This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

==> picture [175 x 499] intentionally omitted <==

20 23 ANNUAL REVIEW

==> picture [175 x 65] intentionally omitted <==

Registered Charity No. 1170528

"rfi. 41 sri I'l t) J1,

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.

Nikki’s Note

Nikki’s Note Scotty’s Council Our Core Values CEO’s Message 2023 at a Glance Finances Our Programmes Trustees’ Report Our Members 2023 Financial Statements

I’m incredibly proud to share that in 2023, Scotty’s supported a recordbreaking 659 children and young people who have experienced the death of a parent who served in the British Armed Forces. That’s 659 children who know they aren’t alone, feel connected to a community that understands their grief, and can turn to Scotty’s for comfort and support in their darkest moments.

But here’s the reality: for the first time ever, our income hasn’t kept pace with the growing number of families turning to us for help. And yet, the need for our services has never been clearer.

where they were given an insight into the media and entertainment sectors and received media training to support them on their mission to become the voice of bereaved military children.

This year, we also welcomed Prince Harry, The Duke of Sussex, as Scotty’s Global Ambassador. He has been a supporter of the charity for several years and has always shown a genuine interest in our work. The time felt right to formalize this relationship. Having experienced bereavement as a child himself and served in the British Armed Forces, Prince Harry truly resonates with our members. They know he understands them and the challenges they face. His support will help raise awareness of Scotty’s, enabling us to reach and support even more bereaved children and young people.

New research in 2024 revealed that each year, over 2,100 children and young people in the UK experience the death of a parent who served. In total, more than 21,000 people are affected by bereavement within the military community annually. These numbers show just how many more children could benefit from our support if only they knew about us.

The Council has also worked incredibly hard on an animation to raise awareness of the unique challenges faced by young people who have experienced the death of a parent in the Armed Forces. This is part of our STRIDES Programme, which aims to ensure young people like them feel sensitively supported in their education journey.

We know there’s still so much work to be done, and I want to thank everyone who has been part of our journey. Please stay with us and help us make a difference in the lives of more young people—it’s what their parents would have wanted.

Despite these challenges, we exceeded our goal last year by welcoming 76 new members into the Scotty’s family. It’s always a bittersweet moment to see new faces join us—we’re deeply saddened by their circumstances, but grateful they’ve found a supportive community with Scotty’s.

I must give a special mention to Scotty Member Jack Rigby, who raised an incredible £120k for Scotty’s in honour of his dad, Fusilier Lee Rigby, to mark the 10th anniversary of his death. We’ve seen so many of our members working hard to raise funds for the charity by taking on various challenges and events. It was wonderful to see so many members and supporters at Scotty’s March in October, where participants took on 10km, 25km, or 50km in Chiltern’s finest countryside.

Throughout 2023, I’ve witnessed countless moments that reaffirm why we do what we do. Like when one of our Springboarders took a life-changing trip to the Philippines to help disadvantaged children, or when a Scotty Member became the Junior Brazilian Jiu-Jitsu World Champion.

Nikki Scott, BEM Founder, Scotty’s Little Soldiers

Nothing makes me prouder than seeing our members so determined to give back—it reassures me that we are making a real difference in their lives. Whether it’s £1 or £100,000 raised, we are incredibly grateful and proud.

==> picture [65 x 55] intentionally omitted <==

It was also incredible to see how much our Scotty’s Council gained from a twoday trip to Sky Studios in April,

“ In 2023 we welcomed 76 new members, which is always sad to see, but equally we are so glad those children now have Scotty’s.

NIKKI’S NOTE

1

2

3

4

==> picture [596 x 843] intentionally omitted <==

OUR PROMISES

OUR CORE VALUES

OUR CORE VALUES

AT A GLANCE

A quick look into the work of Scotty’s, highlighting key milestones, achievements 137 and the positive difference Scotty’s makes on I bereaved military children and young people. 451 76 E 6 83 31 68 PARENTS DIED BY ILLNESS 659 R 21 PARENTS DIED BY SUICIDE 90 33 46 D 280 GRANTS AWARDED 2,406 63 C M M A S D H M A L M

AT A GLANCE

OUR PROGRAMMES

Scotty’s services are delivered through 3 Family Programmes:

==> picture [153 x 154] intentionally omitted <==

==> picture [155 x 155] intentionally omitted <==

==> picture [148 x 148] intentionally omitted <==

SMILES FUN & ENGAGEMENT

SUPPORT EMOTIONAL HEALTH & WELLBEING

STRIDES EDUCATION & DEVELOPMENT

The SMILES Programme is all about fun and engagement and includes activities, gifts and group events, which have the purpose of making bereaved military children and young people smile again and reminds them they aren’t alone and are part of a supportive community.

The SUPPORT Programme looks after emotional health and wellbeing and includes information and guidance on childhood bereavement for parents and carers, and 1:1 bereavement support for children and young people.

The STRIDES Programme focuses on the education and development needs of bereaved Forces children and young people. This includes promoting a positive attitude to learning and providing opportunities to develop life skills. It also includes a range of small educational grants.

==> picture [297 x 167] intentionally omitted <==

==> picture [254 x 168] intentionally omitted <==

==> picture [299 x 168] intentionally omitted <==

During 2023 we decided to remove our dedicated SPRINGBOARD Programme and instead create bespoke offers within our 3 core Programmes for young adults.

OUR SPRINGBOARDERS 18-25 YEAR OLDS

OUR PROGRAMMES

SMILES PROGRAMME

The SMILES Programme is the flagship programme of Scotty’s Little Soldiers.

Research has demonstrated that following the death of a parent, a family’s ability to communicate and support each other can have profound impact on the long-term wellbeing of the child or young person. Feeling part of a wider community can help improve the outcomes of a bereaved child.

==> picture [217 x 217] intentionally omitted <==

The SMILES Programme aims to give those opportunities to families, by providing respite holidays, holding events for bereaved families to meet each other, and making sure bereaved children never feel forgotten during difficult times.

GIFTS & VOUCHERS

Throughout the year, Scotty’s SMILES Programme makes sure each child or young person doesn’t feel forgotten at particularly difficult times and knows that support is available and the community stands with them. In 2023 this was achieved by sending out 641 gifts at Christmas, 586 children received a birthday card or gift, and 598 children received a voucher on the anniversary of their parent’s death.

Remembrance weekend is another challenging time for children who have experienced the death of a parent who served and it is important for bereaved children to feel seen and supported by the wider community. In 2023, 581 children received a voucher from Scotty’s for Remembrance weekend, to enable the family to go for a meal and remember their loved one.

==> picture [565 x 509] intentionally omitted <==

OUR PROGRAMMES

SMILES PROGRAMME

SCOTTY RESPITE BREAKS

==> picture [394 x 382] intentionally omitted <==

Scotty Respite Breaks give families in need of some time away a chance to have fun again as a family, building family cohesion and communication and a chance to remember the parent who died, whilst feeling part of the wider military community.

During 2023, 159 families took a Scotty Respite Break , which included 250 children and young people.

In 2023 100% of families attending respite breaks reported an improvement in family communication, and an increased sense of belonging and community. This included 82% of families reporting a positive impact on feeling connected to the military community, with 50% reporting that impact to be quite strong.

96% felt the break had provided an opportunity to remember the parent who died, and 81% felt that outcome was quite strong.

103 families had been able to use the opportunity of the break to see extended family or friends, further extending the sense of community and belonging to the bereaved child, and 36% had been able to meet up with extended family of the parent who had died.

All families had felt that the break had provided the quality time their family needed, with new memories being created and having fun again as a family.

WINTER FESTIVAL

Christmas can be a challenging time for children who experienced the death of a parent. To help provide an opportunity for children to feel more connected to their peers, Scotty’s holds an annual Winter Festival for our members under the age of 18. In 2023, 137 children attended the Winter Festival which was held in London .

81% of children attending the Winter Festival felt it improved their sense of belonging , 76% felt it helped them make friends in their wider life and 63% felt able to talk about their parent after attending.

In addition to helping bereaved children through a particularly difficult time of the year, the skills developed at the festival such as the ability to make new friends, and the ability to talk about the parent who died, will have a positive impact throughout their childhood.

OUR PROGRAMMES

STRIDES PROGRAMME

Scotty’s Little Soldiers STRIDES Programme aims to help mitigate some of the negative educational and employment outcomes associated with childhood bereavement.

==> picture [217 x 217] intentionally omitted <==

THE IMPACT OF BEREAVEMENT

Research has shown that childhood bereavement is associated with men being less likely to be employed at age 30, and women failing to gain any sort of qualification and being less likely to be employed at 30.

The impact of bereavement appears early, with studies demonstrating that by age 16, a bereaved child is likely to have lower attainment and aspirations for continued learning.

Within the military community, there can be unique challenges for education. The Armed Forces Covenant Annual report in 2019 noted that the proportion of children from military families who go on to Higher Education is four percentage points lower than the general population after controlling for socio-economic status (FSM entitlement).

A member of Scotty’s Little Soldiers may have compounded risk both from their bereavement and, if applicable, prior disruption to their education as a Service child.

==> picture [565 x 510] intentionally omitted <==

OUR PROGRAMMES

==> picture [151 x 151] intentionally omitted <==

STRIDES PROGRAMME

SCOTTY GRANTS

THE STANDBY PROJECT

I n 2023 Scotty’s introduced an education project which aims to ensure that young people who have experienced the death of a parent who served in the British Armed Forces feel sensitively supported in their education journey. There are barriers for bereaved children in the classroom including being faced with topics of war and death in subjects like English or Religious Studies. Teachers can sometimes be unsure of how to talk to bereaved students, and don’t fully understand how grief can impact behaviour.

Grants delivered through the STRIDES Programme enabled young people to develop a range of life skills and experiences. This included enabling a young person with a mobility condition to achieve a gold Duke of Edinburgh award in a sailing event and funded another bereaved young person to pursue her dream of competing in the Olympics.

Some bereaved young people used the funding to gain valuable life experience whilst giving back to other vulnerable children, including one young person who volunteered with children in Uganda, and another who taught sports in deprived regions of the Philippines.

Bereaved children can also be a target for bullies – particularly for children who experienced death from suicide. Bad experiences can make children disengage from learning, and it can lead to increased school absence. The Standby project aims to tackle these issues by creating and distributing resources for schools to use, collaborating with other organisations and stakeholders and influencing national policy.

Grants also enabled 18 young people to learn to drive, 37 families to purchase new uniforms when moving schools, 15 young people to access Higher Education, and 208 children and young people to access educational opportunities including extra-curricular activities and tutoring ahead of high stakes exams.

In 2023, Standby developed and delivered 651 educational packs for children to share with their schools , filled with resources for use in the classroom. The packs are differentiated for EYFS, primary, secondary, post 16 and 18–25-year-olds.

==> picture [502 x 190] intentionally omitted <==

==> picture [273 x 154] intentionally omitted <==

Scotty’s Council (representatives of our young people) developed a series of animations aimed at spreading awareness to educators and the general public. The first of the animations launched in 2023 with more to follow next year.

OUR PROGRAMMES

==> picture [217 x 217] intentionally omitted <==

SUPPORT PROGRAMME

Scotty’s SUPPORT Programme ensures our members receive the support they need.

1:1 BEREAVEMENT SUPPORT

Scotty’s offers 1:1 Bereavement Support sessions with our Children's Support Worker, alongside advice to Parents and Carers with our Families Support Worker.

Support sessions are available to all members of Scotty’s to help young people develop the coping skills they need to manage their bereavement and navigate the journey of adolescence and to build their self-esteem.

SUPPORTING PARENTS & CAREGIVERS TO HELP THEIR CHILDREN

Support sessions for parents and carers aim to equip the adults with the skills needed to meet the needs of younger children, who are growing up in grieving family but may be too young to fully grasp the meaning of death.

In 2023, 189 sessions were delivered with 90 parents and caregivers.

In 2023, 276 1:1 sessions were delivered with 63 children and young people (51 under the age of 18, and 12 from our older members aged 18-25) and had a profound impact:

Feedback collected from parents with young children reported that they felt more confident in meeting the bereavement needs of their children and that their own anxiety was reduced.

Two thirds of children and young people completing support sessions in 2023 reported a reduction in feelings of anxiety

The impact from the sessions cascaded to the children with parents reporting that, by using the skills and knowledge they developed in the support sessions for parents, their children had a better understanding of the death, felt more supported by their parent, and felt a sense of belonging.

Two thirds reported improved self-esteem

Two thirds felt that the support sessions had developed their coping skills.

The parents of the young people also noticed a significant impact on their children following support:

100% of parents reported an improvement in their child’s self esteem

100% felt the support sessions had improved their child’s communication and sense of belonging

In all, 174 bereaved children and young people were supported either directly (through our Children’s Support Worker) or indirectly (through support to their parents or caregivers).

100% of parents who had concerns regarding somatic indicators such as problems sleeping or eating, felt that support sessions had improved their condition

OUR PROGRAMMES

SUPPORT PROGRAMME

WORKSHOPS AND DROP-INS

Further support is offered to families through virtual group workshops and group drop-in sessions.

In 2023, 10 workshops took place teaching families to navigate challenges including introducing a new partner to children, managing finances following a death, bullying, coping at Christmas, and self-care for solo parents.

Drop sessions were held at potentially difficult times of the year including Mother's Day, Father's Day, our Winter Festival and Remembrance.

BEREAVEMENT RESOURCES

The SUPPORT Programme also develops and distributes resources designed to help families manage their bereavement.

In 2023, Scotty’s launched the Story Sacks project. A lending library that provides families with the books that will help navigate challenging conversations about death, particularly with younger children. Parent and caregivers often struggle to know what to say or how to talk about death with younger children, and have reported that the story sacks have opened up conversations within their families, allowing emotions to be shared and explored and help to build the child’s understanding of what has happened.

IN-PERSON EVENTS

In 2023, our SUPPORT team took 31 families, including 46 children and young people, to participate in the Remembrance events in London, reminding the nation that the families of the fallen remain and providing an opportunity for our members to remember their parent and feel supported by the military community.

The SUPPORT team also attended the Time To Reflect event at the National Memorial Arboretum, an event hosted by the Defence Bereaved Families Group, and provided the bereaved children with an opportunity to talk about their parent. Adults and children alike were able to add their thoughts to Scotty’s message wall.

==> picture [85 x 6] intentionally omitted <==

----- Start of picture text -----
OUR PROGRAMMES
----- End of picture text -----

==> picture [85 x 6] intentionally omitted <==

----- Start of picture text -----
OUR PROGRAMMES
----- End of picture text -----

HEATHER MCLACHLAN

How Scotty’s inspired me: My dream job supporting disabled veterans

in Biomedical Engineering and is soon to embark on a career as a clinical rehabilitation engineer with the NHS, creating technology to help people with disabilities navigate the world independently. In particular, Heather is interested in working with injured veterans and service personnel, inspired by her dad and the enormous impact Scotty’s Little Soldiers has had on her growing up as a bereaved military child.

At the same time, seeing the work Scotty’s do with bereaved military children was inspiring her to help people in her own special way.

On the 12th of September 2003, Heather’s life changed forever. Her dad, Cpl Robin McLachlan, who served in the Royal Logistics Corps, died in a road accident. She was just two years old.

“My sister Kirsty and I joined Scotty’s quite early on, and being able to so clearly see the benefit one organisation can make made me really want to apply whatever skills I have to a good cause. The fact a big part of my job will involve working with veterans feels quite special to me, since the military and all the stories about my dad have been a prominent part of my life, especially thanks to Scotty’s. My dad always wanted to be an engineer, as well, so even though I’ve forged this path because it’s what I want, it feels like he’s still a very important part of everything I’m doing.”

“I don't have many memories of my dad, but I’ve seen loads of photos and my mum is always telling me wonderful stories about him,” says Heather. “One of my favourites is when he was fixing his motorbike and giving me the nuts and bolts to hold, but I kept dropping all the bits down the exhaust pipe. Some people might have found it annoying, but he just thought it was funny. He loved to laugh.”

THE DESIRE TO HELP

Heather’s dad had always been fascinated by engineering – a passion that has been passed down to her. As a teenager, she spent two years volunteering at a care home, working with a blind gentleman who relied on GPS systems to navigate his local area.

Now 22, Heather recently graduated Glasgow University with a BEng Honours

contribute towards a significant once-in-a-lifetime opportunity. With this funding, she was able to take on a gold DofE sailing expedition instead. Heather was on a boat 24 hours a day for ten days straight, and by the end of this time she was able to successfully manage the entire running of the vessel, including cleaning and food preparation.

THE POWER OF SUPPORT

As she’s grown up, Heather’s military connection has been made even stronger through Scotty’s, and she’s had the opportunity to meet hundreds of bereaved military children and young people who have also experienced the death of a parent who served in the British Armed Forces.

==> picture [211 x 274] intentionally omitted <==

“The original hike just wasn’t feasible for me, but with Scotty’s help I was able to do this really incredible alternative. I’d only done one day of sailing previously, but it was too good to pass up. I don’t think I could have done it without the charity.”

“I’ve gone to so many events and had so many new experiences through Scotty’s. It’s definitely given me a lot of fond memories. If I wasn’t part of Scotty’s, it would be very rare to meet someone with a similar background to me, but instead I've met so many different people who can all relate to each other. It really means a lot, because all those people understand your struggles and where you’re coming from, and everyone is so supportive. Having all that support has really helped me achieve what I’ve achieved and fulfil a dream I wasn’t sure I’d be able to fulfil.”

MAKING CONNECTIONS

Scotty’s Little Soldiers impact on Heather’s life and career is huge, but looking back, it’s the friends she made with other bereaved children and young people that really stand out.

“If Scotty’s didn’t exist, the main thing I would miss are all those connections I’ve made with other military families and young people who I've got to know so well. Growing up, especially being a teenager, can be so stressful and sometimes you can start to feel insecure about your experiences and your background. It’s great to have “ those people from similar experiences and backgroundsto remind you you’re not alone. If I wasn’t part of Schools try to help, but that Scotty’s, it would be level of understanding just isn’t always there. Scotty’s means very rare to meet having those friends and those someone with a families you can just message and say ‘yeah, we’re not doing similar background to the best lately.’ It genuinely can’t be replaced by anything.” me, but instead I've met so many different people who can all relate to each other.

A ONCE IN A LIFETIME OPPORTUNITY

“One of the most special things Scotty’s have helped me do is complete my gold Duke of Edinburgh Award. My mum and dad met while doing the award and even tied their honeymoon into Mum’s gold DofE presentation. They made a promise that if they had any kids, they’d see them through the programme as well. Growing up, my mum always said you can do whatever you want, have whatever career you want, but you need to do the Duke of Edinburgh Award for Dad. It’s always been a big thing for us.”

Due to a hypermobility condition, however, Heather relate to each other. was unable to complete the hiking expedition required to complete the award. Fortunately, she was able to access Scotty’s Super Grant – a one-off payment of £1000 which must be used to cover or

OUR MEMBERS

ISABELLE BOVINTON

Eight-year-old Isabelle Bovington was only two weeks away from her first birthday when her dad, Leading Naval Nurse Thomas Bovington, died very suddenly of a genetic heart condition.

I wish we had known about his heart quicker so Daddy was still here, but because he was always running and climbing and swimming we thought he was okay. I like knowing Daddy helped people for a job because I’m also going to do that. I’m going to travel the world and help animals in need. There’s lots of animals all over the world and they all need lots of help, I think.

and I like asking them questions about Daddy and so they will tell me more stories about him.

In 2023, Isabelle was the youngest person taking part in the National Service of Remembrance with Scotty’s Little Soldiers. Here, she shares what life is like for her and her sister, nine-year old Elizabeth, and how support from bereaved British Forces children’s charity Scotty’s Little Soldiers’ support helps them keep on smiling.

One of my favourite stories is when he put me in Elizabeth’s toy pram so she could push me around the house. I’m too big for it now, though. When I was a baby, I also climbed the stairs before I knew how to walk, and Daddy would stand behind me so he could catch me. Daddy was a climber, so he was proud that I was a climber too. My favourite thing to climb are the monkey bars in the park. It makes me feel good that we’re the same. I like being outside and climbing trees and hills and swimming, just like he did.

REMEMBERING MY DADDY

MY FAVOURITE STORIES ABOUT MY DADDY

Daddy was a nurse in the Navy, where he helped lots of people. He also worked in hospitals and helped people, and after he died because of heart problems he was able to save lots of our family’s lives because we could find out if they had heart problems too.

Daddy died when I was a baby, so I don’t remember lots, but I really like hearing stories about him. We go on walks with Uncle Neil who Daddy went to university with and do stuff like swimming with Uncle Mark,

WHAT DOES WEARING A POPPY MEAN TO A BEREAVED MILITARY CHILD?

HOW SCOTTY’S HELPS MILITARY CHILDREN SMILE

When I think of Scotty’s, I feel excited and happy. Especially when I think about Scotty’s Christmas parties. I was very little at my first Scotty’s Christmas party so don’t remember very much, but Mum says I made friends with a polar bear statue and kept putting snow on his head. The second Christmas party I went to was in London and the third one was in Shrewsbury. My favourite was the heroes and villains themed party as there was lots of different rooms and I got to try lots of different things. I danced with Ariel the mermaid and met Batman then had a rest because I had been running and dancing too much and felt funny. One of my favourite Scotty memories was during Covid when we had the online Christmas party and made a big marshmallow snowman and had a baking lesson with Mrs Santa Claus.

Once a year at school, we read about Remembrance and colour in poppies. I once brought home a poppy I made in class and showed it to Mummy.

We have a special assembly every year and at the end we listen to the trumpet. I also take in some money and buy a poppy for my coat. Lots of other people wear poppies too. I think it’s nice when people wear a poppy because it means they’re remembering Daddy. At school we also do a twominute silence where we’re really quiet and think about all the people who served in the military. The two-minute silence is really important so we can remember them all.

==> picture [174 x 280] intentionally omitted <==

HONOURING MILITARY HEROES

My favourite thing to do with Scotty’s is remember things. We have a special candle holder from Scotty’s with a poppy on it and I like it when we burn a candle and think about Daddy. We also go on Scotty Breaks and think about him. On our last Scotty Break and we went to the beach every single day and did swimming and paddle boarding. My daddy was a good swimmer and so am I. I like Scotty’s because we do lots of fun things and it helps me remember all the people from the military who have passed away, like daddy.

==> picture [349 x 155] intentionally omitted <==

==> picture [173 x 492] intentionally omitted <==

“

My favourite thing to do with Scotty’s is remember things. We have a special candle holder from Scotty’s with a poppy on it and I like it when we burn a candle and think about Daddy.

OUR MEMBERS

==> picture [550 x 412] intentionally omitted <==

----- Start of picture text -----
LEXIE
PALLETT
----- End of picture text -----

Lexie Pallett was 11 years old when her dad, Sergeant Ollie Pallett, died by suicide.

He served in the RAF for 22 years, during which time he had completed multiple tours in Iraq and Afghanistan. He was an accomplished aircraft technician and served on the VC10, Herc, Voyager and A400.

which is really nice and helps so much. The Scotty's team are also all so lovely and you just feel a connection with them straight away. I know they’re always there when I need them.”

HOW SCOTTY’S LITTLE SOLDIERS HAS HELPED ME

Many bereaved children and young people report feelings of loneliness and isolation following the death of their parent. When a bereaved military child or young person joins Scotty’s, we want them to know that they’re not alone. One of the ways we do this is by providing opportunities to connect with other members of Scotty’s through events, activities and online platforms.

“My dad was a real aircraft geek and loved everything about them, even working on planes that were retired and taking me and my family with him,” says Lexie, now 15. “He was a kind and caring person. The memories I like to think of most are the holidays we spent away in our caravan every year, driving down tiny country roads with no idea where we were, but he always refused to believe we were lost! He loved to cook, so we would often be concocting something in the kitchen – some things turning out nicer than the others. He died by suicide in February 2020, just before lockdown.”

WHAT CAN SCOTTY MEMBERS FIND DIFFICULT FOLLOWING THE DEATH OF A PARENT?

Every child and young person who has experienced the death of a parent will face different struggles, and we know that being part of Scotty's does not take away the pain that comes with a bereavement. But with support and dedication, we hope to make those struggles more manageable for our members.

“Scotty's has given me friendships with people all over the country that I wouldn't change for the world. I wouldn't have met them if not for Scotty's, and they just all get it. I don't even have to explain what happened to my dad sometimes, as people just automatically understand and know what I’m going through,

“One thing I find challenging is being able to feel happy since my dad died, and I know lots of other members that feel the same way. But Scotty's has taught me it’s okay to be happy even though Dad isn’t here with me. Another thing that can be very challenging is certain subjects or topics at school. Everyone has different triggers, and in my personal experience schools haven't been the best at dealing with situations that occur in class and it can really have an impact on your mental health.”

The council members meet up throughout the year to provide input into the charity, providing ideas and suggestions on the support they feel bereaved military young people will benefit from the most. Our members are the reason we do what we do, so their opinions are vitally important to how we guide the direction of the charity going forward.

HOW SCOTTY’S LITTLE SOLDIERS HAS HELPED ME

Lexie has been a member of Scotty’s since 2020, and in that time has taken part in a number of fun events with other bereaved military children who can relate to her and understand what she’s going through.

WHY I’M PART OF SCOTTY’S COUNCIL

Lexie is a member of Scotty’s Council, which is a small group of Scotty’s beneficiaries who provide a voice for bereaved military children and young adults. The council is made up of twelve Scotty Members (aged 11 – 17) who form the Members Council, and twelve Springboarders (aged 18 – 25) who form the Springboard Council. Together, they make the Scotty’s Council.

“I cherish every moment I’ve spent doing thing with Scotty’s, but if I had to pick a favourite it would be the first Scotty’s Christmas party I went to, because I made my first Scotty’s friends and realised that I wasn't alone in what I was going through. For the first time since my dad died, I felt like I was allowed to have fun. You'd be surprised how much a Christmas party, or any event Scotty’s throws, helps us to connect with people who understand what we are going through and build lifelong friendships.”

“For me, my role in the Council is to give voice to all the members of Scotty's opinions and say the things they want to say. I take pride in my role and like to know that in my own small way I’m helping so many children and young people get the support they need.”

==> picture [349 x 225] intentionally omitted <==

==> picture [174 x 444] intentionally omitted <==

==> picture [169 x 152] intentionally omitted <==

“

For the first time since my dad died, I felt like I was allowed to have fun.

OUR MEMBERS

SCOTTY’S COUNCIL ANNUAL REVIEW

At Scotty’s Little Soldiers, we have always understood the importance of listening to the views of our beneficiaries. It is one of the ways that we, as a charity, ensure that we are delivering the services that our members need and want, following the death of a military parent.

expectations of our young volunteers. Our Council Members also contributed to their own role descriptions, confidentiality agreements and code of conduct, so that they were in control of expected behaviours as they worked

Their commitment to their volunteering role and making a difference in the Scotty’s community has benefited so many of their peers. The Scotty’s Council have an award scheme, which gives them the chance to achieve a bronze, silver and gold award, ranging from 50 to 150 hours of volunteering. 2024 is set to have even more opportunities for the Council to develop, and our young volunteers are brimming with ideas on how they can continue to make a difference.

In May 2019, we created a Members Council made up of twelve young people aged 11-17 years old. The aim of the council was to make the voice of bereaved military children and young people heard, and for the team at Scotty’s to hear from our beneficiaries how we could better serve them and, by extension, all bereaved British Forces children and young people. The launch of the Council was successful, but then the COVID pandemic forced us to focus elsewhere.

We developed the voice of our Members even further in 2023, with the introduction of the Springboard Council – representing our beneficiaries aged 18-24 years old. We recruited twelve young adults to sit on the Springboard Council to help us understand and develop services to support their specific needs. Together, the Members Council and Springboard Council form our Scotty’s Council.

The Scotty’s Team is incredibly proud of the achievements of the Scotty’s Council, and we know that there are even better things to come.

Fast forward to 2022, and we re-established the Members Council, creating a constitution so the young people involved fully understood their role in Scotty’s Mission. together.

The constitution covers membership of the Council, meeting plans, and details the

In 2023, the Scotty’s Council achieved over 457 volunteering hours.

WHAT HAVE THE COUNCIL BEEN DOING SINCE 2022?

The Council have been heavily invested in a number of projects to support bereaved British Forces children and young people, and their input is considerable.

Some of the 2023 Council highlights include...

CREATION OF OUR KEEPSAKE BOX.

The Scotty’s Council helped co-produce a carefully designed box, using subtle Scotty’s branding, to create a resource that enables our members to retain mementos related to their parent who died. The box has been widely distributed to our members since its production in 2023.

‘WE WILL ALWAYS MISS THEM’

This is the title of two animations co-produced with our Scotty’s Council to highlight the various issues facing bereaved Forces children and young people. The animations have been widely distributed to families, education providers and other professionals. The Council are involved in creating more animations to help educate a wider audience on the issues facing bereaved Forces children in their education.

VISIT TO SKY STUDIOS

SCOTTY’S MARCH

In September 2023, Members of the Scotty’s Council assisted the charity by taking part in this fundraising and awareness initiative. They trekked 10km together in the Chiltern Hills and highlighted the input our members have in the charity. The Council Members shared their stories and helped raise awareness of the support provided by Scotty’s. The event was also a great chance for them to showcase their media skills training.

KNOWLEDGE & GUIDANCE

The Scotty’s Council were also involved in providing their views and opinions on a wide range of other projects. These included giving input on activities at the Members’ Winter Festival and Adventure Day, as well as discussing their own personal experiences of bereavement to help develop educational resources being delivered via our ‘Standby: Military Bereavement in Education’ project launched in August 2023.

2023 CAMPAIGN

A MESSAGE FROM OUR CEO

As we reflect on 2023, I am incredibly proud of the impact Scotty’s Little Soldiers has made in the lives of bereaved children and young people..

Should Scotty’s expand our mission to support all members of the bereaved military community, not just children and young people? It is a question that requires careful consideration, strategic planning, consultation with the community and, importantly, the financial resources to back it up.

Together, we have supported 659 young people, ensuring they felt seen, heard, and connected to a community that understands their unique challenges. I am deeply grateful to our incredible team, trustees, and supporters whose dedication and generosity have made this possible.

This includes recruiting the best talent, investing in our team members learning and development, and leveraging technology to improve our services and ways of working.

In closing, I want to thank each of you—our supporters, partners, team members, and the amazing families we are privileged to support. Your passion for Scotty’s is the bedrock upon which we build. As we navigate these uncertain times, I ask you to continue standing with us, supporting us, and believing in our mission. Together, we can ensure that Scotty’s Little Soldiers remains a source of strength, comfort, and hope for every child and family who needs us.

However, as we celebrate these achievements, we must also acknowledge the challenges that lie ahead. The world is changing rapidly around us, and the non-profit sector is not immune to these shifts. The rising cost of living, inflation, and a more cautious financial climate have significantly impacted people’s ability to donate. Traditional fundraising methods are no longer sufficient to sustain us. Like many charities, we face the reality of increased demand for our services amid a backdrop of financial uncertainty.

Looking to the future, we know we must be more innovative and strategic in how we operate. The charity sector is evolving, and we must evolve with it. This means adopting a more commercial mindset and exploring new avenues for sustainable growth. Building long-term partnerships with key funders is crucial to this strategy. Such partnerships will provide the committed funds we need to plan confidently for the years ahead, allowing us to expand our reach and deepen our impact.

Thank you for being a part of our journey. The road ahead may be challenging, but with your support, I am confident we will continue to make a profound difference in the lives of bereaved military families.

To achieve this, we are focused on developing new, innovative approaches to fundraising and increasing our visibility to attract potential partners who share our vision. We are committed to being more proactive, not just in responding to the needs of bereaved children but also in shaping a sustainable future for Scotty’s.

Demand for our services is growing, and every day we see more children and young people in need of support. We are also aware of the broader community of bereaved families, including adults and siblings who may need our support.

Stuart Robinson

CEO, Scotty’s Little Soldiers

This raises a fundamental question:

==> picture [596 x 843] intentionally omitted <==

CEO’S MESSAGE

Income 2023: £1,494,064 Income 2022: £1,623,117

FINANCES & FUNDING

In 2022, Scotty’s achieved income growth of 35% but fundraising slowed during 2023 and resulted in a drop of 8% to £1.49m. At the same time, increased demand for our services resulted in a rise in costs of over 15%.

For the first time in the charity’s history income declined versus the previous year, whilst increased demand for our services and rising costs saw expenditure increase.

We are incredibly grateful to everyone who donates and fundraises to support Scotty’s.

The charity also took the decision to invest in future sustainability by recruiting it’s first senior leadership team, decreasing reliance on the Founder and CEO. This increased headcount from 20 in 2022 to 23 in 2023.

Individual highlights during 2023 include epic fundraisers by both Jack Rigby and Mark Harding, and ongoing support from organisations such as Annington Homes, Army Benevolent Fund, Forces Support, Lloyds Patriotic Fund, and Veteran’s Foundation.

We expect this trend to continue 2022 to 23 in 2023. into 2023 as rising costs globally impact the third sector from The Senior Leadership Team both a funding and expenditure now includes team members perspective. with specific accountability for Fundraising, Finance, People In 2023 we were able to deliver and coming in 2024, Service our services with minimal Delivery.

In 2023 we were able to deliver our services with minimal impact, but this will not be sustainable throughout 2024 and beyond without growth in funding.

SCOTTY’S MARCH

2023 also saw the introduction of our new fundraising challenge, Scotty’s March.

FUNDRAISING

In 2023 our funding came from 3 core income streams: Community donations & fundraising, Grants & Trusts, and Corporate Partnerships.

Held in the Chiltern Hills with mulitple distance options, 76 supporters took part raising £24,835 for the charity.

Our cash reserves sit at four months of operating expenses (within our policy of 3-6 months) but allow little space for future deficits.

The March looks set to become a regular feature of our fundraising calendar.

The charity focused on fewer fundraising activities, deciding to maximise limited resources on the most impactful opportunities.

UNRESTRICTED FUNDS

==> picture [155 x 146] intentionally omitted <==

----- Start of picture text -----
80%
NDSWESPENT ON CHARITABLE
FU AC
R TI
FOU VITIE
O S
T
N
U
O
M
A
E
H
T
----- End of picture text -----

2023 saw the charity focus more on securing unrestricted funds which allow for greater flexibilty and the opportunity to adapt to both challenges and opportunities as they present themselves throughout the year.

Sometimes this has meant turning down certain opportunities which would remove focus from those delivering the highest return on investment. With limited resources these are the difficult decisions many small charities are having to make in the current climate.

64% of our income was designated as unrestricted in 2023 versus 42% in 2022.

For the first year in the charity’s history income declined year on year, reflecting the challenges faced my most charity’s in the UK.

==> picture [346 x 210] intentionally omitted <==

----- Start of picture text -----
2.0
1.5 £1.62m
£1.49m
1.0
0.5
0.0
2022 2023
£m
----- End of picture text -----

Expenditure 2023: £1,552,197 Expenditure 2021: £1,346,713

increased demand for services and rising costs generally resulted in an increase in annual expenditure during 2023.

==> picture [346 x 220] intentionally omitted <==

----- Start of picture text -----
2.0
1.5
£
£1.55m
£1.35m
1.0
0.5
0.0
2022 2023
£m
----- End of picture text -----

FINANCES

TRUSTEES’ REPORT

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

==> picture [70 x 70] intentionally omitted <==

==> picture [69 x 70] intentionally omitted <==

EAMONN ELLEN JASON JONATHAN O’ SULLIVAN PLUMER WORTHY JAMES (CHAIR) LUKE SIMON STEVEN PRIESTLEY MILLAR WARD

dissolved in 2024. This was 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.

Scotty’s Little Soldiers is a Charitable Incorporated Organisation which was set up on 2nd December 2016.

The Trustees present their report and financial statements for the year ended 31 December 2023.

The original ‘Scotty’s Little Soldiers (The “Charity” 1136854) was established in 2010 as an unincorporated charity.

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 appliable in the UK and Republic of Ireland (FRS102).

OBJECTIVES AND ACTIVITIES

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 have been fully transferred to the CIO during 2023 and the Charity will be

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:

==> picture [49 x 49] intentionally omitted <==

SUPPORT Programme:

SMILES Programme:

Resources and information to support bereaved Forces children and young people.
Creating a trusted and supportive community for bereaved Forces children and young people.
Guidance for parents and carers to help them support their child from the effects of bereavement.
Building support networks and developing friendships.
Individual bereavement support and referral on to specialised services.
Regular engagement throughout the year with fun and exciting opportunities.
Encouraging bereaved Forces children and young people to smile again.
Bereavement based activities and events to help bereaved Forces children and young people cope with their bereavement and remember their parent.

==> picture [49 x 49] intentionally omitted <==

SPRINGBOARD Programme:

STRIDES Programme:

Reducing any barriers and disadvantages faced by bereaved Forces children and young people.
To provide young adults with opportunities to develop their education and learning, career, volunteering, and life skills.
Promoting a positive attitude to education and learning and providing opportunities to develop life skills.
To encourage, promote and celebrate young adult’s achievements.
Reducing any barriers and disadvantages faced due to their bereavement.
Encouraging bereaved Forces children and Reducing any barriers and disadvantages faced young people to develop resilience and thrive. due to their bereavement. Providing opportunities for bereaved Forces children and young people to achieve, succeed • Providing networking opportunities and help and celebrate successes. to build connections and friendships.

Note: The SPRINGBOARD Programme has been amalgamated into the other three Programmes during 2023.

OUR OVERARCHING PROMISES ARE:

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

1	Access to the very best emotional health and well-being support.
2	Outstanding development opportunities.
3	The chance to smile again.

During 2023 the charity helped 643 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.

TRUSTEES’ REPORT

GRANT MAKING POLICY

The charity supports beneficiaries through the use of a number of small grants (no greater than £1,000) as part of the STRIDES Programme. There are 5 grant schemes available, all designed to help disadvantaged young people with educational and personal development aims; The Scotty Allowance, New School Grant, Scotty’s Driving Grant, Scotty’s Higher Education Grant and The Super Grant. Applications are submitted year-round via the charity’s online portal and the specific criteria for each grant is explained on the charity’s website.

FINANCIAL REVIEW

The Trustees are comfortable to report that financially the organisation is in good health but is conscious of a decline in income and rise in costs which will need to be monitored carefully during 2024.

Income dropped from £1.62m in 2022 to £1.49 in 2023, whilst rising costs and increased demand for our services led to an increase in expenditure to £1.55m (2023) from £1.35m (2022).

Our 2030 goal of supporting over 1,000 bereaved Forces children & young people annually will require the charity to continue to grow its income and future decline in funding will affect our ability to meet long-term demand. 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.

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

charity, be transferred to another charity with like for like objects or in any other manner approved by the Charity Commission. The Trustees have a policy to maintain between 3-6 months of charitable expenditure.

This level has been chosen to help combat any short- term financial risks including declines in income and rising costs due to inflation. The present level of cash reserves held for the Group is £481,688 (2022 £326,370) which represents 4 months’ charitable expenditure.

Despite fundraising challenges the charity has managed its cash well and increased coverage from 3 months to 4 months during 2023.

The Group total reserves, which includes assets such as our 7 holiday homes, is £1,342,818 (2022: £1,400,951)

£888,422 (2022: £936,981) of the reserves held are categorised as unrestricted funds, £454,396 (2022: £463,970) are categorised as restricted funds.

PRINCIPAL SOURCES OF INCOME AND HOW EXPENDITURE MEETS OBJECTIVES

Our 5-year strategy is to develop 4- 5 sustainable income streams, providing the charity with stable but diversified income.

In 2023, 38% of our income came from donations and gifts, with a further 29% from grant funding. During 2023 we started the development of a corporate fundraising focus which we will begin to see the benefits of in 2024.

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 charity may face; the establishment of systems and procedures to mitigate those

identified risks and the STRUCTURE, implementation of procedures GOVERNANCE AND designed to minimise the potential MANAGEMENT impact on the charity should those risks materialise.

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.

PLANS FOR THE FUTURE

More detail on our plans for the future can be read earlier in the charity’s Supporter Annual Review.

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.

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 2024 include:

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.

Year 2 of a 3-year project to assist bereaved CYP in their education setting.

Supporting at least 700 bereaved Forces CYP.

Appointment of new Trustees

Establishing a Senior Leadership Team to provide a sustainable long-term framework and succession plan for the charity.

The CIO has a formal Trustee Recruitment policy and process. New Trustees positions can be advertised by the CIO or nominations from the management team and the existing Trustees can be put forward. Those nominated and appointed are elected at the first AGM following appointment. The CIO plans to add further Trustees over the next 3 years to fill gaps in the board’s current skill set, to replace Trustees fulfilling their full term of service, and to provide more diversity across the group. This process started during 2021 when 3 new Trustees were added to the board.

A better understanding of the need and impact of our services.

Developing products for corporate and business supporters.

Organisation

The Charity is administered by a committee containing no less than 3 Trustees of the CIO. This committee meets 4 times per year. To facilitate effective operations the Chief Executive Officer has delegated authority, within terms of delegation approved by the Trustees, for operational matters including finance and employment. The CEO reports frequently to the Trustees, usually on a monthly basis via written reports and conference calls.

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 2023.

Auditor

TC Group was appointed by the board to conduct an audit of the charity’s 2023 accounts.

Disclosure of Information to Auditor

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.

==> picture [101 x 70] intentionally omitted <==

Signed

Scotty’s Little Soldiers CIO Jason Worthy - Chair

Date 24/10/2024

TRUSTEES’ REPORT

FINANCIAL STATEMENTS

STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for keeping sufficient accounting The Trustees are responsible for records that disclose with preparing the Trustee Report reasonable accuracy at any time and the financial statements in the financial position of the CIO accordance with applicable law and enable them to ensure that and United Kingdom Accounting the financial statements comply Standards (United Kingdom with the Charities Act 2011, the Generally Accepted Accounting Charity (Accounts and Reports) Practice). Regulations 2008 and the provisions of the trust deed. They The law applicable to charities in are also responsible for England and Wales requires the safeguarding the assets of the CIO Trustees to prepare financial and hence for taking reasonable statements for each financial steps for the prevention and year which give a true and fair detection of fraud and other view of the state of affairs of the irregularities.

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 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. Responsibilities of trustees As explained more fully in the statement of Trustee responsibilities, the Trustees are responsible for the preparation 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 continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees

In preparing these financial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP;

make judgements and estimates of the financial statements and that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements assessing the CIO’s ability to on the going concern basis unless it is inappropriate to presume that the CIO will continue in operation.

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

FINANCIAL STATEMENTS

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

Opinion

statements of ScoZy's LiZle Soldiers (the ‘CIO) and its subsidiaries (the “Group”) for the year ended 31 December 2023 which comprise the statement of financial ac;vi;es, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accoun;ng policies. The financial repor;ng framework that has been applied in their prepara;on is applicable law and United Kingdom Accoun;ng Standards, including Financial Repor;ng Standard 102 The Financial Repor;ng Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accoun;ng Prac;ce).

give a true and fair view of the state of the Group’s and the parent CIO’s affairs as at 31 December 2023 and of the Group’s incoming resources and applica;on of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accoun;ng Prac;ce; and
have been prepared in accordance with the requirements of the Chari;es Act 2011.

Basis for opinion

We conducted our audit in accordance with Interna;onal Standards on Audi;ng (UK) (ISAs (UK)) and applicable law. Our responsibili;es under those standards are further described in the Auditor's responsibili;es for the audit of the financial statements sec;on 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 responsibili;es in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions rela8ng to going concern

concluded that the Trustee use of the going concern basis of accoun;ng in the prepara;on of the financial statements is appropriate.

Based on the work we have performed, we have not iden;fied any material uncertain;es rela;ng to events or condi;ons that, individually or collec;vely, may cast significant doubt on the Group’s ability to con;nue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibili;es and the responsibili;es of the Trustees with respect to going concern are described in the relevant sec;ons of this report.

Other informa8on

The other informa;on comprises the informa;on included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other informa;on contained within the annual report. Our opinion on the financial statements does not cover the other informa;on and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other informa;on and, in doing so, consider whether the other informa;on is materially

knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we iden;fy such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other informa;on, we are required to report that fact.

We have nothing to report in this regard.

MaGers on which we are required to report by excep8on

We have nothing to report in respect of the following maZers in rela;on to which the Chari;es (Accounts and Reports) Regula;ons 2008 require us to report to you if, in our opinion:

inconsistent in any material respect with the Trustee report; or

the accoun;ng records; or

we have not received all the informa;on and explana;ons we require for our audit.

statements

We have been appointed as auditor under sec;on 145 of the Chari;es Act 2011 and report in accordance with the Act and relevant regula;ons made or having

Our objec;ves are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of

The extent to which our procedures are capable of detec;ng irregulari;es, including fraud, is detailed below.

The extent to which the audit was considered capable of detec8ng irregulari8es including fraud

Our approach to iden;fying and assessing the risks of material misstatement in respect of irregulari;es, including fraud and non-compliance with laws and regula;ons, was as follows:

· the engagement partner ensured that the engagement team collec;vely had the appropriate competence, capabili;es and skills to iden;fy or recognise non-compliance with applicable laws and regula;ons;

the Group through discussions with trustees and other management;

we considered may have a direct material effect on the financial statements or the opera;ons of the Group, including the Chari;es Act 2011, taxa;on legisla;on, and employment legisla;on;

· we assessed the extent of compliance with the laws and regula;ons iden;fied above through making enquiries of management and inspec;ng legal correspondence; and

within the audit team regularly and the team

remained alert to instances of non-compliance throughout the audit.

statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

· making enquiries of management as to where they considered there was suscep;bility to fraud, their knowledge of actual, suspected and alleged fraud; and

· considering the internal controls in place to mi;gate risks of fraud and non-compliance with laws and regula;ons.

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

· performed analy;cal procedures to iden;fy any unusual or unexpected rela;onships;

· tested journals to iden;fy unusual transac;ons;

· assessed whether judgements and assump;ons made in determining the accoun;ng es;mates were indica;ve of poten;al bias; and

unusual transac;ons.

In response to the risk of irregulari;es and noncompliance with laws and regula;ons, we designed procedures which included, but were not limited to:

underlying suppor;ng documenta;on;

· reading the minutes of mee;ngs of those charged with governance; and

· enquiring of management as to actual and poten;al li;ga;on and claims.

There are inherent limita;ons in our audit procedures described above. The more removed that laws and regula;ons are from financial transac;ons, the less likely it is that we would become aware of noncompliance. Audi;ng standards also limit the audit procedures required to iden;fy non-compliance with laws and regula;ons to enquiry of the trustees and other management and the inspec;on 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 descrip;on of our responsibili;es for the

Financial Repor;ng Council’s website at: hZps://www.frc.org.uk/Our-Work/Audit/Audit-andassurance/Standards-andguidance/Standards-andguidance-for-auditors/Auditors-responsibili;es-foraudit/Descrip;on-of-auditorsresponsibili;es-foraudit.aspx. This descrip;on forms part of our auditor’s report.

the CIO’s trustees those maZers we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permiZed 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.

Other maGers

Your aZen;on is drawn to the fact that the Group has prepared financial statements in accordance with "Accoun;ng and Repor;ng by Chari;es: Statement of Recommended Prac;ce applicable to chari;es preparing their accounts in accordance with the Financial Repor;ng Standard applicable in the UK and Republic of Ireland (FRS 102* (as amended) in preference to the Accoun;ng and Repor;ng by Chari;es: Statement of Recommended Prac;ce issued on 1 April 2005 which is referred to in the extant regula;ons but has now been withdrawn.

statements to provide a true and fair view in accordance with current Generally Accepted Accoun;ng Prac;ce.

Use of our report

This report is made solely to the CIO’s trustees, as a body, in accordance with part 4 of the Chari;es (Accounts and Reports) Regula;ons 2008. Our audit work has been undertaken so that we might state to

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

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 sec;on 1212 of the Companies Act 2006.

SCOTTY'S LITTLE SOLDIERS CIO

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2023

Notes Income from: Dona&ons and legacies 2 Fundraising and trading 3 Commercial trading opera&on Total income received Expenditure on: Raising Funds 4 Charitable Ac&vi&es 5 Taxa&on 8 Total expenditure Net (expenditure)/income for the year/Net movement in funds Fund balances at 1 January 2023 (see note 20) Fund transfers (see note 20) Fund balances at 31 December 2023	Unrestricted funds 2023 £ 692,451 208,680 56,466 957,597 286,101 646,951 785 933,837 23,760 936,981 (72,319) 888,422	Restricted funds 2023 £ 463,578 72,889 - 536,467 20,610 597,750 - 618,360 (81,893) 463,970 72,319 454,396	Total 2023 £ 1,156,029 281,569 56,466 1,494,064 306,711 1,244,701 785 1,552,197 (58,133) 1,400,951 - 1,342,818	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

All income and expenditure derive from con;nuing ac;vi;es.

SCOTTY'S LITTLE SOLDIERS CIO

CONSOLIDATED BALANCE SHEET

AS AT 31 DECEMBER 2023

Notes Fixed assets Intangible assets 11 Tangible assets 12 Investments 13 Current assets Stocks 15 Debtors 16 Cash at bank and in hand Creditors: amounts falling due within one year 17 Net current assets Provision for liabili;es Total assets less current liabili8es Income funds Restricted funds 19 Unrestricted funds	Group 2023 Group 2022 CIO 2023 CIO 2022 £ £ £ £ 38,695 43,831 36,774 - 565,821 609,237 565,175 - - - 3 3
	604,516 653,068 601,952 3 29,768 48,979 - - 371,915 412,787 402,797 - 481,688 326,370 477,217 150
	883,371 788,136 880,014 150 (145,069) (40,253) (135,946) -
	738,302 747,883 744,068 150
	- - - -
	1,342,818 1,400,951 1,346,020 153
	454,396 463,970 391,686 - 888,422 936,981 954,334 153
	1,342,818 1,400,951 1,346,020 153

==> picture [71 x 49] intentionally omitted <==

==> picture [122 x 50] intentionally omitted <==

Jason Worthy Simon Millar

Chairman

Trustee

SCOTTY'S LITTLE SOLDIERS CIO

CONSOLIDATED STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2023

2023 £ £ 154,968 130 - (1,508) (1,378) 1,728 1,728 155,318 326,370 481,688	2023 £ £ 154,968 130 - (1,508) (1,378) 1,728 1,728 155,318 326,370 481,688	2022 £ £ 64,195 - (27,389) (200,070) (227,459) - - (163,264) 489,634 326,370	2022 £ £ 64,195 - (27,389) (200,070) (227,459) - - (163,264) 489,634 326,370
1,728		-
	155,318 326,370		(163,264) 489,634
	481,688		326,370

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accoun8ng policies

Charity informa8on

ScoZy’s LiZle Soldiers is a charitable incorporated organisa;on (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.

1.1 Basis of accoun8ng

accordance with the CIOs governing document, the Chari;es Act 2011, FRS 102 “The Financial Repor;ng Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Chari;es SORP "Accoun;ng and Repor;ng by Chari;es: Statement of Recommended Prac;ce applicable to chari;es preparing their accounts in accordance with the Financial Repor;ng Standard applicable in the UK and Republic of Ireland (FRS 102)" (effec;ve 1 January 2019). The Charity is a Public Benefit En;ty as defined by FRS 102.

Chari;es (Accounts and Reports) Regula;ons 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Prac;ce for chari;es applying FRS 102 rather than the version of the Statement of Recommended Prac;ce which is referred to in the Regula;ons but which has since been withdrawn.

which is the func;onal currency of the Group. Monetary amounts in these financial statements are rounded to the nearest £.

the historical cost conven;on. The principal accoun;ng policies adopted are set out below.

1.2 Basis of accoun8ng and consolida8on

of the CIO, its unincorporated charitable subsidiary ScoZy’s LiZle Soldiers (charity number 1136854) and its trading subsidiary ScoZy’s LiZle Soldiers Trading Limited (company number 07667490). The trading subsidiary is a private company limited shares, registered in England and Wales.

presented for the CIO itself following the exemp;ons available under the Chari;es SORP.

1.3 Going concern

The trustee considers that there are no material uncertain;es about the Group’s ability to con;nue as a going concern.

the trustee has a reasonable expecta;on that the Group has adequate resources to con;nue in opera;onal existence for the foreseeable future. Thus the trustee con;nues to adopt the going concern basis of accoun;ng in preparing the

1.4 Charitable funds

Unrestricted funds are available for use at the discre;on of the Trustees in furtherance of their charitable objec;ves.

The Charity has a restricted income fund to account for situa;ons where a donor or grant provider requires that a dona;on or grant must be spent on a par;cular purpose or where funds have been raised for a par;cular purpose. All other funds are unrestricted income funds.

Designated funds are unrestricted funds earmarked by the Trustees for par;cular purposes.

1.5 Incoming resources

Income is recognised when the Charity is legally en;tled to it arer any performance condi;ons have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash dona;ons are recognised on receipt. Other dona;ons are recognised once the Charity has been no;fied of the dona;on, unless performance condi;ons require deferral of the amount. Income tax recoverable in rela;on to dona;ons received under Gir Aid or deeds of covenant is recognised at the ;me of the dona;on.

Legacies are recognised on receipt or otherwise if the Charity has been no;fied of an impending distribu;on, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a con;ngent asset.

Assets for distribu;on 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 en;tled to it arer any performance condi;ons have been met, the amounts can be measured reliably, and it is probable that income will be received.

1.6 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 construc;ve obliga;on arises that results in the payment being unavoidable.

· Costs of genera;ng funds are those costs incurred in trading ac;vi;es that raise funds.

· Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with the cons;tu;onal and statutory requirements.

Costs for charitable ac;vi;es are recognised when the liability is incurred.

1.7

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amor;sa;on and accumulated impairment losses.

Intangible assets acquired on business combina;ons are recognised separately from goodwill at the acquisi;on date where it is probable that the expected future economic benefits that are aZributable to the asset will flow to the en;ty 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 en;ty.

cost or valua;on of assets less their residual values over their useful lives on the following bases:

Sorware 10% straight line

and subsequently measured at cost or valua;on, net of deprecia;on and any impairment losses.

deprecia;on. Deprecia;on is provided at rates calculated to write off the cost less es;mated residual value of each asset over its expected useful life, as follows:

of acquisi;on. Donated tangible fixed assets which do not have a cost to the Charity are capitalised at their current value at the date of dona;on.

Lodges	4% straight line
Lodge and ofce equipment 25% straight line
Computers	25% reducing balance
Motor vehicles	25% reducing balance

ScoZy’s LiZle Soldiers Trading Limited Fixtures and fitngs 15% reducing balance

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 ac;vi;es.

1.9 Impairment of Fixed Assets

At each repor;ng end date, the Charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indica;on that those assets have suffered an impairment loss. If any such indica;on exists, the recoverable amount of the asset is es;mated in order to determine the extent of the impairment loss (if any).

1.10 Stocks

Stocks are stated at the lower of cost and es;mated 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 loca;on and condi;on. Items held for distribu;on at no or nominal considera;on are measured the lower of replacement cost and cost.

Net realisable value is the es;mated selling price less all es;mated costs of comple;on and costs to be incurred in marke;ng, selling and distribu;on.

1.8

1.11 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 maturi;es of three months or less, and bank overdrars. Bank overdrars are shown within borrowings in current liabili;es.

course of opera;ons from suppliers. Amounts payable are classified as current liabili;es if payment is due within one year or less. If not, they are presented as non-current liabili;es. Trade creditors are recognised ini;ally at transac;on price and subsequently measured at amor;sed cost using

1.12 Financial instruments

The Charity has elected to apply the provisions of Sec;on 11 ‘Basic Financial Instruments’ and Sec;on 12 ‘Other Financial Instruments Issues’ of FRS 102

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

net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an inten;on to seZle on a net basis or to realise the asset and seZle the liability simultaneously.

cash and bank balances, are ini;ally measured at transac;on price including transac;on costs and are subsequently carried at amor;sed cost using the effec;ve interest method unless the arrangement cons;tutes a financing transac;on, where the transac;on 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 amor;sed.

bank loans are ini;ally recognised at transac;on price unless the arrangement cons;tutes a financing transac;on, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabili;es classified as payable within one year are not amor;sed.

Debt instruments are subsequently carried at amor;sed cost, using the effec;ve interest rate method.

Trade creditors are obliga;ons to pay for goods or services that have been acquired in the ordinary

Financial liabili;es are derecognised when the Charity’s contractual obliga;ons expire or are discharged or cancelled.

1.13

The cost of any unused holiday en;tlement is recognised in the period in which the employee’s services are received.

an expense when the Charity is demonstrably commiZed to terminate the employment of an employee or to provide termina;on benefits.

1.14

benefit schemes are charged as an expense as they fall due.

1.15 Leases

Rentals payable under opera;ng leases, including any lease incen;ves received, are charged as an expense on a straight line basis over the term of the relevant lease.

1.16 Taxa8on

Sco$y’s Li$le Soldiers Trading Limited

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

Current tax

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 deduc;ble in other years and it further excludes items that are never taxable or deduc;ble. The company’s liability for current tax is calculated using tax rates that have been enacted or substan;vely enacted by the repor;ng end date.

Deferred tax

Deferred tax liabili;es are generally recognised for all ;ming 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 liabili;es or other future taxable profits. Such assets and liabili;es are not recognised if the ;ming difference arises from goodwill or from the ini;al recogni;on of other assets and liabili;es in a transac;on that affects neither the tax profit nor the accoun;ng profit.

The carrying amount of deferred tax assets is reviewed at each repor;ng end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is seZled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabili;es are offset when the company has a legally enforceable right to offset current tax assets and liabili;es and

the deferred tax assets and liabili;es relate to taxes levied by the same tax authority.

1.17 Judgements and key sources of es8ma8on uncertainty

Sco$y’s Li$le Soldiers Trading Limited

In the applica;on of the company’s accoun;ng policies, the trustees are required to make judgements, es;mates and assump;ons about the carrying amount of assets and liabili;es that are not readily apparent from other sources. The es;mates and associated assump;ons are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these es;mates.

The es;mates and underlying assump;ons are reviewed on an ongoing basis. Revisions to accoun;ng es;mates are recognised in the period in which the es;mate 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.

2 Dona8ons and legacies

Dona&ons and giOs Grants Corporate Overwatch Total income	Unrestricted funds 2023 £ 562,434 33,057 58,133 38,827 692,451	Restricted funds 2023 £ 11,210 399,368 53,000 - 463,578	Total 2023 £ 573,644 432,425 111,133 38,827 1,156,029	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

3 Fundraising and Trading

Fundraising events Corporate fundraising Other Income Total income	Unrestricted funds 2023 £ 80,088 123,882 4,710 208,680	Restricted funds 2023 £ - 72,889 - 72,889	Total 2023 £ 80,088 196,771 4,710 281,569	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

4 Raising funds

Seeking dona&ons, grants and legacies Team costs Share of support costs Share of governance costs Fundraising and publicity Commercial trading opera&on Total expenditure	Unrestricted funds 2023 £ 48,463 118,745 59,023 - 226,231 59,870 286,101	Restricted funds Total 2023 2023 £ £ 16,339 64,802 4,271 123,016 - 59,023 - - 20,610 246,841 - 59,870 20,610 306,711	Unrestricted funds 2022 £ 72,793 106,916 97,668 224
			277,601 47,547
			325,148

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

5 Charitable ac8vi8es

Team costs Beneficiary gifts & vouchers Beneficiary events Respite breaks Beneficiary 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 2023 £ 59,085 48,262 90,883 158,777 4,283 361,290 - 171,948 3,362 536,600 256,148 280,452 536,600	Strides Programme 2023 £ 41,060 - 26,968 - 11,353 79,381 28,310 119,492 2,337 229,520 114,687 114,833 229,520	Springboard Programme 2023 £ 16,391 - - - 322 16,713 15,681 47,701 933 81,028 49,994 31,034 81,028	Support Programme 2023 £ 77,978 - 41,197 - 13,173 132,348 - 226,927 4,437 363,712 206,615 157,097 363,712	Families Central Programme 2023 £ 4,934 - - - 14,267 19,201 - 14,359 281 33,841 19,507 14,334 33,841	Total 2023 £ 199,448 48,262 159,048 158,777 43,398 608,933 43,991 580,427 11,350 1,244,701 646,951 597,750 1,244,701	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

For the year ended 31 December 2022

Team costs Beneficiary gifts & vouchers Beneficiary events Respite breaks Beneficiary 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 67,184 134,848 979 287,712 - 146,707 3,039 437,458 183,689 253,769 437,458	Strides Programme 2022 £ 16,051 - - - (5,072) 10,979 28,661 40,999 1,013 81,652 21,732 59,920 81,652	Springboard Programme 2022 £ 16,051 - - - 2,651 18,702 16,607 36,103 1,013 72,425 42,240 30,185 72,425	Support Programme 2022 £ 64,495 - 37,314 - 4,661 106,470 - 137,071 4,052 247,593 94,860 152,733 247,593	Families Central Programme 2022 £ 61,485 - - - 15,479 76,964 - 102,434 3,039 182,437 177,801 4,636 182,437	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	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

6 Grants payable

Grants to individuals: Beneficiaries' grants	Strides Programme £ 28,310 28,310	Springboard Programme £ 15,681 15,681	Total 2023 £ 43,991 43,991	Total 2022 £ 45,268
				45,268

7 Support costs

Team costs Depreciation Other office 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 £ 416,629 49,521 106,974 30,654 25,817 4,240 292 5,323 - - 639,450 59,023 580,427 639,450	Governance costs £ - - - - - - - - 11,350 - 11,350 - 11,350 11,350	TOTAL 2023 Allocation basis £ 416,629 Time spent 49,521 Asset usage 106,974 IT usage 30,654 Floor space 25,817 Content objective 4,240 Team costs 292 Income split 5,323 Car usage 11,350 Legal requirement - Team costs for payroll 650,800 59,023 591,777 650,800	Support costs £ 368,387 51,854 48,884 29,414 52,804 4,206 1,085 4,348 - - 560,982 97,668 463,314 560,982	Governance costs £ - - - - - - - - 9,000 3,380 12,380 224 12,156 12,380	TOTAL 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

8 Taxa8on

axa8on
	Group	Group	CIO	CIO
	2023	2022	2023	2022
	£	£	£	£
Origination and reversal
of timing differences	785	-	-	-
	785	-	-	-

9 Trustees

None of the trustees of the CIO or group (or any persons connected with them) other than set out below received any remunera;on during the year or the prior year.

During the year, no expenses were paid to the trustees or those closely connected to trustees (2022 - £Nil).

10 Employees

The average monthly number of employees during the year was:

Employment costs Wages and salaries Social security costs Pension costs	2023 Number 23 2023 £ 656,078 59,576 14,037 729,691	2022 Number 20
		2022 £ 592,033 54,477 12,705
		659,215

£121,599).

The number of employees whose annual remunera;on was £60,000 or more were:

		2023	2022
		Number	Number
£60,001	- £70,000	1	1

11 GROUP

Cost At 1 January 2023 Additions At 31 December 2023 Amortisation and impairment At 1 January 2023 Amortisation charged for the year At 31 December 2023 Carrying amount At 31 December 2023 At 31 December 2022	Software £ 51,365 -
	51,365
	7,534 5,136
	12,670
	38,695
	43,831

12 GROUP

Cost At 1 January 2023 Additions Disposals At 31 December 2023 Depreciation At 1 January 2023 Charge for the year Eliminated on disposal At 31 December 2023 Carrying amount At 31 December 2023 At 31 December 2022	Lodges £ 779,038 - - 779,038 218,874 31,162 - 250,036 529,002 560,164	Lodges and office equipment £ 24,226 1,508 (138) 25,596 15,011 3,291 (83) 18,219 7,377 9,215	Computers £ 43,614 - (1,232) 42,382 15,267 6,936 (630) 21,573 20,809 28,347	Motor vehicles £ 25,813 - - 25,813 14,302 2,878 - 17,180 8,633 11,511	Total £ 872,691 1,508 (1,370)
					872,829
					263,454 44,267 (713)
					307,008
					565,821
					609,237

13 Fixed asset investments

Investments in trading subsidiaries Movements in fixed asset investments Cost or valuation as at 1 January 2023 and 31 December 2023 Carrying amount as at 1 January 2023 and 31 December 2023	2023 £ 3	2022 £ 3 Shares £ 3 3

Details of the group’s subsidiaries at 31 December 2023 are as follows:

Name of undertaking	Country of	Nature of	Class of		% Held
	incorpora8on or	business	shareholding	Direct	Indirect
	residency
ScoZy’s LiZle Soldiers	United Kingdom	Trading company	Ordinary	100.00	-
Trading Limited (reg
07667490)
ScoZy’s LiZle Soldiers (reg	United Kingdom	Unincorporated	N/A	N/A	N/A
1136854)		charity

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

Income Expenditure Donations to parent Charity Surplus/(deficit) Net assets/(liabilities)		Trading 2023 £ 56,466 (60,625) (4,159) (137) (4,296) (3,197)	Charity 2023 £ 1,438,490 (1,491,542) (53,052) - (53,052) -	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

At 31 December 2023, the net assets were transferred from Charity to the CIO.

14 Financial Instruments

		2023	2022
		£	£
GROUP
Carrying amount of financial assets
Debt instruments measured at amortised cost		371,916	412,787
Carrying amount of financial liabilities
Measured at amortised cost		145,069	40,253
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		-	-
Stocks
	Group	Group	CIO	CIO
	2023	2022	2023	2022
	£	£	£	£
Finished goods and goods for resale	29,768	48,979	-	-

15 Stocks

Following a change of auditors for the 2022 year, a discussion took place rela;ng to the accoun;ng treatment of our fundraising merchandise and Members girs. Although they are an asset, we no longer feel their nature cons;tutes that of stock and so they have been classified as other debtors.

16 Debtors

Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income	Group 2023 £ 244,124 47,700 80,091 371,915	Group 2022 £ 265,842 75,365 71,580 412,787	CIO 2023 £ 244,124 80,039 78,634 402,797	CIO 2022 £ - - -
				-

17 Creditors: amounts falling due within one year

Trade creditors Other creditors Corporation tax Accruals and deferred income	Group 2023 £ 105,416 20,852 - 18,801 145,069	Group 2022 £ 7,340 16,680 (788) 17,021 40,253	CIO 2023 £ 100,464 20,852 - 14,630 135,946	CIO 2022 £ - - - -
				-

18

assets of the scheme are held separately from those of the Charity in an independently administered fund.

19 Restricted funds

Help Their Children Smile Bereavement Support Resources Educa8onal Support and Resources Suppor8ng Bereaved Young Adults Voice of Bereaved Military Children	Balance at 1 January 2023 £ 54,155 90,942 252,071 59,168 7,634 463,970	Incoming Resources £ 254,686 161,327 99,586 19,124 1,744 536,467	Resources expended £ (285,669) (151,000) (138,496) (29,574) (13,621) (618,360)	Transfers £ 77,277 (32,914) 64,722 (42,031) 5,265 72,319	Balance at 31 December 2023 £ 100,449 68,355 277,883 6,687 1,022
					454,396

Help Their Children Smile – This funding has been provided by a number of funders in order to provide respite breaks, gi7s at poignant 8mes 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 a?end events which allow bereaved military children and young people to remember their parent who has died, cope with the effects of bereavement, promote emo8onal wellbeing and to reduce any feelings of isola8on.

Educa:onal Support and Resources – This funding has been provided by a number of funders in order to provide educa8onal support, school year group transi8ons and grants to partake in skill building ac8vi8es to bereaved military children to boost their confidence and self-esteem, to promote self-development and learning opportuni8es and to ensure they are not disadvantaged because of their bereavement.

Suppor:ng Bereaved Young Adults – This funding has been provided by a number of funders in order to provide grants to partake in skill building ac8vi8es, a podcast and support to bereaved military young adults (aged from 18-25) to promote self-development and learning opportuni8es, provide resources to help them cope with the effects of their bereavement and to offer them opportuni8es 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 ac8vi8es 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 u4lised to fund assets which are not required to be held in our restricted funds. Transfers were also made between the alloca4on of our support costs over the project funds to ensure they are best mee4ng their objec4ves.

Prior Year Analysis of 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)	Balance at 31 December 2022 £ (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

20 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 2022 £ - -	Incoming Resources £ 55,684 55,684	Resources expended £ (55,684) (55,684)	Balance at 1 January 2023 £ - -	Incoming Resources £ 38,828 38,828	Resources expended £ (38,828) (38,828)	Balance at 31 December 2023 £ - -

The Overwatch programme is a subscrip;on based programme available to its members and supporters can have exclusive access to ScoZy's addi;onal content. The designated funds during the year were spent on Families programmes.

21 Analysis of net assets between funds

Fund balances at 31 December 2023 are represented by: Intangible fixed assets Tangible assets Net current assets	Unrestricted 2023 £ 21,415 555,730 311,277 888,422	Restricted 2023 £ 17,280 10,091 427,025 454,396	Total 2023 £ 38,695 565,821 738,302 1,342,818	Unrestricted 2022 £ 22,231 591,297 323,453 936,981	Restricted 2022 £ 21,600 17,940 424,430 463,970	Total 2022 £ 43,831 609,237 747,883
						1,400,951

22 The charitable ac8vi8es have been supported by the following donors

Funding is acknowledged under the terms and condi;ons of the following grants and dona;ons:

Funder	Value
ABF The Soldiers' Charity	£30,000
Annington Trust	£50,000
Forces Support Limited	£69,000
Lest We Forget Association	£18,975
RAF Benevolent Fund	£10,000
Royal Navy & Royal Marines Charity and Greenwich Hospital	£13,500
National Lottery Awards for All	£10,000
Veterans' Foundation	£60,000

23 Events ager the repor8ng date

As of 31 December 2023, ScoZy’s LiZle Soldiers (charity registra;on number 1136584) transferred all of its assets and liabili;es to this en;ty, its parent CIO – ScoZy’s LiZle Soldiers CIO (charity registra;on number 1170528). During 2024, the legal work is being carried out to merge the unincorporated charity 1136854 into this CIO legally and the unincorporated charity trust will be removed from the Charity Commission register as a result.

24 Related party transac8ons

ScoZy’s LiZle Soldiers CIO owns 100% of ScoZy’s LiZle Soldiers. On the 31 December 2023, the transfer of all assets and liabili;es were made from ScoZy’s LiZle Soldiers (charity registra;on number 1136584) to this en;ty.

ScoZy LiZle Soldiers Trading Limited (a wholly owned subsidiary of ScoZy’s LiZle Soldiers CIO) paid for expenses on behalf of ScoZy’s LiZle Soldiers (Charity) totalling £Nil during the period ended 31 December 2023 £Nil (2022 - £Nil). ScoZy’s LiZle Soldiers (Charity) paid for expenses on behalf of ScoZy LiZle Soldiers Trading Limited totalling £Nil (2022 - £0) during the period ended 31 December 2023. As at 31 December 2023, ScoZy’s LiZle Soldiers Trading Limited owed ScoZy’s LiZle Soldiers £35,443 (2022- £51,650) in respect of a loan provided for the purchase of merchandise and paid expenses. Interest was charged and paid on this loan totalling £755 for the year. A strategic plan is in place to ensure that Trading pays the loan off to Charity over the course of the next few years. This loan was transferred to ScoZy’s LiZle Soldiers CIO as part of the transfer of all assets and liabili;es and the loan will con;nue to be paid off as planned.

25 Cash generated from opera8ons

Surplus/(deficit) for the year Adjustments for: (Profit)/Loss on disposal of tangible fixed assets Amortisation and impairment of intangible assets Depreciation and impairment of tangible fixed assets Interest received Movements in working capital: (Increase)/decrease in stocks (Increase)/decrease in debtors Increase/(decrease) in creditors Cash generated from operations	2023 £ (58,133) 529 5,136 44,267 (1,728) 19,210 40,871 104,816 154,968	2022 £ 276,404 3,097 5,136 47,398 - (8,020) (250,761) (9,059)
		64,195

==> picture [160 x 235] intentionally omitted <==

==> picture [143 x 235] intentionally omitted <==

==> picture [160 x 235] intentionally omitted <==

==> picture [220 x 24] intentionally omitted <==

PO Box 1273, King's Lynn DO, PE30 9HD 0800 092 8571

www.scottyslittlesoldiers.co.uk Registered Charity No. 1170528

2023-12-31-accounts

A NOTE FROM NIKKI

OUR MISSION

CONTENTS

1

2

3

4

OUR PROMISES

OUR CORE VALUES

AT A GLANCE

OUR PROGRAMMES

SMILES PROGRAMME

The SMILES Programme is the flagship programme of Scotty’s Little Soldiers.

GIFTS & VOUCHERS

SMILES PROGRAMME

SCOTTY RESPITE BREAKS

WINTER FESTIVAL

STRIDES PROGRAMME

THE IMPACT OF BEREAVEMENT

STRIDES PROGRAMME

SCOTTY GRANTS

THE STANDBY PROJECT

SUPPORT PROGRAMME

1:1 BEREAVEMENT SUPPORT

SUPPORTING PARENTS & CAREGIVERS TO HELP THEIR CHILDREN

SUPPORT PROGRAMME

WORKSHOPS AND DROP-INS

BEREAVEMENT RESOURCES

IN-PERSON EVENTS

HEATHER MCLACHLAN

How Scotty’s inspired me: My dream job supporting disabled veterans

THE DESIRE TO HELP

THE POWER OF SUPPORT

MAKING CONNECTIONS

A ONCE IN A LIFETIME OPPORTUNITY

ISABELLE BOVINTON

REMEMBERING MY DADDY

MY FAVOURITE STORIES ABOUT MY DADDY

WHAT DOES WEARING A POPPY MEAN TO A BEREAVED MILITARY CHILD?

HOW SCOTTY’S HELPS MILITARY CHILDREN SMILE

HONOURING MILITARY HEROES

HOW SCOTTY’S LITTLE SOLDIERS HAS HELPED ME

HOW SCOTTY’S LITTLE SOLDIERS HAS HELPED ME

WHY I’M PART OF SCOTTY’S COUNCIL

SCOTTY’S COUNCIL ANNUAL REVIEW

WHAT HAVE THE COUNCIL BEEN DOING SINCE 2022?

CREATION OF OUR KEEPSAKE BOX.

‘WE WILL ALWAYS MISS THEM’

VISIT TO SKY STUDIOS

SCOTTY’S MARCH

KNOWLEDGE & GUIDANCE

A MESSAGE FROM OUR CEO

As we reflect on 2023, I am incredibly proud of the impact Scotty’s Little Soldiers has made in the lives of bereaved children and young people..

Stuart Robinson

FINANCES & FUNDING

SCOTTY’S MARCH

FUNDRAISING

UNRESTRICTED FUNDS

Expenditure 2023: £1,552,197 Expenditure 2021: £1,346,713

TRUSTEES’ REPORT

The Trustees present their report and financial statements for the year ended 31 December 2023.

OBJECTIVES AND ACTIVITIES

REVIEW OF CHARITABLE ACTIVTIES AND ACHIEVEMENTS FOR THE PUBLIC BENEFIT

We deliver on our promises through our four Family Programmes:

OUR OVERARCHING PROMISES ARE:

GRANT MAKING POLICY

FINANCIAL REVIEW

RESERVES POLICY

PRINCIPAL SOURCES OF INCOME AND HOW EXPENDITURE MEETS OBJECTIVES

RISK MANAGEMENT

Governing Document

PLANS FOR THE FUTURE

Trustees

Appointment of new Trustees

Organisation

Related Parties

Auditor

Disclosure of Information to Auditor

FINANCIAL STATEMENTS