Independent Examinerfs Report to theTrustees of Violets Cuddles I report on the accounts of the charity for the period ended 31 March 2024. Respectlve responsibilitles of trustees and examiner The charitws trustees are responsible for the preparation of the accounts in accordance with the terms of the Charitie5 and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10{11 Idl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under sectlon 4411) Icl of the Act and to state whether particular matters have come to my attention. Basis of independent examinerfs statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulation5 2006. An examination includes a review of the accounting records kept by the charity and a compa rison 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 I do not express an audit opinion on the view given by the accounts. Independent examinerfs statement In the course of my examination, no matter has come to my attention. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting record5 in accordance wlth Section 4411) lal 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 have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Relevant Professional body.. Institute of Chartered Accountants of Scotland Address.. ADCA Scotland Limited, Chartered Accountants, 32-34 Hlgh Street, Sanquhar Date: 1311212024 APPENDIX 1 OSCR Period start date Period end date Mr￿1h Y8 2024 From 20ZJ To 31 kollish Charity Rc%ul6lor Office of the Scottish Charity Regulator Reference and administration details Charty name other names charity is known by Registered charity number Charity's principal address Violets Cuddles SC052118 26 Drybum Ro•J Kelloh(Am Sanquhar Postcode DG4 6SL Names of the charity trustees on date of approval of Trvstees. Annual Report Name of person (or body) entitled to appoint trustee (if any) Trustee name Office (rf ￿y1 Dates acted rf notforvAN¥le y NIA Whole year Whole year Whole year Whole year Wh)le year Wme year NIA NIA NIA NIA 10 11 12 13 14 15 16 17 18 19 APPENDIX 1 Reference and administration details Narnes of all other charity trustees during the period. rf anyj {for example. those who resigned part way through the financial period) Name Structure, governance and management Type of governing documenl Truslee recruitment and appointment I trustee's appx)inted at charrty Creati￿ and have served the whole financkil year Objectives and activities Charitable pufwses To rel￿ve the needs of bereaved familieslparents who have experienced the loss of their childjchildren from stillbirth. neonatal death, (late foetal death and post-neonatal deathl. We wll look to further this by prov￿Ing We￿hted and personalised teddy bears. increasing awareness of infant loss through various fundraising aclNrties and by providing signposting for bereaved famil￿sIparents to enable them to recewe aFpropriate care and supwt. Summary ofthe main activities in relation to these objects We manufa(aure and delNer weighted teddy bears lo bereaved families. The teddy bears are personalised to the babies birth or death weight and can be ern￿￿￿jered with the bab￿S name and date of birth rf the family APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period Fulty established us as a registered charity and began trjndraising actiVr(￿S. Secured a large d¢Mation from the ￿rkcOnnel and Kelloholm Development trust Raised awareness of infant loss through window display and social media presence dunng Baby Loss Awareness Week Created and delNered 7 Bears to bereaved families Financial review Brief statement of the charity's policy on reserves Funds C￿lY held due to the nature of the work we do: funds can only be sFent when a bear is requested. Inttial stod( of raw material in place. F￿dS spent when tear requested by bereaved parent. Details of any deficit NIA Donated facilities and services {if any) NIA APPENDIX 1 other optional information Declaration The trustees declare that they have approved the trustees. report alN)ve. Signed on behalf of the charitys trustees **Signature(s)** _**OSCR will accept digital or typed signatures**_ **Full name(s) Position (e.g. Chair)** TREASURER **Date** 23RD DECEMBER 2024 **4** APPENDIX 2 Violets Cuddles SC052118 OSCR Receipts and payments accounts For the period from to Scottish Charity Regulator 1 st April 2023 Year 313112024 eciion A Jiaiemeni ceipis ana paymen Unrestricted Restricted Expendable to nearost £ Permanent Total funds Total funds last to noarost £ to n•arest £ to near8st £ to near•st £ to n•arest £ A1 Receipts Donations 8,026 8,026 Legacies Grants Receipts from fundraising activities Gross trading receipts ncome rom Inves men er an Rents from land & buildings ross receip romo erc ari Al Sub total A2 Receipts from asset & Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total Total recelpts 8,026 8,026 A3 Payments Expenses for fundraising adivities Gross trading payments Investment management costs Pa ments relatin directi to charitable Grants and donations Governance costs" Audit l independent examination Preparation of annual accounts Legal costs Other A3 Sub total 549 549 A4 Payments relating to asset and Purchases of fixed assets Purchase of investments A4 Sub total Total payments 549 549 A5 Transfers to l {from) funds Surplus / (deficit) ft>r year Internal Use APPENDIX 2 Section B Statement of balances Unrestricted funds Calegorles Dotalls to nèarèst £ B1 Cash funds Cash and bank balances at start of year Surplus l {deficitl shown on receipts and payments account 7,477 Cash and bank balances at end of year 7,477 (Agree balances with receipts and payments account{s)} Details B2 Investments Details B3 Other assets Details B4 Liabilities 104f41ec-Oc3647f&b6e1-67109774ee1f.xlsx I Statemdrltetbaiaiees December 2007 APPENDIX 2 ## **Details** ## **B5 Contingent liabilities** **Signed by one or two trustees on behalf of all the trustees** ## **Signature** 3 104f41ec-0c36-47fe-b6e1-67109774ee1f.xlsx / Statement of balances# Internal Use December 2007 APPENDIX 2 SC052118 Expendable endowment funds ta nèarèst £ Permanent endowment funds to nèarèst £ Restricted funds Total current period Total last period to nèarèst £ to nearest £ to nèarèst £ 7,477 7,477 Fund to which asset belongs Market valuation Last year to near8st £ to nearest £ Total Fund to which asset belongs Cost lif available) Currènt valuè Ilf avallablèl to nearest £ Last year to nearest £ to nearest £ Total Fund to which liability relates Amount due Last year to nèarèst £ to nèarest £ 104f41ec-Oc3647f&b6e1-67109774ee1f.xlsx I Statemdrltetbaiaiees December 2007 APPENDIX 2 Total Fund to whlch Ilablllty rolat8s Amount du• to nearest £ Last yoar to nearest £ Total Prlnt Namo Date of approval 2311212024 104f41ec-Oc3647f&b6e1-67109774ee1f.xlsx I Statemdrltetbaiaiees December 2007 APPENDIX 2 ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ |**C3a Trustee remuneration**
**C2 Grants**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| ||||| ||If no remuneration was paid during the period to any charity trustee or per
a trustee cross this box (otherwise complete section 3b)||| ||**Authority under which paid**||| ## **C3b Trustee remuneration - details** |**C4a Trustee expenses**|If no expenses were paid to any charity trustee during the period then cros
(otherwise complete section 4b)| |---|---| **C4b Trustee expenses - details** 6 104f41ec-0c36-47fe-b6e1-67109774ee1f.xlsx / Notes # Internal Use December 2007 APPENDIX 2 |**C5 Transactions with**
**trustees and connected**
**persons**|**Nature of relationship**|**Nature of relationship**|**Nature of transaction**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| ## **C6 Other information** 7 # Internal Use 104f41ec-0c36-47fe-b6e1-67109774ee1f.xlsx / Notes December 2007 APPENDIX 2 **SC052118** ## **Number of grants £ made** **Total -** son connected to ## **£** s this box ## **Number of £ trustees** 8 # Internal Use 104f41ec-0c36-47fe-b6e1-67109774ee1f.xlsx / Notes December 2007 APPENDIX 2 **Transaction Balance** 9 # Internal Use 104f41ec-0c36-47fe-b6e1-67109774ee1f.xlsx / Notes December 2007 APPENDIX 2 4 Payments relatlng dlrectly to charltable actlvltles Unrestricted funds Expendable endowment funds to nèarost £ Permanent endowment fund5 to nèargst £ Restricted funds Total current period Total last period to n￿rOSt £ to n￿￿O$t £ to n￿r•st £ to naar8st £ Amazon scales and tights (for containment of plastic pellets) Carrot Top Designs - stickers and cards Ebay - packaging boxes Ebay - coloured shredded craft paper Ebay - packaging boxes Payment to Amy Locke Ichairpersonl for purchase of plastic pellets Payment to Amy Locke Ichairpersonl for purchase of storage box Ebay- ribbon Ebay Ebay Ebay Ebay Ebay Ebay Ebay Hobbycraft Tracey Anderson for christmas market table hire Premier store for supplies for baby loss awareness week display Ebay Ebay Amazon 26 95 26 95 19 56 21 12 19 56 21 12 28 78 10 11 28 78 10 11 14 15 10 li 14 15 10 Nith Valley Embroidery 94 549 94 549 Total ref•rgrK• •r r•f•r¥￿9 orror 104f4le￿c3647fe-b6el*7lOg774eelf.x15xAddrtiona1 notes {11 Internal Use December 2007 APPENDIX 2 SC052118 Additional analysis {2) 5 Breakdown of unrestrlcted funds KKDT Joely Bell DRS donation Edinbwgh half funds Rec8lpts 1,320 400 50 1,551 4,155 500 50 8,026 buildings Rents from land & buildings Recelpts from asset & Investment sales Total recelpts Gross trading payments Payments relating directly to charitable activities 549 549 Audit l independent examination Legal costs Sub total 549 549 Paymenls relatlng to assel and Invostment Purchases of fixed assets Sub total zzzz 549 549 400 50 Transfers to I (from) funds Surplus / (deflclt) for year 400 50 ure an ur oseo un leted fundraisin aclivities to donate to the chari 1O4f41ec-Oc3fA7fe-b6e147109774*1f.￿X4ddit￿4)a notes12) December 2CK)7 APPENDIX 2 SC052118 Additional analysis (3) 6 Breakdown of restrlcted funds Restricted fund Restricted fund Restricted fund Restricted fund 1- enter name of 2 - enter name of 3- enter name of 4 - enter name of fund below fund below fund below fund below Total restricted funds Total restricted funds last period Receipts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts 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 Proceeds from sale of fixed assets Proceeds from sale of investments Sub total Total receipts Payments Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activilies Grants and donations Governance costs.. Audit l independent examination Preparation of annual accounts Legal costs Sub total Payments relating to asset and investment Purchases of fixed assets Purchase of investments Sub total Total payments Transfers to l (from} funds Surplus / (deficit) for year ure an purpose o un 104f4lec￿C3647fe-b6e1-67log774ee1f.x1sxAdd1tiona1 notes {3} Internal Use December 2007