Company re9iStration number SC105923 (Scotlandl Charity rtgistration number SC01 S215 (Scotlandl STREETS AHEAD (BORDERS) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 www.thonisoiicoopcT.coni
STREETS AHEAD (BORDERS) CONTENTS Tnjsteed repyt IndgFendent aE¥Jitorfs reF*Nt 10 Balance sheet 11 12 Notos to th& t7narKAI slat8ffl8nts 13-23 Thomson Cooper
STREETS AHEAD (BORDERS) TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Tha trustees present their annL1 report and financlal ststements for the year ended 30 September 2025. The flnandal statements have beerh preparèd Trn accordance with the accountiru policaS sat out In Th)te 1 to the financial statements and comply with the charity's govaming document. the Companies Act 2LKJ6 the CharttSes and Tftee Investrnent Iseouandl Act 2005, the Chartttes Accounts {ScotL8ndl RegUlaonS 2006, FRS 102 Flnancial Reporting Stand*d applicabl& in the UK and Republic ol Ireland" and thè charit SORP Accounting Reptsrtlng by ChariEtes'. Statement of Recornrnended Pra¢tke appllcable to charitie5 preparing their atJx)unts in
Cr(lanCa wth Ihe Financkal R8POrtlng Standard aplble in the UK and Republlc of Ifeland IFRS 1021".
Objectives and a¢tivltie8 The Company prtiMdès SUF4)0rt and eare to adults across the S¢>)ttk8h BLYderyJ. Wsl of the people it supports hav learning disabilknes., some h8V8 méntal héath Lssues and others have multiple lrfe thall$nge$. Servlces offered IrKlude cBr8 al hom8. hOuSg support and Other communityaSed and outreach support" All servi¢&s are almed at suwting po&tNe outcomes for people, pr£tIng indèpèndènee. active Czship and healthy community nnecttons. The Companys on%thng alms are to provide speckalisl, bul practical persQtK8ntred suppt)rt to people wlth a range of needs in the Scott55h Borders. The f8 over tha yoar has l)een:_ al To ensure the $8fety and wèll Ing of dlerrts aThJ staff. bl To review and strengthen the man8gemenl struclyrg fr410%rI Ihe appolntm8nl during the year of new Finr£ and Rèsoureè Manager o) To embed th& 'Charter ts Involvemenf within the of ts Potlcy & Quafjty Group which is driven by 1hè peo• we support. dl To Invest in the workplace promolinglgaming. profassional devetopment and inrb)vatiGffi, ensuring thal Str88ts Ah88d Is a place where peOe wth Ihe right values can Teach Ihelr potenti818nd be part of the ong0g developmant of lh8 company. el To be very a¢tive in reixuiting 8ull8ble Carfng staff In the very competitive emOyMent m8rket whlch asts in the knttish Bordets. f) To ¢h#mplon and embed 11exSble worklng to SUPFNi the work4ife balan¢X of st8ff. gl To prograss ayainst ihe outgoing Business Plan and 8tart work on th& fulur¢ stra of the corrpany. h) To implement comprehensive training progr8mmés and support mechanisms for staff to ensure the company has staff who are trained to fijlty meet the rBeds of Stwts Ah88d18ordersl dlents aTrJ which were difficJJlt to ImpMent duiing the pandemio 11 To pde assJstanc8 to the people wo support vAth learnlr¥J and physical dlsablllty to Improve thelr qllIty dlrfg thrgh shopping, 1gisur•. ccthmunity aclivities and employThent OPForlunrfiès. 11 To complete the rolkout of srnart plw)nes for 011 eMpb9$ as thg first major step towards dijital caro annlno. k) fo gn8uro ¥ robust $ystem of Intsmal contrd to protect dients finance8 and those of tha (x)mpany. 11 To promots the communlty fnlegration of pwpia vAth leaming (CultIeS the work of Strgets Ahead through nferences, meetings and speciaj wents.. Publlc benefit The trustees ha pald due regard to guidonce knued by the Charity Ccthmlssh)n kn d8cidlng what adivities th0 tharity shoukl uryJgrtak&. Thomson Cooper
STREETS AHEAD (BORDERS) TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEAIBER 2025 Volunta•ts Because ofthe nare oflh& se(¢$ prnded. tr Comp8rry have a Ivnibj use of vc4unts8rs on day to day work. howevw. as noled on pag8 3. the Non.EXebVe Board rnbs are fvndanwtalty volunteers who ha speclIst skilL% wlith are vant to Ihe C¢mpany. The Cornpany does however also aim to work ck)sely vitth loe81 voluntewirwJ oryary8atiiTh to wff¥rk wilh a very smaif number the Fwde StrogtsAhe•J supFx)rt. AGhlevements and perfomwK• Streets Ahead (Borders) i8 cc4nmitteA to imFYo¥iro Fknmancè 8cross tts services ry)nlinu8lly review5 its pgrf<mn¢e managerrent frd[ to enwJr8 It is robust and effectivdy rneasures Ils Fwress towards nKgetin9 its targets. An annual finaal Ldget Is set at thg begknning of eath finantial year and qUartY Comparisor wllh budgets are compiled and by the DirertNs al the next appropriate bo)8rd meetry. Further key perfcfftan ir¥licators, vAth &3reed largets, are sel to rneasure cthr signifKant and relevarrt sectNs of the operations of the bLLsiness and are rthewj at eath board meetiNJ. c4)vw. number of 5gry[ wntrdcts and houTr provKled, nwnber of staff remews cOndd atYI $18ff mèetings hdd, number of regubr repKffts compjeted in relaticffl to the peoe we supp(rt number al finance audits in resFd of ihe finance5 of P SUPFrt number of traSnlng cJrses urhlertaken by staff tn reJalKffl to health and safety. m8dulb)n. first aid. adum prottttW. ftyjl hygteno. infe¢bc control and fi safety. percentage of staff ckneSS 8bswts. lum0r and stsbilty of stsffing aciidert Iident and not8blè evénts whfith have (allred. SlreetsAhead (Borders) FKopose in the future to ltin to further devek)p Ihe sonfficant admlles vthld) ara not8d betow. Bget$ for the year lo September 2026. based on r#Jrrent COntrts held. have teen %thich forecast a deficit of £141.IJOO. This ind¢Jdes Substanti devdopment costs intend&l lo the buslness fcThard. Tho chartty h¢)wever looknng for other opwnities to fvrlher devekp its servi. Flnanclal r•vl The Board consder A to be approwiate io haNp on r8s8M in thelr umsIr fuTrJ an emrrt ewollng to approyimately fwr ftnths gross salartes and a conb"ngency fund of 50.OL) to CO lh# wténts.al losg of a maF)r contract or an unanned eVL Thk% wodd enable Ihe (knrity to er64we that shoubj fundiTrJ sources cease there i Stffrient in reserye to pemit attwnatNe aagernents lo te wt in 50 that dients dld not suffer tn any Based on 58lary costs for four rrK)nths to 30 September 2025 Ihe unrestrhJ reserves target W[d be £1,663,025 at 30 Septemter 2025. Tr ackn uwestrthd reserves at 30 September 2025 was £1.204.267 so Iher8fore the tharlty tell short of tts larget The Board wdl (tiThJe to re6W the adaGY of ils ItS of reserves to enatle it to cater for an Organat which by its very nabjre can b8 yjbject to vdalle flucluations. Th& company VAII hcA¥ever Trjt dl¥t¢ frtyn Ils aim of maintsining a high qualty safe SeThI ils dients coUF4 with the rth7th of a stable wtraIr Stsff an(1 it will ty operate In ar vknèrè 11 Is atKKrt 8frAe to a setrje and aFvopriate serv*x to its dients. During the year ts coxnpany had net exFendthre of £111.791 onPa to net eXWK[r8 of £58.825 in the 10 30 September 2024. Thomson Coopei
STREETS AHEAD (BORDERS) TRUSTEES. REPORT {INCLUDING DIRECTOR'S REPORn (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Structurn. governance and manag•mènt The charity i8 crjntrolled by Its goveming document, its Memr8n¢Jum and Artlcles, 8nd eonstitLrt8s a Ilmited Company. limiled by guarantee, as defined by the Companies Act 2006. R•ference and administratlvfr detalls Reglsterod Company Number SC105W23 ISc¥tland) Reglstered Charlty Numb•r SC015215 Reglstered offle• kademy House ShÈdd•n P8rk Road Kel Roxburghshirs TD5 7AL Trustees The tnjstees. are also the direciors for th• PLwpose of ojmpany law, and who seNed dumg the year ar*J up tr) the date of 3ign8ture of the flnanclol statements wEre: R M Johnson G H Yotmg Mrs PA Huntei Ms J C Kelleher D M Homigold Mrs E M Sneddon Mrs J C Brunton Mlss H A Broatch Chair (Resigned 5th F¥bnJary 20251 Chalr from 5th Febru 2025 Vice chatr from 5th Fébruary 2025 IR8slgned 26th November 20251 IApp)inl8d 4th Fetiuary 20261 Company Saer•tary G H Young BA CA Auditors Thomson Cooper 3 Casue Covrt Camegie Campus Dunfamillne KY118PB R•¢ruilmont and appolntmont oltrustse6 The structure of the Board ol Dlrectors 8t 30th S&pt¢mber 2025 conslsted of a nOreXeCUtiVe Chair wh) Is assisted by In-eXeCUtive Directors th a wide variety of expÈiiene8 in the main fields of operation of thè Company. New TTUStees are thosèn bécause tw have knoYAedge of so partlcular &8pects of Streeis Ahead IBordersl through their respective opera¢M)ns 8nd on 8ppc4ntment are brlefed about the working of th& OFeratkJn and develcpment S8sslons are teing held. Ther0 w¢re no changes In the membership of the board during the year howevèr eompany C1)ntUe to end88vour to jECrU new members with relevant experfer and Ilfe skill& Thomson Cooper
STREETS AHEAD (BORDERS) TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORn (CONTINUED) FOR THE YEAR ENDED 30 SEPTEAIBER 2025 Oryanisallonal struciur• Man¥ment r8SF1b[ty ofthe (xxmpany Is delthjated to the chfEK&te orrKer. Two MaS and Ihe FIrr R•strett reFQrt dwecty to the CEO. A heallh aThJ safety sth CMmitt88 maet C418 wular t)asis. During Ihe year the company h8s aL80 emoyed specialist consultsnts to at in training, staff oJunsdfirwJ. qualty asSae. rtsk M8nwJel arKJ hurnan iesouTC85. The Finance Commitiee oThsbThJ of lYJ Dtreclcs. the CEO and the Finance and Reg)U Manager rneet on a regular basis. Rk management put ace to prowde reaSOnae a&%urarKe agalnst fraud and eTh. The Risk Register is reviewgj ithre every Board IAeeting and presented to tho B03Fd fry tnforTrwtion ar¥J disc¥&sm. Thg PSealih Safety committ use thè of ¢ndÈpÈndent He4th and Safety Consultants wtx) are contrtsd to Company alx) uses the serv7ces of an HR Seivice io assist with slaffir¥J issues. Tr Cwip8ny $0 operate5 fvlty the regulaw serVeS of the Care InsFdcrfate SlSh Borders Councfi who The Company Lxjrrenty p¥JeS the frthLv4ing 62 staffiTrJ Leve aT8 as folhjws: Numb•r of Staff 2024 Full time Partti 74 93 Thomson Cooper
STREETS AHEAD (BORDERS) TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Statomont of Tntsts•s' r•spIsIbilieS The trustees. who are also the directr$ of Streèts AheBd (Borders) for the wrpose of MpanY law. are respwsfftjle for PTep8ring th& Trustee$, Report and the financial st8tèrn&nis In accordance applicablè law and United lQngdom Acrnunlino Stsndards Iunited Kingdom Gener8llyA¢cptsd Acewnting Practice}. Company18w requlres the trustses lo wepar¥ finan¢ial $tatsmants for each finanaal year whlth a true and fair v(ew of the 5tste of affairs of the charity and of the irmming rasourees and aPIcation of resources. includlng the income and expendilure, of the charitablè conwny for that year. In pfyparfng these financial statements. thè trustees are required to: - select suitsble 8rt(KJnting polldes and then appty them tt)n$islw)Jy. - cbserve the methods and PrinpS In lh8 Charities SORP; - make judgements and estimates that are as{able and pruder, and - prepare the finandal slateThnts on the going concem basks unless It Is Inapproprial? to prgsuma that the tharity will continue in operalion. The twustets are respOTlbIe for keeping adequats sOUb[j records that disclose wth Teasonabt8 accJJracy al any lime the financial position of the charity and enable them to ènsura Ihat the finarrial ststemenls cM)ply wllh the Companies Act 2006, thtr Ch8rftles ènd Trustee Inveslment (Scotlandl Act 2005 and Charittes Ac¢ounts IScoUaTrdl Regulauons 2006. They are s0 rospcffisible for safeguarding ihe a58ets of thè charity and hence for tsking r8asonabl6 steps for the preventian ar d•tacUon of fraud and other irregularthes. In so far as the Irusiee5 are aware: - tharè Is no relevant audit infomatTon ofvjhith the chartBble companys auditors are unaware.. and - the IFUStees have taken all sleps that ihey t)ught to hava takan to make themselves aware of any retgvant audit Snformation and to $stsblish thal th8 auditors we aware of that infcwmaticl). Audltor JRW Hogg & Thorbum resigne¢S as Au¢Jitor8 on 31st October 2025. T$M$On Coow were apF(Jinted as Auditors on 5lh November 2025. In accordance wilh the ¢ompanVs articles. a resoluts'on proposing th8t Thomson Cooper be apw1td and reappjinted as auditor of the tt)mpany wlll be put at a General Meeting. Dl8clo8urn of InforniaOn to audttor Each of the Injslees has confirmed that there 1$ no infomatkjn of vthlch they are aware wlich is reltsv8nt to the audit. trJl of which the auditor ts unaware. Th&y have further confirmed th81 thèy have taken appropriate steps to id&ntify such relevant information and to ést8blL%h that the auditor i8 aware of such Infcfmalion. The Trtiees' r8PCrt vras approved by the B08rd ofTrusts8s. Mr G Young 1 [1 2026 Thom50n Cooper
STREETS AHEAD (BORDERS) INDEPENDENT AUDOR.8 REPORT TO THE TRUSTEES OF STREEtS AHEAD (BORDERS) Opinion We have aLKfjted the ffnanixa statements d Streets Ahead {BderS) (tho '¢haEity'I tr the ye3r ended 30 Septembw 2025 which comprwe slaEement offinandal acbvtuès. thè balance sheeL ts ststement of cash flows and noles lo Ihe financial Statents. indudTr)9 &9nffint acInting kispies. The fironcaal reporhThJ framewo that has been ap in is appk¢abl? law and Uniled lfjwth)m ACCtirj Standards. indudlng Finandal Reporlry Slandard 102 7he Fin8nci81 ReportiThJ Standard aKplic8ble in U>è UK and R8publK of Ireland (United IOrn GeneratyAccW )))UrJ Pradtgl. In r onl. the fffjan¢ial statw)•ts: gwe a Inje and fair V[ of the state of th8 charilabje affaws as at 30 September 25 and of tis incomlng r&sourees 8nd 8w)li¢xtttM of re8J. for ihe year ihen eThYed: and Truste8 Investrn¢rrt Iso)IlandJ A£t 2005 wulalKW] 8 of the charIti {ScoUandl RoJU.9ns Basis for oplnlon We ¢(%UCte¢j our audit 8ttx)rdm wtth International Stand¥ts cffl AJJfrtir4J (UK) IISAS {UK)l and 8ppltr3b law. Our responsilitieS und8r thosè startda are furllw dewl)ed in Ihe AS ren.litteS for the atsdit of th& finanu'al $tstènnIs seclion of our report. We are indew)dent c( the charity in accordan with ihe ethical requirements that are relevant lo audit of the ffinancial slaiements h thè UK. induding the FRC'S Ethi1 standard. and we have fijlled our othef elhI Sj1rtléS in *(xxdar wilh these requirements. We believe that the audit dce we have obtsird ts sufvient apwwiate to WDv4Ye a basis for our ¢)pinion. ConcluslonJ rèlating to gorry concern In auditiThJ the financial statnts. wa o)rKjLm Ih¥l Trustee use of the cwKem basls of accounJng in the ofthe fin8nd•l statorYAnts apprrwats. Based on the work we have perfofft. wè ha not bJèntifia(l ary mthl uncertainties rdating lo events or ndlthm th3L indNjuty Conecbvety, may cast s•JnTfwt cn the charitys abnty to continue as a golThJ 0)rM ky a 0d of at ast twetve from ¥then th8 fmanc1 stAtements are authrybed for Our responsibAÉbes and the respcrfwbdbttes of the bitste8s vAlh res to gc4rpJ ¢oncm are described in the rdevant sect$ of this reporL Other Infornmtlon The other Information ¢mprtses Ihe 1nfcffm8lic Induded in the annual rerxt other Ihan the fm8nrAal statemer and our auditorfs ther. The tnjslees ¥e reS$ble for the olher KMaI)n ¢taInl within the annual repjrt. Our wnion on the financL41 statemènts doès ]M)t thier the olher infixm8tbJJ and we do not express any fo of assurance condu4on Ireon. ()Jr res[K)i11ty Is to read the olher Informa and, in doing so. consider whath8r the other InfCfflHti( is terity (y)rt with Ihe finan¢ial statements or tyjr kTredge obtained in the ccojrse of the audtL or Othe apts to be mthalty rrw55taknY. If we Jentify such material inconsistencles or apparent material misststements. we are requi to determine vthetrer Ims 9S rtse tts a mat8ri81 misstatement in the financtal statements thems. If. based on th• wè havt wfonned. c¢nthde that there is a malerfal misslatement of Ihis thr informatk)n. we are rèwi to re ttwt l We have TrJthing to rem in this regard. Thomson Cooper
STREETS AHEAD (BORDERS) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF STREEfs AHEAD (BORDERS) Matters on whlch we are requlred to report by •xcePan We have nothing to wort In T•Set of the foltthwng matters In reLqtion to which the Charittés Accx)unts Iscottandl Regulath?ns 2006 requlres us lo r8POrt lo you Ir, In our oplnion.. the information glven n Ihe finAnctBI statements is inccfflsistent In any material 9p9cl wrth fv Trustees, repor( or proper 8ccountirYJ I9rIS havg nol been kepL or the finandal stalemerrts are not in agreement th the 3¢unting r8cords.' or we have not recewed all the inforrnauon and explanaons we require fot our audit Responsibilities of Irusts•s As &xplained more fully In the statement of Trustees. responsitiltlie5, th8 Irusteas. who are aL80 the directors of thè charity for the purposè of company law, are resp)nsible for the preparation of the finandal statements and for being Satisfi that they glve a true and fair view, arKI for su¢h intema] control as th¢ truste6s detwrnine nKes58ry to enable the preporatK)n of financial statements that are free from material misstatemenL whether due to fraud or eFror. In preparing the fin8ndal statements. the trustees are responsIe for 8$sIng the charity's abirty to continue as a golng conlxm, disd¢)stng. a$ applicable. matters rdated to going concern BfKI using the golng concem basis of accounting unless the trustéés either Intend to liquidate the charitable company or to wse oper8tion$. or have rw) realistic altemative but to do 80. Audltorfs responsibilitie5 forthe audit of th• flnanclal statements We have been appointed as aurfitor under section 4411Xcl Df the CharitEs and Tru88 Invaslmenl IScotL9ThJI Act 21MJ5 and rerDrt in accordance with the Act and retevant regu181ions made h3ng effect thereunder. Our objectives are to obtain reasonable assurance about whether the financlal statements as a Who are free from matertal misslatemenl, whether due to fraud or error. to issue an atwJStorfs report that include5 our opuilon. Reastsnable assurance is a high level of assurancè but Is not a gLJarantee that an audit conducted in accord3n¢e with ISAS IUKI vjtll always detect a rnaterHI misstaternenl wlton ti èxlsts. ML%statemenis can arfse from fraud or error and are (x)nsidere(I tllaterigl if, Individual or in the aggregate, they could Teason8bty b• &xp8Cted to influence Ihe ecanomic decisions of users taken on the 153315 of these finarKMal statements. The extent to whith our prDL*duras are capable ofdetecting irregularities, indudng fraud. Is detali ed below. Thomson Cooper
STREETS AHEAD (BORDERS)
INDEPENDENT AUDrroR'S REPORT (CONTINUED)
TO THE TRUSTEES OF STREETS AHEAD (BORDERS)
lThegulari15&s. indudng fra. aro 12nceS of wlth laws aThJ wulatiorng. W8 d8&gn prcLedures
Iln• wlth our rèspon%bntbès. (Mned althe. to detert rn8terial mt5ststements in respeca of wregubrities, induding
fraud. The extent to whith ow ar? capatle of ¢kning regularitIeS, Iluthng fra, is detaled below.
We obtained an urKlerstandiThJ of t6gal and règulaty frame within which the c£rfnpany operates. fc¢usirvJ
on laws and rwjations that hav? a dwect effert the delemiwuon of matertal a)Urts and di8dosures in
the finara Statemts. The laws and reguLat•Jns we ccffls4red in this text W8r8 the Charllt&s Trustae$
Inveslment Iscouandl 2(. chIlleS IScc4landl RegLIk)S las amwKl$d}, Ctynpanbs A¢
2. Enwoyment Law. Data ProtthArt an¢J L8uThJ8ritw Re9uI8tNx6.
Wo assessèd the extent rf 0)mpfre c Lqw3 wutalb)ns kIentifd above by inspectiry any legal
cLJrr8sFoJndance and maklng enqui$ 0fman4l
W8 reviewe(l the laws aThJ a1knS In ar that directty affect the financial atements includiThJ finanda( and
laxation [egIatiOn and corldered the extent of comF4karTh wtth Ihose Jaws and regut8tiorts as part of our
With the exceptlon of any kno•m or possi8 r#)n-cOtYtanCa 7Mlh rothnt arKI sNJrlltsnt kn arvj ryL4tions. aT
as required by the adry slamlords. our in r¢spl of Ih8S0 Was fjrrute¢J to enqtiry of the offKers and
managemfynt of the company.
We Klentffied the greatest ri8k of materral inpact C the fin8ncd statements from wreguL4ritte& hdudlrfj fraud. to
be Ihe ovarride of contrcls by Managem1. ¢xlstW and tknlTrJ of rwnl&)n of InLx¥ne and posliw of unusu81
ioumals.
We communlcated identffjed laws and regUwiS IJrI6aM aThJ remaned 8lat to ony n)dralw$ ofnu
com13nee throughout the Bud (r audit ploc£(luS to restM)nd to Ihesè rlsk% indudèd:
* SamWe testTng on the p05ting of Trjumals.
. Rwewng rTteeting minutes.
• DetsÈled substantive testsTrJ on Ihe wmteness of inccrfne.
1)4Ang to the Inherent limllations of an audlL th¢ro is una¥vwJat4e rth that we Y not have d&tg¢twJ som8
material mlsstatements in the finandal statèmè. •¥ th0h we kAvè Kxopèrty pknftad arxl performed our audit
in 3ttordan(8 audtti¥vJ standards. We are respM)n56) for preventirvJ rThi-compliance and cznnot be
exp¥(ed to detect rKJTrCcThWrJn with all law3 arwj wulalp)n&
These Inh¢rent 1[r(dtans are parti¢aty sKJnifi¢8nt in Case of fflisstatement resuttlj from fraud a5 this may
inv<Ave so&th1stited sthemes dwned to avoid detth. iThJudiTrJ ddiberate kilure to record transacons.
cdlusion orthe p¥ovision of intentional rn15rewese.
A further (tsscrw of r rnSF¥Msl1s&s is avalaL4e Jn thè Finwial RepNkng cj31,¥ Trte aL" hitpsjl
www.frc.org.ukJauditorsrnsF
STREETS AHEAD (BORDERS) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF STREEfs AHEAD (BORDERS) Alan Mltshell Isenlor Statutory Audltor) For and on bèhalf of. St8tutoryAuditor Chartered Accountants Date:..11 ..APR..IL.20110 Th0rn50n Coopgr is eligible for appoinlrnent as auditor ol the charity by v7rtue of 115 eligibiltty for appoinlmenl 8S 8uditor of a company under section 1212 of the Cornpanies Act 2006. Thornson Cooper
STREETS AHEAD (BORDERS) STATEMENT OF FINANCIALACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025 Tot41 funds funds funds 2024 funds 2024 2025 2024 Income and end0vrnts tr(Kn: DrMalK)n8 atKI legths Charitabla acfv Investments Other incorr 5.250 4222.608 13.212 105 18,905 18,905 4.156 3.878,223 31.736 69 3.913 4226.521 13212 105 3,874.067 31.736 Total Ineom• 4241,175 1913 4245.0&8 3.905.872 23.1K1 3.928.933 Expenditure on: Charilable aCtiVe$ 4.337203 19.676 4.356.879 3.956224 31.534 3,987.758 Total expenditure 4.337.203 19.676 4.356.879 3.956224 31.534 3.987.758 Net •xponditur• and movement in funds (96,0281 {15.7631 (111.7911 150.352) 18.4731 158.825) Reconciliation of funds: Fund balancas at 1 Octr 2024 1,300.295 266.177 1.566.472 1,39J,647 274.650 1.625297 Fund balan¢e5 #t 30 September 2025 1204.267 2.414 1.454.681 1.300.295 266.177 1.566.472 The ststemenl of fmancaal ac11)eS l*JdeS all gaTh and k5?5 rpg>3riwl in the year. Al irwm¢ ar#Y oxpanditurè derive from eontmuirrfJ athmties. 10- Thomson Cooper
STREETS AHEAD (BORDERS) BALANCE SHEET AS A T 30 SEPTEMBER 2025 2025 Tanglble assets 11 285,638 267258 Curr&nt assets Debtors Cash at bank and in hand 12 499.013 1.173.756 625,673 1.088,474 1,672,769 1.714.147 Cr•dtiors: amouftts falllng due wlthln one ye4r 13 1503.7261 1414.933) Nèt current assots 1.169,043 1.299214 Total assets ¢urrent Ilabllttl 1,454,881 1,566.472 The lunds of the chaTIty Restrlcted income furKIs Unrestricted funds 14 15 250.414 1.204267 266.177 1,300,295 1,454,681 1.566.472 The company ts entitled to th8 exemption from Iho ¥udlt requlrement contained in $tion 477 of the C(xnpanl6s Act 2(K)6, for tha 8nd8d 30 September 2025, although an #udit hès been carri&J out under sedion 144 of the Chartties Act 2011. The diredorg acknowledge their resFM)nsibilits for complyfng with the requlrements of the Companth Art 2006 with resp8cI to accounting rau)rds 8nd Ihe preparatlon of financlal statemgnls. Tha members have not required the company to obtaln 8n audft of Its financid statsmftts uTrJer the wulmm8nts of the CryDp8nies Act 2006, for the year in questlon in accordancè vrith sectlon 478. These financial ststements have t*en prepared In 8cCOrdan the provish)ns applble lo c£Jmpanles subjeGt to thè sm811 companles regime. The finandal statemerts were approved by thè trustees on 1 April 2026 Mrs P Hunter Thomson Cooper
STREETS AHEAD (BORDERS) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Cash generated frornIlabscrfb by) OFeratKJr 19 1c).643 1181.2611 Investing activities Purchaqa of langibla a&sels InveStt Income reLdved (28.573) 13212 12,942) 31,736 Net cash (used invgenerated froffl investing actlvllles (15.3611 28,794 Net ¢a8h generated from financing activi Het Incr{d*¢aS0l in cash and ca ¢qulvalénts 85282 1152.467} Cash aTrJ cash quivalents at bwmlng ofy•ar 1.088.474 1240,941 Cash #nd cash owlv•lents at eml of year 1.173,756 1,088.474 12. Th0non Cooper
STREETS AHEAD (BORDERS) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accounting policie5 Charity inforination Streets Ahead (Borders) 15 a private cornpany limited by guarantee inoJrporat8d in Scotland. The rggistsfed offic& Is Academy House, Shedden Park Road. Ke150, Roxburghshire, TD5 TAL. 1.1 Basls of preparatlon The finan¢r81 slalements havè béén prèp8rad Sn 8ccordane8 wlth thè tharfvs governlng docurnenL Ihe Companies Act 2006 the Charities and Trustee Investment (Scouandl Act 2005, the charits Aecounts Iscouandl Regulations 2006. FRS 102 'The Financial Reparting Standard applicable in the UK and Republ of Ireland" and the Charities SORP 'Acwunting and Reporting by Charitigs: strment of Rac(Mmmended Practice applicable lo charities prepallng their accounts in accordance with thè FinartLaal Raporllng Standard applicable in the UK and Republic of Ireland {FRS 102}" The charity is a Publlc Beneffil Enuty a5 dafined by FRS 102. The finandal staternents are prepared in sterfiThJ, which Is the funct1(1 currency of thè th8rty. Monetary amounts in these finandal stat8m8nts are rounded to the nearest £. 12 Going coneern At the b"The of approving tha financlal statsments, th& trustees hwe a reasonable expectation that the ¢harlty ha5 adequate resource8 to contlnue In operation81 eSten lor a perknd of 12 months from the date of approval ol the financial stslements. Thu8 thg Iru8tee8 wntinue to adopt th8 goSng concem basis of accounting In preparing the finanaal stalernents. 1.3 Charitable funds Unrnstrict8d fvnds a avallable for us8 at the dlscretton of the Iruslees in furtherance of th8lr Charlta objectives. Restricted funds are subject to SPgCtfi¢ u)n(fitions by donors or grantors as to how they may be used. Th& purposes and leS of the reslricted funds are set out in the notès to tha finandal stat8met)ts. IA Income Incomè is r8cognSs8d when the charity Is gallY entiued to il after 8ny p8rfgJrm8nce condllions have been me( the amounts CAn be measured reliably, it is probable that income will be recewed. Cash donations are recogni5gd on r8C8iPt. Othw donations are recogni8ed orKe the tharity has be¢n of the donation. unless perfomancè (*)nditions rèqulre deferral of Ihe amount. Incorne tsx recoverable In relatK)n to don8tion8 rg¢olv8d under GIftd or dgeds of coVern1 is recognised at the liffle af thg ¢Jon8tion. Legacies are recogni3ed on re¢èlpt <Y OthIse if the Charity has been notified of an irnpending dtslributim. th8 amount is kn¢)wn. and rwipt is èxpected. If the amount is not known. the legacy is treated as a nlingent ass8t. 13- Thom50n Coopcr
STREETS AHEAD (BORDERS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 AtIng policl•s Icontlnued) 1.5 Expenditure third party. it is probable that 8 transfer (rf ec( beneffts win be rryuired in setdww)C and the omount ot the oll1gatw Gan be m¢asur8d r8&abty. ExpeTrJSture 15 dassif1 by acbwty. The costs of each activty are m up of tha total of dlred o)sis and shared costs, induding SUPFKrt costs irM)fv8d in Un(1ertakn each acthvity. Dwect costs attritmjlable to 8 slngle actfvty are al(ated dire¢aty to that acbvrty. Shared eXS c£tribute lo rTh)re than one athity and Bupport (X vthlth are not aitribLrtable to a s1rvj acbwty are apPyb.1 Ltsbeen tlv)se actMti8s on a bS consistent wthh the use of rèsources. centr stsff costs are dbatell on thè basts of time spent. and depraon chaw are alkate•J on Ihe pothn of thè &rS use. ManagerrEnl ar admlnlstratton costs are the daity nillg e¥pens8s of the c8rlty vthlch are not directy relat&4 the tncomiro re5rNJrces. Thesè mL%t prtncapally of admni8trative wage5, managemgnl charges. 1.6 Tangible fixed assets TaThJIb fixed assets a Ina rneasJrJ at cost and gjbwutsntty ]Ywsural at cost vaknation. net of depre(i3tion and any Impalmt losses. Depr8taalTh is rer))gnlsed so as to lIe off the ojsl C vduat¥Jn of assets188s thelr rèslthal valu8s over the Ltsefijl fives on Ihe fouwng baw.. Frethd knd and buikjings ImproverrEnts to woFerty Fixturgs ofKI fitlir Motor vehtdes 6.67% Straigmji 20%- 33% StrawJhlliw 25% StrawJhtthe The gatn ty loss arising C the disFosal of an asset 15 determir as the dfv8n¢8 Lttv8en sale proce&ds and the carryiry V9 of thg asseL and is recogni8ed in the ststement of financ4al aCtslES. The prc¢ety d(mal&l has twi detfftiated on the grouThts trot li Is 0$hd by Ihe 808rd trj hava reta5ned tts value. Its Yu WUI be annualy. 1.7 Impalrmont offixed ass•ts At each reporbng end date. the ctsrity the ¢arryiro anbwnLs d ils tangible assets to deterllmne whether Ih8r& Is any Itwjution that th)se assels have suffered an impaimnt k6s. W any $Lth indication exksts, the r8covwable arnunt of the asset is 8Stintsd in order to detme the extent of the imp8irment ross Irf any). 1.8 Cash and cash •qulval•nts Cash and wuivaknts indude cash hand. deFJSits hdd at 1 wrth banks, other Bhort-term INiuid investments original maturilies three JrK)nths or kss. 8nd bank erdrafts. Bank overdrafts are sh within borrowings In uJrrent lablth& 14- Thomson Cooper
STREETS AHEAD (BORDERS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accounllng pollcles {Contlnuèd} 1.9 Flnanclal Instrurn•nls Th8 ¢h8rity has elerted to apply the provLstons of SKlon 11 'Bask Flnancfal Instruments, and sec 12 'other Finar1 Instruments13sue3' of FRS 102 to all of Its financkl inslruments. Finanu81 Irbstruments are reoJgnBed In the charfvs balance sheet when th8 charfty becomes party to the contraciuaj prowsions of the tnstrument. Flnan¢t¥l assets and liatyltbes aro offs8t, WI the nel amounts pro$8ntsd Tn the fin8n¢i81 stsleThnls. when there is a legally enfo$ble right to set off the reccbjnised amounts and there is an intention lo settle on 8 ngt basis orto realise the asset and settle the li8txlity &multaneouEIy. B8siG financial assets Basi¢ fin8ncwl 8$ststs, whrch in¢lude debtors and ¢8$h and bank balantss, 8re inits8lly measur8d at transaction price induding trarwction costs and are 5ubsequenUy caffled at amortised c05t usiTrJ the effectNe Interest method unless the arrangement Constt¢S a finandng transaction. where Ihe transaction 5s m&asur8d 8t tha prasèni valuè of tha futurè récèipts dUFtt8d at a m8rk8t rata of Intérest. Finandal 8ss6ts dasstfted as rthxlvable wthln one year are nol arrLOrtb3ed. Baslc financial Ilabllttles Basic financial liabilits. including creditors and bank loans are initsally recognised al transaction unlwJs the arrangernent constitutes a financir4J transactton, where the debt instwment is measured al the present value of the future payments discounle(l at a rnarket rate of inteL *an¢¥al liabilitres d&ssified as p8y8blg wilhin one year are nol amortis&l. Debt irnstruments ara sub$6qugntly carrl8d gt amortisad cost. using tha affectlve Inta(est rale m8thod. Trade credttor5 are obllgations to pay for goods or services that have been acquired In the ordinary ¢x>urse of operations from sUPtAigrs. Amounts pay8blg 8re (knsffièd as cJJrrènt liabllltlas if pawnont is due wlthSn one year or less. If not, they are presen1 as nowurrenl liaEXlie5. Trade credllors aTe recognis8d Inltlally at transactbn prke and subsequenuy rn&Ured at amortlsed cosl using the gffective interest method. D•r•eognftlon of flnanclal Ilats'lltles Financid liabilities are derecognised vthen the charivs contrathjal obligation8 expire or ar8 tylharged or cancelled. 1.10 Employee benefits The cost of arry unused holhd8y entiuernent i4 reLxyJnised in thb pèriod In which the amptoy••'s are received. remin81ion benefits gre r8engnisÈd Immadiatéty an èxpènsé when the d)arfty Is demonslrably commlited to tomilnale the employment of an empl¢yee or lo provide términation b8fftS. 1.11 Rètir•mènt bènèfits Payments to defined contribution retirement benefft sthemes are charged as #n eXr as thèyfall du¢. 15- Thom50n Cooper
STREETS AHEAD {BORDERS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Incom? from don•¢ions and léga¢lgs Total funds 2025 funds 21r24 fund5 2024 2025 2024 Donatkms and gits Grants 5.250 52XI 3.305 15.6 3.30S 15.600 5.2&1 18.905 18.905 Grants Voluntsry Sector Develop¥nent Fund 15.6C(I 15,6) 15.6C(J 1S.6 Total funds funds funds 2024 2Q24 2024 Income from provision of s•rvlc Supported ACC£tiOn SeNkes Charitat4e rental In 4209, 12,702 3.913 4213.819 12,702 3.864,414 4.156 3.868.570 9.853 4222.eA)8 3.913 4226.521 3.874.( 4.156 3.878223 Incom• from In$1M•ts VnTgstri*d Unrg5trithd funds funds 2025 2024 DwsttAttsJnt irterèst 13.212 31.738 16- Thomson Cooper
STREETS AHEAD (BORDERS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Expendlture on charltsble acdwtles 202S Dlr•ct costs staff costs Plousehold Costs Rentsl Eynses 3,87S.506 19.933 3.837 3,325.$37 19.734 4,548 3,699,276 3,349.819 Shar• of support and gov•rnanco costs Is88 nots 61 Support 622,922 34,681 604,474 33.465 4.356.879 3,987,758 Analysls by fund Unrestricted funds Restricted fus)ds 4.337,203 19,676 3.956,224 31,534 4,356,879 3.987.758 Support eosts allocated to actmtles 2025 2024 Staff CA)5ts DeFffeciatson Rent & R8t8S Heat & Light Postage, Stationery, Telephone and Sundries Repalrs & MaintenarKe S18ff Training Motor Vehi¢18 Costs Management & Regi8trath)n Fees Entertainment Insurance Bank Charges 383.755 10.193 19,695 7.536 39.945 34,544 42,175 24.519 17.152 3.827 39.386 195 34.681 374.638 11,355 22.452 38.879 23,582 42.544 31.889 17,774 3,677 36.377 369 33,465 657.803 637,939 17- Thomson Cooper
STREEfs AHEAD (BORDERS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEpfEMBER 2025 Support Costs allocated to activilies (Contlnu•dl 2025 2024 Audil fees Leg81 and FW(rf¢sgcffl 9,750 24,931 6,150 27.315 34.681 33,465 1 gjpport costs have teen alocated Th) a dYeL* b05iS. Ngt MOvlent (n funds 2025 2024 The net mOVet in funds is staled afterch8rg{ed1tIig). Fees payat4e fortre aj11 ofthe charivs ftnanLial slatemts Depreaation of 0%ed tangit4e fixed assets 9.750 10.193 6.150 11.354 There s%Ere tnjstees, exFwtses Fowj in Ihe 30 September 2025 of ritl12024. £1371. Employ¢ The average ffrfjnlhty number (rf emF4)yees duriTrJ the yearwds: 2024 Number Mumber FUN tiffle Part lfime 74 08 142 139 Employm•nt costs 2025 2024 Wagg5 (j satar Sock?1 seuJrity costs 3.522.974 373.750 162.537 3.274.721 275,878 149,774 4.059.261 3.700,173 18- ThonLson Coopcr
STREETS AHEAD (BORDERS) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Employe {Contlnu•dl Remuneration of key management pgrnonngl Thé rèmunèrathjn of key rnanagement personnel was as follows: 2025 Aggregate cornns8t10n 183,8SO 179,544 Key management Fer30nnel consist the Chief Exècutiva Officw. th9 Monager (Wesll. Ihe ServKe Managtrr {Centrall and the Fknance & Resource Manager. 10 TaxaOn Th6 charlty Is exempt from taxatbn on its actfvitles because all its income Is applled for charitsble wrpos. 11 Tanglbt• Ilxed assetg Froehold land Improvernonts Flxtur05 and and bulldlngs to pr¢p8rty IlttlnBs v•hJcles Cost At 1 October 2024 Addibons DFspOsS 730.000 S2.938 11.722 13.000 407.&5 28,573 [1.8911 16.851 {7,8911 At 30 SepEember 2025 230.C(M) 64.860 120.Y27 13,000 428.587 Depreciation and impairment At 1 Octr>ber 2024 DeprecLation charged In the year Imlnated In Tespecl of disposals 20,715 3,727 107.473 s.25 {7,8911 12,459 541 140.647 10,193 17,8911 AI 30 September 2025 24.442 10S.507 13.000 142,949 CaIng amount At 30 September 2025 230.0 40,218 15,420 285,638 AI 30 September 2024 230,000 32.223 4.494 541 267,258 12 Debto 2025 21)24 Amounts falling wlthln ong y•ar. Trade debtors Otherdebtors Prepayments and acctued income 444,036 25,058 29.919 563,196 29.451 33.028 499.013 625.673 19- Thomson Cooper
STREETS AHEAD {BORDERS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 13 Credltors: amounts fatllng dua wlthln on• y 2025 2024 84,329 10,174 9.632 94.488 288.801 16.302 Trade credItS Client aD)yJnE Otharttaditors 27,536 19,759 285.349 16.884 Other aJaIS 503.726 414,933 14 Restricted funds The restricted fulS of the charity ccrfnwse the urweThJed balancts of and grants held C trust subj8ci to Sp ¢41c$ by dorm as to h)w they may te used. At 1 October Incorning Rexourcets At30 2024 resourc8s onded Sept•mb•r 2025 Mount IfBwlStatton Drive Trart Femle8 Station Drive YPI Scouand PWS Duns Stsff Traintng 8.221 241.957 3.913 13.863) 14.920) 8271 237.037 740 2S4 11.4 740 254 55T {10.893) 266.1TT 3,913 {19.6761 250,414 Pr•vlous yw. resources expended s•ptsMr 2024 Jnt VI/StatiOn Drive Transprt Femtaa Station Orive YPI Scotla1 PWS Duns Stsff TrainirNJ Wellft8bJ 10.429 247.393 4.156 (6.3641 15.436) 8.221 241.957 3.555 740 254 11,450 3.000 12260) 13254 15, 117.404) 170) 274.650 23,IA1 131,534) 266,177 Thom50n Cooper
STREETS AHEAD (BORDERS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEAIBER 2025 14 Restrictod funds (Continuod) Mourt v1wlsLioft Drfv• Transport. A tequest receNed vthid) ts lo b• us•d for the provision of transp¢xt at Mount Viewlslxtion Diive. Duns. Fernlea - A dalk of proFerty is kn be us&Y ts a 3p8tsf¢ purpose pl$ donations receNed for th8 benefft of staff and resklents 81 Feffllea. Statlon Drlve. D(ati( r1ved frrtht b8n•fit cl r•sbJents at DrpR, thjns. Amaz¢n Smllo PWS. D£n$ r4•d for the terfrt the peopk we supptyt YPI S¢otland.A prtze thr¢ffjh Ptawic HbJh vA)KJ) is to spwit within the kcal Hawkk MmunIty. Staff Trnining. Agrant r8ceNed to fijnd Irainwb3 of aff. W•llWd. A donation for the tenefft of Ihe pe¢F4e we pprL 15 Unrostrlct•d fthK The unrestrided funds ofthe charity ccnK¥ise the Ullexpded balances of donattorts and grdnts whtch are not subl8d to specrfK conditlons by Ojnors and grant(¥s as to tlw rrw used. These indude desTgnated frJn(ts which hav• been set asmle ujt of Unrestric funts bythè trLAStaes for speufic purF4Jse& At 1 Octob•r Incoffllng Resource At30 •xpended September 2025 General funds 1.31J).295 4.241.175 14.337,2031 1.204287 Prevlous year. At 1 Octobw Incomlng R¢sour¢es At30 2024 Genero1 fuThJs 1.39J.847 3,9)5.872 13.956,224) 1.300295 Totsl funds 2025 tund8 2025 2025 AI JO September 2025: Tangiblo agsets Current assetsllliablliiie8) 55.638 1.148.629 230.000 20.414 285.638 1,169.043 1.2Cbl.267 250.414 1,454.681 21 Thomson Cooper
STREETS AHEAD (BORDERS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEAIBER 2025 16 Analysi of net assets between fund5 {Contlnu•d) unStr[Cted Restrleted funds funds 2024 2024 Totsl 2024 At 30 SopteMr2D24." Tangl0 assèts Current asseWUlabHlllesl 37258 1263.037 230.000 36,177 267,258 1,299.214 1,300295 266.177 1.,472 17 Operalng ase commllrnents Lessee At the repcwtiThJ end date the chlty had cyjtstanding commitmenis ts fijture mlnlmum Faynwnts uThJ8r nonllcanceliable qJeraliThJ leases. whhth fall due as follows: 2025 2024 Wthin ¢Me year Betw tsyo and fNe years 14,589 33.232 15.511 24,814 47.821 18 Related pwty transactions Transactlons wth rèlatéd paths Duriro the year under CoderatiOn the trustee. G H Yr*Jng. was omph)y8d as a ¢>Jnwltant by Rennig Welth LLP, whlch provided some ac(xxJnting seThKZS to thg iknrilabk cornpany lojethervth certsln secretarial and administrative functions. Rennie Weth LLP vrds in rec8iPt off88s of £11.48012024- £12.120). Durtng the year the drIty Ined cosls of nl12024- £11.844) frum Fernb8nk c1r of whlth Mr8 PA Hunter Ls a CLSUM3l Section 24 ofthe CCInnSl1kS ofAsxthtbn ghe5 athrty for such payTrwts. Thomson Cooper
STREETS AHEAD (BORDERS) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 19 Cash g•n•rated frorfabsorbed by) operations 2025 2024 Defiat for the year 1111,791) 158.8251 Adjustments for: Investment Irne re¢cgnls8d In statement of finandal aCtfves DeprerA8tion and impalm11 of tangUe ffxed assets 113.212) 10.193 131.7361 11.355 m0Ments Sn worktng capltal: DeueaselOncr8asel In debto Inc¥ease in credltor8 126,660 88,793 1135,4401 33.385 Cash nerated fromllabsorbed by) oper*ti¢ns 100,643 1181.2611 -23- Thomson Cooper