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 eX￿ndItUre 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 ag￿d 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 L￿d 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 requi￿d 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
2￿M>
3149
425
2900
190
2900
190
TOTAL RECEIPTS
28553
28553
24672
Payments
charitab￿ Acti￿ltieS
Donats"ons
Fundraising expenses
4294
10157
1000
4294
10157
3340
9643
1000
)￿rnanCe
Independent E￿￿￿natJ.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