APPENDIX 1 oscr._ Period start dale orth Ye 2024 To Pertsj end dale Year Day 31 Offe of the Scottish Charlty RoguMor Reference and administration details Charlty nam• Little Art Stws other narnes charfty Is knovm Separated frrnn Art &IKoI Trust R•gis•r•d charlty numb•r Charfty's prlnclpal addre$8 SC050412 12 AkthBy P. Ayr Po8tco¢k KA7 4HB Names of the charlty trust on dale of appvoval of Trustws. Annual Report Trustse nama Offic• {If any) Datss acted If not for whole year (or body) entitlod to appolnt tru5t••_.{If any),. Joanne Robinson Founder I Chair Melissa Hldo Fofftler N•3el Robinson Kathleen Dickie Treasurer Emma Ailen SENCO I CPO 10 11 12 13 14 15 16 17 18 20
APPENDIX 1 Reference and administration details Nam05 of all oth•r charity trusl••s durlng the perknd. If any. {for example. those rnglgn¢d part way through the Ilnanclal perfodl Structure, governance and management Typo of govemlng document The Little Art Stars is w LknncorpoTated A5sociatK)n. It separated from Litue Art Sthcol Trust. whth was split to create Dementia Arts Tntst ISC045848I and the Litle Art Stars. The fomkql Charity was founded October 2021 by Melissa Hajdow and Joanne Robinson" however, the tNrtie$ had been establisheil and running under the Lrttle Art School Trust since 2016. Tha Little Art Stars is administered in accordance with its Constlutl. Trustse recrultment and appointment The Tntstee vras estll$h * the p)int of the ¢harty beirig estlished. Apw¥itmenl and moV of board Memr$ is detsiled in the Objectives and activities Charitabl• purposes To wcrfk tmth schc<45 and CLynmunity grc4Jps l fijnders lo provKle struCtud art classes lo chldren most in need. These art classes provide pile and suppct gr¢yAh i) self confiden¢e and $elfwthh. whilst suFyxtMI9 thprovements in wriling and cormiunicK•n skills. To fvnd SplS0red places within Littl2 Art School mainstream classes for children idenlftd Ma the schr$ or partners. SLth as 8arnardo$ and yourwJ rer syou, who v)uld benefit Itcrfn this tyw of ivty and group interaction Summary of tho maln activities in relation to the58 obj•cts Our primary prCxJf is prrNiding our strLthred t classes to identified schcols dLwirrfJ lem time and wthm Ihe holiday$. We provKle'daity dtaws. arKI engage wlh schools to provide actMtEs for the sthxjls to use as part of their curriculum as well as for families to use to eru>uRge Inter9eatnal activit.
APPENDIX 1 Achievements and performance Summary of the main a¢hig¥em•nts of We have clined to roll out to local schc()Is as wdl as increasing the ¢h• charlty durfng the financlal perlod numbets ofchikll who can be placed wrthii our mainstream classe& We have irkndLKe(11'1 grcwp lo help children wrth more extreme IraunKg or support ed$ inlwats into the classes. We are revisiting the structu of the dasses wthin the primary schoc4s to tse in more wrth the currUluM as well as encourage the brOlerfaMis to engage and allow the students lo get Thv)re ccrfortable with the resources. which in turn will ran Bumrn8r bS kn the East Ayrshire schooL8, thIch wer8 well attèrKll and re¢¢Thwl pOsitp feedb¥k from paTh the $ch¢)ols. Financial review Brfef statement of the ¢harity'$ pollcy on reseThes The ¢harty has a r8serves polw ol suffKi8nt unrestricted funds to cover three months owaling costs. based up)n an average operating cost of the pric 12 morths. This arrthint is reviewed ¢arter. and any risks I COnm8 are fFagged to the Trustee t)ard. There ha$ been no requ1Ment lo tsg anything during Ihi$ Ferh)d. Dolalls of any deficit Donated facilltles and services (if any
APPENDIX 1 Other optional information Declaration The tte¢S declarn that they have approved the trustees. report above. Slgned on b8half of th• ¢harfty's trnstees Signature18) Full namel$) Joanne RobY* Posltlon (e.g. Chair) ChaTI Foder Four#Jer l Trustee Dats 11YW2026 1LK12r2026
FPENThX 2 Llttle Art Stars SC050412 OSCR Receipts and pa ments accounts Forth• p•rlod sc1 Charity ReguL Section A Statement of receipts and payments Toial fvn¢• cun•nt p•rf Totsl lundB Pgrtod nds AI IIK Oon•t 347 GnIS RewrAsfrcffl fun&ak4ngxti4ts5 i&n2 4422 1189 land 1 Rts trryn Gross cwthrtob Af Sub totsl 1&n2 14314 2 R•IPtI fvom M•t & hw•tm•nt Ml•• A2 tot1 1IT12 37.022 14314 A3P•>M•nt• Gros$tr8dr¥ p8yn Payments ttArtlblÈ 24ts4 17.82 Gr8ni$ andd81)ns )57 Aihjill Lryalwsts 215 AJ Sub ¢otsl 14135 A4 Paymnt• r•lallng to •wt Pur(*$ 01ft%od assets A4 Sub to 11.1J• 1667 10 A5Tran•l•rn lo I (from) funds $wp$1(dèfttt) for1 2.087
LFttle Art stars Section B Statement of balances SC050412 Cate#oneS or Bl Cash lund• 7.513 7.513 13,7•2 {63791 17.772 7.513 B2 knve¥trn•nts Lthyur J Qth•rau•l• 175 17$ Tai 17S 5 C•tttlngMt IlblMIkns T• o•of ro¥
APPENryX 2 Llttle Art Stars SC050412 Section C Notes to the Accounts C1 Nature 4nd wJrpo•e of funds fmaybe staled on anolysi5 oifund5 Wort5$) These ac£Jymts have been prepared Re$ b$ In accordance v•th the Charilies 8 Tnjstee In¥tslmer4 21A)5 the CharlS ArAMJNS IScoiiaThJl RegatIOnS 2(K)6 las dnded) Unreslricled IwK15 are th05elhat may al Ihe th5uetion olihe Injslees rther0 of the otfj'ects chwty. InLtees fvrwj fc¢lhe day.to4ay tning olthe thaihy. Rest1&y fund5 rn•y¥v ltyspe¢ft wrposes Rest)n$ specikd by tl do orth ra1 k¥speofi¢ F4wposes. [kn accMb"TrJ period al fvrMJs donatsl Typ• ol actl¥bty or propet support•d li N¥mb•r of9rants C2 Grants Totsl ¢3a Truste• rwnun•ratlon Iwustee cr055 ltros box loiheNi5e 3bl Autlhxltyund•rTwhh pahl C3b Trust•• r•mun•ratFon. C4a Trust8e ex308 I(1heTh section 4bl Ilymb•rof C4b Tru•t•e •xpgnl- d•taS18 Natiir• ol I•#&hI Natvre of transacllon CS Tran$actl¢ns wllh trust9 •nd ¢gnnoct¢d persons C6 Other Infomallon Lknn LitleArt S1w5ACuntSwi¥nQJ2D2Sl Nths
PPENC¥X2 LFttlo Art Stars SCO50412 Additional analysis111 An1115 olr•c•tpts paym•nt• 8r 157 157 2Grnr EastAbT# 1.35$ 131 &422 F•r T•1• os Dd SWCoMs $22) 1931 •1,9D5 5,TD7 2M22 IRqnt 154 154 315
SCO50412 T Ti R•G•lpts 347 7JSS 1.72• losstr R•rd5trcffjW&b. 70 U7• 347 357 357 215 141 21• 41 Tvan•hr•tyi fw ur
AFPENLIX2 SC050412 ad¢tt of rnStrkl¥df4d* Fj 1B.nt R•$fw¥nd ¢ trA 11.iJ• 11.130
Llttl• M Stars Sectign B Statement of balances SC050412 T*ilil kniprhjd P¢¢wts 81 C••hfvnds 7.913 7A13 11.792 10•7 10258 (ot79) 17.772 7.$1a To¥1 B3 1)Ih•r •M• 17 17$ Tq 2•1 B4 Uthllld B5 ConUngDrt Ilabl41 OY41 1•J¥ry 102 l•Jan¥ Z•Z6
APPENW 2 Llttle Art Star5 SC050412 Section C Notes to the Accounts C1 Noture and purpose of lund$ (may be statedon anatysi¥ olfunds VFksheèts) Trusiee In¥estmert ISKotsrbJl Acl 2CQ5 and Ihe ChtS Accwnts Iscouardl Reguklins las endedl Unreslricted knds We bI05e that rnaybe used at the discreboTr Oft truses in lw1ran¢e oftr objects ol thwty. Tr kntstees Lmresbicled fml tslhe day.1daY runniro olthe tharty. RestrKled fvTrJs mèy¥Mtybe fyy speuk ppOSe$. Reskncbcfft5 lse specrfd by the fvrs r•ied Sy pwpo8es. tJMg this accoLrfir¥J periLxI 811 fwK1s donaled Tyy of actl¥Sty supported C2 Grants Totsl C3• Trust•• rwnuneratlon C3b TNst•• r•mun•r•tlon- d•to11$ C4a Tru¥t•g •XP8n8eS 11 M eses %¥e p8wJ I¥Ytslee perK#Y Loss lh box ¢om secrthjn 4bl C4b TTUSt•g eXpen$- d•tall# NaluT• ol relatk)n8 Nr• oftr¥Bsxllon od •nd C5 Transa¢tSons wlth trust•¢• and connert¢d pgr•¢)n• C6 Oth•r Inlorn)•tlon C¥atl LlileArt Stws >j251N tknner2007
Litlle Art Sta SC050412 Additional analy51511 Cge 1$? 157 Trwn Prwnary 4347 2Gr4M• ElA)IStr cvo IJB 422 T4W 722 2tm7 T* 4 P•yments vqwng ¢fv•rfi•W•¢Ovlll•s 11. •.172 707 3.303 onke Expery6esiR 151 315 TOMI
PENDf<2 SC050412 Gfw$ 7JSS 2,1 ia70 10.>) 7• Z16 12J07 JSF 215 216 14171 i 1&1YI 41 TrM*l tollfv•rnl I¥ Nr• alluThl• DDir 2W7
LIIU• Slavs SC050412 RICPt• Gr¥ts A¢nisiian 11,lJO Sub ID 11.19• $4) e• Trnnsf•M lurnInO YJ•2
Independent Examiner's Report to the Trnstees of Llrtle Art Stars I report on the accounts of the charity for the year ended 31 July 2025 which are set out on pages I to I Respective responsibilities of trustees and examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the ternis of the Charities and Trustee Investment {Scotland) Act 2(K15 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 101 I) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to ¢xamin¢ th¢ a¢untS as r¢quir¢d under section 44(1) (c) of the Act and to State whether particular matters have come to my attention. Bas15 of independent examiner's statement My examination is carried out in accordance with Regulation I l Of the 2006 Accounts Regulations. An examination includes a r¢vi¢w of the accounting r¢cords kept by the charity and a comparison of the accounts presented with those records. Ii also includes considerdtion of any unusual items or disclosures in the accounts, and se¢ks explanations from the trustees concerning any such matters. The procedures undertaken do not provid¢ all th¢ 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 com¢ to my att¢ntion.' 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 th¢ 2005 Act and Regulation 4 of the 2006 Accounts Regulations to prepare accounts which accord with th¢ accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion. atlention should be drawn in ord¢r to ¢nable a proper understanding of the accounts to be reached. Gregor Orr BACC (Hons) CA Henry Brown & Co Chart¢r¢d Accountants 26 Portland Road Kilmamock KAI 2EB