ltharity regIStratic number: SC046166 S.M.I.L.E. Counselling (SCIO) Annual Re[ arrtl Flnandal Ststements tre Year Erthl 31 Dewntw 2024 Building brighter futures 14yr15 & Yourvj, Statsjtw AlItOr Chartered +l£countsnts 6 Atml Crent Perth PHI 5JN
S.M.I.L.E. Counselling (SCIO) Contents Refereft and AdmInIstrati t)etsi15 Trustees, ReFhNt 2to7 Statennt of Trustees. Rul1"15 9t012 Statwwit of Flnanoal ArtNits 13to14 Balan Sheet 15 StstThnt rf Cash Fhjv 16 Notes to the Flnancial StsterrMts 17to34
S.M.I.LE. Counselling (SCIO) Reference and Administralive Details Chlty Reg15traUon 14umber SCTr46166 Re&4stere41 Offlce Fairbaim H( 6 Fairbairn Pe vingston EHS4 6fN Audts Morrs & Y04ThJ, 5tstutw ALOtty Charteroj A£countsnts 6 Athol Crescent Perth PAI 5JN
S.M.I.LE. Counselling (SCIO) Trustee5' Report Trustees of S.M.l.L.E. Counselling (10) are pkas&J to wesent their rert the riTranclal Sments for the year eTrJlTrJ 31 [ember 2024. S.M.l.L.E. Counselling SCIO was esthhe ty CryLStituti)n and register&1 as a charfty ¥%fth the cyfKe of the ScottLsh Chanty Regator (OSCR) C 30 NobtmLv 2015 (Charity No. SCLN6166). con5tstUti defines t aims. obJectNes, ar#J the Dj by whith its truths txErate. Objedlvu •nd acuvltles ()Jr cole missKfyn is to delfver a free arnj iryoke outreth cJwn5ellmg sevke to chiklren and youro reople across West Lothian. We a(knE thts through a raTrJe rf acctsble arKI plI . sChod.Sed partnernhips, Whe West Lothon sd& 'bbck.trK# contracted o)unsdllr¥J IKsurs and bg)efrt from a d•JKated onth r•p1st,. Indlvldual ferra1& wlth a )se time wthin 48 arKi an alm to see derts wlthln 4 weeks. We offer rolllro tkKks of S weekty cwnselling seswns; . Droln 1¢na arKI newty intrc#Juced psydd¢•tl0n kshopS that n%ntal ah aWarasS and ccpirrfj Strateg anM)n9 YOUW pew,. Spedallst trainlng prngrnmmes in trental arby n51{rj for c£munlty grojps. rA3rents. carers, and rKOfeSstrnI4. frdrng to bJibJ Confiden caFacty arourKt nts1 wellbelng. Durfrwj the rwtlTrJ rerknj, the folloNing iTrdNi¢Juals as Trustees: Tru#ee5: New trustees tre KIentifd and wnted basa1 on tKird assessrwt. urthrwes a full IrK1uthn, PVG checks, Safeguarding tralnlng, arm1 & wovkknj wlth onLy)ardlr9 pack outlinl thvr role arKJ tL)nsIbilitIes. Day.ttrdty are (klgjatsa to FcwnLT arn1 CEO,
S.M.I.LE. Counselling (SCIO) Trustees, Report Athlevements and perfornnCe Over¥lew In 2024, ve Contin1 to streltyn three oNe dfvlshMs.Cwnselllnth SdH>ols, and Tralnlng-whik alhJnirKJ cur work urKkr S.M.l.L.E.'s overarthirv4 missh)n.' to make high-quality, accessible ffntal health suptKrt available to all )uThJ in West Lothl)n. C(nSel11Th9 Ser¥k4S This year, V prioritised devebrAWt crf ¢yJr uth.16 servKes aThJ S[cesSfUl ured a 3-yeat grant of £197.988 from The NatKsnal Lottery Community Furml to recruit two part-tlme undtr-16 counsellors and a neurodlvernt 4xdallJt clnlr. We also tralnw counsellor model, enabllro to W demaNI Whi helping students gain diverse and meaningful pLicemÈnt èxro.ripnrp.. AE r4rt of ¢NJr strategy for unrestrIcl Income, we lntrCéed a £5 siwesw donatlon rw se551. whKh has well reIVed and supp)rted the chaWs cyerdtKI costs. Schools Dlvlslon Our Scho)Is DIVIS ranaln5 a vltsl comk1t of our onjanlsatlon, delNerlrwJ Innovatfve aThJ olte the k>ss of tyl sctrths earlr in year. we qukkty eststli5hl new partr£tships to malntaln overall servte re. This year, we: Supwrted 286 young people through l.ttrl counselllThJ Dellvered 1.676 •ppolntment hours . C(rfnpltsl 675 droln MMIO Ran 57 grnup . Recelv&J 312 •(thool.bJMd referrnll Transltlon• Supwt We p41oted a Trnnsltlom Progr•mme across 13 wlmary drA*, SuOng puplls In thelr rrKJve to 5ecoThJary schojl. 324 P7 pup115 twk wlth 011 Wilrj lyd1L.. . 197 responw were also cdlected fr(th stLK1ents. parents. arml carers to evaluate translth)n eX[eriers across Fklrtner h3h thds. Tead Developmert and Wellbelng Inltlatlv . 0Ted In.Servlce Day W0P6 on Mentsl Health a1 Wdlbeiry to 120 tsidr Hosted a wholtrschool wellbelng e¥•rt, atterthd ty 80 staff, a1 f&ityJrlThJ presentatbns fr(xn internal aThJ extemal contribuioFS.
S.M.I.L.E. Counselllng (SCIO) Trustees. Report Stsmlent Engagement and Ouireath Represented the organisatNJn at a YPI event at a Ilal ASN 9kn1, connectiNJ with 80 young people and staff. . Conduixed a studert evaluth survry in high sctrKd, Tetyvirvj 371 respon on futu groupvKsrk themes. Our 015 not onty delwets tWapeutr inteNention Ixft al>) cuthates preventstlve èjucauon, relatKr6hip tsJik1iThJ, and Tralnlng Dlvlth¥n Wlth tr rUitMent crf a Tralnlng Manager, 2024 marked a skJnifKant phase of devebwnent for our Tralnlng DMsb)n. The expans of our Dlploma In Counselllng and Psychotherapy was matrhed by an irKrease in trainers aThJ the successful IMlynenlatNy1 of our Tralnlng Asslstant (TA) modol, opatyrrfJ a tlOir d luture traIrS Irom our tr44n gate ro)l. We seveTrl rw CPD vykshops achieved CPD •e¢r•dltstlon through CPO Profe55kJwl Sewvies. We Lo Strengthen nats)nal parmershlps, dellvertry our M.W.A.H. We have also iMplnj Turnltln, a dyital knmir#J plattom), to Streamli asseSSnt and for students. Trlnlng Provlslon Our Trainlng Divisw)n continues to thrive, offeriThJ a growiry of professbnal de)nent opp)rtunit5 for indlvhjuals arKY organitiOnS auoss oUand. we strewtF1 our trainirg with a dlverse and Kalabl• t•am of On•r$, devqb)ped thNJugh our Traln•r Fr•mewort whkh nurtures extemal profe10nalS arKf iniernal graduates. Our traSnlThJ wc9rammes I1., DlplonH In Counselllng and PsydPY Participants: 152] | Teachirvj hours.. [20 hours pl] COSCA Counselllng Skllls Courae Courses dele.. 11] | Pafbapants: 118J Asisf (Suldoe Interventlon Skllls Tralnlno) Sessions.. [31 | Attendees trained: [481 M.W.A.H. Ment•1 Wellbelry and Health Courses delNeroJ: [1] I Participarts.. [23] Partner organisati5.. [Col Dthnt Netr] . CPD Workshops Wurkbkw5 delNered: 111 | Pr(rfe59Thls trnined: [12] We've also laundEd a rth¥ dKJilal trainiry system. Tumibn, whkh starthrdises marking a1 enhan student exFerFKe. Page 4
S.M.I.LE. Counselling {SCIO) Trustees. Report With continued uUPPOrt from a volunteer marketirvj speciali rcfirK%I our ccthmunkations strategy, improvir¥J tsrgeted treach for each of our dNisiors. Fundlng Our fuling r1 has contlnued to deknp In allgnment wlth our Strateg goals. Last year, we aimed to generate 40% of our cyeratkyI o)sts thr(wh trainlrKJ Ir£e. In 2024, this amounted to 27.6%. We have develoFd cyjr &fvertisiThJ communKation$ Strategy 50 that our approach reache5 the right for right provision, that is, SC015, courLsdlirwJ or tralnirKJ. ThrOh thts, we have streomllred We $Ulty sourced funds thrW: . rs)vemffenr a1 hxal autfthty fundirvj: Open grant applKatlons from private trusts arthj Ir£s$e$. Support iTrJivldua15 WPKJ fundralsed behalf. We express heartfelt thanks to: . The RobErt5q¥n Tru¥t . The Blg Lottery . West Lothian Development Tnmt Ch•llenges W• Facod Our ambith)U3 grovth auoss all three dMskns v¢a5 strategkalty desk3 to wtyiiote Interconnthfty aThJ cNnkkntsrity. whi this has PTrn effertive. it Tequirpd 4vJnifirAnt Iipfrf)nt investrnent Into our Infrastnxture. Statutory serYKe relerrals have IreaSed diaMatKa1, tNJY IT11Y up 43.9•h of all referral& However. thgv. cgrvirgq (k) rrt pmvKts finala1 SUPF)rt to offset the demarbJ, which has Strained our atlity to acccAnmc&te c¢mmunlty referrals arAI cr63ted Orthn31 t1)ttle5. Further challenges included navKJating a hh comwrtive furwJirvJ laape, part*Ular after our Incrme 4ufrk4Eeod £SOO,OIXI, a thresl¥)Id that limtyy access to seva315mall grant provkkn. Organlsatlonal Growth & Communlty Engagei Other hlghlkjhts from thts IrKlude: WelcomirKJ new Bo3rd nkmtets with vltsl thlls and rersrectNes: ExpandirKJ premises to indude a dedlcated tralnlng centre. Meeting th ktal MSPS to aoknte for improved rts1 1th prnIs. Continued SFonsorship of a local youth football team: EnhancirKJ cmjr prese on gxal r1? and digitsl platfm; Finalising our leadership team with the appoints1t of our Trnining Manager. Page S
S.M.I.LE. Counselling (SCIO) Trnstees. Report Future Pla IncreaslThJ delfvery cap> thrcrfMJh traIe nsel11j rrK&I; . EXrI1j Jsxt tranr QPFAYtunities for a hyy-term tr•lnlry c¢ntre b•w# . Devek)pirvJ new therapeutk servlces to meet errthjitvj ne8ts,' ExparyJir¥J xhool rontracts arKI teTrJeritwJ foi n¢¥rt reglon•l ateas. Growing our training delivery to strerWen financral sustainabilty,. Q)IkLMJrdLiru willi li[lS like West Lothlan Lelsure Lo Int¢¥Jraie ¥sta1 and ITtal wellbel Initlat6ves. Fln•ndal revl¢w The FinarKial Statements for the year are set on pages 13 to 34. The Statent of FlnarK6al AcUvrt 13 reflects a deffttt d £14.70412023'. deft6t of £89,453 (as restated)). The Trustees alm to Iv)kl the 4Valent of 3 gewal eXdItU In general fvrKI at any t(me as acontlrrfJerKY to cover unftweseen costs whlch may arlse. ThLs affthjnt was ring.fenced by the Trustees in the DesKJnated Contiryery Reserve Fund at the yearnd to ensure that these funds wefe taken out of general funds ayalkL) to be fredy srent. Further furkts were rlryfel at year-end ty the Tnstees for lease dllapklakns. Totsl reserves arwjnted to £67,397 (2023: £82,101 (as restsbjl). This was made up of £10,429 (2023: negatlve reseNes of £2,985 las reststed)) of unrestricted general reseryes, £56,709 {2023: F69,?n9) nf iiArp%trrirtpA (k4Jnatpd rw¥es [259 (2023.. E15.877) cl rettr1 reserves. st•tement of rlsk Trustees have a duty to Identify ard Thiew risk to whlth the Charity Is exFQSed and to erUre approprkate controls a in pe to provKk rea50r$ab assuran &ylnst fra1 and error. The Trugtces ho¥e mnJhred thox ri3k3 and are 3Qtisfrtd that tlw have Irknjdfftd wocedures to Mgate rossibk effects of thxe risks. Flnandal In•trumMts The charws aLtfvits it to a wmter d fina1 rlsks IThJI1f#j oEdit rtsK cash flow risk aThJ risk. The [e of financoal derivatives is governaj by the drI5 [e5 approved by the trard of trustees, whKh prcwK1e written wirK1pS on the use of finaThial thrwatives tr) manage these risks. The charity does not Ltse thrivabve finaThial ln5truffnts for srrfulative pUrpys. Page 6
S.M.I.L.E. Counsellln9 (sao) Trustees, Report The thartys tIvItieS ext it primarily to financial risks of charoes in foreign oJrrency excharqe rates interest rates. Tr charty uses foreign exthowe fryward contracts and interest rate swap contracts to W Ihese exFosures. Interest Laiiro assets 11a.11t1e5 a hekl at f1 rate to fSre certainty of cash flows. The charity's Pri)p flnl a55ets are bank balarKe5 cash, trade aThl rtIEr re(dvabks, aThl Investments. The chanvs credrt risk rnarty attnbtrtable ro ts trak receNabÈs. The amounts pre5enteJ In the txilance thet are net rf alkmar$ for doubthil recefvabks. An k)Wan impaient i% made where the ts an identffed k)ss event which, based on pThiws eXperfee, Is evkleft of reduct6on In the reclalIty of the flows. The credit dsk on I]uAl furvjs a1 derivathe finandal In5truff£nts Is Ilm6tel uSe the counterp&ties are banks wrth credit-ratiros assvJned by internatinal cred6t-ratlng &Jendes. charity has rKJ signifant o)rKwtrntiM of cr&llt rl¥ with expyjsure c•Kr a Lirye numtr cl countefPartle5 custrr5. ITh order to malntln Ilquhyty to ensure tlk sufftknt funds are avallabbe for ongolng operatlons aThd future developmerts, the chanty LW a mixture of loThJ.terni and slK>rt.temi debt finance. Further detsiLs regardirs 14uKIIty rsk can te f(ythd in the ststenl (l rA)IS Ir the nnanclal 5Latemenl5. Dlsdosurt of Inforniattan to audltor Each trustee has tsk steps that ttw to have tsken as a trL6tee In Nder to make themsdves aware Df any releyart audrt infmb)n and to e5tsblish that the charity's atK1itor 6 aware of that inforMatk. The trustees confim that tr is Th) relwt infmats trot krthv of a1 of whth they krKM the auditc* is unawart. The annual re[t was thè tnjstees of chty cffj 6 May 2025 aNI Sign m Its behaLS ty.. Pase 7
S.M.I.LE. Counselling (SCIO) Statement of Trustee5' Responsibilities The trustees are responsible for preparirKJ the trusw, aThJ the firbancial ststements in )rdan wtth apF4Kabk law arKI United Kiwkni ACCjnting Standards (United Kingdom Generally ept8J Accounting PractKe), iLKIlng FRS 102 Tr FinarKial ReF11j Starthrtl aPICable In the UK and Republ of Irela.. appltsble to tharits in kotlarl require5 tr to Wep0 fina1)1 staterrtnts ft)r each finanoèl year whKh give a true a1 fair of the state of affaiis of cFKiilty and of the Incoming resources and aprdtition of reSrs, IL11rj ts irmme aThJ expEndIre, cé thanty fot that In ppari[¥ these findjaI 5tatefflents, the trust5 are reNui18J to: . set 5utsbk rniuntlThJ rK4kles arwj apwy thun ((tenty. . make )l)en arKI tIt a reay)nable ar#J VLKnt: state wr applblE aco)undro standards. trthrlIVj FRS 102 hav@ folkYwl, Sub to any material departu dith&J aThJ expkined in the financial 5tstements: and prepare the flnarKI 5latwts COfKewii basls uiikn 11 is i1[VrOdie Lo WV>ur that tr wlll Ctin( in blneSs. The trustees a reswJnsIb for kw'rvj prow cOuntij records that can disclose wrth Sonable accuracy at any time the finaal F)sition of the charlty and enable them to ensu that the financlal Statements COM wth Charltles aThJ Trustee Invests IkotlaThJ) Act 2C()5 and The (Jarities Accounts (kniiaThJ) Regulatlons 2C(6 las atrthjeo) arKI the provis•Jn5 of the Constitutson. are a150 resp)nslbk for safeguarding the assets of the chanty ar herKe for tsklNJ reasonable steps for the preventlon and ¢Jetertkn of fra1 atMI (ther Srrvjularllles.
S.M.I.LE. Counselling (SCIO) Independent Auditor's Report to the Members of S.M.I.LE. Counselling (sao) Oplnlon We have audited finawKidl sidlun¢nt5" of S.M,l.L.e. Coun5elllrNJ (saoi (the 'charty'l Tor the year etKled 31 Decernr 2024, whKh comprise the Statement of Financial Activities, Balan Sheet, ststernent crf Cash Fkm. a[ NUL. io ihe FinarKial Statements, Indalrj a sumnKary of sncant accountirrfJ pJlKies. The finarThl rep)rting fram•¥0 that has been appli&1 in their preparation is United KI[w Account1j StaiKJards, uMpring Charitle5 SORP . FRS 102 The Flnandal Rek>Jting Standard appItsb in the UK a1 Rewblt of Irelaryl. applKable law (Un0 Kingdtyn GerEralty Accepted AccountiTrJ Prte1. In our oplnknn the financial Statts.. ge a aTrJ fair VI of ttE sraTr of the chartfs affairs as at 31 Decanter 2024 and of its results for year tkn e. have Ln prorth prepa1 In aCCtydae with Klrgkn) Gervalty Actnfig PrXti,. and . Iwe been prepared In aCCtytsr wth wulrthts cl the charl a1 Trustee Investment (Scotland) kt 2005 ard re9ultttkJn 8 01 the Accounts (knlJTrJ) RejutI)n$ 2L)J6 (ds amerKled). Basls for oplnlon We ¢ondu¢d our audit In ac¢ordarKe with International StaThJards Aln9 IUKI IISAS (VK)) aiid apICable kiw. Our re¥¥bIlItS under tlw staThJards are fUrttrr descritrd in the auditor respJn5ibilitics for tre audit of the finanaal ateffthts sectKM of our report. We ale iThjeil7t ur the charity in darKe wlth the ethnl r4uirements that are lant to ¢JJr audit of the financial ststements in the UK, IrKludiNJ the FRCS lthkal StaThJard, we have fvlflllej our othei eUiKdl Fonslbillties in accordarKe wlth these r&Juirements. We beltve that the eVKIer we have obtalned i sufficient and appfoprlate to provKJe a basis for our op6rth. Condu0¥ r•l•tln9 to golng concorn In auditirrfj the flnarKial Staternts, l1j that the use rf the Wng corKem basls of accounYrwJ In preparatwjn cl finaiKial statem&ts is apyowats. Based on the work we have Ferf0Md. y have not thntified any material unCertaintS relating to events or coThJlUons that, IrK11Ualty or collectsvdy, may cast siqnrfjcant (bubt on the charity's ability to conlnue as a going corttm for a rvk)J of at least ts¥efve rrth5 fr(Mn when the original financial ststements We atn"Sl for IsSL. Our reSPsIbIlS aTrJ the YesFonsiIItS of the trustees with rtspt to golThJ coeM are described in the Oant sections of this report. Other Inforniatlon The trustees are re5Ms1b1e for the otlw infrrntm. Informatk)n the informat*)n induded in the annual retmrt other than the financh31 statcments and our aud¢torf5 rep)rt thereon. Our the finanual 5tatenEnts ¢kes r#)t cfftr the 0 infomiatV and, eXpt to the &Ytent othewse explioty stated in our reFrf we ¢SD not express any form of assuran corKluslon thereon.
S.M.I.LE. Counselling (sa0} Independent Auditor's Report to the Members of S.M.I.LE. Counselling (scio) In connecthn with our alIt crf the finanaal statements. our resp)1 is to rthj other infonnation a1, in (knno so, conskler whethw the other Infom) is rnatena1 inconsistent with the financial slaterrts or our know obtained in the alIt or otherwise appears to te material misstated. If we such matenal ir£onsLSterKS OT apt4srent matenal misstatements. we are required to determine whether trre is a material Mtement ifi the finantial statements or a materlal mlsstatement of the other information. If. bas&d the work we have perfomRd, we conclude that the ts a material mithtsrynent this other infom)ation, V are required to rekX)rt that fart. We have nothlThJ to repx)rt In thls re9ard. Matter4 on whkh we are requlred to report by exceptli In the IKJht of our kn(Mtkdge a1 understanding of the tharity arKI its enVIrcfflent otrtalrtsj In the course of audlt, we have not KIenti1 material rnis5taterts in the Tntstees. Rep)rt. We have Trthlrwj to report In of tr fdknviNJ maiters where the Charitie5 kcounts (Scothnd) Regulation 2(106 (as amended) requires Lts to repyt to w)u rf, In our opInk. Jdequate Kcountlng records Tr)t been krf (K returr6 thiua for our alIt have not Len rei¥&I from branches Th)t VISI by Us.. or the financlal statements are In a9reement wth accounury re5 and rern5' ar . rtsin disd05ures of trustees remunerntion Skrts ty law are not made: or we have not receNed all the Snfornwtim ¢yplarkltitirts V•f rcqulrc for our alIt. Re¥bIlItIe$ of trult As explaintrj fTMye fulty in the Strtemt of Tntstees, Rn$11S [5et out on page 8], the trust are reyjneiblp. fnr thp rypTriratlon of tre finar(41 ststements for Ing 5atlsfied that they glve a tn ard fair and for Sh Internal contrd as the trustees determi 15 riere55ary to eftab the pret10Th of finandal rfateffents that a f• frcth material misstatemen¢ due to fraud ty error. In weyarliiy nnarKlal 5tstunents, the trusiees a assewrvj the ab11Y to continue as a goirKJ COern, disdosingi as aPpIable, matters reL4ted to going Conrn and uslrKJ the 9)lTrJ cCern bass of accouniiiN uiikn (tusL< Inte1 to Ikiuklate the clwtlty iy to se opwation5, or have realistic akntive but to do so. Audltor responbIlItIeS for the audlt of the flnandal ststÈrnents Our obJ&tives are to obtain reasonabk assuran aut whether the finatKlal slatanents as a whole are free from material misstatement whethw due to or emy. ard to issue an auditorfs report thèt Includes our opIn. Reasonable assurarKe is a hvjh of assuraTh2, but 15 not a guarantee that An aljd rnNlit•Y in acconIar with ISAS (UK} wll aKvays detett a matsrial misstatement when it exists. Misstatwnts can arise fr fra1 error and are considered material rf, ItxllvHlually or In the )regate. coukl rpawr•W ext to infl tr thisKJrs of (r5 taken on the basis of these finarla1 siatements. Extent to whlth the audlt wa5 (apal rf dete£llng Irregularltl4 Indudlng fraud We k1enfy as5 the risks of material misst*wwt crf the finarLial statemts, whettr due to fraud or error, and d&wJn and terfomi audit prlUreS reskKfflSNe to thjse rtsk8, including obtslnlng alt that Is gJfficErt aNI apprcpriats to a basi5 for our opinhjn. Page io
S.M.I.LE. Counselling (sao)
Independent Auditorfs Report to the Members of S.M.I.L.E. Counselling
(scIo)
Idendfyln9 and asseINj pOtlIa1 rlsks rdated to irregularities
Irregularitie5, indudir#J fraud, a instseS of non-cc4nplk3rtt with laws and regulations. We des69n
prC(edU in li with our rwnsibilities, outlin8J atove, to d&ect materk?I misstatements in
respect of irregularities, indLKlir#J fraud. The extw)t to w(K&lure5 are capable of detectiNJ
irregularitfies, InclLkling fraLkl is detsId tdow:
the nature of thè regulatsd Sr. ¢tscA envlyonrwit and urKkntaNliThJ nf t1 pntity inrlijdlng.
but not re5trkted to, the urnknstsrnllng that t trust are not remunerated, aThJ the preva
of fraud in the sertor e5rjaI in thp rtjrrpnt unrprtain ecOrlIC envlronment,.
any mattets we htsivtled hang otrtalneAI arrtl revknltd tre ChartiV5 d(KUnnI1jon rf thelr
FoIKies and WC(edU tirj to..
Identyfylngi
evaluatirg and cOMpP.ry with lov a1 regubtions and were aware
ot any Irthn ot rM)n
S.M.I.LE. Counselling (SCIO) Independent Auditor's Report to the Hernbe of S.M.I.LE. Counselling (scio) . in kIress1rWj the rsk of fra1 thn)h managairt trIde of contro&, testir¥J the appmpriateness of journal entr and rthr lJustments,. assessiro whets the )[ements made in making accountiryj estimates are iThJthtive of a p>)tenbal LNas; arKI evaluating the business ratK)na of any signiftsnt transact that are unusLbal or outsKle nomal course of business. We a150 (munated relv4ant KIentIf laws arKI regLsiitions arKI kthntial fra1 risks to all errfjaqement team members remain&1 akrt to any ltx1Kat cl fraud or r#1k?n wlth laws and regulathjns through(yJt the aLMI Due to th• Inherwt IlmtstKKs d an audll th•r• 15 an unaIdabl9 rlsk that we rnay not have detecied scffie material misstatements in the financial statements, elen th0h we have proFtrty pL4nned arKI rerfom&J our audrt In xcordance wrth aLKlitiNJ stsndards. For examp, as with any a1[ tsre rrynaine(l • hwjher risk Lrf rwn-detrftKM rf itteguLarities, as these may invOe colluslon, forgery, intentional 1$55. misrepresentations. or the overrhje of intemal contrds. We are not reSnble for nting fraj or rn-cOMva1e with kiw5 a1 regukitions arkl cannot be experted to detect all tra1 and non-comp11an wth lav•5 a1 wulatKXS. A further descriptKM of our le5wn.1th5 for the aY1t of the financwl Statents 15 kxated on the Flnanclal ReP)rtI CourKll&aws,'s Yb56 at wM.froory.uWauditor5rwonsibi1ths, Th15 de5cripth)n ft>rn15 part of ¢)ur atKlrtor&ap)SS reFYYt. UM of our report Thls rep)rt is made sokty to the charity's trustees. a5 a b)ty. in accordarKe with SectKJn 44 (1)Ic} of the Charlties and Trustee In¥estrnent IScoUaThJ) kt 2CQ5 ar¥J RegUlatn 10 of the tha11t Accounts {kntlandl RegUlaonS 2C( lès aftdI. Our alt work has urwjertaken so that we mlght state to the charws trustees ttp)se Matte Y a requir&J to state to them in an audrto¢5 rert and for r¥) other purFrf)se. To the fulkst exient pemiitied do Thjt apt or assume respjnsibility to anyo cther than drity arKI its trustees as a tL¥Jy, fty our a4•Jfit worK fty thls reFQrt, or for the oplnh)n5 v have ftyFl. MorrL% & Your¥J, ElvJible to att as an alItOr in rms d SeCtK 1212 ¢M the CL¥npan5 Act 2LMJ6 Chartered l£countants 6 AtIKJII Crescent P(.rth PHI SJN 3 June 202S P)Je 12
S.M.I.LE. CounselllThJ (sao) ststement of Flnandal Athliles fof the Year Ended 31 December 2024 {Includlng Income and Expendliyre Account and Statement of Totsl Recognlsed Galns •nd Losses) IA• r•ttt•d) Y•at •nd•d EalK)n$ and Wes ctsrltse aaMts other trIng a115 12,078 3,XlS 187,667 133 133.191 145269 3,XJS 417*15 133 20,845 119,056 I39,) 6,720
J2,132 I,118 117.361 184,771 Income X13 7 448 753 Éxpendliure on: Alln9 funds charitab Iio)) 195 335 110)) 15321 537 674 T•tsi ExF•idrture 195 435 Net In(onlle¥FeTrltturel Transfers lun05 ?,Y48 122,4521 5666 6B34 114.7011 1$2.&21 136,5911 189,4531 Net rntylernenl Sn fu 13.414 1115ry)1 115.6181 114.7041 1413121 112,9Y)I 134.6411 189.4531 funds fcw fuTrJ5 frwwd 21 p¥>5 17 10 Y ftym an rtè¥al wtof Ihe52 fir1 pa 13
.M.l.L.E. ewnl11th9 (sno) ststement of Vlnanclal Acthiltles lor the Year Ended 31 December 2024 (Zn¢luthng Inrome Jrbd E¥pendtture Account •nd Statement of Total Reco9nlsed Gèini and L¢) P•Je 14
S.M.I.LE. Counselling (SCIO) (Registration number: SC046166) Balan Sheet as at 31 December 2024 2024 2023 £ (A6 rart•t•d) rixe41 assets Tangit4e assets 16 11,651 Current aets Dettors Cash al bank aThJ kn harn1 17 18 8,715 8,187 107,540 94,397 Creditor¥: Afflnts falllng du• wlthln on• y••r Net rrIftt ass&s 19 FurKls of the thwlty: 69,209 Reslrickd funds 259 15.877 Unrnsirl¢ted InLY)me furnls UnrestrKted furKIs Totsl funds 21 The flnanclal statements on pa9es 13 to 34 wtre aPprtr by the Irustees, and auth1 for 65 on6Ma 2025 and s. n thdr beha by." The rk)tes M pages 17 to 34 form an iniegral part d these fala1 *atents. Page 15
S.M.I.LE. Counselling (SCIO) Statement of Cash Flows for the Year Ended 31 December 2024 2024 2023 £ (As restated) Net Q5h eXFErKlre (14.lOq) (89.453) Adjustments to cash ilows from non.(ath Item• Depreciation (10,820) (88,840) w0j capltsl adjustments {InCreasellrease in debtors Increase in creditors Increase in deferr&J irKcMne 17 19 {528) 26,549 8,091 10,208 Net cash kn frcrfn operatirvJ tI¥l Gish flows from Investlng actl¥ftl Purchase of tarvjible fixed assets Net In¢Se1(deuea5e) In cash aThl cash qUaIeTrts Cash and cash qulvaknts at l January Cash and cash ul¥alents at 31 26,310 (70,541) 12,615 {72,9941 All of the cash tljvts are derlved frrn continuSThJ orrakn% durfrwJ the two wkxl.%. The Trxes on il to 3q forTn an integral part (* trw finaTh?al stateffents. Page 16
S.M.I.LE. Counselling (SCIO) Notes to the Financial Statements for the Year Ended 31 December 2024 I Charlty stats The charty is a ottIsh awroiable Irthrp)ratd (yanlsatk)n (sao). aNJ is registe wlth the OffKe of the Scottish Charity Reguktor urbkr Chanty Numter SC046166. Fairbalm Plouse 6 Fairbaim PIKe Uvlngston EH54 6fN These flnarKo1 slat were auttKI ftjr 155ue ty the mL5tee5 on 6 May 2025. 2 Actountln9 polld Summary of gnIt1¢ant K(ountlng polkle• and key Kcountlng estlmat The pdncipal accountlrvj F(91K$ applkd in the preparat of these finarKial ststements a set out telow. These Fdkles haNt be aplbj to am tre 1$ preted, unless otrthylse ststed. Strtsmert of compllanre The finawal statements have LEen prerkired In aCc(thn wtth Accountir¥J a1 ReFortir¥J by Charlties: Statement of Recomwnj Practice to charltles preparlng ttrr acccyjnts In accordarKe with the Financial RepJrtiry Stsndard applKable in the UK and RepublK of Ireland IFRS 1021 (effective l January 2019) (tharitie5 SORP {FRS 102)), the FinarKkil Rewting Standard applkable in the UK and RepublK of IrdaThJ (FRS 102}, the Charitses and Tntstee Investment {Scotland) kt 2CK>5 arKI tre Charitits Accwr)ts (kodard) RegulatkyB 2¢x (as aNThled). Ba5 of preparatlon 5.M.I.L.E. CLJUn5elllng (sao) meets the dennmn (K a wbllc fnalt entlty urthr FRS 102. A55ets and liabllltks are nLl11Y rn{l at hlst(Ytal cost ry trar)n value unless )tteTh¥& stabj In the relevant accountirrfj FolKy rntes. These finarKkil statements are ented in sterflfWJ (E) a1 rourmled to the n&irest El. The charity extend&4 its year in the pre¥K)us Yr. The ccrfnparnti¥e inform)t)n in thex finjnual ststements covers a rICAl of thirteen nmints. Golng concern The trust&5 consider th t1 a rn material uertaintIes aLLrt the charitys abilty to continue as a gng conrn nor any nIficant of uncertainty trt afflxt the caryirKJ Val of assets held by the charty. Page 17
S.M.I.L.E. Counselling (sao) Notes to the Financial Statements for the Year Ended 31 December 2024 Redasslfiotlm of c•mparadve amounts Additional prepayynents and accnjals ¥%tre KIenti1 whKh 51vJuhJ have Len r¢#3n1$ed In the prl)r year and so the comparatNe anKwnts in ttr fina101 ststrnts have ien reslatèj. Income All income 6s reccJnised ortt the drIty has entitkn)ent to the 1cthe. it is probable that the income will te receNeiJ and the anMyJnt of the receivabbe can be nsre rella1y. Donath)ns a rniSed when tharty has been notifted In wIng of b)th the amount and settlement date. In the evert that a ¢a is sUbit to corKIitMs that r8]uire a level perf0mnCe by the thanty bef tro d)arity entitl&Y to the funds, the irthne Is deferrod and not recoJni5ed until either colIon5 are fulty rrrt or fVffilrrt of th)5e cOndrtks is wholly within control of tharity and it is wobable that t (dit$ will LE fulfilled in the reportln9 rrl(xl. Grants racelvable Grnnts are reccJnised when the charity has an entitlement to the furMIs and any condttions linked to the grants have tjeen met. Where krfomN4rKe Co100nS are attach&l to the grant and are yet to be mpt, thp 1% rKrxJni•A a% x limhility irwliMlpA M thp %hppt tl•fvrrpd inrnmp tn Deferred IrMe reprv3ents amounts received for future Fericrtls aThJ is reSed to IrmIng resources In the perkxl for whkh, 6t has Ln receiv&J. incLYne is onty deferred wPen.' - The dorvjr that grant or ¢)nathJn must onty be used In future accounUTrJ perf¢)Js,' or . The donor has imrnsal cOndtn$ which must met tfore the charity has unconditional entitkmert. Morrisons Supermarket (kjnated drinks aTrJ Snack items for the tefft of our dnts. The value of Expondlturn All expenditure is rwnisaj I)r t1 is a kgal constrfft oblwJatKin to that expendlture, Itls probable setdement is required and the amunt can t [rEasud reliab. All costs are allted to the applicabk exFendrcU that aggrtwte simiL4r costs to that category. Where costs canncé be dIrdY attributed to particukir WJirvJs ty have ten alIctal on a basis consistent with the use of resour. with central stsff cost5 alkcated on tk basis of bme spent, and depredation chanjes allc(ated on the FQrtM)n of the a5 use. Other supFort costs a alk(ateJ bas8J on the Page 18
S.M.I.L.E. Counselling (SCIO) Notes to the Financial Statements for the Year Ended 31 December 2024 Ralslng funds These are costs Incur in attrartiThJ voluntsry ir. the marsnt of investments and those incurr&J in trading activities that raise fvnds. charitab exndItuTe comfvs te costs iJrr ty tr tharity in the delivery of its xtmties and seryKes for its tenefickars. It indudes tmkn costs that can be alkoted dirth to SLKh rKtivities and tIW a)srs ( an IrKI1 nature ressary to supp)rt trthi. SupFQrt C4)sts irKlude ntral furKtkns ar#J have ten aIbxatj to activty cost categorles on a basi5 consistent with the use of resour, for Mple. alkratiw protErty a)5ts fy fkx)r a5, or Fer caplta, staff costs ty the rne spent ar other costs by t1r usage. These irKlude the costs attrtknbte to the charws ojmp11an wlth constituuwl aThJ statutory reqUIrnts, iILKlng a(Kli( strats]K manageMt and tntstees meetings reimbursed ex[Se5. Volurte Trainee counsellc$ are unpald imjt gain arnl necessary work wactre hwrs. The Charlty had 15 tralnee counselk)rs durlThJ tr£ year. Taxatlon Tanglble flxed assets Individual fixed assets costiThJ £l,(MKI or nve a iniiialty r1)nIed at cos¢ less any subsequent Depredatlon and amortlsatlon Depreciation is provthj on tangible fixeAI assets so as to write off tt cost or valuation, less any estlmat8J l11 value, thelr ex[tsd useful ecoThynic lffe as f01b. Asset dass 01 equiFffnt 25% l1rJ baLle Debtors a val1 at cost at r-eThj arKI adjusted for any amunts conslder8J to be irrecoveratde. Cash and &7sh equlvalents Cash aTrJ cash quivajents axnwise cash on ha1 aTrJ b3nk de>s5. Page 19
S.M.I.LE. Counselling (SCIO) Notes to the Financial Ststements for the Year Ended 31 December 2024 Fund struthre Unre5trirt&J Inccffie funds a gertral fijnds that a availaL* use at the trustee5 dwtyon in furtherance of the obite5 of trE dwnty. Unrestricbj desw3nated a rifeal ty tr tnkn for a partkular purrAise in the year aw. Restroct Inc(me fuThJs a tsjnated for In a particular area or purFrf)ses, the use of whith Is $trted to that area or wrp)5e. Operntlng leaw• Rentals under operatlng kases a dr9ed to the Ststanert d Ftnarthl ktlvtOes a stralght Ilne ba5 over the kase term. funds funds 2024 lunds nds 2023 tX)natlon5 Grants 12,078 12,078 133 191 20,845 20,845 119056 133 191 133 191 119056 139 901 Total 2024 UnrertrlLted Total 2023 fun FuTrJralYng events RIMJM SF(snsorshlp Easy fU1lng 185 6,250 285 185 6,250 285 3,2iyJ 105 3,2rJJ ios Page 2U
S.M.I.LE. Counselling (SCIO) Notes to the Financial Statements for the Year Ended 31 December 2024 5 InLvme from ¢rther tradlng actl¥llles funds funds 2024 funds nds 2023 Counselllrwj servi Irrn TrainiTrJ 229,441 229,441 184,771 184,771 707 117?61 417 815 302 132 Total 2024 Total 2023 nds nds MlScelL4ne9 Ir((*ne 133 133 7 EXdItre on ralslng fund• T•)tsl 2023 fund• 2024 fund• Costs cl furKlrai51ThJ I{) Ico 532 532 P•Je 21
&M.Z.LE. CounMllln9 {SCIO) 110tss to the Flnandol St•teffl for the Year Ended 31 Dttember 2024 T•1 2025 S (Ai r•4Mt•d) 4,945 38.875 14,419 765 1433 1.650 1.636 1.389 41.956 irn J,141 1365 b13 34.179 24 121.639 2rn183 24693 I,710 8,514 sz 765 248,225 J).361 9,215 34,SSi 678 Staff staff SuFth C#her 1242 211 ssl 4.126 Ira Venue Hlre 1.178 1,471 39,045 I,n4? )14 9)1 1,471 19, 14,744 27,212 9? CkanlThJ. athj malntenoKe C•Dlg•7 and <atorkng c e4ulbYDer rn4rs Depreciatbn Supwxt ¢e6ts 1292 4&17 i.iiz 771 2,029 1,594 11948 34a 1&170 2352 39.022 16.564 5 242 71 197 17.615 957
S.M.I.LE. Couns¢lling (SCIQ) Notss to the Fln)n¢lal Strt¢m¢rtts f•r the Year Ended 31 Decathr 2024 2024 2025 kujal 329 12.316 17*75 9.674 8,752 18,426 Tephone. abkt A.179 3,679 5.B36 2.SCrf) ual 929 270 Suwflrrths 1,270 1.656 eank Interest dwges Professwl fe¢5 Pay1 fees 633 415 753 2.333 792 792 15170
S.M.I.LE. Counselling {SCIO) Notes to the Financial Statements for the Year Ended 31 December 2024 Vnrestrirted Total Unrestrlctsd Restrlcted Totsl funds 2024 funds funds 2023 Audit fees Audit uf LI fir[KI other fee5 PaKJ to audltor5 Irtyr¥knt examlrw fees Examlnattm of th@ flnaal ststents 1,2C#) 158 158 957 957 IONet Incomlngl•ng resources Net outgolr¥J resources for the r 2024 2023 AlIt fees 4,200 613 IITrustees remuneratlon and expenses No trustees have received any remunwat>)n from the chanTr durlng the year. No tWStees have any reimtMKsed exp or any other beneffts fn)m the charity durirwj the Pèje 24
S.M.I.LE. Counselling (sao) Nots5 to the Financial Statements for the Year Ended 31 December 2024 The aggregate Foyrdl cjjsts V•ve 35 fdkms: 2024 2023 £ (As restated) staff costs durlng th• year were: Wages and 5alarE5 al security costs Pen5tsJn LYYaL5 Otlw staff costs 357,973 26,552 15,297 348,812 22,884 12,844 405 The mnthty aver•3e nurnter of per95 emphyfftl ty the drIty durlNJ the year exwtssed as fvll Ume 8]uivalents was as folk)ws: 2024 2023 Average number of empbyees 15 14 The number of emp5 eff(AtMrMts fdl %thln tre followlThJ bafr was: 2024 2023 É70,IJ)1- £80,LU) £80,] - £S,C(M) The total empbffte IrtS of the W marw? rrg)nrl cl the tharity Y £71,664 {2023 . £81,731). 131ndepetht examlnerf$ r¢mun¢r•l 2024 2023 Examinatlon of ttt finala1 statem
S.M.I.LE. Counselling (SCIO) Notss to the Financial Statements for the Year Ended 31 December 2024 14Audltovs' remuneratlon 2024 2023 ALKIit of finanoal ststements Other fees to audlt4 All other non.aLKtit 5ervKe5 IlnaThJal swwnents athfjlt8J In tr m year. 15Taxatl¢ The charity is a reglstered charty and is therth exempt from taxatvJn. 16Tanglble flxed assets FurnIr and equlpment At l janlry 2024 AdditityIS 2,453 2,453 At 31 D&eml 2024 At l January 2024 Charge for the year 613 613 At 31 Dttember 2024 r4rt book value At 11 fjprpmhpr ?n?4 At 31 Cxemter 2023 Paje 26
S.M.I.LE. Counselling (SCIO) Notss to the Financial Statements for the Year Ended 31 December 2024 2024 2023 £ (As restated) 1,932 5,555 70) Trade debtors Prepayments 5.202 2,561 952 18C4th and cash equlvalents 2024 2023 Cash on hand Cash at bank 628 254 19Credltors: amourts falllng due wlthln one 2024 2023 £ (As reststed) 6,263 7,873 Other tsxakn and sodal seojrlty Accruals 8,21N) 32,485 P•Je 27
S.M.I.L.E. Counselling (SCIO) Notes to the Financial Ststements for the Year Ended 31 December 2024 200bllgatlons under leaxs and hlre purchase Total future minimum kase payments urthr r-(aelloble operats'ThJ leases are as folk)ws'. 2024 2023 Land and bulldln Within one year 30,192 15,096 Wlthin year 403 403 28
S.M.I.LE. Counwllln9 (KIO) Nrte% to th Pin•nrlal Slat•mws fvr th• Year Ended 31 Dttember 2024 21Fwbd¥ BJl•rKe at 31 l>•c•mb•r 2024 2024 2¢Ui83 1195,435) 10,429 Desbwled WOMY ryhjrteTrar 56,709 67138 ftotvtsc TrLEt. I 15322 555 {53.Wl 116,1331 117,50)) 259 15,578 17,YA Steps N2 Work lund ivty gr¢vp lund J£adBmy luthj Cejartrank fu1 4,SJl 9.872 14.537) 19.177> (121 12
&M.I.LE. cnSellIng {sao) Notss to the Flnanclal Statemenls for the Year Ended 31 Decembor Z024 2014 jar Yrj SCW fur nlrtw PLthTry 144.wl (29.) {25.6ni {18.9111 {47,7631 {24,4741 15.59ZI 163,2201 I3,)) 16,l341 29.956 25h72 18.941 47,163 24.474 5,592 63.220 West Cabjer Hkjh fund Whlibjrn kademy fur Winchtt kndemy lur Sh011 Htyh fuTrJ .9 Lottery. Inyowrvj Rotert50n TrL&. Cost ol Lr rr and Cybu Secwlty Fd Coun5ellkng5ervtqS 6.131 363 339 259 Total lund•
S.M.I.LE. Coynselllng (sao) Ilotes to the Hnandal Ststements for the Year Ended 31 December 2024 at 31 23 É (kn Mstat•dl Geral 3Y,Ui IM.926 (197.7881 10,593 12,9851 Dnat8Y prcprty malntenwKe fuNI 16,CKO1 13,LV)I D#lU11 •11111 luivJ Toi•l urt••trl<t•d fvnd• 417(¥J 11710 15,322 555 Rthrtstyi Trust. furyl 112.1551 17.387) 116,W)I (23,4911 Trainin9 Prt¢Jramff fund ilid S&tLY cLunIty fuvj Youn9 P¢rnon's GUTrICr fvnd 14¥Jroffjwse F¥0 iw Step5 N2 %%t¥k futyj 16.994 5,935 17.599 1,411 {21.7611 {3.2951 P•Je 31
S.M.I.LE. cnIellIng (sao) Not4G to th• Flnanclal St•t•m•nts lor th• Y•ar End•d 31 DK•mbèr 2024 l•nc• •t JI 2023 £ (As ruts1 srffjy ILtyJ Asisr ruli 14.58SI (33,0401 {13,3401 19,8551 {48,6841 {14,9q61 120.9301 {18.srAI {Ji,LWUI 33,04U 13340 Led¥bonk lund Jrn Ywr4 Hk]h fuTrJ O£aduny fuTrJ St Margarets Acaaemy IUNI 14,916 2O.9XI IB.s 15,LW WhItIn lur wCh¥Jr kad¥ny ityL
S.M.I.LE. Counsellin9 (SCIO) Notes to the Financial Statements for the Year Ended 31 December 2024 unrnstrort Funds General UnrestrKted fij15 represent all aThl exFErKliture relatiffj tt> the primary YS activities of the charity. cthpr tlkin tlw for which fuTrJirrfJ 6 deSnatO or restrKted. The De59naj prokErty n)aIiiiwlK¥ fur¥J reEts dlkipthtsji furrfls set a5K ty frustees to cover FX)sS1b c¢6ts at the erKI cl the 1&75e. The Oe%grbated CtingeV reserve fund rewesents fu5 set asbje ty the trustees to enatjle an ordety dose thwn of the tharity were that ebw required. It reprewts 3 rkN)nths of runnirvj costs akmvj wilh any stair reiluThJar paY[S due. RoLErtson Tntsr FuTrJ represents trainer ard supervE5kin sary rfKt%. The Robertson Trust . Stholarshlp Ful presents hjnding rettival to [TKth oyJn5elllrvJ suprort for tlw receiving sctrthsatship fundlTrJ thrwh Trust. The West Lothkan ek)t Tntst FuThd rewesents fundltvj for a part.tyme counsdh)r, administrator and Offi skxye. Th¢ NcLtro dlver3e ProÈrt fuThJ reFYeseTits fuiKlliwJ rLretr•EU for a Smltst NeurlIVerse Chikl I heraplst tor 11-18 year okjs. The Steps N2 Work Fund represents funds 10 5UPlXXt urffiipbyed or urk1eremployed graduates to access full Ume sustainable empknyemnt after a PaKI Wer Faceftt via West Lcthlan CourKII. The StLKty C?miiD FiJThl rewesents funds to Sup[ • gn)UPS. The varkyjs Hvjh Sch(NJ FuThts represents furM1iw counsdkKs t4al at tre th>)Is to provide ofite counsellir#J to chIren and supp)rt stsff. The CounsdlirKJ Ser4tes Fund rements tTharts sikxlall# o)unsdliw. Ir11j the Walk and Talk Projert. T1 W LM . ImproW LNes FuTh1 rel}1$ fiirrfllr¥J twrds counselllng for chlklren and young peOe in West Lothl)n. The Robert Trust . Co& of Fund rewesents ftK#YiNJ to supttrt ltre the cost of lfvirvj crisis. The and Cyter Securlty Fu1 yeer fiJrKliry tcwavd5 rr and Lybw securfty co3. 33
S.N.I.LE. Counselling (SCIO} Notes ts the Financial Statements for the Year Ended 31 December 2024 22Analysls ol net assets funds Totsl funds at RoslTiLted 31 December 2024 Unresirldea funds Tar¥jIb flxed assets cUrrt assets Currert liablities 10,621 È10.493 1,0 10,3 11,651 107.54Q 56,7( Totsl rt assets 259 Total funds at 31 Dernber 2023 £ (As Mstated) 1,840 94,397 Unrestrlcted funds funds TaNJlbbe fixed assets Currert assets Currert Ilablltles 9,311 69,2C8 15,877 Total net assets 23An41$ of net funds At31 At I nry Hnahtlng DrnI1er 2024 2024 C4Jh e* LKink arKJ In hand Net funds At31 l>ttember 2023 At ijanuary 2023 Flnanclng cash flow$ Cash at bank a1 in haNI 159 204 Net funds 159 204 24 Related pxty 2 mernbers of staff are relat io memters of e1)wd.{o) 6 sotrin.low of one of the trustees arKI was pald £71,664 durlThJ the year.