**REGISTERED COMPANY NUMBER: SC772489 (Scotland) REGISTERED CHARITY NUMBER: 052618** ## **Report of the Trustees and** ## **Unaudited Financial Statements for the Year Ended 30 June 2025** **for** ## **Newlands Kids** Gall Robertson CA Tweedside Park Tweedbank Galashiels Selkirkshire TD1 3TE **Newlands Kids** **Contents of the Financial Statements for the Year Ended 30 June 2025** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Independent Examiner's Report**||2|| |**Statement of Financial Activities**||3|| |**Balance Sheet**||4|| |**Notes to the Financial Statements**|5|to|6| **Newlands Kids** ## **Report of the Trustees for the Year Ended 30 June 2025** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing documents, being its articles of association and constitution. The charity is a company limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** SC772489 (Scotland) **Registered Charity number** 052618 ## **Registered office** Newlands Activity Centre Romanno Bridge West Linton EH46 7BZ ## **Trustees** Mrs K E Warden Ms A H Brown Office Manager Ms K Janek Manager M J Mein Software Developer ## **Independent Examiner** Gall Robertson CA Tweedside Park Tweedbank Galashiels Selkirkshire TD1 3TE 21/04/2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ Ms A H Brown - Trustee Page 1 ## **Independent Examiner's Report to the Trustees of Newlands Kids** I report on the accounts for the year ended 30 June 2025 set out on pages three to six. ## **Respective responsibilities of trustees and 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 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 particular matters have come to my attention. ## **Basis of the independent examiner's report** My examination was carried out in accordance with Regulation 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 seeking explanations from you as trustees concerning any such matters. 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 statement** In connection with my examination, no matter has come to my attention : - (1) 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 the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and - to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Sheila Robertson The Institute of Chartered Accountants of Scotland Gall Robertson CA Tweedside Park Tweedbank Galashiels Selkirkshire TD1 3TE Date: ............................................. Page 2 ## **Newlands Kids** ## **Statement of Financial Activities for the Year Ended 30 June 2025** ||||Period|| |---|---|---|---|---| ||||13.6.23|| |||Year Ended|to|| |||30.6.25|30.6.24|| |||Total|Total|| |||funds|funds|| ||Notes|£|£|| |**NET INCOME**||-||-| |**RECONCILIATION OF FUNDS**||||| |Total funds brought forward||-||-| |**TOTAL FUNDS CARRIED FORWARD**||-||-| The notes form part of these financial statements Page 3 ## **Newlands Kids** ## **Balance Sheet 30 June 2025** |||30.6.25||30.6.24|| |---|---|---|---|---|---| |||Total||Total|| |||funds||funds|| ||Notes|£||£|| |**NET CURRENT ASSETS**|||-||-| |**TOTAL ASSETS LESS CURRENT**|||||| |**LIABILITIES**|||-||-| |**NET ASSETS**|||-||-| |**FUNDS**|4||||| |**TOTAL FUNDS**|||-||-| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. A H Brown - Trustee The notes form part of these financial statements Page 4 **Newlands Kids** ## **Notes to the Financial Statements for the Year Ended 30 June 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Going Concern** The directors have assessed a period of 12 months from the date of approval of the financial statements and consider that no material uncertainties exist that cast significant doubt about the ability of the company to continue as a going concern. Thus the directors adopt the going concern basis of accounting in preparing the financial statements. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Provisions** Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the period ended 30 June 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 June 2025 nor for the period ended 30 June 2024. Page 5 continued... **Newlands Kids** ## **Notes to the Financial Statements - continued for the Year Ended 30 June 2025** ## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||||Total| |---|---|---|---| ||||funds| ||||£| |**NET INCOME**|||-| |**TOTAL FUNDS CARRIED FORWARD**|||-| |**MOVEMENT IN FUNDS**|||| |||Net|| |||movement|At| ||At 1.7.24|in funds|30.6.25| ||£|£|£| |**TOTAL FUNDS**|-|-|-| |Net movement in funds, included in the above are as follows:|||| ||Incoming|Resources|Movement| ||resources|expended|in funds| ||£|£|£| |**TOTAL FUNDS**|-|-|-| ## **4. MOVEMENT IN FUNDS** ## **5. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 June 2025. Page 6