2025-03-31-accounts - TCSOA Safe Start

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APPENDIX 3

APPENDIX 3	APPENDIX 3
Independent examiner’s report on the accountsV2 Report to the trustees/members of Charity name TCSOA Safe Start Registered charity number SC052831 On the accounts of the charity for the period Period start date Period end date Day Month Year Day Month Year 01 04 2024 to 31 03 2025 Set out on pages 1-6 (remember to include the page numbers of additional sheets) ~~-——~~
Respective responsibilities of trustees and examiner	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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
	consider that the audit requirement of Regulation 10(1) (d) 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 independent examiner’s statement	Basis of independent examiner’s statement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 not provide all the evidence that would be required in an audit and, consequently, I do
	not express an audit opinion on the viewgiven bythe accounts.
Independent examiner’s statement	Independent examiner’s statement In the course of 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 comply with
	Regulation 9 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.
Signed:**	Signed: Date:** 01/12/2025
Name:	Name:
Relevant professional	Relevant professional
qualification(s) or body	qualification(s) or body Institute of Chartered Accountants of Scotland
(if any):	(if any):
Address:	Address: 72 Bowfield Road
	West Kilbride
	KA23 9JZ

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

** OSCR will accept digital or typed signatures

APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose

APPENDIX 1 Period start date Mcfflth Year 2024 Period end date Mcmth Year 03 2025 From 01 To 31 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known by Registered charity number Charity's principal address TCSOA Safe Start TCSOA Moming Club SC052831 TCSOA Safe Start The Community School of Auchterarder New School Lane Auchterarder | Postcode PH3 1BL Names of the charity trustees on date of approval of Trustees, Annual Report Office (rf any) Oates acted if not for whole year Name of person (or body) entitled to appoint trustee (if anyL Trustee name Chair Treasurer Joined 2410212025 Joined 2410212025 Joined 2410212025 Joined 2410212025 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Names of all other charity trustees during the period. rf any. (for example. those who resigned part way through the financial period) Name Dates acted if not for whole year Resigned 24103125 Structure, governance and management Type of governing document SCIO Conststution Trustee recruitment and appointment Membership is open to: any individual aged 16 over; any corporate body which has a vested interest in the club and support the local wmmunity; any individual who has been nominated for membership by an unincorporated body which has a vested interest in the club and support the local community. Any person who wishes to become a member must sign a written application for membership, and must pass a PVG. At each AGM, all of the appointed charity trustees shall retire from office - but shall then be eligible for re-appointment. Objectives and activities Charitable purposes To provide essential. insured, wraparound Ca before school for primary age children, by qualffied and PVG checked childcare professionals, to support working parents in the community. Discounted places are also available via referral from the local Foodbank (Bluedoor Foodbank) Summary of the main activities in relation to these objects Children are supervised wthin Breakfast Club premises from 8am - 9am and then escorted to the school playground entrance in time for the start of the school day. Breakfast service and supervised games, activities and art & craft materials are induded in the cost of each session.

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during Ihe financial period This year has seen a significant increase in Ihe number of seplice users, largely through word-of-mouth and targeted promotions. It has been a steady year of seNice delivery overall wrth two (same) salaned members of staff employed consistenly Ihroughout the period. The cash in the bank (currently approx. £7k) is healthy and with the number of children now consistently exceeding our 'break-even' number, we are starting to see a growth in our finances which means we are less dependant on grant funding. Financial review Brief statement of the charity's policy on reserves The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately six months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and govemance costs are covered. Details of any deficit None. Donated facilities and services {if any) None.

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 Signaturels) OSCR wlll accept dlgltal or typed 3lgnaturnJ Full name{s) Position (e.g. Chair) Treasurer (from 0812025) Date 3011112025

Enter SC No. below

APPENDIX 2

Enter charity name below

SC052831

TCSOA Safe Start

Receipts and payments accounts

		For the period from	Day01		Period start date 01 April 2024 Month	Period start date 01 April 2024 Month	Period start date 01 April 2024 Month	Period start date 01 April 2024 Month	Period start date 01 April 2024 Month	Year	Day		Period end date 31 March 2025 Month	Period end date 31 March 2025 Month	Period end date 31 March 2025 Month	Period end date 31 March 2025 Month	Period end date 31 March 2025 Month	Year
Section A Statement of receipts and payments
		Unrestricted funds	Restricted funds				Expendable endowment funds				Permanent endowment funds			Permanent endowment	Total funds current period				Total funds last period
		to nearest £	to nearest £			to nearest £	to nearest £			to nearest £	to nearest £				to nearest £		to nearest £		to nearest £
A1 Receipts
Donations															-	-	-	-
Legacies															-	-	-	-
Grants															-	-	-	-
Receipts from fundraisingactivities															-	-	-	-
Gross tradingreceipts		12,805													12	12	12	12,805
Income from investments other than
land and buildings															-	-	-	-
Rents from land & buildings															-	-	-	-
Gross receipts from other charitable
activities															-	-	-	-
															-	-	-	-
*A1 Sub total*	*A1 Sub total*	12,805	-	-	-	-	-	-	-	-	-	-	-	-	12,805	12,805	12,805	12,805	-
A2 Receipts from asset &	A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - - - Total receipts 12,805 - - ~~—~~											- -	- -	- -	- -	- - - 12,805	- - - 12,805	- - - 12,805	- - - 12,805	- -
A3 Payments
Expenses for fundraising activities															-	-	-	-
Gross trading payments		11,236													11	11	11	11,236
Investment management costs															-	-	-	-
Payments relating directly to charitable
activities															-	-	-	-
Grants and donations
															-	-	-	-
Governance costs:
															-	-	-	-
Audit / independent examination															-	-	-	-
Preparation of annual accounts															-	-	-	-
Legal costs	Legal costs	170													170	170	170	170
	Other	Other
															-	-	-	-
															-	-	-	-
*A3 Sub total*	**A3 Sub total **	11,406	-	-	-	-	-	-	-	-	-	-	-	-	11,406	11,406	11,406	11,406	-

A4 Payments relating to asset and investment movements Purchases of fixed assets - Purchase of investments - A4 Sub total - ~~—~~ Total payments ~~———~~ 11,406 - - - 11,406 - Net receipts / (payments) 1,399 - - - 1,399 - A5 Transfers to / (from) funds - Surplus / (deficit) for year ~~————~~ 1,399 - - - 1,399 -

APPENDIX 2

SC052831

TCSOA Safe Start

Section B Statement of balances

Details	Unrestricted funds to nearest £ 5,736 1,399	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year					5,736
Surplus / (deficit) shown on receipts and payments account					1,399
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	7,135	-	-	-	7,135	-
	-	-	-	- asset belongs	-	-
			Fund to which		Market valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total Fund to which l	-	-	-
				iability relates	Amount due to nearest £	Last year to nearest £





Details			Fund to which l	Total iability relates	-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature*			Print Name	Total	-	-
						Date of approval
						30/11/25

TCSOA SAFE START OSCR Template 2024_25 / Statement of balances

December 2007

APPENDIX 2

TCSOA Safe Start

SC052831

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

To provide essential, insured, wraparound care before school for primary age children, by qualified and PVG checked childcare professionals, to support working parents in the community. Discounted places are also available via referral from the local Foodbank (Bluedoor Foodbank)

Type of activity or project supported	Type of activity or project supported	Number of grants made £	Number of grants made £





		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			£






If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)		this box
	- 22/07/24 staff gifts - 20/12/24 staff gifts - 08/04/2024 staff gifts relationship Nature of transaction	Number of trustees	£
	- 08/04/2024 staff gifts	1	62
	- 22/07/24 staff gifts	1	125
	- 20/12/24 staff gifts	1	189


Nature of	relationship	Transaction amount (£) Balance outstanding at period end (£)

C6 Other information

TCSOA SAFE START OSCR Template 2024_25 / Notes

December 2007

APPENDIX 2

TCSOA Safe Start

SC052831

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
	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 £
					-
					-
					-
					-
Total 2 Grants	-	-	-	-	-	-
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	-	-	- Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
Total - - Unrestricted funds to nearest £ 3 Gross receipts from other charitable activities	-	-			-	-
		- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
	-	-	-	-	-	-

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 £
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
					-
Total	-	-	-	-	-	-
	-	-	-	-	-	-

TCSOA SAFE START OSCR Template 2024_25Additional notes (1)

December 2007

APPENDIX 2

SC052831

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations					-
Legacies					-
Grants					-
Receiptsfrom fundraising activities					-
Grosstradingreceipts	12,805				12,805
buildings					-
Rentsfrom land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	12,805	-	-	-	12,805	-
					-
Proceedsfromsale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	12,805	-	-	-	12,805	-
					-
Expenses for fundraisingactivities					-
Gross trading payments	11,236				11,236
Investment management costs					-
Payments relatingdirectlyto charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs	170				170
					-
					-
*Sub total* Payments relating to asset and investment movements	11,406	-	-	-	11,406	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	11,406	-	-	-	11,406	-
					-
	1,399	-	-	-	1,399	-

					-

	1,399	-	-	-	1,399	-
					-
Nature andpurpose of funds
The funds support the day to day running of TCSOA Morning Club (TSCOA invoiced income has sustained the running of the club.		Safe Start), in past	years we have reli	ed on grants and fundraising activities.		This year our

TCSOA SAFE START OSCR Template 2024_25Additional notes (2)

December 2007

APPENDIX 2

SC052831

TCSOA Safe Start

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts	Restricted fund 1 - enter name of fund below	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-
Legacies					-
Grants					-
Receiptsfrom fundraising activities					-
Grosstradingreceipts					-
Income from investments other than land and buildings					-
Rentsfrom land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-
					-
Proceedsfromsale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					-
Expenses for fundraisingactivities					-
Gross trading payments					-
Investment management costs					-
Payments relatingdirectlyto charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					-
Nature andpurpose of funds

TCSOA SAFE START OSCR Template 2024_25Additional notes (3)

December 2007