usTo eal SCIO TRUSTEES, ANNUAL REPORT AND FINANCIAL STATEMENTS St For tbe period l April 202&315t March 2025 Scottish Charitable Incorporated Organisation SC051416 OSCR scottish CkarTty Re.gulator WWW.05cr.org.uk
Angus Toy Appeal SCIO Annual Report & Financial Statements For the pcriod I" April 2024 to 31" March 2025 CONTENTS PAGE Index Page Trustee Annual Report Independent Examiners Report Statement of Receipts and Payments Statement of Balances Notes 8-11 Page I
Angus Toy Appeal SCIO Annual Report & Financial Statements For the period I" April 2024 to 31" March 2025 TRUSTEES, ANNUAL REPORT The Irustees are pleased to present Iheir rep)rt and financial statements together with ihe independeni si examiners report for the period ended 31 March 2025. Charity Name Angus Toy Appeal SCIO Charity Number SC051416 PriDcipal Address Current Truslces Others during the period IDdependent Examiner Bankers Bank of Scotland P O Box 10(M) BX2 ILB Page 2
Angus Toy Appeal SCIO Annual Report & financial Statements For the period I" April 2024 to 31" March 2025 TRUSTEES, ANNUAL REPORT STRUCTURE GOVERNANCE AND MANAGEMENT Governing Document Angus Toy Appeal is a Scottish Charitable Incorporated organisatio and it was registered in its current fonn on 22. November 2021. Previously the voluntary organisation was set up in 2001 by Angus Council Childrens Services workers. However, in order to promote within Angus they commenced in a constitutional fomi. Appointment of Trustees Trustees are recruited at the Annual General Meeting. The office bearers are elected at the Ilnnual General Meeting. The trustees meet on a rcgular basis monthly or as and when required. Organisation Structure The trustees are responsible for the Strategic direction and governance of the charity. OBJECTIVES & ACTIVITIES The aim of the Organisation is to assist at Christmas with the provision of toys and gifts in the hope that this would avoid such families going into debt. In order to deliver its charitable purposes, the charity will: a) Offer practical support to families on low incomes by providing new toys and gifts at Christmas. b) Fundraise and invit¢ contributions from local and national organisations c) Purchase and distribute parcels of toys and gifts to families residing in Angus d) Liaise with local authority organisations. The aim is to provide relief of hardship or poverty, the charity makes grants, donations or gifts to organisations and the beneficiaries are chil(tren or young people. ACHIEVEMENTS & PERFORMANCE Many donations were provided to the charity which has brought in much needed funds to boost the charity for the next couple of years. As well as the donations the fundraisers went well bringing in a total of £2,900. Large donations provided included: Forfar JAC Tractor Run Voigt Architects Guild Homes Silvenvells Garden Centre Emma Brown Andreous Bistro D & A College Upper Dysart Hydrus Energy Ashbrook Nurseries 12,071 1,000 5,000 2,682 234 573 300 500 270 208 Page 3
Angus Toy Appeal SCIO Annual Report & Financial Statements For the period I" April 2024 to 31" March 2025 TRUSTEES, ANNUAI. REPORT Toys, vouLhers, seleciion boxes, books and many othcr gifts w¢rc purch&scd and s¢nt out for distribution throughout Angus. Boxes for surplus donations were distributed early in October 2024 and goods were collected throughout following months to Christmas. We feel that most families are grateful for our help 7th the goods provided to their children. We will be continuing to offer vouchers for 13+ age gTOUP &8 this reduced a lot of the workload and ensured those children were able to purchasc what th¢y would like for th¢rns¢lv¢s. We would like to yet again thank the businesses community groups and individuals thrnughout Angus for the continued support. FINANCIAL REVIEW Overviejv The results for the period are set out in the atthched accounts. The toial income for the yedr was £28,553(2024 £24,672). The total eXndItUre was £15,651 (2024 £14,183). 'I'he results show a surplus of £12.902 (2024 surplus £1 0,489). Leaving unrestricted funds of £35,412 (2024 £22,510) and restricted funds of £nil total funds Temaining are £35,412 (2024 £22,510). RESERVES POLICY Reserves are all unrestricted funds. 'Charity Reserve Fund, to be left in the bank account at all times. however it has been agd on a sum of £4000 - £3500 to cover Rent and Insurance Payments for the year with a £5nO buffer for any unforeseen circumstances. It was noted that as there are no wages or other fees to be accounled for that this sum was fair without impacting on thc running of the appcal. Reserves can be used in accordance with the need above arising, if this reserve funding is used then a plan to bring the Teserves up to the same level will be put in place. APPROVAL This report was approved by the trustees on the i of Sepiember 2025 Ld signed on thcir b¢half by.. Pagc 4
AIYGUS TOY APPEAL SCIO- SC051416 IIYDEPEIYDENT EXAMifiER'S REPORT TO THE TRUSTEES I report on the aceounis of the charity for the period l April 2024 to 31" March 2025 which are set out onpages 6-11. Respective responsibilities of Trustees and Fjxaminer The charity's Trustees are responsible t.or the preparation of the accounts in accordance with the tern]s of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity Trustees consider that the audit requirement of the Regulation l O( l ) (d) of the Accounts Regulations does not apply. It is tny rcsponsibilily lo cxamin¢ the aLcounts as requid under scction 44(1) (c) of th¢ Act to statc whether particular matlers have corne to my attention. Basis of Independent Examiner's Statement My examination is carried out in accordance with Regulation I l of the Charities Accoiints (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the aLcuunts" presented with thos¢ r¢cords. It dlbo inoludcb ionsideration 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 and audit opinion on the view given by the accounts. Independent Examiner's Statement In the course of my examination, no rnatter Lome (o m). attention l. Which gives me reasonable cause to Irlieve that in any material respect the following requirements have not been met: _ To keep accounting records in accordance with Section44 (1) (a) or the 2005 Act and Regulation 4 of the 2006 Accounts Regulalions, and - To prepare accounls with accord with the accounting record and comply with Regulation 9 of the 2(K)6 Accounts Regulations. 2. '1"0 which, in my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached. Page S
Angus Toy Appeal SCIO ATLnual Rcport & Financial Statements st For the period l April 2024 to 31" March 2025 STATEMENT OF RECEIPTS & PAYMENTS 2025 2025 2025 2024 Unrestricted Restricted Total Total Receipts Donations (>ants Fundraising Cther Charitable Actiwities 25463 25463 18598 2M> 3149 425 2900 190 2900 190 TOTAL RECEIPTS 28553 28553 24672 Payments charitab ActiltieS Donats"ons Fundraising expenses 4294 10157 1000 4294 10157 3340 9643 1000 )rnanCe Independent EnatJ.on 200 200 TOTAL PAYNENTS 15651 15651 14183 SurpluslDeficit for period 12902 12902 Page 6
Angus Toy Appcal SCIO Annual Rcport & Finaticial Statem¢nts $t For the period l April 2024 to i I" March 2025 STATEMENT OF BALANCES 202S 2025 2025 2024 Unrestricted Restricted Total T¢)tal Funds ReGonciliation Balance as at 01 22510 22510 12021 SurplugDeficit 12902 12902 10489 35412 35412 22510 Bank & Cash Balances Balance Main Account 35412 35412 22510 35412 35412 22510 Liabilities Independenl Eyarrination Fee 200 200 These accounts were approved by the TTUStees on the 19 of Septen]ber 2025 and signed on their behalf by: Page 7
Angus Toy Appeal SCIO Annual Report & Financial Statements For the pcriod I" April 2024 to 31 March 2025 NOTES TO THE ACCOUNTS l. Basis of Preparation These accounts have been prepared on the Receipts and Payments basis in accordance with: a) The Charities & Trustees Investment (Scotland) Act 2005 b) The Charities Accounts (Scotland) Regulations 2006 (as amended). 2. Fund Accounting a) Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for a specific PUTposes. c) kny purposes are set out below in the further notes 3. Taxation a) The charity is not liable to COTporation tax or capital gains tax on its charitable activities b) The clwity is not registered for VAT, thus all costs are shown inclusive of VAT charged. 4. Transactions with trustees and related parties a) No remuneration was paid to trustees or any persons connected with them during the year (2024-2025 £nil) b) No travelling expenses were reimbursed to trustees during this period. S. No staff members in place Page 8
Angus Toy Appeal SCIO Annual Report & Financial Statcmcnts For the period I" April 2024 to 31" March 2025 NOTES TO THE ACCOUNTS cont'd 6. Donations Income Unrestrieted Regtrficied Total Funds Funds 2025 Toial 2024 Persimmons Hornes Forfar JAC Tractor Run 4,000 2,600 2,232 I,U56 1,000 1,000 500 500 500 500 500 315 12,071 12,071 Voigt ArchiteLIs I.oIK) 1,000 Rotary Club of Monifieth Rotary Club of Angus Glens Rvidry Club uf Arbroath Aberbrothock Coachworks Arbroath Connections Guild Homes Silverwells 5,OIK) 2,682 234 573 31X) 500 270 208 2625 2,682 234 573 300 500 270 208 2625 Andreous Bistro D & A College Upper Dysart Hydrus Energy Ashbrook Small Donations (£200 or under) 3,895 25,463 25,463 18,598 Page 9
Angus Toy Appeal SCIO Annual R¢port & Financial Statements st For the period I" April 2024 to 31 March 2025 NOTES TO THE ACCOUNTS cont'd 7. Grants Unrestricted Restricted Total Funds Funds 2025 Total 2024 The Robertson Trust 2,500 2,500 8. Cost of Charitable Activities Unrestricted Restricted Funds Funds Total 2025 Total 2024 Rent Building Main/Cleauing Insurance Licence Pro Clothing Phone Stationery Sun(lry 3,000 3,000 2,750 34 536 20 561 561 179 50 251 246 179 50 251 246 4,294 4294 3J40 9. Donations Expenditure Christmas Gifts Unrestricted Restricted Funds Funds Total 2025 Total 2024 Toys Voucher/Cash Donations Other small donations 5,384 3,660 1,113 5J84 3,660 1,113 4,970 3,525 1,148 10,157 10,157 9,643 Page 10
Angus Toy Appeal SCIO Annual Report & Financial Statements For the period I" April 2024 to 31" March 2025 NOTES TO THE ACCOUNTS cont'd 10. Movement in Funds Asat Asat 0110412024 Receipts Payments 3110312025 Unrestrieted Funds General Fund 22510 28553 15,651 35,412 22,510 28,553 15,651 35,412 Restricted Funds Total Funds 22,510 28,553 15,651 35,412 Puryose of Funds General Fund Unrestricted funds for any charitable purpose Restricted Fund Restricted fund for restricted spending whether from Funder or fundraising Pagell