2025-03-31-accounts - Under One Rainbow

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Under One Rainbow Trustees’ Annual Report

1[st] April 2024 - 31[st] March 2025

Charity contact information

Under One Rainbow

Scottish Charity Number: SC051734

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Objectives and activities

To provide free support, information and a safe space for young people aged 25 and under who are Lesbian, Gay, Bisexual, Transgendered, Questioning, Queer, Intersex, Asexual+ (LGBTQIA+), or young people who are questioning their sexuality/gender or have friends or family members who are LGBTQIA+.

The activities undertaken by the organisation are in direct recognition of the guidance issued by the Office of the Scottish Charity Regulator (OSCR).

Structure, governance and management

Type of governing document

We are governed by our constitution. Trustees are elected at the AGM. We are a Scottish Charitable Incorporated Organisation (SCIO).

Trustee recruitment and appointment

The Trustees all have a background of interest in working in this field and are elected at the Annual General Meeting or appointed by the other Trustees.

None of the Trustees has any beneficial interest in the charity.

The Trustees meet regularly (online or in person) to oversee the running of the charity. Day to day operations is the responsibility of the trustees.

Induction and training of Trustees is done on an informal basis, with professional help and guidance obtained where appropriate.

The charity endeavours to work in partnership with similar organisations where appropriate.

Achievements and performance

We provided LGBTQIA+ training to Angus council. This covered a number of different topics including language, statistics, information about our organisation, real life scenarios. It was well received, and we have been asked to deliver further training in the future.

Many of our volunteers attended pride events in Dundee, Kirriemuir and Perth. We ran a stall at the Perth pride event. Kirrie Pride also raised money to support our organisation.

Some of our volunteers went along to meet with the Equalities group at a high school based in Kirriemuir. It was great to speak with young people about what challenges they were experiencing as well as successes with progressing equality and access at their own school.

Our volunteers attended an event in Forfar recognising the anniversary of the introduction of Same Sex marriage in Scotland.

Our organisation was invited along to the Forfar Academy careers fair. We had a stall at the event and many of the young people and their guardians engaged with us to find out more about what we offer young people.

We ran an internal survey with our volunteers and service users to understand exactly what their thoughts on our organisation was. This was really important to help shape exactly what we should do for the 24-25 period.

A local funding group provided our charity with Christmas gifts we were able to share with our service users and a local single parent and her children.

Under One Rainbow ran its first Forfar Youth Pride event in October 2024. We had numerous stalls selling a variety of different things, musical artists, a magician, speakers including a MSP, councillors, and the lord provost. Local businesses also contributed to our raffle which helped us raise money for the charity. It was well attended and well received.

Stats

7 new volunteers recruited

50 young people supported, either in person or online, or a mixture of both.

Financial review

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Expenditure Breakdown
: = S taffupport costs
= Office costs
= Support staff
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Statement of the charity’s policy on reserves

The Trustees have examined the requirement to maintain free reserves and feel that given the current financial climate that a minimum of 6 months operational costs should be retained in reserves. We have £3000 ringfenced within designated funds for this purpose. This would cover 6-months of running costs based on the expenditure of 2024/25.

The charity’s main sources of income come from charitable trusts with an interest in the underlying work of the charity, as well as from government bodies, local businesses, and individuals.

The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

The major risk to the charity is ensuring the continuity of funding for its projects. The Trustees consider that this can be mitigated by ensuring that funders are satisfied with the service delivery provided. The Trustees also aim to secure funding from a range of donors so that reliance is not placed upon one source of funds.

Donated facilities and services

We have received funds from a local community funder which has allowed us to provide services to those who are vulnerable within our community.

Future plans

We plan to run our second Forfar Youth Pride event following the success of the first one.

The charity has recognised that although there is pride events located across Scotland, there is only one event currently being held within Angus, that being Kirrie Pride, but nothing has ever been held in Forfar. We have already consulted with our volunteers and service users to gauge what appetite there would be for this event, and we have received an overwhelming positive response. The plan for our first event will be to hold it indoors during October 2024.

We will continue fundraising with the hope of receiving funding to run youth clubs in Forfar and the surrounding areas for young LGBTQIA+ people.

Signed on behalf of the charity trustees: —

Declaration

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DesignationaTRUSTEE
13 OCTOBER 2025
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Date

APPENDIX 2

									Enter charity name below	Enter charity name below	Enter charity name below	Enter charity name below	Enter charity name below	Enter charity name below	Enter charity name below								Enter SC No.
		Under One Rainbow		Under One Rainbow																			b l SC051734
					Receipts andpayments accounts
							Period start date										Period end date	Period end date
		For the period from				1 Day			4 Month				2024 Year	to	Day 31		Month 3					Year 2025
Section A Statement of receipts and payments
		Unrestricted funds				Restricted funds				Expendable endowment funds					Permanent endowment funds				Total funds current period				Total funds last period
		to nearest £				to nearest £				to nearest £					to nearest £				to nearest £		to nearest £		to nearest £
A1 Receipts
Donations		952	952																952	952	952	952	1 250
Legacies																			-	-	-	-
Grants						1 000	1 000	1 000	1 000										1 000	1 000	1 000	1 000	1 500
Receipts from fundraisingactivities
Gross tradingreceipts																			-	-	-	-
Income from investments other than
land and buildings																			-	-	-	-
Rents from land & buildings																			-	-	-	-
Gross receipts from other charitable
activities																			-	-	-	-
																			-	-	-	-
*A1 Sub total*	*A1 Sub total*	952	952			1 000	1 000	1 000	1 000	-	-	-	-		-	-	-		1 952	1 952	1 952	1 952	2 750
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 952 1 000 - ~~—~~															- -	- -	- -		- - - 1 952	- - - 1 952	- - - 1 952	- - - 1 952	- 2 750
A3 Payments
Expenses for fundraising activities																			-	-	-	-
Gross trading payments																			-	-	-	-
Investment management costs																			-	-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities		952	952			4 231	4 231	4 231	4 231										5 183	5 183	5 183	5 183	10 296
Grants and donations
																			-	-	-	-
Governance costs:
																			-	-	-	-
Audit / independent examination																			-	-	-	-
Preparation of annual accounts																			-	-	-	-
Legal costs																			-	-	-	-
Other	Other	Other
																			-	-	-	-
																			-	-	-	-
**A3 Sub total **		952	952			4 231	4 231	4 231	4 231	-	-	-	-		-	-	-		5 183	5 183	5 183	5 183	10 296
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 952 4 231 - - 1 952 10 296 ~~SSSaaS~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	- 3 231) ( - - 5 183 7 546) ( - - 3 231) ( - - 3 231) ( 7 546) ( ~~——————~~

APPENDIX 2

Under One Rainbow

SC051734

Section B Statement of balances	Section B Statement of balances
Categories Signed by one or two trustees on behalf of all the trustees B3 Other assets B5 Contingent liabilities B4 Liabilities B1 Cash funds B2 Investments	Details	Unrestricted funds to nearest £ 923	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		12 475				13 398	20 944
	Surplus / (deficit) shown on receipts and payments account		3 231) (				3 231) (	7 546) (
							-
							-
	Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	923	9 244	-	-		10 167	13 398
		-	-	-	-		-	-
				Fund to which	asset belongs	Market to n	valuation earest £	Last year to nearest £





	Details		Fund to which	asset belongs	Total Cost (if available) to nearest £		-	-
						Curren ava to n	t value (if ilable) earest £	Last year to nearest £









	Details			Total Fund to which l	-		-	-
					iability relates	Amo to n	unt due earest £	Last year to nearest £





	Details			Fund to which l	Total iability relates		-	-
						Amo (est to n	unt due imate) earest £	Last year to nearest £



	Signature			Print Name	Total		-	-
								Date of approval

								19th Sept 2025

/ Statement of balances

December 2007

APPENDIX 2

Under One Rainbow

SC051734

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

£500 from Jth Charitable Trust for salaries £500 from Guild Homes for workshops £12475 of DV8 fund for salaries

C2 Grants

C3a Trustee remuneration C3b Trustee remuneration - details

Type of activity or project supported	Number of grants made £	Number of grants made £





	Total	-

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)
Authority under which paid		£

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

	Nature of transaction	Number of trustees £	Number of trustees £





Nature of relationship		Transaction amount (£) Balance outstanding at period end (£)

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

C6 Other information

/ Notes

December 2007

APPENDIX 2

SC051734

Under One Rainbow

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	Unrestricted funds to nearest £ 952	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £ 952 - - -	Total last period to nearest £
Donations	952				952	1 250
					-
					-
					-
Total
	952	-	-	-	952	1 250
	-	-	-	-	-	-

2 Grants

2 Grants
	Unrestricted funds to nearest £	Restricted funds to nearest £	Total current period to nearest £	Total last period to nearest £
			-
James T Howat Charitable Trust		500	500	500
			-
Colin Grant Trust			-	1 000
Guild Homes		500	500
			-
			-
Total	-	1 000	1 000	1 500
	-	-	-	-

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 £
Bank interest	-				-	-
Trainingdelivery	-				-	-
					-	-
					-	-
					-	-
					-	-
					-	-
					-	-
Total	-	-	-	-	-	-
		-	-	-	-	-

4 Payments relating directly to charitable activities

	Unrestricted funds to nearest £ 952	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £ 161 2 035 432 1 555 175 - 20 96 - 709	Total last period to nearest £
office costs		161			161	298
Rent/utilities	952	1 083			2 035	1 992
volunteer costs		432			432	586
Salaries		1 555			1 555	3 596
Website/online costs		175			175	80
training					-
supervision		20			20	60
insurance		96			96	96
filming					-	2 500
publicity		709			709	1 088
Total
	952	4 231	-	-	5 183	10 296

Additional notes (1)

December 2007

APPENDIX 2

SC051734

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts	general	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations	952				952	923
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	952	-	-	-	952	923

Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	952	-	-	-	952	923

Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities	952				952
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	952	-	-	-	952	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	952	-	-	-	952	-
					-
	952	-	-	-	952	923

					-

	-	-	-	-	-	923

Nature and purpose of funds

Additional notes (2)

December 2007

APPENDIX 2

Under One Rainbow

SC051734

Additional analysis (3)

Receipts 6 Breakdown of restricted funds	Guild Homes	Jth Charitable Trust	DV8		Total restricted funds	Total restricted funds last period
Donations	500	500			1 000	21 644
Legacies					-
Grants					-
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	500	500	-	-	1 000	21 644

Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	500	500	-	-	1 000	21 644

Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities	500	500	3 231		4 231	10 296
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	500	500	3 231	-	4 231	10 296
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-

	500	500	3 231		4 231	10 296

		-	3 231) (	-	3 231) (	11 348

					-

		-	3 231) (	-	3 231) (	11 348

Nature andpurpose of funds

Additional notes (3)

December 2007

APPENDIX 3

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Scottish Charity Regulator
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Independent examiner’s report on the accounts
Report to the |Charityname
trustees/members of Under One Rainbow
Registered charity |SC051734
number
On the accounts of the Period start date Period end date
charity for the period |__ Day | Month Year Day Month Year
1 4 2024 to 31 3 2025
Set out on pages : (remember to include the page
numbers of additional sheets)
Respective the charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the 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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's statement 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, | do
not express an audit opinion on the view given by the accounts.
independent examiner's
statement oo. ;
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
Signed: ate: BaOcKE2O02$
Name:
Relevant professional
qualification(s) or body
{if any):
Address:
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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose