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2025-04-30-accounts

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APPENDIX 2

Enter charity name below

SAFE

SC050592

SAFE SC050592
Receipts and ts andpayments accounts ments accounts
Period start date Period end date Period end date
For the period
from		 1
Day		 May
Month		 2024
Year		 to Day
30		 Month
April		 Year
2025
Section A Statement of receipts and payments Section A Statement of receipts and payments
Unrestricted
funds		 Restricted funds Expendable
endowment
funds		 Permanent
endowment
funds		 Total funds
current period		 Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations - 20
Legacies -
Grants -
Receipts from fundraising activities - 282
Gross trading receipts 1,682 1,682 1,682 19,291
Income from investments other than land Income from investments other than land
and buildings 8 8 8 5
Rents from land & buildings 42,953 42,953 42,953 25,322
Gross receipts from other charitable Gross receipts from other charitable
activities -
-
A1 Sub total A1 Sub total 44,644 - - - - - - - 44,644 44,644 44,919
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets
-
Proceeds from sale of investments
-
Loans received
-
10,500
A2 Sub total -
-
-
-
-
10,500
Total receipts 44,643.71
-
-
-
44,643.71
55,419.46
A3 Payments
~~=~~
~~= =		 ===~~
Expenses for fundraising activities
-
Gross trading payments 10,156 10,156 10,156 37243.7
Investment management costs
-
Payments relating directly to charitable
activities -
Grants and donations
-
Governance costs:
-
Audit / independent examination 195 195 195
Preparation of annual accounts - 750
Legal costs Legal costs 6,887 6,887 6,887
Other Other - 40
- -
A3 Sub total **A3 Sub total ** 17,238 - - - - - - - 17,238 17,238 38,034
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
Purchase of investments
Loans repaid
26,265
A4 Sub total 26,265
-
-
Total payments 43,503
-
-
~~SS ~~		 -
-
 -
-
26,265
10,944
-
26,265
10,944
-
43,503
48,978
~~SS~~
Net receipts / (payments) 1,141 - - - 1,141 6,442
A5 Transfers to / (from) funds -
Surplus / (deficit) for year Surplus / (deficit) for year
1,141 - - - 1,141 6,442
APPENDIX 2
SAFE		 APPENDIX 2
SAFE		 SC050592
Section B Statement of balances
Categories
Signed by one or two trustees on
behalf of all the trustees
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
B1 Cash funds
B2 Investments		 Details 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 £
Cash and bank balances at start of year 6,463
1,141		 6,463 21
Surplus / (deficit) shown on receipts and
payments account		 1,141 6,442
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details		 7,603.86 - - - 7,604 6,463
-
-
-
-
-
-
Fund to which Fund to which asset belongs Market valuation
to nearest £		 Last year
to nearest £
Details asset belongs Total
Cost (if available)
to nearest £		 -
-
Current value (if
available)
to nearest £		 Last year
to nearest £
Leasehold improvements 196,535 196,535
Prepayments 3,500 3,500
VAT 134
Details Total
Fund to which li		 -
200,035		 200,169
ability relates Amount due
to nearest £		 Last year
to nearest £
Loan from GTS SSAS 275,504 284,930
Accruals 19,823 19,823
Trade creditors - 2,448
Details Fund to which li Total
ability relates		 295,327 307,200
Amount due
(estimate)
to nearest £		 Last year
to nearest £
Signature* Print Name Total -
-
Date of
approval

SAFE R&P to 30 Apr 2025 - final.xlsx / Statement of balances

2

December 2007

APPENDIX 2

SAFE

SC050592

Section C Notes to the Accounts

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

C3a Trustee remuneration
C4a Trustee expenses
C3b Trustee remuneration -
details
C2 Grants		 Type of activity or project supported Type of activity or project supported Individual /
institution		 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)
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross this box (otherwise
complete section 4b)

Number of trustees £

C4b Trustee expenses - details

C5 Transactions with trustees
and connected persons		 Nature of relationship Nature of transaction Transaction
amount (£)
Balance
outstanding at
period end (£)		 Transaction
amount (£)
Balance
outstanding at
period end (£)

C6 Other information

SAFE R&P to 30 Apr 2025 - final.xlsx / Notes

3

December 2007

APPENDIX 2

SAFE

SC050592

Additional analysis (1)

Analysis of receipts and payments

1 Donations

Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment funds
to nearest £		 Permanent
endowment funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
-
-
-
-
Total - - - - - -
- - - reference

2 Grants

2 Grants
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
-
-
-
-
Total - - - -
-

3 Gross receipts from other charitable activities

Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment funds
to nearest £		 Permanent
endowment funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - -

4 Payments relating directly to charitable activities

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 £
-









-
-
-
-
-
-
-
-
-
-
Total - - - - - -
- - - -

SAFE R&P to 30 Apr 2025 - final.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC050592

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts 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 -
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts -
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		 - - - - - -
cross ref error
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
- - - - - -
cross ref error
Expenses for fundraisingactivities -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 - - - - - -
cross ref error
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
cross ref error
- - - - -
cross ref error
- - - - -
-
- - - - -
cross ref error
Nature andpurpose of funds

SAFE R&P to 30 Apr 2025 - final.xlsxAdditional notes (2)

December 2007

APPENDIX 2

SC050592

SAFE

Additional analysis (3)

6 Breakdown of restricted funds

Receipts Restricted fund 1
- enter name of
fund below
-		 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
-
-
-
-
-
-
-
-
-
-		 Total restricted
funds last period
Donations -
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts -
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		 - - - - - -

Proceeds from sale of fixed assets		 -
Proceeds from sale of investments -
Sub total
Total receipts		 - - - - - -
- - - - - -

Payments

Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 - - - - - -
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
- - - - -
- - - - -
-
- - - - -
Nature andpurpose of funds

SAFE R&P to 30 Apr 2025 - final.xlsxAdditional notes (3)

December 2007

APPENDIX 3

’ Independent examiner s report on the accounts V2

Report to the trustees/members of

SAFE

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.		 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.		 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.
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.
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.
~~Ce~~ Date:
 24thMarch 2026
Jonathan Nicoll
~~Ce~~
Chartered Accountant
~~Ce~~
36/10 Balfour Street
~~ee~~
~~Ce~~
Edinburgh
~~ee~~
~~Ce~~
EH6 5EP
~~CeCn~~
~~Cn~~
~~Cn~~
~~Cn~~

*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.

** OSCR will accept digital or typed signatures

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

==> picture [408 x 634] intentionally omitted <==

APPENDIX 1

OSC r

Office of the Scottish Charity Regulator

Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period
Period start date Period end date
Day Month Year Day Month Year
From 01 05 2024 To 30 04 2025

Reference and administration details

SAFE Charity name Other names charity is known by Registered charity number SC050592 Charity’s principal address 1 Gayfield Square Edinburgh

Names of the charity trustees on date of approval of Trustees’ Annual Report

Postcode EH1 3NW

Trustee name Office (if any) Dates acted if not
for whole year		 Name of person
(or body) entitled to
appoint trustee(if any)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19		 Roger Horam Secretary
Tracey Smith Chair
Ashely Wall Trustee

20

1

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name Name Name Dates acted if not for whole year Dates acted if not for whole year
Structure, governance and management
Type of governing document
Trustee recruitment and appointment
Objectives and activities
SCIO Single Tier. SAFE Was established on 23 Nov 2020
The organisation is structured around two main groups: the Members and
the Board. Membership is open to any individual aged 16 or over who has
an interest in supporting military families in Edinburgh experiencing
financial hardship.
Trustees are appointed through a fit-for-purpose selection process
designed to provide assurance that those appointed are competent and of
good standing.
Our Board of Directors (Charity Trustees) is elected by the membership.
Each trustee serves a three-year term, with one-third of the Board
stepping down each year. This rotation allows us to hold Board elections
annually and supports continuity alongside regular refreshment of skills
and experience.
We are actively recruiting new trustees to ensure the Board better reflects
the broad diversity of the sector.
We currently have three dedicated Board members who are actively
involved in many aspects of the organisation. The Board sets the
organisation’s overall policy, ensures it remains financially sound, and
provides strategic direction for its activities.
The Charitable Objects are:
1. To relieve any person who is in need because of disability or any
other disadvantage resulting from unemployment, youth, age,
financial hardship, ill-health, or because they are offenders, ex-
offenders, or at risk of offending.
2. The prevention and relief of poverty, in particular by providing
education, training, rehabilitation, support, employment
opportunities, and personal development opportunities.
3. To provide opportunities and facilities for training and experience
of all kinds to enable such persons to decide upon, qualify for, or
obtain a job, career, or profession.
4. For the benefit of such one or more charity or charities as the
Trustees, in their unfettered discretion, may decide.
SCIO Single Tier. SAFE Was established on 23 Nov 2020
The organisation is structured around two main groups: the Members and
the Board. Membership is open to any individual aged 16 or over who has
an interest in supporting military families in Edinburgh experiencing
financial hardship.
Trustees are appointed through a fit-for-purpose selection process
designed to provide assurance that those appointed are competent and of
good standing.
Our Board of Directors (Charity Trustees) is elected by the membership.
Each trustee serves a three-year term, with one-third of the Board
stepping down each year. This rotation allows us to hold Board elections
annually and supports continuity alongside regular refreshment of skills
and experience.
We are actively recruiting new trustees to ensure the Board better reflects
the broad diversity of the sector.
We currently have three dedicated Board members who are actively
involved in many aspects of the organisation. The Board sets the
organisation’s overall policy, ensures it remains financially sound, and
provides strategic direction for its activities.
The Charitable Objects are:
1. To relieve any person who is in need because of disability or any
other disadvantage resulting from unemployment, youth, age,
financial hardship, ill-health, or because they are offenders, ex-
offenders, or at risk of offending.
2. The prevention and relief of poverty, in particular by providing
education, training, rehabilitation, support, employment
opportunities, and personal development opportunities.
3. To provide opportunities and facilities for training and experience
of all kinds to enable such persons to decide upon, qualify for, or
obtain a job, career, or profession.
4. For the benefit of such one or more charity or charities as the
Trustees, in their unfettered discretion, may decide.
Charitable purposes
Summary of the main activities in
relation to these objects
APPENDIX 1		 5.
For the implementation of, or assistance in implementing, any
charitable purpose or purposes as the Trustees, in their unfettered
discretion, may decide.
6.
To support serving soldiers and those leaving the Armed Forces
into employment, including by providing or funding training courses that
improve their skills and employability and give them the opportunity to
move into work on completion.

Main activities include the development of premises and the
development of income generation to ensure the organisation’s
sustainability and longevity.
External activities include working with community groups and
military veterans. This supports a wider charitable aim of improving
public safety, alongside a more focused aim of supporting military
veterans, their families, and the bereaved immediate relatives of
veterans.
Achievements and
performance
Summary of the main achievements of
the charity during the financial period

During the financial period, SAFE completed the acquisition, renovation
and occupation of its premises.
In 2023, a Heads of Agreement was agreed with a principal sub-tenant,
and GTS Solutions CIC took up occupancy. This provides rental income to
offset our rental costs and generates a surplus to support SAFE’s
activities. Since then, SAFE has also secured a second sub-tenant,
providing additional income.

Financial review Brief statement of the charity’s policy SAFE aims to build and maintain unrestricted reserves equivalent to six on reserves months of running costs, in line with the organisation’s level of activity and risk. We have not yet reached this level of reserves. Details of any deficit None

Donated facilities and services (if any)

3

APPENDIX 1

~~LT~~ Other optional information

~~LT~~ Declaration The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Roger Horam ~~foe a~~ Position (e.g. Chair) ~~po~~ Trustee Date ~~ee~~ 24[th] March 2026

4