Charity Number: SC049112 TINY CHANGE5 IA kottlsh Charitable Incorporated Organlsatlonl ANNUAL REPORT AND UNAUDITED FINANCIALSVATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Whitelaw We115 Chartered Accountants
TINY CHANGES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Contents Page Trustees, Report Independent Examinerfs Report io Statement of Flnantial ActivÈtle5 lineorporatingthe Income and Expendlture Account) li Balance Sheet 12 Notès to thé Financial Statements 13-18
TINY CHANGES rRUSTÈES' FIEPORT FOR THE YEAR ENDED 31 MARCH 2026 REFERENCE AND ADMINISTRATIVE INFORMATION Trustees Marion Hutchi50n Aine Lovedalè Ami Anderson John Todd Dionne H05saEk Amy Gunn (Resigned 31 July 20251 IResigned i May 20261 Hannah Stake5 Rasheeq Syed Resigned 12 Au8USt 20261 Re8iStered Offlce and Prlnclpal OperatÉn8 Addres5 Tlny Changes 15 Calton Road Edinburgh EH8 8DL Reglstered Charlty Number SC049112 We&slte addrÈss t]nychanges.eom Independent Examlner Kevin Cattanach CA WhStelaw Wells Chdrtered Accountants 9 Ainslie Place Edinburgh E3 6AT BaÈthers Clydesdale 8ank 83 Geot8e Street Edinburgh EH2 3ES
YINY CHANfjE5 TRUSTEES, REPORT FOR THE Y&4R ENDED 31 MARCH 2026 TheTrustees are pleased to presentthelr anriual trusrees, pOrt togetherwith the financl31 statements of the charlty for the year ended 31 March 2026, preparèd in accordance with the Charitles and Trustee Invè5tment1Scotlandl Act 2005, the Charities Accounts Iswdandl Regvlatlons 2006 las amendodl, the charws con5trcution, and Accounting and Reportlng by Charities.. Statement of Recommended Practice applicable to charities preparlng their accounts in accordan with the Financial Reporting Standard appltcable in the LIK and Republlc of Ireland IFRS 1021. oBJEIVEs AND ACTlVtriES The charlty obtalned charitsble status on 8 March 2019. The charlty's purposes are the advancement of health and of education on mental health issues by supportlng and tarrying out proj8rts to.. Raise awareness aboL¢t mentsl health issues, partlcularly among young petspfe and in relation to young people's mental health: Advance understanding of the root causes of mental111 health and support innovation in the deslgn and delivery of ment31 health servlceg to young people., Support and promote Initlatlvfs that provide help to young people Impacted by mental health problems, theirfamllies and carers.. and Provlde a volce to young people who have been affected by mental health issue5 to inftuence mental health policy and practice. ACHIEVEMENTS AND PERFOAMANCE In 2025-26 the charity piloted a new co-production model that supports young leaders to design and deliver youth mental health projects. The first cohort (If young leaders co-produted and successfully delivered five p¢lot projetts, with the supwrt of Tiny Changes colleagues. This work benefits young people who face mental health ehallenges, feel isolated, face IntÈrsectin6 forms of inequality. and barriers Including long waits for NHS supporL This year saw signlficant positive changes to core operations alongside fundralslng challenges that mirror those faced by or8ani53tions across the third and public sectors. The key achievements of the charity dursng the period included.. A new youth-led co-productlon model wa5 implemented, with five leaders under 30 tralned and SUPPDrted throu8h co-design and dellvery of community mental health pllot projects. Five Intersectional, creative pilots comprtsed podcastin& henna art, filmmakingi primary school tged rnental health ambas58dors, student wellbeln8.
TINY CHANGES TRUSTEES, REPORT FOR TNE YEAR ENDED 31 MARCH 2026 ACHIEVEMENTS AND PERFORMANCE Icontl riny Changes pilots supported over childreh and young people in 2025-26. Young petrple consistently share that taking part tn Tiny Chan8È5 programmes has a meaningful impact on their lives. They have told stalf they feel seen, hEard, with many derIbIng the experience as having changed" them. Both participants and leaders grow more confident, creatNe and better equipped to deal with what life might throw at them. Evaluation of the pilot programme and plannlng will help build the charit(s impact. Early feedback shows.. l. Project participants feel Seen. heard and less isolated, gain tools and connection to live happler Ilves. Reflecting on a film abo grief that 3 finy (hanges group co-produced,. one parttcipant said. .1 wa5 coynfortable sharing my disability bfAt wasn't talking about how I w85 feeling inside until I met these new friends and felt likè it's ok to talk, it was fun, you Ilstened. 2. Project leaders feel agency and confidence to make th3n8e happen, in an inclusive community. They become leaders with knowledge and skllls for sustainab12 change. The co- production pilot successfully equipped five leaders, direttly benefitting 98 young people in 202S-26. '1 noticed a massive change in me- a lot more confidenc& and posltThrity. Being part of the Tiny Changes team developed my leadership, organisational, and team working skllls. 3. Tiny Changes, communlty feels motivated to make change and Linderstands the value of early, creatlvÈ intervèntion. Through co-design workshops wlth charity partners, children helped create a wellbeing cabln, Insplring the partnerto Involve children in future decision- making. In partnershlp with design and architecture agency S+Co, who providèd pro bono support, the designs for Scotland's first playground mental wellbein£ cabin werè finalised and production be8an. Co-design workshops were held with local children and th8 local community In leith. Worklng with local children to make sure the playgroulld cabin means somethin8 to them 3nd to reduce 5tiwna around this space, and mental health issues. w8s brilliant and a highlight for all partners involved in this programme. The CEO and trustees worked together to complete foundational work includlng budgeting and operatnal plannlng for grant fundraissn& a new potential restricted income stream for the charity. To datè. Tlny Changes has been almost entirely funded by unrestricted funds and is now seeking additiorjal, longer term funding to ensure the longevity ot its youth-led programmes and projects. Staff training contlnued, building on the projert leader leadership programme the prevlous year. and included chlld protettion. networklng, monitoring and evaluation. Trainin8 was delivered both In house and by Children in Scotland. riny Changes 15 fully comp15ant in safeguardlng and thild protection, wlth staff having completed training 3nd every trustee, volunteer and staff rrember now a PVG member in line wlth new regulations. Two new policles were ratified,. 8 reserves pollcy and an ethical investment and partnershlps policy. gulding how the charlty a¢¢Èpts and spend money while staying true to finy Changes values- honest, brawe, klnd and hopeful. Reserves were Invested in an ethical interest bearing savings account, creatlng a new and dependable unrestricted incorne stream.
TINY CHANGES TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2026 ACHIEVEMENTS AND PERFORMANCE Icontl The charit¥ invested in staff wellbeing. olferin8 professional mental health support and supervision to employees. Staff who used mental health services have reported an improvement in their wellbeing and are better equipped and supported to cope with pTofessional and personal challenges or periods of mental illness as a result. Th2 charity received continued financial and rnark&ting support from partners Coldplay. The National, StTling Council, KESTIN, Faber Music, DF Concerts. Tenement TV and Edinburgh Street Food and new support from Fettertairn, International Beverdge, 81oscript Stirlin8 and Give a Car. These partne have not only gen&r3ted income and valuable In- kind gift5, thev help Tiny Changes connect wkh its communlty, reach new audiences and increase brand wareness. The finy But Mlghty Appeal launched. mark5n8 the most ambitious fundraising campaign to date. wlth a target of fundln8 MO youth-led mental health projects in the coming years. This appeal includes the most successful content of all time. including launch fi8ures over 60,000 and half a million views of Coldplay x Tiny chang content. Tiny Chan8e5 Secured two small grants from Scottish Children's lottery and Warburtons to provSde re50uices for its playground mental wellbeing cabin, includlng messy play suits and welli25, 50ft furnishings and activitles. PLANS FOR FUTURE PERIODS In 2026-27 the tharity will continue io prlorStise urgent, strategic frJndraisin8 to ensure financial Stability and work towards longer-t&rm sustalnability. The aim remains the same as last year; to secure medium to long term funding lor staff, core ovefhead5 and future cohorts of youn8 project leaders to continue our newly established co-production rnodel and other programmes that help young minds feel better. The charity wlll complete the foundatlonal work required to provide the best chance of success in fundralslng. Thi% includes operatlonal development, impact 3nd donor evaluat1on. Following early flndings from the co-productlon piloi year, the charity will complete a full evaluation of youth leadership and co-production next year and determine both the dlrettion of the charlty and Its work with and for young people in Scotland. The charity maintains a strong commitment 0 diversity* inclusson and the representation of trustees and staff with relevant and intersertional personal and professional experience. with plans to secure fundln8 for recTUltment and training across the charity. The playground ment31 wellbelng cabin will be installed and launched in 2026-27, wlth national media coverage. The design is a finallst In the Scottith DÈsign Awards 2026. The cabin will support over 200 children, the staff and local community in North Edinburgh, and evaluation options will be explored to record the differente a dedicated, youth-led space like ihls can make to children's mental health, associated stigma. and psychological educatlon.
TINY CHANGE5 TRusff ES, REPORT FOR THE YEAR ENDEtJ 31 MARCM 2026 FINANCIAL REVIEW Results tor the year Durins the year the eharity generated total Income of £137,25512025.. £221,888) and Ctsrded total expendlture of £263,35712025.' 268.2541. There wa5 a deflcit of £126,10212025: £46,366), of which a surplus of £4.45912025.' £nlll related to restricted funds and a deficit of £130,561 12025.. £46,366) rel*ed to unrestricred funds, At the year-end total funds amounted ro £206,62612025.. £332,728), of which £202.167 related to unrestricted funds12025.. £332,72813nd £4A59 related to restricted funds 12025 £Nill. Reserves policy The trustees have reviewed the Charitrls level of reserveg closely in 2026. A rlsk-ba5ed approach 15 being tiiken ttr setting the optlmal level of reserves. taking account of the reliability and predictability of income, the costs that would be incurred in re-organisin¥ or winding down activlties, and specific potential li3blllties identified. Amounts are included both for the risks the trustees are aware of and for contingencie5, 50 that Tiny Changes 15 able to Meet unexpected costs and to respond to opptsrtullitie5 asthey arise. Reserves afe principally held In order to.. protect the contlnuity of Tiny Changes. work against uncertaln future income stream5; provide the capltal needed to flnance Investment in operations,. cover speclfit li3bilities and Identlfiable rlsks.. and allow Tlny Changes to respond to unèxpected opportunlties that further its respctnse to evolvln8 nf èd. The trustees have set optimal free reserves at between EIIO,000 and £148,000. As at 31 March 2026 the level of free reseeS stood at £142,199. Tiny Changes holds desl8nated reserves of £59,968 and restricted reserves of £4,459. Designated reserves represent unrestricted fund5 that the trustees have set aside at their dlscretion for a speclflc purpose and are therefore not available for other activities,. the designation this year relates to è marketing and fundraising role to be delivered over the 12 months following the approval of these accounts and an addkional amount to cover costs for evaluaring the effectiveness ol the charity's projects with young people. Restricted resèrves relate to income to be applied in accordante bwth specific restrictions impY)5ed by funders and accordlngly do not fom3 part of 8ènÈral reserves.
TINY CHANGES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2026 Rk Mana8ement The Trustees are aware of thelr Sponsibl11t1es with regards to safeguarding of the charitls assets and for managing the rlsks assocTated with the main attNities of thè charity. Risks are taken Into Bccount In every decisioFE made at Board level, as wèll 35 in the oppratlonal processes of the charity. A governènce risk register is regularly monltored by the trustees, and action5 taken where necessary at Board meetings. In 2025, 3 new trustee wtth extensive expertlse In risk and project management was appointed to oversee and maintain the charlty'5 rlsk register. The prSnclpal risks fecing the charlty in 2025-26 were.. Fundrolsftng risk - the Intenslty of programme delivery and small tore team meant less tlme and resource avallable for fundralsln8, which created a very real risk of not achièving income tar8ets for the year. This financial risk contlnues to be exacerbated by a challen£in£ external fundraising £limate for charitles in the UK. To mitigate this risk, the charity closely monitored Its finances and restrurtured the Ofganisatloft, reducing costs. Operotlonol rff5k - An organisation restructure. with less staff ar the beginning, hèlfviay point then again reduced further by the end of the year, saw the organisation become overly dependent on Its CEO. Associated risk5 Qf an increased and unsustainable resource load for the charty's leadership Included detTimental irnpact to staff health and wellbeing, operational ènd fundraising delèys. To mitigate this risk. the charity communicated openly wSth staff, offered external support and time off, began forward plannin& Including future recruitment as a priority for 2026-27, and developed its first baseline budget as a foundatlon for a realisrlc, manageable year ahaad. Governonce risk- SIX out of sevÈn trustees terms end at the 2027 AGM, posing a risk to the charity of multiple trustees stepplng down at the same time. To mlti8ate this risk, an annual governance assessment has been reinstated to identify potentlal governance risks earller and plan accordingly, and stsggered trustee recrultment was agreed for futUTe years. The rlsk ol relFance on the Treasurer for financlal owersight and control was a150 f13gged as a significant rlsk thls year. To mitigate this risk, a finance and admin assistrdnt was procured to 5UPPOrt finance proce5sÈs, and a new financial controls polity will be put in place next year. Reserves risk The absence of investment and reserves policSes meant that unrestricted and committed savings were being helll in the chariws main bank account, not accruln¥ intérest, and not sufficiently deéined, approved or monitored. To mitSgate this risk, the Board £ated and implemented an investment policy and reserves policy. defined and invested up to six months, reservÈ5 into an ethical, Interest bearing Charities Aid FOUndaon savings accounL The need to plan and save for the future became a priority through the organisatlon restructure ar)d reserves pollcy wlll be updated to mltlgate the risk of future reseNes not matching organlsational growth sn the years ahead.
TINY CHANGES TRUSTEES, REPOAT FOR THE YEAR ENDED 31 MARCH 2026 STRUCTURE. GOVERNAhtCÉ AND MANAGEMENT Constitutlon Tiny Changes was incorporated as a Scottlsh charitable organlsation and commenced operation on 8 March 2019 taking over the business tsf the unincorporated finy Changes. The charlty governed under its constitution. Recrultment. appolntmenL Induction and training of trustees Trustees are selÈcted for appointment based on their skllls and experience. Trustee5 serve for a pèriod of three years, following which they are eligible for reappointment. The selection of Trustees reflects the charity's commltmentto equal opportunities, plurallsm and incluslvenes5. Operatlonal structure and decl0 making The board is uttlmately responsible for the charrity and meets regularly to discuss all matters rèlevant to the charity. Th2 boaTd may delegate any of their power5 tts sub-commItte.. a sUtFcommlttee must Includè * least one charity trustee, but other members of a svb-committee need not be tharity rrustees.
TRUSTEEY RE5PONSIBIUTIES IN RELAnON TO THE FINANCIAL STATEMENTS The charlty trugt&es are responsible for preparln8 a Trustees, Annual Report and Financial Statements in accord3n¢e with applicable law and Vnlted Klngdom Accounting Standards Iunited Kingdom Generalsy Accèpted Accounting Pratticel. Charty law requires the charfty trustees io prepare financtal statements for each year which give a true and falr view of the state of affairs of the charlty and of the Income and expenditure of the charlty for that perlod. In preparing the flnancial statements, the trustees arè required to: select suitable accountlng policie5 and then apply them consistently,. observe the methods and princlples in the Charities SORP.. make jud8ements and estimates that are reasonable and prudent,. State whether applicable UK accounting standards have been lollowed, subject to any mèterial departures dlsclosed and explalnod In the financial statements; p¥epare the linanclal statement5 on the going concern basis unless it Is inappropriate to presume that the charitywlll contlnue in bu5ines5. The trustees are responsible ftsr keeping adequate accounting records that show and explain the transaction5 of the charity and dlsclose with re350nable accuracy at any tlme the financial position of the charlty and to enable them to ensure that the flnancial statements comply with The Charities and Trustee Investment (Scotlandl Act 2005, the Charitles Acctsunts Iscotlandl Regulatlons 2006 las amended) and the Con5tllution of the charity. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prèvention and detectlon of frau(J and other IrgUlaritieS. The trustees are responslble for the maintenance and Integrr(v of the corporate aTrd financial Infgrmation included on the charity's webste. Legislatton In the Unlted Klngdom governing the preparation and dlssemlnatlon of ftnancial st3tements may differ from legislation in other jurisdictions. Approved by the board on ¢)1 2£ and si8ned on thelr behalf John Todd
TINY CNANGES INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2026 I report on the accounts forthe year ended 31 March 2026 a5 set out on pages 11 to 18. Respèrtlve responslbllltle$ of the Trustee5 and the Independent Examiner The charit(s Trusteè5 are responsible for the prepèrètion of the accounts in accordance with the term5 of the charleS and T¥ustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amendedl. The charitf s Trustees consideT that the audit requiremetrit of Règulation 10111 lal to Icl of the Charities Accounts Istotlandl Regulations 2006 las amended) does not apply. It is my responsib15ity to examine the accounts a5 required under section 44111 Itl of the Act and to state wheiher partlcular matters have come to my 3ttention. 8as19 of Indep¢ndent Examlner's report My examination is carrled out tn accordaiice with Regulation 11 of the CharitiÈs Accounts (Scotlandl Regulatior¢s 2006 las amended). An examination includes a Yeview of the actountlng retord5 kept by the tharity and a comparlson of the accounts presented with those records. It a150 includes consideration of any unus¥al items or disc105ures in the accounts and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an aud, and consequently I do not express an audit opinion on the view giveTh by the accounts. Independent Examlne¢s statement In the course of my examinatlon, no matter has come to my attention= whlch glves me reasonable cause to belleve that in any materlal respect the requirements.. to keep accountlng records in COrdance with Section 44 llllal of the 2(X)5 Act. Regulatlon 4 of the 2006 Accounts Regulatlons las amendedl,. and lo prepare accounts whsch accord with the accountin8 fEEoid5 and comply with Regulation 8 of the 2006 Accounts Regulations las amended) have Not been met,. or to whlch. In my opinlon. attentlon should be drawn in order to enabSe a proper understandlnE of the accounts to be reached. Kevln Cattanach CA Wh5telaw Wells Chartered Accountants 9 Ainslle Place Edinburgh EH3 6AT I Septembe¥ 2026 io
TINY CHANGES STATEMENY OF FINANCIAL ACTIVITIES (InrpOratIng the Inme and Expènditure Accoutrtl FOR THE YEAR ENDED 31 MARCH 2026 UnrtrIcted Aestrl¢ted Fund$ Funds 2026 2025 htote Income from: Donatlons and legacies Ch3ritable activties GFant income other tradlng activities Investment Income Bank Interest 95.798 95,798 156,091 4,459 4,459 34,403 34,403 65,797 2,595 2,595 Total Income 132,796 4,459 137,255 221,888 Expendkture on: Raislr)g funds Charitable actlviiles 16,475 246,882 16,475 246,882 31,506 236,748 Total expe#dliure 263,357 263,357 268,254 Net Incomellexpendlturél and movement In tund$ for the year 1130,5611 4.459 1126,1021 146,3661 Reconcillation of funds: Total funds brought fofwar(I 332.728 332,728 379,C94 Total funds carrled forward 202,167 4,459 206,626 332,728 All gaSns and105ses Tecognised In the perlod are Sncluded above. All the results relate to contlnulng activities. The notes on pages 13 to 18 form pait of these financial statemerts. li
TINYCHANGES LANCE SHEET AS AT 31 MARCH 2026 2026 202S Note Current assèts Cash at bank and In hand Stork Debtors 206.361 1,502 3.661 337,175 4,112 211.524 341,287 Creditors: amounts falllng de withln one year io 14,8981 18,5591 Net ¢uttent assets 206,626 332,728 Net assets 206.626 332,728 Funds Restrl¢ted funds Unrestrfcted funds: General funds De51gnated funds li 4,459 li li 142.199 59,968 332,728 206,626 332,728 A)yroved by the board on 0¢ and signed on its behalf bv.. John Todd Trustee The notes on pages 13 to 18 torm part of theseflnanclal statements. 12
TINYCHANGES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 I. ACCOUNTING POLICIES 88s5s of accountlng The accounts have been prèparéd underthe historical cost convention and are in acc¢Trrdance with the Char¢ties and Trustees Investment (Scotlandl Att 2005, the Charities Accounts Iscotlandl Re8ulations 21106 las amended), the Financial Reporting Standard applicable the UK and Republic of Ireland IFRS1021 (effective l January 20191 and Accountin8 8nd Reporting by Charitles- Stateme¥kt of Recon2mended Practice applicable to charitles prepBring their accounts in accordance with the FlnancS3l Reporting Standard appllcable In the UK and Republic of Ireland IFR51021 (effective l January 2019. as amendedl. The charity constltutes a publÉc benefit Èntlty as deflned by FRS 102. The charity's accounts are presented In stefltn6 as that is the currency in which its transattions are denominated. The charlty has taken advantage ol the ÈxempttDn from the requlremey)t to prepare a Statement of Cash Flows as permitted under FRS 102 and the Charlties FRS 102 SORP. Golngconcem The accounts have been prepared on the going conce¥n basls wh¥ch aumeS the charity will contlnue in operational èxistence for the foreseeable future. The charity'5 ability to continue In operational existence depends on continuing and sufficient funding support. The trustees belleve that there ts sulfi£lent fundlng In place to cover operatitrnal costs for at least 12 Monttr from the date of slEnlng. Intt*me recognltlon All income Is incltsded In the Statement of Tinancial Activlties when the charity Is entitled to the Intome, receipt is probable and the amount can be quantified with reasonable accuracy. Income by way of grants, donatiofts and gifts is Included in full in the Statement of Financial Actlvities when receivable. Where entltlement is conditional on the delivery of a specllic Performan by the charity. grants are recognised when the charity becomes unconditlonalty entitled. Where related to performance and specific deliverables, grants are accounted for as the charity earns the rlght to torsider8tion by Its performance. Investment income is Included when receivable. IncoNe from other tradirE activities is accounted for when earned. The value of services Provided by volunteers is not incorporated in th8 financial ststement5. Further detalls of the contribution of volunteers Can be found In the Trustees, Report. Expendlture recognÉtion Expenditure is rectsgnlsed on an accruals basis when the charity has Èntèred into a legal or construrtive obli8ation, It is probable that settlement will be required and the amount can be measured with Te3sonab5È accuracy. The charity is not registered fof VAT and accordingly expenditure includes VAT where appTopriate. o Costs of ralslng funds comprise the costs associated with attractinE grants and donation5, and costs of trading for fundraising purposes. 13
TINY CHANGES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 I. ACCOUNTING POLICIES Icontinuedl Expendlture recognltion Icontinuedl Charitable expenditure comprises cost5 incurred in the dellvery of our charitable activities and setwices for beneficiaries. It snclu(Ses both costs that can be allocated directly to such activities and those of an indirect natur& necessary to support them, inclvdinE governance costs. Governance Costs comprise those 3550Clated with meeting the constitutional and statutory reouirements of the charity and include the independent examination lees and costs linked to the strateglt management of the charity. Grants payable are payments made to thlrd partie5 in the furtherance of the charitable objects of the Charity. In the case of an unconditional grant offer this is accrued on£e the recipient has been notified of the gfant award. The notification gives the recipient a reasonable expertation that they will received the ¥r3nt. Grant awards that are subject to the recipient fulfilling perfo¥mance condltions are only accrued when the reclpient h35 been notifled of the grant and any remaining unfulfilled condition attaching to that graht 15 Outside of the control of the Charity FÉftanclal InStrumts Flnantial instruments comprfse fsnancial assets and finaKlal liabllities which are recognlsed when the Charity becomes a party to the contractual provisions of the Instrument. They aro classified a5 "basic. in accordance with FRS102 sll and are accounted for at the settlement amount due which equates to the cost or amount prepaid. Financlal assets comprise cash and debtors and flnancial liabiSÉtles comprise creditor& Fund actountÉn8 unrestrcted fundg are available for use at the dlscretion of the trustees in furtherance of the general objectives of the charity. Donallon$ and leBacle$ Unrestrl¢tèd Unrestrlcted 2026 2025 Donatio 95,798 156,091 95,798 156,091 Grant Income Total 2026 Toial 2025 Restrlcted:_ Warburtoms Communlty Grants Scottish Children's Lottery Trust 400 4.059 4,459 All 8rant Income durinE the year was restrlcted12025: £Nill. 14
TINY CHANGES NOTESTO TWE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 20Z6 Other tradlng act[e$ Unrestii¢ted Unrestyittèd 2026 2025 Offline merchandise sales Online merch8ndlse sales Events and aurtion proceeds Galn on stock revaluatKJn 2,437 25,637 4,827 1,502 1,519 16,737 47,451 34,403 65.797 Expendlture on charllable athvltles Total 2026 Total 2025 aritable actwitles Staff cost (Note 61 Programmes Telephone and IT Postage and stztionery EventlFundrai5ing Travel Rent Professional fees Web51te costs Advertising Accountancy fees Insurance Bank Char8es Subscriptions Other costs 114.717 76.274 4,130 345 16.425 874 4,959 32B37 1.020 dl,439 1,851 782 51 142,818 21,067 4,743 30.935 1,129 3,535 39,806 1,038 6.140 1,345 453 570 11,147 1,612 Governan e costs ndependent Examination fees B03rd Expenses 2,800 241 3,320 204 Total 263.357 268,254 Expenditure totalled £263.35712D25.. £268,2541 forthe period. Restricted expendlture was £Nil 12025.. £ nil) and unrestricted expendlture was £263,35712025.. £268,2541. The trustees conslder there to be only one chafltable aitivlty. 15
TINY CHANGES NOTESTOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 20Z6 6. Staff costs and Numbers: 2026 2025 Wa8e5 and salarlÈs Social Security costs Pènsion costs Redundancy settlement Costs 102,038 1.393 9,654 1,632 121,S85 9,716 114,717 142,818 The average number of employees during the year, on a head count basis, was 512025.. 51. During the year l employee12025.' no employees) left thÈ business under settlement agreement, at a total cost of £1,63212025: Nill. The policy for s*tlement agreements follows the ststutory prtsvlsions. No empk>yee received remuneTation of more thall £6O.000 in elther theturrent or previous years. 7. Net incomellexpènditurel 2026 2025 Net lexpenditurelnneome for the perlod 15 Stated after charging:_ Trustees remuneration Independent Examinerfs remune¥atltsn'. Independefit Èxamination feE 2,800 3.320 8. Stock 2026 20Z5 Charity resources held for resale 1.502 9. Debtors.. Amounts falling due within one year 2026 2025 other debtor5 3,661 4,112 3,661 4,112 10. Credltors: Amounts falling due withln one year 2026 2025 Other creditors and accrua15 4,898 8,559 4,898 8,559 16
TINY CHANGES NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED ai MARCH 2026 11. Movement Infvnds At l April 2025 At 31 March 2026 Incomè Expenditure Unrestrlcted fund$ General Designated 332,728 72.828 59.968 1263,3571 142.199 59,968 Total unrestricted fund5 332,728 132,796 1263,3571 202,167 Restrlcted Funds Scottish Children's Lottery Fund Warburtons Community Grant 4,059 4,059 400 Total restTlCted funds 4,459 41,459 Total funds 332,728 137,255 1263,3571 206,626 At l Aprll 2024 At 31 Marih 2025 Income Expendlture UnrÈstri¢ted funds Gener81 379,094 221,888 1268,2541 332,728 Total fund5 379,094 221,888 1268,2541 332,728 Generol Junds Unrestricted funds, whlch comprise the general funds, are expendable at the discretlon of the twstees, Én furtherance of the objects of the charity. DeslL7nUted Funds These funds are dÈsignated to provide for the salary of a marketlng and fundraislng role for the charity and an additional amount to cover costs for evaluatin8 the eflectivÉneg5 of the charity's proletts with young people. 17
TINY CHANGES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Scottlsh Chlldren's Lottery Fund.. ftestricted funds for the purpose ol carrylng out activities and completlng a mental health cabln at Leith prtmary school. Warburtons Communlty Gmnt.. Restricted funds for the PUTthase of wellies aftd other outdoor clothing to allow children to take part In oiitdoor actlvltles at Leith Primary School as paTt of the mental health cahin programme. 12. AnalysÉs of net assets between funds General Oesl8natèd Re5trlcted funds funds funds Total funds Current assets 147,097 14,8981 59.968 4,459 211.524 14.8981 Net assets at 31 Marth 2026 142.199 59.968 4.4S9 206,626 Comparatlvefl8¥JYes: General Dèslgnatsd RÈstrltted funds funds fund5 Total funds Current assets 341,287 18,5591 341,287 18,5591 Net a5set5 at31 Mai¢h 2025 332.728 332,728 13. Related partytran58Ctlon$ Durlng the year, £Nil12025.. £1361 was paid to trustees as a reimbursement for expenses paid personally, none of whlch Ss oyt5tanding at thè year end. Nonè of the trustees received any remuneration. 14. Taxatlon The charEty Is recogni5ed as havlng charitable status by H M Rèvenue & Customs for taxation purposes. As a result, no liabllltyto taxation ts antlcipated on any of its income. 18