Company registration number: SC743152 Charity registration number: SC053128
**OAKLEYASN LTD TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
Axiom Business Consultancy Limited Chartered Certified Accountants Montgoldrum Farm Arbuthnott Laurencekirk Aberdeenshire AB30 1LS
## **Oakleyasn Ltd Contents**
||**Page**|
|---|---|
|Reference and Administrative Details|1|
|Trustees' Report|2—6|
|Independent Examiner's Report|7|
|Statement of Financial Activities (including Income and Expenditure Account)|8|
|Comparative Statement of Financial Activities (including Income and Expenditure Account)|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11—16|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities (including Income and Expenditure Account)|17|
**Oakleyasn Ltd Reference and Administrative Details For The Year Ended 31 December 2025**
|**Trustees**|Mrs M C Annandale (appointed 17/04/2025)|
|---|---|
||Mrs A Greig|
||Mrs C L Macquarrie (resigned 20/04/2025)|
||Mrs M Adamson-Skinner|
||Mrs Z M Savel (appointed 22/01/2025)|
||Mr M Hickin (appointed 22/04/2025)|
|**Charity Number**|SC053128|
|**Company Number**|SC743152|
|**Principal Address**|15 Finella Grange|
||West Cairnbeg|
||Laurencekirk|
||AB30 1SE|
|**Independent Examiner**|Christopher Doan FCCA|
||Axiom Business Consultancy Limited|
||Chartered Certified Accountants|
||Montgoldrum Farm|
||Arbuthnott|
||Laurencekirk|
||Aberdeenshire|
||AB30 1LS|
Page 1
**Oakleyasn Ltd Company No. SC743152 Trustees' Report For The Year Ended 31 December 2025**
The trustees present their report and the financial statements for the year ended 31 December 2025.
## **Objectives and Activities**
## **Aims and Objectives**
Oakley exists to improve the lives of children and young people with Additional Support Needs (ASN) and their families, primarily within Aberdeenshire. Our purpose is rooted in lived experience and driven by a commitment to inclusion, dignity, opportunity and belonging.
The objectives of the charity are as follows:
Oakley’s objects are:
a) To improve the lives of children and young people with additional support needs and their families through the provision of educational and recreational facilities and activities and, in particular but not exclusively, to maintain and develop at Coneyhatch, Stonehaven, a purpose-built play and resource centre for indoor and outdoor play.
b) To provide care, respite, support, fun and friendship to the children, young people, parents and carers who use the services of Oakley.
c) To advance the education of children and young people by providing opportunities for individual challenge and personal growth in an environment that values independence and achievement.
d) To advance education in and promote inclusive play by sharing knowledge and skills through training programmes.
## **Public Benefit**
Throughout 2025, Oakley furthered its charitable purposes by:
- Advancing inclusion for children and young people with ASN
- Supporting families through engagement and programme delivery
- Developing accessible community infrastructure
- Promoting equality of opportunity
The charity’s work is delivered for the public benefit and focused on those within its beneficiary group.
The Trustees confirm that they have complied with the duty under the Charities and Trustee Investment (Scotland) Act 2005 to have regard to OSCR’s guidance on public benefit.
## **Achievements and Performance**
## **Main Achievements**
2025 was a year of building strength.
While the centre did not formally open during this reporting period, the charity made substantial progress toward operational launch and continued to deliver outreach and programme activity.
## The Trustees prioritised:
- Regulatory compliance and safeguarding systems
- Recruitment of a values-led operational team
- Community mobilisation and volunteer engagement
- Completion of building and environmental preparation
- Financial sustainability planning
It was a year of graft, growth and groundwork.
Building Momentum.
The first half of 2025 focused on strengthening operational foundations.
## Progress included:
- Continued building and site development
- Refinement of environmental design to ensure sensory-informed spaces
- Procurement of specialist equipment
- Learning visits to exemplar ASN settings to inform best practice
- Appointment of an ASN Development Manager
...CONTINUED
Page 2
**Oakleyasn Ltd Trustees' Report (continued) For The Year Ended 31 December 2025**
## **Main Achievements - continued**
- Continued delivery of EmpowerABILITY sessions in community settings
- Strengthened partnerships with schools and third sector organisations
These steps positioned Oakley for structured scale and safe growth.
In 2025, Oakley opened formal registration of interest for children and young people.
The response was immediate and significant.
Families engaged quickly, demonstrating clear and urgent demand for specialist ASN provision within Aberdeenshire.
Opening registration allowed us to:
- Begin structured capacity planning
- Map demand and identify priority needs
- Develop phased delivery models
- Strengthen referral and safeguarding processes
This milestone marked a shift from vision to visible readiness.
## **Additional Achievements**
## **Recruitment and Team Development**
During the second half of 2025, Oakley launched recruitment campaigns across leadership, practitioner and support roles.
The response was extraordinary.
Applications were received from professionals across education, the NHS, private practice and the third sector. The quality and passion evident in applicants reinforced the strength of belief in Oakley’s mission.
Extensive interviews were undertaken to ensure:
- Values alignment
- Safe recruitment
- Professional competence
- Commitment to inclusive and trauma-informed practice
Volunteer recruitment also expanded significantly, with PVG requirements in place for regulated roles.
## **Community Engagement and Partnerships**
Oakley remained deeply rooted in community throughout 2025.
Engagement included:
- Participation in Youth and Philanthropy Initiative (YPI) programmes
- Community fundraising events and awareness campaigns
- Volunteer mobilisation drives
- School and youth partnerships
- Outdoor and experiential engagement sessions
- Young people actively championed Oakley’s work, including through YPI presentations which resulted in funding support and powerful advocacy.
The sense of shared ownership of Oakley within the community continues to grow.
## **Resourcing the Centre**
Equipping a purpose-built centre requires both funding and creativity.
In 2025 we secured:
- Specialist furniture through surplus redistribution schemes
- Donations from local businesses
- Community-supported wish list contributions
- Capital funding for inclusive and immersive sensory technology
These efforts reduced financial pressure and enhanced the quality of the environment we are preparing to open.
...CONTINUED
Page 3
**Oakleyasn Ltd Trustees' Report (continued) For The Year Ended 31 December 2025**
## **Additional Achievements - continued**
## **Innovation and Inclusion**
Late 2025 saw the development of plans to introduce immersive sensory technology within the centre.
This technology will support emotional regulation, inclusive learning and engagement for children and young people with ASN.
It reflects Oakley’s commitment to evidence-informed practice and inclusive innovation.
## **Financial Review**
## **Financial Position**
The Trustees maintained prudent financial oversight throughout 2025.
Key principles included:
- Responsible management of funds
- Clear separation of capital and revenue expenditure
- Active fundraising and grant applications
- Careful cash flow monitoring during pre-opening phase
The charity remains in a development phase and continues to prioritise long-term sustainability over rapid expansion.
## **Reserves Policy**
The Trustees recognise the importance of maintaining appropriate reserves to:
- Ensure financial resilience
- Manage funding fluctuations
- Support responsible service launch
Reserves will continue to be reviewed in light of operational growth and service rollout.
## **Risk Management**
The Trustees have considered the principal risks facing the charity during 2025.
Key risks included:
- Delays in regulatory approval
- Recruitment and workforce sustainability
- Funding volatility
- Financial pressure during pre-opening period
- Operational scaling risks
Mitigation measures included:
- Strengthened governance structures
- Phased recruitment approach
- Diversified fundraising activity
- Detailed compliance preparation
- Ongoing risk register monitoring
The Board remains confident that appropriate systems are in place to manage identified risks.
## **Structure, Governance and Management**
## **Governing Document**
The charity is governed by its constitution and is managed by a Board of Trustees all of whom have relevant managerial, business and financial experience. The Board is responsible for the strategic direction of the charity and oversees all of its financial dealings. None of the Trustees are remunerated for their position as Trustee.
Page 4
## **Oakleyasn Ltd Trustees' Report (continued) For The Year Ended 31 December 2025**
## **Trustee Selection Methods**
Trustees are appointed in accordance with the charity’s Constitution.
The Board seeks to maintain a balanced mix of professional expertise, governance knowledge and lived experience aligned with Oakley’s mission.
New trustees are supported through an induction process which outlines:
- Legal duties under the Charities and Trustee Investment (Scotland) Act 2005
- Governance responsibilities
- Safeguarding and child protection obligations
- Financial oversight expectations
- The strategic vision and operational structure of OaKley
Governance strengthening remained a clear priority throughout 2025 as the charity prepared for operational scale.
## **Government Developments in 2025**
2025 was a year of consolidation and strengthening behind the scenes.
The Board worked to formalise structures and ensure that as Oakley grows, it does so safely, sustainably and with integrity.
This included:
- Clearer delineation between trustee oversight and operational leadership
- Strengthened reporting and accountability systems
- Ongoing review and updating of policies
- Continued alignment with OSCR guidance and charity law
- Monitoring of risk and financial sustainability
The Trustees remain committed to transparency, good governance and responsible stewardship of funds and trust placed in the charity.
## **Post Balance Sheet Events**
The Trustees’ priorities for 2026 include:
- Finalising regulatory approvals
- Opening the purpose-built centre
- Phased service rollout
- Continued workforce development
- Embedding monitoring and evaluation systems
- Strengthening long-term financial sustainability
We move into 2026 with determination, strengthened systems, and a community behind us.
## **Statement of Trustees' Responsibilities**
The trustees (who are also the directors of Oakleyasn Ltd for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 5
## **Oakleyasn Ltd Trustees' Report (continued) For The Year Ended 31 December 2025**
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Small Company Rules**
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mrs A Greig Trustee 20/03/2026
Page 6
## **Oakleyasn Ltd Independent Examiner's Report to the Trustees of Oakleyasn Ltd For The Year Ended 31 December 2025**
I report on the the accounts of Oakleyasn Ltd (the Charity) for the year ended 31 December 2025 which are set out on pages 1 to 11 .
## **Responsibilities and Basis of Report**
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 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my reponsibility 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.
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
- to prepare accounts which accord with the accounting records and comply with Regulation 8 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.
Christopher Doan FCCA 20/03/2026 Axiom Business Consultancy Limited Chartered Certified Accountants Montgoldrum Farm Arbuthnott Laurencekirk Aberdeenshire AB30 1LS
Page 7
**Oakleyasn Ltd Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other trading activities
**4**
**EXPENDITURE ON:**
Raising funds
**6**
Charitable activities:
**6**
**NET INCOME**
Transfers between funds
**15**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**15**|**Unrestricted**
**funds**
**£**
51,722
132|**Restricted**
**funds**
**£**
62,870
-|**2025**
**Total**
**funds**
**£**
114,592
132|**2024**
**Total**
**funds**
**£**
97,472
36|
|---|---|---|---|---|
||51,854|62,870|114,724|97,508|
||(69,785)|-|(69,785)|(12,833)|
||(17,931)
110,980|62,870
(110,980)|44,939
-|84,675
-|
||93,049
4,162|(48,110)
76,735|44,939
80,897|84,675
(3,778)|
||97,211|28,625|125,836|80,897|
The notes on pages 11 to 16 form part of these financial statements.
Page 8
## **Oakleyasn Ltd Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other trading activities
**4**
**EXPENDITURE ON:**
Raising funds
**6**
Charitable activities:
**6**
**NET INCOME/(EXPENDITURE)**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**15**|**Unrestricted**
**funds**
**£**
20,737
36|**Restricted**
**funds**
**£**
76,735
-|**31**
**December**
**2024**
**Total**
**funds**
**£**
97,472
36|
|---|---|---|---|
||20,773|76,735|97,508|
||(12,833)|-|(12,833)|
||7,940|76,735|84,675|
||7,940
(3,778)|76,735
-|84,675
(3,778)|
||4,162|76,735|80,897|
The notes on pages 11 to 16 form part of these financial statements.
Page 9
**Oakleyasn Ltd Balance Sheet As At 31 December 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**11**
**CURRENT ASSETS**
Debtors
**12**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**13**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
Unrestricted Funds
**TOTAL FUNDS**
**15**|**Unrestricted**
**funds**
**£**
10,171|**Restricted**
**funds**
**£**
33,995|**2025**
**Total**
**funds**
**£**
44,166|**2024**
**Total**
**funds**
**£**
1,806|
|---|---|---|---|---|
||10,171
7,715
95,433|33,995
-
-|44,166
7,715
95,433|1,806
-
100,147|
||103,148
(21,478)|-
-|103,148
(21,478)|100,147
(21,056)|
||81,670|-|81,670|79,091|
||91,841|33,995|125,836|80,897|
||91,841|33,995|125,836|80,897|
||||28,625
97,211|76,735
4,162|
||||125,836|80,897|
For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mrs A Greig Trustee 20/03/2026
The notes on pages 11 to 16 form part of these financial statements.
Page 10
**Oakleyasn Ltd Notes to the Financial Statements For The Year Ended 31 December 2025**
## 1. **General Information**
Oakleyasn Ltd is a company limited by guarantee, incorporated in Scotland, registered number SC743152 and registered charity number SC053128. The registered office is .
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Incoming Resources**
Incoming resources are recognised and included in the accounts when all of the following criteria are met:
The charity has entitlement to the funds;
any performance conditions attached to the income have been met or are fully within the control of the charity: there is sufficient certainty that receipt of the income is considered prabable; and the amount can be measured reliably.
## 2.3. **Resources Expended**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
## 2.4. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance Motor Vehicles 15% reducing balance Fixtures & Fittings 15% reducing balance Computer Equipment 33% straight line
## 2.5. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Donations and Legacies**
|Donations and gifts
Grants|**Unrestricted**
**funds**
**£**
26,722
25,000|**Restricted**
**funds**
**£**
-
62,870|**2025**
**Total**
**funds**
**£**
26,722
87,870|
|---|---|---|---|
||51,722|62,870|114,592|
Page 11
## **Oakleyasn Ltd Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
|Donations and gifts
Grants
4.
**Income from Other Trading Activities**
Fundraising events
5.
**Net Income/(Expenditure)**
The net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
6.
**Analysis of Expenditure**
Raising funds
Raising funds|**Unrestricted**
**funds**
**£**
9,505
11,232|**Restricted**
**funds**
**£**
-
76,735|**2024**
**Total**
**funds**
**£**
9,505
87,967|
|---|---|---|---|
||20,737|76,735|97,472|
||**Activities**
**undertaken**
**directly**
**£**
5,058|**2025**
**Unrestricted**
**funds**
**£**
132|**31**
**December**
**2024**
**Unrestricted**
**funds**
**£**
36|
|||**2025**
**£**
7,952|**2024**
**£**
320|
|||**Support**
**costs**
(see note 7)
**£**
64,727|**2025**
**Total**
**£**
69,785|
||**Activities**
**undertaken**
**directly**
**£**
1,136|**Support**
**costs**
(see note 7)
**£**
11,697|**2024**
**Total**
**£**
12,833|
Page 12
## **Oakleyasn Ltd Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
## 7. **Support Costs**
|7.
**Support Costs**|||
|---|---|---|
|Employee costs
Premises expenses
General administration
Depreciation
Governance costs
Employee costs
General administration
Depreciation
Governance costs
8.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
Other assurance services
Tax advisory services
Other financial services|**2025**
**£**
1,575
-
-
-
1,575|**2025**
**Raising**
**funds**
**£**
45,518
59
10,889
7,952
309|
|||64,727|
|||**2024**
**Raising**
**funds**
**£**
180
7,537
320
3,660|
|||11,697|
|||**2024**
**£**
1,500
-
-
3,660|
|||5,160|
## 8. **Independent Examiner's Remuneration**
## 9. **Staff Costs**
|9.
**Staff Costs**|||
|---|---|---|
|Staff costs were as follows:
Wages and salaries
Other pension costs|**2025**
**£**
44,005
1,043
45,048|**2024**
**£**
-
-|
|||-|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
10. **Average Number of Employees**
Average number of employees during the year was: 1 (2024: NIL)
Page 13
## **Oakleyasn Ltd Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
## 11. **Tangible Assets**
|**Plant &**
**Machinery**
**£**
**Cost**
As at 1 January 2025
1,626
Additions
8,514
As at 31 December 2025
10,140
**Depreciation**
As at 1 January 2025
245
Provided during the period
489
As at 31 December 2025
734
**Net Book Value**
As at 31 December 2025
9,406
As at 1 January 2025
1,381
2.
**Debtors**
**Due within one year**
Trade debtors
Other debtors
3.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Other creditors
Taxation and social security
Accruals and deferred income|**Plant &**
**Machinery**
**£**
1,626
8,514|**Motor**
**Vehicles**
**£**
-
33,995|**Fixtures &**
**Fittings**
**£**
500
2,919|**Fixtures &**
**Fittings**
**£**
500
2,919|**Computer**
**Equipment**
**£**
-
4,884|**Total**
**£**
2,126
50,312|
|---|---|---|---|---|---|---|
||10,140|33,995|3,419||4,884|52,438|
||245
489|-
7,082|75
158||-
223|320
7,952|
||734|7,082|233||223|8,272|
||9,406|26,913|3,186||4,661|44,166|
||1,381|-|425||-|1,806|
||||||**2025**
**£**
18
7,697
7,715
**2025**
**£**
(155)
15,901
1,647
4,085
21,478|**2024**
**£**
-
-|
|||||||-|
|||||||**2024**
**£**
35
15,861
-
5,160|
|||||||21,056|
## 12. **Debtors**
## 13. **Creditors: Amounts Falling Due Within One Year**
## 14. **Pension Commitments**
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £1,043 (2024: £0).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
## 15. **Movement in Funds**
|5.
**Movement in Funds**||||||
|---|---|---|---|---|---|
||**As at 1**||||**As at 31**|
||**January**||||**December**|
||**2025**|**Income**|**Expenditure**|**Transfers**|**2025**|
||**£**|**£**|**£**|**£**|**£**|
|**Unrestricted funds**||||||
|General:||||||
|General unrestricted fund|4,162|51,854|(69,785)|110,980|97,211|
||||||...CONTINUED|
Page 14
## **Oakleyasn Ltd Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
|**Restricted funds**
ASDA Foundation
Agnes Hunter Tust
AVA
Hillhead of Auquhirie
Meikle Carewe
Scottish Childrens Lottery Trust
Scottish Midland Coop
SFX Foundation
The National Lottery
AVA ( Communities Mental Health)
New Park Educational Trust
Bauer Radio - Cash for Kids
Groundwork UK
Shell STEM
RS Macdonald
AAIBE
Aberdeenshire Council
NHSG
Toy Trust
**Total restricted funds**
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
ASDA Foundation
Agnes Hunter Tust
AVA
Hillhead of Auquhirie
Meikle Carewe
Scottish Childrens Lottery Trust
Scottish Midland Coop
SFX Foundation
The National Lottery
**Total restricted funds**
**Total funds**|800
8,775
35,455
1,500
1,838
3,000
368
4,999
20,000
-
-
-
-
-
-
-
-
-
-|-
-
5,456
1,199
4,312
3,900
-
-
-
9,857
5,000
5,126
5,000
1,000
9,500
1,020
1,000
8,000
2,500|-
-
1
-
-
-
-
-
-
(1)
-
-
-
-
-
-
-
-
-|(800)
(8,751)
(35,429)
(1,500)
(2,687)
(3,000)
(368)
(4,060)
(19,978)
(9,847)
(5,000)
(5,126)
(5,000)
-
-
-
(991)
(8,000)
(443)|-
24
5,483
1,199
3,463
3,900
-
939
22
9
-
-
-
1,000
9,500
1,020
9
-
2,057|
|---|---|---|---|---|---|
||76,735|62,870|-|(110,980)|28,625|
|||||||
||80,897|114,724|(69,785)|-|125,836|
|||**As at 1**
**January**
**2024**
**£**
(3,778)
-
-
-
-
-
-
-
-
-|**Income**
**£**
20,773
800
8,775
35,455
1,500
1,838
3,000
368
4,999
20,000|**Expenditure**
**£**
(12,833)
-
-
-
-
-
-
-
-
-|**As at 31**
**December**
**2024**
**£**
4,162
800
8,775
35,455
1,500
1,838
3,000
368
4,999
20,000|
|||-|76,735|-|76,735|
|||||||
|||(3,778)|97,508|(12,833)|80,897|
Page 15
## **Oakleyasn Ltd Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
## 16. **Transactions with Trustees**
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
## 17. **Related Party Disclosures**
There have been no related party transactions in the reporting period that require disclosure.
## 18. **Company limited by guarantee**
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 16
**Oakleyasn Ltd Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
Grants
**Other trading activities**
Fundraising events
**EXPENDITURE ON:**
**Raising funds**
Other trading activities
Consumable items
Wages and salaries
Employers pensions - defined contributions scheme
Staff training
Travel and subsistence expenses
Rent
Cleaning
Vehicle running costs
Computer software, consumables and maintenance
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Advertising and marketing costs
Independent examiner's fees
Legal fees
Consultancy fees
Subscriptions
Bank charges
Charitable donations
Sundry expenses
Depreciation of plant and machinery
Depreciation of motor vehicles
Depreciation of fixtures and fittings
Depreciation of computer equipment
Independent examiner's fees
Professional fees
**NET INCOME**|**2025**
**Total**
**funds**
**£**
26,722
87,870|**2024**
**Total**
**funds**
**£**
9,505
87,967|
|---|---|---|
||114,592
132|97,472
36|
||132|36|
||114,724
(1,972)
(3,086)
(44,005)
(1,043)
(399)
(71)
(15)
(44)
(449)
(259)
(2,144)
(2,359)
(119)
(601)
(1,575)
(1,375)
(190)
(313)
(76)
(456)
(973)
(489)
(7,082)
(158)
(223)
-
(309)|97,508
(652)
(484)
-
-
(180)
-
-
-
-
-
-
(115)
(93)
(807)
(1,500)
(960)
-
(3,712)
(26)
(200)
(124)
(245)
-
(75)
-
(3,660)
-|
||(69,785)|(12,833)|
||(69,785)|(12,833)|
||44,939|84,675|
Page 17