Annual Report And Unaudited Financial Statements For The Year Ended 31 December 2025
n
Charity registration number 1098815 (England & Wales) Charity registration number SC041397 (Scotland) Company registration number 04754829 (England & Wales)
Trustees Freya J Liiv ~ Chair James H Bradshaw ~ Treasurer Pooja Chandarana Eve Payami Dr John Whitebrook Janet Taylor
Chief Executive Officer Josie Jakub
Charity Number (England and Wales) 1098815
Charity Number (Scotland) SC041397
Company Number 04754829
Registered Office 14-16 New Lawn Road Ilkeston Derbyshire DE7 5HE
Independent Examiner Mitchell Charlesworth (Audit) Limited 3rd Floor 44 Peter Street Manchester M2 5GP
Bankers Charity Aid Foundation Bank Limited 25 Kings Hill Avenue Kings Hill West Maling ME19 4JQ
Contents
Chair’s Statement ~ Page 4 Trustees’ Report ~ Pages 5 - 15 Independent examiner’s report ~ Pages 16 - 17 Statement of financial activities ~ Page 18
Balance Sheet ~ Page 19 Notes to the financial statement ~ Pages 20 - 34
A message from the Chair Freya Liiv
This financial year has been a critical moment for SoBS requiring decisive action to secure its future. Entering the year with a £317,358 deficit, the Board implemented significant changes. The most important was the appointment of a new CEO, Josie Jakub, who from the outset has provided strong, decisive leadership, focusing on stabilising finances to ensure longterm sustainability.
This work is laying the foundation for the charity's renewed resilience and operational stability. This will enable SoBS to continue delivering vital support to people impacted by suicide. We have been supporting those impacted by suicide for 35 years this year, the plans and changes we make today are to ensure we continue for 35 more.
These measures quickly delivered results, with four consecutive months of surpluses. Demonstrating the charity's capacity to respond effectively to challenge.
Alongside these changes, SoBS continued to deliver its full range of services across the UK. Comprising of; peer support groups, the National Support Line, email support, and online resources. Increasing demand for suicide bereavement support highlighted the ongoing need for specialist, peer-led services. The resilience, dedication, and commitment of staff, volunteers, and trustees ensured that no one seeking support was left without access to help.
One of the year's most significant achievements was SoBS's contribution to BS 30480:2025, the UK's first workplace suicide prevention and postvention standard. Our Vice Chair, Dr John Whitebrook, served on the committee and drafting panel shaping the standard. SoBS is the only postvention organisation named and endorsed, reflecting our 35-year legacy of national suicide bereavement support and the thousands of families helped.
This year the charity also strengthened its national advocacy, awareness-raising, and parliamentary engagement. We brought the voices of people impacted by suicide into policy discussions and public debate. Initiatives such as the Westminster open day hosted by MP Liz Twist, attendance at All-Party Parliamentary Group meetings, and campaigns including "Stop Saying the C Word" reinforced SoBS's position as a trusted and authoritative voice in suicide postvention.
The successes of 2025 would not have been possible without the extraordinary commitment of our volunteers, staff, trustees, and partners, whose dedication underpinned every aspect of the charity's work. Their resilience and expertise have ensured that SoBS remains a strong, responsive, and compassionate organisation, ready to meet increasing demand and continue providing vital support to people impacted by suicide.
A heartfelt thank you to everyone who has made this possible.
4
----- Start of picture text -----
Trustees’ Report
----- End of picture text -----
The trustees (who are also directors for the purpose of company law) present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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).
Governing document
The company was incorporated by Memorandum and Articles of Association dated 14 April 2003. The company is limited by guarantee and has no share capital.
Legal status
The company is registered as a charity under the Charities Act 2011 and its registered number with the Charity Commission is 1098815, the charity is also registered under the Charities and Trustee Investment (Scotland) Act 2005 and its registered number is SC041397.
Trustee induction and training
All trustees receive advice and information on their roles in the organisation and administration of the charity. The Charity Commission Guide for trustees is provided to each member.
Objectives and activities
Charitable Objectives
To meet the needs and break the isolation for adults (18 and over) who have been impacted by suicide loss, by offering a safe and confidential environment, in which adults can share their experiences and feelings, consequently giving and gaining support from each other. To promote greater awareness for professionals to help them recognise the specific support required for those impacted by suicide.
Public Benefit
The trustees have had regard to the guidance issued by the Charity Commission, which has meant that they should report on the charity's public benefit. The two underlying principles are:
i) There must be an identifiable benefit or benefits that arise from the aims, and
ii) Benefit must be for the public, or a section of the public.
5
----- Start of picture text -----
Trustees’ Report
----- End of picture text -----
Achievements and performance
Significant activities and achievements against objectives
The year began with financial challenges and early deficits, followed by a major overhaul of internal operational processes to improve efficiency. Namely a reduction in unnecessary spending, and prioritisation of resources for survivors. Strengthened financial management led to a period of surplus through March and Q2. Q3 deficits were driven by investment in professional fees associated with redundancy costs which increased expenditure. These expenses reflect strategic decisions to restructure the organisation for long-term sustainability.
National Support Line
Every call answered by a trained SoBS volunteer represents a life potentially saved. By providing immediate, empathetic peer support to people impacted by suicide, the Support Line is not just a listening service, it's a critical part of suicide prevention, helping to reduce isolation, distress, and the risk of further harm.
The SoBS Support Line remains one of the charity's most vital services, providing compassionate, peerled support to people affected by suicide loss across the UK. Powered entirely by volunteers who have themselves been impacted by suicide, the service offers callers the opportunity to speak with someone who truly understands the complexities of suicide bereavement.
In 2025, we were especially proud to maintain and strengthen this life-saving resource during a year of increasing demand. The Support Line significantly expanded its availability, operating for 3,620 hours throughout the year, equating to more than 830 additional hours compared with 2024; ensuring more opportunities for people impacted by suicide to access support when they need it most.
The nature of calls is also changing, with the service receiving increasing numbers of mental health crisis calls, including from individuals who are recently impacted or demonstrating acute distress following suicide loss. This reflects the growing need for specialist suicide bereavement support and highlights the critical role that trained peer supporters play in providing understanding, compassion and safe listening.
Strengthening the volunteer base remained a key priority during the year. The service received 70 new volunteer applications, bolstering strong interest in supporting this vital work. During 2025, 49 were fully processed, including several historic applications, with 30 successfully completing their training and becoming equipped to support callers.
In addition, 12 volunteers from local SoBS support groups progressed to complete Support Line training, further strengthening the organisation's pool of trained supporters and deepening the connection between group support and the national helpline service.
By the end of the year, 63 applications remained in the pipeline, reflecting continued interest in volunteering with the Support Line. Among existing volunteers, 6 were archived and 4 requested a sabbatical, bringing the number of volunteers on a formal break to 7.
SoBS closed 2025 with 90 trained Support Line volunteers, providing a strong foundation for the continued growth and resilience of the service. Refresher training is planned to support inactive volunteers returning to the rota, ensuring the charity can continue expanding this vital support for people impacted by suicide.
6
----- Start of picture text -----
Trustees’ Report
----- End of picture text -----
Support Groups Across the country, the charity delivered 93 face-to-face groups, 86 in England, 3 in Wales and 4 in Scotland, alongside 11 virtual groups.
In the South of England and Wales, 96 new volunteer applications were received, with 116 volunteers processed. By the end of 2025, 109 volunteers were actively supporting groups across the South of England, with 12 volunteers active in Wales.
The Central Region received 60 new applications, of which 58 were fully processed, including carryover applications from 2024. 30 volunteers completed training and were placed in groups, while 16 applications were rejected, 9 withdrew and 3 paused their applications. At year end, 50 applications remained in the pipeline, and 10 trained volunteers were awaiting placement in new groups. Among existing volunteers, 16 were archived and 6 requested a sabbatical, leaving 10 inactive volunteers. 5 volunteers from closed groups remained on hold, intending to continue their involvement. The Central Region closed the year with 123 active volunteers supporting 29 in-person and online groups, with 4 new groups currently in development.
In the North of England and Scotland, 68 applications were received, of which 25 volunteers completed training and were placed in groups. 18 applications were archived due to inactivity, while 18 remain outstanding, including 7 volunteers awaiting training. Many new groups were successfully launched such as Berwick- upon- Tweed and 7 additional groups are currently in the development pipeline.
Across the UK, volunteers remain the backbone of SoBS, ensuring continuity and accessibility for those seeking support. Despite some closures and temporary pauses, the charity maintains a strong, engaged volunteer network and continues to develop new groups to meet local need, ensuring that individuals affected by suicide have access to vital support wherever they are.
New Applicant Trends 2025
Total applications: 273 (up from 239 in 2024)
-
83.9% had not accessed SoBS services in the past 12 months
-
77% had lost a family member to suicide
-
Average age: 42 years (down from 46.6 in 2024)
Over 60s: 16.8% of new applicants
Groups remain more popular: 220 Group Applications vs 168 Support Line Applications
7
----- Start of picture text -----
Trustees’ Report
----- End of picture text -----
Email Support
For people who are not ready to speak on the phone or attend an in- person or virtual peer group, SoBS offers discreet, accessible email support, providing a safe space to receive suicide bereavement support online. In 2025, the service received 936 emails, slightly fewer than the 981 in 2024. However, several months, including January, February, March, November and December, saw higher activity than the previous year, reflecting increased demand at times when grief can be particularly acute, such as during anniversaries, the festive period, or other reminders of loss.
These patterns underline the critical importance of maintaining flexible and accessible support options for those who may not yet feel ready to speak by phone but still wish to connect with someone who understands. Looking ahead, the service will be further enhanced as we prepare to staff it with trained Deaf volunteers, expanding accessibility and ensuring that all people affected by suicide bereavement can access support in a way that works for them.
National Office
We believe strongly in the importance of education and developing the next generation of leaders within the third sector. In 2025, we were proud to strengthen our partnerships with leading universities across the United Kingdom. Students joined the charity through structured internship placements lasting between three and twelve months, gaining valuable insight into careers within the voluntary sector while developing leadership, research and operational skills.
Our interns made a meaningful contribution to the organisation, supporting research, operational delivery and strategic projects across the charity. Their energy, new perspectives and commitment helped progress a number of important initiatives, while providing them with practical experience of working within a national charity supporting people impacted by suicide.
Volunteer Training & Development
In 2025, SoBS continued to strengthen the skills and experience of its volunteer network through redesigned facilitator and Support Line training. Feedback was overwhelmingly positive, with 100% of participants rating the training as highly effective, reflecting the quality and relevance of the content.
8
----- Start of picture text -----
Trustees’ Report
----- End of picture text -----
Significant improvements to onboarding and volunteer management were introduced. A new volunteer onboarding process and a streamlined booking system for initial calls were implemented, alongside a clearer, step-by-step onboarding guide, ensuring that new volunteers receive consistent support from application to first shift. As a result, the average onboarding time was reduced from 158 to 93 days, enabling volunteers to begin supporting people in need more quickly.
Refresher training was delivered at SoBS Volunteer Assemblies, held regionally throughout the year. These assemblies were exceptionally well received, providing opportunities for skills refreshment, peer learning, discussion of best practice, networking, and socialising.
In 2025, SoBS also launched a buddy system at the Volunteer Assemblies, providing a structured mentoring framework for volunteers. This initiative offers another layer of local wellbeing and mental health support, helping to reduce burnout and compassion fatigue and ensuring volunteers feel supported while delivering critical services.
Additionally, the SpeakOUT LGBTQ+ group was launched, providing tailored support, training, and connection for LGBTQ+ volunteers. Together, these initiatives reflect SoBS's commitment to maintaining a highly trained, supported, and engaged volunteer base, capable of delivering safe, compassionate and effective support to people impacted by suicide across the UK.
Digital Reach & Online Community
The SoBS website continued to be an important way of supporting people impacted by suicide, providing clear information about services, resources and national awareness campaigns.
Throughout the year, the website was enhanced to improve accessibility and user experience. Updates included improved navigation, refreshed content and additional support resources. A new “leave the site” button was also introduced, allowing visitors to exit the site quickly if needed for privacy or safety which is an important safeguard for people accessing sensitive content online.
The website also played an important role in supporting the charity’s advocacy and awareness work, acting as a central hub for campaigns including “Stop Saying the C Word” and International Survivors of Suicide Loss Day.
The SoBS online community continued to grow significantly in 2025, supporting 10,270 registered users, an increase of 1,224 members compared with 2024. Engagement also rose, with 17,272 posts shared across the platform, reflecting the continued strength of peer support and connection among members.
Importantly, the community is seeing increasing engagement from people who have been recently impacted, highlighting the platform’s value as an accessible and immediate source of understanding, connection and support.
To further strengthen this offer, development began on a new online community forum platform, designed to improve accessibility, functionality and user engagement. The platform is scheduled to launch in 2026 as part of SoBS 35th anniversary, further strengthening the charity’s ability to provide safe and accessible digital support.
9
----- Start of picture text -----
Trustees’ Report
----- End of picture text -----
Alongside this work, SoBS expanded its online resources and learning opportunities. The charity promoted Caroline Roodhouse’s book Daddy Blackbird through the online shop and partnered with Grief Guides to provide free continuing professional development (CPD) training for staff and volunteers. This training is also available to the wider community through the SoBS online shop, helping to increase knowledge and understanding of suicide bereavement support.
Engagement figures:
Total page views: 60% were new visitors
- Average engagement time 1m 26s
Weekly active users increased by 79%
Daily Active Users increased 80% year on year
Awareness and Advocacy
Throughout 2025, Survivors of Bereavement by Suicide strengthened its role as a national advocate for those impacted by suicide, working to ensure that the voices of people impacted by suicide loss are heard in policy, practice and public discourse.
The charity deepened its engagement with Parliament to highlight the importance of specialist suicide bereavement support. An open day at Westminster, hosted by MP Liz Twist, brought together parliamentarians and sector partners to learn directly about the realities of suicide loss and the critical role of peer-led postvention support. This event marked the beginning of a growing and constructive dialogue with MPs who continue to engage with SoBS.
SoBS also attended and contributed to meetings of the All-Party Parliamentary Group (APPG) on Suicide and Self Harm, hosted by Baroness Merron and Liz Twist. Through these discussions the charity advocated for greater recognition and sustainable funding for grassroots postvention organisations like SoBS, highlighting the evidence that people impacted by suicide are at significantly increased risk of suicidal ideation and that specialist peer support is lifesaving.
Alongside parliamentary engagement, SoBS supported national campaigns designed to improve the experiences of impacted families, including advocacy around paid bereavement leave. The charity also launched the “Stop Saying the C Word” campaign, encouraging more compassionate and personcentred language when speaking about suicide and challenging the stigma that can compound the trauma experienced by the people left behind.
SoBS was also very active within the academic research community. Alongside the primary research carried out by trustee and volunteer John Whitebrook, SoBS supported numerous UK higher education institutions in terms of coordination and recruitment for multiple postvention studies.
Awareness-raising activity continued across communities throughout the UK. SoBS participated extensively in Baton of Hope events, helping to unite communities in remembrance and solidarity, and illuminated landmarks in purple for International Survivors of Suicide Loss Day to highlight the oftenunseen impact of suicide on families and communities.
10
----- Start of picture text -----
Trustees’ Report
----- End of picture text -----
The organisation also strengthened relationships across the wider suicide prevention landscape, building closer connections with prevention, intervention and postvention organisations, as well as local and national media, community partners and businesses. These partnerships are helping to ensure that suicide bereavement is increasingly recognised as a critical part of the suicide prevention pathway.
Throughout the year, communications and storytelling were strengthened to support national awareness campaigns such as World Suicide Prevention Day and International Survivors of Suicide Loss Day. Online and print resources such as SoBS ‘Support After a Suicide’ booklet were refreshed to better reflect the needs of people impacted by suicide, and volunteer communications were improved through a reimagined Volunteer Digest to strengthen connection and impact across SoBS national volunteer network.
Looking Ahead
As SoBS enters its 35th year, we do so with renewed purpose, strong leadership and a deep commitment to the people we serve. Over more than three decades, the charity has grown from a small peer support initiative into a trusted national organisation supporting thousands of people impacted by suicide every year.
The year ahead will focus on strengthening the charity’s foundations while continuing to advocate for greater recognition of suicide bereavement support as a vital part of the suicide prevention pathway. With an experienced leadership team, a dedicated Board of Trustees and an extraordinary network of volunteers across the UK, SoBS is well positioned to continue growing responsibly while maintaining the compassion, understanding and peer support at the heart of its work.
Together, the organisation will continue working towards a future where everyone impacted by suicide can access timely, compassionate support and where the impact of suicide loss is recognised, understood and never faced alone.
Key priorities for the year ahead include:
-
Financial sustainability and responsible growth . The charity will continue to maintain a careful balance between staffing investment and sustainable fundraising income, ensuring that growth remains achievable while protecting long-term stability.
-
Strengthening the volunteer network. Volunteers remain at the heart of the organisation. Recruitment, onboarding and retention will continue to be enhanced to support a strong, skilled and supported volunteer community delivering high-quality group, email and online support across the UK.
-
Rebuilding unrestricted reserves . Strengthening financial resilience will remain a priority so that SoBS can respond to increasing demand and ensure the long-term continuity of its services.
-
Strong governance and operational oversight. The charity will continue to enhance governance, reporting and operational systems to support organisational, transparency and effective national delivery.
-
Increasing national visibility and advocacy . SoBS will continue to raise awareness of suicide bereavement, challenge stigma and advocate for improved support for people affected by suicide loss. We will continue to deliver the message that postvention is prevention, until it is well understood.
11
-
Prioritising staff and volunteer wellbeing . Supporting the wellbeing and resilience of the people delivering services remains essential to sustaining compassionate, high-quality support nationwide.
-
Strengthening the board. The charity will continue to recruit trustees with the skills, experience and lived understanding needed to guide the organisation through its next stage of development.
Leadership
CEO Josie Jakub commenced her role in March 2025, providing structured recovery and renewed focus.
Leadership priorities included:
-
Strengthening governance, oversight and organisational accountability
-
Introducing improved financial controls to support long-term sustainability
-
Restructuring the National Office to create a more efficient operating model
-
Supporting staff and volunteers through organisational change while maintaining service delivery
Difficult financial decisions, including overhead reductions and redundancies, were made with transparency and a focus on long-term sustainability. At the same time, 2025 laid the foundations for innovation and collaboration, with three volunteer-led regional assemblies delivered in partnership with Irwin Mitchell, at no cost to SoBS. The charity also welcomed interns, providing valuable opportunities to develop the next generation of leaders in the third sector.
The CEO championed SoBS nationally, advocating for impacted families, speaking at Westminster, and contributing to key campaigns and national initiatives. Under her guidance, the charity ended 2025 with increased income, reduced expenditure, strengthened governance, and renewed optimism for the future.
The CEO's leadership has been instrumental in untangling the complex challenges of 2025, creating a clear, confident pathway into the charity's 35th anniversary year. Her vision, resilience, and approach ensure that SoBS is well positioned to continue growing responsibly, delivering high-quality support for people impacted by suicide nationally.
Going concern
With the treasurer's financial budgeting, the directors have a reasonable expectation that the company has adequate funding resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing for the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
12
----- Start of picture text -----
Trustees’ Report
----- End of picture text -----
Financial review
The total income in 2025 received was £474,585, which was an increase from the previous year of £421,354. Expenditure has decreased from £738,712 in 2024 to £576,345. Overall, this has resulted in a deficit of £101,760, which is significantly lower than the previous year deficit of £317,358.
The trustees have agreed a policy for managing adequate and appropriate reserves for the charity in line with guidance issued by the Charity Commission. The trustees have considered the risks to the organisation, completed an analysis of the impact of significant risk and identified the need to maintain a reserve equivalent to 6-12 months unrestricted expenditure currently estimated at between £120,000 and £200,000. In addition, a difficult strategic decision was made to reduce the charity's reserves to a level more appropriate for future grant eligibility. This will allow us to access funding streams previously unavailable to use due to high reserve balances.
While this decision was not taken lightly, it was made with a long term perspective. The trustees continue to monitor reserves closely to ensure financial sustainability while maximising funding opportunities.
Structure, governance and management
Governing document
Survivors of Bereavement by Suicide, National Office is based at 14-16 New Lawn Road, Ilkeston, Derbyshire, DE7 5HE which is the company's registered office and the principal address of the charity. Survivors of Bereavement by Suicide is a company limited by guarantee and not having a share capital (company registration No. 04754829 England and Wales) and Registered Charity (No. 1098815, Scottish Charity No. SC041397).The charity's governing document is the Memorandum of Articles of Association.
13
----- Start of picture text -----
Trustees’ Report
----- End of picture text -----
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
-
F J Liiv ~ Chair
-
J H Bradshaw ~ Treasurer
-
P Chandarana
-
E Payami
-
Dr J Whitebrook
-
J Taylor N S Colbourne (Resigned 5 November 2024)
Trustee selection methods
An assessment is made to discover those skills required by the organisation. Efforts are made to recruit trustees who meet the skill requirement of Survivors of Bereavement by Suicide. The trustees are responsible for scheme governance and the employment of staff. They are required to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources. It is also responsible for maintaining proper ongoing accounting records which show, with reasonable accuracy, the financial position of the charitable company and for safeguarding assets.
Organisational structure
The board of trustees continue to meet each month of the year virtually. The trustees responsible for the strategic direction and policy of the charity. A scheme of delegation is in place and day to day responsibility for the running of the charity rests with the chief officer, who attends all the trustees meetings, but has no voting rights.
Risk mitigation policy
In 2025, the Board of Trustees provided strong and united leadership, executing against the strategic priorities set out in the 2025 plan and achieving very strong results across governance, risk management, and organisational performance. Trustees maintained robust oversight of the charity's principal risks throughout the year, ensuring that SoBS remained able to respond to the growing demand for suicide bereavement support.
Financial sustainability has been a key focus. SoBS implemented tighter expenditure controls, strengthened pre-approval processes, and oversaw a staffing restructure. Heightened budget reports provided Trustees with clear oversight of income and expenditure, supporting informed decisionmaking and responsible growth.
There remains a financial risk as the overall economy continues to grow slowly. Donations are declining across the sector as the population continues to be impacted by the cost-of-living reduced disposable income. Our strategy to maintain cost control and diversify our income streams remains.
Governance and organisational stability were reinforced through clearly defined policies, streamlined approval processes, and enhanced reporting mechanisms. Trustees receive timely and comprehensive information to monitor operational performance, safeguarding compliance, and strategic delivery.
Safeguarding remains central to the Board's oversight. Policies and processes were rigorously applied across all areas of work, ensuring safe and ethical service delivery.
14
----- Start of picture text -----
Trustees’ Report
----- End of picture text -----
This approach ensures that SoBS enters 2026 with a strong foundation, a committed and skilled volunteer workforce, and a Board of Trustees confident in the charity's ability to deliver its mission. The organisation's robust governance and risk management frameworks underpin its continued impact, enabling SoBS to meet increasing demand while maintaining the highest standards of safeguarding, accountability, and operational excellence.
Related parties
Survivors of Bereavement by Suicide has no related parties that make a significant impact upon the policies adopted by the organisation.
Acknowledgements
The trustees thank all volunteers, staff, supporters and partners. Special recognition goes to award recipients, executive leadership and CEO Josie Jakub for guiding the charity through a year of challenge and renewal.
Small company exemption
This report is prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
The trustees' report was approved by the Board of Trustees.
F J Liiv Chair
14-16 New Lawn Road Ilkeston Derbyshire DE7 5HE
Date: 06/06/2026
15
YEAR ENDING 31ST DECEMBER 2025
INDEPENDENT EXAMINER’S REPORT
I report to the trustees on my examination of the financial statements of Survivors Of Bereavement By Suicide (the charity) for the year ended 31 December 2025.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. You are satisfied that the financial statements of the charity are not required by charity or company law to be audited and have chosen instead to have an independent examination.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity's financial statements carried out under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and section 145 of the Charities Act 2011. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 and the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Since the charity has prepared its financial statements on an accruals basis and is also registered in Scotland, or the charity's gross income exceeded £250,000, the independent examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 and section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1.accounting records were not kept in respect of the charity as required by section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005, Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 and section 386 of the Companies Act 2006.
-
2.the financial statements do not accord with those records; or
-
3.the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 and the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
-
4.the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
16
YEAR ENDING 31ST DECEMBER 2025
INDEPENDENT EXAMINER’S REPORT
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Alison Buckley Independent Examiner
Mitchell Charlesworth (Audit) Limited 3rd Floor 44 Peter Street Manchester M2 5GP
Dated: 09/06/2026
17
YEAR ENDING 31ST DECEMBER 2025
~~STATEMENT OF FINANCIAL ACTIVITY~~ ~ INCLUDING INCOME & EXPENDITURE ACCOUNT
18
YEARENDING3F DECEER2025 2025 2024 Restated Notes Flxed assets Tangible 3$5ets 14 14,180 15,270 Currènt ass•ts Stock5 Debtor5 Cash at bank and in hand 15 4.968 20.187 342.922 S.791 29.992 441.166 16 368.077 18.5351 476.949 116,7371 Credltors.. Jmounts fallln8 due wlthln one ye•r 17 Net Cyrn1 •$5ets 359,542 460,212 Total asstts Itss currtnt Ilabllltlts 373,722 475,482 The funds of the charlty Restrlcted income lunds Unrestricted lunds 19 20 41,54S 332,177 25,968 449,514 373,722 475,482 The company is entitled to the exemptlon from the audlt requlrement tontalned In section 477 of the Companies Act 2(X)6, for the year ended 31 December 2025. The direciors acknowledge thèir responsibilities lor comply1ng with the requirements ol thè Companies Att 2¢)J6 with respect to accounting records aThd the preparation of financial Statements. The members haw noi requlred the company to obialn an audlt of Its financlal statemernts for the year in questlon In accordance with section 476. These financial statements have been prepared in accordance wlth the provisions applicable to companies subjett to the small companies regime. 0610612026 The financial statements were approved by the trustees on Chair 19
YEAR ENDING 31ST DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENT
20
YEAR ENDING 31ST DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENT
21
YEAR ENDING 31ST DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENT
22
YEAR ENDING 31ST DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENT
23
YEAR ENDING 31ST DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENT
24
YEAR ENDING 31ST DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENT
25
YEAR ENDING 31ST DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENT
26
YEAR ENDING 31ST DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENT
27
YEAR ENDING 31ST DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENT
28
YEAR ENDING 31ST DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENT
29
YEAR ENDING 31ST DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENT
30
YEAR ENDING 31ST DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENT
31
YEAR ENDING 31ST DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENT
32
YEAR ENDING 31ST DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENT
33
YEAR ENDING 31ST DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENT
34