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
St*temcut of FinanciAI A¢tlvltles
BalAn¢e Sheet
Notes to the Flll4nclal si￿1¢Ments
10 to 17
Dtt4lled S¢alement of Fln*nclg1 Actlvltles
18

BRIGHTEST STAR
(A SCOTTISH TNCORPORATED CHARITABLE
ORGANISATION)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 IMARCH 2025
The In￿le¢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
AcHIEvE￿IENTs 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 ￿e￿iceS 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 re￿hediil1Ng 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 (n￿1¢¢$ 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 1￿CoRPORATED 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 prep￿ing 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 pU￿oSe 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 0￿￿er,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 Impai￿en1 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 M￿ch 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 ScO￿lSH 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 sTATE￿IE11TS- 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