OCHIL TOWER SCHOOL UMITED PEpoKf AND FIPIAKCiAL STATEMETrtrs FOR THE YE￿ ENDED 31 MARCH 2026 OCHIL TOWER SCHOOL Um￿ED P•J8 2 REFERENCE AND ADMINISTrATIVE DEfALS For the year ended 31 March 2026 Company numter SC051098 Charity numter.. SC006091 Registered 01T￿e.. 140 High Street. Auchterarder. Perthshire. PH3 1AD Auditors Audrt and Accountancy Limit&J. 133 Finnieston Street, Glasgow, G3 8HB Bankers.. Virgin Money, 1581162 HKJh Street. St John's Cenlre. Perth, PH15UH so1￿110￿.. J&H Mrtchell WS. 51 Athjll Rd, Pitthhry, PH16 5BU Jackson Boyd. Framework. 124 St Vincent Street. Glasgow. G2 5HF rrnst8es.' The Trustees serving durr*g the year sinck the year end were as folkjws.. M Orr (Chairl L Wray S Rands K McDougall (apFoinled 8 Decemtw 20251 Z Sweeney (appointed 30 March 2026) S Brown lawoinled 30 March 20261 M Hodson {resigned 5 SepteM￿r 2025) L Affred IresKJned 8 Seplemt*r 2025) G Hewll {resigned l D&ember 2025) Executiv8 ￿rector M Hodson {aproinled 8 September 2025) M Orr laddressiTrJ the ro￿ of Executive Director from March to September 20251 Head of QualityAssurarte A Gardi￿r (reggned Novernter 2025) and Deveknpmenl Head of Gare A McInr￿S IresiJn&J August 20251 M PU￿lant1 linlerim Head of Care from Awust 2025 to April 2026) A Skinner {apwinted April 2026) Head of EducatiL)n M Pu(£ianti OCHIL TOv￿R SCHOCi LIMrrED P4e3 REpoKf OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2026 The Trustees. who are also the Directors. [￿esent I￿1r annual reFQrt aThJ financial statements of the charity for the year to 31 March 2026. This report complies wth- The Charities and Trustee InVes￿nt IScollaTrJ) 2005: The Charities Accounts IScollarKI) ReguLgtions 21Th (as amerKJed): The Companl8s Act 2CMA' The Memorandum and Articles ofAsscaatKsn: and AccountiThJ and Rep)rting ty charIt￿s". Statement of RecomrrEnded Practice applicab￿ to charilBs preparing their accounts in accordance with the Finawal ReFX)rtiry Standard applicable in the UK and Republic of Ireland (Charities SORP (FRS 10211, as revised S8Ptemter 2019. Objectbm and fvdmtles The mission of O¢hil Tower SC￿1 is lo be a vibrant. creative and supp)rtive sch￿1 community where children and young people fiourlsh. learn and discover their p)lential. Pupils. c￿1eag￿S and directors share a deep sense of longing as we cele￿ale the Un￿uen￿sS of each person and continually ￿arn from on8 another. school lakes an integrated approach to wellkRing. educatK)n, and care. 5eekirg to maximise the therapeutic impact of our extenslve grounds as well as provhding OPr￿tunitles to paitipate in the wlder community. Ochil Tower Schwl promdes residential edueatK)n fcf up lo 21 children aTrY young Feopl8 8-21 who are placed with us on a 52-week basis by their residential authorities in recognitM)n of their comijex additional support neèds, arising from a range of fact￿$. We wrenlty have a small numter of day pupils. We have devebp&J eyrtise in resFxinding to high-level social a￿j educalK)nal needs through imaginalNe aThJ flexible approaches lo building self- esteem, confide￿e. engagement Sn *ming and achievlig ind¢v￿Ual1Sed goaLs. Our curriculum is focused on literacy, numeracy and health and well-tsing. To deliver this service the school employs 81 FeOF4e. This indudes 50 care staff (enabling us to provide 24-hour care for 52 weeks a year in four residential houses). 18 gjucation staff. * management and adminislralion staff, 3 maintenar￿e 51aff and 3 gardeneys. A(klilionalty. t￿ are 8 Inlemal￿nal ' lunteers join us on an annual basis. They primarity suppcrt the children and yourKJ KEotAe in educauon but a so contribute to the life of the residentlal houses. The schwl has continued to be a safe. nurturirKJ arKI enrrhing environme and young people in Scotland. We prowde lovirKJ care in a IM)mely￿rOn skilled support for young people with limited abilities to (x)rnmuniGate and I for some of the most vulnerable children nt. supwrting daily n*ls and providing trkhaviours wh￿h can become OCHIL TOWER SCHOOL LIM￿ED Page 4 REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MNiCH 2026 dysregulated. We supwrt r￿)Ular contscl with parents or carer5 as appropriate lo each child. for example through regular messaging and wdeo calls, sharing th￿tOgraphS. visits to school ￿ home visits. An inspection by the Care Ins[￿tOrate in March 2026 fourmj that the six requirements they set out in Octo￿r 2025 had all b&n mel and as a result the evaluat￿n of the schwl was raised to 3 Isatisfactoryl. Thi5 rapid progress is the foundation ft)r the ￿h{K)1'S determinatioll to effect sgnifunt further imprcwement and be awarded huher grades in future Ins[￿CtiOns. The children and young people all part￿ipate in classroom based and outdoor education. Highly individualised education plans are drawn up by the teachers who also have the overview of progress and achEvemenls. Learni is supported by teaching assistants and volunteers. We are also very fortunate in having a schwl campus wh￿h affords extenswe optKrtunities to support leaming 0￿.ectiVes. The natural environment ￿ayS a vital part in our education, for example thrcwh discovering the seasonal rhythms of sowing and reaiing in our gardens or experiencing ihe IherapeLrtFc benefft ￿ a 'boLThJary wakk. around our site. The Senior Phase curriculum has t*en eypaThled in resrKJnse to the tast Education Scottand Inspecltin. This has included inlegrab'ng sorrE aspects of this wtth our Lrfesknlls Centre {for ages 18-21}. such as the weekty car wash- a business run ty our young people wtrK) ttrEn ctrKM)se how to S￿nd the profit on new equipmil for the schcx)l. We are in the year of workiw towards accreditatK)n as a RNJhts Reswting ScFMJ)I (Sifver Award). ensurin9 everyone understands the Convention on the R￿ht5 of the Child armj giving voce to pupil opinM)ns throwJh the Pupil Council. We have maintsined our status as an E(J>Sch(KA arKI our commitment to fair trade. The 5ch(x)l offers a range of qualrficatKTrns wrth chiklren and yourKJ twie achEvirKJ the followirNJ qualIf￿ationS in the last year. ASDAN New H()rizons.' 1 Nat 1 Qualifications ScoUarKI {fomiety th)wn as SQA}'. 42 Nat 2 Qualificabons Scoyand: 24 SCQF 2.. 1 ACh16V￿8nts W the 88t in 2025 ointment of New Execuhv Director The new appointee began in September arKI is provKYing clear and wrrK)sefiJl th￿rship lo the school. tion An unannounced visit by the Care Ins￿tOrate in (ktoter 2(r25 inadequate progress in responding to premous inspections, and the schwl was gwen six urgent requIre￿￿nts. A further visit from the ca￿ Inspectorate March 2026 found that all ofthese had now iEen met. OCHIL TOVIER SCHOOL UMrrED Pffje5 REpoKf OF THE DIRECTORS FOR THE YEAR ENDED 31 WRCH 2026 Quali Assurance A thorough qualsty assuran￿ system is Th)w in ￿3￿. Systemat￿llY ￿alUating schoofs ￿rfonTrance in key areas. This has been Slgnrf￿ntty deepened, informed ty an extemalty provided'staff erya9en￿t survey. Thls resulted in a listening prLThS where all colleagues met senior management in small groups. The *nior leadership also ensures they are visible and availab￿ to colbag¢Jes around the schJ)l. AddilK)nalty. gr(KJp income prolectton Insurance and an employee suFport package has been ctstsined for all wIleag￿$. Thls was delayed rthding the r￿ruItment of a ￿e￿nanent Executfve Dtr8Ctor and Head of Care. However. assisted by a consultant. t￿ schcol Is now in the Kyocess of devebpro a dètailed StraI￿1C plan for 2026-2030. The role of Head of Care was vacant from JLty 2025, and a new Head of Care wll lake up the p)st in April 2026. In the meantime. the Head of Ed￿tIOn has also teen Actirg Head of Gare. The school has benefited from the eXper￿n¢@ and energy she has brought lo this roi8, and this has W'n recognised by the Care Inspectorate. However. the additional respon￿bIlIty has inevitabty rajuced tsr involvement in leadiiYJ the education team. As this is a strong team, it has not lost momentum. Nevertheless. when the Head of Care is in place, the school will benefil from having the Head of Education gmng undivKled attentKJn lo driviro forward progress in her area of responsibility. The key focus will te the delivery ofthe actK)n plan linked lo the Education olland Report. The Children and Young People's CLYnmiltee wll have U)e main scnrtiny role. Referrals to the schcx)l are impacted by Scottish Govemment pol￿￿$ The Presumpllon lo Providè Education Sn a MainSt￿am Setting arKJ the Coming Home ImplementalKsn Report LK)Ihi present a chalbnge to our model of care and education. whtch w0￿deS specialise(i education for children and youro wh) conE from local authorities throughout the country. Thls may account for a number of referrats in the last year. though our current pipeline of referrals is strong. which supports our view that there remains a need for our proVi￿n when mainstream and local options cannot meet specific. complex additK)nal support neajs. Recruilmenl in the care sector is challengirKJ and has been intensified by'stricler restrictions on employing non-UK citlzens. Our commilmenl is to employ tEople on the basis of strong val s and their potential lo develop skills in our settiro. Through exlensNe adverti8iThJ and er￿Uring our pay and co ditions remain compelilNe, at the end of this finarrial year the sclYK)I was more Itwn 9)% staffed. In December 2025. the Board rwewe(J staffiro aThY decided to reallocale sorrE management responsibilities to provide a more streamlined and efficwt service. This resulted in the remval of the roles of Hea(J of Quality Assuran￿. 0￿ratIOnS Managw. EducatKJn Manager aThJ IncoTh G￿rat￿)n arKI Marketing Manager. OCHIL TOWER SCHOOL Um￿ED P*)e 6 REPO[￿ OF THE DIRECTORS FOR THE Y84R ENDED 31 MA￿ 2026 Ftnandal RVA The organisat￿n'S financial performal￿e in the year to 31 March 2026 saw an increase in unrestricted incorne to £4.551,044 {2025'. £4.406.￿81. whilst unre51irled expenditure decreas￿ to £4.442.758 (2025.. £4.609,8561, resulting in a surplus the unrestricted fund {before transfers) of £108.28612025= def￿1t of £202,948). In addition. there was further income arKI eX￿ndItUre on the Designated and Restricled Funds as shown in the Statement of Financral Activtties i)n page 13. Further details of transters I￿tween tuThYs are provided in note 15 on page 25. P￿serVeS Pd The Directors aim to txjild up s￿￿¢lent free reseives to cover the organi%ath)n's running costs for a three-month period to ensure the continuity of prowsion for the youro wple. This is estimated at £1,110,000. When calculating free resetves available to SUPFKJrtttE FK)licy. fixed assets. furKJs allccaled to restricted projects arKI those designated for a specific purwse are not included. For Ochil Tower SCI￿01. the Designated Reserve Fund has purposefvlly been all￿ated Io SUF¥Y)rt the organisation's runniro o)sls and reserves polry, totalling £408.414. The free Unrestricted Reserves arTwnt to £524.159. These aThJ the Reserve Fund thng the organisatK)n's available reserves to £932.573. equating to two and a haK mnths, worth of runnirrfJ costs. Current forecasts assume that reserves will retum within the required wlicy of at ￿ast three ffthths, of running ￿$t$ wlhin the next three years. sk Management Tnjslees a¢tNeW consider the risks to whth Ckhil Tower is exp)sed regularty in Board meetings and planning discussions. The Board undertakes a formal risk review annually. On 30 March 2026. Ihe Board Klentifie(l army addressed the principal risks and Un￿rtaIntIeS faur¥J our charity as follosK8: 1. Financial - Low ttcupancy ievds by chiklren and young twp 2. Legal & regulatory- Non-cornpliance wth care inspectK)n r￿jUIrements 3. External- Charoe in contracting practice by k)cal authOrit￿S The Executive Leadership Team is monitoring and has wioritised tIEse areas. with numerous control measures to mrtigate the risks. Strategy and PlaThsfor Fuiure Peri( asin The School currently h8$ capacity for four additional reshyential children or ycwng peop￿. Our strategy 15 to fill these places and ¢￿ale additional capaaty for further new joiners. Primarity. this is lo impact more young lives with the unique ex[Er￿e of inlegraled care and edUCat￿n we provide. It wll also strwgthen the schwl's financial resilience. To this erKJ. three rEw young wple will join the schcy)l in the first half of 2026. leaving only orE residential OCHIL TOWER SCHOOL UMrtED Page 7 REPORT OF THE DIRECTORS FOR THE YE4R ENDED 31 MARCH 2026 vacancy. To expand further arKI increase our availability to meet ts potential of local authorities. Elmtree House will be refurbished in the autumn. yovxYir¥J capa(aty for an additK)nal three young people. Widenin O I￿nS for 1 -21 Three 18-year-olds wll move from the sch(Kil into our Ltfeskills programme for 18-21 s in August 2026. The following year. we antrcipate a further seven 1&year-olds wll join the LifesknlLs projramme. Thi8 refiects our commitment to a more I￿lUs￿e approach in our 18-21 as we rKJw offer an indwidualised life aThJ skills programme for all our youThJ people at age 18. There ￿11 a r￿esSary adjustment of staff deFth)yrr￿￿1 to meet this need. in ew Start￿5 By August 2027. we antiapate there wll be 11 ￿pIe in the 1&21 program￿￿ and 8 children and youro rkople in the school classes. Therefore. to use our Sk￿lS base effectively and maintain a reasonabb balan￿ of ages in the school, we Jan to accept onty new referrals for children and yourNJ under 16. Enhanci Premi The review of education faoli11￿ will continue. wilh a view to enhancing our classroom facillties and improving the provision of dedicated quEt spaces for young who need tsme out. Stren thenin staff Retention There has been high staff turnover in recent years. so we will introduce further measures to supwrt retention. These will include a focus on buildiro a strong and suptK)rtwe culture for all colleagues. improving benefits for stsff through provisions such as in¢om&prote¢tK)n insuran￿. eslatlishing C￿ar pathways for career developrnent wthin the school and ensuring we Contin￿ to buikl on listwiru prLKesses. Additionalty. we have embarked on a stratgJy development process. suptthed ty an extemal consultant, to map a broader development F￿an to address the optortunities and challerKJes we wll fa￿ in coming years. Golng Concem The finarKial statements have tr*en prepared on a g¢ing con￿rn basis.'as the trustees believe that no material uncertainties exist. The Trustees tHve considered the levd of fijnds hekj atNI the expected level of income and expenditure for 12 months from authorising these financial staterrEnts. Ihe budgeted inwme and experKIitU￿ is sufficient wth the level of reserves for the charity to te al￿e to continue as a going ￿n￿rn. SIr￿lure, Gmmance M*Ym￿rt Governin Document Ochil Tower sc￿01 Limited is a charttable company limrted by guarantee, company number SCO51098. It is governed by its Memorandum and ArticEes ofA5sw"ation dated 15 JU￿ 1972. amended on 19 November 2012, and ftjrther amended on 19 May 2021. The Board of Trustees reviewed the Artic￿ ofAssctiation on 31 March 2025. It fs a registered charity with the Office of the Scottish Charity ReguLitcx (OSCR). charity numtEr SC(KE091. OCHIL TOWER SCHOOL UMrrED Page8 REpoKf OF THE DIRECTORS FOR THE YEAR ENDED 31 M4RCH 2026 ruilmenl and Induction of T slees The Board maintains a skills register to ensure tntstees K)inty have eXFer￿n￿ in key areas (such as education. swial care. finan￿, law and organisakn.onal leadershipl- New trustees with the requiraj skills are sought through advertising ar)d KErsonal contacts. Potential t￿j5t￿S complete an appl￿tIon form and are invrted to allend a Board meeting as observers. They a￿ then formally intervEwed and may be recomrTwded lo the PA)ard for appciintment. New trustees are briefed on their legal thlwjations under charity law. the content of the MemraThlum and Articles of Association, the committee and decislon-making prccesses, arKI the charitls recent financial performance. They are also expected to undertake FEriIMJic training. i￿lUdIr￿ the compulsory Safeguardir¥J TraiDirvJ ft)r tr￿tee$. Under Ihe Articles, marga￿ Orr arKJ Laura Wray will retire by rotation on 31 DecemtH 2026 and, l￿ng eligible. will offer themselves for re-elecb"on. Organk%ational Struc Ochil Toww is directed and MaT￿ed by the Board of Trust￿$. It delegates limrted powers to two committees.. the Finance Corrmtttee and the Children and Ywng PeotAe's Commtttee. The ch￿f restx)nsibilities of the Finance CA)mmittee are tr) review the quarterw and annual accounts, the annual budgel. and the ri%k register aheal of full Board meetings. The chief responsibltyof the Children and Young PeoFAe's Committee is lo engage in detail wtth ts w)rk of the Head of Edl￿tK)n and the Head of Care. The day-t(>day running of the schjol is ddegated to the Executwe Director. who. along with the Head of Educath)n and Head of Care. fomis the Executwe Leadership Team. The Board reserve5 certain authority lo itself. including esta￿lShing the strategic direction ofthe scFY)ol, *tting the annual budget, approviThJ the annual accounts. adopting key policEs arKI aptxynting the memtrws of the Executive Leadership Team. The Board periodically sets salary bands that include the remuneration levds for the schcM)I's key management tErsonnel. The Board norm1￿ meets four times a year, and commttt*s meet ahead of each PK)ard meeting. Ochil Tower is a member ofthe AsSociat￿n of Camtthill Communibes. txjt thi% tKMty d￿S not have wwers over any operatirYJ tx)licEs adopt￿1 by the Board. By Order of Ihe Board. Morr Chair June 2026 OCHIL TOVIER SCHOOL UMrrED Po￿9 INDEPENDENT AUDrroRS REpoKfTO THE MEMBEPS OF OCHIL TOWER SCHOOL UMrrED Oplnic We have audited the financial statements of Cthil Tower &hcK)l (the 'charitable company) For the year ended 31 March 2026 which comprise the Statement of financial aclmlies, the Bala￿e sheet, the Statement of cash flows and the retated notes, including a summary ofsiJnrfThnt aCC(￿ntIr￿J FX)licies. The financial rewrtiro framework that has been applied in Ih&r preparalKJn is appluble law arKJ Untted kn'ThJdom Accounting Standards, including Financial RewrtirKJ Standard 102 The Financial ReFQrting Standard ap[A￿ts￿ in the UK arKI Republk of Ireland. (United lQngdom Generally Accepted Accounting Practice). In our opinion its financial statemenls.. • Gfve a true and fair VEW of the stète rf the tharitable companys affairs as al 31 March 2026 and of its incoming resources and application of resources. irtludirYJ ils Ir￿ and exFenditure for the year then ended.. * Have been Proper￿ prepared in ￿c0[danCe with United lfjngth Gene alty kcepted A¢¢4)unting PraGtice', and . Have been prepared in accordance vthh the requiréments d the Charitsés and Tntslee Investment (Scotlandl Acl 2005 aThJ regulation 8 of Charities Accounts {ScotlatKII ReguklThis 2CQ6. Ba* lor oplnlon We conducted our audit in accordance Internat￿nal Star¥Jards on iting (UK) (ISAS (UK)) and appllcable law. Our reswnsibi1lt￿ under I￿se standards are further descJibed in I Auditors, responsibilities for the audll of the financial statements seCt￿n of our rep)rt. We are iThJependenl of the charitable company in accordan￿ with the ethical requirements Ihal are relevant lo our audit of the fina￿181 statements in the United Kingdom, including the Financial Reporttng Councfl's Ethical SlaThJard, and we have fuffilled our other elhul responsibilities in accordance with these requrements. We telwe that t￿ audlt evidence we have obtained is suffic￿1 and appropriate lo provKle a basis for our opin￿. ConchAon8 rdatww to gcAThJ concgm In auditing the financial statemenls. we have conchjded that the Trus accountirrfJ in Ihe preparation ol ts flnancial slatements is appropriate. use of the going concem basis of Based on tre work we have perfonn&J, we have rMX KJentifigJ any material unCertaint￿S relating to events or conditions that. individvally (Y Coll￿￿, may cast significant doubt on trle tharttable (xjmpanvs ability lo continue as a going COn￿M for a ￿rIOd of al least ￿vefve rrN)nths from w￿n the￿nar￿la1 statefflents are aulhorised for issue. Our reswnsi￿litles and the responsibilities of the Trustees wf(h respect to g¢iro COn￿rn are descrbed In the relevant seCtior￿ of this rewrL OCHIL TOWER SCHOOL UMrrED Paye 10 INDEPENDENT AUD￿0P￿ REPOFU TO THE MEMBEPS OF OCHIL TOWER SCHOOL UMJTED Other informat The other inft)rmatK)n wmprises the information included in the Annual retx)rt other than the financial stalements and our Auditors, ￿port thereon. The Tnjslees are resEX)nSib￿ for the other InformatK)￿ contained within the Annual report. Our opinion on the finaT￿la1 ststements d￿S not cover the other Informal￿n and. except to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. Our responsibility is lo read the other informatH)n arKI. in doirwJ so. consider whether the other infomialion is materially inconsistent with the finanoal statements or(xJr knowledge (tjtsined in the course of the audit, or otherwse appears to be materially misstated. If we idw)tify material inconsistenc￿S or apparent material misslatemenls, we are required lo determine whether this gives rise to a material misstatement in financial statements theMSe￿e5. If. based on the work we have Feformed, we co[￿lUde that the￿ is a material misststement of this other information, we a￿ required to report that fact. We have rKithing lo retKJrt in this regard. Matters on vthlch VR are rewlred to reK*xt ty axwti We have nothing lo report in restEct of the followiru matters where the Chartties Accounts {Scolland) Regulab'ons 2006 {as amerKled} r8]uires us to rep)rt to you rf. in our opin#)n". • The information gwen in the Trustees. report ts nconsistent in any material respect wth the financi81 stalements., or . Proper accounting re¢￿dS have not been kept. . The fina[￿la1 statements are not in a3reement wih the accoLnt￿￿ records retums; or . We have nol received all the informatKJn and explanations V￿ require for our wdit. Rwonsibiliti8s (rftrlths As explained more fulty in the Tru5tees' resrK)nsibi1ittes statement. the Trustees (who are also the directors of the Char[tab￿ company for the purposes of company law) are respon9b￿ fortr￿ preparation ofthe financial statements and for being satisfied that they give a and fair vw, arKJ for SLrh intemal control as the Trustees delemine is necessary to enable the preparation of financk31 statements that are fr* from material misstatement, whether due to fraud or error. In preparing the financial statements. the Trustees are reSrm)nsib￿ assesyng the charitable companls ability to continue as a goirrfJ concern. disck)sing. as apEluLAe. matters ￿lated lo goiro concern and using the going concern basis of accounting unless the Trustees either intWKI to IK]uKYate the charitabk eA)mpany or to cease 0￿ratiOnS, or have no realistic allernatNe bLrt to do so. Auditors. Thsiblltles ftythe crfthe staterr￿ts We have been apkK)inled as auditor under sectK>n 44111{cl of the Charibes and Trustee Investment (Scollandl Act 2005 and rewrt in accordance wth the Act arKI re￿vant regutations made or having effed thereunder. OCHIL TOWER SCHOOL UMrrED Paga11 INDEPENDENT AUDrroRS REPORT TO THE MEMBW OF OCHIL TOWER SCHOOL UMITED Our objectives are to obtain reasonab￿ assLTance atout whether the final￿18[ statements as a whole are free from material misslatemenl, whether (Jue lo fra￿1 or error. arKI to iwe an auditors, rep)rt that indudes our opinion. Reasonable assurance is a high level of assurarte but is not a guarantee that an audit cOr￿UCted in accordance with ISAS (UK) will always detect a material misstalement when it exi51s. Misstatements can arise from fraud or error and a￿ cons¢der&J material rf. iThJwKlually or n the aggregate. they could reasonably exp8cted to influence the economic deci￿OnS of users taken on the ba￿S of these financk31 statements. I￿egularItES, in¢￿dIng fraLKI. are instances of ncn¥*dtw•l I Inr4Jm• {171,752) 6,136 IM3311 1373,3S5) Is 20.515 1.493.811 I1.514.1￿) Net Thymrnnt In1￿& 128h)1 1,321 1&9.331) 1373. 8alanc85 31 March 2026 395,358 1.277.642 1,539.328 3,212,328 3,585,693 15 524,1&1 2.693.FA)1 1153,997 3.212.328 The resutts set out in Inc¢Yrffj ¥nd eXF￿￿￿e acc￿￿1 abm Ltrthjng (watiorts clth8 company. The notes on pages 17 to 30 PBrt ofthes8 fina￿￿81 Stat8[n￿. OCHIL TOWER SCHOOL UM￿ED- SC051( Page 14 at 31 IAarch 2026 2025 T*gTri assets 1.872,247 2.047,778 Debto 12 244.251 1.521.556 381.197 1,270,919 Cash al bank and In hand 1.765,807 1.652.116 ua￿1￿$S Credito[5 falliro duewthin oneyear 13 424.057 412,566 1.341,750 1.239.5 Credrtors f8lliro after rTr)re th￿ one year 14 75,Q)) NgiAg90ts 3.153,997 3.212.328 Cardtal and Reser￿5 UnrEStrrled fuD¢ts 15 524,159 395.358 Designated fUr￿S 15 2,599,501 1.277,642 Total uDre51rictwJ fun¢t% 3,123,660 1.673.000 Restr￿1￿ fund5 15 30.337 1.539,328 Total Flmth 3.1&3,997 3212.32B The financial staletnen￿ have been ￿ePa￿ in acc¢rdaru %%ilh the of ￿ 15 of Ihe Cornpanres 2CQ6 ￿￿tIng to srnall companies wlh charit￿5 SORP IFRS1021. The financial ststemenlswere apPr￿ed ty and swTrJ w tEhalofthe ofTrth5 72 June 2026. OCHIL TOWER SCHOOL UMrrED- SC051098 Paue15 STATEMENT OF CASH FLOWB Forthe yearended 81 March 2028 2025 Caoh WJ kn athi Cash 98n8rat£d from wratK)llS 223.713 142.9341 Net cash rKoMd8d by cwab"ThJ actsvib85 223,713 142.9341 Purchase ol laThJIb￿ fixed assets Sai8 of tangib￿ fixad assèts VAT reclaim on tawbkp fteitr*r deS￿nat￿ C4xlal Fu￿j ￿ (IE 3ppropr¢to restrrted in r￿der to write oft each asset over its ex￿￿ted useful hfe less 8stirnat￿J resKJuJ wal￿. Ten8nfs irnpioveff*rts Fumrture & equynentl Comwter ewlpment M¢)tor V8h￿J8s O¥er the rvnaning tsrTr Lrfthè ￿3$9 expl￿ h 2038 25% slraKJhl lir 25% r&Yucng ba* knkknnt Assets nrt fflea5ured at fair valth a￿ reVE•￿ for any irKlcatun that the asset may t* vmpared at each baknce sheet date. W s￿h lidicat￿n ex￿ts. Ihe rKoverable amwnl of kne a55el, or 355et'5 cash ￿erating unrt, i% esbmated. and cornpared to the ¢arrying rnount. Where tt)e caryng am￿nteXceets ils recoverable arrwnt. an irnpamient kjss is reCC#Jn￿ed in wofit or kAs unless the asset carried at a revalued am(uiiwher8 the irnpa￿nt ts5 ￿ a revahJatMM decrease. Debtor5 creditors with no stated interest rate and r￿￿able or payatAe year t￿rded at tran8acb.on wc8. Any k)sses arising from impairrnent are recogni*l in eX[￿th￿e. Restructuring proM&ons are r￿rISed tre (tsmpany has a (*ta￿. Iml pkn for the festrLfturing and has fdi$￿1 a valid expe¢tation in thos& affected by either 5tsrbng to inWem￿l the [Aa￿ or anrxmjrring it5 features to those affected and therefore has a legal or corEtructive 0￿1get￿￿ to cary (Mrt restructurw. Once re￿oni￿ aThl ¢orrrn1tt￿1. th8 termination costs are recogntsed as an exp￿Se ￿ the StateFnent of F￿ancIal Activi￿$ and a h"atrMiny Ba￿[￿ Sh88t. Cash kn t4nk arNJ Cash at bank atKJ cash in hand irtludes cash and shortterm hyJNy IK4iMd #westftwts *ith ashort rnaturity of t￿88 rnonths or les5 frorn the date Ofa￿ul$￿K)n Or0p￿ing ofljte (*p¥Jsit (K swrmlar ons The company op8rates a defr￿ t(Y)tr*xkn￿ schane. aMtritr#Jt*)r6 ar8 charg&J to the ITKorre and Exptrndrtu￿ A¢¢(xJnt in the year they arise. No for corwjr8tic￿ tsx B r￿ceSsaryaSthe c(mpany has charitstAe status and trad8. Rwtsls payable ￿K￿rop¥811n9 leases are chargedto a $tra￿hr41ne b&$15 over the pe￿mI of th8 OCHIL TOWER SCHCMX LIMrrED- SC051098 Pap19 NOTES TOTHE FINANC14L STATEMENrs For thg year 31 March 2026 20 Domtlyts &18gad•s un￿trictedFund 0th8rtJ￿a11OnS 4.146 30.917 4.146 30,917 V(4wilwFtMxl{restrKt8d) FreU￿e ErathunuEkurffjt Fkn&JIStews 4,058 9.77e Soci81 Fund(restrd¢dJ sCott￿h Govemrnent 21.337 55,606 Don8tlon Fund frestrithl) NHS Tzyside Hugh Fraser F￿nda￿on Thomson charitab￿ Twst Mugdock Childran's TrLWt Scottish Chiklrws Lottwy Brownlle charItab￿ Tru* Ot￿r dorors 22,435 2,000 BOO 1.000 1.000 1,CKJO 2,258 4,097 Belkn*d￿ Flat RofurtMshmt(rnstrk Camphll Ceniral Scodand TNst 3,182 Total donatbns 58,973 105.541 2025 Faès (uThe5t￿￿Fundj 4,522,028 4.350,328 Nationa Lottery (Restrrted fU￿ts1 30. 30,0 4,552,028 4,380.328 Interest r8cdvalJe Iuwgsbi￿lfix￿￿ 21,503 17.312 21.503 17.312 OCHIL TOWER SCHWL LIMrrED- SCL151(P38 P4e 20 NOTES TO THE FINAKLAL STATEMENTS For the year ended 31 March 2026 Rentsl IneLmè fUn￿$t￿tec1 Sundry income lunresittedfvTh IL(kssl l Gain ￿ Sa￿ 0frnot0rveh￿ 3.243 124 4,851 4.421 7.188 8,351 2026 2025 Unre5trit&g Fund Salariss and Nadonal Ir6tsrance 2.233,471 76.212 202,402 10,446 31.537 33.649 43,440 14.759 179,908 1.601 554 2,385.469 83,084 167,599 33,042 4.240 41,588 40.000 9,764 190,188 25,898 593 1.405 2,000 100,000 Staff pens￿￿ co¥t$ oency costs Re¢ruitm8nt fo Other stsft costs Volunteer ¢oyt$ Trainhg cc61S Subs￿p110nS and mernbètshi Hou8¢hold & Prowisions Edwallon an¢ Therapy eènk Int•rost and charges Staff Travel oonats.ons ma(le Redress womsion Irrecoveratje VAT Gov8rnanc• eosts (see note 81 Support cctsts (see noté 81 10.555 60.854 1.528.956 107,306 1,417,680 4.440.790 4,609,856 OCHIL TOWER SCFK)OL LIMrrED-SC051098 P8g8 21 NOTES TOTHE FINANCi4L STATEMENrs For the year endgj 31 March 2026 2025 CPD Tralntsyj F(mcl (￿SE1n0￿%) CPD tra￿ing cc6ts 1,640 2.127 Websle Fttykl(deyated) W8bsit• cc6ts 15,OCQ 0￿11￿ FurL¥(rgStrkted) NHS Taywde Hugh Fraser F￿ndation Thom80n charitab￿ Tru* Mugdock Chllth•n's Trust S¢otti8h Childran's Lottery erownli8 Charitabl6 Trust Otherdowrs 17.495 2,000 1.0 1,000 1,000 2.258 3,700 VolunteerFund freslrtGted) Volunte8r cc*is 4.260 10.909 Lil8 Skws fronsiiions FLrf(festrtl* Th¢ Ngtknal Lott 30,OQ) 5.000 al G8r* Furtl{restrktsdJ ScL*ti%h Gownment 21,337 55.6L Total cost of charitsbb acti 4.522,122 4,704,556 OCHIL TOINER SCHOOL UM￿ED- SC0510 P*)e 22 NOTES TO THE FINANCL4L sTATEmE￿rs For the year ende•J 31 March 2026 SaL8ries and National Insurance 719.144 74.042 39,255 3.1 2,828 13.180 2.401 Staff perty(x) msts Truste*, travel Au(Jit fees Ac¢ountsn¢y fees HR Supp(Kt Professional fee5 Office andtele￿￿O Rent 21.611 10.242 36,873 45.198 368.784 67,465 Heat and Ight Repairs antj rerewa15 Motor and travel expenses Water. rat*. insurance and k￿￿1 tsxes Garden and 85t*e 25,555 60,921 9.275 1.528.956 60.854 2025 SaLar￿Sa￿ Nat￿al Insurance Siaff PWSk)n cos Tr￿leSS. trav81 517.778 44.298 ).026 20.040 6.919 17,640 2.681 AJ(tht fees Accountancy fee5 HR Support ProfesS￿ne1 fees Offic8 and telephone Rent Heat and light Repaits and ￿newaL8 otor and travd expertses Water. rdtes, i￿￿￿d￿and k￿1 taxes Garden estate 24.126 5,741 35.711 67,5Y2 368.784 99,965 141,421 25.618 71.772 14.874 1.417.680 107.306 OCHIL TOWER SCHOOL UMrrED- SC051098 P48 23 NOTES TO THE FIM4hfiAL STATEMEFirs For the year erKled 31 Menh 2026 Opw41w¥ (n& This Lperats"rKJ %Jeficit i8 stated after chorgww l u&lilw)g.' 202S Desxeryation lthsignat6d capital fvThY} Gain cv) di8rosal of fixg(J ass8ts lthswJnat8d caK¥tal Iw Dweclation (Rgstricted Lrfe Skilb Canir• Fur Awlt fee IUnr8Strict8d Fund) 174,533 4.421 63.693 116,648 17,640 13,180 1Q StAff Co 2026 Wages 8alarBs Swkql s8cudty costs P8nsion costs TfjrminatK¥) eosts 2.634,672 315.223 153.444 41.776 2.675.816 253.913 147,422 33.544 3.145.315 3.110.695 Durhg the fnarKial y•artherewere £14.68412025'. £33,544) ccmtrBCtual so￿￿￿nts Mo12025: tsweel em￿0Y¢?$ and ntsn-contra￿Ual 6ettthents of £27.09212025.. £nill for thTee12025'. n￿8) emPb￿S. Ort12025.. Ncffiel (￿4)ntra￿U¥l S0tt18ment 01£8.58312025.' £n111 W83 Outstandino as at 31 March 2026. Th8 8ver8Ge we8￿Y number ofemFW dLKfng th8 Number 20 16 45 81 Nwnt4r 23 15 47 Suppjrt Educatkjn Care V¢Juntsers 89 Tha tabk bek)w thè number totsl fjmpkn￿ t•n8frts lexchJ¢Jty F¢n5kn CLbtsl fell within ihg f￿￿)￿n9 ban¢Jngs'. Number Number £60.1￿- £YO.000 £70.000- £80,000 £80,C(K)- £90.000 In addluon to salaried membws ofstsff O¢hl Tthver Sch￿1 a￿acts wYLfrteerwrkers frcrfn alowErthe wthy pThKJg frlend5h* and Ca￿ to re8￿8nt5. Krdunteers INe al Och'l T(yww and h* foster a SI￿9 & ¢*Stin￿1ve iy)rnmunity s￿rIt. Pa￿Trents to vduntws are sh¢￿￿ n not8 7. The k8y fflaTrygerfent personnd oftheehartty cryws•Y the TnJstee5. Ex￿￿ Head ofQLAktyAssuran¢e & Developm8nt, H&ad ofEdUcat￿JTr, and Head of Ca￿. The*itt* t￿5 W8rp £21222212￿￿5. £320,173). Two Trustees12025.. Thr881 a totsl of£2.661 12025.. £6.53n fortra￿ exrw6esthriry Ih8 year. NoTrustee recefved any r8rnuwation forth8￿ servKas as a TrlL5￿ ￿ar. OCHIL TOIIER SCHOOL UMrrED- SC0511)98 PWJB 24 NOTES TO THE FINANCi4L STATEMENrs For Ih8year 31 March 2026 Furrkn & Totsl at 31 March 2025 2.639.912 8.5 67.660 2.681 13.7191 130,513 15.297 19.9401 22,984 2,861,069 26,508 113.6591 125.7391 DisFos8L% RevaluatiC￿ of assets 125.7391 As at 31 March 2a26 2.622.703 135.870 22.984 2.848.179 Dep￿i8t￿Jn As ai 31 March 2025 Charge for the par Writt8n back on d5[￿ 653,CA9 151,273 92.536 9.814 18,1731 13.908 4.008 813.291 174.533 111.8921 9.438 13.7191 As at 31 March 2026 804.322 59,517 94.ITT 17.916 975.932 Net toc*TrrnlJg As at 31 March 2025 As at 31 March 2026 1,986.863 1.818,381 13.862 7.105 37.977 41.693 9,076 5.068 2,047,778 1,872.247 The revaluation ofassets repr8serts the annual CarAtal Grths S¢hw* VAT adjLthent arisiw from tharKJ8s in the r8coveraUe prowroon ofinwt VAT attriburab￿ to qualfywu caryta assets. arKJ has Lwn rwnk8e(l as an adjustynwrtto the cairying value ofthe ￿￿vant fLyed a￿ets. 12. Detrl(Ys Trade debtors p￿paYments OthLY debtc￿S 173.802 69.379 1.070 366,251 12,349 2.587 244.251 381.197 Trade crwJitor5 Accruals Othertaxaticn and S￿￿?1 security 50.676 115,394 257.987 80.573 110.815 221,178 424,057 412.566 14. Cr8dttOr¥-knw￿tsr￿lrVj 2028 2025 Accr￿lS 75.0(K) 60.Th)0 75,OCK) OCHIL TOWER SCHOOL LIMrrED-SC051098 Pdge25 NOTES TO THE HNANCIAL STATEMENTS For th& yoar ended 31 March 2026 15. stat￿ ofFLffK Trarwr Jat3t March 2026 31 CuTh8ntYear Unr85trKted Fu￿j 4.551.044 14,442.7561 20.515 524.159 Des&inatedFuthls set Replar*ment Fund Caprtal Fun Dèvalopment Fund ReSeTr￿ Fund Maintenence Fund CPD T￿nIng Fthd 7,361 1,508,909 36,395 1.872.24T 164,351 408.414 118.094 533.450 164.351 4fy9,414 118,094 24.293 4.421 {174.5331 11,6401 {22,6591 1.277,642 4.421 1176,1731 1,493,611 2,599.501 Total unre81rictsd 1.673.CO) 4.555.465 14,618,931) 1.S14,126 3,123,860 Restrlcted Functs Vdunteer Fund Life Skills cont￿ Fund BèfvKJere Refurb1shw￿t FLmd 88lvthre FL3t Refurbthment Donation$ Fund SrKial Carè Fund Lifa Skills Tra￿￿on Fund 14,2601 202 1402,5561 1997.2551 1114,5171 402, 997.255 114.517 29.432 21.337 124.0gSI 121,3371 I30.C￿l 8,337 25.LK 25,000 Total r•stn'¢t•(I funits 1.539.328 84A27 179,6921 11.S14.1261 30,337 Told fvrKf• 1212.328 4.8402W2 14,W,6231 3,153.W7 The folbwir¢J trar￿￿$ wwe rnode duriThJ rha restdcted fund5 hokling ca￿thI as8ets (Lrfe FMJ. Rdwttyt FurK1 and 8eWere ReYurbisM)entl have all bow transferred to De*gn*ed Capial FuThl. The tcrtal assdstransferr•l £1.514. Unrestricted lund io Restricted Vduntw FuThJ- t2￿2 ￿ co¥w fv deficii. DesKJnated CPD Training Funoto Oesbw8t•J Asset F￿1. £22.659 to re499gn*e the fij[￿ts tsr fLrturg asset wr¢hases. D8signated Asset FlepLqcemert Furmj to D8SWt8d Caph21 Fur*Y . £15.29B to ror￿d tho rw purchase furKleLJ by th? asget r8pLgceTrwK fund and hekl in ttr￿ cat¥ldl lund. Captsl Furtl to Unrestrictsd Fwwj . £16296 trath vakn ass8t pW¢ha￿ ¢J¥wl and rWdluatt(￿$. OCHIL TOWER SCHOOL UMffED- SC051098 e26 NOTES TO THE FINANCNL STATEMEMrs For the year endgj 31 March 2026 Trarsfer A8at31 Mar 31 M¥ch ousyear Unrestr￿ed FUTh 6[￿,148 4.￿.9)8 14.609.856) 17.8421 395.358 Des￿natedF￿Trys A55et Replacern￿t Furwj cap￿81 Funcs Dwdopment Fund Reserve Fund maintenan￿ FurKI CPD Training Fund Webste Fund 29.034 590.432 164.351 408.414 118.(B4 26.426 29.034 533,450 164.351 408.414 118,094 24.299 163.6931 6.711 12.1271 115.0001 1.351.751 180.8201 6.711 1.277.642 Total unrestricted f￿Kts 1,957.899 4.4(￿. I4.￿.676) 1,673,000 Restr¢kedFund5 Volunteer Fund Lrfe Skills Centre Fund Befvidwe Refurbi￿Ment Fund Befvider& Flat Refuthshment Donati(ns Fund Social Care Fund Life SkilLs Trdn$th"on Fund 9.118 110,9091 130.9641 176.7121 18.9721 16.0581 155.6061 15.0001 1,131 433,520 1.073.￿7 120.307 402,556 997.255 114.517 3.1B2 6.058 55.606 25.￿0 Trtal resiricied funcls 1.627.794 104.624 1194.¥211 1,131 1,539,328 TfAalnm 4.511,&32 (4.W.WJ 3,212.328 The fdbwng transfers v￿e durFro the year: UnrestrKted Fund to Re5trKted Co-work Fund- £1,131 to COWlhethfK?r Unrestriciod FurKI to Ca￿tal Fund- £6.711 to transtrthe net frKed as*t into the Girxtal furKJ OCHIL TOWER SCHOOL UM￿ED- SC051098 P8Je 27 NOTES TO THE FI￿4￿LIL sfATEMENrs Forthe year 31 March 2￿26 The LknMtrtt&J fund ￿presents tre LwestsKied tre ch&ity $freeto ￿ n) acc(thr*2 ts charitab￿ Wectives. Ca¢ytsl Fund resyesents ex￿￿￿rture on the taroitAe fixed assets ￿ dewe(X"ab.c￿ tharged Develop[n￿t Fund rewesetrt5 furwJ5 required kn tEcessary WO￿ ￿ the schLKI ptw2rtEs. ResetkE Fund is required for the wttV5e5 ofh(*lirKJ SUtFwl to (x)ver the c(Mnparty's running rx)sts for a mI￿rn￿m period of 3 rnontr6. Maintenance Fund ￿ndS Set aswjè to formw CPD Training Fwd rewesents thèfvnds set asth fLW Mv6strnwt into ¢ontinuingiyofossional devel(wem. Websth Fund r£pr*ents th6furth $81 asth tty Iho of Ck*l To*4 I wet6rte. The Ro$1th funts are hThls g￿ntO the charty Purp￿.. VoluntEer FurKJ reprewts cothtwtKTh t(war(b eA)Sts. Lrfe Skills Centre Fund represents fiJnd5 receNed towards the cOns1r￿t￿￿ dthe Lrfe Skilb Centre kn deL*euation chargetj. BelvKlere RefurtrA'shrnent Fund repre5entsfwds ¥KeNe(J toward5 refurbishment of Bthcth. Belvrdere Fkt Refurbishment rewesa)ts furNts wi¥*J towardg the refLrtshtrwt of 8thJwefi3t. Donati￿$ Fund reKwnts furNJs ￿ated tsa particubr wrp(6e. s￿h as to pjrchase ff ￿lprnent. ial Care Fund re[￿nts frryn ts &rttish (knemmertto fvnd the sora81 CAre waGes. Life Skills TranS￿K)n Fund r￿e￿ts funth r￿enEd to cover the salary of a staff ffl￿nber re$￿sit￿e for delivering thtt Lrfe Ski1bTrdnS￿￿ sm£. whth supKYJrts yourvJ CLYrklexr*eds 8￿j 18-21 to tran>kn￿ Outofa regdentkql scfth)I settinG. OCHIL TOWER SCHOOL UMITED-SC051098 Page28 NOTES TO THE FINANCiAL STATEMENTS For the year ended 31 March 2026 1& of Net A38ets b***en Fw#JJ Total Cwont Ygwr Unrestricted Fund 524.159 524.159 Deswal&YFuThYs Asset R8Jacernent Fu Capital Fund Oevelopment Fund R8s8rve Fund Maintenance Fund CPD Trainlng Fund 38.395 36.395 1,872,247 164,351 408.414 118.094 1072.247 164.351 4￿.414 118.094 1.872.247 727.254 2,599.501 Total unrestrlct8d funds 1.872.247 1,251,413 3,123.660 Rest￿10dFun￿s Life Skills Centre Fund BeTr1￿lere Refurb1￿M8n1 Fund BeTrothre Flat RefurtAshmen¢ DonatiW5 Fund Soeial Cère Fund Life Skills Trarts￿on Fund 5,337 5,337 25,QCK) 25,0)) 30,337 30,￿7 Total a• •t 31 Mwch 2tr26 1.872247 1,281,750 3,1fj3,￿7 Total Pthlcots Y•dr Lh)restncted Fund 395,358 395,358 tÈSIg￿fedFun(IS set ReFd8C8rnent Fund Caytal Fund Oeve￿pMent Fund Rese￿ Fund Maintenance Fund CPL) TrainiThJ Fund 29.034 29.034 533.450 164.351 408,414 118.L194 24.299 1.277.642 533.450 164.351 408,414 118.094 24,299 T44,192 533.450 Total unrestri¢ted fimds 533,450 1,139,550 1.673,000 ReStrtledFu￿ts Lrfe SkilLs Centre Fund BefvKl8r8 Refurt)thment Furnl BofvKJere Flat Refuthshment Lrfe SkilLs Tra￿th0n FuThJ 402.556 997.255 114.517 402,556 997,255 114,517 25.000 25.0 1,514,928 25.0 1.539.328 T(tsl asat 31 ma￿ 2￿25 2,047,7T8 1.164. 3.212,328 OCHIL TOWER SCHOOL UMrrED-SC051L PèJe29 NOTES TO ThE FINANCM STATEMENTS Fwtheyear er1￿1 31 Marth 2026 17. eA*ts The charityoperales a rncn8y wrchas8 Idefined &￿trit￿rt￿l ￿t￿8. The assets clthe scheme arè hdd $8paratdy frorn ttrose of the charty in an iThJepEndentty admini5t8r*J lund. The persKm c(tst charge reFKesents cl￿*￿6 payab]e by the charity to th8 furKJ a amoL¥)ted to £153.44412025.. £147.4221. The cutstaTrJYo ccrtrt#kn OJ8 at 31 Marrth 2026 were £nil12025.. £20,82SI. 18. The total mSnknum firture ￿se paynwrts urth ncTrca￿llatI5Y9try kn85¢s ar8 as Irkn.. 2026 Within on8 year In ihe second to lfth h)dLtsN• After fve years 373,394 1.589,287 3.188.5fl) 1.628 3256 368.784 1,569,667 3.645,107 151.181 5.583,558 Thg Wowrty * ￿$•d from Camthil Central SCotl￿dT￿l 31 Mareh 2038. Low ppytrthtstot•lin¢ £368.78412025'. £368,784) were r•cowLsed as an expertse In year. 19. R•ththd Parf*• Cxjrlng ths year the chwlty Pa￿ 01£4.7(KJ12025.' £1.5W on a nc￿￿e4>nrnw&1 basts ￿ Yrusio& Margar•t tr lor staff m8nt(Jring And W￿7C¢s. w1*and￿9 at 31 March 21726 w8$ £￿(2025.. £1,5(KII. In addition, thring the ythr. och￿ Toww Sehctl Linit&l ¢￿)F￿ Blw DrtM))mord, an èntily in whith K M¢Dwgall (Tr[￿t￿l is employ8d. Costs incurred r*at•dto chargesft* ￿1 S￿1¢0$ £2.04412025..Énll aThJ managtyw £3.78012025'. e3,7801. Rent of £3e8,78412025.. £368.7841 paid lo CamFh'l Cwtral Sccthnd Trt&* Lknrted, a thanty for whth tAXh M Hodson IExecu¢ Dir￿torI and L Wray ITru5teel serve rm the tthrd of Dirfus. Camphill c￿traI ScA)tlaThJ Trust Limitwy 8 don8tion of £nil12025.' £3,182) and pai(J k>an intersst of£nil12025.. £7031 to Tctherschos Lirrthd. The loan baknce receiVa￿e byochil Tow8r Schwl Linited at 31 March 2026 w18 tnil12025'. tnll. OCHIL TOVIER SCHOOL UM￿ED- SC051098 Paje 30 NOTES TO THE FINANCNL STATEMEMrs For the year endgj 31 March 2026 Total Tr*al Jn 25 2024 kncom8 Donatiws arKJ Legacies Charitable acbwDes ItwestTfEnts Other In¢ome 30.917 4.350.328 17,312 8.351 74.624 105,541 30,1￿) 4.380.328 17.312 8,351 150287 4.069,289 45.013 16.205 irthm• 104.624 4.511A82 4280.794 Expenditure on ¢h8ritstAe acbyities Dap[￿lat￿n 4.609.856 17.127 63.693 77.573 4,704.556 116.648 180.341 4.216.516 180,766 Tc441 e>p8ndthr• 4.￿￿56 194221 4.884.897 4397,282 {202,948) (80.83YJ (89.59n (3rn365) 1116,4881 15 17,8421 6.711 1.131 (210.7￿) (T4,IW (88.466) 1373.3&5) {116A881 BaL4nces 31 Mar¢h 2024 6rhs,148 1.351.751 1.627,794 3,585.693 3.702.181 15 .￿ 127T.642 1.W,328 3212.328 3.585.