Chrrity re8istrfttioO DUDther. SC048586 Tweedbank Early Learners SCIO A scolti￿ Q*itable I￿OrpOratsd organi￿lOn th¢ Ye•r Ended 3 l 2025 Tweedkn￿k Esrty L¢grner• SCIO Contents (eonthiued) T￿￿te¢s, Report 2w3 Stat¢tnMtt of Tnth, Respons1￿1]￿e9 Stat¢mfflrt of FinanciAI A¢dvid Not¢1 to the Fina￿1￿ Sk*tem¢nts 8t014 eedbank Eaty Learners SCIO Referenee and Admlntstradve Deta Tr* ChArJty R¥litrAtsn Number SCN8586 Frflldp￿ Oft EMLwld¢ Dyive TDI 3RT Independent ￿#￿Intr 27 North Bridge Street Hawi¢k TD9 9BD Bank of Scotl8nd 3 CIMnnel Street G8]a8hiel8 TDI IBE Page I eedbAnk Early Learneri SCIO The thjotea pr¢8ent the anllwl t¢port topther with the finan¢ial 6tst¢mffjts of fA¢ ehaTity for the ￿&r ended 31 March 2025. ObJ•¢kn and a¢¢Mlk• Tr alm ofthe Broup 18 to pTh)vid¢ th¢ W quality Early and Childwe tr children wd 24. J)etsib of tbe Flnattciil A¢tiYrti¢B for Ib¢ year are 8¢t out on pages 6 ts 14. A¢hlevemMts and perfornmnee We bAve paid the reAI IiviD8 Inge M a Mini￿ ti> all of our omployom gince September 2020. and be¢omè all a¢wdit¢d Livins WAge Employer in Nowmbpr 2021.our tsff all rqcaIv￿ In¢rea8e8 thts yyar aTh1 we ply above the Real LiYinK Wage as a mini to b¢ pAld by of CtyDmwDty Celltr￿ and fo]]0v￿g n¢gotialion8 with both La￿ Bord¢Th and tho Con forward. A8 a result ofrethK¢d fjjlldl￿ we have Itbjutted a defi¢lt of £27.338 for the year. It li the Group'i policy to bom 8ufficieot reTh And to retakn iury]u8 inwnx to Bub8idiie th¢ following fiDaDcial )w. W¢ hav¢ Add¢d to th¢ rnlundow and hold £l1.595 Ill a ¥q￿At< bthk 4ccount, it be wuir Seuion feej ¢hKpl for eAch Cblld att¢lldll￿ th• rn who il not ¢liBibl¢ for Lo¢al Athity fimdin& Througb the S￿¢tiSh Mi]k aNI HMlthy Sn¥k (SMHSS) w¢ r¢c¢iv¢ an allm)U￿ of 58.2p pw obild for ¢￿h xsiion atteEbJ¢d for 2 hour8 or Thb 18 athini9iTht￿ tbrougb Swttiuh B￿1 Councll (SBQ. SBC top thii Thi8 pa>m¢nt i• to provid¢ eA¢b thld WAdk A d4ily portion of 189in]8 of ¢ow'o Tmlk (w a ll￿daIry Alt￿n￿1ve when Trquirnl) plu a heLlthy A)a¢k oft¢th fruit or ve8¢tablu. Struetsr¢* £•v•nwnr• and m•Dag•Jll•nt Th¢ w 18 a S¢ott18b ChKitabl¢ IworporA￿l 0￿184tiOn and a of Earty Yearn ScotlADI It 18 T¢8i8t¢r&l a￿1 ill￿¢¢¢¢￿ by the Care In8p¢¢kntt (l¢￿ti￿ CS2018363805) aul EdwAtioo S￿t11n It li 8ov¢rn¢d by il• wwtilthio BYS Membtrship Number 2064 Tweedbank Earty IKarnen SCIO Trutha. Report (coMtinU￿) We nm a Tn￿tre nJ)del with a preferred rAinm￿tr￿ent of 3 yeor8 from Tnth8. TrJIt￿¥ receive tu> renwnwation for their ioput to th• Mana￿ of the aettin& Thett Hryll be Bn opportUDity for intereited Tnts• to akwty each y¢fir at Fllnd• held ￿ ¢u•todknn tru•t•• on b•h•]f •f •tb•r• No ar¢ h¢ld on beba]f of other oryaDi8thons. Cr•dltor PAynxnt plley We ply Invokd Thitblti th¢ 8tatsd payment twnx. The rewtVAi Approved by th• Inwteea of th¢ cknrity on 25 Augiiit 2025 and iiywd on its behAlf by. Page 3 Thveedbank Earty LeArnen SCIO Statement of Trnrtett, Re8pon81bllltiei Tk ￿￿1t¢¢• Are re8poMlble for prwlng the tr￿t¢￿' report and the finAThcl￿ thteineth in accord￿¢ with the Unitsd Kiogdom Airtur¢B dI￿lO•ca a￿1 ¢olltiuu¢ in buJin¢B& Th¢ truthr8 ar¢ [¢Bp0￿1b1c for prop¢r acwunting ZE¢ordB tha¢ diEthK wkth rea8oJable a￿llra¢y It any thne th¢ finandal po8ltion of tb¢ ¢barfty and Aabl¢ tbMI to ¢nwr¢ that th¢ fina￿14]8¢atell￿ cotry•ly WAth tb¢ Chariti48 I￿1 Trustee JLveAIDMt (S¢otlthd) A¢t 21)05. th appli4bk awitiA AwouJLts (swtI￿I) Rogulatiow 2IW, and tl provialor* of the Th¢ tru4t¢es ar¢ for Aft8uarding ai8¢t5 of1he chrity ￿ h¢nco for tsking reuonable Steps for the prevention detection Offr&￿ And otherhr¢gvknri¢i ¢horitsble compAnyi t*p4htion 8ovwning the Jyeparnimon and di1*￿0￿ of finan¢ial at•tem¢nts nMy Approved by Ihe itU8tees of the chArAty on25 Au8U8t 2025 and 8i8Ded on its behalf by. Tweedbank Early Learners SCIO Independent Examlnerli R•port to tho trnitw of Tweedbank Early Learnen SCIO l Tqport on tho acwDDts of the thrity fortho >ur cnded 31 MKca 2025 whlch are Jet oirt on paga 6 to 14. Th¢ trustees re4￿￿￿1¢ for tho preparation of the a¢￿￿￿ts in a￿0[a￿vI with the of the ClJaTiliei and TruJt¢¢ ]nv¢Jtmrnt {S¢otl•nd) Act 2(X)5 and the lJaritieB A¢LY)UDts (Scotland) Re8ulation8 2006. The Inth¢B COnBid that the audit ￿Ul[@￿￿t of Re￿1811￿ 10(IXd) of the 2006 AC￿Ullts Rep￿atiOna th)eJ not appty. It li r¢BpoNibility to.. ' examine the WUDts und¢r 44(IX¢) of th¢ A¢t; ofkndependent exthr'• r¢p•rt i￿Ill￿ a review of the re¢oTd8 kept by tbe cbaTlty a CoMp￿10n of the ￿￿o￿nts with thogp Tt¢or&. 11 alw ]￿hKIll cowidmtion of any Ullu￿ iteDM or diKlomllei in th• And explmatioll8 from >vu u truite¢i Concerni￿ any Inatt￿. The F(oc•thTh do Dot pmvide all the evld¢n¢e th would be in and I do Th>t ¢xpr•u an audit QPiDion on tkn vi¢w by the aLY4Xllil TJ ¢onibe¢ti(m wlth my nxlt•r to rny 4tt¢nli (l) vthch glvei re￿￿￿bk ¢w8¢ to believe that in any material re8pect the re4]ul￿1. . to keep a¢cmmtiD8 r￿ordS ill ￿e0r￿e with aection 44(IXa) ofth@21K)S A¢4 and AKounts Re8uIAtio hwe nrt been L (2) to ￿l¢b. iti my opiniw atlaLtion sh￿lld b¢ draThn io ord¢r to faabk A prop¢r undeThknding of th¢ to b¢ 27 North BrAlg¢ Street TD9 9BD 2r_-.p.-L[. Thveedbank EArly Learnen SCIO Statement of Flllandal Acdvldel for the Year Ended 31 Matth 2025 Totsl 2025 futtd• N•t¢ I￿￿]ne and EDdowrn•nts fro Donollo￿ le8acies 224 120 178 224 120,178 120.402 120.402 Esp•ndllure on: Chazitthk a¢tividei (147,740) 1147,7401 1147,740 1147.740) 127.3381 (27J381 Net mov¢m¢nt in fimdj (27.338) Q7,338) 145.327 l L7,989 145.327 117989 14 fllndi 2024 No Ineome and Endoro￿lts fr•mi 199 136,580 320 199 136.580 320 Chorllable Aethdtles TotAI incim 137,099 xpendlture on: Cknitable a¢tivitie6 127J43} 1127.5431 Total werditur¢ 127,543) 9A56 I Iri,543) 9.556 9,556 9.556 R•eondllAthin of fundi Totat fm¥18 brougbt fonFard 135.771 145.327 135,771 14 145,327 All of the ¢hIrity￿ a¢triti¢J tsive from contsDuin8 owab￿S thrin8 the •bove petio The Iiotei on pa8d 8 to 14 fr*rnl Att knte@r￿ pArt of theAe financial statenx ge6 ¢edbADk L¢￿er1 SCIO le*tradoD nun)ber: SC048586) Bplance Sheet aB at 31 Mareb 2025 2025 2024 Nots Current A•••ts 11 503 l53.137 153MO ISJ13 Casb at bth and in h 126,460 127,260 19271) 12 N•t 117,989 145,327 Funds of the charlty: 117.989 145J27 145J27 Total 14 117,989 The fjJwKial thtem¢th on pagu 6 to 14 vnre approv¢d by thc and •Atthothd for Iw on 25 Au8Wt W25 and li￿1 on their be￿lf by. The nolts on pa8e• 8 to 14 forni an intgpl part ofth¢8e finthal 8tatEmeuts. Pag¢ 7 Tw¢¢dbukEirty Learn¢r8 sao Nots8 to the Finaneial Statements for the Year Ended 31 March 2025 l Attowjthig poli¢1 St￿d￿d appli¢&ble In the UK and Ryb]i¢ of Ireland (FRS 102) (effeetlve O¢tober 2019) - (Cknitim SORP (FRS 102)), the FIDAttcIAI Re￿8 Stsrdard appIl￿b]e kn the UK arxl Roublle of Ireland (FRS I￿2}. Bath of pr41ArAdon TvR¢db￿ E￿lY LxazlleTh SCIO meets th• de6nitioll of a public benefit ontity under FRS 102. Th¢ a¢uxuth (fjnan¢ial unl¢u Othern￿ it￿d iti the r¢I¢￿ttt nots(s) to theie acry)u Goki eoAcern Voiuntsry income Jncluthg donati(w, ￿16, I¢Baciea and that Prn￿de c¢)re fimthn8 or are of a 8eMr81 notllre li Tecogniged Trhen the charity has enti&tnent to the iwo￿, It 18 prob￿￿ that the income will Ix rwAived and the Donations afyl lega¢i¢i are on a TK¢iv4bk bawl wlKn r¢cfflpt IB probabk and the on]ornt be r¢liabty xpendlt All w¥¢nditur¢ is rKosDi8ed onrK tbere ii • le8al lx conthxtive obli8ation to ¢xpMdilMr¢, it AJ PTob8bl B¢ttl¢rn¢nt 18 rquire41 arKI the amouDt be reliably. All c06ts are allocated to tbe applicable expetiditi have been ￿10<￿t￿ on a b48iS ¢OllSi8tgnt the of Te60UTce4 with central #aff c08t8 allocatsd on the ba8AS of time 4JenL And depreclatlon ¢lw alk￿￿ted on the Portion of the aFg¢t'8 Oth¢r wp(xt wsts are allocthd based on the of •taff ¢o*8. bmxfi¢iAri•& It includes both ¢08t8 ¢An be allo¢ated dire¢tty to gu¢h thooe ¢08t8 of an ind1K￿ nature Support of re￿¢0 for exAn¥l¢ allothg propety ¢08ts by floor areffj or per e4pit4 gthff ¢oits by the timo • And colts by tktr u8ag¢. in01￿11￿& *thtory a￿OlIntr and the ¢08¢ of trnile¢8'8 and r6imbu￿d ¢xpons P48e 8 Tr¥eedbaDk Eaty Learneri SCIO Notei to the FIDandal Ststements for the Year Ended 31 Mareb 2025 (c￿thIlled} Ca•h ￿ ￿•h equfvthn Cash and eash equivalents oomprl8¢ (*th on hand ¢&ll depo￿ And (xber thort.terni ]Dshly liqum illTrknrnts that aTe reathty comnrtsl>le to a knovrn of ¢a8h and ate 8ubie¢t to all In81glllfitallt rijk of cbanse in Yal￿. Fvdd Itruetsre objKtiVP8 of dw charity. Fell￿0￿ and other po•t r•¢tr•m•nt obllgAlloni Th¥ (￿lty opvtatei a dthcd contnl>uti(m pen8lon Icherne whi¢h is a pension plan under which fixed eoiitril￿tltiM PAid into a fiwd and the cbarity hA8 no legal or Co￿tr￿tive obligation to pay further contri￿￿￿￿ ova if the fimd dom not hold Suffici￿ •nots to pay •Jl anpl￿al th¢ ben¢fits relating to ¢mpl(ry¢¢ Rrvi¢¢ in the ¢iirr•nt Pag6 9 Tweedb￿k Early IKArnen SCIO Notsi to the D)nanciAI StAtements for the YeAr Ended 31 March 2025 (eondnued) 2 In¢ome from donath)ni and l•gNd Total TotAI 1024 DonAtion8 and legx 224 224 199 199 3 Income from ¢haritable a¢dvlth• Unr•thl•d Total 2025 Tot•1 2024 GM¢r 103.061 1.301 9.880 5.936 103.061 1.301 9.880 5.936 120.178 114,689 2.147 10260 Fee8 120,178 136.580 4 Other IneDme UnrHtskted fllndi GuerAI Total 2•25 TDtsI 2024 Pmvls£on of trAh]ID8 320 g¢lO TheedbaDk ￿rIY LearlleTh SCIO Note8 to the Fillanci￿ Statenwits for the Year Ended 31 March 2025 (conthiued) S Expendlure on eharitsble a¢tlvld Totsl General Qennl re8triL*ed Staff costs 15,197 130,922 1,201 420 15.197 130922 1301 420 147,740 147.740 Genernl 2024 Note 14.835 111.444 844 420 14,835 111,444 844 420 Slaff co Allocatsd iupport cc*ts 127.543 127,543 Unr¢itrl¢ted fundi TotAI 2024 2025 515 933 5.151 1.171 715 331 450 3J56 210 223 130.922 400 1680 63 515 933 5.151 729 1,572 5.741 1.134 453 375 643 3,520 264 75 Jll,444 Eqrripn*nt.play ConJumable• . SllA¢k Activities Statlonery P08ta8¢ TeleplK>ne SubMcriptionB 715 331 450 3.556 210 223 130.922 41x1 2.680 63 Other ¢0 1.133 Bod Debts 147,320 147.320 dlredly to clwltoble a¢tiviti¢8. See note delails. Page 11 TweedbankEarly Learnen SCIO NO￿ to the DlnaDdal Ststements for the Year Ended 31 March 2025 (continued) 6 ADA1￿1• of govvllan¢¢ and Bupp•rt ¢0 fundi Ceneral Totsl fuDd8 420 42Q Total for 2029 420 420 TO￿ for 20 420 420 7 Trllth remunernllon and •ypeD R*rt•oii £378 (2024: £80) of knJiDeBB eX￿n￿ w#e relmbw#d to An2llttarle Robertwi dwiDg the yeor. Th¢ pyroll ffi*er¢ ts fol]rn: 2025 24 Staff eoits durJnE th• year were: Wa8ei ￿ll1 ￿ArleS Social colts 12A5L15 107,499 855 2.345 745 Other 8taff C￿1• 650 130,922 ILI,444 The monthfy Lvera£r of pernow (includiD8 Knior I leadtrlhip team) Eryvloyed by the cbatity dDrlftg the Y￿ expre&*d u thll lirnp equival￿ vnl ai follrn: 2025 No 2024 Flo Emplo￿ No wloye¢ JeL*Aved emolunwnts of tbm £frfl,000 dry thp y•ar. 9 Ind¢pend•Dt •zaDth￿r.S renMmeT&llon 2025 2•24 420 420 Pw12 Tweedballk Earty Learnen SCIO Notes t• the Finu&ial Statements for the Year Ende4131 March 2025 (conlinued) 10 Taxation 11 D•bto 2025 2024 Trade debto 503 12 Credton: fallknz du• wlthkn •n• y• 2025 1024 2,025 73] 515 1.370 0214 729 9271 8313 13 Penwi and •tb•r i¢h•m ¢onthlxtions pay8bk by the charity to the 8¢h¢nw alld arn0llDt￿ to £2.760 (2024 . £2J45). 14 Fumdi BalAn¢• at I R••oure A￿ll 2024 r•MureM •xpeAd•d Tranthrd 31 m￿Ch 2025 Unrethjttsd 134,770 120,402 (147,740) (l.Q38) 1.038 106,394 10557 11,595 Tfjt￿ f•nd• 145J27 120.402 1147.740) 117,989 BalADCe at 31 Mar Ba1￿Ce at I IA¢oJth8 Rewureei Aprll 21123 r¢wwr¢ ex￿nded TrAD•fers Unrekniet•d fund• 43ewal 126314 137.099 (127.543) (i.oty)) 134,770 10.557 9.557 Total fund• 135.771 137.099 127.543 145,327 Page 13 Tweedbank Early Learnerj SCIO ote8 to the Finandal StAtem¢nts for the Year Ended 31 March 2025 (eondnued} The pTrpoi# fot th¢ fand8 to be applied are as follovn: IS Analyth of net b•tvMn folldl T•tal fundi at 31 Mar 202S UnMtrkteJ fund• Generil D#￿￿tea CmTeDt 888ets 115.685 192711 11.595 127280 271 Totsl n¢t aliets 106,414 IlJ95 118.009 Total hnd• At UuTe•trf¢t•d fund• Gmeral DMlp*¢ed 143,063 18,313) 134,750 10.577 153,640 18,3131 145,327 Cwrert IiAblliti¢i Totsl n# 10.577 16 Relate41 pArty tran#etlo Thffe we ￿ relrted pw tronstetAoM In the y•at. Pwi 14