## **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.
1
**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:
- Promote the care and education of children in the South of Glasgow.
- 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.
- Engage in structures, which will make a positive contribution to policy making, and implementation as it affects children.
- Raise and manage funds and other resources, where appropriate, as it affects provision for children.
- 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
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
2
**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
3
**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:
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- 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
4
**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.
5
**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
6
**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:
- Grants are recognised when the related conditions for legal entitlement to the grant have been met.
- 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.
7
**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|
|---|---|---|---|---|---|
||-||-
|||
8
**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**
9
**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|
|---|---|---|---|
|||||
|||||
||||
|
10
**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
11
**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.**
12
**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|
|---|---|---|
||||
13
**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|
|---|---|---|
14