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 ll￿j$ of people within Dumfries & Galloway affeLted by
disability.
In fijrtherdnce of these objects, PIN seeks to:_
a) providc a supporL advocacy. training and inforn￿tIon nelwork WAthin Dumfries & Galloway for parent5 and car¢tS
of children (of any age) with a disability.
b) provide n￿ChanIsm8 for pareThtsJcarers to generate a grea*r underslaoding of I￿lUSIO0 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, develOpn￿ntal 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 n￿et regu]arly to
review the work of the charity. monitor progr&￿ on achievement of its objectives and financial Perfo￿anCe and plan future
stratcgy. Th¢ day to day work of the charity is undertaken by co-ordinators, reporting ￿ the In￿l¢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 t￿Y are given a forn￿1 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 pn￿ertE
- state whether applicable UK accounting st8Nlards have been followed. subject io any mat￿La1 deparn￿¢S di￿10Sed and
explained in the rn￿ncIal 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 Ch￿itiCS 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 b￿ce for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the tn￿le¢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 TTL￿tee 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 n￿terial r¢￿e¢t the Tequirements:
to keep accounting r￿ordS 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 a￿ordanCe 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 cl￿rity and arnounts rounded to the neatest £.
The Tn￿leS 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 Ch￿ltablC 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 T￿d 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 Y￿r.
There were no ernployecs who r￿e1ved 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" LontribUtio￿8 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