Adored (SCIO) Report of the Trustees and Unaudited Financial Statements For the year ended 30 November 2024 Scottlsh Chqrfty fio.'SC051410
Adored ISCH)) Charlty knform•tlort Trurtees Addrèss S£ott15h CharliyNurnber SCOSL410 Independent Examlner RA Aay)untants Admlral House Montgomery Plare East lbrIde G74 48F Page I
Adored Isao) Trustees, Report For the Year Ended 30 November 2024 The Trustees present their annual report and financlal statements forthe year ended 30 November 2024. The financial statements have been prepared in accordance with the accounting policies set out in Note 2 to the financial statements and Comp wlth the Charity's governing document, the Charltles and Trnstee Investment (Scotlandl Art 2Crf)6, the Charitiès Accounts Iscotlandl Regulations 2006 las amended) and "Accounting and Reporting by Charttles . Statement of Recommended Practlce appllcable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FR5 1021 leffectfve l January 20191". Oblectlves and actlvltles Oblectives The objects of the organisatKJn is the saving of INes and In lurtherance of this purpose the organisatlon will.. Raise awarene55 and foster communlcatlon, prfmarlty bul not exclusively amongst young people about mental health Issues wlth a $Cfflc focus on suicide. Construct and maintain a wishing well within East Kilbride to symbolL8e growing rates of sulclde in young people and provTrde infomiatlon on stte to assist people should they require help. Provide a safe spaee for open conversation to take place around mental health through provtsion of SUprt and asststsnce by arran8lngtalks by motivational speakers for those suffering from mental health issues or may have sulcidal Ideation. Flnan¢lal Overview The financlal statements forthe year are set out on pages 6 to 11. The Statement of Financial ActNities reflects a net Increase in General Funds of £14,59012023: £21,959 increase). Reser¥es P¢li¢v The tiustees are currently consldering thelr reserves policy. Unrestricted funds- these coThslst of funds whith are available to the charrty to use In the furtherance of achieving Its objectlves. Page 2
Adored (Saol Trwlees. Report For the Year Ended 30 November 2024 Stratslic Rep¢Yl Achlevement and Perfornian¢e Charltsble Actl¥ltles ond FundYalsin8 Ventures In the last 12 months, we have iontinued to rece&ve donatlons from individuals who have carried out fundraising activities on our behaff. By and large, there have been a number of benefit evenings together with indTvldua15 carrying out 5POrting actr41ttles whkh have been 5UPPOrted and funded through ourjust Glving page. Any expeneses incurred are generalty In relatlon to small arnounts on mechandise and supporting those who fundraise on our behalf such as Supp of liveried t shlrts and so on. We also contlnually to work closely Wth f No Llmlts Coachin8 to provlde onBolng 5eNice5 within the communrty. Structure, Governanco and Management Governing Documenl The Charlty ts a Scottish Charitable Incorporated Qrganlsation ISCIOI. It has a single tier structure and as such ihe Trustees are the members of the tharity. R8crultment and Appolntment ol New Trustses Any person, nominated IndidUal or body wholwhbch wishes to become a Charlty Trustee must sign a wrltten appllcatlon for Charkty Trusteeship.. and for a corporate body, that application musi be signed by an appropriatety authorised officer of that body who will remain as a representative of that ioryx)rale body until suth time a5 the corporate body Informs the Board otherwise. Risk Mofflagement The Tru51ees regularty assess the malor rtsks to which the charlty is exposed. Tralnln8 of Trustèqs The Truslees have conslderable professlonal and personal experlence, but ff addltional tralnlng Is required In any area, we would be happy to conslderthis. Page 3
Adored Isaoi Trustees, Report FOT th? Year Ended 30 November 2Q24 ststement of RespOlbilItIeS Qf the Trustees Chèrlty law requlres the trustee5 to prepare financial ststements for each flnanclal year whlch show a true and falr vlew of the State ol affairs of the charlty and ths financial actlvlties for that perlod. In preparln8 those fknancial statements. the tru5tee5 are required to: sele suitable accounting policies and then appty them consLstently,' Make Judgements and estimates that are reasonable and prndent; state whether applicable accounting standards and 5tstements of recommended practlce have been followed, subjert to any departures dt5clgsed and explained In the financial statements- and ppare the finèncial statements on the going COnrn basls unles5 it 15 inappropriate to presume that the charity will ntinUe In operatb)n extstence. The Trustees are responslble for keeping proper accounting records which disclose with reasonable accuracy at any tlme the flnanclal p051tion of the chaiity and enable them to ensure that the financial statements comply with the Charities and Tnjstee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Reguktions 2006. They are also responsible for safeguarding the assets of the charity and hence for taklng reasonable Steps for the preventlon and (letectlon of fraud. Report of the Tru5tee5, Incorporatlng a Slrateglc Report, approved * order of the Board of rrustees, and Signed on the Board's behalf by: 27 May 2025 Page 4
Adorèd qSCIO} Independert Ex8mlnÈrfs Report to the Trustees of Adored 10> I report on the accounts of the rharityfor theyear end 30 Novttnber 2024 which are sknwn on pages 6 to 11. Respective responslbllmles of trustees and eXamIr The charlty's tNstees are responsible for the prep6ratlon of the accounts In accdanCe wth the terms of the Chadtles and Tnjstee Investment (Scotlandl Act 25 and the Charltles Accounts Iscodandl Regulati5 26 las amended). The charltytrustees ¢onslder that the audlt reiwlrement of RegulatNM 10111 lal to Icl of the Ac¢ounts Regulaiions doès not apply. It is my resp0Th51bllltyto examine the accounts as rÈqLJlrod under sectlon 44111 Icl of the Art and to state whether partlcular matte¥s have come to my attention. Basis of independent exaMlns ststement My exarnination carrd out in accordance wlth Regulation 11 IJFthe Charities Accounts (Scotlandl Regulation$ 2006. An examSnatlon Indudes a revlew of the a(tr)undng records kept by the charlty and a comparlson of the accounts preserted wlth those records. It also indudes consideration of any unusual Item5 or dlsclosure5 in the accounts, and seeks explanations from the trustee5 corcerninE any 5uih matters. The procedu undertaken do not prolJe all the evldence that would be required In an au(frt, and cOnSuenty I do not express an audlt oplnlon on the vlew glven bythe a¢cwnts. Independent ¢xamlner's statement In the course of my eXamInaOn, tter has come to rny attentL. (al which gives me reasonable cause to believethat In any rnaterial rÈltt thè requlrements: to keep attountlng record5 in accordance with Section 44111 l al of the 2005 Act and Regulation 4 of the 20l Accounts Re8ulations and to ppare accounts vthith accgrd the acwunllng records and comply wlth Regulation 8 of thè 20rfi Accounts Regulatlons have not been me¢ or 11)> to whlch, In my opinion, attention should be dra7Am In order to enable a proper dErInding of the accounts to be Ched. RAM AccDuntAnts Admiral House Montgomery Place East Kilbrlde 674 4BF 11 M8y2025 Page 5
Adored ISCIOI ststement of Flnanclal P£tlvities For the Year Ended 30 No¥eMr 2024 Note Unrest1kt Rgstrlctad 2024 2023 Income and Endowments from Charltable Acti¥itie5 DOnaon$ 22.723 22.723 22,998 Fundrais¢ng 3A79 3,479 3,848 26,202 26,202 26.846 Expendlture on (haritsble Aeliv1*S Cust of Generating Funds Charitabte Activit$ Go¥emance Costs IlJ62 250 11.362 250 4,637 250 11.612 11,612 4.887 Net Incomelldefidtl Total funds brought forward 14.590 39.682 14.590 39,682 21.959 17,723 Total funds Carrled forward 54272 51272 39,682 The statement of financial acbvities includes all gains and losses recogni5ed in the year. All income and èxpendlture derive from continuing operabons. Page 6
Adured ISCIOI alan* She•t As at 30 Novembèr 20224 2023 Current A55ets Bank and Cash 54522 54,522 39,932 39,932 Credltors lallln8 due wlthln one year CredltDrs 250 250 54.272 39,682 Net knts 54272 39,682 Funds Unre5trirted Funds Restrlcted Funds 54.272 39.682 $4272 39,682 The nnanclal staternent5 were approved by the Board of Trustee5 and authori5ed for i55ue on 27 May 2025 and 518ned on Its behalf by: Page 7
Adored ISCIOI Note5 to the FinancS81 Statements For the Year Ended 30 November 2024 Accountlng Polldes A¢¢ountln8 Conyentlon The f nanclal statements have been prepared in accordance with the Charitles and Trustee Investment (Scotlandl Att 2005, the Charities Accounts Iscotlandl Regulations 2006 las amondedl and "Accounting and Reporting by Charities.. Statement of Recommended Pracuce applicable to Charitie5 preparingtheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191". The tharlty Is a Public Benefit Entfty as defined by FRS 102. The charity has taken advantage of the provision in the 50RP for charities applying FRS 102 Update Bulletin I notto prepare a Statement of Cash Flows. The flnandal statements are ppared in sterlin8whith Is the fvnctlonal currenLv of the charlty. Monetary amounts in these finanaal ststements are rounded to ihÈ neoie5t £. The finanaal statements have been prepared underthe histDTrl c05t convention. Golrtg Confem The Trustees are satisfied that there are no events that would affect the charity's ability to continue as a going concem and thls basls Is appropriate for the preparatlon of the accounts. Income Income is recognlsed when the Charity is legally entitled to it after any performan conditions have been met, the amounts can be measured rdiabiy and it Is probable that the income will be received. EMpend5ture Liabilities a recognlsed as expenditure as soon as there is a legal or construrtlve obligation committing the tharlty to that expenditure. it is probable that a transfer of economic benefits will be requlred In settlement and the amount of the obligation can be rneasured reliably. Expenditure is accounted for on an a¢truals basis and has been classlfied under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to actlvlties on a basis consistent with the use of resources. Page 8
Adorèd ISCIOI Notes to the Flnanclal Statements For the Year Ended 30 NovÈmber2024 Ac¢ountlnB Pollcles Icontlnuedl T&Kalion The charfty is exempt from corporat trx on its charitstle actlwtses. trble Funds UnrestiictÈd funds can be Ld in accordan with the chariiable objectives at the digcretion of the trustees. Re5trfcted funds can only be used fty particular restricted purposes within the objects of the charlty. Restrlctlons artse when spectfied by the donor or when funds are ralsed for a parbtul8r rèstritted purpose. Further explanation of the nature and purpose of each fund is induded in the notes to the ffinannal statements. Trustee RemuneratkTrn and Related PartyTrans*lon$ Nonè of theTrustees lor any persons connerted with them) recelved any remuneration or benefits from the Charfty during the year. nor forthe prioryear ended 30 Nc>vember 2022. AnJly51s ol Donatlons 2024 2023 Gift Ald Donations Other Donatiorts 22.7Z4 22.998 21723 22.998 Fundralsln8 events 2024 2023 Events 3,479 3,848 3A79 Page 9
Adored ISCIO) Note5to the Finan¢ial Statements For the Year Ended 30 November 2024 Z023 Analysls of Payments Costs of Generating Futsds Charitable Actlvltles Advertising and promotional materials Sponsorship retreat Merchandise Meda15 and trophies Sponsored tslks 615 770 3,330 254 283 1,921 478 liJ62 4.637 Governance Costs Independent Examinees Fee 250 Other payments 2024 2023 St¥ff Costs and Numbers stsff Costs Salaries Perfjions Theavera8e numberof employees duringthe period Wds: Admlnlstratlon NIL NIL NIL NIL Page 10
Adored ISCIOI Notes totht Flnan¢lal Statements For the Year Ended 40 November 21>14 2024 Credknrs due wlthln one year Accruals 250 250 Any$l$ of rtd$ A5at OL122023 Re(• Paymtnt$ 30.1121124 UThYestrlcted Funds General Fund 39.682 26,202 11.612 54,272 Rtrkted Fund Totsl Funds 26.202 I112 54272 AsLI Ot A55ets Bet*wn fvnd5 Gentrnl Restrkttd Total CurrentAssets Current Liabillties 54,522 12501 54,522 12501 542n $4,272 PagÈ 11