SCOTTISH CHARITY NUMBER: SC037461 Parents Incluslon Network (SCIO) Trustees report & financlal statements for the year ended 31st Marcb 2025
Parents Inclusion Ne Contents Page Trustees reFK)rt Independent ¢xamincVs r¢port Slaternent of finAn¢ial a¢tsvities (including Income & Expcnditure Account) Balance she¢t Notes to the financial statements 8-14
The trustees present their report and the unaudited fmancial statements for thc ycar ended 31st March 2025. The financi81 statements have been prepared in accordance with the accounting policies.8et out in note I to the accounts and comply with the Charitie4 and 1"Tuslee Jnv&8tment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accnunting and Reporting by Charities: Ststement of Recommended Praclice applicable to charities preparing their accounts in acwrdanc¢ witb the Financial Reporting Standard applicable in the United Kingdom and Republic of Jreland (FRS 102). Objectlves and activities The principal acts"vities of Parents Inclusion Network (SLIO) (ptN) in the year under review were charitable. in line with the charity's object8, which are Telief of those in need by reason of disability, financial hardship or other disadvantage and to promote the welfar4 advance education and relieve the llj$ of people within Dumfries & Galloway affeLted by disability. In fijrtherdnce of these objects, PIN seeks to:_ a) providc a supporL advocacy. training and inforntIon nelwork WAthin Dumfries & Galloway for parent5 and car¢tS of children (of any age) with a disability. b) provide nChanIsm8 for pareThtsJcarers to generate a grear underslaoding of IlUSIO0 the experiences of families and other disability issues within the public, privale and voluntsry secto c) act as a training and inforn]ation resource for both parents and carers of disabled children as well as extemal agencies which provide Support. and d) aGI as a consultative body which is inclusive alld takcs account of all view5 comments vthere appropriate. Achlevements and performnce Support and N¢tworkJng -T}re are now 759 members with 1370 children between them on our rnembership lisl. Most of our new referrals are coming from profesgionals who do not have the ¢apaeity lo offer the support needed, and current members who value our support -As part of our support we have set up regular localised support groups in each area, tbrough cake and coffee and lunches as well as a new evening session. -Thcre have been 10 newi>lcttCTr• ¥cnt out by cmail to PIN rncrnbcrs and profes5ional? infoTming th¢m of th¢ family days across th¢ r¢gions throuEhout th¢ year during school holidaysy g¢t together5 as well as many othcr relevant educational, training, develOpnntal and social opportunities. -F continuas to sit on local strategy groups and h&s a close Working relationship with statutory services to deliver training and develop services in the local area. Farnily Days -PIN ran 13 farnily days over th¢ E&st¢r holidv4yS. -PIN ran 41 farnily days over the sunllner. -PIN ran 12 faTnily evenrs over October holidays. -PIN ran 3 family ¢v¢nts ov¢r the Christrnas holidays. -Tbese family days were very successful and the feedback beell incredible. Th¢r¢ was a 5urg¢ in nufflbeTS with regards lo uptakes for th¢s¢ ev¢nts. which continues to evidence how much PIN is growing and becorning a valuable life-line for members. Page I
sci . conlinued Finanelal revlew The accounts show a surplus for the year of £19.883 compared to a suryllus of £28,575 in the previous year. Reserves at the year end were £152.217 (2024 - £132.334). all of which were estrIcted. Risk management The trustees have &qsessed the major risks to whi¢h the ¢lwity is exposed, in particular those related to tbe opcrations attd financing of the clwity and are satisfied that systems are in place to mitig* these risks. Reserves The trustces aim lo have sufficient reserves lo ¢ov¢r bfftn three and six rnooths running costs and to m¢el redundancy and winding-up costs in the eveni that funding is reduced or ceases. Structure? gov¢rn4nce and management The charity is a Scottish Charitablc Incorporated Organisation (a SCIO) (No. SC037461). It was regtstered in its current leLpal fonn on 15th June 2018 following a change from a clwitable company lin]ited by guarantee (No. SC301669) on that date. It is governed by its Constitutio Membership of the charity is open to parenL8 and carers of people affected by di%ability. The trustees net regu]arly to review the work of the charity. monitor progr& on achievement of its objectives and financial PerfoanCe and plan future stratcgy. Th¢ day to day work of the charity is undertaken by co-ordinators, reporting the Inl¢es. Appo¥nlmeMt and training Parents tnclusion Network (SCIO) is govcrncd by a Board of Trustees who are recNitcd, appointed and trained in accordance with thc tern]s of th¢ Constitution. Individuals are eligible to serve as trwstCC8 if they are membcrs of the charity {i.e. a parent or ¢aTer of a person affected by a disability) and provided they have not been in the employment of the charity in the precedll three years. TnL%tses may also ¢o-OPt other trustees b¢¢we¢n AGMS. The Constitution provides for a maximum of twelve trn8tee8. Wlwe ttew trustees are appoinled tY are given a forn1 induction to the work of the charity and provid¢d with the inforn)ation they need to fidfil their roles, which includes infonnation about charity law. Referente and administrative details Swttish charity number SC037461 Re8lStered office Pydge 2
Pr4rents Inclusion Nehvork 'ear ended 31st Marcb 2025 .. continued Independent Examiners Bank of Scotland 91 High Street DGI 2BN Trustees The trusteas who have served the charity during the year since the year end were as follows: appointed 2024 resigned in 2024 r&signcd in 2024 resigned in 2024 appoinled 2024 appointed 2024 Responsibilities of the trustees The trustees are responsible for preparing the Trustees Report and the flljancial statements in accordance with applicabk law and United Kingdom AGcounting Standar(ts (United Kingdom Generally Accept kncounting Prncti¢¢). The law applicable lo chan'ties in Scotland requir&g the trustees to prepare financia] statements for ea¢h fmancial year, which giv¢ a true and fair view of the slate of th¢ affairs of the charity and of th¢ incoming resources and application of r¢sources, including the income and expenditure, of the charity for the year. In preparing these financial staiemenis, the truste&s are requir¢d to.. sclccl suitable accounting policics and apply them consi¥tcntly; - obsetve the methods and principles in th¢ Charities SORP 2019 {FRS 102). - make judgements and es¢in]a*s that are Teasonable and pnertE - state whether applicable UK accounting st8Nlards have been followed. subject io any matLa1 deparn¢S di10Sed and explained in the rnncIal statements. - prepare the financial statements on the going corKern basis unle&s it is inappropriate to presume that the charity will continue in operation. Page 3
slon . continued The tijstees arc responsible for kcq>in8 proper accounting records which disclose with reasonable a¢ any time th¢ financial position of the clwity and to enable them to ensure that the finan¢ial statements comply wtth the ChitiCS and Tnlstee Inwttnent (Scotland) A¢l 2(K15. t Charities Accounts {ScotlaDd) Re8ul*iorJS 2006 {as amended) and tbe provisions of the charitys Constithtion. They are also responsiTr)le for safeguarding the assets of the dwity and bce for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the tnle¢S of the charity on 14th Novernber 2025 and sigttd on its Irhalf by Page 4
ncr'5 Re arents Incluslon N ort I report on the accounts of the charity for the year ended 3 1st March 2025 which are set out on pages 6 to 14. Respeetive re5ponsibllltle8 of trustee5 and exarniner The charitys trustees, are responsible for th prepar4tion of the accounts in a¢cordan¢e with the tern]s of the Charities and TTLtee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (&5 amended}- The trustees consider that the audit requirement of Regulation l O( l ){a) to (c) of the Accounts Regulations does not apply. It is my responsibility to exa)nine the accounts as required under Se¢tion 44(1)(¢) of the Act and to sthte whether particular matters have come to my attentiotL Basis of the Independent exgminer's statement My examination is carried out in aceordancc with Regulation I l of the Clwities Accounts (Scotland) Regulation5 2006 (as amended). An examination include$ a revi¢w ot the accounting records kept by the charity and a comparison of the accounts pre8cnted with th• records. It also includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustees conceTning any such matters. Thc procedures undL'rtaken do not pmvide all the evidence thal would be required in an audit. and cowuently I do not expre&s an audit opinion on the view given by the accounL8. Independent examiner's statement In the course of my exarninatio no matter has come to my attention Ivhich gives me reasonable Cause to believe that in &ny nterial r¢e¢t the Tequirements: to keep accounting rordS in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and to prepare Counts which accord with the accounting cOrd• and comply with Regulation 8 of thc 2006 Accounts Regulations" havtt not been rn¢L or b. to whicty in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 12th Deeember ZO25 Pydge 5
Parent5 Inclusl n N ra incom 2025 TotAI funds 2024 Total funds Unrestrffieted Restrleted fund8 fuDd8 Notes Income and endoivments from: Donations and legacies Investhients 122,084 1,244 122,084 127.102 1244 949 Total ineome 123,328 123,328 128,051 Expenditure on: Charitable activities Governance costs 102,594 851 102,594 98.643 851 833 Totsl expenditure 103,445 103,445 99,476 Net incomel(expenditure) 19,883 19,883 28,575 Reeonelllatlon of funds: Toral ndS brought forward 132.334 132,334 103.759 Total fwids egrried forward 152217 152,217 132,334 All inwm¢ and expenditLwe derived from continuing activilies. The notes on page8 8 to 14 forni an integr21 part of these finanelal statements. Page 6
or cio asRt Istm 2025 2024 F4otes Flyed assets Tangible assets Current Assets Cash at bank and in band 750 1,000 154,969 134.624 154,969 Crediton8: amounts falllng due within one year Net cllrrent assets 134,624 (3,502) (3290) 151,467 131,334 IW4et auets 152.217 132,334 The funds of the charity: Unrestricted gcneral funds li 152217 132J34 Total charity fu&ds 152,217 132,334 by thc trus.tees on 14th November 2025, and are s]ed on their behalf by: Thc Dote5 on pages 8 to 14 fonn an intezrY41 part of these financial statemenls.
ehvork scIo he finAnciAI strdtements A¢couDtlng pollcles Basis of preparation The fllwicial statements are prepared under the historical cost convention and in accordancc with Accounting and Reporting by Charitics: Siatcrnent of RecoDunended Practice applicable to clwities preparing their accounts in aordanCe with the Financial Reporting Standard applicable in the United Kingdom and Republic ol Ireland (FRS 102), the Charities and Truslecs Investment (Scotland) Act 2005, th¢ Charities A¢counts (Scotland} Regulations 2006 (as amended). The charity meets the defjnition of a public benefit entity under FRS 102. The financial statements are presented ID Sterling which is the functional currency of the clrity and arnounts rounded to the neatest £. The TnleS consider that there are no maierial uncertainties about the Charitys ability to continue as a going c4)ncern. Hence the fujancial statements are prepared on a going concern basis. The Gharity has applied Update Bullctin l as publish¢d on 2 Febnwy 20] 6 and docs not in¢lude a cash flow statement on the grounds that it is applying FRS102 Section l A. Fund accountlng General funds are unrestricted funds which are available for use at the discrction of the trnstees in furtherance of the general objectives of the charity and which have not been designated for other pu4)oses. Restricted funds are funds which are to be used in accordance with specific r¢stri¢tions imposed by donors or which havc been rais¢d by the charity for particular purposes. The cost of raising and administcriDg such funds arc charged against the specific fund. The aim and usc of cach restricted fund is out in the notes to the fmancial slatements. IJ. lllco]lle recogllilion All income is included in the Statement of Financial Activities when the charity is legally entitled to the income, probability of receipt and the amount can be measured with sufficient reliability. wi)ere income have related expenditure {as with fundraising) the expenditure is not netted off and therefore the incorn¢ is r¢port¢d gross in tb¢ SOFA. Exptnditure recognition All exp¢nditur¢ is accounted for on an accrnals basis and has bccn classified und¢r headings that aggregate all costs related to the category. Liabilities are recognised as soon as there is a Icgal or onstructive obligation, it is probable that settlement will be required and the amount of thc obligation can be measured reliably. The charity feels that therc is only one activity and as such supports costs have not been separately identified as they havc bccn treated as beiog wholly for the fvlfilment of the primary activity. Governance costs include tlje cost of prq)aration and examination of the statutory accounts. the cost of trnstees, meetings and th¢ cost of any legal advice to trustees on governance or constitutional matters. As with support costs, the governance costs ar¢ treated as b¢ing wholly for the primary activity. Page 8
Parcnts Inclusi . continued Tangible fixed sssets and depreciation Depreciation is provided al rates calculated lo write off the cost less residual value of ea¢h asset over its expected useful life. as follow4: Fixtures, fiLtings and equipment 250A Straight Linc Tangible fixed assely are capitalised if they cost more than £500 and have a usefid life of more than one year. Th¢y valued at cost, or if giw their value on receipL Pensions The pensiort costs chaTged in the fU}e181 statements represent th¢ contribution payable by the Charity during the The regular cost of providing retirement peAsions and related benefits ts ¢harged to the profit and loss account over the employees, servi¢¢ lives on the basis of a Constant percentage of earnings. Taxation The charity is not liable to corporation tax on prim8ry ChltablC aGtivitic¥. Thc clwity is noi registered for VAT and irrecoverable VAT is included in the co8l to which it rclalcs. Page 9
ent5 In I Netw scio . continued Income fn)m donation$ and legacles 2025 Unrestrlcled Restricted Total funds fond$ fullds 2024 Totsl funds Core grants rtteived National tDttery Con)munity Fund D & G Counfjil Grants Robertson Trust Dumfries Galloway Education Give as You Live Foundation Scotland D & G Td Sector HolyTrvood Trust CLD - Council Grany Amazing Sutnmer Th¢ JMA TnLSt 50.000 4,000 7,500 27,500 50.000 4,OCIO 7.500 27,500 52,500 4,500 7,500 25,000 86 6,667 1,994 1S,OOQ 6,667 6.667 15,000 15.000 2,000 2.000 2,000 112,667 112.667 115,247 Other volMntAry kncome Memberships Donations 7,682 1,735 7,682 1,735 6,641 5,214 9,417 9.417 11,855 122,084 122,084 127.102 Of th¢ income received from donations and legacies in 2024, £107,602 was unrestricted. Investment income 2025 Unrestrficted Restricled Total fundj funds fund$ 2024 Total funds Bank intercst received 1,244 1.244 949 1,244 1,244 949 Of the interest received in 2024, £949 was unrestricted. Page 10
Par SID DNe sci . continued Expenditure on eharltable activlties 2025 Unrestrieted Restricted Total funds funds funds 2024 Total funds Wages and salaries Employ&s NI conlnbuiions 64,647 64.647 E 11 60,604 286 4540 15 1,035 335 1,358 2.303 3,024 763 187 251 23,850 286 4,540 15 1,035 335 lJ58 2J03 3,024 763 187 251 23,850 StalTpen5ion costs Staff training 3,980 84 988 198 549 2.242 3,199 780 359 334 25,324 Postage and stationery Telephone Computer costs Staff travel Payyoll supervision Genera] expenses Depre¢iation on FF & Equipment PIN activities tnterest on overdue PAYE 102.594 102.594 98.643 Of the exp¢nditure on charltsble activities in 2024, £98,643 unrestricted Governance CDsts 2025 Total Fllndj 2024 Total Funds Unrestricted Restrleted Funds Funds Independent Examin&s Fees Bank Charges 819 32 819 32 800 33 851 851 833 Page 11
aren clu ork cio toth .. continued Employees umber of enwloyees The average monthly numbers of employees during the year were: 2025 umber 2024 Number Co-ordinators Employment costs 2025 2024 Wages and salaries Social security costs PeL8ion costs 64.647 286 4,540 60,604 3,980 69.473 fA.584 None of the trustees received remuneration as an employee of the charity or were reimbursed for any exp¢nditur¢ during the Yr. There were no ernployecs who re1ved total anployee ben¢fits (excluding cmployer pension costs) of more than £60.000. Pension eosts The charity operates a defmed contribution p¢nsion scheme in rcspect of the employees. The .herne and its assets are held by independent managers, Thc pension charg¢ repr¢s¢lllb" LontribUtio8 due from the chority and amounted to £4,540 {2024 - £3,980). Page 12
re ts IDe continued Tangible fixed af68ets Fixtsr fittings and equlpment Tot Cost At 1st April 2024 At 3 1st March 2025 2,981 2,981 Depreclatlon Ai 1st April 2024 Cbarge for the year At 3 1st March 2025 2,981 2,981 1,981 250 1.981 250 Net book values At 3 Isl March 2025 2.231 22.31 750 750 At 3 Isi March 2024 1.000 1,000 Creditors: amounts fiulng due within one year 2025 2024 Trade creditors Other crediiors 2,&16 856 2,462 828 3,502 3290 io. Analysis of net assets in funds Tanglble xed assets Other net *ets Total Unrestricted funiLs 750 Total fimds 151,468 152,218 750 151.468 152,218 Page 13
are tslln . continued ii. Statement of funds B41anee at 1st AprAI 2024 Ineome Exp¢nditsr¢ Balance at 31stMarch 21125 Rt$trieted funds." Unrestricted funds: Unrestncted geueral funds 132,334 123,328 (103.445) 152,217 Total funds 132,334 123,328 (103.445) 152.217 The unrestricted general fimds rq)t the free fLmds of the charity which are not designated for particular purposcs. 12. Related party transaetiolls There were no rclat¢d paty transactions durAng thc ycar (2024 - NIL) Page 14