2025-06-30-accounts - Options in Life

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OPTIONS IN LIFE SCOTTISH CHARITABLE INCORPORATED ORGANISATION

SCOTTISH CHARITY REGISTERED NUMBER:

SC042319

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

CUNNINGHAM GRANT CHARTERED ACCOUNTANTS

OPTIONS IN LIFE SCOTTISH CHARITABLE INCORPORATED ORGANISATION

Contents Report of the Trustees Independent Examiner’s Report Statement of Financial Activities Statement of Financial Position Notes to the Financial Statements	Page 1 – 6 7 8 9 10 – 19

CUNNINGHAM GRANT CHARTERED ACCOUNTANTS

OPTIONS IN LIFE SCOTTISH CHARITABLE INCORPORATED ORGANISATION

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 JUNE 2025

The Trustees present their report and financial statements for the year ended 30 June 2025.

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, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended and “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)” (as amended for accounting periods commencing from 1 January 2019).

Objectives and Activities

Charitable purposes

The constituted purpose of the Options in Life charity is to provide advocacy and support to promote education, independence and training in personal, life and employability skills and health development for individuals and supporters of those who have complex additional needs. Our charitable purposes extend to the advancement of education, promotion of equality and diversity and the relief of those in need of respite, because of disability. Disability is a core link between these purposes.

Summary of the main activities in relation to these objectives

Increasing our client base
Providing and expanding our weekly Recreation Programme of supported Social Inclusion and Team Building activities for young adults who have learning difficulties and additional support needs.
Running weekly Employability and Skills Development Programmes for young adults who have learning difficulties and additional support needs.
Running weekly Evening classes to help develop life and social skills and promote independence of young adults who have learning difficulties and additional support needs.
Promoting Peer Mentoring and Team Working.
Establishing and maintaining links and working partnerships with other organisations and educational establishments.
Establishing a network of support for families and running family events.
Providing short term respite for families and carers.
Ongoing renovation and development of our premises in the centre of Cupar, which will become an education centre and social hub for young people with additional support needs, and their families and carers.
Fundraising
Raising awareness of our Organisation
Training Support staff
Recruiting Volunteers
Training Volunteers

In undertaking these activities, the trustees have had regard to the guidance issued by the Charity Commission on public benefit.

OPTIONS IN LIFE SCOTTISH CHARITABLE INCORPORATED ORGANISATION

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 JUNE 2025

Achievements and Performance

Summary of the main achievements of the charity during the financial period

Increasing the number of participants taking part in our day and evening projects and programmes for young adults who have autism, learning disabilities and additional support needs, to help meet demand.
Supporting young people with learning disabilities to gain confidence and self-esteem by taking part in challenging and team building activities.
Supporting young people with learning disabilities to gain social and communication skills.
Mentoring people with disabilities to support their peers.
Supporting young adults with learning disabilities to progress into volunteering roles.
Supporting young adults with learning disabilities to take part in work experience projects, to gain employability skills.
Supporting young adults with learning disabilities to attend training and gain accreditation.
Supporting young adults with learning disabilities to gain independence and life skills by taking part in Independent Cookery, Baking, Food Hygiene, Kitchen Health and Safety, and Employability courses.
Supporting young adults with learning disabilities to gain IT skills.
Running weekly supported cycling group excursions in Tentsmuir Forest, using our own fleet of adapted cycles.
Running the Options In Life Pop Up Café one day a week. This is giving young adults with learning disabilities a work experience opportunity in a real working environment and offering a safe and welcoming place for our families, and members of the public, to meet and socialise together. Thanks to grant funding, we have been able to offer a hot lunch for £1 over the winter period. This has been very much appreciated by local residents, and our families, during the cost-of-living crisis, and has made our café very busy.
Running an Arts and Crafts evening club in partnership with the East Nook Studio
Running an animated movie course in partnership with Dundee Contemporary Arts, where young adults with learning disabilities set their own theme of Climate Control, and designed and created every aspect of the movie. The movie was a huge success, was premiered in the DCA cinema, and is now being shown in local climate cafes.
Establishing new partnerships with Dundee Contemporary Arts, Pilgrim Care, Glenwood High School and All Aboard Barge Cruises
Continuing to work with, and developing partnership services with, the Tay & Earn Trust, the Murton Trust, Taymara, Historic Environment Scotland, Five Sisters Zoo, Bowbridge Alpacas, Fife Voluntary Action, East Nook Studio, Fife College, St Andrews University Student Voluntary Service, Perth Climbing Centre, 4Arts, the Ceres Village Café, Dundee Science Centre, Dundee Contemporary Arts, the Royal Zoological Society of Scotland, Water of Leith Conservation Trust, Craigtoun Country Park, Fife Ecology Centre, Lochore Meadows, Ring Farm, Nature Scotland and Hopetoun House rangers.
Running family networking and social events
We are very proud to announce that Options In Life was approached by the Lord Lieutenant of Fife and invited to apply for the Kings Award for Voluntary Service. The award is bestowed on organisations that are truly outstanding and make a big difference to their local community. Equivalent to an MBE, KAVS is the highest Award given to local voluntary organisations in the UK. After a scrupulous assessment exercise, the Lord Lieutenant has nominated Options In Life for the award, for exemplary service.
Raising £254,891 in grant income.
Raising £223,634 from our own charitable activities, and donations.

OPTIONS IN LIFE SCOTTISH CHARITABLE INCORPORATED ORGANISATION

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 JUNE 2025

Achievements and Performance (Cont..)

Our Capital Project

Renovation work to the premises in the centre of Cupar, which will house our Education and Social hub, is ongoing but has proved more problematic than we initially anticipated. New Building Regulations, in particular the need for another fire exit at the rear of the building has meant our use of the building is still limited and this continues to cause frustration. We had a major issue with water ingress from the roof which has taken time to locate and remedy and some of the work carried out - particularly decoration in the upper floor and basement will need to be redone before we can use these areas.
On the first floor –
The main office has been decorated and new blinds fitted.
Walls have been removed and an open plan kitchen/IT classroom area created.
Walls have been removed to increase the size of the toilet cubicles, and new sanitary ware fitted.
New flooring has been laid in these areas.
On the ground floor –
- Walls have been removed and reconfigured at the back of the building.
- A new training kitchen with 8 workstations has been installed and flooring laid.
- Original banking teller area has been cleared.
- Original offices have been demolished and opened up to create a large activities area.
- New flooring has been purchased, and will be laid soon.
- Sensory room has been constructed.
- Three new toilet cubicles have been constructed.
- Wall has been demolished between what will become the main café area, giving access to the first floor from within building.
In the basement –
- New walls have been erected to create three distinct activity areas, with kitchen units and equipment installed in the main section.
- New flooring had been purchased, but has not yet been laid due to an issue with damp.
We recognise the need to ensure funding is in place for each part of the development of our building while ensuring we can continue to offer our current level of service to our clients.
We are currently working with the architect to submit building warrant applications for the remainder of the work in the building which will then be able to proceed as funding becomes available.
The spending in relation to the renovation works is reflected in Land and Buildings additions.

Financial Review

During the year the charity had a surplus of £101,072 (2024 - £92,097) and as at 30 June 2025, had available funds excluding fixed assets of £188,552 (2024 - £136,429). Of the available funds £106,332 (2024 - £61,302) was unrestricted and £82,220 (2024 - £75,127) was restricted.

Receipts from charitable activities was £217,105 (2024 - £193,961). The main source of funding for the charity was from various grants. During the year, grants received were £254,891 (2024 - £246,315). Payments for the year were £377,624 (2024 - £351,413) with wages of £235,608 (2024 - £220,242) being the main outgoing.

Going Concern

The trustees consider there are no material uncertainties about the charity's ability to continue as a going concern.

Reserve Policy

The trustees have resolved to gradually build reserves up to but not exceeding the sum of 6 months operating costs, subject to the receipt of unrestricted funds.

OPTIONS IN LIFE SCOTTISH CHARITABLE INCORPORATED ORGANISATION

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 JUNE 2025

Risk Management

The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the association, and are satisfied that systems are in place to mitigate exposure to these.

Structure, Governance and Management

Options in Life is a Scottish Charitable Incorporated Organisation (SCIO) governed by its constitution. The charity is managed by its board of trustees, which meets on a monthly basis. Trustees are appointed by the members.

The trustees who served during the year and up to the date of signature of the financial statements were:

Jim Blyth Chairperson Lesley Pringle Treasurer Catriona Reidpath Secretary Mary Scott Henry Knowles Jacqui Black Alana Peden (resigned 13/11/2025)

Trustees are appointed by the members at the AGM. All of the trustees retire at each AGM but are eligible for reelection.

The management of the charity is undertaken by the trustees, all of whom are elected by the members at the AGM.

The trustees undertake their duties on a voluntary basis.

OPTIONS IN LIFE SCOTTISH CHARITABLE INCORPORATED ORGANISATION

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 JUNE 2025

Reference and Administrative Information

Trustees	Jim Blyth	Chairperson
	Lesley Pringle	Treasurer
	Catriona Reidpath	Secretary
	Mary Scott
	Henry Knowles
	Jacqui Black
	Alana Peden	(resigned 13/11/2025)
Charity Number (Scotland)	SC042319
Principal Office	27 Irvine Crescent
	St Andrews
	Fife
	KY16 8LG
Bankers	Royal Bank of Scotland
	St Andrews
	113-115 South Street
	KY16 9QB
Independent Examiner	Barry Grant CA
	Cunningham Grant
	Chartered Accountants
	Unit G6, The Granary	Business Centre
	Coal Road
	Cupar
	Fife
	KY15 5YQ

SCOTTISH CHARITABLE INCORPORATED ORGANISATION

OPTIONS IN LIFE

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 JUNE 2025

Trustees’ Responsibilities in relation to the Financial Statements

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the trust deed. 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.

This report was approved by the trustees on 23/03/2026 and signed on their behalf

Mary Scott TRUSTEE

OPTIONS IN LIFE SCOTTISH CHARITABLE INCORPORATED ORGANISATION

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF OPTIONS IN LIFE

I report on the accounts of the charity for the year ended 30 June 2025 which are set out on pages 8 to 19.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND THE EXAMINER

The charity’s trustees are responsible for preparing 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 Charities 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.

This report is made to the trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken so that I might state to the trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the trustees for my work or for doing this report.

BASIS OF INDEPENDENT EXAMINER’S STATEMENT

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 view given by the accounts.

INDEPENDENT EXAMINER’S STATEMENTS

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

Which gives me reasonable cause to believe that in any material respect the requirements: a) To keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
b) To prepare accounts which accord with the accounting records and comply with regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or
To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Barry Grant CA Cunningham Grant Chartered Accountants Unit G6, The Granary Business Centre Coal Road Cupar Fife KY15 5YQ

Date: 23/03/2026

OPTIONS IN LIFE

SCOTTISH CHARITABLE INCORPORATED ORGANISATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025

INCOME FROM: Donations Grants Receipts from charitable activities Investments TOTAL INCOME EXPENDITURE ON: Charitable activities TOTAL EXPENDITURE NET INCOME FOR THE YEAR Transfer between funds NET INCOME FOR THE YEAR TOTAL FUNDS BROUGHT FORWARD	Notes [3] [4] [5] [6] [7]	Unrestricted Restricted Total Funds Funds Funds 2025 2025 2025 £ £ £ 6,529 - 6,529 - 254,891 254,891 217,105 - 217,105 171 - 171 223,805 254,891 478,696 163,181 214,443 377,624 163,181 214,443 377,624 60,624 40,448 101,072 (21,486) 21,486 - 39,138 61,934 101,072 93,136 364,523 457,659 132,274 426,457 558,731	Unrestricted Restricted Total Funds Funds Funds 2024 2024 2024 £ £ £ 2,967 - 2,967 - 246,315 246,315 193,961 - 193,961 267 - 267 197,195 246,315 443,510 171,464 179,949 351,413 171,464 179,949 351,413 25,731 66,366 92,097 4,635 (4,635) - 30,366 61,731 92,097 62,770 302,792 365,562 93,136 364,523 457,659
TOTAL FUNDS CARRIED FORWARD

All incoming resources and resources expended derive from continuing activities.

The statement of financial activities includes all gains and losses recognised in the year.

The notes on pages [10] to [19] form part of these financial statements.

OPTIONS IN LIFE

SCOTTISH CHARITABLE INCORPORATED ORGANISATION

BALANCE SHEET AS AT 30 JUNE 2025

FIXED ASSETS Tangible assets CURRENT ASSETS Stock Debtors Cash at bank and in hand CREDITORS - amounts due within one year NET CURRENT ASSETS TOTAL NET ASSETS FUNDS OF THE CHARITY Restricted funds Unrestricted funds	Notes [10] [11] [12] [14] [14]	2025 £ 370,179 480 28,343 187,612 216,435 27,883 188,552 558,731 426,457 132,274 558,731	2024 £ 321,230 300 31,186 115,666 147,152 10,723 136,429 457,659 364,523 93,136 457,659

The financial statements were approved by the Trustees on 23/03/2026

Mary Scott TRUSTEE

Lesley Pringle TREASURER

The notes on pages [10] to [19] form part of these financial statements.

OPTIONS IN LIFE SCOTTISH CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

[1] ACCOUNTING POLICIES

General Information & Basis of Accounting

The charity is a Scottish Charitable Incorporated Organisation with its registered address at 27 Irvine Crescent, St Andrews, Fife, KY16 8LG

The financial statements have been prepared in accordance with 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) – (Charities SORP (FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The financial statements have been prepared under the historical cost convention. There were no material departures from that standard.

The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £1.

The charity constitutes a public benefit entity as defined by FRS 102.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise shown.

Going Concern

The Trustees are satisfied that the Trust has adequate unrestricted 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.

Disclosure Exemptions

The charity satisfies the criteria of being a qualifying entity as defined in SORP FRS 102 Update Bulletin 1. As such, advantage has been taken of the following disclosure exemptions: No cash flow statement has been presented for the charitable company.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Unrestricted funds included designated funds where the Trustees, at their discretion, have created a fund for a specific purpose.

Restricted funds are subject to specific conditions by donors as to how they may be used. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

OPTIONS IN LIFE SCOTTISH CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

[1] ACCOUNTING POLICIES (continued)

Incoming Resources

Income is recognised in the accounts when the charity is legally entitled to the funds, any performance conditions have been met, the amounts can be measured reliably, and it is probable that 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 deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Revenue grants are credited to the income and expenditure account in the period to which they relate.

Capital grants are recognised in the Statement of Financial Activities as a restricted fund when they are receivable using the “performance model” in accordance with the SORP. The funds will be reduced over the useful economic life of the asset in line with its depreciation.

Expenditure

Expenditure, including grants in the form of support and gifts to individuals and charitable institutions, is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.

Tangible Fixed Assets

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation has been provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Land & Buildings 2% straight line Plant and Equipment 20% straight line Motor vehicles 25% reducing balance

Cash and Cash equivalents

Cash and cash equivalents are basic financial instruments which include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

OPTIONS IN LIFE SCOTTISH CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

[1] ACCOUNTING POLICIES (continued)

Financial Instruments

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

The charity is exempt from corporation tax on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.

Employee Benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

Government Grants

Revenue grants are recognised in profit and loss in the year in which they are received. Capital grants received are treated as deferred credits and credited to profit and loss account over the estimated useful life of the relevant fixed assets.

OPTIONS IN LIFE SCOTTISH CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

[1] ACCOUNTING POLICIES (continued)

Critical Accounting Estimates and Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.

The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

SCOTTISH CHARITABLE INCORPORATED ORGANISATION

OPTIONS IN LIFE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

[2] RELATED PARTY TRANSACTIONS

Services of £16,720 (2024 - £24,640) were paid MarcScott Consulting Ltd during the year, a company owned by Rory Scott, who is the son of Mary Scott ,a trustee.

[3] DONATIONS Donations [4] GRANTS RECEIVED Architectural Heritage Fund Grant Community Chest Fund for Carers Cycling UK Grant Digital Participation Charter Fund Digitay Grant Fife Health Charity Fife Rural Development Fund FVA - Communities Mental Health and Wellbeing Gannochy Trust Garfield Weston Impact Funding - Volunteering Support Fund Local Community Planning Budget Nat. Lottery Community Fund Awards for All Nat. Lottery Community Fund Improving Lives National Lottery Heritage Fund Nationwide Colleague Grant Northwood Charitable Trust Robertson Trust Rural Fife Development Fund Scottish Children's Lottery Screwfix Grant St. Andrews Community Trust The Wolfson Foundation Thomas Wall Trust Town Centre Building Improvement Grant UK Youth Fund Volunteering Support Fund Wooden Spoon Youth Action Fife Grant Youthlink Scotland Youth Arts Open Fund For the year ended 30 June 2024 Unrestricted funds Restricted funds	Unrestricted Restricted Total Funds Funds Funds 2025 2025 2025 £ £ £ 6,529 - 6,529 - - - - - - - - - - - - - 16,421 16,421 - 5,000 5,000 - 15,662 15,662 - 13,000 13,000 - 19,284 19,284 - 20,000 20,000 - - - - - - - 20,000 20,000 - 17,500 17,500 - 5,540 5,540 - 9,767 9,767 - 10,000 10,000 - 16,000 16,000 - - - - - - - - - - 5,000 5,000 - - - - 5,000 5,000 - 8,977 8,977 - 20,000 20,000 - 11,250 11,250 - 23,990 23,990 - - - - 12,500 12,500 - 254,891 254,891	Total Funds 2024 £ 2,967 6,265 10,000 13,908 10,000 - - - 13,200 16,004 - 6,500 10,000 - 35,000 - - 10,000 17,600 8,420 3,625 5,000 4,000 49,793 5,000 - 20,000 - - 2,000 - 246,315 - 246,315 246,315

OPTIONS IN LIFE

SCOTTISH CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

[5] INCOME FROM CHARITABLE ACTIVITIES Activity programmes charge Café income [6] INVESTMENT INCOME Bank interest receivable [7] COSTS OF CHARITABLE ACTIVITIES Wages Employers pension contributions Projects and programme activities Consulting commission Café expenses Heat and Light Rates Property maintenance Minibus hire Groups' transport costs Staff travel expenses Minibus storage Clothing Telephone Training Stationery and software Miscellaneous Bank charges Insurance Independent examiner fees (see note 8) Bad debts recovered Depreciation Gain on sale For the year ended 30 June 2024 Unrestricted funds Restricted funds	Unrestricted Restricted Total Funds Funds Funds 2025 2025 2025 £ £ £ 210,099 - 210,099 7,006 - 7,006 217,105 - 217,105 171 - 171 71,395 161,165 232,560 3,048 - 3,048 12,537 29,053 41,590 16,720 - 16,720 2,598 5,867 8,465 4,258 - 4,258 4,307 - 4,307 1,592 - 1,592 3,169 - 3,169 18,989 - 18,989 272 613 885 720 - 720 1,161 - 1,161 2,687 - 2,687 444 1,002 1,446 3,083 - 3,083 400 - 400 578 - 578 2,967 - 2,967 2,283 - 2,283 - - - 9,973 16,743 26,716 - - - 163,181 214,443 377,624	Total Funds 2024 £ 187,546 6,415 193,961 267 217,344 2,898 36,462 24,640 7,111 3,555 2,262 247 219 17,398 293 720 221 2,474 1,433 2,041 1,598 448 2,288 2,141 1,171 25,449 (1,000) 351,413 171,464 179,949 351,413

OPTIONS IN LIFE

SCOTTISH CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

[8] INDEPENDENT EXAMINER'S REMUNERATION Independent examiner's fee Payroll and software training costs [9] STAFF COSTS Wages and salaries Employer pension contributions The average numbers of employees during the year w Support Staff	Unrestricted Restricted Funds Funds 2025 2025 £ £ 1,038 - 1,245 - 2,283 - 68,056 164,504 3,048 - 71,104 164,504 as as follows:	Total Funds 2025 £ 1,038 1,245 2,283 232,560 3,048 235,608 Total Number 2025 12	Total Funds 2024 £ 938 1,203 2,141 217,344 2,898 220,242 Total Number 2024 13

No employees earned in excess of £60,000 during the year.

Mary Scott was the only Trustee who received remuneration during the year, however no remuneration was received in respect of duties as a Trustee.

No Trustees received reimbursement of expenses during the year.

The key management personnel of the charity is Mary Scott.

The total benefits of the key management personnel of the charity was £31,498 (2024 - £29,958)

The charity has a workplace pension scheme in place with NEST in compliance with the Pension Act 2008.

OPTIONS IN LIFE

SCOTTISH CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

[10] [11] [12]	TANGIBLE FIXED ASSETS Cost As at 30 June 2024 Additions Disposals As at 30 June 2025 Depreciation As at 30 June 2024 Charge for year Disposals As at 30 June 2025 Net book value As at 30 June 2025 As at 30 June 2024 DEBTORS Trade debtors Other debtors CREDITORS - amounts due within one year Accruals Other taxes and social security Other creditors	Land & Buildings £ 264,150 66,584 - 330,734 13,696 6,615 - 20,311 310,423 250,454	Motor Vehicles £ 58,390 - - 58,390 39,955 4,610 - 44,565 13,825 18,435	Equipment £ 107,994 9,081 (1,717) 115,358 55,653 15,491 (1,717) 69,427 45,931 52,341 2025 £ 21,207 7,136 28,343 7,143 - 20,740 27,883	Total £ 430,534 75,665 (1,717) 504,482 109,304 26,716 (1,717) 134,303 370,179 321,230 2024 £ 29,811 1,375 31,186 10,723 - - 10,723

OPTIONS IN LIFE

SCOTTISH CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

[13] ANALYSIS OF NET ASSETS Fund balances at 30 June 2025 Tangible fixed assets Current assets/(liabilities) Total Fund balances at 30 June 2024 Tangible fixed assets Current assets/(liabilities) Total [14] MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Property fund Programmes & projects fund Property renovation Adapted Cycling Fund Equipment fund	At 01.07.24 £ 93,136 250,454 70,127 5,000 10,832 28,110 364,523	Incoming resources £ 223,805 - 187,157 62,734 - 5,000 254,891	Unrestricted Funds £ 25,942 106,332 132,274 31,834 61,302 93,136 Outgoing resources £ (163,181) (6,615) (197,700) - (2,708) (7,420) (214,443)	Restricted Funds £ 344,237 82,220 426,457 289,396 75,127 364,523 Transfers £ (21,486) 66,584 - (45,098) - - 21,486	Total Funds £ 370,179 188,552 558,731 321,230 136,429 457,659 At 30.06.25 £ 132,274 310,423 59,584 22,636 8,124 25,690 426,457

OPTIONS IN LIFE

SCOTTISH CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted funds General fund Restricted funds Property fund Programmes & projects fund Property renovation Adapted Cycling Fund Equipment fund	At 01.07.23 £ 62,770 209,452 83,340 10,000 - - 302,792	Incoming resources £ 197,195 - 151,349 71,058 13,908 10,000 246,315	Outgoing resources £ (171,464) (5,283) (164,562) - (3,076) (7,028) (179,949)	Transfers £ 4,635 46,285 - (76,058) - 25,138 (4,635)	At 30.06.24 £ 93,136 250,454 70,127 5,000 10,832 28,110 364,523