IRIS Accounts Production v25.3.0.601 Other Company accounts True false Pounds 1.3.24 28.2.25 28.2.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC527639 2024-02-29 SC527639 2025-02-28 SC527639 2024-03-01 2025-02-28 SC527639 2023-02-28 SC527639 2023-03-01 2024-02-29 SC527639 2024-02-29 SC527639 ns0:CharitableCompanyLimitedByGuarantee 2024-03-01 2025-02-28 SC527639 ns15:PoundSterling 2024-03-01 2025-02-28 SC527639 ns11:FRS102 2024-03-01 2025-02-28 SC527639 ns0:IndependentExaminationCharity 2024-03-01 2025-02-28 SC527639 ns11:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC527639 ns11:FullAccounts 2024-03-01 2025-02-28 SC527639 ns0:CharitiesSORP 2024-03-01 2025-02-28 SC527639 ns16:EnglandWales 2024-03-01 2025-02-28 SC527639 ns11:RegisteredOffice 2024-03-01 2025-02-28 SC527639 ns0:Trustee2 2024-03-01 2025-02-28 SC527639 ns0:Trustee3 2024-03-01 2025-02-28 SC527639 ns0:Trustee1 2024-03-01 2025-02-28 SC527639 ns0:Trustee4 2024-03-01 2025-02-28 SC527639 ns0:Trustee5 2024-03-01 2025-02-28 SC527639 ns0:Activity9 2024-03-01 2025-02-28 SC527639 ns0:Activity9 ns0:TotalUnrestrictedFunds 2024-03-01 2025-02-28 SC527639 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2024-03-01 2025-02-28 SC527639 ns0:Activity9 2023-03-01 2024-02-29 SC527639 ns0:Activity13 2024-03-01 2025-02-28 SC527639 ns0:Activity13 ns0:TotalUnrestrictedFunds 2024-03-01 2025-02-28 SC527639 ns0:Activity13 ns0:TotalRestrictedIncomeFunds 2024-03-01 2025-02-28 SC527639 ns0:Activity13 2023-03-01 2024-02-29 SC527639 ns0:TotalUnrestrictedFunds 2024-03-01 2025-02-28 SC527639 ns0:TotalRestrictedIncomeFunds 2024-03-01 2025-02-28 SC527639 ns0:TotalUnrestrictedFunds 2024-02-29 SC527639 ns0:TotalRestrictedIncomeFunds 2024-02-29 SC527639 ns0:TotalUnrestrictedFunds 2025-02-28 SC527639 ns0:TotalRestrictedIncomeFunds 2025-02-28 SC527639 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-02-28 SC527639 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-02-28 SC527639 ns10:WithinOneYear 2025-02-28 SC527639 ns10:WithinOneYear 2024-02-29 SC527639 2 2024-03-01 2025-02-28 SC527639 ns0:Activity9 ns0:TotalUnrestrictedFunds 2023-03-01 2024-02-29 SC527639 ns0:Activity9 ns0:TotalRestrictedIncomeFunds 2023-03-01 2024-02-29 SC527639 ns0:Activity13 ns0:TotalUnrestrictedFunds 2023-03-01 2024-02-29 SC527639 ns0:Activity13 ns0:TotalRestrictedIncomeFunds 2023-03-01 2024-02-29 SC527639 ns0:TotalUnrestrictedFunds 2023-03-01 2024-02-29 SC527639 ns0:TotalRestrictedIncomeFunds 2023-03-01 2024-02-29

REGISTERED COMPANY NUMBER: SC527639 (Scotland)

REGISTERED CHARITY NUMBER: 047472

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

STANDING TALL SCOTLAND LTD

| STANDING TALL SCOTLAND LTD |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 28 February 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 4

| Independent Examiner's Report | 5 |

| Statement of Financial Activities | 6 |

| Balance Sheet | 7 |

| Notes to the Financial Statements | 8 |  | to |  | 11

STANDING TALL SCOTLAND LTD (REGISTERED NUMBER: SC527639) |

REPORT OF THE TRUSTEES

For The Year Ended 28 February 2025

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 28 February 2025. 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 principle activities of the company are on the promotion and delivery of performance arts and cultural activities with marginalised groups, with a focus on unaccompanied minors within the refugee community. We work with artists of the highest calibre to ensure the voices of our participants are reflected throughout our work, as artists, creators and audience members.

STANDING TALL SCOTLAND LTD (REGISTERED NUMBER: SC527639) |

REPORT OF THE TRUSTEES

For The Year Ended 28 February 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

In 2024-25, as part of its core arts programme, Standing Tall Scotland delivered 24 Group Night workshops. These sessions were all facilitated by artists from a range of disciplines including photographers, musicians, illustrators and multi-disciplinary artists. These sessions utilise creative activities to support young people to build friendships, a sense of belonging and to become part of a community. This in turn has a positive impact on the wellbeing and mental health of the young people we work with.

"I don't feel lonely anymore." - Participant

"I feel very happy, everyone very kind, friendly and sociable." - Participant

"Thanks for letting me meet new friends!" - Participant

We concluded our Standing Tall Bars project, in partnership with musician Paque, which saw young people co-create and premiere a new song and music video as part of Refugee Festival 2024. Our Refugee Festival celebration event was delivered in partnership with Guardianship Scotland and Who Cares? Scotland, and included live music performances and visual art activities. Young people involved in Standing Tall Bars performed the song they had created for their peers, and it received a warm reception and multiple encores.

We also delivered a Winter celebration event which brought together 87 young people for games, arts activities, food, music and dancing.

In January 2025 we began a new project, Standing Tall Murals, working with renowned mural artist Ursula Kam-Ling Cheng to co-create two murals with unaccompanied asylum seeking young people in Glasgow and Aberdeen. These murals will be unveiled as part of Refugee Festival 2025. This is an opportunity for the young people we work with to work on a larger scale, to embrace ambition and to recognise their own creative skill and take pride in it. This project was delivered with support from Aberdeen Performing Arts and SWG3 Yardworks.

We re-evaluated how we approach embedding the voices of children and young people in our work and developed a new strategy to support this. This strategy is centred around enabling a wide range of young people who engage with our activities to contribute to decision making processes and to lead how we work and what we do as an organisation. As part of this, we delivered a Creative Consultation session with the young people who attend our Group Night, this utilised art activities as a means of enabling young people to reflect on the work of Standing Tall Scotland and to influence values, activities and decision-making processes going forward. We also held a board development day and artist development days to develop organisational strategy and priorities over the next year.

We took 21 young people away on a residential trip to Ardroy Outdoor Education Centre where they got to experience hiking, climbing, canoeing, archery and gorge walking in the Scottish countryside. This trip provided respite to the young people we work with, enabled them to build new friendships and experience new activities. Again, this has a positive impact on the wellbeing of these young people.

"Tonight I am sitting here happy because I have friends, everyone is chilling, everything is good - the mountains, the activities, the bedroom, being here." - Participant

"This holiday is my dream." - Participant

This work was all delivered with funding from the Robertson Trust, The National Lottery Community Fund's Young Start, the William Syson Foundation and the Bank of Scotland Community Fund.

FINANCIAL REVIEW

Financial position

Income for the year was in the form of grants, commissions and donations; the grants were from the Robertson Trust, Scottish Refugee Council, The National Lottery Fund's Young Start, the William Syson Foundation, the Bank of Scotland Community Fund and Creative Scotland amounting to £67,292. Expenditure for the year amounts to £58,075. Included in the unrestricted funds is a surplus from commissions of £5,603. The charity reserves are minimal, and Standing Tall Scotland are committed to working towards securing reserves to cover three months of operating costs and overheads, which amounts to £12,862.

STANDING TALL SCOTLAND LTD (REGISTERED NUMBER: SC527639) |

REPORT OF THE TRUSTEES

For The Year Ended 28 February 2025

FINANCIAL REVIEW

Reserves policy

The trustees consider the ideal level of unrestricted reserves to be three months operating costs and are working towards this level. The Trustees believe this level of reserves is desired as cover to meet any unexpected financial developments.

PRINCIPAL RISKS AND UNCERTAINTIES

The directors review the principal risks and uncertainties faced by the company at each quarterly board meeting. The major risk of financial uncertainty is mitigated by budgeting and forecasting. Safeguarding the young people is the primary concern of the organisation and child protection and safeguarding policies are in place to support this along with staff training.

FUTURE PLANS

We will continue to deliver our core programme of work - twice monthly in person Group Nights with creative activities; an annual residential; cultural celebrations; and trips to see live performance. We will also continue to deepen our children's rights approach, ensuring the voices of the young people we work with are central in what we do and how we work.

We are committed to sharing our learning and practice with other arts organisation and council areas across Scotland in the hope that we can support the development of participation programmes for unaccompanied young people in other areas of the country.

We continue to explore how we can expand our excursions and residentials programme, as we know that this is something our young people are particularly interested in and want more opportunities to participate in.

We will embark on board recruitment in the next year to widen the skills, knowledge and experience of our trustees. And we will begin the recruitment process to widen our pool of freelance artists so we can work responsively to feedback from the young people we work with and widen the range of artforms they have regular access to at our Group Night sessions.

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

Directors are appointed in accordance with the companies Memorandum and Articles of Association. Directors are invited to join the board because of their expertise and knowledge they bring to the board.

Organisational structure

The Board of Directors set the policies of the company and the management executives control the day-to-day running of the company.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC527639 (Scotland)

Registered Charity number

047472

Registered office

12 South Glassford Street

Milngavie

G62 6AT

STANDING TALL SCOTLAND LTD (REGISTERED NUMBER: SC527639) |

REPORT OF THE TRUSTEES

For The Year Ended 28 February 2025

Trustees

J I McAlister Technical Services Director

B J McElhinney Arts Producer

W J V Niblock Marketing Comunications Director

R Haroub Student

H Al-Edani (resigned 24.3.25)

Independent Examiner

Kathleen Benham CA

Benham Conway & Co

Chartered Accountants

16 Royal Crescent

Glasgow

G3 7SL

Approved by order of the board of trustees on 11 September 2025 and signed on its behalf by:

W J V Niblock - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

STANDING TALL SCOTLAND LTD

I report on the accounts for the year ended 28 February 2025 set out on pages six to eleven.

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 (as amended). 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.

Kathleen Benham CA

The Institute of Chartered Accountants of Scotland

Kathleen Benham CA

Benham Conway & Co

Chartered Accountants

16 Royal Crescent

Glasgow

G3 7SL

11 September 2025

| STANDING TALL SCOTLAND LTD |

STATEMENT OF FINANCIAL ACTIVITIES

For The Year Ended 28 February 2025

| 28.2.25 |  | 29.2.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Charitable activities

Charitable Activities | 29,000 |  | 37,617 |  | 66,617 |  | 67,715 |

Scottish Refugee Council | - |  | 675 |  | 675 |  | 500 |

Total | 29,000 |  | 38,292 |  | 67,292 |  | 68,215 |

EXPENDITURE ON

Charitable activities

Charitable Activities | 20,799 |  | 37,276 |  | 58,075 |  | 65,869 |

NET INCOME | 8,201 |  | 1,016 |  | 9,217 |  | 2,346 |

RECONCILIATION OF FUNDS

Total funds brought forward | 11,372 |  | 19,245 |  | 30,617 |  | 28,271 |

TOTAL FUNDS CARRIED FORWARD | 19,573 |  | 20,261 |  | 39,834 |  | 30,617 |

STANDING TALL SCOTLAND LTD (REGISTERED NUMBER: SC527639) |

BALANCE SHEET

28 February 2025

| 28.2.25 |  | 29.2.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

CURRENT ASSETS |

Cash at bank | 19,573 |  | 20,756 |  | 40,329 |  | 31,097 |

CREDITORS |

Amounts falling due within one year | 5 | - |  | (495 | ) | (495 | ) | (480 | )

NET CURRENT ASSETS | 19,573 |  | 20,261 |  | 39,834 |  | 30,617 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 19,573 |  | 20,261 |  | 39,834 |  | 30,617 |

NET ASSETS | 19,573 |  | 20,261 |  | 39,834 |  | 30,617 |

FUNDS | 6

Unrestricted funds | 19,573 |  | 11,372 |

Restricted funds | 20,261 |  | 19,245 |

TOTAL FUNDS | 39,834 |  | 30,617 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 11 September 2025 and were signed on its behalf by:

W J V Niblock - Trustee

| STANDING TALL SCOTLAND LTD |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 28 February 2025

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.

| 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. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 28 February 2025 nor for the year ended 29 February 2024.

3. | AVERAGE NUMBER OF EMPLOYEES

| There were no staff costs in the current year or previous year.

| STANDING TALL SCOTLAND LTD |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 28 February 2025

4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | fund |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Charitable activities

| Charitable Activities | 23,280 |  | 44,435 |  | 67,715 |

| Scottish Refugee Council | - |  | 500 |  | 500 |

| Total | 23,280 |  | 44,935 |  | 68,215 |

| EXPENDITURE ON

| Charitable activities

| Charitable Activities | 17,149 |  | 48,720 |  | 65,869 |

| NET INCOME/(EXPENDITURE) | 6,131 |  | (3,785 | ) | 2,346 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 5,241 |  | 23,030 |  | 28,271 |

| TOTAL FUNDS CARRIED FORWARD | 11,372 |  | 19,245 |  | 30,617 |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 28.2.25 |  | 29.2.24

£ | £ |

| Other creditors | 495 |  | 480 |  |

6. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.3.24 |  | in funds |  | 28.2.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 11,372 |  | 8,201 |  | 19,573 |  |

| Restricted funds

| Restricted | 19,245 |  | 1,016 |  | 20,261 |  |

| TOTAL FUNDS | 30,617 |  | 9,217 |  | 39,834 |  |

| STANDING TALL SCOTLAND LTD |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 28 February 2025

6. | MOVEMENT IN FUNDS - continued

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 29,000 |  | (20,799 | ) | 8,201 |  |

| Restricted funds

| Restricted | 38,292 |  | (37,276 | ) | 1,016 |  |

| TOTAL FUNDS | 67,292 |  | (58,075 | ) | 9,217 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.3.23 |  | in funds |  | 29.2.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 5,241 |  | 6,131 |  | 11,372 |  |

| Restricted funds

| Restricted | 23,030 |  | (3,785 | ) | 19,245 |  |

| TOTAL FUNDS | 28,271 |  | 2,346 |  | 30,617 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 23,280 |  | (17,149 | ) | 6,131 |  |

| Restricted funds

| Restricted | 44,935 |  | (48,720 | ) | (3,785 | ) |

| TOTAL FUNDS | 68,215 |  | (65,869 | ) | 2,346 |  |

| STANDING TALL SCOTLAND LTD |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 28 February 2025

7. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 28 February 2025.