APPENDIX 3 OSCR 5cott6h Chaity Regulatoi Independent examlner's report on the accounts Report to the Charity nwne trustooslmembors of Beyond Boundaries Reglstered charity SC 045325 number On th• accounts of th• Period start date charlty for th• poriod Month Period end date Month Day Year Day Y&gr 01 04 2024 to 31 03 2025 Sét out on pagès Ir•rnomb•r I indudo lh¢ po9¢ 7Kmfrs rrf athlilinal stsei¢} Respectiv• The charity's trustees are responsible for the preparation of the accounts in accordan¢8 responsibilrties of wilh the terms of the Charities and Trustee Inveslment (Scotland) 2005 Act and the trustees and oxaminar Charities Accounts (Scotland} Regulatlons 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10{11 (d) of the Accounts Regulations does not apply, It is my responslbllity to examine the accounts as required under section 44(1)1¢) of the Act arKI to state whether particular matters have come to my attention. Basls of Indopendent My examlnation is carrled out in accordance wlth Regulation 11 of thg 2006 Accounls 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. li also includes onsideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The produres undertaken do not provide all Ihe evidance that would be required in an audit and. consequently, I do not express an audit opinion on the view given by the accounts. Ind•pend•nt examlnerfs In the course of my examination, no rn8tt8r has come to my attenlion4Jthoth statsment which gives me reasonable cause to believe that in any malerial respecl the requirements.. to keep acGounling records in accordance with section 44(1 } (a) of the 2005 Ad arKJ Regulation 4 of Ihe 2006 Accounts Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of Ihe 2006 Accounts Regulations have not been met. or 2. to which, in my opinlon, attention should be drawn in order to enable a proper Signed Name: Relevant profes51onal quaiification(s) or body (If any): **. 518 Address: 'FYeose delete the word8 in the brackets ifth6y do nol awy. If Ihe words do apply. set thos• matters which have comej lo yow attention on thg foll¢)wng page. '"OSGR will p1 dlgltal or typed signatures.
APPENDIX 2 Beyond Boundarles Recei SC045325 OSCR tsand ments accounts For the perlod from Scottish Charity Re8ulalor oi 2024 31 March 2025 Section A Statement of receipts and ments Unr•gtricted fun(ts RMtrict•d nds EXndable •ndowm9nt lundi rmanenl endtywmont fund• Total funds urroni p•Tl¢)d Totsl lundi l••t perlod to rar•O ¢ t• n••r••i f A1 Recei Dt)na¢icns 295 aaes Grants fte1 s frc4n fundraisn aCVItE8 Gross tradin Inwrne from inveslments otherthan tand and ldIn Rerts from Lqnd & buikjings Grogs receipts frorn other charilab 8ClivN 773 1.000 8,047 A2 Recelpts from atsèt & In¥•stment sales Prweeds frryn s3 of fixèd 8ssets Prttea(Js Irom Sa of h)vestments A2 Sub (otal £££zz Total rncelpts 7,047 8,047 A3 Paymentg Exp8 for fUndraing aclivits Grt>ss lrndlNJ payments Investnwnt management costs Peymenls Telotiry dirxtly b chwTl•bl• 2.146 812 GntS arbj donab.ons Audit l ind0ndOnt exInation Prepon of annua ac¢ounts Legal o)Sts othgr A3 Sub ft)l 8.148 3,178 13.322 32,812 A4 Paym•nts r•l•lSng to ••••t •ffid Invosthient movements PL¥chases offixed assets PL*thase tsf invtsstments A4 Sub tt•tal Tot•lpaym•nts 8.146 5.176 13.322 32,812 Netrecelpts/(p•ymeiits) 4.176 5.275 A5 Tran¥ford to l (trom) funds su8 l(d•fi¢lt) lory•ar
PPEP4DIX2 Beyond Boundarles Section B Statement of balances SC045325 Unrn•bf¢t•¢J ds Toi1 ewwent p•rfod r•1£ Caièoories Dei¥il$ Yot4 W •d 81 fA$ fvnds Cash and bank b•l•rtts al ¥¢art cl SO.984 10B 129.771 8LvphJs I Ideficltl shtrém cn rec•ipts 8Th1 14.1761 15.2761 121.6211 Calh and bqnh b•Wn¢M •t •nd ofy••r 49.885 102.m fgE4Fi¥•nOp•ymerl 8tt4Urti$ll D•taill r•¥t¢ B2 In¥e•tments Totsl Detaibs Co1t{¥•vthbk•} r••tt 83 Oth•r aM•ts Dd051s Thldu• L••tyMr nMr•#£ B4 Llabllttl DÈtails B5 Coniing•niii•bl1 Tolil ¥Br1 byon• on b11101 alltFrttMt••• 81gn•trJr• PrfntNam• OSCRAcc4urt*2W24% I St•t•ffth efb•kw¥ mMr200T
APPENDIX 2 Beyond Boundarles Section C Notes to the Accounts SC045325 Cl Nature and purpose of funds (may be stated on analysis of funds V$h8O1$j Typ• of activlty or prolfrct supportèd IIioivldv•l I inEtltuUon Nuffir ol gr•fftl• C2 Grnnls Total C38 Trn8tee remuneratlon If no Temuneralion was pa durtJ the Feriod lo any dbArty twstee or r$On connectsd lo Irugtsè cr08s this box l0thgrn¥i8e ¢omplele seclion 3b) Authorlty und•r which paid C3b Tru$tso r•munération . detail$ C4a Trustee expenses If rKJ expertses Kere pa¥J to ary¢harltyfrustee during the wrfod th8n cross Ihis box (otreiSt Cornpe secthon 4bl Nuffir ol C4b Tru8t•• •xp•n•es- delai18 The cth81 of OurbSite domain & ema neal were setved Trustee and recom ensefj al a later date 319 Bal*¢• OUl•t4rKllng Nature of r•lation$l)i C5 Transactlon5 wlth trust•e8 and connected pernoTr$ Natvre ol eransa¢tlon C8 Other Inforniatlon BB OSCR Accounts 2024_25 l Nots¥ Dec•Mb•r2z
APPENC4X2 Bgyond Boundarles SC045325 Additional analysis111 AMly•hb of r•iPtI •nd p•yinorf1 T•i•l¢urmr tofdearnGt£ tsnvro¢ csuM1[j 2,000 1,295 1.C¥)O 2.000 1I#JO 2.000 i.ofy) RlJda Trusl GthA Tolal 2 Grart• TOt•i¢urM# TtalM%lkb To1 3 Gro•J roe•lpt• from oth•r Ch•table tI¥ll1•S lund• turwji 100J•AM#¢ 1•Tr•¢ Inlw¢st W Bank Arfounli 1752 2,752 nj Toial 4 Paymgnts relatlng dlrg¢Uytts ¢harltabl• aetlvlll TA•l¢urieht TotallabtpDrknJ fvnd• fvnd 1,4 Wom8D'S WÈÈ 88th Ho¥at GLIS9V& Edlfthrgh Wpbwle, D•mai) & Emgl Rene Support for v¥omerf5 Oe¥eWnii 011 h soLts.. W¢th)ws's & GY14 Proh D668bityCh8mFkns120211 B81 Sithrs & Ftyers 1,580 3.827 J1 1,•27 J19 2,1 373 7J2 BBO8CRAc£fIJhtts2024J6Adthth rK4è$111
AFPENDIX 2 SC045325 Additional analysis {2) 6 otnr9$blcII fvrKI• Un¥Éknclul tufvj S. yn¢&b riLiTr< i.f luDQ liv.lts¥' T411 Dowi(x Gr5 Re Gros$ recol IncaryR fr¢51)V8Ment$olhqrth&n lar atss bwl¢Sn Rems ItyD tyJYI &o6s roC•trM olh8rLBriiab adivrflqs 7$2 1762 713 7.701 Rec Pic¢•8a8 Irrn ss1@ fix •55•ts Pi¢¢¢¢Lts figm aalè olinv•sTh•n ExFWS•5 forfvnthw8inp8tlwrfi•& GrotrIalTr paymBrts IT$nI man• ont c•6ts payrnents relatino tre&lyrhtae AL¥Jrt i Lègal r)S Sub to r•l8llThJ to •Aa•tthl Inv•AlrnÈnt Pur(*48•6 aJ59t8 IW1$4 ¢finv•¥tm•rt• I1•tt1P I(p•Thl1) Translwsttj I IIMM) SwplUs/(ffj foryMi Natsr•4nd offvndB 9024_2SA4dhKn•lrd•iQl D•c•ffkn•i 2007
Beyond Boundarles SC045325 Additional analysis131 Resirtthet -•ii [ n•mk • b¥lo Ick Scc4l•nd R4•lFrfS Grants R1 Grog8ir•Jln IncomE fml irN•knonts oth•rYw)l&)a arrtj Rents la & JIldI Gr05B rnc4ipts frorn Othfjrtharitab acbwts ProceedstrL¥n sal& of fLKeo 8SSets Sub tht•ft Exw$è& rufthJrang 1>08s tr8dIrewntS Pwh¥rtt$ rql•lirVJ dIrety ID thArli4NeAGINdY Grants donaln5 7• 100 176 Audit IiThlepwthnt•IrIJn Prepwallon 0[aa¢count Lffjal costs 170 Pur(ase5 of fix1 awt8 Pur¢hao1 inv$$bnS 176 iy•) Ild•fioh) rory• 1QO ind nd• B8OSCR AwJrt•2014 2sA4dY4vrdlK { DwAmber2007