•• The Learning Tree Partnership The Learning Tree Partnership (SCIO) Report & financial statements for the year ended 31 March 2025 Registered Charity No. SC046044
Report and financial statements Year ended 31 March 2025 Charity Information Charity Name The Leaming Tree Partnership (SCIO) Trustees Charity number SC046044 Principal address 32-34 Guthrie Port Art)roath Angus DD11 1RN
Report and financlal stalements Year ended 31 March 2025 Contents Page Trustees report Independent Examiner's report Statement of receipts and payments Statement of balances Notes to the financial statements
Report and financial statements Year ended 31 March 2025 Trustees Report for the year ended 31 March 2025 The trustees are pleased to present their report together with the financial statements for the year ended 31 March 2025. Structure, Governance and Management Constitution The Charity is a Scottish Charitable Incorporated Organisation (a SCIOI. It was registered in its current legal form on 12 OGtober 2015. It has a two-tier structure consisting of the Members and the Board ofTrustees. Appointment of trustees Trustees are appointed in accordance with the constitutK)n. Charitable purposes The organisation's purpose is the advancement of education for people with leaming disabilities through.. The provision of learning courses The operation of a retail outlet providing worf< skills training The provlsion of support and guidance tovRrds employment, self-employment and social enterprise development Activitles In the year under review, we continued to provide training to people with a learning disability, We carried out group training sessions and one-to-one training, with a focus on customer service. We also offered people the opportunity to undertake the ASDAN Employability quaIrfat1On. Practical learning and training took parl in our charity shop where learners were supported to lake part in all aspects of working in a retail environment. Achievements and Performance During this year we supported over 50 people with a learning disability {our learners> with their tralning and wlth their volunteering roles in our book shop and training centre. Learners were supported in their trainlng and volunteering by three staff members and 11 learning support volunteers. There was training held for new learners and Learning Support Volunteers throughout the year as well as online training for staff members. Sales and customer footfall has remained steady despite exlensive roadworks and road closures in our street which started in April 2024 and remained in place for the rest of our financial year. From funds raised from The Kiltwalk in 2023. work was carried out on our kitchen area in August 2024 to make it accessible for everyone who attends The Learning Tree. This includes space under worktops for wheelchair users, pull out drawers replacing hard to access cupboards, mid-level fridge accessible to all. The design and flnish of the kitchen was agreed wlth the people we support and all idoas considered. We undertook a project looking at vRys for people to move on from the Learning Tree and inlo opportunlties, where appropriate. This has been successful at the first stage with the introduction of learning and progression training portfolios. The inlention is to implement the training portfolio at the second stage of development in a learner's progression. Various fundraising events were held through this financial year including several raffles, tombolas, a yearly bag pack at a local stjpermarket and a chocolate bingo. A local hotel hosted their monthly charily quiz night with proceeds coming to The Learning Tree.
Report and financial st8tements Year ended 31 March 2025 Trusteos Report, continued We had a slall at a local nursery 2nd garden centre open day event and gave talks at IcK81 groups raising awareness of The Learning Tree. Financial Review Income for tre year totalled £107,643 (2024.. £75.749) and expendlture was £89,750 (2024.. £77.017), resulb'ng in a surplus of £17,893 for the year. There was a surplus of£2.555 in unrestricted ndS and a Surplus of £15.338 relating lo restricted funds. ThSs year our grant funding was up and Income from shop sales also increased. Fundr8islrNJ inrrJme was down because the fundraising from the Klllwalk took place in the prevlous year. Costs were higher thls year due to the kitchen refiJrbi8hmenl, two payments for ASDAN Membership {due to liming) and wages increases to ensure Ihal all wages are paid at the Real Living Wage. All other ¢05ts remained at roughly Ihe $8me level 85 the preVuS year. Again, this year we received many very kind donations from various individuals, groups and organi8alions, all of which were gratefully received. Unrestricted reserves at 3151 March 2025 are £32,814 (2024.. £30,259) (including designated funds of £5,000} Restricted reserves at 31>1 March 2025 are £32.162 (2024: £16.824). Reserves policy This Reserves Pollcy relates to our Unrestricted Fund8 only. At the end of the finarrial year our Unrestricted Funds balance was £27,814 {2024 - £24.842). Designated or restrlcted funds are presented separately In oui Annual Accounts on pa9e8 8 and 9, respectively. We Intend lo maintain our reserves at a18vel which is at least equivalent to Ihree months core runnlng c081s. This will ensure that adequ81e funds are held to support any slK)rl-term shortfall In IncJ)me, which will enable the organisalion lo continue to fulfil its obligations. Plans for future period W8 wlll put into practice our loarning from the pilol project and will continue to review and develop pathways which will allow people to rnove on frorn The Learning Tree and achieve their personal goals. We wlll contlnue lo deVep and publicise Ihe book shop and build up this income generating elemgnl of the organlsation. Approved by the Trustees and signed on their behalf by:
Report and financial statements Year ended 31 March 2025 Independent Examiner's Report to the TteeS of The Learning Tree Partnership (scio) I report on the accounts of lh8 charity for the yeai from 1 April 2024 to 31 March 2025 which are set t on pages 5t0 10. Respective responslblllties of trustees and examiner The ¢harily's Irustees are resp)nslble for the preparation of the accounts in accordance with the tems of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts {Scotlandl Regu181ions 2006. The charity trustees consder that the audit requirement of Regulation 10{1) (d) of the 2006 Accounts Regulations does not apply It is my responsibility to examine the accounts as required under sedion 44{1) (c) of the Act and to stale whether partlcular matters have come to my attention. Basls of independent examlner's statement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examlnation includes a review ol the accounling records kept by the chartty and a comparison of the accounts presented with those records. It a180 includes consideration of any unusual items or disclosures in the ac¢ounls 2nd seeks explanations from the trustees concerning any such matters. The procedures undertaken do nDt provide all the evidenc8 that would be required in an audlt, and consequently I do not expre88 an audil opinion on Ihe view given by the accounts. Independent examlner's statèment In the course of my examinats'on, no matter has come to my attentron 1. which glves me reasonable cause to belleve that in any material respect the requirements.. to keep accounting records in accordance with Section 44(1 > {a) of Ihe 2005 AGI £r Regulation 4 of th8 2006 Accounts Regulations lo prepare accounts which accord with the accounting records and comply with Regulation 9 of th8 2006 Accounls Regulatsons have Ml been met, or 2. to whlch, in my Opinion. attention should be drawn In order to enable a proper understandlng of the accounts to be reached, 'Igus Ac,- -oJnlaiiiy Ltd 5a Dishlandtown Street Arbro8th DD11 IQX Date: |,.{Lo2g
Report and financial statements Year ended 31 March 2025 statement of Receipts and Payments for the year ended 31 March 2025 Recelpts Note Unrestricted Funds Restricted Funds Year ended 31 March 2025 Year ended 31 March 2024 Donations and legacies Grants Fundraising Shop Sales other income 7,369 8,500 2,776 34,094 100 7,369 63,188 2.892 34,094 100 3,185 30,250 11,117 31,197 54,688 116 Total receipts 52.839 54,804 107,643 75,749 Payments Fundraising costs Costs of charitable activities Governance costs.. Professional Fees 1,762 46,494 1,762 87,748 1,828 74,949 41.254 240 240 240 Totsl payments 48,496 41,254 89,750 77,017 Surplusl(Deficit) for Ihe period Transfers between funds 4,343 13,550 17,893 (1.268) (1,788) 1,788 SurplusllDeficitl for the period 2,555 15,338 17,893 11,268) Balance at 1 $1 April 2024 30,259 16,824 47,083 48,351 8alance at 31$1 March 2025 32,814 32,162 64.976 47.083
Report and financial statements Year ended 31 March 2025 Ststement of Balan8 At 31 Ivlarch 2025 Unrestrted Funds Restricl&d Funds Total 2025 Tctal 2024 Opening Gash at bank and In hancl 30,259 16,824 47.083 48.351 Surplu81(deficlt) for the period 2.555 15,338 17,893 (1,268> Closing cash at bank an(1 In hand 32.814 32,162 64,978 47,083 Cash at Bank and In Hand 2Q25 2024 Bank current accounl 64,465 46,548 Soldo aecount eBay account Cash In hand 155 109 247 64,976 194 110 233 Llabllltlès 2025 2024 HMRC - PAYEINIC IrKlependent Examinatlon 642 240 555 240 Approved by the TrLlStee5 2nd signed on their behaff by: Dale: a&1 i&1 aozs
Report and financial statemenls Year ended 31 March 2025 Notes to the accounts for the period ended 31 March 2025 Basis of accounting These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 2. Nature and purpose of funds Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unreslricted fund for the day-to-day running of the organisation. Restricted furKls may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. 3. Related party transactions No remuneratlon was paid lo the trustees or any connected persons during the period. 4. Grants recelved Unrestrlded funds Restricted funds Total 2025 Total 2024 Impact Funding Partners The National Lottery Community Ftjnd scvo Bally Thomas Charitable Fund Scottish Midlands Co-op Screwfix Foundation The Robertson Trust Co-op Local Community Fund 11,206 11,206 30.000 30,000 12,919 7,800 10.000 10,000 500 500 2,982 2.982 8,500 8.500 8,500 1,031 8,500 54,688 63,188 30,250
Report and financial statements Year ended 31 March 2025 5. Cost of charitable actfvities Unrestricted funds Restricted fund5 Total 2025 Total 2024 Wages, Nl and pension Staff expenses 22,799 32,817 55,616 49,616 Volunteer events Membership fees Rent of premises Utilities Rates Insurance Printing, postage and ststionery Fixtures, fittings and equipment Repairs and maintenance Software and web51te Telephone and internet Miscellaneous 204 204 1,476 12,000 5,115 1,416 895 335 8,358 679 108 878 668 233 1,476 12,000 5.115 1,416 895 335 125 679 108 878 668 12,700 7,821 646 840 508 448 476 125 807 729 8,233 41 254 87 748 6. Unrestrlctèd funds Opening balance Incoming resources Outgoing resources Transfers Closing balance General funds 24,642 52,839 (48,496) (1,171) 27,814 Designated funds.. Learning resources Property costs 817 (617) 5,000 5,000 30,259 52.839 {48,496> (1,788) 32,814 Pur oses of desi nated funds.. Learning resources- contribution from grants received towards the cost of ASDAN materials, training and fees. Property costs- funds retained to meet future property repairs and maintenance costs.
Report and f nancial statements Year ended 31 March 2025 7. Restricted funds Opening balance Incoming resources Outgoing resources Transfers Closing balance Awards for All Scotland 354 354 Impact Funding Partners 11.206 (12,480) 1.274 National Lottery Communily Fund 30,000 (5,051) 24.94 Co-op Local Community Fund 798 (204) 594 Bally Thomas Charitable Fund 10,000 (8,784) 451 1,667 Glaxo SmithKline 136 136 Kiltwalk 7,915 116 (7,745) 288 Crowdfunding Campaign 1.194 1,194 SCVO - Community, Capacity and Resilience Fund 6,427 (6, 502) 75 Scottish Midlands Co-op Screwfix Foundation 500 (488) (12) 2,982 2,982 16,824 64,804 (41,254) 1,788 32,16 Pur oses of re ted funds.. Awards for All Scotland . lo carry out a feasibility study, develop a business plan and deliver taster sessions. Impact Funding Partners - to employ 8 part-time support worker to further develop volunteering within the organisation. to continue learning at The Learning Tree and contrlbute towards salary of Development Worker. National Lottery Community Fund- Co-op Local Communty Fund- Bally Thomas Charitable Fund- GlaxoSmithKline- to bring learners together for social events and training towards employing a full-time development worker to purchase marketing and publicity materials. fundraising to refurbish kitchen to make it more accessible Kiltwalk Crowdfunding Campaign - SCVO - Communtty Capacity & ResllienGe Fund- towards property upkeep costs and clothing for volunteers pilot project to develop pathways to help people move on from The Leaming Tree
Report and financial statements Year ended 31 March 2025 Scottish Midlands Co-op- Screwfix Foundation - to purchase kitchen equipment lo renew windows and fire door to help wrth security and energy efficiency