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2026-04-05-accounts

Scottish Charity No. SC049717

Connect2

Trustees’ Report and Accounts For the year ended 5 April 2026

Connect2

Contents of the Financial Statements for the year ended 5 April 2026

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 2026

The Trustees are pleased to present their report together with the financial statements of the Charity for the year ended 5 April 2026.

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. New Trustees are appointed by the existing Trustees. There is no fixed term for office.

The Trustees who served during the year and to the date of this report are:

Ian Batt Chair (appointed 29 October 2025) David Currie Secretary Robert Cullens Treasurer (interim) (appointed 21 January 2026) Margaret MacDonald Stephen Melvin William Carter (died 21 June 2025)

The Board met quarterly during the year, overseeing strategy, financial performance, and risk. Key decisions included the adoption of a three-year strategy (2026–2029), development of an outcome’s framework, and strengthening financial oversight. Two new Trustees were also appointed during the year, further strengthening the Board’s capacity and expertise.

Objectives

Connect2 is a Christian charity providing relational, trauma-informed support to individuals and families affected by addiction and related challenges across the Forth Valley.

The Charity’s purpose, as laid out in its governing document, is:

Activities and achievements

This has been a year of continued growth, strengthened foundations, and deepened impact within our communities. We remain committed to walking alongside individuals and families affected by addiction, offering consistent, relational support that brings real and lasting change.

Weekly street outreach operated across multiple locations, alongside regular recovery hubs and expanded daytime outreach provision.

Connect2 is now operating within two high schools, supporting young men who are not fully engaging with education, including those with challenging behaviour and poor attendance. Early intervention and relational support are used to help re-engage them and improve outcomes.

Page 1

Connect2

Report of the Trustees for the year ended 5 April 2026

Activities and achievements (continued)

A parental course, Drug Proof Your Kids (DYPK), was introduced to support parents, grandparents, and carers in understanding how they can play a practical and proactive role in guiding and supporting their children.

Our outcomes and impact have been:

A clear example of progression is seen in an individual who moved from active addiction, supported weekly over a 24-month period, into residential rehabilitation, which he successfully completed. He now sustains his own tenancy, has maintained employment for over 18 months, and has entered into marriage, demonstrating sustained outcomes in stability, independence, and overall wellbeing.

I would like to thank our staff, volunteers, partners, and supporters for their dedication and compassion.

Future plans

Connect2 will continue to strengthen its foundations while preparing for future growth. Priorities include developing a Day Centre, expanding hub provision, and further embedding outcomes and reporting frameworks. The charity remains committed to long-term, sustainable impact through partnership working, community engagement, and continued investment in people.

Page 2

Connect2

Report of the Trustees for the year ended 5 April 2026

Financial review

Results for the year

The financial statements for the year are set out on pages 5 to 8. The Receipts and Payments Account on page 5 reflects a surplus for the year of £61,647 (2025: deficit of £26,837). Total reserves, including restricted funds, amounted to £76,923 (2025: £15,276).

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 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 general fund of £76,413 meets this policy but the focus for the trustees in the year ahead will continue to be to seek ways to secure sustainable funding sources for the organisation.

Risk Management

A formal risk register has been developed and is being embedded, with regular review of key risks including staffing, funding, and increasing service demand.

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 12 June 2026 and signed on their behalf by:

Ian Batt

Ian Batt

Chair

Page 3

Connect2

Report of the Independent Examiner to the Trustees for the year ended 5 April 2026

I report on the accounts of the charity for the year ended 5 April 2026 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:

  2. 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

  3. 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

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Alison Franks

Alison Franks CA 11 Erngath Road Director Bo’ness Cornerstone Accounting EH51 9DP

Date: 15 June 2026

Page 4

Connect2

Receipts and Payments Account For the year ended 5 April 2026

Receipts
Donations - individual
Donations - church
Donations - Celebration event
Gift aid on donations
Grants
Legacy income
Fundraising income
Volunteer clothing income
Bank interest
Total receipts
Payments
Gross salaries
Employer pensions
Employer national insurance
Staff travel and other expenses
Event costs
Hub costs
Bus supplies and fuel
Bus repairs and maintenance
Volunteer clothing costs
Purchases on behalf of service users
Insurance
IT costs
Subscriptions
Training
Printing and stationery
Accounting costs
Independent examiner's costs:
Independent examination
Tax return
Charitable giving
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
2026
funds
funds
Total
£
£
£
10,906
1,540
12,446
54,579
100
54,679
448
-
448
1,885
-
1,885
35,000
34,759
69,759
7,050
-
7,050
2,219
2,189
4,408
478
-
478
422
-
422
112,987
38,588
151,575
34,858
33,764
68,622
1,334
-
1,334
-
-
-
907
-
907
3,017
2,278
5,295
699
-
699
1,735
-
1,735
3,145
-
3,145
610
-
610
968
27
995
2,808
-
2,808
20
538
558
1,046
607
1,653
16
-
16
203
-
203
240
-
240
-
864
864
144
-
144
100
-
100
-
-
-
51,850
38,078
89,928
61,137
510
61,647
-
-
-
61,137
510
61,647
15,276
-
15,276
76,413
510
76,923		 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

The notes on pages 7 to 8 form part of these financial statements.

Page 5

Connect2

Statement of Balances

As at 5 April 2026

Notes
Cash at bank and in hand
Current account
Total cash at bank and in hand
Represented by:
Unrestricted fund
2
General fund
Restricted funds
3
Corra fund
Software fund
Audit fees fund
ASDA fund
Falkirk Council Schools fund
Go Fund Me Christmas gifts fund
Haven fund
Total funds
Statement of assets at 5 April
Motor vehicles - 1 bus (2024: 2 buses)
Gift aid due
Tax overpaid
Statement of liabilities at 5 April
Independent examination fees
Tax return fees
Taxation and social security		 Opening
Surplus
Closing
balance
for year
balance
£
£
£
15,276
61,647
76,923
15,276
61,647
76,923
76,413
76,413
-
-
-
457
-
53
-
510
76,923
2026
£
3,000
2,480
-
5,480
2026
£
864
144
281
1,289
2026		 Opening
Deficit
Closing
balance
for year
balance
£
£
£
42,113
(26,837)
15,276
42,113
(26,837)
15,276
15,276
15,276
-
-
-
-
-
-
-
-
15,276
2025
£
3,000
2,140
-
5,140
2025
£
864
-
770
1,634
2025

The financial statements on pages 5 to 8 were approved by the Trustees on 12 June 2026 and signed on their behalf by the undernoted:

Ian Batt

Ian Batt

Chair

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 2026

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
06.04.25
£
15,276
15,276		 Receipts
£
112,987
112,987		 Payments
£
(51,850)
(51,850)		 Transfers
£
-
-		 Balance at
05.04.26
£
76,413
76,413

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
Audit fees fund
ASDA fund
Falkirk Council Schools fund
Go Fund Me Christmas gifts fund
Haven fund
Total restricted funds		 Balance at
06.04.25
£
-
-
-
-
-
-
-
-		 Receipts
£
16,664
607
864
995
10,500
2,358
6,600
38,588		 Payments
£
(16,664)
(607)
(864)
(538)
(10,500)
(2,305)
(6,600)
(38,078)		 Transfers
£
-
-
-
-
-
-
-
-		 Balance at
05.04.26
£
-
-
-
457
-
53
-
510

Explanation of funds - overleaf

Page 7

Connect2

Notes to the financial statements

For the year ended 5 April 2026

3. Restricted funds (continued) 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 Audit fee fund represents donations received towards the costs of our end of year examination.

The ASDA fund represents a grant received towards the cost of the purchase of IT equipment.

The Falkirk Council schools fund represents grants received towards work with 2 local schools.

The Go Fund Me Christmas gifts fund represents money raised to provide gift vouchers to our service users at Christmas.

The Haven fund represents money received for the provision of consultancy by the Head of Operations.

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 £32,641 and employer pension of £792 (2025: £32,599 and £791). There was no remuneration paid to any of the other Trustees during the year (2025: nil).

Remuneration was paid to Joan Melvin, wife of one of the Trustees in her role as Outreach Worker. She was paid gross salary of £10,272 (2025: £8,899). There was no remuneration paid to any of the other related parties during the year (2025: nil).

No expenses were paid to trustees in the year other than for the reimbursement of items purchased on behalf of the charity (2024: nil).

Donations of £3,147 (2025: £11,552) were made to the Charity by trustees and their related parties in the year.

Adelaide Boyle, sister-in-law to one of the trustees, carries out the bookkeeping for the charity on a volunteer basis.

Page 8