REGISTEI CHARrrY NUMJIER: SC022I74
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR TItE, YEAR EIYDED 31 MARCH 2025
FOR
GAP Chlldcare S¢rvlees
Burgoyne Carey
Chartered Accountants
Pavilion 2
3 Dava Street
Broomloan Road
Glasgow
G512JA

GAP Chlldcare Services
CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2025
Page
Report of the Trustees
Independent Examiner's Report
StatemenÉ of Financial Actlvitles
Balance Sheet
Note5 to the Financial Statements
7 to 12
Detailed Statement ofFSnanei&l Activities
13 to 14

GAP Childcare Services
REPORT OF THE TRUSTEES
For The Year Ended 31 March 2025
The trustees present thell, rttport with the fmancial statements of the charity foi. the year ended 31 March 2025. The
trustees have adopted the provisions of Accounting and Reporting by Cliarities: Statement of Reconlln¢nded Pr￿tICe
applicable to ¢hai'ities preparillg their accounts in accordance with the Finallc1￿ Reporting stalld￿d applicttble in the
UK and Republic of Ireland (FRS 102) (effective l January 2019).
OBJLI CTIVES AND ACTIVITIES
Objectives and alms
OB.IF,CTIVRS
To continue to meet the needs of the pareiits and children withill our catchm¢nt ￿ea by providing safe, stimulating and
¢ducational ¢hiIdC￿'e.
To ￿'¢ate furtlier deinand by sustaining excellen¢¢ in the provision of an ediicational, supportive and stimulattng
environment that Childre￿ parents and employees benefrt from.
To work realistic opening hours with pricing and support policies that do not exclude any pai'ent or guardian from the
opportunity of employment, education, community or business involvement and requii'e childcare to do so.
To matntain a working envn'onment that attracts, retains further develops employees tI￿ough Equal Opportunities in
the provision of training and personal development.
AIMS
The aim of GAP Childcare Service is to provide good ql￿lIty affoi'dable Out of School childcare, accessible to all
parents who attend Primary 1-7 in any of the following primary schools.. Hoty Cro￿, Cuthbertson, St Brides
Battlefield Pritnary, Also any child attending Sl and S2 in Holyrood Secondary or Sbawlwids Academy.This service
will be provided during tsrm time, school holiday5 and in-service days.
CHIEVEMEI NTS AND PERFORMANCE
Ch8ritabIe activities
Every year sees changes to the service, with new chtldren con]ing in and older children rnoving on.
We have been fortunate to build a good bond with St Brigid's Primary in Toryglen and continue to collect from this
School likewtse with Holy Cross primary.
The has helped keep the income of the out of school care on a level basis and keep the s6rvi¢e running s]noothly.
We continue to have positive links with outside agencie8 8u¢h as Social Work and have pi'ovided much needed out of
school care to the most vulnerable children lli the past year.
Tbe management Con￿nittee have supported the Manager and staff throughoiit the year.
The mobile crèche service has been very slow as no new groups have ejnerged since the pandeinic,
The service continue5 to grow at a steady pace and new children have joined us.
We have becotne an adopter service for the school ag¢d chAldcare fund provided by the S¢ottish government. The ￿lld is
designed to get Children into atl'er school Care and adults back to work or training, by providing paid for childcare
places.
We continue to seek funding streams from diff¢Tent areas and apply for additional fimding to help the service and
restock resources.
FINANCIALREVIEW
Flnancial position
In older to address the recurring defieits of recenl years the charity has increased fees the tLUStees ar¢ actively
seeking out new fullding sources.
Prkncipal funding sources
Funding for has been secured frotn Glasgow CLty Council until 2026
Page I

GAP Childcare Services
REPORT OF THE TRUSTEES
For The Year Ended 31 March 2025
rilNANCIAL REVIEW
Reserv￿ policy
The Trustees alln to retalll six inonths expendittue in r¢serves. Due to the effect of Covid 19 this bas not been achieved
in i'ecent years biit is still the long-tenn objective as utilsation of the service is once ag&in growing.
Separats resffl'ves are maintsined whei'e grallts i'eceived foi a specific purpose have not beeu thlly utilised ill the
accounting period.
IUTURE PLANS
GAP has secured GCC funding for the next two years and is now preparing a new application for the following thir¢
years,
STRUCTURE, GOVERNANCE AI4D IWIAGEMENT
Governlng document
The charity is controlled by its governing documeiit. a deed of trust and constittites an untncorporat¢d charity,
Recruitment and appoilltmellt of new trllste
Any person who wishes to become a trustee shall lodge with the organisation a written application, and that application
will be out fonvard at the Annual General Meeting and be put to a vote of the niembership.
Organisatlonal strueture
The Trustees have delegated day to day managetnent to the rnanager Jackie Gray.
Induction and training of new trustees
The ¢xisting Trustees are already familiar with the w?ctical work of the Charity and new Trllstees are invited and
encouraged to attend a series of short training sessions to familiaTise themselves with the Chaiuty and the ￿lltext within
which it operates.
These are led by the Chairperson and the rnanager and ¢over:
- The obligations of Management Committee membe
- The main documents whtch set out the Ope￿tiOnal framework for the Charity
- Resourcing and the ¢urrfflit financial position as set out in the latest published a¢¢ounts
- Future plans and objectives
REFEI RENCI AND ADMIf+USTRATIVE DETAILS
Regi5ter¢d Charlty number
SC022174
Prlnelpal address
Gap Otyice
Govanhill Neighbourhood Centre
6 Daisy Stt'eet
Glasgow
G42 8JL
Page 2

GAP Chlldcare Services
REPORT OF THE TRUSTEES
For The Year Endad 31 March 2025
Tnrstecs
Independent Kxamlner
BurgoiTLe Carey
Chartered Accountallts
Pavilion 2
3 Dava Street
BrooniLoaD Road
Glasgow
G512JA
Bankers
RBS
CILY Centre Brwch
10 Goiylon Street
Glasgow
(113PL
Approved by order of the board of trustees on 28 Noyetnber 202S and signed on its behalEby.'
Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
GAP CHILDCARE SERVICES
I r¥yurt Dn the accounts for the yeAr ended 31 M8rth 2025 s¢t out on pages five to twelve.
Respective mpollslbilities of t1￿￿tte5 and exall￿ner
The ch&i'lly's trustees are responsibl¢ for the preparation of the LccOi￿ts In accordance with the tenns of ilLe Charities
and Trustee tnvcstmtynt (S¢ullÉ￿d) Act 2005 E￿d the C'haiitles Accounts (Scotknd) KegulaLions 2006 (as amended). The
ehurityOs (ruste￿ consider that the audit Yequiremeiit of Regulation l O(l)(a) to (c) of th# Accounts. Regulations cloes not
apply. Jt is iny restK)nsibility tv exainine the accouiits as i'eqiiired under SeLtion 44(1)(L} of the Act and to state whether
particular matters have come tD nry atteiition.
B8sts of the Indeptndent ex2mlner's i'eport
My cxaminth'oii was carried out in accoi'dance with Regulation I l of the Chariiles Aeeounts (Scotlalld) Regul&ions
2006. cxainln￿tIUn iiicludcs a rcviL'W th# accounting records kept by the eharity and & cO￿parIS￿D of the acLout
preseiitcd with thosc rccordb.. It alsu includes consideration of any unusual items or disclosures in the accounts, alld
scckinLi explanaiions from you as trustees concerning any sucli i]ratters. The proL'cdurtys undertaken do not wuvide all
the cvideiice that would be requii'¥d in audil and coiisequcntly I do expi'ess an audit opinion on the view given by
the acbounts.
Independciit exAJnintr's statcment
In conne¢tioLI WLth my exaniin&tioIi, riu iiiatler has come to my 811entiun '.
(l) which givcy tne reasonable causo to beliL4VQ tbaL in any material respecL the requll'ements
to kecp accounting records in accordan￿ with SectÈon 44(1)(&) of the 2005 Act and Regulation 4 of the 2006
Accovllts Regulations. afL
to prepare accounts whioh a¢¢ord with the accounting rccords and to comply with Regu]atiOn 8 of the 2Q06
Accounts Regulations
have not beell met. oi.
{2) to whi¢h, in my opinÉon, attention should be drnwn in order to enable a proper understanding of thc accounts to bc
reached.
"The Inslinite ofchartered AccoLintants of scotlic nd
Burgoyn¢ CaT¢y
Chart¢r¢d Accountants
Pavilii)n 2
3 Dava Street
Broondoan Road
Glasgo
G512JA
Page 4

GAP Chlldcare Services
STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 March 2025
2025
Total
funds
2024
Total
fimds
Unrestricted
fimd
Restricted
funds
Notes
INCOME AND EI NDOWIIIENTS fROTrI
Donations and legacles
5,000
44271
49271
52,321
Other trading activities
Investment income
Other illcome
120,765
1,078
120,765
1,119
111,108
1,346
11,268
41
Total
126,843
44,312
171,155
176,043
EXPLI NDITURE ON
Cliaritable aetivitie5
Childcare
105,904
44,312
150,216
179,959
Other
54,495
54,495
Total
60,399
44,312
204,711
179,959
NET INCOME(J(EXPENDITURE)
(33,556)
(3 3,556)
(3,916)
RECOIYCILIA TION OF FUNDS
Total funds brought forward
103,583
3,994
107,577
111,493
TOTAL FUNDS CARRIED FORWARD
70,027
3,994
74,021
107,577
The notes foml part of these f￿ancIal statements
Page 5

GAP ChAldcare Services
BALANCE SHEET
31 March 2025
2025
Total
nds
2024
Total
nds
Unrestricted
fulld
Restricted
Notes
IIIXF,D A&SETS
Faugiblc ass¢ls
21,926
21,926
29.691
CURREhY ASSFT.S
Cash at biml< and in hand
52,594
7,174
59.768
85,892
CRFDrroRS
Amoiints fallllig du¢ within onc y6ar
(4.493)
(3,18Q)
(7,673)
(8,006)
NET CURREwf ASSE
48,101
3,994
52,095
77,886
TOTAL Assvfs Lfi SS CURRENT
LIABILITIES
70.027
3,994
74,021
107,577
NET ASSETS
70,027
3,994
74,021
107,577
FU￿￿ls
Unrestricted funds
Restrictsd fiwds
10
70,027
103,583
3,994
TOTAL FUNDS
74,021
107,577
The financial stat￿ellts werc approved by the Board of Trustee5 authoris¢d for issu6 on 28 Nov¢mb¢r 2025 and
were si.gned on rt) behalf by.,
The not¢s fornl part olthes¢ finaucial statements
Page 6

GAP Childcare Services
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2025
ACCOUDITING POLlCtES
BASIS OF PREPARING THEI FINANCIAL STATtIME¢ NTS
The f￿anCIal 5tat¢ments of the charity, which is a public benefit entrty under FRS 102, have been prepared ill
accordance with the Charities SORP (FRS 102) ' Accounting and Reporting by Charities: Statement of
Recoinmended Practice applicable in the UIC and RepLiblic of Ireland (FRS 102) (effective l Janiiary 2015)" the
Financlal Reporting Standard applicable in th¢ UK Republio of Ireland (FRS 102) and the ch￿'itIeS and
Trustee Investment (Scotland) Act 2005. The fmancial statements have been pi'epared under the histori¢aL cost
convention.
All incoiTte is recognised in the Statenient of Financial Activities once the charity has entitleinent to the ￿nds, it
is probable that the income will be received and the atnount can be m¢&8ured reliably.
EXPENDITURE
Liabilities are recognised as expenditure as soon as thei'e is & legal or constructive obligatloll commrrtiDg Ihe
clwity to that expenditure, it is probable that a tL7nsfer of economic benefits will be required in settlement and
the amount ofthe obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Wbere costs cannot be directly
attributsd to particular headings they have been allo¢ated to activities on a basis consistent with the use of
i'esources.
TANc￿LE FIXED ASSETS
Depreciation is provided at the following annual rdtes in order to write off each asset over its eSti]]￿ted use￿1
life.
Fixtures and fittings
Motor vehicles
330kn on cosL 250/0 on cost and IOO/ty on cosE
250/0 on cost
TAXATION
The charity is exempt fron] tax on its clmritable activities.
FUND ACCOUNTING
Unrestricted funds can be i￿ed in accordance with the charitable objectives at the discretion of the trustees.
Restricted fimds can only be used for particular restricted Purposes within the objects of the charity, Restrictions
arise when specified by the donor or when funds are raised for p&ticular restricted purposes,
IllRE PURCHASE AND LEASING COMMITIWIENTS
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis
over the period of the I￿e.
PENSION COSTS AND OTHER POST-REI TIREMENT BENEfiITS
The charity nRkes contributions to it's employees, defmed contributiott pension schejne.
Page 7
continued...

GAP Childcare Services
NOTES TO THE FINANCIAL STATEMENTS- continued
For The Year Ended 31 March 2025
DONATIONS AND LEGACIEIS
2025
2024
Grants
49271
52,321
2025
2024
GCC Con￿nunItylIntegF8ted Grant Funding
Employer's Allowance
Area Partnership -Toy Fund
44,271
5,000
44,271
5,000
3,500
49,271
52,771
OTHER TRADING ACTIVITIES
2025
2024
Out of School Income, Crèche and Mobile Crèche fees
120,765
111,108
INVESTMENT ITrICOME
2025
2024
Deposit a￿Ollnt interest
1,119
1,346
TRUSTEES, REMUNE4 RATION AND BENEFITS
There were no trustses, i'etnuneration or other benefits for the year ended 31 March 2025 nor for the year ellded
31 March 2024.
TRUSTEfs' IXPENSES
There were no trustees, expenses paid foT the year ended 31 March 2025 nor for the year ended 31 March 2024.
STAFF COSTS
The average Juonthly numba. of employees during the year was as followg,.
2025
2024
Childc&re
Admintstration
No ernployees received emoluments in excess of £60,00(J.
Pag¢ 8
¢ontinued...

GAP Childcare Services
NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTivrrtES
Unrests'icted
fimd
Restrictsd
funds
Total
funds
INCOME AND EINDOWMENTS FROM
Donations and l#ga¢ios
52,321
52,321
Other tradll￿ aclivities
Investjnent illeome
Othei. income
111.108
1,309
11,268
111,108
1,346
11,268
37
Total
123,685
52,358
176,043
EXPENDtTURE ON
Charitable activfitfies
Childcare
127,601
52,358
179,959
NET INCOMW(EXPENDITURE)
(3,916)
(3,916)
RECONCILIATION OF FUNDS
Total finds brouglrt forward
107,499
3,994
111,493
TOTAL FUNDS CARRIED FORWARD
103,583
3,994
107,577
T ANGIBLE FIXED ASSETS
Fixtures
Motor
vebicles
fittings
Totals
COST
At l April 2024
Additions
16,340
2J06
34,390
50,730
2,306
At 31 March 2025
18,646
34,390
53,036
DEPRECIATION
At l April 2024
Charge for year
10,940
3,977
10.099
6,094
21.039
10,071
At 31 March 2025
14,917
16,193
31,110
NET BOOK VALUE
At 31 March 2025
3,729
18,197
21,926
At 31 March 2024
5,400
24,291
29,691
Page 9
continued...

GAP Childcare Services
NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2025
CRE< DrroRS: AMOUI4TS FALLING DUE WITHIN ONE YEAR
2025
2024
Taxation and social seciwity
Other creditors
3,595
4,078
3,622
4,384
7.673
8,006
10.
MOVEME< Nf IN FUNDS
Net
tnoven]ent
in funds
At
31.3.25
At 1,4.24
Uiirestricted funds
General fund
103,583
(33,556)
70,027
Restrtcted funds
Restricted
3,994
3,994
TOTAL FUNDS
107,577
(33,556)
74,021
Net movement ill fun(ts, included in the above are as follows:
Incoming
resources
Resources
expended
mOv￿nent
in thnds
Unrestricted funds
General thnd
126,843
(160,399)
(33,556)
Restrleted fund5
Restricted
44,3E2
(44,312)
TOTAL FUNDS
171,155
(204,711)
(33,556)
Comparatives for movement in funds
Net
movement
in funds
At
31,3.24
At 1.4.23
Unrestricted funds
General fi￿d
107,499
(3,916)
103,583
Restrieted funds
Restricted
1,994
3.994
TOTAL FUNDS
111,493
(3.916)
107,577
Page 10
ntinued...

GAP Childcare Services
NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2025
io.
MOVJLMLNT IN FUNDS - continued
Cotnpai'ative net move1n￿t in ￿nds, included in the above are as follows:
Inooming
resources
Resoiwces
expended
Movement
in funds
Unrestrlcted funds
Gen¢r&l fund
123,685
(127,601)
(3,916)
Restricted fullds
Restricted
52.358
(52,358)
TOTAL FUNDS
176,043
(179,959)
(3,916)
A current year 12 inonths 2thd prior year 12 months combined position is as foLIows:
Net
movement
ill funds
At
31.3.25
At 1.4.23
Ullrestricted funds
Gelleral fund
107,499
(37,472)
70,027
Restricted funds
Restricted
3,994
3,994
TOTAL FUNDS
111,493
(37,472)
74,021
A current year 12 months and prior year 12 months combAned net movement in funds, included tn the above are
as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fi]nd
250,528
(288,000)
(37,472)
R¢stri¢ted funds
Restricted
96,670
(96,670)
TOTAL FUNDS
347,198
(3 84,670)
(37,472)
Pag¢ll
continued...

GAP Childcare Services
NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2025
11.
RELATED PARTY DISCLOSURES
There were no iElated pw transactions for the year ended 31 March 2025.
Page 12

GAP Childcare Services
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 March 2025
2025
2024
INCOMI AND ENDOWMENTS
Donations and legacies
Gi'ants
49,271
52,321
Other trading aetfivities
Out of School Income, Crèche and Mobile
Crèche fees
120,765
111,108
Investment income
Deposit account interest
1,119
1,346
Other llleome
Gain on sale of tangible fixed assets
11,268
Total incoming resources
171,155
176,043
I XPENDITURE
Charitable activities
Wages
Social security
Pensions
Out of School Care Costs
126.453
8,977
2,179
13,667
113,643
9246
1,955
9,904
151,276
134,748
Support costs
Mallagejnent
Leasing
Rent
Insurance
Telephone
Postage and stationery
Sundries
Subscriptions & Publications
Motor & Trdvel Expenses
Professional Fees
Staff Training
Depn of Fixtures & Fittings
Motor v¢hi¢les
Repairs
5,318
15,099
6,913
2,442
794
591
3,337
4,482
996
915
3,976
6,094
816
5,853
3,851
6,289
1,279
2.543
1,319
2271
6,820
2,988
3,400
6,094
859
51.773
43,566
Flnance
Bank charges
102
85
Covernance costs
Accountancy and legal fees
1,560
1,560
This page does not foTm part of the statutory financial statements
Page 13

GAP Chlldcare Services
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
For The Year Ended 31 March 2025
2025
2024
Total iEsouires expended
204,711
179,959
Net expenditure
(33,556)
(3,916)
This page does not form part of the gtatLrtory fllw)¢ial statements
Page 14