THE ABC FOUNDATION REPORT AND FINANCIAL TATEMENT FOR THE YEAR ENDING 31ST AUGUST 2025 The ABC Foundation Seaton Court Cottage, Gullane, EH31 2BD Scottish Charity No. SC046803 THE ABC FOUNDATION CONTEWS Trustees Report Independent Examiners. Report Statement of Receipts and Payments Statement of Balances io Notes to The Accounts li THE ABC FOUNDATION TRUSTEES REPORT FOR THE YEAR ENDING 31ST AUGUST 2025 The trustees are pleased to present their report together with the financial statements for the year ending 315t August 2025. REFERENCE AND ADMINISTRATION INFORMATION CHARrrY NAME The ABC Foundation TRUSTEES Mrs Jenny Gries Mr Stefan Gries Mr Marcus Gerhardt Mr Simon Roser Chair Treasurer CHARrrY NUMBER SC046803 HMRC CHARITY REFERENCE NO ST02032 PRINCIPAL ADDRE The ABC Foundation Seton Court Cottage Whim Road Gullane EH312BD ACCOUNTANTS Ian J Brown and Company 4 Lothian Street DALKErrH Midlothian EH22 IDS BANKERS Barclays Bank PLC Leicester LE87 2BB rocKBROKER Hargreaves Lansdown I College Square South Anchor Road Bristol BSI 5HL THE ABC FOUNDATION TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDING 31ST AUGUST 2025 RucfuRE GOVERNANCE AND MANAGEME Constitution The Charity is a Scottish Charitable Organisation (a SCIO}. It was registered in its current legal form on rd 23 August 2016. Appointment of trustees Trustees are appointed in accordance with the constitution. BJE VE ANDA TIVITIE Objectives The ABC Foundation was set up by Jenny and Stefan Gries in August 2016. It is registered as a grant giving charity focusing on the advancement of education, health and public participation in sport and the relief of those in need by reason of age, ill-health, disability, financial hardship, or another disadvantage. More specifically, while the charity can support a wide range of causes, it's primary focus will be to promote, advance and further its charitable purposes by extending assistance financially and othemise to other charities, community groups and individuals with a focus on the provision of education for children, young people and adults from low-income backgrounds, the support of organizations which help children, young people and their families deal with a wide range of health-￿lated issues and provision of sport, leisure and well-being programs that work with children and young people from low socio-economic background. The ABC Foundation will work closely with chosen beneficiaries to ensure continuous improvement of existing programs as well as successful program outcome. We define success as having raised the quality of life, confidence, aspirations, and employability of the people that seek our support. Our overall ambition is to create a fairer society in which people from all walks of life can maximize their potential. Furthemore, we believe that investing in individuals and their families who are in need of support will ultimately help to strengthen local communities and improve social cohesion. THE ABC FOUNDATION TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDING 31ST AUGUST 2025 Principle Activities The ABC Foundation was founded in August 2016. HMRC charitable status was obtsined in November 2016. The charity was set up with a tK>ard of trustees consisting of four members. The principal focus in year nine of its operation was continued fundraising to further build ABC'S asset base. While the charity trustees are committed to distributing funds to provide financial support to carefully selected causes each year it is also our stated ambition to gather assets and build a significant charity endowment over time. This strategy is followed in the pursuit of creating a long and successful legacy in promotion of our charitable purposes. HIEVEMEN AND PERF RMAN Achievements Duiing the first nine years of operation (Aug. 2016- Aug. 2025) The ABC Foundation focused on fundraising and building its asset base while also extending grants worth a totsl of £338,805. In the financial year ending 31 August 2025, ABC managed to grow its asset base again, which puts the organization on a strong financial foundation for continued future charitsble giving. This year also tumed out to be another strong year in terms of totsl grants being extended with our charitable giving reaching £74,800. Those donations were allocated to organizations operating in some of the most deprived areas of Scotland. Selected charitsble causes included: The Grab Trust - £3,000 The GRAB Trust works in Argyll & Bute aiming to encourage and support involvement and participation in reuse / environmental projects. Established in 1999, it has a long track record of community action with the aim towards mitigating the impact of climate change through practical measures that help people to make affordable and sustainable change. Its work focuses on community education, reuse and sharing resources to safeguard the natural environment, waste less and learn more. Made in East Lothian - £2,000 Established in 2016, Made in East Lothian is a Community Interest Company based in Haddington. This organization supports the wider creative community in East Lothian, promoting creativity as a benefit to wellbeing, climate and community. It develops programs and one-off events to teach creative skills and encourage social interaction for all. Reuse and recycling are central to its mission, and form a link through all activities, including business operations. THE ABC FOUNDATION TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDING 31ST AUGUST 2025 c) Rock Trust - £5,000 Rock Trust are Scotland's youth homelessness charity. It is their aim to end youth homelessness in Scotland by ensuring that every young person has access to expert youth specific services to assist them to avoid, survive and move on from homelessness. Rock Trust advises, educates and supports young people to enable them to build the personal skills and resources required to make a positive and healthy transition to adulthood. Lodging House Mission - £4,000 Lodging House Mission (LHM) was established to empower the lives of disadvantaged individuals. LHM is an independent charity with a mission that transcends boundaries of religion, race, ethnicity, and gender, offering support to all in need. LHM'5 core services include operating a day center, food services and group artivities - all with a single powerful goal.. to make a lasting, positive impact on people's lives and bringing the community together. E) Edinburgh Food Project - £5,000 Edinburgh Food Project (EFP) runs seven foodbanks across Edinburgh. These foodbanks provide people with emergency food provision that covers three square meals for three days. In addition to providing food to clients EFP also offers a range of support for people including housing and employment, as well as operating their own Money Advice SeNice. Eat Up- Glasgow- £5,000 Founded in 2017, Eat Up Charity delivers its services by supplying food to numerous projects across Glasgow, Renfrewshire, and the North Lanarkshire community. Its main objective is to relieve povety by providing food to people in need, thereby reducing food insecurity among the most financially deprived households. G) East Lothian Foodbank - £8,000 East Lothian Foodbank is a local foodbank and part of a nationwide network of foodbanks working to combat povety and hunger acr055 the UK. It provides emergency food and sUPPOrt to local people who are experiencing financial hardship. H) Hillhouse- £3,000 Based in East Ayrshire, Hillhouse (HH) operates in one of the most deprived regions in Scotland. This charity has been working with young people and families who are experiencing financial hardship for 41 years. A significant number of young people and families who come to seek HH'S support are faced with situations in their families and in their own lives which make them extremely vulnerable. This could be because of family breakdown, leaving care, a disability and / or mental ill health issues, redundancy or struggling daily to make ends meet. Examples of services provided by Hillhouse include placements offered to long-term unemployed to provide quality training to equip them with skills to re-enter the workforce as well as free provision of quality clothes to children and young people and baby starter packs to new mothers. THE ABC FOUNDATION TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDING 31ST AUGUST 2025 I) Home Link Family Support- £3,000 Home Link Family Support provides quality home visiting and group support to families with young children who are under stress or experiencing difficulties. This charity currently provides Family Support and Antenatal Support in Edinburgh. In Midlothian, it provides Family Support, Systemic Family Counselling service and specialized Young Parents Support. Home Link's services support families to develop stable as well as more stimulating and caring home environments for children which allow for stronger social and cognitive development and give them a better stsrt in life. Muirhead Outreach Projert- £3,000 The Muirhead Outreach Project (MOP) was set up in 2004 with the primary aim of supporting vulnerable childreni young people and their families through difficult times with the aim of assisting them to ￿maIn at home, and to refer to other professional agencies when necessary. MOP is based in Glenrothes and offers help in some of the most deprived areas of Fife suffering extreme levels of poverty. MOP services include group work, 1-2-1 support advocacy, practical support for families and emotional support for children and families. Its tailor-made packages provide extensive support through a wide range of initiatives that allow families and children to develop skills and abilities to negotiate their own paths and achieve better outcomes. Aberlour Children's Charity- £3,000 Aberlour is known as Scotland's children's charity. Its vision is that every child in Scotland has the chance to flourish. It aims to reach more children and their families earlier, before damage is done, before families reach crisis point. Its wide-ranging services include among others'residential and fostering, services offering a safe and loving place to live for children who have suffered abuse and trauma; 'recovery' to help families recover from drug and alcohol addiction so children can thrive; and an 'urgent assistance fund, providing cash grants to assist children, young people and their families who are suffering extreme hardship. Money Advice Scotland - £3,000 Money Advice Scotland (MAS) is Scotland'5 money charity. It exists to help people in debt, support money advisers, and influence policy. Its mission is to be the driving force towards financial wellbeing for the people of Scotland. MAS believe5 everyone in debt deserves to be treated fairly and offers a range of resources for people going through the debt advice proces5. It also provides trainingi events, and resources to the money advice sector more broadly. Lastly, MAS aims to influence policy and being a strong voice for consumers and people in debt in Scotland by identifying detriment and acting on it. THE ABC FOUNDATION TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDING 31ST AUGUST 2024 M) Helm - £3,000 Helm has been supporting young people aged 15-25 years, in Dundee, to gain education and employment, for over 40 years. As a grassroots organization it has maintained strong connections within local communities while also expanding its work across Tayside. Helm believes that giving young people hands on experience of a job is crucial to them choosing a career and gives them an advantsge over peers when applying for jobs. To make sure that young people gain the experience they want, Helm enjoys partnerships with over 80 employers in Tayside. They offer placements, apprenticeships, employability and give tslks and tours on the work environment and employer expectations. Penumbra Mental Health - £3,000 Penumbra Mental Health is a pioneering charity providing dedicated services for people with mild to serious and enduring mental ill health. Penumbra supports people on their journey to better mental health by working with each person to find their own way foward. o) The Destiny Project - £3,000 The Destiny Project is a children's mental health project providing support and advocacy for children and young people. It collaborates with other agencies and aims to provide the widest possible range of seNices, particularly for the most vulnerable members of society. Through it seNices it aims to have direct impact on poverty, youth related crime, academic attainment, and most importantly, health. Roseberry Centre - £3,000 The Roseberry Centre (RC) provides day care facilities for people suffering from dementia. The Centre provides social interaction within a stimulating and safe environment. Stsrting in 1985, it has a wide catchment area, including Livingston, The Calders, Broxburn, Uphall, Pumpherston. People living with dementia are referred to day care and other forms of support. RC also offers a Befriending Service with face-to-face companionship and support to older adults living in Livingston and the surrounding areas. o) Crew 2000 - £3,000 Crew 2000 (Scotland) aims to reduce drug and sexual health related harms and stigma, improving mental and physical health without judgement. Crew reduces harm and stigma associated with stimulant drug and alcohol use by providing a range of seNices for young people, their families, friends and communities. It provides free counselling for people living in Edinburgh concerned about their stimulant and other drug use. The counselling is person centred, which means that they work with what feels important to each individual client. THE ABC FOUNDATION TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDING 31ST AUGUST 2025 R) Super Power Agency - donation of £3,000 Super Power Agency (SPA) aims to improve the lives and literacy rate of some of Edinburgh's most deprived young people. Through a range of activities, from individual mentoring to creative writing workshops at its tuition center in Leith, SPA work with young people aged 8-18 and give them the powers they need to close the attainment gap in education, foster aspiration, and become successful learners, confident individuals, responsible citizens, and effertive contributors. s) Play Midlothian - donation of £3,000 Play Midlothian (PM) is an experienced and trusted charity that works to improve the welfare of children in Midlothian through play by focusing on health benefits, well-beingi and development. PM provides direct to children services and builds familyi community, and professional capacity to support children. It targets services to communities with the greatest social need. T) Light Up Learning - £3,000 Light Up Learning (LUL) provides one-to-one mentoring for high school students and its programs have been operating successfully across schools in Edinburgh and the Lothians since 2015. LUL'S aims to address stress related issues of unequal access to education and disengagement in the classroom by creating low-stress, supportive, and playful learning environments for young people who have experienced disadvantage. LUL places each student in charge of their own learning and gives them the resources, skills, and contacts they need to achieve their true potential. u) Whale Arts - donation of £3,000 Since being set up by local people in 1992 Whale Arts (WA) has firmly established itself as the cultural anchor organization for Wester Hailes. Located in South-west Edinburgh most of Wester Hailes, population ranks in the 5 % most deprived in Scotland. WA'S purpose-built arts center provides a range of creative activities in high-quality space5 including an arts work5hopi theatre, a darkroom, a co- working recording studio and a community garden. WA specifically tsrget people who are vulnerable to exclusion, with its wod( covering all ages and being separated into wod( with adults and young people. All of WA'S core programs and seNices are offered for free or at low cost. Other grants, cash donations & donations in kind - donation of £800 Other smaller donations during the financial year 2024125 included single and regular cash donations to Unicef and the British Red Cross, respectively. Stefan Gries Stefan Gries (Apr 22, 2026 07:16:05 GMT+1) 22/04/2026 THE ABC FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS ON THE AUD￿ED ACCOUNTS OF THE ABC FOUNDATION FOR THE YEAR ENDING 31ST AUGUST 2025 I report on the accounts of the charity for the ending the 31 August 2025 which are set out on pages 8 to ii. RESPECTIVE RESPONSIBILrriES OF OFFICE BEARERS 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) Art 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit ￿qUirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under sertion 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 Account5 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.. Which gives me reasonable cause to believe that in any material respect the requirements.. To keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounting Regulations have not been met, or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 54•&Ug Ianj own and Company Chartered Accountants 4 Lothian Street Dalkeith Midlothian EH22 IDS Date: 1410412026 THE ABC FOUNDATION ATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDING 31ST AUGUST 2025 Year ended 31st August 2025 Year ended 315t August 2024 Note Unrestricted Restricted Funds Funds Donations 67,809 67,809 204,597 Income from Investrnents 50,000 Grants returns 2,500 2,500 Totsl Receipts 70,309 70,309 254,597 Donation 74,800 74,800 60,300 Accounting Services Totsl Payments 74,800 74,800 60,300 Transfer to Investments 125,000 SURPLUSI(DEFICIT) FOR THE YEAR (4,491) (4,491) 69,297 Stefan Gries Stefan Gries (Apr 22, 2026 07:16:05 GMT+1) 22/04/2026 THE ABC FOUNDATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 31ST AUGUST 2025 11 l. Basis of Accounting These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 2. Nature and purpose of funds Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestrirted fund for the day-to-day running of the organisation. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when fvnds are raised for specific purposes. 3. Related party transactions No remuneration was paid to the trustees or any connected persons during the period. 4. Unrestricted funds Opening Balance Incoming Resources Outgoing Resources Closing Balance Transfers General funds 74,352 70,309 74,800 69,861 74,352 70,309 74,800 69,861