Charity r¢gi•tration Mtsb¢r. SC045843 Ability Borders SCIO for the Y¢Ar Fthded 31 Mr¢h 2025
Abjllty Borden SCIO Contents (eollthiued) 2to5 Slthnxnt of Tnwt¢¢rf Rw8lbilltl Balan¢0 Sheet Nots to the Finan¢i81 Stthn* IOto14
Ablllty Border• SCIO RefereDce and Admlnlrtrathie Detalli Charmy Re8lrtrntJoD Nwmber SC045843 St Boxwel 27 North Bridge Strwt TD9 9BD Paso I
Ablllty Borders SCIO Trwtee8' Report MaT¢h 2025. The prtrlpal object8 of the dmrlty are . the promotlon of equallty dlvffjlty. the Trlief of th¢ in need by r•aLwJn of ag¢ ill disabi]ity. fitianci&l htr&hip ot other di8a4fvant4e. To inforn) disabled people or thoge Thith a long.tvrn ¢ondition on rVIc awllabk tbrOug the Scottith Bo ard kn hety them have indq)* li To ¢fyprodu¢e th• ddisn a1 fo110 of a BordeTrThryd¢ or8AniMtson for pooplè with a dlmbility or long-terni To infiuence polw Ilxt will help dimbled peoph and Ilxx livin8 WAth a long4erni ¢oThlltion Frith th quality of lif To offw a Lwlle¢tlvF for dilabl pEopk and thow a ]ODg4omi conditio4 to help To provAd¢ a¢¢¢u to trainiD8 that ¢mpower8 digabkd pp or IiviDg FAth 4 Iong-t¢rm hhb wndilion to b abl¢ to ¢oafidMrtty T¢pr¢xnt and 8iv¢ voi¢¢ lo th¢ i88Ue8 that tky fac¢. Boths in acce81 and e8r¢u.
Ablllty Borderi SCIO Trustee8' Report (eontlnu¢d) Athlevemelts and performanee AJ Ability Borderj approathu its 10th anniywwy. the denyknted for our #rvlRJ 18 81ill 18 Btrons u ¢v¢r th• mvldple ¢omplex 118U•O tbat Come with kn dimbility or IoD8.t¢rni heAIth ¢OnditiO Tlxy aro ho]p knuJin8 befits ne widtr family isslles for their family ¢areTh, fin]ll1 6truE8lei and debt to lou of work through dtslbility or ill.hethb legal malteri Wilts and Power of Attorw paprnrk Thb li evolved into A aT¢a ofA¢tiVity for our or8allio W• conliDDe to Brow in our rok u th¢ Diubllity Fonlln for the scotti BoTdry one of the tilD reaoom for the follnding of thlity Border& Dmn8 tbe put year. our group8 ha been inwlvgd in conuultAtIo wllh lo(al orwiBallo Ruth u NHS Bor&r4 llAtionally with organiiatiou acm14 SLX)tIAnd a8 H¢althArn Scotlaad. We d¢Ycloping thts of al it li in]portant that Iti80b people are givell IL voic¢ a¢rofj8 all ax¢u of lifr not jU8t heLIth aul kn. Our di¢nts and membern have flourithd throusb 11 inwlv¢nt with this a8p¢¢t of our work tly tsll it hA8 ts tb¢ni a 8¢n8e of pulp0 and m¢AMiD8 onM DJX¢ ill We contIn to reptt8cnt diBabled people on our Icl Eniployabllity PAr. No On¢ L¢ft Bobind and City Re8ion Deal Wthrce Mobi]ity gro8. Threa of our nmb¢ra are still i0volv1 with the ISPA proie¢t at tho University of Strling lookkng At the cro88-8¢clion of dimbility diSl1th WAth f¥tor8 of 48¢ and place. Some of the many 8roups we wilh gnd 8Ive T¢wewtstion oll are Respiratory Servlces Rwioy Wthing Ckou R?1 Health th¢ Police Fire and Service4 alld Satr commtieS BoBTd aThl th¢ Caiicor Eiwi¢nc4 Group: all to Rive vok4 to the De£d8 of th09¢ with a disability or l(m£-tern health nati10 thts year we were apprnathd by m¢mb¢Th of Newtown St Boswell8 eo• to help thenL develop their al the fint Dementia.fiiMdty vi]]agc in the Borders. Thb project involv¢8 the Ioc41 a¢knL Ixmllleues and •cTrlce8 from the town well LM)rnl)nty nxmbers. to bring about th¢ vision of a wh¢n thC livin8 wftb d¢mènll& feel iwlude4 weleorn¢d and relpxtsd ID all areal of their vlllage ]lfr. We ¢O•pxoduced two further IDforntlon thrnlg eveDt4 in pttti¢rnbip with the Bordern Older People'j one in May in Hawi¢k ono ID Nevrtown St BoTrKll$ in October. The N¢wtOVrn ODe well attended by th public l o wid¢ raD8e of local orBawlts buL In lts of exte1Ve pvb]i¢ity by local plotform8 18 rf1 Conrrity Co¢1 in the tovrn of HawicK publi¢ turnllt for that event diMppointsD8 8lv¢n the lev¢1 of need in the mmunity and are re.thlnkiD8 how Y can reach out to the mthy p¢ople living pritb A d18ablllry or kn8.tern health wndition in the tQWll for the fjxuye. Abllity Bord¢r• took a itaThl at the allllu Viiion Zone ¢vpnt held in M¢bos¢ in Septemb¢r and that A vay Vwhile evont Tknich K wlll att¢DJ aIll later ID 2025. LOAI H¢alth and Soclal C4re P¢rIti1p. To re1pol to an rn of Imrdthip Fthicb wa• bygb]i8bted to w by •om¢ of ow ¢li¢nts, IVE have been dmloping a Iow408t no11.¢lippin8 8ervl(% Nail clipping waa taken oiit of routin¢ podiaty by the S¢otti8h Govermvrt )n lod NHS PodiAty Service offtted trainin8 fw vohmtser8 Ivho will be delfveri thiB omi, aTMI th¢ fir* W¢ continue to the Ac¢Ms Plnel for the central Border8, advic¢, w Atsd Mw¢88 Audits to bi. ll1r 18 A 8lfi¢lnt of 8AW8ting gervicex foT disabled peopk and those IMD8 Paga 3
Abluty Border8 SCIO Truit¢H' Report (¢oDtIDu¢d) We hwe I1¢d i defiefit of £16,7931tt the >w. Th1 relat¥ to A de¢ru8e in inMnx and fondlng rll1 for th¢ The bAlance on ReKrve8 arnou to £208 (2024: £17,IXJI). The (Jeneral Fund brou8bt forWd atyl wried forTh•Kd vrill L¥>ntinw to be appJic4 uUrctcd, to lh¢ charitable puzpoiu outlIn IA the 1¢11 a¢tiWle& leAIt A )tar In The ttiisteei ore wotklns tovnrds thts polky afyl vAll c0jttlm to revi¢v it in IW of The principal eunthll8 18 rg¢eiv¢d from SL¥)tti8h Border8 CIRmcil in the forni of Brants. Golng eoneern Th¢ tru8tse8 ¢¢maider the ¢hJrity to Ix a goinz cornvrn. All mqnbwj of thp Trut MAnag•nwt CmllDittee thall ntirp at th¢ Annual GenorAI Meetill8 but thll be •liBibk for The TrU#e baw> the nMJor rlsk4 to the ¢harlty la In PArtlcular th08¢ relatsd to the opentioM and ffflance8 of the ebaTity. are Afttlsfi that orytemi proc¢dureJ are ln pllee to mitigate o rxpofftre to the nthior rith. Finanelal lllrtruments The Thisteu have ¥leB8 the llJAjor to whic& the charity IL4 in particular tIM)K relat to th6 i)p¢ration8 and fJnallce8 of the thrity, and aTe iatisfied that 8y8tam ard procthj aro in Pl to miti8ats o Fpndi held u ¢urtodlAm tru•t•e on behlfof othe No ujets are hd on behalf of oth¢r OTynioationJ. Cr¢Oltor payment ptsll¢y Jt iipoli¢y to pay invol$ withni nornMI paymmt temy. Page 4
Ablllty Borderi SCIO TruJtse•' Report (eonthiued) The AJmthl TeFrt approvedby the t18¢$ ofthe thrity on 21 Ausutt 2025 and Ala oll hA behf by.. irute Page 5
Ablllty Borderj SCIO Statement OrteI Reipomlbllftl law And retiOn% a trn• Bnd fatr vl¢w of th¢ Jtat¢ of th of the thty And ofthe theonths r¢ww¢¢8 and applie4tion of rniorn of . le1t Suitable ac•xtiD8 poli¢iea and then Bpply tTrll ' ob8rn the nxthoth And prAn¢iplei in th• clritI SORP. The trust¢e8 are Telponsible for ke¢p4nB proper rerdI diwloie witb reaDbk La¢Y at any tirn¢ tbe fiJAndal p08ilion of the ¢bArity aud enable thcqn to that th¢ fill¢1&1 statemgnts cornpty WAth the Ch8rltks and Tnutee lllvMtin¢nt (stI> Act 2005. the appli¢able A¢¢4at1 (scotla1) Regulatio 2th)6, And the ApPrOa by the In*tpe• of the charity on 21 Augujt 2025 md oll ith behalfby. Trte¢ ge6
Ablllty Borden SCIO Independent ExAnthier's Report to the trnrteej of Ablllty Borden SCIO I rq>ort on Ihe accounts of Ib¢ thiity fijr thc y¢Ar ¢nd¢d 31 Marth 2025 which Ire wt out on pagoi 8 to 14. RMpeetfv• rIllN oftru•t•M aod ozAmlner The tsuthe8 zeapOnb]e for th¢ prepar10 of the ac¢4)unts In o¢ewdgn¢e with the tenDJ of the Claritie8 1Th1 Tru8te¢ lttv¢JliJient (ScotlAnd) Act 2005 and the Cknritiei Acccwnts (Swtlfin Regu]atiow 200& The InMt¢e8 id# that the audlt Wlltrem of Rewjlation 10(IXd) of the 2006 ACCO Re8uIth dom not •FQty. It 51 My T¢oNIbIlIty to: ' exorni tkn xc<xuts as roquired utth leclion 44IIXc) of the A¢t: of Ind¢p•nd•nt exintheI report by the Independent ex*rnlne1 lternat • to k¢ep atin2 Txorf8 in a¢LvrdanK with ie¢lion WIXA) of the 2005 Arf. and have not be or (2) to vknIC in my Opinio attention should be thavm in order to enabl• a propff UndeMIng of the to be 27 North BridBe Street TD9 9BD
Ablllty Borden SCIO ststernemt of Flnandal Actlvltle8 for the Year Ended 31 MArch 2025 UnreJtri¢t¢d fund• Totsi Note Danatlom and legacks Totsl Inwn 35.155 35.155 35.155 35,155 Expendftllre on: 151,9481 Totsl exndItUTe (519481 (519481 (1(7931 (16.793) (16.793) 17.001 208 Unreltrlcted fund• 17.001 Total fimdB eatti•d f(rnrd 208 Totsl 2024 Ineome and End•wm*nts from: Donatiom and legacies Totsl io¢o 45.080 45.080 45.080 45.080 E4widlture ou: Charitabl¢ a¢tivlti 150,774 150.7741 150.774 150.7741 15.694 (5.694) (5.694) Retonellllllon otfund• TotAI fimdi brouBbt forWd 22.695 22,695 17.(Kll The notsi on pgel 10 to 14 fonn all ltite part of theoe fin¢11 statsrn. Pase 8
Ablltty B•rderi SCIO (Re$tiOn number: SC045843) Bilance Sheet ai it 31 March 2025 2024 Currnnt aw¢ts CA6h at bank and ID Iw 17.001 Unrertri¢ted fim 208 17.001 Tot•1 fund• 208 17,001 The fllwicial rtatemenlB on pA8eo 8 to 14 vKr¢ approved by tho kn*¢•. lul athi8ed for iuue on 21 Augu8t 2025 nd BigtKd on their behalf by, Th¢ not¢B on page• 10 to 14 fornl m Intsl part ofthme fiDth¢ll Itat¢Ml.
Ablllty Borden SCIO Notei ts the FIDandal Statements for the Year Ended 31 March 2025 Sttem¢nt of ¢ompllAnee Pradi¢¢ app]icabl• to Clwrill prq)aTID8 thir ¢0111118 ill K¢Ordt with Ibe FiDtyial Roportkng Standard appM¢abk in the UK Roub]ic of Irdand (FRS 102) (thtive OGtyb¢r 2019) - (Cknrthei SORP 102)), lh¢ Finan¢lal R¢portiD8 Sta5d applicable io the UK and Repub]i¢ of Ir¢lwxl (FRS 102) and th¢ Qwiti A¢covnts (Scolland) R¢8ulationo 2006. li ofprepirallom Ability Bord¢TB SCK> the definikn 0£ R publi¢ benefit ffjtity under FRS 102. The al)llts (finAtiCi Colng Mneern Txe•n Ind éndowments Vo In¢ludin8 donation4 SI It1 aThl Ill that provld¢ Core Ilmdlng or ar¢ of a ern] natwe li reco80iied the tsity ha8 entAt]¢ment to th¢ it li probable Ibat the IDLY) Thryll Ix 1Ved th¢ aiiiount be llWAsured mth¢ieDt reliability. Donatio and lopckn Are re@Iled on a yewnble basil re¢ty li Probable amoullt be ]iability and Jrhthd on th¢ balance sheet AS defrtTed incorne to be rele48ed. Expudltsr• All exp¢nditure li TeM8ni8¢d onc¢ tbere li a hgal or ¢oNtrliVe obli0 to that expdi, it li probable he th•t a8Wte iin)ilar colts to that t¢ory. WIKre ¢oits GaTmOt be dIrety attnThute41 to pArtkul hmdin thry ve been allDcat¢d on a ba818 81$t¢nt with th¢ u8¢ of r¢8ourc¢4 with centrAI itsff ooth al]ocat¢d on the ba818 of time ynt, and depreciation ¢8 allo¢ated th¢ porti of the a8•¢t'i Oth¢r w ¢08to are Allotyd th¢ 4w¢ad ofthff coth. Charitabl• ¢onyi¥eJ thoje e4)th fired by the cb IA the delivery of its xtivld¢• and 10t¢4 its b¢n•ficiari¢& It inchthi both ooJt8 that be a]lo¢ated dire¢tly to Ictsvitie8 and thole of iDdlr¢¢t Support c•its Swrt costs ihm central fimeti0 beeD lated to activity w4¢ c4kgori on a bui8 ¢onslit¢nt WAtb the use of re8oUr8, for exarnplffj allocatiD8 prop¢ty by t]oor or pK rtaff by the lini6 ¢nt and othw by theirwa8¢. Pa 10
Ablllty Borderj SCIO Note8 to the Flnandal Ststsments for the YeAr Ended 31 Mareh 2025 (conthiued) 00vern grants are recogniscd baKd on th¢ all81 m(thl and are at the far value of tbe 188et reL%l%%d ted usethl life of the AweL Wkn part of A grant rdathig to all 18 defeyrt it 18 reco8nill¢d u d¢fetteA TAzAtIoo The ¢harity 18 ¢OnsidW to pou the tets Kt out in Paraph J S¢hedule 6 of the FlnAnce A¢t 2010 and iber¢fot• it enyt from taxiti¢m in of income or c11 gain# r•ceiwd within categori¢B coverod by Cbaptff 3 Part I l of the Corporntion A¢t 2010 or sli0 256 of the TaxalAOlI of ChKgroble Act 1992. to th¢ ¢xtent that in¢on% or gaini ar¢ applled w11Ve to clMrAtable purpo8e& CAah alld eA*h equlvalents that are reathty ¢onv¢rtibl¢ to a known of aThl ar¢ wbject to an itisignifit rlsk of ¢baDge in value. Fund itruetsre obj#tiV¢8 of th¢ ethatity. Fin4ll¢iA] inthuments finr fiDan¢i81 liabilities or cllty instrunK. An equity i• offy co1jt that a residu Int¢t in the asAets of th¢ compw after dthting all of it's liabiliti¢$. th¢ bal•n¢¢ th¢t Th¢ corre4po diYAdods r¢l•tAD£ to tbg bability comp0nt an¥ clwrfftl u an illts¢ot ¢xp¢D ill th¢ profft alld x¢ouAL Pa8¢ 11
Abfllty Border• SCIO Notsj to the Flnandal StatemeAts for the Year EDded 31 Mareh 2025 (eondnued) 2 from doDath•i and kwl Unreitrlet•d rond and1¢8o¢ie 455 455 34,700 35.155 Total for 2025 35,155 Totsl for 2024 45,080 45.080 Jkn Gelleral Totsl Note 10.160 40,675 813 300 io.lf 40,675 813 Stsff c08ts Total for 2025 51,948 51948 Tots] for 2024 50,774 50.774 Acdv TrtAI dlreedy 40.675 40.675 Hot dmknng 110 205 71 608 110 205 71 722 6.653 6,653 Traltl o)8ts 300 Totsl for 2025 51.948 51948 Totsl for 2024 50,774 50.774 Page 12
Ablllty Borden SCIO Notss to the Flnandal Staternents for the Year Ended 31 Mareh 2025 (eonthiryed) the elwity mado the followAng tr#n8Aiow Thryth trwte¢8: 11 (2024: £69) ofdNxrd¢4 re1mbwl to•m8 th¢ yctr. No tn$ hav¢ TK¢iV any olb¢r ben¢fJts from th¢ thity thwiDg th¢ >Tar. The A88reW• Pa0 8t8 wwe a• follows: 2025 2024 8¢Aff ¢oth during th• yo•r w•r•: W88ei And 4AIvi¢8 40,675 3&025 thlling th¢ yw ¢xw¢8i¢d aB full tim¢ quival¢nts w41 u fol. 2023 No Cbaritable actlvitlt8 6 Ind¢pMdent •XAmlll•rfJ r•mllnerAlknn 2024 300 300 Cath •nd ¢•8h •quJval•nts 2024 17.001 Tr13
Ablllty Borderi SCIO Nots8 to the Flmanelal Statements for the YeAr Ended 31 March 2025 (conthiued) 9 FdI BAIAnee at I Aprll 2024 InL)mlng Balance at31 expended Mareh 2025 lJnreJtrl¢t4d funth 17,001 35.155 51,948 208 Bthnee at I Aprll 2023 R¢mr¢•• Btht• It 31 exp¢nd•d Mv¢h 2024 22,695 45,080 150.774 17.001 10 Anaiyjb of not ets b•tsv••n fundi Unrethl¢t•d Totsl f•ndi 31 Mareh 2025 G•Dèr] 208 Unr••trkt•d Total fund• at 31 March 2024 Gener 17,(Xll 17.(1)I 11 Reknted party truiaedo Pa8e 14