REGISTERED CHARITY NUMBER: SCO53544
Report of the Trustees and Unaudited Financial Statements for the Period 30th July 2024 to 31st March 2025
for
Resonate: Creating Communities
Farries Kirk & McVean Dumfries Enterprise Park Heathhall Dumfries DUMFRIESSHIRE DG1 3SJ
Resonate: Creating Communities
Contents of the Financial Statements for the Period 30th July 2024 to 31st March 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 8 |
| Detailed Statement of Financial Activities | 9 |
Resonate: Creating Communities
Report of the Trustees
for the Period 30th July 2024 to 31st March 2025
The trustees present their report with the financial statements of the charity for the period 30th July 2024 to 31st March 2025. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
To transform the lives of people with autism and those affected by autism by providing information and support; housing; social and learning opportunities in specialist autism friendly environments, where autistic people can come together and thrive. To support people newly diagnosed with understanding the positive sides of being Autistic and not see it as a limiting diagnosis. To develop and build on peoples’ special interests and turn them into viable business opportunities that can lead to more financial stability and greater access to opportunities.
Significant activities
The charity was set up to try to fill a gap in local services and provision for Autistic people. In our first year we have run social groups, computer games design workshops, regular weekly clubs as well, as submitting a Community Asset transfer application for a police station in Kirkcudbright. Which we plan to open a Positive Minds hub for young people & the wider community, along side out of school/ college activities for young people with ASD and upstairs open a shared independent living flat.
Public benefit
We are making a difference to the lives of young people. Looking back, our social group has gone from meeting in cafes (out of hours) or church halls so that we could guarantee, it would be quiet and controlled, so that young people would feel safe, to where we are now, where young people, are confident to give something new a try. From Chancers nightclub- Ru Paul special show, to pub quizzes, music gigs, day trips to Blackpool or Glasgow Comic Con. Even a regular pub and pool night, we have seen young people become more confident in that setting and mixing with their peers and chatting to other pub users.
We have seen young people come along, who barely see anyone outside the family home due to stress and anxiety, come along and enjoy hanging out with their peers. We have seen:
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Confidence increase.
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Social skills improve.
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Developing Friendships.
· Evidence of young people developing flexibility and willingness to give things a try, not just at the social group but in other areas of life.
- Young people having fun.
Developing the confidence to make suggestions and contribute activity ideas to the group, some of which has led to a few spin off activities, that young people have instigated and arranged themselves.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In our first year as an organisation, we have:
• Successfully applied to become a SCIO
• Submitted a Community Asset Transfer application to Police Scotland for Kirkcudbright Police Station to create a Positive Minds hub.
• Run 2x 4day Computer Games Design Workshops for young people with ASD, with Graduates from Abertay University
• We run two x weekly social groups (one in Dumfries and one in Stewartry) for young adults with ASD, with a rich and varied programme of activities
• We have supported parents, with adult children with ASD, have more understanding of the barriers, their loved ones face as well as supporting the young person to make their first steps towards engaging, which has successfully led to trying one of our activities • We have set up a Dungeons and Dragons group for young people in a remote/rural area, to give them a chance to meet other young people with Autism
• Created a 2 x weekly Computer Games Design Club to allow young people’s skills and friendships to develop.
• Secured £76,000 of funding to help develop several projects from a variety of funders (please see Funders section).
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Resonate: Creating Communities
Report of the Trustees
for the Period 30th July 2024 to 31st March 2025
FINANCIAL REVIEW
Principal funding sources
We would like to acknowledge our funders without them we would not be able to provide any activities or be able to reach our goals and vision. So, thank you to:
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Corra
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The National Lottery: Awards for All
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The Robertson Trust
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Robin Rigg Fund / Solway Firth Partnership
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Essential
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Cunningham Housing Association
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The Crown Estate
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Foundation Scotland
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Stewartry Area funding, Dumfries and Galloway Council
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Children in Scotland- access art fund
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Tesco/ Groundworks
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New Galloway and Kells District Council.
We would like to thank Natural Power, for the donation of 12 used Lenovo laptops. A model, designed for mobile working, so robust and sturdy. They have been invaluable, for our Computer Games Design Club, and being transported around. We would also like to acknowledge The Castle Douglas IT Centre, who refurbished all of them at cost, so for less than the price of one new laptop, we have had all 12 working models
Reserves policy
As a young charity, we do not currently have unrestricted/free funds to include in as part of our reserves policy. As all our funding to date has been restricted, to the activities we offer. Staff have been employed on a sessional basis, as it is project funded. We do aspire to have a reserves policy which has 6 months operating costs set aside for emergencies, such as a shortfall in funding. Operating costs are currently around between £5k-£8k a month, so we are aiming for a reserve between £30k and £48k.
As we are currently developing and plan to increase the activities we offer in the coming year, the figure will likely change, but this will be part of our financial planning and a matter for our finance board to review and set.
This is an area of concern and one that the Trustees and CEO, will prioritise in the coming financial year, and look to find ways to secure funds for this purpose.
FUTURE PLANS
Next year
2025/26 is set to be an exciting year. We have just received confirmation that Police Scotland have accepted our offer for Kirkcudbright Police Station Community Asset Transfer. Fundraising has begun in earnest, to secure the required funds.
Once complete we will begin work on creating a mental health/ positive minds hub for young people, providing informal mental health support and filling the gap until they can access CAMHS or other statutory services. Upstairs we plan to create a supported transition flat, ASD flat, where young people will move out of the family home, live with similar peers and develop independence skills in a supported environment.
We plan to develop some new projects, to run within the Positive Minds hub, such as:
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supporting individuals/ family locally with post ASD diagnosis support;
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providing access to informal mental health support to individuals and supporting young people with accessing other services.
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providing training/ workshops to parents on how to support the wellbeing of their children and loved ones.
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Increasing access to Computer Games design training
A new partnership
Alongside Kirkcudbright Development Trust, we have applied to Inspiring Scotland’s Autistic Adult Support Fund. We are very grateful for them for stepping in and partnering with us as we were too young an organisation and not established enough to apply directly ourselves.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Charity constitution
Resonate Creating Communities is a Scottish Charitable Incorporated Organisation and has a tier two model constitution.
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Resonate: Creating Communities
Report of the Trustees for the Period 30th July 2024 to 31st March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees
We initially held three information sessions about what Resonate: Creating Communities was wanting to achieve. Which was basically finding ways to fill identified gaps in local provision. It was at one of these meetings that our board members put them selves forward to be on the board. After filling in Board Member applications, they were allocated roles that best fit their skills and experience. These were seconded and approved
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SCO53544
Principal address
Leamington House High Street New Galloway Castle Douglas Kirkcudbrightshire DG7 3RN
Trustees
Independent Examiner
Farries Kirk & McVean Dumfries Enterprise Park Heathhall Dumfries DUMFRIESSHIRE DG1 3SJ
Approved by order of the board of trustees on 9th June 2025 and signed on its behalf by:
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Independent Examiner's Report to the Trustees of Resonate: Creating Communities
I report on the accounts for the period 30th July 2024 to 31st March 2025 set out on pages five to eight.
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 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 connection with my examination, no matter has come to my attention :
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to 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.
The Institute of Chartered Accountants of Scotland
Farries Kirk & McVean Dumfries Enterprise Park Heathhall Dumfries DUMFRIESSHIRE DG1 3SJ
9th June 2025
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Resonate: Creating Communities
| Statement of Financial Activities for the Period 30th July 2024 to 31st March 2025 Unrestricted Restricted fund funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies - 76,329 EXPENDITURE ON Other - 13,048 NET INCOME - 63,281 TOTAL FUNDS CARRIED FORWARD - 63,281 |
Total funds £ 76,329 |
|---|---|
| 13,048 | |
| 63,281 | |
| 63,281 |
The notes form part of these financial statements
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Resonate: Creating Communities
Balance Sheet
31st March 2025
| Unrestricted Restricted fund funds Notes £ £ CURRENT ASSETS Cash at bank - 63,281 NET CURRENT ASSETS - 63,281 TOTAL ASSETS LESS CURRENT LIABILITIES - 63,281 NET ASSETS - 63,281 FUNDS 3 Restricted funds TOTAL FUNDS |
Total funds £ 63,281 |
|---|---|
| 63,281 | |
| 63,281 | |
| 63,281 | |
| 63,281 | |
| 63,281 |
The financial statements were approved by the Board of Trustees and authorised for issue on 9th June 2025 and were signed on its behalf by:
The notes form part of these financial statements
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Resonate: Creating Communities
Notes to the Financial Statements for the Period 30th July 2024 to 31st March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, 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 Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31st March 2025.
Trustees' expenses
There were no trustees' expenses paid for the period ended 31st March 2025.
3. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | ||
|---|---|---|
| Net | ||
| movement | At | |
| in funds | 31.3.25 | |
| £ | £ | |
| Restricted funds | ||
| Awards for All | 7,112 | 7,112 |
| Children in Scotland | 3,119 | 3,119 |
| Crown | 31,000 | 31,000 |
| Cunningham Housing | 400 | 400 |
| Dumfries & Galloway Council | 400 | 400 |
| Foundation Scotland Essential | 3,000 | 3,000 |
| New Galloway & Kells Council | 350 | 350 |
| Robertson Trust | 3,000 | 3,000 |
| Robin Rigg | 14,000 | 14,000 |
| Start IT | 500 | 500 |
| Tesco Groundwork | 400 | 400 |
| 63,281 | 63,281 | |
| TOTAL FUNDS | 63,281 | 63,281 |
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Resonate: Creating Communities
Notes to the Financial Statements - continued for the Period 30th July 2024 to 31st March 2025
3. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Restricted funds | |||
| Awards for All | 11,209 | (4,097) | 7,112 |
| Children in Scotland | 3,119 | - | 3,119 |
| Corra CGDC | 3,000 | (3,000) | - |
| Crown | 31,000 | - | 31,000 |
| Cunningham Housing | 1,000 | (600) | 400 |
| Dumfries & Galloway Council | 2,000 | (1,600) | 400 |
| Foundation Scotland Essential | 3,000 | - | 3,000 |
| New Galloway & Kells Council | 500 | (150) | 350 |
| Robertson Trust | 3,000 | - | 3,000 |
| Robin Rigg | 15,000 | (1,000) | 14,000 |
| Start IT | 2,501 | (2,001) | 500 |
| Tesco Groundwork | 1,000 | (600) | 400 |
| 76,329 | (13,048) | 63,281 | |
| TOTAL FUNDS | 76,329 | (13,048) | 63,281 |
4. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31st March 2025.
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Resonate: Creating Communities
Detailed Statement of Financial Activities for the Period 30th July 2024 to 31st March 2025
£
INCOME AND ENDOWMENTS
| Donations and legacies Grants Sundry income Total incoming resources |
75,119 1,210 |
|---|---|
| 76,329 | |
| 76,329 |
| EXPENDITURE Support costs Management Wages Insurance Telephone Postage and stationery Advertising Sundries Computer Costs Social Club Expenses Computer Games Club Exps Room Hire Training TV Licence Repairs & Replacements Total resources expended Net income |
6,037 474 106 163 108 27 1,488 1,548 913 419 1,518 170 77 |
|---|---|
| 13,048 | |
| 13,048 | |
| 63,281 |
This page does not form part of the statutory financial statements
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