2024-03-31-accounts

SCOTTS PROJECT TRUST

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE)

Contents

Legal and administrative		1
information
Report of the Trustees		2 - 18
Auditors’ Report		19-22
Statement of financial activities		23
Balance Sheet		24
Statement of cash flows		25
Notes to the financial statements		26-36

SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2024

Life President	Jill Scott
Trustees	Tom Hoppe, Chairman Nick Ward Susan Bourne Derek McMenamin Andrew Blevins Peter Bibb Auxilia Muganiwah Martin Miles Richard Tapsfield Mick Pavey Liam Slattery Keith Ritchie (appointed 12/5/23)
Company Registered Number	03143819
Charity Registered Number	1051947
Registered Office	Scotts Office Delarue Close Tonbridge TN11 9NN
Company Secretary	Nick Ward
Website/email address	[e-mail]
Independent auditors	Lindeyer Francis Ferguson Limited North House 198 High Street Tonbridge TN9 1BE
Bankers	Handelsbanken First Floor, 50-52 London Road Bligh's Meadow Sevenoaks TN13 1AS
Solicitors	Thomson Snell & Passmore LLP 3 Lonsdale Gardens Tunbridge Wells TN1 1NX
Senior Management Team	Mark Allen: Chief Executive Officer Graham Funnell: Registered Manager Clare Whymark: Manager, Day Service Skills and Activities Graham Reid: Manager, Finance and Operations (until 13/7/23) Elizabeth Paler: Finance and General Manager (from 20/7/23)

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report

The Trustees (who are also directors of the charity for the purposes of the Companies Act 2006) present their annual Report together with the audited financial statements of Scotts Project Trust (8the Trust9) for the year ended 31 March 2024. The Trustees confirm that the annual Report and financial statements of the Trust comply with the current statutory requirements, the requirements of the Trust's governing document and 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)" (1 January 2019) (Charities SORP (FRS 102)). The legal and administrative information on page 1 of this document forms part of this Report.

Objectives and Activities

Our vision is that people with a learning disability should gain the confidence and independence to lead fulfilled, happy lives.

The Charity9s Objects are the relief of those in need by reason of a learning disability specifically restricted to the following:

(1)

To establish and operate a home or homes to provide either temporary or permanent residence or residences in England for persons with a learning disability;

To establish and operate shared or individual, permanent or temporary, independent living accommodation in England for persons with a learning disability;

• To establish and operate a domiciliary care and support service in England for persons with a learning disability in their own homes or in accommodation provided by others;

• To establish and operate a respite care and support service and support in England for persons with a learning disability who are generally cared for and supported by their family or other carers;

• To establish and operate day services in England for persons with a learning disability including without limitation services promoting and supporting their wellbeing, goals and aspirations, recreation or other leisure time occupation, life and work skills, education, independence, social interactions and general personal development; and to make provision for the maintenance, care and support of such persons and their medical and nursing needs (whether with or without associated or ancillary services to their families, dependents and carers) and for their travel to and from the charity9s premises or elsewhere for social, recreational or leisure purposes.

(2)

• To provide training, advice, support, co-operation and other assistance in England in any way connected with or calculated to benefit persons with a learning disability.

The needs of adults with a learning disability drive everything we do.

Our mission is to provide an excellent, supportive service and a nurturing environment so the people who use our service can get the most from life.

Our values reflect our vision and mission, shaping every aspect of our work:

• Care: people who live in one of our houses or use day services at Scotts should enjoy homelike surroundings, be supported in a way that meets their individual needs and develop mutually enjoyable relationships.

• Support: each person should be valued as an individual and can expect their mental, physical and emotional needs to be understood and supported in a way that recognises the person rather than their physical or intellectual limitations.

• Develop: we support people with a learning disability to choose how to live their own lives, as independently as they can, and to play a full part in the wider community.

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report

Services and Activities

We run three closely linked services:

St Peter’s Row

St Peter’s Row is home to fifteen adults. Although it is registered and managed as a single residential care home, it comprises a terrace of three houses which are distinct households, each with its own character and a daily routine planned by residents and staff. The houses have their own kitchens and sitting rooms and every resident has their own bedroom, which is private. The attractive shared patio and garden is used by everyone.

Residents are actively involved in sharing their needs and wishes, and the staff team tailor their support accordingly.

Many people choose to get involved in sessions at the Day Services, or activities provided by other organisations, and staff provide support for trips to events like concerts and pantomimes, and summer holidays. We encourage people to live as independently as they can, and residents may choose to move to our supported living service.

Their keyworker is so caring and aware of their needs and anticipates possible concerns. We are so thankful for such a wonderful establishment. Family Member

The Supported Independence Service is based in two adjacent detached houses, Oaks and Willows, near the main Scotts site. Four people share each house and there is also a studio flat. This service is a very effective step towards living independently, and staff support each person to meet the goals they set for themselves. For example, someone might want to do their own shopping and cooking, volunteer or go to college, or get involved in social activities. As at St Peter’s Row, each tenant has their own bedroom, and each household shares a kitchen, a sitting room, and a garden. Several tenants take part in classes and sessions at the Day Services. Oaks and Willows are a short bus journey away from the centre of Tonbridge, so tenants can easily get to the local leisure centre, for example, or meet friends in town.

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report

Day Services

Our on-site Day Service is a hub for learning and socialising. Around 85 people attend the centre every week, enjoying a range of sessions that might be focused on fun or friendship, or supporting them to learn how to do everything from managing their laundry to safely accessing the internet; skills which help them to live as independently as possible. The sessions run each weekday with gardening, dance and drama and journalism among the most popular. We aim to provide an excellent, personalised service. The focus is on gaining confidence as well as essential life skills, and our lively drama and dance classes are a distinctive part of what makes Scotts so special.

People with a learning disability can easily become socially isolated, so activities like sports, games and singing at lunchtime offer an important chance to enjoy existing friendships and form new ones. Our Coffee Shop is open to the public on Wednesday morning, helping students gain valuable work experience in a safe environment.

Thank you for my life at Scotts, it’s the best one I ever wanted. Day Service Student

Over 82% of our students feel they are more independent.

Our Service Users’ opinions matter. We have introduced a “you said, we did” initiative

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report

Providing Public Benefit

The Trust’s services are open to adults with a learning disability, and we cater for people with a wide range of needs. The Trust’s founder, Jill Scott, developed the services to have a Christian ethos, which they retain; however, we are an inclusive charity and we provide our services irrespective of race, gender, sexual orientation, religion or belief.

The Trustees decide on objectives and activities that benefit people who live in the Trust’s houses and attend its Day Services, in accordance with the Charity Commission’s guidance on public benefit. The Delarue Hall and the Barn are offered for hire to the local community and are popular venues for clubs and societies as well as one off events. The Changing Places facility is available to the public during opening hours, and the whole of the Barn and Hall are fully accessible to all Service Users.

Staff

The staff at Scotts are key to the homely and caring ethos of the Trust and the work of many of them has been outstanding. Their flexibility, dedication, care and hard work have kept our Service Users safe, fulfilled and happy. As always, the Trustees would like to thank all the staff for their dedication and the difference they make to everyone who uses the Trust’s services. Our high-quality service is made possible by their hard-work and commitment. The senior management have worked hard to increase efficiency in support operations that, in turn, has allowed the Trust to maximise pay increases, add ancillary benefits such as Benenden healthcare and provide opportunities to develop skills externally that may benefit service users. The Trust regularly reviews the training and development needs of staff beyond statutory and regulatory requirements.

Volunteers

Scotts is fortunate to benefit from the support of our volunteers, and the Trustees are grateful for the time and energy they offer. In the Day Services, volunteers support clubs and activities and support sessions and special events. In addition, pupils from Tonbridge Grammar School and Tonbridge School continue to provide invaluable help to our students as part of their community outreach programmes.

You really have some amazing staff at the day services who go above and beyond, Student is very lucky have found Scotts. Parent of Day Service Student

Community Engagement and Fundraising

Funding from local authority fees fails to cover the cost of our service provision, and so, to care for our people in the way in which we believe to be right, and to maintain and improve our facilities, we need to raise funds continually. Fundraising provides our residents and those attending the Day Service with an environment in which they can enjoy life, facilities that offer the privacy and dignity they deserve, and the opportunity to look forward to a brighter future.

Keeping our buildings, grounds and essential equipment in good condition is a costly business. Our budget for this is approximately £50,000 every year, for which funds are raised largely in our local community.

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report

Review of the Year

Strategic Plan

The Strategic Plan for the period 2020 to 2025 was agreed by the Trustees in the autumn of 2019, and the objectives set out therein remained our objectives throughout the period. There were no material changes to the Strategic Plan in 2023/24.

Improving our Facilities

Residential care (St Peter’s Row)

A working party reviewed possible improvements to St Peter's Row to improve accessibility for users to all parts of the houses and recommended that two bathrooms be upgraded to fully accessible wetrooms. The first of these was completed in the summer of 2023, and has made a huge difference to the lives of some of our Service Users.

Meanwhile, the continued updating of the décor and furnishings has taken place, including the replacement of carpets, painting, and the purchase of some new furniture.

Day Services

Transforming the Barn Garden

A project to extend and enhance our Barn Garden facilities to provide a greater outdoor session space for people with learning disabilities gained great momentum in 23/24. The project has an estimated completion date of July 2024 within the budget of £40,000. The improvements will enable our Service Users to gain new skills, participate in outdoor activities and enjoy social interaction.

The improvements will provide a more cohesive session space with much improved access for wheelchairs, a refurbished building in which sessions can take place, a new storage and potting shed, and planters and a greenhouse that allows wheelchair users to access them. It will improve drainage and increase the capacity of our covered areas to enable the facilities to be used in a wider range of weather conditions. It will also provide a lovely space for quiet times and lunches which are all important for the well-being and enjoyment of our Service Users.

Supported Independence Service (Oaks and Willows)

We have continued to improve the general decoration of the houses, guided by the service user tenants and our internal reviews. Led by the tenants, supported by their key workers, further improvements this year included new curtains and blinds, external decoration and the replacement of soffits and facias. Paths were repaired, and the flooring in the flat was improved together with some kitchen changes too.

Scotts’ venue hire for the community and raising funds for Scotts

The Hall and Barn are available for private hire, and a number of regular hirers as well as one-off hires have booked our spaces. The one-off hires mostly consist of children’s birthday parties and low-key evening functions, and the regular hirers include a drama class for children, martial arts and a fitness class.

About £8,000 was raised through such hiring in 2022/23, and whilst we had hoped that Scotts would be able to generate around £10,000 of income to support our charitable activities in 2023/24, Trustees are delighted to note that around £12,000 was actually raised.

A huge part of the success was just how perfect this venue was - from the amount of space, facilities (indoor & outdoor), access and parking, there was nothing more I could’ve wished for from a venue for an event like this! So I cannot thank you enough for allowing us to use the space.

Local Hall Hirer

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE)

Trustees Report

Fundraising and Engagement with the Community

In 2023-2024, Trustees were pleased to see a return to a full year of fundraising following the Covid-19 outbreak, utilising three main streams: Community Fundraising, Trusts and Foundations and regular/individual donations.

Community Fundraising

Scotts’ profile within the local community has increased, this was evident through the support received from a range of organisations including local businesses and community-led groups throughout the year.

Charitable Trusts and Organisations

This year we have gratefully received grants and donations from the Co-op Community Fund, The Card Factory Community Foundation, and The Lawson Trust. Edward Gosling have pledged a grant that shall be received in July 2024. The majority of these funds were kindly donated to support the refurbishment of the Barn Garden. Support from charitable trusts and organisations are extremely valuable to us, as they enable Scotts to undertake essential works and improvements to the facilities and service that enhances the support we offer our Service Users.

Regular and One- off Donations

Donations have been received by individuals who regularly donate to us on a monthly or yearly basis. Many of these donors are friends and family of Scotts’ Service Users. The majority of donations that come through this way are unrestricted and therefore can contribute to our core costs, this is becoming increasingly important due to the rise in the cost of living, recruitment and staff costs.

Scotts Charity Golf Day: Knole Park Golf Club - 27 September 2023

Scotts were delighted to organise a charity golf day, hosted by Knole Park Golf Day. This lovely day was a great success and raised vital funds for the charity whilst bringing the local community together.

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report

Summer Fete

Scotts held our summer fete, the first time since the pandemic, in August. Organised by staff and volunteers, the fete was enjoyed by everyone who attended. The weather was kind to us, and it was fantastic to see so many staff, volunteers, Service Users and families there and enjoying the gardens at St Peter’s Row.

Support from Local Organisations

Scotts were so grateful to receive numerous visits from local organisations such as the Kent Advanced Motorcycle Group and Handelsbanken. The visits from community organisations are so valuable to the charity. The biggest benefit to our Service Users, is the opportunity to see different groups from the community and interacting with them.

Handelsbanken redecorated the Day Services Hall Foyer

We are so thankful to Handelsbanken. They did a superb job redecorating. In addition to this, the support they offer to our fundraising events too has been incredibly valuable.

Community Engagement Manager, Scotts Project Trust

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report

Dragon Boat Race 2023

On 3rd September, Scotts9 team of enthusiastic paddlers competed against twenty-one local teams at the annual Dragon Boat Race on the River Medway at Tonbridge.

It was a fabulous day out, and the event allowed Scotts to network within the local community whilst having a lot of fun and providing a fundraising opportunity.

Local School Engagement

Scotts9 Day Service were delighted to have worked with Tonbridge School and Tonbridge Grammar School for another year.

The Day Service students have continued to enjoy the sports and 8sing and sign9 sessions led by the wonderful students.

Our Day Service Students were delighted to attend Tonbridge School Fun Day on June 28th. The boys hosted our students as part of their annual 'Giving Day'. Many activities were enjoyed by all, including t-shirt and tile painting, beat the goalie, croquet and a large game of rounders.

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report

Kent Advanced Motorbike Group visits to Scotts

The generosity of the group has blown us away, the biggest benefit for our residents is seeing the bikers and meeting the riders. Residential Care & Supported Independence Manager, Scotts Project Trust.

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New sessions in the Day Service

We have been able to accept more students for our sessions and introduced a new session, enhancing the choice available to attendees and increasing capacity.

IT

We have completed the migration to Microsoft 365 and the Cloud. We have worked on introducing app based technology to assist staff in carrying out some of the key record keeping functions and introduced a Maintenance app that allows staff to log matters and receive feedback on progress. A visitor tracking app was rolled out too.

Environmental Assessment

A 2021/22 survey of the current state of the buildings’ energy efficiency and insulation showed that the basic, widely recommended measures were already in place. Last year, consideration was given to the addition of further measures, such as the installation of solar panels, and quotes obtained but were deemed to be uneconomic. The Finance and General Purposes committee will continue to review the cost/benefit analysis for these and other measures in the future.

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report

Plans for Future Financial Periods

Strategic plan

An update of the Strategic Plan for the period 2025 to 2030 plan is underway and will be completed by the Trustees in the autumn of 2025. Work is already being undertaken to examine in greater detail how Scotts could expand its provision for supported living in future years

Improving our facilities

Residential care (St Peter’s Row)

A project to update House 2 will be launched, within which we will upgrade another bathroom to become a fully accessible wetroom, the kitchen (originally installed when SPR was built) will be replaced and paving around the outside of SPR repaired and improved. The likely cost of this project will be around £47,000.

The accessible wetroom and improvements to the paving will maintain the safety for our residents; encourage further independence; provide comfort and most importantly ensure our facilities meet their needs.

The aim is to create a functioning kitchen space that provides a calm and relaxing environment for our residents, particularly those with autism and dementia.

Continued updating of the décor and furnishings will take place.

Day Services

We will replace the tables in the Art Room, improving flexibility and accessibility as well as updating the very old 8picnic9 style tables currently in service. Repairs to the floor of the Hall may be needed, as it begins to show its age and we build towards a full refurbishment project which is most likely to be in 2025-2027.

Supported Independence Service (Oaks and Willows)

An improvement project will be launched to install an easy access bath in the Willows and replace the originally installed boiler and water tank. The likely cost of this project will be around £13,000.

The needs of our tenants, in our independent supported living houses, are changing. Our tenants are reaching old age and are becoming less mobile, therefore, there is a need to install a 9walk-in bath9. The installation of the new easy access bath will ensure our tenants needs are met which will provide the opportunity for our tenants to stay in their home in which they are happy.

Scotts’ venue hire for the community and raising funds for Scotts

As noted earlier, Scotts now has a steady stream of regular hall hirers throughout each month. The focus will now be on nurturing those relationships to create positive PR and to secure the bookings on a monthly basis.

IT

Having completed the migration to Microsoft 365 and the Cloud, further improvements both to the infrastructure and to hardware are planned with a major upgrade Project to replace old equipment that will no longer be supported by Microsoft after October 2025. The likely cost of this will be around £30,000.

Administration staff and management will have confidence in the updated IT systems, knowing the IT equipment is safe and secure. Session Leaders will have access to up to date equipment which will support newer programmes that can be used within their sessions with our Service Users. Network speeds will improve and be consistent, which will enable smooth running of operations.

Further strategic work will be done on IT improvements to record keeping, accounting and the integration of fundraising and CRM platforms to drive improved efficiency and accuracy.

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report

Scotts will be devoting time this year to refresh and update the website. Changes will include a button that will allow users to set up recurring donations and a platform for individual fundraisers to promote and manage campaigns.

The objectives of the website are to create an online space to share news, information and events and to celebrate the achievements of the fundraisers, volunteers, Service Users and support received from the local community.

Tonbridge School 8Giving Day9 2024

Scotts have been invited to take part in Tonbridge Schools’ Giving Day for the third year. This event has previously been enjoyed by staff, Service Users and their families as well as strengthens our partnership with Tonbridge School. It provides an important opportunity for our Service Users to try new things, engage with the wider community and for families to socialise.

Open Days 2024

Throughout the year, Scotts will open its doors to the families and friends of our students. The guests will be treated to refreshments served and made by our students in the Barn, followed by a tour of the Day Centre with a drama performance to finish. The aim of these events is to allow the students to feel a sense of achievement, showcasing their work to their loved ones, whilst providing an important opportunity for families to visit the site and meet the staff.

Summer Fete August 2024

On 17th August, Scotts’ Annual Summer Fete will take place. Last year’s fete was a huge success as it brought the local community together. Many of Scotts’ staff and Service Users volunteered on the stalls whilst many came to enjoy what was on offer. Activities included a performance from a brass band, a visit from the local motorcycle group, art displays, bric-a-brac and various games.

Quiz Night

An Italian themed quiz night is to take place on Friday 4th October at Scotts Project Trust. The event will take place in the hall onsite and will be the first event of its kind since the pandemic. Scotts plan to run events similar to this throughout the year to raise vital funds for the charity as well as raise awareness of the work of Scotts within the local community.

Continue to Build Partnerships within the Community

Scotts will continue to focus on building links and working partnerships with groups in the local community as well as nurturing the existing relationships.

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report

Structure, Governance and Management

Constitution

The Trust was incorporated in January 1996 as a company limited by guarantee. The Trust changed its name from Scotts Project Limited to Scotts Project Trust as from April 2001. The principal office of the Trust is Scotts Office, Delarue Close, Tonbridge, Kent TN11 9NN. The Trustees are also directors of the Trust for the purposes of company law.

The governing document of the Trust is the Articles of Association. In accordance with good practice, a review of the Trust’s governance took place in the second half of 2023, with a few relatively small changes made to the Code of Governance. It was finalised at the Trustee Meeting on 5 April 2024

The charity’s Objects are noted on page 2.

The Trustees

This year saw no Trustees step down from the Trustee Board, and one new Trustee (Keith Ritchie) join. Induction and training of new Trustees is undertaken in discussions with existing Trustees and managers, and by attending Trustee and committee meetings. The Trustees, all of whom are unpaid volunteers, are elected for a period of three years. Under the Articles one third of the Trustees will retire each year at the AGM.

Organisational structure and decision making

Trustee meetings are held every two months or more often if required, at which decisions are taken regarding matters of policy and major capital expenditure, as well as reviewing financial and management accounts and budget plans, and the minutes of committee meetings.

The Chief Executive and Senior Management meet regularly to oversee the day-to-day running of the Trust, including the management of the residential care home, supported independence service and Day Services. Compliance with the requirements of the Care Quality Commission (CQC) and relevant local authorities is regularly reviewed.

Committees oversee key functions. At least one Trustee and one Senior Manager sit on each committee. Where possible and appropriate, our residents and students are also represented.

The Finance and General Purposes Committee (<F&GP=) meets regularly and is responsible for overseeing the financial management and administration of all the Trust’s activities. F&GP takes responsibility for the maintenance and management of the Trust’s property and assets, budgeting, performance and risk Reporting. F&GP is also responsible for remuneration policy and sets the pay and remuneration of key management personnel.

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report

The Health and Safety Committee meets at least four times a year to co-ordinate the Trust’s health and safety policies, procedures and practices in compliance with current legislation. Accidents and incidents (if any) are reviewed together with any required actions. The Trust’s external health and safety advisers provide recommendations and Reports to the committee periodically.

The Care and Safeguarding Committee provides oversight of the Trust’s care standards, practices and safeguarding policies including their review and updating, and reviews and directs the Internal Audit function. It meets at least four times a year, and provides assurance to Trustees that safeguarding and care are of a high standard.

Quality assurance

The Trustees strive to ensure that a high standard of service is achieved and maintained in all areas of the Trust’s work. The Trustees ensure that the Trust satisfies all current legislative and regulatory requirements, including the specific requirements of the CQC. Each service has a designated Trustee who has oversight responsibility for that service and provides mentoring to the senior manager.

Our experienced Internal Auditor undertakes independent audits of the Trust’s standards of care and compliance with regulatory requirements; in addition, they provide support for managers who wish to discuss aspects of their service provision. The audits include talking to the people who use our services and checking records; there is an opportunity to meet staff and the registered manager. The Internal Auditor Reports to the CEO, but also has direct access to the Chair of Trustees, attends Trustee meetings annually to discuss findings and recommendations, and sits on the Care and Safeguarding committee.

An external HR consultant is engaged to provide advice. From time to time, an external safeguarding expert has been consulted to review policies.

92% OF STUDENTS FEEL THE SESSIONS THEY ATTEND SUPPORT THEIR CARE PLAN AND PERSONAL INTERESTS.

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE)

Trustees Report

Governance of Fundraising

With regard to fundraising standards, Scotts Project Trust is registered with the Fundraising Regulator, and acts in accordance with the Fundraising Regulator9s Code of Practice, which sets out the standards with which a charity should comply. The Code can be found online at:

https://www.fundraisingregulator.org.uk/code-of-fundraisingpractice/code-of-fundraising-practice/

Specifically:

• no external fundraisers were engaged by the charity in the year

• there were no failures by the charity, or by any person acting on its behalf, to comply with the fundraising standards to which the charity was committed

• the charity monitored the fundraising activities of all persons acting on its behalf by:

o agreeing a schedule of activity

o explicitly excluding street collections (including 8chugging9), houseto-house calls, cold calling and mass mailing (8junk mail9) as methods of fundraising

o frequent meetings between the Fundraising Manager and the Chief Executive to review activities; and

o ensuring that all official applications to potential donors were reviewed and authorised either by the Fundraising Manager or the Chief Executive

This also ensured that vulnerable people and other members of the public were protected from behaviour which:

o is an unreasonable intrusion on a person9s privacy; and/or o is unreasonably persistent; and/or

o places undue pressure on a person to give money or other property.

No complaints were received by the charity, or by a person acting on its behalf for the purposes of fundraising, about fundraising activity.

In addition to the above, a designated Trustee has oversight responsibility for Scotts9 fundraising activities and reports his reviews to F&GP and the Trustee Board.

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE) Trustees Report

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SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE)

Independent Auditors’ Report to the Members of Scotts Project Trust

Opinion

We have audited the financial statements of Scotts Project Trust (the 8charitable company9) for the year ended 31 March 2024 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

• give a true and fair view of the state of the charitable company9s affairs as at 31 March 2024 and of its incoming resources and application of resources for the year then ended;

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

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

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor9s 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 FRC9s 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 trustees9 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 other information comprises the information included in the annual report, other than the financial statements and our auditor9s report thereon. The trustees are responsible for the other information.

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.

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Independent Auditors’ Report to the Members of Scotts Project Trust

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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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 trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and

the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

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

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

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

• certain disclosures of trustees’ remuneration specified by law are not made; or

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

• the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement on page 18, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

20

SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE)

Independent Auditors’ Report to the Members of Scotts Project Trust

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.

Auditor’s 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 an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

We obtained an understanding of the legal and regulatory framework applicable to the preparation of the financial statements of the charity, and the procedures that management adopt to ensure compliance. We have considered the extent to which non-compliance might have a material effect on the financial statements, and in particular we identified: the Companies Act 2006, FRS 102, and the Charities SORP.

We have also identified other laws and regulations that do not have a direct effect on the amounts or disclosures within the financial statements, but for which compliance is fundamental to the charity’s operations and to avoid material penalties, including General Data Protection Regulation (GDPR), Care Quality Commission regulations, employment law, and health and safety.

Having reviewed the laws and regulations applicable to the charity, we designed and performed audit procedures to obtain sufficient appropriate audit evidence. Specifically, we:

• Selected a team with sector experience to perform the audit;

• Obtained an understanding of the charity’s procedures for ensuring compliance with laws and regulations;

• Obtained and reviewed internal policy and procedure documents;

• Made enquiries of management and the trustees regarding whether they were aware of any actual or suspected incidences of non-compliance with laws and regulations; Obtained and reviewed meeting minutes;

• Reviewed legal expenses accounts for indications of any possible non-compliance; and Reviewed the completeness and accuracy of any disclosures made in the financial statements.

We assessed the susceptibility of the charity’s financial statements to material misstatement, including considering how fraud might occur. This was performed by:

• Making an assessment of the charity’s control environment, systems and controls including identifying any weaknesses and considering the risk of management override of controls;

21

SCOTTS PROJECT TRUST (A COMPANY LIMITED BY GUARANTEE)

Independent Auditors’ Report to the Members of Scotts Project Trust

Assessing the susceptibility of the charity’s financial statements to material misstatement, including considering how fraud could occur;

Considering whether there are any incentives or opportunities for management to manipulate financial results;

Obtaining and evaluating the trustees’ assessment of the risk of fraud, and enquiring as to whether they are aware of any actual or suspected incidences of fraud;

• Reviewing the accounting policies and accounting estimates for signs of management bias; and

• Identifying key risks relating to irregularities including revenue recognition including fraud, management override of controls, debtor overstatement, misstated restricted funds, and capital expenses not being capitalised.

We then designed audit procedures in response to the risks identified, including performing substantive testing on all material income streams, tracing post year receipts to confirm debtor recovery, reviewing journal entries for signs of management bias or override of controls, reviewing a sample of restricted income/expenditure to ensure the restrictions were correct, and reviewing property expense codes for uncapitalised capital expenses.

The audit has been planned and performed in in accordance with auditing standards, however, because of the inherent limitations of audit procedures there remains a risk that we will not detect all irregularities, including those that may lead to material misstatements in the financial statements. There are inherent difficulties in detecting irregularities, and irregularities that result from fraud may be more difficult to detect than irregularities that result from error, for example due to concealment, override of controls, collusion or misrepresentations. In addition, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less audit procedures are able to identify it.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s 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.

Jonathan Healey BA FCA (Senior statutory auditor) Date: for and on behalf of Lindeyer Francis Ferguson Limited

Chartered Accountants

Statutory Auditors North House 198 High Street Tonbridge, Kent, TN9 1BE

22

SCOTTS PROJECT TRUST (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (incorporating income and expenditure account) FOR THE YEAR ENDED 31 MARCH 2024 Restricted Unrestncted fvnds fvnds 2024 2024 Total funds 2024 Total funds 2023 Notes Income from.. Donations, grants and legacies Charitable activilies Other trading activities Events Delarue Hall hire Investments 26,168 38,629 2,048,277 64.797 2,048,277 25,660 1,884,075 14,149 12,871 91.337 14,149 12,871 91,337 92 9,834 25,026 Total 26,168 2.205,263 2,231,431 1,944,687 Expendlture on: Raising funds and events Charitable activilies 16,568 2.070.356 16,568 2,093,567 9,885 1,862,438 4.5,6 23.211 Total 23.211 2,086,924 2,110,135 1,872,323 Net Income 2,957 118,339 121,296 72,364 Transfers between funds 13 (58,373) 58,373 Net movement In funds { 55,416) 176,712 121,296 72,364 Reconciliation ol funds: Total funds brought forward 78,646 4,647,612 4,726,258 4,653,894 Total lunds carrled forward 13 23,230 4,824,324 4,847,554 4,726,258 23

scorrs PROJECT TRUST (A company limited by guarantee) BALANCE SHEET ASAT31 MARCH2024 2024 2023 Flxed assets Tangible assets 2.459.077 2,484201 Current assels Debtors Short term cash deposits Cash at bank and in hand 10 11 11 179,022 137,355 1.726,990 526,222 2,382,141 2,561,163 2,39).567 Llabllllle8 Creditors.. amounts falling due within one year 12 { 172,686) { 148,5101 Net ¢urrenl assets 2,388.477 2.242.057 Net assets 4,847,554 4,726258 The lundg ot the ¢hailty Aestricted funds Unrestricted funds 13 13 ¥3,230 4,824,324 78.646 4,647,612 4,847,554 4,n6258 Approved by the board of IrLtstees on 28 June 2024 and signed on its behalf by: T Hoppe Chalrman Company regI￿rntIon number: 03143819 24

SCOThS PROJECT TRUST (A company limited by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash tlows from operatlng actlvltles". Net cash provided by opefating activities 124,967 84,929 Cash flows from Inve$tlng activilles: Purchase of property, plant and equipment Sales proceeds from disposal of property, plant and equipment Investment income 194,375) 7,000 91,337 {25,115> 45 25,026 Net cash used in investing adivities 3,962 144) Change In cash and cash equivalents lor the year 128,929 84,885 Cash arKI cash equivalents at the beginning of the year 2,253.212 2,168,327 Cash and cash equlvalents al the end of the year 2,382,141 2,253,212 Cash and cash equlvalentg ¢omprlse: Short term deposits Cash at bank and in hand 11 11 1,726,990 526,222 2.382.141 2,382,141 2,253,212 NOTE TO THE STATEMENT OF CASH FLOWS A Reconclliatlon of nel Income lo net cash flow from operatlng actlvitie$ Net income for the year As per statement ol linancialactivities 121,296 72,364 Adjuslments for: Depreciation charges Investment income Increase in debtors Increase / Idecreasel in creditors Profit on disposal of fixed assets 119,499 191,337 141,667) 24,176 (7,000) 108,809 { 25,026} { 66,435} 14,738} 145} Nel cash provlded by operallng actfvftles 124,967 84,929 25

SCOThS PROJECT TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accouniing pollcles The principal accounting policies adopted, judgements and key sources of esiimation uncertainty in the preparation of the financial statements ale as follows: 1.1 8ag1s of preparatlon The linancial statements have been prepared in accordance with "AccountiThJ and Reporting by Charities- Statement of Recornmended Practice aF¥)licable to charities preparing their accounts in accordance with the FInar￿la1 Reporting sta￿lard applicable in the UK and Republic ot Ireland {FRS 102>" (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. otts Project Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical ￿$t or transaction value unless otherwise stated in the relevant accounting policy note{s}. There are no material uncertainties about the charity's ability to continue, and so the going concem basis of accounting has been adopted. The finarKial statements are presented in Pounds Sterling, and are rounded to the nearest pound. 1.2 Company Status otts Project Trust is a charitable company limited by guarantee incorporated in England and Wales. The address of the registered office is Scotts Oflice. Delarue Close, Tonbridge. Kent TN119NN. The members of the company are the trustees named on page 1. The Trust is controlled equally by the trustees. In the event of the Trust being wound up, the liability in respect of the guarantee is limited to £1 per member of the Trust. 1.3 Income Income frorn donations and grants (including govemrnent grants) is recognised when the charity is entitled to the funds, the re￿Ipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing, unless the grant contains terms and condilions outside of the charity's control which must IE met before the charity is entitled to the funds. In-kind support is recognised when the charity is entitled to the donated goods, the amount can be measured reliably. and the receipt is probable. Donated goods are measured at market value. 26

SCOThS PROJECT TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Ac¢ouniing pollcles (continued) Income from charitable activities is recognised to the extent that the charity has provided the contracted services. Income received in advance of the provision of serrfices is deferred on a time basis until such time as the services have been performed. Income from trading activities is recognised once the event or hire period has been completed. Income received in advan￿ of the provision of services is deferred on a time basis until such time as th8 services have been performed. Income tax recoverable in relation to (*)nations received under Gift Aid is recognised at the time of the donation. Interest ir￿rne is recognised when receivable. 1.4 Expendlture Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be measured or estimated reliably. Expenditure is stated gross of irrecoverable VAT and has been classified under headings that aggregat8 all costs related to the category. Staff costs have been allocated to expenditure headings on the basis of an estimate of the amount of time spent by siaff members in each area. The charity currently has three activities: the residential horne St. Peter's Row, Supported rKlependent Living houses - Oaks and Willows, arKI Day Services. Direct costs are all￿ated against these activities and support costs have been apportioned across the activities based on the proportional use of the cost by each activily. Expenditure on raising funds ir£ludes those costs incurred in seeking donations and does not include the costs of disseminating information in support of the charitable activities. &Jpport costs are those costs incurred directly in support of expenditure on the objects of the charity and include governance costs in connection wilh administration of the cornpany and compliance with constitutional and statutory requirements. 27

SCOThS PROJECT TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accouniing pollcles (continued) 1.5 Tanglble flxed assets and depreclallon Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated realisable value of each asset over its expected useful life, as follows: Freehold property La Moior vehicles Fixtures & f ittings Computer equiprnent 2% on cost nol depreciated 20% on cost 15% on cost 33.33% on cost 1.6 Debtors Fees receivable are re￿nised at the settlement arnount c￿0. Prepayrnents are recognised at the invoiced cost prepaid. 1.7 Cash and cash equlvalents Cash and cash equivalents includes cash in hand. deposits held at call with banks and other short-term cash deposits included in current assets. 1.8 Credltors Creditors are recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. Creditors are recognised at their settlement value. 1.9 Flnanclal Instruments The charity only has finar￿la1 instrumenls of a kirKI that qualify as basic financial instruments. Basic financial instruments are initially rewjnised at transaction value and subsequently measured ai their settlement value. 28

SCOThS PROJECTTRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles (Contlnued) 1.10 Fund accountlng General funds are unreslricted lunds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Trust and which have not been designated for other purposes. Designated furKls are unrestricted funds desi9nated by the trustees for particular purposes. Restricted funds are funds which are to be used in accordatxe with specific restrictions imposed by donors or which have been raised by the Trust for particular purposes. The aim and use ol the restricted funds is set out in the notes to the linancial statements. 1.11 Penslons The Trust operates a defined contribution pension scheme and th8 pensIC￿ charge represents the amounts payable by the Trust to the fund in respect ol the year. 1.12 Taxatlon The charity is exempt from Corporation Tax on its charitable activities. Income Irom donationsg grants and legacles 2024 2023 Donations and grants 64,797 25,660 64,797 25,660 Donation irKome in the year indudes restricted income of £26,168 (2023: £7,942). 29

SCOThS PROJECT TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Income from charltable acllvltles 2024 2023 Residential home fees Allocated to Day Services 1,291,319 { 21,3041 1,270,015 1,200,913 (19,333) 1,181,580 Supported living fees and rental income Day Services fees 318,801 459,461 307,909 394,586 2,048,277 1,884,075 Expendlture Expendlture on r8l$lng funds 2024 2023 For donations and events Administrative cost of fundraising Events Wages and salaries (Note n National insurance (Note 7) Pension cost (Note 7) 1,056 7,289 7,371 544 308 1,464 7,918 266 237 16,568 9,885 Expenditure for restricted funds in the current period was £Nil {2023: £Nill. Expendlture on charftable actlvitles Direct SUp￿rt Total 2024 Total 2023 2024 2024 Residential home Supported livirKJ Day Services 1.080.134 277.886 366,412 167.982 76,945 124,208 1.248,116 354,831 490,620 1,109,313 323,756 429,369 1,724,432 369,135 2,093,567 1,862,438 Note5 Note 6 Expenditure for restricted funds in the current period was £23.211 (2023: £28,524). 30

SCOThS PROJECT TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Dlreci co$is Total 2024 Total 2023 Wages and salaries (Note 7) National Insuran￿ (Note 7) Pension cost (Note 7) Food and household Establishment Other direct costs Profit on disposal of f ixed assets Oepreciation 1,152.058 88,363 23,133 35,765 192,750 119,864 (7,000) 119,499 1,067,350 73,005 21,246 34,249 155,993 67,245 {45) 108,809 1.724,432 1 ,527,852 Support costs Total 2024 Total 2023 Wages and salaries (Note 7) National insurance (Note 7) Pension cost (Note 7) Other support costs Legal and professional Governance costs: Auditors, remuneration for audit and other seNices 245,838 22,237 4,763 69.701 11.434 236,322 20,765 4,401 44,892 18,822 15,162 9,384 369,135 334,586 31

SCOThS PROJECT TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Staff costs 2024 2023 Wages and salaries Employer's National Insurance contributior Employer's pension contributions 1.405,267 111,144 28,204 1,311,590 94,036 25,884 1.S44,615 1,431,510 The average monthly number of lull-time equivalent employees during the year was as follows: 2024 No. 2023 No. Residential home Supported livirKJ Day Services Finance and administration Maintenance Governance Fundraising and marf(eting 23 47 44 The average monthly number ol employees based on headcount during the year was 79 (2023: 76). There were no employees with employment benefits (exduding employer pension contributions) ol more than £60,000 in the current nor preceding period. Key management personnel comprise the trustees and the senior management team listed on page 1 . The total remuneration, including employers, national insurance and pension contributions. of key management personnel was £198,123 (2023: £202,551). No remuneration was paid to the trustees. 32

SCOThS PROJECT TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Net Income 2024 2023 Net income is ststed after charging: Depreciation of tangible fixed assets Auditors, remuneration Auditors, remuneration - non-audit Pension costs 119,499 9,300 5,862 28.204 108,809 8,084 1,300 25,884 Tanglble Ilxed assets Freehold propety Motor Furniture vehKles fittings and equipment Total Cost or valuatlon At 1 April 2023 Additions Oisposals 3,192,015 3.480 79,395 44,000 (29,575) 702,545 46.895 { 12,205} 3,973,955 94,375 141,780) At 31 March 2024 3.195,495 93,820 737,235 4,026,550 Oepre¢latlon At 1 April 2023 Charge for the year Depreciation on disposal 847,907 51,794 72,640 12,754 (29.575) 569,207 54,951 { 12.205} 1,489,754 119,499 141,780) At 31 March 2024 899.701 55,819 611.953 1 ,567,473 Net book value At 31 March 2024 2,295,794 38,001 125.282 2,459,077 At 31 March 2023 2,344,108 6,755 133,338 2,484,201 Freehold property includes £600,000 in respect of land whith is not depreciated. 33

SCOThS PROJECTTRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 10 Debtors 2024 2023 Fees receivable Prepayments and accrued income 102,286 76.736 64,525 72,830 179,022 137.355 11 Cash al bank 2024 2023 Instant access accounts Notice accounts 2,382,141 526,222 1,726,990 2,382,141 2,253,212 12 Credltors: amounts lalllng due wlthln one year 2024 2023 Accounts payable Other taxation and slxial security Accruals and deferred income Other creditors 55,378 27,132 85,196 4,980 49,813 26,530 65,234 6,933 172,686 148,510 Accruals and deferred income includes deferred income of £44,621 (2023: £27,402) for fees due in the next financial year and where there is an implied lime constraint in the grant agreement and therefore income is recognised over the budgeted timescale. The movernent on deferred income is as follows: 2024 2023 Balance at 1 April 2023 Released to income Received in the year and deferred 27,402 { 27,4021 44.621 45,143 (45,143) 27,402 Balance at 31 March 2024 44,621 27,402 34

SCOThS PROJECT TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13 Statement of funds At l Apn'l 2023 I￿ornIng Resources resources expended Transfe￿ At 31 March in/out 2024 Unrestricted funds: Fixed asset designated funds 2,484,674 (119,499) 93.902 2,459,077 Designated project funds General funds 1,200,000 962,938 100,000 1,300,000 2.205.263 { 1,967.425) { 135.529) 1,065,247 4.647.612 2.205,263 (2.086.924) 26,168 (23,211) 58.373 4,824,324 Fleslricted funds Restricted welfare funds 59,942 18,704 { 58.373) 4,526 18,704 4.726,258 2,231,431 12,110,135) 4,847,554 The restricted funds carried forward at 31 March 2024 relate to grants and donations for capital or olher specified projects and the Welfare Fund of £18.70412023: £18,704), to be used on the general welfare of service users and staff. The transfer of £58,373 (2023.. £25,588) from restricted reserves to the fixed asset designated funds represents expenditure on capital projects out of donations received in prior years, which the donors have specified must be used for the Trust's capital expenditure pro3ramme. The transfer from general funds represents a transfer of £100,000 to designated project funds. The designated project funds are detailed in the Trustees. Report under 'Reserves'. The reS￿rCeS expended in the year relates to the depreciation charge. Prioryear At l Apn'l 2022 lrtoming resources Resou expended Transfers At 31 March in/out 2023 Unrestricted funds: Fixed asset designated projects and general funds Designated project funds General funds 2,567,895 (108,809) 25,588 2,484,674 1,050,000 911.183 150,000 1,936.745 { 1,734.990) { 150.000) 1.200,000 962,938 4,529,078 1.936,745 { 1,843,799) 25,588 4,647,612 Restricted lunds Restricted welfare funds 124,816 7,942 (28.224) { 300) { 44.592) 19,004 59,942 18,704 4,653,894 1,944.687 11,872,323} 4,726,258 35

SCOThS PROJECT TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14 Analys1$ of net asset$ behyeen lunds Restncted un￿StrICted Total funds Total lunds funds funds 2024 2024 2024 2023 Tangible fixed assets Current assets Creditors within one year 2,459,077 2,459.077 2,484,201 2,537,933 2,561,163 2,390,567 { 172.686) { 172,686) (148,510) 23,230 23,230 4,824.324 4.847,554 4,726,258 In the previous year restricted funds of £78,646 were included in current assets. Free reserves as noted in the trustees, report comprise unrestricted, undesignated current assets and creditors due within one year. 15 Pension commllments The Trust OP8rates a defined contributions pension scherne. The assets of the scheme are held separately from those of the Trust in an independently administered fund. The pension cost charge, representin9 contribulions payable by the Trust to the lund for 2024 was £28.204 (2023: £25,884}. 16 Related party transactlons There were no Trustees. remuneration or other benefits during the current or prior period. During the year there were £77 (2023: £73} of expenses incurred by the Charity for the trustees to fulfill their duties, namely D8S checks for trustees. There were no other related parties during the year. 36