2025-03-31-accounts - Brightest Star

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REGISTERED CHAIUTY NUMBER: SC044046 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STA TEhlENrs FOR THE YEAR EYDED 31 MARCH 2025 FOR BRIGHTEST STAR (A SCOrnSH IYCORPORATED CHARITABLE ORGANISATION) A Tcts Audit Ser%'iG¢s Chartered Accountant Titanium I Kinbi's Inch Plac¢ Renfrew Glas8QW PA4 8WF

BRIGHTEST STAR (A scorrIsH SNCORPOIL4TED CHARITABLE ORGANISATION) CONTENTS OF THE FLNANCIAL STATEME.YTS FOR THE YEAR ENDED JI MARCH 2025 P4¢ Report of the TThs¢ees Independent Exxmincr'i Report Sttemcut of FinanciAI A¢tlvltles BalAn¢e Sheet Notes to the Flll4nclal si1¢Ments 10 to 17 Dtt4lled S¢alement of Flnnclg1 Actlvltles 18

BRIGHTEST STAR (A SCOTTISH TNCORPORATED CHARITABLE ORGANISATION) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 IMARCH 2025 The Inle¢S present iheir report with the financial stalemenls of the chariry for the year ended 31 March 2025. The trustees have adopied the provisions of Accounting and Reporting by Charities.. Sth(ement of Recommended Practice appliLable to charities preparing iheir accounts in accordance with the Financial RctK)rting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVE.S AND ACTIVITIES Objecilves and aims Followiiig (h¢ sudden loss of Jack Kennedy and rhe lack of support availHble for his family. Brighiesi Star was cslablished with the overarching purpose to .suppon families following the loss of Ihcir son, daughicr, grandchild ur sibling. The aims s¢1 out in our consiiiution are as follows.. To provide suppon and informalion to Ihosc bereaved by Ihe death of a child and thcir families. Develop and provide training programmes thal will support all in gainin8 skTlls and conm'buie lo ihe lowenns of sudden deaths in younb¥ Children. Work in collaboration wilh healih and social care professionals lo improvc and enhancc processional practi¢¢ with bereoved parents. Develop and provide adaptive and training resources thal will coniribuie to the improvemcnl of support scrvices. Page I

BRIGHTEST ST AR (A SCOTTISH INCORPORATED CHARITABLE ORGANISATION) REPORT OF THE TRUSTEES FOR THE YEAR EliDED 31 MARCH 2025 ACFIIEVEMENTS AND PERFORMANCE Achievements and Performance At Brightest Stsr. we walk beside fuinilies Ihrough the darkcst moinents of- Ihcir lives, helping thein navigate grief, remembcr theftr Child with love. and find small glimmers of liope again. Like many charilies, we've been dLcply atrecied by the cosl-of-livingi crisis. Fundr&isinbi and donations have fallen, yel the need for our services has never been greater. We also know thai bereaved families are sttijggling 100. f8cing fvneral costs. linie off work. and daily living expenses, all while carying unimaginable pain. That's why every siiigle nne of our .services is oiTer¢d ¢ompleiely free of charge. No parenl 5hoiild ever have io choose b¢¢w¢¢n.financidl stabiliiy and emotional support. We have been 4ibl¢ to SUPPOrt evert fiiiniliLS who have reached out to us for support this year and that is something we are incredibly proud of. For12 years. Brighiest Star has been powered by compassion, conimuniry. and courag¢. Our supporters have climbed moun&ins, run niarathuns, hosled events, 51iai'¢d ow. me5sab¥¢ and beLduse uf then), bereaved families have never b¢¢n alonc. MEMORY BOXES & NETWORKING When a cliild dies, purLnls ure in shock, the world stOP5. In tliose moincnls, taking hand prinls, creating memories, or gathering keepsakes is often Ihe lasi thing they can ihink about. Our Brightest Siar Memory Boxes exist 10 8enrly presefrve ihose memories. Wiihin the NHS, unless a stillbirth occurs, parents are not rouiiiiely gliven a memory box. Brib,hie.qi Slar prvvides the only memory boxes available io hercaved lamilies aiid NHS statl'4¢ro%s Scoiland. HAND CASTINC. & HAND PRI JEWELLERY We now offLr Hand Casling alongside Hand Print Jewellery. a unique and deeply meaningfijl way for faniilies to preserve a part of their child forever. These hand casts meticulously capture the dclicale details of a child's liand, offering a heartfelt tribute thai allows familie.s lo keep a piece of th¢ir cherishcd child elose to ihcir hearts. Unfortunulely, many families remain unaware that Brightest Star provides this invaluable s¢Nice, and we are conimiited lo raising awar¢ness so LvLry bereavLd parLnl can 4lCCLS5 il if they wish. Page 2

BRIGHTEST STAR {A SCOTTISH INCORPORATED CHARITABLE ORGANISATION) REPORT OF THE TRUSTEES FOR THE YEAR E]IDED 31 MARCH 2025 AcHIEvEIENTs A.YD PERFORMANCE Achlevemeni and performance Brightesi Star provides tlie only memory boxes available to bereaved families and NHS staff across Scotland. This year wc distributed., 198 memory boxes lo bereaved familie5. 131 memory boxcs lo liospitals, hospices and police forces across Scoiland - including Ihc Bealson, Teenage Trust Ward, and via Police Scoiland. We conlinu¢illy updaic Ihe resources and new age-spe¢ific contents to cnsure each box reflects the child's untque siory. Cancer "Our memnry hox i.s all we have left Df niir daiighier. li meaiis the world to iis., A Brighiesi Star Parent SIBLING & FAMILY SUPPORT Grief touches ¢very corner of a family, and siblings oflen need &Tenil¢, g¥e-appropriaie support. Abiain, bercaved Siblings need dilTercni kinds of support. This year we provided 274 sessions of sibling support. This included one-to-one counsclling for adult siblings and play therapy sessions & group session5 for bereaved chililren. Throu¥h play. crcativity. aiid convcrsation. siblings leani Ihai il's okay to Idlk. to ¢ry. and lo remember. After listening lo faniilics, hospithl staff, aiid our play therapist, we re¢ogni5ed the need for spaces where families could come logeihLr lo grievc. lo lieul, and to rediscover niomcnts of Joy. This ycar we intrimluced.. Family Support Days, Christmas Parties etc bringing families logether for activities ihat encourag¢ refl¥Llion, connection. and healing. Cinema days, pantomimes, Chrisimas panies, day trips, and residential brcaks, creaiing new, happy memories for bereaved families. PrdLtical support such as school unifomis, Christmas gifts, and food for families SMi88ling financially. Every eveni. every day oui. every momcnt shared is free of charge. Because gnef shouldn't come with a price tag. PAREYT SUPPORT Bereaved parents need diffcrcnl kinds of support. Many seek cuunselling. while oihers find Lomfort in pccr or thcrapculic siippon. As a chariry, we provide a wide range of seNices to ensure every bereaved parent can access the help ilial fLYls right fur il)em. The need lor professional suppvrt has grown signifiL<intly, with NHS waiting lists at an all-time hi¥h. Many families are turning lo charities like Brighiesl Star for help, and we are working hard lo ensure no one 15 left wailing for the care they nccd. This year, we have used a second therapisl to allow us to keep up with this in¢rca5cd dcmand and 655 one-lo-one counsclling sessions werc delivered lo bereav¢d parents, ¢ach one a saf¢. comp&5sionate space lo lalk, cry, and begin (o heal. AlongFside counsellinb., we made 573 peer support calls, offering a listenin¥ ear from one bereaved parent lo another, becausc sometimes, only 50meonc who's bcen there truly understands. Our group se&sions. now known as "Tea and Talk" have conlinued monthly this year. This is a place where paret)ts cat] Share their stories and support each other in a safe, welcoming space filled with undcrslanding and compassion. Page 3

BRIC.HTEST.STAR (A SCOTTISH IIICORPORA TED CHARIT ABLE ORGANISATION) REPORT OF THE TRUSTF.ES FOR THE YEAR ENDED.11 MARCH 2025 ACHIEVEMENTS AND PERFORMAYCE Achlevements And performAnee HOSPITAL SUPPORT & RESOURCF.S In emergencies. families often arrive ai hospital with nothing but hope in Iheir hearts. After discussions with parents and hospital 5tsff, we provided hospitals with 57 pairs Pyjamas and 203 ddY bears tor children who are brougihi in due to emergscncy silualions and 491)ooks on grief and loss for siblings and par¢nts. We also dona*d Chrisimas presenls, Ea51cr eggs, and arts & crnfts 10 ieminally ill children and bereaved siblings ai Glas8ow14ospil81 for Sick Children. sinall gestures ofiove Ihai brighten hospitsl days. FAMII.Y AMBUI,ANCF. Our Family AmbulanLe. funded ¢nlir¢ly by Bri8htct4t Star supporters, £180,(M)O. continues lo irJv¢l across Scoiland every day. It provides safe, compas.8ionaie ii'anspoit for sick cliildi'¢n and their families, ensuring ihey Can be io&r¢(h¢r for every jnumey, no maiter the distance. 2n26 will sc¢ a new upd31cd Brighicsl Sthr Family Ambulance. FINANCIAL REVIEW Rt'sults for the year The slatemcnt ot financial aclivilies on pthge 8 reflects a dcticil lor the ycar of £8,065 (2024: £11,139), of which there is a deficil on ¥eneral funds of £8,065 and a deficit on dcsi¥naled funds of£nil. Ai 31 March 2025 Ihe balancL on the generdl fund was £201,626 and the loial balance on designoled funds wa5 £nil. Since thc pandemiL and Ihe cosl-of-living ciisis, we have seen a laLk of organiscd evcnls, fundraising a¢tii'ilies and donalions. Despite this, w¢ havc sccn Ihe deinand for our services bvrow ai a fasi rate duc lo number of deaihs increasing. Within the NHS. unless a pareni experiences a Siillborn. they are not given a memory box, the only mcmory boxes available lo NHS staff and bereaved parenis is the Rrightest Star memory box, Rising costs are having an impacl on charitable activities, especially for the items in our Incinory boxes. Due to ihe lack of support eiceS spccifically for bereaved parents and siblings and the waiting limes on the NHS. paren(s and siblin&is need charilivs like Bribhicsi Siar more Ihan ever. R¢5erve5 pollcy Brightest Siar eurrcntly hold5 rescrvcs which are designated solely for the purpose of supporting bere¢ivcd families fullowing (he deaih of a child, grdndchild, or siblin8. With the demand for our services continuing tu risc, alongside the prcssures of the LOSI-of-living cri515 and thc onguing operational ¢05ts of Nnning our progranim¢5 and daily activities, Iliese reserves are esseiiliol. They help ensure that Ihe charity can conlinue to dclivcr its vital scrvicc.s without inlcmiplion, cven in times of linaiicial unccrtainry. Maintaining an appropriate level of re.5erves allows Brighiesi Srar io r¢spond 10 unexpccled co$, emergencies, or fluctuations in income, safcguarding Ihc continuity and qualily of 5UPPQrt for bereaved families across Scoiland. Page 4

BRIGHTEST.ST,IR (A SCOTTISH II%CORPORATED CHARITABLE ORGAYISATiof* REPORT OF THE TRUSTF.F.S FOR THF. YEAR ENDED.11 MARCH 2025 FINANCIAL KEN'IEW Fund5 In dvtlcli Like n)ai)y eharities, Brighiesi Star lias faced financial challenges thi5 year due (o ilie continuing cos1-of-li'lng crisis and rising 01)erational cosis. While liindi'aibing has remained a viial suurce of inLume, the organisalion has experienced a dL.ficii Il)iS yLar. Tliis dLficil Iiils dccreas¢d bul il rcflcLib Ilie incrLa%in& dcniand for our servi¢¢s. inLluding counsLlling, wellbLing worksliops, meniory box¢s, fainily support days. ai)d hospilal resources ai a lin)e wlien income has been lower (l)ai) in previous years. A .Eigiiificaiii facinr Coiilribiiliiig lo (he deficii wa% Ihc uncxpccied rehediil1Ng of nur Ant)iial Fundraisiiig Diniier. which inipactLd anti¢ipa(ed inLome froin Ihib kcy cvcni. WL arc coinmiiied io ¥n.%uring cvcry pound i.s uscd wisely and ¢ffi¢i¢rkily. Effon.s are underway to rcduce cosis wl)ere possible, diversify inconic 51rcams. and increase donations. so Ihal we cali coniinue providing vi(al support to bereaved families '11170u[ compramising sei%'ice quality. FL'TURE PLANS It) Ilic coiiiiiig financial year. ilribhicsi Star will ¢oiilinuc lo provide ui)wavering Support lo bereaved parents, grandparciils, aiid 5ibling% through i£11 ol. our ciirreiit s¢nii¢c%. Fundraisiii¥ ha5 beeii the hean of Flrig)h(esi Siai. for over 12 years. allowinbj us io reach families aci'osb SLoilaiid. Willi Ilie LO.%i-of.lifving Lfis15 Lontinuiny io ilnPilLi hou%Lliolds, w'e w'ill also cxplore addiiiunthl sourccs of income, including grAni funding. io l)clp us expaiid and enliance our services. AlonsTside Ihis, wc hope lo increa8c donations and r¢duce costs wherever possible, ¢n$urinb' Ihal every pound rais¢d ha$ Ihe greaicst impa¢t for bereaved lami lics. We are especially exciied (o grow Olir Wellbeing Workshops, ofYei'in¥ more therapeiiiic activities for bereaved parenTs. inLluding gi'oup '01'k. holisliL Ihci'apics, and oihcr creative approachc.s to support ii)cnial health and einotional wellbeing. For bcreai'L.d siblingT4 at)d Ilie widcr faii)ily unil. WL aiin lo expand oppurtunili¥s for group &Pdil)erings and residenlial activiticl, h¢lpillg tamilics lo coi)ncci, gricvc. aiid heal together in 5upponivc Llli'iionmeiits. Brigliiesl Siar also liopes 10 exieiid tlie rea¢li of our Memory Boxes. niaking Ihen) availabl¢ in niore liospilals ai)d funcral Pdrl(Trurs dLI'lI.%% SL()Iland. We will Lonlinul 10 addpl and LnriLh IhLII' Luntenib bdsed on teedbdick fi'oni pai'ents and NHS SlalT. ensurii)g ¢vcry' box rcniaii)s a mLaiiiii&iful kevpsiikc. As parl of this, wc plan lo expand our 3D Hand Ca%ling sL'rviLL. giving Inore fainilic.s Ihc clianLC lo crL'ale a la51ing, heartfeli Iribuie ro (heir child a precious reminder of (he loi'e Ihai ei)dures. 'Every ne, iniiialive we develop is guided by families, expei'ien¢es ai)d needs. en5urin¥ (l)ai evei) in the darkest tinies. no family has lo giieve alon¢. STRUCTURE, GOVERNANCE IIND MANAGEMENT Governing document The Lhanty is a SCIO and Is governed by lis owi constitution. The charity had been operaling as an unincorporaied organisation aiid becanie a Scollish Chariiablc Inc'orporated Organisation ISCIOI on 31 July 2015, 'Ith activities commencing on 8 December 2015 and the rtdS of the unincorporated organisalion being transferrcd to the SCIO. Pagc 5

BRIGHTEST STAR (A scorrJsH ThCORPORATED CHARITABLE ORGANISATION) REPORT OF THE TRUSTEES FOR THE YEAR EN'DED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Recrultment and appolntment of new trustees The current (n1¢¢$ ar¢ a combination of tliose appointed on the est4bli5hnienl of Brightest Star 85 a SCIO and some of the trustees from the unin¢orporaled charity. These Irustees represent the minimum number required. Appointment and removal is in accordance with tlie ¢onsiiMlion which requires thal appoinlmenl 15 approved by unanimou8 agrccmenl of the existing trustees and removal of any tnjslee by tlie unanimous agreement of Ilie oihers. REFERENCE AND ADMINISTRATIVE DETAILS Reglslered ChArlty number SC044(J46 Charter¢d Accountant Tiianium I King's Inch Place Renfrew Glasgow PA4 8WF Approved by order of the board of crustecs on ........ .. and signed on its behalf by: Page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIGHTEST STAR

I report on the accounts for the year ended 31 March 2025 set out on pages eight to seventeen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was 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 seeking explanations from you as 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 statement

In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Azets Audit Services Chartered Accountant Titanium 1 King’s Inch Place Renfrew Glasgow PA4 8WF

Date: 16/12/25

Page 7

BRIGHTEST STAR (A scorrisH II%CORPORATED CHARITABLE ORGANISATION) STATEMENT OF FINANCIAL ACTtVlTIES FOR THE YEAR EN'DED 31 MARCH 2025 2025 Tolal funds 2024 Tothl nds Designuted Unrcslricled Restricted Notes IN'COIIIE AND ENDOWMENTS FROM Donations and legacies 99.810 99,810 59.134 Other trndin8 Ileliviti nveslment income 74,010 588 74,010 588 120,655 Total 174.4n8 174.408 180,300 EXPENDITURE ON Charitable sctivlties Chariiable Actlvllies 182.473 182.473 191.439 NET INCOMEI(EXPEY4DITURE) 18,0651 (8,0651 (11,139) RECONCILIATION OF FUNDS Tothl fijnds broughi forward 209,691 209.691 220.830 TOTAL FUNDS CARRIF.D FORWARD 201,626 201,626 The noies forn) pan of these financial siaiements Page 8

BRIGHTEST STAR . (A SCOTTISH 1CoRPORATED CIL41UTABLE ORGANISATION BALANCE SHEET 31 MARCH 2025 2025 2024 Notes CURRENT ASSETS Debiors Cash at bank 12 34.907 170.344 32,083 179.813 205,251 211,896 CREDITORS AmounL% falling du¢ within one year 13 (3,625) (2,205) NET CUBJiENf ASSETS 201,626 209,691 TOTAL ASSETS LESS CURREI%T LIABILITIES 201.626 209,691 NET ASSETS 201.626 209,691 FUNDS Unrestncted fun(ts 15 201.626 209,691 TOTAL FUY4DS 201.626 209,691 Inanci staiements were approved by the Board of TNsiees and auth0ri5ed for issue - and w¢r¢ tsigned on IL% behalf by: The noie5 forni part of these financial statemen Page 9

BRIGHTEST STAR (A SCOTtISH I]%CORPORATED CHARrrABLE ORGANISATION) NOTES TO THE FINANCIAL STATF.MENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Basls of preparlng the fln8nclil statement5 The financial siaiements of tlie charity, whicli is a public benefit enlity under FRS 102, have been prepared in accordance with Ihc Charities SORP IFRS 1021 'Accuuniing dnd Reporting by Ch&riiies.' Staiemenl of ReLommrndcd Praciice appliLablc Iu Lhdrilies preping IIILir aLLourits in dLLordanLv wilh Lh¢ Finan¢ial Reportii)g Standard applicable in Ihe UK and Republic of Irelaiid IFRS 1021 leffeciive l January 2019),, Financial Reporting Siandard 102 'The Financial Rcporling SiandJrd applicablL' in thc UK and Republic of Ireland, and the Charities and Trustee Inveslmenl Iscoiland) Act 2005. The fiiiancial slatemenls have been prepared under thc hislorical cost convcntion. Going concern After making appropriale enquiries, Ihe lrnslees have a reasonable expeciaiion that ihe charity has adequaie resources to continue in operational existence for the foreseeable fvuir¢. Th¢ balance shccl at 31 M8rch 2025 shows a s(ronbi nel asseis and ¢ash flow posilion, As a sU11, the financial slalemenls have been prcpared on Ihe going concern basis. Income All incoine is reLognisL'd in ihe SiiilL'in¢nl of Financial Aclivilies oiice Ihc charity has enliilement lo ihe funds, li is probable thai the income will be received and the amouni can be n)easured reliably. Expendliure Liabilities rccogniscd a5 Lxpcnditure as .8oon lls Ihcre ill a Icgul or constructiv¢ obligation Committing the charity 10 Ihai expenditure, il is probable Ihal & transfer of economic benefits will b¢ required in seiilemenl and thc amount of the obligation can be measured rLliably. Expcnditurc is ucci)unied for on &n accrnals basi5 and has bcon c14$sified under lieJding5 Ilial aubirL*gtdiie all L051 rclalcd lo the caleblory. Whcr¢ cosis cannoi be directly aitribut¢d to particuldr headiiigs they havc becn allocaied 10 activities on a basis cons151enl wilh Ihe of resourLes. TAn%lble (Ixed assels Depreciation is provided al the following annual rates in order lo write off each assei over its estimaied useful life. Fixwres and fillings Compuler cquipmvnl 250/0 on cosl 3311/0 on cost TAxatlon The chariry is exempl from lax on its charitable activiti&8. Fund Accountlng Unrcstrictcd funds comprise grdnls und othLr income received for Ihe objecls of the Lharily wiil)oui further spccificd pUoSe and are availablc as 8cncral funds. Designated funds reprcscnt unirstricled funds thai have been earniarked by the Iruslees for particular purposes. Reslricled fund5 comprise branls, donations and othcr inwmc reccived for spending on specified purposes as laid doMTr by thc donors. Penslon costs ond other post-retirement benefits The charity opcratcs a defined contribution pcnsion scheme. Contribulions payable to th¢ charity'5 pension scheme arc charged to the Statement of Financial Activities in the period to which they relate. Don4ted servlces And facllltles Whcrc service5 or facilities are provided io the charity as a donation (hal would normally be purchased from our suppliers. this benefii is Included in Ihe financial statemenls al its fair value unless its fair value cannot be reliably me&sured, then al the cost ts) the donor or the resale value of goods thal are to be sold. Page 10 continued..

BRIGHTEST STAR (A scorrisH IP*CORPORATED CHARITABLE ORGANISATIOY) NOTES TO THE FIYAINCIAI. STATEMEfsTS- conilnued FOR I'HE YEAR EYDED 31 MARCH 2025 ACCOUNTING POLICIES- contlnued FlnAncl#l Instruments Tlie choriry 11£lS elecled 10 apply Ille provisio1)5 of Se¢tion I I 'Basic Fiijancial Instwnients, aiid Seeiion 12 '0iher Finartciol Inslrumcnl.s Is.siic.4' of FRS I O! to all ot. its tinancial instruments. Financial instrnmcnts are recognised in ilic cliarily's balunce shcel whLn le chariiy bLLonics party to Ilie Lonlra¢tUiil provisions of the insituinent. Financial assets aild liabiliiies are offset. wilh the net ainounls presented in the financial 41alemenls. when ihere is a ILgally ciiforcc¢iblL right iu sei off iliL rL'cogTnibed aniounts and ilicre is an intention lo seiile ort a ncl busis or 10 I'ealise tlie ass¢1 aiid s¢iile the liabilily siinul(aneously. Bi¢ qic financial ¢1.ssei.q Ra.¥ic liiiaiie141 asscl.s. which Iiiclude debtors and ea.%h aiid hank halaiiccs. arc iliilially mei£ Slired al tt'ansaLtioii pricc Includin¥ traiisaciion£ costs and ar¢ %ubsequcnily carricd ai uinortised Lusl usin¥ Ihc eftcclive inlcrcst meihod unless (he arrangemenl consti¢uies a financing Iransaciion. where the transaction is n)easured at the prcscnt value of the futurc rcccipts di.SLouniLd at a niarkel rale of intcrcsl. Financial a%set5 classified &8 receivable witl)in oli¢ year are nol amortised. Derc¢o Jniiion of financial ukseis Fiiiancidl assc(% drc dci'ccogiiiscd oiilv whcil th¢ coiitracnial rights 10 the c&%h flows froin the asset expire or arc sci11Ld. or .hL.II tIiL L111£ rily transt¢rs IliL findllLidl d5.s¢l and 5ubsldiilially all Ihe risks ¢ind rewdrds of 0er,Ship lo ai)oilier eniiry, or it. some significani risks and rewards of ownei'ship al'e retaiiied but coiitrol of Ilie asset has transfentd to anothcr party Ihal is able lo SLII Ihc Se1 in its eniirety to an unrclatcd third party. Classification Df finanLidl liabiliiies FinaiiLiiil li¢ibililiLs aiid cquiiy instrumLniS are Classified accurding lo die subsiance uf Lhe conlraclual arrangcn)enis cnlercd inio. An equity iiis(niin¢nt IS any coniract thai ¢'IdenceS a residual inlcrebl in ihe as&eis of ilie charily after deducting all of ils liabililies. &asiL linancial liabililW& Basic finartcial liabilitie.s. including creditors, are iiiit1211y rccognised ai Irai).saciion price uiile.45 ihe arrangeincni con.%lilules a tiiiancing Iraiisaciioii, whcrc thc dcbt il151rui7ici)l is measurcd at the preseiil valuc ol- the fiittirc pk)yinenis discounted ai a Inarket rate of interesl. Financial liabilities ¢lilS.sifi¢d us payablc wiiliin one year are not amoi1is¢d. Impalrmcnt of ass¢tS A.sscts, oilicr than 1110sc Incasurld al fair valuc, arc absessed fur indiLa(ors of impainneni at edcli balaii¢e sliee( dale. If Ihere is objective evidence of impaimieni. an impaimient loss is recognised in profit or 105s as described bclow. Noii-fiiiancial a&qcls An tt.tsel i.s iinpaircd %hL'fL. ilILrc is objeclivc cvidcncc Ihlll. a5 a rcsuli of onc or Inorc cvcnl.s that occurrcd aficr inilial rccou?nitioii. th¢ eslimatcd recoverable valiie of Ihe assel has been reduced. The recoverable amouiit of ai) assei is (lil liisilier of ilts fair valu¢ les.8 Lost% lo sell and ils value In use. Where indicators exi.gt for a decrcasc in impairmcnt lo.55. thc prior imP1c irment loss is t¢sled lo dciemiine rei'ersal. An inipainnenl 1055 is rever.sed on an individual impaired assel to ihe exieni ihal tlie rei'i8cd recovcrable value does noi lead (o a revised carrying amounl higher ihan the canying i'alue had no impaimient been recogniscd. Financial assets For financial assets carried at amortised cost. Il)e ainouiit of iinpaimient is the difference between the asset's carying ainount aiid the prcscnt Vdluc of estimated tUrC cash flows. discounted at the financial asset's original efyeciive iiileresi raie. For finanLial ass¢Is Larricd al Lost less iinpairnicnt, the impdinneni Ios5 is Ihc differencc bctween the asbet's canying aniounl and the best estimate of the amouni Iliai would be received for the assei if li were 10 be sold al Ihc reporting daiL. PJg¢ 11 continued...

BRIGHTEST STAR (A SCOTTISH INCORPORATED CHARITABLE ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTIYG POLICIES - contlnued Flnanelal Instruments Where indicators exist for a decrease in tmpairnient loss. and the decr¢as¢ Can be related objectively to an event occurringv aftLr the Impaim)cnl was recogpnised. th¢ prior impairnient Ioss 18 lested tL7 deiem)ine revcrsal. An impaimicni loss is reversed on an individual impaircd financial asscl lu Ihe exleni Ihat the revised reeoverable value does noi lead io a revised caJryiii8 amount hi¢[ Il)an the carrying value had no Impaien1 been recognised. Cash and cash equlvalents Cash and cash equivalcnls include cash in hand, deposits held a( call wilh banks. other shon-lem) liquid investments with original maturities of thrce months or less. and bank overdrafts. Bank overdrafLs are shoth within borrowinbvs in current liabililies. DONATIONS AND LEGACIES 2025 2024 Donati0l1S Gift aid t>on8led services and faciliiies 86,446 56.859 25 2,250 13,364 99,810 59,134 Donated services facilities income comprises £5,230 from Blue Parroii Events, £3,0(M) from Sur Room Hire, £1,534 froni LED Lights and £3.600 from David Lloyd for room hire. OTHER TRADING ACTIVITIES 2025 2024 Fundraisin¥ events 74,010 120,655 INVESTMENT INCOME 2025 2024 Deposil account inlcrest 588 Page 12 continued..

BRIGHTEST STAR {A SCOTTISH INCORPORA TED CIIARITABLE ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR EYI)ED 31 M.4RC.H 2025 CHARITABLE ACTIVITIES COSTS Direci Cosls (see note 6) Support costs (see note 7) Totals Charitable Activities 181,053 1.420 182,473 DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 2024 Staff costs Counselling Memory boxes Campaigns and appcals Fundraising acliviiies Reni orrice Costs Postage Payroll Éind bank charges Travel 35.384 41,727 15,924 48.827 29,513 5,067 2,981 237 569 824 35,549 18,356 25,716 60,038 35.356 4,645 7,424 361 -192 2,252 181.053 190.089 SUPPORT CO.STS Gov¢rnance cosl Charitable Aclivilics ,420 TRUSTEES, REMUNERATION AND BENEFITS Thei'e were no irustecs, remuneraiion or other benefits for the year ended 31 March 2025 nor for Ihc year ended 31 Mch 2024. Truslee$' c'xp¢nses There werc no Iiusic¢s' expenscs paid for (he year endLd 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The uverdge monthly number of employees during the year was a5 follows.. 2025 2024 Charity ManabFer No employees received emoluments in excess of £60,000. The INstees and the chariry manager are considered lo be the key management personnel. Page 13 continued...

BRIGHTEST STAR (A ScOlSH INCORPORATED CHARITABLE ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2025 io. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Toial nd5 Designated Unrcstricled Restricled INCOME AND ENDOWMENTS FROM Donaiions and le&raciLS 59,134 59,134 Oiher (rading aciiviiies Inve51meiil income 120,655 511 120,655 511 Total 180,300 180.300 EXPENDITURE ON Chirliable actlvi¢les Lharilable Aclivilies 191,439 191,439 NET INCOMEI(EXPENDITURE) {11,139) (11,1391 RECONCII,IATION OF FUNDS Total funds brouglil (orward 220,830 220.830 TOTAL FUNDS CARRIED FORWARD 209,691 209,691 ii. TANGIBLE FIXED ASSETS Fixftires and fittings Compuier equipment Totsls COST A( l April 2024 dnd 31 Mai'ch 2025 8,951 960 9.911 DEPRECIATION Ai l April 2024 and 31 March 2025 8,951 960 9.911 NET BOOK V ALUE At 31 March 2025 At 31 March 2024 Page 14 continucd.

BRIGHTEST STAR (A scorrisH INCORPORA TED CHARtTABLE ORGANISATION) IYOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 12. DEBTORS: AMOUNTS FALLING DUE WITHIY O]YE YEAR 2025 2024 Prepayments and accrued income 34,907 32,083 13. CREDITORS: AMOUNTS FALLING I)UE WITHIN ONE YEAR 2025 2024 Other creditors 3.625 2.205 14, ANALYSIS OF NET ASSETS BETWEEN FUNDS 2025 Total fiJnds 2024 Total funds Designated Unrestricted R¢5tiicled Current assets Current liabilitie5 205,251 13,625) 205,251 (3,625) 211,896 12,205) 201,626 201,626 209.691 MOVEMENT IN FUNDS Net mov¢ment in funds Ai 3113125 At 114124 Unrestrleled funds General fvnd 209,691 18.065) 201,626 TOTAL FUNDS 209,691 (8,065) 201.626 Nel movement in fvnds, includcd in ihc above are as follows.. Incoming resources Resources expended Movement in fund5 Unrestricted funds General fvnd 174,408 (182,473) (8,065) TOTAL FUNDS 174,408 (182.473) (8,065) Page 15 Continued...

BIUGHTEST STAR (A SCOTTISH INCORPORATED CHARITABLE ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR EPIDED 31 MARCH 2025 Is. MOVEMENT IN FUNDS - contlnued Comp*ratlve5 for movement In funds Nei movement in funds At 3113124 Ai 114123 Unrestrlcted funds General fund 220,830 (11,139) 209.691 TOTAL FUNDS 220.830 209,691 Comparative nel movement in funds, included in the above are as follows-. Incoming resources Resources expcnded Movemcnt in fijnds Unre51rlcted funds General fvnd 180.3(K) 1191,4391 111.139) TOTAL FUNDS 180,3(M) {191,439) (11,139) A Current year 12 inonths and prior year 12 months ¢onibined posilion is as follows: NLI movement in fund.% At 3113125 Ai 114123 Unrestrlcted funds General ftthd 220,830 (19.2041 201,626 TOTAL FUNDS 220,830 (19,204) 201,626 A current y¢3r 12 months and prior year 12 nionihs combined net moveinenl in fimds, included in the above are as follows- Incoming resources Resources expendcd Movement in funds Unrestricted funds General fund 354,708 (373,912) (19,204) TOTAL FUNDS 354.708 (373,912) (19,204) Explanation of fvnds The generdl fund-is for the work of the charity. Page 16 continued...

BRIGHTEST STAR (A SCOTTISH IliCORPORATED CHARITABLE ORGANISATION) 'OTES TO THE FIYI ANCIAL sTATEIE11TS- conrfnued FOR THE YEAR ENDED 31 MARCH 2025 Is. MOVEMENT IN FUNDS- conifnued The designated assets fijnd represents the nei book value of Ihe assets held by the chariry. 16. RELATED PARTY DISCLOSURES Their were no relatrd paffy iransactions for the year ended 31 March 2025. PA8e 17