REGISTERED CHARrrY NUMBER: SC018626 of the Tru teos and Unaudtted Financral Statemen for the Y r End8 r202 Jack and Jlll S Grou Attountants Plus Chartered Certified Accountants send Floor Airbles House 270 Airbles Ro&J Motherwell ML13AT
18u ort Gro Contents of the Fi h Year En nd I Statements Page Rep of tha Trustee8 1 to 4 Indép8nd8nt EmIn0S Report Statem8nl of Flnanclal Acuvi Balance Sheet Notes to the Flnanclal Slatements 8 to 12 Detslled Statement of Flnanclal Aiaivihes 13
dJi he ustees nded 30 S te ber 2025 The trustees pent their r8POrt with the financial Stataments of the charity for the year ended 30 September 2025. The tntstees have adopted the prowsbns of AccounllrKJ and Reporting by Charities: Stalement of Recommended Practice applicable to charTttes preparing their accounts in accordance wth the Financial Reporting Standard app1tbre in the UK and RepubliG of Ir8land (FRS 102) (offtive 1 January 2019). OBJECTIVES AND ACTivrnES Objectives and alms The objects of the group shall b8:_ a) To provide and promote access to Ben8fits advi( and thocacy for families of children with Special Needs. b) To provlde and promote access to health. soaal WLYk. &dulonal ar¥1 voluntary seTvkgs for the families of children with Special Needs. c) To encourage mulual support. to help alIeate the isolatlon felt ty families of children Special Needs and to link them to others in the same siluatlon. d) To allow access to training on topi wdl en(XJurage parents in their skllls in deallng wlth the Speclal Ne8ds Child. and also training to allow them to cope wtth thelf special circumstances. e) To provide and womote an integrated play environment of Special Needs Children and thelr siblings. f) To Ilaise with appropriate bcMli8s kn the furtherance of the aly)V8 L*j8cts. g) To do all other lawful thlngs as are necess8ry for the attalnmant of the objects without blas to race, r&llgion. Sex or politi( Page 1
Jack and Jill S rt Grou ortofl Trustees eYearE ed30Se fo tember 2025 ACHIEVEMENTS AND PERFORMANCE harltable a¢llvities Our weekly and monthly support gftps continwl to run at Bumhgad Comrnunty Centr8. Our 88asonal allotment programme (x)ntinued from April lo Septemb8r. The children h@Iped to plant and harvest varlous vegetables. tomat 8nd herbs. We taught them 'seed to plate. and also added some fun aCtitIeS to our allolment programme. We shared our prtsjuce and rectpe8 vAth members of our group. BBC Children In Need contlnued to fund our support groups whlch induded running costs, staff wag8s, hall hire and activities. Our a(Aivities included a trip to FNe Sisters Zoo and also a day at the theatr8 for our Christmas Pantomime. Shared Cara Scotland help8d to fund our Summer Activ1 Programrne through their Better Br8aks Programme and we also held varlous fund raisirwJ events. IndudlrKJ the kitt alk. to cover the additional costs. Our main event durfng the school summer holidays Yras a weekend holiday at Sandylands Caravan Park, which everyone loved. We organized outdoor games. football, face painting 8nd a karaoke night. Families also 8njoyed the on slte facilities at the caravan park vthich induded swimming. evening entertainment and an outdoor wrestling show. We also enjoyed a day at BlairdNmmond Safari Park, Freewheel North. a beach trip, an educational 8vent with Backyard Bees and a new venue called Chattersense which Is a play area adapted for chlldren wth disabllities and •Jdftlonal support needs. Jack and Jill Group offers suprt helps to build confidence & I£being and ¢reat8s Ife long friendships and memories of enjoyable ttmes together. FINANCIAL REVIEW Rgserves pollcy The group have considered the current budgets and future plans of the group and thls has led thom to the conclusion of a 13 week of core running )$1$ to be kept In reserves for any shortfalls in funding that may arise within the year. The unrgstrlcted resefves as at 30th September 2025 are £5.211 (2024 £1,667) FUTURE PLANS The trustees are r8viewlng the finandal position to consider the vlabAtty of future activtli8s. STRUCTURE, GOVERNANCE AND MANAGEMENT Govemlng document The charity Is ntrOlled by its goveming docxJmen( a de8d of trust and nStitUt8S an unincorporated c.harW. Page 2
dJl l Grou ort ftheT ar nded Ose r202 STRUCTURE, GOVERNANCE AND MANAGEMENT MEMBERSHIP AND mANAGEMEr Membarshlp of the group is Op lo". a) All parents of disabled thlldren vhlo are interested in furlhering the alms of the group. b) Honorary members may be el8ded at the diScretic of the committee but such members shall not be 8ntlded to voting rights. Membership is open to those who are ¥rterested in furthering th8 aims of the group. but such members shall rnt be entitled lo voting rights. The business of the group is carried wt by a management comrnltte8 deCt by the memb8rs each year at the Annual General Meeting. Committee members retire al each Annual General Meeting but are eligible for re81eclion, provided they serve for no more than three consècutive years. The committee Is responsible for managing and supeThisifvJ the group's activibas and for th8 financial Control of the group. malntaining the register of members", and for convening the annual general medng and 8ny Spe8] ganoral meeting. if requlred. The management Committee are responsible for ele(*ng a chair, a treasurer and a secretary and any such office bearer5 as they consider appropriate. The management committee may ry>opt members to fill a vacancy, COwOPted mwnber5 serve until the next Annual Gener81 Meeting. REFERENCE AND ADMINISTRATNE DEfAILS Registered Charlty number SC018626 Princlpal addro$s Burnhead Communlty Centre Burnhead Street Uddingston G715AT Trust888 Mrs K Davldson Secretary Ms M Ilgunas Treasurer Ms E Marshall Trustee Ms N Ross Chairperson Ms G Felvus Assistant Chairparson Independgnt Examlnor Fiona Struthers Accountants Plus Chartered Ceitified A)untants Second FIcA)r Airbles House 270 Airbles Road Motherwell ML13AT Page 3
kand ort Grou &Tr stees r the Year Ended 30 Se tember 2025 30 Approved by order of the board of Iwslees on ................ .. . and 5bned its behalf by. Ms M Ilgunas - Tru8tee Pago 4
Inde enden xam nev$ Re J ck dJlllSu ort Grou otheT I report on tha accounts for the year ended 30 Seplember 2025 set out on pages six lo twelve. Resp8Ctlve responslbllltles of Irustoos and examln8r The ¢harity's trustees are responsible for the preparation of the ac¢wnts in accordance wlth the terms of the Charitles and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) R8gu18tlons 2006 (as amended). The charivs trustees [xs1d0r that the audlt requiremenl of Regulation 10(1){8) to Ic) OF the Accounts Regulat18 doos not apply. It is my rosF(>nsibility to examine the accounts as required under Section 44{1){c) of the Act arKI to state whether particular matters have come to rny attenllon. Basls of the Indepo•7dent oxamlnerfs report My examination was carrfed out in accordance vath Regulatlon 11 of the Charities Accounts (Scotland) Regulations 2006. An examlnatlon Includes a revlew of the accounting records kopt by the Ghartty and a comparison of the accounts presented with those records. It also indudes )nsId8ratIon of any unusual Items or disclosures in lh8 accounts, and 5egking explanations from you as trustees ¢onrErning any such matters. The procedures undertaken do not provide all the evidence that would be requlred in an audft, and consequently I do rvJt 8xpress an audit opinM)n on the viaw given by the accounts. Independent examlnerfg statement In connedlon th my examlnation. no matter has come to my attenth . (1) whlch gives me reasonable (*US8 to believe thac In arry materlal respeci, the requiremgn13 to keep acUntIng records in a¢xordance wtth Seclion 44(1){a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to Ppare accounts whlch acwd wtth the acLx)untiTrJ records and to (x)mply wllh Regulatlon 8 of the 2006 Accounts Regulations have not been met: or (2) to which, In my opinron, attention should be drawn in order to enablg a proper undèrstandlng of the acwunls to bo r@ached. Fiona Struth8rs The Institute of Chartered Acc(wntants of Scolland Accountants Plus Charterod Gertrfied AGcountants Second Fl(xY rbles House 270 Arbles Road Motherwell ML13AT Date: . Page 5
ack and J Su ort Grou Statemenl of Financlal Actmtles for the ea Ended 30 tember 025 30.9.25 Total funds 30.9.24 Total funds Unrestrfcted Restricled fund fund6 INCOME AND ENDOWMENTS FROM Donations and legacies 21,3(M) 24,900 22.021 Other trading actlvltles Investment income 4.267 4,287 92 1,700 75 Total 21.3(X) 29,259 23,796 EXPENDITURE ON Charftabla actlvlties Charitable 4,097 23.709 27.8C 23,045 NET INCOMEI{EXPENDITURE) Transfers between funds (2.409) 318 1,453 751 Nat mov8ment In funds (2.091) 1,453 751 RECONCILIATION OF FUNDS Total funds brought forkvdrd 1.667 9,315 10,982 10.231 TOTAL FUNDS CARRIED FORWARD 5.211 7.224 12,435 10.982 The notes fomi part of Ih8se financial statW6nts Page 6
Jack nd Jlll ort Gro Balan(* Sheet Se tembe 202 30.9.25 Total funds 30.9.24 Total funds Unreslrkted Restricted fund funds CURRENT ASSErs Cash at bank 6,309 8,477 14.786 12,628 CREDITORS Amounts falling due wilhln on8 year (1.098) (1,253) (2,351) (1,646) NEf CURRENT ASSEfS 5.211 7,224 12,435 10,982 TOTAL ASSETS LESS CURRENT LIABIUTIES 5.211 7,224 12,435 10,982 NEf ASSETS 5,211 7,224 12,435 10,982 FUNDS Unrestricted funds Re5tTiCt8d funds 5,211 7,224 1,667 9,315 TOTAL FUNDS 12.435 10,982 The fln ncl statements were approved by the Board of Trustees and authorised for issu8 on . and were slgned on ts behalf by: M Ilgunas- rustee The notes forni part of these fin3ndal statents Page 7
Jack and Jill Su ort Grou Notes to the Flnancial Statements for the Ye d30Se ACCOUNTING POUCIES Basls ol preparlng the financlal statements Th8 financial statements of the Charity. whith a public benefft entty dr FRS 102. hav8 b88n prepared in accordance with the Charitles SORP {FRS 102) 'Accounting and Reporting by Charilies: Statement of Recommended Practice applicable to char51ies preparing their accounts in accordance with the Flnandal Reporting Standard appltcable in the UK and Republ of Iland (FRS 102) (affective 1 January 2019)., Financial Reporbng Standard 102 Tr Financlal Reporting Standard applicable in the UK and Republlc ol Ireland, and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under th8 historical cost convention. Income All incom6 is r8cognl8ed In the Ststemenl of Financial Advities once the charity ha8 entltl8m8nt to the funds. It Is probable that the InMe wtll be r1Ved and the amount can be measured reliably. Expendlture Liabilities ar8 recognis•J as experKjlre as soon as there Is a legal or constructlve obligatlon Committing the charity to that expenditure. it is probable that a transfer of economlc benoffts wll be required in settlement and the amount of the obligation can be measured reli8bly. Expenditure is 8ccounted for on an accruals basis and has been classified under headings that aggregate all cost related to Ihe category. Where costs cannot be directly attribut to particular headings they hav8 been allo(xted to activities on a bS (xjnsistent V*ith the use of resources. Taxatlon The charlty Is exempt from tax on Its (a)arltsble activities. Fund accounting Unrestrlcted funds be used In accordance ¥th the charltable objectives at the discretion of the trust86S. Restricted funds can onty be used for parbcular reslitled purw5es wlthin the objects of the charity. Restrictions arise when specified by the donor or when funds are ralsed for particular r8Stricted purposes. Further explanation of nature and purpose of each fund is induded in the notes lo the flnancial stat6ments. Page 8 ¢onlSnued...
dJillS Notes to the Financial Slatements - con(inued for the Year Ended 3 Se tember 2025 OTHER TRADING ACTIVITIES 30.9.25 30.9.24 Fundraising events 4,267 1,700 INVESTMENT INCOME 30.9.25 30.9.24 D6posIt accourrt interest 92 75 TRUSTEES, REMUNERATION AND BENEFrrs There were no trustees, remun8ratk)n or other benefits for th& year ended 30 September 2025 nor for the year ended 30 September 2024. Trustees. expenses There wore no truste85' expenses paid for the year end1 30 September 2025 nor for thè year erKled 30 September 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES Unrestrtcted Reslrfded furKI funds Tolal funds INCOME AND ENDOWMENTS FROM Donations and18gades 1,870 20,151 22,021 other trading artiviti8S Inveslment inc£Jme 1,700 75 1.700 75 Total 20,151 23,796 EXPENDITURE ON Charltablo activttle5 Charitable 5.261 17,784 23.045 NET INCOMEI(EXPENDITURE> Transfers betweon funds (1,616) (961) 2,367 961 751 Net movement kn funds (2.577> 3,328 751 RECONCIUATION OF FUNDS Total funds brought ford 4,244 5,987 10.231 Pag8 9 continued_.
ack and Jill Su ort Grou Not slot Financial Stale ents - contlnued fo the Year Ended 30 Se tember 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVMES - contlnued UnrestriGted Restricted fund funds Total funds TOTAL FUNDS CARRIED FORWARD 1.667 9,315 10,982 CREDfFORS. AMOUNTS FALLING DUE wrrHIN ONE YEAR 30.9.25 30.9.24 Trade creditors Taxatlon and S(la1 security Other credltors 674 424 1,253 379 137 1,130 2,351 1,646 MOVEMEKf IN FUNDS Net movement in funds Transfers between funds 1.10.24 30.9.25 Unrastrfctsd funds General fund 1,667 (318> 5,211 Restrfcted funds BBC Children in Need North Lanarkshire Gnc¥1 Better Break8 9.311 {2.087) 7,224 {4) 322 (322) 9,315 {2,409) 318 7,224 TOTAL FUNDS 10,982 1,453 12,435 Page10 onllnued..,
Jack nd Ji Isu Notes to the Financlal Statements - continued he Year Ended 30 Se temb 025 MOVEMENT IN FUNDS - continued Net movement Fn furKls. IrKluded In the above are as follows: IncomirwJ res¢xJrces R8sources expended Movemènt In funds Unrestrlcted funds General fund 7.959 {4,09n 3.862 Rostrfcted funds BBC Children in Need Bett9r Breaks 12.IXX) (14,087) <9,622) (2,087) (322) 21.300 (23.709) (2,409) TOTAL FUNDS 29,259 (27,806) 1,453 Comparatlves for movwnanl In funds Net movement in fvnds Transfers babNe6n funds At 1.10.23 30.9.24 Unrestrided funds G8n8r81 fund 4,244 (1,616> (961) 1,867 Restricted funds BBC Children in Need North Lanarkshire Councal Better Breaks 3,328 9,311 (961) &987 2,367 961 9,315 TOTAL FUNDS 10,231 751 10,982 Page 11 continued.,.
Jac Grou Notes to the Financial Ststements - o)ntinu for the Year Ended 30 Se tember 2025 MOVEMEtir IN FUNDS - contlnuod Comparative net mov8m8nÉ in funds. induded in the aLxJve are a8 folkjvs: Incomlng Resourc8S expended Movement in funds Unrestrlcted funds General fund 3,645 (5,261> (1,616) Reslrlcted funds BBC Chlldren in N88d Better Breaks 12,151 8,CK)O (8.823) {8.961) 3,328 (961) 20,151 (17.784) 2.367 TOTAL FUNDS 23,796 (23,045) 751 RELATED PARTY DISCLOSURES There were rK) related party transactio for the year end8d 30 Septsrnbar 2025. Page 12
Jack and Jlll Gr Detailed Ststement of Financial Actiwtles for the Year Énded 3 2025 30.9.25 30.9.24 INCOME AND ENDOWME Donatlons andlggades Tea money Donations Grants 1,060 1,169 852 20.LXIO 21,300 24,900 22,021 other tradlng a¢tivlttes Fundraising 6vents 4,267 1,700 Investment Income Deposlt account interest 92 75 Total Incomlng resources 29,259 23.796 EXPENDITURE Charftable a¢tivitia8 Wages Insurance Postage and statlonery Sundries Lunches & treats Activffj&s & outings Travel Gift voucher Training Allotment purchases Storage costs Prowsions for group meeting5 Hall hire 9.955 600 9,720 518 24 142 241 6,604 33 100 152 143 1,728 171 1.785 13.086 2,047 25,830 21,353 Support CO8ts Governance Arm Inlanry and lp.oal fffx 1.976 1.692 Totsl resources expended 27.806 23.045 Net Sncomo 1,453 751 Thls page ¢kns nol fomi part of the statutory financlal statements Page 13