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2025-04-05-accounts

Bear Necessities In Airdrie

Report and Financial Statements Period ended 5th April 2025

Charity Number SC051215

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Doc ID: 8fbad2c3e5f420a54abd2a2d2f587deba881e149

Bear Necessities In Airdrie Contents

Contents 1
Report of the trustees 2-4
Independent Examiner's Report 5
Receipts and payments accounts 6
Statement of balances 7
Notes 8

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Bear Necessities In Airdrie Report of the Trustees

The trustees present their report with the financial statements of the charity for the period 6 April 2024 to 5 April 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity Number SC051215

Principal Address

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Trustees

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Independent Examiner

Benson Wood & Co (Scotland) Ltd. 2nd Floor (East) Belgrave Court Rosehall Road Bellshill ML4 3NR

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Bear Necessities In Airdrie Report of the Trustees

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document

The charity is controlled by its governing document a constitution of an unincorporated charity

Objectives and activities

The principal objectives and activities of the charity are the relief of poverty and the relief of those in need through the running of a baby bank and groups and activities to provide support as required by those in Airdrie and surrounding areas. In furtherance of those purposes the Organisation will:-

support and help the vulnerable, low income, domestic abuse victims, and personal challenged families within Airdrie and surrounding areas to ensure that every child and family are given the best possible start and outcome.

promote recycling and upcycling of equipment and resources donated by local families and businesses, which will be donated to other families in need within the area. The organisation will also accept donations of clothing from local families, which would be laundered and donated to families in need within the area.

provide groups and activities to support social isolation of families and enhance development of babies and children. These will involve a varied range of groups from learning sign language to story book reading and sensory activities.

All these activities will be free to families therefore reducing the inequality gap and helping to ensure that every child is given the best start in life.

Achievements

Financial Review

During the period to 5 April 2025, Bear Necessities in Airdrie had total receipts of £49,871. Payments in connection with the work of the charity totalled £41,587.

Reserves Policy

It is the policy of the charity to maintain unrestricted funds at a level which, in the opinion of the trustees, provides sufficient funds to cover management and administration and support costs which arise from time to time.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

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Bear Necessities In Airdrie Report of the Trustees

Trustees responsibilities

Law applicable to charities in Scotland requires the trustees to prepare financial statements for

select suitable accounting policies and then apply them consistently;

make judgements and estimates that are reasonable and prudent;

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.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Trust and which enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. 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.

Approved by order of the board of trustees on 23 December 2025 and signed on its behalf by

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..........................

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Bear Necessities In Airdrie Independent Examiners Report to the Trustees of Bear Necessities In Airdrie

I report on the accounts of the charity for the period ended 05/04/2025 which are set out on pages 6 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 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

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 view

Independent examiner's qualified 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

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

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.

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Benson Wood & Co (Scotland) Ltd. 2nd Floor (East) Belgrave Court Rosehall Road Bellshill ML4 3NR

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Bear Necessities In Airdrie

Receipts and payments accounts For the period from 05/04/2024 to 05/04/2025

Unrestricte
Restricted
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funds
Total
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Voluntary Receipts
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15,295)
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9,103) 1,945)
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1,360)
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Totalpayments

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Bear Necessities In Airdrie Statement of Balances

Unrestricted Restricted Total Total last funds funds current. period. period Funds Reconciliation tonearest£ tonearest tonearest£ to nearest £ £ 05/04/2024 Surplus / (deficit) shown on receipts and payments account 8,284 05/04/2025 3,438 10,000 Bank and Cash Balances Bank Current Account 3,438 10,000 5,232

Signed by Trustees

23/12/2025 23/12/2025 23/12/2025

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Bear Necessities In Airdrie Notes to the Accounts

Related Party Transactions

During the year the charity received loans from the trustees totalling £850.

The balance owing to the trustees at the year end in respect of these loans was £2,070 (2024: £2,100)

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