F¥ FE IN5PIRINGAND SAVING UVES IN OUR COMMUNITY Absafe SCIO (A Scottish Charitable Incorporated Organisation) Annual report and unaudited accounts for the year ended 31 March 2025 Scottish charity Teference: SC027660 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 1130
Absafe SCIO Contents Page Charity infomiation Chair's report Report of the Trustees 9-14 Independent examinerfs report 15 Statement of financial activities 16 Balance sheet 17 Notes to the accounts 18-28 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 2 130
Absafe SCIO Scottish Charitable [rrpo7ted Organisation inforniation Charity name Absafe SCIO Charity registration number SC027660 Principal address Trustees Chief Executive Bankers Bank of Scotland plc PO Box 1 CK)O BX2 1LB Solicitors Grant Smith Law Pradice Amicable House 252 Union Street Aberdeen AB10 1TN Independent examiner en eison oggie LLP 1 IAarisehal Square BrDad Street Aberdeen AB10 1BL 2025 acuunts for approva1.pdf139fTe96fr195f4betsg)98a33trf P4e: 3130
Absafe SCIO Chair's report Introduction The Trustees of Absafe are pleased to present their annual report together wrth the financial statements for the financial year ended 31 March 2025. This report provides an overview of our activities. achievements. and financial perfomiance over the past year. Objectives and Activities Absafe is dedicated to improving safety, wellbeing, and resilien wthin communities through education, prevention, and early intervention. The crganisation works in partnership wtth communities to address risk, reduce harm, and strengthen individual and collective capacity to respond to challenges. Its primary objectives are: To deliver accessible, education-led prOgrmeS that promote safety, resilience. and wellbeing for children, young people, and adulis. To raise awareness of safety, wellbeing, and prevention issues through communty-based campaigns. engagement acttvity. and innovative leaming approaches. To work collaboratively with local authorities. schools. communty organisations, and partners to strengthen communty safety. indusion. and positive outcomes. Achievements and Performance During the year, Absafe delivered a range of activities in fijrtherance of its charFtable purposes. with a continued focus on education, community safety. wellbeing, and resilience. The organisation operated a communty-led and project-based delivery model. enabiing it to respormd flexibly to identsfied local need while remaining aligned with its goveming documents and core values. Education. Wellbeing. and Resilience Absafe delivered education-focused acttvity aimed at supporbng mental wellbeing and resilien. including the development and delivery of a mindfulness campaign for young people. This work focused on eady intervention and practical tools to support emotional wellbeing and coping skills. The organisation also deltvered resilience-building education through targeted initiatives such as Dinnae Get Scammed, supporting individuals to improve digital awareness and reduce vulnerability to financial harm. The AYLEP programme continued during the year. supporting young people through education, life skills development. and positive engagement. and recetved positt've feedback from participants and delivery partners. Community Engagement and Inclusion Community engagement remained central to Absafe's work throughout the year. The organisation delivered well-attended community choirs and women's group activty, which supported social connection. reduced isolation, and promoted indusK)n. These activities strengthened Absafe's presence within local communtties and enabled ongoing engagement wÈth individuals who may otherwise face barriers to support. Feedback from participants highlighted the value of these activities in supporting wellbeing and building confidence. Creative and Therdpeutic Activity Absafe delivered the Creative Connections project. providing creative, accessible opwrtunities for individuals to support their mental wellbeing. The project supported participants through structured creative activity designed to improve confidence, emotional expression, and social connection. Feedback from participants and partners indicated positive outcomes for wellbeing and engagement 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 4 130
Absafe SCIO Chair's report (continued) Achievements and Performance (continued) Community Safety and Innovation Safety-focused activity continued throughout the year. with an emphasis on water safety and prevention. Absafe installed water safety signage at Aberdeen beachfront and continued to develop its bespoke water safety board game. progressing it from prototype stage towards commercial viabilty as an educational resource. The organisation also sponsored and participated in a community hackathon. exploring the feasibility of repurposing existing camera infrastructure at Aberdeen beach to support automated detection of people in distress. This work remains in developrrEnt arml reflects Absafe's commitment to exploring innovative approaches to communty safety. Oryanisational Development In the second quarter of 2024, Absafe secured a new operational base wth increased capacity to support delivery and development activity. The new premises provide a larger and more flexible working environment while also reducing overall operating costs through lower rental expenditure. supporting improved organisational efficiency and sustainability. Public Benefit The trustees are satisfied that the activities undertaken during the year have provided dear public benefit, contributing to improved wellbeing, increased resilience. enhanced communty safety, and stronger community connections. In preparing this report, the tTUStees have had due regard to OSCR guidan on public benefit and believe the charity's activities continue to ajVan its charrtable purposes. Financial Review The financial performance of Absafe for the year ended 31 March 2025. was challenging due to reduced funding income. Key highlights indude= Income: Total income for the year was £75,876. representing a decrease of 33% compared to the previous year. This reduction reflects the increasingty challenging and competitive funding environment within the third sector, with pressure on both charttable trusts and statuiory funding sources. Expenditure" Total expenditure for the yw was £137.970, wth the majority of spending directed towards programme delivery and communty outreach adity. Administrative and governance costs were carefully controlled to ensure that resources were foujsed on achieving charitable outcomes. Reserves: At the end of the financial year, Absafe held unrestricted reserves of £5,TT2 and restricted reserves of £6,529. While resetves remain modes( they provide a levet of financial resilience to support ongoing operations. Going Concern: The trLJStees have reviewed the charity's financial position. cash flow forecasts, and funding pipeline and consider that, with close monitoring, Absafe remains a going concern. The organisation continues to operate on a project-based, community-led model and is actively pursuing new funding opportunities to support future delivery and sustainabilty. 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 5 130
Absafe SCIO Chair's report (continued) Successful funding Opportunities recetved during the financial year 202412025: Arnold Clark - £1,000 towards general organisational costs Baird Watson Charitable Trust- £11,560 to support deltvery of the AYLEP programme Charles Hawward Foundation - £6.000 to deliver the Dinnae Get Scammed project Abz Prop Fund - £700 towards general organisational costs CMHWF (AVA HIF North) - £7.652 to support the Creatwe Connecbons project NHS Grampian Charity Communty Grants (Aberdeen Words Round 3) - £3.000 to support the Community Choir NHS Grampian Charity Communtty Grants - £9,981 to support employability activity Stafford Trust - £3,250 towards general organisational costs CHMWF (via ACVO) - £2,979 to support the Creative Connectsons proje WG Edwards - £1,000 to support the Dinnae Get Scammed project Charity United Way - £1,500 to support communty activty Women's Fund Scotland - £4,800 to support women's group activty Alan Ruther Wealth Management Ltd - £1,970 to deliver school safety sessions LEAF - funding to support outdoor activities CNOOC - £20,000 to support delivery of education activity Verden Sykes - £500 to support No Knives. Better Lives Challenges and Risks Despite our successes. Absafe continues to fa enduring challenges and risks in 2025: Funding Challenges: Ensuring a steady stream of funding remains a significant challenge. The current economic climate has led to a relian on grants and donations, which are not always guaranteed. Many organizations are reducing their communty sUprt budgets, impacting our funding. Volunteer Retention: Keeping a consistert pool of volunteers is essential for our operations. While some tumover is expected, it is crucial to maintain this resource. Evolving Safety Landscape: The nature of safety issues is constanty changing. particularly with the rise in online safety concems. This requires us to continually update our programs and resources, nessItatIng ongoing training and development for our staff and volunteers. Operational Risks: The safety of our staff. volunteers. and participants during events and workshops is of uimost importance. Desptte having robust health and safety protocols in pla. there is aayS a risk of unforeseen incidents. Stakeholder Engagement Engaging wth our stakeholders is crucial to the success of Absafe. Our key stakeholders include= Beneficiaries: We maintain open lines of MmUniCatE0n wth the schools. community groups. and individuals who benefit from our programs. Regular feedback sessions and spol surveys help us understand their needs and improve our services. Volunteers: Our volunteers are the backbone of our operations. We hold trainirKJ sessions. appreciation events. and feedback meetings to ensure they feel valued and supported. Donors and Funders: We provide regular updates to our donors and funders through reports, events, and social media. Transparency about our activities and financial perfomiano helps build trust and encourages continued support. 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 6 130
Absafe SCIO Chair's report (continued) Stakeholder Engagement (continued) Partners." Collaboration with local authorities. businesses. and other organizations enhances our ability to deliver effective programs. We engage with our partners through joint inrtiatives. meetings, shared projects. and resources. Community: We actively engage with the broader communty through public events, social media, and local media. Raising awareness about safety issues and promoting our activities helps gamer community support and participation. Our staff also volunteer at SHMU, a local radio station, allowing us to reach a wider audien and cover topical safety and community issues. Future Fundraising Strategies 2025 has been a challenging year for the charity sector in general and Absafe have also succumbed to fundraising pressures and seen a significant drop in funds over the last year. In early 2026, the Absafe Board will review its 5-year strategy to enswe it is relevant, fit for purpose and provides the Charity with the best chance to remain sustainable. A close oversight on cashftow. along with how restricted and unrestricted funds are utilised wll be required going forward. The Board will continue to meet monthly for as long as is required (or more frequentiy via ad hoc meetings rf deemed neSsary) to ensure the Charity is govemed in line with exFectations and requirements. The focus areas for the 5-year strategy review wll include the followrng points for cCS1derati0n, but rM)t limited to: Financial: Cashflow to provide sustainable operations arKI delivery of is critical: Review cashflow as frequently as the Board deems necessary. Review policy around expenditure and allocation of funds. Direction setting to ensure value for money. LcM)k for opportunities to further redu operating costs. Strengthening and sharpening our organisational identity: A dear, compelling identity makes everything else easier- fundraising. partnerships. volunteer recruitment. even intemal decision-making. Define a crisp value proposition: Why Absafe? Why now? Refresh your messaging so it resonates with young people. parents. schools. and corporate partners. Build a consistent brand experience across digital. in-person, and educational programmes. Deepen partnerships beyond funding: Money is one fomi of suppcKt- but long-term sustainability comes from relationships. Schools & colleges: Co-design safety programmes. embed Absafe into curricula. or create annual partnership agreements. Corporate partners: Offer employee volunteertng. safety workshops. or CSR packages that go beyond donations. Local authorities & emergency services: Posrf(ion Absafe as a strategic partner in communty safety outcomes. Impact Measurement: Funders increasingly want evidence. Gro comes from proving your value. Develop a simple but robust impact framework. Track long-term behavioural change, not just attendance. Use data to refine programmes and tell powerful stories. 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 7 130
Absafe SCIO Chair's report (continued) Future Fundraising Strategies (continued) Diversify Programmes and Revenue Streams: Even with a strong fundraising plan. resilience comes from multiple income sources. Examples to be considered indude but not limited to= Fee-for-service workshops for businesses. Accredited training for teachers or youth workers. Digital safety modules that can be linSed or sold. Annual events that become SFgnature communty fixtures. Build a Strong Volunteer Talent Pipeline: Absafe's work is peopl&powered. Create clear volunteer pathways with training. recognition, and prcrfJression. Partner with universities for placements and intemships. Develop leadership capacty intemally so the organisation isn't dependent on a few key individuals. Elevate our Public Profile: Visibility drives trust. partnerships. arKI funding. Regular storytelling on social media. Media partnerships with local press. Thought leadership on youth safety, digital safety, or communty resilience. A refreshed website that showcases impact and opportuntties to get involved. Strengthen Governance & Intemal Systems: Growth requires solid foundations. Review board composition and skills. Review digital tools to drive efficiency, structure and transparency. Review our 5-year strategy, aligned with our fijndraising strategy. Review governance strategy to ensure the Board are setting appropriate levels of governan and direction. Future-Proof through Innovation: Absafe's mission sits in a fast-changing world. Explore VRIAR safety simulations. Develop digital-first programmes remote or hybrid delrvery. LcM)k to build partnerships with tech companies for innovation support. Embed Community Voice in Everything: Sustainabilty comes from relevance. Look into feasibility of creating youth advisory panels. Run regular feedback loops with teachers and parents and other key stakeholders. Co-design new programmes with the communities we serve. The output from the Board of Trustees strategy review will set the tone and guide the future direction of the charty to fulfil its objectives and mission statement. From this. an actionable list of activÈtÈes which Absafe will undertake in the short, medium and long term will be produced. Governance and Structure Absafe is govemed by a Board of Trustees who are respjnsible for the strategic direction and oversight of the charity. The Board normally meets quarterly to review performance, set priorities. and ensure compliance with regulatory requirements. However, the Board have been meeting on a monthly basis since August 2025 whilst the charity faces funding challenges. 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 8 130
Absafe SCIO Chair's report (continued) Conclusion All of this woukl not be possible wthout the hard work fomi our dedicated team of staff and volunteers, as well as the support reiVed from our local community, and our wblic and private sector collaborators. Through this support, l am immensely proud of what Absafe has achieved over the past 12 months and I'm optimistic that li will continue to promote health, safety, wellbeing and prevent accKlents in the years to come. On behalf ol the AbsaTe Board QT Trustees, I would IIKe to extend my grainu(k io all our supporters, volunteers, and staff for their dedication and hard work over the past year and I Ik forward to continuing this in 2025 and beyond. Chair Date: 23 DecemtEr 2025 2025 acuunts for approva1.pdf139fTe96fr195f4betsg)98a33trf P4e: 9130
Absafe SCIO Report of the Trustees for the year ended 31 March 2025 The Trustees submit their report and the accounts of the SCIO for the year ended 31 March 2025. The SCIO infomiation set out on page 2 fomis part of this report. The accounts comply with cuent statutory requirements the charity's constitution and Accounting and Repjrting by Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standards applicable in the UK and Republic of Ireland {FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts {Scotland) Regulations 2006 (as amended). Structure, govemance and management Nature of goveming document Absafe is a Scottish Charitable Incorporated Organisation (charity number. SC027660). The charitable organisation is governed by its constitution lodged wtth OSCR. Recruitment and appointment of trustees The charty's constitlrtion outlines the powers for appointing and removing Trustees. Board members are elected by ballot from nominations put forward by the charity's members. At each Annual General Meeting, on&third of the elected Board members retire but are eligible for reappointment. The charty seeks to appoint tnjstees who have a specific interest in lis charitable objecttves or whose skills complement the existing board. The positions of Chairperson. Vice-chair. and Treasurer are elected by the board. Induction and training of trustees New trustees receive an induction pack and are intrcmjuced to the Board's workings during their initial meetings. Board training is continuously reviewed to incorporate new legislation. ensuring members are fully aware of their legal duties and responsibilities. Key management personnel The Board of Trustees and the Chief Executive are considered the key management personnel. responsible for directing, controlling, arKI running the charity da1. TrUStS volunteer their time and receive no remuneration. Trustees must disdose all relevant interests, register them with the Chief Executive. and withdraw from decisions where a conflict of interest arises. The Chief Executive's pay is reviewed annually and typically increased in line with average eamings and available funding. Organisational structure The Board of Trustees, normally meeting quarterly, govems the charity. However, the Board have been meeting on a monthly basis since August 2025 whilst the charÈty faces fijnding challenges. The Trustees appoint a Chief Executive to manage the charity's day-to-day operations. 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 10 130
Absafe SCIO Report of the Trustees for Ihe year ended 31 Mwch 2025 {continued) Board of Trustees The current Board members comprise the irKlividuas $ted on page 2. During the year, the folk)wing Trustees were appK)inted I resigned: There were no retated party transactions with any )rnles or buneSses. related to the Board members. (*Jring the year. Risk management The trustees manage risk through a eornprehensive risk register that operates as a Strateg and operational planning tool. In addition to identifying 2nd mitigating deliv and eomplianee risks. the register incorporates oversight of income and expendtture Janning. review of the chartty's constilution, and alignment Mqth Absafe's evolving business strategy. This integrated approach enables trustees to take a proactive view of financial sustainatrA'Ity, governance, and organisational direction, ensuring decisions are informed. proportionate, and aligned with charitable purposes. The risk register is reviewed regularfy and at least annually by the Board to ensure that risks remain current and that mitigation measures refieet the organisation's move towards a more mobile, agile, and community-led delivery mtsjel. Key strateJic risks indude income sL3bility. maintsining unrestricted funding to support core cosls, ensuring the o)nstitution remains fit for purpose, and aligniry business strategy with community need and organisatK)nal capaLity. These risks e actively managed through income diversification, regLlar firBncial rrK)nrtoring, scheduled governance rewew, and adaptive planning. Trustees retain oversight of this process to ensure Absafe remains resilient, complHnt, and strategi¢alty postioned to deliver sustanable impact. ObjeGtive5 and activities Principal activities Absafe's purposes are fOnallY stated as: The saving of Itves The advancement of ciiizenship OT community devdopment The advancew£nl of education Over the past year. Absafe has continued to evolve its approach to better meet the changing needs of the communty. Mowng away from tradib"onal, one-size-fits-all delivery. the organisation has focused on education, eaty interventh?n, and praclical SUPPDrt that strengthens mental wellb&ng and builds indrvidual and communty resilience. Through respcnsive, community-led prcgrammes, Absafe has supported people to develop confidence. lrfe skills, and the ability to cope with thallenges, while also fostering stronger conneclions and safer environments. This fiexible. person-centred approach has enabled Absafe to reach those most in need and deliver meaningful, lasts'ng rnpact across the communities it seNes. Aberdeen Safer Cornmunty Trust was frst recognized as a charity on 15 February 1998. It was incorporated as a c(xnpary limited by guarantee on 29 January 2IX)8 and converted to a Scottish Charitable Inc¢xporated Ckganisalion, changing ts iame to Alafe on 2 October 2012. 1D 2025 acuunts for approva1.pdf139fTe96fr195f4betsg)98a33trf P4e: 11130
Absafe SCIO Report of the Trustees for the year ended 31 March 2025 (continued) Principal activities {continued) Absafe's mission is to improve safety. wellbeing, and resilience wthin communities through education. prevention, and early intervention. The organisation works in a communty-led and inclusive way, supporting individuals to build skills, confidence. and awareness that redu risk and promote positive lrfe outcomes. Absafe delivers practical, accessible programmes that respond to local need, strengthen community connections. and create safer environments, while operating in line with its charitable purposes, core values. and governance responsibilities. Activity Summary Educational Pmgrams and Community Engagement Absafe's mission remains finnly rooted in inspiring and saving lives through education, Tnnovation, and community engagement. Throughout the year. we have continued to promote safety and wellbeing across Aberdeen and beyond, delivering programmes that respond to emerging risks and societal changes. Our work is underpinned by values of compassion. collaboration. and wisdom. and this year has been a testament to those principles in action. During the year, Absafe reached a wde and diverse audience through our safety programmes and community-led projects, while continuing to work with children and young people through experiential safety learning aligned with the Curriculum for Excellence. Our communty engagement remains strong, and we continue to focus on inclusivity. relevance. and innovation in how we deliver our mission. Campaigns and Pmjects In recognition of the shifting funding landscape and operational pressures wthin the third sector. Absafe has adopted a more project-based model to ensure we remain a viable. resilient. and impactful charity. This approach has allowed us to adapt to the available funding streams while continuing to meet the needs of our community. We have delivered targeted programmes using skilled facilitators. induding the Aberdeen Youth Leadership Empowetment Programme (AYLEP) and our Creative Connections initiative, which combines art, music, and drama therapy to support mental wellbeing. These projects allow us to respond dynamically to specific funding calls and )Cial issues. while retaining the quality and effectiveness of our delivery. We also continue to support and coordinate a vibrant community choir, which now has over 25 active members. The choir not only offers a creative and social outlet but also strengthens our connection with the local communty and contributes to wellbeing and resilience. Our digital safety work continues. and we have maintained delivery of our cyber safety sessions to help people of all ages navigate online spaces more safely and confidently. This remains a core etement of our education portfolio. particularly as digital risks continue to evolve. In Q2 of the financial year, Absafe moved to new premises. which provide a more suitable and cost- effective base of operations. The new location offers greater flexibility and improved facilities. supporting our goal to diversify revenue and expand our reach. This move also helped reduce operating costs, allowing us to reinvest savings into project delivery. 11 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 12 130
Absafe SCIO Report of the Trustees for the year ended 31 March 2025 (continued) Funders, Grants and Sponsors During the year, Absafe was grateful to receive funding and sp(SorshiP from a range of charitable trusts, funders, and local organisations, enabling the continuation and development of both core activities and targeted community programmes. This support contributed to general organisational costs as well as specific initiatives focused on education, employabilty, mental wellbeing, resilience building, communty safety, and inclusion. Absafe extends its sincere thanks to all funders and sponsors for their generosity and trust, whose contributions have been vital in allowing the organisation to respond flexibly to communty need and deliver meaningtul impact across the communities it serves. During the year, Absafe secured a diverse range of grant funding and sponsorship to support both core costs and targeted communty programmes. Funding for general and organisational costs was received from Amold Clark (£1,000), Abz Prop Fund (£700). and the Stafford Trust (£3,250), helping to maintain stability and delivery capacity. Programme-specific funding included £11,560 from the Baird Watson Charitable Trust for the AYLEP programme" £6,000 from the Charles Hayward Foundation and £1,000 from WG Edwards to deliver the Dinnae Get Scammed digital safety project" and £20,000 from CNOOC to support education delivery across communities. Creative and wellbeing initiatives were supported through £7.652 from CMHWF (AVA HIF North) and £2.979 from CHMWF (via ACVO) for the Creative Connections project. alDngside £3.000 from NHS Grampian CharÈty Community Grants (Aberdeen Words Round 3) for the Communty Choir. Employability activty was strengthened through £9,981 from NHS Grampian Charity Community Grants, while communty and inclusion-focused work was supported by Charity United Way (£1,500), Women's Fund Scotland (£4,800) for a women's group, Alan Ruther Wealth Management Ltd (£1,970) to deliver school safety sessions, LEAF for outdoor activities, and Verden Sykes (£500) for No Knives, Better Lives. Finance & Reserves Despite the achievements above, the charity has f&ed financial challenges. This yearfs accounts show Absafe secured £75,876 (2024 - £113.204) in income, made up of unrestricted donations and grants of £3.145 (2024 - £5,235), restricted donations and grants of £68,691 (2024 - £103,766) and schcK)I visits and corporate ServIS £4,040 (2024 - £4,203). Total expenditure in the year was £137.970 (2024 - £139.305). The funds balance at 31 March 2025 was £12.301 12024 - £74,395). Included in this are unrestricted funds of £5,772 (2024 - £74,395) and restricted fvnds of £6,529 (2024 - £nil). The reduction in income reflects both the competitive grant environment and timing of mulb-year funding streams. Nevertheless. we have continued to manage our resources prudently and focus spending on front-line activity wherever possible. These financial challenges are part of a wider trend affecting the entire third sector. The current funding environment has become increasingly difficult, wtth fewer grants available, increased competition, and many traditional sources of support scaling back due to broader economic pressures. This funding crisis is now endemic across the charitable sector, placing immense strain on organisations delivering crff(ical services. Absafe is not immune to these pressures, but we continue to evolve - both structurally and operationally - to ensure we can survive this period while staying true to our core mission. Our transition to project-based delivery, use of skilled facilitators. strategic partnerships. and emphasis on innovation are all part of a broader effort to remain sustainable. relevant, and impacfful in these challenging times. The Board of Trustees and the CEO are fully aware that Absafe is at a point where financial vlIanCe is essential. In response, we have introduced monthly board meetings focused on finance and funding, ensuring regular updates and collective accountability. We continue to monitor our position against the reserves policy target of £36,000, which equates to approximately three months of operational costs. Current reserves are below this level and increased funding is required combined with cost cutting where possible. Budgets and cash flows are regularty updated and reviewed. 12 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 13 130
Absafe SCIO Report of the Trustees for the year ended 31 March 2025 (continued) Finance & Reserves (continued) The charity has considered the reserves required and have taken into account their jent and future liabilities. The Trustees aim to increase reserve funds at a level which equates to approximately three months of operational running costs. To achieve this. unrestricted cash reserves of £36.000 are required. Finance Strategy Absafe's fijndraising approach is designed to support the organisation's long-term sustainabilty while remaining fleble and responsive to the needs of the communities it serves. Fundraising activty focuses on securing reSoUrS to ddiver education. prevention. wellbeing. resilience-building. employability. and community safety initiatives, in line with Absafe's charitable purposes, core values. and goveming documents as registered with OSCR. The organisation operates a predominanty project-based. communty-led model. enabling programmes to be shaped by lived experience, partnership working, and local need rather than a fixed or traditional delFvery approach. Funding is sought to support both targeted projects and essential core costs. Tecognising that strong governan, safeguarding, and org[satIOnal capacFty are crrtical to effective delivery. Absafe seeks a balanced and dtversrfied funding mix. induding charitable trusts and foundations, statutory funding, corporate sponsorship, communty grants. and partnership funding. This approach reduces relian on any single income Sour and strengthens financial resilience, while allowing the organisation to develop innovative pilot projects that can be evaluated and scaled where successfvl. All fundraising activity is carried out ethically and transparently. in line wth OSCR requirements and good govemance practi. Restricted funds are managed appropriately and used solely for their intended purpose, wÈth clear monitoring and reporting aangernents in place. Absafe plaS strong emphasis on demonstrating impact, ensuring that funding is clearly linked to positive outcomes for individuals and communities. and that leaming from evaluation informs future fvndraising and project development. Key risks to the organisation include over-reliance on short-term or restricted funding, changes in funder priorities, and increased competition within the funding landscape. These risks are mitigated through proactive diversification of income streams, early identrfication of fijnding opportunities, development of unrestricted funding where FM)ssible, and maintaining strong relationships wth funders and partners. Addibonal mitigation measures indude robust financial monitoring. realistic project planning aligned to organisational capacity. and regular review of fundraising perfomiance by trUStS and senior leadership to ensure continued alignment wtth Absafe's charitable aims and communty need. Due to the cuent dimate, the financial position of Absafe is being closely monitored. The board wll Introdu additional financial controls such as placing a lower limit on capital expenditure and ensuring Xero is kept up to date on a monthty basis to support more accurate financial forecasting. Plans for the Future LkIng ahead, Absafe will continue to deliver meaningful, relevant programmes that prevent accidents and support wellbeing. We will build on the work achieved over the past year, seek new partnerships, and develop our fundraising effOrtsartIcularlY through digital platfonns and community-based initiatives. Our new premises allow for outdoor and creative projects, and we remain committed to responding to the needs of our communty with compassion. professionalism. and purpose. 13 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 14 130
Absafe SCIO Report of the Trustees for Ihe year ended 31 Mwch 2025 (continued) The Trustees would like to thank everyone tho cortributed to Absafe's work this year-our volunteers, staff, funders. partners. and participants. Your dedication and belief in our mison make everything possit4e. Tojether. we remain focused on creating a safer. healthier. and more connected communty for all Signed on tEhalf of *e Board of Trustees Chair Date: 23 December 2025 14 2025 acuunts for approva1.pdf139fTe96fr195f4betsg)98a33trf P4e: 15 130
Absafe SCIO Independent examiner's report to the Trustees of Absafe SCIO I report on the accounts of the charity for the year enc 31 March 2025 which are set out on pages 16 to 28. This report is made to tNslees. as a body. in a¢wdance with the t$ of my engagemenL My work has bn undertaken to enable rne to report my opinion sel out below and for no other purpose. To the fvllest exteni perItt& by law I do not ap1 or assume resFM)nsibilrty to YOne other than the trustees, as a bcmjy, for my work or for this reporL Respective responsibilities of trustees and examiner The charity's trustees are resFK)nsible for the preparaton of the accounts in aec(Ydance 1th the tems of the Charrties and Trustee Invesknent (Scotland) Act 2005 and the Charities Accounts {Scotland) Regulations 2006(as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) lo (c) of the 21x16 Accolnts Regulan5 does rt apply. It 15 my responsibility to examine the accounts as required under section 44(1) Ic) of the Ac* and to state ther particukT m&ters have come to rny attention. Basis of independent examinef s statement My examrialK)n is carried in accordan wrth RegulalK)n 11 of the Charrtles ACUnts (Scooand) Regulaticns 2006 las affleNded). An exarnination indude5 a review (rf the accDuntitvJ records kept by the eharity and a comparison of the accounts presented with those cordS. It also Inc[eS consideration of any unusual items or disclosures in the aecounts and seeks explanations from trustees ts)neeming any such matters. The procalures undertaken do not prolde all the eviden Ihat would be required in an audit. and consequently I do not exwess an audt q)irion on leW given by the accounts. Independert examinerfs stalernent In Ihe course of my examination. no matter has come to my attention: which gives me reasonable cause to believe that in any materBI respect the rewirements: - to keep accotnting recorts in accordan with Section 44{1) la) of the 25 Acl and Regulation 4 of the 2006 Accounts Regulatons, and - to prepare accounts whith acciyd with the accountirYJ records arKJ comply with Regulation 8 of the 2006 Aecounts Regulaticms have mt been me( or to which, in my opinion, atkntion should be drwn in order lo enable a prcper understsnding of the acGoLnts to be reached. As detailed in the Trust$ Annual Rerx)rt. the SCIO has significant fijnding chaIngeS which rne$ that there may be insufficient funds available to sustain the charity until 31 March 2026. The trustees are confident that alternative sources of kjnding Mryll be secured. On this basis, the trustees have concluded that rt remains appropnate to prepare the charty's accounts on a going conrn basts. The trustees are aware that If alternatlve fundlng 15 rK)t secured Ihen the charfty wlll no longer be a golng For and on behalf of Heneerson Loggie LLP Chartered kcountants 1 Marischal Squ¥e Broad Street Aberdeen AB10 1BL 15 2025 acuunts for approva1.pdf139fTe96fr195f4betsg)98a33trf P4e: 16 130
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Absafe SCIO Balance sheei at 31 March 2025 2025 2024 Note Fixed assets Tangible fixed assets 2,076 6,595 Current assets Debtors Cash at bank arKI in hand 10 2.950 26.152 71.002 87,179 97,154 Creditors: amounts falling due within one year (76,954) (29,354) Net current assets 10,225 67.800 Net assets 12,301 74,395 Fund5 R¢?triGt¢d UnreSted 12 12 6,529 5,7T2 74.395 12,301 74,395 chair 23 December 2025 17 2025 acuunts for approva1.pdf139fTe96fr195f4betsg)98a33trf P4e: 18 130
Absafe SCIO Notes to the accounts Accounting policies SCIO inforniation Absafe SCIO is a Scottish Charitable Incorporated Organisab'on. The principal address is shown on page 2. Basis of preparation The financial statements have been prepared in accordance wtth applicable accounting standards and under the historical cost accounting rules. The financial statements incorporate the requirements of the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan wth the Charrties SORP (FRS 102), the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Chartties Accounts (Scotland) Regulations 2tM)6 (as amended). Absafe SCIO meets the definition of a public benefft entity under FRS 102. The financial statements are prepared in sterling. which ts the functronal CUTrency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Further information on this has been included wtthin the Chair's Report and the Trustee's Annual Report. The financial statements have bn prepared on a going concem basis as the trustees have considered the financial projections to 31 March 2026 which are based on the future prospects and funding requirements of the charity. Based on these projections, the trustees are satisfied that the finanaal needs of the charity should be met from within its current faalities and agreements and therefore the going concem basis is appropriate for the preparation of these financial statements. Income recognition Atl income is recognised, in the Statement of Financial Activitses (SOFA) once the charity has entitlement to the income, there is SLrffictent rtaInty or reIpt and so it is probable that the income will be received. and the amount of income receivable can be measured reliably. Voluntary income is induded in the SOFA in the year in which it is receivable. Income from grants. including capital grants. is induded when it is receivable. except where the charty has to fulfil conditions before becoming entitled to li or where the donor has specified that the income is to be expended in a future period. In these circUmstanS income is deferred until those periods. Income from investrnents is included in the SOFA in the year in which it is receivable. 18 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 19 130
Absafe SCIO Notes to the accounts (continued) Accounting policies {continued) Expenditure recognition Liabilities are recognised as expenditure as soon as there is a legal or constructive oblMJation committing the charity to that expenditure. it is probable that setuement will be required. and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. indusive of any irrecoverable VAT. Expenditure is directy attributed to the relevant category in the SOFA where practical. Other expenditure is allocated on a pro-rata basis on the basis of time spent on activibes. Charitsble activities indudes expenditure associated with provtding advice and supwE to encourage security, public safety and crime wevention and includes both the direct and supwrt costs relating to this activty. Charitable activities also indude govemance costs. Costs of generating funds comprise those costs directy attributable to fijndraising. Grants C instalmenls of grants offered in connection with projects wtth instÈtubons are charged to the SOFA in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as exFendrture when the condÈtions attached are fulfilled. Grants offered subject to conditions'Nhich have not been met at the year-end are noted as contingent liabilities but are not accrued as expendiiure. Funds In the Statement of Financial Activities. fijnds are classffied as either restricted futyts or unrestricted funds. defined as follows= Restricted funds are to be used for specific purposes as laid down by the donor. Unrestricted funds include resources receivable or generated for the objects of the charrty WTihout specific purpose and are available as general nds. These funds can be used in accordance with the charitable objects at the discretion of the trustees. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost. less estimated residual value, of each asset over its expected useful lrfe as follows: Property Plant & equipment Computer equipment 100A straight line 20Yo straight line 33.330kn straight line Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are inttially recoJnised at transaction vaue and sUbseqUenY measured at their settlement value. Leases Where the charity enters into a hire purchase contract or a lease lch entails taking substantially all the risks and rewards of ownership of an asset, the asset is recorded in the balan sheet as a tangible fixed asset and is depreciated over the temi of the agreement. Future instalments under such agreements, net of finance charges, are included wthin credrtors. Amounts payable are apportioned between the finance elemenc which is charged to the income and expendtiure account, and the capital element which reduces the outstanding obligatTrons for future instalments. 19 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 20 130
Absafe SCIO Notes to the accounts (continued) Accounting policies (continued) Leases (continued) All other leases are accounted for as operating leases and the rental charges are charged to the income and expenditure account on a straight4ine basis over the lrfe of the lease. Pension The charity makes contributions to a NEST pension scheme, a defined contribution scheme. the assets of which are held separately from the assets of the SCIO. The pension costs charge represents contributions payable to the scheme. The SCIO'S liability is limited to the amount of the contribution. Gifts in kind Gifts in kind are valued at market value by Ihe Trustees. Judgements and key sources of estimation uncertainty In the application of the company's accounling policies, the Trustees are required to make judgements. estimates and assumptions about the carying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are rewewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the pericmj of the revision ar]d future pericKJs where the revision affects both current and future periods. Income 2025 2024 Donations Corporate sponsorship Poli Scotland Youth Volunteers 2,595 4.435 2.192 3,025 6.627 Income from charitable activities 2025 2024 Grants School and community visits Corporate services 68.811 3,957 83 102,374 3,307 896 72.851 106,577 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 21130
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Absafe SCIO Notes to the accounts (continued) Net movement in funds for the period is stated after charging 2025 2024 Depreciation - restricted funds Depreciation - unrestricted funds Independent examination fee 1.594 761 3.400 5,565 3.905 3.150 Staff costs and numbers 2025 2024 Wages & salaries Employer's national insurance Pension costs 80,064 3,072 2.939 79,647 2.483 1.555 86.075 83.685 The average number of persons empk>yed by the SCIO during the year was as follows: Trustees Multi aspect safety awareness No employees were paid more than £60,000 in the current financial peri. Key management personnel The charity considers its key management personnel comprises of the Trustees and the Trust Manager. Total employment benefits including employers pension contributions of the key management personnel were £55.072 (2024 - £54,483). Trustees emoluments and expenses The Trustees have not daimed any remuneration or expenses during the period. 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 23 130
Absafe SCIO Notes to the accounts (continued) Tangible fixed assets Plant & equipment Comptrter equipment 2025 Property Total Cost At 1 April 2024 Additions Disposals 79,686 51,992 16,489 3.114 148,167 3,114 (10,263) (10,046) {217) At 31 March 2025 69,640 51.775 19.603 141,018 Depreciation At 1 April 2024 Charge for the year Eliminated on disposal 74,373 251 (4.984) 51,750 25 15.449 2.078 141,572 2.354 (4,984) At 31 March 2025 69.640 51.775 17.527 138,942 NBV at 31 March 2025 2,076 2,076 NBV at 31 March 2024 5.313 242 1.040 6,595 Plant & equipment Computer equipment 2024 Property Total Cost At 1 April 2023 Additions 79.686 51.992 16.489 148,167 At 31 March 2024 79.686 51,992 16.489 148,167 Depreciation At 1 April 2023 Charge for the year 66.404 7.969 51,650 100 14,048 1.401 132,102 9,470 At 31 March 2024 74.373 51,750 15.449 141.572 NBV at 31 March 2024 5.313 242 1,040 6,595 NBV at 31 March 2023 13.282 342 2,441 16,065 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 24 130
Absafe SCIO Notes to the accounts (continued) 10 Debtors 2025 2024 Trade debtors VAT recoverable Other debtors and prepayments 120 674 2,156 720 1,957 23.475 2.950 26,152 11 Creditors: amounts falling due within one year 2025 2024 Trade creditors Accruals Deferred income Other crediiors 24,419 3,856 33,716 14,963 20,743 4.011 4,600 76,954 29,354 Deferred income relates to grants received in the year which the donor has spectfied are to be used parbally in future accounting periods. 24 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 25 130
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Absafe SCIO Notes to the accounts (continued) 13 Analysis of net assets between funds Unrestricted Restricted Total 2025 Fixed assets Current assets Current liabiltties 2,076 42,025 (37,572) 2,076 87,179 (76,954) 45,154 (39,382) 5.T72 6.529 12.301 UnrestrÈcted Restricted Total 2024 Fixed assets Current assets Current liabilÉties 3,435 97,154 (26.194) 3.160 6.595 97.154 (29.354) (3.160) 74,395 74.395 14 Pension costs Absafe partiapates in the NEST pension scheme. The cost of the contributions to the defined contribution scheme in the year amounts to £2.939 (2024 - £1.555). 15 Related party transactions Control Throughout the year. the SCIO was controlled by the Trustees. Transactions There were no related party transactions during the year. 16 Legal status Absafe is a Scottish Charitable Incorporated Organisation. 2025 accounts for approval.pdtl39fTe96c-195f4beg09c43eC3C033bc6j Pa3e: 29 130
Henderson Loggie Secure Messaging E.SIGNATURE CERMFICATE Zix 4V 11