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2025-12-31-accounts

REGISTERED CHARITY NUMBER: SC046222

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CHILDREN'S AID SCOTLAND

Armstrong Watson LLP Caledonia House 89 Seaward Street Glasgow G41 1HJ

CHILDREN'S AID SCOTLAND

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 December 2025

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 14
Detailed Statement of Financial Activities 15

CHILDREN'S AID SCOTLAND

REPORT OF THE TRUSTEES for the Year Ended 31 December 2025

The trustees present their report with the financial statements of the charity for the year to 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity are to raise funds for Scottish children’s charities and causes specifically aimed at helping children affected by illness, disability, poverty, or abuse.

Significant activities

The financial statements reflect the activities of Children's Aid Scotland for the year ended 31 December 2025.

The charity organises and hosts fundraising dinners throughout the year.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Children's Aid Scotland was able to meet its objectives of providing donations to local charities by raising funds through the organisation and hosting of the following events which were very successful. The surplus income recorded from the events was as follows:

Month Event Surplus September 2025 Aberdeen Question of Sport £35,000 November 2025 Glasgow Question of Sport £162,045 (including sponsorship income of £30,000 received from Flogas Britain Ltd, £15,000 received from Macdonald Hotels & Resorts and a generous donation of £2,000 from Worldwide Jobs Ltd).

FINANCIAL REVIEW

Principal funding sources

Our principal funding source was our main event in Glasgow as noted above.

Reserves and going concern policy

The trustees have agreed to maintain unrestricted reserves at a level that will provide sufficient funds to cover administration and support costs. In the opinion of the trustees this is a minimum of £5,000 which has been met this year. The Board of Trustees have reviewed the likely outcome for the next 12 months and consider the charity to be a going concern as it is in a position to meet its financial liabilities as they fall due and will be able to do so for a period of at least 12 months from the date the financial statements are signed. Overall, the trustees consider the performance of the charity to be satisfactory.

TAXATION

The charity is recognised by HM Revenue & Customs as an approved charity and is not liable to income tax.

FUTURE PLANS

In 2026, we will be involved in the Aberdeen Sports Challenge event once again and are running our annual Glasgow Question of Sport Dinner in November as usual.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 21 December 2015.

Recruitment and appointment of new trustees

On 7 May 2025, two new trustees were appointed, G Minster and S Groden. This brings the number of trustees to five.

Page 1

CHILDREN'S AID SCOTLAND

REPORT OF THE TRUSTEES for the Year Ended 31 December 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The current structure now consists of five trustees (B Jackson, D Jaffe, G Minster, S Groden and T Cromar). D Jaffe acts as Chairman and T Cromar as Vice-Chairman. In addition, we have eleven Committee Members who are actively involved in helping to organise and run events and who also have voting rights when deciding which charities should receive funding. We have one administrator who deals with the day-to-day administration and who reports directly to the trustees.

Induction and training of new trustees

An induction process and regular communications inform and update both new trustees and existing trustees in respect of the organisation's legal status, constitutional documents and other general information, in addition to a review of the activities within the organisation.

Key management remuneration and related parties

The key management personnel who are responsible for managing and controlling the charity are the trustees. The administrator deals with the day to day administration.

The trustees do not receive remuneration for their services.

In addition, the Board considers that the charity's related parties are its trustees. There were no related party transactions during the year ended 31 December 2025.

Risk management

The trustees have a duty to review the principal risks and uncertainties that the charity faces and to ensure adequate controls are in place to provide reasonable assurance against fraud and error and, consequently, any potential impact on the charity. The trustees review the risks affecting the charity at trustee meetings and take appropriate action to mitigate any matters arising.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

SC046222

Principal address

4 Norman Macleod Crescent Bearsden Glasgow G61 3BF

Trustees

D Jaffe (Chair) B Jackson T Cromar (Vice Chair)

Independent Examiner

M Tenby CA FCIE Armstrong Watson LLP Caledonia House 89 Seaward Street Glasgow G41 1HJ

Page 2

CHILDREN'S AID SCOTLAND

REPORT OF THE TRUSTEES for the Year Ended 31 December 2025

REFERENCE AND ADMINISTRATIVE DETAILS Bankers Virgin Money 30 St Vincent Place Glasgow G1 2HL

Solicitors Lindsays Caledonian Exchange 19A Canning Street Edinburgh EH3 8HE Approved by order of the board of trustees on 5 May 2026 and signed on its behalf by:

D Jaffe

D Jaffe (Chair) - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHILDREN'S AID SCOTLAND

I report on the accounts for the year ended 31 December 2025 set out on pages five to fourteen.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

have not been met; or

M Tenby

M Tenby CA FCIE

The Institute of Chartered Accountants of Scotland

Armstrong Watson LLP Caledonia House 89 Seaward Street Glasgow G41 1HJ

Date: 5 May 2026

Page 4

CHILDREN'S AID SCOTLAND

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2025

Unrestricted
fund
Notes
£
INCOME FROM
Donations and legacies
2
56,318
Other trading activities
3
213,342
Investment income
4
998
Total
270,658
EXPENDITURE ON
Raising funds
5
78,521
Charitable activities
6
Grants
217,021
Total
295,542
NET INCOME/(EXPENDITURE)
(24,884)
RECONCILIATION OF FUNDS
Total funds brought forward
130,847
TOTAL FUNDS CARRIED FORWARD
105,963		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-		 2025
Total
funds
£
56,318
213,342
998
270,658
78,521
217,021
295,542
(24,884)
130,847
105,963		 2024
Total
funds
£
80,624
222,344
2,646
305,614
81,379
221,558
302,937
2,677
128,170
130,847

The notes form part of these financial statements

Page 5

CHILDREN'S AID SCOTLAND

BALANCE SHEET 31 December 2025

Notes
CURRENT ASSETS
Debtors
12
Cash at bank
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
TOTAL FUNDS		 2025
£
21,792
89,421
111,213
(5,250)
105,963
105,963
105,963
105,963
105,963		 2024
£
10,865
152,761
163,626
(32,779)
130,847
130,847
130,847
130,847
130,847

The financial statements were approved by the Board of Trustees and authorised for issue on 5 May 2026 and were signed on its behalf by:

D Jaffe

D Jaffe (Chair) - Trustee

The notes form part of these financial statements

Page 6

CHILDREN'S AID SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005 and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The financial statements are presented in Sterling (£).

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Raising funds

Raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities and events.

Charitable activities

Costs of charitable activities are incurred on the charity's raising funds for childrens' activities, including the support costs and costs relating to the governance of the charity apportioned to charitable activities.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Governance costs

Consists of the costs of the accounts preparation and other financial services and any expenditure incurred in compliance with the legal requirements of the charity.

Allocation and apportionment of costs

Support costs are those functions that assist the work of the charity but do not undertake charitable activities. Support costs consist of governance costs which support the charity's activities. These costs have been allocated to expenditure on charitable activities.

Taxation

The charity is exempt from tax on its charitable activities.

continued...

Page 7

CHILDREN'S AID SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025

1. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Financial instruments

The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like other accounts receivable and payable.

Debt instruments like other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received.

Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Cash and cash equivalents includes cash in hand, deposits held at call with banks and other short-term highly liquid investments with original maturities of three months.

Judgements

The charity considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The trustees consider there are no such significant judgements.

Provisions

Provisions are recognised when the charity has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the charity will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

2. DONATIONS AND LEGACIES

Donations
Gift aid
Sponsorship		 2025
£
526
8,792
47,000
56,318		 2024
£
40,344
10,280
30,000
80,624

continued...

Page 8

CHILDREN'S AID SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025

3.
OTHER TRADING ACTIVITIES
Fundraising events
4.
INVESTMENT INCOME
Deposit account interest
5.
RAISING FUNDS
Raising donations and legacies
Postage and stationery
Sundries
Auction prizes and gifts
Hosts and event staff
Audio visual
Design and printing
Venue hire
6.
CHARITABLE ACTIVITIES COSTS
Grants
7.
GRANTS PAYABLE
Grants		 Grant
funding of
activities
(see note
7)
£
**207,661 **		 2025
£
213,342
2025
£
998
2025
£
4
2,766
18,129
17,124
11,221
1,632
27,645
78,521
Support
costs (see
note 8)
£
9,360
2025
£
**207,661 **		 2024
£
222,344
2024
£
2,646
2024
£
93
1,774
18,444
15,906
12,577
2,808
29,777
81,379
Totals
£
217,021
2024
£
213,098

continued...

Page 9

CHILDREN'S AID SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025

7. GRANTS PAYABLE - continued

The total grants paid to institutions during the year was as follows:

Scottish Centre of Children with Motor Impairments
Action for Children
Calum's Cabin
Kelbourne Park Primary
Big Hearts Community Trust
CHAS
Plus (Forth Valley)
Celtic FC Foundation
Aberlour Child Care Trust
Sense Scotland
The Yard
SLC Turnberry Limited
Doing it for Daniel Foundation
Friends of Ashton
Cerebral Palsy Scotland
Sight Scotland
Charlie House
The GK Experience
Chattersense
Dundee Science Centre
PALS
Various grants (all less than £500)
Loud N Proud
Scottish Jewish Heritage Centre
James Leckey Design Ltd (Custom-made walker for child)
The School Bank West Lothian
East Fife & Scooniehill RDA
Inclusive Orkney
GCC Hampden Primary School
Maryhill Ruchill Parish Church
NSPCC Scotland
Scottish Cot Death Trust
Scotstoun Primary School (sports equipment)
The Halliday Foundation
Carers Of West Lothian
Equi-Power Central Scotland RDA
One Community Scotland
The Honeypot Children's Charity
With Kids
Young Lives vs Cancer Charity
Childrens Health Scotland
Fast-Aid Products (Custom-made buggy for child)
Seamab
Carolside PTA
Elderbank Primary School
The Archie Foundation
Eastmuir Primary School		 2025
£
24,764
-
7,000
-
8,270
-
4,000
-
6,000
-
23,020
6,000
-
-
6,000
-
-
4,000
-
-
2,000
500
-
500
-
3,000
2,000
-
-
-
-
8,267
577
2,000
1,300
2,000
1,000
2,890
2,370
3,025
4,700
2,925
10,827
7,500
39,226
5,000
17,000
**207,661 **		 2024
£
-
8,542
2,000
10,000
4,688
10,000
2,000
2,970
6,000
3,918
-
12,000
2,000
42,165
-
1,489
5,000
5,450
7,318
3,850
3,000
450
1,462
1,500
4,744
1,550
2,000
600
53,071
631
14,700
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
213,098

continued...

Page 10

CHILDREN'S AID SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025

7. GRANTS PAYABLE - continued

8. SUPPORT COSTS

Governance
costs
£
Grants 9,360
Support costs, included in the above, are as follows:
Governance costs
2025 2024
Total
Grants activities
£ £
Independent Examiner's fees 2,160 2,160
Bookkeeping and secretarial 7,200 6,300
9,360 8,460

Support costs, included in the above, are as follows:

Governance costs

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

10. STAFF COSTS

The average number of employees during the year was NIL (2024 - NIL).

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME FROM
Donations and legacies
80,624
Other trading activities
222,344
Investment income
2,646
Total
305,614
EXPENDITURE ON
Raising funds
81,379		 Restricted
funds
£
-
-
-
-
-		 Total
funds
£
80,624
222,344
2,646
305,614
81,379

continued...

Page 11

CHILDREN'S AID SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
funds
£
£
Charitable activities
Grants
221,558
-
Total
302,937
-
NET INCOME
2,677
-
RECONCILIATION OF FUNDS
Total funds brought forward
128,170
-
TOTAL FUNDS CARRIED FORWARD
130,847
-
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Other debtors
21,792
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Other creditors
-
Accruals and deferred income
5,250
5,250
14.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
Unrestricted
Restricted
Total
fund
funds
funds
£
£
£
Current assets
111,213
-
111,213
Current liabilities
(5,250)
-
(5,250)
105,963
-
105,963

continued...

Page 12

CHILDREN'S AID SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025

15. MOVEMENT IN FUNDS

At 1.1.25
£
Unrestricted funds
General fund
130,847
TOTAL FUNDS
130,847
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
270,658
TOTAL FUNDS
270,658
Comparatives for movement in funds
At 1.1.24
£
Unrestricted funds
General fund
128,170
TOTAL FUNDS
128,170
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
305,614
TOTAL FUNDS
305,614		 Net
movement
At
in funds
31.12.25
£
£
(24,884)
105,963
(24,884)
105,963
Resources
Movement
expended
in funds
£
£
(295,542)
(24,884)
(295,542)
(24,884)
Net
movement
At
in funds
31.12.24
£
£
2,677
130,847
2,677
130,847
Resources
Movement
expended
in funds
£
£
(302,937)
2,677
(302,937)
2,677

continued...

Page 13

CHILDREN'S AID SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025 or 31 December 2024.

Page 14

CHILDREN'S AID SCOTLAND

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2025

INCOME
Donations and legacies
Donations
Gift aid
Sponsorship
Other trading activities
Fundraising events
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Raising donations and legacies
Postage and stationery
Sundries
Auction prizes and gifts
Hosts and event staff
Audio visual
Design and printing
Venue hire
Charitable activities
Grants to institutions
Support costs
Governance costs
Independent Examiner's fees
Bookkeeping and secretarial
Total resources expended
Net (expenditure)/income		 2025
£
2,526
8,792
45,000
56,318
213,342
998
270,658
4
2,766
18,129
17,124
11,221
1,632
27,645
78,521
207,661
2,160
7,200
9,360
295,542
(24,884)		 2024
£
40,344
10,280
30,000
80,624
222,344
2,646
305,614
93
1,774
18,444
15,906
12,577
2,808
29,777
81,379
213,098
2,160
6,300
8,460
302,937
2,677

This page does not form part of the statutory financial statements

Page 15