APPENDIX 3 OSCR Independent examlner's report on the accounts of Starchlld Report io the I repon on Ihe accounts ol Sl8fchllO lor Ihe year ena&J 31 Marcn 2025 are w oul trusteeslmembers on pages I to 2. Reglstfj￿d charfty SC043787 number On th• accounts of the charity for th• perlod Period starl date Month per￿￿ erKI dalè U¢rt D•y 31 01 2024 03 2025 The cthafty S truslees a￿ responstsle nne prep￿8 oi axounis rnspons￿1l1tI•S ihe ienTts ol the Chartties and Tnjsiee Inveslrnenl (Sc(Xlar#• 2C4)5 Ad •fwJ tho INst•es and •x•nlnor Chathies AC(x)unis (S￿lIand) Regulallons 2006 (85 8mervJed). The (*affty trusless consKler thal the audrt requlrerneni ol Regulatlon 10(1) (d) of the AcGoun15 Regulation3 does not akwy. n 15 my responsibMIly lo examine Ihe accounts as required under sedlon 44(1) (C) of the Att and lo slate whether partlujlar rnatter5 haNe come lo my atterlknn. Basis of Independwl My fs carfvd oul In aCCord￿ce wllh RegulalKin 11 ol Ihe 20(B Acuyjnis examln•rf¥ statW￿ Regulal*)n5. An examlnatbJn Indudes 8 re￿th￿ of the accounttsvJ ￿CordS ke0 by the 8rty aTrJ a U)ffoaiison of Ihe accounis rresented wKh those Teca)rds. It also KKI￿]eS cons*ae￿￿?Th of any unusual tlems or d￿ClosureS In 8ccouniS seeks eWan8tlons from Ihe twslees C£•ncemlng any such matiers. The PID￿jure$ ￿￿ertaken do wo%ryJe 811 Ihe ewlence that woulj be required In an Sudn. ar￿ ￿nSequ•nIty I do e>¥￿ an avjrt OWI￿n on Ihe v*w given by the 8Gcounl5. Ind•p•nd•nt •Mrnln•¢s In (xxH5e ol my examln811on. no matter has come to my attenllon 1. me rnasonable cause to bglleve thal kn any material resFecl the rwuuernents: lo keep aC￿￿nth¥a reco￿ In a￿o￿lanCe wNh sectlon 44(1) (a) of the 2005 Aci and R&JuL4tKJn 4 01 Ihe 2Cth Atu￿nIs Regulatlons. and io trywe 8¢tounts whKh accord wrth the 8enJuntlThJ re¢orts ana Compty wlh Rffjuiaik)n 9 of the 2LTh Ac￿niS Regulat￿n5 rder to enat40 • Fyoper Ociob8r quaNfica114w4•) or Y Men*>w ￿ ICAS {Insllith• ol Chortered Accountanls ol ScotlA (11 any): 8TARCHILD SC043787 Receipts and payments accounts For thg pw6pd 31 2025 Section A Slatement of receipts and payments Unre5vlcted Expendable RestrlEl•d •n0￿Me￿ nd5 T*)knl funds curv•nt perlod Totsi funds lui perfod •nd•v•m•nt nds A1 R•¢• Grnnt• R¢¢• Gnkss IrBdi I￿rne li￿￿ irfywtnwits (Yh•i Ih•n bu1￿1 Gr¢s5 b total A2 R•E•5pl• fv4xn • In¥••tsn• s•1•¥ PrC￿•￿s fTr¥n sakry cl as￿6 Pr(￿•￿% Irryn lftb*St•￿rrf$ A2 tQf•l 41 nts -4u Irf f rdi ent •¢fMt Giani* •1 Au bl COSt Ctner, r Gll. a .b?i- VIEt4rtè C£￿5 471 471 A3 Sub tot•1 2•,17• ¥vlm•n¢ m•v•m•nts pU￿h￿se6 Qrffixed •SJ•l* f¢h•$¢ ¢4 I￿￿EM*￿ts 4 Sub ts4t•l TO￿￿•y￿•￿* 1?• 87,670 13,0811 1&116 AS TraMl•rs lo I (from) fvndts 3,001 l(d•ffellJ fof y••r STARCHILO e¢tlon B StaTemÈnt ol ￿lanCes SC043707 c•*na￿ twk Sytykb• I IWrA) Is.1 I4￿) 81.> Pw41• C-%1¢ D¢if I J ¢Jth•i411rf• •iii T• Fw41• Ll*JWII Mt C¢rfty*Dllthb¥ltl•s 711• li APPENDIX 1 OSCR Perlod 31art d81e Morth Peritsj end dale h Ymr D•y Fnjm 01 3)24 To 31 LttFth cha￿ Regulaior Olke ol the ScottLsh Charfty R•gulator Reference and adrninistration details Charfty narn• sla[th￿3 Lxher nam•s charity Is known , Slarcf4hJ In of Franth Matsh R•glst•r•d char*y nurnb•r Chartty'¥ prfnclpal addr•sS SC043787 of th• Char￿ trustsm M d*• ol approval ol Trustees, Annual Report D•t•s •ct•d 11 (or l)(xly) •rMi•d to qppdm tru•t•• ￿ any) 10 11 i 12 ij 14 iy APPENDIX 1 Reference and admlnlstratlon detalls Nam•9 01 •ll oth•r charlty tniii••• durlng th• perlod,11 any, Ilor •xampl•, Iho•• vtho re•lgn•d part way through th• fln•n¢l•l p•rlod) Structure, governance and management Typ• ol gov•rnlng docum•rrt The Charity was set up by Michaela Foster and was recognised as a Scottish charity with effect from 13th February 2013. The Charity is administered An accordance with the ternis of the Charity Constitution. TfUlt•• r•crullm•nt and appo￿￿￿ The trustees are those appointed on the estsblishment of the Charity. Appointment and removal is in accordance with the Charity Deed and constitution which requires that ap￿intment is approved by unanimous agreement of the existing trustees and removal Objectives and activities Chafllabl• purposes Iljsioil Slntenienl: To 5UPPOrt orphaned and vulnerable children and wornen in Uganda - and beyond - by improving accesj 10 educalion. Irainin¥ healihcare, nulrition, and emotional 5UPPOrt, all delivered with compassion and di8nity. Vijion: Improve wellbei ng ihrough Sustsinable access to services and support. Promote education and enterprise, especially through the Creative Arts Integrate Creative Arts into education io swpp non-academic learners. Break down Stigma around auusm. disabilities and learnin8 challenges in U8anda and Scodand. Sustain and grow the Starchild S¢hcK>l for Creative Arts (SSCA) and the Sunfiower Sanctuary (SFS) l. Develop the Sunllower SAnetuAry {SFS): Complete and expand our holistic centre for families with autism and disabilities in finja The building and accessible toilet￿showerS are now in place 2. Secure Funding for AutismlDisability Projects: Continue developing inclusive progrnmmes in Uganda and Scotland. 3. Strengthen IA)cal Partnerships: Work with trusted grassroots partners in Uganda to expand impact and community member5 to ensure long-terni wccess. 4. Grow tbe Starthild School for Creative Arts: Seek fimdin8 to expand SSCA and its Creative Arts curriculurn. 5. Partner with Bulemezi School: (formally Grnte School) Support inclusive vocational arts trainin8 f children with disabilities. 6. Continue the Gift of Education: Fund access to secondary and hi8her education for promising students. 7. Sujtsin Feeding Programmej: Support f￿d security for children and families with disabilities. 8umm•ry of th• maln actfvlll•• In r•l•llon to th••• obJ•ci• Thii Year. i¥'iih Ihe yenerou4 iuppon of c￿r donori and oiiiniuiiil),. SiurL lil Icl hus niade siynificanl proweii in LlyNnda n)oJi noluhly iviih ilio completion of ihe .S111!fluii'er J(iiM'liiiiiJ' iii Ji nja We are proud 10 report thii Ihe main slrucluTe iliiee-clasgr(x)in buildin8 with in olyice. w'heelcliiirtsacc¢sJible veranda- hal now been I Inijhcd Two fully hccessible large disabled ioildi and ihowerj hive been successfully injtallcd, and ihankJ10 a 8ener(us donation from Ihe Rolary Bairds, a wfyler tank haj been filled io suppon (hese facilities In addiiion, a £5.(KX) donation from McDonald'J haj enabled us io begin work on & much-neojed sensory room, which has now been measured and piepared for insiallalion. Our founder. Michaeli continued her fundraising and aW￿ene$S efforts il)rough 2024. 8ivin8 ialks across Scodand, Sh￿ing readings from her book. and offerin8 insights into our work on the 8round in u8￿d&. Education remains al ihe heart of ow mission. Our S6 pupils have completed high school an(L with the oxception of one sNdent, all achieved excellent results. N4any of ihem have expressed a strong desire io pursue hi8her education. and we are actively seekin8 fundin8 to support their university aspirations. Meanwhile. our S5 students are eniering their fina] year, and our primary pupil, Cyrus- Y￿n8 boy with disabilities has pr0￿c$s¢d io P5 and continues to thrive. We ￿s0 held a number of successful fundraising events locally. indudin8 a lively Rock Choir concert and an unf¢x8ettablc Hoe Down nighi filled with country music and dance - all in wpport of Stsrchild's onBoin8 work. This eveni included an an auction with 8enerous donations fr(xn the artist's community. We're pleased w Share ihat we have recendy hired a S(xial Worker for the Sunflower san¢￿ary, a vital addition lo help SWPPOrt and guide the famili￿ we serve. We are currently workin8 wward 6ecurin8 a dediuted vehicle to transport per30nJ with disabilitiej (PWDJ) io the centre. ¢nsurinB better acAS pnn Inl ediun8 phfflos and video f(x)ts8¢ and providin8 technical 5UPPOll Sever￿ of Michada's tAlks. He also 8ener(wsly expenses. our founder, pusonally onai IMJ in peuo Co5￿ back to the chwity. V*riouJ local bujinessej and individuals donated raffle prizes and auction item& which ed our fundraisin8 effcfts. Gontinued to support the dwity by manwn8 (xw online nemslener distribuo and providin8 w'ebsite ho￿lA8 assistance. lietherltt and Stsmperlind Church kindly ￿p￿￿ed RcKk Choir Conc￿ events b). don21in8 the use of thor halls and sanctuary. as well as providin8 foo¢[ drinks. and volunteer a*d hi5 time •nd taleni to Osphe￿ for Hoe Dow anniversary celebNion. A numbff of IOCAI irtljts gener￿ulY drn￿ed am¥ork fly ￿ audion held durin8 the Hoe Down, further supportin8 cw rn1￿1¢)n throu8h r¢alive means We Are truly that￿1 for the 8enttosity, PWiThL and munity spirit ￿ltinUeS to sUrr￿nd ond stain Starchild. APPENDIX 1 Other optional information [￿e to the ¢￿tinUed dedine in PastN Sam's health. the Board of Directors ai Grnce School 8￿ced that he sbwld step down fr(xn bis positi￿. The sch1￿1 hLs Since been tak.en over by Bulemezi School. We are cfAimistic abcwt this Irinsitioo and Iwk fcTh7rd to collaborating with the Bulemezi team to SUPPOrt the local uxnmuntry and further de%"elop arts programmes ￿￿thin schools. Other optional inforrnatlon Declaratlon Th• Iru•t¢g5 declarn that they hav? approved th• tru•tee•' r•port abov•. Slgn•d on behalf of the eharlty's trustees Slgnatu Full name Poslllon ( Gh 2611i12r