Charity number: CS001613
Company number: SC045175
(Scotland)
PALS (Play and Learning Support)
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 October 2024

PALS {Play and Learning Support)
Contents Page
For the year ended 31 October 2024
Report of the Trustees
Ito2
Independent Examiner's Report to the Tru5tee5
Ststement of Financlal Actlvltles
Statement of Financial Position
Notes to the Financlal Statements
6toll
Detslled Ststement of Flnanclal Actlvlttes
12

PALS (Play and Learning Support)
Report of the Trustees
For the year ended 31 October 2024
The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and
the ftnancial statements for the charitsble company for the year ended 31 October 2024. The Trustees have adopted
the provisions of Accountlng and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and the Republic of
Ireland IFRS 1021 (effective l January 20191.
OBJEcfivES AND AcfiviTIES
Oblectlves and alms
The Trustees have considered the Charity Commlsslon's guidance on public benefit and regularly revise the list of
objectives for which they are usually prepared to consider applicatlons for assistance.
The present list Is as follows..
l.To advance the health and relieve the needs of children and young people with additional support needs, and thelr
families, in North Lanarkshire and the surrounding area.
2.To provide recreational facilities and activities to those young people with the alm of improvlng conditions of Ilfe.
3.The charlty provides acttvitles for children and young people. aged between O and 18 year5 who have speclal needs,
together with their siblings. Activltles are held after school hours and take place throughout the year.
4,The charity provlde5 day trips and outlngs at weekend5 and during the school holidays.
5,Activide5 include dance, Sensations, soft play and swim and plav..
6.Activltles are exclusive to the charity which means parents can relax and the children can be themselves which helps
to improve theSr confidence, bulld lifelong friendships and gives parentslcareTs a base for support and friendshlp.
7.The charity trips include The Science Centre, Escape Rooms, Zip wire, Brlarlands Farm, Innoflate, Heads of Ayr Farm,
Canal Trips, Time Capsule, Kidz Town, Golf Town, Go-Karts and Rock n. Roller. There are also seasonal parties
Including Christmas. Easter and Halloween.
OBJEcfivES AND ACTIVITIES
Grantmaklng
The trustees continue to work hard to secure 8rants for the charity and speclal mentton is due to the hard work and
diligence of Samantha Lappin and Teresa Smith in this matter.
Volunteers
The trustees would like to advise that there is an ongoing requirement for continued support for the trustees and
volunteers to help us run acttvities and the outfngs we offer. The coming year will require parent5 and supporters to
help u5 run activitie5, and to step up and serve as a trustee. We look forward to welcoming them to our board.
ACHIEVEMENTSAND PERFORMANCE
Achlevements against objectlves
The principal activitles of the Trust are the activities arranged durin8 the year ended 31 October 2023 which are
detailed in the accounts. Recognition must be glven at this tfme to the hard work and creatlvlty of event co-ordinators
for all their ongoing hard work.
Th
would also like to place on record their thanks t(￿WhO stood down at Easter 2024 anc
ho took a leave of absence In mid 2024, for their hard work on behalf of the charity.
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PALS {Play and Learning Support)
Report of the Trustees Continued
For the year ended 31 October 2024
FINANCIAL REVIEW
Reser￿$
During the year to 31 October 2024 the trust received total income of £15.758 12023 £20,544) and total trust
expenditure of £17,08112023 £18,386). This resulted in a decrease in reserve5 of £1.32312023 decrease - £2,158)
and total funds carried forward of £33.54712023 - £34,8701
Goin8 concern
The trustees, consider the charity to be in a reasonable financial position and Is considered to be a going concern. For
the purposes of reserves held the trustees consider funds to be held as a mlnlmum of £20,000.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by a governlng document, a deed of trust and const6tute5 an incorporated charlty.
Recrultment and appolntment of trustee5
Trustee5 are appolnted by the board or by one of the organisations entitled to do so.
REFERENCE ANO ADMINISTRATIVE INFORMATION
Name of Charlty
Charlty reglstratlon number
Company reg55trailon number
Prlnclpal addres$
PALS (Play and Learnlng Supportl
CS001613
SC045175
Trustees
The trustees and offlcer5 serving during the year and since the year end were as follows:
Independent examlner
PM & Co Accounting Ltd
Office 14, The Muirfield Centre
IA South Muirhead Road
Cumbernauld
Glasgow
G67 IAX
Bankers
TSB Bank PLC
Royal Bank of Scotland PLC
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PALS {Play and Learning Support
Report of the Trustees Continued
For the year ended 31 October 2024
Approved by the Board of Trustees and slgned on Its behalf bv
25 March 2025
rgor%arL...
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PAL5 (Play and Learning Support}
Independent Examiners Report to the Trustees
For the year ended 31 October 2024
I report to the trustees on my examlnation of the accounts of the charitable company for the year ended 31 October
2024.
Responsibilities and basls of report
As the charity trustees of the Company land also its directors for the purposes of company lawl. you are responsible
for the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment
(Scotlandl Act 2005 I'the 21￿5 Act'l . the Charities Accounts Iscotlandl Regulations 2006 las amended) and the
Companies Act 20061'the 2006 Act'l. You are sadsfied that the accounts of the Company are not required by charity
or company law to be audited and have chosen instead to have an independent examination.
Having satisfied myself that the account5 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 eKamlnation of your charlty's accounts
carried out under secdon 44 llllcl of the 2￿5 Act. In carrying out my examination I have followed the requirements
of Regulation 11 of the Charldes Accounts1Scotlandl Regulations 2006 las amended),
Independent examlners statement
Slnce the Company Is requlred by law to prepare Its accounts on an accruals basss and Is reg15tered in Scotlandi your
examlner must be a member of a body listed in Regulatton 11121 of the Charlde5 Account5 Iscotlandl Regulattons
2006 las amended). I confirm that l am qualified to undertake the examination by virtue of my membershlp of The
Chartered Association of Certlfied Accountants, which is one of the listed bodies.
I have completed my examinatlon. I confirm that no matters have come to my attention in connection with the
examination glving me cause to believe that in any material respect..
l. Accounting record5 were not kept in respect of the Company as requlred by section 386 of the 2006 Act and
Re8ulaYon 4 of the Charitie5 Accounts Iscotlandl Regulations 2006 las amended); or
2. The accounts do not accord with those records with the accountin8 requirements of Regulation 8 of the Charities
Accounts1Scotlandl Regulatlons 2006,. or
3. The accounts do not comply wlth the accounting requlrements of section 396 of the 2006 Act other than anv
requirement that the account5 give a 'true and fair view,. whichls not a matter considered as part of an independent
examination; or
4. The accounts have not been prepared in accordance with the methods and prlnciples of the Statement of
Recommended Practice for accounttng and reportin8 by charltie5 applicable to charlttes preparing their accounts in
accordance wlth the Flnancial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters In connecdon with the examination to which attentton
should be drawn in thi5 report in order to enable a proper understanding of the accounts to be reached.
PM & Co Accounts"ng Ltd
Office 14, The Muirfield Centre
IA South Muirhead Road
Cumbernauld
Glasgow
G67 IAX
25 March 2025
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PALS (Play and Learning Support)
Statement of Financial Activities (including Income and Expenditure Account)
For the year ended 31 October 2024
Notes
Unrestrlcted
funds
2023
Income and endowments from:
Donations and legacies
Charitable activities
Other tradlng activites
Totsl
9,207
3.067
3,484
15.758
14,670
3.165
2,709
20,544
Empendlture on:
Raisin8 funds
Charitable actSvities
Totsl
1924)
116,1571
(17,081)
18381
117,5481
(18,386)
617
Net Incomelexpendlture
Reconclllatlon of funds
Total funds brought forward
Totsl funds carrled forward
11,323)
2,158
34,870
33,547
32,712
34,870
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Registered Number .
SC045175
PALS (Play and Learning Support)
Statement of Financial Position
As at 31 October 2024
Notes
2024
2023
Current assets
Cash at bank and in hand
34.117
34,117
1570)
35,410
35,410
15401
Creditors: amounts falllng due wlthln one year
12
Net current assets
33,547
33,547
33,547
34,870
34,870
Total assets less current Ilabllltles
Net assets
34,870
The funds of the charlty
Unrestricted income funds
Total funds
13
33,547
33,547
34,870
34,870
For the year ended 31 October 2024 the company was entitled to exemp￿On from audit under section 477 of the
Companies Act 2006 relating to small companles.
The members have not required the company to obtain an audit of Its accounts for the year in questton in
accordance with sectlon 476.
The trustees acknowledge thelr responslbilities for complying with the requlrements of the Act with respect to
accounting records and the preparation of accounts. These accounts have been prepared in accordance with the
provisions applicable to companies subject to the small companies, reglme.
The flnanclal statements were approved and authorlsed for issue by the Board and slgned on its behalf bv:
Trustee
25 March 2025
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PALS (Play and Learning Support)
Notes to the Financial Statements
For the year ended 31 October 2024
l. Accounting Pollcles
Basis of accountlng
The financial ststements have been prepared under the historical cost convention, except for investments which
are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP
IFRS 1021 'Accounting and Reporting by Charities- Statement of Recommended Practice applicable to Charl￿e$
preparing their accounts in accordance with the Flnanclal Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021 {effective l January 20191,, Financial Reporting Standard 102 the Financial Reporting Standard
appllcable In the UK and Republic of Ireland IFRS 102}, and the Companies Act 2006.
PALS IPlay and Learning Support) meets the definltlon of a publlc beneflt entity under FRS 102. Assets and
liabilities are initially reco8nised at historical cost or transaction value unless otherwise stated in the relevant
accountin8 policy notelsl.
2. Income from donations and le8a¢les
2024
2023
Unrestrlcted funds
Donations recelved
9,207
14,670
9,207
14,670
3. Income from charltable artlvltles
2024
2023
Unre5trlcted funds
Receiptsfromfundroising
octlvities
Income from charitable
activities
3,067
3,165
4. Income earned from other actlvltles
2024
2023
Unrestrlcted funds
Fund rai5in8 events
3,484
2,709
3,484
2.709
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PALS (Play and Learning Support)
Notes to the Financial Statements Continued
For the year ended 31 October 2024
5. Expendlture on other trading aclivities
2024
2023
Unrestricted funds
Fund raising events
Support costs
924
680
158
924
838
6. Costs of charltsble actlvltles by fund type
2024
2023
Unrestrltted funds
Receipts from fundraisin8
actlvlttes
Support costs
15,068
16,726
1,089
16,157
822
17,548
7. Costs of Charltable acilvhl•s by artlvlty type
2024
2023
ActlvFtles undertaknn dlrectly
Receipts from fundralsing
activities
Other charitable actlvlties
15,068
16,726
1,089
822
16,157
17.548
. Anatysls of support costs
2024
2023
Management
Governance costs
158
1.089
822
1,089
980
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PALS {Play and Learning Support)
Notes to the Financial Statements Continued
For the year ended 31 October 2024
9. Net In¢omellexpendlturel for the year
This is stated after char8in811creditingl'.
2024
20Z3
Auditor's fees
570
468
10. Partl¢ulars of employees
2024
2023
Charity employees
11. Cornparatlve for the Statement of Flnanclal Actlvltles
The comparatFve year values on the Statement of FSnanclal Acdvltes are for unrestrlcted funds.
12. Credltors." amount5 fallin8 due wlthln one year
2024
2023
Accruals and deferred Income
570
540
570
540
13. Movement In funds
Unrestrkted Funds
B•lance at
0111112023
Incomin8
resources
Outgolng
Balance at
resources 31IIQI2024
General
General
34.870
15.758
117,0811
33,547
34.870
15,758
117,0811
33,547
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PALS (Play and Learning Support)
Notes to the Financial Statements Continued
For the year ended 31 October 2024
Unrestricted Funds- Prevlous year
Balance at
0111112022
Incamlng
resources
Out8oln8
Balance at
resources 3111012023
General
General
32.712
20,544
118,3861
34,870
32,712
20,544
(18.386}
34,870
Purpose of unreslrlcted Funds
General
The general fund includes all income from donations and other fundraising actlvltles from which the trust
charltable activittes and operating costs are paid.
Purpose of restrlrted funds
General
The restrlcted fund represents the capitsl of the trust,
14. Analysls of net assets between funds
Nrt current 14•t Ass•ts
•ssets I
Illablllttesl
Unrestrlrted funds
General
General
33,547
33,547
33,547
33,547
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PALS (Play and Learning Support)
Notes to the Financial Statements Continued
For the year ended 31 October 2024
Prevlous year
N•t currert f+lÈtAssèts
a55ets I
Illabllltles)
Unrestrlrted funds
General
General
34.870
34.870
34A70
34,870
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PALS (Play and Learning Support)
Detailed Statement of Financial Activities
For the year ended 31 October 2024
2024
2023
INCOME AND ENDOWMENT
Donatlons and le8ac*s
Donations
9,207
14.670
9,207
14,670
Charitsble artlvlties
Income from charitable athvlties (Recelpts
from fundraising activities)
3,067
3,165
3,067
3,165
Other tradlng actlvities
Fund raising events
3,484
2,709
3,484
2,709
Total In¢omln8 resources
EXPENDITURE
Othei tradSn£ actlvltle5
Fund ralsln8 events
15,758
20,544
19241
16801
(924)
(680)
Charltable artlvltles
Cost of direct charitable actlvity (Recelpts
from fundralslng activities)
115,0681
116,7261
{15,068)
(16,726)
SUPPORT cosrs
Management
Fundraising Management
11581
(158)
Governance costs
Governance costs Iother charltable activities)
11,0891
18221
{1,0891
{8221
Total resources empended
(17,081)
(18,386)
Net Expendlture
11,323}
2,158
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Thls Dage does not form oart of the statutorv finantial statement5