IRIS Accounts Production v25.3.0.601 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY Medium entities Audited These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. Medium-sized companies regime for accounts Full Charities SORP true true true true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC226924 2024-03-31 SC226924 2025-03-31 SC226924 2024-04-01 2025-03-31 SC226924 2023-03-31 SC226924 2023-04-01 2024-03-31 SC226924 2024-03-31 SC226924 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC226924 ns15:PoundSterling 2024-04-01 2025-03-31 SC226924 ns11:MediumEntities 2024-04-01 2025-03-31 SC226924 ns11:Audited 2024-04-01 2025-03-31 SC226924 ns11:Medium-sizedCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC226924 ns11:Medium-sizedCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC226924 ns11:FullAccounts 2024-04-01 2025-03-31 SC226924 ns11:CharitiesSORP 2024-04-01 2025-03-31 SC226924 ns16:EnglandWales 2024-04-01 2025-03-31 SC226924 ns11:RegisteredOffice 2024-04-01 2025-03-31 SC226924 ns0:Trustee1 2024-04-01 2025-03-31 SC226924 ns0:Trustee2 2024-04-01 2025-03-31 SC226924 ns0:Trustee3 2024-04-01 2025-03-31 SC226924 ns0:Trustee4 2024-04-01 2025-03-31 SC226924 ns0:Trustee5 2024-04-01 2025-03-31 SC226924 ns0:Trustee6 2024-04-01 2025-03-31 SC226924 ns0:Trustee7 2024-04-01 2025-03-31 SC226924 ns0:Trustee8 2024-04-01 2025-03-31 SC226924 ns0:Trustee9 2024-04-01 2025-03-31 SC226924 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC226924 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC226924 ns0:Activity8 2024-04-01 2025-03-31 SC226924 ns0:TotalUnrestrictedFunds ns0:Activity8 2024-04-01 2025-03-31 SC226924 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC226924 ns0:Activity8 2023-04-01 2024-03-31 SC226924 ns0:TotalUnrestrictedFunds 2024-03-31 SC226924 ns0:TotalRestrictedIncomeFunds 2024-03-31 SC226924 ns0:TotalUnrestrictedFunds 2025-03-31 SC226924 ns0:TotalRestrictedIncomeFunds 2025-03-31 SC226924 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-03-31 SC226924 ns10:WithinOneYear ns0:TotalRestrictedIncomeFunds 2025-03-31 SC226924 ns10:WithinOneYear 2025-03-31 SC226924 ns10:WithinOneYear 2024-03-31 SC226924 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-04-01 2025-03-31 SC226924 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-04-01 2025-03-31 SC226924 ns10:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 SC226924 ns10:MotorVehicles 2024-04-01 2025-03-31 SC226924 ns10:ComputerEquipment 2024-04-01 2025-03-31 SC226924 2 2024-04-01 2025-03-31 SC226924 3 2024-04-01 2025-03-31 SC226924 1 2024-04-01 2025-03-31 SC226924 1 2023-04-01 2024-03-31 SC226924 ns10:OwnedAssets 2024-04-01 2025-03-31 SC226924 ns10:OwnedAssets 2023-04-01 2024-03-31 SC226924 ns0:GBP60001ToGBP70000 2024-04-01 2025-03-31 SC226924 ns0:GBP60001ToGBP70000 2023-04-01 2024-03-31 SC226924 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-03-31 SC226924 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-03-31 SC226924 ns10:FurnitureFittings 2024-03-31 SC226924 ns10:FurnitureFittings 2024-04-01 2025-03-31 SC226924 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2025-03-31 SC226924 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-03-31 SC226924 ns10:FurnitureFittings 2025-03-31 SC226924 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-03-31 SC226924 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-03-31 SC226924 ns10:FurnitureFittings 2024-03-31 SC226924 ns10:MotorVehicles 2024-03-31 SC226924 ns10:ComputerEquipment 2024-03-31 SC226924 ns10:MotorVehicles 2025-03-31 SC226924 ns10:ComputerEquipment 2025-03-31 SC226924 ns10:MotorVehicles 2024-03-31 SC226924 ns10:ComputerEquipment 2024-03-31 SC226924 ns10:ListedExchangeTraded ns10:AdditionsToInvestments 2025-03-31 SC226924 ns10:RevaluationsIncreaseDecreaseInInvestments ns10:ListedExchangeTraded 2025-03-31 SC226924 ns10:ListedExchangeTraded ns10:CostValuation 2025-03-31

REGISTERED COMPANY NUMBER: SC226924 (Scotland)

REGISTERED CHARITY NUMBER: SC030189

| REPORT OF THE TRUSTEES AND |

| AUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| BASICS SCOTLAND |

BASICS SCOTLAND

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

| Page |

Report of the Trustees | 1 |  | to |  | 8

Report of the Independent Auditors | 9 |  | to |  | 11

Statement of Financial Activities | 12 |

Balance Sheet | 13 |

Cash Flow Statement | 14 |

Notes to the Cash Flow Statement | 15 |

Notes to the Financial Statements | 16 |  | to |  | 24

BASICS SCOTLAND (REGISTERED NUMBER: SC226924)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 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 31 March 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

Our Vision: Ensuring equity of provision in pre-hospital emergency care throughout remote and rural Scotland.

Our Mission: To deliver high quality evidence-based pre-hospital education to healthcare professionals and to train and support netwo rks of BASICS Scotland Responders to provide care across predominantly remote and rural Scotland.

Our Values: Excellence, Innovation, Collaboration, Co-operation.

Our Aims:

a. Education: To provide high quality pre-hospital care education and training to health professionals by delivering courses throug hout Scotland and delivering to match identified local needs. The delivery of education will be supported by multi-profe ssional course instructors, which requires the maintenance of a rigorous system for identifying and training instructors to maintain this valuable cohort.

b. Pre-Hospital Care & Support: To develop a network of BASICS Scotland Responders that actively support the Scottish Ambulance Service in pr oviding immediate medical care on scene in remote and rural Scotland, and work in close partnership with the Sandp iper Trust to provide responders with equipment and ongoing support.

c. Innovation: To develop, pilot and deliver new educational resources, including using remote and other technologies to enhance the learning experience, underpinned by a rigorous examination of evidence bases to ensure high standards of education deliv ery.

In pursuit of these aims the charity runs a comprehensive programme of pre-hospital education courses, significantly benefitting from the support and dedication of its loyal professional volunteer faculty to deliver this programme. Through strong partnership working the charity has enabled a Scotland-wide network of predominantly remote and rural based BASIC Scotland Responders to support the provision of high quality pre-hospital care.

BASICS SCOTLAND (REGISTERED NUMBER: SC226924)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

STRATEGIC REPORT

Achievements and performance

1. Education

This year our education team has consisted of a full time clinical educator, 5 retained clinical educators, 106 volunteer faculty, an events manager and a course administrator, overseen and assisted by a director of education and a specialist medical advisers on consultancy. Our faculty is a multi-disciplinary one, all of whom are clinically current and credible in the delivery of pre-hospital emergency care education.

Over the last year we have run the following courses:

Pre-Hospital Emergency Care (PHEC) Course

The PHEC course is accredited by the Faculty of Pre-Hospital Care within the Royal College of Surgeons, Edinburgh. We use continuous formative assessment for these courses giving course participants a logbook of feedback on their progression through multiple simulations. In the last year 11 courses were held for 231 delegates.

Pre-Hospital Paediatric Life Support (PHPLS) Course

This paediatric pre-hospital resuscitation course is run under license from the Advanced Life Support Group (ALSG). This is the last year we will be delivering the course. In the last year 2 course was held for 40 delegates.

Core Skills

Our Core Skills days provide effective, bespoke, affordable and flexible training for remote and rural multi-disciplinary professional health practitioners and a great example of Intercollegiate. 39 Core Skills days enabled training places to 346 individual delegates.

Tele-Education

Tele-education courses allow us to deliver high quality education to all areas of remote and rural Scotland without incurring travel costs for both the organisation and participants. This year we have completely rewritten and developed both paediatric and cadiac tele-ed to ensure the courses meet the needs of the clinicians attending.

University & Student Teaching

24 sessions have been delivered to 440 students from Dundee University and St Andrew's University; 3 weekend courses to ScotGEM students in St Andrews, Inverness and Dumfries to 74 students.

Additional Bespoke Courses

In addition, we have delivered bespoke days in Equine trauma to British Horse Racing approved doctors (all NHS Scotland employees), Medical Emergencies in Custody to doctors who support custody medical treatment centres and Emergency trauma care and cardiac emergencies to clinicians as Dounreay Power Plant.

Conference

Our 2024 Conference, Remote and Rural Resilience was held on the first weekend of September at The Stirling Court Hotel. The content spanned two days and covered topics as diverse as Human Factors, Remote and Rural OHCA, Birth and Neonatal Resuscitation, Major Incidents, Team Safety when working with animals and Recognition and Management of Acute Behavioural Disturbances, with contributions from experts from across the UK.

In total we provided 79 courses, to more than 1,239 delegates:

11 PHEC, 231 delegates

2 PHPLS, 40 delegates

Tele-ed, 108 delegates

39 Core Skills Days, 346 delegates

24 University sessions, 514 delegates

3 bespoke courses

2. Educational Development

PRE-HOSPITAL EMERGENCY CARE (PHEC)

BASICS SCOTLAND (REGISTERED NUMBER: SC226924)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

We have developed the pre-course learning for the PHEC course to ensure that delegates can be as well prepared as possible, thereby maximizing the face to face time. We have filmed a lot of material for inclusion in this and edited some of our podcasts to support engagement and learning.

PAEDIATRIC PRE-HOSPITAL EMERGENCY CARE (P-PHEC)

ALSG has discontinued its PHPLS course. In response and with ALSG’s backing, BASICS Scotland has developed our own Paediatric Pre-hospital Emergency Care (PPHEC) course. This 2 day course has been piloted and is now being run across 4 courses throughout 2025/26.

TELE-EDUCATION

This year marked the successful development and delivery of our first Cardiac Tele-education course. Designed to support remote learning in core areas of cardiology, the course covers a comprehensive range of topics including ECG interpretation, arrhythmias, heart failure, acute coronary syndromes, thrombotic events and specialised considerations such as cardiology in pregnancy and paediatric patients. In addition, our newly revamped Paediatric Tele-education course was launched and delivered with great success. Updated with the latest clinical content and educational strategies, the course has received excellent feedback from participants, reflecting its relevance and impact on clinical practice.

Advanced Technology

We have developed an augmented reality package to train clinicians remotely in surgical airway skills. This will be rolled out to all our fixed resources and individual responders who have been unable to access face to face training over the next year.

Collaboration

We continue to maintain a high profile within the health sector in Scotland through attendance at conferences, where our work is championed by not just our core team but also by our volunteer directors, faculty and responders.

We continued to work with Scottish Government and Sandpiper on providing the framework and support for Fixed Resource General Practices, offering a Once for Scotland approach to the standardisation of education (PHECC), equipment (Sandpiper Bags) and drugs (Sandpiper drug pouch).

3. Faculty Development

his year, a key focus of our faculty development has been on upskilling our team to enhance the delivery of high-quality pre-hospital education. Significant effort has been invested in training faculty to effectively utilise our new suite of advanced simulation tools including the iSimulate AED, upgraded training mannequins and a state-of-the-art blood suit. These tools enable more realistic and engaging training experiences. We’ve also incorporated the use of our new training car, allowing for the development of higher fidelity, scenario-based simulations that better reflect real-world environments. This investment in faculty capability ensures our teaching continues to reflect the highest standards of clinical relevance and educational innovation.

4. Measuring Impact

We have measured impact in the past, principally by looking at the number of HCPs accessing our courses and the delegate experience of those courses. Increasingly we are looking to measure our impact in terms of increased confidence in clinical roles and direct impact on patient care. We have strengthened the post-course evaluation that we gather, to better show the impact of our education on the largely remote and rural clinical workforce who participate. Our aim is to provide healthcare professionals with the education to encourage them to be adaptable, skilled and confident and thereby deliver better patient care in remote and rural Scotland. BASICS Scotland conducts ongoing audit work as part of our governance processes. We seek meaningful feedback on all of our courses from delegates and use Instructors' sessions and post-course faculty feedback to engage in faculty reflection.

Supporting Course Delivery

Over the course of the year our volunteer faculty have supported our educational programme in impressive proportions:

- PHEC & PHPLS - 2,345 hours

- Core Skills Days - 777 hours

- University and bespoke courses - 454 hours

- GIC - 114 hours

BASICS SCOTLAND (REGISTERED NUMBER: SC226924)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

5. Responder Support Project

We currently have 74 Fixed Resources and 94 individual Responders throughout remote and rural Scotland. Our responder support team ensures robust governance of this network, provides clinical and pastoral debrief, ensures all are appropriately equipped and is key to maintaining a positive relationship with Scottish Ambulance Service. The responder support team is funded by the Sandpiper Trust and Scottish Government. We are currently looking at the strategic development of the responder network to ensure maximum impact on patient care for the resources available.

6. Partnerships

Sandpiper Trust

Our Responder network benefits immensely from the unique and close partnership we have with the Sandpiper Trust. They provide Sandpiper Bags to our BASICS Scotland Responders, which contains a standardised, portable immediate care medical kit and includes a defibrillator. The cost is in the region of £3,000 and the Sandpiper Trust provide and re-equip all active Responder bags free of charge. Over the year they spent over £100,000 on new Sandpiper Bags and replacement equipment.

Scottish Ambulance Service

BASICS Responders are recognised as an integral part of the Scottish Trauma Network. Each Responder is given a call sign from SAS and many carry either Airwave radios or VLS smart phones to enable tracking. There has been considerable progress over the last year to improve the tasking of Responders and the collation of data on call-outs. The strong partnership we have with SAS is vital in helping responders contribute to the best possible patient outcomes in emergency situations throughout remote and rural Scotland.

Clinical Skills Managed Educational Network (CSMEN)

Our partnership work with CSMEN (the area of NES devoted to excellence in clinical skills education) has enabled us to provide access to high quality, multi-professional skills training and clinical simulation across all geographical areas of Scotland, through the use of their Mobile Skills Unit (MSU) as the training venue for our Portfolio Project events which provides state of the art simulation facilities.

Help Appeal

We have continued to benefit from the very generous 2023 grant for responder PPE from a very generous grant from HELP Appeal.. This has allowed us to give every active individual responder robust and clearly identifiable PPE.

Financial review

Principal funding sources

The 2025/26 NES funding has been agreed on a three year basis from 1st April 2025 through the Scottish Government procurement / NES tendering process. In the short term the Trustees consider the financial position of the Charity to be satisfactory.

The Trustees recognise that they cannot solely depend on grant money alone to fund their activities and are providing certain additional courses for which delegates or their organisations subscribe to. The breakdown of the funding sources is 69% grant funding, 24% course charges, 4% membership fees and 3% sponsorship and donations.

Investment policy and objectives

The Statement of Financial Activities shows a net income of £68,481 (2024: £121,890) for the year and our reserves stand at £1,114,180 (2024: £1,045,699)).

Reserves policy

The Trustees have considered the level of reserves in the light of the main risks to the organisation. The reserves are needed to meet the working capital requirements of the charity in the short term. However without the continuing support of NES it would be unlikely that the organisation could continue in the longer term.

BASICS SCOTLAND (REGISTERED NUMBER: SC226924)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

STRATEGIC REPORT

Future plans

Online Learning

We are aiming to develop more e-learning modules to support and augment our current face to face courses. The new Learning Management System has been set up to allow for increased capacity and has allowed the integration of a new and improved Instructors' hub. 2025-26 will see the start of additional e-learning resources that in time can potentially be monetised to supplement current funding streams.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The organisation is a charitable company limited by guarantee and not having a share capital. It is governed by the Memorandum and Articles of Association. The company was incorporated on 14 January 2002. On 1 April 2002 the Charity commenced operations. On the same date the assets and liabilities of Scottish BASICS were transferred to BASICS Scotland. In the event of the company being wound up the company and any property remains after satisfaction of all the company’s debts and liabilities, shall be transferred to some other charitable body or bodies (whether incorporated or unincorporated) operating wholly or primarily in Scotland whose objectives are similar. Under the requirements of the Memorandum and Articles of Association the Directors of the company are also Charity Trustees for the purpose of charity law.

Recruitment and Appointment of New Trustees

Under the requirements of the Memorandum and Articles of Association the maximum number of directors is 14. Of that number, no more than 10 shall be Elected Directors (drawn from the membership, and voted in at each AGM), and no more than 4 shall be Appointed Directors (non-member Director with key skills eg. PR/marketing, finance or funding that can be appointed by the Board at any time). After the AGM the Directors shall elect from among themselves a Chair, Vice-chair and Honorary Treasurer and such other office bearers as they consider appropriate.

Elected Directors are only eligible for appointment if they are a member of the charity. The qualifications of membership are as follows (in addition to their main residence or place of work being in Scotland):

1. Any doctor holding a full current registration with the General Medical Council under the Medical Acts of Great Britain and Northern Ireland.

2. Any nurse registered with NMC and actively involved in Immediate Care.

3. Any paramedic registered with HPC (or successor body) who is currently certified, is of good standing and in practice with the NHS ambulance trust or has the equivalent military qualification and (in either case) with appropriate experience in the field of Immediate Care.

4. Any individual personally involved in the provision of Immediate Care and/or the teaching of Immediate Care.

5. Any individual who is a student attending any course leading to any of the qualifications mentioned above.

6. Any individual who previously fulfilled one or more of the qualifications mentioned but has retired from practice.

7. Any individual nominated by a non-clinical organisation, whether an incorporated or unincorporated body, operating in a field which involves some aspect of Immediate Care (providing it operates within Scotland or has other identifiable Scottish links).

8. Any individual the Membership Committee feel deserving and to whom they wish the company to remain associated.

BASICS SCOTLAND (REGISTERED NUMBER: SC226924)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational Structure

The charity has a Board of Directors who meet quarterly at the registered office of the charity and are responsible for the strategic direction and policy of the charity. The Directors hold regular meetings during the period between annual general meetings, and generally control and supervise the activities of the company, in particular they are responsible for monitoring the financial position of the company. In addition, regular meetings take place as and when required between the CEO and Chair of the Board.

The Board of Directors operate a scheme of delegation and the organisation employs a CEO Lorna Duff, a Specialist Medical Advisor, 2 Directors of Pre-Hospital Care, a Director of Education, a Clinical Educator, an Events/Education Manager, a Responder Support Manager, a Course Administrator, a Membership & Accounts Administrator and an Equipment Co ordinator who manage the day to day administration of the charity and assist in the organisation and facilitation of its training courses and Responder network.

Induction and Training of New Trustees

On admission to the board new Trustees are given an induction based on guidance from The Cranfield Trust, SCVO, OSCR and Charity Excellence. Further training is offered by Basics for any Trustee wishing to access it.

Key management remuneration

During the year the Chief Executive Officer was paid £63,867 and received employer pension contributions of £2,201 for their service to the charity.

Risk Management

The Directors have examined the principal areas of the Charities operations and considered the major risks faced. In their opinion, the Charity has established resources and review systems which, under normal conditions, should allow these risks to be mitigated to an acceptable level in its day to day operations. This is considered and discussed at quarterly board meetings.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC226924 (Scotland)

Registered Charity number

SC030189

Registered office

Sandpiper House

Aberuthven Enterprise Park

Main Road

Aberuthven

PERTHSHIRE

PH3 1EL

Trustees

Mr J Pritchard Paramedic - Chair

Mr D A Tripp Winchman Paramedic

Dr E D J McLeod General Practitioner

Mrs A N Moggach Nurse

Dr A F Bayliss

Ms D Hewat

Ms M S Scott

Mr S A Short

Dr S Willets (appointed 6.9.24)

BASICS SCOTLAND (REGISTERED NUMBER: SC226924)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Auditors

Bannerman Johnstone Maclay

Chartered Accountants

and Statutory Auditor

213 St Vincent Street

Glasgow

G2 5QY

Bankers

Bank of Scotland

16 King Edward Street

Perth

PH1 5UT

Solicitors

Thorntons

Whitehall House

33 Yeaman Shore

Dundee

DD1 4BJ

Key management personnel

Chief Executive Officer - L Duff

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of BASICS Scotland 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. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they 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 Charities 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.

BASICS SCOTLAND (REGISTERED NUMBER: SC226924)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2025

AUDITORS

The auditors, Bannerman Johnstone Maclay, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 2 September 2025 and signed on the board's behalf by:

Mr J Pritchard - Trustee

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF

BASICS SCOTLAND

Opinion

We have audited the financial statements of BASICS Scotland (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement 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, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 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 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.

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF

BASICS SCOTLAND

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 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

- | adequate and proper 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.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees 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

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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- |  | We obtained an understanding of the legal and regulatory frameworks applicable to the company and the sector in which it operates. We determined that the following laws and regulations were the most significant: the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. |

- |  | We obtained an understanding of how the company is complying with those legal and regulatory frameworks by making enquires to the management. |

- |  | We assessed the susceptibility of the company's financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the engagement team included: |

| - |  | identifying and assessing the design and effectiveness of controls management has in place to prevent and detect fraud; |

| - |  | understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process; |

| - |  | challenging assumptions and judgements made by management in its significant accounting estimates; |

| - |  | identifying and testing journal entries, in particular any journal entries posted with unusual accounting combinations; and |

| - |  | assessing the extent of compliance with relevant laws and regulations. |

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.

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES AND MEMBERS OF

BASICS SCOTLAND

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, and to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and the trustees 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.

Douglas Paton BSc CA (Senior Statutory Auditor)

for and on behalf of Bannerman Johnstone Maclay

Chartered Accountants

and Statutory Auditor

Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006

213 St Vincent Street

Glasgow

G2 5QY

2 September 2025

BASICS SCOTLAND

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 25,590 |  | - |  | 25,590 |  | 590 |

Charitable activities | 5

BASICS Courses | 657,709 |  | - |  | 657,709 |  | 684,109 |

Other trading activities | 3 | 23,962 |  | - |  | 23,962 |  | 22,326 |

Investment income | 4 | 6,265 |  | 1,378 |  | 7,643 |  | 24,776 |

Total | 713,526 |  | 1,378 |  | 714,904 |  | 731,801 |

EXPENDITURE ON

Charitable activities | 6

BASICS Courses | 615,853 |  | 20,248 |  | 636,101 |  | 609,911 |

Net gains/(losses) on investments | (10,322 | ) | - |  | (10,322 | ) | - |

NET INCOME/(EXPENDITURE) | 87,351 |  | (18,870 | ) | 68,481 |  | 121,890 |

RECONCILIATION OF FUNDS

Total funds brought forward | 958,083 |  | 87,616 |  | 1,045,699 |  | 923,809 |

TOTAL FUNDS CARRIED FORWARD | 1,045,434 |  | 68,746 |  | 1,114,180 |  | 1,045,699 |

BASICS SCOTLAND (REGISTERED NUMBER: SC226924)

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 11 | 381,316 |  | - |  | 381,316 |  | 273,426 |

Investments | 12 | 339,678 |  | - |  | 339,678 |  | - |

720,994 |  | - |  | 720,994 |  | 273,426 |

CURRENT ASSETS |

Debtors | 13 | 43,693 |  | - |  | 43,693 |  | 62,061 |

Cash at bank and in hand | 328,654 |  | 68,746 |  | 397,400 |  | 778,971 |

372,347 |  | 68,746 |  | 441,093 |  | 841,032 |

CREDITORS |

Amounts falling due within one year | 14 | (47,907 | ) | - |  | (47,907 | ) | (68,759 | )

NET CURRENT ASSETS | 324,440 |  | 68,746 |  | 393,186 |  | 772,273 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,045,434 |  | 68,746 |  | 1,114,180 |  | 1,045,699 |

NET ASSETS | 1,045,434 |  | 68,746 |  | 1,114,180 |  | 1,045,699 |

FUNDS | 15

Unrestricted funds | 1,045,434 |  | 958,083 |

Restricted funds | 68,746 |  | 87,616 |

TOTAL FUNDS | 1,114,180 |  | 1,045,699 |

The financial statements were approved by the Board of Trustees and authorised for issue on 2 September 2025 and were signed on its behalf by:

Mr J Pritchard - Trustee

BASICS SCOTLAND

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 103,134 |  | 100,702 |  |

Net cash provided by operating activities | 103,134 |  | 100,702 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (142,348 | ) | (94,947 | ) |

Purchase of fixed asset investments | (350,000 | ) | - |  |

Interest received | 7,643 |  | 24,776 |  |

Net cash used in investing activities | (484,705 | ) | (70,171 | ) |

Change in cash and cash equivalents in the reporting period | (381,571 | ) | 30,531 |  |

Cash and cash equivalents at the beginning of the reporting period | 778,971 |  | 748,440 |  |

Cash and cash equivalents at the end of the reporting period | 397,400 |  | 778,971 |  |

BASICS SCOTLAND

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

1. | RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Net income for the reporting period (as per the Statement of Financial Activities) | 68,481 |  | 121,890 |  |

| Adjustments for:

| Depreciation charges | 34,458 |  | 17,078 |  |

| Losses on investments | 10,322 |  | - |  |

| Interest received | (7,643 | ) | (24,776 | ) |

| Decrease/(increase) in debtors | 18,368 |  | (12,971 | ) |

| Decrease in creditors | (20,852 | ) | (519 | ) |

| Net cash provided by operations | 103,134 |  | 100,702 |  |

2. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.4.24 | Cash flow | At 31.3.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 778,971 |  | (381,571 | ) | 397,400 |  |

778,971 |  | (381,571 | ) | 397,400 |  |

| Total | 778,971 |  | (381,571 | ) | 397,400 |  |

BASICS SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 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, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

| The charitable company's functional currency is sterling. Amounts in the financial statements are rounded to the nearest £.

| The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

| 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.

| Allocation and apportionment of costs

| All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, in this case estimated usage.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | not provided

| Improvements to property | - | 10% on cost

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Fixed asset investments

| Fixed asset investments are stated at fair value at the balance sheet date, where fair value can be measured reliably. Listed investments are measured at their market value as at the balance sheet date. Gains and losses on revaluation and disposal of investment are recognised in the Statement of Financial Activities in the year in which they arise. Income from investments is recognised when the right receipt is established. Investments intended to be held for less than one year are classified as current asset investments.

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

BASICS SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

1. | ACCOUNTING POLICIES - continued

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

| Donated goods

| Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

| Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

| Financial instruments

| The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the charity's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include certain debtors and cash and bank balances, are initially measured at transaction price including transactions costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including certain creditors are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

BASICS SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | DONATIONS AND LEGACIES

| 2025 |  | 2024

£ | £ |

| Donations | 25,590 |  | 590 |  |

3. | OTHER TRADING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Conference sponsorship | 2,400 |  | 6,855 |  |

| Conference fees | 8,669 |  | 6,311 |  |

| Subscriptions | 12,893 |  | 9,160 |  |

23,962 |  | 22,326 |  |

4. | INVESTMENT INCOME

| 2025 |  | 2024

£ | £ |

| Deposit account interest | 7,643 |  | 24,776 |  |

5. | INCOME FROM CHARITABLE ACTIVITIES

| 2025 |  | 2024

| Activity | £ | £ |

| Course income | BASICS Courses | 579,609 |  | 572,043 |  |

| Grants | BASICS Courses | 78,100 |  | 112,066 |  |

657,709 |  | 684,109 |  |

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

| 2025 |  | 2024

£ | £ |

| Scottish Government | 53,100 |  | 104,101 |  |

| Sandpiper Trust | 25,000 |  | 7,965 |  |

78,100 |  | 112,066 |  |

BASICS SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | CHARITABLE ACTIVITIES COSTS

| Support |

| Direct | costs (see |

| Costs | note 7) | Totals

£ | £ | £ |

| BASICS Courses | 270,482 |  | 365,619 |  | 636,101 |  |

7. | SUPPORT COSTS

| Governance |

| Management |  | Finance |  | costs |  | Totals

£ | £ | £ | £ |

| BASICS Courses | 344,552 |  | 4,306 |  | 16,761 |  | 365,619 |  |

8. | NET INCOME/(EXPENDITURE)

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

| 2025 |  | 2024

£ | £ |

| Auditors' remuneration | 4,980 |  | 4,980 |  |

| Depreciation - owned assets | 34,458 |  | 17,078 |  |

9. | TRUSTEES' REMUNERATION AND BENEFITS

| Trustees' remuneration or other benefits paid by the charity for the year ended 31 March 2025 were £nil (2024: £nil).

| Trustees' expenses

| The expenses paid to trustees in the year were £667 (2024: £3,711). The nature of these expenses were travelling and accomodation costs. The number of trustees to receive expenses were 6.

10. | STAFF COSTS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 211,558 |  | 178,382 |  |

| Social security costs | 20,645 |  | 16,522 |  |

| Other pension costs | 7,695 |  | 6,447 |  |

239,898 |  | 201,351 |  |

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

| 2025 |  | 2024

| Administration | 7 |  | 7 |  |

| The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

| 2025 |  | 2024

| £60,001 - £70,000 | 1 |  | - |  |

BASICS SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

10. | STAFF COSTS - continued

| The charge to the statement of financial activities in respect of defined contribution schemes was £7,695 (2024: £6,447).

11. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| Freehold |  | to |  | and

| property |  | property |  | fittings

£ | £ | £ |

| COST

| At 1 April 2024 | 154,669 |  | 67,446 |  | 73,732 |  |

| Additions | - |  | 62,007 |  | 3,742 |  |

| At 31 March 2025 | 154,669 |  | 129,453 |  | 77,474 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 3,781 |  | 66,665 |  |

| Charge for year | - |  | 7,261 |  | 2,135 |  |

| At 31 March 2025 | - |  | 11,042 |  | 68,800 |  |

| NET BOOK VALUE

| At 31 March 2025 | 154,669 |  | 118,411 |  | 8,674 |  |

| At 31 March 2024 | 154,669 |  | 63,665 |  | 7,067 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 45,040 |  | 134,573 |  | 475,460 |  |

| Additions | - |  | 76,599 |  | 142,348 |  |

| At 31 March 2025 | 45,040 |  | 211,172 |  | 617,808 |  |

| DEPRECIATION

| At 1 April 2024 | 34,352 |  | 97,236 |  | 202,034 |  |

| Charge for year | 2,672 |  | 22,390 |  | 34,458 |  |

| At 31 March 2025 | 37,024 |  | 119,626 |  | 236,492 |  |

| NET BOOK VALUE

| At 31 March 2025 | 8,016 |  | 91,546 |  | 381,316 |  |

| At 31 March 2024 | 10,688 |  | 37,337 |  | 273,426 |  |

BASICS SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

12. | FIXED ASSET INVESTMENTS

| Listed

| investments

£ |

| MARKET VALUE

| Additions | 350,000 |  |

| Revaluations | (10,322 | ) |

| At 31 March 2025 | 339,678 |  |

| NET BOOK VALUE

| At 31 March 2025 | 339,678 |  |

| At 31 March 2024 | - |  |

| There were no investment assets outside the UK.

| Cost or valuation at 31 March 2025 is represented by:

| Listed

| investments

£ |

| Valuation in 2025 | 339,678 |  |

13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade debtors | 18,958 |  | 50,735 |  |

| Prepayments | 24,735 |  | 11,326 |  |

43,693 |  | 62,061 |  |

14. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade creditors | 2,548 |  | 26,311 |  |

| Social security and other taxes | 5,116 |  | 5,881 |  |

| Other creditors | 1,498 |  | 1,240 |  |

| Accruals and deferred income | 38,745 |  | 35,327 |  |

47,907 |  | 68,759 |  |

BASICS SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

15. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 958,083 |  | 87,351 |  | 1,045,434 |  |

| Restricted funds

| HELP Appeal | 87,616 |  | (18,870 | ) | 68,746 |  |

| TOTAL FUNDS | 1,045,699 |  | 68,481 |  | 1,114,180 |  |

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

| Incoming |  | Resources |  | Gains and |  | Movement |

| resources |  | expended |  | losses |  | in funds |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 713,526 |  | (615,853 | ) | (10,322 | ) | 87,351 |  |

| Restricted funds

| HELP Appeal | 1,378 |  | (20,248 | ) | - |  | (18,870 | ) |

| TOTAL FUNDS | 714,904 |  | (636,101 | ) | (10,322 | ) | 68,481 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.4.23 |  | in funds |  | 31.3.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 784,409 |  | 173,674 |  | 958,083 |  |

| Restricted funds

| HELP Appeal | 139,400 |  | (51,784 | ) | 87,616 |  |

| TOTAL FUNDS | 923,809 |  | 121,890 |  | 1,045,699 |  |

BASICS SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

15. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 726,487 |  | (552,813 | ) | 173,674 |  |

| Restricted funds

| HELP Appeal | 5,314 |  | (57,098 | ) | (51,784 | ) |

| TOTAL FUNDS | 731,801 |  | (609,911 | ) | 121,890 |  |

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  |

| movement |  | At |

| At 1.4.23 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 784,409 |  | 261,025 |  | 1,045,434 |  |

| Restricted funds

| HELP Appeal | 139,400 |  | (70,654 | ) | 68,746 |  |

| TOTAL FUNDS | 923,809 |  | 190,371 |  | 1,114,180 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Gains and |  | Movement |

| resources |  | expended |  | losses |  | in funds |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 1,440,013 |  | (1,168,666 | ) | (10,322 | ) | 261,025 |  |

| Restricted funds

| HELP Appeal | 6,692 |  | (77,346 | ) | - |  | (70,654 | ) |

| TOTAL FUNDS | 1,446,705 |  | (1,246,012 | ) | (10,322 | ) | 190,371 |  |

BASICS SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

16. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2025.

17. | COMPANY LIMITED BY GUARANTEE

| BASICS Scotland is limited by guarantee and therefore has no share capital.