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← Scotty's Little Soldiers

2024-12-31-accounts

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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.

A NOTE FROM NIKKI

When I look back at 2024, I feel an overwhelming sense of pride in how far Scotty’s has come and how many children and young people we’ve been able to stand beside. When I first set up the charity after Lee’s death, I could never have imagined that, nearly 15 years later, we would be supporting more than 730 bereaved military children and young people in a single year. Each of those children has a story, a parent who proudly served, and a future that we are determined to help brighten.

CONTENTS

5 NIKKI’S NOTE

20 REMEMBRANCE

2024 was a tough year financially and there were moments where we had to make difficult decisions and really focus on what mattered most. Thanks to our amazing team though we ended the year in a much more positive position than we had been half way through, and full of optimism for the future.

We welcomed 85 new members to Scotty’s during the year who have never experienced support from the charity before. The team delivered over 2,700 gifts and vouchers on those difficult days when families most need a reminder that they are remembered. We gave 236 children the chance to step away from everyday pressures and enjoy a Scotty Break, and through our SUPPORT Programme, we delivered nearly 500 1:1 sessions, helping children build confidence, self-esteem, and coping skills that will stay with them for life.

I’m constantly inspired by our young people themselves. Our Scotty’s Council, 24 incredible children and young people, worked hard to share their voices, influencing national conversations around education and creating resources to make schools more compassionate places for bereaved children. They remind us all why this work matters so much.

None of this would be possible without the generosity and kindness of our supporters. Whether that’s an amazing member of the public, the businesses who back us financially, or the other charities we work with – thank you. You are making a real difference to the lives of our bereaved Forces families.

After a slow fundraising start to 2024, we finished the year feeling confident about the future and with a clear understanding of the needs of bereaved British Forces families. We have lots of plans to meet that need going forwards and I look forward to being able to share those with you over the coming year. We always say at Scotty’s, ‘our supporters are not simply fuelling our journey, you are on it with us.’

From the bottom of my heart, thank you for joining us on our mission. Together, we are ensuring that every bereaved Forces child knows they are not alone, not forgotten, and that their parent’s sacrifice is always remembered. iN

Nikki Scott, BEM Founder, Scotty’s Little Soldiers 5

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OUR PROMISES

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

The best emotional health and wellbeing support

Outstanding development The chance to opportunities smile again

OUR CORE VALUES

1

FAMILIES COME FIRST

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

2

EVERYONE A SUPPORTER, EVERY SUPPORTER A VIP

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

3

LOVE WHAT YOU DO

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

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REMEMBER EVERY DAY

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

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2024 AT A GLANCE

A quick look into the work of Scotty’s during 2024, highlighting key milestones, achievements and the positive impact the charity makes on bereaved military children and young people.

INCOME EXPENDITURE RESERVES £1.69m £1.55m 6 months

69% 14% 17% British RAF Royal Navy & as P ~~ri~~ s Army Royal Marines

733

bereaved children and young people supported

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479
1:1 support sessions
delivered
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100% of parents said their child’s self-esteem improved after 1:1 sessions

95%

of families on a Scotty Break reported building new memories together

236

children and young people enjoyed a Scotty Respite Break

80% of children accessing 1:1 support reported improved coping skills and communication

363 young people took part in our events abla

2,737 24 gifts and vouchers served on sent on key the Scotty’s RN anniversaries Council

young people served on the Scotty’s Council

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THE VOICE OF LIVED EXPERIENCE

THE SCOTTY’S COUNCIL

Lived experience has been at the heart of Scotty’s since Nikki experienced that first respite break with her own children after the death of her husband Cpl Lee Scott. Everything the charity has done since then has been driven by a unique understanding of the needs of bereaved British Forces families.

Today, the Scotty’s team is supported by a lived experience advisory panel, the ‘Scotty’s

Council’. The Council provides guidance, helping to set priorities and inform the strategic direction of the charity, in addition to leading on their own projects (see page 19 ). Any member over the age of 12 can join the Council.

As the role often involves talking about the experiences of bereaved children, all Council members are fully supported by bereavement specialists throughout the year

and can step away from duties at any time for as long as they want without losing their place on the Council. There is no cap on the number of Council members in order to ensure that everyone who wants to can participate, and to allow the flexibility for Council members to step away whenever needed. In 2024, 24 children and young people were Council members for the charity.

2024 has been a very busy year for all of us on the Scotty’s Council. At the beginning of the year, we met and collectively agreed that it was time for schools to become safe places for bereaved children. Nearly every one of us had negative experiences in the classroom, in the playground and in the exam hall because we were bereaved. With encouragement from the team at Scotty’s we realised that we can use our voices to change the school system and make it better for all bereaved children. When we tell our stories, people listen, people are shocked, and people want to help. Our voices are powerful.

Earlier this year we were honoured to be invited to No. 10 Downing Street to meet Mrs. Murty, wife of the Prime Minister and talk about our experiences as bereaved military children in school. We also wrote directly to the Secretary of State for Education who raised our concerns with the team working on the PSHE curriculum. The following month we met privately with Prince Harry, the Duke of Sussex and Scotty’s Global

Ambassador, who also knows what it is like to have a parent die when you are a child. But we know we cannot talk directly to everyone! Which is why we have also been creating two animations that tell our stories, in our own words, about what it is like to go to school as a bereaved child. We are excited about 2025, when we will launch our animations as part of our new ‘Behind the Uniform’ campaign, which also includes research with nearly 200 families who also report these same bad experiences.

The national curriculum and the Ofsted framework are both currently under review, which means we have a chance to be heard, and a chance to make sure schools are inclusive for bereaved military children. We know that changing the system won’t be quick or easy – there are tens of thousands of schools after all. But we are determined and we won’t give up.

Scotty's Council

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OUR MEMBERS

During 2024, 85 young people were supported by Scotty’s for the first time, bringing the total number of children we directly supported in 2024 to 733.

Any child or young person, up to their 25th birthday, who has experienced the death of a parent who served in the British Armed Forces can join Scotty’s and access our services. This includes children of veterans as well as those who die in service. The charity supports all children regardless of cause of death or length of service and includes children from any military branch including reserves. HOW OLD ARE 8070 OUR MEMBERS? ») 50 20 10

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HOW OLD ARE
OUR MEMBERS? ») =
Our members live
across the UK and
also internationally
including Ireland,
New Zealand,
Germany, the USA
and Australia.
2044 «6 8 Current age (years) RH GB 20 22 2%
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CAUSE OF BEREAVEMENT

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Other
Accident
Illness
or heart
related
Killed
in Action
Suicide
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Our members are bereaved by different causes of death. In 2024, 34% (249) of the children we worked with were bereaved by illness or heart related causes, 25% (181) of the children were bereaved by suicide, 21% (151) had a parent killed in action, 16% (115) had a parent die in an accident and 5% (37) were from other causes.

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Online Christmas Party event with
special guest the Duke of Sussex.
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THE SMILES PROGRAMME

The SMILES Programme is about fun and engagement and includes activities, gifts, respite breaks and group events. The aim is for bereaved military children and young people to form friendships, benefit from peer support, heal with their family and feel part of a supportive community. The SMILES Programme makes sure no child ever feels alone or forgotten.

2024 HIGHLIGHTS

704 44 RN 0) 678 birthday presents young people anniversary and 720 Christmas attended a special meal vouchers gifts sent event in London with ap distributed Prince Harry 236 ~~@~~ 363 635 5 children went on Scotty young people ota Remembrance Breaks, with 95% of families attended events fia fin meal vouchers reporting stronger bonds distributed

LOOKING AHEAD

In 2025, the SMILES Programme plans to launch a new calendar of events designed to be more inclusive for all bereaved military families. Revised plans include removing age restrictions on events, increasing the sensory areas at all events, offering events of different sizes and intensities and introducing regional events to build sustainable local support networks.

We will also be revising our respite breaks, again designed to increase accessibility for all our members. Revised plans include priority booking for newly bereaved families and families in crisis, opening all breaks to our members aged 1825yrs, and trialling allowing dogs in some of our lodges.

WHY IT MATTERS

The impact of the Programme is so much more than a smile. Research has demonstrated that improving cohesion and communication within the grieving family is ‘the single most protective factor for

The girls are getting older and this year has been a rollercoaster of emotions around missing Daddy and not quite knowing what to do with those feelings. Having this break together was needed. It was our chance to step away from the daily routine and have the space and time together to relax and recharge, make new memories and reminisce about fun times with Daddy. Thank you so much for helping support all the families of Scotty’s and ensuring the children have a chance to make time for smiles and laughter.

Spending time together is something we don’t have a lot of time for at home, having the space to be together, share our love and appreciation for each other and chat about Daddy has really been beneficial for us. Thank you for providing this space for us so we can reconnect.

child and adolescent psychological health following the death of a parent’ (McLaughlin et al., 2019) (Kamm & Vandenberg, 2001) (Howell et al., 2015) (Shapiro et al., 2014) (Weber et al., 2019).

Reducing feelings of isolation and building peer support networks is crucial for all children but especially a bereaved child. Research from the University of Cambridge states that ‘one of the most significant factors that can help mediate the negative effects caused by childhood bereavement is the existence of strong social networks, which give the bereaved someone to talk to about the loss’ (McLaughlin et al., 2019).

SCOTTY BREAKS

Whilst holidays are a valuable tool for building memories and bonds within all families, within a bereaved family, a ‘holiday’ can become something more: a ‘respite break’. Within the bereaved community a respite break is time away from the everyday stress and strain – and away from what is often a home filled with complicated memories – in order to allow the family to focus on communicating with each other and rebuild family bonds following a death.

Research has repeatedly shown that family cohesion and communication following a death can have a significant impact on longer term outcomes (Holmes et al., 2013) (Parsons, 2011). Studies have noted that communication

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between the surviving parent and child or children is a protective factor for the child’s psychological health following bereavement (Howell et al., 2015) (Shapiro et al., 2014) (Weber et al., 2019). In fact, according to research from the University of Cambridge, it is ‘considered one of the most important factors’ in adjusting to the death within a family (McLaughlin et al., 2019).

Scotty Breaks intentionally create opportunities for families to come together, bond, make new memories and talk to one another. In short, to facilitate family cohesion. Ahead of a respite break, families frequently describe themselves as under enormous strain; both emotional and often financial, with tension in the home especially where the grieving children are teenagers. At home there can be closed bedroom doors, meals taken separately, and siblings not speaking to one another.

Breaks become a lifeline where the children can come out of their rooms and be together, and the surviving parent can slow down and focus on their children instead of bills and work. For some families, it provides one of the few or only times of the year where there will be communication. For newly bereaved families it can often be the first time families laugh, talk and feel like one day it will be possible to be normal again. Having that one good week can sometimes give families the strength they need to keep going.

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THE SUPPORT PROGRAMME

The SUPPORT Programme provides emotional and mental health support , including 1:1 bereavement support for children and young people and their parent or carer. It also advocates for bereaved military families to ensure they aren’t left at a disadvantage in accessing services such as housing, pensions and financial support.

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2024 HIGHLIGHTS

59 Fe 479 81 children sessions were parents and and young (>A delivered in 5 carers received people accessed total direct support jaa 1:1 support

Sy 80% 100% re of children improved of parents saw positive coping skills changes in self-esteem

You were there when every other door closed. Knowing you are always here is support in itself. He was in such a deep hole and it took so much to ask for help and he was turned away from the NHS for being too complex. He found his confidence and self-belief and was able to take on his GCSEs. He is able to be himself and Scotty’s just get it. Things could have been so different for him. The biggest change is he now talks through things straight away and won’t let it fester.

He has just had his last session and the difference in the last 7 months is amazing. Gone is angry young man with no self-confidence. I now have my confident, self-aware, mature, happy son back.

He has been feeling a lot better and has a better understanding of his emotions. He now talks about mum a bit more but not every day. The biggest change has been his confidence. It has increased and he now holds his head up rather than looking down all the time. Having his grief and feelings normalised and validated has been so important.

LOOKING AHEAD

In 2025, the SUPPORT Programme plans to extend its offer to be able to provide help to children with higher needs. Currently our 1:1 support has been delivered by qualified bereavement support workers, but we plan to recruit qualified counsellors so that the programme can offer both bereavement support and bereavement counselling. Bereavement support workers are trained to help children manage and understand their grief, whereas counsellors are

trained to help with more complex signs of vulnerability and needs that can be exasperated require targeted 1:1 provision. through bereavement including The SUPPORT Programme is a self-harm, suicidal ideation and Tier 2 service with practitioners mental health concerns. We plan who specialise in childhood to extend our services due to bereavement. Rather than having the changes in the needs of our a fixed number of sessions, members asking us for help. which is now common in the therapeutic sector, children can WHY IT MATTERS access 1:1 support for as long as it is needed. An academically Research indicates that between rigorous, standardised tool is 10%-20% of children following a used to assess the need and death will need specialist support progress of each child. (McLaughlin et al., 2019). Parentally bereaved children are at increased Anger, depression and low risk of developing depression, self-esteem are typical amongst anxiety, emotional problems, or children approaching the difficulty forming relationships SUPPORT Programme. Many of with peers (McLaughlin et al., the children have not been able 2019). Aggression, delinquency, to discuss their feelings of grief hyperactivity, and conduct prior to accessing the programme. problems, are also common Scotty families can have very (McLaughlin et al., 2019). Children complex needs. In 2024, one in may also develop prolonged grief four of our members had their with a risk of increased suicidal parent die of suicide, which brings ideation (McLaughlin et al., 2019), added psychological risk to the particularly children bereaved child. Many of our children have through suicide (Guldin et al., 2015) lived with parents with PTSD, (Logeswaran et al., 2024).

Anger, depression and low self-esteem are typical amongst children approaching the SUPPORT Programme. Many of the children have not been able to discuss their feelings of grief prior to accessing the programme. Scotty families can have very complex needs. In 2024, one in four of our members had their parent die of suicide, which brings added psychological risk to the child. Many of our children have lived with parents with PTSD, alcohol addiction, substance abuse or domestic violence. For these children, sad or even scary memories may sit alongside happy and loving memories which can make feelings quite confusing. These are all compounded risk factors for the child’s wellbeing and long-term outcomes. All the while children may still be living with other common challenges of adolescence; hormones, identity crisis and high stakes exams.

Members of Scotty’s can access specialist 1:1 online support at any time. The programme aims to build the child’s self-esteem and develop their coping skills and to help address any mental health needs. The programme also coordinates with other specialist support services including CAMHs and private therapists. For our younger members, who may be too young to access online support, or for members with additional needs or disabilities that make online 1:1 sessions challenging, the programme can instead work 1:1 with the parent or carer to give them the skills and confidence to understand and support their child’s grief.

Despite these challenges and experiences, the vast majority of children who access the SUPPORT Programme will thrive. In sessions they can explore their emotions and grief, talk about the parent who died in a safe space, and develop skills to understand and manage their feelings. The assessments when a child exits the programme typically show improvements in coping skills, improvements in their ability to communicate with family and peers, reductions in feelings of isolation, reductions in anger, improved self-esteem and re-engagement in education. Somatic symptoms, such as headaches, stomach aches, and trouble sleeping are also reduced or eliminated.

1:1 BEREAVEMENT SUPPORT

Most of the work that Scotty’s undertakes is preventative; fostering social and family bonds as a protective factor for psychological health and removing barriers to education and employment at a time when a child is at risk of disengagement. The SUPPORT Programme, however, is for children who are showing early

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THE STRIDES PROGRAMME

The STRIDES Programme supports education and personal development by removing learning barriers, building confidence, and advocating for military children within the education system. It offers small educational grants and provides bereavement resources and training for teachers.

2024 HIGHLIGHTS

Council members invited to 10 Downing 743 2 Street to education packs animations share their distributed to created by the Scotty’s Council experiences schools to influence policy makers Research with nearly 264 200 t : grants awarded xs families revealed widespread worth £43,733 challenges in schools

LOOKING AHEAD

In 2025, the STRIDES Programme will publish the two animations developed by the Council which tell their stories, in their own voices, of being a bereaved military child in school. The animations, along with the research undertaken in October 2024 will form the basis of Scotty’s policy influencing campaign. To support the policy influencing campaign, the programme will also be developing practical solutions including launching an innovative teacher training programme for initial teacher training providers. The training will aim to ensure that new teachers have the knowledge and confidence to build compassionate classrooms.

WHY IT MATTERS

Research has demonstrated a link between childhood bereavement and being less likely to be employed at age 30, failing to gain qualification along with lower attainment and aspirations for continuing education (Parsons, 2011). Research also suggests that many teachers in the UK feel underprepared to meet the needs of grieving children (McLaughlin et al., 2019). The STRIDES Programme advocates for bereaved military children to help remove barriers to learning. This also includes working directly with schools to help teachers understand the needs of bereaved children to ensure children stay engaged in learning.

EDUCATION ADVOCACY

On the 29th July 2024, Sgt Jordan Relph died unexpectedly at home. The Visiting Officer[1] assigned to the Relph family had contacted Scotty’s Little Soldiers two days later, on behalf of Sgt Relph’s four children, Sophia and Oliver (who were four years old), Benjamin (who was seven), and Joseph the eldest, who was eleven years old when his dad died.

Joseph had just completed Year 6 and was due to start secondary school in September. Despite having been at the same primary school since Reception, Joseph

Supported by

\? Patriotic Fund COVENANT FUND TRUST

experiencing grief. Telling your story repeatedly to different agencies can also risk retraumatising bereaved families.

had been told that there was no space for him in the local secondary school where the rest of his class would be going, and instead Joseph would be sent to a school across town where he did not know anyone.

On the 8th August 2024, just ten days after Sgt Relph died, Scotty’s approached the executive leadership team of the school, and the following week the school and local authority agreed that Joseph would be able to remain with his friends. The school also pre-emptively offered places to all his siblings, and also reached out to Scotty’s education team for advice and guidance on how best to support Joseph and his siblings.

In the months before Sgt Relph died, he and Joseph’s mother had been appealing to the school and local authority trying to get Joseph into the school with his peers, however there were no spaces available.

The transition between primary to secondary school is a notoriously challenging time for any young person, with research showing risks to attainment due to the changes and the disruption to healthy peer networks (EEF, 2021). For a bereaved child, peer networks become even more crucial. In the days following Sgt Relph’s death, the Visiting Officer asked if Scotty’s could advocate on behalf of Joseph and his mother, to ensure that Joseph would not have to return to school in September without his friends around him.

Joseph and his siblings will be eligible to remain members of Scotty’s until their 25th birthday and are entitled to access all of our services including respite breaks, educational grants, 1:1 bereavement support and social events. But thanks to the quick thinking of the Visiting Officer and the understanding of the school and local authority, at the very least Joseph did not have to worry about what was going to happen in September and losing all his friends when he needed them most.

Advocacy is an important but often hidden part of the work that Scotty’s does for families. Navigating bureaucracy can be challenging and exhausting for anyone but can become overwhelming for those

1 A Visiting Officer is a person who acts as a representative of the Ministry of Defence, providing support to families of service personnel.

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7[th] November 2024

REMEMBRANCE

Over Remembrance weekend, 53 members of Scotty’s, gathered in London to pay tribute to their military parents.

Recognisable in their distinctive black and yellow Scotty scarves, the children, ranging from age nine to 24 years, took part in the Royal British Legion Festival of Remembrance on the Saturday afternoon, and then marched past the Cenotaph at the National Service of Remembrance in memory of their heroes on a very special Sunday morning.

) BBC Royal British Legion Festival of Remembrance 2024

Ahead of Remembrance Weekend, Prince Harry, The Duke of Sussex, who is Scotty’s Global Ambassador, sent members of Scotty’s a special letter to let them know they are in his thoughts. This has become an annual tradition.

Sending Remembrance packs.

Dear Scotty’s Little Soldiers,

As we approach Remembrance Day, I want to take a moment to reflect on the profound significance of this occasion and what it means for each of you. This day is a time not only to honour the extraordinary sacrifices made by our service members but also to recognise the impact these sacrifices have on families, especially ones like yours.

Each of you carries a unique story shaped by the bravery of a parent who served our country. I understand, perhaps more than most, the weight of losing a parent at a young age. It can be overwhelming and isolating. Yet, in the midst of that heartache, we find strength in the love and memories left behind, and I have seen how communities like yours can offer deep comfort and healing.

Scotty’s Little Soldiers embodies this spirit of community. In coming together to support one another, you not only honour the memories of your loved ones but also forge bonds that can and will carry you through the toughest times. The tears and laughter, the shared experiences, and the moments of joy you create together are powerful reminders that love endures.

On this Remembrance Day, I encourage you to take a moment to reflect on the values that your loved ones instilled in you—courage, compassion, and a sense of purpose. These will serve as your guiding light, helping you navigate the challenges ahead.

As you gather to remember and celebrate, know that you are part of a larger community that stands with you, ready to uplift and support you. Your resilience is a testament to the legacy of your loved ones, and I have every confidence in your ability to make them proud and to shine brightly in the world.

All they want is for you to be happy.

Remembrance is such an important time for bereaved military families. We remember our loved ones every day, but Remembrance is a time when the nation comes together to pay their respects and thank them for their service. It means a lot to members of Scotty’s to support one another on what is a proud but difficult weekend. I love seeing the community that Scotty’s has created and the sense of solidarity between the families. It was also amazing to feel so much support from the crowds as we marched.

Prince Harry, The Duke of Sussex

Global Ambassador, Scotty’s Little Soldiers

NIKKI

20 ry

March past the Cenotaph at the National Service of Remembrance. Courtesy of Donald Todd .

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A MESSAGE FROM OUR CEO

2024 was a year of challenges, tough decisions, but ultimately one which closed with great optimism for the future.

This year began with some real challenges. Like many charities, we felt the impact of the difficult economic climate and fundraising pressures. But by mid-year, thanks to a refocused strategy and the resilience of our team, we finished strongly and entered 2025 with renewed confidence.

Despite financial uncertainties, one thing never changed, the impact we delivered. We’ve always had to do ‘ more with less ’ so an initial slowdown in fundraising didn’t faze the team. We supported more young people than ever before, with 85 new members joining Scotty’s, bringing us closer to our BHAG of supporting 1,000 children and young people each year by 2030.

Ultimately though, I came to appreciate that as a team, this is what we are good at, and that there is still so much more for us to do. The learnings and successes of 2024, combined with the opportunities ahead to support more and more bereaved military families, have made me more committed than ever. Together, we are ensuring that no bereaved Forces child, and no bereaved military family, is ever forgotten.

Stuart Robinson

CEO, Scotty’s Little Soldiers

Our Council of young people continued to inspire, directly influencing education policy and amplifying the voice of bereaved military children. Their determination has already made a national impact.

After 15 years leading Scotty’s, I reflected on whether it was time to move on. I considered if I had taken the charity as far as I could and whether it might be time to apply what I’ve personally learnt on this journey somewhere else.

Mandy Stephenson from Forces Transition

22

FINANCES & FUNDING

Scotty’s had a drop of £130k of income during 2023 after a strong performance in 2022. 2024 saw a welcome return to our pre-2023 figure that surpassed the 2022 total and gave us our highest ever annual income figure at £1.69m, 13% higher than 2023. This alongside no material growth in costs means we are delighted to report a surplus for the year of £143k, which has largely been used to increase our cash reserves and to provide a degree of stability for the charity in a difficult financial climate.

We put greater focus on growing our business partnerships through the introduction of the Scotty’s Business Heroes Club (special thanks to our founding members Fortis Vision, Boom Construction, IEM and ZE Global) and also benefited from charity of the year and cause-related marketing campaigns from organisations including West Midlands Trains, BDO, Skipton Building Society, Kinected Solutions, Forcewear, and Awake Watches.

In 2024, we were able to deliver our services building on our successes of 2023 whilst being able to mitigate rising costs globally, especially the impact on the third sector from both a funding and expenditure perspective. Ensuring our income returns to sustainable levels is key for us to continue to grow and deliver more for the families we support in 2025. Our cash reserves sit at six and a half months’ worth of operating expenses, slightly higher than our policy of 3-6 months which allows space for future deficits as we spend the funds on our beneficiaries.

Our Annual #ScottysBall set a new fundraising record with a £54,000 profit thanks to generous auction prizes including a Spitfire flight from London Biggin Hill Airport, our Gold sponsors: OCS, Fortis Vision, Godlington, JD2E, Design Vertex, and Empath Security; and everyone who attended.

UNRESTRICTED FUNDS

2024 saw the charity continue to focus on securing unrestricted funds which allow for greater flexibility and the opportunity to adapt to both challenges and opportunities as they present themselves throughout the year. 69% of our income was designated as unrestricted in 2024 versus 64% in 2023.

We have also continued to invest in our future sustainability by developing our senior leadership team, successfully decreasing reliance on the Founder and CEO. The Senior Leadership Team now includes team members with specific accountability for Fundraising, Finance, People and Service Delivery.

INCOME

We saw significant growth in our income, reversing the drop that we experienced from 2022 to 2023.

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2O24
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£1,690,470

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£1.69m
£1.49m
2023 2024
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2023
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£1,494,064

EXPENDITURE

Increased demand for services and rising costs 2O24 has been balanced with effective cost control, efficiencies and lower than expected spend in some functions. £1,546,725

FUNDRAISING

In 2024, our funding came from three core income streams: Community donations & fundraising, Grants & Trusts, and Corporate Partnerships. As with the previous year, we focused on fewer fundraising activities deciding to maximise limited resources on the most impactful opportunities. 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.

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» Giving Days donated £7k towards repairs
on the Great Yarmouth Scotty Lodge.
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£1.55m £1.55m
2023 2024
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2023 £1,552,197

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LOOKING AHEAD

As we step forward from 2024, our focus is on strengthening Scotty’s foundations while preparing for the future. We plan to use 2025 to consolidate our learnings and fundraising successes in the latter half of the year, and to create a stable platform upon which to grow from in 2026 and beyond.

TRUSTEESʼ REPORT & FINANCES

TRUSTEES’ REPORT

The Trustees of Scotty’s Little Soldiers CIO are:

» Eamonn O’Sullivan » Luke Priestley Ellen Plumer Simon Millar Jason Worthy (Chair) Steven Ward

Jonathan James

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----- Start of picture text -----

) Amazon staff volunteered en
masse for Scotty’s Christmas
packathon. Courtesy of Amazon .
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LONGER TERM PARTNERSHIPS

Our fundraising strategy continues to evolve around three core income streams: Community, Corporate, and Grants. With limited resources, we’ve prioritised the opportunities that deliver the greatest impact. Community fundraising remains vital, and we’re proud to support those who choose to run their own challenges and events for Scotty’s. At the same time, we are being more proactive in growing corporate and business income through our Business Heroes Club and long-term strategic partnerships, with a particular emphasis on securing multiyear funding commitments. Key grant funders, especially within the Armed Forces community, also remain essential to our sustainability, and we are actively working to deepen these partnerships over the long term.

EVIDENCE & NEED

Independent research by Alma Economics during 2024, commissioned by the Armed Forces Covenant Fund Trust, confirmed what we have long known: we are failing bereaved military families as a nation.

The study found that many families feel ‘let down’ and quickly forgotten after their loved one’s death, while children often face long waits for specialist support. It also showed that the third sector is carrying much of the burden, but provision is fragmented and difficult to navigate. The report calls greater provision not just for children, but for the wider Armed Forces community.

In 2025, we’ll continue our research and understanding of the need, whilst developing new solutions to help, which will feed into a new strategy for 2026 and beyond.

BUILDING FOR THE FUTURE

Looking further ahead, as part of that new vision, Scotty’s may evolve its services beyond children and young people to reach the wider Armed Forces community affected by loss. Children and young people will always remain at the heart of our mission, but with 15 years of specialist experience behind us, we have both the knowledge and the responsibility to share that expertise with others. Doing so will require not just an evolution of our services, but also of the Scotty’s brand, which has become synonymous with supporting bereaved young people.

The original Scotty’s Little Soldiers (charity number 1136854) was established in 2010 as an unincorporated charity. Following guidance from the Charity Commission the CIO was established and became the sole trustee of the charity on 27th November 2018. The charitable activities were fully transferred to the CIO during 2023 and the original charity was dissolved in November 2024.

The Trustees present their report and financial statements for the year ended 31 December 2024.

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 & ACTIVITIES

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

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

OUR OVERARCHING PROMISES ARE:

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

Access to the very best Outstanding emotional health and development The chance to wellbeing support opportunities smile again

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RISK MANAGEMENT

GRANT MAKING POLICY

GRANT MAKING POLICY reserves shall be applied solely RISK MANAGEMENT towards promotion of the objects The charity supports beneficiaries of the charity. In the event of The trustees have assessed the REVIEW OF CHARITABLE ACTIVITIES & through the use of a number of dissolution of the charity the major risks to which the charity small grants (no greater than reserves would be first used for is exposed and are satisfied that ACHIEVEMENTS FOR THE PUBLIC BENEFIT £1,000) as part of the STRIDES severance payments and winding appropriate systems are in place Programme. There are five grant up costs. The constitution states to mitigate exposure to these schemes available, all designed to that any surplus must be either risks. The trustees have a risk We deliver on our promises through our three Family Programmes. help disadvantaged young people used directly for the objects of the management programme in place Each Programme has its own four guiding principles around which with educational and personal charity, be transferred to another which comprises; a continuing development aims; The Scotty charity with like for like objects review of the risks the charity all activities are focused: Allowance, New School Grant, or in any other manner approved may face; the establishment Scotty’s Driving Grant, Scotty’s by the Charity Commission. The of systems and procedures to Higher Education Grant and The trustees have a policy to maintain mitigate those identified risks and Super Grant. Applications are enough cash to cover between 3-6 the implementation of procedures submitted year-round via the months of charitable expenditure. designed to minimise the potential charity’s online portal and the This level has been chosen to impact on the charity should those specific criteria for each grant is help combat any short-term risks materialise. explained on the charity’s website. financial risks including declines in income and rising costs due PLANS FOR THE FUTURE FINANCIAL REVIEW to inflation. The level of cash held SMILES PROGRAMME SUPPORT PROGRAMME STRIDES PROGRAMME for the Group on 31st December More detail on our plans for the The trustees are delighted 2024 is £571,021 (2023: £481,688) future can be read earlier in > Creating a trusted and » Resources and information » Reducing any barriers and which represents 6.5 months’ to report that financially the the charity’s Supporter Annual supportive community for to support bereaved Forces disadvantages faced by organisation is in good health charitable expenditure which is an Review. Future plans are centred bereaved Forces children children and young people. bereaved Forces children having seen a 13% increase in increase from 4.6 months in 2023. around a 5-year strategic plan and young people. and young people. income to £1.69m which is our The Group total reserves, which which will see the charity moving » Guidance for parents and highest income figure to date. includes assets such as our seven closer to its longer term ambition » Building support networks carers to help them support » Promoting a positive attitude Income dropped from £1.62m in holiday homes, is £1.49m (2023: of supporting 1,000+ bereaved and developing friendships. their child from the effects to education and learning 2022 to £1.49m in 2023 so this is a £1.34m). £1.01m (2023: £0.88m) of children and young people of bereavement. and providing opportunities very welcome change from 2023. the reserves held are categorised annually by 2030. In the more > Regular engagement to develop life skills. As anticipated, we have seen rising as unrestricted funds, £0.47m immediate term, plans for throughout the year with fun » Individual bereavement costs and increased demand for (2023: £0.45m) are categorised 2025 include: and exciting opportunities. support and referral on to » Encouraging bereaved Forces our services however overall, we as restricted funds. specialised services. children and young people to are reporting the same level of A focus on developing high > Encouraging bereaved develop resilience and thrive. Forces children and young » Bereavement based activities expenditure that we had in 2023 PRINCIPAL SOURCES value, multi-year partnerships at £1.55m. with corporates. people to smile again. and events to help bereaved » Providing opportunities OF INCOME & HOW Forces children and young for bereaved Forces children Our 2030 goal of supporting over EXPENDITURE MEETS A project to raise the profile of people cope with their and young people to achieve, bereavement and remember succeed and celebrate 1,000 bereaved Forces children & OBJECTIVES the charity with key stakeholders. young people annually will require their parent. successes.

SMILES PROGRAMME SUPPORT PROGRAMME STRIDES PROGRAMME

Our 2030 goal of supporting over 1,000 bereaved Forces children & young people annually will require the charity to continue to grow its income. This growth in 2024 boosts our ability to meet longterm demand whilst providing for our planned services for the year and also allows us to invest in the charity’s infrastructure required to deliver on our future goals.

» A new calendar of SMILES events including smaller regional activities.

Our 5-year strategy is to develop 4-5 sustainable income streams, providing the charity with stable but diversified income. In 2024, 35% of our income came from donations and gifts (2023: 38%), with a further 28% from grant funding (2023: 29%). During 2024, we continued developing a focus on corporate fundraising focus which contributed 10% of our income in 2024 and we will continue to grow the benefits throughout 2025.

During 2024, the charity helped 733 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.

Removing capacity barriers to additional support activities by growing our team in a sustainable way.

RESERVES POLICY

The Trustee Board have agreed a Reserves policy in line with the charity’s objectives that all

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STRUCTURE, GOVERNANCE & MANAGEMENT

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.

Trustees

The CIO currently has seven trustees. Eamonn O’Sullivan, Ellen Plumer, Jason Worthy (Chair), Jonathan James, Luke Priestley, Simon Millar and 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.

Appointment of new Trustees

The CIO has a formal trustee recruitment policy and process. New or vacant trustee positions can be nominated to by the management team and the existing Trustees or can be publicly advertised for by the CIO. Those nominated and appointed are co-opted to the board pending election at the first AGM following appointment. The CIO plans to add further Trustees over the next three 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 three new Trustees were added to the board.

Organisation

The charity is administered by a committee containing no less than three Trustees of the CIO. This committee meets four times per year. To facilitate effective operations the Chief Executive Officer has delegated authority within terms of delegation approved by the Trustees. This includes all operational matters including finance and employment. The SLT reports to the Trustees on a monthly basis via a board report.

Related Parties

Mrs. Nichola Scott-Howlin, and Mr. Stuart Robinson are listed as Directors of the Limited Company Scotty’s Little Soldiers Trading Ltd. This company was created to sell merchandise on behalf of the charity and is used for all primary-purpose trading activities. Any profits from trading activities are all donated to the charity under the gift aid scheme. 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.

Trustee reimbursements and remuneration

No Trustees were reimbursed for their personal expenses during 2024 or remunerated for goods or services provided.

Auditor

TC Group was appointed by the board to conduct

an audit of the charity’s 2024 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

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Jason Worthy Chair, Scotty’s Little Soldiers 21 October 2025

STATEMENT OF TRUSTEE RESPONSIBILITIES

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

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

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

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008

and the provisions of the trust deed. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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 of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the CIO’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to cease operations, or have no realistic alternative but to do so.

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

Opinion

We have audited the consolidated financial statements of Scotty's Little Soldiers (the ‘CIO) and its subsidiaries (the “Group”) for the year ended 31 December 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustee use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Auditor's responsibilities for the audit of the financial statements

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

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

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

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

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

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

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

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

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

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

Use of our report

This report is made solely to the CIO’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the CIO’s trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the CIO and the CIO's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

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

31/10/2025

The Courtyard

Shoreham Road

Upper Beeding Steyning West Sussex BN44 3TN

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

SCOTTY'S LITTLE SOLDIERS CIO CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted Restricted Unrestricted Restricted
funds funds Total funds funds Total
2024 2024 2024 2023 2023 2023
Notes £ £ £ £ £ £
Income from:
Donations and
legacies 2 887,900 523,655 1,411,555 692,451 463,578 1,156,029
Fundraising 3 230,567 - 230,567 208,680 72,889 281,569
Other trading activities 3 48,348 - 48,348 56,466 - 56,466
Total income received 1,166,815 523,655 1,690,470 957,597 536,467 1,494,064
Expenditure on:
Generating Funds 4 511,248 600 511,848 286,101 20,610 306,711
Charitable Activities 5 532,871 502,006 1,034,877 646,951 597,750 1,244,701
Taxation 8 - - - 785 - 785
Total expenditure 1,044,119 502,606 1,546,725 933,837 618,360 1,552,197
Net
(expenditure)/income
for the year/Net
movement in funds 122,696 21,049 143,745 23,760 (81,893) (58,133)
Fund balances at 1
January 2024 21 888,422 454,396 1,342,818 936,981 463,970 1,400,951
Fund transfers 3,210 (3,210) - (72,319) 72,319 -
Fund balances at 31
December 2024 1,014,328 472,235 1,486,563 888,422 454,396 1,342,818

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

All income and expenditure derive from continuing activities.

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SCOTTY'S LITTLE SOLDIERS CIO CONSOLIDATED BALANCE SHEET AS AT 31 DECEMBER 2024

SCOTTY'S LITTLE SOLDIERS CIO CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024

Group Group CIO CIO
2024 2023 2024 2023
Notes £ £ £ £
Fixed assets
Intangible assets 11 33,558 38,695 31,878 36,774
Tangible assets 12 491,174 565,821 490,624 565,175
Investments 13 - - 3 3
524,732 604,516 522,505 601,952
Current assets
Stocks 15 26,113 29,768 - -
Debtors 16 468,117 371,915 488,984 402,797
Cash at bank and in hand 571,021 481,688 567,329 477,217
1,065,251 883,371 1,056,313 880,014
Creditors: amounts falling due within one
year 17 (103,420) (145,069) (101,480) (135,946)
Net current assets 961,831 738,302 954,833 744,068
Provision for liabilities - - - -
Total assets less current liabilities 1,486,563 1,342,818 1,477,338 1,346,020
Income funds
Restricted funds 19 472,235 454,396 472,235 454,396
Unrestricted funds 1,014,328 888,422 1,005,103 891,624
1,486,563 1,342,818 1,477,338 1,346,020
2024 2023
Notes £ £ £ £
Cash flows from operating activities
Cash generated from operations 24 89,848 154,968
Investing activities
Proceeds from disposal of tangible fixed assets 220 130
Purchase of tangible fixed assets (6,954) (1,508)
Cash flows from financing activities (6,734) (1,378)
Interest received 6,219 1,728
Net cash used in financing activities 6,219 1,728
Increase/(decrease) in cash and cash
equivalents 89,333 155,318
Cash and cash equivalents at beginning of year 481,688 326,370
Cash and cash equivalents at end of year 571,021 481,688

The financial statements were approved by the Trustees on 21/10/2025.

Jason Worthy Simon Millar Chairman Trustee

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Opinion

1 Accounting policies

Charity information

Scotty’s Little Soldiers is a charitable incorporated organisation (CIO). The principal office for the CIO and its two subsidiaries is PO box 1273, King’s Lynn DO, PE30 9HD.

1.1 Basis of accounting

The financial statements have been prepared in accordance with the CIOs governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

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

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

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

1.2 Basis of accounting and consolidation

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

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

1.3 Going concern

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

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

1.4 Charitable funds

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

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

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

1.5 Incoming resources

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

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

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

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

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

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 constructive obligation arises that results in the payment being unavoidable.

· Costs of generating funds are those costs incurred in trading activities that raise funds.

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

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

1.7 Intangible fixed assets other than goodwill

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

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software ......................................................... 10% straight line

1.8 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Capitalisation of fixed assets

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

Lodges .............................................................. 4% straight line

Lodge and office equipment ...........25% straight line

Computers ...................................... 25% reducing balance Motor vehicles .............................. 25% reducing balance

Scotty’s Little Soldiers Trading Limited

Fixtures and fittings ...................15% reducing balance

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

1.9 Impairment of Fixed Assets

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

1.10 Stocks

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

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

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 maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.12 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

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

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

Basic financial assets

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

Basic financial liabilities

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

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

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

1.13 Employee benefits

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

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.15 Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

1.16 Taxation

Scotty’s Little Soldiers Trading Limited

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

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

The carrying amount of deferred tax assets is reviewed at each reporting 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 settled 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 liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.17 Judgements and key sources of estimation uncertainty

Scotty’s Little Soldiers Trading Limited

In the application of the company’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

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

40

41

2 Donations and legacies

5 Charitable activities

Donations and gifts
Legacies
Grants
Corporate
Overwatch
Total income		 Unrestricted
funds
2024
£
596,901
48,988
32,000
176,678
33,333
887,900		 Restricted
funds
2024
£
-
-
470,155
53,500
-
523,655		 Total
2024
£
596,901
48,988
502,155
230,178
33,333
1,411,555		 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

3 Fundraising & trading

Fundraising events
Corporate fundraising
Other Income
Trading Activities
Total income		 Unrestricted
funds
2024
£
56,814
163,863
9,891
48,347
278,915		 Restricted
funds
2024
£
-
-
-
-
-		 Total
2024
£
56,814
163,863
9.891
48,347
278,915		 Unrestricted
funds
2023
£
80,088
123,882
4,710
56,466
265,146		 Restricted
funds
2023
£
-
72,889
-
-
72,889		 Total
2023
£
80,088
196,771
4,710
56,466
338,035
Team costs
Beneficiary gifts &
vouchers
Beneficiary events
Respite breaks
Bereavement
resources
Grant funding of
activities (see note 6)
Share of support costs
(see note 7)
Analysis by fund
Unrestricted funds
Restricted funds		 Smiles
Programme
2024
£
59,117
67,351
10,893
160,677
8,466
306,504
-
177,094
483,598
241,370
242,228
483,598		 Strides
Programme
2024
£
65,128
-
-
-
8,992
74,120
45,775
101,945
221,840
110,587
111,253
221,840		 Support
Programme
2024
£
112,518
-
40,120
-
2,416
155,057
-
156,634
311,691
169,041
142,647
311,688		 Families
Central
Programme
2024
£
4,701
-
-
-
4,201
8,902
-
8,849
17,751
11,873
5,878
17,751		 Total
2024
£
241,464
67,351
51,013
160,677
24,075
544,580
45,775
444,522
1,034,877
532,871
502,006
1,034,877		 Total
2023
£
199,448
48,262
159,048
158,777
43,398
608,933
43,991
591,777
1,244,701
646,951
597,750
1,244,701

4 Cost of generating funds

Donations, grants and
legacies
Team costs
Share of support costs
Fundraising and
publicity
Trading activities
Total expenditure		 Unrestricted
funds
2024
£
45,627
162,081
268,127
475,835
35,413
511,248		 Restricted
funds
2024
£
-
600
-
600
-
600		 Total
2024
£
45,627
162,681
268,127
476,435
35,413
511,848		 Unrestricted
funds
2023
£
48,463
118,745
59,023
226,231
59,870
286,101		 Restricted
funds
2023
£
16,339
4,271
-
20,610
-
20,610		 Total
2023
£
64,802
123,016
59,023
246,841
59,870
306,711

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

42

43

6 Grants paid

For the year ended 31 December 2023

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
Grants to individuals:
Beneficiaries' grants		 Strides
Programme
Total
2024
Total
2023
£
£
£
45,775
45,775
43,991
45,775
45,775
43,991

7 Support costs

Support
costs
£
Team costs
467,673
Depreciation
86,181
Other office
costs
81,569
Premises
expenses
20,316
Marketing
23,976
Insurance
4,034
Bank charges
845
Vehicle costs
2,909
Auditors’
remuneration –
for audit
-
Legal fees
-
687,503
Analysed
between:
Fundraising
268,127
Charitable
activities
419,377
687,503		 Governance
costs
Total
2024
Allocation
basis
Support
costs
£
£
£
-
467,673
Time spent
416,629
-
86,181
Asset usage
49,521
-
81,569
IT usage
106,974
-
20,316
Floor space
30,654
-
23,976
Content
objective
25,817
-
4,034
Team costs
4,240
-
845
Income split
292
-
2,909
Car usage
5,323
11,472
11,472
Legal
requirement
-
13,674
13,674
Team costs
for payroll
-
25,146
712,649
639,450
-
268,127
59,023
25,146
444,522
580,427
25,146
712,649
639,450		 Governance
costs
Total
2023
£
£
-
416,629
-
49,521
-
106,974
-
30,654
-
25,817
-
4,240
-
292
-
5,323
11,350
11,350
-
-
11,350
650,800
-
59,023
11,350
591,777
11,350
650,800		 Governance
costs
Total
2023
£
£
-
416,629
-
49,521
-
106,974
-
30,654
-
25,817
-
4,240
-
292
-
5,323
11,350
11,350
-
-
11,350
650,800
-
59,023
11,350
591,777
11,350
650,800
650,800

44

45

11 Intangible fixed assets

8 Taxation

Origination and reversal of
timing differences		 Group
2024
£
-
-		 Group
2023
£
785
785		 CIO
2024
£
-
-		 CIO
2023
£
-
-

9 Trustees

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

During the year, no expenses were paid to the trustees or those closely connected to trustees (2023 - £Nil).

GROUP
Cost
At 1 January 2024
Additions
At 31 December 2024
Amortisation and impairment
At 1 January 2024
Amortisation charged for the year
At 31 December 2024
Carrying amount
At 31 December 2024
At 31 December 2023		 Software
£
51,365
-
51,365
12,671
5,136
17,807
33,558
38,695

10 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Pension costs		 2024
2023
Number
Number
19
23
2024
2023
£
£
747,977
656,078
74,705
59,576
15,989
14,037
838,671
729,691		 2024
2023
Number
Number
19
23
2024
2023
£
£
747,977
656,078
74,705
59,576
15,989
14,037
838,671
729,691
729,691
CIO
Cost
At 1 January 2024
Additions
At 31 December 2024
Amortisation and impairment
At 1 January 2024
Amortisation charged for the year
At 31 December 2024
Carrying amount
At 31 December 2024
At 31 December 2023		 Software
£
48,965
-
48,965
12,191
4,896
17,087
31,878
36,774

The total employee benefits of the key management personnel for the Charity were £338,980 (2023 - £174,289).

The number of employees whose annual remuneration was £60,000 or more were:

2024 2023 Number Number £60,001 - £70,000 1 1

Total settlements made in termination of employment:

2024 2023

£20,091 -

46

47

12 Tangible fixed assets

13 Fixed asset investments

GROUP
Cost
At 1 January 2024
Additions
Disposals
Impairment
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
Eliminated on disposal
At 31 December 2024
Carrying amount
At 31 December 2024
At 31 December 2023		 Lodges
£
779,039
-
-
(39,500)
739,539
250,036
29,582
-
279,618
459,921
529,002		 Furniture,
fixtures &
equipment
£
25,596
-
-
-
25,596
18,219
3,274
21,493
4,103
7,377		 ICT
Equipment
£
42,382
6,954
(350)
-
48,986
21,573
6,891
(153)
28,311
20,674
20,808		 Motor
vehicles
£
25,813
-
-
-
25,813
17,180
2,158
-
19,338
6,475
8,633		 Total
£
872,830
6,954
(350)
(39,500)
839,934
307,008
41,905
(153)
348,760
491,174
565,821
CIO
Cost
At 1 January 2024
Additions
Disposals
Impairment
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
Eliminated on disposal
At 31 December 2024
Carrying amount
At 31 December 2024
At 31 December 2023		 Lodges
£
779,038
-
-
(39,500)
739,539
250,036
29,582
-
279,618
459,921
529,002		 Furniture,
fixtures &
equipment
£
20,786
-
-
-
20,786
14,056
3,177
17,233
3,554
6,731		 ICT
Equipment
£
42,382
6,954
(350)
-
48,986
21,573
6,891
(153)
28,311
20,675
20,809		 Motor
vehicles
£
25,813
-
-
-
25,813
17,180
2,158
-
19,338
6,475
8,633		 Total
£
868,020
6,954
(350)
(39,500)
835,125
302,845
41,808
(153)
348,760
490,624
565,174
Investments in trading subsidiaries
Movements in fixed asset investments
Cost or valuation as at 1 January 2024 and 31
December 2024
Carrying amount as at 1 January 2024 and 31
December 2024		 2024
£
3		 2023
£
3
Shares
£
3
3

Details of the group’s subsidiaries at 31 December 2024 are as follows:

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

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

Income
Expenditure
Donations to parent Charity
Tax on profit
Surplus/(deficit)
Net assets/(liabilities)		 Trading
2024
£
48,347
(33,904)
14,443
(818)
-
13,625
10,428		 Charity
2024
£
-
-
-
-
-
-
-		 Trading
2023
£
56,466
(60,625)
(4,159)
(137)
(785)
(5,081)
(3,197)		 Charity
2023
£
1,438,490
(1,491,542)
(53,052)
-
-
(53,052)
-

At 31 December 2023, the net assets were transferred from Charity to the CIO. During 2024, the old Charity (reg 1136854) was removed from the register on 1st November 2024.

48

49

14 Financial Instruments

17 Creditors: amounts falling due within one year

2024 2023
£ £
GROUP
Carrying amount of financial assets
Cash at bank and in hand 571,021 481,688
Debtors measured at amortised cost 469,318 371,915
1,040,339 853,603
Carrying amount of financial liabilities
Creditors measured at amortised cost 103,420 145,069
CIO
Carrying amount of financial assets
Cash at bank and in hand 567,329 477,217
Debtors measured at amortised cost 488,984 402,797
Equity instruments measured at cost less impairment 3 3
1,056,316 880,017
Carrying amount of financial liabilities
Creditors measured at amortised cost 101,480 135,946
Trade creditors
Other creditors
Corporation tax
Accruals and deferred income		 Group
2024
£
74,217
15,503
-
13,700
103,420		 Group
2023
£
105,416
20,852
-
18,801
145,069		 CIO
2024
£
73,977
15,503
-
12,000
101,480		 CIO
2023
£
100,464
20,852
-
14,630
135,946

18 Retirement benefit schemes

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

The charge to profit or loss in respect of defined contribution schemes was £15,989 (2023 - £14,037).

Note: 2023 has been restated to include cash at bank and in hand balance and CIO creditors

15 Stocks

Group Group CIO CIO
2024 2023 2024 2023
£ £ £ £
Finished goods and goods for resale 26,113 29,768 - -

16 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Accrued income
Prepayments		 Group
2024
£
46,937
37,484
304,874
78,822
468,117		 Group
2023
£
-
47,700
244,124
80,091
371,915		 CIO
2024
£
46,937
58,351
304,874
78,822
488,984		 CIO
2023
£
-
80,039
244,124
78,634
402,797

50

51

Prior Year Analysis of Funds

19 Restricted funds

Help Their Children Smile
Bereavement Support
Resources
Educational Support and
Resources
Supporting Bereaved
Young Adults
Voice of Bereaved Military
Children		 Balance at 1
January 2024
£
100,450
68,356
277,884
6,688
1,023
454,396		 Incoming
Resources
£
363,350
95,538
54,067
10,000
700
523,655		 Resources
expended
£
(235,645)
(126,154)
(124,670)
(15,405)
(732)
(502,606)		 Transfers
£
(963)
(1,252)
(674)
(257)
(65)
(3,211)		 Balance at 31
December 2024
£
227,192
36,487
206,606
1,025
925
472,235
Help Their Children Smile
Bereavement Support
Resources
Educational Support and
Resources
Supporting 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

20 Designated funds

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

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

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

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

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
2023
£
-
-		 Incoming
Resources
£
38,828
38,828		 Resources
expended
£
(38,828)

(38,828)
 Balance at
1 January
2024
£
-
-		 Incoming
Resources
£
33,333
33,333		 Resources
expended
£
(33,333)

(33,333)
 Balance at
31 December
2024
£
-
-

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

21 Group analysis of net assets between funds

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

The transfers relate to when restricted funds have been utilised to fund assets which are not required to be held in our restricted funds. Transfers were also made between the allocation of our support costs over the project funds to ensure they are best meeting their objectives.

Fund balances at 31
December 2024 are
represented by:
Intangible fixed assets
Tangible assets
Net current assets		 Unrestricted
2024
£
18,438
483,604
512,286
1,014,328		 Restricted
2024
£
15,120
7,569
449,546
472,235		 Total
2024
£
33,558
491,173
961,832
1,486,563		 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

52

53

22 The charitable activities have been supported by the following donors

We are very grateful to our supporters and donors who have so generously funded our work. These are acknowledged under the terms and conditions of the following grants and donations:

Funder
Value
Veterans Foundation .................................................................................... £200,000
Forces Support ................................................................................................. £96,000
Annington ............................................................................................................ £50,000
Lloyds Patriotic Fund .................................................................................... £35,000
Army Benevolent Fund ............................................................................... £35,000
Lest We Forget Association ..................................................................... £21,466
The National Lottery ..................................................................................... £20,000

THANK YOU FOR YOUR SUPPORT

We’re so grateful to everyone who’s stood beside us this year — from our incredible fundraisers and supporters to the amazing organisations whose grants and partnerships help us keep Scotty’s promise to bereaved British Forces children and young people. The following funders and corporates have played a special part in making that possible:

23 Related party transactions

Scotty’s Little Soldiers CIO owns 100% of Scotty’s Little Soldiers. On the 31 December 2023, the transfer of all assets and liabilities were made from Scotty’s Little Soldiers (charity registration number 1136584) to this entity.

OUR FUNDERS

As at 31 December 2024, Scotty’s Little Soldiers Trading Limited owed Scotty’s Little Soldiers £23,185 (2023£35,443) in respect of a loan provided for the purchase of merchandise and paid expenses. Interest was charged and paid on this loan totalling £511 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 Scotty’s Little Soldiers CIO as part of the transfer of all assets and liabilities and the loan will continue to be paid off as planned.

24 Cash generated from operations

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		 2024
£
143,745
(22)
5,136
81,405
(6,219)
3,656
(96,202)
(41,649)
89,848		 2023
£
(58,133)
529
5,136
44,267
(1,728)
19,210
40,871
104,816
154,968

GRANTS

Veterans’ Foundation

Forces Support

Artemis Charitable Foundation

Advanta Foundation

Fowler Smith & Jones Trust RAF Music Charitable Trust

CORPORATE

Aiimi

Amazon

Annington Homes

Aurora

Awake Watches

BAE Systems

BBS Law

BDO

Boom Construction

Cadent Gas

Calteq

CME Group

CXC Consulting

Experian

Farley Hospital

FNH

Forcewear

Forces Transition Group

Fortis Vision

Gough’s Solicitors

Greenergy International

Irwin Mitchell

JD2E

Kinected Solutions

Lazarus Consultancy

Legal & General Modular Homes

London Biggin Hill Airport

Mace

MUJV

NFU Mutual

Next PLC

North Oakley Sporting Club

Northern Trust

Ocado

OCS Group

One Financial Solutions

Osborne Clarke

Pro Facilities

Project Furniture

Rail Delivery Group

Skipton Building Society

South Western Railway

UK Power Networks

Vectra AI

Vinci Construction

West Midlands Railway ZE Global

Zertus UK

54

55

PO Box 1273, King’s Lynn DO, PE30 9HD 0800 092 8571 www.scottyslittlesoldiers.co.uk Registered Charity No. 1170528