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GIVING BACK (SCIO)
TRUSTEES’ ANNUAL REPORT AND THE ACCOUNTS FOR THE YEAR TO
30 NOVEMBER 2025
Charity Number SC052978
BK PLUS LIMITED
Certified Chartered Accountants Stannergate House 41 Dundee Road West Broughty Ferry Dundee DD5 1NB
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GIVING BACK (SCIO)
CONTENTS
YEAR ENDED 30 NOVEMBER 2025
| CONTENTS | PAGE |
|---|---|
| Charity information | 1 |
| Trustees’ Annual Report | 2 |
| Independent Examiner's report | 8 |
| Statement of receipts and payments | 9 |
| Statement of balances | 10 |
| Notes to the accounts | 11 |
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GIVING BACK (SCIO) CHARITY INFORMATION
| Registered charity name | Giving Back (SCIO) |
|---|---|
| Charity number | SC052978 |
| Principal office | Unit 3 |
| Spalding House | |
| 90-92 Queen Street | |
| Broughty Ferry | |
| Dundee | |
| DD5 1AJ | |
| Committee | Roisin Smith (Chairperson) |
| Andy Goudie (Vice Chairperson) | |
| Nikki Robertson (Trustee) | |
| Arlene Stuart (Trustee) | |
| Steve Conacher (Treasurer) | |
| Louisa Reid (Secretary) | |
| Independent examiner | Iain McBride C.A. |
| bk plus Limited | |
| Stannergate House | |
| 41 Dundee Road West | |
| Broughty Ferry | |
| Dundee | |
| DD5 1NB | |
| Bankers | Co-operative Bank |
| 29 Gordon Street | |
| Glasgow | |
| G1 3PF |
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TRUSTEES’ ANNUAL REPORT (continued) YEAR ENDED 30 NOVEMBER 2025
GIVING BACK (SCIO)
The Trustees of Giving Back (SCIO) (“the charity”) present their report and the unaudited accounts of the charity for the year ended 30 November 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Reference and administrative details are shown in the schedule of charity information on page 1 of the Financial Statements.
THE TRUSTEES
The Trustees who served the charity during the year were as follows:
Roisin Smith (Chairperson) Andy Goudie (Vice Chairperson) Nikki Robertson (Trustee) Arlene Stuart (Trustee) Steve Conacher (Treasurer) Louisa Reid (Secretary) Sharon Hodgson (Trustee) (Resigned 21/02/2025)
STRUCTURE, GOVERNANCE AND MANAGEMENT
Giving Back (SCIO) was founded under a Deed of Constitution and is a Scottish Charity (No. SC052978). Copies of the Constitution are available on request.
The charity is the responsibility of the Trustees. The day-to-day management of the charity is the responsibility of the Trustees.
METHODS ADOPTED FOR RECRUITING AND APPOINTING NEW TRUSTEES
The maximum number of charity trustees is 12 and the minimum number of charity trustees is 5. All Trustees give their time voluntarily and received no benefits from the charity.
The Trustees may at any time appoint any person (subject to constitution clause 15 and providing they are not debarred under clause 17) to be a charity trustee - by way of a resolution passed by majority vote at a Trustees meeting.
OBJECTIVES AND ACTIVITIES
The purposes of Giving Back (SCIO) are:
a) The prevention or relief of poverty in Dundee (but without limitation to the area)
b) The provision of recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended
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TRUSTEES’ ANNUAL REPORT (continued) YEAR ENDED 30 NOVEMBER 2025
GIVING BACK (SCIO)
c) The relief of those in need by reason of age, ill health, disability, financial hardship or other disadvantage.
SUMMARY OF THE MAIN ACTIVITIES IN RELATION TO THESE OBJECTIVES
Giving Back recognises that the cost-of-living crisis has affected everyone, with increases to mortgages, electricity, food, clothing etc, and it is not only people on benefits who are struggling. We will work on assisting everyone who needs support and will not discriminate because of a postcode or an area that they live in. We are aware that some community members in Broughty Ferry need assistance.
Therefore, Giving Back is developing and working with individuals in a holistic person-centred way and looking at not only the effects of the cost-of-living crisis by supporting through the cash first approach, but also tackling the effects this has by assisting in recovery from mental health and substance use issues.
We deliver this via various projects:
The Youth Employability Programme has developed from research by Dundee City Council which shows youth unemployment rising in the area. It assists 16-25 year olds in the area who are neurodiverse and/or have mental health issues to develop and gain employability skills. This
programme employs the young person for 6 months. Within this
time they will work one day a week with a business in the area and
work on a support plan to assist their own personal development
around their own individual needs.
Forma Mentis is a pioneering team that offers expert advice and guidance to individuals navigating the complex landscape of benefit support and the completion of relevant forms and paperwork. The team are experts in substance use, mental health and poverty, and will strive to be the go-to resource for anyone seeking reliable and up to date information. The staff have long established partnerships and use a multi-agency approach alongside other services in Dundee to enable them to provide signposting to, and information from other services. Our Development Worker delivers group work and supports our apprentices on the Youth Employability Programme.
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GIVING BACK (SCIO)
TRUSTEES’ ANNUAL REPORT (continued)
YEAR ENDED 30 NOVEMBER 2025
Sakura will be our community hub/cafe based in an old bowling club pavilion at Dawson Park. This commercial enterprise is intended to provide us with financial resilience and also provide facilities and activities for the people of Broughty Ferry and Dundee as well as offering a food larder and providing community groups a place to meet and socialise.
Giving Back as an organisation also provides support for other charities on funding as well as holding events for the community.
SUMMARY OF THE MAIN ACHIEVEMENTS OF THE CHARITY DURING THE YEAR
Community Events
This year, we continued to hold our family fun days on the beach and with over 400 people attending. Additionally we partnered with Scottish Association for Mental Health at Dawson Park Community Garden for 3 events with over 700 people participating.
Sakura Community Cafe/Hub
On 12 September 2025 we finally signed the lease for the bowling club pavilion.
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TRUSTEES’ ANNUAL REPORT (continued)
YEAR ENDED 30 NOVEMBER 2025
GIVING BACK (SCIO)
This was followed by a front-page article in The Courier which included information about a number of community engagement events which we held throughout October.
More media coverage came via That’s TV Tayside as we were interviewed about the project plans and how people could find out more.
Youth Achievement Awards
Giving Back has become a delivery hub for the Youth Achievement Awards (“YAA”), with several trained staff supporting learners in their journey and we now offer the following: Hi5, Dynamic Youth Award and Youth Achievement Award.
A YAA is an accessible nationally recognised Scottish Qualifications Authority customised award for young people which provides a framework to accredit their personal learning and achievement.
These awards are available to those on our YEP as well as those attending our groups.
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YEAR ENDED 30 NOVEMBER 2025
GIVING BACK (SCIO)
TRUSTEES’ ANNUAL REPORT (continued)
New Group
We launched ‘Feel Good Thursday’ in October 2025. This activity programme focuses on ‘social health’ and was developed through community engagement. Its core themes include learning and development, partnership working, therapeutic creative activities, and outreach. The programme’s mission is to promote recovery, combat stigma and loneliness, and build community resilience by delivering fun, creative activities.
In November 2025, Pam attended the national Female Business Awards in Manchester and was awarded Runner-Up in the highly competitive “Services to the Local Community” category.
The Female Business Awards celebrate the very best in female entrepreneurship, leadership, and community contribution across the United Kingdom. To stand out among established and long-running organisations and secure the Runner-Up position is an amazing feat at such an early stage in Giving Back’s journey.
Pam’s vision and tireless commitment to serving our community clearly resonated with the judges. Massive congratulations to Pam for this outstanding achievement. Her leadership continues to inspire every member of the team and reaffirms our commitment to making a lasting positive difference.
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GIVING BACK (SCIO)
TRUSTEES’ ANNUAL REPORT (continued)
YEAR ENDED 30 NOVEMBER 2025
FINANCIAL REVIEW
The main source of income is from grant funders, with a small amount from donations and fundraising events.
The results for the year are set out on the Statement of Receipts and Payments. The results show a surplus of £3,140 (2024 – £34,107), with closing unrestricted cash funds of £9,727 (2024 – £8,854) and restricted cash funds of £27,520 (2024 – £25,253) being carried forward.
DONATED FACILITIES, SERVICES AND GOODS FOR THE CHARITY’S USE
We have received donations of items for the Sakura community cafe/hub, from local residents, businesses and groups. Adrian at Spalding House has provided us with larger storage facilities in the city centre free of charge.
We have received donations of IT equipment from HCS (Home & Business Computer Support).
We have received clothing donations from the community for us to sell on Vinted and also give out for free at our jumble sale.
The Statement of Receipts and Payments does not reflect any value for donated facilities, services and goods.
RESERVES POLICY
We are still in the process of establishing our reserves policy as we continue to focus on funding. However, during the new financial year we will be provided with a new income stream as the Sakura community cafe/hub will open. We will then develop an appropriate reserves policy.
Signed on behalf of the Committee
Unit 3 Spalding House 90-92 Queen Street Broughty Ferry Dundee DD5 1AJ
Roisin Smith Chairperson
23 March 2026
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GIVING BACK (SCIO)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GIVING BACK (SCIO) YEAR ENDED 30 NOVEMBER 2025
I report on the receipts and payments accounts of the charity for the year ended 30 November 2025 which are set out on pages 9 to 14.
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 Accounts Regulations). The charity's Trustees consider that the audit requirements of Regulation 10(1)(a) to (c) of the 2006 Accounts 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 matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S STATEMENT
My examination is carried out in accordance with the 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
During 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 the accounting requirements of regulation 9 of the 2006 Accounts Regulations
have not been met; or
(2) to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
Iain McBride C.A. Independent examiner bk plus Limited Stannergate House 41 Dundee Road West Dundee DD5 1NB
23 March 2026
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GIVING BACK (SCIO)
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED 30 NOVEMBER 2025
| Unrestricted | Restricted | Total Funds |
Total Funds | ||
|---|---|---|---|---|---|
| Funds | Funds | 2025 |
2024 | ||
| Note | £ | £ | £ | £ | |
| RECEIPTS | |||||
| Donations | 139 | - | 139 | 280 | |
| Grants | 23,000 | 70,965 | 93,965 | 81,836 | |
| Receipts from fundraising | |||||
| activities | 1,854 | 10 | 1,864 | 2,958 | |
| ----------------------------------- | --------------------------------- | --------------------------------- | ---------------------------------- | ||
| TOTAL RECEIPTS | 24,993 | 70,975 | 95,968 | 85,074 | |
| ----------------------------------- | --------------------------------- | --------------------------------- | ---------------------------------- | ||
| PAYMENTS | |||||
| Costs of charitable | |||||
| activities | 4 | 24,098 | 68,730 | 92,828 | 50,967 |
| ---------------------------------- | ---------------------------------- | ---------------------------------- | -------------------------------------- | ||
| TOTAL PAYMENTS | 24,098 | 68,730 | 92,828 | 50,967 | |
| NET RECEIPTS | 895 | 2,245 | 3,140 | 34,107 | |
| --------------------------------- | --------------------------------- | ------------------------------------ | ----------------------------------------- | ||
| Transfers | (22) | 22 | - | - | |
| --------------------------------- | -------------------------------- | ---------------------------------- | --------------------------------- | ||
| SURPLUS FOR YEAR | 873 | 2,267 | 3,140 | 34,107 | |
| ========== | ========== | ========== | ========== |
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GIVING BACK (SCIO)
STATEMENT OF BALANCES
30 NOVEMBER 2025
| Total Cash | Total Cash | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Funds | Funds | |
| Cash Funds | Cash Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| FUNDS RECONCILIATION | ||||
| Cash at bank and in hand | ||||
| – 01 December 2024 | 8,854 | 25,253 | 34,107 | - |
| Surplus for year | 873 | 2,267 | 3,140 | 34,107 |
| -------------------------------- | ------------------------------------ | --------------------------------------- | ---------------------------------------- | |
| Cash at bank and in hand – 30 November 2025 |
9,727 | 27,520 | 37,247 | 34,107 |
| =========================== | ================================ | ================================== | ================================== | |
| CASH AT BANK AND IN HAND | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Co-operative Bank | 37,247 | 34,107 | ||
| Cash in hand | - | - | ||
| -------------------------------------- | ---------------------------------- | |||
| 37,247 ================================== |
34,107 ================================== |
The Notes on pages 11 to 14 form an integral part of these financial statements.
Approved by the Trustees on 23 March 2026 and signed on their behalf by:-
Roisin Smith Chairperson
Steve Conacher Treasurer
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GIVING BACK (SCIO) NOTES TO THE ACCOUNTS
YEAR ENDED 30 NOVEMBER 2025
1. BASIS OF ACCOUNTING
These accounts have been prepared on the Receipts and Payments basis 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”).
2. NATURE AND PURPOSE OF FUNDS
Funds are classified as either restricted or unrestricted funds, defined as follows:
Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund together with a fair allocation of management and support costs.
3. TRUSTEES’ REMUNERATION
No remuneration was paid to Trustees for services as a Trustee during the year (2024 - £nil). As a matter of course, the charity refunds to Trustees any costs paid by them personally in relation to the normal operation of the charity.
4. COSTS OF CHARITABLE ACTIVITIES
| Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Rent & water rates | 2,294 | - | 2,294 |
2,811 |
| Wages & salaries costs | 13,281 | 64,911 | 78,192 |
38,406 |
| Subscriptions | 1,049 | 114 | 1,163 |
807 |
| Costs of activities provided | 1,490 | 2,480 | 3,970 |
2,797 |
| Purchases of equipment | 83 | 217 | 300 |
2,906 |
| Insurance | 878 | - | 878 |
252 |
| Phone & IT | 1,601 | 471 | 2,072 |
1,577 |
| Professional fees | 1,940 | - | 1,940 |
367 |
| Sundry costs | 1,482 | 537 | 2,019 |
1,044 |
| ---------------------------------- | ---------------------------------- | ---------------------------------- | ---------------------------------- | |
| 24,098 | 68,730 | 92,828 |
50,967 | |
| ================================== | ================================== | ================================== | ================================== |
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GIVING BACK (SCIO)
NOTES TO THE ACCOUNTS
YEAR ENDED 30 NOVEMBER 2025
5. ANALYSIS OF RESTRICTED FUNDS
Restricted funds
| Restricted funds | ||||||
|---|---|---|---|---|---|---|
| At 1 Dec 2024 | Income | Expenditure | Transfers At 30 Nov 2025 | |||
| £ | £ | £ | £ | £ | ||
| Dundee Volunteer and Voluntary | 4 | - | (4) | - | - | |
| Action | ||||||
| National Lottery | 10,042 | - | (10,042) | - | - | |
| NHS Tayside Charitable | ||||||
| Foundation | 9,589 | - | (9,589) | - | - | |
| DCC Holiday Fund | - | 500 | (500) | - | - | |
| Corra Foundation | 10 | - | (10) | - | - | |
| DCC Common Good Fund | 1,393 | - | (1,393) | - | - | |
| DCC Equality & Diversity Fund | - | 700 | (700) | - | - | |
| James Wood Bequest Fund | 2,000 | - | (2,000) | - | - | |
| Scot Mid Cooperative | 272 | - | (272) | - | - | |
| Dundee ADP | 1,371 | - | (1,371) | - | - | |
| MVV Sponsorship | 17 | 10 | (4) | - | 23 | |
| New Park Educational Trust | 555 | - | (577) | 22 | - | |
| St Katherines | - | 1,000 | (1,000) | - | - | |
| NHS Tayside Charitable | ||||||
| Foundation 2025 | - | 18,334 | (17,104) | - | 1,230 | |
| Young Start | - | 32,870 | (19,229) | - | 13,641 | |
| Big Give | - | 1,001 | (1,001) | - | - | |
| DCC ADP Fund | - | 2,587 | (620) | - | 1,967 | |
| DCC Cost of Living Fund | - | 973 | (314) | - | 659 | |
| Hugh Fraser | - | 3,000 | (3,000) | - | - | |
| Northwood Trust | - | 10,000 | - | - |
10,000 | |
| ----------------------------------------- | ---------------------------------- | ------------------------------------------ | --------------------------------- | ----------------------------------------- | ||
| 25,253 | 70,975 | (68,730) | 22 | 27,520 | ||
| ======================================== | ======================================== | ============================================== | ================================== | =========================================== |
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GIVING BACK (SCIO) NOTES TO THE ACCOUNTS
YEAR ENDED 30 NOVEMBER 2025
5. ANALYSIS OF RESTRICTED FUNDS (CONTINUED)
Restricted funds
| Restricted funds | ||||
|---|---|---|---|---|
| At 30 Nov | ||||
| Income | Expenditure | Transfers | 2024 | |
| £ | £ | £ | £ | |
| Dundee Volunteer and Voluntary | 7,242 | (7,238) | - | 4 |
| Action | ||||
| National Lottery | 19,399 | (9,357) | - | 10,042 |
| NHS Tayside Charitable | ||||
| Foundation | 23,324 | (13,735) | - | 9,589 |
| DCC Holiday Fund | 628 | (751) | 123 | - |
| DCC Community Safety Fund | 488 | (492) | 4 | - |
| Corra Foundation | 3,000 | (2,990) | - | 10 |
| DCC Common Good Fund | 4,275 | (2,882) | - | 1,393 |
| DCC Equality & Diversity Fund | 750 | (750) | - | - |
| James Wood Bequest Fund | 2,000 | - | - | 2,000 |
| Scot Mid Cooperative | 272 | - | - | 272 |
| Dundee ADP | 2,520 | (1,149) | - | 1,371 |
| MVV Sponsorship | 938 | (921) | - | 17 |
| New Park Educational Trust | 2,000 | (1,445) | - | 555 |
| ---------------------------------- | ---------------------------------- | ---------------------------------- | ---------------------------------- | |
| 66,836 | (41,710) | 127 | 25,253 | |
| ================================== | ================================== | ================================== | ================================== |
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YEAR ENDED 30 NOVEMBER 2025
GIVING BACK (SCIO) NOTES TO THE ACCOUNTS
5. ANALYSIS OF RESTRICTED FUNDS (CONTINUED)
The purposes of the restricted funds are:
Dundee Volunteer and Voluntary Action – for forma mentis (a mental health & wellbeing project) expenses
National Lottery – for forma mentis project expenses
NHS Tayside Charitable Foundation – for project to deliver a community café DCC Holiday Fund – to fund equipment for beach activities done over the summer holidays DCC Community Safety Fund – for forma mentis project work over the school holidays Corra Foundation – for youth employability programme
DCC Common Good Fund – for senior project developer salary to develop new projects DCC Equality & Diversity Fund – for training as part of the youth employability programme James Wood Bequest Fund – for youth employability programme Scot Mid Cooperative – for sports equipment
Dundee Alcohol and Drug Partnership (ADP) – to fund project to do community consultation on mental health and substance abuse issues in the community
MVV Sponsorship – for equipment for the community café
New Park Educational Trust – for equipment for the youth employability programme St Katherines – for youth employability programme
NHS Tayside Charitable Foundation 2025 - for youth employability programme Young Start – for costs related to the youth employability programme Big Give – for items for the community café DCC ADP – for forma mentis project expenses DCC Cost of Living – costs for holding events to support the community Hugh Fraser – for youth employability programme Northwood Trust – for costs associated with the Sakura café
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