REGISTERED CHARITY NUMBER: SCO51932
Report of the Trustees and
Unaudited Financial Statements
For The Year Ended 31st March 2025
for
Scot Baby Box Appeal SCIO
J S Mackie & Co Ltd
8 Douglas Street Hamilton Lanarkshire ML3 0BP
Scot Baby Box Appeal SCIO
Contents of the Financial Statements For The Year Ended 31st March 2025
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 to 9 |
| Detailed Statement of Financial Activities | 10 |
Scot Baby Box Appeal SCIO
Report of the Trustees For The Year Ended 31st March 2025
The trustees present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SCO51932
Principal address
Independent Examiner
J S Mackie & Co Ltd 8 Douglas Street Hamilton Lanarkshire ML3 0BP
Approved by order of the board of trustees on 19th December 2025 and signed on its behalf by:
Page 1
Independent Examiner's Report to the Trustees of Scot Baby Box Appeal SCIO
Independent examiner's report to the trustees of Scot Baby Box Appeal SCIO
I report to the charity trustees on my examination of the accounts of Scot Baby Box Appeal SCIO (the Trust) for the year ended 31st March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
J S Mackie & Co Ltd 8 Douglas Street Hamilton Lanarkshire ML3 0BP
19th December 2025
Page 2
Scot Baby Box Appeal SCIO
Statement of Financial Activities
For The Year Ended 31st March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | |||
| fund | Total funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 16,240 | 21,006 | |
| Other trading activities | 2 | 12,133 | - |
| Investment income | 3 | 3 | - |
| Total | 28,376 | 21,006 | |
| EXPENDITURE ON | |||
| Raising funds | 9,041 | - | |
| Charitable activities | |||
| General | |||
| Other | 17,062 - |
22,239 3,163 |
|
| Total | 26,103 | 25,402 | |
| NET INCOME/(EXPENDITURE) | 2,273 | (4,396) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | (665) | 3,731 | |
| TOTAL FUNDS CARRIED FORWARD | 1,608 | (665) | |
The notes form part of these financial statements
Page 3
Scot Baby Box Appeal SCIO
Balance Sheet
31st March 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted | ||||
| fund | Total funds | |||
| Notes | £ | £ | ||
| CURRENT ASSETS | ||||
| Cash at bank | 1,608 | 1,467 | ||
| CREDITORS | ||||
| Amounts falling due within one year | 6 | - | (2,132) | |
| NET CURRENT | ||||
| ASSETS/(LIABILITIES) | 1,608 | (665) | ||
| TOTAL ASSETS LESS CURRENT | ||||
| LIABILITIES | 1,608 | (665) | ||
| NET ASSETS/(LIABILITIES) | 1,608 | (665) | ||
| FUNDS | 7 | |||
| Unrestricted funds | 1,608 | (665) | ||
| TOTAL FUNDS | 1,608 | (665) | ||
The financial statements were approved by the Board of Trustees and authorised for issue on 19th December 2025 and were signed on its behalf by:
The notes form part of these financial statements
Page 4
Scot Baby Box Appeal SCIO
Notes to the Financial Statements For The Year Ended 31st March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events | 12,133 | - |
continued...
Page 5
Scot Baby Box Appeal SCIO
Notes to the Financial Statements - continued For The Year Ended 31st March 2025
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Curr asset inv income | 3 | - |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM | Unrestricted fund £ |
|---|---|
| Donations and legacies | 21,006 |
| EXPENDITURE ON | |
| Charitable activities | |
| General | |
| Other | 22,239 3,163 |
| Total | 25,402 |
| NET INCOME/(EXPENDITURE) | (4,396) |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 3,731 |
| TOTAL FUNDS CARRIED | |
| FORWARD | (665) |
continued...
Page 6
Scot Baby Box Appeal SCIO
Notes to the Financial Statements - continued For The Year Ended 31st March 2025
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Other creditors | - | 2,132 | ||
| 7. | MOVEMENT IN FUNDS | |||
| Unrestricted funds | At 1/4/24 £ |
Net movement in funds £ |
At 31/3/25 £ |
|
| General fund | (665) | 2,273 | 1,608 | |
| TOTAL FUNDS | (665) | 2,273 | 1,608 | |
| Net movement in funds, included in the above are as follows: | ||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
|
| General fund | 28,376 | (26,103) | 2,273 | |
| TOTAL FUNDS | 28,376 | (26,103) | 2,273 | |
| Comparatives for movement in funds | ||||
| Unrestricted funds | At 1/4/23 £ |
Net movement in funds £ |
At 31/3/24 £ |
|
| General fund | 3,731 | (4,396) | (665) | |
| TOTAL FUNDS | 3,731 | (4,396) | (665) | |
continued...
Page 7
Scot Baby Box Appeal SCIO
Notes to the Financial Statements - continued For The Year Ended 31st March 2025
7. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement |
|---|---|---|
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 21,006 |
(25,402) | (4,396) |
| TOTAL FUNDS 21,006 |
(25,402) | (4,396) |
| A current year 12 months and prior year 12 months combined position is as follows: | ||
| At 1/4/23 £ Unrestricted funds |
Net movement in funds £ |
At 31/3/25 £ |
| General fund 3,731 |
(2,123) | 1,608 |
| TOTAL FUNDS 3,731 |
(2,123) | 1,608 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources resources expended £ £ |
Movement in funds £ |
|---|---|---|
| General fund | 49,382 (51,505) |
(2,123) |
| TOTAL FUNDS | 49,382 (51,505) |
(2,123) |
continued...
Page 8
Scot Baby Box Appeal SCIO
Notes to the Financial Statements - continued For The Year Ended 31st March 2025
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2025.
Page 9
Scot Baby Box Appeal SCIO
Detailed Statement of Financial Activities For The Year Ended 31st March 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Other trading activities Fundraising events Investment income Curr asset inv income Total incoming resources EXPENDITURE Raising donations and legacies Fundraising activities Charitable activities Rates and water Light and heat Sundries Reimbursed expenses Freight charges Post, stationery and packing Training Product purchases Repairs and renewals Other No description Support costs Governance costs Accountancy and legal fees Total resources expended Net income/(expenditure) |
2025 £ 16,240 12,133 3 28,376 9,041 6,924 2,310 299 183 2,650 2,288 40 1,383 445 16,522 - 540 26,103 2,273 |
2024 £ 21,006 - - 21,006 - 6,624 - 213 2,643 9,977 1,122 - 902 218 21,699 3,163 540 25,402 (4,396) |
|---|---|---|
This page does not form part of the statutory financial statements
Page 10
pnwp.rprl hy X Dropbox Sign
- 2025
Scot Baby Box Appeal SCIO is a registered Scottish charity based in Coatbridge and Larbert. We have volunteers across Stirling, Perth and the Borders. The organisation began in Feb 2022 after the initial invasion of Ukraine by Russia.
As a charity we send trucks of aid across to help displaced families and children across Ukraine and Poland.
Scot Baby Box Appeal collects the preloved Scottish baby boxes gifted to all new parents in Scotland, we refill them with everything a new parent could need in the first 6 months including outfits to take the child up to 6 months. So far, we have sent approximately 12,000 baby boxes across to Ukraine.
As well as that, we send other essential aid including: food dried, tinned, medicine, mobility aids, wheelchairs, clothes, toys, PPE, buggies, bikes, dog and cat food etc.
As an organisation, we are 100% volunteer based and have no public funding so any donations we receive go towards sending more aid to the children and families in Ukraine.
We also create volunteering opportunities in our Coatbridge Community hub that support Scottish students, and Ukrainian New Scots that are looking for experience to help with their University Course or to help looking for a paid job, or to help with English practice.
For more information about us, please visit: https://www.facebook.com/Scotbabyboxappeal/
pnwp.rprl hy X Dropbox Sign