Reuse Scotland SCIO
Report and Financial Statements
Year ended: 31 March 2025
Charity No: SC051234

Reuse Scotland SCIO
Yearended 31" March 2025
SC051234
Contents
Page
Legal and administrative information
Trustees, annual report {incorporatingthe director's report)
Auditor's report to the trustees
Statement of financial activities (including income and expenditure
account)
Statement of financial position
12
Statement of cash flows
13
Notes to the financial statements
14

Reuse Scotland SCIO
Yearended 31" March 2025
SC051234
Legal and administrative details
Registered charity name
Reuse Scotland SCIO
Charity registration number
SC051234
Principle office and registered
office
The trustees
Chair
IAppointed 5 December 2024}
Treasurer
(Resigned S December 20241
IAppointed 5 December 20241
{Appointed 5 December 20241
Accountants
AGL Tax Solutions LLP
Chartered Accountants
Auditors

Reuse Scotland SCIO
Year ended 31st March 2025
SC051234
Reportof theTrusteesfortheyear ended 31 March 2025
The trustees presenttheir annual report and financial statements of the charityforthe year
ended 31 March 2025. The financial statements have been prepared in accordance with the
accounting policies set out in note 1 to the accounts and Accounting and Reporting by Charities
- Statement of Recommended Practice appLicable to charities preparing their accounts in
accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland
pubLished on 10 September 2024.
structure, governance and management
Type of governing document:
Reuse Scotland SCIO is governed by a Constitution adopted on 3 September 2021.
Trustee recruitment and appointment:
Trustees are appointed by the Board based on relevant experience, skills, and alignment
with the charity's mission. Appointments are made in accordance with the SCIO Constitution.
All new trustees receive an induction including OSCR guidance, charity documentation, and
operational ovetview.
Objectives and activities
Charitable purposes:
Environmental protection through reductions in landfill.
Relief of poverty through promotion of waste as a resource.
Education through demonstration of the value of waste as a resource.
Other'analogous purposes.
Summary of activities:
Reuse Scotland diverts reusable materials from landfill and redistributes them through
affordable pricing. free public access. and donations to schools, charities. and individuals. All
income is trade-generated, with operating surplus donated to local causes.
Achievements and performance
Highlights=
99 tonnes diverted from landfill.
302 tonnes redistributed for free.
500+ groups supported.
Textile project diverted 4 tonnes, generating £12,000.
Bike reuse with Haddington Primary and Knox Academy.
Film clearance pop-UPS.
£94,000 donated to food banks (target exceeded).
Partnership with East Lothian Food Bank to administer 50 % of donations.

Reuse Scotland SCIO
Year ended 31°, March 2025
SC051234
Finanaal review
Overview: Reuse Scot]and SCIO continues to operate on a self-funding model with all
income derived from trading. No grant funding was received during the year. Total income
rose slightly compared to the prior year, reflecting stronger shop sales and the introduction
of pop-up events and new material streams. Expenditure increased modestly, mainly due to
higher stsffing and logistics costs associated with increased throughput.
Despite challenging trading conditions in the reuse sector, the organisation maintained
strong cash-flow and operational stability. After meeting all costs, the charity achieved a
trading surplus, enabling the £94,000 donation to local food banks and community causes.
Reserves policy: The trustees maintsin unrestricted reserves of £100,000, reviewed
annually. This provides operational stability and ensures continuity of charitsble services in
the event of income interruption or unforeseen expenditure.
Going concern statement: The trustees consider the charity to be a going concern. Based
on current trading levels, financial reserves, and strong community demand, the Board
believes that Reuse Scotland SCIO is well positioned to Continue operations and remain
financially sustainable for the foreseeable future.
Details of any deficit". The charity recorded a surplus for the financial year. Final accounts
are pending audit confirmation.
Donated facilities and services:
Use of recycling centre sheds
Stock donations from multiple public, corporate. and institutional sources
Container donation to Haddington Primary School
Trustee indemnity insurance
The charity maintains Trustee Indemnity Insurance providing cover for trustees against
personal liability arising from their role, in line with the SCIO Constitution and OSCR
guidance.
Other optional information
Reuse Scouand is fully funded through trading income. It employs 23 staff, has no reliance
on volunteers, and plans to explore development of a central Reuse Hub.
Statement of Trustees, Responsibilities
The charitytrustees are responsible for preparing a trustees, annual report and financial
statements in accordance with applicable law and United Kingdom Accounting Standards
(United Kingdom GenerallyAccepted Accounting Practice).

Reuse Scotland SCIO
Year endod 31" March 2025
SC051234
The 18w applicable to cheritie8 In Scotland require8 charity tr￿te8$ to prepare
financial statewEDts for eaGh y88r which give 8 true and fair view of the state ol affairs of
the charity and of the incoming resources and application of resources. ot the charity hr
Ihai pèriod. In Fxeparfn8 ￿ financial stalements. the Iru8te63 Tequiied to:
Sel•et witabl• ac¢wntlng pollcie* Ihen apply th8m consist8nttr.
Obs•N8 the method8 and principlofj in the 8ppUcable Charftie8 SORP;
Mak• )￿eMentS and e8tlrn￿￿ that arn reagonable and prudent
Slate KthetheT apphcable acc(JJnting sta￿JardS have fOll(h￿d, *)
m*nal depart￿ thsdosed and e>plained ift the fin&MJal siaiwn8nts",
Prepare the financial *alements on the going concern basis unlesg ft11
inapproprlate to presume that the charity wRt contlnue In knJyin8SS.
The Irust88s are r88pon8ilAe for keeping prop8r a¢cwnling records that dlsclose wlth
rnasonable accuracy 3t any time the financial position of the charlty 8nd to en8bie Ihem to
ansure that the financwl statements comply wlth the Charitias and Trusts8 In￿sIMon1.
The Truste8s are required to produce 8 gtatement of policy on risk identificatlon
and management, 8nd this h89 b8&n dona to a good 8Trd established stsndard.
To support this actton, the Trustses follow a fomal risk management process to a8se88
business risks and implement risk management strategiès. This inNryJlves identlfying the
types of risk Qrganisation faces• prioritising them in terms of potential impact and
the likelihood of occurrence, and identifying means of mitig¥ting the risks, This proG&88
is monitored by senioi management rewiarty and reviewed by the Board at laast
annuaity.
The Board has identtfied that loss of premise￿ due to a vanety of envKonmental fathxs
is the major trading risk for the charity. Attention has also been fo￿Sed on theft from
shops and don*'on Sites, and non-fmwl ri&ks s￿h as ts Board la*ifKJ substantiva
vemano expertise.
These risks ar• managed by ensuring the txganisation has robust pofiues ar
ocedures in pkc* and regular awareness trdining for aaff WO￿lI¥j on c4)erati(¥￿ areas.
Post balance sheet •v•nts
The Ditedors considerthwe k£s been no thange to the opernting adivthes of the
dwtty in 2024125.
A(£ordingly, the Directors have conduded that Ihe finanaal statern￿￿s give an
acajrale and fair view of Reuse Scx)tland SCIOS finan(ial performance and cash11
that the tharity has ￿mplIed with FRS 102.
Approved by the trustees on.-.
..and signed on thelr behalt ty.

Reuse Scotland SCIO
Year ended 31°, March 2025
SC051234
Independent Auditors, Report to the Members of Reuse Scolland SCIO
Opinion
We have audited the financial statements of Reuse Scotland SCIO (the 'charity') for the year
ended 31 March 2025, which comprise a Statement of Financial Activities, incorporating the
income and expenditure account. Balance Sheet, statement of Cash Flows and notes to the
financial statements. including a summary of significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard
applicablein the UK and Republic of Ireland, (United Kingdom Generally Accepted
Accounting Practice).
n our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its
incoming resources and application of resources, including its income and expenditure,
for theyear then ended.,
have been properly prepared in accordance with United KingdomGenerally Accepted
Accounting practice. and
have been prepared in accordance with the requirements of, the Charities and
Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts
(Scotland) Regulations 2006 (as amended).
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK)
(ISAS (UK))and applicable law. Our responsibilities under those standards are further
described in theauditor responsibilities for the audit of the financial ststements section of
our report. We areindependent of the charity in accordance with the ethical requirements
that are relevant to ouraudit of the financial statements in the UK, including the FRC'S
Ethical Standard, and we havefulfilled our other ethical respongibilities in accordance with
these requirements. We believe thatthe audit evidence we have obtained is sufficient and
appropriate to provide a basis for ouropinion.
Other information
The other infomiation comprises the infomiation included in the annual report, other than
the financial statements and our auditor's report thereon. The trustees are responsible
for the other information. Our opinion on the financial statements does not cover the
other information and, except to the extent otherwise expliciuy stated in our report, we
do not express any form of assurance conclusion thereon.
Conclusions relating to going concem
In auditing the financial statements. we have concluded that the trustees, use of the going
concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties
relating to events or conditions that, individually or collectively, may cast significant doubt
on Reuse Scotland SCIO'S abilty to continue as a going concern for a period of at least 12
monthsfrom when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going
concern are described in the relevant sections of this report.

Reuse Scotland SCIO
Year ended 31" March 2025
SC051234
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, Consider whether the other information is materially inconsistent
th the financial statements or our knowledge obtained in the audit or otherwise appears to
be materially misstated . If we identify such material inconsistencies or apparent material
misstatements we are required to determine whether there is a material misstatement in the
financial statements or a material misstatement of the other information. If, based on the work
we have performed
we conclude that there is a material misstatement of this other
information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are requiredto report byexception
In the light of our knowledge and understanding of the charitable company and its
environment obtained in the course of the audit, we have not identified material
misstatements included within the trustees, annual report.
We have nothing to report in respect ofthe following matters in relation to which the Charities
and Trustees Investment (Scotland ) Act 2005 and the Charfcies Accounts (Scotland )
Regulations 2006 { as amended) require us to reportto you if, in ouropinion..
. adequate accounting records have not been kept, or returns adequate for our audit have
not been received from branches notvisited by us" or
.thefinancial statements are not in agreementwith the accounting records; or
. ￿rtain disclosures of trustees remuneration specified by law are not made" or
• we have not received allthe infomiation and explanations we require for our audit
Responsibilities of trustees
As explained more fully in thetrustees, responsibilities statement setout on page 5, thetrustees
(who are also the trustees of the charitable company for the purposes of company law) are
responsible for the preparation of the financial statements and for being satisfied that they give
a true and fair view, and for such internal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement
whetherduetofraud orerror.
In preparing the financial statements. the trustees are responsible for assessing the charitable
company 's ability to continue as a going concern, disclosing, as applicable. matters related to
going concern and using the going concern basis of accounting unless the trustees either
intend to liquidate the charitable company or to cease operations or have no realistic
alternative butto do so.
Auditor responsibilities forthe audit ofthefinancial statements
We have been appointed as audttor under section 44(1)(c) of the Charities and Trustee
Investment ( Scotland ) Act 2005 and report in accordance with the Acts and relevant
regulations made or having effectthereunder.
Our objectives are to obtain reasonable assuran￿ aboLrt whether.the financial statements as a
whole are free from material misstatement . whether due to fraud or error, and to issue an
audttors, report that includes our opinion. Reasonable assurance is a high level of assurance,
but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a
material misstatement when it exists . Misstatements can arise from fraud or error and are
considered material if, individually or in the aggregate , they could reasonably be expected to
influencethe economicdecisions of userstaken on the basis of thesefinancial statements.

Reuse Scotland SCIO
Year ended 31°, March 2025
SC051234
Irregularities, including fraud, are instances of non-compliance with laws and regulations.
We design procedures in line with our responsibilities, outlined above, to detect material
misstatements in respect of irregularities, including fraud. The extent to which our
procedures are capable of detecting irregularities. including fraud is detailed below..
. we identified areas of laws and regulations that could reasonably be expected to have a
material effect on the financial statements from our experience of the charity sector and
through discussion with management including the trustees (as required by auditing
standards).
we had regard to laws and regulations in areas that directly affect the financial statements
including the Charities and Trustee Investment (Scotland ) Act 2005 , and current financial
reporting standards, ensuring compliance by reviewing the financial statements disclosures
and ensuring these agreed to underlying documentation.
. we considered the extent of Complian￿ with those laws and regulations, in additional to
others, having an indirect impact on the financial statements, as part of our procedures on
the related aspects of the financial statements.,
• with the exception of any known or possible non -compliance , and as required by auditing
standards , our work in respect of these was limited to enquiry of management including the
trustees, a review of board minutes and the review of legal correspondence , where available",
and
. we communicated identified laws and regulations throughout our team and remained alert
to any indications of non-compliance throughout the audit.
We addressed the risk of fraud through management override of controls, by testing the
appropriateness of journal entries and other adjustments. assessing whether the judgements
made in making accounting estimates were indicative of a potential bias. and evaluating the
rationale of any significant transactions that were unusual or outside normal charitable
activities . Inquiries were made of management as to whether their assessment had revealed
any known alleged or suspected instances of override of control. We reviewed the instances
of related parties and remained alert to the possibility of further related party transactions.
We identified areas of significant risk, those being more susceptible to fraud or having a
higher degree of uncertainty. Specifically, we have addressed thesignificantfraud risk
relating to income recognition by reviewing the board minutes and obtaining relevant
documentation supporting the income and ensuring this is in line with the policies
disclosed within the notes to the financial statements.
There are inherent limitations in the audit procedures described above and the further
removed the laws and regulations are from the events and transactions reflected in the
financial statements, the less likely we would become aware of non-compliance. Also, the
risk of not detecting a material misstatement due to fraud is higher than the risk of not
detecting one resulting from error, as fraud may involve deliberate concealment by. for
example. forgery or intentional misrepresentation, orthrough collusion.
A further description of our responsibilities is available on the Financial Reporting Council's
website at: www.frc.org.uklauditors responsibilities. This description forms part of our
auditor's report.

Reuse Scotland SCIO
Year ended 31" March 2025
SC051234
Use of our report
This report is made solely to the charitable company's members, as a body. Our audit
work has been undertaken so thatwe might stste to the charity's trustees those matters
we are required to state to them in an auditors, report and for no other purpose. To the
fullest extent permitted by law, we do not accept or assume responsibility to anyone other
than the charitable company and tts members as a body, for our work, for this report, or
for the opinions we have formed.
10

Reuse Scotland SCIO
Year ended 31" March 2025
SC051234
Statement of FinancialActivities
(Including income and Expenditure Account)
Notes
2025
Total Funds
2024
Total Funds
Income and endowments
Donations and legacies
Other trading activities
Total income
19,000
647,057
666,057
827,938
827,938
Expenditure
Expenditure on trading
funds:
Cost of other trading
activities
Expenditure on charitable
activities
782.055
539,488
23,851
805,906
19,337
558,825
Net income and net
movement infunds
22,032
107,232
Reconclliatlon of funds
Totalfunds broughtforward
190,521
83,289
190,521
Totalfunds carried fornard
212.553
all funds in both years are unrestricted

Rou88 Scotland SCIO
Year 8nd8d 31° March 20
SCO51234
*atern•￿ ol Fknancl•l Pojlllon 8t31 Mwth 2023
Rx•d Aty•ls
Tart￿rIe Fued A89ets
11.689
Debtors
Cashat bank and In hand
14
31,88S
188.565
220A50
34,7T2
181.704
216A76
oneyear
17&832
TIAalassetsthsscurrent￿￿llQ5
oneyw.
812
T¢Aaldwltylunds
190,5
17
211553
The notes * pages 14to 20 fomi part of thesè accounts.
ApprtAEd
thetnjstees on ?/_
2•22 aThlsigned Onl￿5r behalf ty.
of Twstees
12

Reuse Scotland SCIO
Yearended 31" March 2025
SC051234
Statement of Cash Flows
2025
2024
Cash flows from operatlng activitles
Net income
22,032
107,232
Adjustments
for:
Depieciation of tangible fixed assets
Accrued
expenses
3.200
4.087
Changes in:
Trade and other
debtors
2,887
{6.165)
Trade and other creditors (including accruatsl
120.2181
33,354
Cash generated frorn operations
7,901
138,508
Net cash from operating activities
7,901
138,508
Cash flows from Investing activities
Purchase of tangible
assets
11,040)
18.1601
Net cash used in investing activities
11.040}
18,1601
Net increase in cash and cash equivalents
6.861
130,348
Cash and cash equivalents at beginning ofyear
181.704
51.356
Cash and cash equlvalents at end of year
188,565
181,704
13

Reuse Scotland SCIO
Year ended 31" March 2025
SC051234
Notestothe Financial Statements
General information
The charity is a public benefit entity registered as d charity in ScotLand. The address of
the registered office is
Statement of compliance
The financial statements have been prepared In accor(iance with the Statement Of
Recommended Practice: Accounting and Reporting by Charities preparingtheir
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS102). the Charities and Trustee Investment (Scotiandl Act 2005
and the Charities Accounts (Scotland) Regulations 2006 (as amended}-
Accounting policies
.Basis of preparation
Thefinancialstatements have been prepared onthe historicaLcost basis.
The financial statements are prepared in sterling, which is the functional currency of the
entity.
Going concern
There are no material uncertainties about the charity's abilityto continue.
Judgemant and kay sourcas of 8Stimation unc8rtainty.
The trustees are not aware of anyjudgements. orestimated uncertainties that should be
discLosed within the accounts.
Fund accounting
Unrestricted funds are available for use atthe discretion of the trustees to further any of
the charity's purposes.
Designated funds are unrestricted funds earmarked bythe trustees for particularfuture
project or commitment.
Restricted funds are subjected to restriction on their expenditure declared by the donor
or through the terms of 8n appeaL. and tall into one of two sub-classes: restricted
income funds or endovvment funds.
Allfunds are classed as unrestricted funds in the Financial Statements.
14

Reuse Scotland SCIO
SC051234
st
Year ended 31 March 2025
Incoming resources
AIL incoming resources are included in the statement of financial activities when
entitlement has passed to the charity. it is probable that the economic benefits
associated with the transaction willflowto the charity and the amount can be reliably
measured. The folLowing specific policies are appLied to particuLar categories of income:
Income from donations or grants is recognised when there is evidence of
entitLementto the gift, receipt is probable and its amount can be measured
reliably.
Legacy income is recognised when receipt is probable and entitlement is
established.
Income from donated goods is measured at the fairvalue otthe goods unless
this is impractical to measure reliably, in which case the value is derived from
the cost to the donor orthe estimated resale value. Donated faciLities and
services are recognised in the accounts when received if the vaLue can be
reliably measured. No amounts are included for the contribution of general
volunteers.
Income from contracts for the supply of services is recognised with the delivery
of the contracted service. This is classified as unrestricted funds unless there is
a contractual requirementfor itto be spent on a particular purpose and returned
if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure in recognised on an accruaLs basis as a liability is incurred. Expenditure
includes anyVATwhich cannot be fully recovered, and is classified under headings of
the statement of financial activities to which it relates:
Expenditure on raising funds includes the costs of alL fundraising activities.
events. non-charitable activities. and the sale of donated goods.
Expenditure on charitable activities includes all costs incurred by a charity in
undertaking activities that further its charitable aims for the benefit of its
beneficiaries. includingthose support costs and costs relatingtothe
governance of the charity apportioned to charitable activities.
Other expenditure includes all expenditure that is neither related to raisingfunds
for the charity nor part of its expenditure on charitable activities.
ALI costs are allocated to expenditure categories reflecting the use of the resource.
Direct costs attributed to a single activity are allocated directly to that activity.
Shared costs are apportioned between the activities they contribute to on a
reasonable, justifiable and consistent basis.
15

Reuse Scotland SCIO
Year ended 31" March 2025
SC051234
Tangible assets
Tangible assets are initially recorded at cost. and are subsequently stated at cost less
any accumulated depreciation and impairment losses. Any tangible assets carried at
revalued amounts are recorded at the fairvalue at the date of revaluation less any
subsequent accumulated depieciation and subsequent accumulated impairment
losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised
in other recognised gains and losses. unless it reverses a charge for impairmentthat has
previously been recognised as expenditure within the statement of finaical activities. A
decrease in the carrying amount of an asset as a result of revaluation. is recognised in
other recognised gains and losses, except to which it offsets any previous revaluation
gain, in which case the loss in shown within other recognised gains and Losses on the
statement of f inancial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its
residuaLvalue, overthe useful economic Life of that asset as follows:
Plant and machinery
25 % reducing balance
Motor vehicles
250h reducing balance
Equipment
25 % reducing balance
Impairment of fixed assets
A reviewfor indicators of impaiiment is carried out at each reporting date, wth the
recoverable amount being estimated where such indicators exist. Where the carrying
value exceeds the recoverable amount. the asset is impaired accordingly. Prior
impairments are aLso reviewed for possible reversal at each reporting date.
Forthe purposes of impairment testing, when it is not possible to estimate the
recoverable amount of an individual asset, an estimate is made of the recoverable
amount of the cash-generating unit to which the asset belongs. The cash-generating unit
is the smallest identifiable group of assetsthat includes the asset and generates cash
inflows that largely independent of the cash inflows from other assets or groups of
assets.
16

Reuse Scotland SCIO
Year ended 31" March 2025
SC051234
Financial instruments
Afinancial asset or a financial liability is recognised onLy when the charity becomes a
party to the contractual provisions of the instrument.
Basic financial instruments are inttially recognised atthe amount receivable or payabLe
including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period
in which the related service is provided. Prepaid contributions are recognised as an
asset to the extentthat the prepayment will lead to a reduction in future payments or a
cash refund.
When contributions are not expected to be settled wholly within 12 months of the
end of the reporting date in which the employees render the related seNice. the
liability is measured on 2 discounted present value basis. The unwinding of the
discount is recognised as an expense in the period in which it arises.
Total Funds
2025
2024
4. Donations and legacies
Donations
Donations from Miixer CIC
19.000
5. Othertrading activities
Shop income
Shop income donated by Miixer CIC
Interest received
827,935
646,561
496
647.057
827 938
17

Reuse Scotland SCIO
Year ended 31" March 2025
SC051234
Total Funds
2025
2024
6. Costs of othertrading activities
Costs of othertrading activities- shop costs
782,055
539,488
7. Expenditure on charitable activities byfund type
Support costs
23.851
19,337
8. Expenditure on charitable activities by activity type
Legal and professionaL
Accounting and bookkeeping seNices
Governance costs
9.499
14.352
7,974
9. Net income
Net income is stated after chargingllcrediting)
Depreciation of tangibLe fixed assets
3.200
4,087
10. Audit fees
Fees payable to the independent auditor for:
Audit Fees
7,250
6,000
11. Staff costs
Thetotal staff costs and employee benefits forthe reporting period are analysed asfollows:
Wages and salaries
Social security costs
Employer contributions to pension plans
Other employee benefits
377,402
24,052
28.453
281.983
15.587
24,047
432 859
326 141
Number ofstaff -type 1
22
21
One employee
(2024: 1 employee) received employee benefits of more than £60.000 duringthe year.
The total remuneration costs of key personnel during the year was £186,439.
(2024: £217,292)

Reuse Scotland SCIO
Year ended 31" March 2025
SC051234
2025
2024
12. Trustee remuneration and expenses
No remuneration or expenses for travel or subsistence was paid to any Trustee
during the year Nil.
(2024: Remuneration £32,703 & Expenses for travel and
Subsistence £3,152).
13.Tangiblefixed assets
PLant &
Machinery
Motor
Vehicles
Equipment
Total
Cost
At 1 April 2024
Additions
12,938
2.461
2,963
18,362
At 31 March 2025
Depreciation
At 1 April 2024
Charge forthe year
At31 March 2025
4,290
2,162
1.076
346
1,307
692
1,999
6.673
3.200
Carrying amount
At 31 March 2025
At31 March 2024
6.486
1.039
11,689
14. Debtors
Prepayments and accrued income
Other debtors
14.242
9.847
31.885
34.772
15. Creditors: amounts falling due within one year
Accruals and deferred income
Other creditors
12.428
14,043
16.614
37.643
19

Reuse Scotland SCIO
Year ended 31°, March 2025
SC051234
2025
2024
16. Pensions and other post retirement benefits
Defined contributions plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £28,453. {2024: £24.047)
17. Analysis of net assets between funds
Unrestricted
Funds
Total Funds
2025
Total Funds
2024
Tangible fixed assets
Current assets
Creditors {Current and Long-Term}
Net assets
9.529
220,450
9.529
220,450
17.426
212 553
11.689
216,476
37,644
190 521
212,553
18. Analysis of changes in net debt
At 1 Apr 2024
Cash flows
At 31 Mar
2025
Cash at bankand in hand
181 704
188565
19. Commitments
2025
2024
Total future minimum lease payments due in the following periods:
Within one year
108.114
Within two - five years
190,304
After five years
106,464
257.988
298418
364,452
20