CHARrrY REGISTRATION NUMBEK. SC052275 Highland Actlon For Llttle One8 Unaudlted Flnancial Statements 31 December 2024 RITSONS Chartered Accountants Forbes House 36 Huntly Street Invemess IV3 SPR
Highland Action For Little Ones Tru8ts•8' Annual Report Ygar ondod 31 D•c•mb•r 2024 The trustees. who arn also the a1clo1$ for the purp05Qs ol ¢ompany law, Pfosent thelr rwrt and th• unaudlted finanGial statements ol the cttanty for Ihe year ended 31 December 2024 R•f•r•nco and •dmlnl•trntlv• d•tall• R•gl8t•T•d ch*rlty D•m• H¥hland Aclbn Lrfii• Ones Ch•rfty rngl•tratlon fiufflr SC052275 Ind•p•nd•nt •x•mln•r Rilson• Forbes Hcuse 36 Hunuy Straet In¥erne5S IV3 SPR 8•nk• Bank of Scotland Te¥t House 41 South Gy$• Cres¢enl Edinburgh EH12 9DR
Highland Action For Little Ones TrusteoJ' Annu41 Rgport l¢onUnwdl Year ended 31 December 2024 StructUT•. gov•rnn¢• and managfrmonl HKJhland Acuon loi Littl8 Ones is a Scottish CharItae IncoTpDmied Or9an1satn established In January 2023 and govemed by Its Constiiulwi and 8oanl ol Trusiees, 11 1$ a rectsania•J Scottl$h Charity ISCO522751 The Charity admlnistered by a Board of Tfusiees. The minlmum numbBr of trustees IS three per the consiitulton The Board may at any tlrne appolnl ony person lo be a Inssleè by way of 8 resolul passed by a majority vote 81 a Board meeting. Any tru$iee who retSr88 from office In line wth the Constllutson 1$ digib loi reryappointment ai the next Board rneeling. The chanty Irusi8•s mu#t •l•ct B Chair. TTra8ur¢r, and • Secretary, InduC13n of 8oard Truste16 an ongoin9 Process. The Board have rleW•d and discussed the Accounting and Reporting practlcas of ¢harlb"e8 and have procedures In pL8co 10 8UPPQrt this. Tht Trustees have revwed the major risks lo which tha charity may h exposed and are satlsfied that iherts are systems In lo mitig8ie any such exposuie Obl•ctlvH •nd actlvltl•• Ourvhlon Our viwon o not only to provide Imrrdiale assistan¢¢ but alx> to serve as a c8talysl for posltfv• change the lives of thoJ• we support We aim 10 build a community where everyone has equal opponunitl¢8 •nd th8 tools buikl a brighier lulure lor themselves and thelr families. Together we can make a laoling Impa and creale a •n81¥ and •qurtable Lty. Wh•t w• do Our misslon is lo uplift and empower disadvanraged chiidrtn ty provIng essentyol support and resourc¢s. We are dedicated lo making a po8itsve dlfference In their Ilves by supplying dothing, sho88, nappie5. baby equlpmenl, school clothing, and ba51¢ essenlials su¢h a$ toiletrie$ We $triv• io •nsure that every chihj In need IlS valued, Cared lor, and equippod lo overcoTh challenge$ whil61 promoting an environment of Inclustvlty. dlgnity, and hope Fostering a communlty of 5UPPOrt, we want to create a brighlor lutur• frjr Iho80 1?¢ing adversity, "one 888eniial ai 8 time ' Why Pov•rty cast• a $hadthv Ihat no chlkl ihoultJ boar. and rt should novar dofin8 a child's Pgtefitfal, thelr dreams 8nO a8plr8tions should hold no boundaries Il's our colUve duty lo upllft Ihern Irorn the grips ol poyety. workin9 log&ther we can illuminate their path, and rthvrilpJ Ihe $tory of Iheir lives, t4CSU8• Every Child Deserves a bter wortd where their potenual can Ihnve and Every ChiSd Deserves chon¢• to fourtth. r¢gard$S of their drcumslancu. li Is e8bmèled that tsy 202912030 around 37% of thiklren INing *n Sc•tland could te livkng in povety. though the Highwnds has 8 F¥)verty r81• of 20%. this is still every l in 5 children living In pcvety. Du¢ to the 8rye and nature of the HighL3nd5 many cttildfen Ilving in Fovety aro algo INin9 in rural aroas which can Sninen exacerbate the •xpenence of poveity,
Highland Action For Little One8 Trust•e8' Annual Report Icoollnv•dl Y•ar ended 31 December 2024 ObJectIv and acUvltle• Icontlnu•d> We support Some of the most vulnerable rhlldren and families in the Highlands, working io uplfft and empower dlsadvantaged children and low-lncorne farn11 by providing essential support and Te80urces We are dedicaled lo making a positNe difference in thfjir lives by suppfying clothing, $h¢¢s, napp. baby ¢quipment. school clothing, and the e5sentlal3 such as loiletnes. Through our efforts. We Strive lo eTrsu that every child in need feels valsjed, cared IDr, and equipped to overcome challenges whi151 promoting an envlronrrent of incluslvity. dlgnity, and hope We aim lo alkvlale the burtJ8n8 of financial hardship an¢t lo promote stsbiltty and well-being by fostering a communtty of 5UPPOrt creatin9 a bnghler future for those fatyng adversrty. one essentbal 81 a time. We do this by colleciing donatjons of boin new and pre4oved liems from the communty, which we recycl8. and reuse. thu5 prcmotsng a circukr economy. We work in close partnership with local authortty Health, Education. and sla1 Services departffents. logether wrttt other support servte$ Such as en.5 AJ"d. These organisallons Identify families in need and send a refettaE to us with Ihe Jlems required for the families they are working with We immediately put together a ¢are package and delNer il 10 Ihe tarni or Serv requesb'ng the support recognise that worklng ihi5 way en$uros that the family has the ernofj'onal and prules5ional support of these agenoes. The continued Cost of living UBJS ¢oupW wage incrEases has seen our referrab almosl aoub on 8 weeY basis. with toiletr. napeS and children'5 jackets and thces appeanng on most referr?Is we receNe. We are now averaging nearly 100 relerrals per rnonth and the has been a 5unthcanl Increase In requests lor E0118trs. nappies. ebthiftg and shoes over 2024 and noi signs or this 51owlng does. In lacl. wrth each month that passe5, our referraL8 ar8 increasing. Our seNice rel on communty involvement and COU not operatè èfficierktly without our dedicated lea ol vduntggTS. donors. lurKtraiser5 and sptsnsor5 We currentjy hav6 one van on the road. which is delivering care packages all over Ihe Highlands. dnven by volunteer5 and wrthoul them. the seryice woukl not b8 mible. Our T•am Our oTrJanisall"on corisLs15 of 2 part-lme emptyees and an anrty of derticat v¢Junteer5. Our vdunteers are al tre core ol the org3nisatlon and what we do woukl not be possible wrthoul them. The Highlands 15 a karge area lo eover and using our netsvorks. we a reaching every thild in need and suppornng every lamity refgrTrd to us. Ouf team work ts"rebessly induding evenings and weekends to er¢SU e¥ery singFe care package is made wrlh k)ve, Ihoughthjlness and consideratn. A fury friend from tyJr Teddy Mountain, and an age-approprtate book goes tnto every package Otsr IM¢1 Al Ihe time of fftFng this reFQrt rn0 than 26W thildren have beer supported across the Hlghlands, In jusi 2 yeafS. Feedback and support from Professional Agene$ who 8re working wilh lamilies has been amazin9. Cornments SLich a5 '1 don't know what we did before Hakn. and Yhis Is an outskndmg service. drive our team every Oay lo make an even bgeT ImpacL Our Communit have rall across thB Hh*and8 and come tollether as one supwt afi Chin living m ltte HNJhlands because Every Child Deserves Thnv?
Highland Action For Little Ones
Trusloes. Annual Report Imntlnwdl
Year ended 31 DeC•Mr 2024
OblKtfv•s and a¢ttvftlu feMdmi•d
Our Volunt••rn
Our volunteers tre hoartboat of our organLsatw, Intljsing k wilh CompOn And dedication Tholr
conlnbutsons go beyond rrre tasks". they are the pSllars which the organisatyon's missKJn stands,
From washing clothes to Ironing and assernblin9 C8r8 kages. volunteers are the unsun9
who ensure that évery chikl receives the care and support Ihay des8rve Their sdfEesg rA)mrniimenl
ngt onty Ilghtens the workhxl bul g1Jo foster5 • sense of communty and •ol•Aty within th•
organi8atson.
However. amldst Ihelr Iir01•ss effortB. It's Impefattve lo pfiOrftS th• menial w•ll-bwn9 of volunteers.
The emotional Investment ift Ihe cau80 ¢an sornelimes lake 8 toll, and Pfovidlng ads¥ualo 8UPPOrt18
crucial to su8talning Iheir morale. Offering rer¢8$ lof ll
Highland Action For Llttle Ones Tru8tO08' Annual Report l¢onllni• Y•ar •nd•d 31 December 2024 A¢hl•v•ffj•nl• •nd rtOmnC• IcontInu) Our rnmarkable Journey b date has led to boing awarde(l • Judges Racognrtw Award Irom Hwjhland Thlrd Sector Interface and the presugKSU5 HhLn4 Heroes Award - Chantabl• Organlsabon of the year, The Highlond Busines8 Women - Bè8t Thlrd S¥tor Awar¢J and our foundef Mel Thomscn wa$ roed the Highland Business Women - IAbrnen of Insplratson Award 18s18meni lo the Invaluable conlributs'ons and unwavering dedlcglpjn ol everyone who has wntnbuled lo the Succ¥ cl the OrganisaOn and to irnpr¢ving the ItYe$ ol children Wth boundless deletminatK)n and a heart lull ol compassion, w• wkll cannUe lo b& a beKon ol hope, spreading smiièa and translefmlng Ihtes in the Highlands. Plan• for lulur• p•rlod• As Ihe organisatn ¢nivrs rts thlrd year of opernbon, its objectives for the year ah8ad are as ambthus •8 thoy are v11al Foremost arr•)ng 1tt8se goals 18 lh• mi5810n to break the sbgma surroundin9 asktng for help and 8UPPOrt among lamili8s living In povety Recognising thai lear ol ludgmenl oft•n det•r f8millo8 frum seeking the assistan¢• they de¥perdiety need, the charfty aim8 10 ¢reale a welcomlng and Th)n-iudgmgntal environment wher• lamllies f••1 •mpowor•d roach out for holp wilhoui hesilailon Through communlty outr•a¢h programs. awarene88 Mpaign$. ond collat4r8llon th local gtskehold•r8. tho ch¥dty Intends to dlsrnanlle barriers to acc•$slng suppjrt and enjure Ihal Thj child or lomity 1810ft bohlNI du• to illgma Qf loar Afj¢Jrtionalty, Halo 18 wnmitted lo expanding rtl t¢•m to b•ll•r rnei lh• grwn9 needs of th omfnunity. By r•119 $kill•d Individwls wrth dNerse expertise. th• organiuboft •im8 to •nh•n Its capaclty to pmvide support 8er¥ices lo children and familiès In n••d Wrth a l•rger 8nd MOT dT¥erse ieam. the charity can otr a wdef r&nge o, programs and IntoNentsonJ tailored to addro88 th0 complex and mulbf¥eiod ehallenges f•cad by lamTrli•s Ilvin9 In povoty. ulbmalely rnaximwng mpact and reach withln the community Looklng ah•ad, the organisa¥on h Btsadfa$t In Its commltmenl to fo8l•nng a c4Jttur• of compasslon. support. and Inclu&lvfy In thè fight against child powerty Through slraleg¢ Inibalive$ fo¢ustyJ on breaklng down barrier5 lo accessing support and •xpanding Its i¥am of skllw prosslonals. HalD aim$ to make %gnificani StreS In Improving tho INes of vulnerabia children and famili•s In th• y•ar ahe8d Wth detemiination. ¢ollaboialion, and unwavering d•dLeation. thg urganisalion ltsndi poLqed to to make a meaninglul drfterence In Ihe INe$ of thosè il yerves, ensuring that evèry thlld has th• opwrtunity to thrive and rn•ch their full Poltial. regardw ol thdr dreuM1c. R••ery•• A& a f8iuII of the surplus ol £38, 18612023 - £5,907) for year. the unreslrKled lund was in $urplu8 by £15612023 - £4,789) and the ffj5tritho¢ lund was In surplus by £41.937 12023 - £1, 1181 al the year- end d81e Unfesthcte¢ reseryes are hefvj f¢r the day lo day Tunnlng costs Df tme chafrty along wtM any UnpAne¢1 expenses Qr emergency ¢o$ts as Ihey an8e The balance In thè rèth¢tgd fund will be tspenl on future salary wst8 and wehle mainlenan¢e The fin•n¢ial poli1n of lh• charty 18 Stable with Julfiu•ni lunds to up1t0 ttte chanlles. obJeCbve8 frJr the frrthc4ffdng year. The Iru$tee¥' •nnuol report w•s approved ...,.. . and slgned on behalf of th• t)oard
Highland Action For Little Ones Ind•pendent Examln•r¥ Report to th• Tru8ts08 ot Hlghland Acllon for Llttle Ones Yqar ended 31 Docember 2024 l ffjport 10 the tNstBes on ry examinaboft of the financoj 5t¥lBmonts ol Hyhland Athon For Littl• Ones I'the chanty'l for the yeaf end•J 31 Decembor 2024 To the fUllt 8X¢t pemrtled by law. I do not acc•pt or a8SUrn¢ fespon5ibility to 8ryone other than the eharity. ils mèmbws as a body and rts trustees. for my Ind¥pendenl examinalvjn wcrk. for this rBm or for the oplnions l ttave fme¢. Re•p•¢tlv• rn•POMlblllll•• of trnst•M •nd •x•mlD•r The ch4nty'¥ Iruslfjej are responble for lh¢ k¥•[30n of the Kcounts In 8c¢ord•nc• Ihe term• ol Ihe Charrties •rd Tfuiiee Inve$tmvnl {Scland) 2005 A£t and Chantse5 AGcounts ISc¢lkndl r89ulatr.ons 20C6 The chanty truolees wnsldfjf that audit r•quiremefti of Regulatron 10111 Idl of Ihe Accounts Regulallon¥ dogs not appty 11 is nry respon51bilsty to examine th8 ae¢ounts as requirad undor seCn 44111 (cl of th8Acl and to slate wh•th•r paTb¢ul8r m•tt•rs hgve como to my attenth)n. ol IDd•p•nd•nt •x•mln•f• •t•t•ffl•nt My ex0minatn cam•d out In KCOfdanc• th R•gsJlatson 11 01 the C*•ntios kcounts Iscoirandl Regu1allons 2006 examinab'on Indudos a reyth ol the actounting Tecords kfrpt by the chanty and compon3on of the accounts pwseni•d wrth those ro¢of(Is It also in¢ludes con$ider8tbon of any unusual Item8 or dsc5osures In the ¥cunts and Seeks explanats.ons from the tru$iges con¢erning any such matters. The procedures undertaken do noi provid• all the evidenu Ihal would roqulred in an audil and. cons•guentty, l KIC not express an audit opinion on th• aceounls Ind•p•nd•nt •x4mln•rf• •lat•m•nl In Lhe eovrm ol ry wathn•ti¢n. no matter come lo my •tt•ntson" i whth gtv•$ me wfiabl• cause 10 beli•v• that in any matenal respect th• raquirenxnts: lo keep aGcounling rIr(J$ In o¢¢ordance wlth Mctlon 4411> (41 of th• 2005 ki ReguL4Von 4 of Ihe 2C(6 Acc(¥unts Rpgulalions. and to prepare accounts which ac¢orfl wth the ac¢ounbng TKOr •nd ojmpty wth R•gul8Ik7n 9 of the 21x6 Accounts Reoulabon• h•v• noi been rr•l, or 2 to whl¢h, In my Opinn, •tt•nlon shwkl f•• drwwn In ord•f Io en•b a propor undarntanding of th• accounts to be r84¢h•d. I have no ccncerns and have com• acrojs othor rrottern in oxne¢Ot)n wllh thè ex8mlnaOgn ¢0 which attention should be drawn In thB report In order to •noble 8 prop•r undefBt8ndln9 Qf th• •ccounts Its be reaced Ritsons Forbes Hou 36 Hunvy Strwl Inveme5¥ IV3 SPR /?
Highland Action For Little Ones Statement of Roc•lpts and Payments Y•ar •nded 31 December 2024 Period from 24 Jan 23 to 31 Dac 23 Y••rto 31 Dec 24 Unrostricted Reslncled fvncls funds Total fund• Total funds Incom• and 0ndonI¥ Donations The Robertson Trusi The Cofra FoundaTron The Highland Councll The Natyonal Lottery Cotymunty Fund Founuats'on ScoUand- Scottish Bu1&9 s¢Xty Fairways IGMI Ltd Feed Feed WFF3 Bank ol Scolland Foundotlon - Eneroise Grant Foundabon Scotland- The Volanl Trust The Weir Chantsble TnJ81 Ark Ests1•5 Charitablè Xty¥'•$ 37.086 37,086 10,0 14.354 2.000 1.620 4,058 6,ODO 10.0¢)J 18.944 18.944 3,800 2,000 1C 2,OGO 11 10,000 10,000 s,ooo 4,000 3,QQO 5,CQO 4,ClJO 3.ctlo 1.888 1.888 654 Tolal In¢om• 38.774 57.844 96.618 28.684 exp•ndltur• Purchases of cbthlng, foofvmr, equipmeni and fiyod Wages ana salar Employorfs NIC Renl Venue hlr• and m•a15 lor moth•r and baby SUPPDrt ghi and heat Rep8if¥ and mainlenanc• Insurancè Moior Vehide exFenJ•8 Other trK)iorllTavel costs Mother and baby rneals Legal and professional le•5 Prfnl, post and statsonory Advertising an¢ markekn.ng Subscripiions Sundry expens Fundraislng expen Molhw and b8by support Flxed &•#•t• Equipment Molor Vehiel85 5.905 16.194 1,347 5.312 3.894 7,776 593 9.799 23,970 1,940 7,312 7,300 3,184 4,590 1.207 1,207 507 268 148 3,976 507 268 150 33 3,976 2.476 503 503 2.716 503 3,024 910 1,280 895 1.052 2.718 503 3.024 910 1.280 695 279 324 257 58 1.052 621 Total •xp•ndlturn 43,407 17,025 60,432 Surplusl(d•llcltl lor the y•ar 14.6331 40,819 38,186 5.907
Highland Action For Little Ones Ststsment ol Balances 31 December 2024 2024 2023 B4nl( and ¢h b•l•nc Cash at bank and In hand 42,093 6.9)7 Funds balanc•• R¢sirKted funds Unwmcted fvndA 41.937 1.118 4,789 Total ¢h•rfty lund• 42,093 5.gJ7 Oth•r a¥••l¥ Equipment M¢Xor v•hic 621 4,000 4,000 4.621 4,000 Llablllti 282 Approved by the board of truslee• and •vJn•d on th•lr b•hall ty:
Highland Action For Little Ones Notes to tho Flnanclal Statements Year ended 31 Docember 2024 Accountlng pollcl 8481• ol pr•p•ratlon The ac¢ounts have tyeefi pTrparod on the Receipts and Payrnnts ba8fd in accofdAnce wilh th• Chartties and Trustee Investment IS¢otlandi Act 2005 and Ihe Chanbes Accounts Iscolbrbdl Regulgilons 2006188 amondoo). Na¢ur• •nd pur1 of fund• Unrnslncted hJn¢s are thoso that rny be used at the dLetiDn of the trustees In fvrther3nce ol th• objects of the charity The trustoes maintsin a Single unre8trKted fvnd for the day to day running ol lh• &)anty. Resiricted fund$ m•y only t4 used for $pecrf purposes RestrKtion$ anse wtten specffied by tho donor or when funds are raised fw spwfi¢ purpos•5 Th• chBrrty has one restrthd fvnd. T•x•tlon Hiphland A¢tlon For Lrtilo On¢818 i r•gwt•f¢d ¢MNty and 1$ th•r•lor• •x•mpl from ti0ft. Donitlon• Donaiions are IndLthd In the f nandal 8tatementB when rocelved Tanglbl• flx•d u••ts M¢lor vehkles EquIprrt Totsl Cost Al 1 January 2024 Additions 4,000 821 621 Al 311)•c•mb•i 2024 4,000 621 4.621 C•rrylng •movnt At 31 O•c•mb•r 2024 4,000 4,CQO 4.621 AI 31 DKember 2023 J, B•nk and ca•h bal•nc Unrestrktod Re•trlct•d Funds Funds Total Fund• 2024 31 December 2023 Surp110eT1l) for year Clwng balance gt 31 De¢ombor 2023 4.789 14.6331 1.118 40.819 36,181 41.939 42,093
Highland Action For Llttle Ones Notes to the Flnanclal Statements Year endèd 31 Decarnbèr 2024 4. Ll*bllltl 2024 2013 PAYFJNIC Liability Balance at 31 Decertjer 2024 Restricted 282 282 R••lrt¢t•d Fund• B•l•n¢ Asat31 DKember 2023 Asai31 December 2024 Incoff¥ Exp•ndltur• The Robert%)fi Trusl The Corra Found8llon The Hlghland Coun¢ll Tho National Lottery Communty FuThd Foundation Scotland- str"sh Building Society Faiways IGMI Ltd F••d Feed WFF3 Bank ot Scotland FgUnd4lft- Energlsè Granl Foundatlon Scottand- Th• VoL8nt TruBt Tho Welr Charitabkn Trult Eslalos Tho High&nd Coundl The Highn Coundl Tol•l Inrn• 1 D.OC4J 3.000 3,533 2,762 4,826 8,467 238 892 228 3.800 100 10,0ts) 10.000 5.000 4.000 3,000 3,000 1 D,000 3.000 10 000 1.118 57,844 17,025 41.937 Asat31 December 2023 Income Exp•Ddftur• The Robertson Trust The Coffa Foundatwi The Htt$and Councll The Natn81 Lottfrry Community FurKI Total Incom• 2.000 1,620 4.056 6.000 2.000 1.620 3.164 5.774 892 13.676 12.558 1.118 10-
Highland Action For Little Ones Notes to tho Flnanclal Ststements Year ended 31 Dècembor 2024 Unrestricted Funds Asat31 December 2023 4at31 December 2024 IncoTh Exp•ndlturn General Fund 4,789 38,774 43.407 156 Balanc• at 31 D•G•mb•r 2024 4,789 38,774 43,387 178 As8t31 Income Exp•ndtturn 2023 Gen¢rnl Fund 15,ooe 10,219 4,789 B•l•n¢• at 31 D•c•mb•r 202) 15,008 10,219 4.789 Trt• r•mun•r•tJon ind •xp•nu• None12023 - one) of the tru51ees pai¢J an amount of £nil12023 . £2,026) dunng Ihe year for the feimburnemenl ¢1 charity expenditu made befuf8 the bank account was own¢d. 11