••
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 quaIrf￿at1On. 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 preV￿uS 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 deVe￿p 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 T￿￿teeS 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 cons￿der 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 Balan￿8
At 31 Ivlarch 2025
Unrestr￿ted 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