## EAGLES WINGS SCIO # Annual Report and Financial Statements for the year to 30 June 2025 Scottish Charity Number SC031493 ## EAGLES WINGS SCIO ## Charity Information ## Trustees Principal Address Scottish Charity Reference No Independent Examiner ## Bankers Grant Wallace Isdale Anderson Alyson McRobbie Kenneth Walker Mark Rogers (apptd Mar 2025) Gatehouse, Strathmore Lodge, 31 Ward Road Dundee DD1 iNG SC031493 James Cornick 1 Mossburn Place Letham, Forfar Angus DD8 2RH Bank of Scotland PO Box 1000 Murraygate Dundee DD1 2EA Report of the trustees of Eagles Wings SCIO eee The trustees present their annual report and financial statements for the year ending 30 June 2025. ## Constitution The trustees of Eagles Wings Trust passed a resolution dated 04 May 2001 describing the trust purpose as relieving the suffering and distress of individuals who are homeless or who are in necessitous circumstances by way of their housing, employment or economic status, suffering or recovering from an addiction to drugs and/or other substances and to advance the Christian religion by sharing the Christian Gospel. ## Trustees The full list of trustees at the year end are shown on page 1. ## Objectives and activities The object of the trust shall be to assist in the care of homeless persons by providing care and support through organising and running a mobile soup kitchen, providing advice and assistance to obtain housing or employment, and visiting those in prison or hospital. ## Financial Review The results are detailed in the attached statement of financial activities and show gross income resources of £67,784 (2024 £87,211), resources expended of £80,209 (2024 - £84,194) and net negative movement of funds of £12,425 (2024 - + 3026) . Total funds as at 30 June 2025 were £31,286 (2024 -£43,711). The financial statements comply with the Statement of Recommended Practice — Accounting and Reporting by Charities (March 2005) As highlighted in the report for previous year to 30 June 2024, the trust /charity suffered the sudden loss of worker and friend Tony Gibson, in May 2024. Funds relating to his funeral are also partly detailed again in this years accounts under ‘restricted funds’ as the costs and income were spread over 2 financial years. ## Responsibilities of Trustees The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time, the financial position of the charity and to enable it to ensure that financial statements comply with the Charity and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ONaie TRUSTEES Dated 27 March 2o2& . ## Eagles Wings SCIO ## Statement of financial activities for the year to 30 June 2025 |2024|Incoming Resources|||tenceneen=-ne225-------------| |---|---|---|---|---| |||Note||General Fund
Restricted
Total| |||Ref||(Unrestricted)
Funds| |||||(See note 1)
(See note 2)| |10,251
41,706
16,700
15,604
2,602
348
—__
87,211
eit|Gifts
Churches
Individuals
Trusts
Others
GiftAidTaxReclaim
Interest
.
TotalReceipts|||11,033
1,970
13,003
32,516
32,516
19,237
19,237
2,115
2,115
)
0
914
914
Sees
65,814
1,970
67,784
**a**—@—$ e
HBF| ||Resources Expended|||| |47,745
4,434
12,471
3,997
7,778
2,618
§,151
0
_|Salaries (incl. PAYE)
Administration
Food/Clothes
Van/Travei
Property Costs
Equipment/Kitchen Supplies
Service UsersExpenses
Miscellaneous|||38,700
38,700
7,297
7,297
12,487
12,487
2,445
2,445
8,400
8,400
2,615
2,615
3,591
3,591
356
4,319
4,674| |84,194
te
ee
3,016
—
2 Ute|TotalPayments
NetPayments/Receipts|||eee
75,890
4,319
80,209
ae
te
80,209
eee
-10,076
-2,349
-12,425
ee
12,425| |0
—_—|TransferbetweenFunds||2|1,251
1,251
6)| |3,016
2Yid|NetMovementin Funds|||eee
-8,825
-3,600
-12,425
reON
12,425| ## Eagles Wings SCIO ## Statement of Balances as at 30 June 2025 **----- Start of picture text -----**
2024 ~»---2025-----
General Fund Restricted Total
(Unrestricted) Funds
General Fund — unrestricted
40,695 Opening Balance 40,111 3,600 43,711
3,016 Surplus/(Deficit) for the year -8,825 -3,600 ~12,425
—_
et43,711 Closing Balance eeeEM31,286 0 31,286LOO
Bank and Cash Balances
16,045 Bank current account 4,372
25,348 95 Day Notice Account 16,261
0 Bank "Trade" Account 10,000
1,607 Petty Cash account 645
712 Cash in hand 8
43,711 31,286
Other assets — unrestricted fund
39,814 Jiffy Truck (at cost) 39,814
**----- End of picture text -----**
The financial statements were approved by the trustees on and signed on their behalf by : Kenneth Walker Trustee 27 MAacn 202k Eagles Wings SCIO ## Notes to Accounts for period ended 30th June 2025 ## 1 Unrestricted Fund This is the General Fund of Eagle's Wings through which all the receipts and payments of running the charity pass. ## 2 Restricted Fund This fund relates to money received in 2023/24 and 2024/25 following the death of Tony Gibson, a much esteemed volunteer of Eagles’ Wings. Some of the donations were wholly specified for Tony's funeral, whilst other amounts were somewhat open-ended, allowing for donations to other organisations that Tony was associated with and also giving scope to take any surplus money into the General Fund. The transfer between Restricted and the General Fund reflects this surplus. 3 No Trustee received any remuneration or expenses in respect of their duties. ## Eagles’ Wings SCIO ## Report of the independent examiner to the trustees of Eagles Wings SCIO I report on the accounts ofthe charity for the year ended 30 June 2025 which are set out on the three preceding pages. ## Respective responsibilities of trustees and examiner The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. ## Basis of independent examiner’s statement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records, It also includes consideration ofany unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. ## Independent examiner’s statement In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: * to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and * to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. sigh: POO Date: 27 \A ANA Lol A Name: James Cornick Relevant professional qualification(s) or body (if any): CIPFA (retired) Address: 1 Mossburn Place Letham, Forfar Angus DD8 2R