**20 23 ANNUAL REVIEW**
Registered Charity No. 1170528
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## **A NOTE FROM NIKKI**
## **OUR MISSION**
**To provide relief from the effects of bereavement to children & young people who have experienced the death of a parent who served with the British Armed Forces.**
## **CONTENTS**
**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.
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**
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## **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**
**AT A GLANCE**
## **OUR PROGRAMMES**
Scotty’s services are delivered through 3 Family Programmes:
**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.**_
_**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**
**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.
**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.
**OUR PROGRAMMES**
**OUR PROGRAMMES**
## **SMILES PROGRAMME**
## **SCOTTY RESPITE BREAKS**
**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**
**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.**
## **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.
**OUR PROGRAMMES**
**OUR PROGRAMMES**
## **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.
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**
**OUR PROGRAMMES**
## **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**
**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.
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OUR PROGRAMMES
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OUR PROGRAMMES
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## **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.
“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**
**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.
## **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.
**“**
**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**
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LEXIE
PALLETT
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**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.”
**“**
**For the first time since my dad died, I felt like I was allowed to have fun.**
**OUR MEMBERS**
**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**
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.
## **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**
**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:
**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**
**----- 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.**_
**----- 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.**_
**----- 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**
**FINANCES**
## **TRUSTEES’ REPORT**
_**The Trustee of the Charity is Scotty’s Little Soldiers CIO. The Trustees of the CIO are:**_
_**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:
_**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.
_**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**
**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.
Signed
Scotty’s Little Soldiers CIO Jason Worthy - Chair
Date 24/10/2024
**TRUSTEES’ REPORT**
**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**
**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|
Jason Worthy Simon Millar
**Chairman**
**Trustee**
**SCOTTY'S LITTLE SOLDIERS CIO**
## **CONSOLIDATED STATEMENT OF CASH FLOWS**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
|**Notes**
**Cash fows from opera8ng ac8vi8es**
Cash generated from opera;ons
**23**
**Inves8ng ac8vi8es**
Proceeds from disposal of tangible
fxed assets
Purchase of intangible assets
Purchase of tangible fxed assets
**Cash fows from fnancing ac8vi8es**
Interest received
**Net cash used in fnancing ac8vi8es**
**Increase/(decrease) in cash and cash**
**equivalents**
Cash and cash equivalents at beginning
of year
**Cash and cash equivalents at end of**
**year**|**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|
PO Box 1273, King's Lynn DO, PE30 9HD 0800 092 8571
www.scottyslittlesoldiers.co.uk Registered Charity No. 1170528