**CALDERWOOD PARENT COUNCIL**
**FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 JUNE 2025 SCOTTISH CHARITY NUMBER: SC041975**
## **CONTENTS**
## **YEAR ENDED 30 JUNE 2025**
## **CALDERWOOD PARENT COUNCIL**
**_____________________________________________________________ ______________**
||Page|
|---|---|
|Trustees and professional advisors|2|
|Chairperson’s report|3-5|
|Report of the Trustees|6-8|
|Independent Examiner’s report|9|
|Statement of financial activities|10|
|Balance sheet|11|
|Notes to the financial statements|12-14|
1
## **TRUSTEES AND PROFESSIONAL ADVISERS**
## **CALDERWOOD PARENT COUNCIL**
## **YEAR ENDED 30 JUNE 2025**
**_____________________________________________________________ ______________**
|**Trustees**Elaine Miller|**Chair**|
|---|---|
|Pamela Armstrong|**Vice Chair**|
|Jennifer Petronzio|**Treasurer**|
|Aoife Williamson|**Secretary**|
|**Registered office**Calderwood Primary School||
|Buchanan Drive||
|Rutherglen||
|G73 3PQ||
|**Independent Examiner**James Donachie CA||
|3 Beechwood Avenue||
|Rutherglen||
|Glasgow||
|G73 3PG||
|**Bankers**Royal Bank of Scotland||
|Rutherglen Branch||
|88 Main Street||
|Rutherglen||
|Glasgow||
|G73 2JA||
2
## **CHAIRPERSON’S REPORT**
## **CALDERWOOD PARENT COUNCIL**
## **YEAR ENDED 30 JUNE 2025**
**_____________________________________________________________ ______________**
## **Comments from the Chair**
2024-25 was a very big and exciting year for Calderwood Primary School which brought some additional workload for the parent council over and above our regular annual commitments. We supported the school through its first inspection in 14 years in January and commemorated Calderwood Primary School’s 75[th] Anniversary at the summer fair in May. It was the second year of a new PC team who have all worked hard to establish a warm and inclusive environment. We have established a strong core team who are now getting into a solid rhythm of the work to be done across office bearers and subgroups. Recruitment of new parents was also a key priority over the last 12 months and it's been great to see several new P1-3 parents get involved in the committee. In the last year we have had a 48% uplift in volunteer numbers at school events.
I am delighted with the achievements of this team who selflessly give up their own personal time, while juggling jobs and childcare, to go the extra mile for this school. Through our fundraising efforts we have continued to ensure our pupils have not been impacted by significant South Lanarkshire council education cuts. For another year we have provided every pupil and class with at least one school trip, paid for vital classroom resources through a topped-up school fund pot and have supplied a new PA system for the kids concerts and assemblies. Some other notable additions were the funding of a visiting school pantomime for the entire school in December and P1 welcome packs with a Calderwood teddy and book bag for every pupil.
This year we also introduced ‘Calderwood Den’ – A fun challenge which involved school classes pitching for a £500 cash prize from the parent council to invest in the best initiative to benefit the school. This was launched in Developing The Young Workforce Week and gave the children the opportunity to use their entrepreneurial skills to secure the funds. This was such a huge success with lots of original ideas and great causes we decided to award every class their requested funds totalling £2,894. Initiatives included a sensory garden, sports equipment, litter pickers, Chromebooks, plant hospital and calm kits to name a few. Understandably this will have to be capped for future years but was appropriate for a 75[th] anniversary year.
In recognition of the pressures of increased cost of living for our families we have continued to ensure every event we ran had free entry. This extended to our fairs, discos and our leavers ball, resulting in the PC funding every aspect of these events. This was made possible through additional funding from the Edrington Group and The Robertson Trust, resulting in £25,521 donations from the business and providing a welcome boost to funds. This will be the last year we will benefit from this additional income so next term we will look to shift some efforts to engage with other external funding sources. I wanted to personally take the opportunity to thank The Robertson Trust for the contribution in excess of £84,656 they have contributed over the last few years.
Calderwood PC is renowned for its many successful fundraising fairs and this year is no exception. We enjoyed record breaking results for both school fairs with our Christmas fair delivering £9,300 pure profit and our summer fair £9,147. Their success was a combination of factors; a fantastic team of helpers to plan and execute, the weather, securing main attractions free of charge and incredible star prizes from the local community. This has meant we have ended our school year with a balance of £51,019.
Other areas of the parent council where there has been significant progress include both sustainability and reading subgroups. Eco hub and Fashion revolution workshops with P7s were highly attended and engaging. Eco uniforms are becoming fully embedded into the school culture and have been available at various parent evenings and fairs. These efforts have been further recognised with an Eco schools green flag award. Our reading group has continued to celebrate Book week Scotland, and more resource has been secured to help manage the library.
Finally, I wanted to thank all the parents here for their hard work, commitment and tireless support over the last year. We should all be very proud of what we’ve achieved as a collective. I would also like to give a special thank you to Jen
3
## **CHAIRPERSON’S REPORT** _**(continued)**_
## **CALDERWOOD PARENT COUNCIL**
## **YEAR ENDED 30 JUNE 2025**
**_____________________________________________________________ ______________**
Innes and the Calderwood staff for their dedication in providing a caring, supportive, educational environment which was reflected in the fabulous inspectors’ school report.
## **Introduction**
The purpose of this report is to summarise the work undertaken by the Parent Council and covers the academic year from August 2024 to June 2025. During this time, the Parent Council met every month with subgroups also meeting regularly. Currently, the Parent Council membership stands at 30 members.
The Parent Council’s (PC) primary purpose is to support the educational mission of Calderwood Primary School and the school community. This role includes fundraising and charitable donations to the school, acting as a conduit for the exchange of information between the school staff and the parent forum and campaigning on issues affecting the school community.
## **Summary of subgroup activities**
Our subgroup structure continues to enable parents to make use of their talents and experience. In 2024/25 most members were involved in at least one subgroup.
## **Community Engagement**
## **Subgroup Focus**
_Communications / Campaigns_ - to create and implement clear and coordinated communication. Activities include communications planning and delivery – internal to parent forum and external, Facebook, advertising for events, website and communications support for all groups. To communicate events, raise the profile of issues, investigate and promote the school’s best interest on issues that could potentially affect, or are affecting the school. Current concerns: parking, increase in size of school roll, staffing shortage.
_Funding / School Liaison_ support the treasurer, take responsibility for all cash at events, to meet OSCR’s requirements, to continue to make full use of our charity status and to research and apply for external grants and funding sources. To ensure that we are responding to the needs and aspirations of the school community, including support for the improvement plan and curricular development.
_P1 Induction / School Uniform_ to consult with the Head teacher and management team to continue to enhance the induction process, to represent Calderwood within feeder nurseries. To support the supply of the school with uniforms – this includes liaising with suppliers and maintaining procedures for ordering.
From a communications perspective our social media page has grown significantly with engagement rates increasing by 57% and followers increasing by 10%. In order to make a safer school environment for our children new road markings and the introduction of kiddie cut out road safety signs have been introduced. From a funding perspective the main donations have historically came from fundraising triple matching from Edrington. The school has benefited from this now for 5 years which has enabled us to drive additional improvement initiatives but we have now had our final donation from The Robertson Trust so will seek alternative external funding. Our P1 induction saw the school welcoming 47 new pupils who each received a PC funded welcome pack with a Calderwood teddy and personalised book bag.
4
## **Events**
## **Subgroup Focus**
The largest group within the parent council, the events subgroup organises and delivers events throughout the school year for fundraising or for the enjoyment of the children.
_Discos_ – to plan, resource and deliver school discos. _Fairs_ – to plan resource and deliver school fairs.
_Leavers party_ – to organise the leavers’ event. _New Events_ – to research and organise a new event each year.
The events team has had another record-breaking year of fundraising for the school. The main events were both the Christmas and summer fairs raising £9,300 and £9,147 respectively after expenses. Other activities included Easter and Halloween discos, and a leaver’s disco for the primary 7 children. These events are fully funded by the PC and offered to pupils free of charge.
## **Reading**
## **Reading**
Reading Schools is an accreditation programme for schools that are committed to building a culture of reading for their learners and communities. Being part of the Reading Schools subgroup will involve attending termly meetings with the Reading Leadership Group (a mix of children, staff and parents) to discuss ways in which we can promote reading for pleasure with our Calderwood families. It also involves planning activities for reading events within the school including Book Week Scotland and World Book Day.
This subgroup has continued to make great progress. The PC parents have transformed the school library with the introduction of Scots and diversity and dyslexia-friendly novels. Engaging reading nooks have also been rolled out in every classroom and Book week Scotland events are rolled out across the school.
## **Sustainability**
## **Sustainability**
Supporting our school community to live a more sustainable life through recycling, donating unused items, going paperless, reducing the school’s carbon footprint. Supporting the Eco Uniform project.
Garden initiatives - to fund and provide manpower to develop the garden project. Activities include working with the school to source funding, manpower, support.
Another group which drove positive change was our Sustainability subgroup. The Eco-uniform programme has become further imbedded with increased awareness of the initiative at our fairs and parents evenings. This initiative has been opened up to offer Eco books as well as donation requests for Halloween costumes, Christmas jumpers, Lockerbie kit and promwear available at parents evenings and fairs. The introduction of a QR code has also enabled more discreet requests. This year also saw another successful P7 Fashion Revolutionaries workshop and our second free school eco hub event in partnership with R:Volve and Grow 73.
………………………………….
Elaine Miller
## **23 March 2026**
5
## **TRUSTEES REPORT**
## **CALDERWOOD PARENT COUNCIL**
## **YEAR ENDED 30 JUNE 2025**
**_____________________________________________________________ ______________**
## **Report of the Trustees for the year ended 30 June 2025**
The Trustees present their report together with the financial statements of the Charity for the year ended 30 June 2025. The financial statements have been prepared in accordance with the accounting policies set out on page 12.
## **Constitution and Administration**
Calderwood Parent Council was formed in accordance with the constitution of 16 December 2010 and last amended on 1 May 2014.
The constitution provides for the appointment of the Trustees. The number of Trustees at any time should never be less than three and will be a parent of a child attending the school. The Trustees who served during the year ended 30 June 2025 are set out on page 2 of the financial statements.
## The day-to-day activities of the Charity are conducted from the Charity’s principal address.
## **Objectives**
The aims and objectives of the Charity are contained in the constitution. The objectives of the Parent Council are:
- To work in partnership with the school to create a welcoming school which is inclusive for all parents and children.
- To promote partnership between the school, its pupils, its parents, and the community.
- To develop and engage in activities which support the education and welfare of the pupils.
- To identify and represent the views of parents on the education provided by the school and other matters affecting the education and welfare of the pupils.
## **Charitable Status**
The Charity is a Scottish Charity having the reference SC041975.
## **Donations**
During the year to 30 June 2025 the Charity made donations of £20,237 (2024 - £21,542)
6
## **TRUSTEES REPORT** _**(continued)**_
## **CALDERWOOD PARENT COUNCIL**
## **YEAR ENDED 30 JUNE 2025**
**_____________________________________________________________ ______________**
## **Financial Review**
In the current year our fundraising activities and donations generated income of £49,654, plus £592 bank interest (2024 - £33,021 plus £387 bank interest).
In the current year donations totalling £20,237 (2024 – £21,542) were made to Calderwood Primary School. Donations to the school were made to provide school excursions for every class, which included bus hire for class trips linked to the school curriculum; Summerlee, Sky Academy, Kelvingrove, Riverside Museum, National Museum of Rural Life, Stirling Castle and Palace of Holyrood House. Transport to multiple sporting and educational events (c. 20) were also funded. Donations also went out to fund upper school play based learning resources, P1 welcome packs, Spring and Halloween school discos, upgraded sound equipment for the school hall and essential class equipment.
At the end of the year there were unrestricted funds of £51,019 (2024 - £32,900) and no restricted funds (2024 - £500). £500 restricted funds relating to the Burnside Community Grant received for Calderwood birthday celebrations were utilised for the 75th Anniversary celebrations in May 2025.
## **Trustees Remuneration**
The Trustees did not receive any remuneration from the Charity during the year.
## **Reserves Policy**
It is the policy of the Charity to maintain unrestricted funds, which are the free reserves of the Charity, at a positive balance. From time-to-time funds may be restricted when specified by the donor or when funds are raised for a specific purpose.
## **Risk Management**
The Trustees have reviewed the major risks which the Charity faces and confirm that systems have been established to mitigate these risks.
## **Trustees responsibilities in relation to the financial statements**
The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the Charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and:
- select suitable accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
7
## **TRUSTEES REPORT** _**(continued)**_
## **CALDERWOOD PARENT COUNCIL**
## **YEAR ENDED 30 JUNE 2025**
**_____________________________________________________________ ______________**
The Trustees are responsible for maintaining proper accounting records which are sufficient to show and explain the Charity’s transactions and disclose with reasonable accuracy at any time the financial position of the Charity. These records must enable the Trustees to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the trust deed.
The trustees are responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on **23 March 2026** and signed on their behalf by:
………………………………….
Elaine Miller
8
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CALDERWOOD PARENT COUNCIL – SCOTTISH CHARITY NUMBER SC041975**
## **YEAR ENDED 30 JUNE 2025**
**_____________________________________________________________ ______________**
I report on the accounts of the Charity for the year ended 30 June 2025 as set out on pages 10-14
This report is made solely to the Charity’s Trustees, as a body, in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My examination work has been undertaken so that I might state to the Charity’s Trustees those matters that I am required to state to them in an independent examiners’ report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Trustees as a body, for my examination work, for this report or for the opinions I have formed.
## **Respective responsibilities of the Trustees and Examiner**
The Charity's Trustees ·are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 as amended. The Charity’s Trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether matters have come to my attention.
## **Basis of Independent Examiner’s Statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner's Statement**
During my examination, no matter has come to my attention:
- 1) which gives me reasonable cause to believe that in any material respect, the requirements:
- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulation have not been met, or
- 1) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
James Donachie (Chartered Accountant - ICAS) 3 Beechwood Avenue Rutherglen Glasgow G73 3PG
## **23 March 2026**
9
## **CALDERWOOD PARENT COUNCIL**
## **STATEMENT OF FINANCIAL ACTIVITIES (RECEIPTS AND PAYMENTS BASIS)**
## **YEAR ENDED 30 JUNE 2025**
**_____________________________________________________________ ______________**
|**Note**
**INCOME AND EXPENDITURE**
**Incoming Resources**
Fundraising income
**2**
Donations received
**3**
Bank interest
**Receipts from charitable**
**activities**
**Total incoming**
**resources**
**Resources expended**
Donations expended
**4**
Fundraising expenditure
**5**
Cost of charitable
activities
**6**
**Total resources**
**expended**
**Net incoming resources**
**Net movement in funds**
**Total funds as at 30 June 2024**
**Total funds as at 30 June 2025**|**Restricted**
**funds**
**2025**
**£**
**-**
**-**
**-**
**-**|**Unrestricted**
**funds**
**2025**
**£**
**23,483**
**26,171**
**592**
**-**|**Total**
**funds**
**2025**
**£**
**23,483**
**26,171**
**592**
**-**
**50,246**
**33,627**
**17,619**
**17,619**
**33,400**
**51,019**|**Restricted**
**funds**
2024
£
-
-
-
-|**Unrestricted**
**funds**
2024
£
18,660
14,361
387
-|**Total**
**funds**
2024
£
18,660
14,361
387
-|
|---|---|---|---|---|---|---|
||**-**|**50,246**||-|33,408|33,408
30,271|
|||**20,237**
**9,338**
**3,052**|||21,542
5,566
3,163||
||||||||
|||||||3,137
3,137
30,263|
|||||||33,400|
10
## **CALDERWOOD PARENT COUNCIL**
## **BALANCE SHEET**
## **AS AT 30 JUNE 2025**
**_____________________________________________________________ ______________**
||**Restricted**|**Unrestricted**|**Total**|Restricted|Unrestricted|Total|
|---|---|---|---|---|---|---|
||**funds**|**funds**|**funds**|funds|funds|funds|
||**2025**|**2025**|**2025**|2024|2024|2024|
||**£**|**£**|**£**|£|£|£|
|**Current assets**|||||||
|Bank|**- 51,019**|**- 51,019**|**51,019**|500|32,900|33,400|
|Cash|**-**|**-**|**-**|-|-|-|
||**-**|**51,019**|**51,019**|500|32,900|33,400|
|**Funds Reconciliation**|||||||
|Bank as at 1 July 2024|**500**|**32,900**|**33,400**|500|29,763|30,263|
|Surplus / (Deficit) for the year|**(500)**|**18,119**|**17,619**|-|3,137|3,137|
|Bank as at 30 June 2025|**-**|**51,019**|**51,019**|500|32,900|33,400|
Approved by the Trustees on **23 March 2026** and signed on their behalf by:
………………………………….
Chair
…………………………………. Jennifer Petronzio Treasurer
11
## **CALDERWOOD PARENT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 30 JUNE 2025**
**_____________________________________________________________ ______________**
## **1. Principal accounting policies**
## (a) **Accounting convention**
These financial statements have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## (a) **Unrestricted funds**
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the Charity. These funds consist of donations and other incoming resources received.
## (b) **Restricted funds**
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. All restricted funds were utilised for their specified purpose during 2024/25.
## (c) **Incoming resources**
Fundraising income and donations are recognised when received.
## (d) **Resources expended.**
Expenditure is recognised when the Charity incurs the expense.
12
## **CALDERWOOD PARENT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_
## **YEAR ENDED 30 JUNE 2025**
**_____________________________________________________________ ______________**
## **2. Fundraising income**
|**2. Fundraising income**|||
|---|---|---|
|Christmas Fayre
Summer Fayre
Other income|**Unrestricted**
**Income**
**Total**
**2025**
**2025**
**£**
**£**
**11,175**
**11,175**
**11,676**
**11,676**
**632**
**632**
**23,483**
**23,483**|**Unrestricted**
**Income**
**Total**
**2024**
**2024**
**£**
**£**
**9,401**
**9,401**
**9,085**
**9,085**
**174**
**174**|
|||**18,660**
**18,660**|
## **3. Donations received**
|**3. Donations received**|||
|---|---|---|
|Robertson Trust
General donations
**4. Donations expended**
Calderwood Primary School|**Unrestricted**
**income**
**Total**
**2025**
**2025**
**£**
**£**
**25,251**
**25,251**
**650**
**650**
**26,171**
**26,171**
**2025**
**£**
**20,237**
**20,237**|**Unrestricted**
**income**
**Total**
**2024**
**2024**
**£**
**£**
**13,596**
**13,596**
**765**
**765**|
|||**14,361**
**14,361**|
|||**2024**
**£**
**21,542**
**21,542**|
In the current year donations totalling £20,237 (2024 - £21,542) were made to Calderwood Primary School. Donations to the school were made to provide bus hire for class trips as well as transport for other sporting & educational events £7,822 (2024 - £7,887) as well as additional cost for class trips (workshops, entry etc.), new sound equipment for the school hall, a full school panto, sports coaching, upper school play items, additional class resources and P1 induction items.
13
## **CALDERWOOD PARENT COUNCIL**
## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_
## **YEAR ENDED 30 JUNE 2025**
**_____________________________________________________________ ______________**
## **5. Fundraising expenditure**
|**5. Fundraising expenditure**|||
|---|---|---|
|Christmas and Summer Fayre|**2025**
**£**
**9,338**
**9,338**|**2024**
**£**
**5,566**|
|||**5,566**|
## **6. Cost of charitable activities**
|Non fundraising events
Communications costs
Primary 7 Fun Days
Primary 1 & 7 ties and induction
packs
Other|**2025**
**£**
**2,180**
**173**
**-**
**411**
**288**
**3,052**|**2024**
**£**
**1,333**
**235**
**1,415**
**180**
**-**|
|---|---|---|
|||**3,163**|
14