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← Hopscotch Children's Charity

2025-12-31-accounts

COMPANY NUMBER: SC190828 CHARITY NUMBER: SC028660

HOPSCOTCH CHILDREN’S CHARITY

A COMPANY LIMITED BY GUARANTEE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

HOPSCOTCH CHILDREN’S CHARITY

ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025

CONTENTS

Administrative Information ............................................................................................................................................ 1

Report of the Directors ................................................................................................................................................... 2 Independent Examiner’s Report to the Trustees ......................................................................................................... 6 Statement of Financial Activities (Incorporating Income and Expenditure Account) ............................................. 7 Balance Sheet .................................................................................................................................................................. 8 Notes to the Financial Statements ................................................................................................................................ 9

HOPSCOTCH CHILDREN’S CHARITY

ADMINISTRATIVE INFORMATION YEAR ENDED 31 DECEMBER 2025

DIRECTORS :

SECRETARY :

COMPANY NUMBER :

CHARITY NUMBER :

REGISTERED ADDRESS :

INDEPENDENT EXAMINER :

BANKERS :

SOLICITORS :

Derek William Taylor Anne Thomson (resigned 31 May 2025) Sascha Macleod Mike Timmins Laura Macdonald Chris Gotts

R M E McKay

SC190828

SC028660

GyleWorks 34 South Gyle Crescent Edinburgh EH12 9EB

David Hoose, Partner Forvis Mazars LLP Capital Square 58 Morrison Street Edinburgh EH3 8BP

The Royal Bank of Scotland plc 142/144 Princes Street Edinburgh EH2 4EQ

Lindsays WS Caledonian Exchange 19A Canning Street Edinburgh EH3 8HE

1

HOPSCOTCH CHILDREN’S CHARITY

REPORT OF THE DIRECTORS YEAR ENDED 31 DECEMBER 2025

The Directors have pleasure in presenting their report and the unaudited financial statements for the year from 1 January 2025 to 31 December 2025.

The Company is limited by guarantee having no share capital and is governed by a Memorandum and Articles of Association dated 12 February 1999. The Company is registered as a charity in Scotland with the charity registration number SC028660. The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Directors have elected to dispense with the use of the word ‘Limited’ from the Company name.

PRINCIPAL ACTIVITIES, BUSINESS REVIEW AND FUTURE DEVELOPMENTS

During the year ended 31 December 2025, HopScotch Children’s Charity delivered a full programme of residential respite breaks from Ardvullin, the charity’s dedicated Respite Centre.

Between 24 March and 28 November 2025, 414 children attended residential breaks, the highest number supported in the charity’s history. This represents a significant milestone in the continued development and reach of the organisation’s services.

Each break provided a structured programme of activities, pastoral care, and opportunities for personal and social development within a safe and supportive environment.

For many children, the experience marked an important first - their first holiday, first time away from home, or first visit to the seaside. Activities during the year included horse riding, beach visits, canoeing, indoor climbing, tubing, gondola trips, and team-building challenges. A new activity, burn bashing, was introduced in 2025 and proved popular with participants. Visits to Ardgour Alpaca Farm continued following their successful introduction in 2024.

The charity employed six staff members during the year. The Trustees record their sincere thanks to the charity’s Minibus Driver, who retired at the end of 2025 after eight years of dedicated service supporting the delivery of residential breaks.

FINANCIAL REVIEW

Expenditure exceeded income during the year. This was primarily attributable to exceptional and non-recurring costs, including storm-related damage (Storm Amy), urgent building repairs, increased laundry service costs, and a temporary loss of rental income.

The operating environment for charities continues to present financial challenges. During 2025, the organisation experienced increased employment costs arising from uplifts in the National Minimum Wage and increases in employer National Insurance contributions. While these measures have created additional cost pressures across the sector, the Trustees acknowledge the Government’s decision to increase the Employment NI Allowance for third sector organisations, which has provided partial mitigation.

Notwithstanding these external pressures, the charity continues to demonstrate strong financial stewardship. During the year, 86p of every £1 donated was spent directly on charitable activities. The Trustees consider this to be a significant and positive indicator of operational efficiency and a clear demonstration that the vast majority of funds received are applied directly to delivering impact for children and young people.

The Trustees have reviewed the charity’s financial position, including reserves and forward projections, and are satisfied that the organisation continues to operate on a stable financial footing.

IMPACT

The Trustees are satisfied that the charity’s work in 2025 delivered significant and measurable positive outcomes for participating children and young people.

2

HOPSCOTCH CHILDREN’S CHARITY

REPORT OF THE DIRECTORS (continued) YEAR ENDED 31 DECEMBER 2025

Outcome data collected following residential breaks demonstrates substantial improvements across key areas of wellbeing and development:

These results evidence the well-rounded impact of the residential programme. The combination of structured activities, consistent pastoral support, and a supervised peer environment enables children and young people to build resilience, develop independence, and strengthen positive relationships.

Feedback from parents, carers, and referring organisations further supports these findings, noting meaningful improvements in confidence, independence, and overall wellbeing.

The Trustees consider these outcomes to be directly aligned with the charity’s objectives.

FACILITIES AND CAPITAL IMPROVEMENTS

Significant investment was made during 2025 to maintain and improve the Ardvullin Centre, ensuring it remains safe, welcoming, and fit for purpose.

These improvements enhance operational efficiency and support the continued delivery of high-quality residential provision.

Planning is underway for Phase 2 of the Washroom Upgrade Project, which will include refurbishment of the girls’ and boys’ shower and toilet facilities, together with the addition of a dedicated support worker toilet and shower room to improve staff facilities and support the effective delivery of residential provision. Works are scheduled to commence in early 2026.

PLANS FOR FUTURE PERIODS

The Trustees will continue to focus on delivering high-quality residential respite breaks to children most in need.

The 2026 programme will commence on 16 March 2026 and is already fully booked. The charity has received applications from a number of groups who have not previously accessed HopScotch’s services, reflecting continued demand and increasing awareness of the charity’s provision across Scotland. Places will continue to be allocated in line with the charity’s objectives and eligibility criteria.

Fundraising will commence during 2026 for the purchase of a new minibus in 2027. The charity’s transport provision is integral to the safe and effective delivery of residential breaks, and forward planning in this area will support continuity of service.

The charity remains committed to maintaining strong governance arrangements, prudent financial management, and high standards of care in all aspects of its work.

3

HOPSCOTCH CHILDREN’S CHARITY

REPORT OF THE DIRECTORS (continued) YEAR ENDED 31 DECEMBER 2025

ACKNOWLEDGMENTS

The Trustees extend their sincere thanks to all funders, supporters, volunteers, and partners whose continued commitment enables the charity to deliver its services to children and families across Scotland.

DIRECTORS AND TRUSTEES

The Directors of the Charitable Company are its Trustees for the purposes of charity law and throughout this report are collectively referred to as the Directors. As set out in the Articles of Association, the Directors have the power at any time to appoint and remove Directors, subject to the number of Directors of the Company to always be at least two.

The Charity is administered by a Management Committee which meets regularly throughout the year. The Directors who held office during the period were as follows:

Derek William Taylor Anne Thomson (resigned 31 May 2025) Sascha Macleod Mike Timmins Laura Macdonald Chris Gotts

STATEMENT OF DIRECTORS’ RESPONSIBILITIES

The Directors are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Company and the incoming resources and application of resources, including the net income or expenditure, of the Company for the year. In preparing those financial statements, the Directors are required to:

The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Company and which enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

RISK MANAGEMENT

The key risks are:

Whilst we hope that the major impact of Covid is behind us, we need to be conscious that it is possible for a reversal if new strains emerge. However, we hopefully now have the knowledge and experience of the last four years to limit the impact.

REMUNERATION

We review all personnel remuneration annually taking into account average increases in the sector in which we operate. Proposals are circulated to all Directors and discussed with the General Manager prior to implementation. No individuals are regarded as key management personnel.

4

HOPSCOTCH CHILDREN’S CHARITY

REPORT OF THE DIRECTORS (continued) YEAR ENDED 31 DECEMBER 2025

RESERVES POLICY

The unrestricted reserve fund represents the unrestricted funds arising from past operating results. It also represents the free reserves of the Charity. The Directors are satisfied that the unrestricted fund balance is satisfactory given the dependable source of donation and grant income. The Directors aim to keep reserves of at least 6 months of normal expenditure.

FINANCIAL REVIEW

The Directors note a decrease in unrestricted fund donations in the period. Total income in the period amounted to £286,180 (2024: £383,289), net expenditure amounted to £63,066 (2024: net income of £89,461) resulting in reserves of £745,041 (2024: £808,107).

SPECIAL EXEMPTIONS

Advantage has been taken in the preparation of the Report of the Directors of the special exemptions applicable to small companies conferred by Part 15 of the Companies Act 2006.

APPROVAL

The Report of the Directors was approved by the Board on 11/03/2026 and signed on their behalf by:

Derek Taylor (Mar 11, 2026 12:35:03 GMT) Derek William Taylor Director

5

HOPSCOTCH CHILDREN’S CHARITY

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOPSCOTCH CHILDREN'S CHARITY YEAR ENDED 31 DECEMBER 2025

I report on the financial statements of Hopscotch Children’s Charity for the year ended 31 December 2025, which are set out on pages 7 to 16.

Respective responsibilities of trustees and examiner

The Trustees (who are also the Directors of the Company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements as carried out under the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.

Basis of independent examiner’s report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales which is one of the listed bodies.

In connection with my examination, which is complete, no matters have come to my attention which give me reasonable cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

David Hoose (Mar 11, 2026 12:38:29 GMT)

David Hoose, Partner Forvis Mazars LLP Capital Square 58 Morrison Street Edinburgh EH3 8BP

11/03/2026

6

HOPSCOTCH CHILDREN’S CHARITY

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 DECEMBER 2025

Note
Income from
Donations and legacies
2
Investments
3
Total income and endowments
Expenditure on
Raising funds
4
Charitable activities:
Costs of activities in furtherance of the charity's
objects
5
Support costs
6
Total expenditure on charitable activities
Total expenditure
Net (expenditure) / income before transfers
Transfers between funds
Net movement in funds
Total funds brought forward
Total funds carried forward
15,16		 Unrestricted
Restricted
2025
2024
Funds
Funds
£
£
£
£
252,176
250
252,426
355,411
33,754
-
33,754
27,878
285,930
250
286,180
383,289
(32,797)
-
(32,797)
(33,624)
(238,898)
(32,704)
(271,602)
(219,169)
(44,847)
-
(44,847)
(41,035)
(283,745)
(32,704)
(316,449)
(260,204)
(316,542)
(32,704)
(349,246)
(293,828)
(30,612)
(32,454)
(63,066)
89,461
-
-
-
-
(30,612)
(32,454)
(63,066)
89,461
116,817
691,290
808,107
718,646
86,205
658,836
745,041
808,107

The statement of financial activities includes all gains or losses recognised in the period.

All income and expenditure derive from continuing activities.

Detailed comparative figures are included in note 18.

7

COMPANY NUMBER SC190828

HOPSCOTCH CHILDREN’S CHARITY

BALANCE SHEET AS AT 31 DECEMBER 2025

Notes
FIXED ASSETS
Tangible fixed assets
10
CURRENT ASSETS
Debtors
11
Cash and cash equivalents
CREDITORS: AMOUNT FALLING DUE
WITHIN ONE YEAR
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS
Unrestricted funds
15
Restricted funds
Heritable property
16
Building improvements
16
Playground
16
Activity centre
16
Reserves (Restricted five years)
16
Washrooms
16		 £
6,231
92,523		 2025
£
670,860
74,181		 £
5,880
125,713		 2024
£
691,182
116,925
98,754
24,573		 131,593
14,668
745,041 808,107
86,205
365,268
-
3,886
214,682
75,000
-		 116,817
365,268
189
4,843
227,715
75,000
18,275
745,041 808,107

The Directors are satisfied that the Company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the period by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 (1) to (3) of the Act.

The Directors acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with the provisions of FRS102 Section 1A - small entities.

The financial statements were approved by the Directors on and signed on their behalf by: 11/03/2026

Derek Taylor (Mar 11, 2026 12:35:03 GMT) Derek William Taylor Director

8

HOPSCOTCH CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 DECEMBER 2025

1 Accounting policies

Basis of accounting

The financial statements have been prepared on the going concern basis and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities

(FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Hopscotch Children's Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The address of the registered office is GyleWorks, 34 South Gyle Crescent, Edinburgh, EH12 9EB. The financial statements have been prepared on a going concern basis as there are no material uncertainties about the organisation's ability to continue its operations through the generosity of donors.

The company's functional and presentational currency is GBP.

The principal accounting policies are set out below.

Grants and donations

Grants and donations are credited to the Statement of Financial Activities when they become due and there is a reasonable expectation of receipt, except as follows:

Investment income and rental income

Income from investments and from rental income is included in the Statement of Financial Activities in the period in which it is receivable, and the service provided respectively.

Expenditure

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the Statement of Financial Activities with the exception of salary costs which are allocated between charitable, fundraising and administration costs on the basis of time spent by each employee in each cost category.

The Company is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT.

Tangible fixed assets

Individual fixed assets costing £1,000 or more are stated at cost, less accumulated depreciation and any accumulated impairment losses.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset, net of anticipated disposal proceeds, over its expected useful life as follows:

9

HOPSCOTCH CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 DECEMBER 2025

Heritable Property Nil Furniture and Fittings, Equipment, and Building Improvements 10% - 33% straight line Motor Vehicles 25% straight line Adventure Playground 10% straight line Activity Centre 5% straight line

No depreciation is provided on the Company's heritable property. It is the Directors' belief that the residual value of the property is at least equal to the book value. Having regard to this, it is considered that the depreciation of any such property as required by the Companies Act 2006 and standard accounting practice would not be material either in the current year or in aggregate.

Heritable property is reviewed for impairment at the end of each year in accordance with the requirements of FRS 102. An impairment review comprises a comparison of the carrying amount of the asset with its recoverable amount, being the higher of net realisable value and value in use. An asset is impaired to the extent that the carrying value exceeds the recoverable amount.

Any impairment loss required to be identified is recognised in the Statement of Financial Activities.

Operating leases

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

HopScotch Children's Charity has been recognised by HM Revenue and Customs as a Charity for the purposes of Section 505, Income and Corporation Taxes Act 1998. Accordingly the Charity is exempt from taxation in respect of income or capital gains to the extent that such income or gains are applied to charitable purposes.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Financial Instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Fund accounting

Unrestricted general funds can be used by the Charity in accordance with the charitable objects at the discretion of the Directors.

10

HOPSCOTCH CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 DECEMBER 2025

Restricted funds 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 particular restricted purposes. Further explanations of the nature and purpose of each fund is included in the notes to the financial statements.

2 Donations and legacies

2
Donations and legacies
Donations
3
Income from investments		 2025
2025
2025
2024
Unrestricted
Restricted
Total
£
£
£
£
252,176
250
252,426
355,411

Income from investments
Ardvullin Rental Income
Bank interest received		 2025
2024
£
£
32,596
27,667
1,158
211
33,754
27,878

Rental income net of related expenditure (Note 4) amounted to £25,825 (2024: £22,041)

4 Expenditure on raising funds


Expenditure on raising funds
Salaries
Advertising and merchandise
Ardvullin weekend rental costs		 2025
2024
£
£
24,670
24,881
1,356
3,117
6,771
5,626
32,797
33,624

5 Expenditure on charitable activities in furtherance of the charity’s objects


Expenditure on charitable activities in furtherance of the charity’s objects
Unrestricted
Travel and minibus costs
Salaries
Ardvullin - Heat, light, water, telephone and broadband
Ardvullin – Council tax
Property, equipment and gardening repairs
Insurances
Health and safety
Ardvullin - Cleaning and laundry
Depreciation
Equipment costs
Washroom expenditure
External activity adventures, sports equipment, arts & crafts and other holiday costs
Restricted
Depreciation
Washroom expenditure
Total		 2025
2024
£
£
13,423
13,541
98,944
90,927
10,144
9,205
3,989
3,721
44,993
29,258
11,603
11,248
3,299
6,738
4,853
3,093
6,143
7,212
16,053
7,742
7,120
-
18,334
19,438
238,898
202,123
14,179
15,321
18,525
1,725
32,704
17,046
271,602
219,169

11

HOPSCOTCH CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 DECEMBER 2025

6 Support costs

Office rent
Office salaries
Office utilities
Office equipment rental
Printing, stationery and advertising
Website upgrade
Office Software Fees
General expenses
Recruitment and training
Marketing
Bank charges
Governance costs (note 7)
7
Governance costs
Legal and professional fees
Independent examination fee		 2025
2024
£
£
1,424
1,400
18,200
15,907
1,834
3,011
-
3,205
297
464
6,444
2,299
1,972
-
447
605
2,412
-
5,842
8,078
444
416
5,531
5,650
44,847
41,035
2025
2024
£
£
1,709
2,008
3,822
3,642
5,531
5,650

8 Taxation

No provision for corporation tax has been made due to the charitable status of the Company.

9 Employees and employee costs

The Charity had an average of six (2024: six) employees during the period. Payroll costs during the period were £141,814 (2024: £131,716).

No employee received remuneration of more than £60,000 (2024: Nil).

None of the Directors received any remuneration during the period for serving as Directors of the Company, nor were they reimbursed for any expenses incurred.

12

HOPSCOTCH CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 DECEMBER 2025

10 Tangible fixed assets

COST
As at 01.01.25
Additions
At 31.12.25
DEPRECIATION
As at 01.01.25
Charge for period
At 31.12.25
NBV at 31.12.25
NBV at 31.12.24		 Heritable
Property
Motor
Vehicles
Furniture,
Fittings &
Equipment
Building
Improvements
Adventure
Playground
Activity
Centre
Total
£
£
£
£
£
£
£
365,268
55,704
42,941
88,541
71,660 361,846
985,960
-
-
-
-
-
-
-
365,268
55,704
42,941
88,541
71,660 361,846
985,960
-
55,704
42,941
88,175
62,224
45,734
294,778
-
-
-
366
1,864
18,092
20,322
-
55,704
42,941
88,541
64,088
63,826
315,100
365,268
-
-
-
7,572 298,020
670,860
365,268
-
-
366
9,436 316,112
691,182

Equipment is used in an administrative and funding capacity. All other fixed assets are used in direct charitable activities.

11 Debtors

Trade debtors
Prepayments and accrued income		 2025
2024
£
£
6
-
6,225
5,880
6,231
5,880

12 Creditors: Amounts falling due within one year

Creditors: Amounts falling due within one year
Trade creditors
Accruals and deferred income		 2025
2024
£
£
-
-
24,573
14,668
24,573
14,668

13

HOPSCOTCH CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 DECEMBER 2025

13 Operating lease commitments

At 31 December 2025 the Company had future minimum lease payments under non-cancellable operating leases as follows:

Operating leases which expire:
Within one year
Within two to five years		 2025
2024
£
£
-
615
-
-
-
615

14 Members

The Charity is a Company limited by guarantee and has no share capital. All members, including Directors, are liable to pay £1 each towards liabilities in the event of winding up.

There were five (2024: six) members of the Company during the period.

15 Unrestricted funds

General
6
Restricted funds
Heritable property fund
Building improvements fund
Playground fund
Activity centre fund
Reserves five years
Washrooms		 Opening
Income Expenditure
Transfers
Closing
balance
balance
£
£
£
£
£
116,817
285,930
(316,542)
-
86,205		 Opening
Income Expenditure
Transfers
Closing
balance
balance
£
£
£
£
£
116,817
285,930
(316,542)
-
86,205
Opening
Income
Expenditure
Transfers
Closing
balance
balance
£
£
£
£
£
365,268
-
-
-
365,268
189
-
(189)
-
-
4,843
-
(957)
-
3,886
227,715
-
(13,033)
-
214,682
75,000
-
-
-
75,000
18,275
250
(18,525)
-
-
691,290
250
(32,704)
-
658,836

16 Restricted funds

14

HOPSCOTCH CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 DECEMBER 2025

16 Restricted funds (continued)

Analysis of restricted funds by net assets at 31 December 2025

Fixed assets
- Heritable property fund
- Building improvements fund
- Playground fund
Current assets
- Activity centre fund
- Reserves five years		 £
365,268
-
3,886
214,682
75,000
658,836

The Heritable property fund relates to the transfer of Ardvullin House, Ardgour to the Charity with the condition that the property is to be used solely for the purposes of the Charity.

The Building improvements fund comprises donations received specifically in respect of building improvements to be made to the Ardvullin property, less depreciation on the related assets.

The Playground fund relates to income received specifically for the purchase of playground equipment for the Charity, less depreciation on the related assets.

The Activity centre fund has been used to finance a new activity centre project.

The reserves five years fund of £75k was donated by Edward Gostling – to be allocated to Reserves for 5 years unless there is an emergency and we can access.

17 Related parties

There were no related party transactions in the period (2024: nil).

15

HOPSCOTCH CHILDREN’S CHARITY

NOTES TO THE FINANCIAL STATEMENTS AS AT 31 DECEMBER 2025

18 Comparative Statement of Financial Activities (including Income and Expenditure account)

Income from
Donations and legacies
Investments
Total income and endowments
Expenditure on
Raising funds
Charitable activities:
Costs of activities in furtherance of the charity's
objects
Support costs
Total expenditure on charitable activities
Total expenditure
Net (expenditure) / income before transfers
Transfers between funds
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Restricted
2024
Funds
Funds
£
£
£
260,411
95,000
355,411
27,878
-
27,878
288,289
95,000
383,289
(33,624)
-
(33,624)
(202,123)
(17,046)
(219,169)
(41,035)
-
(41,035)
(243,158)
(17,046)
(260,204)
(276,782)
(17,046)
(293,828)
11,507
77,954
89,461
-
-
-
11,507
77,954
89,461
105,310
613,336
718,646
116,817
691,290
808,107

The statement of financial activities includes all gains or losses recognised in the period.

All income and expenditure derive from continuing activities.

16