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2026-02-28-accounts

SOUTHSIDE FAITH CARE

A Scottish Charitable Incorporated Organisation (SCIO) SCOTTISH CHARITY NO. SC052304 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

“Later Years Re-Imagined”

We operate in the space between “what is” and “what could be”. We identify gaps in community provision and aim to fill them.

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Digital Frauds & Scams sessions Our Sporting Memories club
Digital Support in action
Man Friday exercising in/outdoors
Walking Tennis
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SOUTHSIDE FAITH CARE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026

Page
Trustees’ Annual Report 1 - 16
Independent examiner’s report on the accounts 17
Receipts and payments account 18
Statement of balances 19
Notes to the accounts 20 - 23

Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

The Trustees of Southside Faith Care are pleased to present their third report together with the financial statements of the charity for the year ended 28 February 2026. The legal and administrative information forms part of this report.

Reference & Administrative Information

Charity Name

Southside Faith Care

Charity Number

SC052304

Principal office

Bartholomew House 12 Duncan Street Edinburgh, EH9 1SZ

Trustees

The Trustees listed below in alphabetical order by surname served from incorporation on 3 February 2023 until the date of this report (unless otherwise noted):

Rev Dr Alexander Forsyth Convener Resigned 18 August 2025 Rev Dr Karen K Campbell Sandra M Carter Secretary Fiona Ferguson Appointed 18 September 2024 Anne Mulligan Professor Scott Murray Muriel Sorbie Dr Hilary Watkinson Appointed 18 September 2024 Julia Yarker Appointed 8 May 2024 Staff Su Millar Development Lead From 1 May 2024 Roseanne Allison Activities Coordinator From 1 October 2025

Bankers

Unity Trust Bank plc Four Brindley Place, Birmingham, B1 2JB

Independent Examiner

Elaine Alsop

EA Independent Ltd, 5 South Charlotte Street, Edinburgh, EH2 4AN

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

Structure Governance & Management

Legal status and founding document

Southside Faith Care is a Scottish Charitable Incorporated Organisation (SCIO), regulated by a written constitution. The SCIO was registered on 3 February 2023.

Recruitment and appointment of Trustees

Trustees are appointed in line with the Constitution, for three years or co-opted annually. Appropriate support and information are given to Trustees as part of their induction. Training and support needs of trustees are reviewed on an ongoing basis by the Development Lead and the Convener of the Board of Trustees.

Organisational Structure

Overall policy and strategy are determined by the Trustees on the basis of ongoing input from the participants we work with as well as staff, volunteers, supporters, our community partners and funders. The Development Lead is responsible to the Trustees for the overall day to day work of the charity. The Trustees meet five times each year to review progress and develop strategy. Day to day work can be delegated to staff of the charity.

Objectives

Charitable Purposes

The SCIO’s purpose is the advancement of education; and the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage.

To achieve this we will:

We will meet our charitable purposes through developing and regularly reviewing our vision, mission, values and strategic aims.

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

A society where all older people, who we also refer to as ‘people in their later years’, will have the care and support to live the life they choose.

To improve the lives of all older people, from all faiths or none, in southside Edinburgh through ‘pastoral care’ which is broadly defined as , “the provision of emotional, social, and spiritual support to individuals, ensuring their holistic wellbeing rather than just academic or physical needs” . To this end, we will,

Values

Respect We respect older people and each other at all times

Integrity We are always honest and truthful

Our strategic purpose is encapsulated in a quote by Alvin Toffler, a renowned 20[th] Century futurist who wrote that,

‘ Community offsets loneliness.

It gives people a vitally necessary sense of belonging.’

Our purpose must always be evolving for it is led and shaped by people in their later years, grounded by individual articulated needs, interests, and abilities, which may change over time.

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

For this reason, we seek to work together with others to co-create ‘community’ where either none exists; where it is perceived not to exist; or where it is felt to be eroding by those who have become (chronically) isolated where they live. This is our starting point. We must operate with care and patience. It takes time to plant seed, for it to take root and grow, bloom, and to realise the harvest from that process.

This ‘harvest’ is to see people in their later years bloom as they rekindle and establish connection with their community and journey to embrace what they each, individually, define as their own ‘sense of belonging’.

Our strategic aims continue to evolve as we become more established and work with others to,

Achievements and Review of the Year, 2025-26

Our efforts continue to gain traction and increase outreach and impact. We continue to learn. Based on articulated needs and interests, we trialled new activity elements and approaches proposed and led by people in their later years. Our approach advances and supports older people, fostering relationships, increasing social connections and community building, with their mental, physical, and spiritual health and wellbeing a priority.

Our second full year of operation has achieved a basket of well used activities which continued 6 established and popular groups, one (digital inclusion) being run across 5 locations during the year. We introduced 2 new groups, all bringing increased numbers of participants, volunteers and critically an ownership of the ideas and principles of self-motivated ageing in communities of interest and in neighbourhoods. Two other craft activities are being morphed into a participant led group in Year 3.

Our two part-time staff, who achieve great results in a total of 44 hours a week, have enabled a balance of development work and day-to-day facilitation of the on-going activities.

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

At our office base at Newington Trinity, Priestfield, we host some activities, but we have been able to consolidate links with other churches and community centres to bring some groups closer to where people are, acknowledging the transport issues that affect many older people.

Partnerships with Tap-into-IT for inclusion, Police Scotland on digital scams and home security, Barclays Bank echoing the police message, the care sector in particular Home Instead on information sessions around ageing, the local golf and tennis club, community link workers,

Edinburgh and West Lothian Presbytery of the Church of Scotland, Age Scotland, Newington Churches Together, Sporting Memories, Napier University’s volunteer module, and Volunteering Edinburgh and five local community/church venues.

Numbers were collated across all activities.

Key Outcomes in 2025-26

Working in the Deeper Pockets of Isolation

OUTCOME: A handful of participants in a neighbourhood where there are few people on the streets have made connections. The digital element was the hook but being part of a group and sharing time and experience with others was a good outcome.

In a recognised SIMD area in our community came the opportunity to reach out and work together. We delivered a successful 10-week cohort of digital sessions out of the Prestonfield Neighbourhood Project.

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

Though attendance was lower than anticipated at times, the impact was significant for those individuals who attended. They identified what they needed to be able to do online and were shown how to do that by our digital volunteers. As a direct result of these sessions they were greatly impacted and empowered in their daily lives. For this reason, we’ d love to be able to do more here. Having broken ground, we seek to nurture now what has been planted. The scene is set. More working together can follow. We are aware that past relationships across this community have not always been strong and the opening to work with a new community partner and also the people in the streets will be fostered.

"We cannot do everything, and there is a sense of liberation in realising that. This enables us to do something, and to do it very well. It may be incomplete, but it is a beginning, a step along the way, an opportunity for the Lord's grace to enter and do the rest." ~ Oscar Romero

OUTCOME : increased accessibility, especially transport, to community events and activities which is widely perceived as a key contributor to isolation was not achieved.

Considered research was undertaken which identified several local community transport providers, private hire, taxi companies, uber and volunteer drivers who use their own cars having been PVG checked and mileage paid. To address the potential of people experiencing any stigmatisation from being seen as ‘a charity case’, the option of making a small donation towards the cost of transport was also given for those who were able and wished to do that. Disappointingly, we had little or no response after many months of endeavour in deeper pockets of deprivation in our catchment areas. This led us to conclude that in these deeper pockets we have more to do to find a way into hearts and minds.

OUTCOME : an increase in uptake of our activities; and something akin to ‘brand loyalty’ emerging.

People who came along to one or more of our Care Conversations, or Digital Frauds and Scams Talks, also then came along to one or more of our other activities. At our Christmas event, more than 70 people joined us. This was so special as we saw members of different activity groups sit and chat together, with some serious conversations going on and much laughter too. It was very moving when one of our Man Friday group got up to play traditional Christmas carols on the piano and everyone sang along. It was quite a session and very touching. Quite a few teared up. People just loved the whole event: the hospitality, the food, the company, everything . “ It felt, looked like, and was ‘community’.”

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

OUTCOME : an increase in volunteers

This past year we have significantly advanced our efforts in volunteer recruitment and attracted 12 regular volunteers across our activities, having processed a total of 39 notes of interest for the period. This represents a marked increase and interest in our work. People expressed specific interest in Sporting Memories, Walking Tennis, and Digital support.

One source of volunteers was Napier University which provides an Elective for students to do a Volunteering Module appropriate to their studies – such as Social Science, Sports Science, IT/Digital and Social Work. Another source has been through family members hearing from a parent about what we are doing and wanting to know more about volunteering with us. The son of a member of our local synagogue, and a mature student studying IT, is now helping with our digital sessions.

In a different vein, our Man Friday group enjoys participants who are themselves from different generational age cohorts which range from men recently retired in their 60s up to those in their 90’s. The younger ones are participant/volunteers and provide help where needed. We have also been approached by younger men wanting to join too for the male fellowship and peer support/mentorship aspect. Rarely able to make it along because of different work patterns they are warmly welcomed whenever they come.

Hospitality and Welcome, Sharing Time - Recognised as an Objective in Itself

OUTCOME : belonging and connecting

Hospitality and sharing time together are powerful critical success factors. They are authentic and relevant objectives. Likened to essential ‘amino acids’ in the body, in the co-construction of ‘community’, hospitality and sharing time together provide a strong growth medium for connection to take place.

Thanks to the support from all our funders we have been able to journey, to experiment and to identify gaps in provision and fill these in our community.

Our social activity offerings provide a backdrop and setting for social connection to take place and to address identified and unmet needs here. These don’t just reach different demographics within our community; they also reach across different demographics in our community too. People with shared or similar needs, regardless of background or demographic, are drawn to the same well. Digital, Walking Tennis, Sporting Memories and Man Friday are all good examples of these, as are our talks and other events.

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

Our Groups and Activities – The Vision Shared

Sporting Memories

Working together with Sporting Memories UK , Southside Faith Care’s Sporting Memories Group in Southside Edinburgh has enjoyed incremental growth and welcomed new members and volunteers, male and female. A highlight during the year was a visit from our local MP and supporter, Ian Murray, who dropped into Sporting Memories during the year and shared a session. There was a lot about football!

All have been attracted by the buzz of being able to share their love of sport, sharing their memories, photos, and their almost encyclopaedic sports knowledge, unashamedly and inexhaustibly, with people who love sport just as much as they do.

“ The folks I know don’t like sport or talking about sport, but I really do! So, it’s just great to be able to do that now. I love it!” and it’s , “Good to come and make friends” and “Always good to hear what others have to say about sport.”

Nor is it always all about sport. All sorts of topics come up in conversations too. Such a wonderful chemistry and companionship have developed in the group through sharing their memories. It draws people back every week. A student intern from the USA, who is helping us look at evaluating impact, observed that,

“It’s a wonderful way to create a community through sport.”

Another of our student volunteers’ studies Sports Science. Super keen on sports himself, he is amazed at the individual and collective range of sporting knowledge in the group and all the tales about the sporting heroes that are shared, listening in awe to recollections about who knows who, pouring over old photos back in the day with the likes of Pele and other great players. With all that name-dropping going on – well, jaws just drop!

“Lots of fun! Made tons of really good pals and feels very rewarding.”

Our Sporting Memories group has brought a sense of purpose and meaning back again to all who attend and is now a real fixture in people’s diaries too.

“I really enjoy the Sporting Memories group and look forward to attending each week.”

Close family also see the difference and experience the impact of the activity and group on their loved ones too. Most recently, the son of one of our participants wrote,

“I would like to say a very big thank you to you and your team. My father really enjoys the morning with your sporting memories group. Prior to him coming along he was not really going out but now he has a new lease of life. I want to thank you for bringing my father back to enjoying himself ” and “I’ve got my Dad back.”

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

The wife of another participant told us, “It’s amazing how you have really built this group up. Sporting Memories is a really important time in my husband’s week... he’ll bring cakes next week as he will be a year older when he sees you all!”

Challenging quizzes for most mere mortals, produced by our volunteer Quiz Master, David, present relished opportunities that evoke shared memories - just like it was yesterday.

The collective knowledge of existing members is highly impressive and stretches well beyond the group’s core sporting interests, which currently extend to football, rugby, tennis and athletics. So, in 2026-27 we have set ourselves a challenge to attract people interested in other sports and to see our Sporting Memories group numbers swell further.

Man Friday

A group that started 2 years ago, now provides significant peer support. It is fun, sociable, welcoming to new members. It has enjoyed heightened interest this past year with new people joining and friendships forming. There is a real sense of ‘group’ connection which continues during the week via WhatsApp. A slow burner initially, this is a shared success story.

Men’s comments reflect greatly the spirit and identity of the group who benefit hugely from their weekly gatherings, WhatsApp messaging and solidarity.

“We don’t do DIY! We are here for the chat, the banter and the biscuits!”

“Man Friday chats are very informative and full of humour! I do look forward to Friday mornings.”

“Learn lots of interesting things.”

“Very good, enjoyable. Look forward to it! “Good company and entertainment.”

“ There should be more groups like this!”

Man Friday interests are broad ranging and reflect different pursuits, backgrounds, and experiences, even musical talent. They have embraced singalongs with accordion and guitar, feisty conversations about all sorts of things including the Assisted Dying Bill in progress and local political matters, health-related topics, outdoor activities like walking, putting, even croquet and indoor exercise, with avid interests in local history, architecture, places to visit and so much more. Most of all, a super support to one another, they keep each other well entertained with sterling humour.

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

Walking Tennis

Improving physical health in our older community is one of our priorities too. We endeavour to build physical elements into our activities, where appropriate. We also endeavour to identify and fill existing or emerging gaps in current provision: where there is a need, and/or where there is little or no provision in our community.

The medium of Walking Tennis was new to us in 2025 and timing opportune with summertime upon us. It offered us the prospect to experiment. The outcome is that Walking Tennis has been a great success!

“Walking Tennis has become a club within a club – our club!”

In July 2025, with support from Tennis Scotland and working together with Priestfield Tennis Club , we launched ‘Walking Tennis’ to our community. This was the first Walking Tennis activity in Edinburgh, and in Scotland, and has already inspired interest from other local communities in doing the same. Southside Faith Care were subsequently nominated as one of three Finalists out of 100+ groups from across Scotland for the Tennis Scotland Awards in February 2026 for the ‘Tennis Opened Up’ Category. Though not the winner of this category, we felt greatly honoured to have been selected as a Finalist for one of these prestigious awards using the medium of tennis to reduce social isolation, increase fitness, social connection and fun.

Whilst encouraging interest and uptake in more physical activity and opening up tennis to our older community, where equipment is provided, access is free and there is no need to have played it before, Walking Tennis meets a vital social need in our community too. In particular, for those who still play, have never played but liked to watch it, or, for those who had played in their earlier years and given up on the idea that they might ever play again, people do also come along just to watch and are often inspired to give it a go. Whilst watching people love to chat with our volunteers/players. Just being in that relaxing tennis atmosphere is a natural tonic.

“One member who is in her 80s, started playing tennis as a youngster. At the first session she came along to, she sat and watched people play. She just loved being in that tennis atmosphere, which is so lovely at Priestfield Tennis Club, very welcoming and inclusive. We had a great chat about tennis and about so many other things and had a really good laugh too. She has great stories to tell. She is so amazing having survived three major health events in recent years so had really missed being able to play. Well, here's the thing, she is playing again now! She is so inspiring and so very modest with it. Walking Tennis is the way to play!!”

Post-play people gather for refreshments and a blether, exchange local news, have wideranging conversations, and much laughter too.

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

In terms of measuring physical outcomes, people have said they have become and/or feel fitter since they started playing. From July 2025 all started playing with the heavier, slower, red balls. By mid-October, all were playing with the faster orange balls, which had been more challenging before. “I haven’t seen my husband this active for years!”

Between weekly sessions the group use our Walking Tennis WhatsApp group to stay connected too, sharing recipes, places to eat, visit, send encouraging messages when people are ill, and for practical things as well as connecting on day-to-day matters.

“I’ll bring the milk today” and “Does anyone want apples?”

The group is warm and welcoming to all. Grown from a shared love of tennis, it has become another much-valued social network in our community, with much valued peer support provided through the group. It ticks lots of boxes too.

“Walking Tennis gives me 5 “F’s – Fun, Fitness, Fresh Air, Focus & Friends”

Digital poverty is experienced across the social spectrum and is an enduring major issue and articulated concern in the communities with whom we work. Our digital participants made up 33.4% of our Total participant figures across all our activities: i.e. of 1,051 Total activity participants, 351 participated in our digital sessions.

“In this day and age so many things require to be done using digital devices.”

“We don’t always have people to turn to or know how and where to get help! So this is where the Digital Advice and Support Sessions are so invaluable”.

We co-delivered our 1-1 digital drop-in sessions held in a group setting format with local digital training/support provider, Tap into IT , and vetted volunteers. Each person directed their own learning needs: they specified what they needed to know how to do, to ‘ not get left behind’, and were taught how to do that by digital volunteers. The impact was immediate for each individual who attended.

“Help is given on a one-to-one basis, in a calm and friendly atmosphere – and without making you feel stupid even if your query is about something that seems trivial. What is more, the free, friendly sessions are rounded off with a cup of tea and a chat!”

Each person can now do something they couldn’t do before, and so much more besides. Specifically, on accessibility, people learned how to use their existing or new mobile phone, tablet/iPad or laptop; how to enlarge script, increase volume, dictate and use other accessibility equipment in tandem to assist where hearing or sight loss was experienced. People felt more confident; hungry to learn more; felt less anxious about learning how to do

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

this; empowered to manage life online more. Popular learning points were how to: create/share and manage contacts, emails, photos; shop, bank, pay bills online; book medical appointments; create and organise documents; find, navigate and use websites and various Apps relevant to their needs and interests.

“I’m here to get this new iPad working so I can get on Vinted!”

“It’s really great to have somewhere local where we can just pop in to get free friendly advice and support – whether the issue is trivial, just a simple query or perhaps something more complex.”

In short, people in their later years stated broadly that knowing how to do things digitally has enhanced their ability to connect, stay connected with loved ones, friends, community; enjoy their favourite individual and/or group pursuits online; engage with other services to help them manage their daily activity needs more directly and offered a new way to ‘enlarge’ their lives and to maintain and extend their sense of independence.

“There is always someone at the drop-in session who can either draw on their own knowledge and experience to resolve the issue or, if need be, point us in the right direction to get further assistance.”

The health impacts of social isolation are well-documented, whether episodic or enduring, particularly in older age cohorts. Helping people in their later years to become more digitally independent now, may help to reduce more expensive health/social/care interventions to address social isolation in future. Our approach offers a cost-effective and impactful option, with positive outcomes and immediate impact.

Sessions are free and open to all, for which we continue to seek funding to continue to see more people in their later years leap the digital divide, maintain and extend their independence for longer, easing the public purse.

“It’s a wonderful and much-appreciated service! Long may it continue.”

Digital Fraud and Scams: Getting the Information Out There

Following these popular digital sessions, we worked together again with Police Scotland and newly with Barclays Bank in 2025, who co-delivered different strands for our Digital Frauds and Scams information sessions. These generated huge interest from older people who attended in good numbers (104 attendees). These were hugely informative and gave excellent guidance and information on the dos and don’ts online, which had immediate application. People fully engaged in the Q&A session that followed and welcomed the opportunity to share and learn from specific individual situations. This drew out other experiences shared by participants from which all learned a great deal. “S o pleased I came along today and learned about all of this!” . Sessions were ‘helpful’, ‘very reassuring’ .

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

In 2026-27 we look forward to working together with Police Scotland and Barclays Bank again to keep abreast of new digital frauds and scams which continue to evolve exponentially, more so with AI. There has also been expressed interest in introducing some new topics to the series. Suggestions have included Trading Standards, home security and fire safety. We’ll be exploring potential new collaborations for these.

Care Conversations

Six, Care Conversations together with Home Instead at different venues were held monthly over spring/summer and autumn/winter. 65 people attended across all six events. Topics covered Dementia Awareness, Eating Well as We Age, Local Connections, Navigating the Care Maze, Understanding Dementia , and Power of Attorney . These events encouraged a more conversational, relaxed format with light refreshments in an unthreatening environment. People felt more comfortable and open to share their lived experiences, to ask questions and learned so much from each other about other available resources and signposting.

For 2026/27, based on themes and voices emerging in our community, we have identified a gap in provision and seek to extend these events and introduce a complementary and parallel series to inform and address concerns people have expressed on sight loss, hearing loss y, and dental health as we age. We will work together with the appropriate community partners to emphasise and inform older people about these important health areas.

Volunteers

In summary, we observed and captured feedback from volunteers on their outcomes from volunteering, the impact of which was related directly to their initial reasons for joining and positively impacted themselves and also older people too who benefitted greatly from their support and encouragement.

Benefits for Volunteers:

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

Benefits for People in their Later Years:

Participants experienced individual improvements, which included

Community Profiling

We thank The Tor Foundation and The Mission Fund for their support and making this endeavour possible. We commissioned an external consultant ( Inform Research ) to undertake the community profiling work for our catchment areas using the most recent 2022 Census data from which became available in Scotland in the latter part of 2025. It means that we now have an independent and externally produced evidence-based resource on which to define future strategic direction and to produce evidence-based funding applications.

Year 3 Development

Activities

Organisational

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

Thank You

To our Funders , we take this opportunity to graciously thank you all for your interest and backing during this period. Clear results and impact are now evident. Beautiful things are happening in our community, taking root already, because of you and your belief in us. Our heartfelt thanks on behalf of all who now enjoy the many benefits of your gift.

You are: Benefact Trust , Tor Foundation , Company of Mercers, Queensberry House Trust , Mission Fund , and Lawn Tennis Scotland .

To our volunteers , we thank you all for giving of your time and talents so generously across all our community activities, venues, collaborations and partnerships. Your dedication and consideration for others made it possible to achieve so much together and helped so many people along the way. With two part-time staff, we would never have achieved all that was achieved without you, walking right alongside us. Thank you.

To our community venues: We thank you for your wonderful support of our efforts during this year in helping us to reach people where they live by locating activities close by in your community spaces. This helped us to extend our reach across our catchment areas and to reach many amore people and raise the profile of our work.

To our community partners, we thank you all for working together with us at Southside Faith Care, for your expertise and support again in our collective and collaborative efforts. This helped us to not only increase the capacity but also to share with and learn from you too and to reach out to so many more people. We so appreciate your support through the year. We could not have hoped to achieve so much alone, and we do look forward very much to working together with you again next year.

To All of Our Participants – We thank you absolutely. We extend our sincere gratitude to all participants who sought us out and supported activities and events by coming along. You make all the difference because all of this is for you! You give us and others too such encouragement when you come along. Thank you for your continued support and spreading the word about our activities - and especially the ones you yourself attend!

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Southside Faith Care SCIO Trustees Annual Report for the year ended 28 February 2026

Financial review

Results for the year to 28 February 2026

The SCIO has receipts of £74,472 and made payments of £63,482 resulting in a surplus of £10,990. The total funds of the SCIO as at 28 February 2026 are £48,485 which are held in the charity’s bank account. Of these funds £37,780 are restricted to use and £10,705 are unrestricted.

Reserves policy

The £10,705 held as unrestricted funds form the reserves of the SCIO. Given the funding received and secured until 2027 and the development plans, the Trustees believe the reserves are sufficient. However, the building of reserves will be monitored and the Trustees are developing a reserves policy as the SCIO consolidates its activities and develops.

Trustee remuneration and expenses

Trustees did not receive remuneration or expenses in connection with their role in the SCIO.

Approved by the Trustees on 17 June 2026 and signed on their behalf by:

Karen K Campbell

Karen K Campbell Convener

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SOUTHSIDE FAITH CARE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SOUTHSIDE FAITH CARE

I report on the financial statements of the charity for the period ended 28 February 2026, which are set out on pages 18 and 19 and the related notes on pages 20 to 23.

Respective responsibilities of Trustees and Examiner

The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s Trustees consider that the audit requirement of Regulation 10(1) (d) of the Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination is carried out in accordance with Regulation 11 of the 2006 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, I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

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:

  2. to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

E Alsop

Elaine Alsop ACA FCIE DChA

EA Independent Ltd 5 South Charlotte Street, Edinburgh, EH2 4AN 19 June 2026

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SOUTHSIDE FAITH CARE

STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

Unrestricted Restricted Total Total
2026 2026 2026 2025
Notes £ £ £ £
Receipts
Grants and donations 2 5,002 69,470 74,472 53,965
───── ───── ───── ─────
5,002 69,470 74,472 53,965
───── ───── ───── ─────
Payments
Charitable activities 3 - 63,482 63,482 66,091
───── ───── ───── ─────
Total payments - 63,482 63,482 66,091
───── ───── ───── ─────
Net receipts/payments before transfers 5,002 5,988 10,990 (12,126)
Transfers - - - -
───── ───── ───── ─────
Surplus/(deficit) for the year 5,002 5,988 10,990 (12,126)
═════ ═════ ═════ ═════

The Notes on page 20 to 23 form part of these financial statements

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SOUTHSIDE FAITH CARE

STATEMENT OF BALANCES AS AT 28 FEBRUARY 2026

Unrestricted Restricted Total Total
2026 2026 2026 2025
Notes £ £ £ £
Opening funds 5,703 31,792 37,495 49,621
Surplus/(deficit) for the year 5,002 5,988 10,990 (12,126)
───── ───── ───── ─────
Closing funds 6 10,705 37,780 48,485 37,495
═════ ═════ ═════ ═════
Represented by:
Opening bank balances 5,703 31,792 37,495 49,621
Movement in the year 5,002 5,988 10,990 (12,126)
═════ ═════ ═════ ═════
Closing bank balances 10,705 37,780 48,485 37,495
═════ ═════ ═════ ═════
Other balances for information
2026 2025
£ £
Amounts due to creditors
Rent 2,000 -
Tap Into IT sessions 1,575 -
Other expenses 264 -
Independent examination 400 400

The accounts were approved by the Trustees on 17 June 2026 and were signed on its behalf by:

Karen K Campbell

Karen K Campbell Convener

The Notes on page 20 to 23 form part of these financial statements.

19

SOUTHSIDE FAITH CARE

NOTES TO THE ACCOUNTS AS AT 28 FEBRUARY 2026

1. ACCOUNTING POLICIES

Basis of accounting

The accounts are prepared on a Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Statement of Receipts and Payments is a summary of all money received and paid by the Charity during the financial year. No adjustments have been made for income due not yet received, or for expenditure incurred not paid by the end of the year.

VAT

The Charity is not registered for VAT and, accordingly, expenditure includes VAT where appropriate.

Resources expended

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the Independent Examiner’s fee.

Funds

The general funds of the Charity are unrestricted and administered on a discretionary basis under the direction of the Trustees, and in line with the objects of the charity. Any funding given to the charity for specific purposes, is held as a restricted fund.

2. GRANTS AND DONATIONS

Unrestricted Restricted Total Total
2026 2026 2026 2025
£ £ £ £
Tor Christian Foundation - 47,870 47,870 37,965
Benefact Trust - 13,000 13,000 13,000
Mercers Company - 8,000 8,000 -
Edinburgh & West Lothian
Presbytery - 500 500 -
Lawn Tennis Scotland 100 100 -
Other Fund-raising 100 - 100 -
Employment allowance 4,902 - 4,902 -
Johnnie and Hilda Gibbs Trust - - - 3,000
───── ───── ───── ─────
5,002 69,470 74,472 53,965
───── ───── ───── ─────

20

SOUTHSIDE FAITH CARE

NOTES TO THE ACCOUNTS AS AT 28 FEBRUARY 2026

3. PAYMENTS

Unrestricted Restricted Total Total
2026 2026 2026 2025
£ £ £ £
Staff costs - 50,175 50,175 45,980
Staff expenses - 106 106 -
Rent - - - 3,500
Administration - 1,897 1,897 2,021
Activities - 7,999 7,999 11,063
Promotion - 1,708 1,708 873
Equipment - 84 84 2,126
Volunteer costs - 55 55 128
Recruitment - 394 394 -
Payroll fees - 664 664 -
Independent examination - 400 400 400
───── ───── ───── ─────
- 63,482 63,482 66,091
───── ───── ───── ─────

The fee for the independent examination is £400 (2026: £400) and is included in the statement of balances.

4. STAFF COSTS

Total
2026
£
Gross Salaries 42,711
Employer’s National Insurance 4,902
Employer’s Pension 2,562
─────
50,175
─────

The charity employed 2 members of staff in the year.

Employment allowance is included in Receipts for the year.

5. PAYMENTS TO TRUSTEES AND RELATED PARTIES

No remuneration was paid to trustees during the year (2025: £Nil). No travel or other expenses were paid to any trustees in the year (2025: £Nil). There were no related party transactions in the year.

21

SOUTHSIDE FAITH CARE

NOTES TO THE ACCOUNTS AS AT 28 FEBRUARY 2026

6. FUNDS

Opening Closing
funds at funds at
1 Mar 28 Feb
2025 Receipts Payments Transfers 2026
£ £ £
Unrestricted funds
General 5,703 5,002
-
- 10,705
───── ───── ───── ───── ─────
Restricted funds
Tor Christian
Foundation 497 47,870 (47,038) - 1,329
Queensberry House 15,000 - - - 15,000
Benefact Trust 16,295 13,000 (15,844) - 13,451
Lawn Tennis Scotland - 100 (100) - -
Edinburgh & West
Lothian Presbytery - 500 (500) - -
Mercers Company - 8,000 - - 8,000
───── ───── ───── ───── ─────
31,792 69,470 (63,482) - 37,780
───── ───── ───── ───── ─────
Total funds 37,495 74,472 (63,482) - 48,485
═════ ═════ ═════ ═════ ═════

Transfers between funds:

There were no transfers between the funds in the year to 28 February 2026.

The General Fund is the unrestricted funds of the Charity and is administered on a discretionary basis under the direction of the Trustees, and in line with the objects of the charity. Donations of £100 were received from individual benefactors for the development of the charity, and the charity received the Employers National Insurance Allowance.

Restricted funds:

The restricted funds all part-fund Southside Faith Care to establish local, person-centred services, operating in the space between formal health and care services, and to tackle social isolation and loneliness among older people.

Tor Christian Foundation provides funding of £110,000 over 2.5 years, £47,870 in the second year to 28 February 2026 to fund part-time staff whose role is to establish Southside Faith Care within the local community and to identify and initiate activity groups that respond to the unmet needs of older people experiencing social isolation. A supplementary grant has been awarded for 2026-27.

22

SOUTHSIDE FAITH CARE

NOTES TO THE ACCOUNTS

AS AT 28 FEBRUARY 2026

Funds continued

Benefact Trust awarded a grant of £40,000 over 3 years. The funds, of which £13,000 is the third tranche, are being used towards staff costs and training, activities development, volunteering development, promotion and equipment.

Queensberry House Trust awarded £15,000 in the prior year and agreed to its use being spread over 3 years to help establish a hub from which groups, activities and support for older people could be centred, in particular staff costs and training activities, volunteering and equipment.

The Company of Mercers Philanthropy Committee awarded a further grant of £8,000 towards the expansion and continuing development of the charity. This funding is towards staff and volunteers’ costs associated with activities

Edinburgh and West Presbytery of the Church of Scotland awarded £500 towards commissioning a Community Profile to supprt development of activities and inform future funding applications.

Tennis Scotland awarded £100, plus the donation of equipment, to eatablish a Walking Tennis Group.

23