LloGusign ￿nvelOpe 10: 92C9945WA94902-992A44ACF97F1584
REGISTERED COThtPANY NUMBER.. SC371656 (Seotland)
REGISTERED CHARITY r￿ER. SC041351
Tr
naudit
nancial State
ntsf rthe
rEn
ed31
reh 2025
Chance for
an
J S Accounting Services Limited
li-15 Morninoside Drive
EDINBURGH
EHIO 5LZ

L)Dcusign knvèiope ID.. 92G9945L-A9A94902-992A44ACF97F1584
bance for
ha
tsoftbe
Year
inancial Ststements
ed31
rch
for
Page
Chairman's Report
Report of the Trustees
Independent Examiner's Report
ststement of Fin2ncfial Activities
Balante Shttt
Notes to the Financial Ststements
6 to 10

Docusign Env&iope 10.. 92G9945L-A9A949D2-992A-64ACF97F1584
Ch2ne
for Chan
Chairnian's Re
ort
for the Year Ended 31 March 2
Although our PrO￿eS had been cornpletrd by the end of March 2024. As part of our sustainability plan, it took a
further six months to support the trdnsiiion of Chance For Chan*7e Malawi, an internationaI NGO, to Mwayi Osintha a
local Tun NGO. This involved the transfer of re￿st￿tIonS and the maintenance of a skeleton st8ff team to set up the
pro.tyrammes that the new orgonisarion had decided to run. By the close of the FY in March 2025. this process was fully
complete and as a resul¢ Chance For Change no longer h&8 a presence in Malaw4 bui the new local NGO Mwayi
oSind￿ continues to nm programm&s for victim5 ofhuman traffickin" .
FY ?024125 has been a year that has seen us coming to an end of our contrathd obligations and fvlfillinty our finaI
governance cornmitsnents. Our prO￿arnmeS in Nepal have been satisfactorily concluded with all expected outputs being
either met or exceeded. Whilst it is sad for the orwisation to be ending its wort we be very satisfied with what I
been achieved in the past fifteen years in an increasingly challenginor environment for small NGOS.
Although. it has been Clear that we never recovered full capacity after the pandemic, we nevertheless managed to
achieve notable outcomes for a significant amounr of people in developing countries and can be PToud of that
Finally, I would like to wish Greg and Andy the bes¢ of luck their fjJture plans and thank thera for fifteen years of
cornmibnent and hard work.
Vikram Setia
Chairnian, Chance For Change.
Page I

Docusign Envèlope ID.. 92L9945C-A9A94902-992A-64AGF97F1584
Chan
or Chan
ort of the Trust
for the Year Ended 31
eh 2025
The tsvstees who are also directors of the tharity for the PLryses of the Companies Act 2006. present their report with
the fmancial statements of the charity for the year ended i l March 20?5. The trtLstses have adopted tbe Provisions of
Accounting and Reportintr by Ch￿Ines." Statement of Recommended Practice applicable to charities prepaTing their
accounts in accordance with the Financial Reporting Standard applicable tn the UK 2nd Republic of Ireland (FRS 102)
(effective l January 2019).
STRUCTURE, GOVERNANCE AND I￿AGE￿ENr
Coverning docun)ent
The charity is controlled by its governing documenL a deed of trus¢ and constitutes a limited company, limited by
uarantee, as defmed by the Companies Act 2006.
REFERENCE AND ADMINISTrATIVE DETAILS
Registered Company number
SC)71656 (Scotland)
Registered Charity number
SC041351
Registered office
I Ill Drurnlanrig Square
Drumlanrig Square
Hawick
TD9 OAS
Trustees
Ms E N Onyema
Ms K Qui.
Cyley-Ruby
V Setia
Company Secretary
A Ashworth
Independent EY2miner
J S Accountincr Se￿iCes Lirnited
13-15 MornTngside Drive
EDtNBURGH
EHIO 5LZ
EVENTS SINCE THE END OFTHE YEAR
Inforniation relating to events since the end of the yeaT is given in the notes to the finan¢ial statements.
Approved by order of the board oftrustees on 25 M￿Ch 2026 and signed on its behalf by:
Do¢uSigned by:
9DCS192600334D4...
V Setia- TTUStee
P￿tte 2

Uc>cusign ￿n¥&lope ID: 92L9945C-A9A94902-99W4ACF97F1584
Inde
Chan
enden
for
Xatniner's Re
han
tothe
rnstees of
I report on the accounts for the year ended i l March ?025 set out on p4(Fes four to ten.
Respective responsibilities of trusteos and examiner
The Ch￿Ity'S trustees are responsible for the preparation of the accounts in accord2nce with the tsrnis of the Charities
and Trustee Investment (Scotland) Act 2005 and the Charities Accourjts (Scotland) Re.oulations 2006 (as amended). The
charity's trustees consider that the audit requirement of Regulation 10(I)(a) to (c) of tbe Accounts Reiwlations does not
apply. It is my responsiTrJility to cxzmine the accounts &s required under Settion 44(1)(c) of the Act and to state whether
particular mattsrs have come to my attention.
BasRs of the independent examiner's report
My examination was ca￿ied out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations
?006. An examination includes a review of the accountints records kept by the chaTiry and a comparison of the accounts
presented with those recorits. It also includes consideration of any unusual iterns or di5¢1osuTes in the accounts, and
seeking explanations from you as trustees concerning any such matteys. The procedures undertaken do not provide all
the evidence that would be required in an audiL and consequentIy I do not express an audii opinion on the view given by
the accounts.
Independent examiner's ststement
In connection with my examinatioN no matter has come to my attention .
(l) which oives rne reasonable cause to believe thal in any material respecl the requjiements
to keep accounting records in accordance with Section 44(IXa) of the ?005 Act and Retrulation 4 of the 2006
Accounts Regulations. and
to prepare accounts which accord with the accounting records and to comply with Re.oulation 8 of the 2006
Accounts Re.(￿latiOnS
have not been mel or
(2) to which, in my opiniols attention should be drawn in order to enable a proper understonding of the accounts to be
reached.
June Sinclair CA
The Institute of Chartered AccOunt￿Ls of Scotland
J S Accounting Services Limited
13-15 Momingside Drive
EDINBURGH
EHi0 5LZ
25 MaTch 2026

OocLJsign Envelope ID.. 92L9945C-A9A94902-992A-64ACF97F1584
e for Chan
Statement of Flnantial
ivities
for the Year
ed 31 March 2025
Unrestrictsd
fimds
Restricted
fund
Total
ftmds
Total
fi￿a5
Notes
INCOME AJYD ENDOWMEiYfs FROM
Donations and legacies
80,0
80,000
EXPENDITURE ON
Charitable activities
Charitable activities
li2,202
29.878
162,080
400,947
Other
3,662
3,662
5,374
Total
29,878
165,742
406,i21
NET INCONWffjXPENDITTSRE)
(55.864)
(29,878)
(85,742)
(29,673)
RECONCILIATION OF FUNDS
Total funds brought forward
55,864
29.878
85,742
115,4l5
TOTAL FUNDS CARRtED FORWARD
85,742
The notes foTm part of these fjnancial statements
Page 4

Docusign ￿nVelOpe 10: 92C9945L-A9A94902_992A44ACF97F1584
Chante for Chan
ance Sheet
31 Mareh 2025
Unrestricted
fijnds
Restricted
fjJnd
Total
fund5
Total
fimds
Notes
FIXED ASSETS
Tantrible assets
3,662
CURRENT ASSETS
Cash at bank
5,88i
85,081
CREDITORS
Amounts falling due within one year
(5,883)
(5,883)
(i,001)
NET CURRENT ASSETS
82,080
TOTAL ASSETS LESS CURRENT
LIABtLITIES
85,74?
NET ASSETS
85,742
FUNDS
Unrestricted fijnds
Restricted funds
io
55,864
?9,878
TOTAL FUPtDS
85,742
The charitable company is entitled to exemption from audit under Section 4T7 of the Companies Act 2006 for the year
ended i l March 2025.
The members have not required the company to obtsin an audit Df its financial sratements for the year ended
31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuTTng that the charitsble company keeps accounting records that comply with Sections )86 and 387 of the
Companies Act 2006 and
PTeparing fmancial statcments which oive a tnje and fair view of the stste of affai￿ of the chaTitable company as
at the end of each financial year and of its *uplus or deficit for each financial year in accordan¢e with the
requirements of Sections 394 and 395 and which otheTwise comply with the requirements of the Companies Act
2006 relating to financial statemenE so far as applicable to the charitable ¢ornpany.
(b)
These fmancial staternents have been prepared in accordance with the provisions 4)plicable to charitable companies
subject to the small Companies regime.
The financial statements weTe approved by the Board of Tn￿ and authorised for issue on 25 March 2026 and were
signed on its behalf by:
DoeuSipn¢d by:
9oCS1#2500334D￿.
V Setia- TTUStee
The notes form part of these financial statements

DOcus￿n invel)pe ID." 92c9945c49￿9u2~992A-64AGF97F1584
Chan
r Chan
Notes to the Financial
ments
for the Year End
31 March 2025
ACcOuNT￿G POLICIES
Basis of preparino the financial statements
The fmancial statements of the ch&itable company, which is a public benefit entity under FRS I O? have been
Prepared in accordance with the Charities SORP {FRS 102) 'Accountino and Reporting by Charities: Statement
of Recommended Practice applicable to charities p￿par]nts their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland ffRS 10?) {effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the CompanAes Act 2006. The financial statements have been prepared under the historical cost
convention.
Income
All income is recognised in the Statement of FinanciaI Activvties once the charity h&s entit]ement to the funds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are reeognised &8 expenditure as soon as there is a legal or constrnctive obligation committing the
charity to that ¢xpenditure. it is probable that a transfer of economic benefits will be required in settlement and
the arnount of the obligation can be me&8ured reliably. Expenditure is accounred for on an accruals basis and h
been classified under headinJo that awegare 211 cost related to the category. Where costs cannot be directly
attributed to panicular headings they have been allocated to activities on a basis consistent with the use of
resources.
Tangible r￿ed assets
Depreciation is provided at the following annual rates in order to wrlte off each asset over its estimated usehl
life.
Motor vehicles
Computer equipment
20% on tost
J)/o on cosr
Taxation
The charity is exempt from corporation tax on its charitable acttvities.
Fund accountiTJg
Uyknicted ￿lld$ can be used in accordance with the ¢harirable objectiv¢s at the discretion of the trustees.
Restricted fimds ¢an only be used for particular ttstricted purposes within the objects of the charity. Restii¢tions
arise when specified by the donor or wben thds are raised for particular restricted purposes.
Further explanation of the nattjre and purpose of each fimd is included in the notes to the financial staternents.
DONATIONS AND LEGACIES
Unrestricted
Restricted
Total
31.325
Total
Scottish Government
Souter Foundation
Charitsble PTojects
29? j15
80,000
80,000
80,000
80,000
80,000
Page 6
continued...

ocusign Envelope IL): 92C9945C-A9A949O2_9￿-64AcF9TF1S84
Chance f r Chan
to the Financial Statements- c
for the Year Ended 31 March 2
CHARrrABLE ACTIVtTtES COSTS
un￿strICted Restricted
Total
Total
Project Ma]awi
Projert Nepal
Other projects
Other expenses- see note
1,700
28,178
1.700
229,799
45,081
30,030
96.037
4.57i
127,629
1?7,629
132202
162,080
400,947
DIRECT COSTS OF CIL4RtTABLE ACTIVITIES
Unrestricted
Restricted
Total
?l.i.25
Total
31.3.24
Motor and travel
General administrative costs
Legal and professional
1?,961
10,225
19,887
10,225
104.44)
70.027
127.629
127,629
96,037
NET llycoTr￿(ExPENDllTuRE)
Net incomel(expenditure) is stated after ¢hargiThg/(crediting)".
il.i.25
31.3.24
Depreciation - owned assets
3.662
5.374
TRUSTEES, REIIIUNEK4TION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year end
J l March 2024.
Trustees, expenses
There were no tnLstees' expenses paid forthe yvar ended J l March 2025 nor for the year ended i l March 2024.
P4(ye 7
continue(L..

Docusign Envelope ID." 92C994sC-A9A949U2-99￿64ACF97Fl $84
Chan
or Chan
Notes to the Finaneial
tstements- continued
for
he Year
ded 31 March 2025
COMPARATIVES FOR THE STATEMENf OF FINANCIAL ACTtvrrIES
Unrestricted
fimds
Restricted
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
292,)15
EXPENDITURE ON
Charitable activiti
Charitable activities
268,541
400,947
Other
5,?74
5,)74
Totsl
l i7.780
268,541
406.i21
NET INCoKE/￿XPEND1TuRE)
(53,447)
(29,673)
RECONCILIATION OF FUNDS
Total fjjnds brought foTrvard
109,ill
6,104
115.415
TOTAL FUNDS CARRtED FORWARD
55,864
29,878
85,74?
TANCtBLE FIXED ASSETS
Motor
vehicles
Computer
equiprnent
Totals
COST
At l April 2024 and i l March 2025
18,479
16,124
34,603
DEPRECIATION
At l April ?0?4
Charge for year
18,479
12.462
3.66?
30,941
3,662
At 31 March 2025
18,479
16.124
i4,603
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
i,662
Page 8
ontinued..

Docusign &nvelope ID: 92C9945C-A9A94902-992A44ACF97F1584
Chance for
an
to the Financi21 Statements- eontiDU
for the Year Ended 31 March 2025
CREDITORS: AMOUNTS FALLING DUE ONE YEAJi
Other creditors
5,88i
io.
MOVEMEiYf IN FUNDS
Net
movement
in funds
At
At 1.424
Unrestricted funds
General thd
55,864
(55,864)
Restrietsd funds
Scottish Government
29,878
(29.87S)
TOTAL FtrTrrDS
85,742
(85.742)
Ner movement iJ] fimds. included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in.funds
Unrestricted funds
Generdl fund
80,000
(135,864)
(55,864)
Restricted funds
Scottish Government
(29,878)
(29,878)
TOTAL FUKDS
80.000
(165,742)
(85.742)
Comparatives for movement in funds
Net
movement
iJ] funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
109,311
(5),447)
55,864
Restricted funds
Scottish Government
6.104
?),774
29,878
TOTAL FUNDS
115,415
(?9,67J )
85,742
Page 9
continued..

ocusign Envelope ID: 92G9945L-A9A94902-992A-64AGF97F1584
hanee f Chan
N tes to the Financial Statem
- continued
for the Year Ended
arch 2025
io.
MOVEMENf IN W(tNDS- continued
Comparative net movement in fijnds, included in the above att as follows:
Incoming
reS0￿ceS
Resources
expended
Movernent
in funds
Unrestricted funds
General fimd
84.3)3
(li7,780)
(5),447)
Restricted funds
Scottish Government
(268,541)
23.774
TOTAL FUNDS
i76,648
(406.i21)
(29,673)
ii.
RELATED PARTY DISCLOSURES
There were no relafrd paty transactions for the year ended J l March 2025.
12.
POST BALANCE SHEET EVENTS
The charity will be wound up post year end.
P￿C 10