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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
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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
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Absafe SCIO
Scottish Charitable [r￿rpo￿7ted 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
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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 prOgr￿meS 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
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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.
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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 sUp￿rt 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, ne￿ssItatIng 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 a￿ayS 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.
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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 ne￿Ssary)
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 cC￿S1derati0n, 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.
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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 li￿nSed 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.
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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 re￿iVed 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 I￿k
forward to continuing this in 2025 and beyond.
Chair
Date: 23 DecemtEr 2025
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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 cu￿ent
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￿. TrUSt￿S 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.
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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 ￿)rn￿les or bu￿neSses. 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 fO￿nallY 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 Al￿afe on 2 October 2012.
1D
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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.
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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 ServI￿S £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 v￿lIanCe
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.
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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 ￿j￿ent 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 fle￿ble and responsive to the needs of the communities it
serves. Fundraising activty focuses on securing reSoUr￿S 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 a￿angernents in
place. Absafe pla￿S 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 trUSt￿S and senior leadership to ensure continued
alignment wtth Absafe's charitable aims and communty need.
Due to the cu￿ent 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
L￿kIng 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 effOrts￿artIcularlY 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
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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 mis￿on 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
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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 b￿n undertaken to enable rne to report my opinion sel out below and for no other purpose. To the
fvllest exteni per￿Itt& by law I do not a￿p1 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 Regula￿n5 does r￿t 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 AC￿Unts (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 pro￿lde 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 2￿5 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 chaI￿ngeS 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 con￿rn 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
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ET (ts r
z¥

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
UnreSt￿ed
12
12
6,529
5,7T2
74.395
12,301
74,395
chair
23 December 2025
17
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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 b￿n 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 re￿Ipt 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 circUmstan￿S income
is deferred until those periods.
Income from investrnents is included in the SOFA in the year in which it is receivable.
18
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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
sUbseqUen￿Y 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
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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
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Jw

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.
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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
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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
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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.
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Henderson Loggie Secure Messaging
E.SIGNATURE CERMFICATE
Zix 4V
11