COMPANY REGISTRATION NUMBER: SC268137 CHARifi REGISTRATION NUMBER: SC035629 The Mulrhead Outreach Project Llmlted Company Limited by Guarantee Unaudited Financial Statements 31 March 2026 18 North Street. Glenrothes, Fife KY7 SNA 01592 610388 8 Mitchell Street. Leven, Fife KY8 4HI 01333 425250 www.pater50nboyd.cofn PATERSON BOYD & CO CHARTERED CERTIFIED ACCOUNTANTS
The Muirhead Outreach Projert Limited Company Limited by Guarantee Financial Statements Year Ended 31 March 2026 Page Trustees, Annual Report (Incorporating the Director's Report) Independent Examiner's Report to the Trustees Statement of Financial Activities Ilncluding Income and Expenditure Account) io Statement of Financial Position li Notes to the Flnancial Statements 13
The Muirhead Outreach Project Limited Company Limited by Guarantee Trustees, Annual Report {Incorporating the Director's Report) fcoJrtb>wedJ Year Ended 31 March 2026 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited ftnancial statements of the charity for the year ended 31 March 2026. Reference and adminlstrative details Re8lstered charlty name The Muirhead Outreach Projert Limited Charlty reglstratlon number SC035629 Company regSstratSon number SC268137 Prlnclpal offi¢e and reglstered 7 Pentland Court office Saltire Centre Glenrothes Fife KY6 2AH The trustees Kylie Robinson-christle Dou8la5 Withers Ruth Thomson Kimberly Hamilton Roy MacGregor Patricia Druken Linda Yorke (Appointed I September 2025} (Resigned 31 August 20251 Key management personnel Manager Shannon Wright Bankers Bank of Scotland PO Box 10 Kirkcaldv KYI 3PA Solicitors Morton Fraser 2 Quartermile Lister Square Edinburgh EH3 9GL Independent Examiner Colin Mcculloch F.C.C.A. 18 North Street Glenrothe5 Fife KY7 SNA
The Muirhead Outreach Project Limited Company Limited by Guarantee Trustees, Annual Report {Incorporating the Director's Report) icththm*dJ Year Ended 31 March 2026 Structure, governance and management Governin Document The Muirhead Outreach Project Limited is a registered charity, the objective5 of which are set out in its Memorandum and Articles of Association. The charity is a company limited by guarantee which does not have any share capital, in term5 of the Companies Act 2006. In the event of the charity bein8 wound up, the members are required to contribute an amount not exceeding £1. anisational Structur andD ci ion Makin The Irustees determine the policy of the charity and day to day operational management is delegated to the staff team. The board consists of members with expertise within 8usines5, Public Sector, HR and administration. The board of trustees values the contribution of families supported by the organi5ation, involving them in evaluation processes, group consultatSons and encourages participation. A5 vacancies have arisen in the board we are endeavouring to recruit to ensure a balance of experience. No remuneration is paid to trustees. Trustee Inducbon and Trainin Prior to completing an application form, prospective trustees are made familior with the work of the charity by speaking to or spending time with the team. After completin8 an application form they ore invited to a group interview before signing a declaration. Risk Mana ement All aspects of the charity (material, business. financial and operatlonall are risk assessed on a regular basis with policies and procedures in place to miti8ate these risks. Oblectlves and actlvltles The Muirhead Outreach Project is an early intervention charity that works with Families and children, to keep them together through difficult and challenging times. We aim to minimise the impact trauma has on families and break the cycle for them. We give them a foundation on which they can build, either on their own or with the help of specialist support. We help families to have an increased sense of achievement and sense of belonging. All newly referred families work through an 8-week foundation period where they learn about family routines, how to communicate in a positive way and how to effectively deoscalate. During this period, we work with the family as a whole - both parents and child land anyone else that may stay in the homel. We are unique locally, as we work with the entire family. We realise that Sustainability means making changes for everyone in the home and, as a result of our inclusiveness, quality of life improves for all members of the family.
The Muirhead Outreach Project Limited Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) l¢On¢ffftl Year Ended 31 March 2026 Objethve5 and artivitles l¢•thtye4J Our families often feel isolated. helpless. hopeless, have low self-esteem and their children may be Struggling in other areas such as education. By building positive relationships with people and teachin8 them how to do the same, we are helpin8 families achieve a sense of belonging within their communities. The children we work with can often be targets for bullying or can be caught up in anti- social behaviour themselves. By building up their self-esteem and acting as positive role models we can show them that there are other possibilities. We work with some families from the most deprlved areas in Fife, where waiting lists are high and fe5ilience is low. Some of our families tend to suffer in silence and so when they finally do ask for help but are turned away, it can break thelr trust and leave them feeling further demoralised. Often in families, history has a way of repeating itself. Many of our parenls experienced early trauma and that has had an impact on their relationship with their children. Our foundation work and additional services can help to break old hablts and educate parents on other options. Mission and Valu Our mlssion: Creating connethon and empowering famllles to thrive. Our vi5i0n: A world where every famity is empowered to overcome challenges, cultivate healthy relationships, and embrace a future filled with positive experiences. Our values: Safe.. We aim to create an ethos of care where everyone has the right to be in a secure and safe environment. We ensLtre families are safe from harm, neglect and exploitation and aim to reduce the impact of trauma. Nurture.. We give famllies the tools to repair, maintain and nurture themselves and reladon5hips. We nurture our staff by having a caring work environment where their health and well-being are paramount. Incluslon: Famllles are at the Cent of our support. They have a voice in their care. We work in partnership with them and other organisations to create an ethos of inclusion and ensure people feel valued. Understanding: Using empathy and compassion we show Understanding by never jud8ln8, listening and appreciating different perspectives and giving families the tools to achieve this. Connection= We aim to help improve family relationship5 that then have a wider positive impact on developing relationships out-with the family unit. We build these connections through partnership workingand our Connected Parenting Programme. Transparency: We work with an open, honest and respectful approach. Transparent communication fosters a collaborative tulture. where everyone has a voice and secrets are aljolished in favour of honesty and openness.
The Muirhead Outreach Project Limited Company Limited by Guarantee Trustees, Annual Report (Incorporatlng the Dlrertor's Report) lctrrtlftyedl Year Ended 31 March 2026 Objertives and artivities 1cofttfrJ Community= As social beings, understandin8 other people opens up the possibility of seeing and understanding situations from different perspectives. In this sense. we favour the processes involved in building a community that treates empathy and values. Sustainability- Our work makes long-term changes for families which allow them to go on to conduct a full, rich life- finding meaning and flourishing. Our charity must be equally sustainable and we must be able to contlnue to be here. We accomplish this through creating chan8e and building a fundraising Strategy. Now In its 23rd year as a charity. the Muirhead Outreach Project has evolved as an organisation however at its core it has remained an early InteentiOn charity that works with families and children in the community. Everything starts with our Connected Parenting Programme: Rebuilding Foundation5 for Family Well. bein8 is our programme that helps families to overcome generational trauma and improves well-bein8 for the whole family. Newly referred families undergo the 8-week foundation period, focusing on family routlnes, communication, emotions, attachment, and de-escalation techniques. This inclusive approach involves all household members and helps to improve everyone's quallty of life. Followln8 on from our Connected Parentlng Programme. families can then access: Parent's peer support Group- Coffee and chat mornlft8s for parents; Continued family SUPF)Ort - additional, individuali5ed ongoing family 5UPPOrt,' Children's Art Wellbeing group: Parent5 workshops - information nights where staff can support groups with tOPlCs such as, 'boostin8 self-esteem in children and teens,, 'online safety, or 'confidence with talking to professionals,; Charity Fundraising family days Rainbow Mile. This was an opportunity for families to participate in fundraising for their own service: Family Fun days Iholidèy timel. Durin8 holiday times we will host family fun days for all the family to come alon8 to enjoy together; Food bank Referrals,. Referral to The Big Hoose Project- Support with household and essentlals via the Cottage Centre Instrative in conjunction with Amazon UK,. One to one counselling service for parents- Respite holidays in our caravan- Referrals to Other Services.
The Muirhead Outreach Project Limited Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) IrortrRuEd) Year Ended 31 Marth 2026 Achlevements and perf0mnCe The small staff team have worked incredibly hard to support 28 new families this financial year. In total supporting 49 families, of which 28 were new families. 17 families completed Muirhead Connected Parenting Programme. In addition to these families. the staff team also put on 5 groups where anyone was welcome. These were a mix of familie5 we supported and families who just wanted to attend the group workshop5. The workshops included Trauma Informed Parenting, Connected paftting, and Self Regulation for Co-regulation. In total Muirhead supported 265 individuals. We feel this is an incredible achievement of the staff team who a made up of I full time support worker and 2 part time support workers. The staff team have built trusting relation5hip5 Wlth families, in order to support them. We do not take thi5 for granted and it is testament to the dedicated family sUPPOrt team. Our Rainbow run was very successful this year, it was bigger and continues to grow. We look forward to Ralnbow run 2026. Flnanclal revlew The charlty has generated a deficit of £26,297 Iperiod end 31 March 2025.. £58,960) for the year end 31 March 2026. Total reserves stand at £97.80612025.' £124,103) of which £31,40512025.. £41,133) represent unrestricted funds. Investment Poli The constitution of the charity authorises the mana8ement committee members to make and hold investments using the unrestricted funds of the charity, but no such investments are currently held other than a bank deposit account. ReseNes Poli The charity maintains separate restricted funds to support the charity's operatlons. Detalls of movements in the various funds are shown in note 19 to the Financial Statements. The charity considers it prudent to encompass. within this policy, the following amounts to cover:_ Three mnth5 running costs Trustees have also developed an Exit Strategy to follow if fvnds fall below the runnin8 three month running costs.
The Muirhead Outreach Project Limited Company Lirnited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) {contthuedJ Year Ended 31 March 2026 Plans for tuture periods The charity plans continuing the aCDvities outlined above in the forthcoming years subject to satisfattory funding arrangements being in place. Our three year plan has had to be adjusted due to funding becoming increasingly competitive. This year the team are focijsing on reaching more families with the same number of staff. As a result, we will see an increase in 8roup work. The area we cover has increased in the sense that we are now offerin8 parents from outwith our catchment area the appropriate support if they are willing to travel to our office base in Glenrothes. Our area of focus has changed due to demand with an increase in referrals from the Kirkcaldy area. We are confident that funding targets will be achieved, at which point we will return to our longer- term plan of expanding by area and our team as per our previous report. This year also saw an increase in Members who have been a great support to the board. and we look forward to welcoming more of them at the next AGM.
The Muirhead Outreach Project Limited Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continuj Year Ended 31 Marth 2026 Trustees, responsibilities 5t*ement The trustees. who are also directors for the purposes of company law, are responsible for preparing the trustees, port and the financial statements in accordance with applicable law and United Kingdom Accountlng Standards Iunited Kingdom Generally Accepted Accotjnting Practscel. Company law requires the charity trustees to prepare financial statements for each year which give true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. In preparing these financial statements. the tmstees are required to: select suitable accovnting policies and then apply them consistently: • obseNe the methods and prlnciples in the applicable Charities SORP: • make judgements and accountin8 estimates that are reasonable and prudent. • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements: prepare the account5 on the goin8 concern basis unless it 15 inappropriate to presume that the charity will continue to operate. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companles Act 2006. They ore a150 responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preventlon and detectfjon of fraud and other Irregularities. small company provisions Th15 report has been prepared in accordance with the provisions applicable to companles entitled to the small companies exemption. The trustees. annual report was approved on 19 June 2026 and signed on behalf of the board of trustees by.. Kylie Robinson-christie Trustee
The Muirhead Outreach Projert Limited Company Limited by Guarantee Independent Examlner's Report to the Trustees of The Muirhead Outreach Project Llmlted Year Ended 31 Marth 2026 I report to the trustees on my examination of the financial statements of The Muirhead Outreach Project Limited I'the charrty'l for the year ended 31 March 2026. Responsibilities and b3515 of report As the trustees of the company land also its dirertors for the purposes of company lawl you are responsible for ihe preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment 15cotlandl Acl 25 I'the 2005 Act'l, the Charittes Accounts (Scotlandl Regulations 2CNJ6 las amended) and the Companies Act 261'the 2006 Act'l. You are sati5fi.ed that the account5 of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination. Havin8 satisfied myself thai the accounts of the company are not required to be audited Under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitvs accounts carried out under section 44llllcl of the 21JJ5 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the CharitSes Accounts Iscotlandl Regulations 2C(16 las amended). Independent examlner's statement Since the charity 15 required by company law to prepare its account5 on an accruals basis and Is re8lStered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11121 of the Charities Accounts Iscotlandl Regulations 26 las amended). I can confirm that l am qualified to undertake the examination because l am a registered member of ICAS which is one of the Ilsted bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination 8ivin8 me cause to believe: accounting records were not kept in respect of the charity as required by section 386 of the 2006 Art, section 44lllla} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; or the financial statements do not accord with those record5 or with the accounting requirements of Regulation 8 of the Charities Accounts (Scotlandl Regulations 21X)6; or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair, view which Is not a matter conSided as part of an independent examinaDon- or the financial statements have not been prepared in accordance with the methods and prlnclples of the Statement of Recommended Practice for accounting and reporbng by charitie5 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
The Muirhead OLrtreach Project Limited Company Llmlted by Guarantee Independent Examiner's Report to the Trustees of The Muirhead Outreath Projert Limited fcondnuedj Year Ended 31 March 2026 I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Colin Mcculloch F.C.C.A. Independent Examiner 18 North Street Glenrothes Fife KY7 SNA 19 June 2026
The Muirhead Outreach Project Limited Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year Ended 31 March 2026 Perlod from IOct24to 31 Mar 25 Year to 31 Mar26 Unrestricted Restricted funds funds Totsl funds Total fvnd5 Income and endowments Donatioris and legacies Other trading activities Totsl Income 94.996 4.022 64.380 159,376 4,022 35,437 120 99.018 64,380 163,398 35,557 Expenditure Expenditure on raising funds- Costs of ralsing donation5 and legacies Expenditure on charitable activities 3,057 105.689 1,255 79,694 4,31Z 185,383 1,264 93,253 Total expendlture 108,746 80.949 189,695 94,517 Net expendlture and net movement Sn funds 19.7281 116,5691 (26,2971 158,9601 Reconciliation of funds Total funds brought forward 41,133 82,970 124,103 183,063 Total funds carrled fonvard 31,405 66,401 97,806 124,103 The statement of financial activities include5 all gains and losses recognised in the year. All income and expefiditu derive from continuin8 activities. nLrtes pages 13to 23 lomi part ¢)f these ffinancial statement ID
The Muirhead Outreach Project Limited Company Llmlted by Guarantee Statement of Financial Position 31 March 2026 2026 2025 Note Fixed Assets Tangible fixed assets 15 40,272 44,825 Current Assets Debtors Cash at bank and in hand 16 6.966 54.529 14,593 70,575 61,495 85,168 Credltors: amounts falllng due wlthSn one year Net Current A55ets 17 3,961 5,890 57.534 79,278 Total Assets Less Current Llabllttles 97,806 124, 103 Net Assets 97,806 124,103 Fund5 of the Charlty Restricted funds Unrestricted funds 66,401 31,405 82,970 41,133 Totsl charlty fund$ 19 97.806 124,103 For the year endin8 31 March 2026 the charity was entitled to exemption from audit under sertlon 477 of the Companies Act 2CM)6 lating to small companies. Director5, responsibilities: The members have not required the company to obtsin an audit of its financial statements for the year in question in accordance with section 476; The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies. re8ime. The statement of financial position continues on the following page. The notes on pages 13 to23 form part ofthesÈ firtan£ial statements. li
The Muirhead Outreach Project Limited Company Limited by Guarantee Statement of Financial Position {(onttl 31 March 2026 These financial statements were approved by the board of trustees and authorised for issue on 19 June 2026. and are signed on behalf of the board by: Kylie Robinson-christie Chairperson The notes on pa8es 13 to 23 fonn part of these finandal staternen 12
The Muirhead Outreach Project Limited Company Limited by Guarantee Notes to the Flnandal Statements Year Ended 31 Marth 2026 General Information The charity is a public benefit entity and a private company limited by guarantee. registered in Scotland and a registered charity in Scotland. The address of the registered office is 7 Pentland Court, Saltire Centre, Glenrothes. Fife, KY6 2AH. Statement of Compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reportin8 Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparin8 their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 Icharities SORP IFRS 10211 and the Companies Act 2Q)6. Accounting Pollcles Basls of Preparatlon The Muirhead Outreach Project Limited meet5 the definttron of a public benefit entity under FRS102. Assets Bnd liabilities are initially recognised at histor4cal cost or transaction value unless otherwise stated in the relevant accounting policy notes. The financial statements are prepared in sterlin& which is the functional currency of the entity. Golng Concern There are no material uncertainties about the charity's ability to continue. Dlsclosure Exemptlons The entity satisfies the criteria of being a qualifying entity as defined In FRS 102. As such, advantage ha5 been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102.. lal No cash flow statement has been presented for the company. Ibl Disclosures in respect of financial instruments have not been presented. Judgements and Key Sources of Estimatlon Uncertalnty The preparation of the financial statements requires management to make judgement5, estimates and assumptions that affect the amounts reported. These estimate5 and jud8ements are continually reviewed and are based on experience and other factors. including expertations of future events that are believed to be reasonable under the circumstances. Fund Accounting Funds held by the charity are either:_ unrestricted general funds, which are donations and other incoming resources receivable or generated for the objectives of the charity without specified purpose. restricted fund5, which are funds that can only be used for a particular restricted purpose within the objecttves of the charity. 13
The Muirhead Outreach Project Limited Company Llmlted by Guarantee Notes to the Financial Statements Year Ended 31 Marth 2026 Accounting Policie5 1¢ty¥llM*rfl Incomlng Resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity- it is probable that the economic benefits associated with the transaction wlll flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is reco8nised when there is evidence of entitlement to the gift, receipt is probable and its amount caft be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the Cost to the donor or the estimated resale value. Donated facilities and SeiceS are reco8nised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of seNices is recognised with the delivery of the contracted service. This 15 classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resour¢¢s Expended Resources expended are included in the accounts on an accruals basis inclusive of any VAT which cannot be recovered, as the charity is not VAT registered. Tanglble A55ets Fixed assets are stated at cost less accumulated depCIation. Items below a value of £150 are not capitalised. Deprecladon Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Leasehold Improvements Furniture, Fixtures and Fittings Computer Equipment 20% reducing balance 20% reducing balance straight line over 3 years Ftnancial Instruments The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measLbred at the carrying value plus accrued interest less repayments. The financin8 charge to e¥penditure is at a constant rate calculated using the effecbve interest method. 14
The Muirhead Outreach Project Limited Company Limited by Guarantee Notes to the Finanaal Statements {cOftthtdj Year Ended 31 Mard) 2026 Accountlng Policles ((onthwdJ Defined Contribution Plan5 Contributions to defined contribLthon plans are retognised as an expense in the period in which the related seNice Is provided. Prepaid contributions are recognised a5 an a55et to the extent that the prepayment will lead to a reduction in future payments or a cash refijnd. Limited by Guarantee The tompany is limited by guarantee and. consequently. has no share capital. Donatlons and Le8acles Unrestricted Funds Restricted Total Funds Funds 2026 Donatlons Donation5 51,996 39,500 91.496 Grants Grants receivable 43,000 24,880 67,880 94,996 64,380 159,376 Unrestricted Funds Restricted Total Funds Funds 2025 Donatlons Donations 12,445 19,992 32.437 Grants Grants receivable 3,000 15.445 19.992 35.437 Other Trading Artivities Unrestrided Total Fund5 Unrestricted Total Funds Funds 2026 Funds 2025 Hire of therapy suite Hire of caravan Miscellaneous income 1.675 3¢J) 2.047 1.675 3(X) 2,047 120 120 4,022 4.022 120 120
The Muirhead Outreach Project Limited Company Llmlted by Guarantee Notes to the Financial Statementslconllnvedj Year Ended 31 March 2026 Costs of Raising Donations and Legacies Unrestricted Funds Restrirted Total Funds Funds 2026 Fundraising 3,057 1,255 4,312 Unrestricted Funds Restricted Total Funds Funds 2025 Fundraising 1,264 1,264 Expenditure on Charitsble Activlties by Fund Type Unrestricted Funds Restricted Total Funds Funds 2026 Outreach project Support costs 100,933 4,756 78,696 998 179.629 5,754 105,689 79,694 185,383 Unrestrlrted Funds Restricted Total Funds Funds 2025 Outreach pro5ect Support costs 40,400 2,328 50,068 457 90,468 2,785 42.728 50,525 93,253 Expenditure on Charitsble Actlvlties by Activlty Type Activities undertaken directly Support Totsl funds costs 2026 Total fund 2025 Outreach projett Governance costs 179.629 3,871 1,883 183,500 1,883 92,357 896 179.629 5.754 185,383 93,253 16
The Muirhead Outreach Project Limited Company Limited by Guarantee Notes to the Flnandal Statements Year Ended 31 Marth 2026 10. Analysis of Support Costs Support costs Totsl 2026 Total 2025 Communications and tT General office Finance costs Governance costs 2.560 1.159 152 1.883 2.560 1,159 152 1.883 1,226 561 102 896 5.754 5,754 2,785 11. Net Expendlture Net expenditure is stated after charglngjlcrediting)". 2026 2025 Depreciation of tangible fixed assets 4,553 5,045 12. Independent Examlnatk>n Fees Period from Year to IOct24to 31 Mar 26 31 Mar 25 Fees payable to the independent examiner for. Independent examination of the financial slatements Other assurance services 612 1,271 350 546 1,883 896 13. St?ff Costs The total staff costs and employee benefits for the reporting period are analysed as follows: Period from IOcl24to 31 Mar 25 Year to 31 Mar26 Wages and salarles Social security costs Employer contributions to pension plans 111.016 1,545 Z,184 56,443 1,899 868 114,745 59,210 The average head count of employee5 during the year was 612025.. 6}- No employee received employee benefits of more than £60.(XK) during the year12025'. Nill. 17
The Muirhead Outreach Project Limited Company Limited by Guarantee Notes to the Financial Statements (tanthl Year Ended 31 Marth 2026 13. Staff Costs {(¢kJO*wedl Key Management Personnel Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for seThices provided to the charity was £38,376 {2025:£17,5811. 14. Trustee Remuneration and Expenses No remuneration or other benefits from employment wtth the charity or a related entity were received by the trustees. 15. Tangible Flxed Assets Leasehold improve- Fixtures and Computer ments fithngs equlpment Total Cost At l Apr 2025 and 31 Mar2026 9,996 62,071 12,880 84,947 Depredatlon At l Apr 2025 Charge for the year 17,963 4,411 12.350 123 40,12Z 4.553 19 At 31 Mar 2026 9,828 22.374 12,473 44,675 Carrylng amount At 31 Mar 2026 168 39.697 407 40.272 At 31 Mar 2025 187 44.108 530 44,825 16. Debtors 2026 2025 Trade debtors Prepayments and accrued incorne 315 6,651 14.593 6,966 14,593
The Muirhead Outreach Project Limited Company Limited by Guarantee Notes to the Flnandal Staternents icThJthriEdJ Year Ended 31 Marth 2026 17. Credltors: amounts falling due within one year 2026 2025 Trade credltors Accruals and deferred income Social security and other tsxes Other creditor5 218 4,124 909 639 2,376 1,083 502 3,961 5,890 18. Penslons and Other Post Retlrement 8eneflts Deflned contrlbutlon plan5 The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £2,18412025.' £868). 19. Analysls of Charltable Funds Unrestrlcted funds At l Apr 2025 At Transfers 31 Mar 2026 Income Expenditure General funds 41,133 99,018 1108,7461 31,405 At l Oct 2024 At Transfers 31 Mar 2025 Income Expenditure General funds 69,704 15.565 143.9921 11441 41,133 19
The Muirhead Outreach Project Limited Company Limited by Guarantee Notes to the Financial StatementSicortth1 Year Ended 31 Mardi 2026 19. Analysis of Charitsble Funds ic0fttf1 Restrfcted fund5 At l Apr 2025 At Transfers 31 Mar 2026 Income Expenditure Fife Council Dr Guthrie's Associatlon Garfield Weston New Park Education Trust Shepherd and Wedderburn Bar Charity Trust SPIFOX Hugh Fraser Foundation Cash for Kids - Bauer Radio Inchyre Trust The D'oyly Carte Robertson Trust Foundation Scotland Main Grants- Community Lottery Bailie Gifford The Weir Charltable Trust Aviva Crowdfunder Trefoil House Pets at Home The Clothworkers Foundatiorb The Henry Smith Charlty FVA- Our Minds Matter 11,4851 1611 18,4171 15 544 319 605 8.736 13601 3.240 10,035 25.200 12,8191 12,5201 12,4711 7.216 22,680 529 13.0001 1131 12,3851 19,2CQI 14,0281 13 2.385 9.200 15.OCI) 10.972 19.221 20,OCM) 119.6501 19,571 151 446 11361 121,8801 12,5071 310 21.880 3.361 854 82,970 64.380 180.9491 66,401
The Muirhead Outreach Project Limited Company Limited by Guarantee Notes to the Flnandal StatementS1conthedJ Year Ended 31 March 2026 19. Analysis of Charitable Funds (rorthml At l Oct 2024 At Transfer$ 31 Mar 2025 Income Expenditure Fife Council Dr Guthrie's Association Garlield Weston New Park Education Trust Shepherd and Wedderburn Bar Charity Trust SPIFOX Hugh Fraser Foundation Cash for Kids- Bauer Radio Inchyre Trust The D'oyly Carte Robertson Trust Foundation Scotland Maln Grants- Community Lottery Bailie Gifford The Weir Charitable Trust Aviva Crowdfunder Trefoil House Pets at Home The Clothworkers Foundation The Henry Smith Charity FVA- Our Minds Matter 672 20,0 167) 111,2641 605 8.736 14CQ) 3.600 11.549 28,CNXI {1,5141 {2,8WI 10,035 25,200 732 131 17321 11181 16151 13 2.385 9,200 9,2LKI 876 (8751 iii 17,530 118 19.992 118,3011 11181 19,221 168 16 1161 521 405 15211 14011 141 523 {771 446 16.083 112.7221 3.361 113,359 19,992 150,52SI 144 82,970
The Muirhead Outreach Project Limited Company Limited by Guarantee Notes to the Flnancial Statement5 (¢MI?o(xedJ Year Ended 31 March 2026 19. Analysis of Charitable Funds fcLMthNdl Name of Fund Pur Hugh Fraser Foundation Contribution towards equipment for the sensory room. Dr Guthrie's Association Contribution towards a replacement caravan. Garfield Weston Contribution toward5 hub and core costs. New Park Education Trust Contribution towards a replacemenr caravan. Shepherd and Wedderburn Charitable Trust Contribution towards a replacement caravan. SPIFOX Contribution towards a replacement caravan Cash for Kids-Bauer Radlo Contribution towards fami days. Inchyre Trust Contributlon towards running of play clubs. The D'oyly Carte ContributSon towards children's therapy. Robertson Trust Contribution towards project manager's wage5. Foundation Scotland Contribution towards sessional wa8es. Main Grants- Communlty Lottery Contribution towards foundation work and wages. Baillie Gifford Contribution towards foundation work and wages. The Clothworkers Foundation Contribution towards foundation work and wages. The Henry Smith Charity Contribution towards foundation work and wages. FVA- Our Minds Matter Contributlon towards Children's Art Wellbeing Group. Fife Councll Contribution towards Rainbow Run. 22
The Muirhead Outreach Project Limited Company Limited by Guarantee Note5 to the Flnanclal StatementSironthI Year Ended 31 Marth 2026 20. Analysls of Net Assets Between Funds Unrestricted Funds Restricted Totsl Funds Funds 2026 Tangible ftxed assets Current assets Creditors less than I year 6,084 29.282 13,9611 34,188 32.213 40.272 61,495 (3,9611 Net assets 31,405 66,401 97,806 Unrestricted Funds Restricted Total Fund5 Funds 2025 Tangible fixed assets Current assets Creditors less than l year Net assets 6,627 40,396 15,8901 38,198 44,772 44,825 85,168 15,8901 41,133 82,970 124,103