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2024-03-31-accounts

Euan's Playspace SCIO

Receipts and Payments Accounts For the Year Ended 31 March 2024

Charity No: SC049040

Euan's Playspace SCIO Reference and Administrative Information

Charity Name:

Charity Registration Number:

Contact Address:

Euan's Playspace SCIO

SC049040

15 Main Street Portpatrick DG9 8JN

Trustees

Chair Vice Chair Treasurer

Independent Examiner

McMillan Bain & Company

27 High Park Avenue Stranraer DG9 0DE

Bankers

Bank of Scotland, 64-66 George Street Stranraer DG9 7JN

Euan's Playspace SCIO Trustees’ Annual Report Year ended 31 March 2024

The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 March 2024.

Structure, Governance and Management

Constitution

The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in it's current legal form on 8 February 2019. It has a single tier structure governed by the trustees who are the only members.

Recruitment and Appointment of Trustees

Trustees are appointed for a three year term by the members at the Annual General Meeting. On average one third of the trustees are appointed or reapppointed each year.

Objectives and Activities

Charitable Purposes

The advancement of citizenship or community development.

Activities

Euan's Playspace aims to provide recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended

Achievements and Performance

Euan’s Playspace attracts heavy use from a wide range of children.

During this year, no major fundraising was undertaken. Small donations continue to be received. Focus has now switched to advocating for children's rights to play, and the right os all children to be included.

Advice continues to be given given to a number of other organisations regarding the establishment of community playgrounds.

Financial Review

The principle source of income is through successful funding applications.

The surplus for the year was £20 (2023 - £87).

Reserves Policy

As Euan's Playspace Trust has minimal running costs the trust does not have a formal reserves policy.

Trustees’ Annual Report (cont.) Year ended 31 March 2024

Plans for the Future

Since the local authority, Dumfries and Galloway Council, took over the operation and maintenance of Euan’s playspace, our activities concerning the physical space have been limited to those of giving advice on their operations.

As per the previous year, the trust continues to carry out presentations and to campaign on establishing similar playspaces and to advocate for children’s right to play as contained in Article 31 of the United Nations Convention on the Rights of the child (UNCRC) which has now been incorporated into Scottish law. Focus continues to be on advocacy for inclusive play. We have also been supporting other community groups and SCIOs to input support on a childs’ rights basis on collaborative bids for funds. In addition, we have been seeking to influence the local authority in their carrying out their duty to do a play sufficiency assessment.

Signed on behalf of the charity's trustees

Chair Date: 5 February 2025

Euan's Playspace SCIO SC049040

Independent Examiner's Report to the Trustees of Euan's Playspace SCIO

I report on the accounts of the charity for the year ended 31 March 2024 which are set out on pages 5 to 8.

Respective responsibilities of trustees and examiner

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 trustees consider that the audit requirement of Regulation 10(1) (d) 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 independent examiner’s statement

An examination is 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 seeks explanations from the 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 the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Address: 27 High Park Avenue, Stranraer, DG9 0DE

Date: 5 February 2025

Euan's Playspace SCIO Receipts and Payments Account

Year ended 31 March 2024

Receipts
Note
Donations
3
Grants
4
Charitable activities
5
Other trading activities
6
Investment income
Other
Total Receipts
Payments
7
Costs of generating funds
Charitable activities
Governance costs
Other Payments
Total Payments
Transfers
Excess of Payments over Receipts
for the year before transfers
Excess of Payments over Receipts
for the year
Unrestricted
Funds
2024
£
-
-
20
-
-
20
-
20
-
-
-
-
-
20
-
20
Restricted
Funds
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
2024
£
-
-
20
-
-
20
-
20
-
-
-
-
-
20
-
20
Total
2023
£
-
-
87
-
-
87
87
-
-
-
-
-
87
-
87

Euan's Playspace SCIO Statement of Balances At 31 March 2024

Unrestricted
Funds
2024
Note
£
Bank & Deposit Balances
Bank & deposit balances
brought forward
2,147
Movement in year:
Excess of Receipts over Payments for the year
20
Bank & deposit balances
carried forward
2,167
Investments at market value
-
Assets
-
Liabilities
Cost of expenses not yet paid/cashed:
-
-
The accounts were approved by the trustees on 5 February 2025.
For and on behalf of the trustees
________
________
Tangible Fixed Assets
Restricted
Funds
2024
£
-
-
-
-
-
-
-
Total
2024
£
2,147
20
2,167
-
-
-
-
Total
2023
£
2,059
87
2,147
-
-
-
-

Euan's Playspace SCIO Notes to the Accounts Year ended 31 March 2024

1. Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2. Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the charity.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes

3. Related party transactions

No trustee received any remuneration or reimbursement of expenses during the year.

4. Analysis of Donations & Sponsorship
Miscellaneous Donations
Tinberplay Scotland Ltd
5. Analysis of Grants
5. Income from Charitable Activities
Easy Fundraising
6. Income from Other Trading Activities
7. Analysis of Payments
Costs of generating funds
Charitable activities
Upgrade work to the playspace
Governance costs
Other payments
Unrestricted
Funds
2024
£
-
-
-
-
-
-
-
20
20
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
2024
£
-
-
-
-
-
-
-
20
20
-
-
-
-
-
-
-
-
-
-
Total
2023
£
-
-
-
-
-
-
-
87
87
-
-
-
-
4,500
4,500
-
-
-
-