REGISTERED CHAIUTY NUMBER: SC049074 Report of the Trustees 8nd Unaudited Flnancial Statements for the Year Ended 31 March 2025 for Border5 Additional Needs Group BANG
Borders Additional Needs Group BANG Contents of the Financial Statetnents for the Year Ended 31 March 2025 Page Report of the Trustees Independent Examiner's Report Statement of Fin2nt121 Activities io Balance Sheet Notes to the Finaneial Statements 12 to 23
Borders Additional Needs Group BANG Report of the Trustees for the Year Ended 31 March 2025 The trustees present their report with the fmancial statements of the charity for the year ended 31 March 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 of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objeetives and aims The objectives of the Group are to: - To promote the education, training and development of children with addittonal needs to help them in advancing their capabilities, skills and understanding, allowing them to live up to their potential. To promote trdining opportunities for caregivers of children with additional needs to asslst them in leading such children to develop their capabilities, skills and understanding and, live up to their potential. To promote the provision of facilities and activities for the recreation and other leisure time occupation of children with additional needs and their families. To promote equality and diversity by acting as advocates for childTen with additional needs and their caregivers. Our vision "Empowering families and young people to influence Society and transfonn lives" and mission "to transform the lives of young peoplelchildren with ASNlneurodivergence through a nurturing, whole-family approach which is peTSon-centred and inclusive" continue to guide our work and priorities. Page I
Borders Additional Needs Group BANG Report of the Trustees for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Significant activities This year has been a transfonnative pertod for our Board and organisation, marked by key developments that have strengthened our strategic direction and deepened our long-standing commitment to inclusion, lived experience. and community-led change. At the heart of our progress has been the implementation of our new five-year strategy, co-produced with parent carers, young people, staff, tNstees, and volunteeis. This strategy is built around eight key priorities that reflect the needs and aspirations of our Community, and which guide all areas of BANG'S development - from service delivery to governance and sustainability. These priorities include increasing engagement. supporting employability, growing our volunteer base and strengthening partnerships. We have also embedded inclusive. neuro-affming practice, which means understanding. accepting and supporting neurodivergent individuals, recognising that all children and young people bave unique strengths, interests and needs. A core focus this year has been on sustaining, maintaining, and developing stronger partnerships across the Scottish Borders and beyond. BANG has worked collaboratively with local authorities, schools, employers. and voluntary sector partners to ensure that the voices of families and yong people with ASN and neurodivergence are central to service pla[Eng and delivery. These partnerships have enabled us to co-design projects, Secure rnulti-year funding. and expand our reach to those tnOSt in need. In parallel, we have focused on governance development and succession planning, recognising the importance of long-tertn sustainability aDd diverse leadeiship. The Board has actively engaged in fllture-proolg the charity through internal reviews, recTUlting a new tnanager. trustee development, and outreach to recnAit new voices, including young people and parent Carers with lived experience. We are embedding succession planning into all aspects of our govemance to ensure BANG continues to be led by those closest to the issues we address. Our commitment to lived experience has also shaped how we deliver our services. We have further integrated consultation. co-production. and neurodivergent representation into decision-makÈng and programme development, ensuring our work is not only relevant but responsive. This year has strengthened BANG'S posltion as a trusted, inclusive, and Forward-thinking organisation. and we move into the next phase of our strategic plan with confidence, clarity, and a continued focus on empowering families and young people to influence society and transforni lives. l. Co-Production of Our New 5-Year Strategy We launched a co-produced 5-year strategic plan, developed collaboratively with our members through away days and fomial consultations. This strategy outlines eight clear priorities embedded within our operational plan. As a result, we updated key policies and procedures to ali.<Tn with inclusive practices. We also reafftnned our commitment to being an inclusive employer and accredited Living Wage organisation. 2. Autism Practice Improvement Programme (APIP) In partnership with Scottish Autism, we advanced the Aut15m Practice Improvement Programme, focusing on three areas: reflective practice, inclusive sensory profiles, and observational learnlng. Staff participated in regular team-building and engagement days to support this work and strengthen our neur0-alng culrnre. 3. Equality and Human Rights Subgroup Our Equality and Human Rights subgroup amplified the lived experiences of our members and contributed to equality impact assessments. This direcily influenced the creation of a new Parent Carer Workstream within the Inlegration Joint Board (IJB). Parent carers and young people presented their lived experiences at a dedicated Human Rights workshop in June to NHS (IJB) in the Scottish Borders, IJB leaders, and key stakeholders. 4. Employability Pathways for Young People and Parent Carers We expanded OUT employability work for both young people and parent carers, securing funding through the Local Employability Partnership {LEP) and No One Left Behind (NOLB). This enabled us to employ dedicated transition siaii illlu ¥o-u¥bigtl II¢UIU-dAlltIiiiii¥ wuI'k exp¢i'ieiiL¥ PdLIIWIIy5 wilh wiu¢ range oi employers. fv"e iiiso launche¢i an enhanced inclusive work experience project. Page 2
Borders Additional Needs Group BANG Report of the Trustees for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES 5. National Representation and Government Kngagement We attended the Scottish Government's national roadshow, providing OpportL]t1eS for our young people and charity representatives to connect with policymakers. We also took part in the National Lottery's Mental Health Roadshow, showcasing our work and building strategic links. 6. Mental Welfare Commission Collaboration Our young people worked with the Mental Welfare Commission for Scotland to redesign their public-facing resources, ensuring they are neuTO-aff]rniing and accessible. This led to deeper connections with the Commission's Lived Experience team, and we continue to explore lived voice group models in mental health policy. 7. Creative Rights Project with Alehemy Film & Arts We collaborated with Alchemy Film & Arts to co-create a sensory arcade machine that helps neurodivergent young people understand and explore their human rights in an engaging, creative way. 8. ASN Summer Camp and Youth Residential We delivered five weekly ASN summer camps in partnership with Scottish Borders Council and Borders Disability Support, and a youth residential at Netheruid Garden House. West Linton, focused on developing independence, life skills, and peer connection. 9. Parent Carer Resilience and Wellbeing Projects Working with Borders in Recovery. we co-designed self-coaching workshops for parent carers to support emotional health and wellbetng, enabling them to becolne more resilient. and delivered first aid training. 10. Partnership with Scottish Autism - Right Click Relaunch We maintained a strong partnership with Scottish Autism, contributing to the relaunch of their online Right Click support prograrnme by collecting lived experience insights from parent carers. 11. Youth Mental Health Employment Project We successfully secured funding through the Community Mental Health & Wellbeing Fund (CMHWF) to create a dedicated job role foi a young person with IRved experience to support youth mental health initiatives within the organisation. 12. Partnership with the University of Glasgow - Neurodiversity in Scottish Schools We collaborated with the University of Glasgow on the Neurodiverstty in Scottish Schools research projecL contributing to transforniative work that explores how Scottish schools can become more inclusive for neurodivergent learners. This year-long Stage One project involved continuous input from our young people, whose Itved experiences were central to the research. Their insights were included in the fjnal synopsis, shaping tre recommendations for neuro-affllining education across Scotland. Page 3
Borders Additional Needs Group BANG Report of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Charitable aetivities Borders Additional Needs Group (BANG) has continued to grow in 2024-2025, consolidating previous developments while success11Y deliveTing new and enhanced services in line with its mission to empower families and young people with additional support needs (ASN) and neurodivergence. Building on our strategic growth since 2019, BANG has implemented its new five-year strategy launched in early 2024. which was co-produced with parent carers, young people, staff, volunteers, and trnstees. We have successfully recruited new Trustees and volunteers with a skill set to support our continued growth and fulancial understanding of a gTowing charlty. Understanding Referral Growth and Improving Access to Support During the reporting period, BANG experienced a significant increase in the number of referrals to our services from both professionals and families. These referrals often involved familles in crisis, young people awaiting diagnoses, or those seeking activity-based and emotional support. tn response to this growing demand, we analysed the refealS to help us understand where refealS were coming from. the nature of support requested. and the barriers families and professionals faced when trying to access BANG'S services. Using the insights from this work, we co-designed a clear. accessible communication and referral pathway to cieate a single point of contact to simplify acce55 and ensure timely support. Strategie Development and Participation This year, we strengthened our co-production approach by formally establishing a Parent Carer ConsultatiOTk Group and a Young People's Lived Voice Group. We also launched a dedicated Male Parent Carer group. These groups play a vital role in shaping BANG'S services. giving voice to lived experience and ensuring our planning and delivery are inclusive and reflective of community needs. We completed our "Open Life consultation process, which informed the development of our strategic vision and continues to Shape ongoing service design. Seven parent carer5 and several young people have now become key contributOf5 to this work. directly informing service planning and evaluation. Staff and Infrastructure Growth In 2024-2025, BANG continued to strengthen the teams working under the leadership of the CEO to meet the increasing deTnand. We have also prioritised inclusive employTnent by retaÈning and supporting neurodivergent staff, rther eTnbedding accessible r¢cruitm¢nt practices and neUr0-affmlng sUPPOrt within the organisation. This year. we expanded our core team with the following roles: Operational Manager Reporting to the CEO and responsible for overseeing all operational matter5, internal reporting. and staff supervision. The role also leads on the delivery of our new inclusive support and development sessions for all staff in line with A.P.I.P. Admin IFinance Assistant a pernianent post created to tnanage admÈnistrative functiorAS, streamltne internal systems. and provide vital support across the charity's operations including f]nances. Youth Well-Being Project Lead a fiLnded position focused on delivering weekly sport-based well-being sessions that promote resilience. emotional regulation, and peer support for neurodivergent young people. Temp Young Person Project Assistant as part of school's work experience - a meaningful employment opportunity Created for a neurodivergent school leaver, supporting project delivery and bringing lÈved experience to the team. Alongside staffmg developments, BANG placed a strong focus on volunteei recruitment and developrnent, successfvlly recruiting five new volunteers. These volunteers have become pivotal to the delivery of key projec15 including Wee Branches (for ASN children under I l). the Roots - Stronger Together male parent carer support group, and other youth activities. tmportantly, we have created opportunities for young people with ASN/neurodivergence to continue engaging with BANG in a volunteer capacity-enhancing their CVS, building confidence, and gaining valuable ¢xperien¢e iur lh¢ woria oi work. Our inclusive approach ensures that volunteering pathways are accessible. supportive. and strengths based. Page 4
Borders Additional Needs Group BANG Report of the Trustees for the Year Ended 31 March 2025 This investment in staffmg has improved our organisational capacity, enhanced service delivery, and reflects our ongoing commitment to inclusive growth and sustainability. BANG now benefits from a dedicated office space at The Focus Centre, improving visibility, accessibility, and providing a base for operations, peer support sessions, and group delivery. Project Delivery and Innovation Over the past year, we have launched and sustained several key projects, including.. Branching Out (Fridays): We have successfully delivered a three-year Branching Out project funded by The National Lottery tmproving Lives, offering essential transitional support. peer connection and social opportunities to young people with ASN. - Transition Service.. Funded through the No One Left Behind (NOLB) initiative, this service has enabled us to develop a dedicated team delivering tailored transitional. employability. and life skills support. Th¢ project addresses barriers faced by ASN and neurodivergent young people as they prepare for adulthood, education, or employment-ensuring they are supported with confidence. structure, and OpportlIty. Branching In (Thursdays): We have successfully concluded a three-year project fimded by The National Lottery Young Start. Roots - Stronger Together.. A new male parent carer ollp providing social and peer sUPPOrt Youth Well-Being Project.. Offering therapeutic sport-based sessions to promote emotional regulation and confidence in ASN young people Summer ASN Family CaTnp: Delivered weekly sessions with inclusive sports, peer connection, and commuuity engagement opportunities Employability and Life Skills Pathway: Including our partnership with McDonald's to support ASN school leavers through accessible work placement5 and onboarding We have also embedded new frameworks such as our Family Support Assessment Tool to ensure triage and personalised support across emotional well-bein& advocacy, finance. and social connection. FINANCIAL REVIEW Financial position The charity achieved a surplus of £15,374 (2024 - £10,498) for tbe ye8r. Restricted grant income has increased to £194,192 (2024- £159,958). BANG appreciate all the donations received this year and in particular individuals who chose to SUPPOrt BANG as their chosen charity. Page 5
Borders Additional Needs Group BANG Reporl of the Trustees for the Year Ended 31 March 2025 FINANCIAL REVIEW Principal funding sources Fundraising and Don2tion$ Summary (April 2024- Marcb 2025) Borders Additional Needs Group (BANG) bas continued to benefAI trom strong commutLity support through a variety of ndraising platfoms and local spunsorships. These efforts have significantly contributed to our ability to deliver inclusive progrdmrnes and support services across the Scottish Borders. Key Fundraising Platforms JustGiving Eventbiile - Easy Fundraising Sum-up Payments (online donationslevents) Direct Community Donations (e.g. Langlee Cabs, new year fiJndTaising Lucy Bla¢k ) Cash Donations & Deposits Major Supporters and Sponsorships Scottish Bord¢rs Council -SAACS - Borders Community Grant Foundation Scotland - Groundwork UK - Shared Care Scotland - The Robertson Trust - Dorniant Accounts Fund - Main Grant5 Programme - Scottish Borders Housing - Crematoria Management Donation Reserves poltey Borders Additional Needs Group has a reserve policy of £70,000 which would allow us ¢0 pay fees and group sessions for 6-12 months from unrestricted funds. The Reserve Policy will be reviewed yearly to ensure we are maintaining sufficient fimds as the charity grow and develops. The available reserves held at the year end was £112,066 (2024 - £69,551). Page 6
Borders Additional Needs Group BANG Report of the Trustees for the Year Ended 31 March 2025 FUTURE PLANS Looking Ahead BANG continues to prioritise sustainability, inclusion, and meaningful participation as central pillars of its mission. We remain deeply committed to developing clear and supported pathways into employment, volunteering. and leadership for both neurodivergent young people and parent carers, ensuring that lived experience is valued and reflected across all levels of our organisation. Over the past year, we have made significant progress in embedding neuro-affllining practice across our services, employment, and volunteer opportunities - ensuring our work remains inclusive, strengtbs-based, and responskve to the diverse needs of our community. Our commitment to accessibility is not only reflected in our programme delivery but also in our internal policies, recruitment approaches, and decision-making stsuctures. A key area of focus has been the continued strengthening of our fmancial systerns and governance framewoTk5. The Board of Trustees has played an active role in reviewing and developing robust f]nancial procedures. risk management processes, and oversight mechanisms to ensure long-tenn sustainability. This includes refming our budgeting and reporting systems, improving transparency, and supporting strategi¢ decision-making aligned with our growing portfolio of work. Our focus on collaborative working has also continued to strengthen. We have deepened partnerships with local and national organisations, statutory services, and employers - working together t() CO-CTeat¢ inclusive solutions and expand opportunÈties for the families and young people we support. We have successfully secured five year funding from The National Lottery Fairer Life Chances and three-year funding from the lottery's Young Start fvnd, enabling us to continue to offer es5entRal support and services to young people in the Scottish Borders with Additional Support Needs and to their families. Together, these efforts reflect a proactive and strategic approach to growth, rooted in our values and shaped by the voices of those we serve. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing docujnent Borders Additional Needs Group (BANG) is a Scottish Charitable InCoorated Organisation. Our constithtion is our governing document. Recruitment and appointment of new trustees Trustees recruited by Board following a survey of skill analysis of current Board members. All new members are provided with copies of the charity's policies and constitution. The charity also provides child protection training for all new board memb¢rs. Decision making All decisions are made by the whole board when meetings are held, these decisions are made in accordance with the charity's constitution. REFERENCE AND ADMINISTIL4TtVE DETAILS Registered Charity number SC049074 Principal address The Focus Community Centre Livingstone Place Cvalashiels TDI IDQ Page 7
Borders Additional Needs Group BANG Report of the Trustees for the Year Ended 31 March 2025 OTHER WORKJIYG NAME The Charity also uses the abbreviation 'BANG' to promote itself. Approved by order of the board of trustees on . and signed on its behalf by.. Page 8
Independent Examiner's Report to the Trustees of Borders Additional Tr4eed$ Group I report OD the accounts for the year ended 31 March 2025 set out on pages ten to twenty tbree. Respective responsibilities of trustees and examiner The Charity's trustees are responsible for the preparation of the accotmts in accordance with the terms of the Charities and Trustee Invest]nent (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 )(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 exarnlner's report My examination was carried out in accordance with Regulation I l of the Charities Accounts (Scotland) R¢gulations 2006. An examination includes a VIeW of the accounting records kept by the cbarity and a comparison of th¢ accounts presented with ihose records. It also includ&q consideration of any unusual items or dis¢losures in the accounts, and seeking explallations from you as trustees concerning any such matters. The procedures undertaken do not provide all th¢ evidence that would be requAr¢d in an audit, and consequently I do not express an audit opinion on the view given by the account3. Independent examiner's statement In connection with my examination, no matter has come to my attention . (l) which gives me reasonable cause to beli¢ve that, in any matcrial r¢spect, the requirements to keep accounting records in accordance with Section 44(1)(a) of th¢ 2005 Act and R¢gulatioTh 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the accounting records and to ¢omply with Regulation 8 of the 2006 Accounts R¢gulations 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. The Instittlle o artered Accountants of Scotland Page 9
Borders Additional Needs Group BANG Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total nds Unrestricted fund Restricted nds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 30,676 194,192 224,868 187,984 Other trading activities 440 440 31 Total 31,116 194 192 225,308 188,015 EXPENDITURE ON Charitable activities General activities 193 433 209,934 177517 NET INCOME Transfer5 between funds 14,615 27,793 759 27.793) 15,374 10,498 Net movement in funds 42,408 {27,034) 15,374 10,498 RECONCILIATION OF FUNDS Total Funds brougJ]t Forward 71.861 78.632 150,493 139.995 TOTAL FUNDS CARRIED FORWARD 114,269 51,598 165,867 150.493 The notes form part of these financial statements Page 10
Borders Additional Needs Croup BANG Balance Sheet 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted fund Restricted fjjnds Notes FIXED ASSETS Tangible assets 2200 2,200 4,658 CURRENT ASSETS Debtors Cash at bank 1,158 124 678 1,158 184.296 440 214 071 125,836 59,618 185,454 214,511 CREDITORS Amounts falling due within one year io (13,770) (8,017) (21,787) (68,676) NET CURRENT ASSETS 112,066 163 667 145 835 TOTAL ASSETS LESS CURRENT LIABILITIES 114,266 51,601 165,867 150,493 NET ASSETS 114266 165 867 150493 FUNDS Unrestricted funds Restricted funds 114,266 51,601 71,861 TOTAL FUNDS 165 867 150493 The fmancial statements were approv¢d by the Board of Trnstees and authorised for issu¢ on . and wer¢ signed on its behalf by.. ruste¥ Truste¢ The notes fomi part of these financial statements Pagell
Borders Additional Needs Group BANG Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The fmancial statements of the charity, 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 the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities and Trllstee Investment (Scotland) Act 2005. The fmancial statements have been prepared under the historical cost convention. Going Concern The directors have assessed a period of 12 months from the date of approval of the fmancial statements and consider that no material uncertainties exist that cast signiflcant doubt about the ability of the company to continue as a going concern. Thus the directors adopt the going concern basis of accounting in preparing the faNCIal statements. 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 LiabilitKes are recognised as expenditure as soon as there is a legal or constructive obligation cornrnitting the charity to that expenditure, it is probable that a transfer of economic benefits will be requiied in settlement and the amount of the obligation can be measured reliably. Expenditure 15 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resouices. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each a55et over its estimated usefvl life. Plant and machffinery Computer equtpment 250/0 on cost 330/0 on cost Tangible assets are initially recorded at cost, and are subsequently stated at Cost less any accumulated depreciation and impainnent losses. Any tangkble assets Caled at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accurnulated depreciation and subsequent accurnulated impaitTnent losses. If there is an indi¢atiof] that there has been a significant change in depreciation rate. useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estiIiiates. An increase in the carying amount of an asset as a result of a revaluation. is recognised in other COTnprehensive tncome and accurnulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss. Irnpairment A review for indicators of impainnent is carried out at each reporting date. with the recoverable amoutkt being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the a55et IS impaÈred accordingly. Prior itnpainnents are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is rnade of the recoverable amount ot the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of a55et5 that includes the asset and oenerates cash inflows that are largely independent of the cash intlow5 from other assets or groups of assets. Page 12 contiThued...
Border5 Additional Needs Group BANG Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - continued Taxation The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted ndS can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted Thd$ Can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when fidS are raised for particular restricted purposes. Further expl8J]ation of the nature and purpose of each fund is included in the notes to the fmancial statements. Pension costs and other post-retirement bettefit5 The charity operates a def]ned contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Provisions Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event. it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of fmancial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recogThised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obltgation. the unwinding of the dTr5count is recognised in fEnance costs in profit or loss in the period it arises. DONATIONS AND LEGACIES 31.3.25 31.3.24 Donations Grants Grant management income Grant management fees 10,836 214,032 17,263 17,263) 9.810 178,174 224 868 187 984 Grants received, included in the above, are as follows". 31.3.25 31.3.24 General Other grants 2,975 211,057 792 177.382 214032 178 174 Page 13 continued...
Borders Addition21 Needs Croup BANG Notes to the Finaneial Statements - eontinlled for the Year Ended 31 March 2025 OTHER TRADING ACTIVITIES 31.3.25 31.3.24 Fundraising events 440 31 TRUSTEES, REMUNERATION AND BENEFITS During the year under review Trustee received remuneration of £33,999.96 and ernployers pension contributions of £83?.80 for her employed role as CEO and mana8er, and not for her role ns Trttee. Trustees, expenses Ther¢ were no 31 March 2024. trnstees, expenses paid for the year ended 31 March 2025 nor for the year ended STAFF COSTS 31.3.25 31.3.24 Wages and salaries Other pension costs 133,961 1,835 107.932 135 796 109 684 The average rnonthly number of employees during the year was as follows: 31.3.25 31.3.24 Employees No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE ST ATEMENT OF FINANCIAL AfffiviTIES Unrestricted fund Restrict¢d funds Total funds INCOME AND EIWOWMENTS FROM Donations and legacies 28,026 159,958 187,984 Other trdding activities 31 Total 159958 188 015 EXPENDJTURE ON Charitable activities General activities 151 108 l77 517 NET INCOME Transfers between funds 1,648 8.850 38.857) 10,498 iyei iiJo*eiiieJii iiE AUII(iJ 41i,iOi RECONCILIATION OF FUNDS Total funds brought forward 31.353 108,642 139,995 Page 14 continued...
Borders Additional Needs Group BANG Notes to the Financial Statements - continued for the Year Ended 31 March 2025 cOARATIVEs FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds Total funds TOTAL FUNDS CARRIED FORWARD 71,858 150493 TANGIBLE FIXED ASSETS Plant and machiThery Computer equipment Totals COST At l April 2024 Disposals 1,879 1,169) 5,515 2,622 7.394 3,791) At 31 March 2025 710 2.893 3,603 DEPRECIATION At l ApTri 2024 Charge for year Eliminated on disposal 1.089 264 909) 1,647 1,476 2.736 1,740 3,073) At 31 Mar¢h 2025 444 959 1,403 NET BOOK VALUE At 31 March 2025 266 2,200 At 31 Marcb 2024 790 4,658 DEBTORS: AMOUNTS F'ALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Prepayments and accrned income 1,158 440 CASH AT BANK Brnnching - National lottery (Improving Lives) Shared Care Scotland - Better Breaks General fiu]d Robertson Trust Fund Young Start Fund Bank account no. 2 124 678 1.258 7.264 Total 124,678 10,092 1,258 7,264 6,573 Page 15 continued...
Borders Additional Needs Group BANG Notes to the Financial Statements- Continued for the Year Ended 31 March 2025 CASH AT BANK- continued 31.3.25 31.3.24 Youth Well Being Sports Programme 2024 Empowering Parents Fund No one Left Behind Total funds Total nds Brought forward Bank account no. 2 6,132 16,420 184,296 214071 Total 6,132 k 84.296 214,071 io. CREDITORS: AMOUNTS FALLING DUE WITHII* ONf YEAR 31.3.25 31.3.24 Trade creditors Taxation and social security Other creditors 212 198 2,184 66,294 19,569 21.787 68.676 MOVEMENT IN FUiYDS Net movement in funds Transfers between nds At 31.3.25 At 1.4.24 Unrestricted funds General fid 71.861 14.612 27,793 114,266 Restricted funds Blanching - National lottery (tmproving Lives) Shared Care Scotland - Better BTeaks DuTnfries and Galloway Robertson Trust Fund Scottish Autism Fund Young Start Fund No one Left Behind Empowerinu Parents Fund Youth Well Being Sports Programme 2024 20.290 (12,515) 210 (56) 1.147 (14.953) (3,360) 7,616 6,132 16,541 7.775 (210) (14.448) 14.504 5.998 28.088 9,752 7.145 (13.135) 6,392 7,616 6,132 16,541 762 TOTAL FUNDS 150,493 15,374 165,867 Page 16 continued...
Borders Additional Needs Group BANG Notes to the Financial Staten)ents - continued for the Year Ended 31 March 2025 li. MOVEMENT IN FUNDS - continued Net movement in nds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrieted funds General nd 31,116 (16,504) 14,612 Restricted funds Branching - National lottery (Improving Lives) Shared Care Scotland - Better Breaks Dumfries and Galloway Robertson Trust Fund Scottish Autism Fund Young Start Fund No one Left Behind Empowering Parents Futkd Youth Well Being Sports Programme 2024 41,354 16.290 23.731 E4,000 13,008 27,944 31,784 8,327 17,754 (53,869) (16,080) (23,787) (12,853) (27,961) (31,304) (24,168) (2,195) 1,213) (12,515) 210 (56) 1,147 (14,953) (3.360) 7,616 6,132 16,541 194 192 193 430 762 TOTAL FUNDS 225,308 209.934) Comparatives for movement in funds Net movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 31,353 1,651 38.857 71,861 Restricted fund5 Branching - National lottery (tmproving Lives) Shared Care ScotlaThd- Better Breaks ASN Scottish Autlsm Community Co-ordinator Dumfries and Galloway Robertson Trust Fund SBC LEP-YES Project Scottish Autism Fund Young Start Fund SBC Holiday RS MacDonald SBC Summer 22.357 1,532 7,869 2,053 (9,936) {3,585) 20,290 2.548 37.049 18.462 13.966 4,597 8,131 (2,548) (2,400) (20.145) (12,464) (577) 20,943 8,060 58 424 14,504 5,998 (13,389) 2,548 (6,439) (58) (424) 2,626) 28.088 9,752 108 642 8,847 TOTAL FUPIDS l39,995 150,493 Page 17 continued...
Borders Additional Needs Group BANG Notes to the Fin2nci21 Statetnents- continued for the Year Ended 31 Mareh 2025 ii. MOVEMENT IN FUNDS- continued Comparative net movement in nds, included in the above are as follows: tncomlng resources Resources expended Movement in funds Unrestricted funds General fid 28,057 (26,406) 1,651 Restricted funds Branching - National lottery (Improving Lives) Shared Care Scotland - Better Breaks Dumfries and Galloway Robertson Trust Fund SBC LEP-YES Project Scottish Autism Fund Young Start Fund SBC Holiday RS MacDonald SBC SU¢[ 45,635 16,589 (37,766) {14,536) (20,145) (12,464) (577) (22,093) (22.637) (2,942) (14,577) 3.374) 7.869 2.053 (20.145) (12.464) {577) 20.943 8,060 58 424 2,626 43,036 30.697 3.000 15.001 6,000 159 958 151 111) 8.847 TOTAL FUNDS 188.015 177,517) 10,498 Page 18 continued...
Borders Additional Needs Group BANG Notes to the Financial Statements - eontinlled for the Year Ended 31 Mareh 2025 ii. MOVEMENT IN FUNDS - Continued A current year 12 months and prior year 12 months Combined position is as follows: Net movement in funds Transfers between funds At 31,3.25 At 1.4.23 Unrestricted funds General fund 31,353 16,263 66,650 114,266 RtrIcted funds Branching - National lottery (Improving Lives) Shared Care Scotland - Better Breaks ASN Scottish Autlsm Community Co-ordinator Dumfries and Galloway Robertson Trust Fund SBC LEP-YES Project Scottish Autism Fund Young Start Fund SBC Holiday No one Left Behind RS MacDonald SBC Summer Empowering Parents Fund Youth Well Being Sports Programme 2024 22,357 1,532 (4,646) 2,263 (9.936) (3,795) 7,775 2,548 37,049 18,462 13,966 4,597 8,131 (2.548) (16.848) (20,201) (11,317) (577) 5,990 4.700 58 7.616 424 2,626 6,132 16,541 7,145 (13,389) (10,587) (6,439) (58) 6,392 7,616 (424) (2,626) 6,132 108,642 51,601 TOTAL FUNDS 139.995 25,872 165 867 Page 19 continued...
Border$ Addition21 Needs Group BANG Notes to the Financial Statements- continued for the Year Ended 31 Mareh 2025 ii. MOVEMENT IN FUNDS - eontinued A cuent year 12 months and prior year 12 months Combined net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movernent in funds Unrestricted funds General fijnd 59,173 (42.910) 16.263 Restricted funds Branching - National lottery (Tmproving Lives) Shared Care Scotland _ Better Breaks Dumfries and Galloway Robertson Trust Fund SBC LEP_YES Project Scottish Autism Fund Young Start Fund SBC Holiday No one Left Behind RS MacDonald SBC Summer Empowering Parents Fund Youth Well Being Sports Programme 2024 86,989 32,879 23,731 14,000 (91,635) (30,616) (43,932) (25,317) (577) (50,054) (53,941) {2.942} (24.168) (14.577) (3,374) (2.195) 1.213) (4.646) 2.263 (20,20 L) (11.317) (577) 5,990 4,700 58 7,616 424 2,626 6.132 16.541 56,044 58.641 3,000 31.784 15.001 6.000 8.327 17,754 354 150 344,541) 9,609 TOTAL FUNDS 413,323 387,451) 25,872 Transfers between funds Most of the restricted funds generate unrestricted income from the use of their facilities and maDatsement which is therefore transfeed between funds. Improving Lives/ Branching Out lund This is year 3 of a restricted fund provided by The National Lottery to deliver a three year transitional youth programTne For Additional Support Needs Youths. There was net income of £41,354 (£46,322 less £4,968 manatreTnent fees) into this fund during the year and the closing balance was £7.775. being £10.092 of cash in hand and closinu creditors of £2,317. The fund has supported consistent weekly delivery of youth-l¢d sessions, providing a vital transitional bridge between school and adult life for young people with neurodivergence and ASN. The programme continues to show measuiable outcomes in social confidence. peer relationships. and life skills developtnent. Share CarelBetter Breaks fund This restricted nd, Better Breaks funding enables BANG to deliver ASN families activities and social activities. There was net income of £16,290 (£18,190 less £1.900 managernent fees). The fund ceased during the year and all balances have been transfeed to the General Fund. The fiLnd enabled ASN families to access vital respite opportunities, including inclusive residential and Surnmer Camp activities. These breaks provided both young people and carers with impioved well-being, connection, and quality tirne together. Young Start Fund Page 20 continued...
Borders Additional Needs Group BANG Notes to the Financial St2tements- continued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS - continued This restricted fund from National Lottery funding is to provide Additional Needs Young people 11-15 yeaTS fo age with social opportunities There was net income of £27,944 (£31,164 less £3.220 management fees) and the closing balance was £6,392 which was £6,573 cash in hand and closing creditors of £181. The nd allowed for the delivery of weekly structhred sessions focused on confidence building, friendships, and youth leadership. Young people were actively involved in shaping the programme, developing ownership and new skills in a supportive environment. ASN Scottish Autism Community Co-ordinator/ Scottish Autism Fund In the year £13.008 of funding was received from Scottish AutRsm. The fund is now closed and all balances have been transferred to the General Fund. This funding supported partTheiship work with Scottish Autisrn, a national organisation, to build and strengthen autistic understanding and support across the Scottish Borders. The collaboration has enhanced strategic engagement, improved pathways for autistic individuals and families, and infornied local piactice through shared expertise. Dumfries and Galloway In the year there was net income of £23.731 (£26,774 of prepaÉd income from 2023124 less management fees £3.043). The fund is now closed and all balances have been transferred to the General Fund. The funding supported family liaison outreach work with families in Scottish Borders improving access to ASN-friendly services, community support and lived voice. Activities delivered under this fund ale now embedded in wider general provision. No One Left Behind In the year there was net income of £31,784 (£35,917 of prepaid incon]e from 2023124 less management fees £4,133). The closing balance was £7,616, which was £1 1,879 cash in hand and closing creditors of £4,065. This fund supported early intervention, employability, and life-skills-focused work with ASN. neurodiveigent young people and home-schooled young people. The project includes access to enhanced work experience. accreditations. school outreach and one-to-one support tallored to individual needs and aspirations. Empowering Parents Fund In the year £8,327 of funding was received from Scottish Borders Council. Empowering Parents Fundtng. The closing balance was £6,132, which was cash in hand. This fund enabled the delivery of peer-led workshops and skills-based sessions for parent carers. It has helped reduce isolation. improve confidence, and connect families to local services and training. Youth Well Being Sports Programme 2024 CMHWBF In the year £17,754 was received from Borders Community Action for the Youth Well Being Sports Programn]e 2024 CMHWBF. The closing balance was £16,541, which was £16,420 cash in hand and £121 social security debtor. This nd supports a new sports-based mental health project for neuTodivergent young people aged 11-18. Activities have focused on emotional regulation, building resilience through movement, and improving access to inclusive physical activity. 12. RELATED PARTY DISCLOSURES Payments to Trustees are shown on Note 5 to the accounts. Page21 continued...
Borders Additiollal Needs Group BANG Notes to the Financial Statements - continued for the Year Ended 31 March 2025 13. FEES PAID TO INDEPENDENT EXAMINER During the year. BANG paid £4.984 for payroll and bookkeeping services (2024 - £3,989) and £4.500 for the independent c.xdminaliuii ok. thL accoLLnts (2024 - £2,760). 14. LECAL FORM OF ENTITY The charity constitutes an incorporated charity registered in Scotland. Its registered office and principal place of business is The Focus Community Centre. Livingstone Place, Galashie15. TD I I DQ 15. GOING CONCERN The trust¢es know of no material uncertainties relating to the chariry's ability to continue as a going concern. 16, PUBLIC BENEFIT ENTITY The charity is a public benefit entity. 17, VOLUNTEERS BANG provides opportunities for Volunteers from both within its mcrnbcrship and wider cornmunity to support with the delivery of Youth Groups, support with parental and r¢spit¢ ac¢iviti¢s. Page 22