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2025-01-31-accounts

APPENDIX 1 oscr,- Period start date M￿th Year 2024 Period end date Year To 31 01 2025 offi￿ of the Scottish Charty Regulator Reference and administration details Charty narne Other names charity is known by Registered charity number Charl￿S principal address DI3￿0￿{L8 Scotlalld SC045349 Names of the charity trustees on date of approval of Trustees. Annual Report Trustee name Office lif any) Dates acted if not for whole year (or bodyl entitied to aH￿In1 trustee rrf ary) Seuetsry Chair 14th Feb 2025- 31° Treasurer Trustee Trustee 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, rf any, Ifor example, those who resigned part way through the financial period) 01 April 2024- 14m Feb 2025 Structure, governance and management Type of governing document The charity is ad￿l￿1Steted ￿ accordance wIth the tern]s of the Deed of Constitution. Trustee recruitmenl and appointment The structure of the oroanisation consists of the charity tn￿teeS who also the or8anisalion's only members and comprise the OTganisatioD'S Board. The cbarity must have a milli￿U￿] of three trustees. An annual gelleral meeling is held in each calelldar year. reporting on the in)ll￿diatelY precedillg financial year of the OTgaDisatioD. The trustees of the 018atllsatioll have been iectuited due to the experience and expertise in the areas of c1￿1stiall outreach and working with youllg women in Scotland. The tn￿lee9 come from a vanety of chutch back8tounds and traditions. Objectives and activities Charilable purposes The objectives of the charity are the advancement of religion by supporting leenaqe girls io grow in confidence and self-acceptallce, developing posilive self-esteem. by pastorally supporting young girls through discipleship and mentoring. linking youll2 girls into youth gtoups and churches acioss Scoilalld: and by bieaking down social barriers betweeD young people acTOSS Scotland. Surnmary of the main activilie5 in relation to these objects Creation and n)aintenanee of an entirely digital platfrom incknding IDsla8tatt4 ￿lCaStS. YouTube videos and blog as well as the fJ]miDg and editing of a youth WO￿ video course called'ldentity Sessions"

APPENDIX 1 Achievements and performance Summary of the main achievements of 2024 bas been another year of change and groTh*h for Diamonds the charity during the financial period Scollan As a sn]all OTgaD1satio￿ we reeoonise that cl￿]￿e is part of our jollrney, and yeat has biought its fait shate as we continue to shape Ihe fiitUTe of Diamonds. With Chans settl￿8 IIlto her iole as D￿ecto[, much of this year has locused on streogtheDill? oijr foimdations. Charis has been reNiewino and iu)datillg our policies and procedures to ensure that Diamonds is well-placed to flourish ￿ the years ahead. We are so grateful for the steady leadership and care she has brought to the role. At the beginning of 202) Ive also saw a Si￿lfIcallt transition in our tn￿tee team as stepped down as Chair after four derfiil i-eats ot kai service. In Febnwy. we welcon]ed into the role alld are excited about the fresh perspective encoi￿a2eMent she biings to the team. An]idst these chan?es. our podcast. social media presence. and participation in eNents have conlillued to connect and encollrage women across Scotland. We are thankfill for everyone who contributes to the work of Diamonds-through prayer. volunteering, and f￿anCIal support-aDd foi the sense of co1]]mu￿ty that Financial review Brief statement of the charty's policy on reserves The reserves represent working capital which is used to fund the ongoing activities of the e]12rity. Details of any deficit Thete is a SU￿luS of £ 3.888.94 foi the year. Donated facilities and services (if any) Not applicable

APPENDIX 1 Other optional information Declaration The trustees declare that they have apFYoved the trustees, re￿t above. Signed on behalf of the charity's trustees Signalure(s) Full namels} Position {e.g. Chair) Chair Date 20 Oct 2025

DIAMONDS SCOTLAND SC045349

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING RECEIPTS AND PAYMENTS ACCOUNT) FOR YEAR ENDED 31 JANUARY 2025

DIAMONDS SCOTLAND
SC045349
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING RECEIPTS AND PAYMENTS ACCOUNT)
FOR YEAR ENDED 31 JANUARY 2025
RECEIPTS
Notes
Grants
1
Donations
Receipts from Fundraising Activities
Receipts from Charitable Activities
HMRC Gift Aid
Investment Income
Total Incoming Resources
PAYMENTS
Resources Expended for Fundraising
Resources Expended for Charitable Activities
Governance Costs - Independent Examination
Total Resources Expended
Net Incoming / (Outgoing) resources for Year
Total Funds at 1 February 2024
Total Funds at 31 January 2025
Restricted Unrestricted
Funds
Funds
£
£
-
-
-
3,780
-
584
-
-
-
-
-
-
-
4,364
-
144
-
7,628
-
120
-
7,892
-
(3,528)
-
7,417
-
3,889
Total
Funds
2025
£
-
3,780
584
-
-
-
4,364
144
7,628
120
7,892
(3,528)
7,417
3,889
Total
Funds
2024
£
3,000
4,430
879
-
-
0
8,309
176
8,176
120
8,472
(163)
7,580
7,417

The statement of financial activities includes all gains and losses in the year.

SC045349

DIAMONDS SCOTLAND STATEMENT OF BALANCES AS AT 31 JANUARY 2025

Cash and Bank Balances at 1 February 2024
Surplus/(deficit) for the year
Cash and Bank Balances at 31 January 2025
Total
Total
Restricted Unrestricted
Funds
Funds
Funds
Funds
2025
2024
£
£
£
£
-
7,417
7,417
7,580
-
(3,528)
(3,528)
(163)
-
3,889
3,889
7,417

The financial statements were approved by the Board of Trustees on 23/10/2025 and were signed on its behalf by:

DIAMONDS SCOTLAND NOTES TO THE ACCOUNTS FOR YEAR ENDED 31 JANUARY 2025

SC045349

Nature & Purpose of Funds

Funds are predominantly raised through donations and fundraising. Funds may be split between restricted and unrestricted funds, with restricted funds spent in accordance with the funder's terms and conditions if applicable.

Trustee Remuneration & Expenses

No remuneration or expenses were paid during the period to any charity trustee or person connected to a trustee in this period.

Notes

Receipts £
Grants -
Donations 3,780.00
Fundraising 583.56
Total Receipts for the period 4,363.56
Payments
Wages, pension & associated costs 5,415.65
Website & Media Costs 908.45
Fundraising Costs 143.50
Mileage 178.96
Conference/networking 442.92
Media Equipment 589.00
Event Resources -
ICO fees 35.00
Payroll services 58.08
Cost of Independent Examination of Accounts 120.00
Total Payments for the period 7,891.56

Independent Examiner’s Report to the Trustees of

Diamonds Scotland

Registered Charity Number: SC045349

Principal Address: 2/1 1724 Great Western Road, Glasgow G13 2TQ

I report on the accounts of the charity for the year ended 31 January 2025 which are set out on pages 5 to 7.

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 trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts

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 consideration of any unusual items or disclosures 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 statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Designation: Finance & Admin Manager, Aberdeenshire Voluntary Action Address: AVA, PO Box 18706, Peterhead, AB42 9BA Date: 23 October 2025