Lucy’s Lights
ANNUAL REPORT AND FINANCIAL STATEMENTS
Scottish charity No – SC053236 | For the year ending 31[st] March 2025
Trustees annual report – for the year ended 31[st] March 2025
The trustees have pleasure in presenting their report together with the financial statements for the year ended 31[st] March 2025.
REFERENCE AND ADMINISTRATIVE INFORMATION
Charity name
Lucy’s Lights
Charity No
SC053236
Address
Bedrock, Forres, Moray, IV362RH
Current trustees
PAGE 1
Structure, Governance and Management
Constitution
The charity is a Scottish Charitable Incorporated Organisation (SCIO) and as such is governed by its constitution.
Appointment of Trustees
The charities trustees meet every 3 months. As a result of it being the charity’s first year of operating, an AGM was not held. Therefore, trustees were appointed at board meetings by the current trustees with a majority vote. No external organisations are allowed to appoint charity trustees. We believe have a diverse board run by neurodiverse individuals helps the charity to meet its aims.
Objectives and Activities
Charitable purposes
To provide and build a support network for females aged 16+ with or seeking a diagnosis of autism. To offer the chance to take part in new activities and attend events in an autism friendly environment. To offer a safe space to meet new people.
Activities
The charity provides fortnightly activities based in the local community. A few examples of activities include crafts nights, bowling, autism friendly parties, and surfing. These created opportunities for members to meet new people and build friendships. All activities are adapted to meet the needs of all individuals in the group.
Achievements and performance
Over the year we have been able to consistently increase the number of members. We now support over 20 women who are diagnosed with or seeking a diagnosis of Autism. The charity has delivered over 27 autism friendly activities, enabling our members to meet new people, try new things and have fun in a safe environment. We worked closely with other local community groups, charities and local business to help us deliver our activities.
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We had a successful fundraiser, a coffee morning at a local town hall. We were able to raise £700. This meant that we were able to increases the capacity at activities, enabling more members to benefit from our support and purchase games that are used at craft nights.
We were successful in securing a grant from the Arnold Clark Community fund, to fund 3 iPads. These were purchased to support our members with communication, learning and creativity. They are very popular at craft nights, where the girls like to use them to draw and create art pieces.
We have continued to work with members to ensure that activities are in line with member’s interests and hobbies. We have worked on how to improve community engagement to spread awareness of Lucy’s lights and ensure our local autistic community know how to access our support.
Financial review
Our main source of funding was a grant from the Moray Community Mental Health and Wellbeing fund. This covered the majority of our activity costs, with our own fundraising efforts topping up any short fall. We received a grant from Arnold Clark community fund, which was used to purchase 3 iPads to be used at activities
Our fundraising efforts this year have concentrated on building up our kit with basic materials and equipment for routine activities. This includes games, colouring pens, craft supplies and stationery. As well as paying for activities where funding did not cover the full cost.
During the financial year, the charity encountered temporary challenges with maintaining proper receipt records, which resulted in some expenditures being un-receipted. These issues stemmed from shortcomings in the management of purchases by the Chair, who at the time held responsibility for all expenditure. As a result, additional work was required to ensure the accuracy of our accounts. All expenditures have since been thoroughly cross-checked against bank statements and all available documentation to confirm their validity. To address this issue and prevent any recurrence, the trustee responsible has been removed from the board, and the Vice-Chair has now assumed the role of Chair. We have significantly strengthened our financial record-keeping processes and implemented new procedures to ensure improved oversight and accountability. We would like to reassure readers that the charity remains fully committed to maintaining the highest standards of financial transparency, integrity, and responsible governance.
Reserves policy
PAGE 3
The trustee's policy is to retain 4 months worth of normal running costs in order to meet commitments and to cover any unexpected expenditure. Four months worth of expenditure stands at £651.32. The trustees believe that this is an acceptable range but will continue to monitor the position.
Plans for future period
The trustees intend to continue to develop the charity and the services we offer. Our fortnightly activities have proved to be successful. With additional funding we hope to increase this to weekly by also offering small group activities to support those who find our main group to overwhelming, enabling them to also access support. We also hope to offer a parent and carer group to support unpaid carers.
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Statement of receipts and payments for the year ended 31st March 2025
| Receipts Donations Fundraising Bank interest Grants Total receipts Payments Activities Consumables Equipment Fundraising costs Insurance IT Marketing Bank charges Governance costs Refund Total payments Surplus/(Deficit) for the year |
Unrestricted funds Restricted funds Year ended 31/03/25 721.00 700.00 3.55 1,000.00 |
|---|---|
| 1,424.55 1,000.00 2,424.55 |
|
| 2,099.67 2,099.67 320.83 320.83 436.84 987.00 1,423.84 629.65 629.65 248.85 248.85 51.90 51.90 348.09 348.09 15.70 15.70 60.00 60.00 10.00 10.00 |
|
| 4,221.53 987.00 5,208.53 |
|
| (2,796.98) 13.00 (2,783.98) |
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Statement of Balances - As at 31st March 2025
| Opening Cash at bank / in hand Surplus/(Deficit) for the year Bank and Cash balance Bank Deposit Savings Account Other Assets iPads x 3 |
Unrestricted funds Restricted funds Year ended 31/03/25 4,533.04 0.00 4,533.04 (2,796.98) 13.00 (2,783.98) |
Unrestricted funds Restricted funds Year ended 31/03/25 4,533.04 0.00 4,533.04 (2,796.98) 13.00 (2,783.98) |
|---|---|---|
| 1,736.06 13.00 1,749.06 |
||
| 1,749.06 1,749.06 0.00 0.00 0.00 |
||
| 1,749.06 0.00 1,749.06 |
||
| 987.00 | ||
| 987.00 |
Notes to the accounts - for the year ended 31st March 2025
1. Basis of accounting
These accounts have been prepared on the receipts and payments basis in accordance with the charities (regulation and administration) (Scotland) Act 2023 and the charities accounts (Scotland) regulations 2006.
2. Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objectives of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the charity and its activity costs. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for a specific purpose. During the year the charity received a grant of £1,000 for the purchase of 3 iPads.
3. Trustee transactions
Any transactions with trustees are detailed here, ensuring they are for charitable purposes and properly approved Trustee reimbursed (fundraising costs) : £96.12
Trustee reimbursed (activity costs) : £119.67 Trustee reimbursed (equipment) : £1,118.44 Trustee reimbursed (marketing) : £185.23
4. Donations
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Unrestricted funds Restricted funds Total 2024
Highland Jive Other donations
| 500.00 | 500.00 |
|---|---|
| 221.00 | 221.00 |
| 721.00 |
5. Grants received
Unrestricted funds Restricted funds Total 2024
Arnold Clark community fund
1,000.00 1,000.00 1,000.00
6. Cost of charitable activities
| Activities Insurance 7. Governance costs Board meetings (room hire) |
Unrestricted funds Restricted funds Total 2024 2,099.67 2,099.67 248.85 248.85 |
|---|---|
| 2,348.52 | |
| Unrestricted funds Restricted funds Total 2024 60.00 60.00 |
|
| 60.00 |
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APPENDIX 3
| Independent examiner’s report on the accounts V2 |
|
|---|---|
| Report to the | Charity name |
| trustees/members of | Lucy’s Light |
| Registered charity | SC053236 |
| number | |
| On the accounts of the | Period start date Period end date |
| charity for the period | Day Month Year Day Month Year |
| 01 04 2024 to 31 03 2024 |
|
| 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 | |
| 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 | |
| statement | |
| In the course of my examination, no matter has come to my attention. | |
| A full review of payments and receipts has been conducted. Review took into | |
| consideration missing receipts with no material value noted. Subsequent update to the | |
| Charity’s operations to ensure all receipts are documented has also been reviewed. | |
| Signed:** | |
| Name: | |
| Relevant professional | |
| qualification(s) or body | |
| (if any): | |
| Address: |
*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