Parents for Future Scotland
Scottish Charity No SCO53173
Financial Statements for the Period Ended 28 February 2026
| Contents | |
|---|---|
| Reference and Administrative Details | 3 |
| Report of the Trustees | 4 |
| Independent Examiners’ Report | 5 |
| Statement of Financial Activities | 6 - 8 |
2
Reference and Administrative Details
Name of Charity Parents For Future Scotland Scottish Charity No. SC053173 Registered office and principal address Buzzer 8 27 Woodside Place Glasgow G3 7QL Trustees Sapna Agarwal Chair Rory Crawford Treasurer Clara Orofinio Secretary Lauren MacDonald Trustee Bankers The Co-operative Bank Business Customer Services Swindon SN4 4PL Independent Examiner ATD Bookkeeping 5 Netherton Grove Whitburn West Lothian EH47 8JQ
3
Report of the Trustees for the Period Ended 28 February 2026.
The trustees present their report and accounts of Parents for Future Scotland for the year to 28 February 2026. These have been prepared in accordance with the requirements of the Statement of Recommended Practice Accounting and Reporting by Charities (March 2005).
Reference and Administrative Details
These have been provided on page 3 of this report.
Structure, Governance and Management
Parents for Future Scotland is a registered charity (Scottish Charity No. SC053173). It is governed by its constitution. It is headed by a committee appointed at an AGM or EGM.
Financing
Reserves Policy
All money raised for, or on behalf of the trust shall be applied to further the project of the charity and for no other purpose. Where monies are donated towards a specific project these shall be classed as Restricted Funds and shall only be applied to the specific project for which they were intended. All other monies raised or received will be classed as Unrestricted Funds and used for the objectives as detailed.
Declaration
The members of the board would like to thank all those who contribute their time and energy in order that Parents for Future Scotland can provide the services that it does.
Approved by the Trustees on 24[th] June 2026 and signed on its behalf by :- Sapna Agarwal (Chair)
SIGN Signature________
4
Independent Examiner’s Report on the Accounts
As independent examiner I report to the trustees of Parents for Future Scotland, registered charity no SC053173, on the accounts of the charity for the period 1st March 2025 to 28th February 2026, as set out on pages 6 to 8.
Respective Responsibilities of Directors and Auditors
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. 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 Examiners Statement
My examination is 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 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 accounts.
In the course of my examination, no matter has come to my attention.
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1 Which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
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have not been met, or
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2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Dawn Paton ATD Bookkeeping 5 Netherton Grove Whitburn West Lothian EH47 8JQ
22[nd] June 2026
Relevant professional body: PQ ACCA
5
Parents for Future Scotland Statement of Financial Activities
for the year ending 28 February 2026
| 2026 | 2026 | 2025 | ||||
|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | ||
| Income | 5 | |||||
| Donations | 120 | 638 | ||||
| Grants | 315,739 | 168,435 | ||||
| 315,859 | 169,073 | |||||
| Expenditure | 5 | |||||
| Charitable Activities | 209,941 | 125,281 | ||||
| Governace | 900 | - | ||||
| 210,841 | 125,281 | |||||
| Net income / (expenditure) | 105,018 | 43,792 | ||||
| Reconciliation of funds: | 6+7 | |||||
| Total funds brought forward | 66,627 | 22,835 | ||||
| Total funds carried forward | 171,645 | 66,627 | ||||
| Statement of Balances | As At | 28 | February 2026 | |||
| 2026 | 2025 | |||||
| Note | £ | £ | £ | £ | ||
| Fixed Assets | ||||||
| Tangible Assets | 8 | - | - | |||
| - | - | |||||
| Current Assets | ||||||
| Bank | 135,313 | 66,627 | ||||
| Debtors | 9 | 37,232 | - | |||
| 172,545 | 66,627 | |||||
| Current Liabilities | ||||||
| Creditors | 10 | 900 | - | |||
| 171,645 | 66,627 | |||||
| Represented By: | ||||||
| Funds of the Charity | ||||||
| Restricted | 102,190 | 49,271 | ||||
| Unrestricted | 69,454 | 17,356 | ||||
| 171,645 | 66,627 |
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Parents for Future Scotland
Notes to Accounts for the year ending 28 February 2026
1. Nature and purpose of funds
The funds in the general fund are unrestricted and are used for the purposes of the charity. Designated funds are unrestricted funds earmarked by the management committee for particular purposes. Restricted funds are subject to restrictions on their expenditure imposed by the donor.
2. Accounts Basis
These accounts have been prepared using the accruals basis.
3. Trustee expenses
No expenses were paid to charity trustees during the year.
4. Trustee remuneration
No remuneration was paid to charity trustees during the year.
5. Income & Expenditure Account:-
| Receipts Donations Grants Payments Sub Contractors Project Delivery Communications Travel Expenses Events Materials Legal & Professional Room Hire Insurance Resource Production Printing, Postage & Stationary Subscriptions Surplus (Deficit) Surplus brought forward Retained Funds |
120 638 315,739 168,435 315,859 169,073 179,748 111,935 10,545 699 2,197 852 7,597 2,647 3,076 26 3,160 3,104 900 568 1,066 313 574 406 1,850 3,185 104 849 25 - 210,841 - 124,584 105,018 44,489 66,627 22,835 171,645 67,324 2026 2025 |
|---|---|
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Parents for Future Scotland
Notes to Accounts for the year ending 28 February 2026
6. Movement in Funds
| Unrestricted Funds At 1 Mar 2025 General 2,763 Civic Power 15,497 18,260 Restricted Funds At 1 Mar 2025 Glasgow Climate Action Hub 5,104 Civic Power Fund - Energy Transition Fund 13,643 Smarter Choices, Smarter Places 533 Paths for All Community Project Transition Fund 1,204 - Uplift 28,791 Edinburgh Community Fund 1,500 Wheels in Motion - Glasgow Low Emission Zone Community Support Fund - People and Place Edinburgh - Volunteer Support Fund - People and Place Glasgow - National Lottery Awards for All Scotland - Green Community Grants - Postcode Green Trust - 48,367 Total Funds 66,627 7. Reconciliation of Movement of funds:- Retained funds brought forward Surplus / (Deficit) for the year Retained funds carried forward |
At 1 Mar 2025 2,763 15,497 |
At 1 Mar 2025 2,763 15,497 |
Incoming Resources 120 60,000 |
Outgoing Resources 882 7,140 |
Fund Balance Transfer 172 - |
At 28 Feb 2026 1,830 68,357 |
At 28 Feb 2026 1,830 68,357 |
||
|---|---|---|---|---|---|---|---|---|---|
| 18,260 | 60,120 | 8,022 | 172 - |
70,187 | |||||
| - | At 1 Mar 2025 5,104 - 13,643 533 1,204 28,791 1,500 - - - - - - - |
Incoming Resources 30,650 500 36,534 5,000 6,975 42,600 - 9,992 32,628 28,161 6,000 14,739 20,000 21,960 |
Outgoing Resources 30,927 500 27,745 5,533 5,790 29,934 1,500 8,736 32,781 28,161 2,342 14,739 14,132 - |
Fund Balance Transfer 19 153 |
At 28 Feb 2026 4,827 - 22,432 - - 41,457 - 1,256 - - 3,658 - 5,868 21,960 |
||||
| 48,367 | 255,739 | 202,819 | 171.7 | 101,458 | |||||
| 66,627 | 315,859 | 210,841 | - | 171,645 | |||||
| 2026 £ Unrestricted 17,356 51,927 |
2026 £ Restricted 49,271 53,091 |
2026 £ Total 66,627 105,018 |
|||||||
| 69,283 | 102,362 | 171,645 |
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Parents for Future Scotland
Notes to Accounts for the year ending 28 February 2026
8. Tangible Fixed Assets
| Cost At 1 March 2025 Additions Disposals At 28 February 2026 Accumulated Depreciation At 1 March 2025 Charge for year Elimated on Disposals At 28 February 2026 Net Book Value At 28 February 2026 At 28 February 2025 |
Equipment 696 0 0 696 696 0 0 696 0 0 |
Total £ 696 0 0 |
|---|---|---|
| 696 | ||
| 696 0 0 |
||
| 696 | ||
| 0 | ||
| 0 |
Accounts upto and including 28th February 2025 were prepared on a receipts and payments basis.
| 9. Debtors People and Place Edinburgh People and Place Glasgow 10. Creditors Governance |
2026 £ 22,493 14,739 37,232 2026 £ 900 900 |
2025 £ 9,353 - |
|---|---|---|
| 9,353 | ||
| 2025 £ - |
||
| - |
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