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2025-03-31-accounts

SEAL DUNFERMLINE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

SEAL DUNFERMLINE

CONTENTS

Page
Trustees' report 1 - 8
Independent examiner's report 9
Receipts and Payments Account 10
Statement of Balances 11
Notes to the financial statements 12 - 18

SEAL DUNFERMLINE

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the association's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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).

Objectives and activities

Seal is a charity working to support disadvantaged young people in West Fife.

Our charitable objects are:

Seal Dunfermline aims to provide support and design activities that make a constructive difference to the lives of the children and young people we work with through increasing confidence, self-esteem and emotional wellbeing. By achieving this it also has a positive impact on families and schools.

Overview

Seal Dunfermline is an independent charity providing services in the West of Fife to children and young people between the ages of 8-21. Our referrals are mainly received from statutory partners notably health, social work and education. We also receive and process direct referrals from parents and carers. During the year the staffing team comprised of complement of six part time staff, four volunteers and a governing board comprising of nine trustees.

Seal Dunfermline is well-established and known amongst local community organisations and statutory partners. Our networks allow us to engage with other agencies for whom we provide additional and complementary support as part of a ‘whole family wellbeing’ approach to those experiencing challenges and difficulties in their lives.

We work according to the principles of co-production. Accordingly, our services are developed in partnership with those whom we support. During the lifetime of the charity the profile of those referred to Seal has changed over time. As a result, our service has adapted accordingly. This underlines the importance and need to ensure that our services are responsive to changing demand and are strategically aligned to national and local policies. Post-Covid there have been an increase in the number of referrals of children and young experiencing challenges around socialisation and coping skills in group environments. There has been a continuing trend of referrals for young people experiencing additional challenges related to neurodivergent conditions including Autistic Spectrum Disorders (ASD), attention deficit hyperactivity disorder (ADHD) as well as poor mental health and wellbeing and learning disability. Specific issues experienced b many of those refereed include social isolation, low self-esteem, difficulties developing and sustaining peer relationship and lack of confidence. These can significantly impact on emotional and behavioural difficulties at home, school and in the community. Our philosophy therefore aligns with the core principles of GIRFEC (Getting it Right for Every Child) and the associated SHANARRI indicators (Safe, Healthy, Achieving, Nurtured, Active, Respected, Responsible, Included).

SEAL DUNFERMLINE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Trustees' works in 2024-25

Treasurer’s Report

SEAL Dunfermline has enjoyed a financially strong year, supported by generous funding from a wider range of grant-giving organisations including Fife Council, The Postcode Lottery, The National Lottery and the Community Mntal Health and Wellbeing Fund administered by Fife Voluntary Action. We are grateful for this breadth of support, which not only sustains our services but also strengthens valuable relationships with partners across our community.

This healthy financial position has also enabled us to take an important step forward in planning for the future. We have begun to establish structured reserves, including a designated contingency reserve and a buildings maintenance fund. These reserves are not simply money held back, but they are a framework that gives the organisation stability, resilience, and clarity in how resources are managed.

We are also proud to be a Living Wage employer, ensuring our staff are paid fairly and recognised for the vital work they do, something we believe is especially important in the current economic climate.

Looking ahead, the Board of Trustees will continue to review and develop these reserves through 2025/26, ensuring we balance prudent financial planning with our commitment to investing in the people and projects at the heart of SEAL Dunfermline’s work. We also enter the new year with ambitious funding targets, continuing to seek support from a diverse range of sources to strengthen and grow our impact.

Funding

Fife Council continues to be the main funder of the charity. In March 2024 the charity was informed that the Council had agreed to ongoing funding as part of a renewed service level agreement. Other main funding sources during the year was the final instalment of a three-year grant from the National Lottery Community Fund. The charity was also successful in applying for a one-off grant from the Postcode Lottery. The charity also successfully applied for Year 3 monies from the Scottish Government Community Mental Health Fund which allowed the charity to build on the success of the ‘Step Forward’ 16-plus transition to adulthood project.

During the year Seal partnered with Abbey Social a new social enterprise who undertook a number of fundraising activities on the charity’s behalf including a wine and music afternoon at Fire Station Creative and a fun activity at a Christmas Fayre held at Carnegie’s birthplace museum. Seal was nominated charity by the local branch of Primark as their Christmas charity. Thanks to the generosity of customers and staff Seal received a cheque for £1,290. In addition, all group members were presented with gifts of clothing.

As a small organisation we appreciate that the funding landscape for small organisations such as ours can be challenging. Funding and our reserves will continue to be kept under review. New grant applications are planned in 2025/26 to source income when the current National Lottery Community Fund grant comes to an end.

Seal continues to generate some income from room hire much of which has been reinvested in building refurbishments. Throughout the year rooms were booked by social work colleagues to undertake work with children and families.

Board of Trustees

During the year the composition of the Board has been stable. Additional trustees were appointed increasing the size of the Board from to nine. The trustees have met regularly over the year focussing on a governance tasks and strategic and policy development. During the year the Board reviewed and updated the charity’s strategic risk register and where feasible have sought to implement mitigating actions.

Policy Development and Review

Seal has a rolling programme of policy reviews. As part of our commitment and obligation to protecting children and young people, our Child Protection and Safeguarding Policy and associated guidelines were again reviewed in February 2024. Throughout the year the Board also undertook a review of other policies as part of a planned schedule. This included further revisions to the Child Protection and Safeguarding policy.

In preparation for changes to the PVG Scheme that will come into effect in 2025 the charity developed new policies. Existing policies and guidelines will also be amended where appropriate.

SEAL DUNFERMLINE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Premises and Equipment Income from room hire has allowed the charity to invest in building improvements. These have included the replacement of lighting with LED units with the Iwin aims of lowering our energy costs and reducing our environmental impact. Carpets in the dininglcraft room and entrance hallway were replaced with non-slip flooring providing a safer and more hygienic environment. Wom carpets in the main room were also replaced. Further improvements to the kitchen area are also planned when finances allow. Servlce Dellvery Grou Wo Group work was delivered on Tuesdays and Thursdays throughout school tenn-time. For much of the year the service was operating at full capacity wtth 32 children and young people during tenn time. Demand for services was such that we received 24 referrals throughout the year and at the year4nd 9 children and young people referred to the project were on a waiting list. Activities undertaken during the year induded: Developing character strengths Exploring emotions Wellbeing check-ins Making sensory bottles and kindnessjars Developing social skills through games Amiy sessions with the Army Engagement Team Careers and skills development activities . Team work Baking Arts and crafts

SEAL DUNFERMLINE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Core rou sessions iliere su lemented b rou outin chosen b rou members) over the holiday periods. At various times during the year the project was operating at capacity and there was a steady flow of referrals from professionals as well as families.

SEAL DUNFERMLINE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Following the success of the 22123 and 23124 cohorts, the Step Forward project for older young people ran for a third year with funding provided by the year Scottish Government Mentsl Health and Wellbeing Fund managed by the Frfe Voluntary Action. Activities included: Goal setting using GROW coaching m¢)del Discussing future aspirations Developing a growth mindset Developing cooking and baking skills Emotional regulation, coping strategies and mindfvlness Positrve and negative relationships (including romantic relationships) Consent Positrvityjar5 Reframing negative tr￿UghtS Volunteering in the communty Outings to Escape Room and a trip to Edinburgh

SEAL DUNFERMLINE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Every group member saw an increase in their wellbeing score during the project. We reflected on the project at the end of the year. Some feedback and comments from group members are included below. &1 Strp Fttrwdpf•Ct ' eHecnGn ep fiTr￿rd Woftct tyrthj, J4 1 9*1•)￿.. IIfvPsloOYd: "IAI glQtrf¥I￿. bi￿￿1 ' -IAI yiitthlfv., ¥4. ! rDPl¢ tr -'WA• nt JJ&é 4A4, ,iJth,41 Seal was successful in applying for a grant to run a new programme in 25126. In consultation with our young people the focus will be on individual identity.

SEAL DUNFERMLINE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review

The charity held funds at 31st March 2025 amounting to £100,779 (2024 - £60,510). The balance on the restricted funds at 31 March 2025 was £63,738 (2024 - £31,575). The remaining balance of £37,041 was unrestricted funds (2024 - £28,935).

It is the policy of the association that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three- and six-month’s expenditure. This is to ensure that should they project be unable to continue, sufficient funds are available to meet liabilities (including any redundancy costs) and ensure that work is run down on an orderly basis. Seal has now set aside monies in a Charities Aid Foundation (CAF) Bank interest-bearing account for this purpose and trustees will review the level of reserves on an ongoing basis. It is the opinion of trustees considers that current reserves are sufficient to cover costs and liabilities in the event of a significant drop in funding that might mean the charity is not in a position to continue.

The trustees have assessed the major risks to which the association is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a Scottish Charitable Incorporated Organisation constituted on 31st October 2016.

The trustees who served during the year and up to the date of signature of the financial statements were:

Charity Information

Charity Number (Scotland) SC009294

Principal Address Seal House 12 Halbeath Road Dunfermline KY12 7QX

All of the association trustees are appointed or reappointed by the members at our annual general meeting, which is held around October/November each year. All trustees are voluntary and unremunerated.

SEAL DUNFERMLINE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Staffing

The staffing team has remained stable over the year. Two staff were on maternity leave and following competitive interview temporary cover posts were offered to two people from our pool of trustees. The charity is fortunate to employ skilled an experienced staff team. Three of our four part-time group leaders are qualified and registered teachers and have access to relevant professional training in their primary occupations which has helped to offset training costs and ensure that the staff we employ are competent. The other part-time group leader has a degree in learning disabilities and experience of working in other children and family settings which enhances the skill mix within the staff team.

The service continues to operate on the basis of a minimum of two adults being present at each group session in order to ensure a safe working environment. Throughout the year paid staff were supplemented with four volunteers.

In 2024 Seal became a Real Living Wage Employer and provided our main funder Fife Council with a Fair Pay statement setting out our commitment to ensuring that we meet our associated obligations. Our salaries remain competitive with similar posts in the sector and through careful budgeting the project was able to pay staff an inflation linked hourly wage increase that retained differentials linked to the current Real Living Wage.

Future Plans

Securing ongoing funding is a priority. The Board are aware that this will be critical in 2025/26 as the charity will no longer be in receipt of National Lottery Community Fund support. Based on responses to a parent’s survey undertaken in 2024 and anecdotal feedback there is undoubted potential for the charity to grow and expand beyond its core group work role. Accordingly, two grant applications are in preparation to employ a service manager and extend the current group work service from bi-weekly to weekly for all four groups. Any future development, however, will be subject to the availability of funding which in turn is likely to be contingent on continued grant support from Fife Council our main funder and referrer.

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees' 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 association and of the incoming resources and application of resources of the association for that year.

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

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the association and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the association and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the Board of Trustees.

SEAL DUNFERMLINE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SEAL DUNFERMLINE I report on the financial statements of the association for the year ended 31 March 2025, which are set out on pages 10 to 18. Respective responsibilities of trustees and examiner The association's trustees are responsible for the preparation of the financial statements in accordance with the temis of the Charities and Trustee Investments Iscodandl Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 1011)la) to {d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1 Kc) of the Act and to state whether particular matters have come to my attention. Basis of independent examiners statement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disdosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the finanual statements. Independent examinevs statement In connection with my examination. no matter has come to my attention: (a} which gives me reasonable cause to believe that in any material respect the requirements: (i) to keep accounting records in accordance with section 44{1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and (li) to prepare financial ststements which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations: have not been met or (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial ststements to be reached. Thomson CooperAccounlants 3 Castle Court Carnegie Campus Dunfennline KY118PB Dated: 27 October 2025

SEAL DUNFERMLINE

STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
funds
2025
Restricted
funds
2025
Notes
Receipts:
Donations and legacies
2
£
5,514
£
-
Charitable activities
4
13,871
70,553
Rental income
3
5,248
-
Other income
5
5,447
-
Total Receipts
30,080
70,553
Payments on:
Charitable activities
6
8,268
52,096
Net incoming resources before transfers
21,812
18,457
Gross transfers between funds
(13,706)
13,706
Net income for the year/
Surplus in the year
8,106
32,163		 Total
2025
£
5,514
84,424
5,248
5,447
100,633
60,364
40,269
-
40,269		 Total
2024
£
4,285
61,025
1,853
1,977
69,140
54,572
14,568
-
14,568

SEAL DUNFERMLINE

Statement of Balances

AS AT 31 MARCH 2025

Unrestricted
Restricted
Funds
Funds
2025
2025
Notes
£
£
Bank and deposit balances
Bank and deposit
balances brought forward
28,935
31,575
payments in year
8,106
32,163
Bank and deposit
11
balances carried forward
37,041
63,738
Debtors
PAYE and wages
545
-
Liabilities
Other creditors
1,008
-
1,008
-		 Total
2025
£
60,510
40,269
100,779
545
-
1,008
1,008		 Total
2024
£
45,942
14,568
60,510
-
996
996

The Accounts were approved by the Trustees on 27 October 2025

Signed for and on behalf of the Trustees

SEAL DUNFERMLINE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Seal Dunfermline is a Scottish Charitable Incorporated Organisation constituted on 31st October 2016. The principal address is Seal House, 12 Halbeath Road, Dunfermline, KY12 7QX.

1.1 Accounting convention

The financial statements have been prepared in accordance with the association's governing document the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

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

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the association has adequate resources to continue in operational existence for the next 12 months. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

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

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised on a receipts and payments basis.

Cash donations are recognised on receipt.

1.5 Expenditure

Charitable expenditure includes direct and indirect costs of the charity. Indirect costs have been allocated between costs of activities in the furtherance of charitable objectives, and governance based on staff time and usage.

Governance costs include any costs in relation to audit and accountancy work, legal and professional advice, and consultancy costs associated with constitutional and statutory requirements.

Resources expended are included in the Statement of Receipts and Payments, inclusive of any VAT which cannot be recovered.

Support costs have been allocated between activities undertaken directly and charitable activities based on the number of staff involved in each area

SEAL DUNFERMLINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Donations and legacies

Unrestricted
funds
2025
£
Donations and gifts
5,514
Donations and gifts
Miscellaneous
5,514
5,514
3
Rental income
Rental income
4
Charitable activities
Performance related grants
Analysis by fund
Unrestricted funds - general
Restricted funds
Performance related grants
Fife Council - Section 10
UK Youth
Lottery Fund
Fife Voluntary Action		 Total
2025
£
5,514
5,514
5,514
Total
2025
£
5,248
Total
2025
£
84,424
13,871
70,553
84,424
45,812
-
30,612
8,000
84,424		 Total
2024
£
4,285
4,285
4,285
Total
2024
£
1,853
Total
2024
£
61,025
2,400
58,625
61,025
34,108
2,400
14,610
9,907
61,025

SEAL DUNFERMLINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5 Other income

Unrestricted
funds
2025
£
Bank Interest
402
Other income
5,045
SDS Income
-
5,447		 Total
2025
£
402
5,045
-
5,447		 Total
2024
£
114
-
1,863
1,977

6 Charitable activities

Charitable activities
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Staff costs
-
12,924
Equipment office and group
198
576
Holiday and group activities
-
7,713
Group running costs
395
4,836
593
26,049
Share of support costs (see
note 9)
5,484
24,897
Share of governance costs
(see note 9)
-
3,341
6,077
54,287
Analysis by fund
Unrestricted funds -
general
6,077
2,191
Restricted funds
-
52,096
6,077
54,287		 Total Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
12,924
-
13,777
774
638
832
7,713
-
5,608
5,231
251
4,131
26,642
889
24,348
30,381
569
25,559
3,341
-
3,207
60,364
1,458
53,114
8,268
1,458
-
52,096
-
53,114
60,364
1,458
53,114		 Total
2023
£
13,777
1,470
5,608
4,382
25,237
26,128
3,207
54,572
1,458
53,114
54,572

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the association during the year.

SEAL DUNFERMLINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
6 6
Employment costs 2025 2024
£ £
Wages and salaries 34,590 35,147
Social security costs 58 -
Other pension costs - 17
34,648 35,164

There were no employees whose annual remuneration was more than £60,000.

9 Support costs

Support Governance
costs
costs
£
£
Staff costs
19,379
2,345
Staff travel expenses
-
-
Heat and light
2,984
-
Cleaning
85
-
Bank charges
120
-
Insurance
451
-
Telephone
401
-
Sundry expenses
123
-
Property repairs and
maintenance
6,427
-
Subscriptions
227
-
Computer running costs
184
-
Independent examination
costs
-
996
30,381
3,341		 2025
Support Governance
costs
costs
£
£
£
21,724
19,140
2,247
-
292
-
2,984
2,164
-
85
27
-
120
60
-
451
442
-
401
609
-
123
656
-
6,427
2,738
-
227
-
-
184
-
-
996
-
960
33,722
26,128
3,207		 2024
£
21,387
292
2,164
27
60
442
609
656
2,738
-
-
960
29,335

The charity initially identifies the costs of the support function. It then identifies which costs relate to the governance function. Having identified its governance costs, the remaining support costs, together with governance costs are apportioned between key charitable functions undertaken in the year.

The support and governance costs are apportioned on a direct basis.

SEAL DUNFERMLINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11 Retirement benefit schemes

Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes - 17

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

12 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Year Ended 31 March 2025

Year Ended 31 March 2025
Movement in funds
Balance at Incoming Resources Transfers Balance at
1 April 2024 resources expended 31 March 2025
£ £ £ £ £
Fife Council - Section 10 16,307 45,812 (15,450) - 46,669
Persimmon Homes 276 - - - 276
Co-op 471 - - - 471
Tesco 24 - - - 24
Lottery Fund - 16,741 (30,447) 13,706 -
Sports Relief 53 - - - 53
Tesco 2 350 - - - 350
Amazon Wishlist 125 - - - 125
Summer of Play 1,334 - - - 1,334
Adult MH&WB 12,126 8,000 (6,199) - 13,927
Barbara Just Giving 509 - - - 509
31,575 70,553 (52,096) 13,706 63,738

SEAL DUNFERMLINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12 Restricted funds

(Continued)

Year Ended 31 March 2024
Movement in funds
Balance at Incoming Resources Transfers Balance at
1 April 2023 resources expended 31 March 2024
£ £ £ £ £
Fife Council - Section 10 - 34,109 (17,802) - 16,307
Persimmon Homes 276 - - - 276
Co-op 471 - - - 471
Youthlink Art Project Grant 16 - (41) 25 -
Tesco 24 - - - 24
Lottery Fund 983 14,609 (30,031) 14,439 -
Sports Relief 53 - - - 53
Tesco 2 350 - - - 350
Amazon Wishlist 125 - - - 125
Summer of Play 1,334 - - - 1,334
Adult MH&WB 7,004 9,907 (4,785) - 12,126
Barbara Just Giving 964 - (455) - 509
11,601 58,625 (53,114) 14,464 31,575

Art Project : This fund is to provide for art mural creation and renovation of outside area.

Sports Relief: This provides for the replacement of carpets.

Persimmon Homes : This fund is to assist with the purchasing of karate uniforms.

Co-op : This fund is to assist with karate lessons.

Tesco :This fund is to assist with the comic project.

Lottery Fund : This fund is to assist with the cost of direct salaries.

Amazon Wishlist : This fund is to be used for purchasing items from Amazon wishlist that the groups prepared.

Tesco 2: This provides for mindfulness sessions.

Adult MH&WB: This fund is to assist with the charity's Step Forward Group, a separate project for old members from 17 to 21 years old.

Barbara Just Giving: This funding is to assist with the purchasing of music equipment and arts & craft.

Fife Council: This funding is to assist with the provision of services

Summer of Play : This funding was to provide summer activities.

SEAL DUNFERMLINE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

13 Unrestricted funds -

These are unrestricted funds which are material to the association's activities.

Movement in funds Movement in funds
Balance at Incoming Resources Transfers Balance at
1 April 2024 resources expended 31 March 2025
£ £ £ £ £
General Fund 28,935 30,080 (8,268) (13,706)
37,041
Movement in funds
Balance at Incoming Resources Transfers Balance at
1 April 2023 resources expended 31 March 2024
£ £ £ £ £
General Fund 34,342 10,515 (1,458) (14,464)
28,935

14 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).