## **APPENDIX 1** |**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**|**Trustees’ Annual Report for the period**| |---|---|---|---|---|---|---|---| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| |From|
01|12|2024|To|
30|11|2025| Office of the Scottish **Charity Regulator** ## **Reference and administration details** |**Charity name**
**Other names charity is known**
**by**
**Registered charity number**
**Charity’s principal address**|Comics Youth [SCIO]|| |---|---|---| ||Comics Youth Scotland|| ||**SC051377**|| ||10 Landale Gardens|| ||Cupar, Fife|| |||| |||**Postcode KY15 4UE**| ## **Names of the charity trustees on date of approval of Trustees’ Annual Report** ||**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**
**20**|Rhiannon Griffiths|Chair||05/08/2026| ||Hailey Austin|Treasurer||| ||Rebecca Horner|Secretary||05/08/26| ||Damon Herd|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **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**|**Dates acted if not for whole year**| |---|---|---| |||| |||| |||| |||| |**Structure, governance and management**||| |||| |**Type of governing document**
**Trustee recruitment and appointment**
**Safeguarding**
**Risk Management**||| ||Constitution
Safeguarding Policy|| ||Trustees are recruited on the basis of skills, experience and commitment
to the charity's purposes. Collectively, the board brings experience across
youth work, arts and culture, education, safeguarding, charity leadership
and governance. Trustees regularly review board composition to ensure
the charity remains well governed and reflective of the communities it
serves.
The board recognises that there is further work to do in diversifying trustee
representation and ensuring governance reflects the
communities and young people the charity serves. The recruitment of
additional trustees with diverse lived experiences, backgrounds and
professional expertise has therefore been identified as a priority for the
coming year.
Trustees met quarterly throughout the reporting period and received
regular updates on programme delivery, finance, safeguarding, staffing
and organisational development. Trustees maintained oversight of the
charity's strategic direction, financial management and governance
responsibilities, while day-to-day operations were delegated to staff.|| ||As an organisation working directly with children and young people,
safeguarding remains central to all activities. The charity maintains
safeguarding, child protection, adult protection, safer recruitment,
whistleblowing and data protection policies. Staff and volunteers working
directly with young people hold appropriate PVG membership and receive
safeguarding training. Trustees receive safeguarding updates throughout
the year and monitor safeguarding practice as part of their governance
responsibilities.|| ||Trustees maintain oversight of organisational risks through regular board
discussions and review of policies and procedures. Key risks monitored
during the year included safeguarding, funding sustainability, staff
wellbeing and capacity, information governance and health and safety.
Trustees are satisfied that appropriate controls are in place to mitigate
identified risks.|| **2** ## **Objectives and activities** |**Objectives and activities**|| |---|---| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**|In line with section 7(2) of the 2005 Charities and Trustee Investment
(Scotland) Act, the organisation's purposes are: (a) To relieve the needs of
marginalised young people aged 8 to 25 who are currently receiving
or have received treatment in hospital by supporting the exploration of
health and wellbeing through the creative lens of therapeutic comic book
and zine-making thereby aiming to reduce isolation and increase
confidence and self-esteem. (b) To advance the education of marginalised
young people aged 8 to 25 through providing a structured learning
programme, organisation of creative workshops, a forum for self-
expressions and an environment to gain knowledge in publishing and the
creative sector. (c) To educate the public on difficult subjects often
experienced by young people through public information comics that give
a young persons’ perspective on subjects such as: transitioning from
primary to secondary school, childhood bereavement or living in care
homes.| ||Deliver creative sessions to marginalised young people in group and 1-2-1
settings.| ## **Achievements and performance** |**Summary of the main achievements of**
**the charity during the financial period**|In 2024-25 we have completed delivery of our Turn the Page project,
and attained key funding from the National Lottery's Young Start Fund and
Creative Scotland's Multi-Year Fund, allowing us to develop our Building
Stories project to be delivered across 2025-2028. That paired with our
funding from Youth Link Scotland's Youth Arts Open Fund has meant that
we have been able to expand our staff team to 3, with our wider
programme being bolstered by a second year of funding from the Bank of
Scotland's Energise Fund.
Within the reporting period we worked with 98 young people across 63
Building Stories group sessions plus 63 Turn the Page 1-2-1s, delivered
across 7 venues. Building Stories is our new core project and consists
of: Comics Clubs for 8-13s (delivered across 6 Dundee Libraries per year),
Comics Corner for 14-17s, and Comics Encounters for 18-25s.
These sessions are delivered weekly in blocks, and each new block takes
us to different libraries and community spaces across the city.
We are supporting young people across our entire age range to build
community, confidence, and mental wellbeing, while also supporting them
to develop valuable creative skills and encouraging their professional
development. Our young people lead the way in the
creation of our programme and we have an informal youth board
steering the direction of our delivery, ensuring that we respond directly to
their needs.
Participants have reported increased confidence, stronger peer
connections and improved creative skills, while contributing to youth-led
publications and helping shape future programme delivery. This year we
have published 5 youth-led printed outputs collecting their work, and
developed a series of trading cards across all age groups inspired by
one of our Comics Club participants, launching in January 2026.| |---|---| **3** ## **Financial review** ## **Outreach and Partnerships** Across the year we have delivered 91.5 hours of outreach sessions with community partners, schools, and potential referrers, working with 387 young people across 17 venues. We have delivered 5 key partner projects across the year: ## **Financial review** |Across the year we have delivered 91.5 hours of outreach sessions with
community partners, schools, and potential referrers, working with 387
young people across 17 venues.
We have delivered 5 key partner projects across the year:|Across the year we have delivered 91.5 hours of outreach sessions with
community partners, schools, and potential referrers, working with 387
young people across 17 venues.
We have delivered 5 key partner projects across the year:| |---|---| ||
We rounded off our Turn the Page project with an Easter School
delivered alongside The McManus: Dundee's Art Gallery
&Museum, where young people developed a zine inspired by
personal histories as well as objects in the museum.

We worked with LGBT Youth Scotland to develop a zine with their
Dundee youth group, celebrating their LGBTQIA+ identities.

We partnered with ScrapAntics to deliver an October School
where New Scots young people used recycled materials to
develop 3D characters and stories.

We worked with Young Carers across 4 Dundee high schools to
develop a zine about what they are passionate about, and are due
to work with a second group of Young Carers in 2025-26.
Alongside our programme we work closely with Comics Youth CIC
to develop shared working practices, and support each other on
remote delivery.

Our Comics Corner group have partnered with Feeling Strong’s
Art Night group to develop a zine titled This is Me, bringing
together young people with different needs and building a wider
sense of community. This is due to be published in January 2026.

We also supported Hot Chocolate Trust’s UNWRITTEN project
with delivery of 2 comics creation sessions to their young people.
We have a strong referral network with local authorities, schools, CAMHS,
and community partners such as Feeling Strong, LGBT Youth Scotland,
The Corner, Anxiety in Motion, ScrapAntics, Hot Chocolate Trust, and
Cake or Dice. We have also delivered taster sessions at Tayside Council
on Alcohol (TCA), The Dundonald Centre, Dundee &Angus ADHD
Support Group, The Roundhouse, and BeFriends, and have a continuous
partnership with The McManus: Dundee's Art Gallery & Museum for open
creative sessions alongside working with targeted closed groups that
access their spaces, such as Ukrainians Together and Boomerang.| ||The significant increase in both income and expenditure reflects a planned
period of organisational growth following the successful award of strategic
grant funding, including support from Creative Scotland, Young Start and
other charitable funders. During the year, Comics Youth SCIO expanded
from an emerging organisation into an established delivery charity,
increasing programme delivery, beneficiary reach and organisational
capacity across Scotland. Expenditure increased as a result of planned
investment in staffing, programme delivery, participant access and
wellbeing support, workshop resources, governance, digital infrastructure
and organisational systems necessary to deliver this growth safely,
effectively and sustainably.
The Trustees recognise that income and expenditure will not always move
in direct proportion between accounting periods. The charity receives a
significant proportion of its income through restricted and multi-year grant
funding. In accordance with the Charities SORP (FRS 102), income is
recognised when the charity becomes entitled to the funds and any
applicable recognition criteria have been met, whilst expenditure is
recognised as charitable activities are delivered.| **4** |**Financial review (continued)**
**Brief statement of the charity’s policy**
**on reserves**|Consequently, the timing of grant receipts, restricted fund movements,
deferred income and programme delivery can create year-on-year
fluctuations between reported income and expenditure that do not
necessarily reflect changes in the charity's underlying financial
performance.
Throughout the year, the Trustees maintained robust oversight of the
charity's financial position through regular review of management
accounts, cash flow forecasts, restricted fund balances and principal
financial risks. This ensured that expenditure remained aligned with
approved budgets, that restricted funding was applied solely for its
intended charitable purposes, and that sufficient liquidity was maintained
to support programme delivery and future organisational growth.
The year-end surplus has strengthened the charity's overall financial
position and increased unrestricted reserves, providing a stronger
foundation from which to continue developing sustainable services and
organisational capacity across Scotland. The Trustees remain committed
to balancing investment in frontline charitable activities with the continued
strengthening of unrestricted reserves and long-term financial
sustainability through a diversified funding model comprising grant
funding, commissioned services, philanthropic support and community
fundraising.| |---|---| ||The Trustees have adopted a policy of maintaining unrestricted free reserves
equivalent to approximately three months' operating expenditure, providing an
appropriate level of financial resilience to manage fluctuations in cash flow,
respond to unforeseen expenditure and ensure continuity of charitable
activities in the event of delays to grant income or other unexpected financial
pressures.
Based on the charity's expenditure for the year ended 30 November 2025, this
equates to £16,381.
Whilst unrestricted funds at 30 November 2025 amounted to £27,472, this
includes unspent unrestricted grant funding. For the purposes of the reserves
policy, the Trustees monitor free reserves excluding committed unrestricted
grant balances. On this basis free reserves amounted to £15,024, which
remains below the target level of £16,381. The Trustees consider this to
represent a strong financial position for a growing charity and note that
unrestricted reserves are approaching, but remain marginally below, the target
level set out within the reserves policy.
Restricted reserves at 30 November 2025 were £47,098 (2023–24: £38,472).
In monitoring reserves, the Trustees distinguish between unrestricted funds
available for general charitable purposes and restricted funds that are held for
specific projects and programmes. Reserves are reviewed regularly alongside
management accounts, cash flow forecasts, funding commitments and the
charity's principal financial risks to ensure an appropriate balance between
financial resilience and maximising investment in charitable activities.
The Trustees have agreed a medium-term strategy to strengthen unrestricted
reserves to the target level. This will be achieved through continued
diversification of unrestricted income, including increasing commissioned
service delivery, expanding individual giving and fundraising activity, securing
additional unrestricted and core funding, and maintaining prudent financial
management across all areas of the charity's work. Where appropriate, the
Trustees will seek to generate modest unrestricted operating surpluses that
can be reinvested into reserves. As Comics Youth SCIO continues to mature,
this approach will strengthen the charity's financial resilience whilst ensuring
that the maximum possible resources continue to be directed towards
delivering public benefit.| **5** **Details of any deficit** No deficit **Donated facilities and services (if any)** n/a ## **APPENDIX 2** ## **Other optional information** ## **Future Planning & Strategic Priorities** As we move into our next reporting year, our priorities are as follows: - Continued delivery of Building Stories - Development of youth leadership opportunities. - New publications and creative outputs. - Strengthening partnerships across Dundee and Scotland. - Recruitment of new trustees. - Continued organisational sustainability and growth. **6** ## **Declaration** ## **The trustees declare that they have approved the trustees’ report above.** ## **Signed on behalf of the charity’s trustees** **Signature(s)** _**OSCR will accept digital or typed signatures**_ **Full name(s)** Dr Hailey Austin Rebecca Horner **Position (e.g. Chair)** Treasurer Secretary **Date** 18-06-2026 18-06-2026 **7** ## **APPENDIX 3** **----- Start of picture text -----**
’
Independent examiner s report on the accounts V2
Report to the Comics Youth [SCIO]
trustees/members of
Registered charity SC051377
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
01 12 2024 to 30 11 2025
**----- End of picture text -----**
I report on the accounts of Comics Youth [SCIO] for the year ended 30 November 2025 as set out on pages 9 to 14. This report is made solely to the trustees, as a body, in accordance with my terms of engagement. My work has been undertaken to enable me to report my opinion set out below and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the trustees, as a body, for my work or for this report. ## **Respective responsibilities of Trustees and independent 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 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 view given by the 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. **Suzanne Kerr, FCCA TC-Group Chapelshade House 78 – 84 Bell Street Dundee DD1 1RQ Date: 28 July 2026** APPENDIX 2 **SC051377** ## **COMICS YOUTH SCIO** ||**COMICS YOUTH SCIO**|**COMICS YOUTH SCIO**|**COMICS YOUTH SCIO**|**COMICS YOUTH SCIO**|**COMICS YOUTH SCIO**|**COMICS YOUTH SCIO**|**COMICS YOUTH SCIO**|**COMICS YOUTH SCIO**|**COMICS YOUTH SCIO**|**COMICS YOUTH SCIO**|||**SC051377**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**Receipts andpayments accounts**||||||||||||| ||**For the period**
**from**|Period sta|||rt date|||**to**|Period||end date||| |||Day||Month|||Year||Day|Mon|th|Year
**2025**|| |||**01**||**12**|||**2024**||**30**|**11**|||| ||||||||||||||| |**Section A Statement of receipts and payments**|||||||||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to nearest £**|**Restricted**
**funds**
**to nearest £**|||**Expendable**
**endowment**
**funds**
**to nearest £**||||**Permanent**
**endowment**
**funds**
**to nearest £**||**Total funds**
**current period**
**to nearest £**||**Total funds last**
**period**
**to nearest £**| |Donations|**-**
**-**
**18,000**
**2,698**|**-**|||||||||**-**||**27**| |Legacies||**-**|||||||||**-**||| |Grants||**70,681**|||||||||**88,681**||**45,000**| |Receipts from fundraisingactivities|||||||||||**-**||| |Gross tradingreceipts|||||||||||**2,698**||**12,710**| |Income from investments other than
land and buildings|||||||||||**-**||| |Rents from land & buildings|||||||||||**-**||| |Gross receipts from other charitable
activities|||||||||||**-**||| ||||||||||||**-**||| |**_A1 Sub total_**|**20,698**|**70,681**|||**-**||||**-**||**91,379**||**57,737**| |**A2 Receipts from asset &**
**investment sales**|||||||||||||| |Proceeds from sale of fixed assets|||||||||||**-**||| |Proceeds from sale of investments|||||||||||**-**||| |**_A2 Sub total_**|**-**|**-**|||**-**||||**-**||**-**||**-**| |**_Total receipts_ **
**A3 Payments**|||||||||||||| ||**20,698**|**70,681**|||**-**||||**-**||**91,379**||**57,737**| ||||||||||||||| |Expenses for fundraising activities|**-**
**-**
**-**

**12,158**
**-**
**-**
**-**
**-**
**75**|**-**|||||||||**-**||**-**| |Gross trading payments||**-**|||||||||**-**||**-**| |Investment management costs||**-**|||||||||**-**||**-**| |Payments relating directly to charitable
activities||**51,999**|||||||||**64,157**||**7,246**| |Grants and donations||**-**|||||||||**-**||| |Governance costs:|||||||||||**-**||| |Audit / independent examination||**-**|||||||||**-**||| |Preparation of annual accounts||**-**|||||||||**-**||| |Legal costs||**-**|||||||||**-**||| |Other||**300**|||||||||**375**||**125**| ||||||||||||**-**||| |**_A3 Sub total_ **|**12,233**|**52,299**|||**-**||||**-**||**64,532**||**7,371**| |**A4 Payments relating to asset and**
**investment movements**|||||||||||||| |Purchases of fixed assets|**2,919**|**60**|||||||||**2,979**||**556**| |Purchase of investments|||||||||||**-**||| |**_A4 Sub total_ **|**2,919**|**60**|||**-**||||**-**||**2,979**||**556**| |**_Total payments_ **
**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|||||||||||||| ||**15,152**|**52,359**|||**-**||||**-**||**67,511**||**7,927**| ||||||||||||||| ||**5,546**|**18,322**|||**-**||||**-**||**23,868**||**49,810**| ||||||||||||||| ||||||||||||**-**||| ||||||||||||||| ||**5,546**|**18,322**|||**-**||||**-**||**23,868**||**49,810**| APPENDIX 2 **SC051377** ## **COMICS YOUTH SCIO** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**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|**21,926**
**5,546**|**28,776**
**18,322**|||**50,702**|**892**| ||Surplus / (deficit) shown on receipts and
payments account|||||**23,868**|**49,810**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**27,472**|**47,098**|**-**|**-**|**74,570**|**50,702**| |||-|
-|
-|
-
**asset belongs**|
-|
-| |||||**Fund to which**||**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 £**| ||Equipment||||**3,535**|**2,831**|**398**| ||Grants debtor||||**15,000**|**15,000**|| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**18,535**|**17,831**|**398**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||PAYE/NI Liability|||||**478**|| ||Pensions|||||**58**|| ||Independent Examination Fee|||||**720**|| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**1,256**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature***|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||| ||||||||| July 2026 APPENDIX 2 **COMICS YOUTH SCIO** **SC051377** ## **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**
**C2 Grants**
**C3b Trustee remuneration -**
**details**
**C4b Trustee expenses -**
**details**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**|Unrestricted - Energise Fund
**Type of activity or project supported**
Creative Scotland
YoungStart
Unrestricted - Adlard Charitable Foundation|Unrestricted - Energise Fund
**Type of activity or project supported**
Creative Scotland
YoungStart
Unrestricted - Adlard Charitable Foundation|**Individual /**
**institution**
**Creative**
**Scotland**
**National Lottery**
**Bank of**
**Scotland**
**Foundation**
**Adlard**
**Charitable**
**Foundation**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---|---|---| |||||**3**|**37,500**| |||||**1**|**33,181**| |||||**1**|**10,000**| |||||**1**|**8,000**| ||||||| |||||**Total**|**88,681**
| ||||||| ||||||| ||**Authority under which paid**||||**£**| ||R Horner - Remuneration||||**5,607**| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross this box (otherwise
complete section 4b)||||| ||R Horner expenses - Travel andpostage
Expenses
**Nature of relationship**
**Nature of transaction**
Trustee
Trustee
Remuneration|||**Number of**
**trustees**|**£**| ||R Horner expenses - Travel andpostage|||**1**|**33**| ||||||| ||||||| ||||||| ||||||| ||**Nature of relationship**
Trustee
Trustee|||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end(£)**|| |||||**33**|| |||||**5,607**|| ||||||| ||||||| ||||||| ||||||| ||Trustee remuneration During the period, one trustee received remuneration totalling £5,607. The remuneration
was paid to Rebecca Horner for services provided to the charity in a non-trustee capacity. The payment was
authorised in accordance with the charity’s constitution and in compliance with the Charities and Trustee
Investment (Scotland) Act 2005. The trustees were satisfied that: - the arrangement was in the best interests of
the charity, - the remuneration was reasonable for the services provided, and - the level of trustee remuneration
remained compliant with regulatory requirements. No pension contributions or additional benefits were paid.
Trustee expenses One trustee was reimbursed expenses totalling £33 in respect of travel and postage.||||| July 2026 APPENDIX 2 **COMICS YOUTH SCIO** **SC051377** ## **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 £**| |Donations|||||**-**|**27**| ||||||**-**|| ||||||**-**|| ||||||**-**|| |**Total**
**2 Grants**|**-**|**-**|**-**|**-**|**-**|**27**| ||**-**
**Unrestricted**
**funds**
**to nearest £**|**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**period**
**to nearest £**|**-**
**Total last period**
**to nearest £**| |Grants|**18,000**|**70,681**|||**88,681**|**45,000**| ||||||**-**|| ||||||**-**|| ||||||**-**|| |**Total**|**18,000**|**70,681**|||**88,681**|**45,000**| ||**-**|**-**|||**-**|**-**| ## **3 Gross receipts from other 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**|**-**|**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-|-| ## **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 £**| |---|---|---|---|---|---|---| |Access Costs||**417**|||**417**|| |Accountancy||**773**|||**773**|| |Accreditation|**178**|**125**|||**303**|**75**| |Advertising|**30**|**531**|||**561**|| |Bank Charges|**38**||||**38**|| |Cheque Rec|**34**||||**34**|| |Commissioning|**250**||||**250**|**480**| |Events|**40**|**120**|||**160**|**60**| |Insurance|**144**||||**144**|**96**| |Online Services|**1,918**|**1,954**|||**3,872**|**390**| |Payroll Services||**382**|||**382**|| |Postage|**12**||||**12**|**4**| |Printing|**418**|**268**|||**686**|**36**| |Printingand stationery|**197**||||**197**|**260**| |Rent|**50**|**1,984**|||**2,034**|| |Sessional Staffing|**2,048**|**11,664**|||**13,712**|**540**| |Staffing/Pensions|**5,203**|**31,292**|||**36,495**|**5,136**| |Sundries|**87**||||**87**|| |Telecommunications||**111**|||**111**|| |Training|**420**|**500**|||**920**|**-**| |Travel|**162**||||**162**|**170**| |Wellbeing||**720**|||**720**|| |WorkshopMaterials|**929**|**1,158**|||**2,087**|**-**| ||||||**-**|| ||||||**-**|| ||||||**-**|| |**Total**|**12,158**|**51,999**|**-**|**-**|**64,157**|**7,246**| July 2026 APPENDIX 2 **SC051377** ## **Additional analysis (2)** ## **5 Breakdown of unrestricted funds** |**Receipts**|**Unrestricted**|**Adlard**
**Charitable**
**Foundation**|**BOS Energise**
**Fund Y1**|**BOS Energise**
**Fund Y2**|**Youth Link**
**Scotland**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |---|---|---|---|---|---|---|---| |Donations||||||**-**|| |Legacies||||||**-**|| |Grants||**8,000**||**10,000**||**18,000**|| |Receipts from fundraisingactivities||||||**-**|| |Gross tradingreceipts|**2,698**|||||**2,698**|| |buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**2,698**|**8,000**|**-**|**10,000**|**-**|**20,698**|**-**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**|**-**| ||**2,698**|**8,000**|**-**|**10,000**|**-**|**20,698**|**-**| |||||||-|| |Expenses for fundraising activities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relating directly to charitable activities|**466**
**-**|**-**|**6,541**|**-**|**6,083**|**12,158**|| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |Other|||**75**|||**75**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**466**
**-**|**-**|**6,616**|**-**|**6,083**|**12,233**|**-**| |||||||-|| |Purchases of fixed assets|**2,919**|||||**2,919**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**2,919**|**-**|**-**|**-**|**-**|**2,919**|**-**| |||||||-|| ||**2,453**|**-**|**6,616**|**-**|**6,083**|**15,152**|**-**| |||||||-|| ||**245**|**8,000**|**6,616)**
**(**|**10,000**|**6,083)**
**(**|**5,546**|**-**| ||||||||| |||||||**-**|| ||||||||| ||**245**|**8,000**|**6,616)**
**(**|**10,000**|**6,083)**
**(**|**5,546**|**-**| |||||||-|| **Nature and purpose of funds** July 2026 APPENDIX 2 **COMICS YOUTH SCIO** **SC051377** ## **Additional analysis (3)** ## **6 Breakdown of restricted funds** |**Receipts**|**Awards For All -**
**Building Stories**|**Awards For All -**
**Turn the Page**|**Creative**
**Scotland**|**National Lottery -**
**Young Start**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |---|---|---|---|---|---|---| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|**-**|**-**|**37,500**|**33,181**|**70,681**|| |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**|**-**|**-**|**37,500**|**33,181**|**70,681**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**37,500**|**33,181**|**70,681**|**-**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|**18**|**13,773**|**21,290**|**16,918**|**51,999**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| |Other|||**300**||**300**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**18**|**13,773**|**21,590**|**16,918**|**52,299**|**-**| ||||||-|| |Purchases of fixed assets||**26**|**34**||**60**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**26**|**34**|**-**|**60**|**-**| ||||||-|| ||**18**|**13,799**|**21,624**|**16,918**|**52,359**|**-**| ||||||-|| ||**18)**
**(**|**13,799)**
**(**|**15,876**|**16,263**|**18,322**|**-**| |||||||| ||||||**-**|| |||||||| ||**18)**
**(**|**13,799)**
**(**|**15,876**|**16,263**|**18,322**|**-**| ||||||-|| ## **Nature and purpose of funds** •Creative Scotland Staffing (Art Director x1 day a week, and x4 days towards our Creative Youth Workers), Administration and governance costs, Rent, Marketing and communications, Project Access Costs, Contingency, Capital costs (equipment) •National Lottery Young Start Staffing (Art Director x4 days a week), Workshop Materials, Training, Printing, Wellbeing •YouthLink Open Fund Staffing (x2 days towards Creative Youth Workers), Workshop Materials, Sundries, Printing, Contingency •Awards For All - Turn the Page Project Lead (20 hrs per week, paid freelance), Sessional Work, Printing, Admin/Digital costs, Stationery and Materials July 2026