ACCESSIBILITY YIELDS EMPOWERMEIYT GlllVAN RECEiYfs AND PAYMENTS ACCOUNT YEAR ENDED 31 MARCH 2026 CHAIUTY NUMBEIL. SC053J90 ACCESSIBILITY YIELDS EMPOWERMENT GIRVAN FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 Contents Page Trustees and professAona] advisers Trustees AnnuAI Ret Indepcndcnt Examinerfs Report Rec¢iFts & Pay[[￿ Account Ststemenl of Balances Notes to th¢ Fillancial Statem ACCESSIBILITY YIELDS EMPOWERME]YT GIRVAN TRUSTEES AND PROFESSIONAL ADVISERS Regiitered Charity N*mt Access]￿llIty Yiel& Empowerm¢nl Gimn Cbarity Number SC0531g) Tanina Baronello Estelle B&roJ)ello Gail McM>er Hannah Mi]roy Independettt Ewnijv Kevir4 Mowat CA G#lbrnith Pritchards 20 Ban￿ Street KA7 IXA Registered Olfice 70 Bridge Street Girvan South Ayrshire KA26 9HH Bankers Virgin Money ACCESSIBILITY YIELDS EMPOWERMENT GIRVAN TRUSTEES ANIYiJAL REPORT YEAR ENDED 31 MARCH 2026 The TnLStees knv¢ pl¢asur¢ in pttsenting th¢irrcp)rt for th¢ year Md¢d 31 March 2026. Reference AdminSstrAtfve Detsils R¢feTence and thinistsalive details ar¢ shown in the schthe of membets of the boaTd and Profe￿10)181 advis￿5 on page l of the fina￿1￿1 statements. The Trnstees The trustees who S¢Tvd th¢ chatity during the pffliod were a% follows: Tanina BaroD¢llo Estelle Baronello Gail Mcmaster H8t)nab MilTOy Struelur& Governante and Management Governing Documeat A¢cessibility YTrelds EmpDwermeni Girvan is a Scottisb Charitable In¢orpoTOted (￿ganISa￿D￿ It is governed by its ¢ODstitution and is Tegistard &8 a cb4Tity und¢T nurnber SC053190 Appoillknient of Trn51ees Ai each AGM. the members may elect any member to b¢ 8 In￿¢¢. The trf)Ard may at any time co. opt any memberto bc a trustee. Trustee Induthon and Trainitig New Tru￿¢¢$ undergo induction and troining to bn'ef them on their l¢g41 obligalio]3s wider chwity law. the content oftbcconstiti*i<>ffj the leÈd¢rsb2pteam aad decision makitigprocesses. the busin¢&8 plan and recent p¢rf0nna￿e of the organisatiott. OrgaDis**iDn The tn￿leeS administer the chaTity. A rn¢eting of the tn￿e¢S is held at least six in each year with any trustee being in a p(K8ition lo a tneeting of th￿¢eS in 8ddition lo this. No In￿tte may serye &s an ¢mploytt of thc CF￿lty. ACCESSIBILITY YIELDS EMPOWERMENT GIRVAN TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2026 The Tnths of A.Y.E. Girvan afe pkased to present the organisalion's ADt)ual Report for the period April 2025 to March 2026. A.Y.E. Girvan was e8tsblished to addTe&8 the impact of poverty on people in Girv8n xnd the SUTtounth'ng Villages. Th￿￿8￿O￿t this reporting period. th¢orgatiisation has continuedto strenglhen ts role wtthin the local cOmm￿ty while pM8[￿S1￿8t0Wards the delivery of ￿Inable chi]dcar¢ and si]pporl s¢rvi¢es. The organisation Contihues lo be guided by the prlnciples of th¢ United Nations Convention on tk Rigbts of the Child {UNCRC). ¢nsuring that children's wellb¢in& particl￿tio￿ safety. and ri8hts T￿laIn centrdl to all activiti¢s fvtute S￿Vice plaTffling. CommunSty Sttp￿rt 8xd Powerty Relief Throughout the reporting puiod. A.Y.E. GI￿a0 continued to deliver practical support initiatives aimd at ad&essing poverty and financial haTdthip withitt the ILKal community. The organisttfiott co]Jtinued opernting Its Hygiene Bank iniliative> pmviding *oiletries And peTsonal c8r¢ products to individuals and fan)klies ¢xperi¢nciDg financial difficulties. Tnjstees recognise that access to hygi¢ne prvduct5 is fixndamental to dignity, confidence, healtb. and w¢llbein& And dernand for this support has remained consisteJ)t ihrougbout the year. In addition to diRct SUP￿￿￿1 pmvisioo the organisation has UDdertkn community consultstion work to identify fiuther symptoms of povety and disadvantage withiti Girvan and the surrounding villages thai aTe 2Tr0tcurrcntlybeingaddres%dthtough existingservices. This engAgun¢nt with local resid¢nty famili* and community POrtneTS will help shw the ￿tllre direction of the organisation and irfomi the developnKDt of future proj¢¢ts and st4)port inittatives. child￿re Developffjtnl ￿ Premises Amajor focus during the Tewting periodconlimmltobe tkdeyelopment 0raft￿-sChool Childcare PTOViSiOn. UnfoTtunately. the otgaBisation was ]Msucc￿l in securing tk building that h4d initially b¢vn identified as a loJg-t¢rn premises for service ddiv¢ry. While this wa5 disappointin& TDJslees rcmained committed io Pro￿£sSing the and continu¢d explorang alternative Optio￿ within the c4)mmunity. A significant bmkthrouth ¢am¢ when The Wave CommuDity Hub reathed oth TO St4)port tbe organisation by offerit)g th¢ w¢ of space within thetr pr¢mises on Dalrympl¢ StreeL Girvan. This partnership represented a major step f¢)rward for A.Y.E. Girvan aud enabled the OTganisation to begin delivering after-school ¢hildcarc pmvision in Jamthry 202& TNsteeswould]ike toplace on rcord their sinccTe gratitude ioThe Wave CommuDity Hub for their supporL PfiTthuship. and belief in th¢ orgaDisation's vision for IrKal Child￿ and familics. Prior to the IAunch of the aft¢r-5ckool provtsion, the organisati¥)n continued delivering lunchiime clubs wiibin knth lo¢al schools. Th¢5c sessions P￿VIdeo opportunities for ¢Mtivity. play. cngagemeDt, and relati4X)ship building wilh local children while he]ping to maintstn community links and consuliation with young people. ACCESSIBILITY VIELDS EMPOWERMENT GIRVAN TRUSTEES ANNUAL REPORT YEAR ENDED 31 MARCH 2026 Empknyme￿ Staff Development During this r¢￿tting peTi(ML LY.E. GiTVan recrnited and trained four new membBTS of stsff. all of hom local people who also 8ccess the childcare PTOViSiOn. The TTU5t¢C5 arc particularly PToud of thi5 acbievernent as it Teflects the orgaDisation's wider ¢onllnitmenl to reducing bgrriers to employment within the I￿8] community. By creaiing flexible local ¢mploym¢nt oppoTtimi¢ies to chadcare PT0ViSiO￿ the Organi￿tion has b¢en 8blc lo supportpaTents and carers xnto work while also strength¢HiDg thc s￿￿lUab]lity and community-led nalur¢ of th¢ 5¢rYi¢¢. Staff training and developm¢nt Temgined 4 key withity throughout ihe ye8r to eA8uye tbal all employ¢¢s are cquipped with the knowledge. skil]s. and sllfeguHtding awattA¢ss r¢quit¢d to dcliver hish-quality clllldcare and family support seryi¢¢s. Commullity EDg*gement Parlner5hip Worklng A.Y.E. Girvan eontinues to pl￿¢ strong emphasis on parttierthp w(*kitig aod rommunity cngagemenL Throughout the Itporting peri(Kl. th¢ orga#isation attended local eveiit4 worked collaborativety with 5cknols a))d community orga•is8tion4 and conlynued to strengthen r¢l¥tiollsbips acr055 the third seclor atkd Wid￿ community llelworks. These PArtnerships hav¢ izk%iTumental ID supporting the (wtiistttiott'$ imwovin8 community awareness of available supsx)¢ &)d ¢wwing th8t servi￿S remain responsive to Ioc81 ]n March 2026. A.Y.E. Gimn held its second birthday Celebration event at The Wav¢ Community Hub. The event w&8 deliv¢rtd os 8 free family party for the IOCAI commwty a￿1 was iticredibly well attended. The ¢el¢brntion brought together children. familie4 paTlner orgaDi5ations. and lo¢al supixTrrt¢f5. highlighting the sigwficant growth a￿d positive impnct of the otgw)is4tion dwiDg its fy31 two years. The event abo Rceivedwi&spreRd w>sttiY¢covernge witbin the l(Ka] helping to furtherrais¢ Aw#r¢ncs5 of the organisotton's work and future ambition ACCESSIBILITY YIELDS EMPOWERMENT GIRVAN TRUSTEES ANNUAL REPORT YEAR.ENDED 31 MARCH 2026 Lotskiug FoTwAYd Over the coming year. A.Y.E. Girvaa will eontinue to focus on strengthettitig 2nd developittg its after-school provision while exploring opportunities for fi]rtb¢t cbildcare Èoa family support Th¢ organisation will continue: Deliva?ng afieT-s¢hool child￿¢ provision. Operatitig the Hygiene Bank ond Baby Milk Bank iniliativ&8. Dev¢loping new projects illfornied by commutiity Consultation. Supporting li￿1 families experiencing ￿Vety and disadvantage. Building parth¢rships with lo¢al s¢hwls and OTganisalions. CreatiDg local emploJiDeDt opportUOiiies redu¢Éng b￿rie￿ Èo Work. While chelten8&s ￿l*ltig to wemises and have cotttitiued throughout the organisatiOll'5 dcvclopmcni TTU5tees aTe proud of the progress mad¢ during tliis worting P￿10d. The succeSsfi￿18￿nch of after-school provision. continued ci>mmunity support WOTk. attd growing lrtal ]Yartn¢rships represent significant achievements for 8 rclativcly ntw organisation. The Tn]stees would like to tbank staff. volunteers. partn¢r orgaDi5atioDS, funders, and the wider communRty foT their continued suppoIL encouTagcmenL and belief in the organisation's vision. Together. we aTe building seryi¢¢s that support children, young pecyl¢. and famili¢s vthile helpijjg to create a stEt>ngcr. rn0￿ Conn￿. and more resili¢nt Community Girvan and thc surroundtng villag¢s. ApprovedbytheTnL8teeson.......... ......... ......... al￿sIgued00 th¢iTb¢half. T4Dina BArone]lo Trnstee INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ACCESSIBILITY YIELDS EMPOWERMENT GIRVAFI I r¢port on the accouttts of th¢ chaTity fijr the yeat ended 31 Ma￿h 2026 whicb are set c￿1 on pages 7 to 9 ve res onMlJilities of trustees and exanthier The ¢h&tity'S trusiees aTe resP)D5]￿le forthe ptepaTation of the accounts in Bcconlance with the lerms of Éhe Charities and TrllS￿ Investment (Scotl8od) A¢t 2(KJ5 and the Chariii¢s A¢¢ounts {Scotland) Regul$tioJ)$ 21N)6. The charity twstees ¢onsider that the audit requiremenl of Regulation 10 {IXd) ofthe A¢counts R¢gulaiions does not apply. It is my TCSponsibility to ¢xamine the accounts as required under sectiOD 44 {IXc) of tbe Act aDd to state whesherp8rticulaT matters have come to my attention. Blsis of inde udeRt exgmiDer'$ statement My exarniDati(￿ is carried out in accor￿ with Regulation I l of the Cbariti¢s A¢couots (Scoda￿) R¢gulations 2006. An examination includes a review ofth¢ accounting rccords kw by th¢ thaTity and a comparison of the accouDlsprts¢nled witk those Tecords. It also includes Cons￿eratiOn of Any un￿$v￿1 items or disclosh]r¢5 in the accounts, and seeks explanations from th ￿n￿le¢S cor%ceTniDg auy such matttts. The widertaktn do not provlde all the eviden¢¢ that would bc requird In au audiL and consequentty I do ¢xpr¢ss all audit opinion on thc view 8iv¢n by the a￿OUnts. dtftt ￿%￿l￿tr,8 st*teJDent In the cOU￿e of my examinatio￿ J)0 matter ha8 come to my attention:. which givts me Teasonable cwse to bv]iv¢ thai in any material ryci th¢ to keep accoi]nttog te¢onb in awOrdan￿ with Section44 (Ixa) of the 2005 A¢1 attd R¢gulation 4 of the 2006 Accow]t$ Regul￿10n￿ and to prepare accounts wbi¢h a￿Ord the accow)ling ttCOTds and comply with RegulatioD 9 of the 21)06 Accounts Regulations hay¢ been mel or lo which, in njy Iyinion. attention should k drawn iti order to enable a prop¢r uod¢Tthding of the accouts to b¢ r¢ach Kevin MoiY*t CA Cxlbraith Prilchards 20 BarD$ Street Ayr Ayrshire KA7 IXA ACCESSIBILITY YIELDS EMPOWERMENT GIRVAN RECEipfs AND PAYMENTS ACCOUIYT YEAR ENDED 31 MARCH 2026 Unr¢stricted Restrirted Fund5 Fund5 To 2026 Totsl 2025 RECEIPTS Grants Received DontttioDs ChildcaTe Income Other income 6.800 42.102 48,9 56,065 80 654 654 TOTAL RECEIPTS 7.458 42.102 49560 56.150 PAYMENTS Payment for Charitable Activitles Costs Wa8¢5 Pension Local Events Lunch C]ub RepaiTS & Renewal$ 30257 363 30257 363 7.061 56 497 J43 233 143 Administration Costs Rent Tekphone Post. Stationery & Office Swlies Insurance Licences & SubscriptiOLS TrainiJ)g Professional f¢es Childc&re activiti 347 694 20 1,041 20 297 396 107 77 501 52 55 137 31)0 432 520 838 TOTAL PAYMENTS SURPLUS FOR YEAR ACCESSIBILITY YIELDS EMPOWERMENT GIRVAN STATEMENT OF BALANCES AS AT 31 MARCH 2026 Unrestrirted Restricted Total Funds Fund$ J)26 BANK BALANCES AND CASH IIY HAI 0[￿tnE balances 6232 40227 46.559 sUrPh￿ for year Clositig Balaacts Approvcd by the Tn]st¢¢s on .. d sI￿￿a on their behalf. Tgnina B8rone]h) Trustee ACCESSIBILITY YIELDS EMPOWERMENT GIRVAN NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 BASIS OF ACCOUNTING The accounts have been prepaTed under th¢ receipts pyments b&sis and are in awdance with Th¢ Cbariti&8 and Tn￿ Inv¢stmeLt {Scotland) Act 2005 and the Charities Acco￿nts (Scotland) Regulations 201kn (as amended). OTICE AND PURPOSE OF FUNDS fillthernn¢e ofthe obi¢¢ts of the Charity. R¢slTidd fund5 may only be used for specific purp￿. Restrictiottq ¥ise wh¢L sp¢cifJcd by the donor orW]￿n fimds are raised sprfific purp￿. tkntng the year. Ihe charity receiv¢d th¢ followin8 r¢stri¢ted inwme." National JA)tt¢ry A￿ell Valley 37.209