2025-03-31-accounts

FIRST 4 KJDS SCIO FtNANCJAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FIRST4 KIDS SCIO PRt Trnite<s Rej 24 ldthtt Exaffilbtes RI￿rt to the Mllage]MntCommitttt Stsitmtmtof FiMlltil A¢iiVi lance Shtrt 14

FIRST 4 KID5 SCIO GENERAL INFORMAITON FOR IHE YEAR ENDED 31 MARCH 2025 LEGAL INFORhlATION Cr0npaLiy Nurnbu. SC￿115[1 Chariry Number". CS001835 SCO47149 Uoii 4 Gtaii8emcudTr Eniupn8¢Centrr F￿-1￿ Rixd Granbanovth FK3 8XS Hain¢s Waits Bu5illC5s AdIry50rs Accwntsots Wllatt H￿1¢ Maxwell Ptace FK8 IIU Bank ofS¢otlJnd T¢viot HDvs¢ 41 South GykCre5c¢ni EdiTrbur8h EH12 9DR

IRSI 4 KIDS SCIO ANNUAL REP(X(TOF THETRUSTEES FOR THE YEAR ENDED 31 MARCH 2Q25 TRUSTEFS sTrucriiRE, GOVERNANCB AND MANACEM8NT FIN4 KJ"d5 SCIO 15 iSc¢XtiJh C11￿1￿ble IrwthatdlTrpniYiirind ElI￿rned byiu tth$DMIIth. LT￿1￿11￿ wa5 pr¢vKwity Firsi 4 OWECTIVLS Af4D ACTivifJL8 Oi¥ttli WLrptye of theth¥ity ¢￿￿￿￿¢hOlr¢n in ifier hr•Jrs 0￿118 5chtY ioJ)m(tt thew0￿51(￿ of faulMie5 forTe<re4DoMJ ieis1rttrtne￿c￿p1¢l￿S of smh chilthD. In Ihe 1Th￿<s( of 5rKiil with Ib¢ objeth of IwprOv￿j￿th1xt ¢oNtiu¥ ofiife. •id ￿ adva￿¢ tr￿li1n￿Or Is protr¥J1iig¢￿ $J￿Ill￿1 Ind wr•irm•l fKliiies. llitthpiitys nubn •¢ivilieJ inthd¢'. . Prrnkn8 [K6its¥ep￿Y0pprrft￿Iti￿ fty chibjrett of 48eith oE¢dor￿. - Prridiii¥ ¢hild¢￿e iopbJ¢tiiJ workui8. m D•niTrB tf in oftWI¢. - To empiwn¢nlaTrd tiaining in d)ikk&re for$aff

FIRST4 KIDS SCIO Pagt 3 ANNUAL REPORTOF THE TRUSTEES FOR T14E YEARENDED 31 MARCH 2025 ACHIEVÉMENTSAND PERFORMANCE The y&ir 24125 C￿tInL￿d 10pre￿tt FIN 4 Kids widj financi￿ ¢halknse5. Icre was a sinall 8[(￿￿1 in wriikcinq boweverth15 was iiiagched tyan 11￿#t1￿1￿ry ri5ein expthdimre. pBrticulaT]y ￿l¢S￿￿￿g costs Despiie the decisi￿ to UiecJLildcare ftts we siitt t4rt ila st￿tur￿lI055. Fitst4 Kids stdIT￿l{Llls sisnificanily affected by Ihe ¢han8¢ 10 workins pattems and lowtt fttair seTrices rA)St wdurtir. Weazr still with a ￿￿11￿1 service alld Jninijnum ttquirrd wc uit olltgtynK5 1$ far￿ is PD551bl We Invested in upsrad¢5 to the ITsystcm ih•i our InfrAmm. regisTVS et¢ TheTTu5t￿s commissioned an wnpltye¢cngagemeni Survey tomewr¢ th¢ exp¢ncnce ￿ coikagues aod dityrs1tisfactiL￿. Dc5pI¢e￿I of the¢h4li¢ny5 weshll invest in Our tsnployccs. wilh 4 anploytts crAnplded IliTm(¥]ern apweTriictsliip and 5 slArted In Janulry. St•ff atsott(K$5ed makr￿ kvel l & 2 knd 6 moduk5 N￿1r￿ AUll￿j¢ S(¢idy. PLANS FOR THE FUTURE YEARS C(mgirtue io wtsk iowards wstwnability. iNt>e4sc ￿￿￿n¢bY InArk￿l￿g apwcyriely ￿PIrt1￿blP with sdwls. e￿Illi1¢ ¢0 invcsi in U)c wotkfotc¢ wport i1nprovrm￿l Review tht bvsillYg5 model and reabgn wh¢rt Cffitinuc toengaee thiwrts tI￿r fDilies In thedebv•y ofsetvitrs FINANCIAL REview Thc year ¢ftd 2025 le￿￿nIS show •d¢fi¢it ftyih¢yearof£17.118 (2024.. defiui £20.1041. lThe lot31 Incomc for diey¢aTW￿ N05.7481?OA? .. £J64.4741. Th¢1(41 ¢xp¢ndiEure for￿￿ye•r W5 £4LJ.8ffj12024". U84.5781. Th¢ W8nceoFunrestritted resttve$ 01 thr of dL¢ yeJrwa$ 162.30112024. UO.6301. IIK baknce ofye4tta￿1T¢sCrVes 1¢ the ￿)d ofiheyeatwas £nil120?4." £nill. Th¢ b•lw¢¢ ofd¢si8narrd r¢￿r￿ Alth¢￿d ofthern was £nil12024.. £48.7921. Funds l)pd dc57gNed byth¢ tnw¢es Iwthshe1re￿, tyuiphrnl Jlexh ofthe sites and ¢￿tr$￿te iowards wllges costs. us fi￿d wa5 811 used w1￿Un Ihe yw. It Is the Ttwte¢s' poJi¢y to funds equi￿￿1 IONO m(qllhswTruinB C(tsts in Irnrve icmtill8aJcy ¢x¢¥ii fvnding IfNettss3ry.

FRST4 KIDS SCIO A￿VAL RFPORTOF TrtE IRU5TEES FORIHE YEAX ENDED 31 W4RCH 2125 GOING CONCEKN rt0f1l￿ on8aiii ofFini 4 Kth, e4dJ >w irKorn¢•nd ft1￿￿• tr¢ pr¢par¢d IQ PJ¢rn (a5htb) pjwrthon IS Wa5 d￿￿¢15 nDrm41 up iothc puithl ofthd Marth 2Q26. M has sliowii th Ih¢oryiI￿I￿ asxw i Si￿1￿￿11 smi(￿r reats¢ti(m in deth￿d fLY ift¢r.sth(d chddcar¢tsl am Inu¢as¢ In Ixic ¢0sty suth os EDLF4vrf¥5 insw4ri(e Cthlnbutths ind kxal aitthrKMy tharsts. mLeout¢¢4neis that curr¢ni fc(¢c45intha th withw1￿Y IIIIBriyii¥xi. F￿51 4 ddiver si￿1ficant loss in ilijs PErktyJ. ifeethinued ￿ diefoSkvwinim¢b5 W￿41 rcsuli orw150tityi lll ¢aJts resuvcs wJithM 12 mthdis Fi15t4 hids tc5W lo adtresstht￿I￿r1Il. we Iwv¢ ￿SeS ind ￿￿e llisw lltolto f￿ m¥keiin8 io bTOW PtlmAry reVe￿Ile. We ve workmB willi B1151K55 Gareway io ¢xploYe 50cuI mtsli reAdi •txt I￿￿ke11￿¥ ￿LI 45 fuTrdins io YJPp￿ a sircgy Filkirk c￿￿¢11 5hElv¢d wrstdiDg ¢li•rie¥ tvstspwt Fwjs oi fuThwe ffowth Webope U1alt&s￿E IhE5eMcps will rejj￿ Mwits￿Orth¢kKIxS. R#watipg 5pKe ioexpkY< firthuways As•Yestsl Ofth¢•sst4￿tht abDThe. the hawecortthdcd th¢hc finrn•l 5ta1eln￿ shrniht bc prEp￿CO ( knis. Howevu. ajutt￿nCd thove. ¢v¢mr5 w coTrdiiioiJ5 thoipv¢ ns¢1oamttii￿ •ttc¢rtaittty IMY SI￿1T1(￿l￿￿￿bl ￿lhe thiity'$4bLlity 10 a$4 collttrn TRUSTEES RESPONSIDILrrLS Ir4 REIATION TO THE Fif4ANCIAL sfATEMENTS Thed￿rity IrJ#￿￿ TtsF4J￿￿]¢ ftypryrms atriigec¥￿l￿ul1 rwt and finwKial a[c￿d￿￿ wiul ppliub￿kn￿ Kthgdan A(CwnD•gS￿l￿dj{v￿l￿d Cavally Att¢p¢rd A¢¢tyth4inRPr4(fyc¢l The￿￿ t¢ <lwiD¢5 m S(tyl￿1& requIres￿le[h%1ty ttustres lo prewe finanoal sts1•￿ents each ywwbich vei knje and &ir ofihE ofiff4irs of the th￿ty and of thE1[￿An￿g wlilaliOD ofruources. . th #lithbleaccc4uttmgpc4icies 4Trd aFWy rAYw5tth". . oiwve aThJ winr4ps In ilit wts4bl¢ Cb•ritits SORP. Thiike judwn(1s WlllD•¢S ¥¢ r¢W1b￿ stsi¢whedker ipplicableaccouniing sthndxd3 hRv¢ fdltyvwj. JubJ¢<¢ ro•rym•t4i•l dwmrol dixI￿ed￿￿ c¥p￿IDed in ¢be fiNll¢iil si•e]Mlti.' . the fiMthcil the grAAgancern kn1sunlrs5 il ￿ Inwrt•rithe ￿prej￿Re th•r the ch￿lty will ccffliinw in busin4s. Tfre 4Terowsibie fcrk¢y"D8FYopcrKcwntin# thdisdwth re¥tyMble &¢cutxya¢ time the fiDwirial ofil diirity irpj To￿1￿¢ I1￿1 10 ¢rtwre di•1 tht fii¥iJc￿l SthtCts￿1L%cthTrplY wi(1) ￿1¢ CliitL TrUste¢lnKsThTr￿i(SC￿tsl)d} AO ?￿5. Iht cl￿￿￿¢$ Au Iscollxdl RegulAIiLM) 21MY> l•x Ith￿&d). the PTDViSiOiiS of thechariL)% dt¢d. Thcyar¢ a150 TWrK￿5lbk fi￿%￿[eS￿￿t￿InS ¥sets ofthe (bwatml thig re￿￿bI¢S1¢ps Ibe prcwthiith de¢i)rA) of fraud ￿1￿ llTCBuLuitiex. Tl tru51eesare rewjibk fcrf Inlin￿￿ owj iutwty ofthe (tsrity tt￿d fIrK￿l infrm)ation indthd cffj th¢ r￿5 w&sit¢ Lw5Jt￿￿ in Ibe Uuiied Kin￿￿ll go￿¥￿Ing the pryraiionand dissaftlJ￿￿ of finan¢thl Iiiiem•tlS •y Ibff¢r frm tes1sllliic￿ ir th jwudKtsOM.

INDEPENDENT EXAkllNERS REFORTTOTHE NEM8ÈPS ( FIRST4 KIDS SCIO P48a S FOR THE YEARENDED JI MARCH 202J I thEoccwLrfsofihcdwity eThled 51￿ 2025 bicb•re Icl p4ey 6 to li. R•PK¢￿ Ilup•Mbt4Ulks ofTrwmi•nd Exlm Thc tru5Ett>Wf fE5pM%bk of¢he with thetenlsofihe TharitK5 rt Tn li1￿￿ne￿ {Scoikndl Act 2￿$ •lld Cthorillts Atethnts1S￿1￿) Rr¥iukniieAts ?¢))6 The ￿￿91e# ctsi$ider4I￿ the wjeii requiremeiji ofR¢mil•iiw I￿1)11) tolcl of Ui¢ A¢¢¢JpJnls R¢wAlniiral¥ do¢$ #0¢ wpty. IE Is MY r¢Jwibility 10 ￿ts￿l￿¢ ￿¢¥￿￿￿15￿5￿￿rcII uThJ¢rxuith 44(11 {¢}ofthe AO wd whetheipwts.cth M￿[￿5 t￿1￿¢￿￿e ￿ Iny 4ti¢niicffj. MyexJrninali￿ was in xcwthice I l rfthe(ILWitieg Attwrtsls￿￿]￿1) ReBuIt￿2¢￿. Ao tevitw 0(￿7r X(L¥￿￿ng byth¢C1wity anda ofthc A¢(r￿nL￿PrCWI with th¢Js¢ li tho i¥lus uiiuwol ¢msordiKknurts IN iht ￿cr￿n15. •fid5¢ekstxplwiitffls theT￿￿ C¢)jcemi￿4yry Jwh Tr￿lerS pr￿¢0￿¢5 do iirA w￿14¢41 ¢vthnr¢ whicli b¢ tWLitEd authi. and C￿$¢q￿)￿ I do ￿0[exp￿S aD awb'i (• Ik Xc￿￿ lth Ilt course of myewinion. nofflter kncl￿e vhich iobeJie¥etb•t ijbany ffl•ityI rtSP¢%E. the reqU￿¢￿ty . thi en￿le thiw¢prg kwiiR S¢￿1£ 44111 lo) ofthe 2￿5 . to pres￿[EXC[￿nI1wh￿th ruxxdsamdc(mpty with RevlAr￿ 8 of 2(1)6 Acc¢wts Rew1w￿$ Mv¢ lltA 2 to whicli. 111 Illy C91D1￿. bpdrThn ID tythr wJd<thopd￿AOrtb¢￿cth Un Biluifol Wjtii w￿lAX HrAJ5e 03109r2025

FIRST4 KIDS SCIO Pase 6 STAJENIENfoFFtNANCIAL AcfMTTES (INCORPORATING AN INCOME AND CXPENDITVREACCOUNTI FOR THE YEAR ENDED 31 MARCH 2025 U￿re$ll)Ct funds tk5iWUl¢d funds R¢sth¢td fiind5 2024 T(xal lncomln8reso￿￿¢S Bthernied fiu Donaiims and legacie5 Adlviliv4 fL¥ fiLNIs 4.187 351.502 1.701 9.417 366.810 351.507 1.7(M- 48.355 405.748 328,513 1.619 34.?72 364.474 Oilier IiicrAne 38.938 38.931 ExpeRdltMTron". ChanMblexiivi12CS OiltexpendityJre Fuwittexpendiwr¢ 2(4).654 74.072 410 44,443 4J49 38.938 344.035 78.421 410 313.722 70.563 293 Tolal rtsourrcs cA￿d¢￿ 335.136 48.792 38.938 422.866 384.578 ITh for Ihtytr 31.674 48.79? {20.104 TOMI fMMds rornard 30.630 48,792 79.422 99.5?6 T•iil urritd ltyrw•rd 62.304 79.422

FIiST4 KIDS SCIO c$￿1135 P¥E7 BALAN￿ SHEEr AS AT JI MARCH 2015 2025 Tth 2024 fimd5 Nc TAwblE Xlets 10 AL4)5 7) CurTtnt D¢biws Cath it bkand m h¥J 7.041 114.626 7.011 l J3.02? ii.J TotilcurTtni•Krf 121,067 18.396 140.063 lJknl￿ Crethion. amwits wthm Lcyur 65.361 Il396 83.?64 139.147 Neic*rmi 56.299 56.299 72.072 T•tsl Assets 62.304 62.304 79.42? F¥thtsofihe Cknrity 61301 61304 30.￿0 48.792 D¢sipMied Resgriatd funds 62.304 62.304 79.422

F]RST4 KIDS SCIO Pw8 NOTES TO The FtNANCIALSfATEMENTS FOK TItE YEAR ENDED JI MARCH 2025 I. BASIS OF PREPARATION The a¢¢ourtis hpv¢ beth preprtd undu thc I)￿thi￿1 WY¢4XLveniiM wiih iians tr¢oEnistd ai C￿[ ( vah Itss rrtherwise stated in the relevaMinoids}io these act￿￿1$ ￿1¢ fiNcial MRtemcnts beui Prepard In J(cordanre ivilh thesiaiemeni OrR¢r￿N1￿¢￿dCd PT•di¢e' Accounijiig and Rewxtins by Chatiiies prcp3tinE their ¢toyniS im ¥twd8nccwidi die FiMn¢ial Reportiiig Standard appliublcin th¢ UK And Riwbbcoflreland IFRS 1021. the Cliaiiiie5 and TrU￿Ce Invesllneni (Scotland) Ao IW5 Ib¢ CTh8ri1iesAcC￿nts (S(￿￿nd) 2 ls n•thdl. The L4wity CthStiJte5 apublit bfit￿lity as d¢fined by FRS 102 A5 pui of manJ8anenl ofFNsi4 Kid5. e4cth yearirJ¢cKnÉaftd W￿di￿re forc￿ts are 10 Pit¥at¢ r4shflow proj¢ctiw. This was thnels nornial up to the period of Mirch 2026, And li has shirt¥n thattlJe(KBani5atirm I￿5 5eena siBnific4nl siru¢wraJ Tediic(Iim In detnAnd forafter-sc1i¢￿ cliild¢ar¢•)d ￿ iiicreasein basiccosis 5uclI ns Emplo)Yrs iiaiioD•l insut8Mce coniribuij￿l5 and l auuitrity leitings cl￿3￿￿¢$ TIle￿tCa￿ie is ￿￿tUn￿li forecasts Indi¢ai¢ witlioui Any irtier￿li10ll. First 4 tQd5 will d¢liv¢r sib￿]rjCanI 1055 im this pui(wJ, if tOnTinwd ftrthe followinE would re5uII in the or8ani5alLOll eth•usting all tAslI reserves widiin th¢tye¥i 12 ￿￿th$. Fim4 &Jd5 C￿¢•11￿¢$ ID I￿"¢$1rpS ioJdr¢5s the sbNtfall. we IiaveTeduced ba5f5 Rd empjoytts ¥nd W¢Jiow iieed to fr￿￿ C arkeonÈ toBrow ollrpriinary revcnue. We arc wc(kinbrwith Business G8t¢way iocxplrrt rexliand m8rk¢iiD¢ li as weu Ls fiinding ivaiIable ￿ stIPPl￿ a m8rk¢titlgStraltoy. Falkirk C￿nCil 51KJved ouisMndinuehiro¢s rosuppm [(￿U$ rAI fiiiure growtb. We hLV¢ Ihai ￿l¢$t Sttps will rediice IhemDgnirndeofilK lossts, grnetalingsp¥e ioexpliye flin1￿ ways 10 5rabilist wBan15arioDS a knEer-iemJ bsi$. As a r¥ult ofthe assessrnent above, the TN5tffs have ronrliided thai tlw fin￿1¢131 #aiemen15 sIMAiId be prwrrdi 801n8 (on¢crn b￿1$. Howew, ￿ tyjtlthcd aboK Iliettare evellts<Kcondili<xis Ilk¥i wv¢ nx ioi m#ial unccffl4inty whi¢h itstty casi siyificafti doll￿￿ thethiity's abilLty lor￿¢￿1U¢ aso goingccncern Tht pre5cm￿L￿ curncy th the finan¢i81 $w•Dentyis the PfAuO Sicrling(£l. 2 ACCOUNTING POJJCIES tncc¥ne 15 1￿Clud￿l th the SthiemtniofFiMnciJl Aciiviiies ISOFAI the ¢h8rity bewtte5 tsltitted to the resources." th¢ Tr￿1¢¥ are prthbiy iliey will rettivc dL¢ fe5LKIE¢# id IIK morJ¢tary val￿e can be ￿￿￿Ted wilh suffith￿l nblbility. Whttt iD¢(•nirtB rexwces bowere￿￿ tspendiliwells with thdrnisiAiII tjje incomijtg resou￿ and re￿d ¢xptnthtt¢r¢ rÈ reprrted 8m5s In I1￿ SOFA. GrnDl$ do￿lIC￿ arerALty included In th¢SoFA dLe¢hariry has UnCr￿dI11￿thl thtillc4nenl ¢Olh¢tes(Nttces. The ofany Vol￿nI￿ry help is niiinduded in th¢&wJrtt¥ tMLt is d¢scribed in theT￿sle'5AnD￿I Rewt. IDvestrn¢nrin¢e4ne is includeain the Acc￿jnIS Wh￿ Tewvab Liabilities ￿ r¢¢wised as s¢rn as therr is a Wl W¢oJ￿¢r￿￿lV¢ <A)IiyiiM ¢fThrnillinB thcclwity tow LHII [¢¥￿ Governan£¢ rosts inElud¢ tht¢Osts oftlie ryeparaiicdi and examinatLLNiofsi•wtory Ac¢wts. ￿le(r￿S0fTrU￿ttrn#tImK$ and rl)¢ ofany legal 4dvic¥ io on gov¢TNaD¢¢W£WSiitviirAllJ maiiers. TA￿￿￿te fiyed a5seis fu iise byihe chantyatr up1￿[18£d ifthey can be u5cd for than th¢yetyr. mjry are v4luEd31 ID51 or aTra$0￿b1e voluean recapt. DepreciAtiOn Is provided on all t3nsiblc fixed a55ets 51 rai¢s ¢al¢tslat¢4 to wlzteoff the¢r￿1 Ic5S ¢#¢m4kd r¢5iduil vlllleof each Assdovrr its ew¢d lifton the fdlLY+vJng big¢S." Fixturcs and fining5 CixnpuieT cguiwnrnl 15'hpEr4knnunJ straiBht line Inethod 25%pttallnutn ￿tra￿t Iinc Ai r4th tepffi￿￿￿1te fixed lodamninewh¥her thcte is any indiralion th4tthos¢ h•ve siiffcrcd in li￿PaI￿le￿I loss Iftliert is ittdtcion of po551bic linp￿T[￿thj. tho re¢0￿b￿ arnr￿t Of￿1Y 4ffeclcd ￿$¢1 isestiinat¢d •NJ Compared widi its cJtryiagaMthuil. Il¢stim8i¢d recovernblc Jinouni is lower, thewin8 is redtKe4 10 145 esiimaied Tecov¢rable noJnL and on impainneni1055 is recwtsrd imm¢d4Trly iii profil rK10s5. Iran Joss subs¢qutygty reverses. the c4ny amount of th¢ is incr￿ed to dLe re￿Se￿ e51imaleof its T￿￿￿bI¢&m0llAl. bul not In cx¢es$ ofihE a￿(￿nI Ih81 I￿Ve bten de*nniiied l￿d Do inipaitrn£nl lo$$ bt recogni5ed [￿¢11￿¥$$￿t in pntry￿s. A reverxalofan ImpalTMe￿ los$ Is rt¢wised immediately in profit or IG55.

FIRST 4 KIDS SCIO Pw9 NOTES TO THE FtNANCIAL STATEMENTS FOR nlE YEAR ENDED 31 MARCH 2025 Chanty ￿llY I￿10 basi¢ finamtyil insmiLiicnt trans￿iOnS 11491 result in die rttoLml￿Uk of finrt¢ial 4sgcis and liabilities Iikt trad¢ I￿j ￿ller debrcffs ttrditon. kns b•nks a￿[ rrth¢r ULird partjes. loans ￿ telaioxt pAnir5 Debt Insthimts￿ i(4hathan i1￿CWhdfyr￿tyabk LYTKavabk within on¢yuTI. UKluth"n8 IowkE artd oth¥x¢(wil$ retcivablealld ￿Y￿ble. ate inilialty meas￿ed at pre5UI valiie ofthe fu¢urec4sli flow$ otsd s￿b5CqUenIty al aincrtised ¢0 USiMgthe EffKrive iiiterest mediol. Dei i11￿[uni￿1￿ iliai are pay&bl¢or [￿e1vIblewi¢llin ￿C￿eBr. typi¢allyothet dthi Ind ueditors. are Tneasured. iniiialtyattd subst4iwIfy. Il lknc undisCOUnted of Ihc calli ￿0t1￿cl#l$1dcr3ll exwred lobe paid LY rettiv¢d. Howevu. if the arrnDb¥lllthlS ofw 5hM-Icnn insLwmtrJt £(lStilult i finallciiig ItansactlCD. like rjie payJn¢i of & tsad¢debtdefaTthJ bryty)d Doniial Lwsiiiess tenns ty fiND¢td ai a rntcof ill￿ tbat 1$ not a TnJTka i¢win the case of4n ￿-T1$h1 Sh￿-￿rn knti nct at th•tk¢t ThlB. the financial asset N li4bility 15 measured. ijliti￿1y. It thepre￿I vll￿orthe fvnwecasli now discounted at i maTket raieof inrtresl h a siinilardcbl iD$trY￿¢￿t 5ubsequenty Financiol aSS¢L% IhaE atr measured lltcost 4nd nornscd c(%1 are Hss<ss¢d &1 di¢ ¢Dd of urli rwrin8 pttioj ft(obJettive evjdenceofrl￿p2IrnJthI. If¢bjrciive evidaiceof impainntyii E$ IDund,an Inip3imkttsi loss isrtWlSEd in the Stai¢mtsi of C￿npr¢b¢￿sIvC Incrme Fty fimaN¢iil a55Cts me•suted at 8mthtrstyl cts51 the1m￿1rmen￿ hss i$M¢•s￿Ed as thediffewtt an 35sth¥ canyinE aiid thtptesthi Val￿ ofesiiinatedusb flows di5coun(ed at the•$setSthiEinul eff￿1Ve fDteresi rate Ifa finDcial s$¢t ha5 a variable inittesi Fai¢. the dIsC￿nt rfft fw meawringJLy irnyinneni kns iy &iecknrtyii Cff￿live intcre5t r• detthlDsn¢d Underthe￿￿trKt. The charityi$¢xoupt tax actiwiies Unraincged fvThrfs ¢•N b¢ u5cd in accrtd•oc¢ wlth ¢h¢Cl￿b￿c1)icC¢1Vc4 11 th¢di8¢Jrfiou of the tr￿sEe¢S. h4v¢ be￿ by the true¢s to 5wd ￿ld￿r 5helia5. Sts1r￿S Thr thinty LVtrtcs adefiTred ¢thity1bUti￿ wis1￿ s¢heLne. paylbk fixtheyearar¢ chuged Jo th¢ ststcrn¢nt of fin•Th¢i•l ¢tivjijr5. Inc￿liCiS deferred to theexieni thai Ihe chAritydoEs hav¢ In uncfthJitic¥)al cniitknai¥to¢li¢inciwe•i th¢ endofthc P¢tityJ. tl¢tctTcd incotnc Is recaptsr¢ceiv¢d iTr 5crvice u5U$ io di¢ir ¢knild carecosis dllfinB h0]I￿Y5. The incw¢ is uKethCseryi￿ ￿ bety wovided. Governineni wt5 4r¢ r#wi5ed when li isr¢45tyJ•bkioKpxi thatthEsrants will beffcmvtd ￿ th•1￿] TeJDted r￿dItIOnS Will b¢ IneL submis51￿ ofa vfilid claijn ftyp8yjn￿1. Gr￿ts of4 r¢v¢Due nalU￿ ¥tL¥edikd iojncrn￿e$O ¥ io tnat¢li them willi the￿FendI￿gI0 wh*¢lL thtywet&e.

FtRST4 KIDS SCIO PagE 10 NOTES TO THE FINANCIAL STAIEMENTS Fi)R IIIE YEAR ENDED 31 MARCH 2025 3 ANALYSIS OF INCOME Unr¢51rid k¢sth¢ied fi￿dS 2025 Tthl 1024 T￿11 ActivittL% fryEetmtlth8 fiJ)d5 Fundr•yiDgcven ChihlL4re fe¢$ 4.626 346.876 351502 4.626 346,876 351.502 3?7,401 D￿li1r￿S le8aCICS DonoUc￿5 4.187 4.187 Inctynt fruD llLvestrncntS knf¢resg 1.704 Other EmpltrJm¢lll ￿lOw￿¢¢ St￿¢{￿Y Inatcrnitypay Graiigs 4.417 4.147 24.4?5 34.277 38.938 38.938 38.938 48.355 9.417 4. IiELAYEDPARTY TRANSACTIONS ll*¥cwet¢nofft•￿ p•rty ￿￿yellr.

FIRST4 KIDS SCIO Poge 11 NOTES TO TrtE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 5. ANALYSIS OFE¥PENDITURE ON CHARtTABtE ACTIVITIES Unrestrid nd5 DE5ignaled Restricted fu￿5 20?5 TrAal 2024 Tcrtil (Thlritsbk ¢xpoJdiwrt Telepli¢ne Po51A8c and 51Ition¢ry Ad¥eJtisiDÈ ConsDmobics Trnvcllin Thps and *tVili¢s Site rcsources W8&p¢$4Dd sthff trai￿1118 iiploy&s iiatio1￿ insur•Ke Emplo￿$ PElL51￿ wmtributi(x Exten￿ traiqiiig Sch￿1 tiip transp 4.517 506 876 7.827 4.517 506 876 7.8?7 4.4¥2 367 6.079 956 1.482 3.437 257.098 807 1.754 807 .754 309.752 13,278 4.OJ4 965 44.443 38,938 13.278 4.034 965- 3,305 8IM) 791 17.754 17.6051- 6.137 * 260.654 17.6051 6.137 344.035 Govern4nc¢ Ctysls¢¢ n(rt¢ bdow aThd note6) 44.443 38.938 313.722 GavernanctCQS1S Ac¢wnMllcy. pfjyroll Ind bum4n [¢￿tte$ (see notc 61 6.137 6.137 (Aher cxwditure Wige5 and sthff training Einployrt D•li(mal insunn¢¢ Employer's ￿nSI￿7 w)tributityJ$ Sthff ￿)d wft5 45.656 45.656 3,7YJ 995 41,458 995- 869 502 9.768 7.755 237 1.875 554- 8.075 357. 7.755 237 1.875 554 12.424 357 cl￿￿)118 tn5Drall£¢ Sundtie5 EquiprnMI, htr¢ ind Iniimawjce Health and safety S￿vIces all¢J Ic8al D￿r¥￿Ill tts5 ￿ disposal of fixed AGMtxpthxs Blld debts 2.288 162 6.934 4.349 1.067 3.lQ7 3.223 172 250 3.223 250 899 70.563 74.07? 78.421 Firw. 410 293 6. COVERNANCE COSTS Gov￿1￿Ce￿>S1S iftdude.. F￿5 for cxarnin•tiffl ofthe A¢eLwllts Acc￿￿130￿ fee$ Hll￿ll resourcesadvice ftt5 Pwoll prrfe55ing f#5 250 154 1.974 3.059 250 854 1.974 3.059 250 807 950 2.913

FtELST 4 KID5 SCIO PEe 12 NOTES TO THE FtNANCIAL STATEMENTS FOR THE YEAR ENDED JI MAIiCEI 2025 7. COMPARATIVES FOR THE STAIEMENTS or FINANCIALACTIVITIES Unwr51ticl nds R¢sift¢ied f￿ltdS Fwid T(xal i¢tyninere5wr¢¢5 fr¢th fiin Donaiicns ￿)￿ le8Jcies Atlivilics gen¢Aiing fiuLds 328.513 1,689 9.84? 340.049 328,513 Othrr incune 24.425 74.425 34.272 304.474 T•tsi ittto E¥rthdlture thi: ChA¥itblcaclI￿tlCs Otlxr eKpttndlt￿rt FJitanc¢ exwditute 2￿.031 70,563 293 19.259 24.425 313.722 70.563 293 Tot1 ruource5 uprTrdtd 340.894 19.259 24.425 384.578 in fund5 for Ih¢ytr ?0.104 Totl fMnd¥ fonv•Yd 31,475 8.051 99.526 Totsi futhds e•[rI￿ fornird 30.6JO 48.79_) ?9.422 Desi￿ated F￿lld RuLlic￿￿ fvnds 2025 1024 PAID EMPLOYEES Stsff C¢M$ Gros5 W8g¢5 and staffirninthL EJDploy￿s I￿tional I￿urAnCe¢r￿tt Employ&s pen51L￿ Costs 272,0?7 17.068 5.029 294.124 44,443 31.938 355.408 17.068 5.029 377.505 298.556 4.174 316.965 38.938 No crnpl(yc¢ tewvtyj i<d•l ofmrx¢ £00,0￿11024.. N(xJel AvtrnUe￿￿rnbcrOf fvll.1llllE qulvth#￿￿jDYtt$ ID theyur CJTewoJk¢r5 32 27 AdministrioTh 36 32 T¢xoI •M￿DI pHtd lo kcy milbwenl iDye¥ 63.834 68.424 Thoe Wer¢￿91fUSI¢C￿,reMVne[IU￿l ty (htrb¢n¢f¢ts ￿theY£arCndtd 31 Mar(h 20?512014". NIL). T￿￿1¢y9. pjid for theye4rcDde4t 31 MaT¢h 2025 w¢r¢ knil12024.. lTrill 9. VOLUNTEERS First4 ￿dS SCIO1115 volunieer5 in J cateBorics l ManaÉun<lll CrAnmtnee menibcr5 who tr¢swvi¢e uws *rtd EiVE ththi tlltteio Ici ￿ tNSltts iolh¢dthrity. Giving aprKoximal¢ly 25 hours peryoar. 2 ser￿￿)ry sclioot£liilrtreJ wboare wotking ¢0WaTd5 DiLkv ofEdiI?b￿rgI7 Aw8Jd$ tyDynamic Yr￿1 Awud5 where voll￿1￿[1n￿r CXP¥ifnCe ts iequir¢d Usllally a inaximuin of20 Ikoiir5 per year 3 VdUnl¢¥￿llYlty wrykers WI￿ wi5b tooffua Skill io th¢ cjwnty rw¢Xa￿pk ¢ctkny. spms tr cra Usually 10 hours peryear.

FILST4 KJDS SCIO PA8¢ 13 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. TANGIBLE FIXEDASSETS Co¥llpuicr Equipmrnl Fi¥iur¢s & Finin TL*il As ai l Aptil 2024 Additims Disp05a15 A5 ai 31 ?025 3,8(kS ).050 22.976 26.782 2.050 1430 28.402 14301 22.546 5.856 Depr¢¢iali￿) As ai l April 2024 aJarBe for the Eliiniiiai¢d thi dispa5￿￿ A5 ai 31 Morth 2025 3,806 15.626 2.710 258 18.078 19.432 3.223 1258 22.397 4.319 Net bor& value As Al )] Marth ?0?5 1.537 4.468 6.(K>5 As ￿ 31 Mardi 2024 7.J50 7.350 Unr¢stndtyJ nJ5 DesiBnAted FuThd R¢siNded funds 2025 2024 I I. CUFJENT ASSETS Tr8& deb1￿5 PrepawnwLts 5.730 5.730 7.776 7.041 7.041 9.592 12. CUBJENTLIABILITIES Tt•d¢ ¢r¥JitCrfS TAxaiiw An¢J S(rtI￿ cosis Accnials and deferred inwn¢ Oth¢r urdit(¥s 55.323 4.556 55,323 4.556 86.034 3.3f 21.062 29.447 4.385 18.396 22,781 65.368 18.396 83.761 139.847 IJ. DEFERRED tNCOME RBleased Def¥wJ in p￿Vi￿$year tsutentpr Cknii CThiWcJte rrts ttyhoJid•ywvtr 11.538 18.278 18.278

FJRST4 KIDS SCIO Be14 NOTES TO THE FtNANCIAL STATEMENTS FOR ThE YEAk ENDED JI MARCH 2025 14. ANALYS15 OF NEf ASSETS BETWEEN FUNDS 20?5 T￿81 fjjnds 2024 Unrc5tri¢itrl nds R¢51rt£i¢d Fund fjjnds Ptxed a51aS Ctureiit assets Curr￿1 Ihibiliiirs 6.￿5 6,￿5 140,063 183.7641 62.304 7,350 18,396 18,396 165.3681 IlJ9.847 79.422 2023 T￿11 fund5 Unr¢stii¢t•l Desi￿ed R¥trided Fund Tthal nds Fixed 15S¢f5 Cu￿ertI 455ets CurTcni liabiliiie5 7.350 1?4.589 101.J09 30.630 7,350 10.457 186.618 97.549 99.526 48.792 38,531 38.538 139.8471 79.422 48.792 15 ANALY515 OFCHARITABLE FUNDS ATratysis ofFund Mo￿￿$ B￿Tr brwghi ftwd Expenditure Fund carnrd fiyd 30.630 366,810 335 136 62.304 48.792 48.792 Dep0511 ucwuDI Nation￿ lonery Falkitk Ctwn¢Jl- In-wotk traitun8aliowancr T•tsl mtrkttd fundi I20.1￿) 18.938 38.938 18.938 38.938 16. FUNDS dep0511 bank x¢¢4￿1 15 ¥ flln& nils bAnk acowot Iiolds deptrsit5 re¢th¥￿ frcffj s¢rvi£e use￿. wknch Ihcn rtplid lothem when leav¢ ih¢ thildcaie ficTlity. Theasset and ihe b"ability arc ofequil and lth Idd 5Epornidy in thebakncc shxt. us fuiJdin$ was r¢¢esv¢d 10 for ￿affins. Fa&irk Coun art This fijndI￿￿w￿s rtt¢iv¢d ioprovideemplo)rynent IF￿ing ftrth¢ Iw8 Tbis fllMdinB WQS ￿sed ioanpby fivr st•ff F￿￿$liad been deS1￿￿ed by th¢ bUS1¢¢5 10$p¢nd￿ ￿¢d￿SIle11Us S￿l8C 4UiF4n¢nl ofihr *i¢s and 10 coMri￿te towar05 wa8tS Costs.