Charity number SC048n5 SEARCHLIGHT S C O T L A N D SEARCHLIGirr SCOTLAND ANNUAI. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR TO 31 MARCH 2025
SEARCHLIGHf SCOTLAND REPORT OF THE TRUSTEES FOR THE YEAR TO 31 MARCH 2025 The Trust have pleasure in presenting the Annual Report and Financial Statements of the Charity for the year ended 31 March 2025. ObjeLAves and Athities: The charitys objIlVe5 are as follows: Our mission is to carry light to those ]iving in the darkest situations of our society. We are dedicated to reaching out and kninging hope to the most vulnerable and faci]ilaiE a Pl of ]asting recovery and restoratio Our charitable purposes under the CharAties and Trustee Invesfment <0t]and) Act 2005 align with the reKief and support of those in nd by reason of age, i11-heal disabiIity, financial hardship or other disadvantages. Our current activities include.. 'The Programme,, which is a community service for women overcoming life controlling issues such as drug ]d alcohol addictions, self-harm, unplanned pregnancies, depression and eating disorders. Much of the program deals with mental health and self-worth. We have a safe place within The Junction Church Faci]ities and a structLwe where they can pursue frorn in their health physically and mentally with a strong emphasis of self-worth and identity. An outreach programme called 'RISF'. ThLg was intri)duced to reach out to women living in areas within Aberdn where women are abused or need extra support. This is a &week empowernicnt course which a]so has the opportunity to receive outreach support via our Pro8TamTne and raeri'lng to other charities or organisations that could help. The Searchsht Community Cafe, currently open I day a week provides a hub for the community to gather. It provldes a Spa available for crisis help, disadvantaged families and those sufferin8 lonelTneqs. We aLso aim to strengthen the community in the area and provide good coffee and lunch options. We. run with a 'pay &s you feel System, to enable those with low incomes to still be able to access a Cafe space and supporL Working in parthcrship with a charity called YAHYA, we have len providing much needed suppor¢ events and sports activilies for young unaccompanied &8ylum seekers in Aberdeen. Improving physical and mental heth as well as booslin8 morale and a sense of longIng. Achievements and Perfonnance: We have had the privilege this year to support a wide range of needs within different communities and people groups. -we have bccn supporling 3 women through our Rise programme and M&in programme. AIE in a variety of stages in life and with very different needs. We have been able to provide support with Mental }d phy.sical health issues and assisting in setting essential personal goals towards overcoming these challenges. Wc have given opportunities to contrAbute towards the community café which has enhanced not only their own Confiden but benaited the wider community. &)me have taken up baking and cookin& others are practicing English while learning how to run a c&fé. This year we have seen more practical application to the Programmes which is 8reat to see. -The Community Café has continued its support towards the community. We have seen a significant rise in regular attendance. But importantly we have provided a warm safe Pla over the winteri provided kids workshops and fun kids events over the holiday seasons. We have a]so seen a few individuals who need disabled ac$ be appreciative of how accessible we have made it for thent noting it mearns they don't have to travel far to other cafes with no drop off zone. Here they can use a lift with lots of Spa for walkers and wheelchairs. Not to mention the access for child buge5 as well for mothers. We were aLso able to use the café to Tun a few fun events for the young unaccompanied &syLuJn seekers. We ran games, made food and had cultural dancing. We had an attendan of around 45 men, mostly those who are in Westhill Alrdeen accornmodation. The café on occasion has also provided a place to support small busintsses as well. Attracting people to the café and to see what rising small busine&ses are doing. Lastly for the café we have had volunteers take on more Tesponslbility and able to run the café independendy. It is wonderful to see life skills king used in this way.
SEARCHLIGHf SCOTLAND REPORT OF THE TRUSTEES (CONT) FOR THE YEAR TO 31 MARCH 2025 - Free Kickbjxing sessions have been ongoing with the young asylum seekers during the week. We have seen gTeat success in boosts of morale and re]ationships, combattng boredom and increasing fithess. The importance of keeping mentsl health strong through fitness and interests is a key help in helping these young men. We ajso received funding through cash4clubs to purchase Itter sports equipmenL - We had an unexpected project for CIvAStmas. Through a connectim who has been coming to the café, we provided and delivered 10(Jl Christmas meaJs to charities and community centres across AberdeeTh This fed I,(KM) people fr)i Chri8tllw who would otlWWi have struggled. We supported Mamacita Foundation, Bethany airislianTrust and Powis Community Centre. Finanaal review.. The financial statRments present the financial activities and position of the ChaTity for the year to 31 MaKh 2025 compared to the prior year then ended 31 March 2024. During the year to 31 March 2025, Search]ight *otland received income of £27,881 (2024.. £18,51) and expended £25,930 (2024: £23,448). This resulted in a net Income of a,951 (2024: deficit £4,948). Re8erve8 policy. It is the policy of Searchlight Scotland to hold reserves at a reasonable level, to be used in meeting any fluctuations in receipts or payments for the coming year as the charity carries out ILS charitable purp(xses. The Charity had a net reserve of £17,665 a.s at 31 March 2025 (2024., £15,714), £13,672 of which are restricted (2024., ££),740) and £J,WJ are unrestricted (2024.. £3,974). The trustee5 are salisfied that it is appropriate to report on a going concern basis. Goa18 for futu archlight 0tland ha8 plan8 to secure a trained counsellor, passionate about the charity and its work to further the reach infiuence of our Programme to support women with h'fe controlliiig issues. We aim to reach more people groups through the Cafe and support those who physical and menial support, We also aim to continue to hold events and create a stronger community for those in disadvaniaged positions. Risk management: The Trustees assess the major risks to whAch the charity is exposed on an ongoing basis and, as a result of this process, establish procedures to mitigate those risks that are identifled. Many of the risks are covered by insurance and in relation to financial risks there are procedures for the authorisation of expenditures and the minimisation of risk of fraud. Struct(ue. Governance and Management archLtght Scotland, SC048n5 was regisiEred as a Scottish Charitable Incorporated Organisation (SCIO) with the OffAce of the &ottsh Charity Regulator (C6CR) on 21 September 2018. The governance structure of arCh]ight kotland consists of the Chlty ttttees, who are a]so the Charitys only members and comprise the Board. The trustees provide direction and oversight of the work of the Charity
SEARCFILIGHT SCOTLAND REIX)RT OF TEIF. TRUSTEES (CONT) FOR TIIE YEAR TO 31 MARCH 2015 Reference and administrative infornutio Charity name: OSCR registration number: TNstees: archli8ht 0tland 018715 Pri[pa1 address: Independent Banker5: Royal BaDk of 0t1ad 40 Alb Place Aberdeen, ABIO IYFI )licitOT: Ledm8ham Chalmers 6&70 George Street Edinbursh, EH2 2LR Statement of Tntslees, Responsibilities The Trustees aJe responsibk for prepaTing their Aral Report and the Financial Statements in accordarre with applicable law and Uniied Kmgdom Accountins Standards (UK GAAF). The app]icable to chan'ties in otlarKI rquires tFe Trustees to prepare financial staternerts for eath fir1a1 yeaT which give a true and fair VEW of the chanty's financiaj activities during the year and of its finarrial F¥)SitAon at the thd of the year. In prepariry futsnciaj stslenw)ts which give a true and fair view, the Tnst arerequired t select suitable accounting and apply tkrn c(ffl5stffltly' obseNe the metho(Ls and principles in Charilies RP. make judgements and esbmates that re&onable. and pNdent Stsle whether appIae a(rouJ)tsn8 stsThlards have iwi follow&L Subit to any material departures divlwd and explained in t ftrwKial slatennts' and pYÈpare the fin11 $lateznents on the goin8 coKem basis Un it ts inappropTiate to presume that the charity contmue in operat¥) Trustees are resFK>bk for keePll cOUth8 rc*d5 di8dc6e with te&sx)nabk accuracy the fllwKial position of the charity and wluch enabk them to er6UTe that the financial $tstements comply with the apPcable law and reguJaticn5. Try are also resp)nsible for sthguarduE the assets of the charity and heKe for taking reasonable steps for the preventson and detection of fraud and other
SEARCIILIGErf SCOTLAND BALANCE SIIEEf AS AT31 MARCH2025 General Fund Restricted Funds 2025 2024 ASSEfs AND LIABILrriES Fixed assets Tangible assets (note 10> 362 2,084 Current assets Debtors (note 11) Cash at Bank and In hand 10,180 10,895 1,158 17,634 18,792 6,950 7,130 13,945 Current Ilabllldes Creditors due withlll one year (note 12) 5,494 5,494 6,123 Net Current At* 13.945 S1 IZ669 TOTAL NEf ASSErs 14J)7 I7.5 15,n4 REPRESENTED BY: Restricted Funds (note 13) Unrestrlcted Funds {A)te 13) 14,3 3358 6,740 17,6&5 15,714 Approved on behajf of the Trust.. Date: i3liil15
SEARCHLIGHT SCOTLAND NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 BASIS OF PREPARATION AND ACCOUNTING POLICIES 1.1 Basis of Preparation The Financial Statements have been prepared on a going concern basis under the historical cost convention and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended), Section IA "Small Entities" of the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities SORP {FRS102) second edition issued October 2023. F,xemption is taken from the requirements of FI£S 102 to prepare a Cash Flow Statement on the ground8 that it is a small entity. 1.2 Aecounting Policies The principal accountAng policies, which have been applied consistently, are set out below. Charity Income Donations are accounted for when received. Income from tax Tecovery on Gift Aid donations is accounted for on an accruals ba.8is. Grants and other income are credited to the SOI7A when the charity is legally entitled to the income and the amount can be quanlified with reasonable certainty. Expenditure All expenditure is included on an accruals basis and 14 recognised whcn there is a Eegal or con.8tructive obligation to pay. Any costs directly attributable to specific categorie5 have been included in those cn8t categories in the SOFA. OtheT cosL5', which are attributable to More than one activity, are apportioned across categories on the basis of a proportionate estimate. Irrecoverable VAT is charge.d a.8 an expense against the activity to which the expense TeIates, Tangible Fixed Assets and Depreciatlon All tangible fixed assets are initially recorded at cost. Depreciation Is provided at the followiiig annual rates in order to wrAte off e.ar.h asset over its estimated useful life.. Fittings and fixtures 20% straight line Equipment and computers 20% straight line Debtors and Creditors Dcbtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction pri. Debtors arising due to notiflcation of funding awards are recorded in line with the award amount, whether due within or after the end of one year. Fund Accounting For the purpo.se of the. Statement of Financial Activities, funds are defined as follows: Unrestricted funds comprise grants and other income received for the objectives of the Charity without further specrfied purpose and are available to be used at the discretion of the Trustees. Restricted funds comprise grants and other income which has been received for the objectives of the Charity for a purpose specilied by the donor withiji these objectives and must only be applied for the purpose specified. Taxation Searchlight Scotland is recognised as a charity for the purpose of applicable taxation legislation and is therefore not subject to tax on its charitable activities. The charity is not registered for VAT and expenditure therefore includes irrecoverable input VAT. Donated Services and FacxIities Donated services and faciLities are recognised as income when the charity has control over them and related conditions have been met. They are Tecognised on the basis of the value to the charity being the amount the charity would have been willing to pay for serVIS or facilities of equivalent economic benefit. A corresponding atnount is recognised as expenditure in the period of receipt.
SEARCHLIGirr SCOTLAND NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 (cont) INCOME FROM DONATIONS AND LEGACIES GeneraI Restricted Fund Funds Total 2025 Total 2024 Donations receivable Gift Aid recoverable 4,817 6,658 423 360 5,240 7,018 Of the £7,018 of income frojn donations receivable in 2024, £4,309 was for the General Fund and £2,709 was restricted. 4,817 423 INCOME FROM GRANTS AWARDED General Restrl¢ted Fund Fund8 Total 2025 Total 2024 Robertson Trust Sported Foundation Others 10,O(M) 2,000 10,000 2,000 500 12.500 10,000 500 500 The grants of a1,000 awarded in 2024 were restricted, 1,000 11,otK) 12,000 INCOME FROM CHARITABLE AcfIviTIES General Restricted und fund8 Total 2025 Total 2024 Services provided under contract Outreach programmes 40 37 141 141 All £77 of income from charitable activities for 2024 was unrestricted. 141 141 EXPENDITURE ON CHARITABLE AcfIviTIES GeneTal Re8tricted fund funds Total 2025 Total 2024 Direct Costs of activities Salaries and staff costs RenL rates & insurance Repairs & maintenance Telephone 'rravel & insurance Bank and finance charges General expenses and services Loss on asset disposals 311 4,119 (700) 3,138 10,000 700 3,449 14,119 (717) 354 (160) 20 105 3,155 406 9,895 13,838 23,733 21,474 Of the £ 21A74 of expenditure on charitable activities for 2024, £(109) was from the General Fund and £23,283 was from Restricted Funds. 272 272 63 114 5,n6 114 5,71.6 STAFF COSTS AND NUMBERS 2025 2024 Wages and salaries Employer NI costs Pension contributions 13,708 17,306 699 306 18Jll 411 14.119 Average number of employees during the year No employee received emoluments of over £60,000 during the year (2024 - Nil)
SEARCHLIGFrr SCOTLAND NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 (cont) TANGIBLE FIXED ASSETS Fixtures and Equipment and fittings computers Total Cost At l Aprit 2024 Additions Disposals At 31 March 2025 1,347 453 5,269 6,616 453 5,269 7.069 Depreciation At 1. April 2024 Disposals Charge for year At 31 March 2025 809 2,762 3,571 360 1,169 1,054 3,816 1,414 4,985 Net book value At 31 March 2025 631 1,453 2,084 At 31 March 2024 538 2,507 3,045 DEBTORS 2025 2024 Grants receivable Prepaid expenses 10,000 180 10,180 1,158 1,158 CREDITORS 2025 2024 Other creditors Accrued expenses 4,935 559 5A94 5,635 488 6,123 10. TRUSTEES, REMUNERATION No trustee received any remuneration during the year. 11. RELATED PARTIES There were no related party transactions for the year ended 31st March 2025 or the year ended 31st March 2024.
SEARCHLIGHT SCOTLAND NOTES TO THE ACCOUNrs FOR THE YEAR TO 31 MARCH 2025 (cont) 12. FUNDS Balance at 01.OQ24 Income Expenditure Transfers & accrnals Balance at 31.03.25 General fund Restsicted funds Nowruz Morrison Foundation AABIE Lottery Funding Novum Trust Robertson Trust Sported Foundation 8,974 5,881 (11,902) 405 3J58 405 2,578 1,329 851 1,577 (405) (816) (322) (800) (90) (10,000) (2,000) (14,028) 1,762 1,007 51 1,487 10,000 20,000 2,000 22(MX) 6,740 (405) 14,307 15,714 27,881 (25,930) 17,6& Explanatlon of fund8 The General Fund comprises all income and expenditure relaling to the primary focus activities of the Charity, other than those for which funding is restricted. 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS General Restricted Fund Funds 2025 2025 Total Fund8 2025 Tangible fixed a.ssets Current assets excl cash Cash Current liabilities 1,722 180 6,950 (5,494) 3,358 362 10,000 3,945 2,084 10,180 10,895 (5,494) 17,665 14,307 General Restricted Fund Fund8 2024 2024 Total Funds 2024 TangAble fixed assets Current assets excl cash Cash Current liabilities 2,945 1,158 10,994 (6,123) 8,974 loo 1,158 17,634 (6,123) 15,n4 6,640 6,740
SEARCHLIGltr SCOTLAND io INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES FOR THE YEAR TO 31 MARCH 2025 I report on the accounts of the charity for year ended 31 March 2025 which are set out on pages 4 to 9. Respective responsibilities of trustees and examiner The charitys trustees are responsible for the Preparation of the accounts in aCcOrdae with the terms of the Charities and Tru.stee Investmp.nt (c0t7ana> Act 2005 and the Charity Accounts (Scotland) Regulations 2(K)6 (as amended). The charity truqteeg cc)n.qider that the audit requirernent of Regulation 10(l) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounL8 as required under section 44(1) (c) of the Act and to state whether particular matters have ome to my attention. BasA8 of independent examiner's statement My examfinatlon is Caled out in acLordance with Regulation 11 of the aiarities Accounts (Scotland) Regulations 2006. An examination Includes a review of the accounting recx)rdb kept by tlie cliarity and a comparison of the accounts presented with those records. It atso Includes consideration of any unusual items or disclosures in the accounts and seeks explanahons from the trustees concerning any such matters. The proceduTes undertaken do not provide all the evidence that would be requyJed in an audit and consequentEy I do not expre&s an audit opinion on the view given by the accounts. Independent examinerfs statement In the course of my examination, no matter has come to my attention whlch glves me reasonable cause to lYlieve that in aIiy rnaterial speCl the requirements. t(> kep.p accounting re.cords in ac.cordance with Section 44<1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulatinns. and to prepare accounts which accord with the accounting recoids and comply with Regujats'on 8 of the 2006 Accounts Regulations have not been mel or to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Date..