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2022-12-31-accounts

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ANNUAL REVIEW
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Registered Charity No. 1170528

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A NOTE FROM NIKKI

OUR MISSION

To provide relief from the effects of bereavement to children & young people who have experienced the death of a parent who served with the British Armed Forces.

CONTENTS CONTENTS

Nikki’s Note

Nikki’s Note Fundraising Our Core Values The Future Remembrance CEO’s Message At a Glance Finances 2022 at Scotty’s Trustees’ Report Our Programmes Financial Statements Our Members Get Involved 2022 Campaign Thanks

In 2022, I’ve loved seeing our Members and Springboarders form friendships at events, I‘m so proud of the increased support we’ve been able to provide and I’m glad more bereaved Forces children are benefitting from our services. t’s essential that bereaved remembered. He’s a natural host and chatted to military children and young Our ‘heroes and villains’ themed inspirational guests, gaining career I people don’t feel alone and Christmas party brought lots of advice and learning useful life skills. this year we arranged a number of smiles at what can be a challenging I’m so proud of the support events to help connect them. time of year. Our Members also we provide to our Members and Our Members Council met up and loved receiving a Christmas video Springboarders, but we know there’s as well as developing friendships, from Prince Harry, dressed up as still so many more young people they gave us some great suggestions Spider-Man, which came just a out there who aren’t getting the for the support they feel is needed. month after he wrote them a letter support they need. This year, we It’s so important to us that the voice to tell them he was thinking about launched a campaign, Help Find of our Members and Springboarders them at Remembrance. Their Children, fronted by General is heard. We really listen to them and I am really pleased with the Lord Dannett. Throughout the year, they shape the future of the charity. increased support the team were our membership went from 510 to We put on a weekend event in able to provide our Members 581 and we are continuing on our the Peak District for a few of our and Springboarders around mission to reach more bereaved Springboarders. These are our Remembrance, which is talked military children and achieve our members aged 18-25 years. They had about later in this report. goal of supporting over 1000 young the opportunity to take on fun and We launched a podcast called people annually by 2030.. exciting physical challenges, and ‘Help Me I’m Grieving’ which is a Thank you so much to all our sharing their experiences of growing really important resource for our incredible supporters who enable us up without their parent. members and for their parents and to make a difference to the lives of

He’s a natural host and chatted to inspirational guests, gaining career advice and learning useful life skills. I’m so proud of the support we provide to our Members and Springboarders, but we know there’s still so many more young people out there who aren’t getting the support they need. This year, we launched a campaign, Help Find Their Children, fronted by General Lord Dannett. Throughout the year, our membership went from 510 to 581 and we are continuing on our mission to reach more bereaved military children and achieve our goal of supporting over 1000 young people annually by 2030..

I am really pleased with the increased support the team were able to provide our Members and Springboarders around Remembrance, which is talked about later in this report. We launched a podcast called ‘Help Me I’m Grieving’ which is a really important resource for our members and for their parents and carers. By supporting parents and carers and helping provide them with the tools and confidence, it means they can support their children through their bereavement. We started a peer support network to enable the parents of Scotty Members to share their experiences. We also set up the ‘Aspire’ podcast for our Springboarders, hosted by Alex who has been supported by Scotty’s throughout his childhood and is now a Springboarder himself.

Thank you so much to all our incredible supporters who enable us to make a difference to the lives of our Members and Springboarders. We hope we do their parent proud.

Remembrance was particularly momentous in 2022. We took 55 children and young people to London for a full weekend of commemorations. They attended the Festival of Remembrance at The Royal Albert Hall and this year they were further ahead in the line when marching at the National Service of Remembrance at The Cenotaph, which was a really positive step forward in ensuring bereaved Forces children and young people feel

Nikki Scott, BEM Founder, Scotty’s Little Soldiers

“ It’s so important to us that the voice of our Members and Springboarders is heard. We really listen to them and they shape the future of the charity.

NIKKI’S NOTE

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OUR PROMISES

WE WANT EVERY BEREAVED FORCES CHILD AND YOUNG PERSON TO HAVE:

Outstanding development opportunities

Access to the very best emotional health and well-being support

The chance to smile again

OUR CORE VALUES

FAMILIES COME FIRST

Our beneficiaries are the sole reason we are here. For every decision we make and every action we take, we ask ourselves how this takes us closer to completing our Mission.

EVERYONE A SUPPORTER, EVERY SUPPORTER A V.I.P

Everyone who walks through our doors has the potential to support the charity. Without that support we can’t achieve our Mission. Everyone is a potential supporter & every supporter should be treated like a V.I.P.

LOVE WHAT YOU DO

When you truly love what you do it shouldn’t feel like work, and when it doesn’t feel like work you can achieve great things. We work as a team towards one goal, our Mission.

REMEMBER EVERY DAY

For our beneficiaries Remembrance isn’t just one day of the year, it’s everyday of the year. We remember the sacrifices made by these families, everyday.

OUR CORE VALUES

REMEMBRANCE

In 2022, we increased our support around Remembrance and took a big leap forward in helping our members feel remembered.

ne of the most significant O improvements during 2022 was our support offer around Remembrance, as we recognise it can be a particularly difficult and poignant time of the year.

couldn’t understand why the widow of a service personnel could be at the front of the march in Horse Guards Parade, but they could not. Yet again, our Members and Springboarders felt let down by the military community.

a huge step, however, we still witnessed our bereaved British Forces children and young people positioned at the back of the line whilst serving personnel, veterans and war widows were miles ahead and given a priority place in Horse Guards Parade.

After strongly expressing our concerns about this issue, highlighting that these brave children and young people have all experienced the death of a parent who served our country

THE NATIONAL SERVICE This made our bereaved children OF REMEMBRANCE and young people feel like they In 2019, Scotty’s took 18 children were being forgotten and the and young people to march in the depth of their bereavement was London Remembrance Parade on not being acknowledged. They

In 2019, Scotty’s took 18 children were being forgotten and the and young people to march in the depth of their bereavement was London Remembrance Parade on not being acknowledged. They Remembrance Sunday. Scotty’s had tried hard to make this a reality “ I just wanted to say for many years prior to 2019, as we strongly how brilliant this is believe that bereaved British Forces children as a resource. Clear, and young people sensitive, but written should have every right to be there and in the perfect way for take part in the service that means so much to us teachers and staff to them. understand. Thank you In 2021, we were able to bring 45 bereaved so much. I have shared Forces children and it with all staff.

and have every right to start in Horse Guards Parade and be placed in a more suitable position in the line, we made huge progress. In 2022, we were able to provide a full Remembrance event package to our families, allowing us to host 55 of our bereaved children and young people in London over the Remembrance weekend.

In 2021, we were able to bring 45 bereaved Forces children and young people to the parade. This was

“

The Remembrance packs are super helpful for the children who wanted to share them with their schools. Once again, Scotty’s have got it just right!

- Scotty Parent

confidently look after themselves.

BBC ONE’S FESTIVAL OF REMEMBRANCE

Majesty King Charles III and the Prince and Princess of Wales. Many high-profile political figures were also in attendance, such as Prime Minister Rishi Sunak.

Prince and Princess of Wales. Many The packs contained 11 ways to high-profile political figures were remember a loved one at the time also in attendance, such as Prime of Remembrance, guidance and Minister Rishi Sunak. tips on looking after yourself, a Seeing so many people take part special Remembrance colouring-in in the ceremony reassured our sheet, and a voucher to spend on members that their loved one had a meal so they can take some time not been forgotten, as thousands of out as a family and talk about their people stood in silence to honour loved one. The packs also included their parents and pay respect to their information and resources that service. could be used by the child or young One of our Members said: “Seeing person’s school or education setting. so many people honour my daddy Guidance was created to help their made me feel really proud and education providers have a better reminded me of how many children understanding of how they can Scotty supports.” support a bereaved military child during the Remembrance period. SCOTTY’S Whilst this was a new resource for REMEMBRANCE PACK 2022, it is one that we will continue In addition to attending the National to develop and distribute each Service of Remembrance and BBC year after receiving such positive One’s Festival of Remembrance feedback. this year, we wanted to ensure that all of our Members and Springboarders felt supported in the lead up to the day and would have the opportunity to express their pride in their parent’s service. We therefore created a new Scotty’s Remembrance pack which we sent to all our Members and Springboarders – kindly made possible with a grant from AFCFT. Our members

In addition to marching in the parade, we donned our black and yellow scarves and attended BBC One’s Festival of Remembrance – a brand-new and deeply meaningful experience for our families.

Seeing so many people take part in the ceremony reassured our members that their loved one had not been forgotten, as thousands of people stood in silence to honour their parents and pay respect to their service.

One Scotty parent said: “The Festival of Remembrance was a really amazing, emotional experience. It was lovely to be there with lots of the families Scotty’s support, I wouldn’t have wanted to have attended that without the Scotty community. It’s like everyone there knows exactly how you’re feeling and you know how they’re feeling. There’s always someone to chat to and there was a proper sense of community.”

One of our Members said: “Seeing so many people honour my daddy made me feel really proud and reminded me of how many children Scotty supports.”

Thanks to the Lest We Forget Association, accommodation was provided and the families had the chance to seek guidance and support from the Scotty team, as well as plenty of opportunities to get to know other families who truly understood the feelings and emotions that surround Remembrance.

MARCHING WITH PRIDE

The next morning, our families gathered at Horse Guards Parade to march with pride.

“To be surrounded by so many people in the same situation brought a sort of comfort that can’t be explained to outsiders, a comfort that puts you at ease and somehow distracts you from the pain that Remembrance causes. Everyone was just lovely, respectful and all the young people did their hero proud” The event was attended by thousands of veterans, servicemen and civilians, as well as members of the Royal Family, including His

previously told us that they had a wide range of experiences around Remembrance – some positive and some negative – and so we wanted to equip them with information, guidance and various tools so they could

- Teacher

REMEMBRANCE

REMEMBRANCE

AT A GLANCE

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A quick look into the work of Scotty’s,
highlighting key milestones, achievements
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and the positive difference Scotty’s makes on
bereaved military children and young people.
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PARENTS DIED
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BY SUICIDE 66
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AT A GLANCE

AT A GLANCE

2022 AT

SCOTTY’S

Scotty’s look back on 2022 - a year of remarkable achievements and growth, which helps us on the journey towards achieving our long-term mission.

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33 Transition packs sent
Remembrance
to all Members moving
resource packs sent
into Year 7
New ‘Financial Springboarders to every Member and
Three new trustees Controller’ role appointed Outward Bound Springboarder
appointed Activity Weekend.
Re-launch of
Fear Naught
New ‘Data & Information May Marathon Prince Harry sent
Systems Manager’ role Fundraiser - £23,000 Remembrance
appointed Raised Letter
JAN FEB MAR MAY JUN JUL OCT NOV DEC
2022 2022 2022 2022 2022 2022 2022 2022 2022
Scotty Team attended Members Council £25,400 Raised at the 102 members attended
the Time to Reflect event weekend event #ScottysBall. Attended Scotty’s Heroes & Villains
Launched our Peer at the NMA to provide hosted by Norwich by Jason Fox and Mark themed Christmas party
Support Network for bereavement support to City F.C. ‘Billy’ Billingham and received a video
P&C’s the children and young from Prince Harry
people in attendance
Remembrance Event
Launched Aspire Podcast Launch of Help Me I’m – 55 bereaved military
for Springboarders Grieving Podcast children and young
people attended march
and BBC’s Festival of
Launch of Help Find
Remembrance
Their Children campaign
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2022 AT SCOTTY’S

2022 AT SCOTTY’S

OUR PROGRAMMES

SMILES

FUN & ENGAGEMENT

SUPPORT

EMOTIONAL HEALTH & WELLBEING

STRIDES EDUCATION & DEVELOPMENT

SPRINGBOARD 18=25 YEAR OLDS

During 2022, Scotty’s provided 245 bereaved British Forces children and young people with a Scotty respite break.

During 2022, Scotty’s provided 235 direct 1:1 bereavement support sessions to our Members and Springboarders.

During 2022, Scotty’s awarded 235 education and developmental grants to its Members and Springboarders. “

During 2022, 69 Scotty Members transitioned into the SPRINGBOARD Programme.

“ We felt part of a support network with all the little Scotty’s bits and information inside the lodge. It was the first anniversary and we could sit and talk about daddy’s time in the Navy and explain more what Scotty’s is about and help them understand there are other children like them.

The SPRINGBOARD Programme is massively useful, the allowance for university is really helpful and it’s also comforting to know that the support is still there. Although I’m older, there are still times when I feel emotional about what happened to my dad and that won’t ever go away. Knowing that there is always someone there to talk to when I need them is greatly reassuring.

“ The support we received was excellent from start to end. Reassuring myself and offering my daughter “ a chance to talk openly. My daughter has felt more able to deal with her feelings since talking to Mark. She still has times when she feels low but feels that she now has more tools to help her to deal with those feelings.

- Scotty Parent

Since receiving the grant, I have noticed an increase in his confidence and selfesteem. I just wouldn’t have been able to cover the costs without the grants from Scotty’s. It means he gets to do something just for him, that he enjoys.

In December, 102 Members attended the Scotty’s Christmas party.

- Springboarder

- Scotty Parent

OUR PROGRAMMES

OUR PROGRAMMES

POPPY SWINNERTON

14-year-old Poppy Swinnerton was just a baby when her dad died. Now our Scotty Member fights her way to become Junior Jiu-Jitsu World Champion.

oppy Swinnerton (14) was just a baby when her P dad died. Now our Scotty Member fights her way to become JuniorJiu-Jitsu World Champion. Last year, hoping to improve her fitness and learn how to defend herself, Poppy took up Brazilian Jiu-Jitsu. What started as a hobby quickly became a passion, and Poppy is now the World and European Brazilian Junior Jujitsu Champion. It’s an incredible achievement, and one Scotty’s Little Soldiers is proud to have helped her reach.

defence skills at the same time. As

IMPROVING CONFIDENCE

she grew more passionate about the sport, her lessons became more and more regular, and she now trains five times every week. The Scotty Allowance, an annual grant of £150 Scotty’s offers every member to help pay for extracurricular activities, helped Poppy and her family cover the cost of the lessons she needed to reach her dream.

Her mum adds: “Financially, all these lessons aren’t cheap. Especially doing it five times a week. The funding Scotty’s provide has been a massive help, particularly with the cost of living and the way prices are rocketing at the moment.” Despite being only 14, Poppy is already part of the adult Brazilian Jiu-Jitsu club, as her coaches quickly realised she was too advanced for the younger groups.

“The Scotty Allowance contributes to my private lessons every Tuesday,” says Poppy. “It’s after those private lessons that I started to see a big improvement in myself and began entering competitions. I’m always using things I’ve learnt from my private lessons and it’s definitely all that stuff that helped me win the World Championship.”

“I started in the kids’ class,” she says, “but I was only there for a little while before being moved in with the adults. I’m now training with men and women of all ages and sizes. It was a bit weird at first but now I quite enjoy being the youngest and people know not

TRAINING FIVE DAYS A WEEK

Poppy started Brazilian Jiu-Jitsu lessons hoping to find a fun way of staying fit and gaining some self-

Her mum adds: “I’m so proud of her. It’s not a sport you see many girls doing as it’s so physical and full-on, but she’s completely taken to it and I think she’ll be a brilliant role model for other young girls interested in the sport.”

to go easy on me. I love the challenge.”

“It’s overwhelming,” adds Poppy’s mum. “I’ve seen such an improvement in her selfconfidence. She no longer avoids situations and is always challenging herself, which she never used to do. Her mindset has completely changed since she started the lessons. She won silver in her first competition and although she was really pleased with it, I could see how much she wanted that gold. We sat down and I asked her how serious she was about this, and she made it clear she wanted to go as far as she could. I could see how much passion she had for it.”

SCOTTY’S IMPACT

In addition to benefiting from the Scotty Allowance, Poppy and her mum have attended a number of Scotty events including respite breaks and our annual Christmas party.

“We really enjoy the breaks,” says Poppy. “It’s a great chance to get together as a family as we’re all normally busy with work and school and stuff. We’ve been to Blackpool, Haggerston Castle, Great Yarmouth and Center Parcs. Scotty’s is so important to me because it’s supported me loads and connects me to my dad. I’m really grateful for it.”

CELEBRITY ATTENTION

As a result of increased media attention and lots of celebrities taking up the sport, Brazilian Jiu-Jitsu has become much more popular over the last few years – something Poppy couldn’t be happier about.

Service: Army Unit: Royal Electrical and Mechanical Engineers D.O.B: 28/11/1981 D.O.D: 04/12/2008 Age: 27

“Scotty’s are

unbelievable,” says Poppy’s mum. “They’ve been there for us almost from the very beginning. Like Poppy said, it’s a connection to her dad and a connection we’ll always have. She looks forward to the treats she gets every year, the birthday presents and vouchers, and we love attending the National Remembrance Parade with Scotty’s. It’s great to know Scotty’s aren’t just “ there for a year or two, but will continue to support her as she grows up as well.”

“It depends on the day, but I’m normally training with 30 or 40 other people. Everyone is super supportive of each other and I love the atmosphere. Loads of people are getting involved now. Even famous actors like Tom Hardy, who was in the news for winning a tournament. Hopefully I’ll get to fight him at some point!”

The Scotty Allowance contributes to my private lessons every Tuesday... it’s definitely all that stuff that helped me win the World Championship.

BECOMING WORLD CHAMPION

Earlier this year, Poppy took on two of her biggest challenges yet: the Brazilian Jiu-Jitsu Junior European Championships and Junior World Championships. Her hard work paid off, and she came home with the gold medal in both.

As for the future, Poppy is determined to keep working hard and push her Jiu-Jitsu dreams as far as she can.

“I want to have a future in Jui-Jitsu. Keep working at it and getting different titles, going semi-pro and getting my name out there.”

“A lot of people had been telling me I should go for it, so I did. There were competitors from lots of different countries and winning against them was amazing. It was almost a relief as well because I had been

as well because I had been Championship. building it up in my head for so long.”

OUR MEMBERS

OUR MEMBERS

ALEX THOMAS

20-year-old Alex Thomas was just four when his dad, Major David Thomas, died of cancer. He is now the host our Aspire podcast for 18 to 25-year-olds, where he speaks to inspirational guests who have overcome challenges and achieved great things.

lex has been supported by Scotty’s since he A was 13. Alex’s first experiences with Scotty’s included going on respite breaks to Center Parcs and Devon Cliffs, which were great opportunities for him and his family to spend some valuable time together and remember his dad.

the day.”

his son was old enough to have memories of him.

Some of Alex’s first experiences with Scotty’s included going on respite breaks to Center Parcs and Devon Cliffs, which were great opportunities for him and his family to spend some valuable time together and remember his dad.

FEELING CONNECTED

“Being part of Scotty’s helps me feel connected to a wide community of young people who are in the same situation as I am,” says Alex. “It gives you this real-life sense that you’re not alone and that it’s okay to not completely understand some things about yourself or what happened to you. Scotty’s has really helped me realise that. There are so many people I can talk to and who can talk to me. It’s this community – a big family, really – that help each other out. We’ve all lost a parent and we’re all in the same boat, at the end of

“I remember going on Scotty Breaks down to Devon Cliffs and Center Parcs when I was younger. We did that quite a few times. I’d been to Center Parcs before and it was already my favourite place, so it was great to be able to go there again and get away from everything.”

Alex’s dad, Major David Thomas, served in the REME (Royal Electrical and Mechanical Engineers) and was diagnosed with cancer when Alex was five months old. Despite being told he had only six months to live, David remained by his son’s side for three and a half more years. The reason, he told Alex’s mum, was that he refused to let go until

VISITING BUCKINGHAM PALACE

Alex has also attended a number of Scotty events, including being provided with an opportunity through the charity to attend a special event for bereaved Forces children at Buckingham Palace in 2018, where he met a few famous faces.

“The big garden party at Buckingham Palace a few years ago was just incredible. Prince Harry and Prince William were both there and I met Roman Kemp on the DJ deck, which was pretty cool. It was a brilliant day and definitely one of my favourite Scotty memories. I think that’s the day I started to realise how much Scotty’s do and how many children they support.”

GIVING SOMETHING BACK

When not studying for his degree in Sports Coaching, Alex is the host of Scotty’s Aspire podcast for Springboarders. In the podcast, Alex talks to inspirational guests about their life, career and the challenges they’ve overcome with the aim of gaining useful life skills.

“Scotty’s has done a lot for me, so when I saw an opening to host the podcast it felt like a chance to give something back. I also used to love making videos on YouTube and this felt like a way to reignite that creative spark. It was very outside my comfort zone, but that’s part of why I wanted to do it – I wanted to push myself. I’ve loved it.”

Many of the people he speaks to also have links to the military, which means Alex is able to ask questions many Springboarders – who have all experienced the death of a parent that served in the British Armed Forces – may be interested in.

A VOICE FOR BEREAVED MILITARY CHILDREN “In addition to hosting the podcast, I’m also sort

of representing Scotty’s Springboarders, so I try to ask things they’ll want to know the answer to and throw in some personal bits about myself here and there to make it more relatable. If I say something on the show and someone listening who has also lost their parent thinks, ‘hey, I do that too,’ then they might feel less alone.”

Unsurprisingly, Alex is a huge football fan. His dream podcast guests are David Beckham and Christiano Ronaldo, but his reasons for wanting them on Aspire go beyond just his love for the sport.

“Beckham has so many avenues he works in and he’s done so much for charity, while Ronaldo lost his dad at quite a young age. Prince Harry would be really interesting to speak to as well, having lost his mother when he was a kid and then going on to serve in the military. It’s hard to pinpoint just one as there are so many inspirational people that Springboarders could learn from.”

IT’S OKAY TO NOT ALWAYS BE OKAY

Since joining Scotty’s, the position the charity holds in his life has changed and adjusted to meet his needs.

“I’ve always known Scotty’s was there to support me, to tell me I’m not alone and that it’s okay to not always be okay about my situation. But, as I’ve grown up, I’ve become much more aware of their presence in my life and all the stuff they do. Part of that is a result of working on the podcast, but it’s also because, as I’ve got older, I’ve started to understand how I feel about my situation more and see all the different ways Scotty’s can help. I feel like if Scotty’s can help me, then there’s plenty of others out there who will be in the same situation they can help as well.”

“

Major David Michael Thomas

Service: Army

Unit: Royal Electrical and Mechanical Engineers D.O.B: 06/05/1969 D.O.D: 05/06/2006 Age: 37 Cause of Death: Illness

I’ve always known Scotty’s was there to support me, to tell me I’m not alone and that it’s okay to not always be okay.

OUR MEMBERS

OUR MEMBERS

KIRSTY MCLACHLAN

18-year-old Kirsty McLachlan never got to meet her dad, Cpl Robin McLachlan, who died in a road accident before she was born. She and her sister, Heather (21), were two of Scotty’s earliest Members.

irsty joined Scotty’s Little Soldiers in early K 2012, two years after the charity was founded.

TAKING THE NEXT STEP

for a variety of music lessons. She now plays piano, guitar, bass, double bass and ukulele.

On top of playing five separate instruments, Kirsty also enjoys creating her own compositions and is hoping to study music at university next year.

charity was founded. “Scotty’s has helped a lot with “For me, the main thing Scotty’s paying for those music lessons. means is community,” says Kirsty. They started a very long while ago, “It’s a fantastic resource, and probably around primary school it always helps to know you’re age. I’ve been playing piano the not alone and that there are longest, which started because my other people your age in similar sister was learning it at the time situations. If you ever want to and my mum asked if I wanted reach out with any issues, there’s any lessons. I said no, because I all these people who understand had this idea that I wanted to be what you’re going through and can an architect, but after watching my point you in the right direction.” sister play, I knew I wanted to do it too. I then got interested in a local DISCOVERING HER folk band, and that really helped TALENT with developing my confidence From a young age, Kirsty has been and getting a better grasp on what music is.”

which isn’t much fun. I’m hoping to study at either Cambridge or Durham. I just hope I get the grades!”

With the aid of Scotty’s SPRINGBOARD Programme, which supports members aged 18 to 25, Kirsty will continue to receive support through to the end of university and beginning of her career, assisting with opportunities to develop her education and life skills.

From a young age, Kirsty has been very interested in music, and with help from the Scotty Allowance her family has been able to pay

SCOTTY’S GRANTS

shouting to Mum, ‘this guy’s got a concertina, it’s brilliant!’ As well as being lots of fun, the Christmas party also serves as an opportunity for Scotty Members to meet other bereaved military children and young people who understand what they’re going through.

In addition to music lessons, Kirsty has received a variety of other Scotty grants which have helped her reach key milestones in her life.

“I had a driving grant last year which was really useful for me, as I’m slightly terrible at driving. I passed in the end but I’m really glad Scotty’s could help out with that. My sister also successfully applied for a super grant a few years ago to do her gold Duke of Edinburgh award! Her joints are hypermobile, which means she struggles to walk the distance they need to cover, but there was also a sailing option, which Scotty’s helped her pay for and meant she could get a gold DofE award. It was dead cool.”

“It’s a great chance to meet up with everyone and the community aspect is really nice,” says Kirsty. “It’s comforting to know everyone there is going through the same thing you are, that you’re not the only one who doesn’t have everyone home at Christmas, but you’re all still able to smile and have a good time.”

Cpl Robin McLachlan

GROWING UP WITH SCOTTY’S

Service: Army Unit: Royal Logistics Corps D.O.B: 27/12/1970 D.O.D: 12/09/2003 Age: 33 Cause of Death: Road Accident

As one of Scotty’s earlier members, Kirsty has spent her childhood and the entirety of her teenage years being supported by the charity. Over this time, she’s seen Scotty’s grow and evolve first-hand, while the position the charity holds in her life has changed to meet her needs.

TAKING A BREAK

In addition to receiving grants to help develop her skills and provide new opportunities, Kirsty and her family have also attended a number of Scotty events over the years, including respite breaks.

Scotty’s for a long time, since near the start. There’s always been the Christmas do, where you meet up with everyone, but now that Scotty’s support more people there’s lots more opportunities for meeting other members. Rather than only knowing a couple of people up “ north and a couple down south, it feels like everyone is much closer together. There’s more of a Scotty’s community at a local level and it’s much easier to connect with those people, which I think is really cool.”

BEING PART OF A COMMUNITY

It’s comforting to know everyone there is going through the same thing you are, but you’re all still able to smile and have a good time.

Kirsty has also attended a number of Scotty’s Christmas parties over the years, and in 2020 took part in our lockdown Christmas party over Zoom. She thought the whole day was fantastic, but one moment in particular stands out to her.

OUR MEMBERS

OUR MEMBERS

MY STORY

BEN O’DONNELL

14-year-old Ben O’Donnell was just a baby when his dad, WO2 Gary O’Donnell, was killed in action while on tour in Afghanistan.

emembrance is a deeply with the help of my mum and have all been affected by the death personal, poignant older brother, Aiden, I’ve learnt of their parent. Having events like R time for all the children a lot about the kind of person he Remembrance is so important as and young people supported by was and what he was interested it helps everyone remember all the Scotty’s. Here, Ben shares what in. I do find it hard living without heroes we’ve lost. Not just my dad, remembering his dad means to a dad, but it helps when my family but everyone who has put their him, the affect Remembrance has talk about him and Remembrance lives on the line for our country. upon him, and how support from means a lot to me as it’s a chance I really enjoyed walking the Scotty’s Little Soldiers continues to to feel really proud of everything parade with Scotty’s as not a help him during this time of pain he achieved and remember him in lot of people know what I’ve and pride. the best way I can. been through, but everyone from Scotty’s has gone through GROWING UP WITHOUT ATTENDING THE LONDON a similar experience and MY DAD REMEMBRANCE PARADE understands what it feels like. I never knew my dad. He served Our family joined Scotty’s for the Because of that, I found it really with the 11 Explosive Ordnance National Service of Remembrance comforting that we could all pay Disposal Regiment, Royal Logistic in London last year with lots of our respects together.

have all been affected by the death of their parent. Having events like Remembrance is so important as it helps everyone remember all the heroes we’ve lost. Not just my dad,

Our family joined Scotty’s for the National Service of Remembrance in London last year with lots of other Scotty Members who all have a parent that has served and died, just like my dad. I felt really good walking the parade as it showed me there are lots of people in the world like me, who

I never knew my dad. He served with the 11 Explosive Ordnance Disposal Regiment, Royal Logistic Corps, and died on the 10th September 2008 while trying to disarm an IED in Helmand Province. I was nine weeks old. I was too young at the time to have any memories of him, but

Putting on my yellow and black Scotty’s scarf and attending the parade was really nice as I think it’s so moving to see thousands of people paying their respects.

REMEMBERING AT SCHOOL

Even though my school friends don’t really understand what Remembrance is like for me, they’re all really supportive and always try to cheer me up if I’m feeling down. We have assemblies in school about Remembrance Day and I think it’s important those continue as it’s such a significant event for so many, but unfortunately some people my age don’t always realise that.

When people my age think of Remembrance, they sometimes forget about all the people who are fighting and dying right now. People like my dad. Everyone thinks about big World Wars because that’s what we learn about in school, but there are people still out there risking their lives today.

SHOWING RESPECT

When I’m walking around school during Remembrance, I’ve heard a few people say, ‘why do we still have Remembrance when World War I and World War II were ages ago?’ I stopped a few of them and said it’s because there are still people today fighting for our country and dying because of it. But, because it doesn’t affect them, they don’t care. I just think... you have all the other days of the year to mess around and do whatever you want. It’s not even like it’s an entire day, it’s only two minutes. There are so many people who this day means so much to. Just be respectful and think about all the people around you who may have lost someone.

WEARING A POPPY

Another way people can show their respect is by wearing a poppy. It makes me happy to see people wearing poppies because it means that they know what my dad and other soldiers have done to help us have better lives. The poppy is such a special symbol to remember our fallen heroes. For me, the poppy also

shows that just because a bad thing happened, it doesn’t mean there’s no good stuff to come after. It’s like saying to me on a bad day that tomorrow will be great. There was this horrible war, but because of it we were able to see this really pretty flower.

REMEMBRANCE TRADITIONS

There’s a plaque for my dad in our town near the local church where we like to lay wreaths and poppies in memory of him. I think it’s so important that we keep marking Remembrance every year because we should never forget about all of the soldiers and everyone else who has put their lives on the line for our country. It’s like we’re thanking them.

WHAT SCOTTY’S MEANS TO ME

I’ve been part of Scotty’s since I was four years old and was one of the first kids to join the charity. Being part of Scotty’s helps me feel confident because I’m with lots of other people who have experienced the same thing as me. It reminds me that I’m not alone and helps me remember my dad. It’s like having a second family. A family where everyone knows and understands what we’ve all been through. “ This year I’ve been sent a Remembrance pack which suggests some good ways to remember my dad, guidance on looking after myself over Remembrance, a special Remembrance colouring-in sheet, and even a voucher for my family spend on a Remembrance meal.

I’ve made some great friends at Scotty’s and I never have to explain what happened to my dad, because they already

know. It makes everything so much easier and means we can just concentrate on having fun together and supporting one another.

WO2 Gary O’Donnell

Service: Army Unit: Royal Logistic Corps (11 EOD Regiment) D.O.B: 20/07/1968 D.O.D: 10/09/2008 Age: 40 Cause of Death: Killed in Action

When people my age think of Remembrance, they sometimes forget about all the people who are fighting and dying right now.

OUR MEMBERS

OUR MEMBERS

HELP FIND THEIR CHILDREN

In 2022, Scotty’s launched a campaign to reach hundreds of bereaved British Forces children and young people who aren’t getting the support they need.

t the beginning of 2022, and young people annually by 2030. Scotty’s were supporting But how do we reach bereaved A 510 bereaved British families and let them know we are here for them?

To enable those searching for help to find us, we created a dedicated webpage with videos on how to get support, we made use of SEO, we simplified our membership forms and we launched a podcast series called Help Me I’m Grieving, to support bereaved families and also raise awareness of Scotty’s work.

Forces children and young people. We are so proud to be supporting these members, but what about all the other children who have experienced the death of a military parent, that aren’t getting the support they need?

We launched a campaign called Help Find Their Children. The campaign had two strands:

We made it as easy as possible for people searching for help to find info on Scotty’s Little Soldiers. Whether this be a parent or carer of a bereaved military child, a professional working with a young person, or the young person themselves.

In order to reach the military and veterans community, we asked General Lord Dannatt to front our campaign and he happily accepted. We worked with him on a video, which we hosted on a dedicated campaign webpage and was shared on social media.

We used a number of sources, including information from the Ministry of Defence, questions asked during parliamentary debates, media research, and our own research, to establish that the number of bereaved children and young people aged between 0 and 25 years, from serving Regular and Reserve Forces and the Veteran community, far exceeds 1,000. Knowing that hundreds of bereaved military children aren’t benefiting from Scotty’s support, we set ourselves a goal to be supporting 1,000+ bereaved military children

The call to action was clear – Please help spread the word.

We actively encouraged people to help reach families bereaved of a miliary parent. We aimed our campaign at the military and veteran community, knowing they would most likely know families and could help them get support.

The campaign launched in June, to tie in with Armed Forces Day. Just ahead of the launch, Scotty’s was supporting 533 bereaved military children and young people.

The campaign was shared widely on social media, with shares from regimental associations, other military charities, individuals within the military community and from funeral directors. Articles appeared in targeted military publications, and talks were organised to help spread the word, including Scotty’s Bereavement Specialist, Lorna, talking at an NHS Veteran Aware Event.

By the end of 2022, Scotty’s had welcomed an additional 48 members since launching the campaign, with the membership total at 581.

With every member that joins, we are so sad for their loss, but proud that we can provide them with support and ensure they don’t feel alone as they navigate their grief journey.

Please continue to spread the word.

591 MEMBERS

MEMBERS 48 E R

2022 CAMPAIGN

2022 CAMPAIGN

“

I support Scotty’s as a former member of the Queens Royal Hussars and having done the same job as Cpl Lee Scott, it’s a charity close to my heart.

- Scotty Supporter

100% of the funding we need to deliver our services comes from our supporters, whether they are a grant funder, a business, or an individual giving what they can. We can’t do it with you. FUNDRAISING

ur belief is that people will take an action if O they feel passionate about our cause, so we spend more time communicating the needs of our Members and Springboarders and how they feel Scotty’s have helped them rather than asking for money.

Every supporter that has been with us since inception through to joining us in 2022 has been contributing to the legacy of Cpl. Lee Scott and having a positive impact on the lives of children of service personnel who have been left behind.

In order to achieve our goals for the future, we need to grow our income significantly over the coming years. One of our key five year thrusts is to develop 4-5 sustainable income streams. There are many opportunities we could pursue, however it is important for a small charity to remain focused on the right opportunities and not stretch ourselves too thinly.

In 2022 our income came predominately from three main groups: Individuals, businesses, and grant funders.

INDIVIDUAL

FUNDRAISING AND DONATIONS

It was encouraging to see the number of individuals supporting Scotty’s rise by 34% in 2022 compared to the previous year. We saw more people taking on fundraising challenges and organising events which resulted in a greater number of individual donors. As things continued to feel like they were returning to normality after the pandemic, it was great to see people take on international fundraising challenges such as Gavin and John who took part in an Ultra Ice Marathon across the Arctic Circle!

Regular giving is sometimes described as the lifeblood of a charity, as smaller monthly

amounts are just as important as larger injections of income. Contributions from regular givers made up 38% of our total donations in 2022 and as we progress with our strategic growth plans, these supporters will be key to us achieving our aims. The current cost of living crisis is likely to put pressure on regular giving from individuals in 2023 so we anticipate greater reliance on business partnerships and grant giving next year.

CORPORATE PARTNERS

We were incredibly grateful to long term supporters Annington Homes who continued to part fund our SUPPORT Programme and Incentive FM for their constant fundraising efforts. We were also delighted to welcome new corporate supporters on board including Bank of America and Fortis Vision. From support staff fundraising to providing presentations to employees, it’s been

great to work with these companies. We believe Corporate Partnerships will be the largest growth opportunity for our fundraising activity over the next 2 to 3 years and developing a core offer for those partners will form one of our five key initiatives for 2023.

GRANTS AND TRUSTS

Trust income continues to be a significant contributor to our annual income and we were grateful to maintain funding relationships with ABF The Soldier’s Charity, Veteran’s Foundation, Forces Support, Lest We Forget, RAF Benevolent Fund, Royal Navy Royal Marines Charity and Armed Forces Covenant Fund Trust. As we go into 2023 we are looking to widen our grants and trusts supporters beyond the military and applying to funders such as BBC Children in Need for funding support, this is a key area of focus for us over the coming 12 months.

INNOVATION

Charities are encouraged to diversify their income as much as possible and Scotty’s is proud to be a forward-thinking charity. Our Fear Naught (FN) brand has always pumped 100% of profits back into Scotty’s Little Soldiers. In October 2022 we relaunched this to be more than a clothing brand, incorporating FN challenges, an inspirational podcast, blogs and of course the clothing too. Our aim is to attract a new audience to Scotty’s which will ultimately benefit the charity.

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FUNDRAISING
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FUNDRAISING

1000

THE FUTURE

TO BE SUPPORTING 1,000+ CHILDREN & YOUNG PEOPLE ANNUALLY BY 2030

under the age of 25, who have experienced the death of a parent who at any time in their life served within the British Forces. The total number of bereaved young people in the UK is not recorded by Government or any other organisation. We will continue to work hard with other stakeholders to build a more accurate picture of those affected by the death of a parent who served. We will also look to commission the first in depth piece of research into the challenges faced by bereaved Forces children and young people and use this work to identify gaps in our services and further develop existing ones. We anticipate starting work on this extensive

piece of research in 2024.

We continue to strive towards reaching our Big Hairy Audacious Goal (BHAG) of supporting 1,000+ bereaved children and young people annually by 2030. There are hundreds of young people who have sadly already experienced the death of a parent who served in the British Armed Forces but are not yet aware of the support offered by Scotty’s. Whilst there are fortunately far fewer deaths today from the theatre of war, there are new deaths experienced every year through training operations, accidents, illness and increasingly suicide.

We also recognise that as the charity grows its services, and offers those services to more young people, we will have to grow as an organisation too. Whilst keeping true to our core values and everything that makes Scotty’s so special, we will begin the process during 2023 of building the future version of Scotty’s including the development of a Senior

Leadership Team and succession plans for key individuals within the charity.

Our vision is to make the support offered by Scotty’s available to as many young people as possible and our BHAG is our first target to achieve.

Due to the complexities of family dynamics and reporting, no organisation in the UK can provide the exact number of CYP

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WE ARE HERE!
(AS OF DECEMBER 31ST 2022)
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As we look towards Scotty’s future, we are guided by our unwavering commitment to support bereaved military children and young people. Anticipating new challenges, seeking out exciting opportunities, increasing our reach and deepening our impact.

591

THRUST #4

In 2023 we will continue to focus on our 5 five-year key thrusts. Here are the key goals for each of those thrusts during the next 12 months.

already out there across the UK

Increase profile to rank #1 for

that the charity could be helping today if they knew more about the offer from Scotty’s. Key thrust number two is focused on building more awareness of the charity’s work and making that support accessible to more young people. In 2024 we will optimise our website to improve SEO, and will be working closely with the BBC and RBL to maximise the charity’s exposure during the important Remembrance period.

‘Children+Military+Bereavement’: As the only UK charity delivering specialised 1:1 bereavement support to military children it is vital that Scotty’s increases its profile over the coming years, primarily to reach more young people, but also to recruit more fundraising supporters, and to provide a platform for the voice of bereaved Forces children and young people to be heard.

THRUST #1

Establish an Education Provider offer:

Education in one form or another is the one thing which all our Scotty Members and Springboarders will collectively go through. It is such a key part of their lives, and we recognise the importance of Scotty’s having a specific education offer to help them, their parent and carers, and their education providers.

In 2024 we will launch a UK wide campaign encouraging the public to sign the Scotty’s Pledge to support our bereaved Forces children.

THRUST #3

Develop 4-5 sustainable income streams:

THRUST #5

As mentioned in the fundraising section of this review, the charity will need to significantly grow income in order to delivery on our promises. Key thrust number 3 focuses on building 4 to 5 reliable and sustainable income streams.

In 2024 we will launch the first phase of our Education resources, named StandBy and kindly funded by the Lloyds Patriotic Fund and the Armed Forces Covenant Fund Trust.

A great place to work:

We know that none of this is achievable without building a great team, and the key to doing that is to create a great place to work. During 2024 we will begin creating a transformation plan which will lay out the route to Scotty’s becoming the 2030 version of the charity it needs to be.

THRUST #2

THRUST #2 During 2024 we will develop Increase outreach & accessibility: our corporate partnerships offer Again, keep the headers but change and relaunch our FEAR NAUGHT the text under them to: There are merchandise website. so many bereaved young people

“To be supporting 1,000+ young people by 2030, we need to start building the 2030 version of Scotty’s today. Not only will that see us increasing the number of young people we support by around 70%, we will also need to grow our team to provide that support, the infrastructure around that team to ensure they have the tools and facilities they need, and to grow our income to fund all of that.”

- Stuart Robinson CEO, Scotty’s Little Soldiers

THE FUTURE

THE FUTURE

A MESSAGE FROM STUART

In 2022, Scotty’s saw sustainable growth, developing our team and expanding our programmes to further support bereaved military families. Our success is a testament to our dedicated team and generous supporters, and we’re excited for an even more impactful future.

espite the challenging economic climate, the D team remains steadfast in our mission to support bereaved Forces children and young people. In 2022, we achieved a significant milestone by assisting 591 bereaved young individuals through our four Family Programmes, marking an increase of 87 young people from the previous year.

more young people necessitates additional funding, which, in turn, requires an investment in our Supporter team. Moreover, our continuous engagement with bereaved Forces families reveals gaps in available support, prompting us to expand and improve our services.

preserving the values and culture that have always been at the heart of Scotty’s.

Our vision for the future includes specific milestones which you can read about in the ‘Future’ section of this report, and a steadfast commitment to the well-being of bereaved British Forces families.

This growth extends to our infrastructure, such as adopting new technology, facilities, tools, and training. While many charities face declining income, we at Scotty’s are determined to forge ahead on all fronts, despite the challenging climate.

This achievement wouldn’t have been possible without the amazing support of our generous supporters. Your commitment to joining us on our mission is essential to making a lasting positive impact on the lives of these brave young people and their families.

Stuart Robinson CEO, Scotty’s Little Soldiers

Our journey as a charity will lead us through various phases, and the next couple of years will bring significant change. We’re evolving from a small organization to a medium-sized one, all while

As we aspire to support even more young people, we recognize that growth in all aspects of our charity is essential. Helping

“ We will continue to listen, adapt, and grow, driven by our shared values and the belief that every bereaved child deserves the opportunity to smile again.

CEO’S MESSAGE

FINANCES

Income 2022: £1,623,117

Income 2021: £1,191,496

In 2022, Scotty’s achieved significant growth, supporting 591 beneficiaries, with a 36% income increase. New team members improved core functions, and a fresh auditor was welcomed. The transition to a modern CIO structure continues, targeting completion by the end of 2023.

he 2022 year has yet again seen Scotty’s grow. T We continued to work towards our goal of supporting 1,000 bereaved British military children and young people by 2030, increasing from supporting 504 Members and Springboarders in 2021 to 591 during this year. We also continually reflect on our Mission and expand our services to our Members and Springboarders to achieve this. An example of this in the year, was our newly designed Remembrance Weekend event, which allowed us to take 55 children and young people to London for the poignant weekend. This new format allowed these bereaved military families to attend the Festival of Remembrance, march united in the Remembrance Parade and spend time together at such a difficult time of year.

INVESTING IN SCOTTY’S

In order to ensure we can continue providing the very best support to an increased number of beneficiaries we knew we would need to continue to grow our income to sustain this. We carefully invested in our expenditure relating to raising funds and was delighted to see the rewards of this for our Members and Springboarders as our income increased by 35% from the previous year. As always, we are extremely grateful to each and every one of our supporters who enabled us to achieve this growth and, to not only continue providing support to bereaved military children, but also enhance it.

We also decided that the costs and availability of outsourcing some of our core business functions, such

CIO

as Finance and IT, were causing us inefficiencies and so we invested in new team members in the year. These new starters joined and improved many of our systems, giving us the time and data to make better decisions to allow our Charity to keep being its best, to focus on our core programmes and to be sustainable long term. We finished the year with a

Work continues towards the transition from our current unincorporated trust Charity to the more modern CIO structure. Legislation changes are expected to take place in Autumn 2023 which would allow us to transfer all activities and assets and close the original Charity at the end of 2023, therefore our revised target date for this change is 31 December 2023 to encompass this expected simplification.

surplus of £276,404, however some of these funds are restricted for use over the next couple of years and our available cash reserves actually reduced at year end to 3-months of expenditure, which is at the lower end of our Reserves policy of operating with between 3-6 months.

As always, we publish this supporter focused Annual Review on our website and our fully audited financial report on the Charity Commission website.

NEW AUDITOR

After a number of years with our previous auditor, and a new in house Financial Controller, we decided to change auditors for the year of 2022 to gain a fresh perspective on our systems and finances.

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Expenditure 2022: £1,346,713

Expenditure 2021: £1,054,973

During 2022 we invested more in the future growth of the charity which resulted in...

87 £[£] Growing the team by 4 to 22 Supporting an additional team members 87 children & young people vs 2021

Investing £112k more on raising funds than in 2021

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For every £1 we
spent on raising
funds, we generated
£3.99 of income
£1 £3.99
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FINANCES

FINANCES

TRUSTEES’ REPORT

The Trustee of the Charity is Scotty’s Little Soldiers CIO. The trustees of the CIO are:

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EAMONN ELLEN JASON JONATHAN
O’SULLIVAN PLUMER WORTHY JAMES
(CHAIR)
LUKE SIMON STEVEN
PRIESTLEY MILLAR WARD
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he Trustees present their report and financial T statements for the year ended 31 December 2022. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s governing document, the Charities Act 2011 and the 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 (FRS102). Scotty’s Little Soldiers is a Charitable

agreed as the preferred course of action due to the cost and logistical complications of transferring existing leases. This process plans to take place in the main on 31 December 2023.

Incorporated Organisation which was set up on 2nd December 2016. The original ‘Scotty’s Little Soldiers (The “Charity” 1136854) was established in 2010 as an unincorporated charity. Following guidance from the Charity Commission the CIO was established and became the sole trustee of the Charity on 27th November 2018. The charitable activities will be fully transferred to the CIO and the Charity will be dissolved once all existing lease agreements established by the Charity have expired. This was

OBJECTIVES AND ACTIVITIES

The Charity’s mission is to provide relief from the effects of bereavement to children and young people who have experienced the death of a parent who served with the Armed Forces of the Crown.

REVIEW OF CHARITABLE ACTIVTIES AND ACHIEVEMENTS FOR THE PUBLIC BENEFIT

We deliver on our promises through our four Family Programmes:

Each Programme has its own four guiding principles around which all activities are focused:

SUPPORT Programme:

SMILES Programme:

SPRINGBOARD Programme:

STRIDES Programme:

OUR OVERARCHING PROMISES ARE:

We want every bereaved Service child and young person to have:

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1 Access to the very best emotional health and well-being support.
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During 2022 the charity helped 591 bereaved children and young people. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

2 Outstanding development opportunities. 3 The chance to smile again.

TRUSTEES’ REPORT

TRUSTEES’ REPORT

GRANT MAKING POLICY

GRANT MAKING POLICY charity, be transferred to another charity may face; the establishment The charity supports beneficiaries charity with like for like objects of systems and procedures to through the use of a number of or in any other manner approved mitigate those identified risks and small grants (no greater than by the Charity Commission. The the implementation of procedures £1,000) as part of the STRIDES Trustees have a policy to maintain designed to minimise the potential Programme. There are 5 grant between 3-6 months of charitable impact on the charity should those schemes available, all designed to expenditure. This level has been risks materialise. help disadvantaged young people chosen to help combat any shortwith educational and personal term financial risks including PLANS FOR THE FUTURE development aims; The Scotty declines in income and rising More detail on our plans for the Allowance, New School Grant, costs due to inflation. The present future can be read earlier in the Scotty’s Driving Grant, Scotty’s level of cash reserves held for charity’s Supporter Annual Review. Higher Education Grant and The the operating Charity is £325,054 Future plans are centred around Super Grant. Applications are (2021 £471,475) which represents 3 a 5-year strategic plan which will submitted year-round via the months’ charitable expenditure. see the charity moving closer to charity’s online portal and the The cash reserves for the Group its longer term goal of supporting specific criteria for each grant is including the trading subsidiary 1,000+ bereaved children and explained on the charity’s website. is £326,370 (2021 £489,634). young people annually by 2030. This is at the lower end of the FINANCIAL REVIEW Trustees’ range and is due to an In the more immediate term, plans The Trustees are pleased to report investment in people in order for 2023 include: that financially the organisation to help our Charity to meet the is in good health and continues support needs of our Members • Introduction of a 3-year project on its planned growth trajectory, and Springboarders. The CIO total to create a military bereavement increasing income versus 2021 by reserves, which includes assets offer for education providers. 36% to £1,623,117 (from £1,191,496 in such as our 7 holiday homes, is 2021). £1,400,951 (2021 £1,124,547). This • Increasing the availability of our Our 2030 goal of supporting over increased predominately due to services to 650 bereaved children 1,000 bereaved Forces children the kind donation of a seventh and young people. & young people annually will holiday home by Forces Support require the charity to grow its Charity. £936,981 (2021 £923,011) of • Development of a dedicated income year on year, every year, the reserves held are categorised Corporate Partnerships income between now and then. There is as unrestricted funds, £463,970 stream. therefore a requirement not only (2021 £201,536) are categorised as to raise enough funds to provide restricted funds. • Planning the charity’s longerour planned services for the year, term infrastructure, including but also to invest in the charity’s PRINCIPAL SOURCES future leadership structure, growth to build the infrastructure OF INCOME AND HOW succession planning, and goal required to deliver on our future EXPENDITURE MEETS setting framework.

charity may face; the establishment

of systems and procedures to mitigate those identified risks and the implementation of procedures designed to minimise the potential impact on the charity should those risks materialise.

PLANS FOR THE FUTURE

More detail on our plans for the future can be read earlier in the charity’s Supporter Annual Review. Future plans are centred around a 5-year strategic plan which will see the charity moving closer to its longer term goal of supporting 1,000+ bereaved children and young people annually by 2030.

In the more immediate term, plans for 2023 include:

Our 2030 goal of supporting over 1,000 bereaved Forces children & young people annually will require the charity to grow its income year on year, every year, between now and then. There is therefore a requirement not only to raise enough funds to provide our planned services for the year, but also to invest in the charity’s growth to build the infrastructure required to deliver on our future goals.

PRINCIPAL SOURCES OF INCOME AND HOW EXPENDITURE MEETS OBJECTIVES

In line with our growth plans our expenditure also increase during 2022, up by 28% from £1,054,973 to £1,346,713. This increase was split across both our delivery services, assisting more young people, and also to invest in the charity’s growth.

Our 5-year strategy is to develop 4-5 sustainable income streams, providing the charity with stable but diversified income. In 2022, 52% of our income came from grant funding, with the balance split between individual fundraising and donations, and income from business fundraising. One of our 5 goals for 2023 is to further develop our corporate partnerships income stream.

RESERVES POLICY

The Trustee Board have agreed a Reserves policy in line with the organisation objectives that all reserves shall be applied solely towards promotion of the object of the charity. In the event of dissolution of the charity the reserves would be first used for severance payments and winding up costs. The constitution states that any surplus must be either used directly for the objects of the

RISK MANAGEMENT

The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The Trustees have a risk management review which comprises; a continuing review of the risks the

STRUCTURE, GOVERNANCE AND MANAGEMENT

Related Parties

Mrs Nichola Scott-Howlin, and Mr Stuart Robinson are listed as Officers of the Limited Trading Company Scotty’s Little Soldiers Trading Ltd. This company was created to sell merchandise on behalf of the Charity, the profits from which are all donated to the Charity. No dividends or salaries are taken from the Limited Company. The CIO was confirmed by Companies House as the relevant legal entity with significant control of Scotty’s Little Soldiers Trading Ltd on 11/01/2019. No Trustees were reimbursed for their personal expenses during 2022.

Governing Document

The CIO is governed by its Constitution dated 02 December 2016. It was registered as a charity with the Charity Commission on 02 December 2016.

The Charity is governed by its Constitution dated 17 April 2010. It was registered as a charity with the Charity Commission on 13th July 2010.

Trustees

The CIO currently has seven Trustees. Eamonn O’Sullivan, Ellen Plummer, Jason Worthy (Chair), Jonathan James, Luke Priestley, Simon Millar & Steven Ward. The Trustees meet quarterly with the Chief Executive, Stuart Robinson and the Charity’s Founder, Nikki Scott, to whom the day to day operations are delegated.

Auditor

Following multiple years working closely with Mapus-Smith & lemmon LLP, the Trustees decided it would be prudent to recruit a new auditor to provide a fresh look at the charity’s accounting. TC Group was appointed by the board to conduct an audit of the charity’s 2022 accounts.

Appointment of new Trustees

The CIO has a formal Trustee Recruitment policy and process. Disclosure of Information to New Trustees positions can Auditor be advertised by the CIO or Each of the Trustees has confirmed nominations from the management that there is no information of team and the existing Trustees can which they are aware which is be put forward. Those nominated relevant to the audit, but of which and appointed are elected at the first the auditor is unaware. They have AGM following appointment. The further confirmed that they have CIO plans to add further Trustees taken appropriate steps to identify over the next 3 years to fill gaps such relevant information and to in the board’s current skill set, to replace Trustees fulfilling their full such information. term of service, and to provide more diversity across the group. This The Trustee report was approved by process started during 2021 when the Board of Trustees. 3 new Trustees were added to the board.

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustee report was approved by the Board of Trustees.

Organisation

The Charity is administered by Signed a committee containing no less than 3 Trustees of the CIO. This Scotty’s Little Soldiers CIO committee meets 4 times per year. Jason Worthy - Chair To facilitate effective operations the Chief Executive Officer has delegated authority, within terms of delegation approved by the Trustees, for operational matters including Date 23/10/2023 finance and employment. The CEO reports frequently to the Trustees, usually on a monthly basis via written reports and conference calls.

TRUSTEES’ REPORT

TRUSTEES’ REPORT

FINANCIAL STATEMENTS

STATEMENT OF TRUSTEE RESPONSIBILITIES

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

either intend to cease operations, or have no realistic alternative but to do so.

The Trustees are responsible for preparing the Trustee Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO and of the incoming resources and application of resources of the CIO for that year.

The Trustees are responsible for the maintenance and integrity of the CIO and financial information included on the Charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In preparing these financial statements, the Trustees are required to:

Responsibilities of trustees

As explained more fully in the statement of Trustee responsibilities, the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the CIO’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

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF SCOTTY’S LITTLE SOLDIERS

Opinion

We have audited the consolidated financial statements of Scotty’s Little Soldiers (the ‘CIO) and its subsidiaries (the “Group”) for the year ended 31 December 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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:

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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical

requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

we are required to determine

whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Conclusions relating to going concern

Matters on which we are required to report by exception

In auditing the financial

statements, we have concluded We have nothing to report that the Trustee use of the going in respect of the following concern basis of accounting in matters in relation to which the the preparation of the financial Charities (Accounts and Reports) statements is appropriate. Regulations 2008 require us to Based on the work we have report to you if, in our opinion: performed, we have not identified any material uncertainties • the information given in relating to events or conditions the financial statements is that, individually or collectively, inconsistent in any material may cast significant doubt on respect with the Trustee report; the Group’s ability to continue or as a going concern for a period of at least twelve months from • sufficient accounting records when the financial statements are have not been kept; or authorised for issue.

Our responsibilities and the • the financial statements are responsibilities of the Trustees not in agreement with the with respect to going concern are accounting records; or described in the relevant sections of this report. • we have not received all the

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements,

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

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.

We assessed the susceptibility of the Group’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

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

The extent to which the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

• identified laws and regulations actual and potential litigation were communicated within and claims. the audit team regularly and the team remained alert to There are inherent limitations instances of non-compliance in our audit procedures described throughout the audit. above. The more removed that

laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any, Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: https:// www.frc.org.uk/Our-Work/ Audit/Audit-and-assurance/ Standards-andguidance/ Standards-and-guidance-forauditors/Auditors-responsibilitiesfor-audit/Description-ofauditorsresponsibilities-for-audit. aspx. This description forms part of our auditor’s report.

Other matters

Your attention is drawn to the fact that the Group has prepared financial statements in accordance with “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* (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.

Use of our report

This report is made solely to the CIO’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the CIO’s trustees 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 CIO and the CIO’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Signed

Mark Cummins

(Senior Statutory Auditor) for and on behalf of TC Group (Statutory Auditor)

31 October 2023

Date

The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN

TC Group Is eligible for appointment as auditor of the CIO by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

SCOTTY’S LITTLE SOLDIERS CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

SCOTTY’S LITTLE SOLDIERS CONSOLIDATED BALANCE SHEET AS AT 31 DECEMBER 2022

Income from:
Donations and
Legacies
Fundraising and
Trading
Commercial trading
operation
Total income
received
Expenditure on:
Raising Funds
Charitable Activities
Taxation
Total Expenditure
Notes
2
3
4
5
8
Net (expenditure)/
income for
the year/Net
movement in funds
Restated Fund
balances at 1 January
2022 (see note 20)
Fund transfers (see
note 20)
Fund balances at 31
December 2022		 Unrestricted
Funds
2022
£
350,280
290,545
46,750
687,575
325,148
520,322
-
845,470
(157,895)
923,011
171,865
936,981		 Restricted
Funds
2022
£
935,342
200
-
935,542
-
501,243
-
501,243
434,299
201,536
(171,865)
463,970		 Total
2022
£
1,285,622
290,745
46,750
1,623,117
325,148
1,021,565
-
1,346,713
276,404
1,124,547
-
1,400,951		 Restated
Unrestricted
Funds
2021
£
607,223
-
43,540
650,763
212,977
436,656
(617)
649,016
1,747
921,264
-
923,011		 Restated
Restricted
Funds
2021
£
540,733
-
-
540,733
-
405,957
-
405,957
134,776
66,760
-
201,536		 Total
2021
£
1,147,956
-
43,540
1,191,496
212,977
842,613
(617)
1,054,973
136,523
988,024
-
1,124,547
CIO
2022
£
-
-
3
3
-
-
150
150
-
150
-
153
-
153
153
Restated
Group
2021
£
21,578
459,662
-
481,240
40,959
162,026
489,634
692,619
(49,312)
643,307
-
1,124,547
201,536
923,011
1,124,547
Group
2022
£
43,831
609,237
-
653,068
48,979
412,787
326,370
788,136
(40,253)
747,883
-
1,400,951
463,970
936,981
1,400,951
Fixed Assets
Intangible assets
Tangible assets
Investments
Current Assets
Stocks
Debtors
Cash at bank and in hand
Creditors: Amounts falling
due within one year
Net current assets
Provision for liabilities
Total assets less current
liabilities
Income funds
Restricted funds
Unrestricted funds
Notes
11
12
13
15
16
17
19
A prior year adjustment has been made – as detailed in notes 15 and 19.
The fnancial statements were approved by the Trustees on 23/10/2023.		 CIO
2021
£
-
-
3
3
-
-
-
-
-
-
-
3
-
3
3

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

All income and expenditure derive from continuing activities.

A prior year adjustment has been made – as detailed in note 19.

Jason Worthy

Simon Millar

Chairman

Trustee

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

SCOTTY’S LITTLE SOLDIERS CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022

----- Start of picture text -----
2022 2022 2021 2021
Notes £ £ £ £
Cash flows from operating
activities
Cash generated from operations 25 64,195 117,846
- -
Income taxes paid
Investing activities
Purchase of intangible assets (27,389) (23,976)
Purchase of tangible fixed assets (200,070) (23,300)
- -
Cash introduced on acquisitions
Net cash used in investing
activities (227,459) (47,276)
Net cash used in financing
activities - -
Increase/(decrease) in cash
and cash equivalents (163,264) 70,570
Cash and cash equivalents at
beginning of year 489,634 419,064
Cash and cash equivalents at
end of year 326,370 489,634
----- End of picture text -----

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Accounting policies

Charity Information

Scotty’s Little Soldiers is a charitable incorporated organisation (CIO). The principal office for the CIO and its two subsidiaries is 21 Bergen Way, North Lynn Industrial Estate, King’s Lynn, Norfolk, PE30 2JG.

Basis of accounting

The financial statements have been prepared in accordance with the CIOs governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP “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). The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the Group. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements

have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Basis of accounting and consolidation

These financial statements consolidate the results of the CIO, its unincorporated charitable subsidiary Scotty’s Little Soldiers (charity number 1136854) and its trading subsidiary Scotty’s Little Soldiers Trading Limited (company number 07667490). The trading subsidiary is a private company limited shares, registered in England and Wales.

A separate statement of

financial activities is not presented for the CIO itself following the exemptions available under the Charities SORP.

Going concern

The trustee considers that there are no material uncertainties about the Group’s ability to continue as a going concern.

At the time of approving the financial statements, the trustee has a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future. Thus the trustee continues to adopt the going concern basis of accounting in preparing the financial statements.

Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

The Charity has a restricted income fund to account for situations where a donor or grant provider requires that a donation or grant must be spent on a particular purpose or where funds have been raised for a particular purpose. All other funds are unrestricted income funds.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Incoming resources

Income is recognised when the Charity is legally entitled to it after any performance

conditions have been met,

the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Assets for distribution are recognised only when distributed. Assets given for use by the Charity are recognised when receivable. Stocks of undistributed donated goods are not valued for balance sheet purposes.

Grant income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Resources expended

Expenditure is recognised when a liability is incurred. Contractual arrangements and performance related grants are recognised as goods or services are supplied. Other grant payments are recognised when a constructive obligation arises that results in the payment being unavoidable.

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

Costs for charitable activities are recognised when the liability is incurred.

Scotty’s Little Soldiers Trading Limited Fixtures and fittings 15% reducing balance

Intangible fixed assets other than goodwill Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the statement of financial activities.

Impairment of Fixed Assets At each reporting end date, the Charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity. mortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

Software 10% straight line

Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Capitalisation of fixed assets Tangible fixed assets are capitalised at original cost of acquisition. Donated tangible fixed assets which do not have a cost to the Charity are capitalised at their current value at the date of donation.

Lodges 4% straight line 1.12 Financial instruments Lodge and office equipment 25% straight line The Charity has elected to apply Computers 25% reducing balance the provisions of Section 11 Motor vehicles 25% reducing balance ‘Basic Financial Instruments’

and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charity’s balance sheet when the Charity becomes party to the contractual provisions of the instrument.

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

Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment

is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

recognised immediately as an The carrying amount of expense when the Charity is deferred tax assets is reviewed demonstrably committed to at each reporting end date and terminate the employment reduced to the extent that it is no of an employee or to provide longer probable that sufficient termination benefits. taxable profits will be available to allow all or part of the asset Retirement benefits to be recovered. Deferred tax Payments to defined is calculated at the tax rates contribution retirement benefit that are expected to apply in schemes are charged as an the period when the liability is expense as they fall due. settled or the asset is realised. Deferred tax is charged or Leases credited in the profit and loss Rentals payable under operating account, except when it relates leases, including any lease to items charged or credited incentives received, are charged directly to equity, in which as an expense on a straight case the deferred tax is also line basis over the term of the dealt with in equity. Deferred relevant lease. tax assets and liabilities are offset when the company has a Taxation legally enforceable right to offset Scotty’s Little Soldiers Trading current tax assets and liabilities Limited and the deferred tax assets and The tax expense represents the liabilities relate to taxes levied sum of the tax currently payable by the same tax authority.

The tax expense represents the sum of the tax currently payable and deferred tax.

Judgements and key sources of estimation uncertainty

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for

Scotty’s Little Soldiers Trading Limited

In the application of the

company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.

The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

Donations and legacies

Donations and gifts
Legacies receivable
Grants
Corporate
Overwatch
Total income		 Unrestricted
Funds
2022
£
253,735
-
11,289
29,572
55,684
350,280		 Restricted
Funds
2022
£
1,768
-
827,742
105,832
-
935,342		 Total
2022
£
255,503
-
839,031
135,404
55,684
1,285,622		 Restated
Unrestricted
Funds
2021
£
513,184
1,000
58,175
-
34,864
607,223		 Restated
Restricted
Funds
2021
£
50,000
-
490,733
-
-
540,733		 Total
2021
£
563,184
1,000
548,908
-
34,864
1,147,956

We have changed the way we analyse our income in the year ending 2022 to give a greater level of detail, and so some comparatives would have been grouped together in the year ending 2021 that are now shown as separate lines.

Fundraising and trading

Fundraising events
Corporate fundraising
Other income
Total income		 Unrestricted
Funds
2022
£
272,212
16,033
2,300
290,545		 Restricted
Funds
2022
£
-
200
-
200		 Total
2022
£
272,212
16,233
2,300
290,745		 Restated
Unrestricted
Funds
2021
£
-
-
-
-		 Restated
Restricted
Funds
2021
£
-
-
-
-		 Total
2021
£
-
-
-
-

We have changed the way we analyse our income in the year ending 2022 to give a greater level of detail, and so some comparatives would have been grouped together in the year ending 2021 that are now shown as separate lines.

Raising funds

Charitable activities

Team costs
Benefciary gifts &
vouchers
Benefciary events
Respite breaks
Benefciary
bereavement
resources
Grant funding of
activities (see note 6)
Share of support
costs (see note 7)
Share of governance
costs (see note 7)
Analysis by fund
Unrestricted funds
Restricted funds		 Smiles
Programme
2022
£
38,533
46,168
67,184
134,848
979		 Strides
Programme
2022
£
16,051
-
-
-
(5,072)		 Springboard
Programme
2022
£
16,051
-
-
-
2,651		 Support
Programme
2022
£
64,495
-
37,314
-
4,661		 Families
Central
Programme
2022
£
61,485
-
-
-
15,479		 Total
2022
£
196,615
46,168
104,498
134,848
18,698
500,827
45,268
463,314
12,156
1,021,565
520,322
501,243
1,021,565		 Restated
Total
2021
£
205,993
49,464
68,483
120,973
45,685
287,712
-
146,707
3,039		 10,979
28,661
40,999
1,013		 18,702
16,607
36,103
1,013		 106,470
-
137,071
4,052		 76,964
-
102,434
3,039		 490,598
30,421
309,024
12,570
437,458 81,652 72,425 247,593 182,437 842,613
183,689
253,769		 21,732
59,920		 42,240
30,185		 94,860
152,733		 177,801
4,636		 436,656
405,957
437,458 81,652 72,425 247,593 182,437 842,613
Seeking donations, grants and legacies
Team costs
Share of support costs
Share of governance costs
Fundraising and publicity
Commercial trading operation
Total Expenditure		 Unrestricted
Funds
2022
£
72,793
106,916
97,668
224
277,601
47,547
325,148		 Unrestricted
Funds
2021
£
45,738
79,639
60,438
-
185,815
27,162
212,977

This expenditure represents the costs to the Group of raising funds via our core income streams of grants, corporate, donations and fundraising.

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

For the year ended 31 December 2021 (Restated)

Team costs
Benefciary gifts &
vouchers
Benefciary events
Respite breaks
Benefciary
bereavement
resources
Grant funding of
activities (see note 6)
Share of support
costs (see note 7)
Share of governance
costs (see note 7)
Analysis by fund
Unrestricted funds
Restricted funds		 Smiles
Programme
2021
£
27,410
49,164
68,483
120,973
663		 Strides
Programme
2021
£
15,192
-
-
-
9,550		 Springboard
Programme
2021
£
15,192
-
-
-
7,718		 Support
Programme
2021
£
44,690
-
-
-
8,150		 Families
Central
Programme
2021
£
103,509
-
-
-
19,604		 Total
2021
£
205,993
49,464
68,483
120,973
45,685
490,598
30,421
309,024
12,570
842,613
436,656
405,957
842,613		 Total
2020
£
148,689
53,109
19,080
111,952
26,383
266,693
-
39,627
-		 24,742
18,103
-
-		 22,910
12,318
-
-		 52,840
-
-
-		 123,113
-
269,397
12,570		 359,213
26,190
178,663
13,116
306,320 42,845 35,228 52,840 405,080 577,182
62,860
243,760		 30,845
12,000		 11,915
23,313		 3,272
49,568		 327,764
77,316		 329,580
247,602
306,620 42,845 35,228 52,840 405,080 577,182

Grants payable

----- Start of picture text -----
Strides Springboard
Programme Programme Total 2021
£ £ £ £
Grants to
individuals:
Beneficiaries’ grants 28,661 16,607 45,268 30,421
28,661 16,607 45,268 30,421
----- End of picture text -----

Support costs

Team costs
Depreciation
Other offce costs
Premises expenses
Marketing
Insurance
Bank charges
Vehicle costs
Auditors’
remuneration - for
audit
Auditors’
remuneration - for
other services
Analysed
between:
Fundraising
Charitable activities		 Support
costs
£
368,387
51,854
48,884
29,414
52,804
4,206
1,085
4,348
-
-		 Governance
costs
£
-
-
-
-
-
-
-
-
9,000
3,380		 Allocation
basis
Time spent
Asset usage
IT usage
Floor space
Content objective
Team costs
Income split
Car usage
Legal
requirement
Team costs for
payrol
2022
£
368,387
51,854
48,884
29,414
52,804
4,206
1,085
4,348
9,000
3,380
573,362
97,844
475,518
573,362		 Support
costs
£
203,733
35,523
46,754
1,456
74,681
1,101
2,110
4,104
-
-		 Governance
costs
£
-
-
-
-
-
-
-
-
8,384
4,186
12,570
-
12,570
12,570		 2021
£
203,733
35,523
46,754
1,456
74,681
1,101
2,110
4,104
8,384
4,186
560,982 12,380 369,462 382,032
97,668
463,314		 224
12,156		 60,438
309,024		 60,438
321,594
560,982 12,380 369,462 382,032

Taxation

----- Start of picture text -----
Group Group CIO CIO
2022 2021 2022 2021
£ £ £ £
UK Corporation tax
charge on profit for the
year - - - -
Origination and
reversal of timing
differences - (617) - -
- (617) - -
----- End of picture text -----

Trustees

None of the trustees of the CIO or group (or any persons connected with them) received any remuneration during the year.

During the year, no expenses were paid to the trustees or those closely connected to trustees (2021 - £Nil).

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

Employees

The average monthly number of employees during the year was:

----- Start of picture text -----
2022 2021
Number Number
20 16
Employment costs 2022 2021
£ £
Wages and salaries 592,033 441,403
Social security costs 54,477 37,816
Pension costs 12,705 8,862
659,215 488,081
----- End of picture text -----

The total employee benefits of the key management personnel for the Charity were £121,599 (2021 - £108,319). The number of employees whose annual remuneration was £60,000 or more were:

----- Start of picture text -----
2022 2021
Number Number
£60,001 - £70,000 1 1
----- End of picture text -----

Intangible fixed assets GROUP

----- Start of picture text -----
Software
£
Cost
At 1 January 2022 23,976
Additions 27,389
At 31 December 2022 51,365
Amortisation and impairment
At 1 January 2022 2,398
Amortisation charged for the year 5,136
At 31 December 2022 7,534
Carrying amount
At 31 December 2022 43,831
At 31 December 2021 21,578
----- End of picture text -----

Tangible fixed assets GROUP

----- Start of picture text -----
Lodges and
office Motor
Lodges equipment Computers vehicles Total
£ £ £ £ £
Cost
At 1 January 2022 620,352 17,994 16,752 27,813 682,911
Additions 158,686 11,260 30,124 - 200,070
Disposals - (5,028) (3,262) (2,000) (10,290)
At 31 December 2022 779,038 24,226 43,614 25,813 872,691
Depreciation
At 1 January 2022 187,713 15,487 8,059 11,990 223,249
Charge for the year 31,161 2,951 9,449 3,837 47,398
Eliminated on disposal - (3,427) (2,241) (1,525) (7,193)
At 31 December 2022 218,874 15,011 15,267 14,302 263,454
Carrying amount
At 31 December 2022 560,164 9,215 28,347 11,511 609,237
At 31 December 2021 432,639 2,507 8,693 15,823 459,662
----- End of picture text -----

Fixed asset investments

----- Start of picture text -----
2022 2021
£ £
Investments in trading subsidiaries 3 3
Movements in fixed asset investments Shares
£
Cost or valuation
As at 1 January 2022 3
At 31 December 2022 3
Carrying amount
As at 31 December 2022 3
At 31 December 2021 3
----- End of picture text -----

Details of the group’s subsidiaries at 31 December 2022 are as follows:

----- Start of picture text -----
Country of Nature of Class of % Held % Held
Name of incorporation or business shareholding Direct Indirect
undertaking residency
Scotty’s Little Soldiers
Trading Limited (reg
07667490) United Kingdom Trading company Ordinary 100.00 -
Scotty’s Little Soldiers
(reg 1136854) United Kingdom Unincorporated N/A N/A N/A
charity
----- End of picture text -----

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

A summary of the subsidiaries’ performance and assets is shown below:

Income
Expendture
Donations to parent Charity
Surplus/(defcit)
Net assets		 Trading
2022
£
46,750
(47,547)
(797)
(341)
(1,138)
1,883		 Charity
2022
£
1,576,708
(1,299,166)
277,542
-
277,542
1,399,069		 Trading
2021
£
43,540
(43,540)
-
-
-
3,021		 Charity
2021
£
1,164,951
(1,028,428)
136,523
-
136,523
1,121,527

Financial Instruments

----- Start of picture text -----
2022 2021
£ £
GROUP
Carrying amount of financial assets
Debt instruments measured at amortised cost 592,213 565,401
Carrying amount of financial liabilities
Measured at amortised cost 40,253 49,312
CIO
Carrying amount of financial assets
Debt instruments measured at amortised cost - -
Equity instruments measured at cost less
impairment 3 3
Carrying amount of financial liabilities
Measured at amortised cost - -
----- End of picture text -----

Debtors

----- Start of picture text -----
Restated
Group Group CIO CIO
Amounts falling due 2022 2021 2022 2021
within one year: £ £ £ £
Trade debtors 265,842 75,767 - -
Other debtors 75,365 48,532 - -
Prepayments and
accrued income 71,580 37,727 - -
412,787 162,026 - -
----- End of picture text -----

The prior year adjustment is detailed in note 15.

Creditors: amounts falling due within one year

----- Start of picture text -----
Group Group CIO CIO
2022 2021 2022 2021
£ £ £ £
Trade creditors 7,340 21,048 - -
Other creditors 16,680 14,023 - -
- -
Corporation tax (788) (785)
Accruals and deferred
income 17,021 15,026 - -
40,253 49,312 - -
----- End of picture text -----

Retirement benefit schemes

The subsidiary Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £12,693 (2021 - £8,862).

Stocks

----- Start of picture text -----
Restated
Group Group CIO CIO
2022 2021 2022 2021
£ £ £ £
Finished goods and
goods for resale 48,979 40,959 - -
48,979 40,959 - -
----- End of picture text -----

Following a change of auditors for the 2022 year, a discussion took place relating to the accounting treatment of our fundraising merchandise and Members’ gifts. Although they are an asset, we no longer feel their nature constitutes that of stock and so they have been classified as other debtors, including the comparative being re-stated also.

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

Restricted funds

Help Their Children Smile
Bereavement Support Resources
Educational Support and Resources
Supporting Bereaved Young Adults
Voice of Bereaved Military Children		 Balance at 1
January 2022
£
60,000
69,850
12,000
59,686
-
201,536		 Incoming
resources
£
411,010
179,310
302,181
30,771
12,270
935,542		 Resources
expended
£
(253,769)
(152,733)
(59,920)
(30,185)
(4,636)
(501,243)		 Transfers
£
(163,086)
(5,485)
(2,190)
(1,104)
-
(171,865)
Balance at 31
December 2022
£
54,155
90,942
252,071
59,168
7,634
463,970

Help Their Children Smile - This funding has been provided by a number of funders in order to provide respite breaks, gifts at poignant times of the year and put on events to encourage bereaved military children to have fun and smile again and to help ensure they do not feel alone in their grief.

Bereavement Support Resources - This funding has been provided by a number of funders in order to provide 1:1 Support sessions, bereavement resources and attend events which allow bereaved military children and young people to remember their parent who has died, cope with the effects of bereavement, promote emotional wellbeing and to reduce any feelings of isolation.

Prior Year Analysis of Funds

----- Start of picture text -----
Restated
Balance at Balance at 31 Balance at 31
1 January Incoming Resources December Prior Year December
2021 resources expended 2021 Adjustment 2021
£ £ £ £ £ £
- -
Smiles Programme 267,853 (232,853) 35,000 35,000
- - - -
Strides Programme 12,000 (12,000)
-
Springboard Programme 95,000 (25,000) 70,000 (13,314) 56,686
Support Programme 36,260 110,880 (90,039) 57,101 (2,251) 54,850
Families Central
-
Programme 30,500 55,000 (30,500) 55,000 55,000
66,760 540,733 (390,392) 217,101 (15,565) 201,536
----- End of picture text -----

Prior Year Adjustment

Educational Support and Resources - This funding has been provided by a number of funders in order to provide educational support, school year group transitions and grants to partake in skill building activities to bereaved military children to boost their confidence and self-esteem, to promote self-development and learning opportunities and to ensure they are not disadvantaged because of their bereavement.

Supporting Bereaved Young Adults - This funding has been provided by a number of funders in order to provide grants to partake in skill building activities, a podcast and support to bereaved military young adults (aged from 18-25) to promote self-development and learning opportunities, provide resources to help them cope with the effects of their bereavement and to offer them opportunities to remember their parent who has died.

Voice of Bereaved Military Children - This funding has been provided by a number of funders and allows our bereaved military children and young adults to partake in discussions and activities to help us understand what services and offerings we can provide to best support them throughout their bereavement and ensure they are not disadvantaged as a result of it.

The transfers relate to when restricted funds have been used to purchase capital assets and these assets are not required to be restricted, as per the funding documentation.

A prior year adjustment has been made to reflect the true restricted funds balance at 1 January 2022 – an error had been made in the previous year’s accounts which saw restricted resources expended of £15,565 incorrectly classified as unrestricted resources expended.

Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Overwatch Balance at
1 January
2021
£
-		 Incoming
resources
£
34,864		 Resources
expended
£
(34,864)		 Balance at
1 January
2022
£
-		 Incoming
resources
£
55,684		 Resources
expended
£
(55,684)
(55,684)		 Balance at
31 December
2022
£
-
-
- 34,864 (34,864) - 55,684

The Overwatch programme is a subscription based programme available to supporters who donate regularly and have exclusive access to Scotty’s additional content. The designated funds during the year were spent on Families programmes.

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

Analysis of net assets between funds

Analysis of net
 assets betwe en funds
Fund balances at 31
December 2022 are
epresented by:
ntangible fxed assets
Tangible assets
Net current assets		 Unrestricted
2022
£
22,231
591,297
323,453		 Restricted
2022
£
21,600
17,940
424,430		 Total
2022
£
43,831
609,237
747,883
1,400,951		 Restated
Unrestricted
2021
£
21,578
458,441
442,992		 Restated
Restricted
2021
£
-
1,221
200,315		 Total
2021
£
21,578
459,662
643,307
936,981 463,970 923,011 201,536 1,124,547

The charitable activities have been supported by the following donors

Funding is acknowledged under the terms and conditions of the following grants and donations:

----- Start of picture text -----
Funder Value
----- End of picture text -----

ABF The Soldiers’ Charity £20,000
Annington Trust £50,000
Forces Support Limited £246,245
Lest We Forget Association £24,136
Lloyds Patriotic Fund £255,000
National Lottery Awards for All £10,000
Offce for Veterans’ Affairs Funding £35,000
RAF Benevolent Fund £8,000
Royal Navy & Royal Marines Charity and Greenwich Hospital £15,000
Veterans’ Foundation £88,587

Related party transactions

Scotty’s Little Soldiers CIO owns 100% of Scotty’s Little Soldiers. During the period ended 31 December 2022, bank accounts were opened in the name Scotty’s Little Soldiers CIO in readiness for the structure change. The initial deposit to open the bank accounts was funded by Scotty’s Little Soldiers – totalling £150 in the year. This is currently held as a debtor in the Charity awaiting the legal structural change.

Scotty Little Soldiers Trading Limited (a wholly owned subsidiary of Scotty’s Little Soldiers CIO) paid for expenses on behalf of Scotty’s Little Soldiers (Charity) totalling £Nil during the period ended 31 December 2022 (2021 - £Nil). Scotty’s Little Soldiers (Charity) paid for expenses on behalf of Scotty Little Soldiers Trading Limited totalling £Nil (2021 - £367) during the period ended 31 December 2022. Scotty Little Soldiers Trading Limited also organised some charitable events on behalf of Scotty’s Little Soldiers totalling £Nil (2021 - £5,824). As at 31 December 2022, Scotty’s Little Soldiers Trading Limited owed Scotty’s Little Soldiers £51,650 (2021- £54,536) in respect of a loan provided for the purchase of merchandise and paid expenses. A strategic plan is in place to ensure that Trading pays the loan off to Charity over the course of the next few years.

Cash generated from operations

Surplus for the year
Adjustments for:
Taxation (credited)
(Proft)/Loss on disposal of tangible fxed assets
Amortisation and impairment of intangible assets
Depreciation and impairment of tangible fxed assets
Movements in working capital:
(Increase)/decrease in stocks
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Cash generated from operations		 2022
£
276,404
-
3,097
5,136
47,398
(8,020)
(250,761)
(9,059)
64,195		 2021
£
136,523
(617)
273
2,398
33,428
42,481
(99,781)
3,141
117,846

Events after the reporting date

It is planned for the Charity to move all assets, and legalities with regards to donations pledged, to the CIO company, with effect from 31 December 2023.

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

GET INVOLVED

Scotty’s is the legacy of Cpl. Lee Scott who was killed whilst on tour in Afghanistan in 2009. He left behind his wife Nikki and two children Kai and Brooke, aged 5 years and 7 months at the time of his death. Nikki saw the devastating impact on them and so, in 2010, she set up Scotty’s Little Soldiers to support bereaved military children and young people.

veryone that supports a workplace event or making a Scotty’s is contributing commitment to donate. Whatever E to Lee’s legacy. Lee was the action we can guarantee that always up for a good time so we your contribution will have a aim to make sure supporting positive impact on the future lives Scotty’s brings a smile to your of bereaved British Forces children face, just like Lee did for everyone and young people. he met.

There are multiple ways you can support Scotty’s whether that is as an individual, a workplace or as part of a group. From taking on a fundraising challenge, holding

THANK YOU!

OUR 2022 SUPPORTERS

We would like to say thank you to all who committed to ensuring bereaved British Forces children have access to long term support by making a donation to us in 2022. All donations, no matter what size, make a huge difference, and we’d like to give a special mention to the trusts and companies that supported us with particularly generous contributions during 2022.

ABF The Soldiers Charity

Alan Boswell Group Charitable Trust

Annington Management Limited

Armed Forces Covenant Fund Trust

Awards for All

BFBS

YOUR SUPPORTER JOURNEY STARTS HERE

TAKE THE SCOTTY’S PLEDGE

Hundreds of bereaved military children aren’t getting the support they need. Will you pledge your support for the children of our heroes? We are currently providing bereavement support for 600+ military children and young people, but we are on a mission to be supporting 1,000 bereaved British Forces children annually by 2030. There’s one thing you can do to make a difference right now – and it’s completely free! Visit our website and join thousands who have already registered their support for our mission. www.scottyslittlesoldiers.co.uk

START YOUR FUNDRAISING JOURNEY TODAY

Whether you are a business thinking about getting involved or an individual looking to set yourself a personal challenge, we have something for you. Start your journey over on our website today and get in touch with the team if you need any support at fundraise@scottyslittlesoldiers.co.uk . Thank you.

Forces Support Fortis Vision Ltd Lloyds Patriotic Fund Makers of Playing Cards Charity Next Plc RAF Benevolent Fund Royal Navy & Royal Marines Charity Tesco Community Grant The Lest We Forget Association Veteran’s Foundation

CAN YOU SHARE A POST ON SOCIAL MEDIA?

It’s not all about the money, awareness is just as important. Follow us on social media and if you feel you get value from any of our posts why not share them with your friends and network. Just search for ‘Scotty’s Little Soldiers’ on your social media channels or click to follow us.

----- Start of picture text -----
THANKS
----- End of picture text -----

GET INVOLVED

Unit 21, Bergen Way, King’s Lynn, Norfolk, PE30 2JG

0800 092 8571 www.scottyslittlesoldiers.co.uk

Registered Charity No. 1170528

20 22

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