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2026-03-31-accounts

PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

PROSPECTS ACROSS SCOTLAND SCIO

Scottish Charity Number - SC048143

Annual Report and Financial Statements For the year ending 31 March 2026

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

Trustees’ Annual Report

The trustees have pleasure in presenting their report together with the financial statements for the year ending 31 March 2026

Charity contact information

Charity’s name : Prospects Across Scotland SCIO Scottish Charity Number : SC048143 Address : Linda Sharp, 29 Cromwell Road, Burntisland, Fife Postcode : KY3 9EH Telephone number : 07805 386 052 Email address: lindasharp01@aol.com Website : https://www.prospectsacrossscotland.org.uk

Charity Trustees

Sheila MacLeod resigned 10/07/26 Stuart Collins (Treasurer) Linda Sharp (Chair)

Helen Eckford Heather Haywood Alan Macfarlane Malcolm Kinnear

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

Objectives and activities

Charitable Purposes

Prospects Across Scotland's (PAS) key charitable purposes are the advancement of religion and the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage.

PAS exists to raise awareness among Christians in Scotland about the needs of people with learning disabilities and those with learning disabilities and autism. PAS equips churches to be more effective in how they welcome these people, and share the good news about Jesus, in a way they can understand.

The organisation’s main purposes are:

The advancement of religion by enabling churches to present the Christian message in ways that are relevant and understandable for people with learning disabilities and people with autism and to equip and train people with learning disabilities to speak up about their needs in church to help them develop their faith.

The relief of those in need by reason of learning disability by promoting the inclusion of people with learning disabilities and people with autism into Christian churches, enabling them to develop and express their faith by participating in all aspects of church life and to enable churches to be more effective in welcoming and including people with learning disabilities thereby reducing the isolation and loneliness that people with learning disabilities can experience.

Activities

Raising awareness of the information, advice and support PAS can provide to church communities who want to be more welcoming to people with learning disabilities.

Facilitating training for churches to help them to become more inclusive communities.

Facilitating opportunities for people with learning disabilities to take a more meaningful role in church life.

Organising day events for people with learning disabilities and their friends and family to meet together in a Christian environment.

Fundraising

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

Providing initial and ongoing regular support to churches running a group aimed at people with learning disabilities.

Producing resource material.

Structure, governance and management

Constitution

The Charity is a Scottish Charitable Incorporated Organisation (a SCIO), administered in accordance with the terms of its constitution.

It was registered in its current legal form on 19 February 2018 as a new charity having been formed following the separation of Prospects Scotland from the parent company Livability.

The charity structure consists of the Members and the Board (the Charity Trustees).

Trustee recruitment, appointment

The maximum number of charity trustees is 8 and the minimum is 3.

At the Annual General Meeting (AGM) the members can elect any member to be a Charity Trustee unless they are disqualified from being a charity trustee under the Charities and Trustee Investment (Scotland) Act 2005; or they are a member of staff.

A maximum of 2 Trustees may be appointed to the board who are non-members where they have been nominated by a body which the organisation has closely related activities with or on the basis that they bring specialist experience or skills that could assist the board.

There have been no additions to the board and 1 Trustee resignation.

Management

The trustees are responsible for the strategic direction, governance and finance of the charity. There are regular board meetings of the trustees throughout the year, with a minimum of 4 meetings per year. Activities at meetings are typically as follows:

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

Achievements and performance

The main activities of the charity during the financial reporting period have returned to a more normal environment post Covid-19 with most groups now meeting again in person although a number of activities continue to take advantage of the Zoom platform.

The main activities of the charity include:

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

recorded to share more widely.

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

Financial review

The Charity's main funding sources are now currently:

Tartan Tea and other fundraising events are now being run more frequently and it is hoped more can be run in the coming year.

PAS launched a fundraising campaign targeting £25k with a Thrive in ’25 campaign at the start of 2025. They achieved around £21k towards their target

During this financial year income from regular Standing Order donations has increased.

A small number of grants were received

We are grateful to the support from the following :-

Small grant from the Fyrish Foundation & the John James Trust and in addition a bequest from the James Wood estate.

The Charity's main lines of expenditure are as follows:

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

The level of expenditure this year was £50k compared to £49k in the previous year, however the holiday weekend did not run (usually a cost of £12k covered by similar income) so it reflects a general increase in running costs for mainly staff salaries & pensions plus general running cost.

The level of income received was £32k compared to £67k in the previous year. This is a significant drop due to lack of any notable grant funding (£8k vs. £32.5k in the previous year), no holiday weekend income, lower donations and general fundraising.

This meant that there was a deficit this financial year of £17.5k compared to a surplus of £17.8k the previous year

The current bank reserves are at a satisfactory level with 9-12 months reserves, however the charity continually needs to look at fundraising options for sustainability.

Statement of the charity’s policy on reserves

The charity currently has reserves of £45k with estimated annual running costs of £45k. None of these reserves are restricted & there are currently no designated funds

Update on PAS changes

During the financial year April 2025-March 2026 PAS has undergone some changes. Ivy Blair retired as Management Coordinator, Gill Lyth was appointed in her place (September 2025) and Hilary Lacroix continued in her post. Jennifer Maden retired as admin assistant in February 2026. The trustees are very grateful for the years of service given by both Ivy and Jennifer and wish them well.

Gill's role includes fundraising, supporting and encouraging existing groups, encouraging the development of new groups and partnerships, working with Hilary to broaden the reach of PAS among churches in Scotland, and developing inclusion training materials for churches.

Mindful of the increasing difficulty of obtaining grant funding for charities in economically challenging times, Trustees have engaged in some cost-saving measures latterly in 20252026 for the next financial year. Admin tasks have been streamlined by the use of online platforms such as Google Drive, Charity Suite and Xero, rather than appointing a new admin assistant. The charity's accounts have been transferred to a different accountant, enabling some savings, some monies have been transferred into an easy access interest bearing account and other cost saving measures are being considered for the year ahead. These measures, along with a regular programme of grant applications, and a new internal fundraising campaign among our members, supporters and regular donors, will help to ensure that PAS remains financially stable in the year ahead.

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

Future plans

The priority for PAS is to seek additional grant funding or run fundraising campaigns / events to ensure PAS is sustainable beyond this financial year.

The top 3 Goals for the charity are to

  1. Continue the Core work of PAS i.e.

  2. a. Responding to requests from churches for advice, information and training b. Providing training to churches who want to develop their ministry by running a group accessible to people with learning disabilities

  3. c. Supporting volunteers and groups

  4. d. Maintaining website, Facebook presence and developing new ways of communicating

  5. e. Ensuring the organisation is effectively managed and meets its strategic vision

  6. To increase awareness of the needs of people with learning disabilities and autism by actively seeking more opportunities to speak in churches and groups and developing more training resources

  7. To develop a team of volunteers including people with learning disabilities to deliver talks and training.

Other areas that are in the PAS vision subject to funding and resourcing constraints are:

Extended use of the website by the different groups to allow sharing of best practice, pooling of resources and enhanced inter group communication with additional development to make it more accessible to those with disabilities.

Piloting and developing work in special schools & children’s work in churches.

Researching the feasibility of church-based groups for people with learning disabilities to encourage development of life skills and building friendships.

Developing a model for friendship groups within church communities.

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

Declaration

The trustees declare that they have approved the Trustees’ Report above. Signed on behalf of the charity trustees:

Print name Linda Sharp

Designation Chair of Trustees

Date 14/07/2026

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

Statements of Receipts and Payments

RECEIPTS
Notes
Donations
4
Grants
5
Receipts from other
charitable activities -
fundraising &
miscellaneous
Receipts from other
charitable activities -
Tulliallan fees
Receipts from Bank
Interest
Receipts from other
charitable activities - Gift
Aid reclaim
Total receipts
PAYMENTS
Notes
Payments relating directly
to charitable activities
6
Governance costs -
Independent examiner fee
Total payments
Net (expenditure)/receipts and
(deficit) / surplus for the period		 RECEIPTS
Notes
Donations
4
Grants
5
Receipts from other
charitable activities -
fundraising &
miscellaneous
Receipts from other
charitable activities -
Tulliallan fees
Receipts from Bank
Interest
Receipts from other
charitable activities - Gift
Aid reclaim
Total receipts
PAYMENTS
Notes
Payments relating directly
to charitable activities
6
Governance costs -
Independent examiner fee
Total payments
Net (expenditure)/receipts and
(deficit) / surplus for the period		 Unrestricted
funds
£
Restricted
funds
£
Total Funds year
ending
31/3/26 £
Total Funds
year ending
31/3/25 £
15,864
-
15,864
18,895
2,000
6,000
8,000
32,550
5,789
-
5,789
7,325
-
-
-
5,526
174
2,601
-
-
174
2,601
-
2,618
26,428
6,000
32,428
66,914
Unrestricted
funds
Restricted
funds
Total Funds year
ending
31/3/26 £
Total Funds
year ending
31/3/25 £
20,675
28,050
48,725
48,011
1,200
-
1,200
1,110
21,875
28,050
49,925
49,121
4,553
(22,050)
(17,497)
17,793

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

For the year ending 31 March 2026 For the year ending 31 March 2026 For the year ending 31 March 2026 For the year ending 31 March 2026
Statement of Balances - As at 31 March 2026 SC048143
Notes Unrestricted Restricted Total Funds Total Funds
funds funds 2026 2025
£ £ £ £
Opening cash at bank 8 40,690 22,050 62,740 44,947
and in hand
Surplus (Deficit) for
period		 4,553 (22,050) (17,497) 17,793
As at 31st March 2026 45,243 - 45,243 62,740
Bank and Cash Balances
Current Account 18,413 - 18,413 62,740
Savings Account 26,830 - 26,830 -
45,243 - 45,243 62,740
Other Assets (Unrestricted funds)
New Laptop x 3 7 Limited - Limited 2,179
1 x Old Laptop Limited - Limited -
3 x Printer Limited - Limited 139
2 x Projector Limited - Limited -
Speakers Training 1,000 - 1,000 1,000
package
Total 1,000 - 1,000 3,318
Other monetary assets
Grants receivable– The Jerusalem Trust
-		 2,000 2,000 -
Other liabilities - accruals
Independent examiners fee 1,320 - 1,320 1,200
Total 1,320 - 1,320 1,200

Approved by the trustees on 14/7/26 and signed on their behalf by :-

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

Linda Sharp, Trustee (Chair)

Stuart Collins, Trustee (Acting Treasurer)

The notes on pages 14 to 19 form an integral part of these accounts

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

Notes to the accounts - for the year ended 31 Mar 2026

1. Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and 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 unrestricted fund for the day to day running of the charity.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

1. Related Party Transactions

The PAS Insurance policy includes Trustee Indemnity Insurance for all its trustees and staff.

No remuneration nor expenses were paid to the trustees, for their role as a trustee, or any connected persons during the year.

2. Donations

Donations - general Unrestricted
funds
Restricted
funds
Total Funds
2026
Total Funds
2025
15,864
-
15,864
18,895
15,864
-
15,864
18,895

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

3. Grants

John James Trust
Paristamen Grant funding
Claremont Trust
Sir Halley Stewart Trust
Benefact Trust
Jennifers Fund
Anchor Trust
Bishop Radford Trust
Fyrish Foundation Grant
Action Churches Fund		 Unrestricted
funds
Restricted
funds
Total Funds
2026
Total Funds
2025
2,000
-
2,000
2,000
-
-
-
1,000
-
-
-
750
-
-
-
2,500
-
-
-
4,300
-
-
-
1,000
-
-
-
10,000
-
-
-
1,000
-
-
1,000
5,000
1,000
5,000
10,000
-
-
2,000
6,000
8,000
32,550

4. Payments relating to directly to Charitable Activities

Salaries
IT, website & support costs
Insurance
Legal and HR support costs
Payroll support costs & pension
Celebration Food
General Postage
Miscellaneous Expenditure
PAS Merchandise (including
Bereavement booklet)
Grant awarded
Music/Drama Workshops & Bibles
Newsletter Costs
Prayer Diary
Printer Costs
Refreshments
Stationery
Telephone & Broadband
Training
Travel & Accommodation
Tulliallan Costs
TOTAL		 Unrestricted
funds
£
Restricted
funds
£
Total Funds
2026
£
Total Funds
2025
£
12,105
18,211
30,316
25,542
1,884
-
1,884
1,740
482
-
482
453
840
-
840
600
1,687
1,298
2,985
2,334
-
687
687
-
63
78
141
100
293
173
466
419
-
1,845
1,845
1,434
-
5,000
5,000
-
110
-
110
156
77
29
106
57
90
31
121
79
281
-
281
224
25
13
38
17
40
65
105
43
1,091
156
1,247
1,086
-
-
-
56
1,607
464
2,061
1,450
-
-
-
12,221
20,675
28,050
48,725
48,011

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

  1. Assets

The charity has very little by way of assets with equipment of an age that it is not estimated to have any significant value. No value has been allocated in above figures for the old equipment.

Printers x 3

Projectors x 2

Laptops x 3

Laptops bought in last few years estimated value £2,179

16

PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

6. Movement in funds

Unrestricted funds
General funds
Total unrestricted funds
Restricted funds
Sir Halley Stewart Trust
Benefact Trust
Jennifers Fund
AnchorTrust
Bishop Radford Trust
Fyrish Foundation
Action Churches Fund
Total Restricted funds
Total		 At 1
April
2025
£
40,690
__
40,690
1,015
2,365
929
9,196
784
7,761
-
____
22,050
62,740		 At 31
March
Income Expenditure Transfers
2026
£
£
£
£
26,428
(21,875)
-
45,243
__
_


26,428
(21,875)
-
45,243


-
(1,015)
-
-
-
(2,365)
-
-
-
(929)
-
-
-
(9,196)
-
-
-
(784)
-
-
1,000
(8,761)
-
-
5,000
(5,000)
-
-



___
6,000
(28,050)
-
-


32,428
(49,925) -
45,243

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

Previous Year Funds

Unrestricted funds
General funds
Designated funds
Producing resources
Tulliallan W/E
Running Costs
Total Designated
Total unrestricted funds
Restricted funds
Jean Cairns Fund
RTR 2
Tulliallan Carers
Claremont Trust
Sir Halley Stewart Trust
Benefact Trust
Jennifers Fund
AnchorTrust
Bishop Radford Trust
Fyrish Foundation
Total Restricted funds
Total		 At 1
April
2024
£
36,274
3,688
2,000
__
5,688
_
41,962
35
1,978
972
-
-
-
-
-
-
-
___
2,985
44,947		 At 31
March
Income Expenditure Transfers
2025
£
£
£
£
37,364
(25,876)
(7,072)
40,690
-
(760)
(2,928)
-
-
-
(2,000)
-
-
(12,000)
12,000
-
__
_


-
(12,760)
7,072
-






37,364
(38,636)
-
40,690


-
(35)
-
-
-
(1978)
-
-
-
(972)
-
-
750
(750)
-
-
2,500
(1,485)
-
1,015
4,300
(1,935)
-
2,365
1,000
(71)
-
929
10,000
(804)
-
9,196
1,000
(216)
-
784
10,000
(2,239)
-
7,761



___
29,550
(10,485)
-
22,050


66,914
(49,121) -
62,740

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PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026

Purposes of Restricted funds

Sir Halley Stewart Trust Restricted funding to write a booklet on death and
funerals in easy ready format and does include 50 staff
hours as well as printing and other costs
Benefact Trust Delivering training (5 hours per week) and associated
costs
Jennifers Fund Easter for All celebration in Highland
Anchor Trust Delivering training (10 hours per week) and associated
costs
Bishop Radford Trust Award Booklet/film testimonies
Fyrish Foundation grant Core running costs
Action Churches Fund Restricted funding to run a joint day event “Created to
Belong” being run jointly by the Charities PAS,
Through the Roof, SPRED and Reachout Together

19

PROSPECTS ACROSS SCOTLAND SCIO

For the year ending 31 March 2026 INDEPENDENT EXAMINERS REPORT

I report on the financial statements for the period 1 April 2025 to 31 March 2026 set out on pages 2 to 19

Respective responsibilities of the Trustees and the Independent 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 (as amended). The charity’s Trustees consider that the audit requirement of Regulation 10(1) (d) of the Charities Accounts (Scotland) Regulations 2006 (as amended) 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 independent examiner’s report

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 seeking 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:

have not been met; or

1) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Kevin Cattanach

Kevin Cattanach

Chartered Accountant Whitelaw Wells Chartered Accountants 9 Ainslie Place Edinburgh, EH3 6AT

15 Jul 2026

20