REGISTERED COMPANY NUMBER: SC377787 (Scotland)

REGISTERED CHARITY NUMBER: SC041816

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2025

for

All Together Edinburgh

Page

Report of the Trustees

1

Independent Examiner's Report

7

Statement of Financial Activities

8

Balance Sheet

9

Notes to the Financial Statements

11

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

All Together Edinburgh (ATE) provides a retail outlet (charity shop) which is used for training people with learning disabilities. Trainees gain skills, confidence and an accredited qualification. They also receive support to move onto employment, further education or volunteering opportunities.

The charity's main aims are:

- Raising funds through the sale of donated goods and through other fundraising activities.

- Providing advancement of education through a recognised programme of training activities within the shop.

ACHIEVEMENTS AND PERFORMANCE

1. All Together Edinburgh was named as one of the UK's top social enterprises in the Natwest SE top 100 list. We thanked the All Together team for their hard work, support and dedication over the last year and gave our Business Development Manager, Shelley Bowman, a special thank you for writing an outstanding award application. This award recognised our commitment to putting social and environmental impact at the core of everything we do, creating innovative initiatives for many marginalised communities.

Our Business Development Officer and CEO have applied again and hope to make it to the top 100 for a second year running and possibly go one better, be a finalist in the Social Business Pioneer Category or Pioneering Leader Category!

2. We carried out a skills audit for our Board of Trustees to identify gaps as two long-serving trustees were retiring. We managed to recruit two new individuals with specific skillsets who joined our board in 2024 and ensured a strong, fully skilled, broader and diverse board.

3. We retained current staff (CEO, Branch/Training Manager, M&D Officer, Freelance Business Development Manager and Freelance Videographer who repurposed as a Photographer.All staff met individual targets.

4. Our successful recruitment campaign resulted in hiring 2 new Deputy Managers in January 2025 to support the Manager in the charity shop/training centre and allow for succession planning. The new staff were PVG checked and received an in-depth, comprehensive induction and all relevant training courses, including Borders College Online Assessors course and guidance and Equality/Diversity/Inclusion and certified First Aid and Moving & Handling Courses.

5. We held a well-attended Graduation Ceremony at Norton Park in August 2025 to award 12 trainees with their certificates. We catered for the needs of 60 people (friends, family, carers, trustees, shop team, MC, speakers and a local councillor and made it a night to remember. We had a high rate of our graduates moving on - over 80%. We worked with partner employability organisations to support 12 trainees to move on to employment, further education or volunteering opportunities. 9 graduates moved on straight away, 1 stayed on with All Together for further training and we are actively working with 2 graduates to find suitable opportunities.

6. We recruited 9 new trainees for the 2025/2026 training programme who started in March 2025. They were all given a full, in-depth induction and settled in well. All paperwork, policies and procedures were undertaken. We adapted and aligned our training programme course choices to the units offers from Borders College and made sure candidates chose 2 units in the Skills Accreditation Programme. We introduced a new training unit option - Introduction to Photography (2 trainees chose this) and aim to carry out videography training from Autumn, 2025.

7. Our Business Development Officer and CEO applied and successfully secured funding from existing funders to maintain level of funding needed for cost of our training project - Bank of Scotland Foundation (for staff), National Lottery Community Fund (Awards for All) for our training programme, Leith Community Fund & Leith Chamber of Commerce (Videography training) and Bentley smaller grant to help us to carry out our charitable activities.

8. Income from both shop sales and funding covered all costs for the year. This is a great achievement as the shop was closed for 3 weeks to allow for staff holidays and we were able to secure a high level of funding in difficult times.

9. The Board and CEO has worked to evaluate and further strengthen current policies and risk registers.

10. Our Marketing/Development Officer continued to run our successful VIP, online and in-person shopping experiences and Boost Box Initiative with the CEO, with help from our new Deputy Managers and shop team to ensure it remains professional, successful and beneficial to the local community. Many of the individuals were from Leith-based organisations in the Leith Network and many from local care homes. We delivered over 150 reusable bags filled with goods from the charity shop. These much-needed goods boosted their well-being, reduced loneliness, made them feel valued and was well received by the local community. The Marketing/Development Officer also concentrated more of her time on boosting online sales and raising our profile and number of followers through our social media platforms and digital window screen.

11. Our CEO joined the Autism Centre of Excellence and remained on the Scottish Assembly online sessions with people with lived experience to help to ensure we fully understand social, economic and political factors affecting our client group and helping people with learning disabilities to have a voice. It also helps to ensure all relevant measures are in place and increase employment opportunities for our trainees and find out about Scottish Government bills, such as the progress of the Learning Disabilities, Autism and Neurodivergence Bill (LDAN).

12. Our CEO joined the Leith Chamber of Commerce and took advantage of networking opportunities to raise the funds and profile of All Together Edinburgh.

13. The Advisory Group meetings were successful as they encourage the trainees and volunteers to voice and share their ideas, feedback and recommendations with the Board. They were listened to and acted upon accordingly by the Board.

14. The CEO strengthened links with employability agencies and educational establishments to ensure the recruitment and moving on process of trainees. We offered flexible taster sessions to numerous employability organisations.

15. We renewed our membership with the SCVO and Circular Communities Scotland and the Leith Chamber of Commerce and remain connected to Edinburgh Social Enterprise (Good Stuff Network), Leith Network, Volunteer Scotland. OSCR, EVOC, Business Gateway, Scottish Assembly and Edinburgh College.

16. The CEO and one of the trustees attended the SCVO Gathering in Edinburgh, February 2025 and this helped to ensure the charity had up to date information on policies and procedures and access to organisations that can be of assistance.

17. Disability Information Accessibility Training through Disability Information Scotland was attended by staff in the charity shop.

18. We continued to review and monitor our social and environmental practices/impact through training, networking and information sessions and guidance from Circular Communities Scotland and Zero Waste Scotland and incorporated a circular economy plan in all our practices within the charity shop/training centre. We encouraged staff, volunteers, trainees and donors to use practices that divert goods from landfill. We reused 99% goods and recycle 1% goods so we can play our part in the green recovery.

19. We monitored our social impact through Helix, Case Studies, Zoom and Survey Monkey and gained valuable feedback from volunteers, trainees, families and carers, customers, Boost Box staff and beneficiaries helping us to identify areas for improvements. Our charity shop team also shared their views through Performance Reviews and the Advisory Board, where the Chairperson and a volunteer with lived experience, gather and discuss views/ideas from everyone in the charity shop/training centre). In addition, we captured feedback through our social media channels and at celebratory occasions so everyone's voice is heard. This helped shape our work.

FINANCIAL REVIEW

Financial position

All Together Edinburgh have seen a successful year, recovering well from the Covid-19 pandemic, attracting new sources of funding and making use of existing resources to further charitable aims.

During the year, there was a surplus of £4,415 (2024: £5,717). This surplus is a welcome result and has been reinvested in the success of ATE moving forward, adding to reserves held aside for new roles to be created within the charity and potential expansion plans.

Reserves policy

The charity's policy on reserves is considered to be prudent. At all times, the charity intends to hold sufficient funds in reserve to ensure the charity's ongoing ability to fulfil its charitable objectives, even in times of wider economic and social hardship.

At year end, the charity held restricted funds of £695 (2024: £926), to be carried forward to offset against expenses relating to particular funding periods, and unrestricted funds of £157,312 (2024: £152,666).

The charity holds reserves for two principal purposes - to cover six months ordinary running costs and a provision for redundancy costs. The total ring fenced for these purposes is £117,813, leaving free, unrestricted reserves (excluding assets held) of £37,958. These reserves will be utilised in the coming months to fund the investment in staffing at the charity.

FUTURE PLANS

1. Our 9 new trainees who started in March 2025 will aim to successfully complete their Borders College assessments by end February and graduate in March 2026.

2. Arrange First Aid courses for staff for June 2025 to ensure it is within the 3-year time limit.

3. Arrange Disability Information Accessibility training, moving and handling and formal safeguarding training courses for all staff.

4. The board will work on a plan of action to further strengthen current policies and risk registers and be ready to make changes to the Articles of Association and Constitution once the recommendations from the LDAN bill are available.

5. The board is going to set up an accessible, online shared folder for holding minutes, policies, accounts and other relevant information to keep trustees informed and to protect the environment.

6. We aim to move to Quickbooks by the end of the financial year with the Business Development Manager taking on this role and freeing the CEO to concentrate a large percentage of her time using her marketing expertise and contacts to create new fundraising opportunities and initiatives that will develop the business and raise the funds and profile of ATE.

7. The CEO and Business Development Manager will work on a comprehensive plan to secure more funding so that the charity can cover its rising costs and carry out its charitable activities, whilst remaining sustainable. This will be a combination of existing funders and new opportunities. We also aim to identify opportunities for funding for Capital Expenditure to refurbish run-down parts of the shop.

Applications will be sent to One City Trust, Merchant City of Edinburgh, Hugh Fraser Foundation, Bank of Scotland, Third Sector Resilience Fund, Trusts and Foundations.

8. The CEO and Business Development Manager will aim for achieving awards so that ATE can be an award-winning charity/social enterprise to raise awareness, funds and the confidence and moral of the ATE team. This will also recognise the excellent work of the charity and the people involved.

9. The CEO is aiming to join a course about overwhelm to learn about triggers for herself and other team members so they can manage stress and exhaustion in the workplace and boost mental health and wellbeing.

10. We are going to use our social media channels/website/digital screen and LinkedIn to their full advantage and create an All Together Edinburgh LinkedIn page to raise our profile and number of followers.

11. The CEO has a plan to work on business-to-business partnerships, especially with financial organisations in a symbiotic relationship, to organise events and other opportunities to raise levels of donations, funds and our profile. She also hopes to partner mainstream retailers for gifts in kind. We hope to work more with the ESEN to maximise opportunities for Business to Business partnerships, courses, workshops, WISE and videos to promote ATE.

12. We aim to focus more on our eBay sales and online recycling sales and train new trainees/volunteers to support our Marketing and Development Officer to turn over more sales online.

13. Our Marketing/Development Officer and Deputy Manager will work with the CEO to further develop and expand our VIP, online and in-person shopping experiences and Boost Box Initiative, to ensure it remains targeted, professional, successful and beneficial to the local community.

14. We will work new training videos and Moodle so that all our candidates can enhance their digital skills and confidence and can be accessed anywhere, anytime.

15. The new Deputy Manager will take on responsibility from the Branch Manager to check the Revolve site to make sure we have all the necessary information/guidance and tools for our charity shop operation.

16. The CEO hopes to test an idea to create bags for life with printed ATE logo. She hopes to work with other social enterprises, local businesses and with prisons to source materials and manufacture/print the bags and so that they can work together to meet economic, social and environmental outcomes.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Company is a Company limited by Guarantee without share capital and exempt from using Limited. The company's objects and powers are prescribed by its Memorandum of Association and is governed in accordance with its Articles of Association.

Trustee Responsibilities

The Board of Trustees is responsible for upholding the requirements by charity law. This requires the trustees to prepare financial statements for each financial year and give a true and fair view of the state of affairs of the charity and of the surplus or deficit for that period. In preparing financial statements the trustees are required to select accounting policies and apply them consistently, make judgements and estimates that are reasonable and prudent and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose the reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities & Trustees investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, and any amendments to the aforementioned Acts. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.

The trustees have a duty to identify other risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against error. As part of the induction process, full risk assessments are undertaken each year for staff, trainees, and volunteers.

Trustees have a legal duty to act in the best interests of the charity and, in particular, to act with due care and diligence. It is the duty of the trustees to ensure a safe environment is created for all staff, vulnerable beneficiaries and volunteers. They are responsible for ensuring the charity has the appropriate safeguarding policies, procedures and practices in place to make sure that everyone is kept safe. These should be reviewed annually. Trustees should also address notifiable events vigorously and transparently and report them to OSCR

Trustees are also responsible for monitoring and evaluating the aims and objectives of the charity, agreeing any changes regarding future direction and sanctioning any expenditure which falls outside the jurisdiction of the CEO and Branch Manager.

Recruitment and appointment of new trustees

Any individual wishing to become a Trustee of the Charity can make contact with the existing Trustees, at which point they will be engaged in informal discussions. Following a successful initial meeting, they will undergo the appropriate checks to ensure that they are of good standing and meet all safeguarding requirements. Trustees are then appointed by resolution of the existing Trustees, and will not be required to serve a fixed term or retire by rotation.

Two of our long-serving trustees recently retired and we were able to appoint two new trustees in 2024 with knowledge, skills and expertise in social enterprise, governance, senior management, digital expertise, disability information accessibility, training and Health and Social Care. This has gone a long way towards creating a fully skilled, broader and more diverse board. Their expertise combined with the business, finance and legal knowledge and expertise of the existing trustees has ensured the charity upholds the requirements of charity law, meet the needs of our service users, maximise business opportunities and act in the best interests of the charity.

Induction and training of new trustees

Each newly appointed trustees undergoes a full induction into the running of the organisation including the structure, governance, aims and objectives and Memorandum of Association and Articles of Association. We ensure they read the information on Companies House and OSCR and are provided with a handbook. A full, safer recruitment process in in place consisting of PVG membership and 2 satisfactory references.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

As part of the induction process, full risk assessments are undertaken each year for staff, trainees, and volunteers. There is also an annual generic fire risk and shop specific risk assessment undertaking.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC377787 (Scotland)

Registered Charity number

SC041816

Registered office

87 Leith Walk

Edinburgh

EH6 8LX

Trustees

Mr Michael Stubbings

Mr William Ewen (resigned 25.10.24)

Mr Nikolaos Kountouris (resigned 14.10.25)

Mr Adham Mostafa

Mr James George Duncan (appointed 4.12.24)

Ms Elizabeth Claire Pattullo (appointed 4.12.24) (resigned 9.10.25)

Trustees listed above include all Trustees on the board from 1 April 2024 to the date of signing the accounts.

CEO

Mrs Debbie Douglas

Independent Examiner

Mathew Gillies LLB (Hons) ACPA FCIE

Cowan & Partners Limited

60 Constitution Street

Edinburgh

EH6 6RR

Approved by order of the board of trustees on 28 October 2025 and signed on its behalf by:

Mr Michael Stubbings - Trustee

I report on the accounts for the year ended 31 March 2025 set out on pages eight to seventeen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (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.

Mathew Gillies LLB (Hons) ACPA FCIE

Full member of the Association of Charity Independent Examiners

Cowan & Partners Limited

60 Constitution Street

Edinburgh

EH6 6RR

28 October 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

115,595

18,250

133,845

136,101

Investment income

3

3,685

-

3,685

-

Total

119,280

18,250

137,530

136,101

EXPENDITURE ON

Charitable activities

4

General

114,634

18,481

133,115

120,384

NET INCOME/(EXPENDITURE)

4,646

(231

)

4,415

15,717

RECONCILIATION OF FUNDS

Total funds brought forward

152,666

926

153,592

137,875

TOTAL FUNDS CARRIED FORWARD

157,312

695

158,007

153,592

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The statement of financial activities includes all gains and losses recognised in the year.

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

846

695

1,541

2,202

CURRENT ASSETS

Debtors

11

7,371

-

7,371

8,007

Cash at bank

163,774

-

163,774

163,722

171,145

-

171,145

171,729

CREDITORS

Amounts falling due within one year

12

(14,679

)

-

(14,679

)

(20,339

)

NET CURRENT ASSETS

156,466

-

156,466

151,390

TOTAL ASSETS LESS CURRENT LIABILITIES

157,312

695

158,007

153,592

NET ASSETS

157,312

695

158,007

153,592

FUNDS

13

Unrestricted funds

157,312

152,666

Restricted funds

695

926

TOTAL FUNDS

158,007

153,592

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 28 October 2025 and were signed on its behalf by:

Mr Michael Stubbings - Trustee

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.

These accounts are presented in pounds sterling, which is the charity's functional currency, and rounded to the nearest pound.

No changes have been made to the basis of preparation this year or to the previous year's financial statements.

Going concern

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern and there are sufficient reserves to meet the reserves policy detailed on page 3, therefore the accounts are prepared on a going concern basis.

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.

Grants

Grant income is recognised at the fair value of the asset received or receivable when there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received using the accrual model.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Assets are considered for capitalisation where the cost to the charity is £250 or higher. Assets below this value may be capitalised if their nature suggests a useful life of greater than one year.

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.

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.

Measurement of debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered.

Prepayments are valued at the amount prepaid net or any trade discounts due.

Cash at bank and on hand

Cash at bank and cash in hand includes cash and any short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and loans

Creditors and loans are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and loans are normally recognised at their settlement amount after allowing for any trade discounts due.

VAT

All Together Edinburgh is VAT registered and therefore expenditure is recognised exclusive of VAT.

2.	CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The preparation of the financial statements conforms with the requirements of the Charities SORP and general accepted accounting principles. The only area in which it is considered that accounting estimates and areas of judgement have been applied is depreciation, the policy on which is outlined below

3.	INVESTMENT INCOME

31.3.25

31.3.24

£

£

Deposit account interest

3,685

-

4.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 5)

Totals

£

£

£

General

128,649

4,466

133,115

5.	SUPPORT COSTS

Governance

Finance

costs

Totals

£

£

£

General

2,263

2,203

4,466

6.	NET INCOME/(EXPENDITURE)

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

31.3.25

31.3.24

£

£

Depreciation - owned assets

661

1,254

Other operating leases

15,075

15,000

7.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

8.	STAFF COSTS

31.3.25

31.3.24

£

£

Wages and salaries

82,579

73,551

Social security costs

2,029

1,384

Other pension costs

2,884

2,646

87,492

77,581

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

31.3.25

31.3.24

Operations and Finance

4

3

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

Key management personnel remuneration for the year (including Employers National Insurance and Pension contributions) has totalled £39,177 in the year.

9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

108,619

27,482

136,101

EXPENDITURE ON

Charitable activities

General

92,591

27,793

120,384

NET INCOME/(EXPENDITURE)

16,028

(311

)

15,717

RECONCILIATION OF FUNDS

Total funds brought forward

136,639

1,236

137,875

TOTAL FUNDS CARRIED FORWARD

152,667

925

153,592

10.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024 and 31 March 2025

31,410

3,583

34,993

DEPRECIATION

At 1 April 2024

29,356

3,435

32,791

Charge for year

513

148

661

At 31 March 2025

29,869

3,583

33,452

NET BOOK VALUE

At 31 March 2025

1,541

-

1,541

At 31 March 2024

2,054

148

2,202

No indicators of impairment have been noted in the year.

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

6,631

7,543

VAT

740

464

7,371

8,007

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

640

704

Accruals and deferred income

12,500

18,250

Accrued expenses

1,539

1,385

14,679

20,339

13.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

152,666

4,646

157,312

Restricted funds

Lloyds Banking Group

214

(53

)

161

BTCF Grant

712

(178

)

534

926

(231

)

695

TOTAL FUNDS

153,592

4,415

158,007

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

119,280

(114,634

)

4,646

Restricted funds

Lloyds Banking Group

-

(53

)

(53

)

BTCF Grant

-

(178

)

(178

)

Bank of Scotland Foundation REACH

13,750

(13,750

)

-

Leith Community Fund

4,500

(4,500

)

-

18,250

(18,481

)

(231

)

TOTAL FUNDS

137,530

(133,115

)

4,415

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

£

£

Unrestricted funds

General fund

136,639

16,027

152,666

Restricted funds

Lloyds Banking Group

286

(72

)

214

BTCF Grant

950

(238

)

712

1,236

(310

)

926

TOTAL FUNDS

137,875

15,717

153,592

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

108,619

(92,592

)

16,027

Restricted funds

Lloyds Banking Group

-

(72

)

(72

)

BTCF Grant

-

(238

)

(238

)

Hugh Fraser Foundation

3,000

(3,000

)

-

Bank of Scotland Foundation REACH

15,000

(15,000

)

-

EVOC

980

(980

)

-

Leith Community Fund

500

(500

)

-

One City Trust

8,002

(8,002

)

-

27,482

(27,792

)

(310

)

TOTAL FUNDS

136,101

(120,384

)

15,717

Lloyds Banking Group - this funding was provided for the installation of a disabled toilet within the shop. This fund balance reflects the residual value of asset.

BTCF Grant - this funding was provided for shop refitting. The fund balance reflects the residual value of the asset.

National Lottery Community Fund - this funding was provided to cover a range of costs as the charity commenced its Covid recovery. The fund balance reflects amounts spent post year-end.

Foundation Scotland - this funding was provided to fund the delivery of charitable objectives by provision of training. The fund balance reflects amounts spent post year-end.

Hugh Fraser Foundation - this funding was provided to assist with running costs. The fund balance reflects amounts spent post year-end.

Bank of Scotland Foundation REACH - this funding was provided to cover a proportion of the project manager's salary. The fund balance reflects amounts allocated to salary costs post year-end.

EVOC - this funding was provided to cover top-up gifts for Boost Boxes within the community, and for the CEO's time on a focus group. The fund balance reflects amounts spent post year-end.

One City Trust - this funding was provided to cover a proportion of the marketing and development officer's salary. The fund balance reflects amounts spent post year-end.

Leith Community Fund - this funding was provided to cover videographer and videography training costs. The fund balance reflects amounts spent post year-end.

14.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025, nor the year ended 31 March 2024