Docusign Eryvek>pe ID.. ACFDF962-1 F684D69-80FE-9E200688C16D REGISTERED CHIIRITY NUMBER: SC045461 ort of the Tru$t¢¢s aTrd Ullaudlted FlnAnclRI ¢atem¢nts for the Year Ended 31st MArch 2025 for Orchard Grove Kinder V4rten Rogerson & Goldie Chartered Accountants 29 Portland Road Kilniarnock KAI 2BY
Docusign Env8lopa ID.. ACFDF962.1 FBD69-8OFE-9E20o688c16D Orch#rd Grove Klnder arten Contents Df the Finxndal Statement for the Year Ei nded 31st Mar¢h 2025 Pag¢ Report ofthe Trustees Independent Examlner's Report Statement of Financlal Actlvltle8 BAlftnee Sheet Notes to the Fln8n¢iAI StAtements Detalled Statement of Flnanclal Actlvities 10
Docu*vJn Env8lap8 ID,, ACFUF962-1FB84Deg.8?FE.9E200688C160 OrcbArd Grove Klllder
rten
or fnr tlie Yerlr Endcd 115¢ Trlarch 2025 Th¢ Irustfjs prcscnt thcir report with Ihr finanbial slalernenli of the chaTity for Ihc ycai- ciidcd 31 sl March 2025. Thc 'ustee8 have adopted tli¢ provisions of AcGQiU]ting and Keporting by CTh4ritie8,' StatettLeTLt of Recommended Pra¢lice applicable to charities pr¢paring tbeii. ac¢ouThis in abcoidance with the Fiiiancial Reportilig Stand2rd applicAb:¢ in the UK Èlnd Repiiblic ot. Ircland (FRS 102) (etreL'Live l Jimul 2019). 014JLCTII'ES AND ACTIVII'ILS char1tble purposos 'I'he advanL¢Ln¢iil of cducllrion of pre-Bcbool cliildrell ld the provision of rwLEationai facilities, or the oi¥anisatioii of rL'crLalioThul 4LtiviliL'¥, wilh Ihc objccl of iniprovin8 the Londiliotis uf life for ibe persons lor whoL]) thb tULililie8 or activitics orc primarily iiitthidod. FTNANCIAL REVIEW, Rlxcrvcs policy As a resiill of the deficit of £26,582 diiring the period, the trust held uttrestrietèd re8ervcs of £377,198. Th¢ policy is lo E]old Jninimum Ltseryes of iix Inonth.4 running ¢08L8 toge¢]1 witl) ai)y potential reduudauoy ¢o,8ts and lh¢ tnLS'le¢s Lo>nsidei' IhaL (he iu)restri¢t¢d ftiuds 01 £377,198 to be sufficAellt to Colltmue lo fulfil th¢ clwitable obje¢liYes for tl)e forCeabl¥ tiiture. STRLTCTIIRE. c.olr FRNANC.V. AND mAAGEMENT ('iovernlng docurnont 'I'he churity is ¢ontr()Il¢d by ils govornin¥ docuiiienl, a deed of trust and Collstitules an unincorporated d]arity. REt4'ERENC'E ALYD ADMINI%'TRA'I IVL Db'l'AII,8 Regi¥ttsred Charlty Thumber 8CNfj461 Pri114'1 Trii$teei Indi'pendenl F.ximlner Ri)gcis0Tr & (Toldic Chai'lered Accountants 29 Ponldnd Ru8d Kilni&niock KAI 2BY Appi'DVLxI by urdgr of ilic boArd of iiNsteey 0112 SLplciiiber 2025 and yigncd on its bL.IwlL' by,. Pagc I
Do¢usign Env•lop8 ID., ACFDF962-1 FB84D69.80FEJaE20C688C16D elldent Ex4miner'.9 Re )ort tn the Trii&te.es of orc.hard Cjrove Klnde rten I report oil the aGcoun¢S for tlie year eiided 3 1st Marckn 2025 s¢t out on pagcs threc lo nine. Tl]¢ ¢.iarily's trust¢¢5 responsiblc for the preparatinii of the aLcount8 iii accordance with the terms af die chltieS and TrUse Invcstmenc Iscotlaiid) Act 2U05 ld the Charities AOUnt$ (Scot]Ld) Regulalioiis 21K16. '1'he charity's trusfres Collsider that the aiidit reqiiirement of Regiilation l O( l)(a) (c) ot tkn A¢¢ounts Kegulationg doc8 not dpply. It is tny respons'ibility to examine tl)e aLL'OUtitg L8 requii'ed under Section 44(1)(c) ot- the Act and to sli¢ te wheththr partlLulllr hai'e cotne lo Iny attention. 14thsiy of tlie llldLpendLni exthmliier's report MJ. examiii&tion was carlied oiil ui 1lL¢vr(lce with R¢b7ulalioii I l ot the Charities Accounts IScLiiliind) Re71&11n8 2006. An ¢x4riiiiiatlUll iLILliiclLs li rtvieTh' i)f tlic accoiiiitii)g records kept by the charity and Et Coinp&rIUA of the o¢coiiiits PL'cxLiiiLd with tlio3c rocords. It hlqo includes ¢oiisideralion of ¢iny unligu1 itcin.% or disclosur¢& in the accounts. and accking explAnations froni }'uu I'n151& cDncLniing any SULFI maii¢r8. The pro¢edures uiidertaL"en do uol prnvide all tlie evi(l&muL thal w(iuld bc rLquifL(l ii) an audiL, and ¢1$eque1]tlY I dts iiut ¢xpress an audit (>i)ininn oli tli¢ view given by thL acL()Iinl8. lnilpendOnt e%4miner'N stAtement In Lonnection with ifLy examination, no rnatter has come to m> altrntian.. (l) whi¢h gives me t¢&gon&ble caiL8e to believe thal, in any nt¢ri&l respect, th¢ r¢qLllrements to kttttp accountiiis re¢urd& in accOrdtce with bection 44(1)(i) vl the 2005 ALI and Ilegulalioii 4 ot. the 2006 Acciiunts Kegulalioiis,. and to pr¢pb2fe 4iLLOLillts which al,rd with the ac¢oiintiiig record& attd to comply wilh R¥¥LIIMLiOli 8 of tho ?01)6' A¢¥tTriinli Regulalioii$ av¢ not been mLt' ur (2} to which. in my upini()n, èLll¥ntiun fiholild bc druwn in order to enable a proper iinderstan(ling of th¥ %L'Lount8 to bc ru'thchcd, R()b)Lr.si)ii & (Toldie (.":harlered Accoiiniants 29 Portlan¢l R(ia(I KiltTl8lllVLk KAI 2BY 2 September 2025 Pag¢ 2
Doeuslgn Envslopè ID.. ACFDF962-1 FB84D69-80FE-gE200688C16D Orchard Crove Kinder Arten Statement of Fin4nci41 Actlvltles for the Yeir End¢d 31st Lllarch 2025 2025 Total funds 2024 Total funds Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donatiolls and legacies 159,561 276,969 436A30 416,884 Other Iradiiig activities 531 531 580 ToÉiil 160,092 276,969 437,061 417,464 EXPENDrruRE ON Charitable activities Charitable 186,674 276,969 463,643 428,909 NET (EXPENSES)IINCOME (26,582) (26,582) (11.445) RECONCILIATION OF fiUNDS Total fund$ brought forwird 403,780 403,780 415,225 TOTAL FUIYDS CARRIEI D FORWARD 377,198 377 198 403 780 Tlie nolcs form part of these financial statements Page 3
Docuslgn EnveloFe ID.. ACFDF962-1 FB84069.80FE-9E200688C.16D Orcliard Gr Inder Arte Balance Sheet .11st NIirch 202 2025 Totsl runds 2024 Total fiinds Unrestricted funds Li¢strict¢d fund8 Notes CURRENT ASSETS Debtors L&sli Élt ballk and in hand 470 383,773 470 J83 773 391 410 384,243 384343 41 Ql,673 C'REDITURS Almiiurils talling due withiii onc ycar (7.045) (7,045) (6,89.3) NET CLRREiYf ASSETS 177 198 377 198 403 780 TOTAI, ASS.1,,8 T.,F,SS CIIRRF,NT LIABILII'ILS 377,198 177.198 403,780 NE,T A,SSFT8 377 198 377 198 403,780 FUND,8 IlnresiLlrted funds K¥striLled Luiids 377,198 403,780 TOTAI, FLIND 377 198 40.4 780 'I'he fm&illcial stiit¢m¢nib werL' appi'ovcd by tlic Bu.11 <) I. Trnqlcc8 Riid outL)orised tor ibsu¢ un 2 Sept¥rnbci 2025 and w¥ro %lbTricd i)i) I1. bLliuif liy.. The notes form parl of the5¢ financial ststements Pa8¢ 4
Docuslgn Envelope ID.. ACFDF962-1FB84D69-80FE-9E2D0688C16D Orehard Grove Klnder artell Note$ to the flinanci1 Statement5 for the Year Ended 31st March 2025 ACCOUIYTING POLICIES Basis of preparing the financial 8tatements The financial statetnents of the chai'ity, which is & public benefit entity under FRS 102, have been prepared in Lcrordance with the Charities SOiiP (FRS 102) 'Accounting and Rq)orting by Charities.. Statement of Recommended Piactice applicable to Chl¢S preparing their accounts in accOrd]Ce with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102) (effective l J&iiiary 2019),, Financial Repotting SiaLidard 102 'Th¢ FiTJancial Reportiiig Slaiydard applicable in the UK aiid Republic of Ireland, and ibe Charities and Trustee Iiivestntrnt (Scotland) Act 2(105. The financial statements have beejj prepar¢d under the historical cost convention, Tliis is tlie first year that tlie conipany has presented its financial statements in accordllnce witl) the provisions of Section l A "Small Entiti¢8" of FRS 102 issued by the Finf4ncial R¢porling Council. Tlig last financial statements uiider pi'evious UK GAAP were for the period ended 31 March 2016 and the date of Iransilioll to FRS 102 was therefore 8 February 2016. No clwiges were reqiiired to the financial 8ta¢¢ments for the year ended 31 March 2016 previously reported under UK GAAP. Inclime All in¢oine is recognised in the St&tement of Finuncial Activities once tiie charity has entitlemeiit to the Funds, it is PLobuble tliat the income will be received and the amount can be measured reliably. I xpendlture Liabilities are recognised as expenditure as soon os there is a legal or ¢onstructive obligation committing the charity lo that expendittii'e, it is probabl¢ that a transfer of economic benefits will be reqiiired in s¢ttl¢m¢nt &nd the amount of the obligation can be rn¢asured relittbly. Expendittwe is accounted for on an accruals basis alld kns beell cl&ssified under hoadings diat ug81'egate all cost i'elated to Ihe Category, Where costs cawiol be directly a¢tribiiled to particul headings they have beerA allocated to activities on a basis consistent with the use of resources. Taxation Tlie charity 18 exempl from tax on ils cbarithbl¢ activities. Fund Aeeounting Unrestricted funds can be iised in &¢cordan¢e witli the charitable objectives at the digcretion of the tni8tees, Re81ricted funds can only be led foi particular restrlcted purposes within the objects of the charity, Restrictions arise wheii speci'fied by Ihe donor or when funds are raised tor particiilar irsiricled puyposes, Further explanation of tbe nattire and piii'pose of each fiind is included in the notes to the fLnaLicial statements. OTHER TRADING ACTIVITIES 2025 2024 Fundraising events 531 580 P&ge 5 ontinuÉd..-
Docusign Envelope ID.. ACFDF962.1 FB84D69_8DFE_gE200688C16D Orchllrd Grove Killder rteii Notes to the Financial St&tement$ eontinued for the Year Ended 31st Mareh 2025 TRUSTEES, REMUNEIL4TION AND BENEfiITS Tliere were no ttiistees, remuneration or other benefits for the year ended 31 st March 2025 nor for the year ended 3 1st MtETch 2024. Trustees, expenses There were no tnisl'ees, expenses paid for the year ended 31st March 2025 iior for the year ended 31 st Marcli 2024. COMPATL4TtVES FOR THE STATEMENT OF FINANCIAL ACTIVtTIES Unr¢slricted funds Res11'ict¢d funds Total funds INCOME AND ENDOWMENTS FROLVI Donations and legaiies 144,199 272,685 416,884 Other trading activities 580 580 Total 144,779 272,685 417,464 EXPENDITURE ON Charltable activities Churitable 156,224 272,685 428,909 NET INCOME (11,445) (11,445) RECONCILIATION OF FUNDS Total fuDdJ brought forwArd 415,225 415,225 TOTAL FUIYDS CARRIED FORWARD 403,780 403 780 DEB TORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YE< AR 2025 2024 Other debtors 470 391 P&ge 6 contiuued...
Oocusign Envelope ID.. ACFDF962_1 FB84D69_80FE_9E200688C16D Orchard Grove I<inder rten Notes to the Flnanclal Statements . contlniied for the Ye&J' Ended 31st March 2025 CREDITORS: AMOUNfs FALLING DUE WITHIN ONE YII AR 2025 2024 Othei. creditors 7,045 MOVEMENT IN FUNDS Net movetnent in funds At 31.3.25 At 1.4.24 Unrestrlcted funds General ftind 403,780 (26J82) 377,198 Restrlcted funds GCC Staff Costs GCC Provision of Seivices TOTAL FUNDS 403,780 377 198 Net movement in fvnds, incliided in the above are as follows,. Incorning resources Resources expended Movemwit in funds Unrestricted fuJid8 General nd 160,092 (186,674) (26,582) RestriLted funds GCC Siaft Costs GCC Provision of Services 15,049 261920 (15,049) 261920) 276 969 276 969 TOTAL FUNDS 437 061 463 643) 26 582) Comparativ¢s for moY¢m¢nt In funds Net Inoveinenl in funds Ai 1.4.23 31.3.24 Unrestricted funds General fund 415,225 (11,445) 403,780 Restricted funds GCC Staff Costs GCC Provision of Setvices TOTAL FUNDS 415,225 11,445 403,780 Page 7 continued...
Docusign Envelope ID.. ACFDF962-1 FB84D69-80FE-9E200888C16D Orchard Grove Killder rten Notes to the Financial Statements - continued for the Year Ended 31st March 2025 MOVELWIENT IN FUNDS - contlnlled Comparative net movement in fLmds, iticliided in tbe above are as 'follows: Resources expended Moveillent in fuiids resources Unrestrlcted funds General tuiid 144,779 (156,224) (11,445) Restricted lunds GCC Staff Costs GCC Provisioii ol Services 13,741 258,944 (13,741) 258,944) 272 685 272,685 TOTAL FUNDS 417,464 428 909) 11,445) A current year 12 niontl]s and prior year 12 months coinbined position is a5 follows; Net movement in fui)ds At 31,3,25 At 1.4.23 Unreytrictèd funds Gener1¥ l ftind 415,225 (38,027) 377,198 Restrlcted fund8 GCC Staff Costs GCC Provision of Services TOTAL FUNDS 415 225 38 027) 377,198 A current y¢aL 12 months and prior year 12 month8 ¢oinbined nel movement in fiinds, included in tiie above are as follows.. Incoming resources Regources expended Movement in funds Unrestrfi¢¢¢d funds Geueral fiind 304,871 (342.898) (38,027) Re51riLted funds GCC Staff Costs GCC Provision OE services 28,790 520,864 (28,790) (520,864) 549 654 549,654) TOTAL FUNDS 854,525 892,552} 38,027) Pagc 8 continLltd...
Docusign Env81op8 IO.. ACFDF962_1FB84D69.80FE-9E200688C16D Orehard Grove Kinder Arten Notes to the Fini)nclal Statements . continued for the Year Ended 31st Miireh 2025 RELATED PARTY DISCLOSURES Tlier¢ were no related party transi< ¢tions for the ye&r ended 31 st March 2025. RESTRICTED FUNDS Olasgow City Council 1]IS were received for staff wages, Glasgow City Coun¢il fees were received for the supply of Services. P&ge 9
Docusign Envelop8 ID., ACFDF962-1 FB84D69-80FE-9E200688C16D Orchard Grove Kinder artell Detailed StAtement of Financi1 A¢tivities for the Year Elided 31st Mai'ch 2025 2025 2024 INCOME AND ENDOWMENTS Dona¢lons %nd legacies Giauts Fees 15,049 421481 13,741 403,143 436,530 416,884 Other tradlng aetivities Fuiidr&ising events 531 580 Tot#1 incoming resources 437,061 417,464 EXPENDITURE ChArltable actlvltlej Wages & NIC Pensions Travelling & trips Refreshments & snacl($ Office expeiises Equipment Gifts Repairs & rn&intenance Premises Costs Sundry 384,395 6,189 92 25,160 883 5,009 353,576 5,099 109 21,377 839 3,879 582 4,572 30,860 I,650 5,999 24,100 453,905 422.543 Support costs ri InAnce Bank charges 102 84 GovernanLe LlJStS Legal & professional fees 9,636 Tot&1 resources expended 463 643 428 909 Net (expenses)lincome 26,582) 11,445) This page does not forn] p* of the statutory fancIal state[ntS Page 10