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¢bn￿ry 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, $ecure envirot)ment
for abl¢ bodied adults and children as well as those requiring additional sUPPOrt.
Re￿er of the year and futsre plans
'I've never experien¢ed onything like thi8. Now l know why folks book from one year to th¢ next,. Th0￿ were the words
of a new lady aeeompanying us this year for the firNt time on our five day r¢sid¢ntial stay at Carronvale House in
Stenhousemuir. It madc me stop and think
Our fw9t residentlAI was to the St Ninians Centre in Crieff 40 years a80.
Ninety-two ladie8 ¢am¢ with us1 Maybe it was the good home cooked food or the early moming to late night craftingi
the fun, the laughter or maybe it was just being able to step back frtsm ihe world for owhilt wilh like minded caring
people arnxious to share time and talents. Thai special feeling is s¢ill with us today whether it is ai Brackcnbrae or
Carronvale.
Twic¢ yearly, residen¢ia15 are at the heart of our Creative Care aciivities and as we look to the we hav¢ booked
accommodation two years in advance!
Day cl858e8, workshops, One to One sessions for adults with additional support needs and their carers are part of the day
to day activities of Brackenbrac House. There it* no doubt ihe quality teachin¥ of our volunteer staff is ¢xcepiional but
gomething v¢ry 8pecial happens when you are away from home and can rel￿ in J happy COTnforfit￿ environment with
like minded people.
Our re8idenli41s are Creative Care al its very best. We all pay the same accommodation feeA and freely shar¢ time and
t￿ents.
The Bam¢14dy said'l can't quite put my fing¢r on it but I've booked my place on the next ttvo Te5id¢ntial3.
I want to say a very BIG THANK YOU to all our partioipant$, 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 In￿te¢S do not require to retire at￿uallY. 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 pl￿e 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
Re￿stered CDmpADy number
SC410553 (Scotlalld)
Regl8tered C￿rIty 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 si￿ed 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 lE￿ieeS 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 T￿ten.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
re￿￿ed.
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
fi￿d9
Unrestricted
fi￿dS
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
fi￿dS
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 f￿anCIal 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 st*temeDts
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 tsus*es have reviewed the charitys operating costs for the next twelve months. 4nd the sources of fill￿S
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 dIr￿llY
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
EX￿1)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 resid￿tial
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 ACtI￿tIe0
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 fU￿la1 statements
Page 10

Creative C￿e 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 fina￿la1 8ta¢¢mertts
PF4ge I I