APPENDIX 1 OSCR Scottish Charity Regulator
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| Day | Month | Year | | Day | Month | Year __|
From | 01Trustees’09 Annual. 2024 ReportTo for. 31the period08 . 2025
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Office of the Scottish Charity Regulator
Charity name Ladybird Development Group Other names charity is no Registered charity number $C012779 Charity’s principal address
Names of the charity trustees on date of approval of Trustees’ Annual Report
Trustee = Dates acted if pombe person name Office (if any) not for whole year (or body) entitled to appoint trustee (if any) 1 2 3 4 po 5 po 6 po 7 a: 8 a a ee 11 12 13 a a a a 18 19 20
1
APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
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‘Name= ates acted if not for whole year
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| Structure, governance and management | Structure, governance and management |
|---|---|
| Type of governing document | The centrewas established in 1985 and was recognised as a Scottish |
| charity in May 1987. It is administered in accordance with the terms ofthe | |
| Constitution, by a management committee consisting offour main office |
|
| bearers. | |
| In March 2016, the centre changed legal status to SCIO, with a new | |
| Constitution drawn up. | |
| Trustee recruitment and appointment | Office Bearers are appointed and removed in accordance with the |
| Constitution in agreement with the existing office-bearers. | |
| Objectives and activities | |
| Charitable purposes | To offercare and support to children aged from 0-5years who require |
| additional support, due to being disadvantaged through disability or ill- | |
| health. | |
| Summary ofthe main activities | The centre employs 12 parttime staffto offerone to one keyworker |
| in relation tothese objects | support to furtherthe development of 17 children each weekwith |
| additional support needs, including physical, sensory and learning | |
| impairments. |
2
APPENDIX 1
Achievements and performance
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Summary|of the|main|achievements|of|e|17|children|and|their|families|have|benefitted|from|the|service|
|the|charity|during|the|financial|period|e|12|staff|have|received|training|in|various|skills|to|enhance|the|
|quality|of care|offered|to|children|and|families|
|e|Curriculum|for|Excellence|adapted|to|suit|the|individual|needs|of|
|each|child|
|e|Minibus|provided|by The|Variety|Club,|continues|to|be|used|to|
|transport|children|to|and|from|home|and|to|take them|on|therapy|
|and|social|outings.|
|e|We|have|had|regular|trips|to|a|local|swimming|pool,|and|also|to|
|soft|play,|Christmas|displays,|playparks,|beach,|woodland|walks,|
|shops,|cafes|etc.|
|e|Grant|applications|to|the|National|Lottery|Fund,|BBC|Children|in|
|Need,|The Adam|Family|Foundation|and|The|Hugh|Fraser|
|Foundation|were|successful,|and|grants were|awarded|from|all|
|until|2026.|
|e|Wecontinue|to|operate|9|sessions|a week|in|order|to|cope|with|
|increasing|demand|for|places|and|will|continue|while|demand|
|requires.|
|e|Good|progress|has|been|made|in|becoming|a|Total|
|Communication|Centre.|A|member|of staff|has|provided|training|
|sessions|for|groups|of|parents|and|continues|to|offer|sessions|as|
|and|when|required.|
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|Brief statement|of the|charity’s|policy|Reserves|are|used|to|help|secure|long-term|of the|centre,|and|to|cover|
|on|reserves|any|unexpected|events|or|situations|that|may|arise.|
|Details|of any|deficit|
|Donated|facilities|and|services|(if any)|
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3
APPENDIX 1
Other optional information
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
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Signature(s)
OSCR will accep
digital or typ
Signatu
Full name(s)
Position (e.g. Chair) | Vice-Chairperson
Date | 02/12/25
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4
APPENDIX2
$C012779
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r ge et Receipts and payments accounts
44
For the period | [O57 Jap La tae
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Section A Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds Total funds last
funds funds endowment endowment current period. period.
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
CT [ CO] a
Legacies 25,277 16,188 p41,465° 25,687
154,928 46,965 201,893 148,985
Receipts from fundraising activities | = 40a] | Pot | [1,645] |
Gross trading receipts a i
Income from investments other than
land and buildings
Rents from land & buildings ee a
Gross receipts from other charitable
activities
A1 Sub total 181,702} |—_—63,153| 244,855 176,842
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets po
Proceeds from sale of investments Po
A2Subtotal] ————___-|
A3 Payments
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Payments relating directly to charitable
activities 114,538 159,093 136,085
|
ee |
A4 Payments relating to asset and
investment movements
Purchases of fixed assets po
Purchase of investments Po
Aa subtotal[_
Net receipts / (payments) 66,778 18,598 [| [ 85,376 40,453
Surplus / (deficit) for year
66,778 18,598 85,376 40,453
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APPENDIX 2
- $C012779
Section B Statement of balances
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Unrestricted . Expendable Permanent Total current .
funds Restricted funds endowment endowment . Total last period
funds funds period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Cash and bank balances at start of year
Surplusplus // (deficit)(deficit) shown on receiptsP and 82,965 82,965 40,453
payments account
Cash and bank balances at end of year 138,857 63,153 | 202,010 72,080
(Agree balances with receipts and payments
account(s))
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
i — —
Total
Details Fund to which asset belongs Cost (if available) Currentavailable) value (if Last year
to nearest £ to nearest £ to nearest £
- = —
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
— —
Total
we Amount due
Details Fund to which liability relates (estimate) Last year
to nearest £ to nearest £
a — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
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Receipts and Payments Accounts 24-25 (1) / Statement of balances 2
December 2007
APPENDIX 2
SC012779
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
| C3a Trustee remuneration C3b Trustee remuneration - details C2 Grants |
Type of activity or project supported | Individual / institution |
Number of grants made |
£ |
|---|---|---|---|---|
| Total | - |
|||
| If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |
||||
| Authority under which paid | £ | |||
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) C4b Trustee expenses - details
| C4b Trustee expenses - details C5 Transactions with trustees and connected persons |
Nature of transaction | Number of trustees £ |
Number of trustees £ |
|
|---|---|---|---|---|
| Nature of relationship | Transaction amount (£) Balance outstanding at period end (£) |
|||
C6 Other information
Receipts and Payments Accounts 24-25 (1) / Notes
3
December 2007
APPENDIX 2
Receipts and Payments Accounts 24-25 (1) / Notes
December 2007
4
APPENDIX 2
- $C012779
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Additional analysis (1)
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Analysis of receipts and payments
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1 Donations
Unrestricted . Expendable Permanent Total current .
funds Restricted funds endowment endowment . Total last period
funds funds period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
— = = = =
Total 25,678 16,188 41,866 25,687
reference - - - reference -
2 Grants
Unrestricted Restricted funds Total current Total last period
funds period
to nearest £ to nearest £ to nearest £ to nearest £
Total 154,928 46,965 201,893 148,985
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3 Gross receipts from other charitable activities
| . Unrestricted funds |
Restrictedfunds | Expendable endowment funds |
Permanent endowment funds |
Total current period |
Total lastperiod | ||
|---|---|---|---|---|---|---|---|
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||
| aT | 407][6s | [6s | |||||
| referenceerror | - | - | - | referenceerror | referenceerror |
| 4 Payments relating directly to charitable activities | |||||||
|---|---|---|---|---|---|---|---|
| ; Unrestricted funds |
Restricted funds | Expendable endowment funds |
Permanent endowment funds |
Total current period |
Total lastperiod | ||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||
| === | |||||||
| referenceerror | - | - | - | referenceerror | - |
Receipts and Payments Accounts 24-25 (1)Additional notes (1)
December 2007
APPENDIX 2
$C012779
Additional analysis (2)
| 5 Breakdown of unrestricted funds | |||||||
|---|---|---|---|---|---|---|---|
| Total | Total | ||||||
| unrestricted | unrestricted | ||||||
| funds | funds | last period | |||||
| Receipts | |||||||
| 25,277 | 25,277 | 15,687 | |||||
| 154,928 | es | eee 154,928 110,494 |
|||||
| Receiptsfromfundraising activities Grosstrading receipts Incomefrominvestments otherthan land and Rentsfromland&buildings Gross receiptsfromothercharitable activities |
buildings | p40 |
1,096 |
Po |
|||
| Sub total | 181,702 | 181,702 | 128,351 | ||||
| Receipts from asset & investment sales | |||||||
| Proceeds from sale of fixed assets | |||||||
| Proceeds from sale of investments | |||||||
| Sub total | |||||||
| Payments | |||||||
| Expenses for fundraising activities | |||||||
| Grosstrading payments Investmentmanagement costs Payments relating directly to charitable activities |
Pe |
114,538 |
es | es5eee 114,538 97,594 |
|||
| AuditTindependent | examination) | Cd [ |
es | ||||
| Legalcosis | [7 | [7 | es | ||||
| Sub total | ___114,924 | 114,924 | |||||
| Payments relating to asset and investment | |||||||
| movements | |||||||
| Purchases of fixed assets | |||||||
| Purchase of investments | |||||||
| Sub total | |||||||
| Transfersto /(from)funds | 5 | A** | ** | ||||
| a and purpose offunds |
Receipts and Payments Accounts 24-25 (1)Additional notes (2)
December 2007
Ladybird Development Group SCIO Profit and Loss Account for the year ended 31 August 2025
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|---|---|---|---|---|---|---|---|---|
|12|months to|31|August 2025|12|months|to|31|August 2024|
|Restricted|Unrestricted|Total|Restricted|Unrestricted|Total|
|Income|£|£|£|£|£|£|
|Moray Council|151,358.33|151,358.33|105,764.20|105,764.20|
|Hugh|Fraser|Foundation|5,000.00|5,000.00|5,000.00|5,000.00|
|Adam|Family|2,500.00|2,500.00|2,500.00|2,500.00|
|Committee|Fund|Raising|401.37|401.37|1,645.01|1,645.01|
|Bank|Interest|1,096.12|1,096.12|524.67|524.67|
|Local|Donations|25,276.65|25,276.65|15,687.15|15,687.15|
|Fees|3,569.50|3,569.50|4,730.00|4,730.00|
|Children|in|Need|21,791.20|21,791.20|14,068.80|14,068.80|
|Sale|of Books|& Cards|0.00|0.00|©|0.00|0.00|
|National|Lottery|17,674.00|17,674.00|16,922.00|16,922.00|
|Ring Fenced|Funds|16,188.00|16,188.00|10,000.00|10,000.00|
|Total|income|63,153.20|181,701.97|244,855.17|10,000.00|166,841.83|176,841.83|
|Expenses|Restricted|Unrestricted|Total|Restricted|Unrestricted|Total|
|£|£|£|£|£|£|
|Water,|Heat &|Light|0.00|0.00|0.00|0.00|
|Wages|inc PAYE|&|NIC|44,555.20|97,858.39|142,413.59|125,140.95|125,140.95|
|Equipment|4,841.10|4,841.10|2,068.80|2,068.80|
|Postage|& telephone|1,154.22|1,154.22|.|1,490.96|1,490.96|
|Transport|2,408.29|2,408.29|2,071.87|2,071.87|
|Training|1,471.40|1,471.40|350.00|350.00|
|Advertising &|Printing|386.16|386.16|304.20|304.20|
|Christmas Presents|54.94|©|54.94|366.50|-|366.50|
|Audits & Accounts|534.00|534.00|765.60|765.60|
|Stationery|116.67|116.67|826.06|826.06|
|Consumables|1,915.33|1,915.33|1,112.96|1,112.96|
|Repairs|225.20|225.20|230.40|230.40|
|Insurance|1,425.16|1,425.16|1,354.83|1,354.83|
|Outings|2,533.76|2,533.76|140.95|140.95|
|Inspections|0.00|0.00|165.00|165.00|
|National|Lottery|0.00|0.00|—|0.00|0.00|
|Total|Expenses|44,555.20|114,924.62|159,479.82|0.00|136,389.08|136,389.08|
|Surplusi{Deficit)forthe vear|_18,598.00|66,777.35|85,375.35|10,000.00|30,452.75|40,452.75|
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Notes 1, Income and Expenditure Accounted for on an Accruals Basis As at 31 August 2025 and 31 August 2024 accruals have been made for PAYE/NIC and Pension Contributions.
- Restricted Funds Not ail funds of Ladybird Development Group are Unrestricted funds. Grant funding from Children In need, The National Lottery and the Hugh Fraser Foundation is restricted for staffing costs to support children under three years of age only. Adam Family Foundation funding is to be used towards minubus and associated costs only. A anonymous donation was given towards the restricted purpose of purchasing a new vehicle.
Approved by the Trustees on../......!.................2025[e[ os and signed; on their behalf by:
Chairman and Trustee
Page 1
Ladybird Development Group SCIO Balance Sheet as at 31 August 2025
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As at 31 August 2025 As at 31 August 2024
£ £
Current Assets Current Assets
Bank Deposits 163,419.48 Bank Deposits 81,323.36
Current Account 5,449.50 Current Account 2,543.96
Petty Cash 0.00 Petty Cash 0.00
Total Current Assets 168,868.98 Total Current Assets 83,867.32
C Liabiliti C Liabiliti
Taxation (PAYE) 629.30 Taxation 1,107.74
Wages (pensions) 784.31 Wages 679.56
Total Current Liabilities 1,413.61 Total Current Liabilities 1,787.30
Net Assets 167,455.37 Net Assets 82,080.02
As at 31 August 2025 As at 31 August 2024
Reserves £ £
General funds General funds
Opening balances 72,080.02 Opening balances 41,627.27
Surplus/(Deficit) for the year 66,777.35 . Surplus/(Deficit) for the year 30,452.75
Closing balances _ 138,857.37. Closing balances ____ 72,080.02
Restricted Funds Restricted Funds
Opening balances 10,000.00 Opening balances 0.00
Surplus/(Deficit) for the year 18.598.00 Surplus/(Deficit) forthe year ——————: 10,000.00
Closing balances 28,598.00 = Closing balances 10,000.00
TotalReserves 167,455.37 Total Reserves 82,080.02
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Restricted Funds: Grant funding from Children In need, The National Lottery and the Hugh Fraser Foundation is restricted for staffing costs to support children under three years of age only. Adam Family Foundation funding is to be used towards minubus and associated costs only. A anonymous donation was given towards the restricted purpose of purchasing a new Approved by the Trustees on 18/5008 and signed on their behalf by: a
Page 2
APPENDIX 3
Scottish Charity Regulator
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|eeIndependent examiner’s reportontheee accounts «|
Report to the | Charity name |
trustees/members of | LAOUK (LO REY, ELOPA ERST Crour |
Registered charity || navennererenatestntnennnnnntSC re crapper nce ie vane |
Oncharitythe accounts of the; _-__-Period startdate ||| Periodend date
for the period |Day{Month Year [Day Month Year ~ |
, | to i | |
Ol | OF | Lore, 1 St | CF |) ZOU
ee ee eeee eee
trustees‘ooe andSaidien' os ctOF withThe ct h arity'se termstrusteesof the Charitiesare responsibleand Trustee for the preparaInvestmen t ion(Scotland)of the accounts2005 Actin accordanceand the ||
and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section |
44(1) (c) of the Act and to state whether particular matters have come to my attention. {
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's statement Regulations. An examination includes a review of the accounting records kept by the |
charity and a comparison of the accounts presented with those records. It also includes |
| consideration of any unusual items or disclosures inthe accounts and seeks
| explanations from the trustees concerning any such matters. The procedures undertaken |
: do not provide all the evidence that would be required in an audit and, consequently, | do |
/ not express an audit opinion on the view given by the accounts.
Independent examiner’s | Inthe course of myexamination, no matter has come to my attention [other than that
statement disclosed on the attached page]
/ 1. which gives me reasonable cause to believe that in any material respect the
requirements:
| * to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and |
Regulation 4 of the 2006 Accounts Regulations, and
| © to prepare accounts which accord with the accounting records and comply with
| Regulation 9 of the 2006 Accounts Regulations |
| have not been met, or |
|
'2. to which, in my_opinion, attention should be drawn in order to enable a proper
Relevant professionalName: |, ————— i‘
qualification(s) or body | ro
(if any): | |
i
5~seat v he ee Th eee “ww . ~ ee |
~ .=S| —
easeollowing deletepage. the wordsin the brackeif t heys do notapply. Ifthe wordsdo apply, set out those matters which have cometo your attention on the
OSCR will accept digital or typed signatures
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APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of [ 7 — — any items that the examiner wishes to disclose ||
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F |
Independent Examiner's Report to the Trustees of Ladybird Development Group SCiO
| report on the accounts of the charity for the year ended 31 August 2025 which are set out on pages 1 and 2
Respective responsibilities of the trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
- which gives me reasonable cause to believe that in any material respect the requirements:
e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
05-Oct-25