Coi)Ipany r¢gi8lrdlioJi nuihb¢r: SC431246 Cllrtriry registraiioii nuiiiber: SC035939 Escape Youth Services {A conipany limited by guarant¢¢) Annuhl Report aiid Financial Stateii)ents for tlie Year Ended 31 October 2025 Escape Youth Sei'vices Contents Reference aiid Adiijinislrative Details Trustees, Report 2to13 Iiidependent EX￿nInet'S Reporr 14 Siatenient of Finaiicial Activities 15 Balance Sheet 16 Notes lo the FiJiaiici*LI St&lcinents 17to26 Eseape Youth Services Reference aiid Administrative Details Ti'usteÈ5 R J Jolics T Gibsoii VRae C Rai)iage A Hill J Priiigl¢ L Raiiiag¢ S Snoivdoii Seci'etai'y Cliarltv Registi'atlon N￿Mber. SC035939 Coinpan}' Re%lsti'atioii Nunibei. SC431246 Country of Incorporgllon Scotland Regl%tered Offite Hawi¢k Yoiith Centre Hav¢lock Sircet Haivick Scoiland TD9 7BB Independent Examiner Daiiid Caiiipbell J)eans Accoiintants & B1￿InesS Advisors 27 Nortli Bridge Sireet Haiviek TD9 9BD Page I Escape Youtli Services Trustees, Repoyt Tlie tnisiees, wlio &re directors for tlie piirposes of coii)pany laiv, presciil the aniiual report together with Ilie finan¢i21 statel￿ents of ihe cliciritable conipaiiy for Ilie year ended 31 October 2025. Objecllves And s¢tii,Itle$ Objecls uiid aiills Es'cApe Yoiiili SeThrices exists to iinprove the ivellbeints. coiifidet]c¢ and life chances of cliildren and yoiiijg pcoplc across T¢viot aiid Liddesdale tlirough tlie provision of Iiigh-quality, iii¢liisive youtli work. Tl)¢ cliarity delivcrs J combination of iiniv¢r8al and larg¢led s¢rvi¢es d¢sigiicd lo siipport ¢n)olionul iv¢llbeins, tediice social isolation, develop life ski118 aiid create opportiinities for personal groivtli. Aclivitics iiiclEidc comniiinity-ba5ed yoiitli work. one-to-one support, holiday prograinmes, school-based youili ivork, volunteerliig aiid Iradeiship opportuiiities, pl)ySjCHI actiiwity projects and coi)Iinuiiity evejits. Prograii)ri)es al'e devclopcd li) consuliatioti ivitli youiE8 people ai)d delivered iii parkn)ersliip ivith scliools, statutory agencies and coniniunity organisalioiis tLI ensurc ilJ¢y r¢inai responsive to local need. Objeclives, sli'alegles fjiid ficKlviile Tlie Tnistees are c01￿11)11ted to providii)g accessible early ijilerventioii and preveiitioii services, recogiJisit)g that posilive relaÈioiiships, safe spaces and tiinely siipport can iiiiprove outcoi)ies for young people before di￿l¢u]IleS b¢coiii¢ inore significant. Alongsid¢ uiiiv¢r$21 provision tliat is opal lo all, addiiioiial iargeled supporr is PToipided for childrei) and youiig peopl¢ c¥pcri¢nciiig disadvaiitag¢, poiicrly, social isolaiioii, poor Iii¢iilal w¢llb¢in&F or other baTTiers to participaliun. Tliroughout thc ycar, tlic TnISt¢￿ Inoniloi'ed tlJ¢ ¢liai'ity's perforiiian¢e lo ¢iisur¢ that ils Activities conliniied io advai?ce its cliaritable pui'poses and deliver public bcn¢fit. Tl)c followiiig r¢poi'l outlin¢s Lli¢ priiicipal a¢livilies iLnderllloiviiig perEods of disengllgemeiit, secured employiiient and iToliintc¢ring opporttii)itics, incrcascd i)liy.sical activity, built new friciidsliips progressed illlo lemdership roles. While each yoiing pcrsoii's joiirney is different, t￿￿ead¢d tI￿oUg1) our ivork is providiiig ¢0115iSt¢Jit, irns*d r¢latioiisliips ivitl)in safe aiid incliisiiie enviro1￿lent$ enabling yoiing people to build resili¢iJ¢¢, ov¢r¢oJn¢ ¢liall¢nges And achieve positive oulcoiiies Ihat extend well beyoiid tlieir tinie at Esc&pe. Our Tean) The Triistees recogiiise that tlie cliarity's acliieven)eiits are only possible becaiise of tlie coininilin¢i)t, pmf¢s$ionalis] atid d¢dication of ils staff, voliinteer5 aiid Board of Directors. Tluoughoiit the year, the orgaiii5ation coiilinucd io invest tlie developinent of ils ivorkforcc illro￿gI1 a Col￿pre￿Ie118ive progrdli)Jne of tr8iiiing 3nd profcssioDal d¢v¢lopillenl. Staff Completed trailiing iii aieas iiicliiding Cliild Protection, Traiiiiia-lnformed Practice, Food Hygiene, S¢xiial H¢aliii Aivar¢Jicss, Jiiaii&g¢ni¢nt developEneJit and Ready for Yoiith Work, eiikiiring tliat services continEie to reftect currcnt legislation, good pra¢tic¢ and Ili¢ changing nttds of young people. Alongside itiveslii)etit iii staff devclopiiictit, tlic cliarity coEJtiniEd to sliellgtlien its systems and oi'gtti)isalional capacity thTOLig]i in)proved use of Il)e Lampliglit oulcon)¢s databa5¢ and ongoii)g i'eview of policies, procediires ai)d qiiality assuraiice processes. Tlie cliarity also contini￿d to contribute to tlie widcr yoiith ivork sector. During Ilie year, the Service ManAger delivered a presei)ialiun ai a UK Youili r¢sidet)tial eveiit. sliaring le8rning aiid good practice oji supportiN% tlie Ineiital Iiealtli ai)d w¢llb¢ing of yoiing p¢opl¢ tn rnial Co1)￿)Unities. Th¢ Triist¢¢s ¢xt¢i)d tli¢ir sincere Iliat&s to all staff, voliiiiteers and Boi¢ rd iiicii)b¢rs for tli¢ir contiJiu¢d coiiu)iibl)eiil, profe5sionalisi11 aiid passion ihroug]ioiil Ilie year. Their collective efforts ellsu￿ tliat Escap¢ r¢inains a trusted and valued organisation iviihiji tli¢ coiiiiiiuiii11¢s It s¢rv¢s. FlnaiiciAI reyleiv A SLirpliis of £34,771 was retained diiriiig Ihe y¢ar. Of Iliis siirplii8 £28,361 rclatcd to restTlCted fuiids 2nd £6,410 to uiiirstricted fund5. A5 noted iii tlie report, tlie Iriislees ivill bc looking at opti01i4 to gencr&tc uiircstTjCted iiieoiiie to ¢115ur¢ Ili¢ r¢s¢rves ar¢ n)aiiithined. Pdlicjp oil resei'ves At the end of Ilie year tliere was £16,255 in uiiresiricted i'eserves, and £104,707 iii rc8(ri¢l¢d r¢s¢rY¢s. Th¢ Board r¢cogiitscs tlie iiecd to eontiiiue to raise furtlicr u1￿c$1r1c1ed fiiiids to eiiable a reserve w)licy of 3 iMont115 op¢ralin8 costs. Fuiirls iii defi¢il No fiiiids ar¢ iii d¢fi¢il. Pag¢ll EscApe Youlh Services Trustees, Repoi't Priiicipiilfiiiidiiig soui'ces Escope Youtli Services ¢oi)titJu¢8 to i'¢ly on a diverse raiige of grant fwiding, cliaritable tnists, ¢orporate supptsrlcrs. Collliniinity fiindraising aiid individual donations lo suslaiii and d¢iTclop its services. Diirii)g Ilie yeai., Ili¢ charsty r¢¢¢ived grant ￿ndIng froiii Tlic National Lottery Col))1￿1111£tY Fund (Comniunsty Fiind and Aivards for All), BBC Cliildrcii iii N¢¢d, FouTrdatioii Scotland {Ess¢iitia Fiindl, Scoiiisli Borders Louncil, UK Youtl) (Tliriving Mii)ds}, Hawick Coiminon Good Fiind, Langliope Rig CoJ)uiiiiiiity Fund, GoFibre, Seottisli cli11drc￿'s Lollery Trust, Clirisiina Mary Heiidrie Trust, Tlic Roberlsoii TrLiSt, People's Posl¢odc T￿St, BordeTS Coinniuiiily Act%on, The Maple Trust, Dr Guilirie Associatioii, Moirisoiis Foiindalion, The Hedlcy Foundatioii. Muirliall Eiicrgy, Asda FoiiEidation, Anton Jurgeiis Charitable Trust Jnd th¢ N¢ighboiirly Coll￿7)[}1￿11Y Fiijid. The cliarity also bei)efited froni the geiierosity of IOCELI or8anisations, bLisiii¢sses and co21)Jxunity groups, iiicliidllig Twiics by tlie Teviot, Hawick Paiitoniiine Group, Cav¢TS a￿d Ksrkpalrick CIIiiTclI, Haivick Mastsnie Lodge. Haivick Rotary Cliib, Jolinstoiis of Elsiii, (lie Hizzy Ruii, logcllici. with doiEalion5 froiii JcJn Biiice, NisiL Local custoi)iers throiigli iil-slorc collectioh tii)s, aiid Inany otliei. ii)dividual siipporl¢rs. Additioiial li￿0]￿¢ was geiieraied tl)roiig]i coinjiiunity fundraising Cveiits, Easyfuiidraising, roffles, spot)sorship of ille]nbeis' ￿ndraising activsties, Craft and i)iarkel stalls, and tlie charity's all￿17a1 Family hin Day. These ¢oi)i¥ibiitions. togetlier iv5tli Ilie oiigoitig cotnjnitllieiit of our mel￿berS. fainilies, voliiiitc¢rs and staff, Continiie to play ali iniportant role sn ¢iiabling Escapc Yoiitli S¢rviccs to provide Iiigh-qiiality youth ivork opporttinities across Teviot and Lidd¢sdale. TITr¢ Tnist¢es extend iheir siticcre t1￿1)k5 to 811 fiind¢rs, donors. volunteers, support¢rs and eoi)In)unity partners ivliose conlÉnu¢d g¢iierosity and co1￿1]11t1}ic1it iiihke tlie charitys Kvork possible. Jiiveslilieiilpolicy aiiil objeellves Under th¢ McniorandiiiL aiid Articles of Associatioii, th¢ ¢liarity l)a5 Ilie poiver to invest in any ivay the directors wisli. Monies not ItllEiiediately required can be invest¢d in siich ini'estmenls or se¢uriti¢s or properly as MAY be tl)oiiglil f51. Pl4n5 foi. future i)ei'lods Alilis andkeji objeelivesforfii¢iirÉpgiiods Clialleiiges and Lookiiig Aliead Tlie cliaiity COI)iiniies to operate ivithin an increasihgly cliallenging fitignctal environniellt. Coinp¢lilion for grant fuiidijig remaxrts sigiiifieanr. Ivhile rising op¢rating eosls and increasiiig deinand for s¢rvÉ¢¢s plaee ongoiiig prcssiire o r¢sourees. Despit¢ these cliallenges, Escape lias co￿tinued to denionstrale resilience, adapting services wlicre iiec¢ssary, streiigtliciiing parlneisliips aiid seciiring neiv ijiv¢stsn¢nt to support both service delivciy aAd ￿lUre organisational developjnent. Looki¢)g ali¢ad, tlie TTUSt¢¢s will continiie to priorÈtise'. securing siistainablc ftinding to ii)ait)tain and develop services. progres5jllE tlie redcv¢lopJnciit of tlie youlh centre tI￿Oug1) tlic siic¢cssfiil delivery of the capital iii)prov¢ii)ent project., • 5treiigtheiiin8 tsrgcted siipiioi't foy youiig peopl¢ expei'ienciDg disadvajilage OT addilioiial barriers- coNtiniiiiig to d¢velop staff, voliinteers Jiid Trusle¢s (Iirough tiaiiiitig at]d prof¢ssion21 developinent,. furilier ¢inb¢dding tlie Lg1)Ipliglit oiitcoines thiabJ$¢ to stteiigilien Inoiiitoring, ¢valiialioii ai)d evidence of iinpact- and • ensiiring tliat youiig people reniaiil at tlie ¢¢ntr¢ of s¢tvice plat￿li)g, deliv¢ry and decisioii-iiiakiiig. The Tnislc¢5 rcinain confident tliat, through Il)e coiitiiiu¢d ¢oiMiiilinenl of slaff. volunteers, parlners, ￿nderS aiid ih¢ local coi)11)iiiiiity, Escape Yoiith Sernpices is Trvell plac¢d tg biiild 01) tlie aclkievcni¢nts of the past year and contiJiu¢ delivering liigli-quality yoiitll work tliat iniproves outcoiii¢s for cliildTet) atid young people across Teyiot and Liddesdale. Goliig coiicei'ii Tli¢ Trustees co1￿lder Iliat Ili¢ ¢liaTity is a going coi)cerii. Page 12 Escape Youth Seivices Trustees, Report Styucturey goyei'nonee And nianagement Nuli4re olgovefflniiig doeiithenl Tli¢ ￿inpai1y, wliich is a recogiissed cliarity in scotla1￿, As a cliaritable conjpa￿Y l%iiiitcd by guarantee and was set lip by a Mcinorandiini of Associalioii 01128 Aiigiist 2012. RecYi4iliiieiitund uppoliitiiienl ofiiuslees All of tlie oigat)isaiions triistees are appointed oi. reappointed by the Ineiiibcrs at the annual general meeliiig, wliicli is Iicld in F¢bli￿ry eacli year. Jiidiiclioii aiid li'iiiiiffiig oflru51ees Nciv directors undergo an indiiclioTh process wliich briefs tlieii) on tlieir obligation$ iiiid¢r legislation, tli¢ deeisioii n)akiJig i)rnc£sses, tlie business plan and ihc rec¢iit financial perforinaiice. OJglliii.salioiiiilslriiclure Tlie Conipany ljas a BoaTd of Directors ivho nieet Ixonthly and are responsible for Ilic slrategic direclioii and policy of the cliarity. At pr¢s¢til Ilie con)n)ittee lias scv¢n inen)bers froni A variety of backgrounds relevai)t to tl)e ivork of Ili¢ cliariry. A scliei)i¢ of d¢le8RIioii IS Lll place aiid day to day responsibility for tlie provision of th¢ facilities rest ivitli tli¢ ii)anager. The inanag¢r is r¢sponsible for etisiiriTh8 tljat t]ie cliarity delivers Ilie facilitl¢S 5y¢cifsed aiid t114t key perfori))anee iiidicatoi's are Jtict, togetlier willi respoiisibility for tlje operational maiiagen)enl of Ihc facilities. Rel8tlonslhiiis witli I'elftttd pai'lles ScDttl$h BoY(lers Councll Scottish Borders Council Service Level Agreeiii¢ut (tluougli co1￿111L1￿ity Learniiig aiid D¢velopnienl) lias now ended. Fln8nc181111stYuments Objeclives uiirfpolieies Tli¢ cliarity5 IILlivities expose it to a tjiimber of finaneial risks iiicliidiiig ¢r¢dÉt risk, casli floiv risk and liquidiry risk. Tl)e iise of fIna￿CIal deiivalives is gov¢ri)ed by tlie cliarity's policies approv¢d by the board of Iriistces, Ivliieli provide vritl¢iJ pi'iiiciples on Il)e use of fitiaii¢ial derivatives lo maiiage iliese risks. Thr cliarity does noi iise derivjtive fill8llc&al instruiiieiils for speculative piirposes. Funds held as custodlaii tl'mstee on behAlf of otliei's No fuiids Are lield on belialf of otli¢r organi5atioiis. Ci'edltor payinÈnt poll¢y It is policy to settle ￿nVolteS ivitliin nor11￿1 ¢r¢d%t ternis. Siiiall eonipanles provls1017 5taleih¢nt This report lias b¢¢n prepared iii Accordance ivitl) Ilic special provisions ielatiiig to ihe sin211 ¢oinpai)ies regiinc iEnder tIIE Coimpatiics Act 2006. Tlie atinual r¢port ivas approved by Ilie In￿1¢¢8 of tlie charity 01) 7 July 2026 &iid sigiied oil its behalf by.. T Gibsoii Tnistee Page 13 Escape Youtli Services liidependent Examfinei 8 Report to the trustees of Escape Youth ServÉces (Ithe Company,) I report IO tlie cliarity Enistees on Iny exaniinatioii of tlie accoiints of die Coinpany for tlie year ¢nd¢d 31 Octob¢r 2025. Respoi?slbllltles and ba51s of report As tlie charity's truitees of rlie Con)p&ny (and also its director5 for tli¢ ptlFVOSes of con)pany laiv) )'oii ar¢ respoiisible for ihe preparatioii of Ilie accounts til accordaiice witli tlic ¥equireineiits of tlie Charities aiid Ti'ust¢¢ Investi)ieiJt {Scotland) Act 2005 ('Ilie 2005 Act.), the Charities Accounts (Scoilaiidl Regulftiions 2006 {as aiii¢iided) aiid Uic Con)pai)ics Act 2006 {'111¢ 2006 Aet'}- Yoii are satisfied Ilial tlic accounts of tlie Coii)pany are not reqiiir¢d by Lharity or coinpany law to be aiidited aiid hav¢ Cliosen instead lo liavc an iiidcpcnd¢nt ¢xaniiiialioii. Haviiig satisfied n)yself tliat tlie o¢coiiniS of tli¢ Company are not reqiiired to b¢ aiidited uiider Part 16 of th¢ 2006 Act aiid are eligible for iiidependei)l exo1i1itialion, I r¢porl in respect ofjiiy cxaiiiiiiaiion of yoiir el)arity's accoiirits ￿$ caTried out iiiider seclioii 44 (1) { cl of tlie 2005 A¢1. In ¢arrying out Jny cxaiiiiiialioii I have folloived the requir¢n￿lIt5 of RegL]latioii I l of Ihe Charities Accouiits {S¢otlaAdl R¢gulalions 2006 las atii¢iJd¢d). In(lei)endent eYAiiilner's statement Siiice Ilic Coihpaily 15 required by coi)Ipaiiy law to prepare ils accoiiiits on an acetuals basis and is T¢gi$t¢red as cliarity in Scotland yoiir exan)iner Inust b¢ a nKinber of a body Itsted in Rcgiilatioii I1(2) of the ChAritics Accoiiiits (Scolland) ReDilalions 2006 (as aii)eiided}. l cali ¢onfiini that I aEli qualified to iindertake tlie exainiiiAtion becaus¢ l ani a iegisteTed Ixeiiiber of ICAS, Ivhicli is on¢ of th¢ listed b(wJies. I havc completed t)iy exainiiialion. I coiifirm tl)at no ]natters have coiiie to Jiiy attention iii coiinecEion witli ihc cxaiiiiiiation givizig me cause to believe.. ccounting r¢¢ords were not kept as rcquir¢d 17y section 386 of tlie 2006 Act and R¢giilation 4 of Ilic 2006 A¢coun¢s Regu12tioii' tsr 2. th¢ accoiints do Iiol Accord ivitli those iecoids aijd coinply ivitli t1￿ accoiintiiig r¢quireinents o(Regiilatioii 8 of lh¢ Cliaritics Accounts (Scotlaiid) Regiilatioi)s 200C)', or 3. the accouthts do tiot coltiply willi IlJe accoiinliiig reqiiii'einents of section 396 of IIFe 2006 Act otlier thali any r¢qii]reni￿)t ihat Ilie aceoiiiits giv¢ R 'true and fair vieiv ivliich is not a Inattcr coiisidered as pait of an independ¢AI ¢xaii)iiiaLioll- or 4. the accout)Is Iiave not been pr￿ared iii ac¢ordaiice iviili tlie nieiliods and prin¢iples of the Siateiiicnt of Recoiiiitteiided Practice for accoEintitig aiid reporliÉ)g by cliarities [applicable to Cliarities prepariiig tSicir accouiits in accoTdan¢¢ ivitb the Financial Reporliiig staI￿ald applicable ii) Ilie UK and Republi¢ of IrelAnd IFRS 102)]. I have no coneenis aiid Iiave collie across iio olh¢r nialteis in connection witli tlie exainiiiatiott to which atteiition shoiild b¢ drawn in tliis report in order to enabl¢ a prop¢r iiiiderstanding of Il)¢ 3¢counts to be reaelied. Daiwid Can)pb¢ll D¢ivid CaDipbcll Deans Accouiitaiits & Busiiicss Adviso ICAS 27 Nortli Bi'idge Street Hawick TD9 9BD Pftge 14 Escape Youtli Sei'viees Statement ol Finaiielal Actlvltfies for the Year Ended 31 Oetobei. 2025 (Including Income and Expeiiditure Aecollnt aiid Statement of Tolal Recognised Gaiiis and Losses) Unresti'lcted funds Restrlcted funds Total 2025 Note Iiieoiiie aiid En(loiYinettts fi'olli: Donatioi)s and l¢gi¢i¢s Other Iradii)g acliviti¢s 11,791 24,041 206,409 12,050 218,2(Kl 36,091 Total incoi) 35,832 218,459 254,291 K%pen(Iltui'e om: CliariL2hlc activities (29.422 (190,098 {219,520 Total expendittire 29,422 (190,098 219,520) Nel incoiiie TrJiisf¢rs IKtw¢eii fund5 6,410 (796 28,361 796 34.771 Net i)iovenieJit fihnds 5,614 29,157 34,771 Recoiiciliation of fuiids Total fill￿S brought fonvard 10,641 75,550 86,191 Total fill￿$ carried fonvard 13 16,255 Unresli'icted funds 104,707 Resti'lcte fuiids 120,962 Total 2024 Note Jnconie aiid ndoiviments fi'om: D0112Eions legacies OiEL¢r trading activities 45.670 41,432 153,397 199,067 41,432 Total incoine 87,102 153,397 240,499 E&penditurt oil,. Cliaritttble acttvities 92,031 (123.413 215,444) Total ¢xpendittire 92,031 {123,413) (215.444 Net (expeiidiiiire)lincoille (4,9291 29,984 25,055 Net I￿0Ve1)it11t in ￿t]d$ (4,9291 29,984 25,055 Reeoiiclliatlom of funils Total fiinds brouglit forlvard 15,570 45,566 61,136 Total funds ¢2rri¢d fonvard 13 10.641 75,550 86,191 All of the cliarily's aciivities derive froii) contilluiiig operalions durii)g tlie abov¢ tivo periods. TlJ¢ fvnds breftkdoivn for 2024 is slioiw in liote 13. Tlie iiotes on pages 17 to 26 forin ali integral parl of tliese fii)ancial statements. Page 15 Escape Youth Sei'viees (Registratlon number: SC431246) Balance Sheet as at 31 October 2025 2025 2024 Note Current assets Cash at bank and in liaiid 121,670 86,479 Ci'editoi'$: Aniouiits falllng duo ivlthlii oiie yeRr 12 (708 288) Net 9ssets 120,962 86,191 Fun(Is of tlie cliai'lty: Restrlcted INcoiMe funds Resiricted thiids 13 104,707 75,550 Uiii'esti-icted incoiiie fun(Is Uiirestricted fiinds 16.255 10,641 Total funds 13 120,962 For t]ic fjnaiicial ycar eliding 31 October 2025 th¢ cliiiTity was entitled to cx¢iiiptioii from audi( linder sectioii 477 of tlie Coiiipanses Act 2006 relaliiig to sn)all conipanies. Trustees responsibiliii¢s'. Tlic iii¢inbeKs have not ieqiiired the coii)pany to obtain an aiidit of ils accovnts for tlie year in qiieslion in accordance willi section 476., and Tl)¢ dii'¢¢loi's acknowledge slieir rcspot]sibilities for coinplyiiw ivitli tlie rcquireinents of the Act witli r¢8pe¢t to occounlit)g rcords aiid ilie prcparatioii of accoiinlg. Tliese fiiiaiiciil slateillenls liave been pr¢pared in accordaiice ivitli tlie special provisions relating to conipanies si)bje¢t to tIIc 51i1all coihpani¢s iegiine ivitliiii Part 15 of the Conipaii%es Aet 2006. Tlie financial slateiiiei)ts on pag¢s 15 10 26 ivere approved by tlic twstces, al￿ aiitliorised for issue oti 7 Jvly 2026 aiid sigii¢d on tlieir belial(by'. T CJibson Triisl¢¢ Tlie notes on pages 17 to 26 forin &Ln integral pari of tliese fiiiaii¢Èal statements. PAge 16 Escape Youth Seyvlces Notes to the Flnanclal Stateinents for the Year Ended 31 October 2025 I Chai'lty statu5 The charity is liinit¢d by 8ithrantee, incorpo¥atrd iii Scotland, and coiisequeiitly docs iiot have share capital. Ek¢h of tlle truste¢s is liabl¢ to contribiitc ali ati)oiitit tiot ¢xceediJig £1 towards Ilie assets of tlie charity iii tlie eveiht of liquidation. Tlic addres$ of ils registered office is= Haivick Yoiiili Ccnti'¢ Hav¢lock Siicct Haivick ScotlRiid TD9 7BB These ftiiaiicial statemeiits ivere aiithorised for iSSLiC by lh¢ t￿sleeS 011 7 July 2026. 2 A¢countlMg pDiieies Sunimayy of slgiiificAnt xccoumtlng pollcles and key accounting esllmates Tlie priijcipal accoEllltiiig policies applied iii Ili¢ prepaTalion of th¢q¢ fiJia2icial slateitteiirs are set oiit bcloiv. Tliese policics IiaiTC bcen eonsistenily appLied to all th¢ y¢ars pi¢seiited, iiftless otli¢rivise staled. St&leinent of conipllmnce Tli¢ finaticial slateinents likve beeii piepaied in aceoi'dancc ivitli A¢counliRg and Rcporting by CharÈties'. Statciii¢iit of Recoinin¢ndcd Practice applicabl¢ to cliaTlties prepai'ing Ilieir accouiils accordaiicc ivitli tlie Fin211cial Reporting Stsi)dard applicable Ilie UK and Republic of Irelaiid (FRS 102) (cffcctiv¢ l Jaiiuary 20151- Icliariti¢s SORP (FRS 102)), Ili¢ Financial Reportiiig Stai)dard applicable ill t7￿ UK and R¢piiblÉ¢ of Ireland {FRS 102) and tlie Companics Act 2006. Bssis of prepAI'Atlon Ese&pe Yoiitli Services Ine¢ts tlie definilioii of a public hetiefil eiitity under FRS 102. Assets and liabilities arc i11stially reco8Trised ai Iiistorical cost or transactioii valuc iiiil¢ss athciTrvise stated iii Ilie relevatit accounting policy notes. The accoiints are presenteil ill Sterlillg (£) and are roulldcd to Ihe iiearest £1. Golng coticerii Tlie tnistee5 coiisider tliat tliere Jre iio t)iai¢rifil iincerlaiiitics abolit the eliarit￿S ability to contitJu¢ as a gotng concern nor aiiy sigiiificaiit areas of iiiicertaiiity tl)at aff¢ct the carryiiig vali1¢ of assets lield by tlie cliarity. Exelliptlon froiii preparliig A casli flow statement Tlie cliarity opted lo carly adopt Bulleiin I publislied 011 2 Febrnary 2016 atid Iiave tlierefore i)ot incliided a cash flow stAlement in thesc fii)an¢ial staleiheiiis. Iiiconie and endom'inents All incom¢ is reeognised oiice tlic cliarity lias eiititlemeiil to tlic iii¢oni¢, it is probable tlittt the incoille ivill be receiv¢d Hiid the aiiioiitht of tlie intoine receivable can be 11)easured reliably. Doiiftlioiis tiiitl le%oeies Doncrytions are iecogjiised wlieii the charity has been notificd kn writiiig of botli tlie amoulll aiid settl¢inent date. In the evenl tl)at a do11￿(lon is siibject lo cojiditions Iliat require a lev¢1 of p¢i.fori)iaiice by Ili¢ eliarity b¢for¢ tlie Cliarity Is eiitiiled ro ih¢ fiinds, the incoiiie is deferi'cd aiid iiot recogjiised iintil ¢itlier those coiidilions fiilly niet. or il)¢ fiilfiliiient of Iliosc condili0115 is Ivliolly ivitljiii (li¢ ¢onirol of tlie cliarity aiid it is Ptobable tliat these coi)dilions will be fiilfilled in th¢ rcporting petiod. Gvallts receivabl¢ Gratils arc recoyjiised wlien Ilie cliarity h&s an entitleiiieiil lo tli¢ fiinds and aiiy eondiiions linked to the grA21ls have beeti tiKI. Wh¢re perfoiii)llnee coiiditioiis ore allaclied to tlie gyaiit and arc yet tts be In¢1, tlie iiicon)e is recogiiised as a liability atid Tncliided on Ilie balance sheel as d¢feTred incoiiie io b¢ rclcoscd. Escape Youth Sei'vices Notes to tlie Fiiiajieial Stateinents for the Yeai. Ended 31 October 2025 Iiive51nieiit lileo￿e Iiivestnient iiicoll￿ Is r¢cognised 011 a receivable basis. Exi)enditure All expenditiire is recogijised oiice tliere is a legal or coiistiuctivc obliglltion lo Ilial exp¢t)dittire, li is probablc s¢tllei)ieiit Is required atjd tlic aniount can be Ineamired reliably. All costs are allucated to tli¢ applicable expetidilur¢ heading tliai aggregate SiE]iiliryr Costs to tliat categoiy. Where costs caniiot be directly attributcd to particular lieadiiigs they Iiave b¢¢ii allocated 011 a basis consistent with tlie iise of resoiirces, Ivith witral staff Costs allo¢ated oi) Ilie basis of linie spent, aiid d¢preeia(ion ¢I￿rge$ allocatcd oti Ilie poriioii of tlie asset's us¢. ot1￿￿ 511pport costs arc allocated based on the SPTead of 8t8ff costs. Clinrilrtble ftclivilies CliaTitsblc cxp¢ndilure coimprises iliose cosls in¢iirr¢d by the charity iii Ilic d¢livery of its activities and s¢rvices for its beneficiaries. It incliides both costs tlIAt cali be ollocated direeily to ￿1ClI activitlU 211d those Costs of ali iiidir¢¢l nature iieeessary to &iipporl tli¢t]i. Sui)poYt ¢o$ts Siipport costs include ceiilral fiiiictions aiid liavc beeii hllocaled to 2¢tivity cosl categorics on a basis eonsisteiit ivitli the use of resoiirees, for exaii)pl¢, allocating property costs by floor ar¢&s, or per capila, staff costs by Ilie till￿ spent aiid otI￿r costs bsj tlieir lisage. Goyei'iiance costs Tliese iiicliide the costs atlribiitable to ilie charity's compliaiice ivith conststiilioiial and statutory requireinents, incliidinE aiidit, strategic maiiag¢ts*ni alld triistees niectit)g8 ajid reiiiibursed expense5. Ta¥ailoii Tlic charity is considered to pass tli¢ t¢sis set out iii Paragraph I Scliedlile 6 of tlie Financ¢ Act 2010 atsd tli¢r¢fore it Inects tlJ¢ definitioii of a c17aritable coiiipatiy foT UK corporation lax puiposes. Aecordingly, th¢ chllrily is polcntially exei)Jpl frojii taxation iii respect of iDcoiiK tsi capithl gai11s received wiiliin categories covered by Chapt¢r 3 Part I l of ie Corporation Tax Act 2010 or Section 256 of Ilie Taxalioii of Chil rgeable Galns Act 1992, to tlic ¢xlei)t tliat sucli incoi)ie or gaiiis arc applied excliisively to charitabl¢ PiiTposes. Casli aiid £as11 eqvivalents Casli aiml casli eqiiiiialcnts cojnprise casli OTh halld and call d¢posits, aiid otlier sliort-terill Iiig]ily liqiiid invcstnicnts that I'e I'¢2dily eonverlible io a knoivn aiiiollnt of easli aiid are subjcct to an insigi)ifieaJit risk of cli&nge iii value. Trade ci'edltoi's Trade creditors are obligÉLtions lo pay for goods oi. services tliat liave be¢n acquired in tIK ordinary couis¢ of business fioim siippliei's. Accouiils payable are classificd as curret)t IiAbilities if tl)e cliarity do¢s not Iiave an iincojidil￿o1lal riglit. at ilie end of tlie reportitig period. to defer s¢ttlenieiit of tlie creditor for at l¢ast hyelve Imoiitlis after tlie T¢portii)g date. If tliere is an uiicoi)dilioiJal right lo defer s¢ttlejiie￿t for al least ttvelye nioiiths after tlie reportiiig dat¢, Iliey are preseii*d as llon.current liabilili¢s. Trade creditors are i'ecogiiised initaally at Ilie Iraiisaction price aiid siibsequeiiily Ineasurcd at anioTiised cost using tl ¢ff¢ctive iiitercst Iiietliod. Fuiid structure Unr¢strict¢d iiiconie fuiids are general futids Iliat ILTe available for use at lh¢ tNstees discrelioii iii fiirtjieraiice of tl objcclivcs of tlie cliarity. Restriclcd income filnds are I1￿Se donated for us¢ in a parltCLilar ar¢a or for specific purposes, ilic us¢ of wliicli is reslrhcted to that area or purpose. Pag¢ 18 Escape Youtli Sei'vices Notes to the Financial Statemeiits foi. the Yeay Ended 31 October 202S Penslons and otlier post retli'enieiit obllgaflons Tli¢ cl￿rIty operates a dcfined coiJtributÈo21 peiisioft selienie ivliieli is a peiisioii plaii uiider Tr4thicli fixed coiili'ibiitioiis are paid into a p¢iision fiiiid and Ili¢ cliarity lias no leghl or eonsiniciive obligatioii to pay fiaTtlier contribiitions cv¢Ji if tlie fuijd docs llot hold 5ufficiciit assets to pay all Cl￿p10Ye¢S Ilie benefits relaliiig to ¢Jnployee Service iii Ilie ciirr¢tJt and prior periods. Contributions to d¢fiii¢d conlribiition plans re recognised ii? tli¢ Slat¢iii¢nt of Fll)ancial Acliviti¢s when they are due. If conlribution Pay￿￿1]1S exeeed ihe coiitribiition due for s¢nii¢e, th¢ ¢xe¢ss is recognised as a pi'epayttient. Fiiiancial insti-unieiits ClrtS5ificfilio Finaiicial InSt￿mell￿ are classified and a¢¢tsunt¢d for, accordiiig lo thc siibstaiice of tlie contrfte￿al arrang¢nienL as rii)anciJl asscts, fli￿lIcIal liabilities oi. eqiiity i11slTllnl¢nts. An equity ihslruiiient is aiiy colltracl Il)At evidences a r¢sidual hnt¢rcst iii tlie Bssels of the coiiipany after d¢du¢ting all of it'5 liabilities. Recogiiilioii lliifl iiiefisiireiiieiil w11c￿ sljarcs are igsued, any component tljat ¢r¢at¢s, a financiAI liability of tlie coii)pany is presented as a liability iii Il)c b21at)c¢ slicet. Tlie correspondii)g dividends reli?ling to tIK liability coi)Iponent Dre charg¢d ¥LS An illtei'esl cxpctises iii Ilic profit and loss aecoiinl. I￿1V￿liAlle1i1 At the end of eacli r¢porlii)g period fiiiaiicial iiistrum¢nts JMea8iired at fail. value are as5¢s5¢d for objective evidence of impairiiiei)t. The illip&irnient loss is recogiiiscd izi tlie profit 2nd loss account. 3 liiconie fi'oni donAtlons And legftcles Unre5trieted fuiids eiemei'ol Resti'leled fun(Is Total 2025 Doiiations and legacies. Dojiations fron) iiidividuals Graiits, including capilul grants. Grants 11,791 11,791 206,409 206,409 206,409 11,791 218,200 Uni'esti'Ècted funds Gener&1 Resti'lcted fuiids Total 2024 Donaiions and legacies. Domatlolls from Individi￿lS Grants, iiicllldiiig eapithl wnts: Gratits 7,712 7,712 37,958 153,397 153,397 191.355 45,670 199,067 Pag¢ 19 Escape Youth Seivices Notes to tlie Fiiianeial StateineDts for the Year Ended 31 October 2025 4 Intome fi'om) cliarltable sctlvitles Restrlcte funds Total 2025 Tot81 2024 Cliildr¢i) In N¢¢d Scollish Bordcrs Council Borders Coli￿111n1ty Action Tl)¢ Maple Trust SBC CLLD 15,000 40,091 9,926 10.000 20,349 15.000 40,091 9,926 10,O¢M) 20,349 15,000 40,646 SBC Servicc L¢v¢l Agreenient H2wick Conimon Good Fund Tlie MorJ'i$ons Foiindation Giitliric's Association Foundalion Scotland Youth Bordeis Neiglibourly Coijiiiiinity Fiind Aivards For All Young Scot Peoples Postcod¢ TI￿St UK Yoiitl) Fuiid Go Fi)Iiher Fiind Langhope Rig Coniniiiiiity hind Scotttsh Cliildrens Lottery TRist Solltliern Uplands P&rtnei'511ip Ariiold Clark Conlliiiinity Fund Hedley Fouiidatioii Tlie Robettsoii TI￿st Asda Foiiiidatio CM Hei)drie Foundatioji H¢nry Siniili Fund Biirnftsot Con)IMiinity Fiitures Anton Jiii'g¢ns Naliothal Lottery Con)niunity Fiind 7,000 9,000 3,000 7,910 1,500 12.890 3,000 7,910 1.500 12,890 2,890 4,939 500 730 19,999 730 19,999 3,700 15.975 42,500 3,000 2,901 5.000 995 1,000 1,000 15,000 400 15,000 1,000 7,500 2,620 8,354 6,000 24,540 15,0(10 1,000 7,500 2,620 8,354 6,000 24,540 19,909 206,409 206,409 191,355 Page 20 Escape Youtli Seivices Notes to the Financlal Statenieiits for tlie Year Ended 31 October 2025 5 1ncoIne fi￿￿) othei. IrA(ling Rctivities Uni'estrieted Restricted funds TotAI 2025 Geneiyl Trading iii¢oI￿e. Salcs of goods aftd serviees Local fundraising aiid slr¢et ¢ollcction ii)coine M¢iiibersliip 511bscriptions Property i'ellt81 in¢oni¢ 5,141 6.012 5,168 7,720 5.141 17,046 6,184 7,720 11,034 1,016 24,041 12,050 36,091 Uni'esti'icted fuiids Geiiei'al TotAI 2024 Trading inconic- Sales of goods aiid 5ervic¢s Local fuiidiai5iiig attd s¢recl collectioll incoine M¢n)bership subscriptions Property reiital in¢om¢ 6.129 19,675 6,140 9,488 41,432 6,129 19,675 6,140 9,488 41,432 6 Exptndltml'e oil clh&i'ltable activitles Unresli'icted funds General Resti'ieted funds Totil 2025 Note Fiilulratsi￿g Staff costs Allocated support costs Goverjianee costs 14,995 0,913 3.094 420 14,995 160.448 43,657 420 149,535 40,563 29,422 190,098 219,520 Uili'estrlcted funds General Re5t¥l¢ted Tot21 2024 Note rundraisiiig Staff costs Allocated support costs GoY¢rRance costs 8.421 49,381 33,796 433 8,421 151,339 55.251 433 101,958 21,455 92,031 123,413 215,444 Page21 Escape Youth Services Notes to tlie Financial Stateinents for the Year Ended 31 Octobei. 2025 Actlvltv uiTrdei'taken dlreetly 2025 Fundraising ¢081$ Purchases 9,216 5,779 9,216 5,779 14.995 Aetlvltv undertal(en dii'eetly 14,995 2024 FuNdraisiNg costs Pur¢l3as¢s 3,648 4,773 8,421 3,648 4,773 8,421 In addition to the expcnditure analysed above, there are also goverR]anc¢ costs of £420 {2024 - £433} wliich relate directly to charitable activiiies. See note 7 for fiii'tli¢r d¢tails. Page 22 Escape Youth Sei'vices Notes to tlie FlnAiiclal Statements for the Year Ended 31 Octobei. 2025 7 AnAIvsi5 of govei'JiAnce SUPPDrt eosts Governance £0515 Uiire5(i'ieted fuiids GenerAI TotAI 2025 Total 2024 Independent exa1￿iDer fees Exaiiiiiiation of tlie finaiicial stat￿llen￿ 420 420 433 420 420 433 8 Staff costs Tlie aggiegale payroll costs ivere as follows.. 2025 2024 Staff Costs dui'ing the vear were: Wages and salaries Social securiry costs Pensioii costs Otlier staff costs 152,173 4,159 2,665 1,451 141,969 5,648 2,705 1,017 160,448 151,339 Tl)¢ n)outhly Average nuinber of persoiis (incliiding senior nianagenient I lead¢r51iip teain) employed by tlie charity during Ihe y¢8r expressed as full liiiic eqiiivaleiils ivas as follows: 2025 No 2024 No Adniinislratioii and siipporl 13 12 13 12 4 (2024- 9) of t1￿ 2bove eii)ployees paTli¢ipat¢d in the Defiiied Contribiitioii Peiisioii S¢h¢illes. Conlributions to tli¢ en)p14)yee peiision scheines for tlic y¢ar iotalled £2.665 {2024- £2,705). No ¢t))ployee received eiiio1iiii￿Uls of n)ore tjiaii £60,000 duriiig Ilie year. 9 Indepeiident exai)Iliier's reniuiiei'Atio 2025 2024 Exainination of tlle finaiicial slateincnls 420 433 Page 23 Escape Youth Servlces Notes to tlie Financial Statements for tlie Year Ended 31 October 2025 IU Taxatlon Tlie ¢liarity is a registered cliarity hiid is Ilier¢for¢ exeii)pl froiii taxalion. I I Cash and casli equiiT%leMts 202S 2024 Cagl) at bank 121,670 86,479 12 Credltors: aDJouiils fAllliig (lue M,Ilhlii oiTre yeRI' 2025 2024 Trnd¢ cr¢ditors Accruals 420 288 288 708 288 13 Fuii(Is Balxntt at I Noyembey 2024 Balancc at 31 Octobei- 2025 Ineoming resolli'ces Resources expeiide(I Ti'ansfei's Unre5trActed fuiids Geiiei'ul Ge]￿ra1 10,641 10,641 35,832 {29.422} 29,422 (796) 7961 56,255 35,832 16,255 Restrl£te(I fund Childi'en Ji? Need CYPLG CMH Denlioli Foiindalion Seotland Burnfoot Coiwi)unily Hiib Borders CoiDniunity Fuiid SBC Maple Trngl Aivards For All SBC- NFS YoEiilI FAC Fiiiid Natioiial Lottery Coi)In)uThity Flind UK Yoiitli Triiiid Oo Fiirtlier Fund Childreiis Lottery Peoples Post¢ode Trnst The Robertsoii Trust ¢iieral 2.287 3,201 15,000 20,903 7,500 1,016 12,890 8,354 9,926 22,610 10,000 19,999 4,967 11,960 24,540 114,551) {22,503) (5.6251 (4,3371 (4,5211 (7,3(k2} (1.654} (22,610) (5,891} {3,693) (4.967) {3,896) (19,439) (23,(1851 (500) (2,9171 18,031) (15.000} {19,576 2.736 (1,601) 1,875 1,389 11,018 1,052 8,272 4,710 2,649 4.109 16,306 8,064 21,435 15,670 23,085 500 2,917 8.031 12,500 664 15,0(N) 33,794 12,500 15,951 1,733 TotAI re5ti'ietod fun(Is 75,550 218,459 (190,098) 796 104,707 Total funds 86,191 254,291 219,520) 120,962 Page 24 Escape Youtli Seyviees Notes to the Financial Statenients for the Year Ended 31 Octobei. 2025 Balanc¢ at I Nfjvembei- 2023 liieoiniiig Ye50uI'ees Re$our£es expended Balance at 31 Oetober 21124 unl'esti'￿et¢d fuiids Geiierlll Gcncral 15,570 87,102 192,0311 10,641 Resti'lcted Chtldreii In Need CYPLG 15,000 19,204 7,919 2,890 7.00 (12,713) 117,6031 (3.209) (2,890) (9,489) {5,832) (9361 (2,2851 (2,500) (19,014) (31,915) 12,500) {2,083) 17,944) 2,500) 2,287 3.201 4,710 2,649 1,600 D¢nlioliii Fouttdation Scotland SBC Aivards For All Yout]i Scotland GatJnocl)y Trust Yoiitli FAC Fuiid Naliojial Lott¢ry Coniinuiiily Futjd UK Yoiitli Futhd Go Fiiirfier Fund Childrens Lottery Peoples Poslcodc Tiiist Tlie Robertsoii TNsi 2.649 2,489 5,832 936 2,285 2,500 14,775 12,500 19,909 42,500 3,000 5,000 15,975 15,000 15,670 23,085 500 2,917 8.031 12,500 Total re5tYlcled fuiids 45,566 153,397 {123,413) 75,550 Total funds 61,136 240,499 215,444 86.191 Tl)¢ specific p￿rposeS for ivlisclj tlje fiJnd5 ar¢ to be applied are as folloivs.. Resti'i¢l¢d futtds r¢present VArious grants provided to assist the ttllmiii£ of tlie ¢I￿rItY. Eacli providci has Its OIVD coiiditioiis attaclied lo the grants aiid Ilie providus are sli01￿ sepaixtely for this reason. Balaiiccs Oti tbeSE fujids repTeseiil unsp¢i)t gTAtII n)onies wliere tlie con111￿li]lejIt to ¢xpet]d tlie balaiice exisis iii subseoiient accoiinting p¢riods. 14 Annl.v$ls of net assets between funds Unyestrlcted (￿111]S GenerAI Total fuuds at 31 October 2025 Resti'icled fuiids CILrrent assets Curi'¢lli liabilities 31,977 708) 89,693 121,670 (7081 Total iiet assets 31,269 89,693 120,962 Uiiyestricttd funds General Total fund$ at 31 October 2024 Re$ti'lcted funds Ciirr¢Jit assets Current liabililics 10,929 288) 75,550 86,479 {288) Total Iiet assets 10,641 75,550 86,191 Page 25 Escape Youtli Sei'vices Notes to the FAnancl&l Statements for the Year Elided 31 Octobei. 2025 IS Related party trg4n5actlons Th¢r¢ iv¢r¢ iio related party Iransacliojis in thc year Page 26