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 annL￿1 report and financlal ststements for the year ended 30 September 2025.
The flnandal statements have beerh preparèd Trn accordance with the accountiru polic￿aS 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
Tft￿ee Investrnent Iseouandl Act 2005, the Chartttes Accounts {ScotL8ndl RegUla￿onS 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
#C￿r(lanCa wth Ihe Financkal R8POrtlng Standard ap￿l￿ble 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. hOuS￿g support and Other community￿aSed and outreach support" All servi¢&s are almed at
suwting po&tNe outcomes for people, pr£￿tIng indèpèndènee. active C￿z￿ship 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 f￿8 over tha yoar has l)een:_
al To ensure the $8fety and wèll ￿Ing of dlerrts aThJ staff.
bl To review and strengthen the man8gemenl struclyrg fr410%￿rI￿ Ihe appolntm8nl during the year of
new Fin￿r£ and Rèsoureè Manager
o) To embed th& 'Charter ts Involvemenf within the of ts Potlcy & Quafjty Group which is driven
by 1hè peo￿• we support.
dl To Invest in the workplace promolinglgaming. profassional devetopment and inrb)vatiGffi, ensuring thal
Str88ts Ah88d Is a place where peO￿e wth Ihe right values can Teach Ihelr potenti818nd be part of the
ong0￿g developmant of lh8 company.
el To be very a¢tive in reixuiting 8ull8ble Carfng staff In the very competitive em￿OyMent m8rket whlch
a￿sts in the knttish Bordets.
f) To ¢h#mplon and embed 11exSble worklng to SUPF*Ni the work4ife balan¢X of st8ff.
gl To prograss ayainst ihe outgoing Business Plan and 8tart work on th& fulur¢ stra* of the
corrpany.
h) To implement comprehensive training progr8mmés and support mechanisms for staff to ensure the
company has staff who are trained to fijlty meet the rBeds of Stwts Ah88d18ordersl dlents aTrJ which
were difficJJlt to Imp￿Ment duiing the pandemio
11 To p￿￿de assJstanc8 to the people wo support vAth learnlr¥J and physical dlsablllty to Improve thelr
ql￿lIty dlrfg thr￿gh shopping, 1gisur•. ccthmunity aclivities and employThent OPForlunrfiès.
11 To complete the rolkout of srnart plw)nes for 011 eMpb￿9$ 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 na￿re oflh& se￿(¢$ prn￿ded. tr* Comp8rry have a Ivnibj use of vc4unts8rs on day to
day work. howevw. as noled on pag8 3. the Non.EXe￿bVe Board ￿rnb￿s are fvndanwtalty volunteers who ha
spec￿lIst 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 fina￿al L￿dget Is set at thg begknning of eath finantial year and qUart￿Y 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 cOnd￿d atYI $18ff mèetings hdd, number of regubr repKffts compjeted in relaticffl to the peoe we
supp(rt number al finance audits in resF*d of ihe finance5 of P￿ ￿ SUPFrt number of traSnlng c￿Jrses
urhlertaken by staff tn reJalKffl to health and safety. m8dulb)n. first aid. adum prottttW￿. ftyjl hygteno. infe¢bc
control and fi￿ safety. percentage of staff ￿ckneSS 8bswts. lum0￿r and stsbilty of stsffing aciidert
I￿ident and not8blè evénts whfith have (*allred.
SlreetsAhead (Borders) FKopose in the future to ￿ltin￿ to further devek)p Ihe sonfficant admlles vthld) ara not8d
betow. B￿get$ for the year lo September 2026. based on r#Jrrent COntr￿ts 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 em￿rrt ewollng to
approyimately fwr ft￿nths gross salartes and a conb"ngency fund of ￿50.OL￿) to CO￿ lh# wténts.al losg of a maF)r
contract or an un￿anned eV￿L Thk% wodd enable Ihe (knrity to er64we that shoubj fundiTrJ sources cease there i
Stffrient in reserye to pemit attwnatNe a￿a￿gernents 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 unrestrh*J 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 re￿6W the ad￿￿aGY of ils It￿S of reserves to enatle it to cater for an Organ￿at
which by its very nabjre can b8 yjbject to vdalle flucluations. Th& company VAII hcA¥ever Trjt d￿l¥t¢ frtyn Ils aim of
maintsining a high qualty safe SeThI￿ ils dients coUF4￿ with the rth7th￿ of a stable w￿￿traIr￿ 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 o￿nPa￿ 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 nOr￿eXeCUtiVe Chair wh) Is assisted
by I￿n-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)nt￿Ue 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 r8SF￿￿1b￿[ty ofthe (xxmpany Is delthjated to the ch￿fEK&￿t￿e orrKer.
Two M￿a￿S and Ihe FIr￿r￿ R•st￿rett reFQrt dwecty to the CEO. A heallh aThJ
safety sth C￿Mmitt88 maet C418 wular t)asis. During Ihe year the company h8s aL80 em￿oyed specialist
consultsnts to a￿t in training, staff oJunsdfirwJ. qualty asS￿a￿e. rtsk M8nwJe￿l arKJ hurnan
iesouTC85. The Finance Commitiee oThsbThJ of l*YJ Dtreclc*s. the CEO and the Finance and Reg)U
Manager rneet on a regular basis.
R￿k management
put ￿ ￿ace to prowde reaSOna￿e 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 contr￿tsd to
Company alx) uses the serv7ces of an HR Seivice io assist with slaffir¥J issues. Tr* Cwip8ny ￿$0
operate5 fvlty the regulaw serV￿eS of the Care InsF*dcrfate S￿￿lSh 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•spI￿sIbili￿eS
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¢c*ptsd Acewnting Practice}.
Company18w requlres the trustses lo wepar¥ finan¢ial $tatsmants for each finanaal year whlth a true and fair
v(ew of the 5tste of affairs of the charity and of the irmming rasourees and aP￿Ication of resources. includlng the
income and expendilure, of the charitablè conwny for that year.
In pfyparfng these financial statements. thè trustees are required to:
- select suitsble 8rt(KJnting polldes and then appty them tt)n$islw)Jy.
- cbserve the methods and Prin￿p￿S 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 respOT￿lbIe for keeping adequats s￿OU￿b[￿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$On Coow were apF(Jinted as Auditors
on 5lh November 2025. In accordance wilh the ¢ompanVs articles. a resoluts'on proposing th8t Thomson Cooper be
apw￿1t￿d and reappjinted as auditor of the tt)mpany wlll be put at a General Meeting.
Dl8clo8urn of Infornia￿On to audttor
Each of the Injslees has confirmed that there 1$ no infomatkjn of vthlch they are aware wlich is reltsv8nt to the
audit. tr*Jl 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 Trt*iees' r8PCrt vras approved by the B08rd ofTrusts8s.
Mr G Young
1 ￿[￿1 2026
Thom50n Cooper

STREETS AHEAD (BORDERS)
INDEPENDENT AUD￿OR.8 REPORT
TO THE TRUSTEES OF STREEtS AHEAD (BORDERS)
Opinion
We have aLKfjted the ffnanixa statements d Streets Ahead {B￿derS) (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 Staten￿ts. indudTr)9 &9nffi￿nt acI￿nting kispies. The fironcaal reporhThJ framewo
that has been ap in is appk¢abl? law and Uniled lfjwth)m ACC￿tir￿j Standards. indudlng
Finandal Reporlry Slandard 102 7he Fin8nci81 ReportiThJ Standard aKplic8ble in U>è UK and R8publK of Ireland
(United I￿￿Orn GeneratyAccW **)))U￿r￿J Pradtgl.
In ￿r o￿n￿l￿. 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 re8￿J￿￿. 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 responsi￿litieS und8r thosè startda￿ are furllw dewl)ed in Ihe A￿S re￿n￿.￿litteS for the atsdit of
th& finanu'al $tstèn￿nIs seclion of our report. We are indew)dent c( the charity in accordan￿ with ihe ethical
requirements that are relevant lo audit of the ffinancial slaiements h thè UK. induding the FRC'S Ethi￿1
standard. and we have fij￿lled our othef elhI￿ ￿S￿￿j1rtléS in *(xxdar** wilh these requirements. We believe
that the audit ￿d￿ce we have obtsir*d ts sufvient apwwiate to WDv4Ye a basis for our ¢)pinion.
ConcluslonJ rèlating to gorry concern
In auditiThJ the financial stat￿nts. wa o)rKjLm￿ Ih¥l Trustee￿ use of the cwKem basls of
accounJng in the ofthe fin8nd•l statorYAnts apprrwats.
Based on the work we have perfofft￿. wè ha￿ not bJèntifia(l ary mthl uncertainties rdating lo events or
ndlthm th3L ind￿Nju￿ty ￿ Conecbvety, may cast s•JnTfwt cn the charitys abnty to continue as a golThJ
0)r￿M ky a ￿0d of at ￿ast twetve from ¥then th8 fmanc1￿ stAtements are authrybed for
Our responsibAÉbes and the respcrfwbdbttes of the bitste8s vAlh res￿ to gc4rpJ ¢onc*m are described in the
rdevant sect￿$ of this reporL
Other Infornmtlon
The other Information ¢*mprtses Ihe 1nfcffm8lic￿ Induded in the annual rer*xt other Ihan the fm8nrAal statemer
and our auditorfs ther￿￿. The tnjslees ¥e reS￿￿$ble for the olher ￿￿KMaI￿)n ¢￿taIn￿l 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 I￿reon. ()Jr res[K￿￿)i11ty Is to read the olher Informa￿ and, in doing so. consider
whath8r the other InfCfflHti(￿ is ￿teri￿ty ￿(y)r￿￿t with Ihe finan¢ial statements or tyjr kTr￿￿edge obtained in
the ccojrse of the audtL or Othe￿￿ ap￿ts to be mthalty rrw55taknY. If we *Jentify such material inconsistencles
or apparent material misststements. we are requi￿ to determine vthetrer Ims 9￿S 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 •xceP￿an
We have nothing to wort In T•S￿et 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 I9￿rIS 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 explana*ons 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 responsI￿e 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 Tru*88 Invaslmenl IScotL9ThJI Act
21MJ5 and rerDrt in accordance with the Act and retevant regu181ions made ￿ h3￿ng 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. (M￿ned althe. to detert rn8terial mt5ststements in respeca of wregubrities, induding
fraud. The extent to whith ow ar? capatle of ¢kning ￿regularitIeS, I￿luthng 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 finar￿a￿ Statem￿ts. The laws and reguLat•Jns we ccffls4*red in this ￿text W8r8 the Charllt&s Trustae$
Inveslment Iscouandl 2(￿. ch￿IlleS IScc4landl RegLI￿￿k￿)S las amwKl$d}, Ctynpanbs A¢*
2￿. Enwoyment Law. Data ProtthArt an¢J L8uThJ8ritw Re9uI8tNx6.
Wo assessèd the extent rf 0)mpf￿r￿e c* ￿ Lqw3 ￿ wutalb)ns kIentif￿d above by inspectiry any legal
cLJrr8sFoJndance and maklng enqui￿$ 0fman4￿l
W8 reviewe(l the laws aThJ ￿a1knS In ar￿￿ that directty affect the financial *atements includiThJ finanda( and
laxation [egI￿atiOn and cor￿ldered the extent of comF4karTh wtth Ihose Jaws and regut8tiorts as part of our
With the exceptlon of any kno•m or possi￿8 r#)n-cOtY￿tanCa 7Mlh rothnt arKI sNJrlltsnt kn arvj ryL4tions. aT
as required by the a￿d￿ry slamlords. our in r¢sp*l 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 Managem￿1. ¢xlstW and tknlTrJ of rwnl&)n of InLx¥ne and posliw of unusu81
ioumals.
We communlcated identffjed laws and regUwi￿S I￿￿￿￿￿JrI6aM aThJ remaned 8lat to ony n)dralw$ ofnu
com￿13nee throughout the Bud￿ (￿r audit ploc£(lu￿S to restM)nd to Ihesè rlsk% indudèd:
* SamWe testTng on the p05ting of Trjumals.
. Rwewng rTteeting minutes.
• DetsÈled substantive testsTrJ on Ihe wm*teness 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￿. •¥￿ th0￿h 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(dta￿ns are parti¢￿aty sKJnifi¢8nt in Case of fflisstatement resuttl￿j from fraud a5 this may
inv<Ave so&th1sti￿ted sthemes dwned to avoid detth. iThJudiTrJ ddiberate kilure to record transac*ons.
cdlusion orthe p¥ovision of intentional rn15rewese￿.
A further (tsscrw of ￿r rnSF¥Ms￿l1s&s is avalaL4e *Jn thè Finwial RepNkng c￿j￿31,¥ T￿rte aL" hitpsjl
www.frc.org.ukJauditorsrnsF<Ai%t>ilititts. Thk% dtisMrATh)n ftyms part ofour auditorfs rep
W8 were er￿j8ged to 8￿111 the firtBr￿￿8l5t&ternents of Slteds Ah￿ (Borde￿) for the year ended 30 September
2025. We were not ervJaged to wjdit. rw)r did we audit. the fmaTrial statements of Str*ts Ahead IBc¥dersl frjr the
year end￿1 30 Seplembw 2024. Those financ¢al statements w8r8 audiied by JRW Fbjgg & Th)mbum. whose
Use of our r•port
This rerK)rt is made s)Fety to the c*arW5 IEustees. as a toty. tn acCorda￿e Re￿lat￿n 10 of the Ch8rlttes
Attounts Iscouandl Regulation5 20C6. ()Jr a¢)tht w)rk has been undertaken g) that w6 migm statè to thè charity's
trustees those matters we ar8 requir&1 to state to them in an audltorfs repjt and for rn ott)gr purposg. To the fulle81
extent pemiitted by law. we do Th)t accept or assume respJn5ibdity to any￿ other than the c*arity and the charivs
trustoes as a tKyJy. forouraudlt*rf forthk8 W. cKkY opinKns have formed.
Thovwon Cooper

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 end0vrn￿ts 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 aCtiV￿e$
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 k￿5?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)nsibilit￿s 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 appl￿ble 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
InveSt￿t 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.
Th0n￿on 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 charit￿s 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: str￿ment 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 e￿Sten￿ 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 l￿eS 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 GIft￿d or dgeds of coVer￿n1 is recognised at the liffle af thg ¢Jon8tion.
Legacies are recogni3ed on re¢èlpt <Y Oth￿Ise 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
A￿￿￿tIng 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 dassif￿1 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 eX￿S c£￿tribute lo rTh)re than one athity and
Bupport (X￿ vthlth are not aitribLrtable to a s1rvj￿ acbwty are apPyb.￿￿1 L*tsbeen tlv)se actMti8s on a b￿S
consistent wthh the use of rèsources. centr￿ stsff costs are dbatell on thè basts of time spent. and
depr￿a￿on chaw are alk*ate•J on Ihe pothn of thè &￿rS use.
ManagerrEnl ar￿ admlnlstratton costs are the daity ￿nillg e¥pens8s of the c*8rlty 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￿ In￿a￿ rneasJr￿J at cost and gjbwutsntty ]Ywsural at cost ￿ vaknation. net of
depre(i3tion and any Impalm￿t 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 L*ttv8en ￿ sale proce&ds
and the carryiry V￿￿9 of thg asseL and is recogni8ed in the ststement of financ4al aCts￿lES.
The prc¢ety d(mal&l has twi detfftiated on the grouThts trot li Is 0￿$h￿d by Ihe 808rd trj hava
reta5ned tts value. Its Y￿u￿ 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 8Stin￿tsd in order to det￿m￿e the extent of the imp8irment
ross Irf any).
1.8 Cash and cash •qulval•nts
Cash and wuivaknts indude cash ￿ hand. deF*JSits 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 Finar￿1 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 Const￿t¢S a finandng transaction. where Ihe transaction 5s
m&asur8d 8t tha prasèni valuè of tha futurè récèipts d￿UFtt8d at a m8rk8t rata of Intérest. Finandal 8ss6ts
dasstfted as rthxlvable wthln one year are nol arrLOrtb3ed.
Baslc financial Ilabllttles
Basic financial liabilit￿s. 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 inte￿L *￿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 presen￿1 as nowurrenl liaEXli￿e5. 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 tyl￿harged 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 b￿8fftS.
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 MOv￿lent (n funds
2025
2024
The net mOVe￿t in funds is staled afterch8rg￿{￿ed1tIig).
Fees payat4e fortre a￿j11 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 corn￿ns8t10n
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 Taxa￿On
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
DFspOs￿S
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
Ca￿Ing 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 credIt￿S
Client aD)yJnE
Otharttaditors
27,536
19,759
285.349
16.884
Other a￿￿JaIS
503.726
414,933
14 Restricted funds
The restricted fu￿lS of the charity ccrfnwse the urweThJed balancts of and grants held C￿ trust
subj8ci to Sp￿ ¢4￿￿1￿c￿$ by dorm as to h)w they may te used.
At 1 October Incorning Rexourcets
At30
2024 resourc8s o￿nded Sept•mb•r
2025
Mount IfBwlStatton Drive Trar￿￿t
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•ptsM￿r
2024
*Jnt VI￿/StatiOn Drive Transpr*t
Femtaa
Station Orive
YPI Scotla￿1
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 v1wlsL￿ioft Drfv• Transport. A tequest receNed v*thid) ts lo b• us•d for the provision of transp¢xt
at Mount Viewlslxtion Diive. Duns.
Fernlea - A d￿alk￿ 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(￿ r￿1ved frrtht b8n•fit cl r•sbJents at DrpR, thjns.
Amaz¢n Smllo PWS. D£￿￿n$ r￿4•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 ￿ppr￿L
15 Unrostrlct•d fthK
The unrestrided funds ofthe charity cc*nK¥ise the Ullexp￿ded 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)
un￿Str[Cted Restrleted
funds
funds
2024
2024
Totsl
2024
At 30 SopteM￿r2D24."
Tangl￿0 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 ch￿lty 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 Co￿deratiOn 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 d￿rIty In￿￿ed cosls of nl12024- £11.844) frum Fernb8nk c￿￿1￿r￿ of whlth Mr8 PA
Hunter Ls a CL￿SUM3￿l
Section 24 ofthe CCIn￿n￿S￿l1k￿S 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 I￿rne re¢cgnls8d In statement of finandal aCtfv￿es
DeprerA8tion and impalm1￿1 of tangUe ffxed assets
113.212)
10.193
131.7361
11.355
m0￿Ments 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