REGISTERED CHARITY NUMBER: SC047647
Report of the Trustees and Unaudited Financial Statements for the Year Ended | June 2025 for When I Grow Up (UK)
When | Grow Up (UK)
Contents of the Financial Statements for the Year Ended 1 June 2025
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|Report|of|the|Trustees|1|to2|
|Independent|Examiners|Report|3|
|Statement|ofFinancial|Activities|4|
|Balance|Sheet|5|
|Notes|to|the|Financial|Statements|6|to|7|
|Detailed|Statement|of Financial|Activities|8|
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WhenI Grow Up (UK)
Reportof the Trustees for the YearEnded1 June 2025
The trustees have pleasure in presenting their report together with the financial statements for the year ended 1“ June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ofIreland (FRS 102) (effective 1 January 2015).
REFERENCE AND ADMINISTRATION DETAILS
Registered Charity number
SC047647
Registered office Standard Buildings
94 Hope Street Glasgow G2 6PH
REFERENCE AND ADMINISTRATION DETAILS
Trustees
Independent examiner
Grasp Financial
14 Randall Drive Hamilton ML3 8SF
When | Grow Up (UK)
Report of the Trustees for the Year Ended 1 June 2025
Structure, Governance and Management
Constitution
The charity is a Scottish Charitable Incorporated (a SCIO). It was registered in its current legal form on 17 August 2017. It is a single tier structure as such the trustees are members of the charity.
Appointment of trustees
The board, who holds meeting regularly, are the charity’s trustees. The board is responsible for appointing charity trustees to fill vacancies. There must be a minimum of 3 and maximum of 7 charity trustees.
Objectives and Activities
Charitable purposes
i) To help in empowering children between the ages of4 and 18 living in extreme poverty by forming partnerships with indigenous leaders around the globe who are seeking to value and provide for children through holistic community development. il) To raise awareness in the United Kingdom of the living conditions of children living in poverty and to raise funds for the relief of poverty by visiting specific areas in which children live in poverty. ili) To support the work of the charitable organisation: When I Grow Up — Global, registered in the United States of America, in providing funding and leadership to partners working in impoverished communities in countries throughout the world to bring education and feeding programmes, to children without hope of lifting themselves out of poverty by their own efforts and means of providing business advice and support to adults in those communities to enable them to escape from the cycle of poverty. Iv) To develop the work of When I Grow Up (UK) so that it is in a position to provide relief from poverty and provide education and health care in other impoverished areas of the world.
Activities
During the year the charity’s trustee have focused on the practical matters of running a charitable organisation, this includes registering with Her Majesty’s Revenue and Customs for gift aid.
The leadership spent time brainstorming strategy and plans to continue seeing an increase in the help we can bring the children we stand with in the slums ofNairobi, Kenya. During the year a school in York, UK adopted our charity as their partner charity of the year and through many fundraising activities raised support for the children of Huruma slum. We had some JustGiving campaigns where the general public participated in helping us through some specific projects.
We also had several people become partners with us in regular support. We feel 2024/25 was an effective year in advancing our mission, helping children and raising the profile and presence of When I Grow Up UK amongst our circles ofinfluence. Plans for future period
We look forward in 2026 to pushing its presence beyond our circle of influence.
Approved by the board of trustees on 16" February 2026 and signed on its behalf by:
Independent Examiner’s Report to the Trustees of When | Grow Up (UK)
I report on the accounts for the year ended 1“ June 2025 set out in page six to twelve. 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. The charity’s trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 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 the independent examiner’s report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review ofthe accounting records kept by the charity and a comparison ofthe accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as 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 connection with my examination, no matter has come to my attention:
(1) 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; and — To prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts 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.
Statement of Financial Activities For the Year Ended | June 2025
1.6.25
When I Grow Up (UK)
| Unrestricted | Restricted | Total | |||||
|---|---|---|---|---|---|---|---|
| . | Fund | Fund | Funds |
||||
| Notes | £ | £ | £ | ||||
| INCOMEAND | |||||||
| ENDOWMENTS FROM | |||||||
| Fundraising | 620.00 | - | 620.00 | ||||
| Total | 620.00 | - | 620.00 | ||||
| EXPENDITURE ON | |||||||
| Raising Funds | 2 | 216.00 |
- | ||||
| Gifts | - | - | - | ||||
| Total | 216.00 | - | 216.00 | ||||
| NET | 404.00 | : | 404.00 | ||||
| INCOMEXEXPENDITURE) | |||||||
| RECONCILIATIONOF | |||||||
| FUNDS | |||||||
| Totalfunds broughtforward | 4,387.80 | - | 4,387.80 | ||||
| TOTAL FUNDS CARRIED | 4,791.80 | - | 4,791.80 | ||||
| FORWARD | — | _ |
The notes form part of these financial statements
When | Grow Up (UK)
Balance Sheet
At | June 2025
|| June 2025||||||
|---|---|---|---|---|---|
||||||1.6.25|
|||Unrestricted|Restricted||TotalFunds|
|||Fund|Fund|||
||Notes|£||~|£|
|CURRENTASSETS||||||
|Cash at bankandin hand||4,791.80||-|
4,791.80|
|||4,791.80||-|4,791.80|
|CREDITORS||||||
|Amounts fallingdue within||-||:|-|
|oneyear||||||
|NETCURRENT||-||-|-|
|ASSETS/LIABILITIES)||||||
|TOTALASSETSLESS||4,791.80||:|4,791.80|
|CURRENT
LIABILITIES||||||
|NET||4,791.80||-|
4,791.80|
|ASSETS/LIABILITIES||||||
|FUNDS||||||
|Unrestrictedfunds|||||4,791.80|
|Restricted funds|||||-|
|TOTALFUNDS|||||4,791.80|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended | June 2025. The members have not required the company to obtain an audit of its financial statements for the year ended | June 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledged their responsibility for
-
(a) Ensuring that the charitable company keeps accounting records that comply with Section 386 and 387 of theCompanies Act 2006 and
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(b) Preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Section 394 and 395 and which otherwise comply with the requirements of theCompanies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of theCompanies Act 2006 relating to charitable small companies.
hese financial statements were approved by the Board ofTrustees on and were signed on its behalf by:
rhe notes form part of these financial statements
When | Grow Up (UK)
Notes to the Financial Statements For the Year Ended 1 June 2025
1. ACCOUNTING POLICIES
Basis for preparing financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. When costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. RAISING FUNDS
Raising donations and legacies
1.6.25 £216.00
Support costs (Just Giving Charge)
3. TRUSTEES’ REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 1 June 2025
Trustees’ expenses
There were no trustees’ expenses paid for the year ended | June 2025
4. STAFF COSTS
The average monthly number of employees during the year was nil.
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RELATED PARTY DISCLOSURES
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Gilbert Foster, one of the trustees, is a leader for the charitable organisation: When | Grow Up — Global, which is Registered in the United States of America
When | Grow Up (UK) Detailed Statement of Financial Activities For the Year Ended 1 June 2025
1.6.25 £
INCOME AND ENDOWMENTS Donation and legacies Fundraising Events
620.00 Total incoming resources 620.00
,
This page does not form part of the statutory financial statements