APPENDIX 1 OSCR Peri(Id start dale Monlh Year Period end date Day 24 Day 31 Monlii From 07 2025 2026 S(01115h Charity Regulalor Office of the Scottish Charfty Regulator Reference and administration details Charlty name othor names charlty Is known by Reglstered charlty numbgr Charlty's prlnclpal address New Herghts SCIO SC054057 49 John Finnie Street Kilmamock Postcode KA1 18L Names of thg charlty trustges on date of approval of Trusto08' Annual Roport Namg of person (or body) ontltled lo appolnt trustee (If any) Tru8te8 namo Offlc• (If any) D8ts8 athd11 not for whole y•ar 1 1 Gayl• Watson Stephen Mccutcheon Steven Rawdlng Chairperson Tasurer Secretary 10 11 12 13 14 15 16 171 18 19 20
APPENDIX 1 Reference and administration details Names of all other charlty trustees durlng the p•rl¢)d, If any, (for •xampl8, those who reslgnod part way through the financlal perfod) Nam• Dates act•d If not lor whole year Structure, governance and management Typo of gov•mlng document Constttution of a Scoltish Charitsble InccKporaled Organisation (SCIOI Tru8te8 recrultment and appolntment The board fflay appoint any person as a tharity trusteo by resolullon passed by majority vole at a board meeting. Trustees retire by rotation al each AGM. wilh three retiring annually, and are eligible for re-appointment. Trus- tees musl not be disqualified under the Charities and TTuslee Investment (slIand} Act 2005 or be an employee of the organisalion. Objectives and activities Charltsblo purpose$ To provide programmes of personal and social development for individuals of all ages. through participation in community and outdoor-based educa- tion. adventure activr(ies, and experiential leaming. These initiatives are de- signed lo develop skills. capacities and capabilities, enabling individuals to overcome disadvantage and improve their life prospects. To support indi- viduals in recovery from addiction and empower participants to rebuild thelr lives and become responsible and contributing members of society. Summary of the ma5n actlvltles In relatlon to these objects New Heights SCIO delivers outdoor education and advenlure-based pro- grammes. CL*mmunity aclivilies and experiential learning opportunities for individuals of all ages across Ayrshire. During the period the charity pro. vided activilies induding outdoor adventure experien$. commuriity en- gagement events and personal development programmes. The charity also provided support to individuals in recovery from addiction, enabling partici- pants to rebuild o)nfidence, develop life skills and contribute positively to their communtties.
APPENDIX 1 Achievements and performance Summary of the maln a¢hlevement$ of Established to support adults in reg)very through aclivity-based pro- the charlty durlng the flnanclal perlod grammes rooted in Chri5ban values and open lo all, New Heights has made a slr(Ing start. In this inaugural year, the charity worked directly with more than 60 indivtduals. providing structured ouldoor and indoor activities de- signed lo rebuild confidence. restore a sense of purpose and foster genuine (x)mmunity. That so many people engaged with the charity in its very fifst year of operation is a testamenl lo the clear need for this kind of support and the wamilh with which New Heights ha5 been welcomed by partlClP8nls and referral partners alike. The personal progress achieved by participants has been hugely encouraging. Three individuals have moved into full-lime employment. and a fourth has enrolled in college. outcomes that speak powerfully lo the dlfference that consistent. compassionate 5UPPOrt can make. FOT a chanty in its first year. these milestones are particularly mean- ingful. demonstrating that New Heights is already delivering real, lasting thange in people's lives. From its first sesslon$ to th& dose of this financial year, the chaflty has built 8 growing prcgramme of outdoor pursuils. rnaking full use of Scotland's re- markable natural environment, alongside indfy)r activilies, all provided in a welcoming. non-judgemenlal almosphere. Financial review Brlel statsmont of tho ¢harlty's pollcy on ro8orv0s Thè tru51e85 aim to maintain unrestricted res8Jve$ sufficient to cover at least three months of operating costs. Reserves are held lo ensure the con- tinuity of the charivs activities and lo manage any unexpected shortfall in Income. The trustees review the resefves posrtion at each board meeting. Detslls ol any deflclt The charity recorded a surplus for the perlod. No deficit aros&. Donated facllltles and servlces (Sf any) None.
APPENDIX 1 Other optional information Declaration Tho tru8to8s declare that thay hava approved the trustees. report above. SSgned on bfrhalf of th• ¢harlty's trustso8 Slgnatur•(sl OSCR wlll eccept dlGtIt81 or typed slgnatur•s Full name(s) Posltlon {e.g. Chalr)
APpENx Z OSCR Recelpts and payments accounts Fwtho st0t1h CIW Regu1 Section A Statement of receipts and payments &p•nd4ble llndowrnMI tund5 •ndowrnMI fundi ToLIl lund• cun¥nt pthjd T•tsi lunds lui p•rfod A1 R•t•l Donat5 Gran 7Ytr Aece ndr• acft4th GrN$ tr1 trornkn &bJ411 GrN8 r•c¢wfr¢ihty chorlAtItr Al Subthi•l ¥7 34.1 A2 AlP1StnL•I & Invwtmnt Mlo• Procood6 MIÈ Procgedi tyrAn$Ot nvè51mEnlS A3sublI zz£zz A3 P•ym•nt• Exponsos IrrIbEryxtr1* GrMe tradiry payrMNs In¥Mirneni nN2n4gem£rtcc4 PBymoniB QIYq¢lty 187 Govarn•nGO GO&W-. oth A3 Sttstot•l A4 P•ym•nt• rnlltlno to I••rtl Inv•Blm•nL movom•nt ulrix a55e rchaoool nv¢¥trwnL• Als lOt•l Tot•lp•yJn•nts Netr•r•Ipts/(p•ym#lj AJ Transhrntoluroml lund
APPEM)IX2 SC054057 Section B Statement of balantes Tthl i] B1 ¢•¥hILdI
Jthi¥• B2 th••lm•rt• l•rnW•¢tE B30tk•r••••t• Tq io.ooo 85 ¢onllyn¢ •¥ TOAI bihilld•ll th• 4PPttyY WHAJPJtsxlSthithmntrlbilirK
APPENDIX 2 SC054057 Section C Notes to the Accounts C1 Natuitr and purpos8 of fund¥ (may be stattd on anaty815 of fund5 worksheets) Type ol 4Cilviiy or prolfj¢l sUPPOrtfjd C2 Granl Tot1 C3a Tru¥t•• r•mun•r4t IfrKJ PIr ¢hwty tsl••( ¢¥5¢7d ainl cro¥s th box Jbl C3b Tru•t•o r•mun•ritknn. C40 Tru•t•• •xp•n••• Ilno ex1•5 pth * ¥ry ehty truii••JLwk¥J pwd croi thk LJx complO 6•ciw 4bl C4b Tru•t•• exp•n••4- d•t•l Naiuie ol relatlonshi Nalure ol IRn5acIIo Ir1 •r CS Tr8n8actbns wlth trugto•8 and conno¢ted F•rsoni C6 Othor Informatlon NH RaP.5X l Notes Do¢gnthr2007
APPEWXZ SC0540S7 Additional analysis111 AnJty8kn ofrg¢•ipts l DonolIcl cuprn Trdil TIO Tu r•hv•r f•r•nB• 2 Or4rd• f(4iliurM T•¢ r•fvr•TrB• 3 r•c•lpl•firffl (4h•i c111*<11th¥ p•tMA Tqlil To T•lDll•ilPlrtqd f41•7 To 141
SC054057 Additional analy515121 7¥ A¢¢ Girpjg 8Lr InvlMrA fjran d1 Pur(hiyoofki¥qskiw¥ Tr•r•l•r• N•lLT••r
APPEWX I SCO54057 Addilional analysis131 6 8rA•kdty*nalr•itrki•dlun tr Gio&i r•r PurchM•¥
APPENDIX 3 OSCR Sco111511 Clwniy Rexuldior Independent examiner's report on the accounts Report to th• C>)8rity name trust••slmember8 of NEW HEIGHTS SCIO Reglstorod charlty SC054057 number On tho accounts of lh8 1 harlty for the perSod Perio(1 start dale Period end dale Month 03 Day Year 2025 Oay 31 Yèar 2028 07 to Sot out on page8 IfbrI¢11UdQ thwp•o• yrbtrJ41 shoaLII Re5pe¢tlve The charily's Iruslees are responsible for ihe prepaTallon of the accounls in accordance rpOnSIbIlItI9 of with the terms ol Ihg Charities and Tfuslee Inveslmenl {Scollandl 2005 Acl and the trusteeg and examlner Charities Accounts (Scollandl Regulalions 2006 las amended). The charity Iruslees onsider that Ihe audll fequirement of Regulallon 10111 Idl of Ihe Accounts Regulallons does not apply. 11 is my responsibility lo examine the accoun1$ a3 required under secllon 44{11 Icl of the Act and lo stale whether partI18r mallers have come lo my allenlion. Basls of Independent My examination is carried out in accordance with Regulation 11 of Ihe 2006 Accounls examSner'8 statement Regulations. An examination includes a review of Ihe accounling records kepl by tho charity and a comparison of the aUnIS presented wilh those records. 11 also includeg consideration of any unusual iiems or disclosures in Ihe accounts and seeks expl8nal¢ons from Ihe Iruslees corKeming any such mallers. 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 Ihe view given by the accounts. Indep•ndent examlnerf8 In the course of my examlnalion. no maller ha8 come lo my attentlon lolher than that statement dIlosed on the attached page'l which gives me reasonable cause lo belleve that In any material respect the requirements: to keep accounllng records in ac£ordance with secllon 44111 lal of Ihe 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the accounling records and comply with Regulation 9 01 the 2006 Accounts Regulations have nol been mel, or lo whic und in my oplnlon. aliention should be drawn in order lo enable a proper of)tye accounts lo be reached. Datg: ERSON FCCA SSgn•d"": Name: SCOTT MCP Relovant professlonal quallflcatlonlsl or body CHARTERED ASSOCIAnoN OF CERMFIED ACCOUNTANTS (if any)-. Addrègs: KFMCO LIMTED 52 MAIN STREET AYR KA88EF 26105126 'PlÈ2s8 daleie Ihe in the bra(els If Vy lo not akwy. 11 rdS do akwly, stt ts)sematt5 have CL4meto your3ttentw on the fo41owng page. ' OSCR accept .1 or typBd SiglL$
APPENDIX 3 Disclosure sectlon Only cOmpte rf the examlner needs to highlight material problems. Givè here brlof detalls of any Items that the examlnor wl8hes to dlsclose