REGISTERILD CHARITY NUMBER: SC048005 REPORTOF THE TRUSTEIIS AND UNAUDITED FINANCIAL STATEMEDll FOR THE YEAR BNJ)J£D31 DECEMIIICR 2t124 Back To S¢hool B*nkEfi8t Renfrew&hir¢
Back To School Bank East Ronfrewshire CONTENTS OF THE FINANCIAL STATEMENTS For Tho Y8ar Endod 31 Decamber 2024 P•gÈ Report oftbcTru8t I to 2 Jndependemt Exowfrrt¢r'8 Re)rt statnt ofFlnanclal Actlvlt Bal£e Sboet Note8 to the Flllancl81 StAtemettts 6 to 10 D¢tail4d stiteNt of FIRaRclal Acdyltlos
Back To School Bank East R•nfrow8hlra REPORT OF THE TRUSTEES For The Year End8d 31 DerRmbor 2Q24 The tntstsB8 pre8ert thoir ieport wlth the fthancial stateinents ofthe charity for tkn year vttded 31 Dmber 2024. Th trte¢S have adoyl¢d th¢ provisio9 of AcntIng and ilepurting by Ckn'iti&8.' Ststsment (&f RecoMMthQa PraLtico plicAblv to Glitllities Prtparing thcir acwuRts in arKordan( with tbe FIllmd ROting Stth opplicable in tho UK dnd Repub]ic of Irol¥ll (fRS 102) (offertlY¢ l Jarniary 2019). oJi.tvvrTvriS AND ACTivfnES Objeetfvej Tho ethos of Back to SchoolBank FLqt RenfreM'.%hire 13 to rais¢ and Inaintain Self-esteB, pride, self.m4WL dignity in childron livi1 iti poverLy hard8bip... siwly by providing a brand.Jew unlfonn. We Tyork i)n &refEr11 h&814 nnly childirll rcmaiTY anonymous to us througbouL We operate on a referra] system with local support hools th¢ local rouuGil sorvi alld social work dcpatnonts antj L)ther support agencie8 8s CitlzenB Advlce 8md F8mity Rcsourec Cwtru, W¢ &lBQ recciyc rcforn]8 dirrctly from SGbools and Third Sector orgaJJisatiollJ 8lld other ch8ritioB such 08 Childrffl 1st and Womens Aid. ACHIEVIIMENT AND PF,RFORMANCE Charitsble aelfvttleJ We [ell ill partershIp with the locai Ho18 Association and hfftve been sllc¢essthl in winning riouS awwd& as palt of that parhKt%hlp. This adda even more to our r0£ItiOll as lllte8rai ond JEliqbl¢ supwt thh] o cominunity. Oir founder, bohalfof our aGtivltie8 at Batkto SchoolBank Ba81 Rcnfr¢wshir4 was awarded Citizoll oFth¢ YeBr 2023. A mueh.appreciat&l towwd8 runtinutd workhcrc in tho cotnmuntty. FINANCIAL REVIEW FfDanciRI pojluon Ow muin sowrKs of funding are donations from the publir, cvrpordtf b)di0s Attd loeai orgallis&tton4 Alld grattts from thnding kdIes. During th? year donatiDILS. Dlts Nttd fiJJtdra1sti a1vitI6$ amount¢d 10 £4B.563 hety>ins to m¥¢¢ our hariws Fo]yuDitrllts in providing nmy 5Ghool uutf0llB aTrJ 8UPPtio ns well &q ¢ov¢ring costs fvr th¥ w6mi3rA alld otIKr runlli costs and eyp¢ns¢8. EXndSr¢ in 2024. yct alt5 incrL'Y5ud in lin¢ with the in(xt48e pricos ri5e8 and iti refettal numbers gnd nOntod th .156. Tkn fiitLd5 gEnffi&tBd prDvid¢ ullifornLS and es8onti81 swlies (D children E&8L R¢ntsew5hirc bui thc in¢r¢&8¢ in Clt8 rofwrnl iiumbets thattho 8ollrdi for 18 fui on-gain8 pro&5. er¥&g polley The trtth'y pollcy Is to retai 3 month8, Wortb of norn)al operating to M't (Xb11llets llttd kn covor any un¥xpe¢t¢d expettdilwe. Three tt]¢)nths extndItuTe tollUts to £12,OOQ' rc50rvoy [r¢tlY Stalld £21.128. FtrruRE PLAf4S lkn remit each ycar is unthanged. to tInO wlth work to help leY12t¢ h8rd8bip 8nd povety and Its impa( on schoDI children, by tho gimple actofproyiding a SIntoW school uniforjn. We contlnue to ottract locol attd national IV and radio and LY01¢aSt and print nKdxA wvgrag¢. Tbe publtcity 4nd rni8e in profile enc¢)urag¢s donors and rA)lllribittions from proviou81y unknowll quhrtwy, Uur hank of dedlcated voluntea¥ r¢rnains comrnittcd to BaBk io S¢hoolBank East lionfrow8hiro and havo bccA rfthl fDGilhAtiiig th¢ organisotionftl den)ands of th6 inLreayed WOload. We colltiuuo to build Ilnkg to loc schoolB and 8f%lU and our number of tr[rnI organi3aiioD8 ha8 Ta88¢d yct aguin. We continuo to ld aro oommttt¢d kn ¢nguring th41 0 sryvice is as atce4sible wk&811)l¢ to thoyo who hllve tho ne&J for IL siryiiJrriJRV. GOVERNANCE Af4D MANAGKMBLYT GovernTng documwt 'Tho cliarity 18 coiitrolleAI by Its gov¢mlng OXW. adeed of trw¢aDd ¢£tI11ttes alluniticorprtedchartty, REFERENCE AP4D ADMtNtSTRA'fivE DETAIIS Re8t%tered Clr$ty number SC048005 Page I
Back To School Bank East Renfrewshlre REPORT OF THE TRUSTEES For The Year Ended 31 December 2024 VUNDS HELD AS cusfoDIAN FOR OTHERS During year the ,601 th8t w35 held for Pai8l¢y Back to Scbwl BaAk Bft¢k to &hool Bank G]asgow gpFn¢ on th¢irbdwlf Ivillg no baiauK hvld krt dL¢ ¢nd oflhe y¢ar. Appr¢tv¢d by orts of tbe board of trugtee8 on 4 July 2025 ots its behttlf ty. Pg8e 2
INDEPENDENT EXAMINER'S REPORf TO THE TRUSTEES OF BACK TO SCHOOL BANK EAST RENFREWSHIRE I repth on Ihe aowunts for Y eodod 3 1 D¢r<miw 2024 8et out on paw fow to to Respectfv• re&poll5Lbllltl¢s o[tru and txAmlncr The cbaritys tTusE¢e8 are reswblc h. the prqJaratLvn of the acCot9 in accordwe thg lert))8 of the Charldos gnd Trust¢¢ Illv&%tthent (Scotlalld) Act 2005 and the Clwltld¥ A¢Urtts (S¢otknid) Regulatlow 2006 (as gjllonded). Thts ¢haritys trustees Consider that the dIt wutroneni of Ilegulation 10(IKa) to (c) of1he Arwunts Regu]ation5 doed not appty. It Is my re9ponslblltty to exam)¢ the aLaxiun(s as requlred Sectiijn 44(1)(c) of the Act and to state wl1¢d particar corne to my attontion. B4sts of th¢ Independent examltset's r¢port My examination WY5 irid out In aetM)Td4WO With 11 of the Charfrf¥y A¢wunts (S¢otlwl) Re8ulatlons 2006. All exami11 irL¢lude8 a r&viow of the aceountiug records kept by th¢ c]wity and & ¢Dmparlxon of the accouiits pmentod with those re¢wds. It also Includes )nsIderatIon of arty unusual ItCrnA Dr disclosures in the ac£ounts. and soeking ¢xplaLations from you aA trustees concernln8 any such matters. Tho proc4duTes imdataken th not providv all thc evldenoe that wpuld be required in an sudt4 aftd CoDseqU I do nol ¢xpres5 an audit oplnion on the vlew given by Jnd4)endent eX&nner'S stht¥metkt lllEoDnectiOEL withw oxAtllkn*ioffj tto mattsr IMB come to my thntsith: {1) Ykni¢h glve8me r¢880nable cau8e ty b¥li¥ve iknL Kn alry rllat&lal regpec4 the requiremeots to ko¢p M¢WUlltIng record8 th a¢¢ordattce whh S•ctlon 44(1)(a) of the 2005 A¢t 4nd HelatIOtt 4 of the 21106 Awoutts Regulffttions,. and ) preparo whkb accord accouTrting iEcwds and to compty with R¢gulution 8 of le 2006 Acroullls R¢gulatfions bNve J)otbeett ttic£ or (2) to wmch, in Jny opjnlon, attentlon should be drawn in order to enable a propu undentdIng of the A(tollnLi kn be 4 Juty 2025 Pag¢ J
Back To School Bank East Renfr8W3hire STATEMENT OF FINANCIAL ACTIVITIES For The Yoar Ended 31 December 2024 2024 Total fimds 2023 Total UnreAtrlcted fund Rwtricted fund Not08 INCOMK AM) E14DOWMENfs FROM Donationy legaclas 38,932 9,631 48,563 81.390 EXPEf4DrruRE ON Raising fId9 216 216 216 Charitsble actlvltk8 Provision of UnifoM8 54,941 8,999 63,940 59.457 Total 55,157 8.999 64,156 59.673 NET INCOMFJ(EXPENDfruRE) (16.225) 632 {15J93) 21.717 RKCOIYCILIATION OF Fi)EIDS I'otai funds brought for¥vard 20,488 16233 36,721 15,Q04 TOTAL FUNDS CARRIED FORWARD 4263 16,865 21.128 36.721 The fornk part of the9¢ financiRI statements
Back To School Bank East Renfrewshire BALANCE SHEET 31 Dgcombar 2024 2(Y24 TotsLI fi]nds 2tr23 Tothl fimd$ Unregtrithl Rejtrictrd rund CURRENT ASSETS c4lhatTr 4263 IA865 21.128 41382 AnY)llt6 falllllg due withkn ODe (5,661) 4263 16.865 21,128 36,721 T(YfAL ASSLTS LE&% CURRENT LIABILrrIJ£s 4263 16.865 21,128 36,721 NET ASSE 4263 16.865 21,128 36,721 UllrestricF.cd tht)(L8 R¢stric¢d tiintLq 4203 16,865 20.488 16233 T(YfAL FUNDS 21.128 36,721 The fitwirial 5tatNnMts were 4pptov¢d by the IIvdTd of TTwlee5 8uthoris¢d for i38u¢ on 4 Jllty 2025 gnd wr sigti¢d on its beh41t'by.' Trust¢£ TheDok4 fontL Part oethese fit)aotial statements Pag6 5
Back To School Bank East Renfrew3hlre NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2024 AccoiiffflNG POUCLLS BASIS OFPREPARING THE FINANCIAL TE1vIE The fJnanci&l Ststennts of the"clwity, whlch is & public benefit entity under FRS 101 have been pryared in cordene4 with the Ch&rAtiey SORP (FRS 102) 'Ac¢ouLting and Reporting by Charities.. Statement of Remmended Practlco swpiicBble to charitie8 preparing their accounts in accordaIe with tbe Finanrlal Reporting 8thndaTd applicable in the UK and Republlo of Ireland (FK8 102) (eff¢¢tive l JRttDary 2019),, Financial Repwting Standard Iff2 '1Th0 Fthaty¢id Reporttng Stalldard appliGabl¢ in th¢ UK and Rrpllblic of treland, attd the Charitl¢s ottd frnstse Investsnent (Scotlalld) Act 2005, Tho fingDcial statements knve been preplld under th¢ hi8torica] c08tnyellt1O co All income is Te¢ogDiSl in.the StateMrt of FinanciaE Artivides th¢ ¢hfiTty hlls entitlement to the thDds. it is probable thatthe inoome will be re¢eiYed th¢ #mount ¢an be mwurEdiellabty. XFENDJTURE Liabilities Bre recognis¢it &8 expenditur¢ as soon as there is 4 tegal , Constructi obligAtion coinmittlng the rity to th&t expenditi]r4 it is prob8ble that & trallsfer of economic benefits will be required in Bettlernet and the amount oftho obliglltion con bomoAsured reliably. Expenditure iy COUntl for ¢)n an ac¢nwls basis and h&¥ been clossified under be&dings that aggrewdte all cost relat to the cAt8gory. Wh¢ ¢o$ts cEJllot be ditutly attiibuted to particular headtEJgs they hevo b¢pll allo¢&ted trj actÈvities on & b18 consistent with the UBe of Tesour¢e8. Gmta offtted $ubjectto conditions whioh have not beenttt Ht the year end date are ttoted a8 a commitsttent but no¢Mccrued aB expenditur¥. TAXATION The charity is Trom tax on its dwitable a¢tivitlo1. FUND ACCOUNTING Uw¢stricted fud8 u8ed in with the cbaritabl¢ obJ¢Gtive8 at dlseyrtlon of the trustees. Re3tricted thnds cm ¢)niy be uged for p(lr t%stricted pu4xise$ within the obJts of the tharity. JiestrlctioA arige Wh¢ p]fiL%1 by the donor or WI funds are rai8¢d for particulreStrICl wry)0$. Further 0xplnation of the natyr8 Ittd purpos¢ of e•ch ftnd ts included in the note% to the finala1 stJt&ttents. HIRf. PURCHASE AND LEASING COhQIllTMs Rentals pd under oppratiog Iwes aro chdrged to the Statement of FI]jala} Activltiey straight line basis over th¢ p2rlod ctfthe le4se. DONATIONS AND LEGACIKS 2023 Don&tion8 8,324 40239 38.772 42.618 48J63 81,390 ¢ontinued...
Back To School Bank Ea8t Renfrew8hire NOTES TO THE FINANCIAL STATEMENTS - contlnued For The Year Ended 31 December 2024 DONATIONS AND LEGAaKS- eondnued Grnnts r¢¢eIVe included iu the &lK*ve, ar¢ as follo. 2024 2023 Antold Clark S¢otmid t1 L'ommuntyFund East Renfrcwshiro Coullcil Barrhead Housing AO¢lEt[On 2,000 500 10.000 7.395 9,631 6.108 2500 13,QOO Peoples Postcode Lot Turcan Connell B15k of S¢ottand Other grants 9,941 5,000 5.000 9.782 40239 42.618 TRUSTRES, R]LMUNERATION AND BJLNJIFITS 'rhern w¢re tru8te6s' reWratiOn or other benefits for the year ended 31 Deber 2024 nor for the yellr e4thd 31 December 2023. TRUSTEES. EXPENSES Th¢re wtr¢ no truste ¢xpw$ paid for Ihp year ended 31 Deeember 2024 nor for tILe y¢T ettded 31 Der&mb¢r2023. COMPARATIVES FOR THE sfATI£MENf ov VINANCIAL ACTIVITIES UnrtrIctDd kntrictsd nd futsd Totsl INCOME Af4D EF4DOWMENTS FROM DonatiotL% uud l¢ga¢i8$ 62,058 19,332 81 390 EXPENDITURE Oly B2ising fimds 216 216 Churltablo Nctivltl Provision of Utsieorn 50,515 8,942 59,457 Total 50,731 8,942 59.673 NET INCOME 11,327 10.390 21,717 RECONCILIATION OF FUNDS Total fi18 brwght torward 9,161 5.843 15,004 TOTAL FUf4DS CARREBD I¢ORWARD 20A88 16233 36.721 Page 7 continu¢d..
Back To School Bank East Ronfrewshiro NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2024 CREDrroRS: AMouNfs FALLING DUK wrriiui ONE YKAR 2023 Trade creditors Other ¢r¢di*o 5,660 5.661 MOVKMEEIT IN FUNDS movement in funds At 31.1224 Al 1.1.24 Unrestrlcted fulld Genernl fund 20,488 (IA225) 4.203 Restricted fuAdB Kestricted 16233 632 16,865 TOTALFUNDS 36,721 (15.593) 21,128 Net movcm¢nl in fimd% incllldeA in the above are as follows.. lthcomln8 R¢sour¢es Movement Ullrestrlcted fullds OeneraL fimd 38.932 (55.1571 (16225) Restrieted funds Restricted 9,631 (8,999) 632 TOTAL Fuf4DS 48&63 (64,156) (15,593) CompArAtfves for movem¢Tht IN tuthd Net movement At 31.1221 Atl,1.23 UnreJtrltted funds (leneral bjlld 9,161 11,327 20.488 Rthtrlcted fund Rostrtcted 5,843 IOJ90 16233 TOTAL Fuf4DS 15,004 21,717 36.721
Back To School Bank East Rgnfrnw8hlre NOTES TO THE FINANCIAL STATEMEfrrfs - contlnued For The Year Ended 31 D8eemb8r 2024 MOVEMENT IN FUNDS- eonthiu¢d C4Mnp&'atlve net movemetrtln included tn the above are as follows: Jll¢oming resourc Resour¢¢$ Mov¢ment ¢xpOJea IA funds Unr¢51rteted fund8 G¢n¢ral Ilmd 62,058 (50,731) 11.327 Rwtriettd Ilwd8 R¢6triotsl 19,332 (8,942) 10,390 TOTAL FUNDS 81,390 (59.673) 21.717 A ¢urr¢nt 12 Jnonths andprÈory¢8r 12 month8 CombitdpQ9ltioll iB follows.. Net At 31.12.24 At 1.123 in fundg UnrostrietI lond$ GeD8r81 fid 9.161 {4,898) 4,263 Restrlcted futsds RtrIcted 5,843 11,022 16.865 15.004 6.124 21.128 A current yw 12 ]noTrths llnd prior y¢ar 12 months Combn net movement irL fund4 included in th¢ abtsve 8re as follows: In¢oming Resources regources expended Movement Unrestrlcted tun6s Genernl fund 100,990 (105,888) (4,898) RtrICted fu Restrlthl 28,963 (17,941) 11,022 TOTAL BUNDS 129.953 (123.829) 6.124 PA8e 9
Back To School Bank East Renfrewshlre NOTES TO THE FINANCIAL STATEMENTS - contlnued For The Year Ended 31 December 2024 RELATED PARTY DISCLOSiJRES Th wernno relatsd party trallsaGtLons for the year ended 31 Decemlxr2024. Page IQ
Back To School Bank East Renfrow8hlre DEfAILED STATEMEKf OF FINANCIAL ACTivmES For Tho Yoar Endod 31 December 2024 2024 2023 JNCOMK AND ENDOWMENTS ollatlo and legaeles Donado]]8 8,324 40,239 38,772 42,618 48.563 81J90 TDtal r¢sourc 4863 81.390 Othtr rading a¢ttv1É1&8 COMMI1( 216 216 ChArlthble 8ttivitlc8 Otkn op¢rntin8 lea8e8 luanCe I"elephone Sundti Gronts to ittdividuals S.28 755 216 759 54,182 8.253 689 216 1,876 48.423 63,940 59,457 Tot41 r4WUTces expYled 64.156 59.073 ry¢t (¢%peBdlthro)fineome (15,593) 21,717 This pag¢ doos not formwtofthe 5tstlltory fjoottdlll StAtn?S Pag¢ll