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 I￿land 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 ca￿r.
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 pa￿nts
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 pa￿nts 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 requI￿d 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 a￿a.
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 a￿a 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 beca￿Se 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 chIld￿n 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/ca￿r5 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 ￿117￿8 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 aCqUi￿d emergency funding from
Aberdeen City Council. FaI￿r 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 ChIld￿n 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 a￿35. This has been a 8￿at 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 Closu￿5. 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 pa￿nt representation from the St
Machar AcadÈrDy catchment area of AbÈrdeen. These parent rep￿sen￿tiveS are elected at an open meeting of parents from
each of the designated areas. it Is a condition that each rep￿sen￿liVe has a child or chlldren ITr nursery. primary or Secondary
edu¢*ion.
The mar*agÈment 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 neCeS￿ry decisions.
The Tr￿stee,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 Indep*ndent 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 accountir*g 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
InC0￿f￿ndS
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 Cur￿ncY 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 disc￿lI0n 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 meaSU￿d * 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 cUr￿nt 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 a￿Ount￿nI 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 app8￿nt 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
p￿paymeThts 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
1￿coMIn1
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-