointments, communicating with the school, organising travel)

o Discovered new parts of Edinburgh

o Supported in accessing relevant group activities and local services

Challenges

For the programme to be successful, each case must be considered individually. For this reason, the matching process, which includes service user registration, the recruitment and induction of volunteers, and the identification of suitable befriending matches, can take several months, and it is important to communicate this clearly to both volunteers and service users. Language barriers can also be a challenge. To overcome this, we try to utilise the volunteers' language skills as much as possible, we offer translation whenever possible, and we provide ongoing support to both befrienders and befriendees throughout the whole duration of the match.

Friendship Groups

Activities Provided

The Welcoming offers a programme of regular and ad-hoc group sessions to offer New Scots the opportunity to build social connections and improve their English skills, while exploring creative and wellbeing activities and events.

During the year 2024 - 2025, we delivered 218 'Friendship Activities' sessions which are listed below.

Activity type

Number of sessions

Examples

Conversation Group Sessions

57

- Conversation Café- Games and Chat Group

Community Outings

65

- Scotland for Newcomers- Ad hoc outings

Women-only Group Sessions

32

- Womens' Conversation Space- Mother and Toddler Group- St Brides Women's Group

Art Sessions

11

Gardening Sessions

28

Guided Walks

8

Cooking Sessions

6

Cycling Sessions

4

Creative Writing Sessions

5

Health Awareness Sessions

3

Sewing Sessions

1

Impact

Service users have reported the following benefits from engaging in the programme:

o Built new friendships

o Improved English language skills

o Improved understanding of the local culture and its history

o Increased awareness of local services and opportunities

o Feeling less isolated

o Feeling more connected to their community

o Improved their mental health and wellbeing

o Learned new skills

Challenges

One of the key challenges we encountered was a decline in attendance within our women-only group. In response, we took proactive steps to better understand the needs of our female members, which led to the introduction of a mothers' and Toddlers' Group in partnership with the Pregnancy and Parents Centre, and our engagement in the Women's Art Project together with St Bride's Community Centre. However, both initiatives also experienced decreasing attendance over time, requiring ongoing adjustments and reviews to find a more suitable format.

Despite this, we observed strong engagement from women from various ethnic communities in our regular outings to galleries and places of interest, the gardening group, and specific workshops, indicating that we are responding effectively to some of their needs. Based on recent feedback, we plan to make those activities more accessible for women with toddlers.

Another significant challenge was addressing the needs of male asylum seekers living in group temporary accommodation. Initially, due to time constraints, we were only able to provide monthly outings, which proved insufficient to prevent social isolation and declining well-being. Since January, with additional staff hours, we have been able to offer weekly three-hour sessions, which have been well attended and positively received. We are also collaborating with partners to support and extend the range of activities available to this group.

Home Energy Advice

The Home Energy project aims to provide essential home energy advice and support to New Scots households at risk of fuel poverty. The lack of understanding and knowledge of local energy and billing systems, and language and financial barriers, place newly arrived refugees, asylum seekers and migrants in an extremely vulnerable position. Working in collaboration with local supporting agencies, such as Home Energy Scotland, the project enables participants to use energy more efficiently and address account issues, thus saving money on their energy bills. Project activities are one-to-one appointments and home energy visits, and the integration of energy advice into workshops and ESOL classes.

Activities/Services Provided

Activities carried out from 1st April 2024 to 31st March 2025:

o 80 home energy visits

o 117 advice appointments

o 167 distinct households reached with home energy advice

o £2,188 secured for Welcoming service users to support with Home Energy costs

o 14 light touch advice events

o 33 onward referrals for additional home energy support

Impact

We were able to provide home energy support to 167 distinct households, addressing a range of issues that participants were experiencing such as account problems, debts, billing issues, and energy savings questions. This had the impact of reducing stress relating to home energy and improving wellbeing (evaluation results showed that all participants reported feeling more positive about their home energy situation after the project's interventions).

The Edinburgh Energy Advisor's network continued to be a valuable source of information, supporting The Welcoming in keeping up to date with developments in the sector.

Challenges

Participants faced challenges such as high energy prices, a lack of understanding of their home energy system, and barriers to accessing support from their energy company. These factors caused some participants to accumulate significant fuel debt, which impacted their mental and physical health. In this situation, the Energy Advice Coordinator (EAC) checked if the debt amount was accurate. If it was, they supported participants to contact their energy company and explore affordable payment plan options and be referred to their energy companies' financial support schemes.

Many participants with prepayment meters contacted The Welcoming in crisis situations without sufficient funds to top up their meters, or after being cut off from their energy supply. In this situation, the Welcoming made referrals to The Fuel Bank Foundation for emergency fuel vouchers. These participants were also invited for an advice appointment to discuss their home energy situation in more detail.

Community Fridge

The Community Fridge provides free food supplies and small household items to New Scots households who are struggling with the increased cost of living. The Fridge is open once per week and it has the capacity to support 80 households per month.

Activities/Services Provided

o Over 9,600kg of food distributed

o 117 households supported

o 400 volunteering hours

Impact

Through the Community Fridge initiative, service users who are facing financial difficulties can access free and culturally appropriate food for themselves and their families.

The service promotes food waste reduction and healthy eating habits by providing fresh seasonal vegetables and fruit whenever possible and diverting leftover food from supermarkets. The weekly session has also become a valuable regular meet-up for participants, offering a space for community members to socialise, particularly for the Ukrainian community.

Challenges

The main challenge of this service is managing the high demand. To maximise our capacity, we have implemented a system where participants are divided into two groups, attending on alternating weeks. This approach has allowed us to increase our capacity to up to 80 households per month.

Due to a significant waiting list, we also operate a fair attendance policy: if a participant misses two consecutive sessions without notifying us, their place will be offered to someone on the waiting list.

COLLABORATION

Collaboration and partnership are at the heart of the Welcoming Association's mission, allowing us to maximise impact, share resources, and work alongside communities, organisations, and stakeholders to create a more inclusive, supportive environment where New Scots and migrants can flourish.

During the reporting period, we have collaborated with more than 60 organisations:

#

Orangisation

1.

Access to Industry

2.

Association of Ukrainians in Great Britain(AUGB)

3.

Befriending Networks

4.

Business Gateway

5.

Capital City Partnership

6.

Capital Theatres

7.

Changeworks

8.

Citizens' Advice Bureau

9.

Citizens' Rights Project

10.

City of Edinburgh Council

11.

City of Edinburgh Council Refugee and Migration Team

12.

Convention of Scottish Local Authorities (COSLA)

13.

Crisis

14.

Cruden Construction

15.

Direct Partners

16.

Edinburgh City Mission

17.

Edinburgh College

18.

Edinburgh Community Food

19.

Edinburgh Leisure

20.

Edinburgh Remakery

21.

Edinburgh Voluntary Organisation Council (EVOC)

22.

Education & Employment Opportunities for Refugees and Asylum Seekers (EERAS)

23.

Edinburgh & Lothians Regional Equality Council (ELREC)

24.

ESOL Providers Forum

25.

Fareshare

26.

Fringe Society

27.

Fuel Bank Foundation

28.

Generation UK

29.

Greggs

30.

Home Energy Scotland

31.

IHG Hotels and Resorts

32.

King's Trust

33.

National Galleries of Scotland

34.

National Library of Scotland

35.

National Museum of Scotland

36.

National Museums and Galleries

37.

NatWest

38.

New Scots Steering Group

39.

NHS & NHS Education Scotland

40.

NHS Lothian Public Health and Health Policy

41.

NHS Scotland

42.

North Edinburgh Support Services (Nessie)

43.

Open Book

44.

Parents and Pregnancy Centre

45.

Royal Botanic Gardens

46.

Scottish Ahlul Bayt Society (SABS)

47.

Scottish Refugee Council

48.

Shrub Coop

49.

Social Bite

50.

Soroptimists

51.

Spanish Film Festival

52.

St. Brides Community Centre

53.

Stellar Quines

54.

Student Action for Refugees (STAR)

55.

Talbot Rice Gallery

56.

Tatties to Table

57.

The Ramblers

58.

University of Edinburgh

59.

Volunteer Edinburgh

60.

Water of Leith Conservation Trust

61.

Waverley Care

62.

Wee Pedal

FEEDBACK FROM OUR SERVICE USERS

Feedback from New Scots is vital to the Welcoming Association, helping us develop responsive and inclusive services that reflect their lived experiences, needs, and aspirations. It ensures that our programmes remain relevant and empowering, build trust and accountability, and strengthen our commitment to co-designing solutions with the very people we aim to support. Below are some examples of the many comments we receive from New Scots that influence our work and practice.

Feedback from our ESOL participants

"Since join the English class, i have more confident to communicate with people in english"

"Thank you for providing me not only English class but also a place to be. I could get to know many kinds of people whom I would not have met in Japan."

Comment from our employability and training programme participants

"...I want to sincerely thank you for your support and for providing a reference for me. I am happy to share that I got a job offer from Greggs, and I truly appreciate your help in making this possible. Your kindness and support mean a lot to me, and I am really grateful for your recommendation. If there is ever anything I can do to help you, please do not hesitate to let me know."

"Thank you so much for this opportunity, this course really helps me to feel more confident about finding work here. Good job GROW TEAM."

Comment from our befriending programme

"We are so much happy with (Volunteer Befriender). I think she is a perfect friend! She can listen, not everyone know how to listen. Thank you for introducing us."

"It was very helpful and I am so happy to have met (Volunteer Befriender). I feel like now she is my sister. We have fun together. My English is much better, now I feel really confident with my English."

Comment from our various group participants

"This group helped me meet fantastic people, who enhanced my knowledge about Scotland. They are really helpful and friendly."

"I hope I may also take the time to thank you for the opportunity you have given me and my family to enjoy the Edinburgh Carnival. My family and I have thoroughly enjoyed ourselves. Once again thank you so so so so much."

Feedback from our Home Energy participants

"Before I came to The Welcoming I was struggling to trust that people would help me. The Welcoming are very helpful and Kate was helping me with some of my problems with my house and she is very smart and very kind. She's very helpful."

"I'm so grateful for your generous support. Your contribution helped me pay off my electricity and gas debt. The debt was quite high, and I was really struggling to manage it on my own."

Feedback from community fridge participants

"(The Community Fridge is) very well organized very kind polite people. Possibility to communicate with other Ukrainian people. We are very grateful for it. Many thanks!"

"They provide us with a very good service. The food is varied and of high quality. The staff wonderful and always smile."

OUR FUNDERS AND DONORS

We wish to express our sincere gratitude to our funders and public donors for their steadfast support over the years. Their dedication has been crucial in allowing us to provide life-changing services to New Scots and migrants throughout Edinburgh. Thanks to your generous support, we have been able to foster a welcoming and inclusive environment where individuals and families can access the support, skills, and opportunities they need to succeed. Their partnership not only sustains our work but also reinforces our vision of a more inclusive and compassionate society for all.

The Welcoming Association would like to extend its appreciation to our funders for their unwavering and continued support over the years:

o Capital City Partnership

o City of Edinburgh Council

o Edinburgh Festival Fringe Society

o Edinburgh Integrated Joint Board

o Hubbub Foundation

o National Lottery Community Fund

o Places for People

o Redress Scheme

o Robertson Trust

o Scottish Government

o Scottish Refugee Council

o St Giles

o The JJ Charitable Trust

FINANCIAL REVIEW

Financial review

Income for the year was £476,354 and expenditure was £430,453 resulting in surplus for the year of £45,901. A full breakdown of the income and expenditure is given in the Statement of Financial Activities.

The Welcoming Board's current policy is to have unrestricted reserves of approximately four months running costs (approximately £135,000) to provide for periods where there is a shortfall of funding and further funding is being sought; however, the Board's aspiration is to have adequate unrestricted reserves to cover six months running costs (approximately £205,000). Unrestricted reserves as at 31 March 2025 are £193,854. All unrestricted funds are earmarked for future charitable use. The directors recognise the importance of sufficient reserves and have prioritised funding diversification and sustainability as part of the longer-term strategic plan.

The Welcoming employees are predominantly employed on fixed term contracts subject to the availability of funding.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure

The Welcoming Association, also known as 'The Welcoming,' is a company limited by guarantee. Members' liability is limited to £1 each. The company is governed by the terms of its Articles of Association and is a registered Scottish Charity.

Appointment

Members of The Welcoming Board are elected by and from the membership of The Welcoming at the Annual General Meeting or appointed at any time by the Board. At each Annual General Meeting, Board members who have served for a continuous three-year period retire from office but may be eligible for re-election or re-appointment for a further four years, subject to a maximum of eight years in total.

Induction

New Board members receive an induction pack with background information about The Welcoming and OSCR Guidance and Good Practice for Charity Trustees. They also attend orientation meetings at The Welcoming and are encouraged to attend its activities and events to meet participants and become familiar with the organisation's work.

Meetings

The Board meets quarterly and is responsible for the organisation's overall strategic management and development. The charity's day-to-day management is delegated to the CEO, Tesfu Gessesse.

On page 11 the names of those who served as members of the Welcoming Board during the year are shown.

Governance and Management

The Welcoming Association values accountable, transparent, and responsible governance, ensuring that its activities align with its vision and values.

The Welcoming Board oversees financial performance, risk management, and organisational performance and impact. The Board also provides recommendations for the strategic and operational direction of Welcoming.

The Board of Directors is responsible for providing overall strategic direction. In addition, the delivery of our strategic plan is carried out by our 13-member multicultural and diverse workforce, led by a capable senior management team and supported by a wide range of dedicated volunteers.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC398913 (Scotland)

Registered Charity number

041952

Registered office

Unit 1 20 Westfield Avenue

Edinburgh

EH11 2TT

Trustees

N Croft (resigned 14.1.25)

G Gibson

C Hirst

C Mance (resigned 25.7.24)

S E Miller (resigned 25.7.24)

K F Watson

R Whitney

J Albert-Recht

Dr G Hill

J R Williamson

S Hemmati (appointed 14.1.25)

Auditors

Robb Ferguson

Chartered Accountants & Statutory Auditors

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of The Welcoming Association for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charity SORP;

-	make judgements and estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

-	there is no relevant audit information of which the charitable company's auditors are unaware; and

-	the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, Robb Ferguson, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 12 September 2025 and signed on its behalf by:

G Gibson - Trustee

Opinion

We have audited the financial statements of The Welcoming Association (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 the provisions available for small entities, in the circumstances set out in note 18 to the financial statements, 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.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' 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 charitable company'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 trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, 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 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of trustees' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit; or

-	the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes 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 trustees 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 trustees are responsible for assessing the charitable company'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 trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

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 a Report of the Independent Auditors 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

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:

- The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- We identified the laws and regulations applicable to the charitable company through discussions with trustees and other management, and from our wider knowledge and experience;

- We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charitable company, including the The Charities Accounts (Scotland) Regulations 2006 and FRS 102 SORP.

- We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence

- Identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- Making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations

Audit response to risks of irregularities identified

To address the risk of fraud through management bias and override of controls, we:

- Performed analytical procedures to identify any unusual or unexpected relationships;

- Tested journal entries to identify unusual transactions;

- Assessed whether judgements and assumptions made in determining the accounting estimates set out were indicative of potential bias; and

- Investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- Agreeing financial statement disclosures to underlying supporting documentation;

- Reading the minutes of meetings of those charged with governance;

- Enquiring of management as to actual and potential litigation and claims; and

- Requesting correspondence with HMRC and OSCR

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Janice Alexander (Senior Statutory Auditor)

for and on behalf of Robb Ferguson

Chartered Accountants & Statutory Auditors

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

12 September 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

17,055

4,483

21,538

16,383

Charitable activities

4

Charitable activities

10,651

441,421

452,072

482,794

Other income

2,744

-

2,744

-

Total

30,450

445,904

476,354

499,177

EXPENDITURE ON

Charitable activities

5

Charitable activities

7,879

422,574

430,453

425,964

NET INCOME

22,571

23,330

45,901

73,213

Transfers between funds

16

(2,510

)

2,510

-

-

Net movement in funds

20,061

25,840

45,901

73,213

RECONCILIATION OF FUNDS

Total funds brought forward

173,790

176,016

349,806

276,593

TOTAL FUNDS CARRIED FORWARD

193,851

201,856

395,707

349,806

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

12

5,375

-

5,375

7,193

CURRENT ASSETS

Debtors

13

62

36,966

37,028

64,751

Cash at bank and in hand

204,033

187,322

391,355

290,762

204,095

224,288

428,383

355,513

CREDITORS

Amounts falling due within one year

14

(15,616

)

(22,435

)

(38,051

)

(12,900

)

NET CURRENT ASSETS

188,479

201,853

390,332

342,613

TOTAL ASSETS LESS CURRENT LIABILITIES

193,854

201,853

395,707

349,806

NET ASSETS

193,854

201,853

395,707

349,806

FUNDS

16

Unrestricted funds

193,854

173,790

Restricted funds

201,853

176,016

TOTAL FUNDS

395,707

349,806

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 12 September 2025 and were signed on its behalf by:

G Gibson - Trustee