Docusign Envelope ID: 12FD7A48-ED53-4C24-9540-EF362DD6ED44 Trustees' Annual Report and Accounts for the year ending 31 July 2025 Rowland's (Selkirk) SCIO SC025811 Docusign EnvelopÈ ID". l2FD7A48-EDS￿c24-gS40-EF362DD6ED44 Rowland's Iselkirkl SCIO Contents of the Accounts for the year endlng 31st July 2025 Page Reference and Adminislrabv8 Details Report ol Ihe Trustees 2103 Receipts and Payments Accounts Slatemeni of Balances Notes to the Accounts Independent Examiners's Report Docusign EnvelopÈ ID". l2FD7A48-EDS￿c24-gS40-EF362DD6ED44 Rowland's Iselklrkl SCIO RefÈrence and Administrativè Details for the year ending 31st July 2025 The Iruslees present their report and the financial slalements for th8 charity lor the year ended 31" July 2025. Trusteos Ed Strang Sieel {Chairpersonl Kath￿ell Jackson {Secrelaryl Joanna Smith Arnelia Caldwell Chris Dolan Iresigned 01107120251 Nicholas de tsrug Whyte lappoinled 0810412025, resigned 24107120251 Address 24-26 Wesl Port Selkirk rD7 4DG Charity Number SC025811 Docusign EnvelopÈ ID". l2FD7A48-EDS￿c24-gS40-EF362DD6ED44 Rowland's {Sèlkirkl SCIO Report of the Trustees for tho yèar ending 31st July 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document RO￿and'S Iselkirkl 'lhe charill incorporated on 7th June 2010 {No SC3798271 as a company limited by guaranlee and a recognised scotb.sh Charity (No SCL)25811), governed by its Memorandum and Articles of Association. On 19th February 2019 Rowland's Iselkirkl converted to Rowland's Iselkirkl SCIO, A Scollish Charitable Organisation governed by its constilulion, following approval by the members al the AGM in November 2018. Appointment of Trustees The Board of Trustees is appointed by the members of the SCIO, Al each Annual General Meeting, all of the Trustees retire from office bul are eligible for re-election. New Trustèes take part in an induction programme which aims to familiarise them wth Ihe charity's values, aims and objectives together with ils day lo day operalions, tn adijition lo clarifying Iheii s181ulory responsibilities as Trustees of a charily. There is no fixed term for Trustees. Organisational structure The Trustees sewve on a voluntary basis and are responsible for Ihe charity's overall direction, its administration and financial affairs. OBJECTIVES AND ACTIVITIES The objects of Ihe chafily are.. 11 lo a¢vance the education of young people aged be￿￿eTr 12 and 25 years ol age, live or work in Selkirk and surrounding settlements. by deVelo￿n9 their physical, mental and spiritual capacities so that they may grow lo full malurily as individuals and members of society, wilhoul distinction as to ra￿, elhnicily, gender, sexual orienl8lion. ability. faith, political or feligtous beliefs. 21 to impiove Ihe conditions of lile for young people In Selkirk and surrounding selllements by the provision of leisure and iecrealional facility for the puipose of youth work. ACHIEVEMENTS AND PERFORMANCE This year has bèen another exciting lime filled with opportunlies for young people here al Rowlands. Our staff team of Sue our St in Stones worker and Emily our youth worker continue lo provide great opportunities lor young people across the whole year. Thanks lo Rhona our adminislralor lo help with the organising of our back of house systa lor coming on board as our administrator lo help wilh the organizing of our back of house systems lo make vur everyday easier. Thank you and good luck lo ￿eX who has left us lo go to pastures new in Edinburgh. Thanks also lo Susan our manager who works hard to support the staff team to have Ihe resourees and support that they need lo have the best ovl¢omes for the young people ol Selkirk and suriounding areas. We continue lo work closely in partnership where possiblè wilh the hlgh school and the new Transltlons ro ramme where we welcomed over 82 Primary 7's Into Rowlands - Ihanklully though never all al the same time and this year for the first lime we held a family fun day for all parents of P7 pupils where they gol to lake part in aclivilies and meet our leam. Our sch ol ho ro ramme continues lo be well allended with a variety of home and away activilies including, Edinburgh Lazer Combat, Bowling. A Iiip to the Edinburgh Camival and we made our own TV advert in the Sky TV Studios in Edinbur9h. We have also doubled up with Beyond Earlslon for bubble football and a beach trip lo Coldingham Bay. Docusign Envelope ID: 12FD7A48-ED53-4C24-9540-EF362DD6ED44 To support our partnership in the town we have taken a stall at the monthly farmers market and we partnered with the Souter Stormers to contribute our own croacheted own beehive as part of the display around town and the Haining. We've also had Sustainable Selkirk coming in to deliver a workshop on the Earth Hour program and we have in turn assisted in their October energy event providing Teas and Coffees. We'd like to thanks all of the volunteers who help support the work of Rowlands - if this is through volunteering on our board of trustees to oversee the organization and make sure we are financially secure as well as the volunteer team who make themselves available to help and share their time and skills with the drop ins, our food redistribution on a Thursday and other group work. A big thanks to our Youth committee of 4 members who have helped us with fund raisers and events, in and around Rowlands. We continue to apply for funding to keep the lights on and the doors open and we are thankful for the investment this year from **National Lottery Community Fund, Scottish Borders Council** and **Stepping Stones.** From this investment we have been able to work alongside young people to develop the makers space to incorporate and bring together the 3d printing, media work and our **Printersuarus** which is our social enterprise where you can print a variety of items to order. Although we don't directly deliver, we support the LGBT Youth Scotland and heroes of games night to provide more youth work opportunities here in our building. We are forever grateful to those who donate a monthly amount to us. This money goes into our group work fund enabling us to purchase items to provide a variety of opportunities throughout the year. and we welcome any other contributions of financial donations or support to enable us to enrich our opportunity to young people In the year ahead, we look forward to further development of all our existing projects extending our reach and including our membership. We are always interested in meeting new people who can support us and **give new opportunities to young people.** If you want to find out more about what happens her at Rowlands and how you might get involved, feel free to dop by or have a look at our facebook and social media pages. ## **FINANCIAL REVIEW** The charity receipts are primarily from doantions and grants. Total receipts for the year were £102,489 (2024: £90, 542). Payments in the year totalled £104,933 (2024: £71,032). This resulted in a deficit of £2,443 (2024 surplus od £19,510). ## **RESERVES POLICY** It is the policy of the charity to maintain unrestricted funds at a level that equates to approximately three months of unrestricted expenditure (the charity's core activity are mainly funded by restricted funds). Unrestricted funds held at 31st July 2025 amounted to £37,545 (2024: £45,210) which was acceptable to Trustees. **Signed:** **Trustee Ed Strang Steel (Chairperson)** **Date:** 3 Docusign Envelope ID: 12FD7A48-ED53-4C24-9540-EF362DD6ED44 ## **Rowland's (Selkirk) SCIO** **Receipts and Payments Accounts for the year ending 31st July 2025** ||||**Total**|**Total**| |---|---|---|---|---| ||**Unrestricted**|**Restricted**|**2025**|**2024**| ||**£**|**£**|**£**|**£**| |**Receipts**||||| |Donations and Legacies||||| |Donations received|3,935|612|4,547|3,775| |Grants received (see note 2)|17,922|65,961|83,883|78,662| |Young person contributions||196|196|273| |Other tradiog activities||||| |Fundraising|1,112||1,112|462| |Printasaurus|515||515|893| |Investment income||||| |Rents received|3,575||3,575|4,225| |Interest received|449||449|573| |Charitable activities||||| |Use of premises||||| |Tuck shop income|831||831|1,355| |Food related income|7,064||7,064|| |Other Income||||| |Other Income - Gift Aid|318||318|326| |**Total receipts**|35,720|66,770|102,489|90,542| |**Payments**||||| |Investment management costs||||| |Property repairs|5,508||5,508|| |Payments for Charitable activities||||| |Wages|15,500|52,006|67,505|47,473| |Pensions||750|750|572| |Staff Training|319||319|| |Recruitment|137||137|| |Insurance|1,757||1,757|1,620| |Heat, light**&**water|1,824||1,824|3,273| |Telephone|1,163||1,163|1,185| |General expenses/ admin|1,543|2,976|4,519|1,390| |Payroll costs|1,278||1,278|1,278| |Tuck shop purchases|947||947|1,178| |Youth activities|2,201|3,993|6,194|3,385| |Travel costs|608|1,617|2,225|387| |Food/kitchen purchases|3,352|47|3,399|| |Cleaning|603||603|86| |Repairs & maintenance|1,996||1,996|1,968| |Affiliation fees|941|108|1,049|1,404| |IT costs|72||72|165| |Fundraislng Expenses|160||160|| |Support Fund|2,136||2,136|3,200| |Volunteer Expenses|57||57|5| |Staf Costs|185|36|220|917| |Printasaurus purchases|380||380|888| |Credit card charges||15|15|| |Governance costs||||| |Independent Examiner's fee|720||720|660| |**Total payments**|43,385|61,548|104,933|71,032| |Purchases of fixed assets||||| |**Surplus/(Deficit) for year**|(7,665)|5,222|(2,443)|19,510| |Transfers between funds||||| |**Surplus/(Deficit) for year**|**(7,665)**|**5,222**|**(2,443)**|**19,510**| 4 Docusign EnvelopÈ ID". l2FD7A48-EDS￿c24-gS40-EF362DD6ED44 Rowland's Iselkirkl SCIO Statemenl of Balance5 for the ytrar ending 31st July 2025 Total 2025 Total 2024 Unrestrlcted Restricted Funds r&conciliation Openin9 cash al bank and in hand Surpluslldefi¢ill lor year 45,210 17,6651 30.517 5,222 75,727 12,4431 56,217 19.510 Closing cash al bank and in hand for the year ending 31 July 2025 37.545 35,738 73,283 75,727 Bank and cash In hand Current account 1 Curreol account 2 Cash in hand Closing c85h al bank and in hand 29,540 8.005 17,584 18,154 47,125 2S.158 46.675 29.052 37,545 35,738 73,283 75.727 other Assets - designatèd fund Freehold Property- Youth Centre 24-26 Wesl Port Inveslfflent property- Flal 22d Wesl Port 83.300 45,750 129,050 83.300 45.750 129,050 Asséts . unrèstri¢tad fund Gill aid Llabilitles - unrestrlcted fund Independent examination le8 Llabilitie5 deslgnated fund Flat deposil 755 720 755 720 Approved by the Trustees on .... . and si9ne(J ¢)n their behalf Tru$teg Ed Strang Steel (Cha1r￿r5Dnj Kathleen Jac n {Secretaryl Docusign Envelope ID: 12FD7A48-ED53-4C24-9540-EF362DD6ED44 ## Rowland's (Selkirk) SCIO ## Notes to the Accounts for the year ending 31st July 2025 ## 1. Basis of accounting These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Chanties accounts (Scotland) Regulations 2006 (as amended). ## 2. Nature and purpose of funds ## (a) Unrestricted Funds ## General Fund The General Fund encompasses all income and expenditure relating to the primary focus activities of the charity, other than those ror which funding is restricted. During the year, Gift Aid of £318 was received and added the fund. The closing balance on the fund was £22,627 ## Designated Property Fund Also included in unrestricted funds are funds set aside to finance major bu'ilding repairs and development. During the year, £358 of rental income was added to the fund, while there were no repairs costs in the year. The cfoslng balance of this designated fund was £14,818 (2024: £14,560). ## (b) **Restricted** Funds ## **CYPLG** Fund This fund comprises of grants received trorn Scottish Borders Council towards the charity's staff costs. During the year grants of £9,602 wera received and expenditure of £25,437 was incurred, £16,822 was transferred from Unrestricted funds leaving a closing balance of £987, ## Stepping Stones Fund This fund comprises of gran!s received from Youth Scotland for the project During the year grants of £18,253 were received with expenditure of £14,470 incurred. leaving a closing balance of £1,958 on !he fund after £1,825 was transferred from Unrestricted funds (2024: £24,565). ## **Holiday Programme** During the year, £7,393 was received from Scottish Borders Council for the Summer Holiday Programme with expenditure of £2,175 incurred, leaving a closing balance of £9,656 on the fund after £4,980 was transferred to other Restricted Funds. ## Weir Charitable Trust During the year, the.re were no transactions in relation to the fund other than the opening balance of£1,l00 being transferred from Unrestricted Funds. ## Awards for All • National Lottery During the year, £30,382 was received from The National Lottery Community Fund for a future project of Rowlands. There were £13,346 in related expenses incurred, this leaves a closing balance of £23,140 after £13,896 was transferred from Unrestricted Funds. (2024: £20,000) ## CLLD Fund During the year, £1,140 was received for a future project of Rowlands. There were £6,120 in related expenses Incurred, this leaves a closing balance of £0 after the £4,980 was transferred between from Unrestricted Funds. (2024: £0) ## 3, Designated Assets The designated assets shown on the Statement of Balances represent the nominal value of the charity's fixed assets (buildings, fixtures and fittings, computer equipment). The buildings were revalued on transfer of the assets from Selkirk Dry Bar Association to Rowland's (Selkirk) In 2011. 6 Docusign Envelope ID: 12FD7A48-ED53-4C24-9540-EF362DD6ED44 ## **Rowland's (Selkirk) SCIO** ## **Independent Examiner's Report for the year ending 31st July 2025** I report on the accounts of the charity for the year ended 31 July 2025 which are set out on pages 4 to 6, ## **Respective responsibilities of Trustees and examiner** The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act 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 lo 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 other than disclosed below 1. which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with Section 44 (1) (a) 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, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Sheryl Macaulay FCCA EQ Accountants Ltd Chartered Accountants 4 7 -49 The Square Kelso Roxburghshire TD5 7HW 23-10-2025 | 11:18 BST Dated: 7