## **SENSATIONALL (SCIO)** **REGISTERED CHARITY NO: SC043156** ## **ANNUAL REPORT** **AND** **CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **SENSATIONALL (SCIO)** ## **CONTENTS** ||Page| |---|---| |Legal and Administrative Information|1| |Trustees' Report|2 - 10| |Auditor's Report|11 - 14| |Consolidated Statement of Financial Activities|15| |Charity Statement of Financial Activities|16| |Consolidated Balance Sheet|17 - 18| |Consolidated Statement of Cash Flows and Statement of Cash Flows|19| |Notes to the Financial Statements|20 - 31| SENSATIONALL (SCIO) LEGAL AND ADMINISTRATIVE INFORMATION Trustees Charity number (Scotland) SC043156 Registered office Business address Auditors Accountants Plus Airbles House Airbles Road Motherwell ML13AT Bankers Royal Bank of Scotland 40 Albyn Place Aberdeen AB10 1YN **SENSATIONALL (SCIO)** ## **REPORT OF THE TRUSTEES for the year ended 31 March 2025** The trustees have pleasure in presen�ng their Annual Report with Financial Statements for the year end 31st March 2025. ## **OBJECTIVES AND AIMS** The Charity's objec�ves are set out in its Cons�tu�on: - a) to assist neurodivergent children and adults and those with mul�ple support needs and their families by providing: - therapeu�c sensory ac�vi�es and support networks - training in therapeu�c ac�vi�es and techniques - opportuni�es for play and social integra�on b) the provision of recrea�onal facili�es, or the organisa�on of recrea�onal ac�vi�es, with the object of improving the condi�ons of life for the persons for whom the facili�es or ac�vi�es are primarily intended. Most service users have neurodevelopmental condi�ons including Au�sm and ADHD which are life long and fundamentally impair how individuals process informa�on, behave, regulate emo�ons and experience sensory input. These factors can significantly impact their ability to thrive in life, from early development to engaging in educa�on to managing social rela�onships and many neurodivergent people will experience poor mental health, social isola�on and reduced voca�onal opportuni�es if le� unsupported. Sensa�onALL aims to alleviate the impact on individuals and families through a variety of social ac�vi�es, prac�cal support, training and advice. Our specialist team of prac��oners and support workers empower families by equipping them with prac�cal techniques to address the lifelong challenges that complex condi�ons present. Through a �metable of groups and sessions we not only give them a social space that is tailored to their needs, but we develop vital life skills such as communica�on, sensory processing, social interac�on and emo�onal regula�on resul�ng in more resilient, confident and happier people. ## **SERVICES AND ACTIVITIES** Our range of services for people of all ages: from 0 years old to adults includes a �metable of ac�vity sessions: ## **Ages 0-5** Sensory Play Group - A semi structured play group where young children with suspected or diagnosed condi�ons are encouraged to use their senses to explore a variety of sensory based play ac�vi�es that promote essen�al early developmental skills including communica�on (verbal and non-verbal), motor skills and social interac�on. Ac�vi�es focus on all the senses - touching, tas�ng, hearing, smelling and improved movement. ## **Families** Stay & Play - Informal sessions for the whole family to access our so� play and sensory rooms (in Westhill) while being supported by experienced staff. Many of our families struggle to a�end public play facili�es so our modified version in a relaxed se�ng is a crucial alterna�ve for those with addi�onal support needs. It's also an opportunity for parents to make connec�ons with other parents/carers to develop their support networks. ## **Children and young people 6-24** Chill-OOT! - Our unique self-regula�on programme which was designed to help youngsters develop vital coping strategies and prac�cal techniques that build resilience and confidence. Many neurodivergent people experience emo�onal dysregula�on and sensory overload which can impact every aspect of life – Chill-OOT equips them with skills to regulate their mood, emo�ons and behaviour at home or in school resul�ng in improved wellbeing. 2 **SENSATIONALL (SCIO)** ## **REPORT OF THE TRUSTEES for the year ended 31 March 2025** School Holiday sessions and their families to play, relax and meet friends. The holidays can be stressful �mes for neurodivergent and addi�onal needs families as the change in rou�ne can cause dysregula�on. The programme incorporates sessions for different age groups in a ‘dropoff’ format providing vital respite opportuni�es for parents/carers as well as a selec�on of family focused sessions when carers and siblings can join in the fun and enjoy posi�ve experiences together as a family. SociALLise - our range of social groups for children and young people with addi�onal needs and neurodivergent condi�ons. These groups provide a regular opportunity for children and youngsters to meet others and build social skills in a place where they aren’t judged for their differences, and their neurodivergent iden�ty is embraced: - SociALLise Primary - ages 7-11 - fun informal sessions are packed with ac�vi�es, arts & cra�s, games and outdoor play to encourage social skills and boost self confidence in ability and self-esteem. - Teen SociALLise as well as a monthly ou�ng such as an off-site ac�vity or event to help develop community based social skills. - SociALLise + (Plus) - for teens and young adults with more complex support needs or learning disabili�es who require an increased level of support to socialise and communicate. - Young Adult SociALLise (YAS) - for school-leavers 18–24 – we support their integra�on from school into adulthood and aid their transi�on to independent living, further educa�on or employment. By using their own interests, we encourage members to take ownership of the group ac�vi�es and format. ## **Adults** Monday Mayhem – for adults with learning disabili�es and complex physical needs – sessions include supported ac�vi�es aimed at promo�ng social interac�on, communica�on and having fun. Typical sessions include baking, arts and cra�s, movement/dance and/or sensory explora�on - all which are designed to help develop social and life skills. Adult Neurodiversity Support Groups – Created in response to demand, these peer support groups are for those 18+ with suspected or diagnosed condi�ons, who want to meet others and build a network while understanding more about their neurodivergent iden�ty and gain prac�cal advice for everyday challenges. The regular sessions (in-person and online) are facilitated by Sensa�onALL staff, but discussion topics are directed and influenced by the a�endees such as mental health, rela�onships and social interac�ons. The group gives them a space to feel listened to and understood in a suppor�ve environment. ## **Parent/carer support** Tea & Tips – On-demand, advisory consulta�ons with a prac��oner for �mes when parent/carers are experiencing specific challenges and need prac�cal guidance or strategies they can use in home life. Parent/Carer Support Groups - Led by the Family Support Prac��oner, these regular sessions offer an informal safe space for those in caring roles to meet others in similar situa�ons and share experiences, challenges and morale support. Discussion topics will be influenced and led by the group. ## **Training** - Parent/Carer workshops (series of 5) – introduc�on to neurodiversity and prac�cal strategies to overcome sensory challenges. - Beyond the Label (series of 2 workshops) – for professionals to develop a deeper understand of neurodiversity to enhance their support for clients/pa�ents with neurodivergent condi�ons or sensory processing issues. 3 **SENSATIONALL (SCIO)** ## **REPORT OF THE TRUSTEES for the year ended 31 March 2025** ## **Flexible Learning Pathway Provision – Aberdeenshire Council Schools** As an approved supplier in Aberdeenshire Council’s Learning Pathway Plus programme we provide out-of-classroom sessions for school children with iden�fied addi�onal support needs who are in mainstream schools. Eligible pupils can access 1:1 �me with our prac��oners as part of their individual educa�on plans when we provide intensive interac�on that focuses on their individual needs e.g. sensory integra�on, emo�onal awareness and behavioural management. Sessions are held during school hours at our Westhill centre in a flexible format to suit their needs. Our interac�on has a proven posi�ve impact in enabling children to cope be�er in the classroom se�ng. ## **Services to the Community** In addi�on to our core ac�vi�es, Sensa�onALL also provides: Room Hire – Both the Old Schoolhouse and Belgrave House can be hired by local residents, community groups or organisa�ons. In the last year this has included individual families (u�lising the so� play and sensory room facili�es at Westhill) and other third sector organisa�ons undertaking their own ac�vi�es. Volunteering Opportuni�es - Volunteers can access a variety of roles which help us achieve our goals. From assis�ng in sessions to gardening and maintenance to helping with fundraising all volunteers are greatly appreciated. We aim to ensure all volunteers gain personal improvement through the development of prac�cal and social skills. Schools Out Club – Our subsidiary organisa�on, Schools Out! Club (Westhill) Ltd, share our Westhill centre, the Old Schoolhouse running breakfast and a�er school clubs for local primary school children Monday to Friday. They also provide childcare via all-day Holiday Clubs during school holidays. Inclusive play park (Westhill Road) - adjacent to our headquarters in Westhill we maintain the inclusive play park (installed by us in 2021) which is open to the public and provides an asset in accessible play facili�es for the local community. 4 **SENSATIONALL (SCIO)** ## **REPORT OF THE TRUSTEES for the year ended 31 March 2025** ## **ACHIEVEMENT AND PERFORMANCE** Sensa�onALL has con�nued to grow and develop services in the last year with an ongoing commitment to respond to the demand from registered individuals and families. In this 12-month period, we delivered a total of 639 sessions, the largest propor�on of which con�nues to be for primary school aged children however, due to the expansion of the Adult Neurodiversity Groups we have supported more adults than in previous years: - 156 Primary school aged sessions - 103 sessions for teens - 89 sessions for adults - 57 sessions for parent/carers The majority of these sessions were held at our Westhill headquarters, The Old Schoolhouse, in addi�on to our leased suite in Belgrave House, Rosemount Aberdeen. To address demand from families who struggle to travel to either of our venues, we also provided outreach versions of many sessions in key loca�ons across the northeast (including Inverurie, Banchory, Peterhead and Fraserburgh). Responding to demand we launched a 5[th] SociALLise teen group on a Tuesday evening, u�lising every available �me slot within our venues and to ease the waitlist of 60 children currently wai�ng for SociALLise spaces. We also ran our largest Summer and October holiday programme of ac�vi�es with funding support through Be�er Breaks. By 31[st] March, our database of registered service users totalled more than 1,000 people thanks to 422 new service users registering in 2024-25 which evidences the con�nuing demand for our services. A large propor�on of referrals con�nue to come from statutory services such as the NHS, Family Learning Teams, Social Work and the Educa�on sector. In February 2025 we tendered for and were awarded the ongoing contract for our Flexible Learning Pathways Programme with Aberdeenshire Council for a 4-year term, securing a key income stream and service for the Charity, hos�ng 130 sessions across the period with con�nual demand from schools for both new and returning pupils. Following implementa�on of the planned CRM (Customer Rela�onship Management) so�ware, Charity Log in August 2024, the organisa�on has seen improved data management, streamlining and automa�ng many administra�ve tasks as well as improving the storage of consent forms and user details, allowing us to more accurately document the individuals journey with us. A new text feature to remind families of sessions and events was well received, responding to the request for flexible communica�on methods, as well as improved foo�all tracking. As part of our ongoing improvement plan in line with our environmental policies we were successfully awarded £17,077.20 through the Just Transi�on Fund to replace and upgrade all hea�ng controls within our main centre, The Old Schoolhouse, as well as adding LST safety radiators to our main ac�vity rooms, reducing risk of burns and scalds to users. Works were completed in late March 2025. skews, this was the chari�es largest expense outside of ringfenced improvement grants and will need ongoing monitoring due to the age of the building. 5 **SENSATIONALL (SCIO)** ## **REPORT OF THE TRUSTEES for the year ended 31 March 2025** ## **SIGNIFICANT EVENTS** Sensa�onALL secured a 3[rd] year lease at our Aberdeen City Venue, Belgrave House, for a significantly reduced rental un�l 31[st] December 2025, allowing essen�al funds to be diverted into service provision and maintaining a presence in the City, which has aided the chari�es visibility and access to city specific funds, while allowing us to significantly expand and maintain our por�olio of ac�vi�es. The Charity was honoured to be recognised and awarded as Celebrate Aberdeen’s “Small Organisa�on of the Year” in November 2024, cemen�ng the hard work of all involved and securing a large amount of posi�ve press, which resulted in a direct increase in corporate support and partnership opportuni�es with local organisa�ons like Great Western Community Trust and All Life Chances. ## **FINANCIAL REVIEW** ## **Funders and donors** The charity con�nues to receive its largest propor�on of income from grant giving organisa�ons with contribu�ons in 2024-25 from 16 different funders which equated to around 76% of total income. 2024-25 via grant giving and event sponsorship. We are extremely grateful for their ongoing support which has been instrumental in helping us achieve our charitable goals. In spring 2024, the Sco�sh Government’s Au�s�c Adult Support Fund (AASF) extended their commitment to us when they confirmed funding for our adult support groups would be in place un�l the end of March 2025. This was welcome news and allowed us to expand the range of support available to late diagnosed or adults with suspected neurodivergent condi�ons. Our three-year funding agreement with the Na�onal Lo�ery (Improving Lives Fund), towards the cost of sessions for children aged 0-18, ended in November 2024. We were delighted to be awarded a further three years of funding star�ng in December 2024 to ensure key services could operate seamlessly into the next financial year. enhancing financial stability and allowing us to expand services so we can reach more service users. groups and individuals which doubled year-on-year. Sensa�onALL’s fundraising events raised almost £50,000 with the annual dinner dance contribu�ng to over £36,400 of fundraising. Corporate support has also increased with new support from CHAP Construc�on, Balfour Manson, Deep Ocean and New European Offshore who made generous contribu�ons in the year. These rela�onships were in addi�on to con�nued support from Fulcrum North Sea and ADW. ## **Financial performance** Individually, the charity’s costs exceeded its income in 2024/25 by £58,568 (2023/24: £50,415). Total income increased by 23% to £457,214 while expenditure increased by 22% to £515,782. Whilst the larger increase in opera�ng costs has reduced the charity’s net assets by 16%, the charity retains a healthy reserves balance of £299,224. This is made up of restricted funds of £148,541 (2024: £191,775) and unrestricted funds of £150,683 (2024: £166,017). Our increase in opera�ng costs in 2025 were funded from the use of both restricted and unrestricted income and funds. As shown in the SOFA, the unrestricted expenditure of £255,562 represents an increase on 2024 by 14%. While restricted expenditure of £260,220 represents an increase on 2024 by 31%. On inclusion of our subsidiary, Schools Out! Club (Westhill) Ltd, the results are of a similar nature. 6 **SENSATIONALL (SCIO)** ## **REPORT OF THE TRUSTEES for the year ended 31 March 2025** The group’s costs exceeded income in 2024/25 by £58,933. Total income increased by 25% to £608,571, while expenditure increased by 24% to £127,400. However, we draw a�en�on to the prior-year consolidated group posi�on including the 10-month shortened repor�ng period of the subsidiary ac�vity. As such, the results are not directly comparable with the current year. The results of our subsidiary are shown in Note 4 to the Financial Statements. Expenditure – At the consolidated posi�on, the majority of increase in expenditure came from higher payroll costs from the year to 31 March 2025 which increased by £91,228 (or 23%). Payroll costs con�nue to be the main cost for the group to allow it to carry out its objec�ves with labour-intensive service ac�vi�es provided for users of the charity and trading subsidiary. The average number of staff employed by the group increased to 37 (2024: 31), this increase helped the group meet the further increase in demand seen from users of our services. As with the year to 31 March 2024, the charity con�nues to provide a fair living wage for all employees. Dona�ons restricted for the use of payroll costs in the 2025 year increased by almost £50,000 and we remain extremely grateful toward all donors of funds restricted to payroll costs. The remaining increase in payroll costs (£41,228) at the group level was funded en�rely from unrestricted reserves. substan�al por�on of expenditure for the group with an 86% increase to £29,454. The increase at group level was met en�rely from unrestricted funds. Individually, the charity would like to thank the donors of restricted funds toward u�lity costs. Contribu�ons from generous donors and grants awarded allowed for the charity to fit new boilers at the Old School House during the year, with the project being fully completed by March 2025. The upgrades were deemed essen�al and are expected to lower the power consump�on requirements from running services at the facility. exceeded income of £500,000 a statutory audit is required, and auditor remunera�on and associated accountancy fees were met en�rely from unrestricted funds. Premises and Facili�es costs relate to the running costs of Belgrave and Old School House, including associated cleaning costs. In the year these costs increased 52% to £34,709 Income – This year the charity fell short of its overall expected income. This is due to lower-than-expected grant funding and dona�ons given the increasingly compe��ve nature of funding within the charity sector. The charity is most grateful for all con�nuing, new donors, and grant funders providing financial support to the charity in the year. Looking ahead, the charity is exploring further opportuni�es to a�ract and secure new donors so to maintain financially sustainable reserves. There were areas of the charity where income exceeded expecta�on rela�ng to individual dona�ons and fundraising ac�vi�es. The charity thanks all those able and willing to donate to the charity and con�nues to be thankful by the generosity of the local community of the North East of Scotland. Subsidiary – At the start of 2025, the subsidiary increased club fees which was essen�al to meet the ever-increasing cost of opera�ons. The increase in club fees allowed the subsidiary to return to a break-even posi�on by the end of the repor�ng period. 2025 reflects the recovery of the company's ac�vi�es. Furthermore, the number of children a�ending the Clubs and registered for the future are near to the maximum approved by the Care Inspectorate. posi�on of the group results. 7 **SENSATIONALL (SCIO)** ## **REPORT OF THE TRUSTEES for the year ended 31 March 2025** ## **Reserves policy** The Trustees reviewed the reserves policy during the year and maintained the policy of a minimum six months of opera�ng costs to be held as available reserves (2024: nine months). Assuming the same opera�ng expenditure going forward then the available reserves of the charity as at 31 March 2025 are equivalent to seven months of 2025’s opera�ng expenditure (2024: nine months). ## **Going concern** the group. ## **FUTURE PLANS** The ongoing strategic focus of the Charity is to address increasing wai�ng lists by opening up more spaces in our specialist groups and bringing our programme of ac�vi�es into the wider community. This is only made possible by increased funding to enable us to expand the staff team and allow us to pay addi�onal venue costs as we have reached capacity at our current venues. Seeking large scale support from the local authority, NHS and corporates will be a key component of our expansion plans, allowing a wider audience to be referred to our services and a sustainable income source to fuel core as well as project delivery. Salaries con�nue to be the biggest strain on the organisa�on as a charitable service provider, and securing funding from grants and trusts for these con�nues to be our largest challenge due to a changing fundraising landscape which has seen compe��on in grant applica�ons rise by as much as 300%. Sensa�onALL completed a full public consulta�on of our stakeholders in April 2024, using direct feedback to shape the plans of our ambi�ous but essen�al expansion project for our main centre, The Old Schoolhouse. Planning permission was approved by the trustees for submission in early April 2025 to allow the organisa�on a period of three years to fundraise for the capital expenditure of a £1 million build. A public crowdfunding campaign is planned to be rolled across 2025/26 in support of fundraising efforts. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing Document** The Charity is a Sco�sh Charitable Incorporated Organisa�on (a SCIO). It was registered on 15 May 2012 and is subject to regula�on by the Office of the Sco�sh Charity Regulator. The Charity's Cons�tu�on sets out the Charity's purpose, membership eligibility, the appointment of trustees and the holding of mee�ngs by the members and by the trustees. ## **Recruitment and appointment of new trustees** The members of the Charity appoint the trustees to serve on the Board at the Annual General Mee�ng. During the year, the trustees may appoint, through a recruitment process, a member or individual with specific skills and relevant experience to be a trustee. Membership is open to anyone over 16 years old that has evidenced an interest in the purpose and work of the organisa�on and in the opinion of the trustees can make a posi�ve contribu�on to the furtherance of the organisa�on's purpose and work. 8 **SENSATIONALL (SCIO)** ## **REPORT OF THE TRUSTEES for the year ended 31 March 2025** The Board generally controls the ac�vi�es of the organisa�on, including being responsible for monitoring and controlling the financial posi�on of the organisa�on. The Board met five �mes in 2024/25. The Chief Execu�ve is responsible for the Charity's opera�ons and service delivery and a�ends Board mee�ngs alongside the Clinical Consultancy Manager and the Fundraising Manager. ## **Related par�es** The Charity wholly owns Schools Out! Club (Westhill) Ltd, (SOC), whose registered address is the same as the Charity's, and which provides before and a�er school club services to local primary children. One of the Charity's trustees is a director of the subsidiary. Consolidated Financial Statements have been prepared for the group since the aggregate gross income is above the Chari�es Act threshold for doing so of £500,000. The results of the subsidiary are shown in Note 4 to the Financial Statements. The Charity has a Facility Agreement with SOC, under which SOC may draw down amounts up to a maximum loan of £15,000. SOC pays interest on the loan and may make repayments of the loan in part or in whole at its discre�on at any �me up to 31 March 2027, which is the date it currently must be repaid in full. Following the end of the year, SOC makes monthly repayments on the loan balance with a view to having fully repaid the loan by the due date. The Charity has a Cost Share Agreement with SOC, under which it shares the running costs of the Old School House, which both use. These transac�ons are under normal market condi�ons. The amount receivable from SOC at the year-end is stated in Note 18 to the Financial Statements. ## **Risk management** - - - a decrease or reduc�on in community support. 9 SENSATIONALL (SCIO) REPORT OF THE TRUSTEES for the year ended 31 MaTch 2025 Statement of Trustee$, Responslbllitles The trustees are respjnsible for preparing the Trusteeg 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 resour￿5 and application of resources, of the charity for that period. In preparing those financial statements, the trustees are required to- selectin8 Suitable accounting policies and applying them consistently. observing the methods and principles in the Charities SORP 2019 {FRS 102). making judgments and estimates that are reasonable and prudent. stating whether applicable accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements: and preparing the financial statements on the Eoing concern basis unless tt is inappropriate to presume that the charity will continue in business. The trustees are reswnsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotlandl Act 21J)5, the Charities Accounts IScot12ndl Regulations 2(K)6 las amended) and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence foi taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are reswnsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United knngdom governin8 the prepararion and dissemination of linancial statements may differ from legislation in other jurisdictions. Audlt Infomiatlon In so far as the trustees are aware: there is no relevant audit information of which the chariws auditors are unawdre- and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that infomiation. Approved by order of the board of trustees. on 24 November 2025 and signed on their behalf by.. 10 ## Report of the Independent Auditors to the Trustees of SensationALL (SCIO) ## **Opinion** We have audited the financial statements of SensationALL SCIO (the 'charity') and its subsidiary company (the group) for the year ended 31[st] March 2025 which comprise the Consolidated Statement of Financial Activities, the Consolidated Balance Sheet, the Charity Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the group's and charity’s affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006. ## **Basis for opinion** We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ## **Conclusions relating to going concern** In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. ## **Other information** The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 11 Report of the Independent Auditors to the Trustees of SensationALL (SCIO) ## **Matters on which we are required to report by exception** We have nothing to report in respect of the following matters where the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion: - the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or - proper accounting records have not been kept; or - the financial statements are not in agreement with the accounting records and returns; or - we have not received all the information and explanations we require for our audit. ## **Responsibilities of trustees** As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 12 Report of the Independent Auditors to the Trustees of SensationALL (SCIO) **Our responsibilities for the audit of the financial statements** We have been appointed as auditors under Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: The objectives of our audit are to identify and assess the risks of material misstatement of the financial statements due to fraud or error; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud or error; and to respond appropriately to those risks. The key factors impacting the detection of irregularities are the inherent difficulty in detecting irregularities, the effectiveness of the group's controls and the nature, timing and extent of the audit procedures performed. We note that it can be harder to detect irregularities arising due to fraud as they may involve deliberate concealment or collusion. We focused on laws and regulations that could give rise to a material misstatement in the financial statements Including, but not limited to, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Charities and Trustee Investment (Scotland) Act 2005 and significant regulations relating to the sector in which the group operates. Our procedures in relation to fraud and irregularities included but were not limited to: - Inquiries of management whether they have knowledge of any actual, suspected or alleged fraud. - Gaining an understanding of the legal and regulatory framework through discussion with management and identifying how the entity ensures compliance through a review of systems. Assessing the collective ability of the audit team to identify or recognize non-compliance with laws and regulations. We identified the following as significant laws and regulations for this charity - Health and Safety and Protection of Vulnerable Groups Scheme. - Gaining an understanding of the internal controls established to mitigate risk related to fraud. - Making an assessment of the susceptibility of the group's financial statements to material misstatement. - Carrying out a review of accounting systems and procedure and making an assessment on the effectiveness of its control environment. 13 ## Report of the Independent Auditors to the Trustees of SensationALL (SCIO) -Identifying the principal risks where fraud could take place eg posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates and significant one-off or unusual transaction. Discussion of these matters by the audit team. - Addressing the risk of fraud through management override of controls by performing journal entry testing. - Review of board minutes and relevant correspondence with regulators and legal advisors. - Agreement of the financial statement disclosures to underlying supporting documentation The primary responsibility for the prevention and detection of irregularities including fraud rests with both those charged with governance and management. Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK). In particular, the more removed from the financial transactions, the less likely it is that we would become aware of non-compliance with laws and regulations. As a result of our procedures, we did not identify any key audit matters relating to irregularities. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. ## **Use of our report** This report is made solely to the charity's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Accountants Plus (Hamilton) Ltd T/A Accountants Plus Statutory Auditor Second Floor Airbles House 270 Airbles Road Motherwell ML1 3AT 24 November 2025 14 ## **SENSATIONALL (SCIO)** ## **CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2025** **----- Start of picture text -----**
2025 2024
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 130,065 216,986 347,051 258,772
Other trading activities 2 105,456 - 105,456 110,478
Investment income 3 3,365 - 3,365 2,085
Commercial trading operations 4 152,699 - 152,699 115,867
Total Income 391,585 216,986 608,571 487,202
EXPENDITURE ON
Charitable activities 5 257,139 260,220 517,359 430,030
Governance costs 14,099 - 14,099 2,051
Other 1,690 - 1,690 829
Commercial trading operations 4 134,356 - 134,356 107,194
Total Expenditure 407,284 260,220 667,504 540,104
NET EXPENDITURE (15,699) (43,234) (58,933) (52,902)
RECONCILIATION OF FUNDS
Total funds brought forward 149,014 191,775 340,789 393,691
Fund balances at 31 March 2025 133,315 148,541 281,856 340,789
**----- End of picture text -----**
## **CONTINUING OPERATIONS** All income and expenditure has arisen from continuing activities. 15 ## **SENSATIONALL (SCIO)** ## **CHARITY STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2025** **----- Start of picture text -----**
2025 2024
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 130,065 216,986 347,051 258,772
Other trading activities 2 105,456 - 105,456 110,478
Investment income 3 4,707 - 4,707 3,443
Total Income 240,228 216,986 457,214 372,693
EXPENDITURE ON
Charitable activities 6 239,773 260,220 499,993 420,228
Governance costs 14,099 - 14,099 2,051
Other 1,690 - 1,690 829
Total Expenditure 255,562 260,220 515,782 423,108
NET EXPENDITURE (15,334) (43,234) (58,568) (50,415)
RECONCILIATION OF FUNDS
Total funds brought forward 166,017 191,775 357,792 408,207
Fund balances at 31 March 2025 150,683 148,541 299,224 357,792
**----- End of picture text -----**
## **CONTINUING OPERATIONS** All income and expenditure has arisen from continuing activities. 16 ## **SENSATIONALL (SCIO)** ## **CONSOLIDATED BALANCE SHEET as at 31 March 2025** **----- Start of picture text -----**
Group Group Charity Charity
2025 2024 2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible assets 11 107,675 117,152 107,493 116,881
Investments 12 - - 1 1
107,675 117,152 107,494 116,882
NON CURRENT ASSETS
Debtors: Amounts falling due after more than
one year 13 10,000 - 25,000 -
10,000 - 25,000 -
CURRENT ASSETS
Debtors: Amounts falling due within one year 13 41,048 34,007 52,736 43,969
Cash at bank and in hand 174,007 253,237 151,577 245,447
215,055 287,244 204,313 289,416
CREDITORS
Amounts falling due within one year 14 (50,874) (63,607) (37,583) (48,506)
NET CURRENT ASSETS 164,181 223,637 166,730 240,910
TOTAL ASSETS LESS CURRENT LIABILITIES 281,856 340,789 299,224 357,792
NET ASSETS 281,856 340,789 299,224 357,792
FUNDS 15
Unrestricted fund - General fund 133,315 149,014 150,683 166,017
Restricted funds 148,541 191,775 148,541 191,775
281,856 340,789 299,224 357,792
**----- End of picture text -----**
17 ## **SENSATIONALL (SCIO)** ## **CONSOLIDATED BALANCE SHEET (CONTINUED) as at 31 March 2025** The financial statements were authorised for issue and approved by the Board on 24 November 2025. Chair 18 ## **SENSATIONALL (SCIO)** ## **CONSOLIDATED STATEMENT OF CASH FLOWS AND STATEMENT OF CASH FLOWS for the year ended 31 March 2025** **----- Start of picture text -----**
Group Group Charity Charity
2025 2024 2025 2024
Notes £ £ £ £
Cash (used in)/generated from operating
activities 16 (54,499) 36,795 (69,139) 40,159
Cash flows from investing activities
Purchase of tangible fixed assets 10 (24,731) (31,526) (24,731) (31,247)
Net (decrease)/increase in cash and cash
equivalents (79,230) 5,269 (93,870) 8,912
Cash and cash equivalents at beginning of year 253,237 247,968 245,447 236,535
Cash and cash eqivalents at end of year 174,007 253,237 151,577 245,447
**----- End of picture text -----**
19 **NOTES TO THE FINANICAL STATEMENTS for the year ended 31 March 2025** ## **SENSATIONALL (SCIO)** ## **1 Accounting policies** ## **1.1 Basis of preparing the financial statements including consolidation and comparatives** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to the accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102, the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity constitutes a public benefit entity as defined by FRS 102. The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements are prepared on the going concern basis. The trustees have considered whether there are any material uncertainties regarding the charity’s ability to continue in operation for the foreseeable future, and are content that it is appropriate to report on this basis. The consolidated financial statements include the results of the charitable company and its wholly-owned trading subsidiary, Schools Out! Club (Westhill) Ltd. For the year ended 31 March 2025, the results of the charitable company and the subsidiary each cover a full twelve-month period. In the prior year to 31 March 2024, the subsidiary changed its accounting reference date in order to align with the parent charity. As a result, the subsidiary’s financial statements for the prior period covered a ten-month period ended 31 March 2024. Accordingly, the comparative figures on consolidation are therefore not directly comparable with the current year consolidated results. The trustees consider that this does not affect the overall understanding of the financial statements. ## **1.2 Incoming resources** All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. Income received by way of grants and donations is included in full in the Statement of Financial Activities when receivable. Income from grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliably. Where entitlement is conditional on the delivery of a specific performance by the charity, grants are recognised when the charity earns the right to consideration by its performance. If entitlement is not met then these amounts are deferred. Where a grant or donation is given for a specific purpose, it is included in restricted income and any unexpended portion is carried forward as a restricted fund. ## **1.3 Resources expended** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to the 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. All 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. 20 ## **SENSATIONALL (SCIO)** ## **NOTES TO THE FINANICAL STATEMENTS (CONTINUED) for the year ended 31 March 2025** ## **1 Accounting policies (continued)** ## **1.4 Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Improvements to property 10% of cost Fixtures and fittings 25% of cost Computer equipment 33% of cost Assets under construction are held at cost and are not depreciated. At each reporting end date, the charity reviews the carrying amounts of it tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). ## **1.5 Taxation** The company is a registered charity and is exempt from corporation tax on its charitable activity. No charge to corporation tax arose during the current or previous year. The company is not registered for VAT and expenditure includes VAT where relevant. ## **1.6 Fund accounting** The nature and purpose of the funds maintained by the charitable company are set out in note 15. Unrestricted funds can be used in accordance with any of the charitable objectives of the charity 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. ## **1.7 Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **1.8 Gifts-in-kind** Donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. ## **1.9 Debtors** Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid. ## **1.10 Creditors** Creditors 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 are normally recognised at their settlement amount. ## **1.11 Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 21 ## **SENSATIONALL (SCIO)** **NOTES TO THE FINANICAL STATEMENTS (CONTINUED) for the year ended 31 March 2025** ## **2 Income - Other trading activities** |**Unrestricted**
**funds**
**£**
Fundraising events
50,102
Session Fees
55,354
105,456
**Income - Investment income - Group**
**Unrestricted**
**funds**
**£**
Rents received
3,365
3,365
**Income - Investment income - Charity**
**Unrestricted**
**funds**
**£**
Rents received
3,365
Interest income on loan
1,342
4,707
In the year to 31 March 2024 all income was attributable to Unrestricted Funds.|**Restricted**
**funds**
**£**
-
-
-
**Restricted**
**funds**
**£**
-
-
**Restricted**
**funds**
**£**
-
-
-|**2025**
**Total**
**funds**
**£**
50,102
55,354
105,456
**Total**
**2025**
**£**
3,365
3,365
**Total**
**2025**
**£**
3,365
1,342
4,707|2024
Total
funds
£
35,572
74,906
110,478
Total
2024
£
2,085
2,085
Total
2024
£
2,085
1,358
3,443| |---|---|---|---| - **3 Income - Investment income - Group** In the year to 31 March 2024 all income was attributable to Unrestricted Funds. 22 ## **SENSATIONALL (SCIO)** **NOTES TO THE FINANICAL STATEMENTS (CONTINUED) for the year ended 31 March 2025** ## **4 Income and Expenditure - Commercial trading operations** The wholly owned trading subsidiary Schools Out! Club (Westhill) Ltd is incorporated in the Scotland (company number SC043156). The company is a social enterprise where all profits made are distributed to the charity. The company operates child day-care, and commenced trading on 25 May 2017. A summary of the trading results is show below: |Turnover
Operating and administrative costs
The assets and liabilities of the subsidiary were:
Fixed assets
Current assets
Current liabilities
Non-current liabilities
Total net liabilities
Aggregate share capital and reserves
**5**
**Expenditure - Charitable activities - Group**
Wages
Social Security
Pensions
Rates And Water
Insurance
Light And Heat
Premises and Facilities
Telephone
Postage And Stationary
Sundries
Fundraising Activities
Training
Justgiving
Paypal
Sessional Staff
Computer Expenses
Travel
Property Repairs
Depreciation Of Tangible Fixed Assets
Loss On Disposal Of Tangible Fixed Assets|**Unrestricted**
**funds**
**£**
175,761
13,120
5,229
2,308
4,365
18,541
13,796
2,461
451
3,949
3,000
285
896
691
5,925
2,415
41
(535)
4,441
-
257,139|**Restricted**
**funds**
**£**
158,899
9,283
3,941
111
392
10,913
20,913
399
73
2,179
10,941
1,076
-
112
6,089
377
7
4,837
29,678
-
260,220|**2025**
**£**
152,699
(153,064)
(365)
182
26,574
(29,123)
(15,000)
(17,367)
(17,367)
**Total**
**2025**
**£**
334,660
22,403
9,170
2,419
4,757
29,454
34,709
2,860
524
6,128
13,941
1,361
896
803
12,014
2,792
48
4,302
34,119
-
517,359|2024
£
115,868
(118,355)
(2,487)
271
12,828
(30,101)
-
(17,002)
(17,002)
Total
2024
£
281,271
16,824
7,023
1,476
4,204
15,799
22,783
1,785
1,387
5,466
11,340
3,998
427
840
12,907
5,391
275
3,246
33,472
115
430,030| |---|---|---|---|---| 23 ## **SENSATIONALL (SCIO)** **NOTES TO THE FINANICAL STATEMENTS (CONTINUED) for the year ended 31 March 2025** **----- Start of picture text -----**
|||||| |---|---|---|---|---| |6|Expenditure - Charitable activities - Charity| |Unrestricted|Restricted|Total|Total| |funds|funds|2025|2024| |£|£|£|£| |Wages|175,761|158,899|334,660|281,271| |Social Security|13,120|9,283|22,403|16,824| |Pensions|5,229|3,941|9,170|7,023| |Rates And Water|1,874|111|1,985|1,145| |Insurance|2,415|392|2,807|3,111| |Light And Heat|5,423|10,913|16,336|10,589| |Premises and Facilities|13,796|20,913|34,709|22,783| |Telephone|2,461|399|2,860|1,785| |Postage And Stationary|451|73|524|1,387| |Sundries|2,194|2,179|4,373|4,329| |Fundraising Activities|3,000|10,941|13,941|11,340| |Training|285|1,076|1,361|3,998| |Justgiving|896|-|896|427| |Paypal|691|112|803|840| |Sessional Staff|5,925|6,089|12,014|12,907| |Computer Expenses|2,327|377|2,704|4,802| |Travel|41|7|48|275| |Property Repairs|(557)|4,837|4,280|1,805| |Depreciation Of Tangible Fixed Assets|4,441|29,678|34,119|33,472| |Loss On Disposal Of Tangible Fixed Assets|-|-|-|115| |239,773|260,220|499,993|420,228| **----- End of picture text -----**
In the year to 31 March 2024, £199,031 of charitable activities was attributable to Restricted Funds and £221,197 to Unrestricted Funds. ## **7 Net income/(expenditure)** Net income/(expenditure) is stated after charging: **----- Start of picture text -----**
|||| |---|---|---| |2025|2024| |£|£| |Depreciation - owned assets|34,119|33,472| |Deficit on disposal of fixed assets|-|115| **----- End of picture text -----**
## **8 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 serve on a voluntary basis and no remuneration payments are made to them. ## **Trustees' expenses** There were no trustees' expenses paid for the year 31 March 2025 nor for the year ended 31 March 2024. 24 ## **SENSATIONALL (SCIO)** **NOTES TO THE FINANICAL STATEMENTS (CONTINUED) for the year ended 31 March 2025** **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |9|Employees - Group and Charity|Group|Group|Charity|Charity| |2025|2024|2025|2024| |Employment costs|£|£|£|£| |Wages and salaries|460,440|378,046|334,660|281,271| |Social security costs|24,056|18,085|22,403|16,824| |Other pension costs|11,922|9,059|9,170|7,023| |496,418|405,190|366,233|305,118| **----- End of picture text -----**
No employees received emoluments in excess of £60,000. The prior-year consolidated group figures include the 10-month shortened reporting period of subsidiary activity and are therefore not directly comparable with the current year. ## **Number of employees** The average monthly number of employees during the year was as follows: **----- Start of picture text -----**
|||||| |---|---|---|---|---| |Group|Group|Charity|Charity| |2025|2024|2025|2024| |Number|Number|Number|Number| |Operational|37|31|24|20| **----- End of picture text -----**
During the year, key management personnel of the group received £182,444 in remuneration for services provided (2024 - £164,162). The prior-year consolidated group numbers include the 10-month shortened reporting period of subsidiary activity and are therefore not directly comparable with the current year. ## **10 Pension contributions - Group and Charity** The group makes contributions to a defined contribution scheme on behalf of its employees. Contributions to the scheme is charged to the Consolidated Statement of Financial Activities in the period to which they relate. Contributions payable during the year were £11,922 (2024 - £9,059). The prior-year figure includes the 10-month shortened reporting period of subsidiary activity and is therefore not directly comparable with the current year. The charity makes contributions to a defined contribution scheme on behalf of its employees. Contributions to the scheme is charged to the Statement of Financial Activities in the period to which they relate. Contributions payable during the year were £9,170 (2024 - £7,023). 25 ## **SENSATIONALL (SCIO)** **NOTES TO THE FINANICAL STATEMENTS (CONTINUED) for the year ended 31 March 2025** ## **11 Tangible fixed assets - Group and Charity** |**COST**
At 1 April 2024
Additions
Disposals
At 31 March 2025
**DEPRECIATION**
At 1 April 2024
Charge for year
Eliminated on disposals
At 31 March 2025
**NET BOOK VALUE**
At 31 March 2025
At 31 March 2024|**Assets under**
**Construction**
**£**
7,440
7,354
-
14,794
-
-
-
-
14,794
7,440|**Improvements**
**to property**
**£**
88,228
17,077
-
105,305
20,097
8,794
-
28,891
76,414
68,131|**Fixtures**
**and fittings**
**£**
156,566
-
-
156,566
116,243
24,697
-
140,940
15,626
40,323|**Computer**
**equipment**
**£**
10,886
300
-
11,186
9,628
717
-
10,345
841
1,258|**Totals**
**£**
263,120
24,731
-
287,851
145,968
34,208
-
180,176
107,675
117,152| |---|---|---|---|---|---| In 2025 and 2024, net book values of £88,088 and £100,690 respectively of Tangible Fixed Assets related to Restricted funds. The Assets under Construction above comprises architect fees for refurbishment plans to the Old School House. The Improvements to Property category above comprises the car park and play park, excluding play park equipment. The Fixtures and Fittings category above includes the play park equipment. The Computer equipment category above contains the NBV of the subsidiary's assets in the amount of £182 (2024 - £271). 26 ## **SENSATIONALL (SCIO)** ## **NOTES TO THE FINANICAL STATEMENTS (CONTINUED)** **for the year ended 31 March 2025** |**12**|**Fixed asset investments**|**Investment in**| |---|---|---| |||**Subsidiary**| |||**Company**| |||**£**| ||Cost at 1 April 2024 and 31 March 2025|1| ## **Holdings of more than 20%** The charity holds more than 20% of the share capital on the following companies: |**Company**|**Country of registration**
**Shares**
**or Incorporation**
**Class**
**held %**| |---|---| |**Subsidiary undertakings**|| |Schools Out! Club (Westhill) Ltd|Scotland
Ordinary
100| The charity owns 1 Ordinary share in Schools Out! Club (Westhill) Ltd, a company registered in Scotland. The charity owns the whole allotted share capital in that company. The investment is stated at cost. The activities and results of the company are summarised in Note 4. |**13**
**Debtors: amounts falling due within one year**
Trade debtors
Other debtors
**Amounts falling due after more than one year**
Other debtors
In 2025 and 2024, all Debtors related to Unrestricted funds.
**14**
**Creditors: amounts falling due within one year**
Trade creditors
Social security and other taxes
Pension payable
Accrued expenses
Deferred income
Prepayment and accrued income|**Group**
**2025**
**£**
18,102
12,898
10,048
41,048
**Group**
**2025**
**£**
10,000
**Group**
**2025**
**£**
4,603
7,773
2,520
29,349
6,629
50,874|Group
2024
£
10,060
5,214
18,733
34,007
Group
2024
£
-
Group
2024
£
21,972
7,835
2,503
23,448
7,849
63,607|**Charity**
**2025**
**£**
29,940
12,898
9,898
52,736
**Charity**
**2025**
**£**
25,000
**Charity**
**2025**
**£**
4,603
6,612
1,843
24,525
-
37,583|Charity
2024
£
5,170
20,214
18,585
43,969
Charity
2024
£
-
Charity
2024
£
21,972
7,257
2,033
17,244
-
48,506| |---|---|---|---|---| In 2025 and 2024, all Creditors related to Unrestricted funds. 27 ## **SENSATIONALL (SCIO)** **NOTES TO THE FINANICAL STATEMENTS (CONTINUED) for the year ended 31 March 2025** ## **15 Movement in funds - Group** |Unrestricted funds - General fund
Restricted funds - Charity
Unrestricted funds - General fund
Restricted funds - Charity
**Movement in funds - Charity**
**Unrestricted funds**
General fund
**Restricted funds**
Services for children (0-18)
Support for adults (18+)
Service team lead and volunteering
Project expenditure including assets
Restricted fixed assets *|**Balance at**
**1 April 2024**
**£**
149,014
191,775
**Balance at**
**1 April 2023**
**£**
212,679
181,012
**Balance at**
**1 April 2024**
**£**
166,017
70,137
-
17,708
3,239
100,691
191,775|**Incoming**
**resources**
**£**
391,586
216,986
**Incoming**
**resources**
**£**
277,408
209,794
**Incoming**
**resources**
**£**
240,229
102,508
41,300
36,250
19,851
17,077
216,986|**Resources**
**expended**
**£**
(407,285)
(260,220)
**Resources**
**expended**
**£**
(341,073)
(199,031)
**Resources**
**expended**
**£**
(255,563)
(130,789)
(40,945)
(43,541)
(15,267)
(29,678)
(260,220)|**Transfers**
**£**
-
-
**Transfers**
**£**
-
-
**Transfers**
**£**
-
-
-
-
-
-
-|**Balance at**
**31 March 2025**
**£**
133,315
148,541
**Balance at**
**31 March 2024**
**£**
149,014
191,775
**Balance at**
**31 March 2025**
**£**
150,683
41,856
355
10,417
7,823
88,090
148,541| |---|---|---|---|---|---| * Restricted fixed assets line represents tangible fixed assets purchased with restricted income. Depreciation is charged annually to the restricted fund. 28 ## **SENSATIONALL (SCIO)** ## **NOTES TO THE FINANICAL STATEMENTS (CONTINUED) for the year ended 31 March 2025** ## **15 Movement in funds - Charity (continued)** |**Unrestricted funds**
General fund
**Restricted funds**
Services for children (0-18)
Support for adults (18+)
Service team lead and volunteering
Project expenditure including assets
Restricted fixed assets *|**Balance at**
**1 April 2023**
**£**
227,195
73,699
-
-
7,091
100,222
181,012|**Incoming**
**resources**
**£**
162,899
109,900
20,650
38,000
16,485
24,759
209,794|**Resources**
**expended**
**£**
(224,077)
(113,359)
(20,650)
(20,292)
(15,956)
(28,774)
(199,031)|**Transfers**
**£**
-
(103)
-
-
(4,381)
4,484
-|**Balance at**
**31 March 2024**
**£**
166,017
70,137
-
17,708
3,239
100,691
191,775| |---|---|---|---|---|---| * Restricted fixed assets line represents tangible fixed assets purchased with restricted income. Depreciation is charged annually to the restricted fund. ## **15 Movement in funds (continued)** ## **Services for children (0-18)** Providing funds for more than half of the service output of the charity, a significant proportion of restricted funds were awarded to services and activities provided for children. This included services of regular social groups (SociALLise) and the Chill-OOT selfregulation programme which operates during school termtime. Better Breaks funding received was restricted towards the cost of activities during the school holidays while key funders for all year round services included The National Lottery and Children in Need **.** ## **Support for adults (18+)** With funding from the Autistic Adult Support Fund, the charity was able to commit to running regular peer support groups for adults with suspected or diagnosed neurodivergent conditions (both online and in-person). In addition, the fund alowed the charity to provide social groups for young adults who have transitioned from the charity's children's services, commonly after leaving school. ## **Service team lead and volunteering** The Volunteer Support Fund provided salary costs of a Volunteer Coordinator. This role recruits and organises volunteers to support the services of the charity who undertake activities around the charity's facilities such as gardening and small DIY projects. The Reach fund provided salary costs for a Service Team Lead which is used to deliver all services provided by the charity. ## **Project expenditure including assets** Funding was sought for specific items of equipment required to enhance the charity's facilities including a greenhouse for the garden. Due to supply issues some additions were not purchased until after 31 March 2025. In late 2024, funding was received to replace the heating boiler at the Old Schoolhouse and works carried out in April 2025 to complete the project. Part of the expenditure to the fund is therefore carried over into the next reporting period. ## **Restricted fixed assets** Restricted funds include tangible fixed assets purchased with restricted income. These assets are considered to remain within restricted funds until the restriction has been fulfilled, typically over the life of the asset. 29 ## **SENSATIONALL (SCIO)** **NOTES TO THE FINANICAL STATEMENTS (CONTINUED) for the year ended 31 March 2025** |**16**
**Cash (used in)/generated from operations**
**Net movement in funds**
Depreciation of tangible fixed assets
Deficit on disposal of fixed assets
**Movement in working capital:**
Decrease/(increase) in debtors
Increase in creditors
(Decrease) in deferred income
**Cash (used in)/generated from operations**|**Group**
**2025**
**£**
(58,933)
34,208
-
(17,041)
(11,513)
(1,220)
(54,499)|Group
2024
£
(52,902)
33,480
115
27,819
33,124
(4,841)
36,795|**Charity**
**2025**
**£**
(58,568)
34,119
-
(33,767)
(10,923)
-
(69,139)|Charity
2024
£
(50,415)
33,472
115
28,311
28,676
-
40,159| |---|---|---|---|---| ## **17 Lease Commitments** The charity entered into a non-cancellable operating lease of premises as a lessee for which the total of future minimum lease payments are as follows: |Within one year
Later than one year|**2025**
**£**
6,300
-
6,300|2024
£
17,189
6,300
23,489| |---|---|---| In addition to the operating lease, the charity occupies premises at less than market rent. The estimated value of the donated accommodation for the year is £12,750 (2024- £12,570). This has been included in both income and expenditure in the Statement of Financial Activities. ## **18 Related party disclosures** The charity's wholly owned subsidiary company Schools Out! Club (Westhill) Ltd (SOC) commenced operations in August 2017 providing breakfast and after school club services to local primary school children. SensationALL (SCIO) is the ultimate parent charity of SOC. SOC has received financial support from the parent charity through a loan of £15,000 (2024: £15,000). SOC pays interest on the loan at 4% above the base rate and may make repayments of the loan in part or in whole at its discretion at any time up 31 March 2027, which is the date it currently must be repaid in full. At 31 March 2025 SOC was due the parent charity £18,055 (2024: £5,214). During the period, the parent charity made recharges totalling £11,499 (2023: £11,741) to the subsidiary company. The issued share capital of SOC is £1 and paid up. 30 ## **SENSATIONALL (SCIO)** **NOTES TO THE FINANICAL STATEMENTS (CONTINUED) for the year ended 31 March 2025** ## **19 Post Balance Sheet Events** Following the year end, the Group identified a potential liability for Employment Allowance by its trading subsidiary, which is treated as a connected company under NICA 2014, s. 3. HMRC has been notified of the matter; however, no determination or repayment amount has been issued. The outcome remains uncertain and does not reflect conditions at the balance sheet date. The Group has therefore treated this as a non-adjusting event, and no provision has been recognised. ## **20 Liability of members** The members of the organisation have no liability to pay any sums to help meet the debts (or other liabilities) of the organisation if it is wound up; accordingly, if the organisation is unable to meet its debts, the members will not be held responsible. The members and charity trustees have certain legal duties under the Charities and Trustees Investment (Scotland) Act 2005 and the above clause does not exclude (or limit) any personal liabilities they might incur if they are in a breach of those duties or in breach of other legal obligations or duties that apply to them personally. 31