South Glasgow Childcare Partnership Forum SCIO
Financial Statements
31 March 2026
Charity Number SC048859
T B Dunn & Co Chartered Certified Accountants Ground Floor (part) Unit 8000 Academy Business Park 51 Gower Street Glasgow G51 1PR
South Glasgow Childcare Partnership Forum SCIO
Financial Statements
Year ended 31 March 2026
| Contents Trustees Annual Report Independent Examiner’s Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements The following pages do not form part of the financial statements Giggle N Grow Project Statement of Financial Activities Forum Statement of Financial Activities |
Pages 1 to 3 4 5 6 7 to 11 13 14 |
|---|---|
South Glasgow Childcare Partnership Forum SCIO
Trustees Annual Report
Year ended 31 March 2026
The trustees present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of Accounting and Reporting for Charities: Statement of Recommended Practice (SORP) 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).
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
SC048859
Company number CS003715
Principal address
310 Cumberland Street Glasgow G5 0SS
Trustees
The Trustees who served the charity during the year are as follows:
Miriam Rana Chairperson Lindsay Marion Dougall (Appointed 06/06/25) Vice Chair Marie McFadden Treasurer Sandra Markey Angela Muir Lindsay Cully Leanne MacAree Lisa France (appointed 06/06/25) Annrose Bisset (resigned 06/06/25) Karen Stanway (resigned 06/06/25) Sheena McGinns (resigned 06/06/25)
STRUCTURE, GOVERNANCE AND MANAGEMENT
Legal Status
The Forum is a Scottish Charitable Incorporated Organisation (SCIO) (Charity number SC048859) and is governed by its constitution. It is administered by the Management Committee, elected by the members. All members are from the local community and service providers.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
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South Glasgow Childcare Partnership Forum SCIO
Trustees Annual Report
Year ended 31 March 2026 Continued
Aims of the Forum
South Glasgow Childcare Partnership Forum SCIO aims to:
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Promote the care and education of children in the South of Glasgow.
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Promote the exchange of information, opinion, expertise and experience among parents, the community and the diverse organisations which affect the quality of life in the community for children and their families.
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Engage in structures, which will make a positive contribution to policy making, and implementation as it affects children.
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Raise and manage funds and other resources, where appropriate, as it affects provision for children.
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Participate in other forms of community activity, which the group decides to be of benefit to children and their families.
Review of Developments, Activities and Achievements
The Management Committee of the Forum would like to thank all its members for their support. We would like to welcome all new members and look forward to continuing to support and promote quality childcare in the south side of Glasgow.
The financial results are set out in the attached accounts. During the year the Forum had net incoming resources of £21,304 (2025: £12,318) and funds carried forward as at 31 March 2026 totalled £151,804 (2025: £130,500).
Reserves policy
Reserves are held at a level which will enable the charity to continue its objectives. The charity aims to have sufficient reserves to cover six months of running costs.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland, the Charities and Trustee Investment (Scotland) Act 2005, Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity's constitution requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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South Glasgow Childcare Partnership Forum SCIO
Trustees Annual Report
Year ended 31 March 2026 Continued
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed by order of the Trustees
Lindsay Dougall Vice Chair South Glasgow Childcare Partnership Forum SCIO 310 Cumberland Street Glasgow G5 0SS
Approved by the Trustees on 28 May 2026
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South Glasgow Childcare Partnership Forum SCIO
Independent Examiner's Report to the Trustees
I report on the accounts for the year ended 31 March 2026 set out on pages five to eleven.
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 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.
G B McClymont FCCA T B Dunn & Co Ground Floor (part) Unit 8000 Academy Business Park 51 Gower Street G51 1PR
Date: 28 May 2026
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South Glasgow Childcare Partnership Forum SCIO
Statement of Financial Activities
Year ended 31 March 2026
| Incoming Resources Grants receivable Other income Total Incoming Resources Resources Expended Direct charitable expenditure Management and administration Total Resources Expended Net incoming resources for the year Reconciliation of funds Balance brought forward at 1 April 2025 Balances carried forward at 31 March 2026 |
Note 2 3 4 5 6 |
Unrestricted Funds £ - 15,503 ---------- 15,503 ---------- - - ---------- - ---------- 15,503 - ---------- 15,503 |
Unrestricted Funds £ - 15,503 ---------- 15,503 ---------- - - ---------- - ---------- 15,503 - ---------- 15,503 |
Restricted Funds £ 162,204 - ---------- 162,204 ---------- 139,499 16,904 ---------- 156,403 ---------- 5,801 130,500 ---------- 136,301 |
Total Funds 2026 £ 162,204 15,503 ---------- 177,707 ---------- 139,499 16,904 ---------- 156,403 ---------- 21,304 130,500 ---------- 151,804 |
Total Funds 2025 £ 152,974 10,524 ---------- 163,498 ---------- 136,786 14,394 --------- 151,180 ---------- 12,318 118,182 ---------- 130,500 |
|---|---|---|---|---|---|---|
| - - - - - |
The Charity has no recognised gains or losses other than the results for the year as set out above.
All of the activities of the Charity are classed as continuing.
The notes on pages 7 to 11 form part of these financial statements.
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South Glasgow Childcare Partnership Forum SCIO
Balance Sheet
31 March 2026
| Fixed Assets Tangible assets Current Assets Debtors Cash at bank and in hand Creditors: Amounts falling due within one year Net Current Assets Total Assets Less Current Liabilities Funds Restricted Unrestricted Total Funds |
Note £ 8 9 15,865 136,269 ---------- 152,134 10 (1,800) ---------- 11 |
2026 £ 1,470 150,334 ---------- 151,804 136,301 15,503 ---------- 151,804 |
2025 £ 2,796 9,461 120,043 ---------- 129,504 (1,800) ---------- 127,704 ---------- 130,500 130,500 - ---------- 130,500 |
|---|---|---|---|
These financial statements were approved by the members of the committee and are signed on 28 May 2026 on their behalf by:
Lindsay Dougall Marie McFadden Vice Chair Treasurer
The notes on pages 7 to 11 form part of these financial statements
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South Glasgow Childcare Partnership Forum SCIO
Notes to the Financial Statements
Year ended 31 March 2026
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities and Trustee Investment (Scotland) Act 2005 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
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Grants are recognised when the related conditions for legal entitlement to the grant have been met.
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Investment income is accounted for on an accruals basis.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. The following specific policies are applied to particular categories of expenditure:
- Costs of generating funds comprise the costs associated with dispensing services of the charity. - Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost Computer equipment - 33.33% on cost and 25% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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South Glasgow Childcare Partnership Forum SCIO
Notes to the Financial Statements
Year ended 31 March 2026
| 2. GRANTS RECEIVABLE Glasgow City Council GCC - Training Garfield Weston Big Lottery Fund New Gorbals Housing Rainton Construction Culture & Sport National Lottery Awards for All Foundation Scotland Scottish Children’s Lottery Wellbeing Fund Souter Trust 3. OTHER INCOME Miscellaneous income |
Unrestricted Funds £ - - - - - - - - - - ------- - Unrestricted Funds £ 15,503 ---------- 15,503 |
Restricted Funds £ 90,554 840 15,000 - 14,491 - - 19,819 3,000 5,000 10,500 3,000 ---------- 162,204 1 Restricted Funds £ - ---------- -- - |
Restricted Funds £ 90,554 840 15,000 - 14,491 - - 19,819 3,000 5,000 10,500 3,000 ---------- 162,204 1 Restricted Funds £ - ---------- -- - |
Total Funds 2026 £ 90,554 840 15,000 - 14,491 - - 19,819 3,000 5,000 10,500 3,000 --------- 62,204 Total Funds 2026 £ 15,503 -------- 15,503 |
Total Funds 2025 £ 90,554 250 - 39,795 15,480 5,000 1,895 - - - - - ---------- 152,974 Total Funds 2025 £ 10,524 --------- 10,524 |
|---|---|---|---|---|---|
| - | - |
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South Glasgow Childcare Partnership Forum SCIO
Notes to the Financial Statements
Year ended 31 March 2026
4. COSTS IN FURTHERANCE OF CHARITABLE OBJECTS
| Unrestricted Funds £ Provision of charitable services: Giggle N Grow - Forum - ---------- - Analysis of provision of charitable services: Staff Costs £ Giggle N Grow 101,346 Forum - |
Restricted Funds £ 139,499 - ---------- 139,499 Other Costs £ 38,153 - |
Total Funds 2026 £ 139,499 - ---------- 139,499 Total 2026 £ 139,499 - |
Total Funds 2025 £ 136,786 - ---------- 136,786 Total 2025 £ 136,786 - |
|---|---|---|---|
| 1 - 1 |
5. MANAGEMENT AND ADMINISTRATION
| Unrestricted Funds £ Office costs - Accountancy fees - --------- - TAL RESOURCES EXPENDED Staff Costs Depreciation £ £ Direct charitable expenditure 101,346 - Management and Administration - 1,327 ---------- ---------- 101,346 1,327 |
Restricted Funds £ 15,067 1,837 ---------- 16,904 Other Costs £ 38,153 15,577 ---------- 53,730 |
Total Funds 2026 £ 15,067 1,837 ---------- 16,904 Total 2026 £ 139,499 16,904 ---------- 156,403 |
Total Funds 2025 £ 12,557 1,837 ---------- 14,394 Total 2025 £ 136,786 14,394 ---------- 151,180 |
|---|---|---|---|
| - - |
6. TOTAL RESOURCES EXPENDED
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South Glasgow Childcare Partnership Forum SCIO
Notes to the Financial Statements
Year ended 31 March 2026
| The aggregate payroll costs were: Wages and salaries National Insurance costs Pension contributions The average number of employees during the year was: No employee received remuneration of £60,000 or more. 7. OPERATING PROFIT Operating profit is stated after charging: Depreciation 8. TANGIBLE FIXED ASSETS Cost At 1 April 2025 Additions At 31 March 2026 Depreciation At 1 April 2025 Charge for the year At 31 March 2026 Net Book Value At 31 March 2026 At 31 March 2025 |
2026 2025 £ £ 100,551 95,855 - - 795 689 ---------- ---------- 101,346 96,544 7 2026 2025 £ £ 1,326 949 Equipment £ 20,804 - ---------- 20,804 18,008 1,326 ---------- 19,334 1,470 2,796 |
2026 2025 £ £ 100,551 95,855 - - 795 689 ---------- ---------- 101,346 96,544 7 2026 2025 £ £ 1,326 949 Equipment £ 20,804 - ---------- 20,804 18,008 1,326 ---------- 19,334 1,470 2,796 |
2026 2025 £ £ 100,551 95,855 - - 795 689 ---------- ---------- 101,346 96,544 7 2026 2025 £ £ 1,326 949 Equipment £ 20,804 - ---------- 20,804 18,008 1,326 ---------- 19,334 1,470 2,796 |
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South Glasgow Childcare Partnership Forum SCIO
Notes to the Financial Statements
Year ended 31 March 2026
9. DEBTORS
| Other debtors 10. CREDITORS:Amounts falling due within one year Accruals 11. NET ASSETS BY FUND Unrestricted Restricted Funds Funds £ £ Fixed Assets - 1,470 Current Assets Debtor and prepayments - 15,865 Cash at bank and in hand 15,503 120,766 Current Liabilities Creditors and accruals - (1,800) ---------- ---------- Net Assets 15,503 136,301 |
2026 £ 15,865 2026 £ 1,800 ---------- 1,800 Total 2026 £ 1,470 15,865 136,269 (1,800) ---------- 151,804 |
-- |
|---|---|---|
12 . RESTRICTED FUNDS
Movement in resources:
| Giggle N Grow Fund | 1 | Balance at April 2025 £ 130,500 |
Incoming £ 177,707 |
Outgoing & Transfers £ (156,403) |
Balance at 31 March 2026 £ 151,804 |
Balance at 31 March 2026 £ 151,804 |
|---|---|---|---|---|---|---|
The Giggle N Grow Fund is to help fund Giggle N Grow events and packs for children in the South Side of Glasgow
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South Glasgow Childcare Partnership Forum SCIO
Management Information
Year ended 31 March 2026
The following pages do not form part of the statutory financial statements which are the subject of the independent examiner’s report on pages 1 to 11.
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South Glasgow Childcare Partnership Forum SCIO
Giggle N Grow
Statement of Financial Activities
Year ended 31 March 2026
| INCOME Grants receivable Sundry receipts TOTAL INCOME CHARITABLE EXPENDITURE Wages and salaries Other direct charitable costs Staff training Merchandise MANAGEMENT AND ADMINISTRATION Telephone Admin, post and stationery Accountancy fees Travel Depreciation Insurance Sundry expenses Bank charges TOTAL EXPENDITURE NET INCOMING RESOURCES FOR THE YEAR |
2026 £ 157,204 15,503 ---------- 172,707 101,346 36,395 531 1,227 ---------- 139,499 1,226 4,164 919 2,295 1,240 1,005 - 108 ---------- 10,957 ---------- 150,456 22,251 |
2025 £ 147,974 10,524 ---------- 158,498 96,544 39,282 - 960 ---------- 136,786 1,032 4,851 918 2,202 863 795 20 5 ---------- 10,686 ---------- 147,472 11,026 |
|---|---|---|
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South Glasgow Childcare Partnership Forum SCIO
Forum
Statement of Financial Activities
Year ended 31 March 2026
| INCOME Grants receivable --- TOTAL INCOME CHARITABLE EXPENDITURE Other direct charitable costs --- MANAGEMENT AND ADMINISTRATION Admin, post and stationery Accountancy fees Depreciation --- --- TOTAL EXPENDITURE NET (OUTGOING)/INCOMING RESOURCES FOR THE YEAR |
2026 £ 5,000 ------- --- 5,000 - ------- --- - 4,942 919 86 ------- --- 5,947 ------- --- 5,947 (947) |
2025 £ 5,000 ------- 5,000 - ------- - 2,703 918 87 ------- 3,708 ------- 3,708 1,292 |
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