REGISTERED CHAIUTY NUMBER: SC043033 Triistees, Re ort and .Unaudited Finan¢ial Slat¢MelllLF.or'fhLXoTrr.th.1Q25 J S Mackic & Co Ltd 8 Douglas StrL%t Harnilton tanarkghire ML3 OBP
'klcare In The .omniuoify Contents ot'tlie 'inAnCIal St*tcnicnts For The Y r Ended 31 March 2025 Page Ref¢ren¢e And Admlnlstr8llve Dctalls Chalrperson'l Report Tru8tees' Report Independent ExAmlnerls Report Statsment of Flnanelal Actlvldes Balance Sheet Notes to the FlnanelY41 Statements 10 to 17 Detalled Statemenl of FlnanclAI Actlvllle8 18 to 19
eln om unl TRUSTEES PRtNCIPAL ADDRESS Whitehill Community Centre 9 Hunter Road Whitehill Hamllton ML3 OLH REGISTERED CHARITY NUMBER SC043033 INDF.PENDENT EXAMINF.R J S Mackie & Co Ltd 8 Douglas Strect Harnilton Lanarkshi ML3 OBP P&ge I
re hali" ers Aftcr th¢ ncar closurc of Whitchill N¢ighbourhood Ccntrc last ycllr Childcarc in thc Community continucs to work towards our three-year business plan to include w)ssible new premis¢s with a new business plan due out this year. ChildLare Services Out of School Care (OSC), has expanded and now has a waiting ]ist and schools that we do not havc the capacity to pick up from as yet. Any future premiges will look to take this into account. Nursery have continued to develop our outside space for the nur8ery giving the children more space and introducing gr¢¢n space, which h&s a rang¢ of benefits for th¢ children. They can now spcnd more titne oiitdoors, enabling thein to increase thc number of activities and cxpcrien¢es they havc. which aligns With Care Insp¢ctornte and Scottish Govcrnmcnt guidancc and may attract morc busincss and funding for our 5¢rvi¢¢. Mobilc Crcihc ihc mobilc crcchc scrvicL continucs to slowly incrcMc. Thcrc is Still somc unLCrtaiiity around how far demand will build up. Training Centre we continue to seek further timding for the Ihining Centre and develop a Childcare Training Academy rnodel. Page ?
deare l Tho uni Tlie ttustees present their report with the financi81 statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting, by Charitie8: Statement of Recummended Practice applicable lo churities preparing their accounls in accurdance with th¢ Financial Rc.rting Standard applicablL iJ] thL UK und Republic uf IrLland (FRS 102) (effebtivc l January 2019}. OWECTIVES AND ACTIVITIES Objectlves and alms OUT aims WoTk closely with par¢nts/carcrs and encourdgPC tli¢ dcvLI()pincnt of thciT child. To pi'ovidc a safc, sccurc cnvironmcnt for childrcn trj participatc in sclf-diwctcd play. To encoiira&Ne and develop new skills We aini lo nidke ihc niosl ofour oul¥id¢ ¥pac¢, togeiher wilh local place8 of inleresl To cn%urc all LhildLare staff arc qualifjcd to a high sland&rd. Our objectiveq To thke AoUnt of each child'4 individual needs, respecting their own routines and interests. To encourage Lhildr¢n't> partiLipation in all urcas of th¢ iurri¢ulum lislcning to what childrcn havc to say and valuing their rights. To develop each child's individual skills and knowledge, encouraging them to reach their full potential. TL) work as partncrs with parentCarer8 in 1 open and honest way, respecting th they are experL8 in thcir own children, To IidvL an involvcmL'nt with thc IoLal cummunity and lo (cuLh IhL' childrLn lo rcsp(%¢ ihLiT bUvund1ng% and cnvironmcnt To maintain safe working procedure.s amongst staff and children to U8e outdoor spaces to enable the children to experience risk and survival ski115 in a controlled environmenl. To support SVQ training, lo &'v¢lop skills and Confidcncc in aspects of Lhilikare. Pie 3
dear nThe muni FINANCIAL REVIEW Financlal position Childcarc In Th¢ Community's financial pcrforniancc thi8 year rc8ultcd in thc turnoycr of thc orgaiiisation incrcasing once again enabling us to sustain a small profit, This enables the organisation lo ineet the demands ()f the contiiiued increases in pcnsions and national insuranL'e contributions. puy struCrth dnd huurly rates as well as the inLrease demand on the organisations othcr ovLrhLads and Tur1n¥ cost5 to ensure our fan¥la1 sustsinability. Childcare In The c.ommunity continues to develop the childcaTC scrvices tri meet the demand of service iiscrs to eilsui'e the financial viability and the future ot.the organisation. ur conlinued partnership wilh South Lanarkshir¢ Council in providing nursery provision for the 2 lo 5 year old childr¢n has hugely contributed towardq the incomc generated in this financial year foi. the organisalion. Thc purchasc of thc mini-buts has cn#bl¢d us to cxtcnd our childcaL' S¢lVl¢LS Out with tho local coininunity which again ha.s in¢rctLscd dcrnand and rcsulicd in additional incomc in ihis financial ycar. Tlic Mobile Creclie Service whilst the demand has increased durinEi this fancIal year it is an area that the Board will prioritilie to idenlify iiew opporlunilie% and developmenl?i lo en8Lire ilb buLce?ib and 8ustaindbility. Thc Training Acudcmy &gain, during thi¥ pcriod hu(1 limitcd scop¢ for new incomc gcncratcd. Thercfore, the Board will continuc to explorc Ènd identify crcativc and flcxiblc opportunities to enablc thc Training Academy to improve on its financial position to eThqure it continues to contribute to the orgaiiisation'8 flliancial viability. Diirii]g Ihi4 fin&e1a1 yeai. C'hild¢are In The Communily has been able to secure exteriial funding from'.- South Ltuwk.81)irc CounLiI P&rtiLipatory Grunt South Lanarkshire Council Playscheinc Grant South Lanarkshire Council Voluntary Organisation (ifdnl Hugh FTrLs¢r Foundalion Rosy & Liddell JH Civil EnginL'6ring Cash For Kid8 The external fundins enables us to continue to irnpmve (Jur .service delivery and help buy much needed equipment and re.%ource4. This yearf% funding will enable new developinenls to include the Summer Holiduy Cunip providing n¢w opportuniti¢s und cxpbiiini¥s for thc. ¢hildrin in our surviLtiS, FUTURE PLANS The Board will closely monitor and review the fmancial position implementing any changFe5 #nd new developmen1% io meet the demand and exigencies of our service lo en%ure ihe financial viability of the organisalion. Wc will continuc to work with partners to explore and idcntity new opp()rtunities' fur our LhildLarc scrviLCS and training acddcmy to gcncratc ncw incom¢ to continuc thc suc¢¢ss of thc organisation dnd its sustainability. We will continue lo be crealive and innovative in our delivery of provision and ensure we maximise oiir flexibility of our scrviccs to mcct thc needs of parents and carcTS. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document is now registered with OSCR as a Scottish Charitable Incoryxlrated Organisation. Risk management Tki¢ Irustils hilVC a duty to id¢ntify and rLvicw the ri¥ks to whiLh tlic charity is L'xposcd and to cn5urL approprialc controls arc in placc to providL rcasonablc at>surancc against fraud and crror. Page 4
hildear ste Approved by ordff of the board of trustees on 8 September 2025 and signed on its behalfby: Pagc 5
ILde endent Eyiminerls Re he Tri I rL'port on the aLcounts for th¢ year ended I l March 2025 sct out on pages %evcn to slventecn. Respective responsibilities of trustees and ex#miner The charity's tnte¢S ait responsible for the preparation of the accounts in accordanc¢ with the temis of the chILIAeS ld Tstee Inve5tnicnt (Scotland) Act 2005 and the C,harities Account8 (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10( I ){a) tu (c) uf thL' ALLounts Rbgulatioiis (k)es not apply. It is iny responsibility to cxaminc the accounts &8 requircd undcr Section 44(1)(c} of the Act and to stafr whether partAcular n]atters bave come to my attention. Basls of the Independent exgmlner's report My examinalion w&% carried oul in accordance with Regulation I l of the Charities Account8 (Scotland) Regulalions 2006. An cxaminaiion inLlude8 a review of the acLounting ircords kept by the Lharity and a coinparison of tk accounts presented with those records. It also includes considcration of any unusual iterns or disclosurcs in the accounts, and s¢cking ¢xplanation5 from you as trustces conccrning any such matt¢rs. The proc¢dur¢s und¢rtakcn do not provide all the ¢vid¢nce that would b¢ required in an audit, And cons¢qucnily I do nol audil opinion on the view g)iv¢n by the d(UnIS. Independent examlner's itatcmcnt In connection wilh iny cxainination, no mattcr has come to my attention . ( l) which gives me reasonable cause to believe that, in any material respec( the requirements to k¢LT) COUntIng r¢Lord8 in aLLordance with Sclon 44(1)(a) of diL 2{5 Alt and RL'gulation 4 of thL' 2006 Accounts Regulations; and to prepare accounts which accord with the accounting records and to Comply with Rcgulation ll of the 2006 Accounts Rebiulalions have nol bLn rnLt; or (2) to which. in my opinion, attention should be drawn in order to enable a proper Lmderstanding of the accounts to be reached. J S Mackic & Co Ltd 8 Douglas Street Hamilton Lanatl(.shire ML30BP Page 6
CbLldea 'e In The ommuni 2025 Tolal funds 2024 Tutal fiJnd8 Unrcstri¢t¢d Rcstrictcd fimds funds Notcs INCOME AND ENDOWMENTS FROM Donations and legacies 941 8,946 9.887 23.861 Charitable Actlvltles Childcarc 381,691 381,691 349,743 Other ts?ding activities Investment income 4,423 360 4,423 360 3,883 Total 387.415 8.946 396J61 377,487 EXPENDITURE ON Raising funds 326 326 352 Charithble aetlvltlcs Childcare 3SO,758 J,845 354,603 353.792 Ciovcniance co&ls 9221 9221 6,283 Total 360,305 3,845 364,150 360.427 NETTNCOME 27,110 5,101 32.211 17.060 RECOIYCILIATION OF FUNDS Total funds brought forward 243J60 2221 245,$8J 228,521 TOTAL FUNDS CARRIED FORWARD 27Tr.470 7J22 277.792 245,581 The notes forni part of these financial staiemenls Page 7
Ilde InTh 2025 Total funds 2024 Total funds Unresrtricted Restricted funds fids. Notes FIXED ASSETS Tangible assets 14524 14,524 18,666 CURRENT ASSETS Debtors Cash at bank and in hand 9,593 265,230 9,593 272,S52 5,701 238,064 7,322 274,823 7,322 281145 243,765 CREDITORS Amounts falling due wiihin one year {1&877) (1&877) (16.850) NET CURRENT ASSETS 255,946 7J22 263,268 226,915 TOTAL ASSETS CURREiYr LIABILITIES 270,470 7,322 277,792 245,581 NET ASSETS 270,470 7J22 277,792 245,581 The noles fonn part of these financial stalemenls Page 8 continuc(L..
mllni FUNDS UnrLstt'ictcd funds: Gcncral fund South Lanarkshirc Council Centrica 10 270,470 240,1&) 1,200 2.000 270.470 243.360 Restricted funds: Cash for Kids Hugh Fraser Foundation South Lanakrshire Council Voluntary Org&nisation H Civil Engineering IJOl 3,00 1,721 2.221 iJoo 7J22 1221 TOTAL FUNDS 277.792 245,581 The financial stateiDcnts were approved by the Board of Trustc¢s and authorised for issuc on 8 September 2025 and were signed on its behalf by: The notes (Drnl part of these financial blatemenls Page 9
The ACCOUNTING POLICIES BY4sis of preparing the financial statemenls The finan¢ial slatemenls of the charity, whiLh is a public benefit entity uler FRS 102, have been prepared in accordance with the Charilies SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Prdctice applicable to charili&s preparing their accounLs in accordance with the Fin4inLial Reporting Standard appliLable in the UK and RepubliL of Ireland (FRS 102) (effective l January 2019),, binancial Reporting Standard 102 'The binancial Reporting Standard appjicable in tli¢ UK and Rcpublic of Ireland, and the Clwities and Tn)stee Invesinient (Scotland) Act 2005. Tlie financial Statements have been pi'epared under the hi.storical cost convention. Inconic All inLuii)L is rLLogmisLd in ihL StatLIMLnl uf FinanLi<il ALliviliLb onLL thL Lhurity hds cntiilcinLnt lo thc fund&. it is probablc that thc incomc will bc rCly¢d and th¢ amount can bc mcasurcd rcliably. Expendlture LiabilAlie¥ are recognised as expendilure as soon as there is a le881 or conslructive obligalion Lommirtliig thc uh'ity tu tliat cxpcnditurc, it is probablc that a transfer of L'LonomiL bLncfits will bc required in settlement and the amount of th¢ obligation Can be measurcd reliably. Expenditure is accounted for on an accruals basis and has bccn classified undcr headings Ilmt aggregatc all cost relaled to the category. Wliere costs cannot be directly attributed to particular headings they have been alloLaled to aclivilles on a basis LOiiSii+l¢iii with th¢ use ol. rc¥uurces. Tanglble flled &$sets r)cprcciation is provided at the following annual rdtes in order to writc off each asset over ils estimated usetiil lite. Play and nursery equipment Motor V¥hiclcs otyicc cquipmcnt 2(P/o on cosl 250/0 on rcduLing balanc 25 % on cost Taxatlon The charity is exempt from tax on ils charitable activities. Fund 4ccountlng UnrebtriltL fund5 lrtin (d in ac¢ordanL¢ with th¢ charitabl¥ objr¢tiv¢ti at th¥ dib¢rLtion of th¥ trustccs Restricted funds can only be used for particular restricted purposes within the objects of the charity. Re$lricLions arise when %pecified by the donor or wh¢n funds ate railed for particular reslricled piirposcs. Furthcr cxplanation of the nature and purpose of each fund is included in the notes to the financial statements. Hlre purchase and legslng commltments Rcntsls paid undcr oplrnting I¢3 are charged to the Statcment of Financial Activitics on a str&ight linc basis ovcr th¢ pcriod of thc Icasc. Penslvn costs and other post-retlrement beneflts The charity operates a defined contribuiion pension .scheme. Contributions payable lo ihe charity'8 pension qcheme are Charged io Ihe Slalemenl of Financial AcliviliGs in the peri lo which they rclatc. Pag¥ 10 continucd.-
ildcAre In T uni OTHER TRADING ACTIVITIES 2025 TotAI funds 2024 Total funds UnrestriLtcd funds Rcstrictcd funds Fundraislng events TraAnin8 277 4,146 277 4,146 1,874 2,009 4,423 4,423 3,883 INVESTMENT INCOME 2025 TotAI fund$ 2024 Total funds UnrcstTiCtcd Rcstricted funds funds Deposit account intcrcst 360 360 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for thv year ended 31 March 2025 nor for the ycar Lnded 31 Marcli 2024. Trustee8' exptnsei There were no trustees, eXnSe$ Paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS 2025 2024 Wages and salaries Social SLLUTity cos Other pension Losts 287,029 14J26 3,960 279,058 13,473 4,2_13 305J15 296,764 The average monthly number of employees during the year was as follows: 2025 27 2024 29 Service Provision No employtts r¢ceived ¢inoluma]ts in ex¢¢ss of £60,OIN). Pagcll continuLd..
ca COMPARATIVES FOR I'HE STATEMENT OF FINANCIAL ACTIVITIES Unrcstrictcd Rcstrtctcd funds funds Total fldS IliCOME AND ENDOWMENTS FRC)M Donations and legacies 3,2CK 20.661 23.861 Charltsble activides Childcarc 349,743 349,743 Othcr tradingi activilics 3.883 3,883 TotAI 356,826 20,661 377,487 EXPENDITURE ON Raisiiig funds 352 352 Charhtable aftlvllles Childcare 330,645 23,147 353,792 Govcrnancc cost8 6,283 6,283 Total 337,280 23.147 360,427 NET INCOMEI(EXPENDITURE) 19,546 (2,486) 17.060 RFCO]YCILIATION OF FUNDS Tvtal fundb bwught forwaril 223.814 4.707 228.521 TOTAL FUL¥DS CARRIED FORWARD 243,360 2,221 245,5111 Page 12 ontinucd...
dca om un TANGIBLE FIXED ASSETS Play and nursery cquipmcnt Motor vel)icles Office equipment Totals COST At l April 2024 AddAtions 16J18 22,795 10.019 667 49,132 667 At 31 Mah 2025 16,318 22,795 10,686 49,799 DEPRECIATION At l April 2024 Charge for yw. 15,755 5.699 4374 9,012 394 30,466 4,809 At 31 March 2025 15,896 9.973 9.406 35,275 NET BOOK VALUE At 31 March 2025 422 12,822 1.28l) 14,524 At 31 March 2024 563 17,096 1,007 18,666 DEBTORS: AMOUNTS FALLIIYG DUE WITHIN OIYE YEAR 2025 2024 Trade debtors Prep¢iyments 7,770 1.823 6,227 (526) 9,593 5.701 CREDITURS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 2025 2024 Trade creditorA Other creditors 139 18,7311 ,8X6 14,964 18177 16,850 Page 13 contAnue(L..
ildca In The ommuni 10. MOVEMENTIN FUNDS Nct movement in funds At 3113125 At 114124 Unrestrlcted thnds General fvnd South Lanarkshire Coiincil Centrica 240,160 1,200 2,ODO 30,3JO (1,2011) (2,IM)O) 270,470 243 J60 27,110 270,470 Restricted funds Ca4h for Kids Hugh frar Foundation South Lanakrshire Council Volunlary Organisatioii J H Civil Fngineering IJOI 3,000 1JOI 3.000 2,221 (500) iJoo 1.721 lJOO 2221 5,101 7a22 TOTAL Furyi)s 245.581 32,211 277,792 Nct movcmcnt in funds, includcd in the abovc arc as follows: Incornin resvur¢¢s Resourc08 expended Movement in funds Unrestrlcted funds Gcncral fund South L&narkshire Council Playschcmc ctrI 386,475 500 440 (356,165) (1,700) (440) {2,(KKI) 30JI0 (1,2llO) (2,IM)O) 387,415 (360J05) 27,110 Restrlcted funds Lash tor Kids Hugh Fruscr Foundation South Lnukr>ihll. Council Volunlary Organisation J H Civil Eli 1,925 3,000 (624) 1,301 3,000 2321 iJoo (2,721) (500) iJo inring (5110) 8,946 (3,845) 5.101 TOTAL FUTrIDS 396J61 (364,150) 32,211 Page 14 continued...
care I uni 10. MOVEMENT IN FUNDS- eonlinued ComparAtives for movement in funds Net movement in ndS At 3113124 At 114ll3 Unrestricted lunds (ieneral fvnd Souih Lanark8hir¢ Council CcntriLa 223,814 16,346 1,200 2,000 240,160 1,200 2,ono 223.814 19,546 243,360 Restrlcled funds Big Lottery - L',omrnunity Mains Grant South Lanakrshire Council Voluntary Oryanisation 4,707 (4.707) 2,221 2,221 4.707 (2,486) 2,221 TOTAL FUNDS 2211,521 17,060 24.5,581 Comparativc nct movcrnent in funds, included in the abovc arc as follows: Incoming resource8 Resources expended Movement in funds Unrestrietcd funds Genei'al fund South Lanarkshire CounLil Centrica 353.626 1,21YJ 2.000 (337,280) 16,346 1,20 2,0(K) 356,826 (337,280) 19.546 Restyicled funds Big Lottery - Community Mains Grant SLC Playscheme The Roberts'on Trust Hugh Frascr Foundation South LanakrshiTC Council Voluntary Organisation {4,707) (440) { i o.(K)o) (8,000) (4.707) 10,o(x) 8,0(K) 2,221 2,221 20,661 (23,147) (2,48C)) TOTAL FUNDS 377,487 (360,427) 17.060 Pag¢ 15 Lontinued...
ea 10. MOVEMENT IN FUNDS - continued A ¢urr¢nt year 12 months and prior year 12 months combined position is as follows.. Net movcmcnt in funds At 3113125 At 114123 Unrestrlcted funds General fund 223,814 46,656 270,470 Re>•tri¢t¢d funds Cash for Kids Big Lottcry - Community Mains Grant Hu&yh Fraser Foundation South Lanakr,qhire Coiincil Volunlary Organisatiun J H Civil Engineering 1,301 (4,707) 3.IK)O 1,301 4.707 3,0(K) 1,721 1.300 1.721 1,300 4,707 2,615 7,322 TOTAL FUND,S 2211,521 49,271 277,792 A current year 12 month8 and prior year 12 months combined net movement in funds, included in the above are &$ tollowy: InLomin resou¢8 RcsourL' expended Movcmcnt in fvnds Unre51rlcted fundj Gcncrnl fund Souih L&narksliiie Council PlaysLheme Centrica 740,101 1,700 (693,445) (1,7CK)) (440) (2,IKK)) 46,656 2,000 744241 (697,585) 46,656 Restricted funds C&sh for Kid.$ Big LK)tlery - CO]Unity M¥dins Grant SLC Playschcme The Robertson Trust Hugh Fraser Foundation South Lanakrshire Council Voluntsry Organisation J 14 Civil F..ii 1,925 (624) (4,707) (440) (10,(M)O) (8,(M)Q) 1,30) (4,707) 440 10.o(K) I I,o(x) 3,000 4,442 1,300 5(K) (2,721) 1,721 1.300 ineering (500) 29,607 (26,992) 2,615 TOTAL FUNDS 773,848 {724,577) 49,271 Page 16 continucd...
ca the Fiiiancial Slat¢m¢n ntin 11. RELATED PARTY DISCLOSURLS Th¢re were no related party tASactiOnS for the year ended 31 March 2025. Pagc 17
£biLdcai'e In mun 2025 2024 INCOME AND ENDOWMENTS Donatlons and legacles Cjrants 9,887 23,861 Other tradlng activltles Fundrnising cvents Training 277 4,146 1,874 2,009 4.423 3,883 Inve8tment Income Deposit account intcrcst 360 Chrdrlt&ble actlvllles Childcarc fc¢s 381,691 349,743 Total Incomlng resourees 396,361 377,487 EXPENDITURE Other trading oetivilies Bad debis 326 352 ChYdrlt&ble actlvltles Wages Social security Pensions Rent Insuran¢e Telephon¢ Postage and stationery Advertising Sundries Staff & volunteer travel Equipmcnt and Matcrials Cliildren's activitiesloutings Children's calering Training Lentre Wages Subscriptions Motor expenses 287,029 J4J26 3.960 9,501 2,845 1.042 661 432 ¥7¥ 2,923 3A92 lJ32 ioJii 111.536 2.479 2.646 279,058 13,473 4,233 9,131) 2,71)4 1,050 710 288 1,482 3,127 3,796 3,787 9,857 12,084 745 4,264 354,493 349,788 This page does not forni part of the statutory fulie1a1 statements PagL 18
de*re In ommuni neial Aetivi l March 2025 riorTh Year F.nd d 2025 2024 Support costs Informatlon te¢bnology Repairs and renewals 110 GovernAnee costs Accountancy and legal fees Professional fees Plant and machinery Motor vehiclea Comput¢r equipment 1,140 3272 141 4,274 394 1,2(XJ 2,864 188 336 9,221 10,287 Total rcsourccs expended 364,150 360,427 Net In¢om¢ 32,211 17,060 This page does not fonn part of th¢ ststutory flljancial Statemfflts Pagc 19