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

FIRST4 KIDS SCIO
P*Rt
Trnite<s Rej
24
l*dthtt Exaffilbtes RI￿rt to the M*llage]MntCommitttt
Stsitmtmtof FiMllti*l 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
W*llatt 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 IrwthatdlTrpniYiir*ind 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 5cht*Y
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 ¢oN*tiu¥ 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 wriikci*nq 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 InfrAm*m. 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 Il*iTm(¥]ern apweTriictsliip and
5 slArted In Janulry. St•ff atsott(K$5ed mak*r￿ kvel l & 2 knd 6 moduk5 N￿1r￿ AUll￿j¢ S(¢idy.
PLANS FOR THE FUTURE YEARS
C(mgirtue io wtsk iowards wstwnability. iNt>e4sc ￿￿￿n¢bY InArk￿l￿g apwcyri*ely ￿PIrt1￿blP with sdwls.
e￿Illi1¢ ¢0 invcsi in U)c wotkfotc¢ wport i1nprovrm￿l
Review tht bvsillYg5 model and reabgn wh¢rt
Cffitinuc toengaee thiwrts tI￿r f*Dilies In thedebv•y ofsetvitrs
FINANCIAL REview
Thc year ¢ftd 2025 le￿￿nIS show •d¢fi¢it ftyih¢yearof£17.118 (2024.. defiui £20.1041.
lThe lot31 Incomc for diey¢aTW￿ N05.7481?OA? .. £J64.4741.
Th¢1(4*1 ¢xp¢ndiEure for￿￿ye•r W*5 £4LJ.8ffj12024". U84.5781.
Th¢ W8nceoFunrestritted resttve$ 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 dc57gN*ed 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(¢c4*5intha* 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 t*c5W 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 sir*cgy Filkirk c￿￿¢11 5hElv¢d wrst*diDg ¢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¢1oam*ttii￿ •ttc¢rtaittty
IMY SI￿1T1(￿l￿￿￿bl ￿lhe thiity'$4bLlity 10 a$4 collttrn
TRUSTEES RESPONSIDILrrLS Ir4 REIATION TO THE Fif4ANCIAL sfATEMENTS
Thed￿rity IrJ#￿￿ TtsF4J￿￿]¢ ftypryrms atriigec¥￿l￿ul1 rwt and finwKial a[c￿d￿￿ wiul
*ppliub￿kn￿ Kthgdan A(CwnD•gS￿l￿dj{v￿l￿d Ca*vally Att¢p¢rd A¢¢tyth4inRPr4(fyc¢l
The￿￿ t¢ <lwiD¢5 m S(tyl￿1& requIres￿le[h%1ty ttustres lo prewe finanoal sts1•￿ents each ywwbich
vei knje and &ir ofihE ofiff4irs of the th￿ty and of thE1[￿An￿g wlilaliOD ofruources.
. th #lithbleaccc4uttmgpc4icies 4Trd aFWy rAYw5tth".
. oiwve aThJ winr4p*s In ilit wts4bl¢ Cb•ritits SORP.
Thiike judwn(*1s WlllD•¢S ¥¢ r¢W1b￿
stsi¢whedker ipplicableaccouniing sthndxd3 hRv¢ fdltyvwj. JubJ¢<¢ ro•rym•t4i•l dwmrol
dixI￿ed￿￿ c¥p￿IDed in ¢be fiNll¢iil si•e]Mlti.'
. the fiMthci*l the grAAgancern kn1sunlrs5 il ￿ Inwrt•rithe ￿prej￿Re
th•r the ch￿lty will ccffliinw in busin4s.
Tfre 4Terowsibie fcrk¢y"D8FYopcrKcwntin# th*disdw*th re¥tyMble &¢cutxya¢ time
the fiDwirial ofil* diirity irpj To￿1￿¢ I1￿1 10 ¢rtwre di•1 tht fii¥iJc￿l SthtCts￿1L%cthTrplY wi(1) ￿1¢ Cli*itL
TrUste¢lnKsThTr￿i(SC￿tsl)d} AO ?￿5. Iht cl￿￿￿¢$ 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 fIr*K￿l infrm)ation indthd cffj th¢
r￿5 w&sit¢ Lw5J*t￿￿ 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¢Jw*ibility 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) ReBuI*t￿2¢￿.
Ao tevitw 0(￿7r X(L¥￿￿ng byth¢C1wity anda ofthc A¢(r￿nL￿PrCWI
with th¢Js¢ li tho i¥lu*s uiiuwol *¢msordiKknurts IN iht ￿cr￿n15. •fid5¢ekstxplwi*itffls
theT￿￿ C¢)jcemi￿4yry Jwh Tr￿lerS pr￿¢0￿¢5 do iirA w￿14¢41 ¢vthnr¢ whicli b¢
tWLitEd authi. and C￿$¢q￿*)￿ I do ￿0[exp￿S aD awb'i (• Ik Xc￿￿
lth Ilt course of myewin*ion. noffl*ter kncl￿e vhich iobeJie¥etb•t ijbany
ffl•ityI rtSP¢%E. the reqU￿¢￿ty
. thi en￿le th*iw¢prg kwiiR S¢￿1£* 44111 lo) ofthe 2￿5
. to pres￿[EXC[￿nI1wh￿th ruxxdsamdc(mpty with RevlAr￿ 8 of
2(1)6 Acc¢wts Rew1w￿$ 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
Oil*texpendityJre
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 Ihtyt*r
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 b*kand m h*¥J
7.041
114.626
7.011
l J3.02?
ii.J
TotilcurTtni•Krf*
121,067
18.396
140.063
lJ*knl￿
Crethion. amwits
wthm L*cyur
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 prep*rtd 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¢ fiN*cial 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
l*s *n•thdl.
The L4wity CthSti*Jte5 apublit b**fit￿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￿"¢$1rpS io*Jdr¢5s the sbNtfall. we IiaveTeduced ba5f5 *Rd empjoytts ¥nd W¢Jiow iieed to fr￿￿ C
arkeonÈ toBrow ollrpriinary revcnue. We arc wc(kinbrwith Business G8t¢way iocxplrrt rexliand m8rk¢iiD¢ li
as weu Ls fiinding ivaiIable ￿ stIPPl￿ a m8rk¢titlgStraltoy. Falkirk C￿nCil 51KJved ouisMndinuehiro¢s rosuppm [(￿U$ rAI fiiiure growtb.
We hLV¢ Ihai ￿l¢$t Sttps will rediice IhemDgnirndeofilK lossts, grnetalingsp¥e ioexpliye flin1￿ ways
10 5rabilist wBan15arioDS a knEer-iemJ b*si$.
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$0￿*b1e voluean recapt.
DepreciAtiOn Is provided on all t3nsiblc fixed a55ets 51 rai¢s ¢al¢tslat¢4 to wlzteoff the¢r￿1 Ic5S
¢#¢m4kd r¢5iduil vlllleof each Assdovrr its ew¢d lifton the fdlLY+vJng big¢S."
Fixturcs and fining5
CixnpuieT cguiwnrnl
15'hpEr4knnunJ straiBht line Inethod
25%pttallnutn ￿tra￿t Iinc
Ai r4th tepffi￿￿￿1te fixed lodamninewh¥her thcte is any indiralion th4tthos¢
h•ve siiffcrcd in li￿PaI￿le￿I loss Iftliert is ittdtc*ion of po551bic linp￿T[￿*thj. tho re¢0￿b￿ arnr￿t Of￿1Y
4ffeclcd ￿$¢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 fin*rt¢ial 4sgcis
and liabilities Iikt trad¢ I￿j ￿ller debrcffs ttrditon. k*ns 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$h1 Sh￿-￿rn knti nct at th•tk¢t ThlB. the financial asset N li4bility 15 measured. ijliti￿1y.
It thepre￿I v*ll￿orthe fvnwecasli now discounted at i maTket raieof inrtresl h a siinilardcbl iD$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 fin*Dcial
*s$¢t ha5 a variable inittesi Fai¢. the dIsC￿nt rfft fw meawring*JLy irnyinneni kns iy &iecknrtyii Cff￿live intcre5t r•
detthlDsn¢d Underthe￿￿trKt.
The charityi$¢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 tru*e¢s to 5wd ￿ld￿r 5helia5. St<YW4nd wwpmenE att￿￿Ofthe siies
R¥ITiu￿ fvnds ¢4n LXLIY be v5ed for wbcul•rre5tstthed pio)DSC5 withm th¢ objea oftht ¢hAriry. Restriuirths4ti¥¢
when SPEcified by or fund5 Jreraistd forplrticuknr rtstrirted purprfjos
P￿>s1r￿S
Thr thinty LVtr*tcs 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•bkio*Kpxi 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
P*Ee 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¥it*blcaclI￿tlCs
Otlxr eKpttndlt￿rt
FJitanc¢ exwditute
2￿.031
70,563
293
19.259
24.425
313.722
70.563
293
Tot*1 ruource5 uprTrdtd
340.894
19.259
24.425
384.578
in fund5 for Ih¢yt*r
?0.104
Tot*l 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
Administr*ioTh
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.