Scottish Charity No. SC049717
## **Connect2**
Trustees’ Report and Accounts For the year ended 5 April 2025
Connect2
**Contents of the Financial Statements** for the year ended 5 April 2025
||Page|
|---|---|
|Report of the Trustees|1|
|Report of the Independent Examiner|4|
|Receipts and Payments Account|5|
|Statement of Balances|6|
|Notes to the Financial Statements|7|
Connect2
**Report of the Trustees** for the year ended 5 April 2025
The Trustees are pleased to present their report together with the financial statements of the Charity for the year ended 5 April 2025.
**Address**
19 Clarinda Place Larbert FK5 4FG
## **Status of Charity and Governing Document**
Connect2 (known as ‘Connect2 TC Forth Valley) was registered as a Scottish Charitable Incorporated Organisation on 8 November 2019. The charity registration number is SC049717.
## **Trustees and Office Bearers**
The charity trustees are responsible for setting operational policy and strategy for the charity. The constitution requires a minimum of 3 trustees and a maximum of 7 to serve at any time.
The Trustees who served during the year and to the date of this report are:
**Acting Chair Secretary/Treasurer**
(died 21 June 2025)
New Trustees are appointed by the existing Trustees. There is no fixed term for office. During the year, took over as the Acting Chair from .
## **Objectives**
The Charity’s purpose, as laid out in its governing document, is:
‘As part of our Christian faith, we provide spiritual and moral support to vulnerable people across Scotland. Our main aims are:
- To support people in need, whether because of age, ill-health, disability, financial hardship, or other challenges. We do this by helping individuals affected by substance misuse to access local groups, services, or rehabilitation centres.
- To advance education by providing information, training and learning opportunities.
We work mainly in Scotland where the individuals who need support will be our main beneficiaries.
## **Activities and achievements**
Connect2 continues to be a faith-based Christian charity dedicated to helping individuals struggling with life-controlling addictions, enabling them to live free and fulfilling lives and reintegrate positively into society.
Our key activities this year included:
- **Street Outreach** : Continuing to operate our coffee bar buses four nights per week across strategic areas with elevated deprivation (Grangemouth, Stirling, Falkirk, and Alloa).
- **Recovery Hubs** : Two hubs are now up and running in both Bo’ness and Denny.
- **Befriending and Support** : Offering free hot drinks, food, listening ears, and practical signposting to services including detox, rehab, housing, health care, and criminal justice support.
Page 1
Connect2
**Report of the Trustees** for the year ended 5 April 2025
## **Activities and achievements (continued)**
## _**Key achievements from April 2024 to March 2025**_
We launched a new annual theme, **“INTENTIONAL”** , to focus all our activities around being deliberate in support, advocacy, and education.
- Recorded **1,712 repeat visits** to our outreach evenings (67% male/33% female).
- Supported **6 service users** who successfully completed rehab programmes.
- Delivered structured **post-rehab support** , helping with housing, job preparation, and community reintegration.
- Supported two rehabs with **compliance training and quality improvements** .
- Continued **weekly educational engagement** with marginalised young people in a local school, sharing information on the risks of substance misuse and the importance of making positive life choices.
- Attended HMP Low Moss, Shots and Barlinnie to provide **on-site prison outreach** , preparing inmates for transitions to rehab and community life.
- Delivered **trauma-informed volunteer training** and **naloxone administration training** for Connect2 volunteers.
- Hosted a **volunteer appreciation and training afternoon, with a volunteer, family and supporters’** celebration evenings.
- Expanded to 5 **0+ volunteers** .
- Supported a staff member in progressing an **SVQ 4 Social Services and Health Care qualification** .
- Logged **over 2,340 volunteer hours** across our projects.
- Averaged **8 volunteers** per outreach session.
- After an incident with service user early in 2024, our board and staff reviewed and updated our policies and procedures. We have brought in new policies and made sure our staff completed adult and child protection training.
- We are working closely with our funders to make sure we meet all required standards. We regularly check our work through quality assurance reviews.
- We have brought in an outside advisor who has lots of experience in care work and also in supporting charity boards.
## **Future plans**
As we look ahead, Connect2 remains committed to deepening our impact across the Forth Valley by providing faith-based addiction support and advocacy. Building on the momentum of recent outreach and partnerships, we plan to expand our Recovery Hubs, strengthen church partnerships, and explore new opportunities to meet the growing demand for our services. We will also continue to invest in our volunteer team and develop training to equip them for effective frontline work.
Our vision for the future includes the establishment of a dedicated Day Centre, a welcoming space where individuals can access structured daytime support, skills development, and therapeutic relationships in a Christ-centred environment. We also intend to pursue new funding opportunities to ensure the sustainability and growth of the charity. At every step, we remain guided by our calling to bring hope, healing and transformation through the love of Christ.
Page 2
Connect2
**Report of the Trustees** for the year ended 5 April 2025
## **Financial review**
## _**Restatement of comparatives**_
The accounts have been prepared this year on the Receipts and Payments Basis. Last year’s accounts have been restated on this basis to provide comparability. The impact of the restatement is outlined in note 5.
## _**Results for the year**_
The financial statements for the year are set out on pages 4 to 7. The Receipts and Payments Account on page 4 reflects a deficit for the year of £26,837 (2024: restated deficit of £7,558). Total reserves, including restricted funds, amounted to £15,276 (2024: restated £42,113).
## **Financial review (continued)**
## _**Reserves policy**_
The Board has a fully documented reserve policy.
The Trustees have agreed to aim for reserves that equate to three months’ core operating costs. This will be reviewed annually and adjusted based on:
- The nature of our income (eg grant-based or recurring donations)
- The predictability of funding
- Commitments to staff and service users
- The wider operating environment (eg economic and sector trends)
The Board reviewed average monthly core expenditure (staffing, service delivery, overheads) based on the past 12 months of activity. Trustees also considered planned programme expansion, potential delays in grant payments, and future staffing commitments. In light of these factors, the Board agreed that three months' core costs would provide adequate cover for short-term disruptions and allow the charity to respond with integrity and stability.
The target reserves at year-end were £20,000. Our reserves of £15,276 do not meet this policy so the focus for the trustees in the year ahead will be to build these reserves through careful budgeting and unrestricted funding efforts.
## _**Thanks**_
The Trustees are grateful for the financial support of individual donors, churches and other funders who provided us with funding during the year and for their volunteer who provides support with the administration of the Charity.
The accounts were approved by the Trustees on 7 August 2025 and signed on their behalf by:
Page 3
## Connect2
## **Report of the Independent Examiner to the Trustees** for the year ended 5 April 2025
I report on the accounts of the charity for the year ended 5 April 2025 which are set out on pages 5 to 8.
## **Respective responsibilities of Trustees and Examiner**
The charity’s trustees are responsible for the preparation of the accounts 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)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning 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 the course of 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 (as amended), and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
11 Erngath Road Bo’ness EH51 9DP
Date: 18 August 2025
Page 4
Connect2
Receipts and Payments Account For the year ended 5 April 2025
|**Receipts**
Donations - individual
Donations - church
Gift aid on donations
Grants
Fundraising events
Volunteer clothing income
Bank interest
**Total receipts**
**Payments**
Gross salaries
Employer pensions
Employer national insurance
Staff travel
Event costs
Bus fuel
Bus repairs and maintenance
Volunteer clothing costs
Purchases on behalf of service users
Insurance
Subscriptions
Training
Printing and stationery
Accounting costs
Independent examiner's costs:
Independent examination
Bank charges
Sundry expenses
**Total payments**
**Surplus/(deficit) for the year before transfers**
Transfers between funds
**Surplus/(deficit) for the year after transfers**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**Restricted**
**2025**
**funds**
**funds**
**Total**
**£**
**£**
**£**
**21,465**
**1,187**
**22,652**
**8,426**
**-**
**8,426**
**7,094**
**-**
**7,094**
**-**
**12,498**
**12,498**
**3,412**
**-**
**3,412**
**1,324**
**-**
**1,324**
**333**
**-**
**333**
**42,054**
**13,685**
**55,739**
**37,932**
**28,170**
**66,102**
**1,278**
**-**
**1,278**
**93**
**-**
**93**
**293**
**-**
**293**
**2,427**
**-**
**2,427**
**2,824**
**-**
**2,824**
**577**
**100**
**677**
**1,330**
**-**
**1,330**
**2,349**
**-**
**2,349**
**2,715**
**-**
**2,715**
**586**
**439**
**1,025**
**141**
**-**
**141**
**327**
**-**
**327**
**240**
**-**
**240**
**-**
**702**
**702**
**-**
**-**
**-**
**53**
**-**
**53**
**53,165**
**29,411**
**82,576**
**(11,111)**
**(15,726)**
**(26,837)**
**(54)**
**54**
**-**
**(11,165)**
**(15,672)**
**(26,837)**
**26,441**
**15,672**
**42,113**
**15,276**
**-**
**15,276**|Restated
Unrestricted
Restricted
2024
funds
funds
Total
£
£
£
24,169
-
24,169
-
-
-
-
-
-
-
47,952
47,952
-
-
-
-
-
-
857
-
857
25,026
47,952
72,978
-
58,865
58,865
2,537
511
3,048
-
-
-
-
-
-
1,084
-
1,084
415
-
415
4,946
-
4,946
-
-
-
4,463
-
4,463
2,189
-
2,189
523
-
523
1,232
-
1,232
100
-
100
2,266
-
2,266
-
-
-
32
-
32
1,373
-
1,373
21,160
59,376
80,536
3,866
(11,424)
(7,558)
-
-
-
3,866
(11,424)
(7,558)
22,575
27,096
49,671
26,441
15,672
42,113|
|---|---|---|
The notes on pages 7 to 8 form part of these financial statements.
Page 5
## Connect2
## Statement of Balances
As at 5 April 2025
|**Notes**
**Opening**
**Deficit**
**Closing**
**balance**
**for year**
**balance**
**£**
**£**
**£**
**Cash at bank and in hand**
Current account
**42,113**
**(26,837)**
**15,276**
**Total cash at bank and in hand**
**42,113**
**(26,837)**
**15,276**
**Represented by:**
**Unrestricted fund**
**2**
General fund
**15,276**
**15,276**
**Restricted funds**
**3**
Corra fund
**-**
Software fund
**-**
Bus maintenance fund
**-**
Audit fee fund
**-**
**-**
**Total funds**
**15,276**
**Statement of assets at 5 April**
**2025**
**£**
Motor vehicles - 1 bus (2024: 2 buses)
**3,000**
Gift aid due
**2,140**
Tax overpaid
**-**
**5,140**
**Statement of liabilities at 5 April**
**2025**
**£**
Accounting and independent examination fees
**864**
Taxation and social security
**770**
**1,634**
**2025**|Opening
Deficit
Closing
balance
for year
balance
£
£
£
49,671
(7,558)
42,113
49,671
(7,558)
42,113
26,441
26,441
15,672
-
-
-
15,672
42,113
**2024**
**£**
20,000
7,094
65
27,159
**2024**
**£**
720
-
720
2024
Restated|
|---|---|
The financial statements on pages 5 to 8 were approved by the Trustees on 7 August 2025 and signed on their behalf by the undernoted:
The notes on pages 7 to 8 form part of these financial statements.
Page 6
Connect2
## Notes to the financial statements
For the year ended 5 April 2025
## **1. Accounting policies**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention, on a receipts and payments basis and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended). They were previously prepared under the Accruals basis and in accordance with the Charities SORP. The impact of the change in basis is disclosed in note 5.
## **Receipts and Payments Account**
For the purpose of the Receipts and Payments account as shown on page 5, funds are defined as follows:
**Unrestricted funds** comprise donations, grants and other income received for the objects of the charity without further specified purpose and are available as general funds.
**Restricted funds** comprise income which has been received for the objects of the charity and specified for a restricted purpose within these objects by the donor.
## **2. Unrestricted funds**
|General fund
**Total unrestricted funds**|**Balance at**
**06.04.24**
**£**
26,441
**26,441**|**Receipts**
**£**
42,054
**42,054**|**Payments**
**£**
(53,165)
**(53,165)**|**Transfers**
**£**
(54)
**(54)**|**Balance at**
**05.04.25**
**£**
**15,276**
**15,276**|
|---|---|---|---|---|---|
## _**Explanation of funds**_
The _General fund_ represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
## **3. Restricted funds**
|Corra fund
Software fund
Bus maintenance fund
Audit fee fund
**Total restricted funds**|**Balance at**
**06.04.24**
**£**
15,672
-
-
-
**15,672**|**Receipts**
**£**
12,498
385
100
702
**12,983**|**Payments**
**£**
(28,170)
(439)
(100)
(702)
**(28,709)**|**Transfers**
**£**
-
54
-
-
**54**|**Balance at**
**05.04.25**
**£**
**-**
**-**
**-**
**-**
**-**|
|---|---|---|---|---|---|
## _**Explanation of funds**_
The _Corra fund_ represents grant funding received towards the cost of staff salaries.
The _Software fund_ represents donations received towards the provision of Blue Door software.
The _Bus maintenance fund_ represents donations received towards bus maintenance costs.
The _Audit fee fund_ represents donations received towards the costs of our end of year examination.
Page 7
Connect2
## Notes to the financial statements
For the year ended 5 April 2025
## **4. Trustee and related party remuneration and expenses**
Remuneration was paid to 1 Trustee in his role as Head of Operations of the Charity. He was paid gross salary of £32,599 and employer pension of £791 (2024: £31,966 and £912). There was no remuneration paid to any of the other Trustees during the year ending 30 June 2024 (2023: nil).
Remuneration was paid to , wife of one of the Trustees in her role as Outreach Worker. She was paid gross salary of £8,899. There was no remuneration paid to any of the other related parties during the year ending 30 June 2024 (2023: nil).
Expenses of £2,580 were paid to two of the trustees in the year, all reimbursements for items purchased on behalf of the charity (2024: nil).
Donations of £11,552 were made to the Charity by trustees and their related parties in the year.
, sister-in-law to one of the trustees, carries out the bookkeeping for the charity on a volunteer basis.
## **5. Change of basis and restatement of comparatives**
The accounts have been restated this year from the Accruals basis to the Receipts and Payments basis. This has resulted in the following adjustments to the comparatives this year:
|**2023 brought forward reserves**
2023 reserves, as previously stated
Add:
Bills due but not yet paid
Deduct:
Fixed assets - motor vehicles
**2023 reserves, restated**
**2024 surplus**
2024 deficit, as previously stated
Add:
Bills due but not paid
Deduct:
Bills from 2023 paid
**2024 deficit, restated**
**Restated 2024 reserves carried forward**|£
66,899
2,772
(20,000)
**49,671**
(5,321)
535
(2,772)
**7,558**
**-**
**42,113**|
|---|---|
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