Charity Registration No. 1008788
Company Registration No. 02624238 (England and Wales)
CHILDREN'S SCRAPSTORE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

CHILDREN'S SCRAPSTORE
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
CONTENTS
PAGE
Reference & Administfdlive Infomiation
Chair's Report
Report of the Board of Trustees
3-10
Independent Auditorfs report
Consolidated ststemenl of financial acts'vits'es
14
Charity's ststement of financial activits'es
15
Consolidated and Chaity's Balance sheet
16
Consolidated Statement of cash flows
17
Noles to the financial ststemenls
18-35

CHILDEN'S SCRAPSTORE
REFERENCE & ADMINISTRATIVE INFORMATION
YEAR ENDED 31 MARCH 2025
Registered charity name
Children's Scrapstore
Charlty number
1(KJ8788
Company reglstratlon number
02624238
Reglstered office
Scrapstore House
21 Sevier Street
St We￿urgh'S
Bristol
BS2 9LB
Secretary
Ms C J Casswell
Trustees
Ms C J Casswell
Ms B Cavender (resigned on 21 July 2024)
Ms E J Collier
Mr A Forster
Ms S E Jaeckle
Mr J Pendlington
Ms F S Pugh-Jones {resigned on 11 July 20241
Ms V Shah-Dyan
Mr P R Simpson (resigned on 5 January 2025)
Ms J Ford
Ms H E Baker (appointed 12 April 2025)
Ms E K James {appointed 12 April 2025)
Ms S Mccall {apFX)illted 25 September 20251
Ms J C Roberts (appointed 8 March 2025)
Independent Auditors
Burton Sweet Limited
The Clock Tower
5 Fadeigh Court
Old Weston Road
Flax Bourton
Bristd. BS48 1UR
Solicitors
Veale Wasbrough Vizards LLP
Narrow Quay House
Narrow Quay
Bristol. BS14QA
Bankers
HSBC Bank PLC
62 George Street
Bristol. BS1 3 BA
Triodos Bank
Deanery Road
Bristol. BS1 SAS

CHILDREN'S SCRAPSTORE
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
The Chair's report 2024125
As trustees we are pleased lo report Ihat despite a very challenging fiscal environment, Scrapstore is still
here and hopes to go from strength to strength.
The Scrapslore is now recognised as a trusted delivery partner by Bristol City Council and is commissioned
by them to deliver the national HAF (Holiday Activities and Food) programme and to support the strategic
leadership of the play sector in Bristol, induding funding for Play Ranger activities in the most disadvantaged
areas of the city.
As a numbef of experienced Iruslees will SLK)n be coming lo the end of their tenure, a successfL¢I recruitment
campaign has taken place this year and this has toth slrenglhened the tnjslee base and increased its
diversity, to better reflect Ihe three stated Scrapstore priorities of promoting play, creativity and re-use. The
ovedap of old and new trustees has providing continuity wtth Caroline Cas5well and Sally Jaeckle continuing
to act as Cowchairs. Tnjstee M￿lingS have been well attended and lake place every six weeks. with sub-
groups meeting as needed to oversee specrfic aspects of the Scrapstore proyJramme. for examp18 lh6
Building Group.
The Scrapslore staff team, ably led by the two CEO'S and team rnanagers, has been relattvely stable this
year and work efficiently and effectively towards the strategic plan. The working environmenl is happy and
productive. The team are supported by a committed group of volunteers who meet weekly and add capacity
to the organisation by preparing materials for core Scrapslore activities induding ihe HAF packs, Birthday
Parties and Messy Play sessions.
The Scrapslore owns the building 'Scrapslore House. and surrounding land. Improving the fabric of Ihe
building remains a Priofity. to ensure Ihal it is fit for pUr￿Se going forward and meets the needs of our
developing organisation. It is vital that the building is upgraded and external experts have been appointed to
support the trustees In tsking this forward. Plans are now in place which have been shared with the public
and positively received, but progress with planning pemiission has been slow as a result of factors beyond
our control.
We are confident that these developments will ultimately ensure that Scrapstore is well pK)sitsoned to serve
the local community, and the thousands of members. artists. children and families who benefit from our
activities, into the fvture.
Sally Jaeckle - Co-chair Children's Scrapstore

CHILDREN'S SCRAPSTORE
TRUSTEES. ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
The Trustees are pleased to present their annual Twslees, re￿rt. toJether with the consolidated financial
statements of the charity and subsidiary for the year ended 31 March 2025. which are also prepared to meet
the requirements for a Trustees, report and accounts for Companies Act purF)oses.
The financial statements comply with the Charities Ad 2011, the Companies Act 2006. the Memorandum
and Artides of Association. and Accounting and Reporting by Charities.. Statement of Recommended
Pra¢tits applicable to charities preparing their ac￿)Unts in accordan￿ with the Financial Refyjrting
Standards 102.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document and constitution
The charity is a company limited by guarantee and therefore has no share capital. It is govemed by a
Memorandum and Articles ofAssocialion. dated 26 June 1991 (revised 14 December 2011). It is registered
as a charity with the Chanty Commission.
The Trustees are responsible for strategy. policy and finanaal oversight of the ￿rnPany. Implementation of
this is delegated to the Chief ExecLrtive Officef and Deputy Chief Executive Officer.
Pay pollcy for senior stsff
The Chief Execulive Officer is a freelance consultant, and the Deputy Chief Executive Offi￿r is a salari8d
member of staff. The remuneratson for t)oth is govemed by the remuneratson Wicy.
The charity's Trustees perform the strategic lead for the charity, together wilh being responsible for the
overview of all operational items which would potentially impaci on the charity's ability to meet ils objects,
maintain financial stability and affect the ethos of the charity. All Trustees give their time freely and no
Trustee received remuneration for their duties as a Trustee in the year. Trustees can claim reasonable travel
expenses during this year, but none were claimed.
The policies and procedures adopted for the induction and training of Trustees
When selecting new Trustees, the charity seeks people who can bring relevant expertise.
Children's Scrapstore continues to update the Trustees. handbook, ensuring that il adheres to the Charity
Commission guidelines. The handbook and induction process are used to familiarise new Trustees with all
aspects of the work done by the charty, and briefs them on their legal obligations under charity and
company law, the committee and deasion-making process. and key stsff.
Trustees are made aware of the literature and website5 of independent govemance advisory agencies. and
can access these at any time.
Organlsatlonal structure and management of the charlty by the board of Trustees
The board of Trustees adminislers the charty. The board meets 7 times a year. where financial reports are
presented and discussed as well as operational and safeguarding Teports. Departmental reports are sent to
trustees each month. Other sub4Jroups are formed for specific acts'vities as and when they occur. The
Tnjstees delegate their responsibilities for the day-to-day administralion of the charity lo the senior
management team.
The Trustees who served during the year are listed on page 1.

CHILDREN'S SCRAPSTORE
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
Children's Scrapstore is the parent of a wholly owned subsidiary. Artrageous Creative Limited company
number 08677366. This company was sel up to administer the trading of Ihe retail shop selling arts and
Crafts materials.
Major risk management
The Trustees have a major risk managemenl slrategy which comprises:
a regular review ofthe major risks and uncertainties that the charity and its subsidiary may face..
the establishment of policies, syslems and procedures to mib.gate those risks identified in the plan.,
the ifftplementation of procedures designed to minimise or manage any potential impact on the
charity should those risks materialise.
A key element In the management of financial risk is the setting of a reseNes policy and its regular review by
Trustees.
Cost of living increases and related challenges continue lo act on both our income. C￿SIS, salaries and
maintenance of our building. Cuslomefs and funders continue to prioritise the spending choices.
We have prepared strategic plans for all departments to increase ￿th our customer count and demand for
our services. We review these plans on a regular basis with managers and trustees to ensure the charity
maintains its income and 8xpenditure at levels in line with the budget and to ensure prompt actbon rf
ne￿Ssary.
We commissioned our first Impact Report which came out in late 2025 to showcase our work and monitor
the impact on our stakeholders. We will use this rewrt to continue and improve c￿r relationship with
partners and funders.
The condition of the building we own is deteriorating and costs of repairs are increasing. We decided after
much research to sell some of the land at etlher side of the building to raise funds for a major refurbishment.
This will include new roof, windows and cladding which will improve the carbon perfomance of the building.
We hope Ihe land will be sold for housing to a developer wilh fijll planning pemission. We have met with
Bristol City Council's planning department and continued to work on a successful planning application. We
expect planning not to be granted before the end of the financial year 26127 and potentially even later than
this.
Sales of PlayPods are reducing each year by a small but significant percentage as schools struggle
financially. We have diverstfied the work of the Play Team to mitigate some of the loss of income and have
been successful in finding bids for Play Training and Play Ranging.
OBJECTIVES AND ACTIVITIES
Our main activities and who we aim to help are described below. AJI of Our charitable activities focus on the
encouragement of Reuse, Art and Play and are undertaken to fvrther our charitable objects for the public
benefit.
Objects, as set out in the governing document
The objects of the Scrapstore shall be.. to provide. or assist in the provision of. facililies for recrealion,
education, and other leisure time activities for children, being facilities of which such children have need by
reason of their age, or social or economic circumstsn￿s', and which will improve conditions of life fof such
children by promoting their educats'onal. physical or menlal well-being- to promote the use of waste materials
as playthings.

CHILDREN'S SCRAPSTORE
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
How our activities deliver public benefit
Children's Scrapstore's overarthing aim is to promote the wellbeing of children, young people and adults
throL2gh the provision of materials and facilities for crealive and imaginative play. We do this through..
1. Waste collection and re-use
2. Provision of materials and facilities for play and creativity
3. Promotion of play and creativty for all
In shaping our objectives for the year and planning our acts'viti8s. the Trust88s have considered the Charity
Commission's guidance on public benefrt.
Children's Scrapstore's objectrve, Iherefore, is to allow children, young people and adults to play,
experiment. and slirnulate their imaginations with a variety of farniliar and unusual. inexpensive materials
through the re-use of safe and appropriate scrap that you can't obtain elsewhere. Children's Scrapstore
collects waste and surplus materials from industry and commerce and makes them available at very little
cost to our member groups. The focus of Children s Scrapstore's Work is to provide art and craft resources
for creative play and education, provide other resources to complement this work, and lo rdise awarenes5 Of
play, creativity and r&use.
Membership
Membership is open to any groups or individuals working or volunteering with a group of children, young
people or adults in a creative, play. care, educational, therapeutic or community setting.
Our membership includes playgroups. nurseries. crèches, parent and toddler groups. resources and
activities centres, cubs, scouts, guides. brownies, beavers, woodcraft folk, city farms. adventure
playgrounds. hospitals. arts. environmental. care homes. theatre groups, schools, universities and colleges.
Many of our members have limited budgets and rely heavily on the value for money resources that
Children's Scrapslore provide. The resources range from offcuts of paper. card, wood, fabrics and hot air
balloon material to plastic trays, ￿XeS and empty lins.
With changes in the economic landscaFP we recognised thal access to cheap plentiful resources was
imtM)rtant to families and individuals. Our offer has recently extended the public as 'Supporters Plus, who
have limited access to the wa￿houSe. Limited access means that there are still plentiful amounts of scrap
for our members.
We have been given the opportunity to explore how transferrable our skills and knowledge of worknng with
children are to working with older people in care homes and we hope this will ￿ successful and build a new
membership group.
Fundraising
Child￿n,5 Scrapstore's approach to fundraising is carried out with the objective of raising funds to support
core work. All fundraising is Ca￿led out through recojnised funds or trusts and the charity does not
approach the public for any fundraising purposes. nor does il work with any commercial participators or
professional fundraiser5. A5 a result, no complaints from the public have been documented.
Volunteers
We have a volunteer group as well as some wrporate volunteers who supp)rt a number of SeNi￿S we offer
in the charity. They mainly prepare resources that we use for various events and activity packs. We could
not produce the number of activity packs- 939 - wiihout their efforts. In 202412025 they provided 1341 hours
of volunteering.

CHILDREN'S SCRAPSTORE
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
Future developments and sustalnability
Primarily our charitable activities f￿￿S on the encouragement of play and creative activities and are
undertaken to further our charitable objects for the public benefit. We play a strategic role in Reuse, Art and
Play both locally and nationally. We have spent time this year continuing to build infrastructure support in
these three sectors. We Continue to build and develop partnerships and act as a focus for local and regional
organisations and leaders in these sectors.
Our sustainability in tams of skills, resources and finanoal stability continues to be at the forefront of our
developments. Services developed as our emergency pandemic response have given the charity new
connections, and Ihe viable elements of this will continue to be developed.
Refurbishment of the building
The condition of the building we own is deteriorating and costs of repairs are increasing. We decided after
much research to sell some of the land al erther side of the building to raise fLtnds for a major refu￿lshMent.
This will indude new roof. windows and dadding which will improve the carton perforn￿n￿ of the building.
We hope the land wll be sold with full planning permission for h￿SIng lo a developer with full planning
permission. We have met with Bristol City Council's planning department and continued to V￿rk on a
successful planning application.
New tenancies
The lease of our major tenant. The Better Food Company. ended at 31st March 2025 and they remain on
rolling conlrdct whilst negoliations condude. They have slrongly indicated that they wish lo remain a tenant,
but a new lease is unlikely to be signed until the stsrt of the 26127 financial year.
Replace old equipment
We will replace old racking in the warehouse as part of our Health and Safety improvement plan. We have
secured fvnding from the Joyce Fletcher Chanlable Trust to part fijnd this.
Stabilising Shop and Membership
Wa have worked hard to stabilise shop customers and membership numbers. they are now at 202312024
levels and we are working to ensure they do not drop below these. With the economic conditions as they
currently are. stabilising current levels of trade and income is an important step.
Brand and Marketing
We have appointed a PR Company to hdp us develop a Brand Bwk to help us fomialise our brand voice
and image ensuring our messaging and brand is consistent across all our services and to support our
marketing beyond our existing customer base.
We commissioned our first Impact Report which came out in late 2025 to showcase our work and monitor
the impact on our stakeholders. We will use this report to continue and improve our relationship with
partners and funders, and showcase our work lo other stakeholders, both internal and external
We want to continue to work on our social media content and engagement to increase awareness of our
charity in the city band beyond. We also want to use our data collecb'on and evaluation to show the impact
we are having with all our stakeholders.

CHILDREN'S SCRAPSTORE
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
Continue Family Arts activities and profile
We are the host for the Family Arts ambassador for Bristol. We continue to work hard on developing a family
arts program for the city in conjunction with our partners and will try to raise more funds to support this work.
We are cementing our family arts pro3ram and will be devising methc#Js of collecting data to evalLtate the
irnpact and efficiency of our and our partnerfs work.
W6 will hold a free Family Arts day in the building in May.
ACHIEVEMENTS AND PERFORMANCE OF THE CHARITY
Refurbishment of the building
Our team of experts worked on the planning application for 12 houses on the land each side of the building.
This included energy, eGology and structural surveys and the planning pemiission was submitted in early
2025.
We held a successful community consultation about the proposed housing and a majority were in favour of
this development.
New Tenancies
The lease for our major tenant. The Better FcN)d Company. ended on 31 sl March 2025. We took legal advice
and began the preparation of a new lease for them. We are aware that as a charity we need to get best
value from our assets and this has infom)ed our negotiats'ons.
Replace old equipment
The quotes are in place for new racking in the warehouse. We purchased a new pallet truck for the
warehouse which has in-built scales so we can weigh scrap as it comes in. This will ensure that the correct
weights are put on suitable racking as well as provide useful data to measure our impact on reuse target.
We purchased small IT equipment in order lo host hybrid meetings
We purchased a second eco badge-maker lo extend our range for our member5 and customers and
ensunng they have a choice.
Shop and membership
Sourcing new suppliers for the shop
Some of our wholesalers have dosed so a signifirant number of our standard shop stock lines were in
danger of being discontinued. Most of these lin8s have now been sourced from other suppliers but this has
had an impact on our sales pri￿S and lead times have been challenging at times.
Increasing membership and footfall
Our membership figures have remained the same for this year but our Supporters Plus Cards continue to be
popular. This means fooffall in the warehouse has increased but spend per person has decreased and
therefore income remains less than prevCOVid.
Change of staff in the membership role has meant thal marketing to different groups that are
underrepresented has been delayed.

CHILDREN'S SCRAPSTORE
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
The Artshop has better signage to increase customer eXperieTr￿ and more engaging social media which
has a significant following.
We have made three television and one radio appearances to promote the prtsjuction and delivery of activity
tKJxes as part of the Holiday Activity and Focrfj program funded by Bristol City Council and to explain the
reason for developing the land around the building to supp)rt it's refurbishment.
Increase the charity profile in the city with enhanced networking and partnershlp
We have tsken a number of different approaches lo engage with different partners and nehvorks. We are
now an established organisalion in those netwofks for example
St Pauls network where we share useful information and signposting .
Bristol Cultural Education Partnership where we promote Family Arts.
Voluntary Sector Operations Manager Network which gives us the opportunity to share best practice
around health and safety and policies and learn from each other.
Through our attendan￿ at these netWOTks we have made links with organisations thal support some of our
target groups such as Asylum Seekers. Refugees and families living in povety.
We have welcomed two supported interns into the charity and this has enabled us to develop a process
which means we can find sustainable work experience tsilored for each individtjal. We welcomed five school
work experience young people and decided to broaden our offer so that the young people have experience
across the departments in the charity they happening.
We have been able to significantly increase our volunteer hours through our regular volunteer and corporate
volunteering opportunities.
Family Arts activities and profile
We are funded by the Family Arts Campaign. who are funded by the Arts Council . to hosl the Arts
Ambassador lor Bristol.
Bel￿een the Family Arts Nelwork 23 events ran in the city. some small events run by one organisation and
larger events run by multiple partners. We developed Bristol Family Fun to provide information to families in
the city about the work of our network partners and produce a bi-monthly newsletter to go out lo families
who have signed up for the group.
We raised £18.805 to support more events in the city in conjunction with our network partners. In the
financial year 24125 we recognised £15,878 towards the events delivered in that year.
We also held quartefly meetings where speakers have attended to deliver interesting and informative
presentations to Ihe network partners induding barrier5 in Arts and Culture for people living in povety.
FINANCIAL REVIEW
Transactions and financial position
The Tnjstees consider the financial performance during the year.
The accounts are set out on pages 14 to 35. The accounts have been prepared implementing the Statement
of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial
Reportjng Standards 102 issued by the Charity Commission for England and Wales.

CHILDREN'S SCRAPSTORE
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
The Statefnenl of Finanaal Activities (SOFA) shows net (expendrtureyincome for the year of a revenue
nature.
The total at the foot of the Balance Sheet shows the total reserves at the year end.
The Group's total income forthe yearwas £1.107.599: an increase from the prior year. mainly due to
increased giving and grant income. Total expenditure rose to £1.189.241 reflecting increased operating and
stralegic development work. This resulted in an operation defiat of £81.642 before the revaluats'on gain of
£498,815 resulting in a net income of£417,173 for the yèar.
At year end. total Group funds stood at £1,585.482 (2024.. £1.168.309), comprising £131.124 in general
unrestricted funds. £1.451,962 designated. and £2,396 restricted.
Policles on reserves
The policy is to maintain reserves at the level necessary to sustain the tAanned activities of the charity.
The accounting wlicies (Note 1) sets oui the funds being operated and their respective applications.
The Designated fund is maintained at a level equivalent to the investment in the freehold property less the
mortgage. This is held within the building and forms the basis of scrapsto￿.$ stability and flexibility-
The General fund accumulated surplus is intended to be raised to a level equal to be￿een 3 and 6 months
of unrestricted expenditure which equates lo approx. £241>£480k. Al this level the Trustees feel that they
would be able to continue the cuffent aclivrties of the charity in the event of a significant drop in funding.
The General ftsnd stood at £131,124 ofwhich £106.816 is considered to be group's free reserves as at 31
March 2025, which represented £133k bdow the lower threshold and £373k below the upper threshold.
The Trustees consider the charity to be a going COn￿M. supported by strong asset values. divetstfied
income, and o)ntinued demand for Se￿I￿S.
Restricted funds, if any, are spent in line with the donorfs wishes or funder's agreements as si)on as
possibl8.
Principal funding sourcès
Funding is via membership fees. trading a￿n surplus. events. donations for scrap. sales of PlayPods, Play
Services and grants.
Investment policy and objectives
The Trustees have wide powers of investment. Surplus short- temi funds are held in an interest-bearing
deposit aGcount.
Availability and adequacy of assets of each of the funds
The board of Trustees is satisfied that the charity's assets in each fund a￿ available and adequate to fulfil
its obligations in respect of each fund.
Chang88 In fixed assots
Changes in fixed assels are shown in detail in note 12 to the accounts. There has been capital expenditure of
£9.051 this year. and the assets continue to be repaired and maintained as and when n￿Ssary.

CHILDREN'S SCRAPSTORE
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 MARCH 2025
Governance
The board of Trustees provide strategic governan￿ of the chanty and adhere to all legal and statutory
obligations as well as Charity Commission guidance.
Statement of Trustees, responsibilities
The trustees {who are also directors of Children's Scrapstore for the purposes of company lawl are
responsible for preparing the Trustees. Report (incorporating the strategic report and directors, report} and
the financial statements in accordance with applicable law and United Kingdom Accounting Standards.
including Finanual Re-porting Standard 102= The Financial Reporting Standard applicable in the UK and
Republic of Ireland {United Kingdom Accepted Accounting PraCts￿).
Company law requires the trustees to prepare financial slatements for each financial year which give a true
and fair view of the state of affairs of the charitable company and the group and of the income and
expenditure, of the charitable group for that period. In preparing these financial ststements, the trustees are
required to..
select suitable accounting policies and then apply them consistently..
observe the methods and principles in the Charities SORP..
make judgments and accounting estimales that are reasonable and prudent..
slate whether applicable UK Accounting Stsndards have been followed, subject to any material
departures disclosed and explained in the financial statements., and
prepare the financial statements on the going concem basis unless it is inappropriate to presume
thal the Gharilable company will continue in business.
The trustees are responsible for keeping adequate accounting records that disclose with ￿aSonable
accuracy at any time the financial position of the charitable company and enable them to ensure that the
financial statements comply wilh the Companies Act 2006. They are also responsible for safeguarding Ihe
assets of the chantable company and the group and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
In so far as the trustees are aware".
there is no relevant audit infomiation of which the charitsble company s auditors are unaware.. and
the trustees have taken all steps thal they ought lo make themselves aware of that infonnation.
The board of trustees approve the reappoinlmenl of Burton Sweet as auditors for financial year 2025126.
Approved by the tM)ard and signed on its behalf by:
E Collier
Trustee
Date..
10

CHILDREN'S SCRAPSTORE
INDEPENDENT AUDITOR'S REPORT
YEAR ENDED 31 MARCH 2025
Independent auditor's report to the members of Children's Scrapstore
Opinion
We have audited the financial ststements of Children's Scrapslore (the °Charity and the group") for the year
ended 31 March 2025 which comprise the group an(i charity Statement of Financial Activities. the group and
charity Balan￿ Sheet, the consdidated Cash Flow Statement and notes to the financial statements,
including a summary of significAnt aC￿Unting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial
Reportsng Standard 102: The Financial Reporting Standard ap￿Icable in the UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practice).
In our opinion. the finan￿al statements-
give a true and fair view of the state of the group and Charity's affairs as at 31 March 2025 and of its
income and expenditure for the year then ended:
have been propetly prepared in accordan￿ with United Kingdom Generally A￿pted Accounting
Practice.,
have been prepared in aC￿rdance with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted out audit in. accordance with inlemational Standards in Auditing (UK) {ISAs {UKI) and
applicable law. Our responsibilities under those standards are turther described in the Auditor's
responsibilities for the audit of the financial ststements section of our report. We a￿ independent of the
group and Charity in accordan￿ wilh the ethical requirements that are relevant to our audit of the financial
statements in the UK. induding the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directOf5' use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relating lo events
or conditions that, individually or collectively. may cast significant doubl on the group and charity's ability to
continue as a going concem for a period of at least ￿e1ve months from when the financial stalemenls are
aLrthorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going cOn￿M are described in
the relevant sections of this report.
Other information
The trustees are restK)nsible for the other information. The other information comprises the information
included in the annual report other than the financial statements and our auditorfs report thereon. Our
opinion on the financial statements does not cover the other information and, except to the extent otheNisa
explicitly stated in our report, we do not express any form of assurance condusion thereon.
In connection with our audtl of the financial staternents. our responsibility is to read the other information
and, in doing so, (x)n5ider whelher the other infomiation is materially inconsistent with the financial
slalements or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If w8
identrfy such fnaterial in￿nSiStenC1eS or apparent material misststements. we are required to detemiine
whether there is a material misstatement in the financial statements or a malenal misstatement of the other

CHILDREN'S SCRAPSTORE
INDEPENDENT AUDITOR'S REPORT
YEAR ENDED 31 MARCH 2025
infomiation. If based, on the work we have performed, we condude that there is a material misstatement of
this other information. we are required to report the fact.
We have nothing to report in this regard.
Oplnlons on other matters prescrlbed by the Companles Act 2006
In our opinion. based on the work undertaken in the course of the audit".
the information given in the trustees. report (incorporating the directors, report) for the financial year
fof which the financial statements are prepared is consistenl with the financial statements., and
the directors, report has been prepared in accordance with applicable law requ1￿MentS.
Matters on which we are required to report by exception
In the light of our kno￿edge and understanding of the group and charitable company and ils environment
obtained in the c£Jurse of the audit. we have nol identified material misstatements in the directors, report.
We have nothing to report in respect of the following matters in relation to which the Companies Art 2006 re-
quires us to report to you rf. in our opinion..
adequate accounting records have not been kept, or retums adequate for our audit have not been
received from branches nol visited by us,.
the financial statements are nol in agreement with the accounting records and retums:
ertain disclosures of trustees, remuneration specified by law are not made.. or
we have not obtained all the infomiation and explanations necessary for the purposes of our audit;
or
the Iruslees were not enttued to prepare the financial statements in accordance with the small
companies, regime and lake advantage of the small companies. exemplions in preparing the
directors. report and from the requirement to Prepare a strategic report.
Responsiblllties of trustees
As axpl8ined more fully in the trustees. responsibilities statement. the trustees are responsible for the
preparation of Ihe financial slatements and for being satisfied thal they give a true and fair view, and for
such internal ￿ntrol as they detemiine is necessary to enable the preparation of financial statements that
are free from material misstatement. whether due to fraud or error.
In preparing the financial statements, the trustees are restK)nsible for assessing the group and Charity's
ability to continue as a going concem, disdosing, as applicable, matters related to going concern and using
the going concem basis of accounting unless the trustees either intend to liquidate the group or Charity or lo
cease operab'ons, or have no realists'c altemative but to do so.
Auditor's responsibilities for the audit of the financial sLitèmènts
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole a
free from material misstatement, whether due to fraud or error. and lo issue an auditor's report thal includes
our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit
conducted in accordance with ISAS {UK) will always detect a material misstatement when it exists.
Misstatemenls cAn arise from fraud or error and are considered material if. individually or in the aggregate,
they could reasonably be expected to Influen￿ the economic decisions of usef5 taken on the basis of these
financial statements.
12

CHILDREN'S SCRAPSTORE
INDEPENDENT AUDITOR'S REPORT
YEAR ENDED 31 MARCH 2025
Our approach to idents'fying and assessing the risks of material misststement in respect of irregularities,
including fraud and non-compliance with laws and regulalions. was as follows-
we identified the laws and regulations applicaNe to the group and charity through discussions with
those charged with govemance and other managemènt, and from our knowledge and experience of
the sector,
we focused on specific laws and regulations which we considered may have a direct material effect
on the financial statements of the operations of the company, including the Companies Act 2006.
taxation legislation and data protection, anti-bribery, employmenl, pensions, environmental and
health and safety legislation,. and
we assessed the extent of compliance wth the laws and regulations identrfied above through
making enquiries of management, inspecting18gal correspondence and remaining alert during the
audit for any indications of non-compliance.
Our audit procedures in relation to fraud included but were not limited to-.
making enquiries of those charged with governan￿ and other management as to where they
considered there was SUs￿ptIbl1ity to fraud. their knowledge of actual, suspected and alleged fraud;
discussing amongst the engagement team the risks of fraud.
gaining an understanding of the internal controls in place to mitigate risks of fraud and non-
compliance with laws and regulations-
testing joumal enlries to identify unusual transactions:
assessing whether judgements and assumptions made in delemiining the accounting estimates sel
out In the accounting wliues were indicative of potential bias", and
investigating the rationale behind signfficant or unusual transaclions.
There are inherent limitations in our audit procedures described above. The more removed that laws and
regulations are from finanoal transactions, the less likely it is that we would become aware of non-
compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws
and regulations to enquiry of the directors and other management and the inspethon of regulatory and legal
corresponden￿, if any. Material misstatements that arise due to fraud can be harder to detect than those
that arise from error as they may invdve deliberate concealment or collusion.
A further desGription of our respon￿bIlItIeS for the audit of the financial statements is located on the Financial
Reporting Council's website al www.Irc.oT
. uk.'audilors, audil-assurance-elhicslauditors-res
onsibilities-for-
the-audil . This description forms part of our auditor's report.
Use of our report
This report is made solely to the Charity's members. as a body. in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charity's
members those matters we are required lo slale in them in an audilor's report and for no other purpose. To
the fullesl extent FErmitted by law, we do not accept or assume responsibility to anyone other than the
Charity's members as a body. for our audit work. for this report. or for Ihe opinions we have fomied.
Joshua Kingston FCA (Senior Statutory Auditor)
For and on behalf of Burton Sweet Limited
Statutory Auditor
The Clock Tower
5 Fadeigh Court
Old Weston Road
Flax 8ourton
Bristol BS48 1 UR
Date.. 28 January 2026
13

CHILDREN'S SCRAPSTORE
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNTI
YEAR ENDED 31 MARCH 2025
Unresirictod
Funds
Restrithe
Funds
Total Funds
2025
Total Funds
2024
Note
Incomo from:
Grants and donations
Charilable activitiès
Other vadiro actiwts.es
Inveslments
IRestatedl
351.783
315,308
420.565
953
183.457
285.202
415.410
3.740
219.790
403.247
285.202
415.410
3,740
Total kncome
887,809
219,790
1,107.599
1,088,609
Expendilurg on..
Raising funds
Charilable ac11w￿S
304.269
654,901
304.269
884,972
286,506
882,290
230.(￿5
Tolal gxpgnditur•
959.176
230.(￿5
1.189,241
1,168,795
Gainlloss on investmenls
13
498.815
498,815
Net bncom8llexpendrtur•l and net
mov•mont in funds
427.448
110.2751
417.173
I￿,187)
Total funds at start of yt•r las
•¥lousty gtstedl
1.190.586
12.671
1,203,257
1280.996
Re8tatsm•nt
25
134,9481
134,9481
132.5001
Tt)tal fvnds at start of y•ar Irestat
1.155.638
12.671
1.168.309
1.248.4
Total funds at •nd of ￿ar
1.583,086
2.396
1.585,482
1.168,309
The GrtsJp has no recognised gair6 CK bsses other than ts results lor the yEar 8$ set out atrA)ve.
AJI of 8th￿ties ol the Group are da55ed as conbnuirwj.
S8e 11 Iw thè ¢tynparativo Ststemènl of Finanua Actsvibes.
The notes on pages 18 to 35 form part of thesè financial statements.
14

CHILDREN'S SCRAPSTORE
THE CHARiffS STATEMENT OF FINANCIAL P£TivmES {INCLUDING INCOME & EXPENDITURE ACCOUNT)
YEAR ENDED 31 MARCH 2025
Unr8Strict8d Restricted
Fun¢ts
Funds
Total FurKIs
2025
Tot81 Fund
2024
Income from:
Grants and donati(￿$
Charitable activit*s
Othef tradiThJ activth.es
Investrnent5
(Restated)
362.185
315,308
321.936
953
192.417
285,202
338.577
3,740
219.7
412,207
285.202
338,577
3,740
Total 5ncome
819,936
219,790
1,039,726
1,000,382
Expendllyre on:
Raising funds
Charitable actN41ks
231.386
654.907
231,386
884,972
196,837
882.290
230.(h$5
Total expenditure
886.293
230.065
1.118,358
1,079,127
Gabnn￿$ on investmenls
13
498.815
498.815
Nèt incomellexpenditurtl and not
movement in funds
432.458
110,2751
422.183
178,7451
Totsl fvnds at start of >••r1oS
prevlously stated)
1.181.626
12,671
1,194,297
1,270,594
Re¥tatemgnt
25
134,9481
134.9481
132,5001
Total funds at start of yjar Irestat•dl
1.146.678
12,671
1,159.349
1,238,094
Total funds at ènd of sear
1.579,136
2,396
1,581,532
1.159,349
The Charity has no réco3nised gains or losses other than Ihe results forlhe yearas set out at*)ve.
l ofthe aciMb85 of Ihe tharity are cjassed as cthts"nubng.
See note 11 for Ihe cc¥mparative Staternenl of Financ4al AC￿llIeS.
Th• notes on pages 18 to 35 fonn part 0fth￿ financial ststements.
15

CHILDREN'S SCRAPSTORE
BALANCE SHEETS
AS AT 31 MARCH 2025
Company number: 02624238
Group
2025
Char
2025
Group
2024
Charity
2024
Fi￿￿ as$•ts
(Reststedl
1.080.396
IRestsl&YI
1,080.396
TarKJible assets
Investment property
Investments
12
13
14
798,8
750.000
798,890
750.000
11)0
100
1.548.8
1.546.990
1,080,396
1.080,496
Currgnl asset*
Stock
Oebtors
Cash al bank and in hand
15
16
48.089
47.034
105.322
293.010
123.608
198.639
144,991
293,010
198,639
305.572
322.247
445.366
436.001
Liabilitie•
Cr8ditor5 . amounts falling
due within one year
17
1191,3461
1212.0711
1267.6851
1269.3801
Net turr•nt ass•ts
114.226
110.176
177.681
168.621
Total assth le$8 Current li•bilitigs
1.663.116
1.659.166
1,258,077
1,249.117
fediior5 ". arTK)unts falling
due after MO￿ than one year
18
177,6341
177,6341
189,7681
189,7681
N•t
1.585.482
1.581.532
1.168.309
1.159,349
FUNDS
Unrestricted lunds
General funds
Designated funds
Rtstrlcttd fun
131.124
1.451,962
2,396
127.174
1,451,962
2,3
210.570
945,068
12,671
201,610
945,068
12,671
23
Total lund¥
1.585.482
1.581.532
1.168.309
1.159,349
Trustees respon%bi1￿eS'.
The trustees a¢knO￿ledge Iheil Ws1￿.1[￿.es for wilh Ihe reqUIre￿entS ol the Act respect lo ac(x)unting reccyds and the
prepaialion of finanoal statemen
The accounts have be&) prepared in aCtr)rdan￿ wth ts provIs￿n5 applicatAe to Ihe smJl Compar￿eS. regirne and in accordan￿ wth
FRS102 SORP.
Th•58 finanaal Slater￿nts were approved by Ihe Tnjstees C￿ ........... ....... .
are svjned on ltiwr behalt by..
E Collier
Twstèe
The neles on pages 18 10 35 fomi part Of fin•rtei•l s¢atem•nts.
16

CHILDREN'S SCRAPSTORE
CONSOLIDATED STATEMENT OF CASH FLOWS
YEAR ENDED 31 MARCH 2025
2025
2024
N¢t c•$h loutllowv Inllow from opwating aclivit
19
156,2101
124.8161
Nonwtlonal ush I1￿.
Inv•sting activitses
Payments for tangible r￿d assets
Investmenl irK¥)me
19,0511
3.740
113,2001
953
15.3111
112.2471
Fonanclng activil
Loan ￿payMentS
{32,8501
152,0361
132.8501
152,0361
N•t ¢a•h loutllowvlnfiow lor the y•
194.3711
189.0991
Charity Law prthibits Ihe use of net cash infiLV*ts any endow¢d {* thr restrmied furKI lo offsel n¢t cash outn¢)w5 on any fvnd outside
its objects. exc4t on special au￿rity. In Ihis ￿1r1¢bon has rM)t had 8ny effect orE ￿5￿ Ilows for the year.
Thg notss on pages 18 to 35 fomi part of these financlal statèments.
17

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
1 A¢¢ounting pdicies
ounting convention
The financial statements have been prepaT•Y in a¢u)rdan(* vnth the historical o)st conv8nbtsn (ex￿p1 whe¥e othemse stat￿ in the
accounting rolicy note) and in accordance wth the Statement tsl Recommended Practice.. Ac(x)untir¥J and Rewrting by Charities
preparing their acwunts in èc(xydance wth the Finanual Rerx)rtng stsndard apPI￿a￿e in the UK and RepublK of Ireland IFRS 1021
Issued in October 2019. and Ihe FifiarKial Reporting Standard ap￿1¢alle In the United King¢Jom and Republic of Ireland IFRS 1021,
the Ctstnpan￿ Act 2(X)6.
The charity is a public benefit entity as defined under FRS102. Tr Trustees ihat there afe no materkql uncertainties affeoting
Ihg ab41ty ofthe chanty to conbnL* as a g(Mrg ¢{m￿rn.
Basis of consolidation
The Consolidated Statery*nt of Finanua Acts￿ ISOFAI, Conso¢idaled Balance Sheet and Consolidated Casl) Flow Statement
¢onsolidale the financial statements of Charity arhj ils suby"diary, kngeous Creabve knmited. The resutts of the subsidiary are
consolidated ￿ a line by line ba*s.
Incom•
Income from donations i1￿U￿ad in incuno when tsse rec4ivable. e￿pla$ [cAl￿5..
l. When donors s￿rfY that donalN)ns gi￿ lo the th•ity rnsjst be used in future accounb"rKJ penods. the InC￿e is deferrwl until those
Feriod5,"
11. When Oorors irnth3se (x￿dI￿"0ns whtth have lo be lulfilled befo￿ Ihe chanty t¢￿FreS ents"ll￿1 to use such Income, the irKome is
deferr&J untsl the we-CtThJtlicffts have been
Income frorn contracts lor the supply ol goc¥Js and serwces Is reojgnised with Ihe delivery of the contracted gcx)d anélor seNce. This is
dassified a5 unre51ncted funds unkss there ts a ujntractual requirement it to be spent on a particular purpose and retumed If
tsnspent. in which case it may be regarded as reslricted.
Investment ir￿￿e is induded on 8 rrfetvs￿e basis.
Donations in kind comprise ¢Yonated services *there Ihe ￿sts are mea5urabl8 8nd seN(xs otherwse to ￿ pald for to
maintain Operat￿al effectiveness.
Income from dona*"ons for scrap is reeognised ¥eteivable. either vthen ¢Jc￿a￿nS are receNed from visitors lo the warehouse for
scrap materials taken. N materials are ddivered lo sthools to refill their SUP￿les.
Expenditur•
Expenditure is recogntsed in the period ift wttich il 15 ingJrred. Expenortu￿ includes attribtsta￿e VAT cannol be rerx)vered.
Raising funds
Raising funds ex￿ndIt￿￿ Indtsde Ihose ￿$ts 1ftcur￿ in seeking vduntsry o)ntn"but￿￿s. c>)sts of gcx)ds sokl and other costs which
indude Ihe ojsts ol running and partJ"opabng in fundraigng events and colle(*ons and cost of goods pu:'chased for resale.
Chafltsble Activid•s
Experidrture on charitable activibes cornprises those incU￿ed by the Charty in the delivery 01 rt5 acbvitie5 and services. tt includes
bolh costs thal can be all¢xated direcyy to this activity and those (￿Sts of an indirect natu￿ reces5ary to 5UPPOrt Ihern.
Support costs anil costs that winot be directy attn"t￿￿1 io xD¥ities are allocated ￿ a basis Cm5i5tent wth Ihe use ol the
resource.
Governance costs
Govemance costs tndude those costs assocrdted y￿¢h meetir¥J Ihè consb"bJb"onal and slatutory WU1￿ments of the charty and indude the
audit fee5 and costs linked to the strategic management ol Ihe d)arrty. (>)vemance cosfs a￿ indvded vAthin suppvt costs.
18

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
1 k¢ountkng poli¢ie$ {C￿lIM
Allo¢•tion and•W￿ti0￿menI ￿$ts
Certain exp￿￿bJre is directy attributable Its sp￿￿[IC acliwbe5 and thi5 has t)een induded in ￿se cA)5l raiegories. Other costs, which
are attributable lo rncwe Ihan one category. a￿ apportioned a(X055 (x>st Calegories on basis of an assessment of WOTkk)ad carnod out
frorn tc* time.
Overhead supwt costs have been all￿ated t¢hwn fundwaisiny and pubIN￿ty LThts. fundraisirvJ trading and Charitab￿ actiwties. The
apporl1on￿￿nI ha$ been allc¢ate(I ￿ Ihe basis of re￿￿011 the afKI is anal￿ed in no18 7.
Pension ￿819 and other postaretiremert beneffts
The charty U)n¢nbutes to defined G￿t￿bUt￿ schemes. Conth"bu¢M)n5 paY&￿e to the L*ariV5 pension schemes ale charged to
the StaterrEnt of Financxal knb"wties in Ihe reftiyj io which they rdate.
TangSble fixed assets
Fixed assets are held at W5t less a¢wrnulated depreoab'oi. Assets ￿￿tir￿j less than £25) a￿ not capitalis&J. Depreaatson is calculated
50 as to write off Ihe cost ol an as*( kn its estimated ulb.male res*Ju4 value. over the useful life ofthat asset as follM'.
Land and Buildings - 0￿r >pa￿,. straryhtline on bud(liThJs. deprefy3tl￿ ¢har9•Y on land.
Improvements to Property - over 50 yea￿. 5tra*ght line
Furniture and Equiprrent - over 4 )ears." siraighl line
lotor vehths - over 4 year5.. straIg￿,t line
Inveslment property
Invesfment [￿pertieS a￿ held to eam rental or for c4Jttsl appr￿lt(￿. They are initially n￿asu￿d as cost and subsequently
rneasured at fair value. The valuaiKJn of the Invesbmenl property is considered every year by the trustees to ensur8 that the Carr￿r￿j value
is not Mat￿￿￿lY￿￿er8nl kn the lair vJue. wth a prolessonal valualbyt being cètained every fifth ￿r.
Flxe(l asset Inwstm•nts
Investments In subsKliaries and a58oriates are ind¥ded al cost less impairTh*nt al 31 Mareh. The SOFA indudes the nel gains and
h￿S ansing on revaluats.ons ar￿ dis￿$*5 duriThJ the ￿ar.
Stock
Stocks a￿ valued at the Fo¥M of cost and net realisable value. after making dLE allowan￿ for obsolete and slcw mowng Items. Cost is
d8t8rmined usin9 the Average cnsi meltrKMJ IAVCOI. N8t r8ali5atrAe value is bas•Y on selliNJ prico 1•55 anbciPa￿ costs lo oirnpletion
and selling costs.
Donated ilerns are noi valued in SIC￿ a￿1 rwnised in onlywhen SLId.
Trade debtors
Trade and other debtors a￿ rwnised at ts setuement amwrrt due after any trade drsc4)unl offered. PrepayThents are valued at the
amount prepaKI after iaking account of any discounts due.
Cah and cash oqu4valgnts
Cash at bank and cash In har¥J indudes rash an¢J short term hwJNy liquid investrrents ￿1￿ a sthjrt maiurty of three rnonths or less from
V)e date ol acqut5itson or openiThJ ol the thpJsFt or similar aiwjnt
Cr•ditors
Credrtots and prowsM)n$ a￿ re¢¢yJnised the charity has a tKesent ot4wJation resultir¥J from a past eveftt that *711 probabty ￿sU11 in
the transfer of fvnd5 lo a third party and the arM)unt due lo setde the L*ligation can be Measu￿ or estsrnated reliably. Creditors and
provisions are nonnally recognised al thwr seidement amcwnt aftar all￿￿llg for any discounts due.
19

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
1 Ac¢ountino pollcie• {continu•dJ
Fund accoun￿n9
Ffee funds are unrestn¢tsd funds th'c* a￿ available lor use at Ihe discrelth)t) of Ihe Twstee5 in lurtherance ol the general objectives of
Ihe Chanty and vknch have not been designaled for otr*r pU￿oSe5.
Designated funds comprise Un￿1￿cle￿ funds that have been set aside by the Truste8s for Pa￿l3r purposes. The airn and use of each
des*gnal8d fund is set in the noles to Ihe finan￿al statements.
Restricted ftsnds ran or4y b& used for parb￿lar reslnLled purposes wthin the objects of tIE tharity. Restrith"ons arlse when 5Feofied by
ihe dorKJr or lunds ère raised for parbalar resthcled pu￿oseS.
Fvrther expl8nats.on of ￿ nalure and purpose ol ea¢* fund is induded in Th)te 22 to the finaryxal siatéments.
2 In¢gme from: Grants and donations
GrDUP & Charity
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Donations
Donabon from Artragecrtts Creab"ve Linbted
Donab"ons for scrap
Grants
2,308
2.308
8,960
181,149
219,790
181,149
219,7
Totsl Charity
192.417
219,790
412,207
Inter*roup acb'¥ty
18.5501
18,9601
Total Group
183.457
219.790
403.247
Prfror year
Group & Charlty
Unfestrl¢ted
Funds
Restricted
Funds
Total Fund•
2024
Donations
Donabon ITOM thage0￿$ creats.￿ Limrted
Donabons for strap
Grants
3,57S
10.402
176.785
22.773
3.575
10.402
176.785
171.423
148.650
Total Charrty
213.535
148,6
362,185
Inter-group athty
110.4021
110,4021
Total Group
203.133
148,650
351.783
Inctu(led in granl incA)rne are amounts lot￿li￿j f1￿.161{2024.. £82.2391 recewed frcmm 8nslol Cty Cwncl.
3 In¢omÈ from: Ch•ritabh a¢li¥iti•s
Gro1￿ & Charlty
unrestr￿ClOd
Funds
Restricted
Funds
Total Fuwtrd$
2025
Contract i¢xume
Membership subscnptior
Play & Playpod Incorn
12.406
64.705
208.091
12.406
64,705
208,091
265,202
285,202

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
3 InGome from.. Charitable activtties Icontinu8dl
PrIor￿ar
Unrestrkted
Funds
Reslrl¢l
Funds
Total Fund•
2024
(Restattdl
(Restated)
Contract irt(￿e
Membetship subscripb'c￿$
Play & PlaypoLI In￿rne
63,091
252.217
63,091
252.217
315.308
315,308
4 Income from.. Othertradlng actl¥iti#s
Unrèstrictèd Restricted
Funds
Funds
Total Funds
202S
Total Fund•
2024
Rental Income
Prtanagementcharge. Artragetyjs Creative Limriwj
250,448
88.129
250,448
88.129
256.044
65,892
Totsl Charity
338.577
338.577
321.936
Artrageou5 Creative Limrted- Slyi sales
Inier-groLtp ath.vty
178.178
1101.3451
178.178
1101,3451
764.521
165,8921
Tothl Group
415,410
415,410
420.565
l inLX)me receNed for ott*r IraJiTrJ actsvibes in lh• pr￿1 ￿al wa5 Un￿trIcted.
5 Expen(knire on: Ralslng funds
Current y￿r
Support
Costs
INote 71
Direct
Costs
Total Fund
2025
Property rental income costs
Membership disoJJnt charge
84.342
13.216
133.828
218,170
13.216
Total Charlty
97,558
133.828
231.386
Artrageous C¥eative Lirnit•
Less inter-group ac*"vity
174.228
1101.3451
174.228
1101.3451
Totsl Group
170,441
133,828
304,269
Priory8ar
Support
Costs
INote Tl
Dlrect
Costs
Total Funds
2024
Property rentsl inccme cosls
54.415
142,422
196,837
Total Charity
54,415
142.422
196.837
Artrageous c￿￿'ve limited
Less iniei-grc¥Jp athvity
155.561
165,8921
155.561
165,8921
Total GfOItP
144.084
142,422
286,506
21

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
6 Ewndltur¢ on: Chariiabl• actt¥ltles
Group & Chartty
Support
Costs
INot• 7)
Dire¢t
Costs
Totsl Funds
2025
Reuse
98,864
7,568
207.TII
148.369
44,184
45.379
238.584
94,253
143,048
52,947
446,355
242.622
Play
Pl8yP(yJs
462.572
422,400
884.972
p￿ory•¥T
Support
Costs
(Note 71
Direct
C05ts
Totsl Funds
2024
Reuse
104.571
6,981
206.306
180.538
141.473
3.842
112,947
12S.632
246,044
10,823
319,253
306.170
Play
PlayPc*Js
498.396
383,894
882,290
7 Support ¢¢)st•
Support costs ale allctsled betsveen raisiTrJ funds a￿1 thlable acIl￿ti&$ on ba￿$ of staff bme.
Support c￿ts. Induded in notes S & 6. are as Idlty￿.
Currnnt y•ar
Fundrai$irg
and
Charitablg
publicity ActFvits
Total
2025
Stsff costs
Office cKJst5
Building ￿1$
G0Vwian￿ costs
53.226
29.660
47.674
3.268
167,997
93.615
150.473
10.315
221,223
123275
198,147
13.583
(Note 81
133.828
422.400
556.228
Pdor >par
Fundraising
and
publieity
Charrtab
Aetlwti•s
Total
2024
Stsff ¢>)sts
0￿1¢8 costs
Building costs
Govemance costs
56.847
44.788
38,141
2.646
153,232
120,724
102,807
7.131
210.079
165,512
140,948
9.777
(Note 8
142,422
383,894
526,316

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
B Net In¢omelle%widllurel for the year
Tris Trs stated after charging:
2025
2024
A￿Y1t(*S ￿munerat￿
. wior yearover acx7ual
- for audit seN(%s
. for a(¥x￿￿ts weparation
Trustees. travel, meeth.ng and training eypense512 tru5te851
Depreciation
19551
10,350
4,015
173
39,372
12,50D}
9,675
3A75
35S
36,593
9 Staff costs and numbws
Tho aogregate payr￿1 costs were:
2025
2024
W￿6$ & saaries
s￿al security costs
Pension contributions
477.356
29.576
18.590
483,355
28,962
18.791
525,522
531,108
Thè average number ol empbw IiFK4uding s¢nior managemenVlgader5hip team) during thg sfar was..
202S
2024
Supwrt s*afF
Charitable ac*"vrfies
27
27
30
30
No employee received emdumenls ot more than £60.(1)O during either the ￿j￿nI. Of precediThJ ￿r.
Key monagemgnt per¥onnel
The Injstees considw themselves an¢ the fdlowng to be key rnan3ge￿nt per50nnd.. Ihe Chi8f Execub've Off>cer and the Deputy Chief
Executive Officer. (ln Ihe prior year this also indtsded lh8 Or*rations c(wrdinator. Play tgam (%￿rdina10r and Membership co-ordinator.)
DuriTrJ the year. Ihe total eMp￿￿e tenefits ol key managerllent person1￿ £85.28412024. £82,338).
10 Taxation
The charity is exemptfrom tXrftM)r*1(￿ trx ￿ its charilable ac*wi*s.

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
11 St*temÈnt ol Flnancl•l klivit*¥ comparative figures
Group
For th¢ ￿#T ènd￿ 31 Mareh 2024
Unrestricted Restricted
Fundg
Funds
Total Fundj
2024
IRestat8dl
(Restat￿)
In￿me from:
Grants donatic￿S
Charitable acDvilies
Other tr8diThJ acbvitigs
Investments
203,133
315.308
420,565
953
148.650
351,783
315,308
420,565
953
Tolal Income
939.959
148.850
1,088.609
ExperKll¢ure on:
Raising funds
Charitable aL*vilies
286.506
742.945
286.506
882.290
139.345
Total •xponditur•
1,029.451
139.345
1,168.796
Net incom¢llexpendlturel for the year
and net mg¥ement in fvndj
189,4921
9.305
180.1871
Total lunds at stsrt 0f￿r las r*•vlou8ty SL￿dI
1,277,630
3,366
1,280,996
R•stat¢m•nl
132.5001
132.5001
Total fund5 at start of Ire5tatedl
1.245.130
1,248,496
Total funds at •nd of ￿ar
1.155,638
12,671
1.168,309
24

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
11 Stat•m•nt ol Flnan¢Jal A¢tMtl•s Comparthg figur¢• Icoftthu8dl
Chartty
For th• •nded 31 March 1024
Unrestrithd
Funds
Re$trt¢ted
Funds
Totsl Funds
2024
Incorne from".
Grants and dtsnaticms
Charitable a(JJ"vrties
Other trading acbwties
Investments
213.535
315,308
321.936
953
148,650
362.185
315.308
321.936
953
Totsl income
851,732
148.650
1,000,382
expendlture on..
Raising funds
Charslable
196.837
742,945
196,837
882.290
139,345
Total exp•ndlturn
939.782
139.345
1,079.127
N•t Incom￿1•Xp•￿dIt￿rnl for th• y￿r
•nd n•t mo¥ement tn fvnd•
188,0501
9,305
178,7451
Total lunds at st¥t of la• pre¥fjousty sL*dl
1,267.228
1.270,594
Reslatem•nt
132.5001
132,5(X)
Total fvnds at slart ol y•ar lrnJtst•dl
1,234.728
1.238.094
Total funds at •nd ol >*ar
1.146.678
12.671
1.159.349
25

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
12 Tanqlble fixed a•••ta
Group & Charity
Land and
8uilding5
Property
Furnlturg and
Improvements Equiwmnt
Motor
hiclès
Total
Cost orValua￿0rt
At 1 April 2024
Addib"ons
Transfers
801.988
7.808
586
71.346
8.465
1,431,142
9.051
1332,8541
1135.4081
(197,4461
At 31 Marth 2025
414.592
604.542
8.394
79.811
1.107.339
Depwiation
Al 1 April 2024
Charge lor Ihe year
Trnnsfer5
25,
5,500
{9.0851
278.782
16.039
172.5B41
3.349
42.715
15,734
350,746
39,372
181.6691
At 31 March 2025
22.315
222,237
5,448
58.449
308.449
Net Ix>ok ¥3￿*
At 31 March 2025
392.277
382,305
2.946
21.362
798,890
At 31 March 2024
524.100
523.2(
4.459
28,631
1,080,396
13 Invèstm•nt prop•rty
GfOUP & Cha￿ty
Total
FJir volu¢
Ai 1 April 2024
Transfers
Revaluation
251,185
498,815
At 31 March 2025
750,0(KI
Nèt bool4 valu•
At 31 March 2025
750,000
At 31 Marth 2024
Historical (x)
251,185
Thg d￿rity$ inveslmenl propgrty has t)￿1 valued al £750.CKYJ In 2026. Fair value has been detennin￿ using an lnrxjrr￿.bas8d
approach. based on his10￿ rental In￿me and esb"mated maTkel ￿nl referefi￿ to applieij to wrnparat)le Investment
properh"es. The valuab.on was FwovK1ed by an indiv¥Jual experienced ￿ Ihe cx)nmeroal property sectsr. ￿J1 witr no professional valuation
qualif￿￿"¢￿.
At the reporbng dale there were no ￿sIFiLlIo￿ on ￿ ab￿lty of the chartyto realise Iho investsMnt property or remrt income and disposal
pro￿￿$, and the had no LI￿￿￿al ot4igabon5 fLY the wth5e. devdLyTnent. repair, maintenance or enhancement of Ihe
property.
Scr8P$tore Ho￿Se, Sevier SI￿eL St Wert￿T9h$. 8nstol. 8S2 9LB is a three.$1(￿eY ￿0[￿rty. The Icwer 9round floor is fully let to third
parbes. while Ihe ground an¢ first floors are p￿￿ornIn8n￿yf0r the r*anty's ovm charitatle activities. On Ihis bas15, the propety 15
treated as a mixed-use property. 25% of ￿ property value. rep￿sen￿n9 Ihe prorx)rtron of floor area attributable lo the l(Mer ground
floor, daS￿rIed as inv8strnenl property. and the femaining 75% d85sif*d 35 owner-occupied wop8rty V*ilhin langitAe fueil assets.

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
14 In¥•stm•nt•
Shares in grwp undertaktngs ar￿ parbcapaling iftterests
Subsidlary
Undertakings
Total
Cmt or ￿l￿￿tIon
At ? April 2024 and al 31 2Q25
100
100
DelaiLs of undertakin9S
Country of
Incorporatson
Propowkn ofvoting rights and
shares held
2025
Company nam•
Holdlng
Pflnclpal aclmty
2024
ageous CreatibE Lwnile(I
England and
Waes
Ordinary
100%
100%
Sale of art sorplies
Year ended 31 Year ended 31
March 2025
March 2024
trag•ous Cre#ttNw Limit•d
Tumover
Cost ol sales
178.178
179,3251
164,521
182.2421
Gross yofft
Admin￿a￿ve expenses
98.853
82.279
194,9031
173.3191
0￿rating profft
3.950
8.960
Inte￿t payable an¢J sirndar charges
Profft befor• tsxatlon
3,950
8.960
Tax charge f￿ the ￿ar
Profit for the pgrlod
3.950
8.960
Relair*d eamings broughl Irxward
Less t1on*"on to par8nt Chaity
10,402
110,4021
18.9601
R•t•ined earnings carried fO￿ard
3,950
8,960
15 Sto¢k
Group
Charity
2035
2024
2025
2024
Stocks
48.089
47,034
27

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
16 Oebtors
Group
Charity
2025
2024
2025
2024
Due in less than one year:
Trade deblvs
Due from group undertakirwJs
Prepayments and 8c(rned iThxJme
Other debtors
28.897
73.497
10.402
21.423
28,897
64,764
29.054
893
73,497
50,071
21.423
29.054
893
58,844
105.322
123,608
144,991
17 Creditors: amouEts falling due with4n >*ar
Group
Charity
2025
2024
2025
2024
IR•stat•dl
33.749
48.997
31.115
(Restated)
33.749
47.055
46,329
3,566
Bank loans
Trade creditor5
Other taxation and So￿nty
Oth8r cr8ditors
Due from group undertakings
Accruals and defer￿ income
13,033
58,595
7.468
5.639
13.033
56,939
31,104
5,639
10.402
139.856
106,611
105,356
138,681
191.346
267.685
212,071
269,360
Oohrred Income
2025
2024
(Restated)
104.121
115.526
1104,1211
At 1 April 2024
Resources deferred in the peric4J
Amounts ￿leaSe￿ from prevtous peri(*Js
115.526
82,038
1115,5261
At 31 Mar(* 2025
82.038
115.526
18 Credltors.. amounts falllng due after one Jwr
Group
Charfty
2025
2024
2025
2024
Bank ¢oans
77,634
89,768
77.634
89,768
The bank loans due wthin one 5Ear and after more Ihan one sear indthye a mortgage taken cKJl to purchase Scrapslore Hc￿Se which is
secured on the property. The rTh)rtgage is for 21 years aNJ t4)￿ interest during the year of beh%ten 3.25% and 3.57% per annum. The
amount due after than 5 years is £Nil 12024-. £42.7311.
The ￿MainIng loats amount is a 'Bounce Ba& Loan. taken oul in 2020, al an interesl Rte of 2.5% per annum. This knan Is unsÈtyJred
and repa￿able by instalmen15 over 10 ￿a¥s.
28

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDEO 31 MARCH 2025
19 Reconciliation of r¥8t mtyMm•nt in fundj to n•t cash infiow from operntifig activilth¥
2025
2024
IRestatedl
180,1871
Slatement of Finan(ial Athvthès.. Nel movewrwt tn fvrKIs
Adjustrnents."
Investment income
Depre￿atiOn
Increasel Ideueasel in OF*raiM)n￿ uerjith: curr8nt
(Inc￿ase￿ ￿￿ease in operational debtus
Increase in stcKk
(GaIn￿O$S on invesbnents
Loss on di¥xwl of fued assets
417,173
13,7401
39,372
155.fj231
46,478
11,0551
1498.8151
19531
36.593
42.067
122.8901
13,2721
3,826
Net cash (Ouffiow￿Thfio￿ from operailng actlvltles
156.2101
124.8161
20 Analysis of chang•s Sn ush during th•
2025
2024
Changg
Cash at bank and in hand
198.639
293.010
194.3711
2024
2023
Change
Cash at bank and in hand
293.010
382.109
189.0991
21 kntysij ol ¢hany¥ In net debt
Curr•nt
11 April Operating cash
2024
Ilows
Investing
¢ash flows
Flnancing
cash 11
1 31 March
2025
Cash at bank and in hand
Debt due wthin ￿ar
Debt due after rnore Ihan one year
293.010
133,7491
189.7681
156.2101
15.3111
132.8501
20,716
12,134
198,639
113,0331
17T,6341
169.493
156.2101
15.3111
107.972
Prlor>Yar
At 1 Wil Op•raling ¢ash
2023
flows
In¥estTrng
cash flows
Flnanelng
cash flows
Ai 31 Mor¢h
2024
Cash at bank and in hand
Debt due Mthin year
Oebl due after more than one
382.109
151.7581
1123.7951
{24.8161
112,2471
152,0361
18,009
34.027
293,010
133.7491
189.7681
Tol
206.556
124.8161
112.2471
169,493

CHILDREN'S SCRAPSTORE
NOTE5 TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
22 Mowmenl In fund5
FN the ¢nd•d 31 March 2025
At1Wil
2024
Ineomè &
galns
Expenditure
& 105$9
At 31 March
2025
Trnnsf•rs
Re•trict8d funds
Famify Arts Carnpaign
Sustainable Play Project
BCC HAF Winter Packs
BCC HAF Capital Fund
BCC HAF Stratsgie SupF
8CC HAF Delivery
BYCA Fund
Playful 8ristc4 General Restricted Furd
Play Day
BCC Play aThJ Ycth Grants
29th May 1￿] chants￿e Trust
Ardagh Comrnunity Se5S19ft5
BCC Afghan Ghiklrèn & Families
BCC HAF Easter & Sjmmer 24
BCC HAF Flayway
Care Homes Athvity Packs Propd
Child￿n & Ytyjng Pets￿e Strategic
Clothw%ykers Foundab"on Stacker
Crèft Boxes
Extra Sustainable Play
K￿$harn Pop Up
Nisbel Trusi Play Rangers
08sis Hub North
Pack5 for Disadvantaged ￿"d$
Super Sa￿[days Pot
Yellow Wc(xJ Play Range
(Restatsdl
9.305
365
1S,878
29.600
14.768
650
13,IXX)
125.1831
134.4401
114.7681
16501
113,(K)01
14,4751
2.568
13,¢J)01
433
433
1,(￿10
45.CX)4
1.000
7.225
9.000
21.456
2.450
379
13.064
7.320
5.356
2.(M)O
1.100
5.000
3.690
4.750
100
13.000
11.0001
145.0041
11.0001
17.2251
19.0001
121,4561
12.4501
13791
13.C641
17,2001
15.3561
12,0001
11.1(M)I
11.29))
13,6901
14,7501
11(X)I
113,0001
120
3.750
12,671
219.7
1230.0651
2.396
Unrestrict8d funds
Designaied Buikding fuThJ
General funds
945.tffj8
201.610
498.815
819.936
128.2311
1858.0621
36,310
136,3101
1.451.962
127,174
1,146,678
1.318,751
1886.2931
1.579,136
To¢al fvnds Charity
1.159.349
1.538,541
11.116.358)
1,581.532
Artrageous Funds
lnlerenb.ty transarjjons
178.178
1110,3051
1174.2281
101.345
18,9601
3.950
67.873
172.8831
3.950
Total fvFKls Group
1.168.309
1.606.414
11.189.241)
1,585.482

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENOED 31 MARCH 2025
22 Movement in funds (cOntim￿d)
Restricted lunds
Famity Arts Campaign . FuThJs rKeFved to SLSPWXt and (wrdinate the Famdy Arts nethork. linkiro bwih the other Ambassadors
around Ihè cLyJntry with the aim of increasing of LWPOrtunity and diversty of audien￿.
Su5talnablt Play Prolect- Funding receiwj tts pThK1e wtreach sessKJns. Ifair¥ng and supporl for non-play organisabons and sector
support.
BCC HAF Funds- Funds rec￿ed from Bn"st4 Cty Countsl to wow￿le Acknty packs and play sesstons lor eligible children. Srnall capilal
resour￿. Fund$ also receNed for $upprxb'rwJ lh8 slrategy for Ihi5 pr(4rdffi.
B YCA Fund - Funds I￿Ned for Fwviding W sessi￿$ fcK &12 ￿r dds to support po*tsve acbwtses during May, Odober an
February h81ftenn s(*KKA ho￿"d8￿.
29th May 1961 Charrtal>le Trust- A Mu1￿._)￿aT conln'tyjbon lor Ihe pro￿￿On of packs io be delivered to diSa￿antage￿ children.
Ardagh Communlty Session$'. Fundiro lo suppyt the deliveryof rday ses5Tr0ns at Hillfielts Community Centr8 belween Octtsber to
December 2024.
Playful Brlstol Gén•nl R•strict•d Fund- FuThJs ￿et1Ved to Ihe 0￿Ing of Ba￿ul Bristol, venue hire. ne￿O￿r0. sha
resour¢e5.
Play Day - Funds received for the cwrdinabop and d¢lr¥ery of a Hay Day ¢d¢bratory ¢v¢nt 3t 3 locations in BFiStol in padnatship
Playful Bnstd. Part of Natsonal Play Day.
BCC Afghan Chlklr•n & Famllb•s - FundiThJ to support Ihe Alghan communths in Bristol to devekjp holiday activitie5 for children and
ung people.
BCC Play and Yoirth Gr¥nts- Funds receNed lor provisi￿ 012 Flay ranger5 sessic*J5 perweek. Support Ihe development of play in
North Bri$￿.
East Brlstol Chlklren's Centrn S•ssions- Funds I￿e￿￿j for ddivering ￿aY session in (Jdbury courts Children Centre.
Chlldren Uvlng In TemporaryAccommodatkJn- Funds re￿iVed KKOVIS￿ ofactiwty packs and play resources children living in
temporary accommcéation.
BCC Cl•an Air Zon• Asslstan¢• S¢h•mo- LoL*I wvemrnont conkn"bub"on *)d supwt t(Mards the puichase of a Clean Air Zone
complaint vehides lo continue seNce provisv)n in Bn'5tol Cty Centre.
Care Hom•s A¢tlvity Packs ProJ•ct- A camPa￿n to re￿We fur￿1ng (x)ntn"bJb"ons towards play seSsi￿S and aclivity packs In care
homes.
Childrgn & Young Pg0ple Strategic- FundirrfJ to oxjrdinate Child￿n & YTrJng People's Netr￿rk. Pla￿1 Bristd and Youth Work
Iiance, and lo dev8k)p asse55or training for ￿aY training course KKovislc￿.
Clothwork•rs Foundatlon Stackgr. Fundiry Cx)ntri￿lIc￿ lo*ards the cost ofa new warthouse stathng machine to aid in the
preparatson and delivery of scrap Ma￿rials.
Craft Box•s. Campaign to recei¥e funding 0)ntribUt￿nS tovlards the rescKtrong. pacwing and delivery of actrvrty pack5 for the IcK81
community.
Extra Sustainable Play- FundiThJ to suAYxt ad rneeils in the sector- delivery of Flay Way training course, *lditi'onal play sessims
in Avonrnouth. and a shippirKJ container to house p￿Y resour￿5 and equipment in Frome Vale.
Keynsharn Pop Up- A contributs.on ttTr￿rd5 th8 set up of a'rA)P-up' ScTrpsth in Keynsham to Provide 5ustssnabl• craft rnat8ri81
opportunits'es.
Nisb8t Tru$t Play Rangers- Conln"tKJtion towards supporbng Play Ra￿J￿r sessions bringing FAay resourtes to children in
communib.es tjuring temi b"me.
31

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
22 Mov8mont sn funds (¢onthu8dJ
Oasls Hub North- contri￿JtKIn lowards the delNeryof ACCA Flay sessions during Ihe Ea51er and surntnèi holidays at Oasis Hub North
in Avonm(yJlh.
Packs for Ol￿d¥a￿tag8d Kkls- Campaign to receNè funding contn"bults)ns iowdrds the sourarrfJ, production and delivery of activity
packs for disadvanlaged thild￿n in the ktal ￿MMun￿ty.
5uptr Saturdays Pot- Campawjn to re￿iVe fvnding ￿tribu1￿)nS towarl$ enhanciryj recU￿lng Super SabJrday evenb.
Yellow Wood Play Rangtrs - c￿tn"bUtion ￿8rd3 suppNbn9 Play RavJer sessirms brir*JiThJ ￿#Y reS￿r￿S to chilLI￿n in I￿1
corntnuniknes during term time.
Deslgnated funds
8uilding fund - the trustees have set aside knnds repre5erttr.￿ ￿ net Wk value of propety. le5S the value ol nK)rtgages secured
on the property.
For the year gnded 31 March 2024
At 1
2023
31 March
2024
Income
Expfrndlture
Tran5fgr3
IRestai8dl
(Restattdl
(Restatedl
Rèstrlcted funds
Family Arts CarnpaKJn
Sustainable Play Project
BCC HAF Winter Packs
BCC HAF Capital Fund
BCC HAF Strnlegic Support
BCC HAF Oelivery
BCC HAF Caprtal IndusN)n
HAF Capilal Upshot
BCC HAF Additsonal Training
BYCA Fund
Playful Bristd General Restricted Fund
Play Day
BCC Play at¥J Youth Gran
East Bristol Children's Centre Sessths
Children Livin9 in Temwrary A￿)mmI)￿atrOn
BCC Clean ZO￿ Assis&ncè Scheme
15.929
34,049
22.454
649
13.rA)o
12.018
1.000
3.227
2,450
1.800
432
3.000
20.942
7.200
6,0(KJ
16.6241
134.0491
122.4541
16491
113.0001
112.0181
11.0001
13.2271
12.4501
11.8001
14321
13.0001
120.9421
17,2001
16.0001
14,500}
9.305
365
365
2,568
433
433
148.650
1139.345
12.671
Unrestricted lunds
Designated Buildiro Fund
General funds
924.791
309.937
122.120
1917.6621
42,297
142,3971
945,068
201,610
851.732
1.234.728
851.732
1939,7821
1.146,678
Total funds Chartty
1.238.094
1.CKKJ.382
11,079,127)
1.159,349
Artrageous Funds
Inter-enbty transactions
10.402
164.521
176.2941
1155,5611
65.892
110,4021
10,402
Tolal fun¢ts Company
10.402
88.227
189,6691
8,960
Total fund5 Group
1.248.496
1.088.609
11.168.796)
1.168.309

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
23 Amatysla of nd a•80ts boiwoen fun¢ts
Group
A• at 31 Ma￿h 2025
Unre$tricttd
De$lgnated
General
Funds
Funds
Restricted
Funts
Total
Tangible ftxed assets
Investrnenl pro￿rtY
Current a5S8ts
Current liabilil*s
Credrtors ovw one year
774.582
750.0(K)
24,308
798,890
750,000
305,572
1191,3461
177.6341
2.396
303.176
1181,6271
114.7331
19.7191
162.9011
Total group
2.396
1.451.962
131,124
1,585,482
A* at 31 Ilareh 2024
Un￿trICted
0￿19nated
General
Funds
Funds
Restrkied
Funds
Total
Tangible fixed a￿ts
Current assets
CU￿nI liabilibes
C￿d￿orS over one >eaf
1.047,306
33.09)
432.695
1237,1691
118,0461
1.080.396
445,366
1267,6851
189.7681
12.671
130,5161
171,7221
To¢al group
2.671
945.C*8
210.570
1,168.309
Ch•rity
Unre5trieted
Designated
GEner•l
Funds
Funds
Restricted
Funt1s
AS at 31 March 2025
Total
Tangible fixed assets
Investment protEty
Investments
Current assets
Current liabilitses
Creditors over￿? year
774.582
750.0
24.3(
798,890
750.000
100
322.247
1212.0711
177.6341
2.396
319.851
1202.3521
114.7331
19.7191
I62.￿1)
Total charlty
2.396
1.451.962
127.174
1,581.532
As at 31 March 2024
unrestrj￿ed
De•4gnatsd
General
Funds
Funds
Rgstriciod
Funds
Total
Tangible fixed assets
Investments
CUr￿nt assets
Current liabiltt
c￿rt0[5 over one
1.047,306
33.0
100
425.330
1238.8641
118.0461
1,080,396
100
438.001
1269.3801
189.7681
12.671
130.5161
171,7221
Total charity
12.671
945,￿8
201.610
1,1 $9,349

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
24 Related parti
Dunr¥J the year, Ihe ¢harrty made th¢ fO1￿￿j ￿lated party transxts"c¥is".
Linden Accountants Limlted
Linden Accountants Limited carry out trKxkkeoping Serv￿ lor Iho dwty and are contrc41ed by K Fo￿er. the CEO of the Charlty, and
her immediate f8mily.
DuriThJ the year, Linden Accountants provided seTrices totalling £68.425 12024. £68.9321 to th8 L*anty. Th8 charity charged rernt to
Linden Accountants of £24,456 12024.. £23.8991. The arnount payable io Linden Accountants at Ih8 ￿ar end totalled £6.849 12024..
£6.8371 and the amount re(*ivable from ￿nden Acxxunlanls ￿?$ £261 12024.. £2971. No amounts have been written off in the period in
re$￿t of amwnts due to or fr(rn ￿n￿en Accountsnts.
The Charity has taken advantsge of the exempbon under FRS 102 sec*on 33 not to di5d05e transactions ￿ enti*je5, 100°h of whose
Vo￿ng rights are vknolly con1roll￿ by Children's scrapst0￿.
EX￿p¢ for Ibe above. lhe￿ are Th) reLated party transad.ons in a(klition io Ilxjse disdosed 1hrc￿tr￿t the Iinancial stat¢m&nts.
25 Prior year reaktat•ment- G
The fdlovmJ ￿tatements are required due to a nmstatement in the r9wJnilion of mernber51Kp income. Thg irnP8rtof the changes are
shown below".
tysis by net assets
As prebryousty
Re$talod
2024
2024
Adlustment
Tangible assets
StopJL
Debiors
Cash ai bank and in haFMJ
Creditors < 1
Cr8ditor5 > 1 i*ar
1,080,396
47.034
105.322
293.010
1232,7371
189,7681
1,080.396
47.034
105,322
293.010
1267.6851
189,7681
134,9481
Total net assets
1.203.257
134,9481
1.166.309
D91erred i¥hx*ne is the eleffl￿t of the credEttys affeded.
Funds total at year •nd
As prevlousty
stated
2024
Restat•d
2024
Adjustmgnt
Restricted funds
Unr851rictsé ￿n￿5
112.6711
11.190,5861
112,6711
11.155,6381
34,948
Total funds
11.203.257)
34.948
11.168,30
A5 prevÉously
stated
2023
Res¢ated
2023
41justm•nt
Restricted funds
Unrestricted furKIs
13,3661
11.277.630)
13,3661
11,245.1301
32.500
Total lurKIs
.9961
32,500
11,248.496

CHILDREN'S SCRAPSTORE
NOTES TO THE FINANc￿L STATEMENTS
YEAR ENDED 31 MARCH 2025
25 Priof year r•s&item¢nt- Group {contin¥•dl
Ineom• and •xp•ndllur•
As pr•vlously
ststed
2024
Restated
2024
41justment
Ineomè from charltable activib
Membership subscriptions
65.539
12.4481
63.091
35