The Charity Registration Number is SC005209 Gingerbread East End Report and Accounts 31 March 2025 Gingerbread East End Report and accounts for the year ended 31 March 2025 Contents Page Charity information Trustees. Annual Report Statement of directors. responsibilities Independent Examinerfs Report Funds Statements.". Statement of Financial Activities 10 Statement of Financial Activities - Prior Year statement Statement of total recognised gain5 and losses Movements in funds 12 12 Income and Expenditure account 13 Balance sheet 14 Notes to the accounts 15 Gingerbread East End Trustees. Annual Report for the year ended 31 March 2025 The Trustees present their Report and Accounts for the year ended 31 March 2025. Reference and administrative detsils The charity name. The legal name of the charity is.'_ Gingerbread East End. The charity's areas operation and UK charitsble registration. The charity is registered in scO￿and wth The offi￿ of the Scottish Charity Regulator IOSCRI wth charity number SC005209. The charity does not operate in any overseas jurisdictions. Legal stmeture of the charity The charity is constituted as an unincofporaled charity. estsblished by Trusl Deed. The goveming document of the charity is the Trust Deed estsblishing the charity. There are no restrictions in the goveming documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. The trustees are all individuals. The principal operating address, telephone number, email and web addresses of the charity are:. Gingerbread East End Trustees. Annual Report for the year ended 31 March 2025 The Trustees in office on the date the report was approved were:. The following persons seThed as Trnstees during the year ended 31 March 2025 :_ The trustees who served as a trustee in the reporting period, and. if applicable, their dates of appointment or resignation during the year were"_ Name Appointed Resigned/Retired 23/1012024 2￿10/2024 2￿10/2024 2W1012024 23/10/2024 23/1012024 23/1012024 At the Annual General Meeting all trustees retire as trustees. but are eligible for reappointment. All the trustees are also members of the charity. Gingerbread East End Trustees. Annual Report for the year ended 31 March 2025 Objects and activities of the charity The purposes of the charity as set out in its governing document. The company's aims and objectives are to promote the care and education of children without distinction of race, and political or religious opinions in need of care during out of school hours and school holidays, and to promote the provision of facilities for the recreation and leisure time occupation of such children in the interest of social welfare with the object of improving their conditions of life, to offer play opportunities, which are fun and encourage exploration, learning new skills and healthy all round development within a safe and caring environment, to advance the education and training of persons providing the care and education and recreational facilities, to provide out of school care from 3.00pm to 6.30pm after school and 8.00am to 6.00pm during school holidays Monday to Friday throughout the year for lone parents and low income parent families who would othemise be unable to seek or take up employment due to the lack of childcare facilities within their financial range and to establish after sch¢)ol care in Dennistoun on a permanent basis. The main activities undertaken in relation to those purposes during the year. Gingerbread has increased its daily registration from 24 to 28 children per day which has enabled us to take on a fifth member of staff to assist with holidays and sickness. Gingerbread operated a Successful Summer Programme with the Playscheme passes back. the children enjoyed a variety of trips and activities. The main achievements and perfonnance of the charity during the year. Main activities undertaken in year 2024-2025 Gingerbread enjoyed a fun filled summer programme, supporting the local community by providing some holiday care. Children and parents were happy with activities and trips. Maintenance The electrical box in Gingerbread had to be replaced as it failed the 5 year periodic inspection. Glasgow Electrical Services carried out the replacement. Grants We received a £1500.00 donation from the Templeton Goodwill Trust which was used to update children's equipment, toys. Staffing as retumed to work and her health has improved. There have been further changes in the staff team. our team now consists of practitioner. So, wth current staff we are fully staffed. trainee, Fundraising Comedy nights are still being held thanks to a parent. A local lady has been giving Gingerbread donations. Gingerbread East End Trustees. Annual Report for the year ended 31 March 2025 The difference the charity s perfom7ance during the year has made to the beneficiaries of the charity and the wider society. Due to the fact the the beneficiaries of the chanty are able to take on employment, this reduces the dependancy on benefits and as such this denefits the Trmder society. Structure, governance and management of the charity The methods used to recruit and appoint new charity trustees. Appointment of trustees is govemed by the Constitution of the Charity. The trustees are authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee. Members wishing to become trustees must be recommended by the management committee or proposed by a fellow member of the charity, in advance of the general meeting. The member then stands for election at a general meeting. The policies and pmcedures for the induction and training of trustees. Most trustees are already familiar with the practical work of the charity and are encouraged to attend training sessions and development days of the organisation. Additionally, new trustees are invited and encouraged to attend a series of short training sessions to familiarise themselves with the charity and the context within which it operates covering the obligation of Management Committee members, the main documents which set out the operational framework of the charity and resourcing and the current financial position as set out in the latest published documents. The charity s organisational structure. Gingerbread East End has a Management Committee that meets approximately ten times a year and has responsibility for all strategic decisions of the charity. Operational decisions are delegated to senior staff. with the trustees having overall responsibility for the day-to-day management of the charity. The charity s relationships with related parties. There were no related paty transactions in the period i.e. transactions carried out with affiliates, the Trustees, senior management (and their immediate families) or other whose position enables them to enter into transactions the company other than at ami's length. Bankers Ctydesdale Bank, Dennistoun Branch. 865 Shetdeston Road. Glasgow, G32 7NS Gingerbread East End Trustees. Annual Report for the year ended 31 March 2025 Financial review The charity s financial position at the end of the year ended 31 March 2025 The financial position of the chaiity at 31 March 2025 and comparatives for the prior period, as more fulty detailed in the acGourrts. can be summarised as follows.'- 2026 2024 Not incomo 53 16.429 Unrestricted Revenue Funds available for the general purposes of the charity 116.930 116.898 Restrided Revenue Funds 425 404 Totsl Fund8 117.355 117.302 Financial revlew of the positson at the reporting date. 31 March 2025 . The trustees consider the financial performance by the chanty during the year to have been satisfactory. The charity has produced a profft of £53 (2024 - £16,429) in the year. Principal Funding Sources The seNces principal fvnding is generated from parents, fees. Gingerbread East End Trustees. Annual Report for the year ended 31 March 2025 Policies on reseThes. The Board realises the importance of building reserves to meet unforeseen events or future redundancies, and this wth in mind the Boards aims to accumulate reserves of 40°A of our annual operating costs. At present this level of reserves is being exceeded. Going Concern The charitable activities are entirely dependent on continuing to provide seNices and the income generated from this. As a consequence, the going concem basis is dependent on the future flow of these uncertain funding streams as the charity currenlty has net reservses, the Trustees are satisfied that, at the time of approving the financial statements. it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concem. Availability and adequacy of assets of each of the funds The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund. Details of The Independent Examiner Gingerbread East End Trustees. Annual Report for the year ended 31 March 2025 Statement of Trustees. Responsibilities The charitys trustees are responsitAe for the preparation of the accounts in accordan￿ with the temis of the Charities and Twstee Investment (Scodand) Act 2005 and The Charities Accounts (Scotland) Regulations 2006 {as amended) In particular. charity law requi￿ the Trustees. if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surFlus or deficit of the charity. In preparing those financial statements the Trustees are required to :_ - to prepare the accounts in accordance wrlh United Kingdom Generalty Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). - sdect suitable accounting poliaes and appty them consistenty., - make judgements and estimates that are reasonable and prudent: - Prepa￿ the financial stslements on the going GOn￿M basis unless tt is inappropriale to p￿SuMe that the d)aiity will cmtinue in business: state whether applicabbe accounting standards and sLqtements of recommended practice have been followed. subj'ect to any material departures disclosed and explained in the financial statements.. The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the stste of affairs of the charty and of the surplus or deficii of the charity for the year. The Trustees are also responsibbe for maintaining adequate a¢￿￿nting records which disclose V￿th reasonable a￿uraCY at any time the f nancial position of Ihe charity and which are sufficient to show and explain the charitys transactions and enable them to ensure that the financial statemerrts comply wth regulations made under the Charrtses and Trustee Investment (Scotland) Act 2005. They are also responsible f(Y safeguarding the assets of the charity and hence ft>r taking reasonatle steps for the prevention and detection of fraud and other irregularities. TfU$toes are *0 resp￿91￿ for the contsnts of the TrustW8' report aThJ the 8tstutory responsibih'ty of the Independent Examin8r in relation to the Trustees. report is Smit8d to examining the report and ènsuring that . on the face of the report. there are no material inconsistenoes ￿1th the figures disdosed in the finanaal statements. This report was approved by Ihe board of trustees on 16 January 202& Glngerbread East End Report of the Independent Examlner to the Trustees of the charlty on the accounts for the year ended 31 March 2025 I report to the Trustses on my examination of th& finanual statements of the charity on pages 10 to 27 fr*r th• year ended 31 Marth 2025 which have teen prepared in a￿[dance with the CharitEs and Trustee Investrnent {Scotlandl Act 2005 {the Act) and ¥￿h the Finanaal Reporting Standard 102, (effective 1st January 2016) adapted lo meet the needs of unincorporated organisations. as modrfied by FRS 102 SORP Iststemenl of Recommended Practice for Accounting and Reporting by Charitwl 2015, {as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1$1 January 2019). rfhe SORP}, publshed by The Office of the So)ttish Charity Regulator IOSCR) . and under the historiral CO￿ ￿nventiOn arKI the acD)unting polcies set out on page 1 Respectlve re9ponjiblllil￿ of the Tnmtees and the Indewldent Examlner and the basls of the rnport As descrited on pag8 7, you, the thorit￿S Trustses. are T8sponsibb for the prgparation of the finandal slatgments in accordance with the Chanbes and Trustee Investment Iscottand) Act 2Lh)5 and all other applicable law and with United Kingdom GenefalTry Accepted Accounting PfactK*. appk8Mè to smaler éntit￿. and for bèirYJ satisfied that the financial statements give a truo and fair vitr*. The Trustees consider that the audit requirewent of Regthiions 10(11 (al lo (cl of the The Charities Accounts {S¢odandl Regulations 2006 {as amended) does not appty. and that there is no requirement in the Governing Document for the corbduthng of an audL As a o)nsequence. the Trustees have e￿ed that the financial statements be su*e¢X to independent examination. HaviNJ satiSf￿d mysetr that the ffinancA81 $tht￿)ents are not required to be audited under any legal pro￿310n. or otheNi8e, and are eligible for independent oxaminat¥)n, it is my rnsponsibfjty to:. a> examine the financd statements of charity under SedM)n 4411)Ic) of Art b) folow the applicablg pro¢xdure$ in the Regulats.￿ 11 of Th8 Charith Ac￿unts (Scodandl Regllations 2CM)6 (as •m•ndodl and in a¢¢ortlan￿ with th¢guKlan￿ gNtsn by Tl* Olfi(* oftho S¢otti8h Ch•rty Rtyul•lor and.. c) slats whether parkn￿lar matters haN* come to my attentiorK Basls of Independent Examlnees Statemert and scope of vAKk undertaken and- I conducted my examina￿n ￿ acc*ydance with the Regulation 11 of The Charities Accounts (Scotland) Re9￿all0￿8 2006 las amended) aTrJ in aG¢ordanco with IhoguKlanc• givgn by The Office of the Scottish Charity RegLlator, sètting out the dut￿$ of an independent examiner in relation lo the conduLling of an independent ex8mination. An independent examin8tion in¢￿deS a revw of the accounbng recr)rds kept by the charrty 8nd of the accounting Systems empk)yed by the charty and a comparison of the finan￿01 statemonts prgsontgd with thoso record5. 11 also 1ndl￿e$ conshleration of any unusual item$ or dis¢*sures in the financial statements, and seeking explanations from you, Ss Trustees. conceming suth matters. The purpose of the examination is to establish as far as possible that tFK*re have l)88n no breaches of charity begislation and that. on a test basis of evidence relevant to the amounts and disclosures made, the financial Stateff￿n1s compty with the SORP. The proceduros undertaken do not provide all the évidencè that ￿t¥U1d bè wuired in an audit. infomiation 8uppkd by the Trustees in tr* course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an audtlor would consider in arriving at an opinion. The planning and conduct of an audil goes beyond the limited assurance that an independent examinat￿)￿ can provvje Congequenty. I do not oxpress an audit opIn￿n on the ViV4¥ gI￿n by the finan(aal Statements, and li particular. I eypress no opinion as to whether the financial stalemetts gNe a true and fair of the affairs of the charity, and my report is th'mited to the matters set out in the ststement beknw. I planned and performed my examinath?n so as to satisfy myself that the obFdJves of the indeperKlent examination are achieved and before finali5ing the ￿port l obtained 7Mitten assuran￿ from the Trustees of all rnaterial mattets. Glngerbread East End Indep•ndont Ex•mlnetr• Stsl•mon( Report and Oplnkjn Sijbject to the h'mitations upon scope of my as dotsled abm. I ha￿ complthd my examination: and Can confinn that.. and th8t l am qualrf*d to act as Independent Examiner in accothnce *ith that seclion by wrtue of my being qualtfied member of Association of Accounb'ng Technicians: Thi8 is a report in resped of an examination carried out under 44{1){c) of the Act and in accordance with RegLdation 11 of The ChaTrt*s Accounts {Scotland} Regulkn"on$ 2006 (as amended} and in accordance wrth 1hegU￿anCe given by The Offic* of the Scottish Charity Regulator *thich may be appScable', arvj that no matsrial matters hwd come to my atten￿n in connection *ith the examination gNiW me cause to believe that in any matsrial r¢s￿¢t..- a￿UntIng records wdre not kept in respect of ItN* ¢*•nty 4$ r￿ulT￿ by with sO￿.0n 44(11{•l ofTha Ch•riti•s and Trustee Investment {Scotlandl Ad 2005: when preparing accounts on a fully accrued ba8iS, to Pfepam financial stalem•ntS T*hich accord tplith th accounting records and compty with the accounting rnquirnments of the Act and the Reyulations sotting out the forn and content of charity accounts", have been prepared in a¢(￿rdance with the Meth￿j5 arbd principkns sel out in the FRS 102 SORP (Statement of Recommended Practic* for Accounbng and Reporting by chan1￿) 2015. las amended by the Bulletin issued in October 2018 and applicable to all acc*unts"ng periods beginnirKJ on or after 1st January 2019). (The SORPI. h8ve been preparnd in accordanc* with the methods 8nd princi*s set out in the FRS 102 SORP Iststement of Recommended Practice for Accountsng and Reporting by Chanlies) 2015. las amended by the Bulletin issued in Octthr 2018 and applI￿lIe to all accounb'ng periods Lwinnir¥J on or after 1st January 2019), (rhe SORP). have not been met or to t•thi¢h, in my Opin￿￿, attentK)n shoukl bo drw*m in my report in urdgr to enabkn a proper uThJO￿tand1Trg of the accounts to ￿ rtr4th￿. dependent Examimr Asswalion of Accounting TKhnicaans This rnport WO$ $i9n•d on 16 January 2026 Gingerbread East End - Statement of Financial Activities for the year ended 31 MarGh 2025 Statement of Flnanclal Acdvftl•s for th• y￿r •nd8d 31 March 2025 SORP Curr•nt y••r Cwr•nt y••r CurY•rf y•v Tot4 Fund¥ PrlorY••r Tot4 Fund• Fund• X125 2024 Income & End¢>*Thents frryn: Donations & Legacies Charitable activities Other trading actmt Investments A1 3,136 133.595 391 424 2.339 129.435 2.847 133.595 391 424 Tot41 Income 135.196 2.350 137.546 134.967 Exwndlturn on: Charitable acti¥itie8 135.164 2,329 137A93 118.538 Total •xp•ndltur• 135,164 2,329 137,493 118,538 N•t Incam• for lh• y••r 32 21 16,421 N•t In¢om• •ft•r tr*n•f•rn 32 21 16,420 Net movoment in fvnd• 32 21 16.429 RoGon¢iliation of fund¥:. Tot4 funds brought forward 116,898 117.302 100,873 Total fund5 carried forward 116.930 425 117,355 117.302 The'SORP R8f indicated aboNp is claswfication of Inco￿ set out in ￿ formal SORP docurr*nt& As required by paragraph 4.60 of the SORP. the brought fO￿Ard and carried forward furbjs above have been agreed to the Balan Sheet. A separate Statement of Totsl Recognised Gains and Losses is not requi￿1 as this statement in￿deS all recognised gains and kjsses. l activrties derive from continuing operations The notes attached on pages 15 to 27 forni an Integral part of these aecount 10 Gingerbread East End - Statement of Financial Activities for the year ended 31 MarGh 2025 Glng•rbr•ad East End - Anatysls of prlor y￿r tolal fundg. as rnqulr•d by paragraph aL2 of the SORP PrlorYo•r Prlor Yè Totsl Fund• Fund• Fund• 2024 X124 InG¢xne & Endl)￿n•nts frixn: Donations & Legacies Charitable actsvrties Other trading actNit Inveslmnts Other A1 1,339 129,435 2.847 2.339 129,435 2,847 Tota I￿orn? 133,￿7 134,967 Expendltuve on: Raising fur¥Js Ch8ritable acti¥iti98 Cmher Tax on $ufjlu$ on onllnary a¢tlvlt 83 Other taxation 81 117.406 1,132 118.538 Total •xp•ndltur• 117,406 1,132 118.538 Nel gains on inv8stments Net Incom• lor tho y•ar 16,561 (132) 16.429 TraMf•rn b•lw••n fund• Net Incom• aft•r tran•f•rn 16.561 (132) 16.429 N•t movom•nt In fvnds 16,561 (1321 16829 Roconclllatlon of fvnds:. Tots4 fvnds brought forward 11X).337 536 11x1.873 Total funds carrled foThn 116.898 117.302 All actlvltles derlve from conllnulng operatlons A separ* Statement ofTotal Rerngni5ed Gains and Losses not required as thi5 $￿t￿nent inthdes al re¢ognised 9ains and kisses., The noto• attached on page8 15 to 27 forni an Intsgral part of these account& Gingerbread East End - Statement of Financial Activities for the year ended 31 MarGh 2025 Glngerbread East End . Resources applled In the year ended 31 March 2025 towards flxed assets for Charlty use:. 2025 2024 Funds generated in the )*ar as detaled li SOFA Resources applied on function￿ r￿ed assets Other 4ppkab.ons ot fund$ 16.429 (4791 (758) Net resource• avallable to fund charltablo actlvltlo• (7051 1 $.960 The re￿urCeS appl*d on assets ftlr charity use ￿p￿erts the cost of addit￿n8 kn proceeds of any disposas. The notss attached on pages 15 to 27 forni an intsgrnl part of them account& Movements in rovonue and rApital funds for tho year ended 31 March 2025 Rèvenue accumulated funds Last year Total Fund• 2024 FuTrJs Fund• Funds 2025 2025 2025 Accumtd8ted fvnds brought fowrd 116,898 117.302 100.873 Recognised gains and k)sses transfe 32 21 16,429 116.930 425 117.355 117.302 Closlng r•v8nu• funds 116,930 426 117.356 117,302 Summary of funds La•t Y•ar Tot•1 Fun •nd Du￿n•t•d fv Fund Fund• 2025 2025 2024 Revenue accumulated fvnds 116.930 425 117,355 117.302 The nots8 attached on pages 15 to 27 lorni an Intsgral part of the8e account& 12 Gingerbread East End - Statement of Financial Activities for the year ended 31 MarGh 2025 Glngerbread East End Income and Expenditure Account for the year ended 31 PAarch 2025 as requlred by the Companles Act 2006 2025 2024 Incom• Inc4)me from operations 137,122 134,621 Investment in￿rne Interest receplable 424 Gro￿ income in the year before exceptional iteffls 137.546 134.%7 Gross Income In the yoar Indudlng gxcomlonal Items 137.546 134.967 Charitablo eypenditure, exduding depreclation and amorti8ation Depreciation and amortisation Govemance costs Realisod kJsse8 on dl8po8415 01 social investrrnnts whlth are program￿ Tglatgd 135.883 117.410 1.242 Totsl expendlture In the year 137.493 118.538 Not incom• beforn tax in th• financial year 16,429 Tax on surF4us on ordinary aclivit Net inwme aftor tsx in t1￿ year 16,429 Relalned surplus for the flnanclal year 16.429 JI artivities derive from continuing operations In aGcordance wrth Ihg PTovi4ions of Companies Act 2￿. headings and subhgadings u¥ed in the Incon￿ and Expenditure account have been adapted to rEflect the special natu￿ of the chartys actNit The notes attached on pages 15 to 27 forni an Intsgral part of these accounts. 13 Glngorbro•d Ea•t End- Bal•n￿ Sho8148 4131 Mar¢h 2025 Flx•d ass•ts Tanu¥trk assets 814 424 10 82 15.373 105.588 10,495 108.656 Cash at bank aThJ In h￿d Tot*1 ¢urr•nt •M•ts 120,959 119,151 Cr•dltorn: rnnts tslllng du• wlthln on• ￿•r (4.418) 12,2731 118.541 116.878 Th• lotal bxt assets olth• ¢lMrfty 117.355 117,302 Th• tot•1 n•t aM•ts olth• chrlty •r• fund•d by th• lund• olth• ch•rfty. a• fol1v￿:. R•strl¢t•d fund• Restric￿1 Re¥enue FuThJs 15 D2 425 425 UnrMtrkt•d Fund• Unrestr**d ReveNe FuThJs 15 D3 116.930 116.898 116.930 116.898 Dmlynatsd Fund* Total ¢h•rfty futhd• 117.355 117,302 The'SORP Ref indicatod atQ4e is the dassifi￿n of Bknc• Sheet ilems as set In tho forn￿ SORP dctumonts. As required by paragraph 4MI ofthfr SORP. forward and wied forward fijnds atvle have been agr*J to Ihe SOFA. Examinw is on pago 9. The Trustees are satisfied that. allvmh the chwTty 15 Tr)t registered under the CoM￿n￿ Pth. rfitwwe 80 isle￿, rt ¥￿ild be digible to wepare ac￿Unts in *ilh the prow'sKmS in Part 15 of Ihe CompaNes 2006. a￿kat& to cofflpanth sw to the smal compartes Tegkne. Th• nol•g atlAeh•d on p•g•• 1S to 27 lomi an Intsgrnl PArt ofthM• tteount 14 Gingerbread East End Nots8 to the Accounts for the year ended 31 March 2025 1 Accounting policies Policies relating to the prnduction of the accounts. Ba•1• of pv•parntion and a¢¢ounting ¢onwnlion The a¢¢ounts have been proporod on tho 8¢Wa￿ basis, under the historical ¢o$l ¢onvenlion, and in a¢0)rdan￿ with the Financial Reporting Stsndard 102, {effects"ve 1st January 2016) and 'FRS 102 SORP Iststement of Recommended practi￿ for Accounting and Reporb'ng by Charities) 2015, {as amended by the Bulletin i55ued in October 2018 and applicable to all accounting periods beginning on or after 1st January 20191. (The SORP), puk4ished by The Office of the Seottish Charity Regulator {OSCRI . effective January 2016. . and in aecofdance with all applieable law in the charl￿$ jUr￿lIc￿.0n of regIstrat￿n Going Concem The charitable activities are entirety dependent on continuing to provide seryices and income generated from this. As a wnsequen¢¢, the going ¢on¢em ba$1$ 1$ dependent on the futuTr flow of these un*rtain funding st￿•M$. However a$ the charity currenlty has nel reserves, the Tnjstees are satisfied that, at time of approvin9 the financial statements, it is appropriate to adopt the going can￿M basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainiles aboul charl￿S abi&ty to Continl￿ as a going onom. Ri•k• and futuro auumption• The charity is a public ber￿rrt entsty. The t￿￿tee$ have examined the major business and ndtbons which must be met before the tharity is entitled to the resources is not recojnised until the cond￿'0n$ have been meL All income is accounted for gross. before deducling any related fees or cost& Accounting for deforrod incom8 and incom? r8c•ivod in advan whe￿ temis arKI ￿ndItionS relating to in¢ome have not been or uncertainty exists a$ to Tththether the ¢harrty ¢an meet any tems or conditions otherwse within its control, income is not recognised but is deferred as a liakn'lity until it is probat4e that the terms or ￿ditionS imposed can be met Any grant that is subject to performancwelated cOnd￿onS receNed in advance of delivering the goods and serwces quired by that condilion, or 1$ Subject to unmel condrf]'on$ wholty outshle the control of the reGipienl Gharity, 1$ accounted for as a liability and shown on the balance sheet as deferred incom& Deferred income is rel8ased to income in the ￿ports"ng Fenod in the perfonnanwelated or ott*r Condrt￿ns that Imit re￿nItron aTr met When income from a grant or dOnat￿n has not been recognised due to the condth'ons applying to the grft not being wholly within the contrd of the recipient charrty. li is disckned as a ￿ntingent asset rf receipt of the grant or donation is probat4e once those condrtions are meL Where time relaled condrtions are imposed or implied by a funder, then the income ts apportloned to the time periods concemed,and, where applicable, is accounted for as a liabih'ty arbd shown on the balan￿ sheet as deferred income. When grants are re￿Ned in advan￿ of the expenditure on the actsvity furKled by them. but there are no speciffic time related c¢nditson$, th?n tho incJy or bodies having similar objects to the charity. 4 Slgnlficance of financial Instruments to the charlty's pos5t5on There are no significant Implic￿lOn$ of suth matters. 17 Gingerbread East End Nots8 to the Accounts for the year ended 31 March 2025 5 Not sury>lu8 b•for• tax in th• financial y•ar 2026 2024 The net surplus before tax in the financial year is stated after charging:" Depreciat"on of (h¥T￿d fixed assets Pension costs 3.095 2.263 6 Staff costs and emoluments Salary costs 2025 2024 Gros$ Salaries exduding trustees and key managemerrt personnel Employevs National Insuranc£ for all stsff Employerfs operating costs of defined contribution pension schemes 102.739 2.243 86.8 952 2.263 Totsl 8•laries, Wa￿ and related co•ts 108,077 90.105 Numbws offuN dm •mployws or full dm •qulv•hnts 2026 2024 The average number of total staff omployod in tt* yoar was Th• ests'mat8d full time equivabont nurn￿r of all stsff omployed in the yearwas Engaged on chariLibl8 activtlies Th• es(Imat8d full dm• •qulval•ntnumb•r of •ll staff wnploy•d as abov• Neither the trustees nor any PersOr￿ connecled with them have I￿1¥8d any remUr￿￿￿On from the chaftty or any related entrty, erther in the current or prior year. No employees received ern0￿Ments (exthding pension costs) in excess of £60.IXM) per annum. 7 Defined contribution ￿nSIOn schomes The charity operates a defined contribution pensTron scheme. the costs of *thich are sh(Mn above. Any liabilite$ and 0$8ets associated V￿th the s¢hen* are $hty*n urrfler debtors arKI cxeditor 18 Gingerbread East End Nots8 to the Accounts for the year ended 31 March 2025 8 Remuneration and payments to Trust0￿ and por¥ons conn•ctsd with them No truste0$ Of person$ ￿￿¢tOd tmth them le￿Ived any romunoralion from tho ¢haiity, or any relatod entity. 9 Tangibl• fix•d ass•ts Current Y•ar Land and Buldin Hant & Machinery M¢)tor Vehicles Total At 1 April 2024 Addrtions 15,919 758 15,919 758 At 31 March 2025 16.677 16.677 DeproCi•tion At 1 April 2024 Charge for the year 15,495 15.495 Al 31 March 2025 15,863 15,863 Net book value At 31 March 2025 814 814 Al 31 Ma￿h 2024 424 424 Prlor Year Land and Buldings Plant & M•chinory Motor Vohiclos Totsl Co•t 01 Aprd 2023 Addrtions 15,440 479 15,440 479 31 March 2024 15,919 16,919 Depreciation 01 Aprl 2023 Charge for the year 15.315 180 15.315 180 31 March 2024 15A95 15,495 Not book valu• 31 March 2024 424 424 01 Aprl 2023 125 125 19 Gingerbread East End Nots8 to the Accounts for the year ended 31 March 2025 10 Dftbtors 2025 2024 Trade debtors Prèpayments and a¢wed in¢ome Other debtors 3,455 688 6.352 720 10.693 15.373 10.495 11 Crnditors: amounts falling duo within one year 2026 2024 Accruals 4,418 2.273 12 Income and Exponditure account summary 2026 2024 Al l April 2024 Surplus aftor tax for the y*ar 117.302 100,873 16,429 At 31 ma￿ h 2025 117.355 117.302 13 Related party transactlons There ar• related party transactions in the year. T￿Tr) •mFkneos of the Charity are d)$0 family m•mb?rs lo ono of tho trustees. The total remuneration and pension costs relabng to these two staff members was £68,633.34 12024 £61,441.77) 14 Partlculars of how partlcular funds arn rnprnsontad by assets and liabilitlgs At 31 Mavch 2025 Totsl funds nds Funds Taryible Fixed Assets Current Assets Current Liabilrties 814 814 120.534 14,418) 425 120.959 (4,418 116,930 425 117,366 Al 1 April 2024 Totsl Fund• nd• lund• fund• Tangible Fixed Assets Current Assets Current Liabilities 424 118,747 12.273) 424 (2,273 116,898 117,302 20 Gingerbread East End Note8 to the Accounts for the year ended 31 March 2025 15 Chango In tolal funds ov¢r th? y•ar a$ shown In Nots 14 . analysod by Indlvldual funds Fund• brwglrt In Trnn•fvr• forwanl from lund¥ in 2W25 bthven 2024 lunds in 2026 Fund• carrknd fo￿4rd to 2026 S•• Ilots 11 S•• Nots O Unrn$trlc￿ and d•$lgn•t8d fvnds... Unrestricted Revenue Funds 116.898 32 116,930 Total unrestricted and d￿l9￿*ted fun 116,898 32 116,930 Restrfct6d funds... c(￿OPeratiVe Gmup Glasgow City Council- Playscherne STV Appoal Glasgow City Council- Area Partnership Glasgow City Council- Qui¢* Speed Templeton Goo(hw'll Tnjst 266 78 21 21 Totsl restricted funds 21 425 Total Charty funds 117.302 117,355 16 Anatysis of movomonts in funds ovor th• y￿r as shown in Nots 15 Exp•ndltuTh G•ln• & Los￿# Mov•nwnl ITr fund• 2025 2025 2026 2026 Uftrnstrk￿ and d•$lgn8t8d funds... Unrestricled Revenue FurKIs 135.1 (135,164) 32 Restrictfjd funds... Glasgow City Council- PlaYsC￿le 850 (850) Templeton Goothwill Trust {1.479) 21 137,493 53 21 Gingerbread East End Notes to the Accounts for the year ended 31 March 2025 17 The purposes for which the funds Unrestricted and designated funds.-. These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restriclions on Iheir use. Unrestricted Revenue Funds Restricted funds... Restricted Fixed Asset Funds The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds.. This fund represents the restricted surplus arising on the revaluation of the charitys assets. The purpose of this fund is for play materials and activities. Restricted Revaluation Reserve Co-operative Group Glasgow City Council- Playscheme Trip money & admissions for summer playscheme STV Appeal Toys & Play equipmentlmaterials Glasgow City Counryl- Area Partnership Toys & Play equipmentlmaterials Glasgow City Counal- Quick Speed Toys & Play equipmentlmaterials Templeton Goodwill Trust Toys & Play equipmenumaterials 18 Ultimate controlling party The charity is under the control of rts legal members. Every member of the charity is obliged lo contribute such amount as may ￿ required not ex￿edIng £110 the assets of the company in the event of its being wound up while he or she is a member. or within one year after he or she ￿aSeS to be a member. 22 Glngorbread Ea8t End D•t•llod an•ly81i of In¢¢xn• and •xp•ndlturn for th• yMr •nd•d 31 March X125 *8 rnqulr•d by th• SORP 2015 Thls analysls Is el•ssslfi•dby eonv•nllonal nOmIn￿ d•scrlpllon3 andnot byacd%rfty. 19 DoMtk•n•. Grnnts Ind L•g•cl•• Curr•mt ￿￿1 CuN•nty••r Prf•rYMr Told FuThJs Totsl Funth 202S Small dcmatlcffjs Indmdudtyltts lh￿ £1fyJO H4den Tr￿1 339 T¢Jt•l d(utlons •nd gffts from IndI￿U 1,3Jg Tot4 Furvjs Tutsl Funth Funds 202$ Revenue grnnts frorn 9o¥ernThrt•nd publk bodl•8 Cty CtyJncl. Plly Hth) Trust.T*nF*knI Total P￿7¢ M¢tor Y•¥•nu• want• 2J60 JI Ihe granls in Ihe ￿￿)￿TWere unrestrKW. Fund* 2024 2024 PrforY• Total Donatlon•, Grants and L•gaclo• Tot4 Don•tiOnB, Grnnts and Loqacio A1 3.136 2,3Jg All Ihe ￿al￿)n$ arnl grf¢s In the ywwue unTeslrna& lor￿￿r Totsl Fun 2024 2024 2024 T¢)t4 tk¥naligni, Grants and Leaacie A1 1JJ• 2.339 Glngorbread Ea8t End D•t•llod an•ly81i of In¢¢xn• and •xp•ndlturn for th• yMr •nd•d 31 March X125 *8 rnqulr•d by th• SORP 2015 20 Incom• from ¢h•rft•bl• a¢lfvlll••- Trndlng A¢Uvlllo• Currnnty••r Fur 2425 Pdmary purpo•• and ane*arytr*lng Parental F••s 133.595 133.59S 129,435 Total Primary Purp￿ and an¢lll tradlng 133W5 133.595 129,435 Totsl Furwjb Funds T•tsi Fund* 1026 133.595 13J.$9S 129.435 133 22 Incomè from oth•r. non ¢h•rtt•blo. trndlng xtlvld CuTh•nt y•ar Cufftnt y•ar Cuff•nty•v PrlorYMr R•strb¢t•d T4A41 T(tsl FurK lrtome Irom lUrM*•I￿rVj ev* Olh8r Incor 391 391 1,798 1.051 3•1 391 2,847 23 Inv•4trn•Tht In¢om• Tot4 Furwjs T(*4 Funts Furbd8 Bank Int•rwt ReL*Nab 24 Glngorbread Ea8t End D•t•llod an•ly81i of In¢¢xn• and •xp•ndlturn for th• yMr •nd•d 31 March X125 *8 rnqulr•d by th• SORP 2015 24 Exp•ndltur• on ¢h•rllabh Ktfvlll••- Dlr•ct •p•ndlng y••r ¢uTh•nt y••r ¢unmty••r Pth+r Y••r Tol4 Furth Told Funds Cunwrt Yeer Furbdl Gross wages and s*ries- ¢l￿rItal a¢tivitie$ EmFknr8' Nl . Charitable 8thibes Defined contn"bution pensh)n costs - tharrtatrk activities Play material and aclivit Play refrestwnent Play8cl*me Postage and stalirny Staff registration fees Refund of parents fees Insuran 102.739 102.ng 2.243 3.095 2363 2.429 1,479 311 2,455 289 850 123 185 8,692 1,165 Total dlroct spndlng 116N21 U29 110.350 105,416 All the eyndltwe in the pth ￿r￿a$ Prlor Y•ar Pth Y• prtorY•*r Prior Y•ar Fund5 2024 Gr085 wages and salaries- tharitai activities EmF&)yers' Nl . Charitable actsvtss t)efined contribution pension costs - chafita* actiwties Play material and aclivit Play refreslynent play5¢￿Me Postage and slat￿1 Slaff Tegistralion fees Refv￿1 of parents kes Insuraneè 9S2 952 2.263 173 163 163 3.694 123 185 8.092 1,149 123 18S 8.892 1.149 Tot4 dir•ct spgnding 1042B4 10SA16 2S Expondlturn on charllablo aetl¥llks- Charltabl• tradlng CuMrty4r ¢urmrty#r Cumnty•v Prk4rY•ar Unrtsirlct•d R•¥trkt•d T￿•1 Fund• Totsl Fun Curr•nt Y•ar 17.X11 17.901 12.174 Totsl¢h•rttat4• tradlng ¢osts 17,901 17.901 12,174 Glngorbread Ea8t End D•t•llod an•ly81i of In¢¢xn• and •xp•ndlturn for th• yMr •nd•d 31 March X125 *8 rnqulr•d by th• SORP 2015 26 Support ¢o•t• for G￿rItat& activili yw ymr Cwr•nty••r Prt)rY￿r R•slrkt•d Fund• Fun Fund5 Curr•nt Y••r 202S EmWoyee Costs notln¢lud•d In aVrn¢t ¢oJts Troining arKI wdfare- stsff PayToII fees arKI tharges Travel and $ubsislen¢e- staff Clea￿rn vrage Entertaining 1.021 1,021 33 L￿ht heat and po**r CleanirvJ aTrJ waste management Premises repairs, renew* and maintenance 8.554 531 5,3$1 $31 4.125 4125 2315 Telephone. fax aTrJ intemet Membership subsuiptions Sundry expen8e8 1.171 370 18 118} Fin•nci•l costs Depretyalion & Am0￿SatiOn in for Support ¢ofjts b•for• I￿lI0¢•t￿on 17.X11 17.901 12,174 To ¢*arilable trading costs 117.£¥J1} 117.•011 112,174} 27 Oth•r Expondityrn-Go¥•m•n¢• ¢osts Curr•nt Y••r Fun 2025 2025 lThJeperthnt Examinerfs fees 1.242 T¢)tal 00￿MI[￿• Colts All fv eyndllwv In the prhy yJgrwi• unrn•lh*L 26 Glngorbread Ea8t End D•t•llod an•ly81i of In¢¢xn• and •xp•ndlturn for th• yMr •nd•d 31 March X125 *8 rnqulr•d by th• SORP 2015 28 Total Charitable oxp•nditur• ymr y￿1 Cuff•rty••r Prk>rY••r T*)t41 Funds Curr•nt Y••r Fun Tth81 di￿¢¢ spending Total charrtath trading costs Total Govemance Costs B2a 116.021 2.329 118.350 17.X11 105,416 12,174 82b 82e 17.9)1 1.242 Tot•1 ¢h•rlt•bl• •x￿tIUr• 135.164 2J2 137A93 118,SJU Totyl Fur prtor Ymr 2024 Tol81 spending Total charitath IradSng cA)8ts Total Governance costs B2a 82b B20 104.284 12.174 10SA16 12,174 T¢Aal ch•rltabl• *X￿1￿Jr• 27