## **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.
- 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.
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|
6
**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**|
|---|---|
|||
7
## **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|
8
## **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**
**£**
-|
|||**-**|
9