APPENDIX 1
| APPENDIX 1 | |||||||
|---|---|---|---|---|---|---|---|
| Trustees’ Annual Report for the period | |||||||
| ~~a a~~ | Period start date Day Month Year ~~a~~ |
Period end date Day Month |
Period end date Year |
||||
| From | To | ||||||
| 01 07 |
2024 | 30 | 06 | 2025 | |||
| Office of the ScottishCharity Regulator |
Reference and administration details
Charity name Little Thin Little Things, gs, Bi Big g Memories Memories Other names charity is known N/A by Registered charity number SC 052985 052985
Charity’s principal address 4 Watson Wa 4 Watson Way y Muirdrum
B By y Carnoustie Carnoustie
Postcode DD7 6JY ~~DD7 6JY~~
Names of the charity trustees on date of approval of Trustees’ Annual Report
| KellyMacdonald | Chairperson | N/A | N/A |
|---|---|---|---|
| Derek Henderson Derek Henderson |
Treasurer | N/A | N/A |
| Rachael Delaney Rachael Delaney |
Secretary | N/A | N/A |
1
APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
| Name | Name | Dates acted if not for whole year |
|---|---|---|
| N/A | ||
| Structure, governance and management | ||
| Type of governing document Trustee recruitment and appointment |
||
| Tt Dd | ||
| rus ee | ||
| The current trustees are those who founded the charity. No additional trustees have been appointed. A trustee induction policy has been developed and adopted should any additional trustees be appointed in the future, though there are no immediate plans to appoint further trustees as the charity is running smoothly with the current trustees. |
||
| Objectives and activities | ||
| Charitable purposes Summary of the main activities in relation to these objects |
||
| "h ii f il filii h ii f | ||
| te provson o recreatona actes, or te organsaton o recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended","the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage" |
||
| The charity invites applications, by way of an application form, from guidance teachers at two local schools to which the trustees have a connection to facilitate the provision of funds or items to families of high school age children suffering from financial hardship, or in need by way of other disadvantage, so that they may create important and lasting family memories. |
2
APPENDIX 1
Achievements and performance
Summary of the main achievements of After some difficulty, the trustees have now set up an the charity during the financial period appropriate banking arrangements. The trustees now have two bank accounts. During the accounting period, the trustees focused their efforts upon raising awareness of the charity and beginning fundraising activities. The trustees also consulted with relevant parties and finalised the referral forms, together with developing a process for how the trustees will receive and deal with applications made.
Financial review
| Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any) |
|
|---|---|
| No reserves are required. This is because the charity does not employ any staff, nor have any ongoing financial commitments or overheads. The charity operates on an application and grant basis and the balance of funds available is taken into account when considering applications. In the event that the charity has no more funds, no more applications will be invited until further funds are available. The charity maximises the income of the ~~charity for its charitable purposes minimises other expenses~~ |
|
| ~~, ,~~ Th hit d t h dfiit |
|
| e cary oes no ave a ec. | |
| Th hi h b dd filii i | |
| e carty as not een onate any actes or servces. |
3
APPENDIX 1
Other optional information
-
In order to maximise the funds available for charitable distribution and given that the charity is in the early stages of existence, the trustees have not instructed any works to be carried out by external parties, and has no outgoings. The trustees are not remunerated for their roles, nor claimed any expenses.
-
In the accounting period the trustees focused upon readying the charity to receive applications, inviting applications and raising awareness of the application process in addition to raising funds. It is anticipated that the charity will grow in the next financial year with increased income and expenditure. Indeed, in the current accounting year (2025/2026), the charity has received and granted 10+ applications which will be reflected in the accounts for the next accounting year.
Declaration
The trus tees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) OSCR will accept digital or typed signatures Full name(s) Position (e.g. Chair) Date |
||
|---|---|---|
Rachael Delaney |
||
| Rachael Joanne Delaney | ||
| Secretary | ||
| 29 March 2026 |
4
Enter SC No. below SC 052985
Enter charity name below Little Things, Big Memories
| Little Things, Big Memories | Little Things, Big Memories | Little Things, Big Memories | Little Things, Big Memories | Little Things, Big Memories | Little Things, Big Memories | Little Things, Big Memories | Little Things, Big Memories | Little Things, Big Memories | Little Things, Big Memories | Little Things, Big Memories | Little Things, Big Memories | Little Things, Big Memories | Little Things, Big Memories | Little Things, Big Memories | SC 052985 |
052985 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Receipts andpayments accounts | ||||||||||||||||||||||||
| Period start date | Period end date | Period end date | ||||||||||||||||||||||
| For the period from |
Day 01 |
Day | Month 07 |
Month | Year 2024 |
to | Day 30 |
Month 06 |
Year 2025 |
|||||||||||||||
| 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 £ | to nearest £ | |||||||||||||||
| A1 Receipts | ||||||||||||||||||||||||
| Donations | 530 | - | - | - | 530 | - | 161 | |||||||||||||||||
| Legacies | - | - | - | - | - | - | - | |||||||||||||||||
| Grants | - | - | - | - | - | - | ||||||||||||||||||
| Receipts from fundraisingactivities | 5326 | - | - | - | 5326 | - | - | |||||||||||||||||
| Gross tradingreceipts | - | - | - | - | - | - | - | |||||||||||||||||
| Income from investments other than land and buildings |
6 | - | - | - | 6 | - | - | |||||||||||||||||
| Rents from land & buildings | - | - | - | - | - | - | - | |||||||||||||||||
| Gross receipts from other charitable | ||||||||||||||||||||||||
| activities | - | - | - | - | - | - | - | |||||||||||||||||
| - | - | - | - | |||||||||||||||||||||
| A1 Sub total | A1 Sub total ~~5862~~ |
- | - | - ~~-~~ |
- | - | ~~-~~ | - | - ~~-~~ |
- | - | ~~5862~~ | - | - ~~161~~ |
- | |||||||||
| A2 Receipts from asset & | ||||||||||||||||||||||||
| investment sales | ||||||||||||||||||||||||
| Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts - - - ~~—~~ - - - - - - - - - |
- - - - - |
- - |
- - |
- - - |
- - - - |
- - - - - |
- - |
|||||||||||||||||
| A3 Payments | ||||||||||||||||||||||||
| Expenses for fundraising activities | - | - | - | - | - | - | - | |||||||||||||||||
| Gross trading payments | - | - | - | - | - | - | - | |||||||||||||||||
| Investment management costs | - | - | - | - | - | - | ||||||||||||||||||
| Payments relating directly to charitable | Payments relating directly to charitable | |||||||||||||||||||||||
| activities | - | - | - | - | - | - | - | |||||||||||||||||
| Grants and donations | - | - | - | - | - | - | - | |||||||||||||||||
| Governance costs: | - | - | - | - | - | - | - | |||||||||||||||||
| Audit / independent examination | - | - | - | - | - | - | - | |||||||||||||||||
| Preparation of annual accounts | - | - | - | - | - | - | - | |||||||||||||||||
| Legal costs | - | - | - | - | - | - | - | |||||||||||||||||
| Other | Other - |
- | - | - | - | - | - | |||||||||||||||||
| - | - | - | - | |||||||||||||||||||||
| A3 Sub total | - | - | - | - - |
- | - | - | - | - - |
- | - | - | - | - - |
- | |||||||||
| A4 Payments relating to asset and | ||||||||||||||||||||||||
| investment movements | ||||||||||||||||||||||||
| Purchases of fixed assets Purchase of investments A4 Sub total - - - Total payments - - - ~~——————~~ - - - - - - - - - 5862 - - |
- - - - - - |
- - |
- - |
- - - 5862 |
- - - - |
- - - - - 161 |
- - |
|||||||||||||||||
| Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
- - - - - - - - - - - - - ~~=——————~~ - - - - - - 5862 - - 5862 161 5862 5862 161 |
SC 052985
APPENDIX 2
Section B Statement of balances
| Categories Signed by one or two trustees on behalf of all the trustees B5 Contingent liabilities B4 Liabilities B1 Cash funds B2 Investments B3 Other assets |
Details | 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 £ |
|---|---|---|---|---|---|---|---|
| Cash and bank balances at start of year | 161 5862 |
- | - | - 161 |
161 | ||
| Surplus / (deficit) shown on receipts and payments account |
- | - | - 5862 |
||||
| - | |||||||
| - | |||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
- 6023 |
- | - | - | - 6023 |
- 161 |
|
| - | - |
- 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 l |
- - |
- - |
- - |
|||
| iability relates | Amount due to nearest £ |
Last year to nearest £ |
|||||
| - | - | - | - | ||||
| - | - | - | - | ||||
| - | - | - | - | ||||
| - | - | - | - | ||||
| - | - | - | - | ||||
| Details | Fund to which l | Total iability relates |
- - |
- - |
|||
| Amount due (estimate) to nearest £ |
Last year to nearest £ |
||||||
| - | - | - | - | ||||
| - | - | - | - | ||||
| - | - | - | - | ||||
| Signature� | Print Name | Total | - - |
- - |
|||
| Date of approval |
|||||||
| Rachael Delaney | Rachael Delaney | 29 Marc | |||||
| 29 March 2026 |
- �lease note � OSCR will accept digital or typed signatures
2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances
2
December 2007
APPENDIX 2
SC 052985
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on The funds received have all been received by way of donation or as a analysis of funds worksheets) result of fundraising and will be applied for the purposes of the charity in the following accounting years.
The additional analysis section has not been completed because all of the funds received were received by way of donation or fundraising and all for unrestricted use.
| Type of activity or project supported - - - - - |
Type of activity or project supported - - - - - |
Individual / institution - - - - - |
Number of grants made £ |
Number of grants made £ |
|---|---|---|---|---|
| - | - | |||
| - | - | |||
| - | - | |||
| - | - | |||
| - | - | |||
| Total | - - |
|||
| 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) |
X |
|||
| Authority under which paid | £ | |||
| If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b) |
this box | X | ||
| Nature of transaction | Number of trustees |
£ | ||
Nature of relationship |
Transaction amount (£) |
Balance outstanding at period end (£) |
||
| Trustees have not been remunerated, claimed expenses or entered into any transactions with themselves or connected persons. |
C2 Grants
C3a Trustee remuneration C3b Trustee remuneration - details
C4a Trustee expenses
C4b Trustee expenses - details
C5 Transactions with trustees and connected persons
C6 Other information
2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes
3
December 2007
APPENDIX 2
SC 052985
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 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 £ |
||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total 2 Grants |
- | - | - | - | - | - | |||
| - Unrestricted to nearest £ funds |
- Restricted funds to nearest £ |
- | - | - Total current to nearest £ period |
- Total last period to nearest £ |
||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total 3 Gross receipts from other charitable activities |
- | - | - | - | |||||
| - 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 £ |
||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total - - Unrestricted funds to nearest £ 4 Payments relating directly to charitable activities |
- | - | - | - | - | - | |||
| - Restricted funds to nearest £ |
- Expendable endowment funds to nearest £ |
- Permanent endowment funds to nearest £ |
- Total current period to nearest £ |
- Total last period to nearest £ |
|||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total | - | - | - | - | - | - | |||
| - | - | - | - | - | - |
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1)
December 2007
APPENDIX 2
SC 052985
Additional analysis (2)
| Receipts 5 Breakdown of unrestricted funds |
Unrestricted fund 1 - enter name of fund below |
Unrestricted fund 1 - enter name of fund below |
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 | - | ||||||
| Legacies | - | ||||||
| Grants | - | ||||||
| Receipts from fundraisingactivities | - | ||||||
| Gross tradingreceipts | - | ||||||
| buildings | - | ||||||
| Rents from land & buildings | - | ||||||
| Gross receipts from other charitable activities | - | ||||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - | |
| - | |||||||
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| - | - | - | - | - | - | ||
| - | |||||||
| Expenses for fundraisingactivities | - | ||||||
| Gross trading payments | - | ||||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | - | ||||||
| Grants and donations | - | ||||||
| Governance costs: | - | ||||||
| Audit / independent examination | - | ||||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| - | |||||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - | |
| - | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| - | - | - | - | - | - | ||
| - | |||||||
| - | - | - | - | - | - | ||
| - | |||||||
| - | - | - | - | - | - | ||
| - | |||||||
| Nature and purpose of funds | |||||||
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)
December 2007
APPENDIX 2
SC 052985
Additional analysis (3)
| Receipts 6 Breakdown of restricted funds |
Restricted fund 1 - enter name of fund below |
Restricted fund 2 - enter name of fund below |
Restricted fund 3 - enter name of fund below |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
|---|---|---|---|---|---|---|
| Donations | - | |||||
| Legacies | - | |||||
| Grants | - | |||||
| 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 |
- | - | - | - | - | - |
| - | ||||||
| Proceeds from sale of fixed assets | - | |||||
| Proceeds from sale of investments | - | |||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| - | - | - | - | - | - | |
| - | ||||||
| Expenses for fundraising activities | - | |||||
| Gross trading payments | - | |||||
| Investment management costs | - | |||||
| Payments relating directly to charitable activities | - | |||||
| Grants and donations | - | |||||
| Governance costs: | - | |||||
| Audit / independent examination | - | |||||
| Preparation of annual accounts | - | |||||
| Legal costs | - | |||||
| - | ||||||
| - | ||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - |
| - | ||||||
| Purchases of fixed assets | - | |||||
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| Nature andpurpose of funds | ||||||
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)
December 2007
APPENDIX 3
| Independent examiner’s report on the accounts V2 |
||
|---|---|---|
| Report to the | Charity name | |
| trustees/members of | Little Things, Big Memories | |
| Registered charity number |
SC 052985 |
|
| On the accounts of the | Period start date Period end date |
|
| charity for the period | Day Month Year Day Month Year |
|
| to | ||
| 01 07 2024 30 06 2025 |
||
| Set out on pages | (remember to include the page numbers of additional sheets) |
|
| 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. | ||
| 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 | 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 | do not provide all the evidence that would be required in an audit and, consequently, I do | |
| not express an audit opinion on the viewgiven bythe accounts. | ||
| Independent examiner’s | In the course of my examination, no matter has come to my attention~~[other than that~~ | |
| statement | ~~disclosed on the attached page*~~] | |
| 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: ** | Date: Helen G S Shearer 24 March 2026 |
|
| Name: | Helen G S Shearer | |
| Relevant professional | ||
| qualification(s) or body | ||
| (if any): | ||
| Address: | 27 Court Hillock Gardens | |
| Kirriemuir | ||
| DD8 4JZ |
*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.
**OSCR will accept digital or typed signatures.
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose
==> picture [408 x 634] intentionally omitted <==