Charity Registered number SC046650
Esolperth
Report and Accounts
31 August 2025
Esolperth Charity Information
Trustees
Karin Newton Andrew Parrott Paul Crawford Robert Jarvis Keith Milne Samuel Monie (appointed 16 July 2025)
Accountants
Fraser + Accountants 3 Barossa Place PH1 5HG
Bankers
TSB King Edward Street Perh, PH1 5UB
United Trust Bank One Ropemaker Street London, EC2Y 9AW
Address
Drummond House 2nd Floor 6 Scott Street Perth PH1 5EJ
Charity Registration Number SC046650
1
Esolperth Independent Examiner's Report to the Trustees
I report on the accounts of the Charity for the year ended 31 August 2025 which are set out on pages 5 and 6.
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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 independent examiner’s report
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 seeks explanations from the 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:
- 1) which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Fiona Fraser Chartered Accountant
3 Barossa Place Perth PH1 5HG
2
Esolperth Balance Sheet as at 31 August 2025
| Esolperth Balance Sheet as at 31 August 2025 |
|
|---|---|
| Notes Current assets Cash at bank and in hand Current liabilities 2 Net current assets Net assets Represented by funds Unrestricted funds 7 Restricted funds 7 |
2025 2024 £ £ 67,375 32,299 (5,086) (6,884) 62,289 25,415 62,289 25,415 33,440 18,347 28,849 7,068 62,289 25,415 |
Approved by the board on
3
Esolperth
Statement of financial activities for the year ended 31 August 2025
| Esolperth Statement of financial activities for the year ended 31 August 2025 |
|
|---|---|
| Notes 2025 2025 2025 7 Unrestricted Restricted Total £ £ £ Income form: Charitable activities (grants and contracts) 98,552 61,400 159,952 Interest 62 - 62 98,614 61,400 160,014 Expenditure on: Fundraising - - - Charitable activities 4 44,389 13,276 57,665 Premises costs 17,055 17,146 34,201 Management and administration 22,358 8,916 31,274 Total 83,802 39,338 123,140 Net Income/(Expenditure) 14,812 22,062 36,874 Balances brought forward 1 September 2024 18,347 7,068 25,415 Transfer of funds 281 (281) - Balances carried forward 31 August 2025 33,440 28,849 62,289 |
2024 2024 2024 Unrestricted Restricted Total £ £ £ 53,110 18,550 71,660 855 855 |
| 53,965 18,550 72,515 |
|
| - - - 16,714 46,867 63,581 5,756 22,987 28,743 14,536 21,214 35,750 |
|
| 37,006 91,068 128,074 |
|
| 16,959 (72,518) (55,559) 1,388 79,586 80,974 - - - 18,347 7,068 25,415 |
All the activities referred to above are continuing activities.
All movements in the charity's funds during the year are reflected through the statement of financial activities.
4
Esolperth Notes to the Accounts for the year ended 31 August 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared in accordance with the 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 2015 (Charities SORP FRS 102). Esolperth meets the definition of a charity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The presentational currency of the financial statements is Pound Sterling.
Income recognition policy
Income is included in the SOFA when the charity becomes entitled to the income and the amount can be qualified with reasonable accordance and receipt is probable. All income is unrestricted unless specifically restricted by the funder, Income is only deferred when the Charity must fulfil conditions before becoming entitled to it or where the funder has specified that the income is to be expended in a future accounting period.
2 Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year Other taxes and social security Other creditors Analysis of expenditure on charitable activities Staff costs Freelance costs Teaching supplies Teacher training Other activities Volunteer expenses |
Student support Charitable activities staff costs Support costs 9,655 8,577 5,470 23,999 1,755 1,976 5,908 325 |
2025 2024 £ £ (401) 1,416 5,487 5,468 |
|---|---|---|
| 5,086 6,884 |
||
Governance costs Total - 18,232 29,469 1,755 1,976 5,908 325 |
||
| 15,125 36,307 6,233 |
- 57,665 |
4 Analysis of expenditure on charitable activities
5 Analysis of governance and support costs
The Trustees initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function, Having identified its governance costs, the remaining support costs together with the governance costs are apportioned between the charitable activities. Refer to the table below for the analysis of support and governance costs.
| Premises costs Staff costs Freelance costs Office supplies Centre manager Insurance Training Professional fees Repairs and maintenance Subscriptions Administration |
Staff costs Support Governance Total 34,201 34,201 10,504 10,504 1,200 1,200 4,762 4,762 5,470 5,470 2,977 2,977 223 - 223 60 1,142 1,202 1,321 1,321 2,098 2,098 1,517 1,517 |
|---|---|
| 17,397 46,936 1,142 65,475 |
5
Esolperth Notes to the Accounts for the year ended 31 August 2025
6 Analysis of staff costs, trustee remuneration and the cost of key management personnel
| Analysis of staff costs, trustee remuneration and the cost of key management personnel | |
|---|---|
| Salaries and wages Social security costs Pension costs |
2025 2024 28,736 21,922 - - |
| 28,736 21,922 |
No employees had employee benefits in excess of £60,000 (2022:£nil).
| The charity trustees were not paid or received any other benefits fr reimbursed expenses during the year (2022:£nil). No charity truste (2022:£nil). Esolperth Part time Tutor Playworker/Childcare Office support Analysis of charitable funds Analysis of movements in unrestricted funds General fund Designated fund Total |
om employment within the company in the year (2022:£nil) neither were they e received payments for professional or other services supplied to the charity 2025 2024 1 1 1 1 1 2 3 Balance Income Expenditure Transfers Balance 1 Sept 2024 31 August 2025 18,347 98,614 (83,802) 281 33,440 - - 18,347 98,614 (83,802) 281 33,440 |
|---|---|
7 Analysis of charitable funds Analysis of movements in unrestricted funds
Name of unrestricted fund Description, nature and purposes of fund General fund The 'free reserves' after allowing for all designated funds. Designated funds
| General fund income Garfield Weston Henry Smith P&K Asylum Fund P&K Empowering New Beginnings P&K Community Interest P&K Extra Activities Scottish Refugee Council Donations |
10,000 20,000 38,020 12,940 8,160 600 750 8,082 |
|---|---|
| 98,552 |
6
Esolperth Notes to the Accounts for the year ended 31 August 2025
| Analysis of movements in restricted funds National Lottery Forteviot Gannochy Trust Youthlink Scotland - Art classes SCVO - Food Security Name of restricted fund National Lottery Forteviot |
Balance Income Expenditure Transfers Balance 1 Sept 2024 31 August 2025 23 50,000 (25,584) 24,439 4,900 6,400 (6,890) 4,410 5,000 (5,098) 98 - 304 - (304) - 1,841 - (1,766) (75) - |
|---|---|
| 7,068 61,400 (39,338) (281) 28,849 |
|
| Description, nature and purposes of fund Core cost support Tutors |
8 Related party transactions
There have been no related party transactions during the financial period.
9 Going concern
The Trustees consider that the charity is in a fair position to continue its activities during the coming year, and that the charity's reserves are adequate to fulfil its obligations. The trustees have considered the going concern assumption and there are no material uncertainties' about the charity's ability to continue as a going concern.
7