Lewis Leap Report and Financial Statements Year ended 31[st ] May 2025
Registered Scottish Charity NO SC 050181
Lewis Leap Report and Financial Statements Year ended 31[st ] May 2025
Contents
Reference and Administrative Details
Report of the Management Committee
Statement of Financial Activities
Statement of Balances
Notes to the Financial Statements
Lewis Leap Reference and Administrative
Details
Management Committee
The members of the Management Committee are the trustees of Lewis Leap for the purposes of charity law. The members of the committee who served during the year ended 31[st ] May 2025 and since the year end are as follows.
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Bankers: Royal Bank of Scotland
Lewis Leap
Report of the Management Committee
Year ended 31[st ] May 2025
The Committee has pleasure in presenting their report for the year ended 31[st ] May 2025
Structure, Governance and Management
The charity is registered in Scotland (SC050181). The general management is controlled by
Statement of Management Committee Responsibilities
The law applicable to charities in Scotland requires the Management Committee to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the management Committee are required to:
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Select suitable accounting policies and then apply them consistently.
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Observe the methods and principles in the Charities SORP (FRS 102). make judgements and estimates that are reasonable and prudent.
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going-concern basis unless it is inappropriate to presume that the charity will continue in operation.
Lewis Leap
The Committee are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Objectives and Activities
Achievements and Performance:
Another active year for Lewis Leap, our fundraisers and supporters.
The 3[rd] Lewis Leap Dog Show kicked off the fundraising in the second half of 2025, raising £5,647.80 during a fantastic community event in Cammo.
Lewis’ Uncle was joined by Lewis’ mum and on a 2-day 220km cycle around Aberdeenshire, visiting all the places Lewis’ mum’s family lived growing up. This raised £1,807.06.
Lewis Leap did the Edinburgh Kilt walk in September, shoogling their sporrans to collect £2,621 in donations.
Lewis’ Dad turned the bog 6-0 in August, and many of his family and friends donated to Lewis Leap instead of presents, raising £995.
Cargilfield School chose Lewis Leap as their sponsored charity. All their events resulted in a cheque for £3,500 being received by us.
Our 5[th] year of Lewis Leap Christmas Wreath Making Kits delivered £11,855 and some beautiful door decorations around Edinburgh.
Our Lewis Leap cycling heroes, took on their latest
challenge cycling from Murrayfield to Twickenham in time to watch the Calcutta Cup, raising £8,473.13.
Three local bakers, ran a Bake Sale from their
driveway, delivering £90 to Lewis Leap.
finally got to realise his ambition of running the London Marathon and raised £1,358.93
raised £737.50 from his And finally, another cycle hero, challenging cycle around the Fred Whitton in the Lake District.
We've used some of the funds raised to help children in the local area access support via a sports Psychologist. And we also supported families who helped with research for the new Lewis Johnson Bereavement Service we will bring to life with Cruse Scotland.
Financial Review
The principal income for the year was Donations, followed by the selling of Christmas Wreaths and a Dog show.
Lewis Leap
Reserves Policy
On 31[st ] May 2025, the charity held an unrestricted reserve of £154,914.02. The trustees aim to keep the charity with sufficient reserves.
Future Activities
Lewis Leap is working in partnership with Cruse Scotland Bereavement Support to expand their existing service to include support for family members, collectively and individually, in the early stages of their grief. Especially where traumatic loss has occurred.
Cruse Scotland has looked at the most current research and, importantly, interviewed those with lived experience to develop a service that hears the stories and voices of those affected, to best support their grief needs.
This service will be named after Lewis Johnson, who inspired and supported those around him. The training to enable Cruse counsellors to provide this additional service will start in the Summer of 2025.
Fundraising will continue with our annual Dog Show in the Summer and Christmas Wreaths in December, and many other smaller events in between.
Approved by the Management Committee on and signed on their behalf by:
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Chairperson
Date: 01.07.2025
I report on the accounts of Lewis Leap for the year to 31[st ] May 2025.
Respective Responsibilities of the Management Committee and Examiner
The Management Committee 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.
The Management Committee 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 statement
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 a consideration of any unusual items or disclosures in the accounts and seeks explanations from the Management Committee concerning any such matters. The procedures undertaken do not provide all the evidence which would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Lewis Leap
| Statement of Receipts and Payments | Statement of Receipts and Payments | Statement of Receipts and Payments | Statement of Receipts and Payments | Statement of Receipts and Payments | |
|---|---|---|---|---|---|
| Unrestricted Restricted Total | Unrestricted Restricted Total | Total | |||
| Funds | Funds | 2025 | 2024 | ||
| Receipts | |||||
| Donations | 32017 | 32017 | 20797 | ||
| Fundraising | 6234 | 6234 | 11163 | ||
| Receipts from trading activities Receipts from charitable activities |
3 | 19396 | 19396 | 14551 | |
| Total receipts | 57647 | 57647 | 46511 | ||
| Payments | |||||
| Cost of Trading Activities | 4 | 7304 | 7304 | 6481 | |
| Cost of charitable activities | 2622 | 2622 | 8105 | ||
| Governance costs | 2852 | 2852 | 776- | ||
| Total payments | 12778 | 12778 | 15362 | ||
| Net surplus/(deficit) | 44869 | 44869 | 31149 | ||
| Total funds brought forward | 110045 | 110045 | 78896 | ||
| Total funds carried forward | 154914 | 154914 | 110045 |
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Statement of Balances
£ £
2025 2024
Cash at bank & on Hand
As at 1 [st ] June 2024 110045
Surplus for the year 44869
Closing Balance 154914 110045
Total Funds Carried Forward 154914 110045
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The accounts on pages were approved by the Management Committee on 01/07/2025 and signed on their behalf by:
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Chairperson
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Date 01/07/2025
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Lewis Leap
Lewis Leap
Notes to the Financial Statements
For the year Ended 31[st ] May 2025
1. Accounting Policies
Basis of preparation
The financial statements have been prepared in accordance with the Charities
Accounts (Scotland) Regulations 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice (FRS 102) second edition October 2019, effective 1[st ] January 2019.
Recognition of Income
Income is recognised on receipt.
Recognition of Expenditure
Expenditure is recognised when paid. As the charity is not registered for VAT, expenditure is shown inclusive of VAT which is irrecoverable.
2. Premises
There are no premises costs incurred by the charity
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£19396 Receipts from trading activities
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£7304 Costs of Trading Activities
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Management Committee remuneration
No remuneration or expenses were paid to members of the Management Committee in the year.
6. Related Party Transactions
There were no related party transactions in the year.
APPENDIX 3
Independent examiner’s report on the accounts V2
Report to the Charity name trustees/members of LEWIS LEAP
| Report to the trustees/members of |
Independent examiner’s report on the accountspendent examiner’s report on the accountsendent examiner’s report on the accountsport on the accounts Charity name LEWIS LEAP |
|---|---|
| Registered charity | SC 050181 |
| number | |
| On the accounts of the | Period start date Period end date |
| charity for the period | Day Month Year Day Month Year |
| 01 06 2024 to 31 05 2025 |
|
| Set out on pages | (remember to include the page |
numbers of additional sheets) |
|
| Respective | The charity’s trustees are responsible for the preparation of the accounts in accordance |
| responsibilities of | with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the |
| trustees and examiner | 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 | My examination is carried out in accordance with Regulation 11 of the 2006 Accounts |
| examiner’s statement | Regulations. 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 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 | In the course of my examination, no matter has come to my attention [other than that |
| statement | disclosed on the attached page*] |
1. which gives me reasonable cause to believe that in any material respect the |
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| requirements: | |
| • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and |
|
| Regulation 4 of the 2006 Accounts Regulations, and | |
| • to prepare accounts which accord with the accounting records and comply with |
|
| Regulation 9 of the 2006 Accounts Regulations | |
have not been met, or |
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2. to which, in my opinion, attention should be drawn in order to enable a proper |
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| Signed: | understandingof the accounts to be reached. |
| Name: | Date: 09.06.2025 |
| Relevant professional | |
| qualification(s) or body | |
| (if any): Address: |
*Please delete the words in the brackets if they do not apply. If the
words do apply, set out those matters which have come to your attention on the following page. APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose