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 E￿3 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.
oBJE￿IVEs 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 de￿rIbIng 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 operat￿nal 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, St*Tling 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 rese￿eS 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
R￿k 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 FOUnda￿on 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 decl￿0￿ 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
Ir￿gUlaritieS.
The trustees are responslble for the maintenance and Integrr(v of the corporate aTrd financial
Infgrmation included on the charity's webs￿te. 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 char￿leS 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
(In￿rpOratIng the In￿me and Expènditure Accoutrtl
FOR THE YEAR ENDED 31 MARCH 2026
Unr￿trIcted 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 d￿e
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 a￿umeS 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 InStrum￿ts
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
unrestr￿cted 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