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2025-03-31-accounts


General Information

RCS Haven

Trustees’ Annual Report and Accounts for the Tax year ending 31/03/25

Scottish Charity Number - SC035880

Contact Address

11 Duke Street, Glasgow, G4 0UL

Trustees

RCS Haven is a charitable, unincorporated association with a constitution setting out its purposes and administration arrangements.

Recruitment and Appointment of Trustees

All of RCS Haven’s trustees are appointed or re-appointed by members at the Annual General. Due to the COVID-19 the members decided to meet one time per three months on-line, then they returned to meeting ones per 4 months or by request of other members.

Charitable Purposes

The purposes of RCS Haven are:

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Activities

The principal activities of RCS Haven are:

I. HELPING FAMILIES WITH DISADVANTAGED CHILDREN

Since 2007, work with migrant families and their children has been an important area of attention. More recently, it has become a leading priority. The effects of the pandemic and current political developments, such as Brexit and the war in Ukraine, have placed the support of these families at the centre of our activities, while also broadening the focus beyond migrant groups. The possibility of taking exams, which was once offered mainly to migrant children, has now been extended to homeschooled pupils and those with additional needs. Our team has introduced a number of improvements to make this possible.

1.1. Education consultations

RCS Haven's Families consultation services have become more popular. The centre continues to hold monthly Zoom meetings for parents seeking additional information about the Scottish education system. They also regularly respond to students' emails. Here are some highlights:

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In total, 240 parents and children were involved in different meetings on educational programs and examinations in the UK.

The number of students wishing to sit exams in RCS Haven's facilities has grown. Requests have been received from other cities, including Edinburgh and Aberdeen, Perth, Livingston, indicating an increased demand for this project and its success in serving the community. RCS Haven continues to accept private home-schooled candidates wishing to sit exams in Mathematics and English..

1.2. EDEXCEL and AQA exams in 2024 and registration for summer 2025

In Summer exam session and November exam session 2024 194 students passed their exams in our centre

IGCSE English Language 26 GCE Mathematics 14
IGCSE Mathematics A 23 GCE Arabic 10
IGCSE Biology 10 GCE Economics 5
IGCSE Chemistry 10 GCE Russian 5
IGCSE Physics 10 GCE Physics 3
IGCSE Islamic Studies 8 GCE Statistics 3
IGCSE English Literature 5 GCE Chemistry 2
IGCSE French 5 GCE Japanese 2
IGCSE Geography 5 GCE Persian 2
IGCSE History 5 GCE Biology 1
IGCSE Science 4 GCE French 1
IGCSE Spanish 4 GCE Turkish 1
IGCSE Business 3 GCSE Arabic 33
IGCSE German 3 GCSE Russian 29
IGCSE Human Biology 1 GCSE Mathematics 5
GCSE Psychology 3
GCSE Greek
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GCSE History 2
GCSE Japanese 2
GCSE Astronomy 1
GCSE Chinese 1
GCSE English Language 1
GCSE Italian 1

For Summer session 2024 we have registered 194 students: 109 female and 85 males. The students registered to wide range of subjects not only language exams Arabic, Russian, German, Spanish, French, and Japanese and we have introduced Chinese Cantonese, Polish and Persian languages. In addition to previously offered subjects like English, Mathematics, Combined Science, Chemistry, Biology, and Psychology, we have further expanded our general subject offerings this year to include even more options.

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This year, our collaboration has grown to encompass not only private candidates but also a growing cohort of mature students engaged in distance-learning programmes across an expanded range of syllabi. We are proud to welcome adult learners alongside school-age pupils; this summer, seven of our candidates were born before 1990, underscoring our commitment to widening participation and second-chance education. Our centre remains dedicated to providing these students with the necessary support to secure UK-accredited qualifications and to access higher education opportunities.

We are also pleased to report that, in the summer of 2024, we successfully conducted the exams held by AQA, one of the UK’s leading examination boards. We offered the exams such as GCSE English Language and Mathematics for the private candidates who followed the AQA exam board curriculum. This significant milestone enhances our capacity to serve a broader cohort of students across a wider variety of subjects, further consolidating our commitment to ensuring opportunity and access for all learners.

In addition, we have substantially developed our scribe services for candidates with special requirements. Initially introduced for two students last year, demand for this provision has since increased, and we are now able to support a greater number of learners who face difficulty in accessing suitable centres in Scotland. The positive feedback received from both candidates and their families affirms the value of this service and strengthens our resolve to meet the needs of students requiring additional assistance.

In summary, we have not only maintained the high standards established in previous years but also significantly expanded and improved our services. Our ongoing priority is to ensure that every student—regardless of their circumstances—has access to the guidance, resources, and accommodations they require to succeed academically and progress to the next stage of their educational journey.

1.3. Strengthen inclusivity

We remain committed to strengthening provision for students requiring access arrangements, recognising the diverse needs. Building on the achievements of the previous year, our services have been extended to further support students with disabilities and those undertaking home education. By offering an inclusive examination centre for private candidates, we ensure that learners are able to obtain recognised qualifications essential for progression to higher education in the United Kingdom.

This year, we dedicated significant effort to strengthening our inclusivity provision for individuals with diverse language needs. We revised our policies and introduced new forms of additional support to ensure that all learners feel welcomed and fully supported.

We also ensured that our CENCO provision met—and, in many areas, exceeded—the criteria established by Edexcel. The CENCO team introduced enhanced technological support and additional invigilator assistance for children with disabilities, ensuring fair access to examinations and an inclusive learning environment for all.

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Testimony 1: RCS Haven has been amazing to help us navigate through the past few exam years with our daughters. is so efficient and deals with any issues immediately and effectively. Nothing is too much trouble! This past year we had to organise a scribe and reader for our dyslexic daughter and helped ensure she had the correct support in place and was very thorough checking all the requirements telling us clearly what we needed to do from our end. The young woman who helped as reader/scribe was so lovely and put our daughter immediately at ease. The scribe service was especially valuable to insure our daughter had the appropriate support provided. She ended up getting A's in both subjects requiring scribe and reader services. We cannot speak highly enough of Olga and this school as an external exam centre and hope to be able to continue working with them for our next 3 children. A 10 minute walk from Queen street station makes the centre extremely handy too and provides entertainment for mums burning time during exams.

1.4. Teaching according to EDEXCEL examinations

A level class

This year, our language education programmes continued to grow in both scope and impact. Our weekly A Level Russian preparation classes, held every Saturday from 11:00 am to 2:00 pm and delivered through a blend of online and in-person teaching at the Adelphi Centre, have ensured that all participating students are thoroughly prepared to sit their examinations with confidence.

To provide longer-term support, we also launched a two-year A Level Russian preparation course. Taking place every Saturday morning at the Adelphi Centre, this programme offers students sustained guidance and progression, with the first cohort scheduled to sit their examinations in Summer 2026.

Our work has expanded beyond Russian provision. We successfully accredited an A Level Arabic teacher, enabling classes that meet Edexcel standards to run in Glasgow, Aberdeen, and Ayr. This initiative has significantly improved access to accredited Arabic language education across Scotland.

In addition, new partnerships were established with Polish and Greek schools, further strengthening our role as a hub for multilingual education and community collaboration.

Altogether, 198 students benefitted from our language classes this year. This reflects not only the growing demand for accredited language education but also our organisation’s commitment to widening access, supporting cultural diversity, and enabling young people to achieve qualifications that open doors to higher education and future opportunities.

GCSE classes

Our GCSE programmes continued to make a meaningful impact this year. We provided GCSE Russian classes for six children, taught weekly online on Saturdays from 10:00 am to 1:00 pm, ensuring consistent, high-quality preparation for their examinations.

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GCSE Arabic provision expanded significantly, with 54 students participating across four classes held in different locations throughout Scotland. This wide reach has enabled young people from diverse communities to access accredited Arabic language education closer to home.

In addition to direct teaching, RCS Haven staff have been actively developing teaching resources designed not only to support our own students but also to assist teachers across Scotland who are preparing their learners for Edexcel language examinations. This initiative strengthens the wider educational community and ensures that high-quality materials are more widely available.

MOCK Exams for session 2025

As part of our efforts to improve teaching standards and assess student performance early, RCS Haven administered MOCK Exams for Russian and Arabic students.

II. Complementary education for migrant children

2.1. Supporting Early Learning and Development

Migrant children often encounter challenges in mainstream schools, which can make integration difficult. Since 2004, RCS Haven has addressed this need through our Saturday School, designed to support children’s development while also building social networks for parents. Our aim is to ensure that bilingual children within our community receive additional educational support from an early age, enabling them to thrive both academically and socially.

Through our programmes, children gain proficiency in multiple languages, reach their educational potential, and develop the confidence and self-esteem needed to overcome barriers in mainstream education.

This year, we expanded our provision by renting classrooms at the Adelphi Centre, where we offered educational activities for 46 preschool-age children. They were divided into four groups according to their age and language skills to ensure tailored support.

Younger children took part in activities that strengthened motor skills and supported their psychological, intellectual, and emotional well-being. Our educators employed a diverse range of methods, including kinesiological and neuropsychological exercises, as well as logic-based and finemotor finger games, to promote holistic early development.

Preschoolers in the older age group concentrated on strengthening their vocabulary and early literacy skills. They worked on improving handwriting by focusing on correct letter formation and maintaining consistent size and spacing.

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Building on these foundations, they were introduced to more advanced grammar concepts, including punctuation and capitalization rules. The children also began to write independently, using phonetic spelling to sound out words, construct sentences, and incorporate descriptive language.

These achievements not only support their smooth transition into primary school but also give them greater confidence, enabling them to participate fully in mainstream education and build a strong foundation for future academic success.The transition back to in-person instruction required significant adjustments to our teaching approach, as staff worked to adapt activities and maintain continuity of learning. At the same time, one preschool group continued online to accommodate families facing challenges with long commutes. This class worked every Sunday from 10 to 12. This flexible approach ensured that all children, regardless of circumstance, could continue to benefit from our educational programmes.

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Testimony: Thank you very much for helping us to teach our children and help them to grow knowing our family tradition

2.2. Complementary Education at RCS Haven

This year has been one of continuity, growth, and lasting impact. Four years ago, we welcomed our first preschool pupils. Today, many of those same children remain with us, now progressing through our Saturday school and building strong skills in mathematics, logic, culture, and the Russian language. Their journey reflects the heart of our mission: to provide sustained, high-quality education that nurtures both knowledge and cultural identity.

Children who began in our preschool classes took their first steps with us into education. Today, many of those same pupils continue to attend our Saturday school, steadily building their skills in mathematics, logic, culture, and the Russian language. This continuity demonstrates both the dedication of our families and the lasting impact of our programmes.

Demand for our work continues to grow. We now offer four online classes, allowing children from different locations to take part. Even during the COVID-19 lockdown, families established strong online learning routines, and the success of this model has encouraged many to continue with the format. This shows how our school not only adapts to challenges but also creates opportunities for children to thrive.

First Class

Our youngest group comprises five pupils aged 6 to 10. At this crucial stage, we focus on developing early reading and comprehension skills, while nurturing imagination and confidence.

Through activities such as retelling stories, reimagining endings, asking questions, and illustrating narratives , children learn to:

This work has a powerful impact: children are not only learning to read but also learning to think critically, communicate effectively, and develop a love for stories and language.

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Second Class

Our second class includes eight pupils aged 8 to 12, placed according to their level of speaking, reading, writing, and listening skills. This group benefits from a broad programme that strengthens social, emotional, and cognitive development alongside language learning.

Using an interactive online platform, pupils take part in logic games, group discussions, research projects, presentations, poetry competitions, and cultural celebrations. These varied activities inspire curiosity, build teamwork, and encourage children to express themselves with confidence.

The impact is clear: children are developing bilingual proficiency, deepening their understanding of both Russian and English culture, and laying the foundations for advanced skills such as translation, interpretation, and essay writing. They are learning not just language, but how to express their feelings and viewpoints with clarity and creativity.

Third Class

Our third class, with 15 students aged 12 to 14, meets every Saturday for focused online learning. The curriculum is designed to prepare them for the GCSE Russian examination.

Beyond exam preparation, however, the class equips pupils with lasting skills: advanced vocabulary, strong grammar, and the ability to communicate ideas thoughtfully and fluently. These achievements not only help them succeed academically but also strengthen their cultural identity and confidence in using Russian in daily life.

2.3. Mental arithmetic for children development

The Abacus programme , introduced last year, has continued to grow and strengthen its role within our curriculum. This distinctive educational approach supports children in achieving excellent academic results while nurturing both intellectual and creative abilities. Mental arithmetic, at the core of the programme, plays a vital role in stimulating logical and imaginative thinking. It is widely recognised for improving concentration, strengthening memory, enhancing language-learning skills, and boosting self-confidence.

With the support of our organisation, one of our dedicated volunteers became a certified Abacus instructor and now teaches mental arithmetic to 20 students on a regular basis. The impact of this work is evident: our pupils not only demonstrate measurable improvements in their academic performance but also increased confidence in their learning abilities.

This year, our commitment to excellence was once again highlighted when our students participated in regional mental arithmetic competitions and achieved outstanding results, winning two prizes. These successes confirm the value of the Abacus programme as an important element of our educational offering.

III. Developing new skills and knowledge: volunteer teams

3.1. Structure of volunteer teams

Our Duke Street office continues to serve as the main hub for volunteer activities and weekly gatherings. The office operates Monday to Friday, from 8:30 am to 3:30 pm, providing a consistent and welcoming space for volunteers and service users alike.

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RCS Haven promoted volunteer opportunities across multiple platforms, including the GCVS Volunteering Zone, university internship hubs (such as the University of Glasgow and the Bridges Programme), and Facebook. During the 2024–2025 period, RCS Haven offered the following volunteer roles:

In total, 51 volunteers contributed to 38 distinct roles , with a mix of long-standing volunteers and new participants joining our community this year.

We also saw a rise in youth engagement, especially in Saturday school activities and early years education support. A highlight of the year was the recognition of three young volunteers who successfully earned their Duke of Edinburgh Awards .

Our volunteer team represented a rich linguistic diversity, collectively speaking nine languages : English, Russian, Ukrainian, Belorussian, Arabic, Turkish, Tajik, Chinese, and Dutch. This multilingual capacity was instrumental in supporting migrants seeking guidance or conversation. Volunteers offered twice-weekly 30-minute conversation sessions, covering a variety of safe, neutral topics to help build confidence and foster community connections.

3.2. Training for volunteers

All 51 volunteers participated in training to ensure they remained informed about the latest policy updates and organisational procedures. In line with our commitment to continuous development, volunteers also took part in regular role-specific training throughout the year, including:

3.3. Support for Job Seekers and University Applicants

RCS Haven continues to work closely with potential employers, with a particular emphasis on organisations offering remote and flexible roles. Our focus remains on connecting volunteers with opportunities that utilise their IT skills, community communication experience, and teaching assistance abilities.

We are especially proud of our ongoing partnership with the Bridges Programmes , an organisation that circulates job opportunities within the non-profit sector. Their support is aimed at individuals

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from BME, refugee, and migrant backgrounds, as well as those already engaged in third-sector work. This collaboration has strengthened our ability to help volunteers navigate the job market and access meaningful employment.

Volunteer Support Services

Our commitment to volunteer development extends beyond their time at RCS Haven. We ensure that their skills, engagement, and contributions are formally recognised:

To further strengthen employability skills, we delivered three online sessions focused on effective interview strategies and job-readiness techniques.

Success Stories

We are pleased to celebrate several achievements within our volunteer community this year:

These milestones reflect the dedication of our volunteers and the supportive environment fostered at RCS Haven.

Testimony: Thank you so much. I’ve had such a great time here. I’m sure I’ll pop in every now and then to help when I get the chance.

IV. CULTURAL EVENTS AND STRENGTHEN THE LINKS BETWEEN MIGRANT AND LOCAL COMMUNITIES

RCS Haven serves not only as an educational hub but also as a vibrant community centre, bringing together migrant communities and the local population. Throughout the year, we organised a wide range of community events designed to foster social connection, cultural exchange, and mutual support. These activities play a vital role in strengthening community cohesion and creating inclusive spaces where individuals feel welcomed, valued, and empowered. As reflected in our regular annual feedback, over 91% of our members expressed a strong interest in taking part in community celebrations . This response highlights the importance of our events in building a sense of belonging and reinforcing positive connections within our diverse community. Among our community activities, the two most popular events continue to be the Prize-Giving and End-of-Year Celebration in June and our Christmas Celebration in December . Both events attract high participation and serve as meaningful opportunities for families, volunteers, and community members to come together, celebrate achievements, and strengthen social bonds.

4.1. Annual Prize-Giving and Concert at RCS Haven

The annual Prize-Giving Event and Closing of Saturday School took place on 22 June, the final day of the Saturday School calendar. It was attended by 98 participants, including students, their

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parents, and grandparents. The event brought together a diverse community, with many mixed families represented—local relatives attending alongside migrant parents.

Children proudly showcased their skills through a series of performances featuring poems, storytelling, and short plays. These presentations highlighted the progress they had made throughout the year, particularly in communication and drama, and offered parents a joyful opportunity to see how confidently their children had developed.

Testimony: Thank you very much for continuing to teach our children for more than 15 years now. Every year since 2014, our family has attended this event, and now we come with our youngest children. My children grew up attending this school, and today I am here with my grandson. I still feel at home

4.2. Christmas Performance at RCS Haven "

The Christmas Celebration remained one of the most popular community events at RCS Haven. This festive gathering brought together children, parents, and volunteers for a shared celebration of the season. The highlight of the event was a performance of Sleeping Beauty , presented by children from the youngest to the oldest classes, with parents participating as the main characters. The audience was warm, welcoming, and highly supportive throughout the production.

Following the show, families joined in traditional dancing around the Christmas tree and exchanged Christmas gifts. Every child received a chocolate Santa Claus, adding to the festive spirit of the occasion. After the activities, guests were invited to a small tea party featuring traditional dishes from various countries alongside Scottish biscuits.

Many parents contributed homemade dishes and generously shared them with others. Overall, it was a friendly, joyful, and culturally rich community event that strengthened connections across the RCS Haven community.

Testimony: Thank you very much! It was truly great fun. I cannot remember the last time I laughed so much or felt so comfortable among both familiar faces and new people. The children performed wonderfully. Their level of performance was impressive, even without perfect rehearsal. Lena, who led the production, was outstanding

4.3. Russian as a Foreign Language for Younger Group

The Russian as a Foreign Language course has now been delivered for six consecutive years in a fully online format. Students aged 8 to 13 continued to demonstrate strong motivation, curiosity, and enthusiasm for learning throughout the year.

The curriculum focused on the following core areas:

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One of the participants in this course received a certificate for Outstanding Handwriting.

4.4. Russian class for adults

RCS Haven continues to provide online language classes for adults wishing to study Russian, Arabic, and Polish. All classes were delivered fully online throughout the academic year. The Russian class took place on Mondays, while the scheduling of the Polish and Arabic classes varied according to teacher availability.

This year, the programme focused primarily on beginner-level instruction. Adult learners were introduced to the basic structure of each language, key rules, and simple conversational phrases. These foundational skills helped participants develop confidence in making friendly contact with relatives and community members who are migrants by background.

Testimony:Lena is an amazing teacher who creates a friendly, warm atmosphere full of laughter and open exchange. I often felt a bit awkward at the beginning when speaking a foreign language, but that feeling quickly disappeared thanks to her supportive teaching style and the encouragement from other members of my peer group.

At the end of the course, one student completed SQA Russian for Life and Work Level 4.

4.5. Library Services and Reading Book Groups

RCS Haven continues to offer library services featuring a wide range of Russian–English books generously donated by organisations and individuals. Since the reopening of our office, the library has been accessible to the public Monday to Friday, from 10 am to 3 pm.

Over the past year, we have also developed valuable partnerships with several online libraries, significantly expanding our access to digital resources. We were pleased to support more than 81 families through our combined physical and online collections, ensuring that our community has diverse and meaningful opportunities for reading and learning.

This year, our library services were used not only by families with young children—who traditionally borrow books for shared reading—but also by individuals in hospital. We were pleased to support patients by providing access to books in their native languages, helping them cope during challenging times

V. ADMINISTRATIVE INFORMATION

Throughout the year, RCS Haven has been dedicated to meticulously adhering to the guidelines and mandates set forth by the Pearson Edexcel and AQA exam boards and the Joint Council of Qualifications. Ensuring compliance with all regulations has been of utmost importance to us. We have expanded our expertise to provide steadfast support to disabled candidates, guaranteeing a seamless exam experience and eventual qualification attainment. Additionally, we have successfully completed the process of updating the official name of the organisation across all relevant services and bodies.

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5.1. Policies and Annual Assessment

In line with SQA, Edexcel, and AQA guidelines, we undertook a comprehensive review of our key organisational policies. This included revisiting and updating our cornerstone documents such as Health and Safety , Equal Opportunities & Diversity , and Child Protection policies to ensure full alignment with current regulatory expectations and best practice.

To meet Edexcel’s specific requirements, we introduced a new policy framework: “Centre Policy RCS Haven for A/AS Levels and GCSEs for Summer 2025.”

This document provides clear guidance on assessment procedures, exam integrity, staff responsibilities, and learner support, ensuring that our centre meets the standards expected of an accredited examination provider.

In addition, new educational policies were developed and implemented to reflect updated AQA regulations , reinforcing our commitment to transparency, fairness, and consistency across all stages of assessment.

As part of our compliance work, our office also underwent a detailed assessment and subsequent restructuring to satisfy Edexcel’s physical environment requirements. Particular attention was given to preparing classrooms specifically designated for exam procedures. These rooms were reorganised to meet standards relating to space, equipment, invigilation arrangements, and secure handling of exam materials. This work ensures that all candidates are provided with an appropriate, safe, and fully compliant exam environment.

5.2. Cooperation with Other Organisations

RCS Haven remains committed to strengthening our partnerships with charities and organisations that support migrant communities. This year, we continued active collaboration with:

These partnerships play an important role in enhancing our outreach, sharing best practices, and ensuring cohesive support for the communities we serve.

In line with sector standards, our team also carried out regular reviews of our financial records throughout the year. These checks ensure that our procedures remain compliant with charity legislation and reflect best practice in financial governance.

Date 25.08.2025

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RCS Haven Ststement of Recelpts and Payment for the year ended 31 Mareh 2025 20242025 Unrestricted 20242025 RestTiCted 20242025 Total 2023- Total Recei Donations Char es for servitts Other income Total recelpts 3,419 91.473 4,142 58.520 l73 62036 91.473 94,892 Travel e Rent and rate5 Utilities Re irs and maintenance Groceries, ta e and cleani Station Educational costs (EDEXCEL feffj cbarg&s and su IT costs Voulnteer ex Sala fessional fee Bank ch Governance costs includin insurdnc¢ Other ch es refunds for ¢anc¢llations Total Pa ments ID the Net of recei ts/ Cash funds from Cash fimds for 850 14.181 850 14.181 1,058 137 83 513 33,046 907 137 83 513 33,046 224 306 449 l9,711 376 376 479 9,048 122 151 6,917 80,879 14.Ol2 37978 51.990 Notes 2024-2025 UnT￿trICted 51.984 l33 710 I,456 59249 3,586 34,391 37,978 151 6,917 80,879 14.012 37978 51.990 r¢vious 20242025 Restricted 20242025 Totaj 2023-2024 Total Cash funds Cash at current account bank Cash in hand Total cash funds 51.990 51.990 Date 09.10.2025

RCS Haven Notes to the Accounts for the year ended 31 March 2025 We did not apply for any 8rants due to changes in the name of our organisation and associated s¢rvic¢s. The trustee received no remuneration or Cxpcnscs. Independent Examiner's Report to the Trusteu of RCS Haven I report on th¢ accounts of the charity for the year ended 31 March 2025 which are set out on pages to 14 Respeetive responslbilities of trnsteu and examlner The charity's tswtees are responsible for the preparation of th¢ a¢LX)unts in accordanc¢ with th¢ tenns of the Charities and Tru5t¢¢ Investm¢nt (Scotland) Act 2005 and th¢ Chariti¢5 Accounts (SrA>tland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation l O( l ) (d) of the 2006 Accounts Regulations doa not apply. It is my responsibility to examine the accounts as required under section 44( l ) (¢) of the Act and to state whether particular matters have ome to my attention. Basis of Independent examlner'$ $tstement My examination is carried out in accordance with Regulation I l of the 2006 ALYounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presenteAI with those records. It also includes ￿nsIderatiOn of any unusual items or disclosures in the accounts. and seeks explanations from the trust¢es concffnin8 any such matter5. The procedures undertaken do not provide all the evidence that would be rquired in an audil and consequently I do not express an audit opinion on the vicw given by the accounts. Independent examlner's quallfied statement In the course of my examination, no matter has come to my attention other than that dI￿105¢d below. l. which gives me reasonable cause to believe that in any material respect the requirements:

to keep acwunting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations to prcparc a¢￿Unts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met