Charity reglstratlon number SC03541vI (Scotlandl ST MACHAR PARENTSUPPORT GROUP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
ST MACHAR PARENTSUPPORT GROUP LEGAL AND ADMINISTRATIVE INFORMATION Trustee's Charlty number Iscotlandl SC035404 Prfndpal address St Machar Academy Lodge Powis Crescent Aberdeen AberdÈenshire Scotland AB24 3YW IAdepend¢nt examlnèr Thyrne Accountsnts Umited 42 Carden Place Aberdeen Scotland ABIO IUP
ST MACHAR PARENTSUPPORT GROUP CONTENTS Pale Trustee's report Independent examlner's report ststement of finandal activitles io Balance sheet li Note5 to the financial statements 12-20
ST MACHAR PARENTSUPPORT GROUP TRUSTEE'S REPORT FOR THE YEAR ENDED 31 MARCH 2022 The Trustee's present their annual report and financtal Statements for the yearended 31 March 2022. The finantial Statements have been prepared in accordance with the accounting policies set out in note I to the financial ststements and cornply with the Charity's goveming doturnent, the CharitiÈs and Trustee Investment (Scotlandl Act 2005. the Charities Accounts Ikotlandl Regulations 2006 las arnendedl and A¢countin8 and Reporting by Charities.. Statement of Recornmended PractSce applicable to £h3rities preparing their accounts in accordance with the Flnancial Reporting Standard appliclble in the VK and Republic of Iland IFRS 1021" leffective ljanuary 20191. Objtclives and artlvltlt5 The aim of St Machar Parent Support Projert is to Improve the educatlonal experience of pupils from primary l upwards, livln8 or attending schools in the St Machar Atsdemy a550ciated schools group and ¢)trhment area. We aiffl to provide information, support and advice to parents on issue5 relatin8 to thelr Children's education. We offer support to famS1ie5 in group 5es5ions OT one to one support if ne¢essary. Our servlces and expertise a always available to parents of children who are experlencing diffiEulties concerning educatlon. We offer exam support to pup¢ls who are less confident and are experlencing dlffi¢ulties attendiTh8 School. and also for those who are ernbarking on golng to college or further education. We can offer support and advice to project parents who may be looklng to improve thelr educatlon and move on to a new career. We alm to contlnue to work closely with other agencles who wlll be beneficial to those families who requlre extra help and support. Obje¢tlve5 3re- Reduce the isolation of vulnerable parents - Support Parents lo attend rneetings - Provlde one to one support Home visit within 48hr5 - To run parent groups in our catchment areas for those parent with simllar issues. - To provide Young Mums group aged 16- 25 years of age - To make links with the 10 feeder primariÈs and St Machar Arademv -To lrnprove educational achievement through exarn support Support Parents with applylng for grants - Improve community capacity by providing trdinin8 for management committee members. Qintinue to enga8e with other agencies and services needed to support ourfamilies who have been referred. We need to contlnue to fundralse to run our groups and our minl-bu5 Volunteer5 The tharity acknowledges the time that volunteers and committee members give up without payment in 5UPPOrt of the charity's activities. The Trustee's have paid dlte regard to Buidance issued by the Charlty Comm1$5ion in deciding what activitles the Charity should undertake.
ST MACHAR PARENT SUPPORT GROUP TRUSTEE'S REPORT ICONTINUED) FOR THE YEAR EAIDED 31 MARCH 2022 Achievements and perfomiance Since the prolett opened back in 1994 it's been the last couple of years that has seen many changes to schools. etc. At the Parent Support project our staff had to face the ¢hallenge of working through COVID restrictlon5. Parents /carers and young people have all h3d to face some difficult challenges regarding education health etc. In our areas of the Centr31 and North Sn Aberdeen City we have continued to support a5 best we £an. As we cover many areas now outwith our St Mach£r Catchrnent area. All those referTrls have been due to famllles living further afi'eld but the chlldren have to attend a School because of many different factors. SDrne of the aSOnS lor this change is that more children are in care of a relatNe, excluded from a prlor School, or it may be that a child may have an addltlonal or physical need etc. The changes have been gradual and nowadays it is not a surprise for us to work with a family who May not live in our tatchment area. Our Project's Service Level Agreement with Aberdeen City Council states that our aim is to improve the educational experience of pupils from prim3ry l upwards. living or attending schoo15 in thÈ St Machar academy associated schools group and catchrnent area. Now 28 years on attendance and attainment rernalns high on our agenda. but with a lot of different 5trin85 relating to some family dynarnics that have to be attended to first before the support progress Our recordings have shown that certain families who are having a lot of different concerns arè more time consuming. Issue$ such as Mental Health. Poverty. Debt, and Addiction. housin& Benefits and general Health i55ues are some of the conoms we flnd more often. Fundlng AbÈTdeen City Council continues to be our rnaln funder which allows tss to remaln a charity that can continue to support and advise those parents in times of crisis from the more designated areas of Aberdeen City. To cover other work that does not Include working with those familie5 as stated in our Service Level Agreempnt we havè to apply for rnoney frorn other funders i.e. Falrer AberdÈeti, The Robert50n Trust, and the Big Lottery CornrnunltyTru5t Fund to Provide a Counse11or for adults. Funds also help towards stsff hours that is needed for us to continue our work with KinshiKI Carers. Families with children under 5s young people and older people indivlduallyfrom the wider areas of Aberdeen City. Hardship Fundl Aberdeen City Councll. Fairer Aberdeen, North50und Cash For Klds, Seven Trades and STV have all given the Project financial aid to pur¢hase Food Vouchers from Sainsbury's, Morrison's and Asda supermarkets for those farnilies most in need. We also helped families financially to add fuel to their holnes by handing them cash to purchase electric and gas and other emerEency items needed. In total a number of farnilies were supported with food and financial help to see thern out of a crisis. Without these donations a lot of famllies would have been left struggling without heat or food. and because of the rapld response of the council and other bodSe5 the emergency plight of these families were reduced.
ST MACHAR PARENT SUPPORT GROUP TRUSTEE'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH2022 Kln5hlp Carers Kinship ¢arer5 contlnue to meet every two weeks and live mainly In the North and Central areas of the clty with a couple people from further afield i.e. BfidgÈ of Don area. The group Is made up mostly of grandmother5 and grÈat-gr3ndmothers who are now flnding them being a full tirne parenvcarer again. We need some additional funding which 15 necessary for us to Continue supporting these familie5 as many have statsd that they feel very isolated when they fi become a Kinship car. Our sraff needs a Poi of hours to meet and support as many referrals whts find themsel$ in this situation of becoming or looking at being a Kinship Carer. This addltional stress on these Carers can tske its toll with them themsefve5 becoming unwell with stress related illne55es. Without grants frotn Fairer Aberdeen Fund and the Robertson Trust we would not have the staff hours to provide the sUPPOrt for this programme which is badly needed for these individuals and the chlldren who are placed tn their ca. Many of the Carers have stated that it'$ good to speak to others who are experiencing the same as themselves. Of course it is not just only the Kinship Carer who is affected but the childlchildren can experience many unsÈttling behaviour Pattems because they have been rernoved from the care of their parent becabse of a lot of dlfferent reasons. These patterns of behaviour are discussed a lot and we have covered a lot of Mental Health issues in thildren with sorne outside Coun5elling group sesslons. Issues such 25 Child development and Under5tsndin8 Attachment and general anxlety behaviouial patterns have all been £overed so far. but there is always something newto learn. Quotes from Kinship Carers anks for all the support its good tts know you a not the only one" -Good to meet others in the same situation- Ylery informative" "Lots of valuable informatlon from workers" "I feel walued- 'Meeting people in the same position as myself I hope to meet new friends. Parents of Chlldren of addltlonal Needs Parents of Children of kdditional Needs meet every two weeks at St Machar Parent Support Project. We have 8-10 pants who meet regularly for advice and 5UPPOrt and many more on a one to one basis and issues such as ADHO. Autism. educatlonal issues are discussed around child development et¢. The parents who attend the group have children ol all ages ranging from 4-18 years old. Education and inclusion for each child is always a topit discussed and parents #ill have an ongoing struggle from diagnosis to full-time Èducation for their child. Thi5 brings many stresses and ¢onfu5ion to what Parents of a child with an additional need5 is entltled to in mainstream education. The group have thildren of all ages and parents brlng a lot of experience to the new pants who have a child lust 5tsrtin8 at school.
ST MACHAR PARENTSUPPORT GROUP TRUSTEE'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Groups In our group programmes we always incorporate Adult Educ3tion In different forms that are required by each group. This year we have found getting big enou8h venues difficult with a lot of council run centres belng closed. Now we are starting to get back to some normality this year we hope to include different 5peaker5 on tOPlC$ such as Under5tsnding Autism etc these 5rnall conferences have been very beneficlal In the pax Pre COVID and parents who have attended have stated how beneficial to them they have been. Groups running at the moment arè- Parents who has children with additlonal need5 held every fortnight on a Tuesday morning atihe Project. Kinshlp Carers/ Grandmothers and otherfarnily members who are caring for a child in their famlly. This is held at the Project on a Tuesday once a fortnight. Coping Strategies for Parents/carers one tr> one 5UPPOrt held vla phone just now or face to face with Sheena Crossan everyThursday morning 9.30-1.30 funded by NHS Health Improvement Fund Other means of Support Drop in Appointments every day of the week 8enefit Advice Housing Issues. Debt Support. Funding Appll¢alions for Individuals Future Plannlng Men's Group. and Health Group, Summer Programme, Events on Children with Addltlonal Needs. Klnship Carers Vi51t. Supportin¥ Famllle$ We have found that over the years of helping supporting farnilies that we have became very successful in acqulrlng grants for individuals. These many graTrts that we apply for can help familles financially at a difficult time In their lives which only benefit the child or children. U$e tst Room at Project At the project we have allocated a room for outside agencies to meet up with young people from the St Machar Academy. This is once a week where they have a quiet spate where they can talk to their key worker on a one to one basis. Many agències such as CaledonSan Projert. Youn8 CarÈTS, Barnardo'5,IFIT team, Social Work This asset of using our space has been very beneficial to all the young people involved and ourselves as we have made sorne links with famili@5 we would otherwise not have rnet. Our work We are continuing our support to those individuals who call u5 in crisis and deal with them a5 best we can from the very beginning of our first contact. Our strength Is that we arÈ quick to see they receive the approprlate 5UPPOrt needed for each family and relieve some ol the stress that thÈy have experienced before they seek help from us. Many issue5 are tackled and we do our best to help but sometimes we are not the right agency requId to off the right help required. This trs why linking with many outside agencies who can offer the help needed i.e. Houslng. Social Work etc is crucial for us to work in this holistic way. Home vi51ts are very infomHI which allows us a5 staff to meet with the family in their own 5urroundinBs. If we have a few parents who we think would benefit frorn Meeting others we will then try and develop a parent group for exarnple Young Mums with childrÈn under 5. Kinship Carers, Health Group, Dads. We also wlll support stsrne of the more di54dvantaged voun8 people who are looking ft)r individual 5UPPOrt on specific matters such as education and employment and housing.
ST MACHAR PARENT SUPPORT GROUP TRUSTEE'S REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Summer Playxheme The Sumrner Playscherne runs on the first 4 weeks of the summer holidays. Last year we Montr05e (Cheeky Monkeys) soft play HaTrlhead Park. Aden Country Parl Seaton Park, Inverurle Trampoline Park This prograrnme is for parents and their chlldren who we have supported throughout the year. It 15 always great fun and reduces the stress Of parents as they are 5UPPOrted along with their children to participate in all activities. Many of the familie5 who attended our playscheme cam from all area5 to partlcipate in our programme which otherwise they would not normally be able to access because of flnancial costs and the practicallty of getting to an outing that may l)e miles out of their aa. Re¢ordSng and Planning Plans at the beginnins of the year our plans were lrnplemented by us is not set in stone as we have found by past experiences we have issues that will occur suddenly with a few families. This is why we have to ev&luate and re¢ord our work for over the vear to see where our best support has wDrked and why it worked well if at all. Thi5 data base ga5 helped u5 in our rÈports and feedback every quarterly to Aberdeen City Council and Quarterly to Fairer Aberdeen. We ran find It very time £on5urning but it does help us keep up to date with dealing with the prioritie5 that appear in our Locallty Plans etc in the local area5. Our figures can show if there 15 an improvement if any, and where the Eaps are. We collate a lot of information needed in our (Act) Data Base which has been a really useful tool for recording numbÈr5 etc. We are still in the proce55 of pÈrfectinB our Web Site so we can update any changes ourselves instead of using an outside companyto do so. Benefits of Fundlnl Our funding that we allocate at the beginning of the year allows us to have some security to enable us to continue our work. Our numbers regarding the amount of young people aged 16 plus who have looked for support these last year ha$ shown that the number5 have reduced but the number of older people over 50 sÈern5 to have Increased. Many of the young people we worked with last year found thern5elves homele5S just when they were due to leave school. All were Not in Edutation or Employment or Training with no famlly support. stsff at the project has been able tD work right across the board 5UPPOrting these more vulnerable familie5 and individuals which can be a very lengthy process but rewarding to See a young person get the support they need. We managed to rnake strong links with the Homeless and housing visltors a5 many of the contsctlnE was via phone or e mail. Our main strength is that we can vlslt the home within 48 hets and offer the 5UPPOrt nÈeded it hès been provEn that many parents feel more at ease when you meet them at home. Support on a one to one basis where an individual staff member will put the parent and child in question at easè. Queries from families vary in range from Welfare advlce, Mentsl Health. Housin& Issues, Careers Advice. Education. Addiction. and Debt Support. Our records show for the year 2021-2022 there was an increase in children affected by anxiety and stress which was more noticeable with the COVID-19 Many children and parents were more confined to the home because of illness and loss ol employment which enhanced the worry of paying bills etrp
ST MACHAR PARENT SUPPORT GROUP TRUSTEE'S REPORT (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2022 Schools tt has be@n good to see the schools opening up again and getting back to some normality as with other local events and rneetings. Although there are st+ll many who have rneeting via Microsoft TÈam5/Zoorn. Projects in the Central aa especially have worked alonEside each other in continuing to keep open during all the closures. All the local projects a supportive of each other and have built up good links over the year5. We hève seen a rise in the amount of children attending school part time becaSe of many issues. Parents are still receiving c4115 to pick yp a child early or to put a child in later, which can be very stressful for all concerned. Inclusion 15 not always 35 straight forward as it sounds and many children are not receiving full time education because of their disability. Some children we find have had to move to another that can meet their needs. Many of our parents who have chIldn with additional needs rnay need special requlrernents that only certaln schools can meet so thi5 may mean it is a school out with Outcomes of 8roup sesslons- Reduced the isolation of those parents frorn Northfield and St Machar Areas lrnproved confidence Sn parenting Educated parent5 in Child Development lrnproved knowledge of ParentS/car5 on Health Issues chlldren who are In care may face. Reduced Stress to Individuals by providing a c<>unsellorto deal with any Mental Health Issues 3Ad aTrxietles. One to One Support As a projett we have no-set Pro8ramme" that we deliver as each parent ha5 a different155ue and we continue tts airn towards Coping Strategies and P051tive Lifestyle for those parents in need of help. We have had some positive results for those parents and £hildren who seek help from our agenry, but the alm 15 to help and guide towards a more Positive LlfÈ5tyle and provide Coping Strategies for each person youn8 tsr old who need help. Our aims and objectives rernain the same as we try and improve attendance in schoo15 of those pupils who are experiencing (Ilfficulties. Many of our farnilies are Single parent households on low income due to their social and economical circumstance. Many of our families have suffered mental health issues over this last couple of years which Is definitely with the COVID outbreak. We found that parents and chlldren'5 issues and concerns We more complicated than 28 years ago when I first started here 3t the Pfoject. Cr*ordinator's Report I would like to thank the staff for all thelr hard work and being able to adapt to thange when needed especially through thÈ stsrt of the Pandemic. Tracy our admln officer has had to cover a wide range of tasks that 15 not In any job description. The Sudden impact of COVID mÈant the many people who becamÈ unemployed needed to apply to Universal Credit which ha5 to be done onllne. Each person requires having an e mail address 50 each referral took many hours. Thankfully has took it in her stride and ha5 had to be flexible to a wide range of scenarios that people come in with as she is the first person they talk to when 1178 u5. Issue5 such as financial, food, beneflts, children'5 educatlon. redundancy, health and mental health concerns among adults and chlldren have had to be dealt with by all the team. Luckily durlng this time we aCqUid emergency funding from Aberdeen City Council. FaIr Aberdeen, and Cash for Kids, and Traders who without their grants awards rnany families would have not managed to leed their Children. Sadly last April we had to say goodbye to ho was with us for seventeen years. first came to work here as a student and came back to Work at the projecf after she qualified as a Cornmunity Development Worker. ha5 now successfully got a post with ChIldn First (Parent Llnel. On behalf of the staff and committee we all wish her good luck In her new job. Our new full time member of slaff i who has worked part time with us for over 11 years now. take on a full time post to cover Jillian Hendry'5 part timÈ post. has agreed to has a wide ran year5 and has worked alongside all the staff 4t one time and on her own. e of knowledge and experience ovÈr the nd I have built up a lot of knowledge over thÈ years whl¢h have benefited the daily runniTrg of the projert. A51 in all we aTe lucky to have such a wide knowledge with such a small staff team.
ST MACHAR PARENT SUPPORT GROUP TRUSTEE'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 C¢>mmlttee The project has beeTh lucky to have the guidance of our management committee. We meet every 4-6 weeks and contlnue throughout the Pandemlc. We adapted quickly and with a 8Trnt from the Community Support Fund we were able to supply Committee members with I Pads so we Can still meet via Zoom. This has had its problems but we are hopefully gettin8 better at it but I was happy to see the restrictions liftin8 $0 we could rneet up face to kce. We have now 8 member5 who have been a good 5UPPOrt to the staff and been vocal Sn what issues are in their own a35. This has been a 8at asset to our projett because not only are they living in different areas many are involved in other committees throughout Aberdeen City l.È. Food Pantries, Local Councils, Network5, Disability Houslng, FairerAberdeen Fund et¢. I would like to thank the comrnittee for their 5UPPOrt Ènd hard work during this last year as there has been a lot of illness among the Members and thankfully everyolle is ok. Sadly this year we lost ho died suddenly after a Short Illness. ho was a mum of eight had joined our committee 4 years ago had been kÈen in local politlcs and 3 5UPPOrting friend to many and she will be missed by everyone. thalrperson (Rona Balnl It's bÈen a challenging time over the last year but thankfully we seem to be on the right road to Eetting back to wme normality. I would likÈ to thank all my fellow board members for their commitment to the Project. The COVID outbreak brought a lot of challenges for everyone and thankfully the staff managed to work throughout all the sthool Closu5. With thÈ projÈrt rernaining trpen we WÉ able to help a lot of families with food vouthef5 and emergency Item5 to help thern through the pandemic. Hopefully this year will get us back to sorne normality and we can enjoy the year of 2022. Flnan¢*al revlew tt is the policy of the Charity that nrestr1rted fund5 which have not been designated for a specific use should be malntained at a level equivalent to between three and slx rnonth's Èxpenditure. The Trustee'5 consider that reserves at this level will ensure that, in the event of a signlfic4nt drop in fundln8, they wlll be able to continue the Charit¢s turrent artlvities whlle consideratlon is given to ways Sn which addllional fund5 may be raised. This level of reserves has been maintsined throughout the year. The balance held as unrestricted funds at 31 March 2022 was £2S.861. After allowing forfunds tied up in tanglble fixed assets and investments the are 25.015. Actual 3 tnonth cash payments totalled £45,269. The current level of reserve5 15 therefore lower than 15 needèd and the charity will make addltional Brant award as appropriate in the next ffnancial yearto reflett this. Redundancy Fund of £34.012 to cover the costs of staff redundancy in the event that the Iharity is unable to continue Its artivities. The trustees bÈlieve that It 15 prudent to designate this fund given the ongoing untertainty and short-term nature tsf its core fundlnB. Premises Fund of £6.000 to cover the cost of essential malntenance to Its premlses, includlnE, an upgrade of the boiler and heating. Further detsils regarding the charity's funds can be found withinB Note 11. StYU¢liirep governance and rnanagemert The charlty is controlled by its governing dotument. a tonstitutSon, and is an unincorporated charity. On 10 May 2004 St Mathar Parent Support Project was advised. by the Inland Revenue, that the organlsatlon was recognised as a charity In Scotland with effect frorn l March 2CK)4
ST MACHAR PARENT SUPPORT GROUP TRUSTEE'S REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 The Trustee's who served durlng the year and up to the date of Signatu of the financial Statements were.. (Deceasèd 31 December 20211 Recruitment and appolntmentof new trnstees The Management Comrnittee of the projett comprises between 8 and 16 member5, Wlth pant representation from the St Machar AcadÈrDy catchment area of AbÈrdeen. These parent repsentiveS are elected at an open meeting of parents from each of the designated areas. it Is a condition that each repsenliVe has a child or chlldren ITr nursery. primary or Secondary edu¢ion. The maragÈment Commlttee a150 Include5'. A councillor appointed by the Education Department of Aberdeen City Council. - A representative of the Education Department of Aberdeen City Council. - The Head Teacher of St Machar academy. or her representative. The members of the Management Committee are the trustees of the charltyforthe purpose5 of charlty law. OrgaThi5atlohal structure The Management Committee which meets a minimum of 6 times per annum. adrninisters the charity- The day to day re5ponsibilltyforthe provlslon of services rests with the Project Co-ordinator. Management Commlttee Members Inductlon and Tralnlng Courses are organised by the project for the cornmlttÈe rnembers to attend, providing them with the relevant ski115 and nderstanding required to make the neCeSry decisions. The Trstee,5 report wa5 approved by the Board ofTru5tee' . 24 November 2022
ST MACHAR PARENTSUPPORT GROUP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEE'S OF ST MACHAR PARENT SUPPORT GROUP I report on the fiThan£lal Statements of the Charityforthe year ended 31 March 2022. which are set out on pages 10 to 20. Respertive respon5ibllOtles of Trustee's and examlner The Charity'5 Trustee'5 are responsible for the preparation of the financial statements In accordance with the terms of the Charities and Trustee Investment5 (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regul&tions 2006. The charity's Trustee's consider that the audit qUirement of Regulation Iollllal to Icl of the 2006 Accoijnts RegulatlOll5 does not apply. It Is my re5ponslbllrty to examine the financial ststement5 as required under section 44llllcl of the Act and to State whether partlcular matters have come to my atteniion. Basls of Indepndent examlnees staiement My examination is carrlÈd out in accordance with Regulation 11 of the 2006 Account5 Regulatlons. An exarniTration Includes a review of the accountlng records kept by the charity and a cornp3rlson of the financial statements presented with those records. It a150 includes consideration of any unusual Itern5 or dls¢105ures In the financial statements, and seek5 explanations from the trustees concerlling any such matters. The procedures undertaken do not provide all the eviflence that would be required In an audlt and consequently I do not express an audit opinion on the view given by the financial statements. Independent examlner's ststernent Your attention is drawn to the fact that the charity has prepared flnancial ststements in accordance wlth Accountlng and porting by Charlties preparing their accounts in accordan with the Financlal Reportlng Stsndard applicable in the UK and Republic of Ire13nd IFRS 1021 in preference to the Accountin8 and Reporting by Ch3rrfcie5.' Ststement of Recornmended Practice1$5ued on l April 2005 which is referred to In the extant regulations but ha5 now been withdrawn. l understand that thi5 has been done in orderforthe financial statements to provide a true and fairmew In accordance with Generally Accepted Ac£ountlng Practice effective for reporting periods beginning on or after ljanuary 2015. In connection wlth my examlnation. other matter except that referred to In the prevlous paragraph has come to my attention.. lal which glves me reasonable cause t(} believe that in any material SpeCt the requirements.. to keep accounting records In accordance with settion 44111 lal of the 2CKIS Act and Regulation 4 of the 2006 Actounts Regulations.. and to prepare finantlal statements which accord wlth the accountirg records and Comply with Regulation 8 of the 2005 Accounts Regulatffions,- have not been met or Ibl to which. in tny opinion, attentlon should be drawn In order to enable a proper understanding of the flnan£ial staternents to be reached. Thyme Atcountants Limiterl 42 Carden Place Aberdeen ABIO IUP Scotland Dated.. 24 November 2022
ST MACHAR PARENTSUPPORT GROUP STATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Unre5trkted fund$ 2022 Restrfj¢ttd funds 2022 Totsl Unrestricted fvnd5 2021 Restricted fund5 2021 Ttstsi 2022 1021 Notes Income Irom: Donations and legacies 181,758 15.950 197.708 222,936 9.900 232,836 ndlture on.. Charitable a¢tlvities 175,295 9.781 185.076 187,706 7,388 195,094 Gross transfer5 between funds Net Income for the yearl Net movement in funds 2,500 12,$001 6.463 6.169 12,632 37,730 12 37.742 Fund balances at l Aprtl 2021 19,398 2,512 21.910 118,3321 2,500 115,8321 Fund bal•n¢e5 at 31 March 202Z 25,861 8,681 34.542 19.398 2,512 21,910 The ststement of financial activitles includes 311 fdins and1055es recognised in the year. All Income and expenditure derlve from continuing attivities. io-
ST MACHAR PARENT SUPPORT GROUP BALANCE SHEET ASAT31 MARCH 2022 2022 2021 Notes Flx¢d a55ets Tangible assets Current assets OÈbtors Cash at bank and In hand 1,651 34.595 1.650 22.810 36,246 24,460 Credltors: amounts fallln8 due wSthln one year io 12.5501 12.5501 Net current assets 33,696 21,910 Totsl assèt5 le55 current Ilabilltle$ 34.542 21.910 InC0fndS Restricted funds Unrestricted fund5 Designated funds General unrestrltted funds li 8.681 2,512 40,012 114.1511 46.870 127.4721 25.861 19.398 34.542 21.910 The finantial 5tatement5 were approved bythe Trustee's on 24 Novernber 2022 Trustee 11
ST MACHAR PARENT SUPPORT GROUP NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Actountlng poll¢les Charity information 5t Machar Parentsupport Group is a unincorported organlsation. 1.1 Accounting Convention The financial statements have been prepaRd In accordance wlth the CharSty's Igoverning documentl. the Charities and Trustee Investment Iscotlandl Act 2005, the Charities Accounts (Scotlandl Regulation5 2006 las amended), FRS 102-The Flnancial Reporting Standard applicable in the UK and Republic of Ireland- I-FRS 102.1 and the Charities SORP "Accounting and Reportlng by Charltle5'. Statement of Rètommended Practice applicable to charities preparlng their accounts in accordance with the Financial Reporting Standard applitable in the UK and Republic of Ireland IFRS 1021" (effective l January 20191. The Charity is a Public Benefit Entity as defined by FRS 102. The Charlty has tsken advantage of the prowsions in the SORP forcharities not to Prepa a Statement of Cash Flows. The financial statements have departed from the Charit*es IAccounts and Reports) Re8ulation$ 2008 only to the extent required to prowde a true and farr vlew. This departure ha5 involved following the Ststement of RetornrnendÈd Practice for charities applying FRS 102 rath@rthan thÈ version of the Statement of Retornrnended Practice which is referred to the Regulatlon5 but whlth has since been wlthdréwn. The financlal ststernents are prepared in stedlng. whlch 15 the functional CurncY of the Charity. Monetary arnounts in these financlal 5tstemÈnts are rounded to the nearett £. The financial statement5 have been prepa& under the historical cost convention, lrnodified to iTrclude the revaluation of freehold propertie5 8nd to include investment properties and certain flnancial instrurnents at fair valuel. The prlncipal accounting pollcie5 adopted are set out below. 1.2 Gtylng contern At the time of approving the financial 5tatemerits, the Trustee's have a reasonable expectatlon that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thu5 the Trustee's continue to adopt the going concern b8sls of accountine in preparing the financlal statements. 13 Charitable funds Unrestricted funds are available for use at the disclI0n of the Trustee's in furtheran Df their charftable objectives. Restricted funds are subject to Specific Conditions by donor5 as to htsw they may be used. The purposes and uses of the restritted funds are set out in the notes to the financial statements. Endowmentfunds are subject to specific conditions by donots that the capital must be maintained bythe Charity. 1.4 Inrorne Income is recognised when the Charity is legally entitled to it after any performance conditions have been met. the amounts can be measured reliably. and it Is probable that income will CeIved. Cash donations are recognised orTr re£elpt. Other donations are recognised once the Charity has been notified of the donation, unless performance condltlon5 reqijire deferral of the amount. Income tax recoverable in relatlon to donations receiv under Gift Aid or deeds ol covenant 15 recognised at the tirne of the donation. Legacles are reco8nised on recelpt Dr otherwise If the CharTty has been notifjed of an impendlng distribution. the amount is known. and receipt15 expetted. If the amount Is not known. the legacy is trÈated as a contingent asset. 12-
ST MACHAR PARENTSUPPORT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR EAIDED 31 MARCH 2022 Ac¢¢)untSng poll¢les Icontlnuedl 1.5 Expenditure Expenditure Ss Coun1$ed once there is a legal or ¢on5truttive obligatlon to transfer etonomlc berTrefit to a third party, it 5 probable that a transfer of economic benefit5 will be required in settlemenL and the amount of the obligation can be measured reliably. Expenditure is classified by attivity. The cost5 of each actlvity are made up of the totsl of costs and shared cost5, includlng support costs involved in undertaking each Èrtivity. Dirett costs attrlbutable to a single actlvSty are allocated directly to that activity. Shared costs which contribute to more than one attivity and support costs which are not attributable to a single activity are apportioned between those actlvlties on a bas15 consistent with the use of resource5. Central staff costs are 8llccated on the basis of time spent, and depreciation charge5 are allo¢ated on the portion DI the a55et's use. 1.6 Tanglble flxed assets Tangible fixed a55ets are Initially measured at ¢ts5t and subsequently measured at ¢05t or valuation. net of depretlation and any impairment1055es. Depreciation is recognised so as to wrlte off the cost or valuation of asset5 less thelr residual Wdlues over their usefvl Ilves on the following bases.. Leasehold improvernents Fixtures and fittings 25% on cost 33% on cost The gain or1055 arlslng the dlsp05al of an a55et is determined 85 the difference between the sale proceed5 and the carrying value of the asset. and 55 recogni5ed in the ststement of financial activities. 1.7 Impairment offixed assets At each reporting Ènd date. the Charity reviews the carrying amounts of its tanglble assets to determlne whether there 15 3ny Indication that those a55ets have suffÈred an impairrnent 1055. If any such indication exist5, the Cover2b1e amtsunt of the •55et is estirnated In order to detefmlne ihe extent of the impairment loss lif any). 1.8 Cash and cash e4MivaleM$ Cash and cash equivalents include cash In hand. deposits held at call with banks, other short-term liquld investments with ori8inal maturltles of three rnonths or less. and bank overdrafts. Bank overdrafts are shown wlthin borrowing5 *n current liabilities. 1.9 Flnancial Instruments The Charity has elected to apply the provisions of Section 11 'Basic Finan£ial Instruments. and Section 12 '0ther Financial Instruments Issue5, of FFL5 102 to all of its financial instrurnents. Financial instruments are ¢08n1$ed in the Charlty's balance sheet when the Charity becomes party to the contrattval provislon5 of the instrument. Financlal assets and liabilitles are offset, with the net amounts presented In the financial 5tatefflents, when there 15 3 legally eTrforceable right to set off the reco8ni5ed amounts and there is an intention to settle on a net basis or to realise the asset and Settle the Ilability 5imukaneously. 13-
ST MACHAR PARENTSUPPORT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 A¢counting poll¢les Icontlnuedl Bts$i¢finonclt¥10$5et5 Basic financial assets. which include debtors and cash and bank balances, are inltlally meaSUd * transaction price including transattion costs and are subsequently carried at amortised cost uslng the effettive interest method unless the arrangement constitute5 a financing tTrnsattion, where the transattion is measured at the present value of the future receipt5 discounted at a market rate of interest. Financial assets classified a5 receivable within one year are not amortised. Boskflnunclollltt-llt1es Basic financial liabilities. including creditor5 and bank loans a initially recognised at transaction price unless the arrangement constitutes a financing transaction. where the debt Instrurnent is measured at the present value of the future payments d15counted at a market rate of interest. Financlal liabilities classified as payable within one year are not amortised. Debt Instrurnents are 5ub5equently carrled at arnortised cost. usingthe effertlve interest rate method. Trade creditor5 are oblSeations to pay forgoods or services that have been acqulred in the ordinary course of operations from suppliers. Amounts payable are classified as cUrnt liabilities if payment is due within one year or less. If not, they are presented as non-current liabilitles. Trade creditors are recognised initially at transaction price and 5ubsequentty measured at amort15ed w5t usingthe effective interest trlethod. D¢recognltlon ofllnondolllt7blllNes Flnancial liabilities are dÈrecognised when the Charitys contractual obligations expire or are discharged or nCelle. 1.10 Employee benefits The cost of any unused hollday entitlemert is reci)gnised In the period In which the ernployee's services are received. Termination benefits ale recognlsed immediately as an expense when the Charity is demonstrably committed to terrninaie the employment of an employee or to prov5de tem)Ination benefits. 1.11 Retlrement benefft5 Payrnents to defined contribution retiremeni benefit s¢hemes are Charged as an expense as theyfall due. CrStlcal aOuntnI estlmate$ andlud8ements In the application of the Charlty'5 accountin8 pollcie5, the Trustee's a required to make judgements, estimates and assumptlons about the carrying amount of asset5 and liabilities that are not readily app8nt from other sources. The esrirnates and 35sociated assumptions are based on hI5tcrical experience and other factors that are considered to be relevant. Actual results may drfferfrom these estlrnates. The estimates and underlying assumptions are reviewed on an ongoing basls. RevlslDns to accountin8 estimates are recognised In the perlod in which the estimate is revised where the revlslon 4ffects only that period, or In the perlod of the revision and future periods where the vIsion affects both curient and future periods. 14-
ST MACHAR PARENTSUPPORT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Donatlons and legacles Unrestrltted fund$ Restricted fvnds Total Unrestricted funds Re5tritted fvnds Totsl 2022 2022 Z02Z 2021 2021 2021 Donations and gifts Grants 2.422 179,336 2.422 195,286 17,620 205.316 17,620 215.216 15,950 181.758 15,950 197,708 222.936 9,900 232,836 Grants receivable for core artivities Aberdeen City Counul The ButtlelPrinces Trust Northsound The Robertson Trust Big Lottery NHS Grant RGU Grant scvo 159,487 IS9,487 1.950 5.980 186,416 2,150 16.750 186,416 2,150 16.750 1,950 5.98Q 9,0 14,000 14.000 1,660 3.209 1,660 3.209 179.336 15.950 195,286 205.316 9,900 215.216 15-
ST MACHAR PARENT SUPPORT GROUP NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2022 Charltable a¢tNitles Charitable Charitsble Expendlture Expendlture 2022 2021 staff costs Depreclation and lrnpairment Insurance, rent & rates Ught & heat Phone. internet & alarm Summer activities Parent, teenage & creche expenses Repair5 & premlses expenses Office costs Fuel & transport Subscriptions Professional fees Sundry Grants to individuals Management expenses 40,337 282 8.822 3.416 3,258 3.571 599 3,199 1.876 47.365 B,867 2,540 3.159 166 886 4,124 200 2,930 4,249 3.349 8.818 85 24,251 174 87.726 98,741 Share of support costs15ee note 51 Share of 8ovemènce costs lsee note 51 96.450 9(t) 95,305 1,048 185.076 195,094 Analysis byfvnd Unrestrtcted funds Restrlcted funds 175,295 9,781 187,706 7,388 185.076 195,094 16-
ST MACHAR PARENT SUPPORT GROUP NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Support costs Support ¢0515 GoverThan ¢05ts 2022 Support Costs Govemance 2021 Wage5 Pension 71,880 24.570 71.880 24,570 69.345 69,345 Independent examiners fee Managetnent expen5e5 900 1,048 25.960 1.048 25,960 96.450 97.350 69.345 27.LMJ8 96,353 Analysed betweÈn Charitable activities 96.450 900 97.350 95,305 1.048 96.353 Trustee'5 None of the Trustee's lor any persons connected with them) received any remuneration or benefits from the Charity durlng the year. Employte5 The average monthty number of employees during the year was.. ZOZ2 Number 2021 Number Managment Admin Prolert workers Cleaner Total Employment costs 2022 2021 Wages and salaries Soclal Security costs 29.057 11.280 42.572 4.793 40.337 47.365 The were no employees whose annual remuneration was more than £60,000. 17-
ST MACHAR PARENTSUPPORT GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EAIDED 31 MARCH 2022 Tanglble flxed assets ièa5ehokl Impyovements Fixturns aod fft¢ln85 At l April 2021 Additions 11.071 927 1.128 11,998 1,128 At 31 March 2022 11.071 2,055 13,126 Depreciatlon and impalrment At l April 2021 DÈpreciatlon char8ed in the year 11.071 927 282 11.998 282 At 31 Mar¢h 2022 11,071 1.209 12.280 Carryln8 amount At 31 March 2022 846 Debtors Amount5 falllng due wllhin one year: 2022 2021 ppaymeThts and accrued Inctsme 1.651 1,650 10 Creditors.. amounts falllng due wlthln one year ZOZ2 2021 Trade credltors Accru315 and deferred income 1,650 900 1,650 900 2.550 2,550 18-
%% ¢Th 000 Ln o o ¢n o o
ST MACHAR PARENTSUPPORT GROUP NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED) FOR THE YEAR EAIDED 31 MARCH 2022 12 Designated tunds The income funds of the charity include the followlng deslgnated funds which have been set aside out of tjnrestrlrted funds by the trustees for specifit purpose5- MovemeN In fund5 Incomlh¥ Movement In funds 1coMIn1 Balance 50uru$ 31 Mar¢h Z022 Balahce at IAprll 2020 i 2021 Redundancy Fund Premlses Fund Analysls of net assets between funds UnrtstTiCted funds 2022 34.012 6,000 34,012 34,012 6,000 Restrlcted nds 2022 Totsl Unrestricted funds 2021 Restrlcted funds 2021 Total 2022 2021 Fund balances at31 March 2022 are represented bv.. Tangible assets 33.696 33,696 19,398 2,512 21.910 34.542 34.542 19.398 2,512 21,910 14 Related pany tr3nsa¢ifjons There were no dlsc105able relzted party transactlons durSng the year12021- none). -20-