Enter SC No. below Enter charity name below APPENDIX 2 **SC041899** ## **The Esther's Company** ||||**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|**Receipts and payments accounts**|||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||01/04/2024||||||||**31/03/2025**||||||||| |||**For the period**
**from**|||**01**||**April**||||**2024**|**to**|**31**||**March**|||||**2025**|||| |**Section A Statement of receipts and payments**|||||||||||||||||||||||| |||**Unrestricted**
**funds**|||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||||**Total funds last**
**period**| |||**to nearest £**|||**to nearest £**||||**to nearest £**||||**to nearest £**|||||**to nearest £**|||||**to nearest £**| |**A1 Receipts**|||||||||||||||||||||||| |Donations||**5,253**||||||||||||||||||**5,253**|||**1,000**| |Gift Aid - Pakistan Gift Aid|||||||||||||||||**-**|**-**|**-**|**-**|||| |Grants||**29,640**|||||||||||||||**2**|**2**|**2**|**29,640**|||**9,960**| |Receipts from fundraisingactivities|||||||||||||||||**-**|**-**|**-**|**-**|||**3,025**| |Gross tradingreceipts|||||||||||||||||**-**|**-**|**-**|**-**|||| |Income from investments other than land and|||||||||||||||||||||||| |buildings|||||||||||||||||**-**|**-**|**-**|**-**|||| |Rents from land & buildings|||||||||||||||||**-**|**-**|**-**|**-**|||| |Gross receipts from other charitable activities|||||||||||||||||**-**|**-**|**-**|**-**|||| ||||||||||||||||||**-**|**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_**|**34,893**|||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**34,893**|**34,893**|**34,893**|**34,893**|**34,893**||**13,985**| |**A2 Receipts from asset & investment sales**|||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 34,893**
**-**
**-**
~~—~~|||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**34,893**|**-**
**-**
**-**
**34,893**|**-**
**-**
**-**
**34,893**|**-**
**-**
**-**
**34,893**|**34,893**||**-**
**13,985**| |**A3 Payments**|||||||||||||||||||||||| |Expenses for fundraising activities|||||||||||||||||**-**|**-**|**-**|**-**|||**8,908**| |Gross trading payments|||||||||||||||||**-**|**-**|**-**|**-**|||**-**| |Investment management costs|||||||||||||||||**-**|**-**|**-**|**-**|||**-**| |Payments relating directly to charitable|||||||||||||||||||||||| |activities||**14,265**|||||||||||||||**14**|**14**|**14**|**14,265**|||| |Grants and donations|||||||||||||||||||||||| ||||||||||||||||||**-**|**-**|**-**|**-**|||**-**| |Governance costs:|||||||||||||||||||||||| ||||||||||||||||||**-**|**-**|**-**|**-**|||**-**| |Audit / independent examination|||||||||||||||||**-**|**-**|**-**|**-**|||**-**| |Preparation of annual accounts|||||||||||||||||**-**|**-**|**-**|**-**|||**-**| |Legal costs|||||||||||||||||**-**|**-**|**-**|**-**|||**-**| |Other|Other|Other|||||||||||||||||||||| ||||||||||||||||||**-**|**-**|**-**|**-**|||| ||||||||||||||||||**-**|**-**|**-**|**-**|||| |**_A3 Sub total_ **||**14,265**|||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**14,265**|**14,265**|**14,265**|**14,265**|**14,265**||**8,908**| |**A4 Payments relating to asset and**|||||||||||||||||||||||| |**investment movements**|||||||||||||||||||||||| |Purchases of fixed assets
Purchase of investments
**_A4 Sub total_ -**
**-**
**-**
**_Total payments_ 14,265**
**-**
**-**
~~—————~~|||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**14,265**|**-**
**-**
**-**
**14,265**|**-**
**-**
**-**
**14,265**|**-**
**-**
**-**
**14,265**|**14,265**||**-**
**8,908**| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**20,628**
**-**
**-**
**-**
**20,628**
**5,077**
**-**
**20,628**
**-**
**-**
**-**
**20,628**
**5,077**
~~——————~~||||||||||||||||||||||| **The Esther's Company** **SC041899** ## APPENDIX 2 **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**20,628**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year|||||**-**|**5,077**| ||Surplus / (deficit) shown on receipts and
payments account|||||**20,628**|| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of**
**year**
(Agree balances with receipts and payments
account(s))
**Details**|**20,628**|**-**|**-**|**-**|**20,628**|**5,077**| |||-|
-|
-|
-|
-|- 5,077| |||||**Fund to which**|**asset belongs**|**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|
**-**|
**-**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of approval**| ||||||||07January2026| ||||||||| **The Esther's Company** **SC041899** APPENDIX 2 0 ## **Section C Notes to the Accounts** |**Section C Notes to the**|**Accounts**|**Accounts**|**Accounts**|**Accounts**|**Accounts**| |---|---|---|---|---|---| |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C4b Trustee expenses -**
**details**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**
**C3b Trustee remuneration -**
**details**
**C1 Nature and purpose of**
**funds**_(may be stated on_
_analysis of funds worksheets)_
**C2 Grants**|For employability and empowerment workshops. Also to provide food and energy vouchers||||| ||**Type of activity or project supported**||**Individual /**
**institution**|**Number of grants**
**made**
**£**|| ||||||| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**-**
| ||||||| ||If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)||||| ||**Authority under which paid**||||**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b)||||| |||**Nature of transaction**||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||
**Nature of relationship**|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| **The Esther's Company** **SC041899** APPENDIX 2 ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**|**1 Donations**||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**||**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**||**Total current**
**period**
**to nearest £**||**Total last**
**period**
**to nearest £**| |Others||**5,253**|||||||**5,253**||**6,995**| |Others|||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| |**Total**
**2 Grants**||**5,253**||**-**||**-**|**-**||**5,253**||**6,995**| |||**-**
**Unrestricted**
**funds**
**to nearest £**||**-**
**Restricted funds**
**to nearest £**||**-**|**-**||**-**
**Total current**
**period**
**to nearest £**||**reference**
**Total last**
**period**
**to nearest £**| |Main Grants||**19,350**|||||||**19,350**||**9,960**| |GCVS||**10,290**|||||||**10,290**||| ||||||||||**-**||| ||||||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**||**29,640**||**-**|||||**29,640**||**9,960**| |||**-**
**Unrestricted**
**funds**
**to nearest £**
||**-**
**Restricted funds**
**to nearest £**||**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**||**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last**
**period**
**to nearest £**| ||||||||||**-**||**3,025**| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| |**Total**||**-**||**-**||**-**|**-**||**-**||**3,025**| |||-||-||-|-||-||reference error| ## **4 Payments relating directly to charitable activities** |||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**| |---|---|---|---|---|---|---|---|---|---|---|---| |||**14,265**|||||||**14,265**|









|**9,078**| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| ||||||||||**-**||| |**Total**||**14,265**||**-**||**-**|**-**||**14,265**||**9,078**| |||-||-||-|-||-||reference error| **SC041899** APPENDIX 2 ## **Additional analysis (2)** ## **5 Breakdown of unrestricted funds** |**5 Breakdown of unrestricted funds**|**5 Breakdown of unrestricted funds**|||||||| |---|---|---|---|---|---|---|---|---| |**Receipts**||**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |Donations|||||||**-**|| |Legacies|||||||**-**|| |Grants|||||||**-**|| |Receipts from fundraisingactivities|||||||**-**|| |Gross tradingreceipts|||||||**-**|| |Income from investments other than land and buildings|||||||**-**|| |Rents from land & buildings|||||||**-**|| |Gross receipts from other charitable activities|||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||cross ref error|| |Proceeds from sale of fixed assets|||||||**-**|| |Proceeds from sale of investments|||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**||**-**||**-**|**-**|**-**|**-**|**-**| |||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||cross ref error|| |Expenses for fundraisingactivities|||||||**-**|| |Gross trading payments|||||||**-**|| |Investment management costs|||||||**-**|| |Payments relatingdirectlyto charitable activities|||||||**-**|| |Grants and donations|||||||**-**|| |Governance costs:|||||||**-**|| |Audit / independent examination|||||||**-**|| |Preparation of annual accounts|||||||**-**|| |Legal costs|||||||**-**|| ||||||||**-**|| ||||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||cross ref error|| |Purchases of fixed assets|||||||**-**|| |Purchase of investments|||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||-|| |||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||cross ref error|| |||**-**||**-**|**-**|**-**|**-**|**-**| |||||||||| ||||||||**-**|| |||||||||| |||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||cross ref error|| |**Nature andpurpose of funds**||||||||| |||||||||| **The Esther's Company** **SC041899** APPENDIX 2 ## **Additional analysis (3)** ## **6 Breakdown of restricted funds** |**6 Breakdown of restricted funds**|**6 Breakdown of restricted funds**||||||||| |---|---|---|---|---|---|---|---|---|---| |**Receipts**||**Restricted fund**
**1 - enter name of**
**fund below**||**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**||**Total restricted**
**funds last**
**period**| |Donations|||||||**-**||| |Legacies|||||||**-**||| |Grants|||||||**-**||| |Receipts from fundraisingactivities|||||||**-**||| |Gross tradingreceipts|||||||**-**||| |Income from investments other than land and buildings|||||||**-**||| |Rents from land & buildings|||||||**-**||| |Gross receipts from other charitable activities|||||||**-**||| |**_Sub total_**
**Receipts from asset & investment sales**||**-**||**-**|**-**|**-**|**-**||**-**| ||||||||-||| |Proceeds from sale of fixed assets|||||||**-**||| |Proceeds from sale of investments|||||||**-**||| |**_Sub total_**
**_Total receipts_**
**Payments**||**-**||**-**|**-**|**-**|**-**||**-**| |||**-**||**-**|**-**|**-**|**-**||**-**| ||||||||-||| |Expenses for fundraising activities|||||||**-**||| |Gross trading payments|||||||**-**||| |Investment management costs|||||||**-**||| |Payments relating directly to charitable activities|||||||**-**||| |Grants and donations|||||||**-**||| |Governance costs:|||||||**-**||| |Audit / independent examination|||||||**-**||| |Preparation of annual accounts|||||||**-**||| |Legal costs|||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**_Sub total_**
**Payments relating to asset and investment**
**movements**||**-**||**-**|**-**|**-**|**-**||**-**| ||||||||-||| |Purchases of fixed assets|||||||**-**||| |Purchase of investments|||||||**-**||| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**||**-**||**-**|**-**|**-**|**-**||**-**| ||||||||-||| |||**-**||**-**|**-**|**-**|**-**||**-**| ||||||||-||| |||**-**||**-**|**-**|**-**|**-**||**-**| ||||||||||| ||||||||**-**||| ||||||||||| |||**-**||**-**|**-**|**-**|**-**||**-**| ||||||||-||| **Nature and purpose of funds** ## **APPENDIX 3** **----- Start of picture text -----**
Scottish Charity Regulator
**----- End of picture text -----**
## **Independent examiner’s report on the accounts of ’ The Esther s Company V2** **Report to the** Charity name **trustees/members of The Esther's Company** |**Report to the**
**trustees/members of**|Charity name
**The Esther's Company**| |---|---| |**Registered charity**|**SC014899**| |**number**|| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||**01**
**April**
**2024**
**to**
**31**
**March**
**2025**| |**Set out on pages**|Attached pages
(remember to include the page
numbers of additional sheets)| ||| |**Respective**
**responsibilities of**
**trustees and examiner**|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees| ||consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations| ||does not apply. It is my responsibility to examine the accounts as required under section| ||44(1) (c) of the Act and to state whether particular matters have come to my attention.| |**Basis of independent**|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts| |**examiner’s statement**|Regulations. An examination includes a review of the accounting records kept by the| ||charity and a comparison of the accounts presented with those records. It also includes| ||consideration of any unusual items or disclosures in the accounts 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 viewgiven bythe accounts.| |**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:| ||•
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and| ||Regulation 4 of the 2006 Accounts Regulations, and| ||•
to prepare accounts which accord with the accounting records and comply with| ||Regulation 9 of the 2006 Accounts Regulations| ||have not been met, or| ||2. to which, in my opinion, attention should be drawn in order to enable a proper| ||understanding of the accounts to be reached.| **Signed:** **Name: Relevant professional qualification(s) or body (if any): Address:** APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose