**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|Period start date
**01 April 2024**
Month|Year||**to**|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|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** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**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 2 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) |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C3b Trustee remuneration -**
**details**
**C2 Grants**
**C4b Trustee expenses -**
**details**
**C5 Transactions with**
**trustees and connected**
**persons**|**Type of activity or project supported**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**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 3 December 2007 APPENDIX 2 **TCSOA Safe Start** **SC052831** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**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 £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**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