IDER ARTS Scottish Charity Number: SC049535 Annual Report Annual Report and Financial Statements For the year ended 31 March 2025 www.spiderarts.co.uk •k/ É* ## Table of Contents 01 02 03 Welcome Board of Our Projects Trustees 01 04 05 06 Calmbulance Calm Outdoors & Youth Cafe Calm Families 08 10 CIC Wellbeing Art Commissioned Therapy Group Work & Events 13 Statement of Receipts & Payments 14 15 Notes to the Our Partners Accounts 16 Staff & Volunteers www.spiderarts.co.uk ## Welcome Founded in August 2019, Spider Arts (SCIO) is a community arts and wellbeing charity based in Greater Pollok. We aim to make a positive impact by offering a variety of exciting and innovative creative projects that will improve the mental health and wellbeing of the people we work with. ## **We are committed to:** - Increasing access to and engagement in the arts - Improving the health and wellbeing of those we work with - Enhancing the communities we work in, through citizenship and community development - Supporting children and young people, their families and professionals working with them through our art therapy programme ## The trustees of Spider Arts (SCIO) are delighted to present their annual report, together with the financial statements for the year 2024/2025. www.spiderarts.co.uk Page 1 Board of Trustees Spider Arts (scio) has a single tier structure, where trustees are also members of the charity. Membership of the ch8rity is open to all community stakeholders and trustees are elected 8t quarterly board meetings. The Board held their 2023-2024 AGM and annual board development day on 18 of January 2025 at House for an Art Lover in Bellahouston Park. We thank the HfaAL te8m for providing the conference room in-kind. for what was 8 very enjoyable and productive day. The Board of Trustees is 8 small group of committed individu81s who work together, applying their collective knowledge and expertise to oversee the running and development of Spider Arts. Each of our current trustees lives or works (or has previously lived or worked) in the Greater Pollok are8. therefore have a sound understanding of the needs and priorities of our local community. Their knowledge underpins and informs programme design and delivery within our Ioc81 community. The Constitution states that tLirnover of trLlStees should be 113 each year. At our 2023-2024 AGM. trustees. retired and were unanimously reappointed to their roles. Fion8 Rich was reappointed as Executive Chair, approved by all trustees. We were delighted to welcome two new local community members as trustees to the Board at our February Board MeetIng..￿rn$ Board Secretary and Shahida Ahmed as a trustee. We look forward to their valuable contributions and fresh perspectives. Their addition to the Board ensures that we remain attuned to the evolving needs of our community. The Board continue to recruit Trustees with 8 variety of experience, in furtherance of Spider Arts, ch8rit8ble 8ims. We thank our Board of Trustees for their continued commitment to the work of Spider Arts (scio) in 2025~2026. Your dedication and passion are the driving force behind Spider Arts. and together. we will continue to make a positive impact in our community. Here's to another successful and inspiring year 8he8d! www.spiderarts.co.uk Page 2 Our Projects As grant funding has become increasingly competitive in Scotland. our primary focus this year has been on maintaining our essential therapeutic projects. We have concentrated on continuity of our flagship programs and accepted commissioned therapeutic work to ensure we could provide timely support to young individuals facing acute mental health and wellbeing challenges in our community. As we prepare for the upcoming year, the Board of Trustees is keen to pursue multi- year grant funding to secure the sustainability of our core projects. Additionally, we aim to identify project-specific funding that will enable us to initiate new programmes aligned with our mission of promoting creativity and inclusion through the arts. We are 8Ctively exploring partnerships with local schools and community organisations to broaden our reach and impact, creating more opportunities for individuals of all ages to engage with the arts in meaningful ways. Core Projects: 2024-2025 We supported 16 Children and young people We worked with 9 schoolslorganisations We received 4 parentlcarer referrals We supported l adult Calmbulance Mobile Art Therapy Project We supported 6 x P7 boys from Saint Vincenvs Primary We run our first Calm Families group at Saint Angela's Primary with 5 families Calm Outdoors & Calm Families Nature-based Art Therapy Group Project Weekly attendance ranged from 10 to 16 Youth Arts Training & young people regularly attending Volunteering Programme • We supported 30 young people between April 2024 and March 2025 Youth Cafe We ran 2 blocks of10 sessions and 2 blocks of 12 sessions between April 2024 and March 2025 We supported 32 adults referred by NHS: Centre for Integrative Care NHS-CIC: Art Therapy Group for Wellbeing Art Therapy Adults with Chronic group Conditions Continued partneTships with M&D's, Rangers, Ayr Racecourse, Ayr Central & Glasgow Children's Hospital Charity 5 arty parties delivered 4 new partnerships for commissioned work Commissioned Work Projects. events & arty & Events parties www.spiderarts.co.uk Page 3 Calmbulance Ciknbvli ce A gr8nt from N8tion81 Lottery Community Fund (NLCF) 'Aw8rds for All. allowed us to continue our Calmbulance mobile art therapy programme this year. enabling us to support young people in more remote locations, for whom therapeutic serlices had previously been inaccessible. The Showman's Mental Health Awareness Charity provided funding for one secondery aged young person to receive one-to-one art therapy sessions and two primary schools sought funding for pupils to attend therapy sessions in the Calmbulance. It was encouraging that partner schools sought independent funding to commission our work, which shows that our service is valued and the positive imp8Ct has been recognised from our previous work with young people in the schools. Further commissioned therapeutic work in the Calmbulance is welcomed in 2025-2026 as this will allow us to prioritise grant funding to provide free therapy for children and young people who may not otherwise have access to specialist support. Funding from Glasgow City Council, New18ndslAuldburn Area Partnership allowed us to expand our geographical reach locally this ye8r, leading to successful ongoing partnership work with Saint Vincent's Primary School. St Vincent's referred 7 children to our Calmbulance one-to-one art therapy service. They then commissioned us to provide an outdoor therapy group for a group of 6 Primary 7 boys over an 8-week period. We will continue to seek multi-year funding in 2025-2026 to meet the growing demand for this service and allow us to employ our Art Therapists on a salaried basis. This will ensure the long-term sustainability of the programme. We also plan to launch a fundraising campaign to upgrade the C81mbulance in 2025-2026. www.spiderarts.co.uk Page 4 Calm Outdoors & Calm Families Following the successful Calm Outdoors program at Saint Vincent's Primary School from January to March 2024, the school engaged Spider Arts to conduct a therapeutic outdoor group for six Primary 7 boys facing challenges with friendships and social skills between March and June 2025. The sessions concentrated on fostering practical skills, enh8ncing confidence, encouraging teamworK and promoting positive communication among the group members. Addition811y, time was allocated for creative self-expression. helping to prep8re the boys for their upcoming transition to secondary school. Although the init181 sessions posed ch811enges. they evolved into a highly positive experience that the boys looked forwards to each week. Building on previous successful collaborations with Saint Ange18's Primary School. the Parent Council of Saint Angela's secured funding for Spider Arts to offer tailored outdoor therapeutic sessions for families with children who have additional support needs. This initiative resulted in Art Therapist Fiona leading the first Calm Families program. where five family groups engaged in v8rious nature-based creative 8Ctivities over four weeks. held within the grounds of St Angela's Nursery Class. Feedback from these sessions wes overwhelmingly positive, as parents connected with their children in a natural setting while benefiting from the support of other families. Spider Arts is set to deliver two more blocks of family sessions at Saint Angela's Primary School in 2025. www.spiderarts.co.uk Page 5 Youth Cafe Youth Cafe (Creative Arts Facilitation Enterprise) is a youth group for secondary aged young people living in the Greater Pollok area. The group has continued to grow this year. with new young people attending and existing participants introducing friends and family members to the group. Activities focused on developing the creative skills and social skills of our young partlCiP8nts. The aims of the project are to build confidence. develop new skills 8nd empower young people to participate in volunteering opportunities in the community. The project offers new creative experiences and opportunities to support with further training, volunteering or employment in the arts in the future. We have continued to deliver the project in partnership with The Village Storytelling Centre, which has allowed our group to support their community events, as well as events run by other community Partners such as Just Be Kids Nursery and Greater Pollok Seniices. Our young people delivered crafts, face painting. glitter tattoos, games. dancing, mascot visits and creative community consultation activities at these events. Following a successful funding bid from Youth Link Scotland 'Open Arts, Fund, elong with funds raised by our young people delivering activities at events, we facilitated 26 weekly workshops, provided activities at 6 local community events and attended 4 different inspir8tionlrew8rd trips during the period 2024-2025. We co-designed the programme with the young people, which allowed us to invite different visiting artists and creative specialists to facilitate workshops each week. Throughout the programme, the young people p8rtiCiP8ted in 8 diverse r8nge of creative sessions including drama workshop skills, games facilitation, face paintin& SFX make-up, glitter tattoos, balloon modelling, mural paintin& stencil art graff iti art, badge making, collage, choreography, dance, character m8SCOts. clay modelling. jewellery making. printmakin& bubble-ology. slime making and more. During the 2024-2025 period. 8 tot81 of 30 young people participated our programme. with an 8ver8ge of 12 young people attending our workshops each week and many more children and families engaging in activities provided by our group at local events. www.spiderarts.co.uk Page 6 VILLAGE .' ST•RYTELUNG C•NNECTING P•LL•K, EVEMT, '// AIRBIIUSH TATT•• W•RKSM•P www.spiderarts.co.uk Page 7 CIC Wellbeing Art Therapy Group Following the success of previous art therapy groups 8t NHS Centre for Integrative Care (cic), and ongoing need from patients, Spider Arts secured funding from GCVS Glasgow Wellbeing Fund to run a further 4 blocks of sessions at the hospital from April 2024 until December 2025. NHS-CIC is the UK'S only purpose~built hospital offering integrative care. It hosts a highly specialised clinical team 8nd excellent facilities, including a wonderful studio overlooking be8Utiful gardens. from which we continued f8cilit8te the art therapy group. allowing partlCiP8nts to access the gardens and find inspiration for their art making. P8rtICiP8nts were referred to the group for a variety of reasons including suffering from chronic conditions. disabilities or psychological tr8um8. The sessions allowed participants to process their thoughts and feelings about living with long-term health conditions through art-making with the support of qualified art therapists and the peer support of other adults with shared experiences. We were delighted to have the success of this project and our partnership with NHS-CIC recognised as 8 shortlisted nomin8tion for the 2024 Alliance Self Management Awards. under the category of 'Self Management through the Arts,. Our therapists proudly attended the ceremony at the Scottish Parliament in September 2024. Spider Arts endeavour to secure this partnership long-term by seeking multi-year funding to continue the project in 2025 and beyond. www.spiderarts.co.uk Page 8 CIC Wellbeing Art Therapy Group Cont. Clients often expressed sadness when the group ended and commented that they wished it was longer, therefore we extended blocks of group therapy from 10 to 12 sessions. It was noted by clients that the experience of being in a group really helped individuals feel supported, less isolated and more connected. Participant feedback was extremely valuable, allowing us to better understand the needs of our service users and adapt the design and format of the programme to make it more accessible. Many participants wished to have ongoing informal opportunities to continue art making and connecting with each other beyond their involvement in the art therapy group. Therefore. we are seeking funding to run an open-studio group alongside the closed groups at NHS-CIC, so that clients may further their creative development, emotional awareness and self-confidence. Client quotes: "I have been happy to sharetime with others after going through some Isolation d(Je to b8d health." think this was very beneficia and also that it would be for others. I wish there was more of this klnd of thing." "I feel that creativity is coming back into my life and that I can use art as a way of helping to work through dff icult sltuatlons and emotions." "Not being'perfect. is freeing. "The art therapists were professional. flexible and unobtrusive. Ideal!- "I have bought art supplies and have been creating at home, sharing this with others as well. It. helped me think about things in a different way." "Please make this course availablefor others. It might be 8 Step towards heallng for many people." "I really love the location and enjoyed being part ofthis group." www.spiderarts.co.uk Page 9 Commissioned 4tr•. Work & Events This year. we were delighted to deliver a number of exciting projects and events on commissioned basis. This helps us generate unrestricted income to help us grow and develop as an organisation. but also demonstrates that our reputation and reach as an organisation continues to grow each year. Highlights include: Eaglesham Fair We returned to Eaglesham Fair to provide free creative 8Ctivities again this year. The children and families enjoyed a variety of space themed crafts using recyclable materials. EAGLESHAM FAIR SATURDAY 1ST JUNE 2024 Ayr Central We were very pleased to return to Ayr Central again this year, providing free activities for families during the school Easter and Summer th holidays, on the 8 of September as part of the Ayr Show, and again at Christmas for the Ayr Christmas Lights Switch-on event and the ever-popular Elf School, running each weekend from the end of November up until Christmas. . n OF T￿ WOILP" Rangers Football Club & Rangers Charity Foundation We are very grateful to Rangers Football Club for their continued support, hosting our team of face painters and young artists providing glitter tattoos at the Fan Zone at Edmiston House on match days. We are also very happy to support the fabulous work of Rangers Charity Foundation by providing activities and entertainment at their events and Christmas parties. FACE PAINTING ir www.spiderarts.co.uk Page10 ## Commissioned Work & Events Cont. ## **International Ayr Show - Festival of Flight** The International Ayr Show - Festival of Flight 2024 took place over two days, the 6th and 7th of September. The festival had around 260,000 visitors this year. Spider Arts provided two days of flight themed arts and crafts, games and activities for children and families with wonderful feedback from visitors to our marquee. Many visitors commented on how much they appreciated a calm, quiet space for their children to take some time out, away from the noise and crowds. The weather was also very warm over the two days, so a break from the sun was also very welcome for many! This was our second time delivering an event of this scale, which once again, necessitated engaging the services of a large group of freelance artists, facilitators and assistants, including young people involved in our Youth Cafe programme. This provided an opportunity for them to put their newly developed skills into practice, with the support of experienced artists working alongside them. In addition, they gained valuable experience of delivering activities at a large-scale public event, with a diverse audience and widespread reach, both geographically and online. This was an exciting opportunity and they impressed us with their creativity and professionalism! **As a micro-charity, it would not have been possible to undertake commissioned work of this scale without the support of our small, but dedicated team of trustees and persons connected to them. For this reason, both trustees and their children who were participating in the Youth Cafe training programme received payment for activities and services delivered on the days of these events. The young people have shown ongoing commitment to their training and personal-development journeys. They had previously completed the designated number of volunteer hours and had achieved the level of skill through self-evaluation to merit renumeration for their assistance at these events. Following guidance from OSCR in December 2024, the Board of Trustees met to review our constitution, youth work and volunteering policies and thus adopted a Youth Employment Policy in response to this. We also appointed new members to our Board of Trustees to avoid conflict of interest and ensure that we are able to fulfil our commissioned obligations, whilst remaining compliant with governance guidance and good practice going forwards.** www.spiderarts.co.uk Page 11 Dftlzl Statement of For the year ended 31st March 2025 Receipts & Payments Our annual income continues to be predominantly made up of earned income from commissioned projects & grant funding. Income Expenditure 120000 100000 60000 -.llhih We are grateful to every one of our Funders. Partners and Supporters who enable us to deliver our services. Thank you for your support. 40000 20000 COMMW4rrY vs YouthLlnk impactiKrtING Scrtland . WHINERS ALBERT HUNT TRUST Scotl$2nd Grnrt5 29198 739 6SJ17 •7•1 5145 11123 101757 47571 731 79 31415 5491 476 3x2 349JJ 475n 419J7 rpW(D•lwl l*rtr* www.spiderarts.co.uk Page13 ## Notes to the accounts ## **For the year ended 31 March 2025** ## **1. Basis of accounting** The accompanying independently examined accounts have been prepared on a Receipts and Payments basis, in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). ## **2. Nature and purpose of funds** Unrestricted funds for operating expenses and to allow the provision of community arts projects and children’s art therapy. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific charitable projects or activities. This year shows a deficit due to incoming funds at the end of the previous financial year, most of which was spent between April and June 2025. ## **3. Trustee Renumeration** Total payments of £17, 517 were made to (Chief Executive) for delivery of projects. Allowable under sections 39A of the charity constitution. Total payments of £1360 were made to (Chairperson) and £1445 to (Treasurer) for provision of specialist services delivered in direct furtherance of the organisation’s purposes. Written agreement between the charity and the named charity trustees was obtained prior to undertaking their services and the agreed fee was reasonable and congruent with other freelance workers providing equivalent services. Allowable under section 39B respectively of the charity constitution. ## **4. Transactions with trustees and connected persons** Payments made to persons named in section C5 were for assistant work carried out to support the delivery of services in direct furtherance of the organisation’s purposes. The young people named are connected to trustees and are participants of the charity's Youth Cafe programme. Youth Cafe is a youth training and employability programme. The connected persons completed the training and volunteer requirements to qualify them for paid assistant work. They were among a larger group of young people who have benefitted from Youth Cafe in this way and have been paid for their services as arts assistants. Following guidance from OSCR on 29/12/2024, The Board of Trustees met to review current procedures and thus adopted a Youth Employment Policy on 08/01/2025. ## **5. Nature and purpose of funds (Additional Analysis)** Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the organisation; for operating expenses and to allow the provision of community arts projects and children’s art therapy. www.spiderarts.co.uk Page 14 Our Partners Our work is made possible through the support of our funders, community partners. local schools. nurseries and corporate clients. We were grateful for the continued support of existing partners this year, but were delighted to welcome some new partnerships too. We look forwards to collaborating again in 2025-2026. FOR HOUSE AN ARTLOVER YouthLink RADIAT Scotland CATHCART YOUTH MINISTRY PARTNERSHIP GwowLife" ME STIRT LLAci Glasgow South ssoBYTELL14Vo cEf4TR The Showmen's Mental Health LINN Glasgow Childrens Hospltal Charity Children's Health Scotland GREAT£R POLLOK SERVICES RANGERS CHARITY FOUNDATION south IKIDS? AYRSHIRE - COUNCIL www.spiderarts.co.uk Page15 Staff & Volunteers As a small charity, we depend on our extensive network of skilled freelance artists and therapists to provide the essential. high-quality work that we do. Currently, we do not have any permanent salaried staff members. However, we are in the process of developing a strategic plan that focuses on creating several positions in the upcoming year. This initiative will help us enhance our creative and therapeutic programmes while securing the future of Spider Arts as a charity. We are incredibly thankful for the support of our long-standing volunteers and our growing team of creative youth volunteers who continue to impress us with their commitment and talent. Our ability to support individuals and to make an impact in the community and beyond would not be possible without their generosity and dedication. A heartfelt thank you to everyone who has generously donated to Spider Arts, given up their time to help with fundraising, support our projects and clients and provide practical help and hands-on assistance! www.spiderarts.co.uk Page16 Spider Arts (SCIO) Charity number: SC049535 56 Ben Vorlich Drive Glasgow G53 7PF www.spiderarts.co.uk orjo Enler SC No. bekn Spider Arts (SCIO) Receipts and payments accounts SC049535 OSCR For the period from S(otti5h Chartty Regulqtor 01 2024 31 March 2025 Section A Statement of receipts and payments EX￿ndable Unr•stri¢t•d R•strict•d funds •ndowm•nt funds funds Perman•ni •ndowm•nt fvnds Total fund5 eurrnnt perlod Total funds lasl pèriod to m•rest £ to newest£ Al Roeèl DonatK>ns 2.588 2.588 2.806 Legacies Grant5 29.198 29.198 41.840 actwities Gross tiading receipts Income from investments othei than land and buildings Rents from land & bijildings Gross receipts from other charitable actsvrties 36.792 2.925 39.717 60.049 Al Sub total 39.380 32.123 71.503 104.757 A2 R•c•ipts from ass•t & Proceeds from sale ol fixed assets investments A2 Sub total Tot•1 receipts 39,380 32.123 71.503 104,757 A3 Paym•nts Expenses for lundraising activikn.es Gross trading payments Investment tnanagetnerbt costs Payments relating dwecty to charitable acbvities 32,905 47,577 80,482 74,110 Grants and donatsons Govemance costs.. Marketing I Public Audrt I ￿dependent examinabon Preparation of annual accounts Legal costs Insurance 330 330 330 415 4t5 804 804 771 Oiher 475 475 817 A3 Sub total 34.933 47.577 V2.510 75.828 A4 Paym•nts r•latSng to ass•t Purchases ol fixed assets Purchase of Investments A4 Sub tot81 Total payments 34.933 47.sn 82.510 75.828 4A47 1153541 11.007 28.929 AS Transfer8 to I (from} funds Surplus /(deffcit) foryear Splder Arts {SCIO} Section B Statement of balances SC049535 Untestricted Totsi C￿rent Tota last B1 Cash ftmds 28.927 24522 24,520 Idefiiitl aKI 4447 1154541 I11.￿n 28,928 Cash b￿k balwKe8 at end of 33.374 accawl(s)) B2 Inv•stm•nts Td 4¥•WI 6220 5287 30 190 B3 Other assets Til 12.0 IOJI Dela41s B5 Contingent liabilities S￿nat￿e Print Nane Dèttr of approval Spider Arts (SCIO) SC049535 Section C Notes to the Accounts C1 Natur• and purpos• of funds (may be staled on analyws of fvrnts w(Hk&rds) Typo of or supportèd C2 Grants Giasgtsw City CowKbl KFC 11JO NLCF- Awwd5 10.000 Impxt F￿￿"n0 437 GCVS Welllxing Fw 10.480 29.198 C3a Trustèe remuneratl¢ Authofny under which p)Id C3b Trustèè rtmun*ratlon- d•tails Tota to sec¢Kffl 39A of Ihe chaiifw cts)slrtutC￿. 17.517 Se￿￿￿ 39B ofttE cha rrstrtubl￿. C4a Trust•e expens•5 C4b Trustse expens•5- detsFIs '.ionshi Nature of transaction C5 Transarflons wlth trust••s and conn•ct•d p•rsons Chairi C6 C>ther inforniation Spider Arts ISCIOI SC049531 Additional analysis111 41 12D LTD NFSGG To¢ 7¥7 741 Spider Arts ISCIO) SC049535 Idttional analysis12) 5 Bteakdown of Unrest[￿ted funds bEkr Trf41 Trf Receipls Legacies Gwts R￿ts [F￿71*d & tL¥kJir#Js 36.792 Sub to131 39Jao 61 57J67 319)5 330 L8Ja ( 711 475 475 617 Sub tolal 33 Ttansfets toI(fr￿) l￿d5 SurWus/ldeftil)loryo N￿Ure and ose of funds Spider Arts (SCIO) SC049535 AAlditional analysis13) 6 Bteakdown of testsicted fwKI$ Receipls Legaties Gmts 29,198 29.198 Rurts fr{xTr￿d & t￿kIll 2J25 32.123 2J?S 32.123 450 47Th) Re￿Ipts fvom & WNe•Jneffl8o*• Sub totsl TO&1￿Ce￿Its 3112J Jl123 4T?￿ Pa 475n 475n JO242 Sub tolal 47511 47.5TI 242 Sub to&1 r0&lpayff￿ts 41￿ 47.5TI JO242 115.4541 115,4541 17.048 Transfers tolVKMnl l￿d$ {15.454 115,454 11,IM8 Nature and e of ful￿5 **Spider Arts SCIO Independent Examiners Report** ## **Independent Examiner's Report to the trustees of Spider Arts SCIO** I report on the financial statements of Spider Arts SCIO for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 independent examiner's report** My examination was carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations - to prepare financial statements which accord with the accounting records, comply with Regulation 8 of the 2006 Accounts Regulations - have not been met: or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. C Allan & Son Accountancy Services Limited Studio 104, Embroidery Mill Abbey Mill Business Centre Paisley Scotland PA1 1TJ 16 December 2025