REGISTERED cOL[PANy Tr4UMBER: SC410553 (Scotland) REGISTERED CHARrrY NUMBER: SC029631 the T lee$ and Unaudited Financ nts r¢ative Care Scotland Bcll Ba & Collw8ny Chartered AccountBn¢3 2 Stewart Street Mitll8avie Glas8OW G62 6BW
ve Care Scotland Content8 of the Financial Statements f r the Year Ended 28 Februa 2026 Pa8e Report of the TtU8te¢s I to 2 Independent Examine18 Report Stsi¢Jn¢nt of Finaacial AclivitieB B8lhn¢e Sheet Note$ to the Financial Ststement8 Detsiled Statement of FinAtici81 A¢iiviti¢s 10 to 11
Creative Care S¢otland the Trustees for the Year E The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statetnent5 of tbe charity for the year ended 28 F¢bnry 2026. The iNstees hav¢ adopt¢d the provisions of Accounting and Reporting by Charities.. Statement of Recornmended Practice applicable to chhrities preparing their accounts LIL accordance with the Financial Reporting Standard applicY4ble in the UK and Republic of Irel&nd {FRS 102) (effective l January 20191. OBJECTIVES AND ACTIVITIES ObJectlve$ ind alms The charitys purp08e 15 to relieve 8uffering by pr(Trviding multi Sensory erafting session8 in a safe, $ecure envirot)ment for abl¢ bodied adults and children as well as those requiring additional sUPPOrt. Reer of the year and futsre plans 'I've never experien¢ed onything like thi8. Now l know why folks book from one year to th¢ next,. Th0 were the words of a new lady aeeompanying us this year for the firNt time on our five day r¢sid¢ntial stay at Carronvale House in Stenhousemuir. It madc me stop and think Our fw9t residentlAI was to the St Ninians Centre in Crieff 40 years a80. Ninety-two ladie8 ¢am¢ with us1 Maybe it was the good home cooked food or the early moming to late night craftingi the fun, the laughter or maybe it was just being able to step back frtsm ihe world for owhilt wilh like minded caring people arnxious to share time and talents. Thai special feeling is s¢ill with us today whether it is ai Brackcnbrae or Carronvale. Twic¢ yearly, residen¢ia15 are at the heart of our Creative Care aciivities and as we look to the we hav¢ booked accommodation two years in advance! Day cl858e8, workshops, One to One sessions for adults with additional support needs and their carers are part of the day to day activities of Brackenbrac House. There it* no doubt ihe quality teachin¥ of our volunteer staff is ¢xcepiional but gomething v¢ry 8pecial happens when you are away from home and can rel in J happy COTnforfit environment with like minded people. Our re8idenli41s are Creative Care al its very best. We all pay the same accommodation feeA and freely shar¢ time and tents. The Bam¢14dy said'l can't quite put my fing¢r on it but I've booked my place on the next ttvo Te5id¢ntial3. I want to say a very BIG THANK YOU to all our partioipant$, crafi tuttsrs, kitchen and janiioriol staff for helping io make our base at Brackenbrae and our residential al Carronvale safe, happy, creative space8 open to all. Ttu's p&8t year has been exceptionally bugy for all of us but we have coped well because we really care - for each other and for the wider community. As a 8roup we emerge stronger as each challeng¢ is faeed And overcome. We go fotivard into thi8 busy new year , knowing that wh¢th¢r w¢ are at home or away we can support each other and cope with anything life throws ai us. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing doeument The Gharity 18 ¢ontTolled by its 8ovemin8 document, & deed of In[ And constitute$ a limited company, limited by guaratttee, as defmed by the Companies Act 2006. R¢¢ruitmellt and appointment of new trusteej The Inte¢S do not require to retire atuallY. The appointment of new trustees requires th¢ Approval of those s¢rvinE as trustees it the dat¢ of the proposed noTnination. Rlsk m4n8gement The tnLSt¢¢s have a duty to identify and review the ri8k8 io which the charity is exposed and io en8ure appropriate ntrolg are in ple to provide reasonable assurance against fraud and error. Page I
Creative Care Scotland ort of the TnLS(ees for the Year Ended 28 Febru 2026 REFERENCE AND ADMINISTRATIVE DETAILS Restered CDmpADy number SC410553 (Scotlalld) Regl8tered CrIty nwnber SC029631 Regtstered office 48 South Mains Road Mikngavie Glasgow G62 6DQ Trultees MsCGMeek Mr8 A Middleton Miss M R Baggaley Independtfjt Ex*mlner Bell Barr & Company Clwlor¢d Accountants 2 Stewart Street Milnyivie Glajgow G62 6BW Approved by order of the board of tnJ8t¢es orl 2 June 2026 alld sied on its behalf by: 09n& Ll , rfu'ddlekn , Mrj A Middleton- Trustee Pag¢ 2
Ind ndent Examinees Creative Care Scotland theT I report on the accounts for the year euded 28 February 2026 set out on pa8e5 four to nine. Reip¢ctiv¢ re5ponsibilitie8 of trustees and examÈner The clwitys tNstees are responsible for the preparE4tion of the accounts in accordance with the tern of the Charitses and Twslee Investrnent (Scotland) Act 2005 and the Charit1¢8 Accounts Iscotiandl Regulatio]]5 2006 las amended). The cFthritys lEieeS consider thai tbe audit requirement of Regulation 10(l}la) to Ic) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts a8 required under Section 44(1)l¢) of the Act and to state whether parti¢ular matters have come lo my attentioll. Basts of the Independent examlner'$ report My examination wa5 ¢arried out in accordance with Regulation I l of the Charities A¢count8 IScotlgDdl Regulations 2006. An exaTnination includes a review of the accounting records kept by the chariry and a comparison of the accounts pre8ented with thtsse records. It a180 include5 coasideTation of any unusual item8 or di8clo8ures in the accounts, and seeking explkUMiions from you as tnjstees eoncemin8 any such matters. The procedures undertaken do not provid¢ all th¢ ¢vidcn¢¢ that would be requir¢d in an audit, and consequently I do not express an audi( opinion on the view given by the ac¢ounts. lfydependent examlDer'8 statement In connection with my examination, no matter ha8 come to my attention '. (l) which give8 me rea80Dable cau8e to believe that, in any Tten.81 re8pe¢t, the requirements to keep accounting re¢ord$ in 8¢cordan¢e with Section 44(1){&) of the 2005 Act and Regul81ion 4 of the 2006 Accounts Regulations. and to pr¢pare accounts which accord with the accouniinB records ond io comply Regulation 8 of (he 2006 Accounts R¢gulation5 have not been met; or {2) ¢0 which, in my opinion, attention should be drawn in order to enable a proper under8tanding of the a¢¢oun18 10 be reed. ifer Irvine Tbe Institute of Chartered Accountants of Scotland Bell Barr & Company Chartered Accountant8 2 Stewart Street Milngavie Glasgow G62 6BW Dale.. Page 3
Creative C e Scotland Ststement of Financial A¢iivities r the Year 28.2.26 T(Ital funds 28.2,25 Totsl fid9 Unrestricted fidS Restrict¢d fimd Note L¥COME AND ENDOWMENTS FROM DonatioLg and legacies 3,369 3,369 2.112 Cb*rltAble getlvlde8 Crg4fting activities 20,353 20,353 18.961 Other trading 8¢1ivitie8 Investment income 17,023 203 17,023 203 15.623 359 Total 40.948 40.948 37,055 EXPENDITURE ON Raising fiLnd8 1.336 1,336 3,276 Chirltable aetlvltl Craftin8 ACUVities 40,292 40,292 28.746 Total 41,628 41,628 32,022 NET INCOMEIIEXPEf4DITURE} 16801 (680) 5,033 RECONCILIATION OF FUNDS Total funds brought forward 19,483 19,483 14.450 TOTAL FUNDS CARRIED FORWARD 18.803 18,803 19,483 The notes forni part of these fu]anci81 statements Page 4
Creative Care Scotland Balance Sbeet 28 Feb 202 28.2.26 Total fidS 28.2.25 Total funds Unrestricted fimds Restricted fimd Notes FLXED ASSETS Tangible wets 634 634 739 CURRENT ASSETS Debtor8 Cash at bank and in hand 1,493 24,221 1,495 24,221 980 29,969 25,716 25.716 30,949 CREDITORS Amounts falling du¢ within on¢ yepr (7.5471 {7,547) (12,205) NET CURRENT ASSETS 18,169 18,109 18,744 TOTAL LSSETS LESS CURRENT LIABILITIES 18,803 18,803 19,483 NET ASSETS 18,803 18,803 19,483 FUNDS Unrestricted fimds 18,803 19,483 TOTAL FUNDS 18.803 19,483 The charitable company is entitled io exemption from audit under Section 477 of the Companies Act 2006 for the yeur ended 28 Febnwy 2026. The members hAve not required the company to obtain th ¥udit of its fmancial stalements for the year ended 28 FebNary 2026 in awordan¢e with Seetion 476 of the Companie5 Act 2(K)6. The tn(3 acknowledge their re8pon8ibilitieA for {&) ensuring that the charitable company keeps accounting records that comply with S¢¢tion$ 386 and 387 of the Comp4nie8 Act 2006 and preparing fJnan¢ial slat¢ment5 whi¢h give a true and fair view of the state of &ffairs of the charithble comparty ag at the end of eAch financial year and of its 5Utplu8 or deficit for each fll)ancial year in Aecordance with the Tequiremcnts of Sections 394 and 395 find which othenvise comply with the requirements of the Companies Act 2006 relating to fJn&n¢ial statements, so far Bs &ppli¢Bble to the charitsble ¢ompany. Ib) These fanCIal statements have been prepared in a¢cordanc¢ ryth the provisiony applicable to ¢harit&ble companie8 subject to the small compallie8 re8ime. The fJnan¢ial slatcrnents re approved by the Board of Trusttts and authorised for issue on 2 June 2026 and were 8igned on Ats behalf by: L4 . YYL'ddloEoN . A Middleton- Trustee The notes forn] part of th¢se f]nancial statements Page 5
Creative Care Scotland Notes to the Financial Siatements ACCoUNT¥G POLICIES Basis of preparing the fiDan¢ial sttemeDts The financial statements of the charitable company, which 1$ a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charilies.. Statement of Recottjmended Praclice applicable to charities preparing their accounts ill accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 2019),, FiDati¢ial Reporting Stgndard 102 The Finan¢ial Reporting Standard applicable ill the UK and Republic of Ireland, and the Companies Act 2006. The fit]ancial 6ts1ements have been prepAred under the historical cost ODventson. The tsuses have reviewed the charitys operating costs for the next twelve months. 4nd the sources of fillS avai5ablc, alld are satl8fied that th¢ ¢haTity is a goLug ¢on¢¢rn. Income All ineome is reeo8nised in the Statement of Financial Activities once the charity ha5 entitlement io the fijnds, it is probable that the income will be received and the amount Can be mea3ured rellably. Expendlture Liwbilities are reco¥nised as expenditure as soon As there is a legal or constructive obligation commilling the charity to that expenditure, il is probable that a transfer of ¢conotnic benefits will be required in 5¢ttl¢ment and tbe amount of the obligation can be me8sured reliably. Expenditure is ac¢ounted for on an acctuals basis and hag been classifi¢d ll[er headins5 that aggregate all cosi related ¢0 the cal¢gory. Where costs cannot be dIrllY attributed io particular headings tIL¢y hav¢ been allocated to activitie5 on a ba8is consisteni with the use of resources. Tan8lble flxed lillets D¢prKiation is provided at the followin8 annual rates in order to write off eaeh agget over its estimated useful Improvement8 to properry Fixtures and fittings Computer equipment IOO/o Otl C05t 20 /0 on reducing balance 33P/o on rcducin8 balanGe Taxallott Th¢ charity is exempi from coryoration tax on its charitable *ctivitie8. accountlng Unrestricted funds can be u8ed in aceordance with the charitable obj¢c¢iv¢s ot the discretion of the trustee8. Restricted can only be u8ed for panicular re8tricted purposu within the objects of the clwity. Restriction$ arise when specified by the donor or when furtd8 are raised for particular restri¢t¢d purposes. Further explanation of the nature and purpose of each fijnd is included An the notes to the finanGial statements. C85b at bank And In hand Cash at bank and in hand includes cash and short term highly liquid investment8 with 8 short maturity of thr¢¢ onths or les9 from the date of acquisition or opening of the account. Flllallcial instruments The charity otlly has financial assets and financial liabilities of a kind that qualify As basic fjnancial instnllnents. Basic flnancial instruments are itjitially recognised at transaction value sub$equently measured at their Settlement V41ue, Page 6 continued...
Creative Care Scotland Notes to the Financial Statements- continued for the Year Ended 28 Februa 2026 OTHER TRADING ACTivrriES 28.2.26 28.2.25 EX1)1110 and events Lwi¢hes 13,617 3,406 11.791 3.832 17,023 15,623 INVESTLVKENT INCOME 28.2.26 28.2.25 Deposit account interest 203 359 NET tNCOMEJ(EXPENDITURE) Net incom¢l{¢xp¢nditure) is stat¢d after charBin81(crediting)'. 28.2.26 28.2,25 Depreci&tion- owned assetg 225 253 TRUSTEES, REMUNERATION AND BENEFITS Ther¢ were no tnjstees, remuneration or other b¢nefLti for th¢ y¢ar ended 28 February 2020 nor for the year ended 28 F¢bnwy 2025. Tru$tee$' expenie$ There were no trn8teeB' expenses pAid for the year ended 28 Febnwy 2026 nor ftir the y¢ar ended 28 F¢brnary 2025. TANGIBLE FIXED ASSETS Improvements to property Fixttwe8 Computer equipment fitting8 To(41$ COST Ai l March 2025 Addition8 66,914 1,858 1.419 120 70,191 120 Ai 28 February 2026 66,914 1,858 1,539 70,311 DEPBSCIATION At l March 2025 Char8e for year 66,914 .405 91 1,133 134 69,452 225 At 28 February 2026 66,914 1.496 1.267 69.677 NET BOOK VALUE At 28 February 2026 362 272 634 At 28 Febnwy 2025 453 286 739 Page 7 continued...
Creative Care Scotfftand Notes to the Financial Statements . continued Yea ed 28 Feb DEBTORS: AMOUNTS FALLll¥G DUE WITHIN OIYE YEXR 28.2.26 28.2.25 Prepayments 1,495 980 CREDITORS: AMOUNTS FALLIP4G DUE WITHIN ONE YEAR 28.2.26 28.2.25 Incomc rcceived in advRnce Accrned expenses 6,755 792 11,425 780 7,547 12,205 MOVEMENT IN FUNDS Net movemeni in fiu)d At 28.2.26 At 1.3.25 Unrestrleted fund• General fund 19,483 (680) 18,803 TOTAL FULYDS 19,483 (080) 18,803 Net LDovement itt nd1 ittcluded in the above are follow8.' Incoming rewurce¥ Resources expended Movement irt funds Unre8trlcted fund8 General fillLd 40,948 (41.628) (680) TOTAL FUNDS 40,948 (41,628) (680) Comparatlve$ for movement In funds Net movement At 28.2.25 At 1.3.24 UDrestrl¢ted fund$ Gefteral fjjnd 14,450 5.033 19,483 TOTAL FUNDS 14,450 5.033 19,483 Page 8 continued...
Creative Care Scodand Notes to tbe Finaocial Stai•nents- continued for the Year Ended 28 Febrn 2026 MOVEMEf4T JI4 FUNDS- continued Comparativ¢ net movement ill fiuth. included in the above aTe as follows: tncotDiThg resources Resources Movement expended in fimd8 Unre8trlcted funds G¢n¢ral fijnd 37.055 (32.022) 5.033 TOTAL FUNDS 37,055 (32.022) 5.033 io. RELATED PARTY DISCLOSURES There were no rel&ted phny transactions for the year ¢nded 28 February 2026. Page 9
Cr¢ative Car¢ Seotlartd Detailed Statement of Financial Activities r the Ye2rE ded 28 20 28.2.26 28.2.25 INCOME AND ENDOWMENTS DoDadoDS And legacle Donations 3,369 2,112 Other tradlng acdvltle Exhibitio)L8 and events Lun¢hes 13.617 3.406 11.791 3,832 17.023 15.623 IDv¥tment kn¢ome Deposit account interest 203 339 Charltable aetlvlde CaTronvale residtial Other income Grnttts 20,350 6,210 12,751 20.353 18,961 Total Intonthi8 reioiircei 40,948 37.055 EXPENDITURE Other tradlnl a¢tlvlde• Luwbe8 Fundrai8ill8 C08ts 1,336 1,995 1,281 1.336 3,276 Ch•rltAble ACtItIe0 Insurao¢e LiBht and heat T¢lephone Postage and 8tationery 871 5,480 623 408 833 3,383 594 354 È li Sundrie8 Repairs and r¢pl4¢¢m¢nl8 Carronvale te8idential DoD4tiotts Crafting m4teri418 Exhibition and event Cornputer costs FiKtur¢8 and fittinBS Computer equipment 2,337 2,346 20,350 600 5,825 218 205 91 134 1,889 7,806 6,210 300 5.328 708 95 113 141 39,488 27,954 Support ¢ost8 s page do&y not formpart of the ststutory fUla1 statements Page 10
Creative Ce Scoiland Detailed Statement of Financial Activitie& for the YeAr Ended 28 Februa 2026 28.2.26 28.2.25 Support Costs Governance costs Accountattcy attd legal fe¢s 804 792 Total re8our¢e8 expended 41,628 32.022 Net (expendltur¢lAn¢ome (680) 5,033 Thi8 page does not fonu part of the statutory finala1 8ta¢¢mertts PF4ge I I