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 yo￿ng 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-prool￿g 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-a￿￿lng 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 ￿t￿re 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 success￿11Y 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 refe￿alS to help us understand where refe￿alS 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-aff￿mlng 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 Opportl￿Ity.
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 InCo￿orated 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
f￿aNCIal 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 Ca￿led 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 fi￿dS 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 Trt￿tee.
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
cO￿ARATIVEs 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 fi￿d
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 fi￿d
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
R￿trIcted 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 cu￿ent 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 transfe￿ed 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 transfe￿ed 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