APPENDIX 1 OSCR ortfor the nod Period end date Month Yèar 03 25 Period stsrt date | AAonth l Year . 2024 Day 31 rom 01 To Scottish ltharity Regulator Office of the Scottish Charfty Regulator Reference and administration details Charity namè Other name8 charity is known by Reglstered charlty number Charity's princlpal address | Borders Talking Newspapers IBTN SC020192 | 53 Doun8hill Jedburgh Postcode TD8 6LJ Namgs of th• charity trustees on date of approval of Trn8tees' Annual Report Trustee name Office (if any) Dates acted if not for whole year Name of per80n (or body) entltled to appoint trustee (if any) Convener Vice Convener Treasurer Secretsry Listeners. Rep 1 3117124-3113125 0513125 - 3113125 10 11 12 13 14 15 16 17 18 19 APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, if any. (for example, those who resigned part way through the financial period) ame edifno Structure, governance and management Type of governing document Borders Talking Newspaper (BTN) is a SCIO constituted charity since November 2014 Trustee recruitment and appointment BTN is managed by a Board of Trustees who appoint a Convenor, Secretary and Treasurer. There is a maximum of 12 Trustees including the office bearers, a representative of any branch and at least one listener's representative. The Board may also make temporary appointments from its members {all listeners and volunteers) as office bearers to serve on sub committees or to give advice. These members are entitled to contribute to meetings but are not trustees and do not have voting rights. Objectives and activities Charitable purposes The object of the BTN is to relieve the blind andlor partially sighted or those under some temporary or permanent incapacity or disability which makes reading a strain by providing audio recorded material and to do all other things, whether alone or in conjunction with other charitable organisations or institutions, to promote or further these objects. BTN operates principally in the Scottish Borders region Summary of the main activlties in relation to these objects BTN continues to produce weekly recordings of local news which are sent to our listeners free of charge. Included in these recordings are notices of importance from such as RNIB and Social Care Alliance Scotland. APPENDIX 1 Achievements and performance Summary of the main achievements of The charity has continued to provide the weekly readings of local the charity during the financial period newspapers for visually impaired listeners. We have also added regularly a wide variety of magazine-style items ranging from extracts from archived material from past editions of BTN to quizzes and up to date information on developments in the services for visually impaired people. Through our contacts with the Macular Society, we have also been able to help with transport for those in need using Borders Wheels using funds given to us directly for this purpose. The quality of our players has not been as good since the demise in 2023 of the company which used to supply us, however after much research we believe that we have sourced the best available for 2025- 2026. We are maintaining an average of about 200 individuals on our database who use our players and memory sticks. Listeners can also access our material through our website or by App using mobile phones, iPads and smart speakers although at this point there is no data that we can access showing the numbers using these methods. We are constantly looking to the future and are mindful that the way news is conveyed is going through a period of great change and that we must keep ahead of the game on behalf of our listeners. Financial review Brief statement of the charity's policy on reserves General reserves- the Trustees agreed that it was important to keep sufficient reserves to ensure services can be provided where income receipts can be compromised over a period of time, as has been clearly demonstrated by our recent experience with Covid 19. At 31 March 2025 the charity held unrestricted funds of £13.536 (2024 - £21,482) representing about 7 months, of running costs (2024- 10 months) plus £18,000 designated for use should the charity need to be wound up and an additional £4000 designated to cover potential costs of moving premises due to current uncertainty in the continuation of the lease. (2024 - £16.000). This year we managed to reduce our deficit marginally to £3,007 from £3,920 in 2024. We increased our income by 5.5°/o, mainly due to increased prize draw entries and a welcome new grant, whereas we were able to maintain our costs on a par with 2024. £1,061 of the deficit was due to the use of finances from a long held restricted fund. Delails of any deficit Donated facilities and services (if any) APPENDIX 1 Other optional information Declaration The trustees declaro that they have approved th• truste•s' report abov• Signed on behalf of the ¢harity's trustees Signature(s) OSCR will accept dloilal or typed Signaéurns Full name(s) Position (e.g. Chair onvener I reasurer Date 03109125 03109125 APPENOYX2 Borders Talklng Newspapers SC020192 OSCR Receipts and payments accounts Forthé pe￿¢d from Scottish Chaity Re.gulalor to oi 04 2024 31 03 2025 Section A Statement of receipts and payments Unrostrlctad Rtsstrirted funds lumds Expendable endowment fund5 Peftnanent 8Trdowment fitnds Total lunds current perlod Total funds last period tDn••r••t£ to nDar•*£ to noar••t£ tp n•ar•st£ Al Recèl Don8lions 1S.349 15,721 14,6B7 2,OOD LegaC￿S Grants 1,500 4,170 1,500 Recelpls from fundraslng qotlvities Gross trading receipts Incorne frorn investments olh8r than land and buildinos Ronts frarn LHnd & buildings Gross receipls from Other ehariiable 4.170 3,568 75 75 Al Sub total 21.094 372 21.466 20.337 A2 R¢¢glpts from asset & Invè$tment salos Proceeds from sale of fixed assets PrkKeeds frorn sale of inveslm8nts A2 Sub total 21,094 372 21.466 20.337 A3 Payrnents Expenses for lundralslng a¢Uvikn'e Gross tra¢ing payments Inveslmonl managemènt e0#15 Payments relallng dlre¢tly to ¢harlt8bl& 620 620 620 22,221 1.433 23,054 21,817 Grants 8nd donatlon$ Governant6 COSIS.. Audil l independent examinallon Proparallon ol annual accounts Legal ¢osls Olher so so 50 A3 Sub tgtal 22,891 1.433 24,324 22.467 A4 Paym*rrts relatlng to 8s8el and Investsmont movements Purchas8s of fixe(t a558ls 149 149 1,770 Purchase of Snv8strnent5 A4 Sub lotal 149 149 1,770 Total paymen¢$ 23.040 1,433 24473 24.257 Net r9¢9iPt$/(paymentsJ 1.946 11,061 3,Q07 13.920 A5 Transfers to I lfroml fund5 Surplus/(d•fi¢i¥ fory•ar 1,946 1.061 3.007 3.920 APPENDIX2 Borders Talking Newspapers Section B Statement of balances SC020192 UAMstrIL*hd Exp•ndatyl• Pormanom Trknl cwrerrt •tp•rJrin Yc4al last pwri¢xl lunds tonwTMt£ funds B1 Cash funds Cashénd baok b8￿nCeS at stort of>ear ID nnnr8ytt to TrMrg•te 37.482 1.gfjz Swpluy I Idefi¢ill on ¥n¢J paymw& aElX)Unt 11y6) 11.0611 0071 13,9201 Cash bHnk ba￿ne•S at End of y•ar 35.S36 ¥337 39.344 It￿rI13)I D•talls FundlD*thleh Mi•tb•icdn B2 Inv•5tmorts Dotail$ Fu*J 1014miL* a￿1￿110￿9B iTth¢v*•l B3 Oth•f •99•ts Fund 20.147 1.8511 F￿￿j R S Math￿d F￿d R S 61 753 R S Mucdonald Fund 22r23 978 1.467 Total 25249 2,257 a317 Lojl yver 84 Llabllltltrs T•lal 00ts11• Iblbllty rthlej ty* B6 Contingent Il•bilitlv# $igrt￿ by orlwo InJ>l••s •rb bohalltrf aH thBtrL%t••s Slgnaturi. PTifiI Namp Date of apprtsval s.￿,L OSOR FI￿15 Matth 2025.)JsxISlatem￿t att*1￿L APPEN(MX2 Borders Talking Newspapers SC020192 Additional analysis111 Aft*1￿￿ rjf w•ipts and paymEnts 1 Don8tl¢Ms ExpBndab •nd¢wrn•nt funds rtn￿￿￿t ndtswm•nt nd thJrtd• T*iwlcuTr•nl p•rtod Toial I&￿ ￿rfod tOnÈl*o¥tE & C4>urles5 of H￿g knonymou5 St Jgm Srolland GiftAd Provin¢￿1 Grand Lo¢99 OlhBrdanallons 10.000 10, 1Q,QOO 257 200 4.203 5,092 372 Tolal 14349 372 1S,721 14,687 2 Grants Unr•itrlctgd R**tri¢tsd fundts T¢lai¢urr•nl r•rlnA Tot&1 kntp•rlts Aoxtr¥Jrllh L4nward 1,500 1,50D Total 1,SUO 1,JOO 3 Gigm rée•lpts from othor charlthbh actIvI￿•* Unr•AtrfGt•d fvndi Pgnnan•nt •ndgwm*rrt fund •r••l£ R••tri¢hdfvTrds •tldowm¢nl fty*)dts rtNr•¥tE rotsl Cumirtt pvlo Tot41 la*tp•rlpd tofi••r••t£ Monibiy Prite Drew VOr￿u& cdleGUons,¢offo0 mQtnlrrfJ5 olc IncDmo from inveslmo 3,456 714 75 2,53$ 1,031 714 75 Tot41 4,245 4.245 4 Paymerbts rolatlng dlre¢iiyto chgrlt&blè adlvlll•8 Linf4strkt•d fundi Expendab PonTrin•Trl ndowm•nt TTrtslGurr•nl pDrIod funds t• MaMsLE n￿r•￿tE Slslf Costs and Pen51on Ront. Rè'.eB. Èleclrlcty & In$Ura[￿e GpnBrB1Ans Legacles GrÈnts Rocèlpth tromfundralthn Gross Iradiw rÈcglPt6 Incm frorn InvestrY*nli otherlhan land and Ront5 liom lartd &bulldl GroBsfo¢thPt$frorn othorchaAthNe Jcbvoieg Sbè total cro$5 Rè¢elpl¥ Irorn I￿*t & knvfj•tm•nt*Bh¥ Pro￿¢d% (rom Sqleof fixgd PfOG•edÉfwm suleofhveslm•m Tol8lft¢elpts cros5 Expens$8 lurfundia191ng8rf1wb0I GrosBlrEdlno poyinen18 Investmertl managgn*nitDsI¥ Ptyn*ntS i$l¥llng dlF•cUy 10 Ghailtst4• aGtMU•• Gr&nl• and G￿rnan¢t ¢0515. ¢20 82¢ AudllliDd•pendoThl Pr•parAUon olannuyd Bccwnts L•gal eo8 Stsb tot•1 620 q20 620 Paym•trt• r•laNn¥ ID aSS•t and Inv•itttonl mowm•nts PuTtha808 of fixed Purcha$9 Df Inve9tmèn15 820 620 e20 H•tm￿lp￿l(Payfft•nts? 1fj201 02Ql 1620 TrnnBfeTS to Ilfroml lundl Surnlu%/(d¢tkttl hry••r 620 0201 820 ma￿re and UT o$• olfunds OSORAddl￿l Notg63hkirth 202$.￿¥Am￿a￿&ffl0tè$ (31 DK•mbor2007 APPENDfx 2 Borders Talking Newspapers Section C Notes to the Accounts SC020192 C1 Na￿re and purposé of funds (may bs stated on an8ly&s of funds worksheets) Typo of activity or project supportcd Indlvidual I In8titutlon NUm￿ro19￿nts mad• C2 Grants Total C3a Trusteo romuneration If no remuneration was pald during tho period to any charfty trustee or person connected to a trustee cross Ihls box lolherwise complete seetion 3b} Authority undorwhlch pald C3b Trnsteg r•mun•ration - detalls C4a Truste• exp8n8•8 If no expenses We￿ paid lo any charty trustee durlng the period Ihen cro$$ this box lglherwise ¢omplg18 sectlon 4bl Numb•rof tvuit•g• C4b Trustse oxpèn8e8 - detalls Mllea e to Commitiee Meelin & Disbursements on Behalfof Charl 653 TraThsa¢tlon amount 1£) BalanG• ouistandlng at rfodend Nature of rglationshl Naturt of tran•actlon C5 Tran$a¢tion8 with trustseb and connè¢ted persons C6 Other infomiation OSOR Receipts arKI Payments March 2025.thxl Notes December2007 ## **Independent Examiner’s Report For the year ended 31 March 2025** ## **Borders Talking Newspaper SCO20912** I report on the accounts of the charity for the year ended 31[st] March 2025. ## **Respective responsibilities of trustee and examiner** The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. ## **Basis of Independent Examiner’s statement** My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts 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 accounts. ## **Independent Examiner’s Statement** In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: - To keep accounting records in accordance with Section 44(1) of the 2005 Act and regulation 4 of the 2006 Accounts Regulations, and - To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. Date: 25 July 2025