OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-05-31-accounts

CHARITY REGISTRATION NUMBER: SC044868

Beautiful Inside & Out (SCIO) Unaudited Financial Statements

31 May 2025

JAMES BELL & CO

Chartered accountants 20 Wellington Square Ayr KA7 1EZ

Beautiful Inside & Out (SCIO)

Financial Statements

Year ended 31 May 2025

Page
Trustees' annual report 1
Independent examiner's report to the trustees 5
Statement of financial activities 6
Statement of financial position 7
Notes to the financial statements 8
The following pages do not form part of the financial statements
Detailed statement of financial activities 15
Notes to the detailed statement of financial activities 16

Beautiful Inside & Out (SCIO)

Trustees' Annual Report

Year ended 31 May 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 May 2025.

Reference and administrative details

Registered charity name Beautiful Inside & Out (SCIO) Charity registration number SC044868 Principal office 15 Dornoch Way Troon South Ayrshire KA10 7FU

The trustees

Independent examiner

==> picture [144 x 92] intentionally omitted <==

Structure, governance and management

Constitution

The charity is a Scottish Charitable Incorporated Organisation (SCIO). It was registered on 20th May 2014. It has a single tier structure and the trustees who are also the organisation's only members, comprise the organisation's board. This shall be updated next year.

Appointment of trustees

The management committee is made up of the charity's trustees. Meetings must only go ahead with a minimum of four trustees present. Trustees are elected at the annual general meeting and this is held in July. The committee is also open to interested members of the community and a number of people who help with fund-raising may sit on the management committee. The management committee now usually meets on the first Friday of the month.

1

Beautiful Inside & Out (SCIO)

Trustees' Annual Report (continued)

Year ended 31 May 2025

Objectives and activities

Charitable purposes

Activities

By the end of May 2025, we had introduced equine therapy as an option for adults and especially for children who struggle to talk to a counsellor. This has been especially beneficial for children with ADHD and Autism. We organise and fund support through our counsellors and sound, play and art therapists all over Scotland as and when required, to support troubled people of all ages, siblings and parents of suicide victims. Group meetings for bereaved families were organised via Skype as well as group sessions organised in Kilmarnock for people local enough to attend. We have supported an individual on the Isle of Barra via Teams online.

We aim to start up groups for troubled people for any reason again. We shall conduct monthly meetings for this group and monthly meetings for bereaved families who have lost a loved one by suicide.

We have continued to work with schools in many authorities, to provide counselling as well as therapeutic sound therapy sessions in both primary and secondary schools, to promote feelings of selfworth in young people and to provide an outlet for expressing 'big feelings', anxiety and depression or suicidal tendencies. More groups of individuals from various secondary schools have participated in fund-raising activities as well as in the Youth Philanthropy Initiative, thus awareness raising in an an innovative and informative manner. The founder, and some volunteers took part in the Kilt Walk, donating money to the charity Just Giving page, to raise funds for Beautiful Inside & Out (SCIO).

Principal contact, has delivered further presentations at fund-raising events, churches, places of work, colleges, universities, primary and secondary schools. She also delivered a talk to Troon Community Council in the Chambers. This was by invitation as Pauline Moriarty had formerly been awarded Troon Citizen of the year for work with Beautiful Inside & Out SCIO.

In February/ March, we opened our first charity shop in Troon. This started off slowly, but was a good platform for raising awareness about our services and for interesting local volunteers to become involved in our work and in helping others by volunteering in the shop.

2

Beautiful Inside & Out (SCIO)

Trustees' Annual Report (continued)

Year ended 31 May 2025

Achievements and performance

We have continued to receive many testimonials from people who have accessed our services. Such testimonials often state that the work of Beautiful Inside & Out (Scio) has saved the person or loved one's life, or has supported a bereaved family following the loss of a loved one. This motivates our team to continue to expand on the life-saving work that we do.

We continue to receive £10,000 funding from East Ayrshire Council in recognition of the work we continue to do to support employees of the authority. We receive many referrals from East Ayrshire Council and may have to introduce a set number of sessions for each client, in general, rather than make these open-ended. This also encourages the client to work towards an end-goal.

Principal contact, has again been interviewed by businesses, Ayrshire Daily News, The Glasgow Herald and delivered talks to secondary school teachers, pupils and parents in order to raise awareness of the work of Beautiful Inside & Out (SCIO), for troubled people of all ages to receive support. Interviews and talks have led to yet more people accessing the charity for support for themselves or a family member, as well as more offers of financial support from people who have benefited from our services or from businesses who value our work.

We supported people by organising and funding counsellors and therapists.

Financial review

Our work relies on fund-raising events, donations and grants, to pay for counselling and other therapies. It is important that there are no barriers to people receiving support or towards schools and other establishments being provided with sessions to promote positive feelings of self-worth.

Individuals who had been supported by Beautiful Inside & Out Scio, carried out their own fund-raisers for the charity, with all donations being used to provide support. A few people make small monthly donations to the charity. We shall try to encourage more people to do the same.

We now have two rooms at Centrestage neighbourhood, Kilmarnock. It has continued to be a wonderful space to meet others and hold monthly drop in sessions, wellbeing Summer school, drama, art and music therapy for individuals, awareness-raising and schools/ businesses to work with. Some of our counsellors and trainee counsellors, as well as a sound therapist regularly use this space. The two rooms allow us to utilize and support more trainee counsellors. This is useful for the trainees and also for the charity as we do not pay for trainee counsellors. They help us to avoid having a waiting list and they all enjoy our placement, with one of our counsellors acting as supervisor. She has written all of our policies, including Safeguarding and lone working policies in line with requirements from universities. The building hosts a café, which enables those waiting, to relax, or meet up with others.

Beautiful Inside & Out (SCIO) had previously authorised and funded the setting up of a group on the Isle of Lewis, as an Islands monthly support group led by one of our counsellors in a safe environment, either online or face to face. This group is still funded/ supported by Beautiful Inside & Out (SCIO).

Reserves policy

It is the policy of the Trustees to hold sufficient reserves to cover the costs of ongoing charitable activities, principally counselling and therapy services. At the year end the charity held free unrestricted reserves of £11,611 (2024 - £87,043) which was considered sufficient for this purpose.

3

Beautiful Inside & Out (SCIO)

Trustees' Annual Report (continued)

Year ended 31 May 2025

Plans for future periods

We aim to encourage places of work and individuals to apply for grants and raise funds for our work, to raise funds as a group by encouraging more people to take part in the Kilt Walk, Sainsburys supermarket bag-packing event, fund-raising events in schools and support, with any pupils who approach the charity to research the aims of the charity as part of the Youth Philanthropy Initiative, to enable us to continue to fund therapy throughout Scotland.

Funds raised shall continue to pay for group and individual sessions in counselling, play therapy, sound therapy, equine therapy and art therapy, as well as fun sessions to promote feelings of self-worth in schools.

We shall also work to raise awareness of other pressures faced by our young people and of issues that can lead to suicide, with a view to providing positive support for people in new ways. We aim to continue with our group for teenagers, in order to help develop coping mechanisms for common problems and scenarios. This has been successful this session.

We aim to devise an anti-bullying series of sessions for use in schools and in our groups.

The trustees' annual report was approved on 24 February 2026 and signed on behalf of the board of trustees by:

signed on 24/02/2026, 12:59:53 GMT (Principal contact and Chair) Trustee

signed on 24/02/2026, 17:04:06 GMT (Treasurer) Trustee

signed on 24/02/2026, 17:24:47 GMT (Secretary)

Trustee

4

Beautiful Inside & Out (SCIO)

Independent Examiner's Report to the Trustees of Beautiful Inside & Out (SCIO)

Year ended 31 May 2025

I report to the trustees on my examination of the financial statements of Beautiful Inside & Out (SCIO) ('the charity') for the year ended 31 May 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the ‘2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (as amended). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination.

I report in respect of my examination of the charity's financial statements as carried out under section 44(1)(c) of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Independent examiner's statement

Since the charity has prepared its accounts on an accruals basis your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of the Institute of Chartered Accountants in England and Wales (ICAEW) which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention giving me cause to believe that in any material respect:

  1. accounting records were not kept as required by section 44(1)(a) of the 2005 Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended); or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

signed on 25/02/2026, 09:37:49 GMT

Independent Examiner

James Bell & Co Chartered Accountants 20 Wellington Square Ayr KA7 1EZ

24 February 2026

5

Beautiful Inside & Out (SCIO)

Statement of Financial Activities

Year ended 31 May 2025

2025 2025 2024
Unrestricted
funds Total funds Total funds
Note £ £ £
Income and endowments
Donations and legacies 4 68,068 68,068 170,743
Other trading activities 5 19,353 19,353
  
Total income 87,421 87,421 170,743
  
Expenditure
Expenditure on raising funds:
Costs of raising donations and legacies 6 562 562 16,323
Costs of other trading activities 7 5,424 5,424
Expenditure on charitable activities 8,9 156,867 156,867 144,290
  
Total expenditure 162,853 162,853 160,613
  
  
Net (expenditure)/income and net movement in funds (75,432) (75,432) 10,130
  
Reconciliation of funds
Total funds brought forward 87,043 87,043 76,913
  
Total funds carried forward 11,611 11,611 87,043
  

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 13 form part of these financial statements.

6

Beautiful Inside & Out (SCIO)

Statement of Financial Position

31 May 2025

2025 2024
Note £ £
Current assets
Cash at bank and in hand 12,931 91,627
Creditors: amounts falling due within one year 14 1,320 4,584
 
Net current assets 11,611 87,043
 
Total assets less current liabilities 11,611 87,043
 
Net assets 11,611 87,043
 
Funds of the charity
Unrestricted funds 11,611 87,043
 
Total charity funds 15 11,611 87,043
 

These financial statements were approved by the board of trustees and authorised for issue on 24 February 2026, and are signed on behalf of the board by:

==> picture [387 x 138] intentionally omitted <==

The notes on pages 8 to 13 form part of these financial statements.

7

Beautiful Inside & Out (SCIO)

Notes to the Financial Statements

Year ended 31 May 2025

1. General information

The charity is a public benefit entity and a registered charity in Scotland and is a Scottish Charitable Incorporated Organisation (SCIO). The address of the principal office is 15 Dornoch Way, Troon, South Ayrshire, KA10 7FU.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006 (as amended).

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

As permitted by the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) the financial statements have been prepared in accordance with the provisions applicable to small charities.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

8

Beautiful Inside & Out (SCIO)

Notes to the Financial Statements (continued)

Year ended 31 May 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

9

Beautiful Inside & Out (SCIO)

Notes to the Financial Statements (continued)

Year ended 31 May 2025

3. Accounting policies (continued)

Financial instruments (continued)

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Donations
Donations 33,702 33,702 19,143 19,143
Fundraising 23,597 23,597 122,736 122,736
Grants
Grants 10,769 10,769 28,864 28,864
   
68,068 68,068 170,743 170,743
   

10

Beautiful Inside & Out (SCIO)

Notes to the Financial Statements (continued)

Year ended 31 May 2025

5. Other trading activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Shop income 19,353 19,353
   
6. Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Event costs 15,761 15,761
Just Giving subscriptions 562 562 562 562
   
562 562 16,323 16,323
   
7. Costs of other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Shop costs - rent 4,000 4,000
Shop costs - rates & water 623 623
Shop costs - light & heat 662 662
Shop costs - telephone 139 139
   
5,424 5,424
   
8. Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Charitable activities 153,505 153,505 142,049 142,049
Support costs 3,362 3,362 2,241 2,241
   
156,867 156,867 144,290 144,290
   

9. Expenditure on charitable activities by activity type

Activities
undertaken Total funds Total fund
directly Support costs 2025 2024
£ £ £ £
Charitable activities 153,505 2,042 155,547 142,970
Governance costs 1,320 1,320 1,320
   
153,505 3,362 156,867 144,290
   

11

Beautiful Inside & Out (SCIO)

Notes to the Financial Statements (continued)

Year ended 31 May 2025

10. Charitable activities

Charitable
activities Total 2025 Total 2024
£ £ £
General office 834 834 413
Advertising 240 240
Professional fees 400 400
Accountancy 1,320 1,320 1,320
Bank charges 518 518 508
Other expenses 50 50
  
3,362 3,362 2,241
  
Independent examination fees
2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,320

1,320


11. Independent examination fees

12. Staff costs

The average head count of employees during the year was Nil (2024: Nil).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

13. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees

14. Creditors: amounts falling due within one year

2025 2024
£ £
Accruals and deferred income 1,320 4,584
 

12

Beautiful Inside & Out (SCIO)

Notes to the Financial Statements (continued)

Year ended 31 May 2025

15. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
1 June 2024 Income Expenditure 31 May 2025
£ £ £ £
General funds 87,043 87,421 (162,853) 11,611
   
At At
1 June 2023 Income Expenditure 31 May 2024
£ £ £ £
General funds 76,913 170,743 (160,613) 87,043
   

16. Analysis of net assets between funds

Unrestricted Total Funds
Funds 2025
£ £
Current assets 12,931 12,931
Creditors less than 1 year (1,320) (1,320)
 
Net assets 11,611 11,611
 
Unrestricted Total Funds
Funds 2024
£ £
Current assets 91,627 91,627
Creditors less than 1 year (4,584) (4,584)
 
Net assets 87,043 87,043
 

13

Beautiful Inside & Out (SCIO)

Management Information

Year ended 31 May 2025

The following pages do not form part of the financial statements.

14

Beautiful Inside & Out (SCIO)

Detailed Statement of Financial Activities

Year ended 31 May 2025

2025 2024
£ £
Income and endowments
Donations and legacies
Donations 33,702 19,143
Fundraising 23,597 122,736
Grants 10,769 28,864
 
68,068 170,743
 
Other trading activities
Shop income 19,353
 
 
Total income 87,421 170,743
 
Expenditure
Costs of raising donations and legacies
Event costs 15,761
Just Giving subscriptions 562 562
 
562 16,323
 
Costs of other trading activities
Rent 4,000
Rates and water 623
Light and heat 662
Telephone 139
 
5,424
 
Expenditure on charitable activities
Legal and professional fees 1,720 1,320
Other office costs 834 413
Advertising 240
Other expenses 50
Bank charges 518 508
Counselling and therapy 145,059 133,270
Room rents 7,870 7,687
Charity T-shirts 576 1,092
 
156,867 144,290
 
 
Total expenditure 162,853 160,613
 
 
Net (expenditure)/income (75,432)

10,130


15

Beautiful Inside & Out (SCIO)

Notes to the Detailed Statement of Financial Activities

Year ended 31 May 2025

2025 2024
£ £
Costs of raising donations and legacies
Costs of raising donations and legacies - Donations
Event costs 15,761
Just Giving subscriptions 562 562
 
562 16,323
 
 
Costs of raising donations and legacies 562 16,323
 
Costs of other trading activities
Costs of other trading activities - Shop costs
Shop costs - rent 4,000
Shop costs - rates & water 623
Shop costs - light & heat 662
Shop costs - telephone 139
 
5,424
 
 
Costs of other trading activities 5,424
 
Expenditure on charitable activities
Charitable activities
Activities undertaken directly
Counselling and therapy 145,059 133,270
Room rents 7,870 7,687
Charity T-shirts 576 1,092
 
153,505 142,049
 
Support costs
Legal and professional fees 400
Printing and postage 834 413
Advertising 240
Other expenses 50
Bank charges 518 508
 
2,042 921
 
Governance costs
Accountancy 1,320 1,320
 
 
Expenditure on charitable activities 156,867

144,290


16

Signatures' technical details

Signatures

beautifulinsideandoutscio@gmail.com

24/02/2026, 12:59:53 GMT

Fingerprint

bebc063507a3f39d885f9b64c0c9fb6980937efd

edithmeekpa@gmail.com

24/02/2026, 17:04:06 GMT

Fingerprint

b5fe4a81b8bdd60ec5b7e1d78a6f1cdcf2ab7279

lahowie@aol.com

24/02/2026, 17:24:47 GMT

Fingerprint

3af63f703298102b7295dd80ab8c59be915f48b9

jim@jamesbellca.co.uk

25/02/2026, 09:37:49 GMT

Fingerprint

466e815a336b238523b4b8cbcbd1412d424bfc8b

Event log

10.50.10.11324/02/2026, 12:44:08 GMT
Signing request created.
System24/02/2026, 12:44:12 GMT
Notification sent to beautifulinsideandoutscio@gmail.com.
System24/02/2026, 12:58:55 GMT
Signing page opened by signee beautifulinsideandoutscio@gmail.com.
System24/02/2026, 12:59:53 GMT
Signee beautifulinsideandoutscio@gmail.com signed document.
System24/02/2026, 12:59:55 GMT
Notification sent to edithmeekpa@gmail.com.
System24/02/2026, 17:01:48 GMT
Signing page opened by signee edithmeekpa@gmail.com.
System24/02/2026, 17:04:06 GMT
Signee edithmeekpa@gmail.com signed document.
System24/02/2026, 17:04:08 GMT
Notification sent to lahowie@aol.com.
System24/02/2026, 17:23:41 GMT
Signing page opened by signee lahowie@aol.com.
System24/02/2026, 17:23:49 GMT
Signing page opened by signee lahowie@aol.com.
System24/02/2026, 17:24:47 GMT
Signee lahowie@aol.com signed document.
System24/02/2026, 17:24:50 GMT
Notification sent to jim@jamesbellca.co.uk.
System25/02/2026, 09:37:25 GMT
Signing page opened by signee jim@jamesbellca.co.uk.
System25/02/2026, 09:37:49 GMT
Signee jim@jamesbellca.co.uk signed document.
System25/02/2026, 09:37:49 GMT
Signing process completed.

Summary

Summary
Envelope's ID: 8bmf2j95
Document's hash: 206593999c618d9fea7d3be15f031c0c790fc73f9fe99b4ea2e14716c1c30938
Final stamp: 25/02/2026, 09:37:50 GMT

==> picture [91 x 57] intentionally omitted <==

----- Start of picture text -----
Beautiful Inside
& Out (SCIO)
Unaudited Financial Statements
31 May 2025
----- End of picture text -----

==> picture [130 x 170] intentionally omitted <==

----- Start of picture text -----
Verification QR Code
e ™ os
” _ 1 iTmar.
a ia] ata fe -
1 - th = " 1 Pe:
aethi o!
2 MyDocSafe
----- End of picture text -----