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:
- ‘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**
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:
- Over 2,000 repeat engagements recorded across Connect2’s services, demonstrating sustained connection and trust across outreach, hubs, and schools.
- More than 50 active volunteers contributed over 2,300 hours to support delivery, reflecting strong community involvement and commitment.
- Individuals were supported into housing, structured support pathways, and residential rehabilitation, showing clear progression.
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.
- Increased wellbeing and reduced isolation were consistently reported, highlighting the impact of ongoing, relationship-based support.
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 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 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:
- 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.
## 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