2024-06-30-accounts - Think Circus SCIO

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Think Circus SCIO Trustees’ Annual Report 12[th] June 2023 – 30[th] June 2024

Charity contact information

Think Circus SCIO Scottish Charity Number: SC052613 Address: 36 Dalmeny Street, Out of the Blue Drill Hall, Edinburgh Postcode: EH6 8RG

Website: www.thinkcircus.co.uk Facebook.com/thinkcircus / @thinkcircus

Charity Trustees

Objectives and activities

Founded in 2016, established as a CIC in 2017, and constituted as a SCIO in 2023, Think Circus deliver a programme of performance, teaching and professional development centred around creating a thriving circus ecology. Activities are designed to promote creativity, create artistic work, improve participants’ physical health and skills, build their self-confidence, connect people to their communities, and improve mental health and wellbeing. Working with children and young people in the most deprived areas of Scotland, we run workshops featuring creative play, juggling and spinning (manipulation skills), acrobatics and performance, with most of our projects ending in an opportunity for participants to share their skills. We foster healthy attitudes to learning and build resilience in young people, and equip more people to be active in their everyday lives. We delivered our first extended social circus project in October 2018 in Craigmillar, establishing a community projects model which was successfully replicated as Circus of Lights, Circus from the Sea and Parade to the Park (2023).

Our mission is to take circus beyond the big top, contributing to a happier, healthier society. We are driven by core values of connection, quality and playfulness.

Our vision is a supportive, connected society where all humans are seen as incredible, capable and equally celebrated.

Major Aims (2024-28):

Circus to be accessible to all, regardless of socio-economic circumstances, experience of arts and sport, or physical ability.
Circus to be respected and recognized as a distinct artform which brings together a unique blend of physical skill development and visual theatre

• Scotland to be seen as a place where talent is discovered and nurtured, and innovative, unusual practice can be developed through collaboration and engagement at all levels.

• Circus artists and adjacent artforms to be supported at each stage of their journey, from first picking up a circus prop to making their first act, to going on tour or producing their own work as an established artist.

• Circus arts to be a meaningful and effective experience for all children and young people across Edinburgh, and to share our business model, learning and practices generously, so that social circus can be delivered with similar accessibility across Scotland and the UK.

Circus and multi artform practice to continue to develop.

• The establishment of a dedicated circus, dance and parkour community venue in Leith, in collaboration with community groups, artists and social enterprises (via active membership of a separate organisation, Leith St. Andrew’s Trust leading this project).

Our purposes (as outlined in our Constitution) are as follows:

4.1. The advancement of the arts, in particular dance, circus and theatre, for artistic merit and the development of these artforms.

4.2 To promote for the benefit of the inhabitants of Edinburgh and the surrounding area the provision of recreational activities or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants.

4.3 The advancement of education, for the public at large and also for young people experiencing disadvantage.

The mental health and wellbeing of the Scottish population is a major public health challenge, with one in three people estimated to be affected by mental illness in Scotland in any one year. Teenagers (11-14) are reported to experience the lowest levels of life satisfaction in Europe, with this situation exacerbated for those growing up in deprived communities (Good Childhood Report). 20% of adults living in the most deprived areas report two or more depressive symptoms (as opposed to 5% in the least deprived areas). Age is also a significant factor, with young adults (aged 16-24) reporting the highest prevalence of mental health issues such as depression, anxiety and psychological disorders (Scottish Government Health Survey). Statistics show that three children in every classroom in Scotland experience mental health problems before they are 16 (Mind, 2016). Leith, where we are primarily based, includes the highest population density postcode in Scotland, and many areas are in the country’s 5% most deprived. Half of our teenage participants come from Leith’s 20% most deprived areas. Factors such as living in poverty increase the risk of poor mental and physical health. Creative and active projects are needed, but are not always affordable. Demand is evident (our 2023 free Skate and Circus sessions were fully booked in 24hrs) but activities are often prohibitively expensive.

The benefits of social circus are documented in research and analysis across the world and include improved resilience, physical literacy, overcoming fear of failure and social confidence. Our evaluations, feedback and research (i.e. the South Australian Circus Centre, which estimated a seven-fold Social Return on Investment), predict that young people who engage in a social circus programme will experience physical, mental and social benefits. Being part of circus activities is likely to have positive effects on confidence, physical health and mental wellbeing, as well as having fun, making friends, teamwork, social skills and learning how to learn. For example evaluation of our Girls Forest Circus showed high attendance rates and all girls who gave feedback said they had fun, learned something new and want to continue. Overwhelmingly, studies show that exercise helps to dramatically improve mental health, improve focus and is also a preventative measure. For young people, there are multiple barriers to accessing healthy exercise and creative activities. Changing bodies and concerns about appearance may also inhibit participation, while those with prior training in football, gymnastics etc. have a significant advantage over those learning the basics. Circus is a great equaliser, attracting people who don’t usually engage in the arts, and offering new ways to succeed.

What Think Circus does and why it is effective:

Our approach is a model used across the world (Social Circus) which uses easy to learn skills like juggling, hula hooping and acrobatics, to promote health and wellbeing. Not only are our sessions fun, creative and active, but learning circus can help to manage difficult emotions, learn how to co-operate in a team, and to practice setting and achieving goals; these are transferrable skills which can be used across all walks of life. Our participants tell us that they see improvements to their mental health, physical health, and outlook on life, including boosts to confidence and self-esteem. Circus offers a level playing field, as participants do not often have prior experience. Offering ways of being active which don’t feel like prescriptive exercise are key to creating new attitudes. The ability to be creative in a physical way is also very important, providing an outlet for expression and a way to build confidence and esteem. We teach that you can keep trying despite failure, that you always have the capacity to improve and learn, and that physical activity can be fun, rewarding and leave you feeling happier. Through our sessions we embed principles of resilience, build social relationships and encourage physical activity that is non-competitive and fun. Social circus is a uniquely effective approach, as it encourages the development of individuals in physical and mental challenges, and is founded strongly in the principles of community and teamwork. For example, in our Circus of Lights six-week project in Craigmillar, the vast majority of participants reported that they made new friends and increased their confidence.

Research by the Sutton Trust has also shown that extra-curricular activities like dance and theatre have a positive correlation with social mobility, social skills and improving social connections. However, few schools can provide these activities and after school clubs often have prohibitive costs. We carried out a survey of 16 schools in the central belt, of whom 87% had never tried circus with their pupils. Teachers told us that that the biggest barriers for students being more physically active were lack of opportunity in their area, financial restrictions, poor role models at home, and low self-confidence. The majority stated that the most likely benefits of increasing weekly physical activity for their pupils would be healthier children (93.7%) and increased confidence (93.7%).

Structure, governance and management

Think Circus SCIO is a registered Scottish Charity governed by a Board of Trustees. Think Circus is a single tier organisation as outlined in our constitution. We hold Board meetings four times a year and are a registered Scottish Charitable Incorporated Organisation. Board meetings determine strategic approach, with the day-to-day operations carried out by our Executive Director. The SCIO model best reflects the activity that we carry out, all of which meets the charities test, our transparent governance system, and our social aims.

Trustee recruitment and appointment

We will conclude a Diversity Audit of the charity in 2024, and have identified skill gaps which could be met by new Trustees. Trustee Recruitment will take place in the period October-December 2024 to attract new Trustees. Applications are made via our website and notice of upcoming vacancies will be shared in our networks and beyond. Appointment of trustees will be by a majority vote at a board meeting. No external organisations are allowed to appoint charity trustees.

Achievements and Performance

2023 was a year of big transitions, in a challenging landscape. Most significantly, Think Circus became a registered charity. We were previously a Community Interest Company, and in practice we still operate as a social enterprise, using our traded income from events services to make our community programmes less reliant on grants. Becoming a SCIO has made it easier for us to access support, and gain recognition for what we do.

In the light of funding cuts across the UK, and the cost of living crisis affecting our participants, we are concentrating on our core programmes in 2024, to build a firm foundation for the future. We want to keep bringing moments of awe and levity into the everyday.

2023-24 saw many new milestones for Think Circus, including running two circus camps, our transition from CIC to SCIO, and management of a community circus space at Ocean Terminal, as part of the Wee Hub community takeover of a former Debenhams unit. The delivery of open circus drop-in sessions made a huge impact in our levels of engagement and ability to reach new audiences and wider demographics. We are enormously proud of our achievements over the last year. This will help Think Circus to thrive in the long-term so we are better able to support our participants.

Cabarets and Showcases:

As part of our residency at Ocean Terminal, we delivered four circus cabaret events with 270 audience members, showcasing new material from circus professionals and internationally renowned artists alongside performers from our Teen Circus Club. Tickets were by donation and all events were family friendly, allowing us to reach new audiences.

New Website and Booking System:

We launched our new website in November, led by (Media Coordinator) and digital consultant (Gently Created). also built us a bespoke booking system, so we can now support more artists and clients.

A Night in the Stars:

We produced an original piece of circus theatre, featuring (acrobatics) and (juggling) in collaboration with Edinburgh Science. This piece was inspired by the James Webb Space Telescope and our research included consultation with an astrophysicist about concepts of time and light. The piece premiered at the Science Festivals Lates programme.

Parade to the Park:

Workshops were delivered to six community groups compromising 270 participants across Leith: Sikh Sanjog, Kin Collective, LGBT Youth, the Wee Museum of Memory and Dnipro Kids. We also created a transportable mural with artist Sarah Wakeford visiting our circus classes for inspiration. The project culminated in a parade to Victoria Park for workshops and circus shows.

HoopScotch Hoop Festival: The festival invites professionals, hobbyists and beginners to come together to celebrate all things hula hoop. Masterclasses were taught by , . A social Sunday and free community hula

hoop workshop encouraged community connections and included artists, members of Teen Circus, family sessions and our volunteer team.

Operations

Safeguarding: Working with children and young people is integral to our model and we take our responsibilities extremely seriously. Through consultation with our teaching team and via good practice sharing from CircusWorks and EYCO (the European Youth Circus Organisation) we have developed detailed safeguarding policies and procedures (accessible on our website for all participants and parents/guardians to view). We share these policies with all staff and freelancers, but we intend to produce a short online learning module covering our procedures and providing opportunity for dialogue.

Safe Practices: We share practice with youth organisastions (e.g YMCA via InTandem) and techniques for keeping participants safe and healthy (ie. Warmups, cooldowns, injury prevention) from CircusWorks and via the expertise of our teaching team.

Fair Work: we have published our Fair Work Statement and intend to produce a Fair Work Policy by 2025. We anticipate that our EDI and Skills Audit of our Board will highlight a need for a Board member with Fair Work knowledge and experience. Think Circus is a registered Living Wage Employer, pays industry rates above Equity and BECTU minimum, and is committed to upholding the principles of Fair Work.

Sustainability: We conducted a review of our Sustainability practices, and launched a new policy which includes travel and materials procedures and incentives for sustainable choices. We carried out consultation and briefing with our freelance team, as our performance work spans across all of Scotland and includes 50 freelance performers.

Funders

Our work was made possible by the generous support of: Ponton House Trust Arnold Clark Community Foundation The National Lottery: Young Start Awards for All The Scottish Children’s Lottery Trust

Financial Review

Period 12[th ] June 2023 – 30[th] June 2024

Income

Expenditure

Donations	£22,888
Legacies	£0	Direct Delivery	£83,128
Grants	£27,519	Fundraising	0
Fundraising	£0	Governance	0
Rents from land & buildings Gross receipts from	£0	Preparation of annual accounts Legal costs	£994 £92
other charitable	£52,587
activities

Statement of the charity’s policy on reserves:

In light of the scope, definition and purpose, the Company aims to maintain reserves consisting of

a) Amount to cover 3 months of operating costs
b) Amounts to meet redundancy liabilities
c) Amounts to cover dilapidation costs - £250

Total required: £5,736

At the end of our accounting period (12[th] June 2023-30[th] June 2024) the organisation held reserves of £2,963. In accordance with our Reserves Policy we are continuing to build up reserves.

Donated facilities and services

We do not have any donated facilities and services.

Declaration Signed on behalf of the charity trustees- Print name Designation Director Date 2 October 2024 10

Enter SC No. below

APPENDIX 2

Enter charity name below

Think Circus SCIO

SC052613

Receipts and payments accounts

				Period start date	Period start date	Period start date	Period start date	Period start date				Period end date	Period end date	Period end date	Period end date
	For the period from	12 Day			June Month			2023 Year	to	Day 30		Month June				Year 2024
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	Total funds last
	to nearest £	to nearest £	to nearest £			to nearest £				to nearest £			to nearest £		to nearest £		to nearest £	to nearest £
A1 Receipts
Donations	22,888												22	22	22	22,888
Legacies													-	-	-	-
Grants		27	27	27,519									27	27	27	27,519
Receipts from fundraisingactivities													-	-	-	-
Gross tradingreceipts													-	-	-	-
Income from investments other than
land and buildings													-	-	-	-
Rents from land & buildings													-	-	-	-
Gross receipts from other charitable
activities	52,587												52	52	52	52,587
													-	-	-	-
*A1 Sub total*	A1 Sub total 75,475	27,519	27,519	27,519		-	-	-		-	-	-	102,994	102,994	102,994	102,994	-	-
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 75,475 27,519 - ~~——~~										- -	- -	- -	- - - 102,994	- - - 102,994	- - - 102,994	- - - 102,994	- -	- -
A3 Payments
Expenses for fundraising activities													-	-	-	-
Gross trading payments													-	-	-	-
Investment management costs													-	-	-	-
Payments relating directly to charitable	Payments relating directly to charitable
activities	71,266	11	11	11,862									83	83	83	83,128
Grants and donations
													-	-	-	-
Governance costs:
													-	-	-	-
Audit / independent examination													-	-	-	-
Preparation of annual accounts	994												994	994	994	994
Legal costs	92												92	92	92	92
Other	Other
													-	-	-	-
													-	-	-	-
**A3 Sub total **	72,352	11,862	11,862	11,862		-	-	-		-	-	-	84,214	84,214	84,214	84,214	-	-
A4 Payments relating to asset and
investment movements
Purchases of fixed assets 160 410 570 Purchase of investments - A4 Sub total 160 410 - - 570 - Total payments 72,512 12,272 - - 84,784 - ~~SSSSS~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	2,963 15,247 - - 18,210 - - 2,963 15,247 - - 18,210 - ~~——————~~

APPENDIX 2

Think Circus SCIO

SC052613

Section B Statement of balances

Details	Unrestricted funds to nearest £ 2,963	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					-
Surplus / (deficit) shown on receipts and payments account		15,247			18,210
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	2,963	15,247	-	-	18,210	-
	-	-	-	-	-	-
			Fund to which	asset belongs	Market valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total - Fund to which liability relates	-	-	-
					Amount due to nearest £	Last year to nearest £





Details			Total Fund to which liability relates		-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature			Total Print Name		-	-
						Date of approval
						29th October 202

/ Statement of balances

December 2007

APPENDIX 2

Think Circus SCIO

SC052613

Section C Notes to the Accounts

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

Think Circus SCIO exists to improve confidence and wellbeing in young people, families and adults, through the experiences of learning circus in a supportive setting. We reach over 10,600 participants each year, and our proudest achievement is running regular youth and family programmes in areas experiencing multiple deprivation. Our mission is to create a supportive community where failure is celebrated, confidence grows, and the impossible becomes real.

We provide weekly youth classes, Sunday Family Circus sessions for all ages, a project for adolescent girls, and a teen circus club. We offer regular free sessions to over 2,400 people annually, and have 120 regular beneficiaries aged between 5-16. In particular, through our sessions, we support teens circus to build their confidence, be active and make new friends.

Type of activity or project supported Forest Circus - YoungStart CommunityCircus	Number of grants made £	Number of grants made £
	1	9,344
	2	18,175



	Total	27,519

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		£
At the time the charity was set up it was agreed that one of the trustees would be paid as chief executive.		14,981





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

C2 Grants

C3a Trustee remuneration

C3b Trustee remuneration - details

C4a Trustee expenses

	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

Think Circus SCIO

SC052613

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	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 £
Donation from closingThink Circus CIC	22,588				22,588
Individuals	300				300
					-
					-
Total 2 Grants	22,888	-	-	-	22,888	-
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
TNL Community Fund - Community Circus		15,675			15,675
Scottish Childrens Lottery Fund		2,500			2,500
Young Start		9,344			9,344
					-
Total - - Unrestricted funds to nearest £ 3 Gross receipts from other charitable activities	-	27,519			27,519	-
		- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
Delivery of classes, workshops and providing entertainment	52,587				52,587
					-
					-
					-
					-
					-
					-
					-
Total	52,587	-	-	-	52,587	-
	-	-	-	-	-	-

4 Payments relating directly to charitable activities

Unrestricted funds to nearest £ 51,363 945 35 16,185 1,452 546 150 319 55 216	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £ 62,266 1,148 35 16,185 2,208 546 150 319 55 216 -	Total last period to nearest £
51,363	10,903			62,266
945	203			1,148
35				35
16,185				16,185
1,452	756			2,208
546				546
150				150
319				319
55				55
216				216

				-
71,266	11,862	-	-	83,128	-
-	-	-	-	-	-

Additional notes (1)

December 2007

APPENDIX 2

SC052613

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below Delivery of workshops, classes and entertainment	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	22,888				22,888
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities	52,587				52,587
*Sub total* Receipts from asset & investment sales	75,475	-	-	-	75,475	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	75,475	-	-	-	75,475	-
					-
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities	71,266				71,266
Grants and donations					-
Governance costs:					-
Audit / independent examination	994				994
Preparation of annual accounts					-
Legal costs	92				92
					-
					-
*Sub total* Payments relating to asset and investment movements	72,352	-	-	-	72,352	-
					-
Purchases of fixed assets	160				160
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	160	-	-	-	160	-
					-
	72,512	-	-	-	72,512	-
					-
	2,963	-	-	-	2,963	-

					-

	2,963	-	-	-	2,963	-
					-
Nature and purpose of funds

Page 5

Additional notes (2)

December 2007

APPENDIX 2

Think Circus SCIO

SC052613

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts	Restricted fund 1 - enter name of fund below Forest Circus - Young Start	Restricted fund 2 - enter name of fund below National Lottery Awards for All - Community Circus	Restricted fund 3 - enter name of fund below Childrens Lottery - Community Circus	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-
Legacies					-
Grants	9,344	15,675	2,500		27,519
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	9,344	15,675	2,500	-	27,519	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	9,344	15,675	2,500	-	27,519	-
					-
Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities	9,184	2,678			11,862
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	9,184	2,678	-	-	11,862	-
					-
Purchases of fixed assets	160	-	250		410
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	160	-	250	-	410	-
					-
	9,344	2,678	250	-	12,272	-
					-
	-	12,997	2,250	-	15,247	-

					-

	-	12,997	2,250	-	15,247	-
					-
Nature and purpose of funds

Page 6

Additional notes (3)

December 2007

APPENDIX 3

----- Start of picture text -----
’
Independent examiner s report on the accounts V2
Report to the Charity name
trustees/members of Think Circus SCIO
Registered charity SC052613
number
On the accounts of the Period start date Period end date
charity for the period Day | Month Year Day | Month Year
12 June 2023 to 30 June 2024
Set out on pages 1 to 6 (remember to include the page
numbers of additional sheets)
----- End of picture text -----

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) 2005 Act and the 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.	The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the 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.	The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the 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 examiner’s statement	My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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: • 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 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.
Signed: Name:		Date:	29 October 2024
Relevant professional qualification(s) or body (if any):	ICAS
Address:	Social Enterprise AccountancyScotland CIC
	Blue Square Offices
	272 Bath Street, Glasgow, G2 4JR

*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 COMete if the exaniw needs to highlvJht materia yd)lems. Glve here brlef detalls of any items that the examiner wishes to disclose