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2026-03-31-accounts

ACE IT SCOTLAND SCIO

TRUSTEES REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026 Scottish Charity No. SC036315

Supported by:

ACE IT SCOTLAND SCIO

1. Structure, Governance and Management

1.1 The trustees of ACE IT Scotland SCIO (ACE IT) present their report together with the financial statements of the charity for the year ended 31 March 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s constitution and applicable legal and accounting requirements.

1.2 Reference and Administrative Details

The trustees serving during the reporting period were as follows:

David Bell, Chair (Retired Nov 2025) Graham Golding, Chair (Appointed Nov 2025) Mike Reid, Treasurer John Murray Alex Stewart John Robertson Mary Claire Macfarlane Rashaad Price Satu Kapiainen

ACE IT Scotland SCIO

25 Nicolson Square Edinburgh EH8 9BX

Bankers

Bank of Scotland PO Box 1000 BX2 1LB

Skipton Building Society 19 Frederick Street Edinburgh EH2 2EY

Payroll Provider

Haines Watts 3 Quality Street Edinburgh EH4 5DP

Independent Examiner Elaine Alsop ACA DChA FCIE EA Independent Ltd 5 South Charlotte Street Edinburgh EH2 4AN

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ACE IT SCOTLAND SCIO

1.3 Constitution

The charity is a Scottish Charitable Incorporated Organisation (SCIO), regulated by a constitution and governed by a Board of Trustees. It is a registered charity, number SC036315.

All strategic decisions affecting the charity are undertaken by the Board, with advice from several subcommittees. The trustees of the charity meet as a Board on a regular basis, approximately every three months. The Manager attends all Board meetings and other staff members are invited to attend as required. The day-to-day management of the charity is delegated to the Manager.

1.4 Trustees

The Board of Trustees can have a minimum of three and a maximum of nine trustees at any one time. During the period covered by the report, there were a minimum of four and maximum of nine trustees.

Prospective new trustees are invited to submit a curriculum vitae and covering letter explaining the skills they could bring to the charity. If they meet the criteria required, they will be interviewed by the Manager, then the Chair, and then by the Human Resources Subcommittee and/or the Board. Successful candidates are offered a role and, if taken up, receive formal Board approval and are asked to stand for election by members at the next Annual General Meeting.

New trustees are briefed by the Chair and the Manager on their legal obligations, the charity’s code of conduct, the content of the charity’s governing documents, the functions of the Board and decision-making processes, the charity’s activities and plans, and recent financial performance. During their induction, trustees also meet with staff members, other trustees, and volunteers. Trustees must receive appropriate governance training provided by an independent organisation, such as Trustee Connect and EVOC (Edinburgh Voluntary Organisations’ Council). They are also encouraged to participate in ongoing learning events suitable to their role within the activities of the charity. Guidance and support are available for all trustees who each undertake a personal annual review and contribute to an annual review of the charity.

As charity members, all trustees have a good understanding of their role and an interest in the practical work of ACE IT. They give their time freely which is very much appreciated, and none receive any remuneration.

Potential members of the charity who are not trustees submit an application form and, if approved by the Board, are enrolled on the register of members. All members are encouraged to contribute to the development of the charity’s plans and to attend the AGM and other relevant meetings.

1.5 Risk Management

Major risks to the charity, its performance and ongoing ability to deliver, are identified and managed on an ongoing basis. The Risk Subcommittee leads Board thinking in this regard. Both strategic and operational risks are regularly considered, reviewed and updated where appropriate. The trustees collectively ensure that appropriate mitigants are in place to reduce the likelihood of any risk arising and/or minimise the potential resulting impact.

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ACE IT SCOTLAND SCIO

1.6 Objectives and Principal Activities

The objectives of the charity, as set out in the Constitution, are to “promote, maintain, improve and advance the education of older people to further their active involvement as citizens for the public benefit”. The charity seeks to:

To meet these objectives, the principal activities of the charity continue to be focused on helping people over 50 access the digital world, through:

2. Business Review 2025-26

2.1 The Charity’s Vision and Strategy

The charity has a vision of a society where everyone enjoys the benefits of digital empowerment and the inequalities created by a digital gap are minimised. To progress towards this, in 2025-26 the charity is into the final year of its strategy of 'Core, More, Explore':

The section below sets out the key deliverables towards this strategy in the year 2025-26. Delivery of this strategy is embedded into the annual Operating Plan. Quarterly progress reporting is provided for the Board of Trustees.

2.2 Overview of Activities

ACE IT delivers on its mission by pairing learners with trained volunteers who provide personalised digital skills coaching. This one-to-one support empowers individuals to become more digitally included and confident in using technology.

Perhaps the biggest achievement of the year was the charity being awarded the Kings Award for Voluntary Service (KAVS) in November 2025. We are immensely proud at this recognition of our most valuable resource, our volunteers. This prestigious award is the equivalent of an MBE and is

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ACE IT SCOTLAND SCIO

the highest recognition a charitable organisation can receive in the UK and serves as a testament to the dedication, skill, and compassion of our incredible volunteer team.

Receiving this award validates our mission to bridge the digital divide in Edinburgh. It recognises not only the thousands of coaching sessions we deliver annually but also the inclusive, supportive community our volunteers have built. This accolade has provided a significant boost to our profile, affirming our position as a leader in digital inclusion and providing a powerful platform as we look toward our future growth.

In 2025-26, demand for our services continued to rise, with a record number of new enquiries from both the public and local partner organisations.

Our network of referral partners across Edinburgh has also expanded. We are proud to maintain strong and growing relationships with a wide range of stakeholders, including occupational health teams, GP practices, housing associations, homelessness services, Police Scotland, job centres, advice agencies, community centres, EVOC, and Volunteer Edinburgh.

Digital access is no longer optional - it is essential for everyday life. People who lack access to technology and the internet risk exclusion from vital services, social connections, and economic opportunities. By improving digital inclusion, we help people navigate the rising cost of living, access better health resources, and stay connected with loved ones and their community.

All ACE IT sessions are offered free of charge to individuals aged 50 and over in the City of Edinburgh. In response to community feedback, this year we have expanded our reach by introducing a new home visit service, plus expanding our partnership with Edinburgh Libraries ensuring our services are even more accessible. To support underrepresented groups, we have continued to focus on bringing services closer to individuals living in lower-income areas with the introduction of new service locations.

2.3 Services Delivered

One-to-one digital coaching sessions across Edinburgh

The charity held a record 2,032 (2024-25 1,878) individual one-to-one digital inclusion sessions across Edinburgh.

Sessions were delivered in 10 different community settings, connecting with many community partners including:

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ACE IT SCOTLAND SCIO

Moose in the Hoose digital activities sessions

These two-hour long sessions continue to be a vital part of many care home residents each week at 4 locations across Edinburgh. The sessions are delivered by trained volunteers and staff who work closely with each home to focus on delivering meaningful activities with residents whilst involving digital technology. This can involve anything from puzzles, online entertainment, communication tools such as video calling, art-based activities and more.

Residents have reported an overall positive impact on their mental health and wellbeing as a result of attending Moose in the Hoose on a regular basis. Sessions offer a warm, welcoming environment to socialise with others and have fun. Satisfaction in this service is further demonstrated by the continued strong attendance of 2,084 attendees in 2025-26 (2024-25 2,092) with one single session being attended by an all-time high of 24 residents.

Online Safety, Scams Awareness and AI information sessions

24 events were held at various locations across Edinburgh, reaching a total of 240 attendees and learners. Building on previous delivery, sessions expanded beyond a primary focus on online safety to also include workshops on the basics of using Android phones and an introduction to artificial intelligence.

In addition to presentations, a more interactive approach was introduced. Alongside one-off sessions, a number of workshops were delivered over four consecutive weeks, each lasting two hours. This enabled a more hands-on learning experience, allowing participants to use their own devices and explore topics most relevant to their needs.

Sessions covered a wide range of subjects including online safety, awareness of scams, safe use of online banking and digital services, and guidance on using artificial intelligence responsibly. Learners benefited from practical support, tailored advice, and opportunities for discussion and questions

throughout. Venues included:

Edinburgh University APRIL Collaboration

In July, ACE IT collaborated with the APRIL AI Hub to deliver a pioneering intergenerational workshop series focused on Artificial Intelligence (AI). In line with our mission to drive digital inclusion for the over-50s, the programme paired 22 of our learners with 22 researchers and Google DeepMind interns for intensive one-to-one mentoring.

Together, they explored how AI tools can be harnessed to tackle loneliness, improve accessibility, and support independent living. By demystifying complex technology through a human-centred lens, we empowered our learners to navigate the AI landscape with confidence. The initiative’s success was further highlighted by a dedicated feature on STV News.

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ACE IT SCOTLAND SCIO

2.4 Communication and Feedback

Communication and Engagement

To reach wider audiences and understand the needs of the communities in which the charity works, the charity participated in service provider forums and community groups facilitated by EVOC and the City of Edinburgh Council.

The ACE IT website and social media channels are actively managed by staff members, and a monthly newsletter provided to support a strong online presence. This was improved by extensive work to establish warm media contacts and increase awareness amongst local politicians on the charity’s purpose and activities.

The trustees understand that, by the very nature of the charity’s work, a large portion of the charity’s target beneficiaries are not yet online. Over the course of the year the charity has placed physical marketing materials in over 150 locations. The charity's online visibility was further complemented by recommendations from satisfied learners. 'Word of mouth' proved to be one of the most common responses to ‘How did you hear about us’ feedback gathering.

Employees, volunteers and trustees attended in-person events such as Edinburgh Volunteer Recruitment Fair and Scottish Older Peoples Assembly to raise awareness of ACE IT’s services and to support learner and volunteer recruitment.

Feedback from the charity’s learners

Feedback was collected through electronic and paper surveys. Case studies helped illustrate how funds received were utilised and highlighted individual learners' journeys and achievements. These all highlighted the continued value and positive impact on individual learners who gained digital skills and improved access to online services through attendance at personalised coaching sessions.

In addition to the aggregated quantitative measures above, we also placed great emphasis on understanding the experience of each individual learner and what impact the charity’s support had on them.

2.5 Fundraising

The Fundraising Subcommittee met regularly to ensure positive ongoing relationships with each of the charity's existing funding partners. The subcommittee also managed a database of potential sources of new funds and submitted proposals to potential new funders which shared the charity’s core principles around empowering older people to improve their own wellbeing through use of digital services. The subcommittee also prepared regular reports on what impact specific funding achieved and how funds were spent. This activity saw the charity bolstered by new funding as detailed further in section 3.

2.6 People and Governance

The HR Subcommittee oversaw the recruitment, remuneration, management, learning and development for employees, volunteers, and trustees. A year-round learning and development programme provided opportunities for the wider team to enhance their skills and understanding of learners’ needs. The programme included external training events provided by EVOC, Scottish

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ACE IT SCOTLAND SCIO

Council for Voluntary Organisations and others covering a wide range of topics, such as time management, dementia awareness and how to write effective reports.

As at 31 March 2026, the charity had a total of 6 employees (4.4 full time equivalent). In addition, there were 45 volunteers. The charity is hugely grateful to its volunteers and local partners for their ongoing support and dedication.

Employee Salaries & Benefits

The charity complies with its auto-enrolment requirements, and all employees are entitled to join a defined contribution scheme operated by NEST (National Employment Payment Trust).

Through the course of the year, all employees were paid at, or above, the Scottish real living wage rate.

3. Financial Review

3.1 Financial Position

Results for the year ended 31 March 2026 are given in the Statement of Financial Activities on page 12 The assets and liabilities are detailed on the Balance Sheet on page 14.

The Statement of Financial Activities shows:

As we have noted in previous years, there are always timing differences between when grant money is received and when it is spent, and these differences are factors in whether a charity reports a surplus or a deficit. The impact of timing has been less in 2025-26 than in other years; had income and costs been aligned to our reporting years, a slightly smaller deficit of £2,270 would have been reported for 2025-26.

The overall level of reserves has decreased slightly in 2025-26, mainly as we are carrying forward slightly less restricted funds. The level of unrestricted funds remains the same, which is the result of another good year of raising additional unrestricted funds (see section 3.4 below). The charity’s reserves policy (see 3.2 below) is based on its running costs. The level of unrestricted reserves at the end of 2025-26 represents 6.2 months of projected running costs and complies with the reserves policy (this figure was 7.0 months at the end of 2024-25).

In terms of restricted funding:

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ACE IT SCOTLAND SCIO

These results have been delivered through the robust ongoing operation of our Financial Controls Policy, particularly in relation to cost control, with oversight from the Finance Subcommittee.

3.2 Reserves Policy

With a sizeable portion of our funding coming from grants, the trustees are aware of the need to accumulate unrestricted funds to help reduce risk and overcome situations arising from any potential anticipated or unanticipated difficulty, including the contingency of dissolution. The charity aims to maintain unrestricted funds at a level equivalent to at least three months’ core running costs.

3.3 Plans for the Future

The funding market remains very competitive, with more organisations chasing a share of an overall pot that is decreasing in size.

For 2026-27, we are delighted to have received a second year of funding from the City of Edinburgh Council’s Third Sector Resilience Fund. Combined with the funding we have carried forward, including our unrestricted reserves, we are in a strong position to continue at current operating levels to end of March 2027 and beyond.

Beyond 2026-27, there is uncertainty about new funding sources and our priority during the remainder of 2026 will be to attract new long term funding to protect the charity’s future; if these are not found then later in 2026 the Trustees will consider how to adapt the operating model to reduce the cost base.

3.4 Financial Contributions

The trustees are always grateful for the generosity of funders and to individuals and organisations who make donations to the charity. In addition to the support from funders referred to in the sections above, and donations from a number of individuals, the charity’s work during 2025-26 has also been enabled through grants and donations from:

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ACE IT SCOTLAND SCIO

3.5 Trustees’ Responsibilities in relation to the Financial Statements

The trustees are responsible for preparation of the Annual Report including the financial statements for each financial year, in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) and the constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and the financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by trustees and signed on their behalf by:

Graham Golding Chair

Date: 07/07/2026

10

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ACE IT SCOTLAND SCIO FOR THE YEAR ENDED 31 March 2026

I report on the financial statements of the charity for the year ended 31 March 2025 which are set out on the following pages.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

  3. to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

  4. have not been met, or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Elaine Alsop ACA DChA FCIE EA Independent Ltd 5 South Charlotte Street Edinburgh EH2 4AN

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ACE IT SCOTLAND SCIO

STATEMENT OF FINANCIAL ACTIVITIES for the year to 31 March 2026

Notes
INCOME FROM:
Donations and legacies
2
Charitable activities
2
Investments
2
TOTAL INCOME
EXPENDITURE ON:
Charitable activities
4,15
TOTAL EXPENDITURE
NET (DEFICIT)/SURPLUS IN THE
YEAR BEFORE TRANSFERS
Gross transfers between funds
NET MOVEMENT IN FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Funds
Restricted
Funds
Total
2026
Total
2025
£
£
£
£
22,686
121,610
144,296
206,616
171
-
171
230
2,758
-
2,758
2,826
25,615
121,610
147,225
209,672
26,690
133,346
160,036
164,692
26,690
133,346
160,036 164,692
(1,075)
(11,736)
(12,811)
44,980
-
-
-
-
(1,075)
(11,736)
(12,811)
44,980
87,150
38,382
125,532 80,552
86,075
26,646
112,721
125,532

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Scottish Charity No SC036315

The notes on pages 15-24 form part of these financial statements

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ACE IT SCOTLAND SCIO

STATEMENT OF FINANCIAL ACTIVITIES for the PRIOR YEAR to 31 March 2025

Notes
INCOME FROM:
Donations and legacies
2
Charitable activities
2
Investments
2
TOTAL INCOME
EXPENDITURE ON:
Charitable activities
4,15
TOTAL EXPENDITURE
NET SURPLUS/(DEFICIT) IN THE
YEAR BEFORE TRANSFERS
Gross transfers between funds
8
NET MOVEMENT IN FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Funds
Restricted
Funds
Total
2025
£
£
£
45,869
160,747
206,616
230
-
230
2,826
-
2,826
48,925
160,747
209,672
2,143
162,549
164,692
2,143
162,549
164,692
46,782
(1,802)
44,980
(11,419)
11,419
-
35,363
9,617
44,980
51,787
28,765
80,552
87,150
38,382
125,532

Scottish Charity No SC036315

The notes on pages 15-24 form part of these financial statements

13

ACE IT SCOTLAND SCIO

BALANCE SHEET AT 31 March 2026

FIXED ASSETS
Notes
Tangible assets
5
CURRENT ASSETS
Debtors
6
Cash in bank and in hand
Creditors: amount falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS
Restricted funds
8
Unrestricted funds		 2026
£
2025
£
-
-
667
1,066
117,959
130,082
118,626
131,148
5,905
5,616
112,721
125,532
112,721
125,532
86,075
38,382
26,646
87,150
112,721
125,532



These financial statements were approved by the Trustees on

Chairperson – Graham Golding

Date: 07/07/26

Scottish Charity No SC036315

The notes on pages15 -24 form part of these financial statements

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ACE IT SCOTLAND SCIO - NOTES TO THE FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES

Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with:

ACE IT Scotland SCIO constitutes a public entity under FRS 102.

The financial statements are prepared:

Going Concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has or can acquire adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. The trustees have considered a period of 12 months from the date of approval of the financial statements.

Charitable Funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without specified purpose and are available as general funds.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure, which meets these criteria, is charged to the fund.

Funds received for a specific purpose are treated as restricted funds until such times as the restriction is lifted. When this occurs, the relevant funds are transferred from restricted funds to unrestricted funds. Deficit balances on any restricted fund will be met by transfer of unrestricted funds.

Income

Income, including grants, is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probably that the income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require the deferral of the amount. Income Tax recoverable in relation to donations received under Gift Aid are recognised at the time of receipt.

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ACE IT SCOTLAND SCIO - NOTES TO THE FINANCIAL STATEMENTS

Expenditure

Expenditure is recognised when a liability is incurred. A detailed breakdown of expenditure is detailed in Note 15. All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of resources. Direct costs are those relating to a particular activity and are allocated directly to that activity. Indirect costs are those which cannot be allocated directly to a particular activity and are apportioned among activities based on a reasonable assessment of their usage of, and contribution to, such costs.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include costs linked to the strategic management of the charity.

Tangible Fixed Assets

Individual fixed assets costing £500 (£1,000 for IT equipment) or more are capitalised at cost and are depreciated over their estimated useful lives on a straight-line basis as follows:

Period Principal annual rate
IT equipment Year of purchase 100%
Office furniture 5 years 20%

Cash at Bank and In-Hand

Cash at bank and in hand includes cash in hand and bank deposits with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments initially recognised at transaction value and subsequently measured at their settlement value. Financial assets classified as receivable within one year are not amortised.

Operating Leases

Rentals payable under operating leases are charged to income on a straight-line basis over the term of the lease.

Retirement Benefits

All employees are entitled to join a Defined Contribution scheme operated by NEST (National Employment Savings Trust Corporation). Payments to the pension scheme are charged as an expense as they fall due.

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ACE IT SCOTLAND SCIO - NOTES TO THE FINANCIAL STATEMENTS

2. DONATIONS AND LEGACIES

Donations and Legacies 2026
Lessons/outreach
Other donations
Just Giving
Legacies
Grants
Donations and Legacies 2025
Lessons/outreach
Other donations
Just Giving
Legacies
Grants		 Unrestricted
£
2026
Restricted
£
Total
£
3,905
-
3,905
18,550
-
18,550
231
-
231
-
-
-
-
121,610
121,610
22,686
121,610
144,296
2025
Unrestricted
£
Restricted
£
Total
£
3,646
-
3,646
41,065
-
41,065
1,158
-
1,158
-
-
-
-
160,747
160,747
45,869
160,747
206,616

Details of grants received can be found in Note 8.

Charitable Activities
Royalties (Note 3)
Miscellaneous
Investments
Bank interest		 2026
£
2025
£
171
-
180
50
171
230

2,758 2,826

3. LOST SONGS OF ST KILDA

The Lost Songs of St Kilda is a collection of music from the Scottish archipelago of St Kilda recorded by Trevor Morrison. These recordings were gifted to the charity as a thank you and at that time the value of these songs was uncertain. On 8 September 2016, a licence agreement was signed with DECCA, a division of Universal Music Operations Ltd, allowing them to utilise these recordings. A CD was then produced and launched. The term of the licence is 15 years, with an option to renew for a further 15 years. If DECCA opt to renew the licence, a minimum of £1,500 will be due to the charity.

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ACE IT SCOTLAND SCIO - NOTES TO THE FINANCIAL STATEMENTS

4. GOVERNANCE COSTS

Charitable expenditure includes governance costs which are assessed as follows:



Employment costs
Meeting costs
IT costs
Independent examination fee
Training
Recruitment
Miscellaneous

5. TANGIBLE FIXED ASSETS
Computers and Equipment
Cost:
As at 1 April 2025
Additions/Disposals
As at 31 March 2026
Depreciation
As at 1 April 2025
Additions/Disposals
As at 31 March 2026
Net Book Value
As at 31 March 2026
As at 31 March 2025
6. DEBTORS
Due within one year
Prepayments and accrued income
7. CREDITORS –amounts falling due within one year

Sundry creditors

Accruals
























































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ACE IT SCOTLAND SCIO - NOTES TO THE FINANCIAL STATEMENTS

8. FUNDS OF THE CHARITY

Restricted Funds
Edinburgh Integration Joint Board
Merchant Company
Garfield Weston Foundation
CMHWF
National Lottery Community Fund
NLSO
The Robert McAlpine Foundation
Third Sector Resilience Fund
Unrestricted Funds
Prior year
Restricted Funds
Edinburgh Integration Joint Board
Merchant Company**
Garfield Weston Foundation
CMHWF
National Lottery Community Fund
Cyber Resilience Fund*
Unrestricted Funds		 As at
31 March
2025
Incoming
Resources
Resources
Expended
Transfer
of Funds
As at
31March
2026
£
£
£
£
£
-
14,421
(14,421)
-
-
3,849
-
(3,849) -
-
20,000
-
(20,000)
-
-
218
-
(218)
-
-
14,315
36,000 (50,315)
-
-
23,625
(3,125)
-
20,500
-
5,000
-
-
5,000
-
42,564
(41,418)
-
1,146
38,382
121,610 133,346
-
26,646
87,150
25,615
26,690
-
86,075
125,532
147,225 160,036
-
112,721
As at 31
March
2024
Incoming
Resources
Resources
Expended
Transfer
of Funds
As at 31
March
2025
£
£
£
£
£
-
57,684
(69,103)
11,419
-
-
5,000
(1,151)
-
3849
-
20,000
-
-
20,000
14,135
-
(13,917)
-
218
14,630
70,000 (70,315)
-
14,315
-
8,063
(8,063)
-
-
28,765
160,747
(162,549)
11,419
38,382
51,787
48,925
(2,143)
(11,419) 87,150
80,552
209,672 (164,692)
-
125,532

*The Edinburgh Integration Joint Board for Health & Social Care Partnership

Merchant Company Endowments Trust Community Grants Scheme (administered by Foundation Scotland) *Communities Mental Health and Wellbeing Fund

****National Lottery Strengthening Organisations

****Scottish Government Cyber Resilience Fund

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ACE IT SCOTLAND SCIO - NOTES TO THE FINANCIAL STATEMENTS

Unrestricted funds received in the year to 31 March 2026 include donations from:

9. ANALYSIS OF FUND BALANCES

Bank and cash balances
Other net current liabilities
Fixed assets
Prior Year

Bank and cash balances
Other net current liabilities
Fixed assets
10. STAFF MEMBERS
Employment Costs
Salaries
Social security costs
Pension costs
The average monthly number of staff members during the yea		 2026
Unrestricted
£
Restricted
£
Total
£
89,774
28,185
117,959
(3,699)
(1,539)
(5,238)
-
-
-		 2026
Unrestricted
£
Restricted
£
Total
£
89,774
28,185
117,959
(3,699)
(1,539)
(5,238)
-
-
-		 2026
Unrestricted
£
Restricted
£
Total
£
89,774
28,185
117,959
(3,699)
(1,539)
(5,238)
-
-
-
86,075
26,646
112,721
2025
Unrestricted Restricted Total
86,719
43,363
130,082
431
(4,981)
(4,550)
-
-
-
87,150
38,382
125,532
2026
£
2025
£
122,347
127,767
2,301
3,268
3,610
3,549
128,258
134,584
r
6.1
87,150
38,382
125,532
2026
£
2025
£
122,347
127,767
2,301
3,268
3,610
3,549
128,258
134,584
6.1

The average monthly number of staff members during the year

One staff member works full time, with the remainder working parttime

No staff members received more than £60,000 during the year

Social security costs are reported net of the £5,000 employment allowance.

20

ACE IT SCOTLAND SCIO - NOTES TO THE FINANCIAL STATEMENTS

Defined contribution pension scheme

An auto-enrolment pension scheme is operated for employees, being provided by NEST. The assets of the pension scheme are held separately from those of the charity in an independently administered fund. The scheme had seven members in the financial year.

11. TRUSTEES REMUNERATION AND EXPENSES

None of the trustees (or any person connected with them) received any remuneration or benefits during the year. Expenses incurred on behalf of the charity £nil (2025 £nil).

12. FINANCIAL COMMITMENTS

The charity had no capital commitments at 31 March 2026.

At the reporting end date, the charity had outstanding commitments for future minimum lease payments under a non-cancellable operating lease, which fall due as follows:

2026 2025
£ £
Land & Buildings,
Within one year 13,200 13,200
Within two and five years - -

The charity lease agreement is on an annual rolling basis. Either the landlord or the charity can bring the lease to an end at the one-year anniversary of the rolling period, 31 March, by giving not less than 40 clear days’ notice.

13. RELATED PARTY TRANSACTIONS

There were no disclosable related party transactions during the year (2025 – none).

14. TAXATION

The company has recognised charitable status from HMRC. There is no tax charge in the accounts.

15. DETAILED INCOME AND EXPENDITURE ACCOUNT

Detailed income and expenditure account for years to 31 March 2026 and 2025 are included at pages 23 and 24 respectively.

Please note that the following abbreviations are used for Funders:

21

ACE IT SCOTLAND SCIO - NOTES TO THE FINANCIAL STATEMENTS

22

ACE IT SCOTLAND SCIO - NOTES TO THE FINANCIAL STATEMENTS

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR TO 31 MARCH 2026

23

ACE IT SCOTLAND SCIO - NOTES TO THE FINANCIAL STATEMENTS

16. INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR TO 31 MARCH 2025

24