BRIGHT SPARKS SCIO OFFICE BEARERS. REPORT AND UNAUDITED ACCOUNTS ST FOR THE YEAR ENDED 31 MARCH 2025 Bright Sparks SCIO King George V Park, Bonnyrig& Midlothian, EH19 2AD Scottish Charity No. Sco4￿•1 LEGAL AND ADMINISTRATIVE INFORMATION OFFICE BEARERS CHARITY NUMBER SC049901 PRINCIPAL ADDRESS Bright Sparks SCIO King George V Park 8onnyrlgg Mldlothlan EH19 2AD INDEPENDENT EXAMINER BANKERS 8ankof Scotland Pl¢ Dalkeith Branch 47 High Street Dalkeith EH22 IJA CONTENTS Pa Office Bearers and Chairperson's Report Independent Examinerfs Report statement of Financial Activities Balance Sheet 10 Notes To The Accounts 11-13 OFFICE BEARERS, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Office Bearers present their report and accounts forthe year ended 31, Mardi 2025. The accounts have been prepared in accordance with the atcounting Wjlicies set out in note I tothe accounts and comply with the charlty's constitution, applicable law, and the requirements of the Statement of Recommended Practice, "Accounting and Reporting by Charitieg, issued in March 2005. STRucfuRE, GOVERNANCE AND MANAGEMENT Bright Sparks SCIO are playgroups for children aged o- 18 years who have complex additional needs and their families. The structure of Bright Sparks plavEroup consists of: . {a) The Members- who have the right to attend the annual general meeting (and any extraordinary general meeting) and have important powers underthe constltutS0n; In partlcular, the Members may elect people to servÉ as office bearers and take decisions in relation to changes to the constitutlori. (b) The Office Bea reT5nrustees- who hold regular rneetin8s during the period between annual general meetings• and supervise the acttvfties of the charity,. in particular. the trustees are responsible for monitoring the flnanclal position of the charity and control the admission and enrolment of children onto the attendance register. Ic) The Pre-school Support Teachers- who are supplied by Midlothian Council, and who liaise with the Trustees on the day to day running of the playgroup forthe children aged o- 5 years. The Office Bearerstrru5tees of Bright Spark5 Play£roup are apTK)inted or re-appointèd by the members at the annual general meeting held each year. The Office Bearers who seNed during the ppriod were.. OFFICE BEARERS, REPORT ICONTINUEDI FOR THE YEAR ENDED 31ST MARCH 2025 OBJECTIVES AND ACTIVITIES The aim of Bright Sparks Playgroup Is to advance the education of pre-school, primary and secondary aged chlldren, with the Group's emphasis on play experiences for chlldren with complex additional need5, 50 that they may take a constructlve place In the community and a150 to advance the education of parents and other appropriate persons. In fvrtherance of the above aims the Group shall seekto: 111 Provide safe and satlsfying group play In whlch parents can take part when approprlate; (21 Provide varlous beneflclal therapies for reg15tered children where approprlate; {31 Encourage other charitable activities through which parents may help their children. Chairperson's Report- Annual General Meeting Dear Member5, It is my pleasure to present the Chairperson's Report. Thls has been a year of changes, and l am proud of the resilience and commitment shown by everyone Involved in our organisation. Acknowled ments I would like to thank my fellow board members for their guidance and dedlcation, our staff for their professlonalism and hard work, and our volunteers and members for their invaluable contributions. Wlthout this collective effor( our achlevements would not have been possible. Revlew of the Y ar The biggest challenge we have faced is the reductlon in numbers in the O-5 years ASN services. Thi5 reduction is due to children recelving full nursery placements now. We have now opened up the centre for morning community sessions. We now have l ASN sesslon and 4 community sessions. These session5 have proved to be very popular. We have intrc>duced a new parent/carer led youth club in the evening to provide accÈ5S to children on the waiting list for a youth club place. It also gives parents a chance to meet each other and receive support from each other. Other services have remained the same. The Youth Clubs are very popular as well as the family trips and theatre shows which we offer to parents/carers at a reduced price. Flnanclal Sna shot The financial position of the organisation remains Stable, thanks to prudent mafta£ement and ongoing support from our members, funders, and partners. Full detai15 are available in the Treasurer's Report. arities From l Aprll 2025, PVG membership betsme a legal requirement for all regulated mles wlth chlldren and protected adults. Holding a positlon of re5pon5ibility In an organlsation whlch has as one of Its maln purposesthe provision of benefits for or to children, require5 all trustees to hold a PVG. Bright SparksSCIO trustees all hold the relevant dlsclosure or PVG required under the new law. As we movè into the coming year, our facus wlll be on maklng sure BrightSp4rks remalns SU5t41n4ble and accessible to all famllles WÈ are confldent that with continued collaboratlon and Innovatlon, we can achleve evèn greater Impart. In closln& I wish to once a8aln thank all who contrlbute to the succe55 of thls orEanisatlon. Slncerely, INDEPENDENT EXAMINEF¥S REPORTTO THE MEMBERS ON THE ACCOUNTS OF BRIGHTSPARKS SCIO I report on the accounts of the tharlty for the year ended 31" March 2￿5 set out on pages 8 to 13. RESPECTIVE RESPONSIBILITIES OF OFFICE BEARERS AND EXAMINER The charivs trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Istotland) Act 2CW)5 and the Charities Accounts {ScA*land} Regulations 2006. The charity's trustee5 consider that the audit requlrement of Regulatlon 10{11 (al to Ic) of the 2006 Accounts Regulations does not apply. It Is my responsibility to examine the account5 as required under section 44(11 (c) of the Act and to state whether particular matter5 have come to rny attention. BASIS OF INDEPENDENT EXAMINER'S STATEMENT Myexamination is carriÈd out in accordance with Regulation 11 of the 2006Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a fA)mparison of the accounts presented wlth those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees con￿rning any such matters. The procedures undertakeTh do not provide all the eviden￿ thatwould be required in an audit, and on5equently I do not express an audit opinion on the view given by the accounts. INDEPENDENT EXAMINEWS STATEMENT Ir the course of my examinatlon, no matter has ttjme to my attention: l. Whlch gives me reasonable cause to believe that in any material respect the requirements: To keep accountlng rettjrds in accordance with Section 4411) la) of the 20tTJ Act and RegulaTJon 4 of the 2W6 Accounts Regulations To prepare accounts which accord with the a(xountin8 records and comply with Regulation 8 of the 2Q06Accounting Regulations and with the methods and principles of the Statement of Rècommended Practice: Accounting and Reporting by Charities have been met, ¢X To which, in my opinion, attention should be drawn in order to ènable a proper STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31" MARCH 2025 Unrestrltted Desi at Restrltted Funds Totsl 2025 Total Note Incomln Reso es from Generated Fu Donations 8,277 9.565 17.842 2L427 1,405 12,498 6,800 56,076 51,822 377 Carer Contrilxrtionsto HolldayslActlvttles Hlre of Centre 12,498 56,076 Playgroup Fees TLKk Shop, T& & CDffee Grant- RobertTru5t 12,000 12.(XJO Grant- Peoples Postcode Lottery Grant-NWH Group Grant- Blackrock 25,0(KJ 800 8,034 76,849 22,365 99,214 114,865 TOTAL INCOMING RESOURCES 76.849 22,365 99,214 114,865 STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE Accouwf FOR THE YEAR ENDED 31" MARCH 2025 ICONTINUEDI Unrestritted Desl nated Restrlcted Funds Funds Funds Total 2025 Total 2D24 Note Re50urce5 Ex ended Transportcosts PAYEIStaff Costs Direct Expense5 Legal fees Tralnlngi Membershl OutlngsEntsrtalnment Insurance L485 79,773 8,455 215 52.379 23,412 2.058 75,791 4,885 2,827 50 50 473 473 249 25,016 1,665 25,016 26,152 1,6S 720 L665 780 Accountancy Fees Te4 Coffee, Food etc & Cleanlng Supplie5 Depreclatlon Stationery & Admin Costs Teiephone, Emall & Off[￿ Equlpment Repalrs & Renewa15 Mlscellar*eous 971 2,875 2,875 332 3,307 264 332 3.063 2,179 164 3,C63 4,043 1,126 2,179 164 TITAL RESOURCES EXPENDED 89,467 2,875 25.470 117,812 128,421 Net Income/lExpendIturel forthe Year/Net Movement in Funds -12,617 102,211 -2,875 17,335 3,105 5,664 -18.598 -13,556 125.210 138,766 Fund Balances Broutht Forward Transfers Between Funds Fund Balance5 at 3tst March 2025 89,594 14,460 2,559 ll￿,612 125,210 ALANCE SHEET ASAT 31- MARCH 2025 Not•J 2025 2024 Fixe.d Assds Charitable Buildings 16,817 19,225 CErrent Assets Cash at Bènk tnd in Hand 89,896 105.862 C￿OrnerACCOunts Re￿1vable Creditots CredIto￿. AMo￿ts FalllnE DLJè Wfthln Oneyear 102 357 Net CwrentAssets 89,794 105.985 Total Assets Less Current LIabIl￿[e$ IC6,611 125.210 CAPITAL ACCOUNT BalaTh￿ at BegiTrniw Profft/lLossl for thoYeaT 138,766 -13.556 .18,598 106,61L 125,210 The accounts worè 3 roved b thÈ Offlce Bearers on 11-; Se mber 2025 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31f MARCH 2025 l. Accountin Poliaes Basls of Preparation The attounts have been prepared under the historical cost convention. The accounts have been prepared In accordance with the Ststement Ot Recommended Practlce. 'Accounting and Reporting by Charitieg, issued in March 2￿5 Incoming ReSou￿e$ Income Is reallsed when the charlty becomes entltled to It. Tangible Fixed Assets and Depreciation Tangible fixed asset5 are stated at cost les5 depreciation. Depreciatian is provided at rates calculated to write off the cost less their estlmatÈd resldual value of each asset over Its expected useful Ilfe, as follows: Flxtures, flttlngs and equlpment Charltable Bulldln8S Accumulated Funds Restricted funds are funds subject to speclflc trust5, whlch may be declared by the donor or wlth their authority. Unrestricted funds are expendable at the discretion of the Offi Bearers, in f urtheranc• of Its obJect5. The Statement of Re¢ommerKied Practlce requires funds raised to purch85e fixed assets to be r•taln•d as a f und when the assets are purchased and to be reduced each year by pn annual depreclatlon ¢har8e over its useful life of th• assets. 25% Reduclng Balance Basls IO% Stral8ht-Llne Basis Unrestricted Restrict Funds Funds ota J Total 2025 2024 2 Donations Tide5 Foundatlon Tesco 7,440 1,125 7,440 1,125 3,575 1,000 500 Turnstile Events Scottish Lotto Bank of Scotland Charities Trust other Edinburgh Airport Tartan Army Sers Energy Durty Events BlatkRock Ross Yuil I 3,575 3,500 I,￿0 500 171 4,031 171 4,031 207 4,483 3,379 3,000 I,￿0 1,127 3,559 1,043 8,277 9,565 17,842 21,427 NOTES TOTHE ACCOUNTS FOR THE YEAR ENDED 31" MARCH 2025 3 Desi nated & Restricted Funds The funds of the charity include the following designated and restricted funds which have been set aside out of unrestricted funds for specific purp05es', alance A 2024 JLQU ￿ Balance urces Resources Ex ended At 2025 BrightSparks- Outdoor Projectslt Outdoor and Summer Projects Operational costs and activities Sensory Toys and resources 17,335 5,664 2,875 3,972 19,440 2,058 28,345 14,460 1.692 19,440 2,925 22,365 22,999 17,019 1¢ The fund balance represents the book value of the Rainbow Rooms outdoor building thatwas purchased in January 2020 wlth the aid of dedicated funding from Spifox. NOTESTOTHE ACCOUNTS FOR THE YEAR ENDED 31- MARCH 2025 Creditors: Amounts Fallin Within One Due ear 2025 2024 PAYE& NIC Pensions 239 118 102 102 357 Office 8earers None of the Office Bearars lor any person conn8cted wlth them) received èny r•muneratlon durlng the year. Bri8ht Sparks SCIO employed 12 people durin8 the year and were supported by a further 25 volunteèrs, includlng the 4 offic8 bearers who are also volunteers.