2025-01-26-accounts - Bairnecessities Baby Bank

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Bairnecessities Trustees’ Annual Report February 2024 – January 2025

Bairnecessities

Scottish Charity Number: SC050423

Charity Trustees

We operate under a two-tier SCIO constitution.

Objectives and activities

Bairnecessities Baby Bank was established in 2016 by its founder an

NHS Grampian nursery nurse and working mum who had seen first-hand how families were struggling to provide some of the very basics for their babies and young children. With this in mind, | set up Bairnecessities with its primary goal being to support those families with young children living in poverty in our communities. Initially Bairnecessities was a one-man band using a small household garage and over the past 7 years has out-grown 3 storage venues.

Through the re-distribution of pre-loved baby and children’s items to families across Aberdeenshire, Bairnecessities can ensure that all these families get the items that they need, when they need them. Working with local referral partners (health visitors, social workers, family nurses and other statutory and voluntary agencies) who apply for support on behalf of the families, Bairnecessities is able to reach a greater number of families.

Our Mission is to:

Support families in need by providing them items and services free of charge, resulting in an improved living environment, a reduced financial burden for families that are already struggling and increased opportunities to strengthen the ethos of recycle-reuse.

Our Values are:

1. Low carbon footprint. We will source from and provide to those in our local community .

Collaborative. We will work closely with agencies (e.g. health visitors, social services, and other professionals), charities and organisations.
Sustainability. Any additional money raised will be reinvested into Bairnecessities to help us achieve our aims.
Open and accountable. We will be fair, efficient, and transparent in the way we conduct business.
3 Rs. We aim to reduce waste in all that we do, both in our work with families and our business practices. We facilitate and encourage the reusing of baby items and what we cannot reuse we look to recycle in sustainable, environmentally friendly ways.

Achievements and performance

The year from February 2024 to January 2025 was a busy and exciting one for Bairnecessities. During that year, after a lot of hard work by the Trustees and other Committee members, we finally secured the Community Asset Transfer of a building in Maud from Aberdeenshire Council which will be our new headquarters, something that has been a goal for a long time. The building needs a lot of renovation work, but plans are underway to get this done.

We were also able to take on our first employee, a Development Worker, who has been instrumental in raising a large amount for grant income for us and to help us push forward with all aspects of our work.

In addition, there were fundraising events during the year and a volunteer day in July and from this we enrolled some new volunteers.

During the year we had 131 referrals from partners, which translated into 694 individual items being made up into packs for families in our catchment area. This included 20 prams,188 clothing bundles and 35 stairgates. We also partnered with NERVS, also known as “Blood Bikes”, a local charitable service which does motorcycle deliveries for the NHS and which now delivers packs for us to NHS based referrers.

Financial review

Bairnecessities is reliant on donations and grants for its income. We have good relationships with local organisations, groups and supermarkets, as well as individuals and we were able to raise over £31,400 in donations and grants in the year to end of January 2025, including £20,000 from the National Lottery for salary costs for our Development Worker. Added to this were receipts from fundraising activities so our total revenue for the year was £33,883.23.

Running costs for the charity for the year (rent, insurance, admin costs etc) were just under £5,550. Just over £2,000 was spent on baby equipment items which cannot be taken as donations for health & safety reasons and £960 was spent on fundraising and other activities. We had employee costs of £2,660. In addition, we spent £860 on solicitors costs to acquire our HQ building. Total costs for the year were £12,093.27. This left a surplus of £21,789.96 for the year.

For Bairnecessities to be operational for one year it costs approximately £6,000 in running costs and £18,000 in wages costs. We have estimated that we would need to hold 9 months’ reserves, which is equivalent to £18,000 We currently hold more than this in reserve, as now that we have possession of our new building funds will be required to renovate this building.

Future plans

The next year will again be busy as we try to raise funds for the renovation project to move closer to being able to use our new building. As well as the referrals and fundraising, this will be the main focus for the year. We have already begun to strip the building out and are hoping that the renovations can start before the end of the 2025-26 financial year.

Additional information

We couldn’t continue to offer our services without the amazing support we receive from the general public, local businesses and the work of our dedicated volunteer team.

Declaration

Signed on behalf of the charity trustees:

Designation

Date

Enter SC No. b l SC050423

APPENDIX 2

Enter charity name below

			Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts	Receipts andpayments accounts
					Period start date								Period end date
	For the period from		27 Day		01 Month			2024 Year		to	to Day 26		Month 01				Year 2025
Section A Statement of receipts and payments
	Unrestricted funds		Restricted funds			Expendable endowment funds			Expendable		Permanent endowment funds			Total funds current period				current period	Total funds last period	Total funds last period
	to nearest £	to nearest £	to nearest £			to nearest £					to nearest £			to nearest £					to nearest £	to nearest £
A1 Receipts
Donations	11,934		20	20	20,000									31	31	31	31,934	934	12,003
Legacies														-	-	-	-	-
Grants														-	-	-	-	-	669	669
Receipts from fundraisingactivities	1,173													1	1	1	1,173	173	2,539
Gross tradingreceipts														-	-	-	-	-
Income from investments other than
land and buildingsBank Interest	660	660												660	660	660	660	660	367	367
Rents from land & buildings														-	-	-	-	-
Gross receipts from other charitable
activitiesLocal Giving & 100 Club	116	116												116	116	116	116	116	139	139
Other:														-	-	-	-	-
*A1 Sub total*	13,883		20,000	20,000	20,000	-	-	-			-	-	-	33,883	33,883	33,883	33,883	33,883	15,717
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - Total receipts 13,883 ~~—~~			- 20,000	- 20,000	- 20,000	- -	- -	- -			- -	- -	- -	- - - 33,883	- - - 33,883	- - - 33,883	- - - 33,883	- - - 33,883	- 15,717
A3 Payments
Expenses for fundraising activities	438	438												438	438	438	438	438	606	606
Gross trading payments														-	-	-	-	-
Investment management costs														-	-	-	-	-
Payments relating directly to charitable
activities	8,235		2	2	2,563									10	10	10	10,798	798	7,173
Grants and donations
														-	-	-	-	-
Governance costs:
														-	-	-	-	-
Audit / independent examination														-	-	-	-	-
Preparation of annual accounts :	Preparation of annual accounts :													-	-	-	-	-
Legal costs	857	857												857	857	857	857	857
Other	Other
														-	-	-	-	-
Salary, HMRC and pension payments														-	-	-	-	-
**A3 Sub total **	9,530		2,563	2,563	2,563	-	-	-			-	-	-	12,093	12,093	12,093	12,093	12,093	7,779

A4 Payments relating to asset and investment movements Purchases of fixed assets - Purchase of investments - A4 Sub total - Total payments 9,530 2,563 - - 12,093 7,779 ~~SSS SS~~ Net receipts / (payments) 4,353 17,437 - - 21,790 ~~=~~ 7,938 A5 Transfers to / (from) funds - Surplus / (deficit) for year ~~——————~~ 4,353 17,437 - - 21,790 7,938

APPENDIX 2

SC050423

Section B Statement of balances

Details	Unrestricted funds to nearest £ 43,056 4,353	Restricted funds to nearest £ 17,437	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year					43,056	35,128
Surplus / (deficit) shown on receipts and payments account					21,790	7,938
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	47,409	17,437	-	-	64,846	43,066
	-	-	- Fund to which	- asset belongs	-	-
					Market valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £
Community Asset Transfer for bulding from Aberdeenshire Council		Unres	tricted	1	365,000	N/A








Details			Total Fund to which l	1	365,000	-
				iability relates	Amount due to nearest £	Last year to nearest £





Details			Fund to which l	Total iability relates	-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature*			Print Name	Total	-	-
						Date of approval

OSCR 2024-2025 revised / Statement of balances

December 2007

APPENDIX 2

SC050423

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Our charity provides pre-loved baby equioment and clothes from birth to 18 months. We also need to buy new mattresses and stair gates to ensure they are safe. We also purchase other baby equipment and tioletries. We have recently been successful in gaining a Community Assest transfer from Aberdeenshire Council and we now own a building which cost us £1. The building would probably cost us in the region of £350,000 to buy. At the moment we are in the process of getting plans to refurbish the building. In the meantime we still need to rent for storage space at the cost of £400 per month. We need to pay for building and liability insurance and fees for the local giving fund, We also need to pay yearly for our email addressess. Although we are not in the building we need to pay for water and heating.

C2 Grants

C3a Trustee remuneration

Type of activity or project supported	Number of grants made £	Number of grants made £





	Total	-

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)		X
Authority under which paid		£

C3b Trustee remuneration - details

C4a Trustee expenses

If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

	Nature of transaction	Number of trustees £	Number of trustees £





Nature of relationship		Transaction amount (£) Balance outstanding at period end (£)

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

C6 Other information

OSCR 2024-2025 revised / Notes

December 2007

APPENDIX 2

SC050423

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Deer and and District Farmers	2,000				2,000
St Kanes Curch	93				93	135
Cloff Rickford	700				700
Howdens	250				250
Inner Wheel Club	50				50
New Deer Choir	250				250
Save the Children	1,200				1,200
National Lottery		20,000			20,000
Asda	600				600
Local Giving	1,286				1,286	3,429
100 Club	492				492	531
The Wood Foundation	2,500				2,500
Other	2,513				2,513	7,908
Total 2 Grants	11,934	20,000	-	-	31,934	12,003
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
Asda Foundation Grant					-	400
Tesco Grant					-	269
					-
					-
Total 3 Gross receipts from other charitable activities	-	-			-	669
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
RagBag	116				116	139
					-
					-
					-
					-
					-
					-
					-
Total	116	-	-	-	116	139
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Aberdeenshire Council	20				20
Go-Daddy	403				403	154
Legal costs for CommunityAsset Transfer					-
Matresses	893				893	445
Rent	4,800				4,800	3,520
Miscellaneous	343				343
Insurance	99				99	99
Stair Gates	876				876	857
BabyEquipment	303				303	133
Event Costs					-
Accounts Software	222				222
Mobile Phone	25				25
Salary		2,356			2,356
Pension Costs		175			175
HMRC		32			32
Local GivingAnnual Cost	180				180	180
Payroll Costs	71				71
Other Total					-	1,785
	8,235	2,563	-	-	10,798	7,173
	-	-	-	-	-	-

OSCR 2024-2025 revisedAdditional notes (1)

December 2007

APPENDIX 2

SC050423

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations	11,934				11,934	12,003
Legacies					-
Grants					-	669
Receipts from fundraisingactivities	1,173				1,173	2,539
Gross tradingreceipts					-	-
Income from investments other than land and buildings	660				660	367
Rents from land & buildings					-
Gross receipts from other charitable activities	116				116	139
*Sub total* Receipts from asset & investment sales	13,883	-	-	-	13,883	15,717
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	13,883	-	-	-	13,883	15,717
					-
Expenses for fundraisingactivities	438				438	606
Gross tradingpayments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities	8,235				8,235	7,173
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs	857				857
					-
					-
*Sub total* Payments relating to asset and investment movements	9,530	-	-	-	9,530	7,779
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	9,530	-	-	-	9,530	7,779
					-
	4,353	-	-	-	4,353	7,938

					-

	4,353	-	-	-	4,353	7,938
					-

Nature and purpose of funds

OSCR 2024-2025 revisedAdditional notes (2)

December 2007

APPENDIX 2

SC050423

Additional analysis (3)

Receipts 6 Breakdown of restricted funds	Restricted fund 1 - enter name of fund below	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations	20,000				20,000	N/A
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	20,000	-	-	-	20,000	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	20,000	-	-	-	20,000	-
					-
Expenses for fundraising activities					-
Gross tradingpayments					-
Investment management costs					-
Payments relating directly to charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
Salary	2,356				2,356	N/A
HMRC	32				32	N/A
Pension Payments, Emploee and Employer	175				175	N/A
*Sub total* Payments relating to asset and investment movements	2,563	-	-	-	2,563	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	2,563	-	-	-	2,563	-
					-
	17,437	-	-	-	17,437	-

					-

	17,437	-	-	-	17,437	-
					-
Nature andpurpose of funds

OSCR 2024-2025 revisedAdditional notes (3)

December 2007

APPENDIX 3

		Independent examiner’s report on the accountsV2
Report to the trustees/members of		Charity name Barnecessities Baby Bank
Registered charity		SC050423
number
On the accounts of the		Period start date Period end date
charity for the period		Day Month Year Day Month Year 27 01 2024 to 26 01 2025
Set out on pages		(remember to include the page numbers of additional sheets)

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) 2005 Act 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 2006 Accounts 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 viewgiven bythe 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, 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 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:		Date: 11/08/2025
Name:
Relevant professional
qualification(s) or body		Fellow of the Association of Chartered Certified Accountants
(if any):
Address:		e

e

*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.