Small Change, Big Changes Scottish Charity: SC044258 Trustees, Annual Report Financial Statements l April 2024 - 31 March 2025 SMALL CHANGE, BIG CHANGES SC044258 TRUSTEES, ANNUAL REPORT and FINANCIAL STATEMENTS For the yearfrom l April 2024 to 31 March 2025 TABLE OF CONTENTS Trustees, Annual Report Independent Examinerfs Report Statement of Receipts & Payments Statement of Balances Notes to the Accounts SMALLCHANGE, BIG CHANGES SC044258 TRUSTEES, ANNUAL REPORT Forthe yearfrom l A ril 2024 to 31 March 2025 The Trustees present their annual report and financial statements forthe year ended 31 March 2025, along with the independent examinerfs report. Reference and administration details Charity Name: Charity NumbÈr: Current contact detalts small Change, Big Changes SC044258 ForenaTne: Surname: Position: Addre5S: Cnairman clo CVO (East Ayrshire) Belford Mill 16 Brewery Road Kilmarnock KAI 3GZ 07803639989 smallchangeblgchanges@hotmail.co.uk Postcode: Phone: Emall: Alternatlve emall: Prlnclpal Office Address Charity Trustee Address Trustees The follcwlng seNed as charlty trustee5 during the year and up to the date of thls report. Charitable Activity Please check all that apply: Provlde grant5 Qr donatioris to others Undertake religlous actlvitles Provide facilitie5 Other- lease Deliver seNices Campaign None of the above rovide a brief explanation in the box below SMALL CHANGE, BIG CHANGES SC044258 TRUSTEES, ANNUAL REPORT For the year from l April 2024 to 31 March 2025 Income from Investments Does the charity receive income from investments (excluding bank interest but including income from stocks, shares, bonds etc)? Yes Structure. Governance and Management Small Change, Big Changes is a Scottish Charitable Incorporated Organisation {SCIO) which has been th registered with the Off ice of the Scottish Charty Regulator {OSCRI slnce 11 September 2013 and is Eoverned by its constitution. The Board consists of between three and eight trustees, each of whom are elected at the Annual General Meetlng, or are appointed at any tlme by the incumbent Board. All trustees are required to retire at the AGM, but are eligible for re-electlon. ObJectlve5 and Activities The group's charltable objective is to help relieve those in need by reason of age,111 health, disabllity, financial hardship or other disadvantage. These purposes are achieved through the followlng actlvlties: Raising fund5 through sponsorshipi donation, public cash collectlon and other available methods for the benefit of charities and othergroups or individuals as selected by the board Organising and administering fundraising events Distrlbuting funds raised (subject to deduction of expenses properly incurred during the course of the organisation's activities} to charities and other deserving groups or individuals selected by the board, in amounts and at times as determined by the board Achlevements and Performan Over the course of 2024 / 2025, the Charlty lay dormant and had no fundraising activltles and made no donations to any groups or individual5. SMALL CHANGE, BIG CHANGES SC044258 TRUSTEES, ANNUAL REPORT For the yearfrom l Aprll 2024 to 31 March 2025 Financial Review The Trustees raised a total of £0.00 (£170.W 2023/241 through donations by indlviduals. Wtth payments In the year amounting to £O.LM) (£170.00 In 2023124) the group recorded a surplus of £0.00 for 2024125 {£170.(J) Sn 2023124). Small Change, Big Ch'anges will carry forward unrestricted reserves of £979 into the 2024/2025 financial year, which will be used to fund events and fulfil the group's charitable purposes through donatlons and purchases of equlpment to those people whom they select as beneficiaries. Declaratlon You muy be committing on offence if you give on ans4ver that you know is untrue or mlsleading. I certify that the infoTmation entered in this form Is correct to the best of my knowledge. I confirm that the Information entered has been approved by the charlty trustees and l am authori5ed to submit this information. Slgned Print name Desi8nation Date SMALL CHANGE, BIG CHANGES SC044258 INDEPENDENT EXAMINER'S REPORT For the earfrom IA ril 2024 to 31 March 2025 I report on the accounts of Small Change, 8lg Change5 ISC0442581 forthe year ended 31 March 202S whlch are set out on pages 7- 8. Respective responsibilities of trustee and examiner The charty's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Chanties and Trustee investment (Scotlandl Act 2005 and the Charltles Accounts (Scotland) Regulations 2006 as amended in 2010. The charlty trustees considerthat the audlt requlrement of Regulation 10(I)(dl of the Accounts Regulations does not app￿. It is my re5ponslbillty to examine the accounts as required under section 44 (Illcl of the Act and to state whether particular matters have come to my attention. Basis of Independent examlnerfs Statement My examination is carried out In accordan￿ wlth Regulatlon 11 of the Charlties Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charlty and a ccmparison of the accounts presented with those record5. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanation from the trustees concerning any such matters. The procedures undertaken do not provide all of the evldence that would be required in an audit and, consequently, I do not express an audlt oplnlon on the accounts. Independent examinerfs Statement In the course of my examination, no matter has come to my attention l. Which 8ives me reasonable cause to believe that in any material respect the requlrements: To keep accountlng reco￿5 In accordance with 5ectlon 4411)la) of the 2005 Act and Regulatlon 4 of the 2006 Accounts Regulatlons, and To prepare accounts which accord with the accounting records and compty with Regulatlon 9 of the 2006 Accounts Regulations have not been met, or 2. Tc whlch, In my oplnlon, attention should be drawn In order to enable a proper understanding of the accounts to be reached. Signed: Date: SMALL CHANGE, BIG CHANGES SC044258 STATEMENT OF RECEIPTS & PAYMENTS For the year from l April 2024 to 31 March 2025 Notes Unrestricted Restricted Total 2023124 Receipts Donations Fundraising 170.00 Total Receipts 170.00 Payments Donatlons relatlng to charffcable actlvities Expenses for fundraising actlvities Governance costs: Total Payments Surplus/lDeficitl for the year 170.00 SMALL CHANGE, BIG CHANGES SC044258 STATEMENT OF BALANCES For the ear from l April 2024 to 31 March 2025 Notes Unrestricted RestrScted Total 2023124 Bank & cash In hand Openlng balances Surplus/(Deficit) for year Closing balances 979 979 979 979 979 979 These accounts were approved by the Trustees and signed on their behalf by= 51gned Slgned Prlnt name Print name Designation Designation Date b- Date SMALL CHANGE, BIG CHANGES SC044258 NOTES TO THE ACCOU NTS For the yearfrom l April 2024 to 31 March 2025 l. Funds al Unrestricted funds are those that May be used at the discretlon of the trustee5 in furtherance of the objects of the charity bl Restricted funds may only be used for specrfic purposes. Reslrictlons arise when speclfied by the donor orwhen funds are raised for specific purposes. 2. Trustee Remunerotion and Expenses No trustee5 re￿IVed any remuneration or expenses in the year.