## **Boards for Bairns** ## **SC051996** **Accounts for the year to 30 September 2025** ## **Contents** ||||**Page**| |---|---|---|---| |Appendix|1|– Trustees’ Annual Report for the Period|1 - 4| |Appendix|2|– Receipts and Payments Accounts|5 - 10| |Appendix|3|– Independent Examiner’s Report on the Accounts|11| ## **APPENDIX 1** |**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**| |---|---|---|---|---|---|---|---| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| |From|
01|October|2024|To|
30|September|2025| Office of the Scottish **Charity Regulator** ## **Reference and administration details** **Charity name** Boards for Bairns **Other names charity is known by Registered charity number** SC051996 **Charity’s principal address** 22/7 Caledonian Crescent Edinburgh Postcode EH11 2AJ ## **Names of the charity trustees on date of approval of Trustees’ Annual Report** ||**Trustee name**|**Office (if any)**|**Dates acted if**
**not for whole year**|**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| |**1**
**2**
**3**
**4**
**5**
**6**
**7**
**8**
**9**
**10**
**11**
**12**
**13**
**14**
**15**
**16**
**17**
**18**
**19**
**20**|Rory Fell|||| ||Michaela Moore|||| ||Tom Chisholm|||| ||Nathan Graham|||| ||Gregor Fell|||| ||Lewis Robertson|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **1** **APPENDIX 1** ## **Reference and administration details** **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |||| |||| |||| |||| |**Structure, governance and management**||| |||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||Boards For Bairns was established in September 2022 as an
unincorporated Scottish charity and is governed by its own constitution.
The charity is directed by the trustees and they shall be entitled to appoint
and remove any individual as a trustee by way of a resolution passed by
majority vote at a meeting of the trustees. The trustees may regulate their
proceedings as they think fit and a meeting shall be held at least once per
year.|| ||The trustees who served the charity during the period were as follows:
Rory Fell (Chair), Michaela Moore (Secretary), Tom Chisholm (Treasurer),
Nathan Graham, Gregor Fell, and Lewis Robertson.|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| ||Provision of 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.|| ||Collection and distribution of skateboarding equipment.|| **2** ## **APPENDIX 1** ## **Achievements and performance** ## **Summary of the main achievements of the charity during the financial period** The trustees have worked together using online and in person meetings. The trustees view sustainability as extremely important. For this reason we made an effort to gather used skateboarding equipment, which we then refurbished and distributed to children under the age of 16 who lack the financial means to purchase a brand-new board. In this period, minimal purchases were required due to having a decent amount of donated material. One bulk purchase of new skateboards was required at Christmas time as many boards are given out as Santa presents. For this reason, they could not be second-hand. Trustees played a role in bringing about the new Dunfermline Skatepark in collaboration with the Dunfermline Regeneration Trust, and organised the opening event in September 2025 which brought in hundreds of attendees. The coaches who were put through training by the charity during the last period used their qualifications to provide free taster sessions at Dunfermline Skatepark. ## **Financial review** |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|The charity intends to always keep £1,000 in reserves to be used in a time
of special need.| |---|---| ||The charity does not have a deficit.| ||| **3** **APPENDIX 1** ## **Other optional information** ## **Declaration** **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees** **Signature(s)** Rory Fell _**OSCR will accept digital or typed signatures**_ **Full name(s)** Rory Fell **Position (e.g. Chair)** Chair **Date** 17 May 2026 **4** Enter SC No. below APPENDIX 2 Enter charity name below **Boards for Bairns** **SC051996** **----- Start of picture text -----**
Receipts and payments accounts
Period start date Period end date
For the period Day Month Year to Day Month Year
from
01 October 2024 30 September 2025
Section A Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds Total funds last
endowment endowment
funds funds funds funds current period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 1,100 1,100 1,005
Legacies -
Grants -
Receipts from fundraising activities - 641
Gross trading receipts -
Income from investments other than
land and buildings -
Rents from land & buildings -
Gross receipts from other charitable
activities -
-
A1 Sub total 1,100 - - - 1,100 1,646
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
A2 Sub total - - - - - -
Total receipts 1,100 - - - 1,100 1,646
A3 Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable
activities 287 287 1,868
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Other -
-
A3 Sub total 287 - - - 287 1,868
A4 Payments relating to asset and
investment movements
Purchases of fixed assets -
Purchase of investments -
A4 Sub total - - - - - -
Total payments 287 - - - 287 1,868
Net receipts / (payments) 813 - - - 813 ( 222)
A5 Transfers to / (from) funds -
Surplus / (deficit) for year
813 - - - 813 ( 222)
**----- End of picture text -----**
APPENDIX 2 **Boards for Bairns** **SC051996** ## **Section B Statement of balances** **----- Start of picture text -----**
Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
6,216 6,216 6,438
Surplus / (deficit) shown on receipts and
813 813 ( 222)
payments account
-
-
Cash and bank balances at end of year 7,030 - - - 7,030 6,216
(Agree balances with receipts and payments
account(s)) - - - - - -
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments
Total - -
Current value (if
Details Fund to which asset belongs Cost (if available) available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets
Total - - -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities
Total - -
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
Signed by one or two trustees Date of
on behalf of all the trustees Signature* Print Name
approval
Rory Fell Rory Fell 17.05.2026
Michaela Moore Michaela Moore 17.05.2026
**----- End of picture text -----**
481236-1 (Charity Accounts 2025) / Statement of balances 2 December 2007 APPENDIX 2 **Boards for Bairns** **SC051996** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ Unrestricted funds for the purpose of increasing participation in skateboarding, including purchasing skateboarding equipment, funding teaching qualifications, and competition prizes. |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C3b Trustee remuneration -**
**details**
**C2 Grants**
**C4b Trustee expenses -**
**details**
**C5 Transactions with**
**trustees and connected**
**persons**|**Individual /**
**institution**
**Number of grants**
**made**
**£**
**-**
**£**
**Number of**
**trustees**
**£**
**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**
**X**
If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b)
**Type of activity or project supported**
**Nature of relationship**
**Nature of transaction**
**Total**
If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)
**X**
**Authority under which paid**| |---|---| ## **C6 Other information** 481236-1 (Charity Accounts 2025) / Notes 3 December 2007 APPENDIX 2 481236-1 (Charity Accounts 2025) / Notes December 2007 4 APPENDIX 2 **Boards for Bairns** **SC051996** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** **----- Start of picture text -----**
Unrestricted Expendable Permanent Total current Total last
Restricted funds endowment endowment
funds funds funds period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Donations 1,100 1,100 1,005
-
-
-
Total 1,100 - - - 1,100 1,005
- - - - - -
2 Grants
Unrestricted Total current Total last
Restricted funds
funds period period
to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
-
Total - - - -
- - - -
**----- End of picture text -----**
## **3 Gross receipts from other charitable activities** **----- Start of picture text -----**
Unrestricted Expendable Permanent Total current Total last
Restricted funds endowment endowment
funds funds funds period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Fundraisers - Ticket sales - - 641
-
-
-
-
-
-
-
Total - - - - - 641
- - - - - reference error
**----- End of picture text -----**
## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**| |---|---|---|---|---|---|---| |Skateboarding Equipment
Postage
Postage Supplies
Donation Bin
Training
Competition Prizes|**254**
**32**||||**254**
**32**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**930**
**159**
**26**
**17**
**721**
**15**| |**Total**|**286**|**-**|**-**|**-**|**286**|**1,868**| ||reference error|-|-|-|reference error|-| 481236-1 (Charity Accounts 2025)Additional notes (1) December 2007 APPENDIX 2 **SC051996** ## **Additional analysis (2)** **----- Start of picture text -----**
5 Breakdown of unrestricted funds
Unrestricted Unrestricted Unrestricted Unrestricted
fund 1 - enter fund 2 - enter fund 3 - enter fund 4 - enter
name of fund name of fund name of fund name of fund
below below below below
Total Total
unrestricted unrestricted
funds funds last
period
Receipts
Donations 1,100 1,100 1,005
Legacies -
Grants -
Receipts from fundraising activities - 641
Gross trading receipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total 1,100 - - - 1,100 1,646
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts 1,100 - - - 1,100 1,646
-
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 287 287 1,868
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total 287 - - - 287 1,868
-
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - -
-
Total payments 287 - - - 287 1,868
-
Net receipts / (payments) 813 - - - 813 ( 222)
Transfers to / (from) funds -
Surplus / (deficit) for year 813 - - - 813 ( 222)
-
**----- End of picture text -----**
## **Nature and purpose of funds** Unrestricted funds for the purpose of increasing participation in skateboarding, including purchasing skateboarding equipment, funding teaching qualifications, and competition prizes. 481236-1 (Charity Accounts 2025)Additional notes (2) December 2007 APPENDIX 3 Scoll6h Chaily fte8ulatoi Independent examiner's report on the accounts Rèport to the trusteasltnembers of iBoards for Bairns Registered charlty Isc051996 number On the accounts of thè charity for the period j Day Period start dale Month Period end date j Month Year Day Year 01 October 2024 to 30 Iseplember 2025 Set out on pages 51010 Respective responsibilities of trustees and examiner The charity's trustees are Tesponsible for the preparation of the accounts In accL)rdance th the terms of the Charities and Trustee Investment (Scollandl 2005 A¢1 and the Charities Accounts (Scotlandl Regulations 2006 las amended). The charity Iruslee5 consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does ntsl apply.11 is my responsibility to examine the accounts as required under section 44111 Icl Df the Act and lo slate whether parli¢ular mallers have come lo my attention. Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examlner's statement Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or dis¢losures in the accDunls and seeks expl8nalions from the trustees conceming any such m3llfyrs. 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 In the course ol my examination, no matter has come lo my attention which gives me statement reasonable cause lo believe that in any material respect the requirements.. 1. lo keep accounting records in accordance with section 4411 I lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and lo prepare accounts which acGord with the accounting re¢ords and comply with Regulallon 9 of the 2006 Accounts Regulations have not been mel, or 2. to which, in my opinion, attention should be drawn in order lo enable a proper understanding of the accounts lo be reached. Signèd.. Date.. | [/,/,, Nama.. stewart M¢Kinnon Relevant professional qualificationlsl or body Chartered Tax Adviser lif any).. Address: Unil 26, Dunfermline Business Centre Izalt Avenue Dunfermline, Fife KY113BZ ## **Boards For Bairns** **Trustees’ Annual Report for the year ended 30.09.2025** ## **Charity Registration Number** : SC051996 **Trustees:** Rory Fell, Gregor Fell, Tom Chisholm, Nathan Graham, Lewis Robertson, Michaela Moore **Principal Address:** 42 Dover Park, Dunfermline, Fife, KY118HU **Bankers:** Bank of Scotland Independent Examiner: Stewart McKinnon ## **Structure, Governance and Management** Boards For Bairns was established in September 2022 as an unincorporated Scottish charity and is governed by its own constitution. The charity is directed by the trustees and they shall be entitled to appoint and remove any individual as a trustee by way of a resolution passed by majority vote at a meeting of the trustees. The trustees may regulate their proceedings as they think fit and a meeting shall be held at least once per year. ## **Charitable Purposes** Provision of 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. ## **Trustees** The trustees who served the charity during the period were as follows: Rory Fell (Chair), Tom Chisholm (Treasurer), Michaela Moore (Secretary), Nathan Graham, Gregor Fell, and Lewis Robertson. ## **Principal Activities** The trustees have worked together using online and in person meetings. The trustees view sustainability as extremely important. For this reason we made an effort to gather used skateboarding equipment, which we then refurbished and distributed to children under the age of 16 who lack the financial means to purchase a brand-new board. In this period, minimal purchases were required due to having a decent amount of donated material. One bulk purchase of new skateboards was required at Christmas time as many boards are given out as Santa presents. For this reason, they could not be second-hand. Trustees played a role in bringing about the new Dunfermline Skatepark in collaboration with the Dunfermline Regeneration Trust, and organised the opening event in September 2025 which brought in hundreds of attendees. The coaches who were put through training by the charity during the last period used their qualifications to provide free taster sessions at Dunfermline Skatepark.