Appendix 1 OSCR Period start date Month Year 2024 Period end date Month Ye8r 2025 D* 31 From 01 Off ice of the Scottish Charity Regulator Reference and administration details Charlty name The Edinburgh Tool Library Other names charity is known by ETL Registered charity number SC045162 Charity's principaladdress Names of the charity trustees on date of approval of Truslees. Annual Report Trustee name Off ice (if any) Dates acted if notfor whole year Name of peTYO (or body) entitled lo appoint trustee (if anyl
Appendix 1 Reference and administration details Names of all other charlty trustees durlngthe perlod. If any, (tor example. those who reslgned part way through the linanclal period) Name Dates acted if not for whole ear Structure, governance and management Type of governing doGument The Edinburgh Tool Library IEfLI is a SCIO wthose constitution is based upon a model provid1 byThe Edinburgh Voluntary Organisations Council. Trustees are recruited as needed. based upon their own skills and the skills needed bythe board. Between 5 and 8 board membersare required 8ccordingto ETLS constitution. with 8 gender b8l8nce where possible. Recruitment is done by open advertisement and through our neork of existing trustees. staff. volunteers. 8nd members. Truslee recruitment and appointment Objectives and activities Charitable purposes The organisation is established for charttable purposes only. and the objectives are: to advance cttizenship or community delelopment to advance education The area within which the organisation shall operate lin this constitution referred to as the'Area of Benetit'l shall be Edinburgh and the surrounding areas. The organisation shall promote (but not promote exclusively) its activities and delivery operations to people within the'Area of Benefit., These people will be the organisation's beneficiaries. Summaryof the main activtties in relation to these objectives Acttvities. achievements. and performance have been combined in the below section.
Appendix 1 Achievements and performance Summaryof Ihe main achievements of the charity during the f inancial period 2,853 members {+29% vs PYI at the end of March 2024 16.696 unique tool loans (+35% vs PY): £851k cost saving for members and 114 metric tonnes C02 saved by sh2rinE instead of buying. Ran 86 outreach sessions with charities induding Upmo. Positive Paths. LGBT Health and Wellbeing, Held in Our Hearts, The Thistle Centre. Porty Pride. The Rock Trust. EdinburBh Garden Partners. The Hidden Door Festrval. with 309 participants. We had our second set of results from our memtEr survey. This indicated that ttL was imwoving in its diversity of its membership, LK>th compared to the year I baseline sutvey and to representation in the general public. EtL has increased in diversity in terms of representation of women, the LGBT community, ethnic minorities, and disabled people. Retrofixers formalised the Draughtbusters group, visiting the homes of people in fuel poverty to make their homes cosier and save them money. 230 participants of our Cycle Kitchen seniice. le3rnin8 bike repair skills ftom qualified bike mechanics. Organised 14 successful Repair Café events at venues across Edinburgh. Completed 2 Volunteer Assembly projects Icotnmunity builds) with Royal High Primary School and Towerbank Primary School Celebrated Yen Years of sharin for our tenth anniversary, with ten events, including a reception at the Scottish Parliament, an exhibition of our work, a ceilidh and multiple free classes and opportunwties for public engagement. Key Changes Related to Staff and People
Appendix 1 Financial review Brief statement otthe charit$ policy on resetves The charity operates 8 3-month reserves policy. Details of anydefiGit EfL recorded a deficit of £31.X16 for the financialyear ending 31 March 2025. This deficit can primarily be accounted for by= 11 fimingotincome receipts- there were restricted grants receNed in March 2024 totalling £34.446 which were primarily used for expenditure in the reported financial period. 21 In the reported f inancial period. there was a drop in grant funding vthieh was not offset by the growth in membership income. The Board conlinue to monitor the financial position of ETL regularly. Donated facilities and serviGes (if any) Our premises at Meadowbank is provided through Placesfor People on a rent-free basis for another three years lup until September 20271 years. saving approximately £11 k a year. Other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf ot the charity's trustees. Signature(s Full name(s Position (e.& Chair) Treasurer Director Date 2211212025 2211212025
The Edinburgh Tool Librwy Receipts and Payinents Accounts Foi the il 2024 to 31 Maich 2025 SC045162 Section A Statement of receipts and payments 2025 2024 RetÈipts Donats'ons Grwts Total 1.248 87,251 87.948 176.441 Total 9.139 114.538 69.366 193.063 1248 1.979 87.918 91.175 85,272 852T2 Total receSws 91.175 85.272 176.447 193,063 2025 2024 paYe3 paents relatiNJ direcfy to tharilth tivIt$ Total 207.754 207.754 Total 147.335 147.335 109.796 109.7% 97.958 97.958 2025 2024 PaymÈnis rel1ng to ssÈt and Invesknent movemÈnts Purchases of fixed assels UnreytrKknI funds Total Total 1.495 1.495 Total payments 109.996 97.95B 207.954 14830 rece4pts I Ipaymentsl 111686) 131.5071 44.232 deficil 18.821 12. 31,50T 44232
The Edinburgh Tool Librwy Receipts and Payinents Accounts Foi the eriod 1 il 2024 to 31 Maich 2025 SC045162 Section 8 Statement of balances 2025 2024 Cash ld$ Cash and bank baknces at slart of r sUs I Ideficrtl Sh T8pts and paymerA5 Xcf C4$h bank balances •t end of Total 82.815 131,5071 51.308 Total 38.583 44.232 82.815 42.489 118.8211 23.668 40.326 112.6861 27.610 2025 2024 Other u•ets Too15 avaiLAb r*1j Work51w t¢th. Letth Tolal 49.859 Total 39.312 3.557 3.541 49.859 Vehide 59.373 59.373 51.910 Total assets 13.041 27.610 110.681 134.725 Total net assets 83.041 27.640 110.6e1 134.725 The Twwte•s are r•sponsible for- . keepiry adequate accountry tecords. Signed on behalf of the ITUStees Date 2211225
The Edinburgh Tool Librwy Receipts and Payinents Accounts Foi the eriod 1 il 2024 to 31 Maich 2025 SC045162 Section C Notes to the accounts Natuie and putPOse of fvnds As Stat In Sec1 E and Sec1 F. Trustee remunergtlon The Oireclc¢s saLiry is revVed by the Trustees. Trustee expenses If no expen5e5 ¥te paNJ to any trust duriry Ihen thLS se¢kn 4bl 2025 1025 Transaciions with trustees and COnrted petson Natsve of transaction Ttansaction aMot Balance outstsndin
The Edinburgh Tool Librwy Receipts and Payinents Accounts Foi the eriod 1 il 2024 to 31 Maich 2025 SC045162 Section D Additional analysis111- Mal19 of receipts and pafftents 2025 2024 Donations Total Total 4.239 1.020 228 1248 Other thsnalJns 228 1.248 9.139 2025 2024 Gr4nt8 IMJ3 PllKe5 PeoF48121 4 P5Peol1I 5 P(ty Q>tnrnuruty Eneryy Total Total 3.66T 1.833 ]7 City of Edintr¥Jrgh CtyJrril111 J8 Edinburyh Comunty 9 CEC". BBF 010 Imp3Ct Funding Pathers 011 Tth Trust 012 sccdts.sh ccrfnMfy Akn 014 Safe Dwit5 Scoknj 015 FlwndalK Sc¢Aland TFL 016 Ponton House TtU5t 017 SGN.. Cosy Trk>rnes 018 The Scotbsh LIWf & krfumal)n 019 Dr Gutthe's Assoual 1 Agne5 Huntsr BBF Ir22 Cyth ffthen ECCAN 1123 Granton Sthe ECCN 027 Naffjator Tnjst 028 Central Rc)firrfJ aThJ 8wkliTrJ 9 CEC". Cosy HC[S 030 A P(ty 031 CEC". EtL10 032 UOE.. ETL10 033 NL.. TFL 034 Wester Hai18s Satelte 037 Cyth ECCAN IJ38 F gr1 ECCAN 1.788 1.750 7.593 15.310 31.000 352 23.146 23.146 2.930 9.693 6.462 26.984 9.621 9,621 10.(KX 10.( 979 979 3.675 4.813 1.553 115 3.675 4.813 12.536 375 375 1379 Grants ¥e sorted ty Ihe inthl dale thai reteNed. rece¥ts rnt represent a 8S272 87.251 114.538
The Edinburgh Tool Librwy Receipts and Payinents Accounts Foi the eriod 1 il 2024 to 31 Maich 2025 SC045162 2025 2024 Gro•¥ r•cei Membership ETL Make5 CL$ Cortsuharcy ColabNalion5 Events Tolal Total 49.320 718 8.138 5.749 8.138 5.749 10.583 2,498 1.000 G9.386 87.948 87.948 3025 2024 Pajrynents telating diiectl to Chavita xtivibes Staff ci)5ts intemal wages Staff costs intemal clh Staff costs extemal PrOfe5xfi seryices L3tKI arKI 115 OpK)nal expense5 MawkÈting and womot chantab cosls materi ccts and cash plnentS Total 112.527 2.732 30.451 Total 87226 3.920 16.975 57.B51 947 4.543 1.538 54.676 1.785 25. 2.526 2.652 33.429 25.010 1.982 5276 1407 4.033 3.371 10.783 4,413 207.754 6.7 7.003 147.335 109.796 97.958
The Edinburgh Tool Librwy Receipts and Payinents Accounts Foi the eriod 1 il 2024 to 31 Maich 2025 SC045162 Section E Additional anal1521- 8reakdown of unrestricted funds 2025 2024 Recei Total 1.248 1,979 87.948 91.175 Total 9.139 31.000 69.386 109.525 1248 1.979 87.948 91.175 Grants Total recelws 91.175 91.175 109.525 2025 2024 paYe3 paents relatiNJ direcfy to tharilth tivIt$ Total 109. 109.7 Total 82.Q16 82.016 109.796 109.7% 2025 2024 enis teltttin to ssÈt and invesfrnÈiit movements Purchases of fixed assets Toknl Total 1.495 1.495 Total payments 109.996 109.996 83.512 rece4pts I Ipaymentsl 11Q8211 118.8211 26.013 deficil 18.821 18,821 26.013 Natuie and putpose of hmd5
The Edinburgh Tool Librwy Receipts and Payinents Accounts Foi the eriod 1 il 2024 to 31 Maich 2025 SC045162 Section F Additional analysi$131- Breakdown of restricted funds 2025 J25 2025 2025 IK12 The National 4 PltLes for People 003 ple$ for People Lott )23: solar LFL ht forwwd XIT 224 157 Rocelpts Total iecei Payments paenIS relalir¥J directy to charilth X17 201 224 224 157 157 Total nts 201 224 157 rece4pts I Ipoymenisl IA)TJ 12241 11571 Swplus I deficit) f po 16 1224 115 Cwtied fonvwd Naluie and puw offwmts BiiHJght forwatd IX)l Leth Ch(x)5e5 2023: LFL. to furvj buthliry tD Iree ILrai IX12 ThÈ Nabonal Lo. b) fiJTrJ the Fu Life wwme l Jear. ]4 Phces Peo111. kn f Tcd5 For Equty. Pi45h ukTa p tA>rAI is(lilad in rec8ylo1c(Sthng 88ryice5 from Fen8. IlJ3 Flace5 PeoF48 Pl. a5 aiw)ve. 2025 25 2025 2025 5 Pffj Coffffivnlty Cyck Khdien l#J7 Clty of Edlnljuwgh FouThJoth)n Sco4nd Council Oofj Edlnburyh Commun Solar ht forwatd 10 1119 187 Rocel Tot•1 le1 Payments Paen19 relaliThJ dyecty to 10 10 2.119 2.119 189 187 187 Total payments 10 2.119 187 rece4pts I Ipaymentsl 1101 12.1191 11891 11871 10 .119 18 Cwtied fonyd Nalwe and puwpose of fwmls BiiHJght forwatd ]6 Cyde .1¢hen FrJTrJaknn Scolknd. lo fvnd kUncg our CYC Krtchen aThJ the IraThr¥J ol vcknteers to njn the sessiors. IYJ7 Qty of Edinburyh cnri111}. to fvThJ Ihe of "kJry a Lith FrEe Lary tr Pryt<e&> Pr[Xne. T"ry F45tic txh Wd5 •J 5haiwwJ tws. IX)8 Edinburgh Corrununty &>. to fund Yxkslxys in GTrton txukkng an ThJl(knt kitdn Tth a kx3lunens gw.
The Edinburgh Tool Librwy Receipts and Payinents Accounts Foi the eriod 1 il 2024 to 31 Maich 2025 SC045162 2025 2025 2025 2025 10 Impact FIng Pwthet¥ 012 ScottS•h C¢)mmuDi Alliance (#n CEC: BBF 011 Tru¥t ht forwatd 10.195 259 287 102 Rvceipts Grwts 23.146 23.146 Total recelws 23.146 ents Paylnents rE&tir¥J diredty to charilth athtbes 287 287 102 102 20.840 Total nts 287 102 Net rec 102 deficit 28 102 Crrfried forwfdd 1.695 Nalwe puw offwmts Brought forward IYJ9 CEC". BBF. tofvnd 3 colKv15rfts BThJ Better Fe5 1" Fe. adYy skn"15. tlywlw lo bj crJknalThf8ty. 010 Impact Funding Partners. to furxl 3 ser5 of in pkn514" ) wilh LGBT Healh aml Weknj. ) make )rks1¥ spa the 5kil& in Ihem. rrKrfe k) LGBTQ+ comrrmjnrty. 25 J25 2025 21125 014 Safe Dew)sits 015 Foundation se1nd TFL IM6 Porrtijn House Trusi 017 SGII.. Cos Homes BrOght forward 2.OIKI 1.355 6.462 RÈtÈi Grants 9.693 9.693 Total iecei 9.693 Payrnenis enls relati 1.161 1.355 1.355 16.155 16.155 Tolal payments 1.161 1J55 16.155 Not receipts I {ymon1$} 11,3551 16.4621 lu$1 fot 12.( 1.355 6A62 Cattied fornTard Natsie BIiMJght forwatd 015 Fndal)n Sccand TFL. b) cOht Tcds Fcrf Lrfe. tyjr p¥c#Jrnme. 016 PonloTr Hwse TNSI. to bjnd orn c(thort ofour BuibknJ Belter Fre8 wc4yamme. wth th"SaI Fw. teath bn"r¥yr¥J pa(* kng8ther to IYAJ )melhing cdaiwativety. Current
The Edinburgh Tool Librwy Receipts and Payinents Accounts Foi the eriod 1 il 2024 to 31 Maich 2025 SC045162 2025 2025 2025 2025 018 The Scottlsh 019 Dt Guuwie's 021 Agno¥ Hunter BBF 022 Cycle Kilchen ECCAN Counul ht forwatd 26.984 Rpcei GlS 9,621 9.621 360 Total recei 9,631 360 PayTnents 22.140 22.140 2.3B3 2.383 360 Tot•1 payments 22.140 2.383 360 Net [eCpts I Ipaymentsl Pi1401 Swplus I Ideflciil lor year P3.1401 11.OiKII 7,?38 Cwried fOd 7.238 Nare and puw of f Broughi forward Cwrent perfod 021 Agnes Hunler BBF. to fuTrJ Better Fubxes sessJn5 series $888hJn5 Osaali85. 2025 J25 2025 2025 023 Gr•Trn Satslliie ECCAN 029 CEC: C 030 Action P 031 CEC- EfL10 ht forwatd Roceipts Gts 10.OLM) 10.IMI 2.5LKI 3.675 3.675 4.813 4.813 Total receipts 10.000 3.675 413 PayTrent8 2.413 2.413 4.813 4.813 S665 1.264 Total payments 5.665 2.413 413 Nel recei nts 4.335 1.236 1262 lusl defiut 1262 Crrfried forwwd 4.335 1.236 1.2F2 Natwe and putpose of hwM15 Current 023 Granton Salefrte ECC. I the Granbjn galeSt mfrastrKye oxts. 9 CEC." Cosy He$.10 fwmj *Jthlk)nal Cosy K¥k51KPS110 tr•r•g cryJ5e51. 031 CEC.. ETL10- to furKJ 10 year5 I ser5 everts.
The Edinburgh Tool Librwy Receipts and Payinents Accounts Foi the eriod 1 il 2024 to 31 Maich 2025 SC045162 2025 2025 2025 2025 034: Wester Haile8 S•tellile 037 Cyclo Khchon ECCAN 032 IY)E: EtL10 033.. NL.. TFL ht forwatd Rvceipts Grwts 1.553 1.553 12.536 12.536 375 375 Total recelws 1553 12.536 4.(0 375 ents Paylnents re&tir¥J diredty to charilth athtbes 1553 1.966 Total nts 1.553 Net rec 10.5TQ 3.700 315 deficit 10.570 3.700 375 Crrfried forwfdd 10.570 3.7 315 Natute and Curreni perfod 032 UOE." EtL10. kn fuTrJ evenl cc6ts for 10 year5 (IShariThJ Exh0 recerkn. 33". NL." TFL. to fu1 the tre¥h rwJamrne- Tw64 Lile. IIM." Wesler Hale5 Sate&te. to fund laurKh ofsatee hth Wester H5. 037 Cyth Krtch ECCAN. to hJThl mÈthaThc ol the v(thrteer. of hwM15 2025 1025 2024 038 Fee ECCAN Total Bloh( forw¥d 40.3 RKei Grants 85272 85.272 83.538 83.538 Tot•1 receipts 85,312 83,538 eS ents re&ti dite 97.958 97.958 65.319 65.319 Tot•1 payments 97.958 65.319 Net recei 12.686 18219 Swplus I Ideflclil lor J*ar 112.6861 18219 Cwried fOd 27.640 Natsre and purpose of fw Curreni p8wiod
APPENDIX 3 OSCR kotlth Ch3rity Regukt Independent examiner's report on the accounts Report to the The Edinburgh Tool Ltr)rary trusteeslmembers of Registered charity sc045162 number On the accounts of the chaiity for the period Period start date mth Period end date mth Ye Year 01 to 31 21r25 Set out on pages rsof •SJittha sheets) Respective The chariVs trustees are responsible for the preparation of the accounts in accordance responslbllltles of with the tern of the Charities and Trustee Investrnent (ScotlarKI) 2005 Act and the trustees and examlner Chartiies Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the alt requirement of Regulation 10(1) Idl of the Accounts Regulations does not apply. It is my reswnsibility to examine the accounts as required under sedion 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basls of Independent My examination is carried out in accordance wth Regulation 11 of the 2006 Accounts examiner's statement Regulations. 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 consKleration of any unusual items cx disdosures in the accounts and seeks explanations from the 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 In the course of my examination. no matter has come to my attentv)n statement 1. lch gNes me reasonable cause to believe that in any material resFect the rewirements: to keep accounting records in accordance wrth section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to wepare accounts which accord with the accounting records and comply with Regulati¢)n 9 of the 2006 Accounts Regulations have not been met. or 2. to thid), in my opinion. attent'on should be drawn in order to enable a proper understandin of the accounts to be reached. Slgned: Name: Relevant professional qualification{s) or body Chartered In3t itute of Managernent Accountant3 (rf any): Date: 119/1212025 Address: 'Please delete the Y(d9 in the brk&S Wthe tAr¥ds do set ¢Jrt th)se matt5 *thith come to yr atten1 cffi the fdk)vmg page.
APPENDIX 3 Disclosure section Only complete rf the examiner needs to high1h1 material problems. Glve here brlef detalls of any items that the examiner wishes to disclose