APPENDIX I
oscr.-
Period 31art date
08Y....- l Month
Period end dale
Day_--.-.- Month
31
J￿Y
Ygar
2023
OffiGe of the Scottish Ghwity Regulator
Reference and administration details
Charlty Trarne
Other names charity known
by
Registered charlty numb&r
Charlty'8 prlncipal addre¥s
Little Art Slars
. Sep8ratgd fr<Mn LÉtia Art Sthool TNst
SC050412
12 Aloway Place, Ayr
Postcodé KA7 4HB
Names of tho eharity trustees on date of approval of Trustees, Annual Report
Name of person
(or body) entitled to
appolnt trustee (if *ny)
TrustȢ name
Offlce (ff aiiy),"
not for whole year
Founder
Founder I Chair
Treasurer
j Secrelary
SENICO I CPO
10
11
12
13
14
15
16
18
20

APPENDIX 1
Achievements and performance
Summary of Ihe main a¢hiovements of We have reintegrated into all of our previous schools and 8xpand8d iT7to 3
thg charity during the flnan¢ial period
extra schools and launched classes within g community s8tbng wlhin
Kilmamock working with vulnerable children and children l young adults
with ASN.
Financial review
Brief statement of the charity's pollcy The charity has a resgrvès policy of sufficienl unrestricted funds to cover
on reserves
three months operating costs. based upon an average operating cost of
the prior 12 months. This amount is reviewed monthly. and any risk81
concgTns are flagged to the Trustee board. There has been no
r8quirement to fiag anything during this period.
D•talls of any doflclt
Donated facllltlos and servlcos {if any)

APPENDIX 3
OSCR
ScrttLth QTrarity Regulator
Independent examiner's report on the accounts
Report to thè Chanty name
truste&slmembers of
Little Art Stars
Registered Charlty SC050412
nurnber
On the accounts of the
charity for thè poriod
Period start date
Month
Period end dale
Month
Day
Ytsar
Ygar
August
2023
31st | July | 2024
S&t out on pages
(r￿0erIo In¢￿de the pa
OfaddIti￿al sheets)
Respective The charity's trustees are responsible for the preparation of the accounts in accordance
responsibilitigs of with the terms of the Charities and Trustee Investment (Scollandl 2005 Act and the
tru8te¢s and examiner
Charities Accounts (Scotland) Regulations 2006 las amended). The charity trustees
consider that the audit requirement of Regulation 10(11 {(Jl of the Accounts Regulations
dcEs not apply. It is my responsibility to examine the accounts as required under section
44111 Icl of the Act and lo state whether part4cular matters have come lo my attention.
Basis of independent My examination is carried out in ￿ordan￿ with Regulation 11 ofthe 2006 Accounts
examIne￿$ statsmtnt Regulations. 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 nol provide all the evidence that would be required in an audit and, consequenuy, I do
not express an audit opinion on the view given by the accounts.
Indop•Trdènt examiner's In thè Course of my examination, no matter has come to my attention lolher than that
statemonl discb5ed on the attached page1
which gives me reasonable cause to believe that in any material respect the
requirements".
to keep accounting records in accordanee with sectson 4411} lal of the 2005 Act and
Regulation 4 of Ihe 20C6 Accounts Regulations, and
to prepare accounts which aGGord with the accounting records and comply with
Regulation g of the 20Ck8 Accounts Regulations
have not been meL or
to which, in my opinion, a*tenb'on should be drawn in order to enable a proper
understanding of the accounts to be reached.
l Dat?:
Sl9ned"":
Name:
Relevant profossional
qualrfl¢allonlsl or body
(rf any):
Address:
'Pl?ase de￿Ie the wgrd5 in brackets rfthey (b not appty. If ihe words do a￿ty. sgt Out thosè matt•rs whth have to your attentl)rs ¢M the
foUowu)g pagg.

APPENDLX2
Little Art Starn
SCO50412
OSCR
Receipts and payments accounts
Forth•
Irom
kott￿h Chaity Regul&or
AuRu*t
1023
ai
2024
Se¢tion A Statement of receipts and payments
ÈxpenU4ble
onoowmfrnt
lunds
Pemiament
endowrneni
lunds
Unré$trCtsd
funds
Rostvicted
funds
Total funds
tuvrgrt ￿n00
Totsl funds last
porlod
tr*n•vut£
J nMro•te
tornirwt£
tonMrs•t¢
A1 Rocel
Donations
7.715
Legecies
Grants
SA22
5.42?
2.189
Receipts from fur*Sr8iynu 8thwities
Gros¥ tradiny rtceipts
I￿￿t￿tri￿ othgrthgn
l and buildin95
Rents from lana & buildings
Gro￿ fr¢m otherchorrtob
bvities
2.189
95
95
Al Sub total
8,892
5.422
14314
9,457
A2 Roc4lpt9 from aBwt&
Pro¢oed$fr￿) sale of fixed assets
Prctttds frryn saleof inve8trneni$
AZ S¢th tolal
8,69Z
5.422
14,314
9,457
A3 Payments
Expens95 forftmdrai8iry activibes
Gr055 trading payments
Invesimeni m8n899ment￿sIts
Payments felaling directty lo ¢h8rilÈk4e
bvilie8
Grantsa￿j doDJbor
651
12,207
$93
5.422
17.829
593
9.622
212
Govemantr (Jydls.
Audit l Inde￿dent ex8mination
Preparation of annual aett￿nts
L•)81 rn91S
OtF*r
6SO
650
800
360
215
215
A3 Sub tolal
15,171
5.A22
20.593
11,445
A4 Payments relatlng to
snvg8tEn•rt movoments
Purcha3B3 of fixed aS8ets
Plthso ofinwslrnents
A4 totsl
Tot4lp8ym8nts
15.171
5,422
20593
1t.445
Netre￿pts l(p•ymetrrfs)
1$.2791
6,279
11.9881
A5Trnnsfer8 lol lfroml lunds
Sutpl￿/{do￿￿V fory•ar
6.279

APPPIDIY. Z
Little Art Stars
Section 8 Statement of balances
SC050412
Etpwabl
Pgrnanqnt
u￿e>lAGted
Totsl cutrèrft
pArtod
T4*1 la¥tpwkn
Dèi4116
ton￿￿￿£
B1 C4shfund8
ash aid t£nkba1￿ceS*EtOnOfytar
f8.986
1B.986
1S.184
sU￿1￿s I $r￿mIC•1
VJ.279Tr
C4ah b9￿nCeS11entto[Yoar
12.7
422
1&130
10.*8Q
BZ Inyesvnents
¥￿1￿bI•)
¥tswr
BJ Olherlsgets
Al
175
17
t75
17
rrtd
BS Gonumgont liaN1￿e5
8t4nvdbyfj￿4r￿Hjl1Ult*is
on b•hltofallth•lrwt•oi
SlcnBtrJTP
Prfttt N•
Dè* of
apprwal
ISO0rf1102S
16Pwrfl 102S
Cmft Sl9n¢d SlYskcOLrt SubM>￿J￿￿o24A&St8n￿tof

APPENDIX2
Llttle Art Stars
SC050412
Section C Notes to the Accounts
C1 Nature and purpose of
funds (may be sl8led on
an8lysis offvnds wotho•1s)
These &rwunts have prepared on the Re*ipts and Payments basis th 8CCCrt8nce vAlh Ihe &
Trustee Inveslrnent Iscollandl M 2Q05 and Ihe Charil*s Accounts lscxi￿andl Regulations 20[￿ la5
amended) Unresirided funds are those that Tnay be used at tne ijisueiion of IhÈ trustees In furtherance of the
obieds efthe charity. The trustees maintsin a ￿ngle unrestricted fund forthe d8y-ttrd8ynJnning ofthe
charity. Restrieted fvnds may onty be used forspecafic purpose8. R8strictions arise when specified by the
donor orwhen fvnds a￿ raised forspeofio PUfWSÈS. During ihls accounting period all fvnds ￿re donated
and unrestricted or fundiai5ed bythe thatity and aLso unre$tri¢ted.
Typè of activity or prOj￿t supported
Numbprolgrants
rna
In$tityAon
C2 Grants
Total
C3a Trustee remuneratlon
If no remuneraDon w88 paid during the periLxI to any Charity trustee or person ConneCt￿j lo a
trustee (wss this box (olf*￿Ise Comp￿*￿ section abl
Authority unijor which pald
C3b Tru8tse remuneratlon -
details
C4a Tru$t•• •xpènses
If no expenses were paK11o any rtharity Irustee dufirKJ the perkn1 then cross I￿￿ box
lotherwse compkle section 4bl
NuM￿r0*
C4b Trustee expenses-
detalls
8aiant•
lature of relationshi
Natur• ot transaction
¢5 Tran$actlons with trustees
and conn•ct•d porsons
C6 Other Infonnatlon
raftslgned ￿meArtstarSAccj)uDt￿ts￿1$5w July 2024 1 Notes

APPENDtX2
Little Art Sta
SC050412
Additional ènalysi$111
Analyslsol ro¢elpts and payfft?nts
I Pgnall•n•
TLlal
Pur
310
3,600
29
3.(kn)O
Tro¢￿ fttymdiab
Just GM
$50
Totil
7,TlS
2Grants
5,422
422
J Grossrttelpts fim) other¢larltabl• aLl1V￿•&
Tthlwrvrt
perbj
TWI la*rthod
rt#¢£
rotal
95
4 Pwwnts relatlng threctytoeMriiableacO¥ltlos
Towlatpwknd
Ii*ida
n*M•t£
T￿￿*lA￿tart
8.172
85>
3JO3',
2,976
1,075
3,303
1,QO
Laron￿￿
SpOns￿￿p
32T8',
Totsl
12207
SN
t7,029
9,022

A?PÉl4tiK2
SC050412
Additional analysis121
5 &*akdtrkn •ryno#trkwfuAd$
rund J.arrt•t
prru
fur•Jb
Rece￿¢#
Donation
7,715
Granls
2.1Bg
Grosstr•dl
buikkn
r05B rètéWtsf¢tsx oth*rtwLgble I￿1¥1￿$
SublOt41
11
1,gie
8.892
7,773
I14m4$s￿ &inv¢Sh)WM9a
Prow5tromsaiedliX9d3ss&ts
Subtor•i
7.773
Gro3¥ trIAifvJp4yriwI$
Payrnonls rdaliw dir*lytQths￿Bblk*knviI
Gr*tsJnd don&1￿3
207
593
2*2
650
Prepar4￿￿Of￿￿￿l
Ltyal c¢Jsts
totsi
10,t71
1.816
t41r1
6.711
movements
Pwthas•Df lnveslln￿L
Sub to
41BS
11J.971
1.916
741
279
Tr4Trbfvrntollfvnlfw
rp1u$/{11*7￿1vrY￿r
Z7#1
1032
N*bJf• anll
•of fundB

APPENtxx2
Little Art Stsrs
SC050412
Additional analysis131
é Bfvakd¢JwThof N*bl¢t•d lunds
Tol* f•sbS&trd 70t41￿￿(thd
fur
&d
R•¢•lpt
Lwes
4422
422
Iff￿￿11￿ larwJwYJ
eThts1￿
(>0sSt&èiplgfrtyiithr¢hwdÈbl8acliv*d8
Ptocoed5tram3*e(*fl￿¥sw$
Exp￿￿sfDr1uth5Iw&tiVrt
Inv¢6trW￿ m9nag&Y￿rtt￿tK
Paynwtsiel81¥¥ dir￿￿Y￿0￿snlSb1e rKarl1￿5
4422
4704
Legal ¢osts
Sttbb
PurthwkakoffixÈdÉsÉèts
SA21
5,422
704
frnnsferstol (from)fvTrdv
15.7MI
Natsr•gnd
offund$

APPENDIX 3
OSCR
S(ottth Regulatc
Independent examiner's report on the accounts
vz
Report to the Charity r￿￿e
trusteeslmembors of
Little Art Stars
RegBtered charlty SC050412
number
On the accounts of the
charity for the period
riod stsrt date
Month
Per1￿j end date
Month
Year
Day
Year
ugust
2023
| 31° | July | 2024
Sel out on page5
<r•mwTb8f to incfud8 thp PA
llulnbws olath%tional theeknl
Re8pectlve The charity's trustees are responsiLile for trE preparation of the accounts in accordance
responsibllltles of with the 16rrrs of the Charities and Trustee Investment (Scotlandl 2005 Act and the
truste¢s and examiner Charitles Accounts (Scotlandl Regulation5 2006 las amended). The charity Irustees
consider ihat the audit requirement of Regulation 10(11 Id} of the Accounts Regulations
does not apply. It is ffly respon5ibilty lo eXaM￿e the accounts as required under section
44(11 (c) uf the Act and lo stale whether particular matters have corne lo my attention.
Basis of independent My examinab'on is Ca￿led out in accordance with Regulation 11 of the 2006 Accounts
examinels statement Regulations. An examination includes a review of the accounting r￿rdS kept by the
charrty and a comparison of the accounts presented with those records. 11 also indudes
considerabon of any unusual items or disclosures in the accounts and seeks
explanatic￿S from the trustees conceming any such matters. The procedures undertaken
do not provide all the eviden￿ that would be iequired in an audit and, consequentFy, I do
not express an audit opinion on the vpw given by the accounls.
Independent èxaminer's In the course of my examination, no matter has come lo my atlention lother than Ihal
statgmant disclosed on the attached page1
which gives me reasonable cause to believe that in any material ￿5Fect the
requiremenls..
to keep accounting records in accordance with secb.on 4411 > lal of the 2005 Act a￿1
Re9uL7tion 4 of the 2006 Accounts Regulations, and
to prepare accounts whlch aGcoid with the aGGounling WEGord5 and comply with
F<egui8tion 9 of the 2006 Accounts Regulations
have not been rret, or
2. to Wh￿h. in my opinion, attention should be drawn in orde¥ to enable a proper
undèrstendino ol the accounts to be reached.
| Date:
BignetV*:
Name:
Relevant professional
qualrficats"on(81 or body
lif anyl-
Address:
-Rease th& words In braGketE if Ihey dD not apply. If the words ¢0 4)pIy, 58t out those rnatters whi¢h have cometo your &ttentk>o on Ihe
folSown9 page.

APPENDIX 3
Disclosure section
Only complete rf the examiner nee(Js to highlight material problems.
Glvè hère bri8f dotails of
any iterns that the
examiner wishes to
dlsc106e