REGISTERED CHARITY NUMBER: SC034713 Report of the Trustees and Fillalleial Statements for the Year Ellded 31 March 2025 for The Lavender Toueh Gall Robertson CA Tweedside Park Tweedbank Galashiels Selkirkshire TDI 3TE
The Lavender Touch Contents of the Financial Ststements for the Year Ended 31 March 2025 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balante Sheet Notes to the Financial Statetnellts 8 10 14
The LAvellder Touch Report of the Trustees for the Year Ended 31 March 2025 The trustees present their report wilh the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The Charity's objectives are.. l. To provide support for people wilh cancer living in the Scottish Borders 2. To provid¢ support to families of cancer patients living in the Scottish Borders through the ¢an¢er journey. Slgnificant aetivities The Lavender Touch has continued with the main aim to support people living in the Scottish Borders through their cancer experieTrce. This includes those living with ¢an¢er longer tem) and for many those who are in the 1&8t few weeks of life. The charity also supports their families who care for them. The main focus of work continues to be to raise fijnds to provide a free service of complimentary therapy treatments a¢ross the Scottish Borders Region. We have discontinued sales of our in house produ¢ed products. Profit margins had become minimal and we decided to focus our limited resources in other areas. Sales of our sleepwear coTrtinuc. This product, whilst providing a small income. has a primary impact of transfomiing a nights sleep for thosc with specTfic needs, providing theTll with an uninterrupted nights sleep as they no longer have lo change bedding and slccpwear during the night. Our sleepwear is available lor purchase locally and online. Page I
The Lavender Touch Report of the Trustees for the Year Ended 31 Imarch 2025 ACHIEVEMENTS AND PERFORMANCE Charitable activities The referral rate continues to rise gradually. RefetThls are not always evenly distributed across the region. We continue to review the number and geographical disiribution of our therapists to promote a short wail time for Ireaiment. The Charity received donations and gifts frotn individuals and organisalions, raised from a wide variety of iniiialives. We raise funds via the sale of products, table sales al local communiry evenis: rummage sales, grant applicalions and sales in our small shop. We continually look at ways lo ensure ihat the charity is responsive lo the needs of the local community aTrd engage more companies 10 become Charity partners for the year. This year we have had a focus on reviewing our policies and procedures. This has been led by one of our trustees who has experience in this arei supported by admin support and development mijnager alongside a local organisalion which providcs charity support in this area. Anoih¥r trustee led a ¢ollaborative piece of work on our values. Our Values Our work is rooted in a few key values that guide us every day. These values are the heart of our work, and they remind us why we do what we do. Compas51011 Comp¢s7o is al the core of everything we do. We approach each service-user, volunteer, Éherapisl, employee and m¢Tnber of the public with genuine care and warmth recognising their dignity and worth. Cotntnunity We are deeply connected to the people and place of the Scottish Borders. We are loyal partners to our community through ¢hallenges and opporttknities. Understanding Wc strivc to truly listen and learn from the experiences of others. We create a culiure ol inclusion where everyone feels 5ccn, heard and valued. Trustworthy We are commirted lo being a charity that people can depend on. We eam trust through honesty, integrity and eonsislency in everything we do. Persoll-focused W¢ place pcople al the heart of everything we do. Our work is rooted in dignity and a commitment to empowering the pcople we work with. We held a "review day" where we invited tn]stees, employees, therapists and volunteers (a number of whom have been service users) to attend. This was an opportunity to discuss what is going well, what isn't so good and to suggest thoughts and ideas for moving forward. Our charity Shop is now open 6 days per week and is sUPPOrted by a dedicated and increasing group of volunteer5. Whi18t the majority of volunteers are retired we now have a numb£r of younger volunleer5 giving a greater age range and enabling us to gain a wider range of views on charity development on an ongoing basis. We lake every opportunity lo celebrate our volunteer5 particularly during volunteers week. on social media and we invite them to express their thoughts and views. Local community donations and sales remain high. There are some donations to the shop which we are unable lo utili5e, therefore we 'recle, these items to other charities e.g. Smalls for All. Arthurshiel Animal rescue Centre etc. Donations are so high that we have increased the number of rummage sales which are alway5 very well attended and are increasingly being a regular part of the local community calendar. The profile of donations. gift5 and fundraising continues lo change over lime. We review our financial position throughout the year lo ensure we either break even or make a small profit which enables u5 to continue charity developmenl. The Charity continues lo use social media to raise the profile of the eveRts and work the charity does a5 well as contributing to the wider local cotnmunity by protnoiing evenis and fundraising of those people that support us. We continue lo work with a local markeiing cotnpany lo improve our visibility in the local community, inilial reports demonstrate an increase in engagement. This has been particularly help1 in spotlighiing the people we can support, our vnliintper %hnn 8lps Page 2
The Lavender Tou¢h Report of the Trustees for the Year Ended 31 Mareh 2025 Our Charity Development Worker and Charity Athninistration Support Work¢r are both committed to the work of the charity and keep our day to day 5crvices nn1Thg. Thcy are both cs3enti&l to the smooth running of The Lavender Touch. The Lavcnder Touch was voted as the best Charity and Community Organisation Award at the Galashiels Heartland Awards 2025. Local xecondary schools engage with Youth Philanihropy Initiativc Scotland, to offer young peopl¢ the opportunity to research and work alongside local Charities. Thcy then pruent their proposa15 at a school event and if successful progre&s to a regional Cvent. We have worked with a r]umber of groups of students for several year5. This year a number of groups chose tlie Lavender Touch as iheir charity, each engaging with us as they prepared their presentations. The winning group had ehoyen The Lavender Toueh as their charity with pi'ize mOY being donated ta the charily. We are keen to continue to support these young people it provides the opportunity to hav¢ a discussion around cancer, fundraising and the value of volunieering. FINANCIAL REVIEW Financial position During the 12.monih period, the Charity generated a Surp1 on general funds of £40,249 (2024 - surplus of £835). Reserves policy The Charity aims lo hold rcserves to covcr two y¢arg worth of costs. Available genernl reserves at the year end were £184,253 (2024- £144.0(H). FirruRE PLANS In 2025126 we plan to: - Continue 10 grow OUT volunteer b&8e, providing good support and education relevant to their role - Explore and potentially irnplcmcnl s¢lf-referral for treatments Itnprove the marketing of the charity, ils services and products Covld-19 Covid-19 has continued 10 impact the Charity in that income streams have changcd. We no longer have access to the same NFIS prcmises for treatTn¢nt provision, aliernaiiv¢s will come al an additional cost to the charity. STRUCTURE, GOVERNANCE AND MANAGEMEr Governillg document The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). Thc charity wa5 previously an unincorpornted asso¢ialion but changed its legal forn) to a SCIO on 25 June 2015. The assets of the unin¢orporaled association were transferred lo the SCIO on l July 2015. It ha5 & single tier 5tructur¢ and as such the trnstees are the mernber5 of the charÈty. Recruitinellt And #ppointment of new trustee$ Potential trustres are identified by current board members on Ihe basis of their expertise and skill seL REFERKNCE AND ADMINISTRATKVE DETAILS Regislered CbArlty number SC034713 Page 3
The Lavender Toueh Rtport of the Truste¢s for the Year Ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS Jndtpendent Examiner Gall Robertson CA Tweed8ide Park Tweedbank Galashielb Selkirkshirc TDI 31'E CoMIlENcEmENT OF ACTIVITIES Thc SCIO was incorporated on 25 June 2015, changing conslittjtion from an unincorporated chariiv. It commenced Irdding on l July 201). Approved bv order of the board of trusiees on . - and signed on its behalf by.. Page 4
Independent Examiner's Report io the Trnstees of The Lavender Touch I retM)rt on the accounts for the year ended 31 March 2025 sel out on pages six to fourteen, Respeetive responsibilitie5 of trnstees and examiner The charity'5 trustees are resp)nsible for the preparation of the accounts in accordance wilh the ternis of Ihe Charities and Trustee Investment (Scoiland) Aci 2005 and the Charytics Accounts (Scotland) Regulations 2006 (as amended). The tharity's trustees consid¥r thai the audit requirement of Regulation 1011 I(a) to (c) of the AccouTJts R¢gulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Acl and to state whether particular matters have come to my attention. Basis of the independent exAminer'5 report My examination was carried out in cordanCe with Regulation I l of the Chartties Accounts (Scotland) Regulations 2006. An examination in¢ludes a revi¢w of the accounting records kcpt by the charity and & comparison of the accounts prescnted wilh thosc r¢rordb-. IL alio iiicludes Goitsideration of any wiusual items or diselogures in the accounts, and seeking explanations from you as trus¢e¢s coneeming any such matters. The procedures undertaken do not provide the evidence tliat would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounls. Independent examiller's statement li) Gonnection wilh my examination, no matter has come to my attention . (l) which gives me reasonable cause to believe that. in any material respect. the requ1Ments to kcep accounting rewrds in accordance with S11n 44{1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts whÈch accord with the awounting records and to comply with Regulation 8 of the 20CI6 Accounts Regulations have not been mel. or (2) to which, in my opinion, attention 3hould be drawn in order to enable a proper understanding of the accounts to be reached. Gall Robertson CA Tweed5ide Park Tweedbank Galashiels SelkiTkshire TDI 3TE ?.P..l.i.o l.i.¥,,.............. Page 5
The Lavender Touch Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Toial funds Unresiricfed nd Reslricled funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 72,253 72,253 34,635 Charitable aetivities Support of cancer patients and family 14,35) 14,35) 15,798 Other trading activities Investment income 73,044 1,646 73,044 1,646 48.888 1,494 TotAI 161,298 161,298 100,815 EXPENDITURE ON Raising fvnds 14,150 14,150 23,605 Charitable activities Provision ofAromatherdPy services Support ofcancer patients and family 55,943 50.956 55,943 50,956 34,977 41,398 Total 121,049 121,049 99,980 NET IINCOME 40,249 40,249 835 RECONCILIATIOIN OF FUNDS Total funds brought fonvard 144,004 144,004 143,169 TOTAL FUNDS CARRIED FORWARD 184,25J 184,253 144,004 The noles forni part of these financial slalemenls Page 6
The Lavender Touch Balance Sheet 31 March 2025 31.3.25 Total funds 31.3.24 Total nds Unrestricted fijnd Reslricted funds Notc3 FIXED ASSETS Inlangiblc assets Tangible assets 18 170 12 188 CURRENT ASSETS Stocks Debtors C&gh at bank and in hand 13 14 6,352 514 183,569 6.352 514 183.569 7.883 J81 138,981 190,435 190,435 147,245 CREDITORS Amounts falling due within one year 15 (6,182) (6,182) (3,429) NET CURREErr ASSETS 184,253 184.253 143.816 TOTAL ASSETS LE CURRENT LIABALITIES 184,253 184,253 144,004 NET ASSETS IPA,253 184,253 144.004 FUNDS Unreslricied fvnd8 17 184,253 144,004 TOTAL FUNDS 184,253 144,004 The financial Jtstements were approved by the Board of Trustees and authorised for issue ,.atlA£2..1.2.i............... and were signed on its behalf by.. The notes forni part ofihese financial 5lal¢menis Pagc 7
The Lavender Touch Notes to the Financial Statements ror the Year Ended 31 Marcb 202S ACCOUNTING POLICIES Basis of preparing the finaneial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Ac¢ounling and Reporting by Charities: Statemerkt of Recommended PracÉice applicable io charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the CharÉties and Trustee Investment (Scotland) Act 2005. The financial statements h&ve been prepared under the historical cost convention. The Charity constitutes a publie benefit entity. The trustees consider ihat there are no material uncertainties about the Charity's abiliry lo continLte as a going concern. lucome All income is recognised in the Statement ol FinClaI Activities once the charity has entiilement to the funds, it is probable that the incotne will be received and the amount can be measured reliably. Expenditure Liabilities are recu¥niscd as expenditure as soon as Éh¢rc is a legal or constructive obligation committing the charity to that expendilurL: it 15 probable that a trattsfcr ol econotnic benefits will be rcquirLd in settlemenl and the amount ol the obligation cal) be measured reliably. Expcnditure is accounted for on an accruals basis and has been classified under h¢ading5 that aggregate all ¢ost rcldtcd to the category. Where costs cannot be directly attributed to particular headings thcy have been allocaled to tIVItieS on a basis consistent with the use of resources. GraTrts offered subject lo conditions which have not been mel al thc ycar end date are noted as a commitment but not accrued as expenditure. Intangible fixed assets Dcvclopmcnt Costs 330/0 Straight line depreciation All intangible fixed &ssets are initially reLordcd al cost. Amortisation is calculatcd 50 &S to write off the cost of an assel, ovcr Ihc useful economic life of Ihal asscl which is strdight line over 3 years. Tangible fixed assets Deprcciation is provided at the following annual rates in order lo write off each asset over its estimated useful life. Fixtures and Fittings Computer Equipment 250/0 Slrdight line depreciation 2jO/D Straight line depreciation Tangible assets are initially recorded al cosL and are subsequently stated at cost less any accumulated depreciation and impainnent losses. Any tangible &ssels carried at revalued amount5 are recorded al the fair value at the dale of revaluation less any subsequent a¢cumulaied depreciation and subsequent accumulated impaimjent losses. If there is an indication ihat there ha5 been a significant change in depreciation rate, use[ life or residual value of tangible assets, the depreciaiion 15 revised prospeciively lo reflect the new estimates. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other Comprehensive income and accumulated in capital and reserves, excepl to th¢ exlenl il reverses a revaluation decrease of the same asset previously recognised in profir or loss. A decreas¢ in Ihe carrying amount of an asset as result of revaluation is recognised in oiher comprehensive income to Ihe exlent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that &ssel. Where a revaluation decrease exceeds the accumulaied revaluation gains accumulated in capiial and reserves in respect of Ihat asset, Ihe excess shall be recognised in profir or105S. Impairnient Page 8 continued...
The Lavender Toutb Lyotes to the Fillancial Statements - eolltillued for the Year Ended 31 March 2025 ACCOUNTING POLICIES- continued Tangible fjxed assets A review for indicators of impairnient is carried out at each reporting date, with the recoverable amount being estimated wher¢ such indicators exisl. Where ihe carrying value exceeds the r¢coverable amount, the asset is impaired accordingly. Prior impaimients ar¢ also reviewed for possible reversal at each reporting date, When it is not possible to estimate the recoverable amount of an individual Se( an estimate is made of the recoverable amount of the cash-generating unit lo which the a&8et belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other &8sets or groups of assets. Stoeks Stocks are valued at the lower of cost and nel realisable value, after making due allowance for obsolete and slow moving items. Taxatio The charity is exempt from t&x on ils charitable activities. Fund aecoullting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of thc trustees. Restricted funds can only be used for particular restrictcd purposes within the objects of the charity. Restrictions arise when specified by the donor or when lld3 arc raised for particular restricted purp05e5. Further explanation of thc nature and purpose of cach fund is includcd in the notes to the financial statement& Pensioll costs and other post-retirement benefits The chaTity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Dollated goods Whcrc practicable, donated goods for resalc are measured at fair vue on initial recognition. which is the expected proceeds from sale less the expected costs of sale. Duc to the large number of low value items donated for resale in the shop and the absence of a stock control system. the charity believe it is impracticable to value these items when donatcd, and in this c&se thcir value is recognised when they are sold. Provisions Provisions are recogni5ed when the entity has an obligation at the reporting dat¢ a5 a result of a past ent. it is probable that the entity will be required lo transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in th¢ statement of financial position and the amount of thc provis70n as an exp¢nse. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusled to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjuslments to the amounts previously recognised are re¢ognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present valu¢ of the amount expected lo be required t0 settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises. Page 9 continued..-
The Lavender Touch Notes to the Financial Statements - continued for the Year Ended 31 fvlarch 2025 OTHER TRADIING ACTIVITIES 31.3.2i 31.3.24 Product sales Sleepwear sales Shop sales 925 397 71,722 1,7)5 401 46,732 73,OH 48,888 INI VESTMI ENT INCOME 31.3.25 31.3.24 Deposit account interest 1,646 1,494 TRUSTEES. REMUNERA TIOIY AND BENEFITS There were no tnjstees, remuneraEion or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no truslees, expens¢s paid for the year ended 31 fvlarch 2025 nor lor the year ended 31 March 2024. STAFF COSTS 31.3.2) 31.3.24 Wages and salaries Other pension costs 20,792 220 18,914 446 21,012 19,360 The avcragc monthly number of employees durinrN the ycar was as follows-. 31.3.25 31.3.24 Staff No employees received emoluments in excess 01£60.000. COMPARATIVES FOR THE STATEMENT OF FIINAIYCIAL ACTIVITIES Unre5Éricled fund Restricted funds Total fijnds ItYCOiME AIryD ENDOWMENTS FROM Donations arkd legacies 34,635 34,635 Cbarltable aotivities Support of cancer patients and family 15,798 15,798 Other trdding activities Inve5tmenl income 48,888 1,494 48,888 1,494 Total 100.815 100,815 EXPENDITURE ON Page 10 coniinued...
The Lavender Touch Notes to the Finaneial Statements- eotttinued for the Year Ended 31 Mareh 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unreslri¢ted Restricted fund funds Tota nds Raising ndS 23,605 23,605 Charitable Activities Provision of Aromatherapy services Support of cancer patients and family 34,977 39,698 34,977 41,398 1,700 Total 98,280 1,700 99,980 NET INCOMEI(EXPENDITURE) Transfers between funds 2,535 (1,130) (1,700) 1,130 835 Net movement in fullds 1,405 (570) 835 RECONCILIATION OF FUNDS Total filnds brought forward 142,599 570 143,169 TOTAL FUNDS CARRIED FORWARD 144,004 144,004 INDEPENDENT EXAMINER The amount payable to Gall Robertson CA for the independent examination of the accounts for the period is £782 (2024 - £756) . There was also a sum of £399 (2024 - £449) payable to Gall Robertson for payroll service5 and £395 for software setup and 5UPPOrt (2024 -nil). VOLuf4TEERS Volunteers contributc as follows= l. Assist and support with all aspects of running our Charity Shop 2. Flelping with the making of our products from production to labelling. 3. Organising and running a monthly table at local hospital selling pmducts and promotional gifts 4. Attending events and meetings to talk about the work oFthe Charity 5. Organising and running fi]ndraising evenls 6. Collecting and distributing collecting tins GOING CONCERN The TnteeS confirni that there are no material uncertainties regarding the charity's ability to continue. Pag¢ll continued...
The Lavender Touch Notes to the Financial Statements - continued for the Year Ended 31 March 2025 io. PUBLIC BENEFIT ENTITY The Chariry is a Public Benefit Entity. ii. INTANCIBLE FIXED ASSETS Development costs COST At l April 2024 and 31 March 2025 7,850 AMORTISATION Ai l April 2024 Charge for year 7,832 18 Ai 31 March 2025 7,850 NET BOOK VALUE At 31 March 2025 At 31 March 2024 18 12. TANGIBLE FIXED ASSETS Fixtures Computer equipmenl rittings Tota15 COST At l April 2024 and 31 March 2025 4,826 4,867 9,693 DEPRECIATION At l April 2024 Charge for year 4,826 4,697 170 9,)23 170 At 31 March 2025 4,826 4,867 9,693 IYET BOOK VALUE Al 31 March 2025 Al 31 Imarch 2024 170 170 13. STOCKS 31.3.25 31.3.24 Stocks 6,352 7,883 Page 12 continued...
The LAvender Touch Notes to tbe Finaneial Statements - continued for the Year Ellded 31 March 2025 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade debtors Prepayments and accrued income 114 400 381 514 381 15. CREDITORS: AMOUNTS FALLING DUE THIN ONE YEAR 31.3.25 31.3.24 Trade creditors Other creditors 375 5,807 3,429 6,182 3,429 16. LEASING AGRKKMENTS Minimum Icase payments undcr non-cancellable operating le&ses fall due as follows.. 31.3.25 31.3.24 Within one year 7,200 6,000 17. MOVEMENT IN FUNDS Nel movement in funds At 31.3.25 At 1.4.24 Ullrestricted funds General ftind 144,004 40,249 184.253 TOTAL FUNDS 144,004 40,249 184,253 Net movement in funds, included in the above are gs follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 161,298 (121,049) 40,249 TOTAL FUNDS 161,298 (121,049) 40,249 Page 13 continued...
The Lavender Touch Notes to the Finaneial Statements - eontinued for the Year Ended 31 imarch 2025 17. MOVEMENT IN FUNDS- eolltillued Comparatives for movement in funds Net movement in ndS Transfers belween fi]nds Al 31.3.24 At 1.4.23 Unrestricted funds Gen¢rdl fund 142,599 2.535 (1,130) 144.004 Re5trieted funds Tr¥attnent Room 570 (1,700} 1,130 TOTAL FUNDS 143,169 835 144,004 Comparative net movement in funds, included in the above are as follows.. Incotning resources Resources expended Movemcnt in funds Unrestricted funds General fi]nd 100,815 (98,280) 2,53) Restricted fund5 Treatment Rootn (1,700) {1,700) TOTAL FUNDS 100,815 (99.980) 83) 18. RELATED PARTY DISCLOSURES There were no related party transactions for the year endcd 31 March 2025. Page 14