APPENDIX 1 OSCR Period start dale Period end dale Month 07 Day 01 Year From 2024 To 31 2025 Scollish Charity Regulator Office of the S¢ottish Charlty Rggulator Reference and administration details Charlty name Other names charlty Is known by Règlst•r•d ¢harlty numbor Charlty's prln¢lpal addr•s$ EACHA Cut and Connect SCIO SC052895 49 John Finni& Slwel Kilmamock Post¢odo KA1 18L Names of the charlty truste85 on date of approval of Trusto0$' Annual Roport Namo of pgrson (or body) entltled to appolnt trustee Ilf any) Tfustse name Offlco (ff any) Datss act•d It not for wholo y•ar Davld Cameron Chairperson Treasuror Gayle Watson 8t•phon M¢CutGh•on Secretary 10 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details Names of all other charlty trusts•$ durlng th8 porlod, If any* (for èxamplè, those who reslgned part way through tho flnanclal p•rfod) Name Dates a6tad11 not forwhole year Structure, governance and management Type of governlng docufflent Constiluts'on of a Scotb5h Charitable Incorporated Organisation ISCIO} Trusteo rocrultmgnt and appolntment Trustees are recrulted and appointed In accordan¢8 with th& SCIO'S conslitulion. New tnjstees are identified through open ffjcruilment and co- option. approved by exisling trustees. Objectives and activities Charltable purpose8 EACHA Cul and Connect SCIO provides free hairdressing and wellbeing services lo isolated and disadvantaged individuals across East Ayrshire and the surrounding area. reduang social isolation and supporting mental health and wellbeing. Summary of th• maln actlvltleg In relatlon to thes8 objects During the year the charity continued to deliver free hairdressing services lo care homes. community centres and individuals who are housebound or otheise unable to access mainstream services. Grant-funded outreach sessions were held aeross East Ayrshire. The charity also provided training and volunteering opportunities lo support skills development in the community.
APPENDIX 1 Achievements and performance Summary of the maln achlevomonts of The charity delivered servi¥ to over 500 individuals during the period. tho charlty durlng the Ilnanclal perlod National Lottery funding of £89,655 and EAC grant funding of £51,213 enabled significant expansion of outreach activities. Financial review Brlef statemènt of the charlty's pollcy on resorvos Th8 trustees aim to maintain free reseThes equivalent to approximately three months of operating expenditure. Al the period end the charlty held bank balanS of £66,496. representing a surplus for the year of £8,959. The Iruslees consider this level of reseNe$ lo be appropriate given the charity's funding posiknon and ongoirKJ grant commitments. Detalls of any d8flclt The charty recorded a surplus of £8.959 for the year ended 31 July 2025 {2024: surplus of £57.5371. There is no deficit to report. Donated facllltles and servlces (If any) No donaled lacilities or services were received during the period.
APPENDIX 1 Other optional information Declaration The tru$teo8 doclore that thry hav& approvod the trustees. roport above. Slgn•d on behalf of tho charlty's trustaes Slgnaturg{sl Davld Cameron OSCR will accopi dlgltel or typed slgll&turoS Full name{sl Davld Cameron Posltlon l•.g. Chalrl Chalrperson Dats 1010512026
APPENDIX Z EAGHA Cutand Connect SCIO SC052895 OSCR Receipts and payments accounts 2Q24 31 &J 2025 Fortho p frnrn S(olih Chanty Reithalor Section A Statement of recei ts and pa wnents ToL%l lundfi lasL ¢ur¥ent perfod Al R•¢ DonalNMS L¢ 8¢ Gran 140 ReGC Gros8 InGOrn0fr( and Èn13 &bJ Gloss feGepts Al st toral A2R•¢•W•f¥om4M•t & In¥1MIni rN A2 Sub Iiit•l f4lJl• 1MOJ4 A3Piyffl•ni• Giotss InvoslmitmwwuDnI rul paym2n¢t h)ch%l a¢iiVrt Gi£nts GovornwACts. Pr•pBrJihi 01anrxc C05 Otsr AJ S¢th 10¢•1 A4 P4ym•ni• rn191109 to •••rt•n Purchpgod InYoilmDnls A4 ¢0¢•1 Pl•ir•C•trIfyyffl•t1J AS Trirffjf•r• lol1lrLj
APP£IOX 2 EACHA Cut and Connect SCIO Section B Statement of balances SC052895 TtslAI lastp•rlol IL l ¢i•hfurAS 57.53T h and •ndol)w
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t4r B? Inv••¢minti LN#yw BJ othr4B••t• la*y 8lwidbY om Dal• of 4PPToY41 ACPFA Cvl S0 tIP tJBtsntser2007
APPENDIX 2 EACHA Cutand ConnectSCIO SC052895 Section C Notes to the Accounts C1 Nalure purp088 of fund5 (may bo $tated on anaty818 01 funds work8h88tsl Type ol actlvily orproSect 511PPOrtod C2 Qr4n C3• Tru8to0 romun•ratkn 1fllorernuthn was dwry the pertil lo•ry ¢b•rty trysty• L 01) Cn•¢i•tra truiiee Aulhorfty undotwhich pald C3bTrust•• r•mun•ratknn. C4a Tru•t•• •xp•n••• noexpemqs war• W iowy trutt•thxiig ty)x (Uhrri• Comp $•cl 4bl C4bTru•i•• •xp•n••8- d•t41 (ei Nature ol relallonshl NaluTr ol lrnn53cllon C5 Tran88Ctlons wtth truBto0• and ¢onn•ct•d p•r8on• ¢6 Other Irrformotlon EACH4 tht thnn•d scio FP A¢touni¥ 2024-25- FIPi4L.ytsxl P*Jt¢¥ DBcènknr200T
APPEKAX2 EACHA Cut and Connect SCIO SC052695 Addttional analysis111 l Donat kknd g fjr¥nl• •1 ¢urrtrtt 7¢tyllMtpDrlo ¢GTMI FLth4 J r•¢•W• Irorn othw¢hMtsty••thYO•• Tol11 L4Y•ilhré EiwnODt4• Tqlyl 101195 1QZ.Z55 13 ToLIl Cn¢er2N7
APPEMJX? SC052895 Addtyonal analysi5121 5 8i•akL¥yAnofunr••lr*dlw4 P•r4p 481 Qrc4&tr¥d SL+tiotal m•nls GID55 1nye5DDlMan3yn[Casts a morts 13$ l•lr•c•tsl(p•yiTr•ntsJ rMc•i••p ia07
APPENx i EACHA Cut and Connect SCIO 5CD52895 Additional analysis131 1 8rMkknnofr•trkt•dluf4• D14 GTBn1B rth FJrthniosfc< cPD4yofinYwWlb ollur& Lc*ib•tlUOT
APPENDIX 3 OSCR SLii1115h Cliiirily Reguknor Independent examiner's report on the accounts Report to the Charity namè truste081member8 of EACHA Cut and Connect SCIO Reg18tered ¢harlty SC05289S number On th¢ accounts of tho charlty for tho perlod Pericmj start date Month August Period end date Monih July Day 01 Year 2025 2024 31 Set out on pago8 of4ddi¥onl $W¥l Respectlve r08ponslbllltles of trustees and oxamlner The charity's truslees are responsible lor the prepafation of tha accounts In accordance with the terms of the Charities and Twslee Investment {Scotlandl 2005 Act and the CharitSes Account5 (Scollandl Regulations 2006 183 8mendedl. Th8 charity truslee$ congider that th8 audit requiffjm¢nt ol Règul8ti¢)n 10111 Idl of the Accwnls Regulations doe$ not apply. 11 is my responsibilty to examine the accounts as requlr8d under wtion 44111 Icl of ihe Aci and to stata vthelher parlicLlar matter8 have ccrfn8 lo my attenllon. Bas58 of Independent examlner's stalernent My examinalkjn bB carrted out kn accordarKe vAth Regulation 11 of 2006 AOUnt8 RegulaOn8. An examination Includes a ffjview of Ihe aC0nIrtg records kept by the chartty and a mpa90n ol the accounts presented vAth lho rg¢ords. 1181$0 indudes consideration of any unusual items or ijisdosures in the accounts aThJ seeks explanations Irom the trnjslees concemir¥J any suth matt9. Tho procedures underlaken do nol pmvlde all tha 8vid8nce that would be requlred in 8n gudlt and. 9quen1ty. I do nol express an audil oplnion on Ihg viow given by Ihe accounts. Independent 8xamln•rf$ Statemènt In th& coufge ol my *xamln8tion. no matter has corne lo my attgnlion [other than that dlsd089d on the attached pagel whi¢h gNes me reasonable cause to belleve Ihal in any material respect tho rUIreMents.. lo koep a¢¢ounlirvJ record8 in accordance section 44{11 {al of the 2005 Act and Regulation 4 01 2006 Ac¢ounts Regulations. and lo prepa accounts whith accord with Ihe accountitYJ reeords and o)mply wth Regulation 9 olthè 2006 Accounts RggulalSon8 have not tjeen mgL IY to whlch. Sn my oF4nion. attentlon ShJId be drawn In orfer to enable a propgr understsndlng of Ihe accounts to be ye9d. Slgned.": Name: Relevant professional quallficatlon(8) or body CHARTERED ASSOCIATION OF CERTIFIED ACCOUNTANTS IACCAI (If any): Datè: 21105126 MCPHERSON FCCA Address: 52 MAIN STREET AYR AYRSHIRE KA8 8EF 'Please delete the wrrds In Ihe bt3d(ets rf r¥JlaFfty. Ilthewds do apply. $6t IJ8 hav8 come to your attenlon Ihe following page. ' OSCR VAII accepidKital tywl swlures
APPENDIX 3 Dlsclosure section Only complete if the examiner needs to highlight materfal problems. Give here brief dgtalls of any Items that tho examiner wishes to dl$clos•