2025-06-30-accounts - Friends of Cedarbank (SCIO)

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Friends of Cedarbank SCIO

Trustees’ Report and Financial Statements Year ended 30 June 2025

Registered Charity Number: SC049858

Friends of Cedarbank SCIO

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|||||| |---|---|---|---|---| |Contents| |Page| |Legal|and|administrative|information|3| |Trustees’|Report|4-5| |Statement|of Trustees|Responsibilities|6| |Independent|Examiners’|Report|7| |Statement|of|Financial|Activities|8| |Balance|Sheet|9| |Notes|to the|Financial|Statements|10-12|

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Friends of Cedarbank SCIO

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Legal and administrative information

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|||||||||| |---|---|---|---|---|---|---|---|---| |Registered|Charity|Number:|SC049858|(Registered|15 January|2020)| |Registered|address:|Cedarbank|School| |Dedridge|North|Road| |Livingston| |EH54 6FW| |Trustees:|- Victoria|Moore|Chair| |-Helen|McGarry|Trustee| |-|Brian|Moore|Trustee| |Independent|Examiner:|Callum|Lyle| |24|Plewlandcroft| |South|Queensferry|as| |EH30|9RG| |Bankers:|The|charity does|not operate|its own|bank account.|All funds|are| |held|and|administered|on|behalf|of the|charity|by Cedarbank|School.|

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Friends of Cedarbank SCIO

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TRUSTEES REPORT

Year ended 30 June 2025

The Charity was incorporated on 15" January 2020 and extended its financial year to the 30 June 2021. The Trustees have pleasure in presenting their report and financial statements for the year ended 30 June 2025. The Trustees who served during the year and up to the date of this report are set out on page 3.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Friends of Cedarbank SCIO is a registered charity and operates under the rules of its constitution.

In seeking to establish effective governance arrangements we are committed to pursue the following:

The governance and management of Friends of Cedarbank is the responsibility of the Trustees who are granted membership under the terms ofthe constitution. The Trustees are committed to ensuring that Friends of Cedarbank is administrated effectively and can account for its activities and outcomes to OSCR, our stakeholders and the public.

The number of Trustees comprises a maximum of 6 and minimum of 3 members. The Trustees meet at least once a year, and all key decisions are made at this meeting and are formally recorded. All other discussions and decisions are made via email or telephone, and all decisions are recorded in the minutes of these discussions.

Recruitment & Appointment of New Board Members

Trustees are elected following an open and thorough selection process which takes account of skills, knowledge, experience, and alignment with the aims and objectives of Friends of Cedarbank.

OBJECTIVES AND ACTIVITIES

The objects of Friends of Cedarbank are as follows:

The advancement of education, and the provision of recreational facilities or the organization of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are intended, by: 1.1 providing extra-curricular (in addition to statutory provision), social and learning opportunities for children with ASN who currently attend Cedarbank Special School. 1.2 providing extra-curricular resources for learning to children with ASN Cedarbank Special School.

1.3 providing out of school activities for children with ASN and their siblings to improve their social opportunities and lifelong skills whilst providing respite for their families.

ACHIEVEMENTS AND PERFORMANCE

In 2021-22 the Charity was unable to perform its charitable duties due to the onset of Covid-19. In 2022-23, 2023-24 and 2024-25 we have seen success in various ways with funding awards to assist the Charity to fulfil its purpose of securing funding to provide recreational activities and support to the children and young people of Cedarbank school.

Friends of Cedarbank SCIO

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TRUSTEES REPORT (continued)

In June 2024 we secured a Grant from “The John Watson Trust” of £1600 for four school bus trips, but the money came into the account after the 30% June 2024. As of November 2024, the funding was still available in the school funds for use in 2024 — 2025 accounting year. This was with agreement from the John Watson Trust, providing the funds were used to benefit the Cedarbank pupils in accordance with the original grant application. This funding was used to provide transport to the Scottish Parliament for the pupil council; coach hire for the whole school to attend the Christmas markets in Edinburgh, and transport for the school camp. Other Achievements included:

e Increasing membership, involvement, increased awareness and recognition of the parent council and charity
e Focus on health and wellbeing and social involvement, countering isolation and loneliness and providing signposting to community services to support young ASN people
e {nvestment of Club funds for events and activities for the young people from Si to S6 to participate in.

RISK ASSESSMENT

hee

The Trustees have assessed the risks to the Charity and found that obtaining sufficient funding to continue to be the main risk to the Charity.

FINANCIAL REVIEW AND RESULTS

Financial Review

Income resources amounted to £9,936 and total funds expended during the year were £9,936. Full details of the income and expenditure can be viewed on pages 8 to 12.

Reserves Policy

Friends of Cedarbank have Reserve policy of holding at least £100 to meet any unforeseen obligations.

"STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are required to prepare Financial Statements for each financial year which give a true and fair view of the charity and of the incoming resources and application of resources of the charity for the year. In preparing these Financial Statements the Trustees are required to:

e Select suitable accounting policies and then apply them consistently. e Prepare the accounts on a Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
e Make judgements and estimates that are reasonable and prudent.
e State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the Financial Statements
e Prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the Financial

Friends of Cedarbank SCIO

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Statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. 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.

This report has been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

Approved by the Board on 26" September 2025 and signed on their behalf by

Name: Helen McGarry Title: Secretary

Friends of Cedarbank SCIO

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INDEPENDENT EXAMINER’S REPORT

| report on the accounts for the year ended 30 June 2025 as set out on pages 8 to 12.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT 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 (the Act) 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 matters have come to my attention.

BASIS OF INDEPENDENT EXAMINER’S STATEMENT

My examination is carried out in accordance with Regulations 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 | do not express an audit opinion on the view given in the accounts. ~~

INDEPENDENT EXAMINER’S STATEMENT

In the course of my examination, no matter has come to my attention:

4 Which give 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 comply with Regulation 8 of the 2006 Accounts Regulations
- have not been met, or
a 2 To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Callum Lyle

independent Examiner

Retired ACMA

24 Plewlandcroft

South Queensferry EH30 9RG

Date: 26th March 2026

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This Page does not form part of the Financial Statements

STATEMENT OF FINANCIAL ACTIVITIES

Year ended 30 June 2025

	Notes	Unrestricted	Restricted Funds	Total Funds	2024Total	2024Total
		Funds (£)	(£)	(£)	(£)
Income and endowments from:
Donations and legacies	2	0	0	0	0
Charitable activities	3	0	9,936	9,936	0
Total Income		0	9,936	9,936	0
Expenditure on:
Charitable activities	4	0	9,936	9,936	73
Total Expenditure		0	9,936	9,936	73
NetI E diture) before et Income /(Expenditure) befor: transfers		,	5	.	(73)	4
Transfers between funds		0	0	0	0
Net Movement in Funds		0	0	0	(73)
Reconciliation of Funds:
Total Funds Brought Forward		93	115	208	281
TotalFundsCarriedForward	5	93	115	208	208

The statement of financial activities includes all gains and losses recognised in year. All incoming resources and resources expended derive from continuing activities.

Notes form part of the Financial Statements

Friends of Cedarbank SCIO

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BALANCE SHEET

As at 30 June 2025

	2025 (£)	2024 (£)
Fixed Assets:
Tangible Fixed Assets	0	0
Current Assets:
Debtors	0	0
Cash at bankand in hand	208	208
Total Current Assets	208	208
Liabilities:
Creditors: amounts falling due within one year	0	0
Net Assets	208	208
TotalNetAssets	208	208

The Funds of the Charity:

Unrestricted Funds	93	93
Restricted Funds	115	115
TotalFunds	208	208

The Financial Statements were approved by the Trustees and signed on their behalf by:

Name: Helen McGarry Title: Secretary

Date: 26" September 2025

Friends of Cedarbank SCiO

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Notes form part of the Financial Statements

NOTES TO THE FINANCIAL STATEMENTS

Year Ended 30 June 2025

i Ie Accounting Policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.

1.1 Basis of Accounting

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

1.2 Cashflow

The charity has taken advantage of the exemption from the requirement to produce a cashflow statement in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

1.3 Fund Accounting

Unrestricted funds are available at the discretion of the Trustees in furtherance of the general objectives of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

1.4 incoming Resources

All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.

1.5 Resources Expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

1.6 Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful

life.

Friends of Cedarbank SCIO

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NOTES TO THE FINANCIAL STATEMENTS (continued)

2. Donations & Legacies

	Unrestricted	Restricted	Total	Total
	Funds	Funds	2025	2024
	£	£	£	£
Donations	0	0	0	0
Total	0	0	0	0

3. Income from Charitable Activities

	Unrestriced	Restricted	Total	Total

	Funds	Funds	2025	2024
	£	£	£	£
JohnWatson	0	1,600	1,600	0
Community Mental Health &
Wellbeing Fund Year4	0	8,336	8,336	0
Total	0	9,936	9,936	0
4. Charitable Activities
	Unrestricted	Restricted	Total	Total
	Funds	Funds	2025	2024
	£	£	£	£
Transportto Scottish Parliament		160	160
Coach Hire to Christmas Markets		925	925
Transport to school camp	0	515	515	0
S6 School Prom	0	536	536	0
S6 School Camp	0	3,000	3,000	0
S6Training atthe Larder	0	4,800	4,800	0
	i)	9,936	9,936	0

4. Charitable Activities

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NOTES TO THE FINANCIAL STATEMENTS (continued)

5. Staff costs and numbers

There were no staff employed during this period or the previous year.

6. Trustee Remuneration & related party transactions

No Trustees received any remuneration during the year (2025: Nil).

No Trustees or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2025: Nil).

7. Movement in funds

7. Movement in fundsfunds					:
	~s 01/07/24	Income	Expenses	~—_ between funds	ae 39/06/25
	£	£	£		£	Pa
Unrestricted Funds	93	0	0	0	93
Restricted Funds	415	9,936	(9,936)	0	115
TotalFunds	208	9,936	(9,936)	0	208