**REGISTERED CHARITY NUMBER: SC036510** ## **Report of the Trustees and** **Financial Statements for the Year Ended 31 March 2025** **for** **Neighbourhood Watch Scotland** **Neighbourhood Watch Scotland** ## **Contents of the Financial Statements for the Year Ended 31 March 2025** ||**Page**| |---|---| |**Reference and Administrative Details**|1| |**Report of the Trustees**|2 to 5| |**Independent Examiner's Report**|6| |**Statement of Financial Activities**|7| |**Balance Sheet**|8| |**Notes to the Financial Statements**|9 to 15| **Neighbourhood Watch Scotland** **Reference and Administrative Details for the Year Ended 31 March 2025** ## **TRUSTEES** **----- Start of picture text -----**
PRINCIPAL ADDRESS
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## **REGISTERED CHARITY NUMBER** SC036510 **INDEPENDENT EXAMINER** ## **BANKERS** **WEBSITE** Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ Page 1 **Neighbourhood Watch Scotland** ## **Report of the Trustees for the Year Ended 31 March 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** 2024-2025 has been spent working towards the requirements, aims and objectives of the 2022-2025 Business Plan. Primary objectives for Neighbourhood Watch Scotland (NWS) remain: - Encourage community spirit, better connections and capacity to improve safety and resilience, by engaging with all communities in Scotland - Ensure that NWS members feel valued, are more confident about staying safe and have a reduced fear of crime - Enable Scottish Communities to be better informed, safer and more resilient by having a robust Neighbourhood Watch Network. ## **ACHIEVEMENT AND PERFORMANCE Charitable activities** Our mission and vision is: Safer neighbourhoods, Stronger Communities. Neighbourhood Watch Scotland will: - Collaborate with partners to develop community resilience. - Grow partner and community use of Neighbourhood Alert and Scotland's Neighbourhood Watch network. - Enhance a sense of wellbeing by encouraging community cohesion. NWS, along with various partners, share delivery of the Scottish Government’s Building Safer Communities Programme. Achievements under each of the key objectives were: ## **We will use all forms of engagement to ensure that people throughout Scotland are better informed, better connected and have the capacity to contribute to the safety and resilience of their community.** - Neighbourhood Alert crucially provides a platform for ongoing community engagement by NWS staff and key partners. The system plays a key role in providing locally relevant, targeted, timeous and trusted information. Since **1 April 2024, 603 Alerts have been sent** out via the network across Scotland, by staff from NWS, Police Scotland, Local Authorities, Scottish Fire and Rescue Service covering many topics including retail theft, fire/personal & product safety, wellbeing & mindfulness, crime prevention, sca ms/frauds and rural crime. - **Alert users: over 32,596 individuals are registered** to receive alerts which is an **increase of over 1,600 users (5% increase)** . Evidenced assessment by the Neighbourhood Alert host company provides that an Alert has a propagation rate of **10.9** . - **Based on a single national Alert** being sent to all registered subscribers, it is reasonable to assume that these **Alerts reach more than 355,296 people** . This propagation is important, as together with the values and concept of sharing and looking out for each other it ensures we reach the more vulnerable and harder to reach in our communities. - Neighbourhood Watch Scotland have been meeting and engaging directly with community meetings. This is an important and key role of NWS. We have also adapted to the use of virtual technology to maintain regular contact with all our key partners and, when possible, have also joined community-based meetings remotely. We have maintained regular contact with our members, communities and partners. Social media and more importantly Neighbourhood Alert, has allowed a platform for ongoing community engagement and support. Page 2 **Neighbourhood Watch Scotland** ## **Report of the Trustees for the Year Ended 31 March 2025** ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** - NWS partnered with AbilityNet to raise awareness of the forthcoming switch of analogue phone lines to digital lines (a UK wide switch over affecting every landline). NWS recognised that there are many vulnerable people who rely on their landline for vital contact or who may be vulnerable to scams arising from this switch over. NWS recognised the benefit of working in collaboration with AbilityNet Scotland and BT to help reassure and support the digital landline switchover as it was in harmony with our commitment to work closely with the public to create Stronger Neighbourhoods and Safer Communities. - NWS have developed a solid and trusted foundation with limited resource. Collaborating with partners to develop community resilience and enhance a sense of wellbeing by encouraging community cohesion. These partners include: CrimeStoppers, Floodline Scotland, Water Safety Scotland, Young Scot, Network Rail, Police Scotland Sikh Association, Scottish Partnership Against Rural Crime (SPARC), Roberston Homes, Wheatly Homes, Glen Oaks Housing Association, TPAS Scotland, Community Councils, Edinburgh University, Rotary Clubs Scotland, White Ribbon, Royal Bank of Scotland and Aging Well Scotland. - Independent Advisory Group (IAG) established with volunteer coordinators to develop policy and share best practice. - In January NWS launched its new website. Additional work remains to be done to create areas such as an NWS Co-ordinator members area with enhanced information and "to do" ideas. - NWS developed a newsletter for Formal Members and Alert Users which included social media (Facebook and Website). It focused on tips and advice around darker nights and cold season providing support with resources and guidance to keep communities safe, connected, and resilient. - NWS continue to support all Community Safety Partnership campaigns. ## **Scottish communities are more resilient having a sustainable Neighbourhood Watch Network.** - Neighbourhood Watches - **89 new neighbourhood watches** were established increasing the overall **total to 724 (reflects a 12% increase).** - The establishment of a sustainable neighbourhood watch network brings benefit to not only individual communities but a very broad range of partners and service deliverers. Partnership working is key to the sustainability of neighbourhood watch and therefore remains a key priority for NWS. ## **FINANCIAL REVIEW** ## **Financial Review** - All NWS Funds are unrestricted. - Cash in hand and in the bank on 31 March 2025 represents the NWS reserves, a designated fund held for the growth and development of Neighbourhood Alert and an acceptable cushion to absorb future deficits and reinvest in NWS’s service. - For the period 2024 - 2025 it was projected that the core operating costs would be circa £170,000. Minor changes were made to the budget lines, with Board approval, such as employing new staff members, purchasing merchandise and new fliers, as well as hosting in person meetings. These costs were offset against partnership development, moving premises to a shared office space within Scottish Fire & Rescue Services and small savings on various budget lines throughout the year. Throughout the financial year NWS continually review their budget to ensure it is efficiently and effectively applied in support of its charitable activities and provides maximum public benefit. ## **Reserves policy** Reserves at the year end are £43,475 (2024: £49,610). An unrestricted reserve of £31,232, represents three months reserves which is considered to be sufficient to deal with the operational contingencies of NWS and also allow any new development opportunities to be capitalised upon. Page 3 **Neighbourhood Watch Scotland** ## **Report of the Trustees for the Year Ended 31 March 2025** ## **FINANCIAL REVIEW** ## **Financial Position** The charity incurred a deficit of £6,135 (2024: a deficit £19,672). For the current and following year the charity's financial position is relatively secure, with unrestricted free reserves of £31,232 carried forward at 31 March 2025 (2024: £37,367). In addition, the charity holds a designated fund of £12,243 (2024: £12,243) for the Neighbourhood Alert license fee. ## **FUTURE PLANS** - NWS submitted an application form and business case to Scottish Government in April 2023, reflecting the aspirations and outcomes based on the 3-year Business Plan 2022-2025. The end of 2025 will see NWS create a new 3-year business plan to carry forward the work we do within our communities. - Developing a framework with Police Scotland to fully utilise the NWS Alert and Engagement tracker alongside training of officer and staff in the effective use of safety messaging. - Introducing the NWS co-ordinator’s forum with a future look to develop ongoing training and engagement sessions working collaboratively with partners to deliver a bespoke version of the Bystander approach. NWS aim to raise the profile and increase visibility through local engagement as well as providing advice and support on local issues or concerns our communities are dealing with. This helps us develop trusting relationships, community wellbeing and public reassurance. Once policies and procedures are updated NWS will then be in a strong position to advertise for volunteers and advocates to assist in their local communities encouraging new membership and bringing together associations. - Introducing a bespoke co-ordinators newsletter to keep all co-ordinators up to date with the latest NWS news as well as hints, tips and advice on how to grow their watches. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document and is constituted as a Scottish Charitable Incorporated Organisation (SCIO). Neighbourhood Watch Scotland SCIO (SC036510) is registered with OSCR and is recognised by the HM Revenue & Customs as a Scottish Charity. Neighbourhood Watch Scotland SCIO become a Scottish Charitable incorporated Organisation on the 1st of December 2011. The object of Neighbourhood Watch Scotland SCIO shall be to promote good citizenship and greater public participation in the prevention and solution of crime and other risks, intentional or unintentional, so that effective liaison between public service providers and the public can be achieved, thus promoting the efficiency of the services across Scotland. ## **Recruitment and appointment of new trustees** Member Charity Trustees are elected at the Annual General Meeting (AGM) of Neighbourhood Watch Scotland SCIO and hold office for a maximum of three years when they become subject to a retirement clause. Member Charity Trustees can seek re-election after the three-year period. Co-opted Trustees can be elected and retired by the Board at any time. Neighbourhood Watch Scotland will continue to review and develop their trustee structure to ensure appropriate representation and required skills are available to the organisation. Page 4 Neighbourhood Watch Scotknd Report of the Trustees for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMEKr Organisational structure In accordance with the existing Constilution the maximum number of Trustees is 12. of which half must be member Trustees or any individual who wishes to further the purposes of the charity. The Board comprises office bearer roles of Chairperson. Company Secretary arKI Treasurer. An additional role of Vic&Chair is also at the Board's discretion. Trustees meet every three months. or more often 11 required. Decislons are taken at these meetings by a majorlty vote. following discussion. Operational decisi¢)ns remain the responsibilty of the NWS employees and overseen by the DirectorlDeputy of NWS. who is I1￿Managed by the Board Chair. Neighbourhood Watch Scotland currenty employs seven part time pers(Kts to manage the day to day running of the organlsatlon. Organisational structure Induction and training of trustees Trustees are provided with an iThJuction session arKI accompanying paperwork which includes infoThation on.. - The organlsatlon and tts alms and o*clves - The responsibilitses of being a Trustee - OSCR'S Trustee guiddir Key management remuneration In the opinion of the trustees there is one member of key management. the Dlredor. Total employer costs related to thls post In 2024-25 were £25.525 12023-24: £30,233 there was a change of the Diredor part through the year and the total represents employment cost for the post in the yea-, 16/12/2025 roved b order of the board of trustees on.... ..arKI signed on its behalf by. Page S Independent Examiners Report to the Trusteos of Neighbourhood Watch Scotland I report on the accounts for the year ended 31 Marth 2025 set out on pages seven to fifteen. Respectlve responsibilities of trustees and examiner The charitys trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment {Scotlandl Act 2005 and the Charities Accounts (sco￿arKI) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10{1){a) to (c) of the Accounts Regulations does not apply. It is my responsibilty to examine the accounts as required under Section 44(1 Xc) of the Act and to state whether particular matters have come to my attention. Basls of the Independent examlnefs report My examination was carried out in accordance wth Regulation 11 of the Charities Accounts {Scotlandl Regulations 2006. An examination includes a review of the accounting records kept by the charty and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provKle all the evidence that would be required in an audit. and consequenly I do not exwess an audit opinion on the view gr¥en by the accounts. Independent examlnerfs statement In connection with my examination. no matter has come to my attention . {1) which gives me reasonable cause to believe that. in any material respect. the requirements to keep accounting records in accordance with Section 4411)la} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations.. and to prepare accounts whlch accord wlth the accountlng records and to comply wlth Regulatlon 8 of the 2006 Accounts Regulations have not been met., (Y 12) to which. in my opinion. attention should be dravm in order to enable a proper understanding of the accounts to be reached. Fellow of the Association of Chartered Certffjed Accountsnts Brett Nicholls Associates Herbert House 24 Herbert street Glasgow G20 6NB 1711212025 Date: ........... Page 6 **Neighbourhood Watch Scotland** ## **Statement of Financial Activities for the Year Ended 31 March 2025** |**2025**
**INCOME AND ENDOWMENTS FROM**
**Notes**
**Unrestricted**
**funds**
**£**
Donations and legacies
3
140,411
Other trading activities
4
17,080
Investment income
5
788
**Total**
158,279
**EXPENDITURE ON**
Raising funds
6
12,332
**Charitable activities**
Neighbourhood Watch Activities
7
152,082
**Total**
164,414
**NET INCOME/(EXPENDITURE)**
(6,135)
**RECONCILIATION OF FUNDS**
Total funds brought forward
49,610
**TOTAL FUNDS CARRIED FORWARD**
43,475|**2024**
**Total**
**funds**
**£**
146,822
1,887
715
149,424
1,515
167,581
169,096
(19,672)
69,282| |---|---| ||49,610| ## **CONTINUING OPERATIONS** This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities in both years. Comparative figures for the previous year by fund type are shown in Note 12. The notes on pages 9 to 15 form part of these financial statements. Page 7 Neighbourhood Watch ScotlarKI Balance Sheet 31 March 2025 21Y25 Unrestricted funds 2024 Total funds Notes FIXED ASSETS Tangible assets 13 1.200 CURRENT ASSErs Stocks Debtors Cash at bank and in harKI 14 15 912 9X+ 53.915 1,148 65.328 67.444 55.777 CREDrroRS Amounts falling due wlthin one year 16 {24.569> (7.367) NEf CURRENT ASSErs 42.875 48.410 TOTAL ASSEfs LESS CURREKf LIABILMES 43.475 49.610 NET ASSErs 43,475 49.610 FUNDS Unrestricted funds.. General fund De￿gnated- NeIghb￿rt￿ Alert FurKI 17 31.232 12.243 37.367 12.243 43.475 49.610 TOTAL FUNDS 43,475 49,610 0411212025 The financial statements were approved by the Board of Trustees and authortsed for issue ............. and'..'ere si ned on its behalf b The notes on pages 9 to 15 fofm part of these fina[￿la1 statements Page 8 **Neighbourhood Watch Scotland** **Notes to the Financial Statements for the Year Ended 31 March 2025** ## **1. GENERAL INFORMATION** Neighbourhood Watch Scotland ("the charity") is a Scottish charitable incorporated organisation governed by its Constitution. It was registered as a charity in Scotland (registered number SC036510) on 5 April 2004. Its registered address is 21 Claylands Road, Newbridge, Edinburgh, EH28 8LF. ## **2. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with: - the Charities and Trustee Investment (Scotland) Act 2005; - Regulation 8 (Statement of account - Fully accrued accounts) of The Charities Accounts (Scotland) Regulations 2006; - the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in March 2018 ("FRS 102"), to the extent that it applies to small entities and public benefit entities; - 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in October 2019 (FRS 102)' ("the Charities SORP"); - UK Generally Accepted Accounting Practice; and - the historical cost convention. The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy. The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound. There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements. ## **Cash at bank and cash in hand** Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## **Financial instruments** The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. ## **Going Concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Page 9 continued... **Neighbourhood Watch Scotland** **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **2. ACCOUNTING POLICIES - continued** ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment - 25% on cost It is the policy of the trustees to capitalise any tangible fixed assets purchased where the cost exceeds £1,000. ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** Neighbourhood Watch Scotland is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **3. DONATIONS AND LEGACIES** |Donations
Grants
Grants received, included in the above, are as follows:
Scottish Government|**2025**
**£**
411
140,000
140,411
**2025**
**£**
140,000|**2024**
**£**
6,822
140,000| |---|---|---| |||146,822| |||**2024**
**£**
140,000| Page 10 continued... **Neighbourhood Watch Scotland** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** |**4.**|**OTHER TRADING ACTIVITIES**|||| |---|---|---|---|---| ||||**2025**|**2024**| ||||**£**|**£**| ||Sale of NWS Signage||1,099|1,887| ||Project income||15,981|-| ||||17,080|1,887| |**5.**|**INVESTMENT INCOME**|||| ||||**2025**|**2024**| ||||**£**|**£**| ||Bank interest||788|715| |**6.**|**RAISING FUNDS**|||| ||**Other trading activities**|||| ||||**2025**|**2024**| ||||**£**|**£**| ||Purchases||912|1,515| ||Project costs||11,420|-| ||||12,332|1,515| |**7.**|**CHARITABLE ACTIVITIES COSTS**|||| |||**Direct**|**Support**|| |||**Costs (see**|**costs (see**|| |||**note 8)**|**note 9)**|**Totals**| |||**£**|**£**|**£**| ||Neighbourhood Watch Activities|150,281|1,801|152,082| |**8.**|**DIRECT COSTS OF CHARITABLE ACTIVITIES**|||| ||||**2025**|**2024**| ||||**£**|**£**| ||Staff costs||113,757|112,243| ||Bank & Payroll Fees||1,182|1,318| ||Rent & Utilities||1,708|9,203| ||Insurance||235|2,716| ||Postage||-|1,204| ||Staff Travel & Parking||7,919|7,912| ||IT Costs||21,807|17,779| ||SCVO Membership||279|279| ||Venue Hire and Catering for Meetings||-|974| ||Promotional Materials & Advert||446|5,259| ||Staff Training & Development||200|80| ||Printing||240|1,467| ||Office Supplies & Services||1,908|1,656| ||Professional Fees||-|3,056| ||Depreciation||600|600| ||||150,281|165,746| Page 11 continued... **Neighbourhood Watch Scotland** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **9. SUPPORT COSTS** |**SUPPORT COSTS**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |Accounts Preparation & Independent Examinaton|1,260|1,140| |Board Expenses|541|695| ||1,801|1,835| ## **10. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **Trustees' expenses** There were £899 of trustees' expenses paid for the year ended 31 March 2025 (2024: £695). ## **11. STAFF COSTS** |Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Office & Administrative Staff||**2025**
**£**
111,343
1,651
763
113,757
**2025**
7||**2024**
**£**
107,996
2,547
1,700
112,243| |---|---|---|---|---| |||||| |||||
**2024**
6| No employees received emoluments in excess of £60,000. ## **12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||**Unrestricted**| |---|---| ||**funds**| ||**£**| |**INCOME AND ENDOWMENTS FROM**|| |Donations and legacies|146,822| |Other trading activities|1,887| |Investment income|715| |**Total**|149,424| |**EXPENDITURE ON**|| |Raising funds|1,515| Page 12 continued... **Neighbourhood Watch Scotland** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** |**12.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
**Charitable activities**
Neighbourhood Watch Activities
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**13.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 April 2024 and 31 March 2025
**DEPRECIATION**
At 1 April 2024
Charge for year
At 31 March 2025
**NET BOOK VALUE**
At 31 March 2025
At 31 March 2024
**14.**
**STOCKS**
Stock
**15.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Deposit
Pension debtor|**Unrestricted**
**funds**
**£**
167,581
169,096
(19,672)
69,282
49,610
**Computer**
**equipment**
**£**
2,400
1,200
600
1,800
600
1,200
**2025**
**2024**
**£**
968
**£**
912
**2025**
**2024**
**£**
**£**
31
500
-
450
1,117
-
1,148
950| |---|---| Page 13 continued... **Neighbourhood Watch Scotland** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade creditors
Social security and other taxes
Pension
Deferred income
Payroll creditor
Accrued expenses|**2025**
**£**
823
3,256
-
12,552
1,563
6,375
24,569|**2024**
**£**
3,605
1,994
208
-
-
1,560
7,367| |---|---|---| Deferred income comprises income received for projects after March 2025 and which Neighbourhood Watch Scotland SCIO was not entitled to in the year to 31 March 2025. |At 1 April
Deferred in year
Released in year
At 31 March|**2025**
**£**
-
12,552
-
12,552|**2024**
**£**
-
-
-
-| |---|---|---| ## **17.** ## **MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
Designated - Neighbourhood Alert Fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|**Net**
**movement**
**At**
**At 1/4/24**
**in funds**
**31/3/25**
**£**
**£**
**£**
37,367
(6,135)
31,232
12,243
-
12,243
49,610
(6,135)
43,475
49,610
(6,135)
43,475
**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
158,279
(164,414 )
(6,135)
158,279
(164,414 )
(6,135)| |---|---| Page 14 continued... **Neighbourhood Watch Scotland** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **17. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |**Comparatives for movement in funds**||||| |---|---|---|---|---| |||**Net**|**Transfers**|| |||**movement**|**between**|**At**| ||**At 1/4/23**|**in funds**|**funds**|**31/3/24**| ||**£**|**£**|**£**|**£**| |**Unrestricted funds**||||| |General fund|57,037|(19,672)|2|37,367| |Designated - Neighbourhood Alert Fund|12,245|-|(2)|12,243| ||69,282|(19,672)|-|49,610| |**TOTAL FUNDS**|69,282|(19,672)|-|49,610| Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Movement**
**in funds**
**£**
149,424
(169,096 )
(19,672)
149,424
(169,096 )
(19,672)| |---|---| ## **18. RELATED PARTY DISCLOSURES** Other than those listed under Note 10, there were no related party transactions for the year ended 31 March 2025. ## **19. PURPOSE OF FUNDS** General fund - Unrestricted funds that can be expended at the discretion of the trustees in furtherance of the objects of the charity. Neighbourhood Alert Designated Fund - Unrestricted funds which the trustees have designated for the upkeep of the NWS alert system. Page 15