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2026-03-31-accounts

REGISTERED COMPANY NUMBER: SC241007 (Scotland) REGISTERED CHARITY NUMBER: SC033876

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2026

for Reidvale Adventure Play Association Limited

Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB

Reidvale Adventure Play Association Limited

Contents of the Financial Statements for the Year Ended 31 March 2026

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 18

Reidvale Adventure Play Association Limited

Reference and Administrative Details for the Year Ended 31 March 2026

TRUSTEES L Scott (Chairperson)
A O Collins (Treasurer)
J Mitchell (Secretary)
D Boyle
R Franks
HONORARY TRUSTEE A Benson
COMPANY SECRETARY J Mitchell
REGISTERED OFFICE 62 Garfield Street
Dennistoun
Glasgow
G31 1DW
REGISTERED COMPANY NUMBER SC241007 (Scotland)
REGISTERED CHARITY NUMBER SC033876
INDEPENDENT EXAMINER David Nicholls FCCA
Brett Nicholls Associates
Herbert House
24 Herbert Street
Glasgow
G20 6NB
BANKERS TSB
987 Shettleston Road
Glasgow
G32 7LN

Page 1

Reidvale Adventure Play Association Limited

Report of the Trustees for the Year Ended 31 March 2026

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and Aims

Reidvale Adventure Play Association Ltd aims to improve the lives of children and young people (0-16yrs) and their families including children and young people with additional support and learning needs and their families in a fully integrated, safe, supervised playground environment in their local community.

Significant activities

We promote 'integrational play' to all children and young people by providing a wide range of accessible Play Equipment, Play Activities and Play Resources both outdoors and indoors at our 'Playground'.

ACHIEVEMENTS AND PERFORMANCE

Overview of Service Delivery

Throughout 2025-26, our playground service has continued to thrive, providing a safe, fun and inclusive space where Children and Young People can develop new skills, build physical confidence, and strengthen self-esteem. A total of 9,069 children and young people benefited from our free-to-access services this year, ensuring no Child or Young Person is excluded due to financial barriers.

We offered a wide-ranging programme of Outdoor Adventure Play, Active Play and Sports, Creative Arts and imaginative activities 5 days and 5 evenings weekly. These included Tennis, Basketball Knock Out, Football, Zorb Ball challenges, Sport Obstacle Course, Dodgeball, Olly the Octopus group game, Ninja Pirate, Scooter Board challenges, Go Kart trials and a wide range of large group games such as Timed Races, Relay Races, Sack Races, Capture the Tail and Rounders. Circle group games included Parachute Games such as Shark Attack and Cat and Mouse which were very popular.

Our Chill Zone sensory room provided a therapeutic retreat for Children and Young people who required a calm space outwith the busy and active playground environment for reflective play, while daily Arts and Crafts sessions encouraged creativity through Bubble making play, Playdough modelling, Painting and crafting flowers, bracelet making, leaf printing, snow globe creations and balloon modelling.

Supporting Children and Young People with Additional Support and Learning Needs

We successfully delivered 12 adapted and need specific play sessions 4 days weekly (Tues-Fri) during term time for Children and Young People with Additional Support and Learning needs and physical and sensory disabilities through engaging them in Active Play opportunities, Adventure Play, Interactive Sport activities and Sensory Play.

We also hosted weekly family play sessions for children with disabilities and their siblings, benefitting 139 participants . These sessions introduced new experiences, encouraged therapeutic play, and fostered social connections and friendships.

Page 2

Reidvale Adventure Play Association Limited

Report of the Trustees for the Year Ended 31 March 2026

- Addressing Food Poverty Play, Meet and Eat

Our Play, Meet and Eat Projects were delivered during the Spring, Summer, and October school holidays, combining food provision with Play and Creative activity. Children and Young People enjoyed imaginative play in our outdoor Mud Kitchen "restaurant" alongside having regular access to healthy meals and snacks in a fun, stigma-free playground environment.

Other Programmes and Highlights

- In Halloween 2025, we successfully hosted 2 x Halloween party events:

Children - (0-7yrs) - 77 Children enjoyed exploring the indoor and outdoor spooky theme at the playground and taking part in group games, dance and music. Children received Halloween themed light up rings and bracelets. Children also received a light up wand. Children also formed a Halloween themed conga chain and danced around the playground to Halloween music.

Young People - (8-15 yrs) - 86 Young people enjoyed a Halloween disco with music and dance. They watched spooky Halloween images on the large projector screen and took part in group games such Zombie statues and Spooky discovery boxes. Young people also received Halloween themed light up rings and bracelets and tattoos.

- In December 2025, we successfully hosted 2 x Festive events:

Christmas Party (0-7 yrs): 91 Children enjoyed outdoor snowball group game, knock the Elf off the Shelf, pin the nose on Rudolph, Santa’s Winter Wonderland grotto visit and each child received a festive gift and goodie bag from Santa. We also offered a selection of festive sweet treats, drinks and ice cream. Children also received Christmas themed light up rings and light up Christmas themed bracelets.

Christmas Disco (8-15 yrs): 89 Young People enjoyed taking part in the musical statues group game, pass the sprout game and an outdoor snowball group game. Young people had pizza and a selection of festive party food drinks and ice cream. Each Young Person received a Christmas themed gift bag with festive sweet treats from Santa. Young people also received Christmas themed keyrings.

Page 3

Reidvale Adventure Play Association Limited

Report of the Trustees for the Year Ended 31 March 2026

Outcomes and Impact

Many Children and Young People had no previous engagement with our Project’s services. Many had extremely limited or no opportunities at all prior to engaging. By providing a safe, inclusive and wide-ranging play experiences, we have enabled them to experience new things, grow in confidence, resilience and aspiration.

Charitable Activities

Throughout the past year, the Project has successfully assisted Children and Young People in learning new skills and abilities, achieve increased confidence and self-esteem, develop and increase social skills by building new friendships with others. Many can confidently make informed choices about what they like to do, what new things they would like to try or take part in at the playground.

We successfully offered a wide range of new experiences which were informed by Children and Young People’s own choices.

Many Children and Young People can now actively take the lead in their own play or activity without the need of Playworker or adult intervention. Many are demonstrating strong leadership and decision-making abilities particularly in large group activity settings. Many Young People have adopted peer support roles by assisting and supporting younger children in activities whilst at the playground.

FINANCIAL REVIEW

Financial position

The charity generated a net surplus of £6,577 for the year ended 31 March 2026 (2025: deficit of £41,958).

At 31 March 2026, total reserves stood at £115,054 (2025: £108,477), with £74,295 of these being unrestricted general reserves (2025: £55,985), £28,834 being designated funds (2025: £40,368) and £11,925 being restricted reserves (2025: £12,124).

Reserves policy

It is the intention of the trustees to maintain free reserves which are sufficient to cover at least three months core running costs i.e. three months staff remuneration and overheads should be held. The aim of the policy is to help achieve a level of financial stability and also to demonstrate RAPA's commitment to good financial management and accountability.

For the year ended 31 March 2026, three months core running costs equalled £61,820. At 31 March 2026, unrestricted free reserves stood at £74,295, therefore the board are satisfied that this policy is being met.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by articles of associations and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Page 4

Reldval• Adventure Play A8soclatlon Umlted Report of the TruJle88 forthg Year Ended 31 March 2026 STRUCTURE, GOVERNANCE AND MANAGEMENT Rocrultment and appointment of new trustees The Iruslo0$ of tho ¢harty during the year wer8 as follow8.. Llnda Scott- chaIrpe￿o￿ Janlce Mllchell. Secrolary A9nes Collin$- Tw$ur¢r Davlna Boyle Robèrt Frdnks Honorary mernber ofTru$tsgs'. Alan Benson Oryanl$atlonal slructur• The charity 55 govemed by J bDJnl of DlrectorBrrru8te85. Th8 d8y lo day running ol the chaflty IB rnan￿￿ by the Prolod M8nag¢r, Key rnttnagtrmont p8r60nnel In the oplnlon of the trustees Ihere IB on¥ k•y m8nogement memborof staff, th8 project manager. Approved by ord8rol thè board of trustees cn...... .. L Scott- Trusteè Page 5

Independent Examiner's Report to the Trustees of Reidvale Adventure Play Association Limited

I report on the accounts for the year ended 31 March 2026 set out on pages seven to eighteen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, 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 I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

have not been met; or

David Nicholls, FCCA Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB

22 June 2026 Date: .............................................

Page 6

Reidvale Adventure Play Association Limited

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2026

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
105,056
120,623
Charitable activities
3
Provision of Play Facility
17,209
-
Other income
4
10,967
-
Total
133,232
120,623
EXPENDITURE ON
Raising funds
5
13,783
-
Charitable activities
6
Provision of Play Facility
112,673
120,822
Total
126,456
120,822
NET INCOME/(EXPENDITURE)
6,776
(199)
RECONCILIATION OF FUNDS
Total funds brought forward
96,353
12,124
TOTAL FUNDS CARRIED FORWARD
103,129
11,925		 2026
Total
funds
£
225,679
17,209
10,967
253,855
13,783
233,495
247,278
6,577
108,477
115,054		 2025
Total
funds
£
170,628
16,358
5,640
192,626
14,464
220,120
234,584
(41,958)
150,435
108,477

CONTINUING OPERATIONS

This statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities in both years.

Comparative figures for the previous year by fund type are shown in note 12.

The notes on pages 9 to 18 form part of these financial statements

Page 7

Roldvalè Advènture Play Assoclatlon Llmltod Bdlan¢o Sheet 31 March 2026 2026 2025 Not¢$ FIXED ASSETS TangSble assets 13 28,824 40.368 CURRENT ASSETS Debtors Cash at bank aThJ In hand 14 13,835 76,997 68,290 ,832 72,873 CREDITORS Amounts lalllng du• wllhin on8 year 1S 14,6121 14.7641 NET CURRENT ASSETS TOTAL ASSETS LESS CURREKf LIABIUTIES 115.054 108,477 NÉfA8SET8 10B477 FUNDS Unrgslrf¢lod funds.. Ggngral fvnd Deslgnatad Flxtil As$o1 FUNI 17 ¥ 74,295 SS,986 40.368 103 129 R88trlcted l￿d8 TOTAL FUNDS 108477 ThB chaAtab18 company is gntllled Io exompUcfi from audlt under Sectlon 477 01 the Companles Acl 2006 for the gn<lgd 31 March 2026. The fflembers have not iequlmd th& company lo obtaln an a￿11¢ of Its flnanelal slalamonts forlhè ￿ort￿ded 31 March 2026 In aecordaneo wllh SgGtlon 476 of the Companles Act 2006. The IN8188s acknowledge Ihelr rasponslbllltles for on8urlng Ihatthe charllablecompany keeps accountSng records thatcomplywSlh Secllons 386 and 387 ollhe Comp&nlo$ Act 2006 and P￿paring financlal Blalemenls whl¢h glve a true and falr vlew of Ihe state of affalrs of the charitable company as al Ihg end of each financlal year 8nd of Its surplus or defidt for each financlal year in accord8nc8 With th8 r8quirernènts ol Secllons 394 and 395 and which Othèr￿8& comply with tha raq￿raMant$ oftha CompAniasAct2006 r6lallng to flnanclal staternents, so faros 8ppllcable io the ¢haritsble company. Ibl Th&s• finan¢i81 statements have been prepared In aCCA￿danCe with th8 provl8ions appl¢c8bte to charilablè ¢omp8rriès subjact to thè small companias r8gim8. The flnan¢lal statem?nt5 were apsxoved by the Board of Truste89 and aulhorised for199uo on............. were slgned on Ils beh and R Frank5- Twsteo Tha notes on pages 9 to 18 fomi part of these ffnanclal stal8ments Page 8

Reidvale Adventure Play Association Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

1. ACCOUNTING POLICIES

General information

Reidvale Adventure Play Association Ltd ("the charity") is a Scottish company limited by guarantee and governed by its articles of association. It was registered as a charity in Scotland (registered number SC033876) on 11 December 2002. Its registered address is 62 Garfield Street, Dennistoun, Glasgow, G31 1DW.

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with: - the Charities and Trustee Investment (Scotland) Act 2005;

The 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 financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound.

There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the 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. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 9

continued...

Reidvale Adventure Play Association Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

1. ACCOUNTING POLICIES - continued

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Tangible fixed assets

All assets costing more than £250 are capitalised and valued at historic cost. Tangible fixed assets are depreciated over their useful life as follows:

Play Centre - 20% on cost

All assets currently held within equipment have a £nil net book value.

Taxation

Reidvale Adventure Play Association Limited is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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 explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

The charity also has employees within the Strathclyde Pension Fund which operates a defined benefit pension scheme. The contributions paid by the charity, as employer and by the relevant staff, are prescribed by the managers of the fund under the statutory provisions under which the scheme operates. The charity has no discretion to vary the rates of its contributions and therefore the pension scheme is treated as a defined contribution scheme as permitted by FRS 17. the pension costs charged in the financial statements in respect of this scheme represent the contributions payable by the charity during the year.

Financial instruments

The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Page 10

continued...

Reidvale Adventure Play Association Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

2. DONATIONS AND LEGACIES

Donations
Grants
Grants received, included in the above, are as follows:
BBC Children in Need
GCC Communities Fund
GCC Children's Holiday Food Programme
The Robertson Trust
Reidvale Housing Association
Gemmell Bequest Fund
Garfield Weston Foundation
The W A Cargill Fund
Bellahouston Bequest Fund
Endrick Trust
Hugh Fraser Foundation
Templeton Goodwill Trust
Incorporation of Maltmen
Mugdock Children's Trust
Murdoch Forrest Charitable Trust
GCC Area Budget
Saints & Sinners Club of Scotland
Cruden Foundation Ltd
Trades House of Glasgow Commonweal Fund
Radio Clyde Cash for Kids
JTH Charitable Trust
Merchants House of Glasgow
Andrew Paton's Charitable Trust
Dr Guthrie's Association
R S Macdonald Charitable Trust
Gordon Fraser Charitable Trust
Hedley Foundation
The Brownlie Charitable Trust
The Percy Bilton Charity
Souter Charitable Trust
W O Street Charitable Foundation
GEM Community Fund
The Rozelle Trust
JSMMCN Charitable Trust
The Dunclay Charitable Trust
The Russell Trust
People's Postcode Trust		 2026
£
1,456
224,223
225,679
2026
£
15,000
54,158
24,965
15,000
1,000
2,200
15,000
6,000
-
3,000
10,000
2,500
522
1,500
1,608
3,975
1,400
1,000
-
7,438
-
2,392
500
-
13,990
1,000
-
2,000
575
4,000
-
1,500
2,500
2,500
1,000
1,000
25,000
224,223		 2025
£
1,226
169,402
170,628
2025
£
-
54,158
25,761
15,000
1,000
2,000
15,000
6,000
5,000
-
-
2,500
-
3,000
-
5,000
-
1,000
1,873
6,877
250
-
500
940
13,543
-
1,000
2,000
-
4,000
3,000
-
-
-
-
-
-
169,402

Page 11

continued...

Reidvale Adventure Play Association Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

3.
INCOME FROM CHARITABLE ACTIVITIES
2026
£
School fees charged
17,209
4.
OTHER INCOME
2026
£
Employment Allowance
10,500
Bank interest
467
10,967
5.
RAISING FUNDS
Raising donations and legacies
2026
£
Consultancy fees
13,783
6.
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 7)
note 8)
£
£
Provision of Play Facility
226,091
7,404
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2026
£
Staff costs
156,065
Bank charges
280
Cleaning
3,346
Computer costs and subscriptions
878
Food programme
22,353
Heat and light
5,268
Insurance
7,389
Office stationery
657
Professional fees
1,513
Recruitment
240
Rent and rates
-
Repairs and renewals
6,255
Sundry costs
84
Telephone
1,228
Therapeutic activity
1,310
Training
50
Ancillary Costs
349
Payroll Fees
2,149
Travel
65
Volunteer Expenses
-
Sports Equipment
5,078
Depreciation
11,534
226,091		 2025
£
16,358
2025
£
5,000
640
5,640
2025
£
14,464
Totals
£
233,495
2025
£
147,554
356
4,908
1,344
20,350
3,632
5,200
530
768
240
307
10,339
199
1,340
666
294
1,448
1,205
37
10
-
11,533
212,260

Page 12

continued...

Reidvale Adventure Play Association Limited

Notes to the Financial Statements - continued
for the Year Ended 31 March 2026
8.
SUPPORT COSTS
Preparation & Independent Examination of
Accounts
Accountancy - Bookkeeping Fees
9.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
10.
TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March
31 March 2025.
11.
STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
Key management personnel remuneration in the year totalled £60,954 (2025: £57,924).
The average monthly number of employees during the year was as follows:
Playworkers and manager
No employees received emoluments in excess of £60,000.		 2026
£
1,380
6,024
7,404
2026
£
11,534
2026 nor for the
2026
£
136,209
15,139
4,717
156,065
2026
7		 2025
£
1,380
6,480
7,860
2025
£
11,533
year ended
2025
£
133,922
9,282
4,350
147,554
2025
8

Page 13

continued...

Reidvale Adventure Play Association Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
43,226
127,402
Charitable activities
Provision of Play Facility
16,358
-
Other income
5,640
-
Total
65,224
127,402
EXPENDITURE ON
Raising funds
14,464
-
Charitable activities
Provision of Play Facility
98,939
121,181
Total
113,403
121,181
NET INCOME/(EXPENDITURE)
(48,179)
6,221
Transfers between funds
214
(214)
Net movement in funds
(47,965)
6,007
RECONCILIATION OF FUNDS
Total funds brought forward
144,318
6,117
TOTAL FUNDS CARRIED FORWARD
96,353
12,124
13.
TANGIBLE FIXED ASSETS
Play
Centre
Equipment
£
£
COST
At 1 April 2025 and 31 March 2026
418,038
152,913
DEPRECIATION
At 1 April 2025
377,670
152,913
Charge for year
11,534
-
At 31 March 2026
389,204
152,913
NET BOOK VALUE
At 31 March 2026
28,834
-
At 31 March 2025
40,368
-		 Total
funds
£
170,628
16,358
5,640
192,626
14,464
220,120
234,584
(41,958)
-
(41,958)
150,435
108,477
Totals
£
570,951
530,583
11,534
542,117
28,834
40,368

Page 14

continued...

Reidvale Adventure Play Association Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
GCVS Payroll Account
Accrued income
Prepayments
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accrued expenses
16.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Restricted
funds
funds
£
£
Fixed assets
28,834
-
Current assets
78,907
11,925
Current liabilities
(4,612)
-
103,129
11,925
Comparatives for analysis of net assets between funds
Unrestricted
Restricted
funds
funds
£
£
Fixed assets
40,368
-
Current assets
59,383
13,490
Current liabilities
(3,398)
(1,366)
96,353
12,124

Page 15

continued...

Reidvale Adventure Play Association Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

17. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Designated Fixed Asset Fund
Restricted funds
Playground/ Sensory Room Upgrade
Disability Sessions & Resource
Children's Food Programme
Playworkers - R S Macdonald Charitable
Trust
Outdoor Sports Activities
TOTAL FUNDS
Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated Fixed Asset Fund
Restricted funds
Playground/ Sensory Room Upgrade
Playworkers - GCF
Disability Sessions & Resource
Children's Food Programme
Onsite Creative Art
Playworkers - R S Macdonald Charitable
Trust
Outdoor Sports Activities
Cooking Programme
Play Resources
TOTAL FUNDS		 Net
movement
At
At 1/4/25
in funds
31/3/26
£
£
£
55,985
18,310
74,295
40,368
(11,534)
28,834
96,353
6,776
103,129
1,030
(1,030)
-
1,500
-
1,500
7,057
2,417
9,474
1,537
(586)
951
1,000
(1,000)
-
12,124
(199)
11,925
108,477
6,577
115,054
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
133,232
(114,922)
18,310
-
(11,534)
(11,534)
133,232
(126,456)
6,776
-
(1,030)
(1,030)
54,158
(54,158)
-
11,108
(11,108)
-
32,403
(29,986)
2,417
522
(522)
-
13,990
(14,576)
(586)
3,975
(4,975)
(1,000)
3,892
(3,892)
-
575
(575)
-
120,623
(120,822)
(199)
253,855
(247,278)
6,577

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continued...

Reidvale Adventure Play Association Limited

Notes to the Financial Statements - continued for the Year Ended 31 March 2026

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1/4/24
in funds
£
£
Unrestricted funds
General fund
92,417
(36,646)
Designated Fixed Asset Fund
51,901
(11,533)
144,318
(48,179)
Restricted funds
Playground/ Sensory Room Upgrade
-
1,030
Disability Sessions & Resource
-
1,500
Children's Food Programme
6,117
940
Playworkers - R S Macdonald Charitable
Trust
-
1,751
Outdoor Sports Activities
-
1,000
6,117
6,221
TOTAL FUNDS
150,435
(41,958)
Comparative net movement in funds, included in the above are as follows:		 Transfers
between
funds
£
214
-
214
-
-
-
(214)
-
(214)
-		 At
31/3/25
£
55,985
40,368
96,353
1,030
1,500
7,057
1,537
1,000
12,124
108,477

Unrestricted funds
General fund
Designated Fixed Asset Fund
Restricted funds
Playground/ Sensory Room Upgrade
Project Manager - CiN
Playworkers - GCF
Disability Sessions & Resource
Children's Food Programme
Playworkers - R S Macdonald Charitable
Trust
Outdoor Sports Activities
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
65,224
(101,870)
(36,646)
-
(11,533)
(11,533)
65,224
(113,403)
(48,179)
6,873
(5,843)
1,030
15,000
(15,000)
-
54,158
(54,158)
-
3,000
(1,500)
1,500
32,638
(31,698)
940
13,543
(11,792)
1,751
2,190
(1,190)
1,000
127,402
(121,181)
6,221
192,626
(234,584)
(41,958)

Page 17

continued...

Reidvale Adventure Play Association Limited Notes to the Financial Statements - continued for the Year Ended 31 March 2026

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2026.

19. PURPOSE OF UNRESTRICTED FUNDS

General Funds - The unrestricted, free reserves of the charity.

Designated Fixed Asset Fund - Represents the net book value of the charity's tangible fixed assets. Depreciation is charged to the fund and additions are transferred to it.

20. PURPOSE OF RESTRICTED FUNDS

Children's Food Programme - Funding to provide Children and Young People access to food/fruit/sweet treats during school holiday periods whilst they play. The programme is a discreet way to positively address Hunger Poverty which is negatively impacting on children's health and wellbeing. .

Onsite Creative Arts - To provide wide ranging art and creativity opportunities for children and young people 0- 16yrs.

Outdoor Sport Activities - To provide a wide range of sporting opportunities for Children and Young People 0-16yrs by promoting ongoing engagement in outdoor active sports and overall promote active healthy lifestyles through sport.

Playground/Sensory Room Upgrade - Funding towards ongoing upgrade and installation of new adventure playground equipment, play safety surfacing and a fully accessible outdoor sensory play zone. The sensory room upgrade provides new sensory room resources, interactive bubble tube, new flooring, soft furnishings, interactive light sources, interactive tactile wall boards and a new projector with mood wheels. Overall, our sensory room environment offers regular facilitated calm and therapeutic play sessions for children and young people with physical and sensory disabilities.

Project Manager - CiN - Funding towards the project manager's salary and a contribution to overhead costs. The project manager plays a pivotal role in ensuring effective day to day management responsibilities ensuring the ongoing delivery of high-quality play service operations are maintained and developed.

Playworkers - GCF - GCF funding towards cost of playworkers costs.

Playworkers - R S Macdonald Charitable Trust - Funded Nurture Playworker role specific to supporting children and young people who require tailored and focussed ongoing support, facilitated in 1- 1 settings and group work activities in the playground environment.

Disability Sessions & Resource - Funding for mid-week inclusive play sessions for families affected by disability and/or additional support and learning needs including resources.

Cooking Programme - Big Chef Little Chef cooking workshops to combat the rising rate of food poverty, poor diet, obesity and physical and emotional health problems in the area by empowering children and young people to help themselves in becoming healthier by gaining news skills and knowledge in cooking, quick, easy prepared low-cost nutritious meals and snacks for themselves.

Play Resources – Funding for musical instruments for sensory play sessions.

Page 18