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 prtr*lpal 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 a￿1 fo￿110￿ 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 p￿p￿ or IiviDg FAth 4 Iong-t¢rm h￿hb 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 deny￿￿knted 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 be￿fits 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 or8alli￿o W• conliDDe to Brow in our rok u th¢ Diubllity Fonlln for the scotti￿ BoTdry one of the ti￿lD 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¢n￿t 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 I￿c￿l Eniployabllity PAr*. No On¢ L¢ft Bobind and City Re8ion Deal Wthrce Mobi]ity gro￿8. Threa of our n*mb¢ra are still i0volv￿1 with the ISPA proie¢t at tho University of Strling lookkng At the cro88-8¢clion of dimbility ￿ diS￿l￿1￿th 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 comm￿tieS 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)n￿ty nxmbers. to bring about th¢ vision of a wh¢n th￿C livin8 wftb d¢mènll& feel iwlude4 weleorn¢d and relpxtsd ID all areal of their vlllage ]lfr. We ¢O•pxoduced two further IDforn*tlon 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 exte￿1Ve pvb]i¢ity by local plotform8 18 rf1 Conrrity Co￿¢1￿￿ in the tovrn of HawicK publi¢ turn￿llt 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 V￿￿while evont Tknich K wlll att¢DJ a￿Ill later ID 2025. LOAI H¢alth and Soclal C4re P￿¢rIti1p. To re1po￿l 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.￿ ll￿￿1￿￿r 18 A ￿8￿lfi¢lnt of 8AW8ting gervicex foT disabled peopk and those IMD8 Paga 3 Abluty Border8 SCIO Truit¢H' Report (¢oDtIDu¢d) We hwe I￿￿1¢d i defiefit of £16,7931tt the >w. Th1* relat¥ to A de¢ru8e in inMnx and fondlng r￿ll￿1 for th¢ The bAlance on ReKrve8 arnou￿ to £208 (2024: £17,IXJI). The (Jeneral Fund brou8bt forW￿d atyl wried forTh•Kd vrill L¥>ntinw to be appJic4 uUrc￿tcd, to lh¢ charitable puzpoiu outlIn￿ IA the ￿1￿¢1￿1 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 beh*lfof othe No ujets are h￿d 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 t￿￿18¢$ ofthe thrity on 21 Ausutt 2025 and Al￿a oll hA beh￿f by.. iru￿te Page 5 Ablllty Borderj SCIO Statement Or￿￿te￿I Reipomlbllftl law And re￿￿tiOn% a trn• Bnd fatr vl¢w of th¢ Jtat¢ of th of the th￿ty And ofthe theonths r¢ww¢¢8 and applie4tion of rniorn of . le1￿t Suitable ac•xtiD8 poli¢iea and then Bpply tTr￿ll ' ob8rn the nxthoth And prAn¢iplei in th• cl￿ritI￿ SORP. The trust¢e8 are Telponsible for ke¢p4nB proper re￿rdI diwloie witb rea￿D￿bk ￿L￿a¢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 (s￿tI￿> Act 2005. the appli¢able A¢¢4￿at1 (scotla￿1) Regulatio￿ 2th)6, And the ApPrO￿a by the In*tpe• of the charity on 21 Augujt 2025 md oll ith behalfby. Tr￿te¢ 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• r￿￿Ill￿N oftru•t•M aod ozAmlner The tsuthe8 zeapOn￿b]e for th¢ prepar￿10￿ 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 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￿ It￿1￿ 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 Jr￿hthd on th¢ balance sheet AS defrtTed incorne to be rele48ed. Expudltsr• All exp¢nditure li TeM8ni8¢d onc¢ tbere li a hgal or ¢oNtr￿liVe obli￿￿0￿ to that exp￿di￿￿, it li probable he￿ th•t a8Wte iin)ilar colts to that ￿t¢￿ory. WIKre ¢oits GaTmOt be dIre￿ty attnThute41 to pArtkul￿ hmdin thry ￿ve been allDcat¢d on a ba818 ￿￿81$t¢nt with th¢ u8¢ of r¢8ourc¢4 with centrAI itsff ooth al]ocat¢d on the ba818 of time ynt, and depreciation ¢￿￿8 allo¢ated ￿ th¢ porti￿ of the a8•¢t'i Oth¢r w ¢08to are Allo￿tyd th¢ 4w¢ad ofthff coth. Charitabl• ¢onyi¥eJ thoje e4)th fi￿￿red by the cb* IA the delivery of its xtivld¢• and 10t￿¢4 its b¢n•ficiari¢& It inchthi both ooJt8 that be a]lo¢ated dire¢tly to Ictsvitie8 and thole of ￿ iDdlr¢¢t Support c•its Swrt costs i￿hm￿ central fimeti0￿ beeD ￿l￿ated to activity w4¢ c4kgori￿ on a bui8 ¢onslit¢nt WAtb the use of re8oUr￿8, for exarnplffj allocatiD8 prop¢ty by t]oor or pK rtaff by the lini6 ￿¢nt and othw by theirwa8¢. Pa￿ 10 Ablllty Borderj SCIO Note8 to the Flnandal Ststsments for the YeAr Ended 31 Mareh 2025 (conthiued) 00vern￿ grants are recogniscd baKd on th¢ a￿ll81 m(thl and are at the far value of tbe 188et reL%l%%d ted usethl life of the AweL Wkn part of A grant rdathig to all 18 defeyrt it 18 reco8nill¢d u d¢fetteA TAzAtIoo The ¢harity 18 ¢OnsidW￿ to pou the tets Kt out in Para￿ph J S¢hedule 6 of the FlnAnce A¢t 2010 and iber¢fot• it enyt from taxiti¢m in of income or c￿1￿1 gain# r•ceiwd within categori¢B coverod by Cbaptff 3 Part I l of the Corporntion A¢t 2010 or s￿li0￿ 256 of the TaxalAOlI of ChKgroble Act 1992. to th¢ ¢xtent that in¢on% or gaini ar¢ applled w1￿1Ve￿ to clMrAtable purpo8e& CAah alld eA*h equlvalents that are reathty ¢onv¢rtibl¢ to a known of aThl ar¢ wbject to an itisignifi￿t rlsk of ¢baDge in value. Fund itruetsre obj#tiV¢8 of th¢ ethatity. Fin4ll¢iA] inthuments fin￿r￿ fiDan¢i81 liabilities or c￿llty instrunK￿. An equity i• offy co1j￿t that a residu￿ Int¢￿t in the asAets of th¢ compw after dthting all of it's liabiliti¢$. th¢ bal•n¢¢ th¢t Th¢ corre4po￿ diYAdods r¢l•tAD£ to tbg bability comp0n￿t 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#n8A*iow Thryth trwte¢8: 11 (2024: £69) ofdNxrd¢4 re1mbw￿l to•m8 th¢ yctr. No tn*$ hav¢ TK¢iV￿ any olb¢r ben¢fJts from th¢ thity thwiDg th¢ >Tar. The A88reW• Pa￿0￿ ￿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 Tr￿13 Ablllty Borderi SCIO Nots8 to the Flmanelal Statements for the YeAr Ended 31 March 2025 (conthiued) 9 F￿dI 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