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REGISTERED COMPANY NUMBER: SC286654 (Scotland)
REGISTERED CHARITY NUMBER: SC027970







Report of the Trustees and

Unaudited Financial Statements

For The Year Ended 30th June 2024

for

Support for Play & Early Learning in
Lanarkshire (SPELL)

Support for Play & Early Learning in
Lanarkshire (SPELL)






Contents of the Financial Statements
For The Year Ended 30th June 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 12

Support for Play & Early Learning in
Lanarkshire (SPELL) (Registered number: SC286654)

Report of the Trustees
For The Year Ended 30th June 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30th June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The company's objectives are:

The advancement of play and early learning of pre-five children within South Lanarkshire.

The advancement of the education and training of all persons providing and associated with voluntary pre-five education to these children.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the past 12 months up to the end of June 2024, SPELL has continued to provide support and advice to all pre-five groups within South Lanarkshire focussing on restarting groups and opening new groups since returning after the Covid-19 pandemic. We currently have 106 pre-5 groups registered with SPELL

We have three support workers who visit these groups regularly during the year, as well as two office staff who provide office support and a telephone helpline.

We provide free information and help, as well as comprehensive information on each group for parents and carers looking for a suitable group in their local area.

We successfully applied for funding from Education Resources at South Lanarkshire Council to continue our annual play activity programme. These 45-minute activity sessions are provided by a qualified and vetted play tutor at the venue. They include activities such as arts and crafts and clay workshops, little scientists, little green fingers
and storytelling and musical adventures.

Education Resources at South Lanarkshire Council also provided funding for SPELL to run a small training programme for the voluntary sector. Courses included Paediatric First Aid, Emergency First Aid for Babies and Children, Makaton and Outdoor Play. All were free of charge and a total of 93 parents, volunteers and childcare staff attended the courses.

Once again SPELL provided a training programme for partner providers which supported them in meeting the National Standards and to deliver the 1140 hours. The training programme included courses ranging from Paediatric First Aid, Child Protection, Food Hygiene, Makaton and Forest Kindergarten. A total of 210 childcare staff attended the courses on offer.

In June 2021, SPELL were awarded a one-off payment to provide support to voluntary organisations and communities that were placed under level 4 restrictions during the Covid-19 pandemic. This money continues to be allocated to support third sector organisations.

Over the last 12 months SPELL have run 3 blocks of an Outdoor Toddler Group. 73 children attended these sessions alongside their parents and carers.

FINANCIAL REVIEW
Principal funding sources
South Lanarkshire Council are the principal funders.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.


Support for Play & Early Learning in
Lanarkshire (SPELL) (Registered number: SC286654)

Report of the Trustees
For The Year Ended 30th June 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
At each annual general meeting, the members may elect any member (providing he/she is willing to act) to be a director.

The directors may at any time appoint any member (providing he/she is willing to act) to be a director.

All directors shall retire after 5 years in office, but shall then be eligible for re-election.

Related parties
There are no related parties.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC286654 (Scotland)

Registered Charity number
SC027970

Registered office
The Cottage
Beckford Primary School
Auchinraith Avenue
Hamilton
Lanarkshire
ML3 0JQ

Trustees
Mrs S Agnew
Mrs M Tierney
Mrs B E Muir
Mrs S A Grant

Company Secretary

Independent Examiner
J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP

Approved by order of the board of trustees on 13th November 2024 and signed on its behalf by:





Mrs S Agnew - Trustee

Independent Examiner's Report to the Trustees of
Support for Play & Early Learning in
Lanarkshire (SPELL)

I report on the accounts for the year ended 30th June 2024 set out on pages four to twelve.

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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was 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 seeking explanations from you as 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 view given by the accounts.

Independent examiner's statement
In connection with 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 to comply with Regulation 8 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.








Mark Cooper FCCA
The Association of Chartered Certified Accountants

J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP

13th November 2024

Support for Play & Early Learning in
Lanarkshire (SPELL)

Statement of Financial Activities
For The Year Ended 30th June 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies - 59 59 (281 )

Charitable activities
Play and Early Learning - 143,032 143,032 91,684

Investment income 2 - 1,291 1,291 43
Total - 144,382 144,382 91,446

EXPENDITURE ON
Raising funds - 250 250 703

Charitable activities
Play and Early Learning - 118,375 118,375 112,795
Total - 118,625 118,625 113,498

NET INCOME/(EXPENDITURE) - 25,757 25,757 (22,052 )


RECONCILIATION OF FUNDS
Total funds brought forward 21,061 110,653 131,714 153,766

TOTAL FUNDS CARRIED FORWARD 21,061 136,410 157,471 131,714

Support for Play & Early Learning in
Lanarkshire (SPELL) (Registered number: SC286654)

Balance Sheet
30th June 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 7 - 694 694 925

CURRENT ASSETS
Debtors 8 - 471 471 389
Cash at bank 21,061 217,451 238,512 215,744
21,061 217,922 238,983 216,133

CREDITORS
Amounts falling due within one year 9 - (82,206 ) (82,206 ) (85,344 )

NET CURRENT ASSETS 21,061 135,716 156,777 130,789

TOTAL ASSETS LESS CURRENT
LIABILITIES

21,061

136,410

157,471

131,714

NET ASSETS 21,061 136,410 157,471 131,714
FUNDS 10
Unrestricted funds 21,061 21,061
Restricted funds 136,410 110,653
TOTAL FUNDS 157,471 131,714

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Support for Play & Early Learning in
Lanarkshire (SPELL) (Registered number: SC286654)

Balance Sheet - continued
30th June 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 13th November 2024 and were signed on its behalf by:





S Agnew - Trustee

Support for Play & Early Learning in
Lanarkshire (SPELL)

Notes to the Financial Statements
For The Year Ended 30th June 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


Support for Play & Early Learning in
Lanarkshire (SPELL)

Notes to the Financial Statements - continued
For The Year Ended 30th June 2024

2. INVESTMENT INCOME
2024 2023
£ £
Deposit account interest 1,291 43

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£ £
Depreciation - owned assets 231 308

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30th June 2024 nor for the year ended 30th June 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30th June 2024 nor for the year ended 30th June 2023.


5. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Employees 5 5

No employees received emoluments in excess of £60,000.

5

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 190 (471 ) (281 )

Charitable activities
Play and Early Learning - 91,684 91,684

Investment income - 43 43
Total 190 91,256 91,446

EXPENDITURE ON
Raising funds - 703 703


Support for Play & Early Learning in
Lanarkshire (SPELL)

Notes to the Financial Statements - continued
For The Year Ended 30th June 2024

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
Charitable activities
Play and Early Learning - 112,795 112,795
Total - 113,498 113,498

NET INCOME/(EXPENDITURE) 190 (22,242 ) (22,052 )
Transfers between funds 1,354 (1,354 ) -
Net movement in funds 1,544 (23,596 ) (22,052 )

RECONCILIATION OF FUNDS
Total funds brought forward 19,517 134,249 153,766

TOTAL FUNDS CARRIED FORWARD 21,061 110,653 131,714

7. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£ £ £
COST
At 1st July 2023 and 30th June 2024 888 3,840 4,728
DEPRECIATION
At 1st July 2023 888 2,915 3,803
Charge for year - 231 231
At 30th June 2024 888 3,146 4,034
NET BOOK VALUE
At 30th June 2024 - 694 694
At 30th June 2023 - 925 925

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
VAT 471 389


Support for Play & Early Learning in
Lanarkshire (SPELL)

Notes to the Financial Statements - continued
For The Year Ended 30th June 2024

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 103 103
Accrued expenses 82,103 85,241
82,206 85,344

10. MOVEMENT IN FUNDS
Net
movement
At 1/7/23 in funds At 30/6/24
£ £ £
Unrestricted funds
General fund 21,061 - 21,061

Restricted funds
General Fund 110,653 25,757 136,410

TOTAL FUNDS 131,714 25,757 157,471

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Restricted funds
General Fund 144,382 (118,625 ) 25,757

TOTAL FUNDS 144,382 (118,625 ) 25,757


Comparatives for movement in funds

Net Transfers
movement between
At 1/7/22 in funds funds At 30/6/23
£ £ £ £
Unrestricted funds
General fund 19,517 190 1,354 21,061

Restricted funds
General Fund 134,249 (22,242 ) (1,354 ) 110,653

TOTAL FUNDS 153,766 (22,052 ) - 131,714

Support for Play & Early Learning in
Lanarkshire (SPELL)

Notes to the Financial Statements - continued
For The Year Ended 30th June 2024

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 190 - 190

Restricted funds
General Fund 91,256 (113,498 ) (22,242 )

TOTAL FUNDS 91,446 (113,498 ) (22,052 )

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between
At 1/7/22 in funds funds At 30/6/24
£ £ £ £
Unrestricted funds
General fund 19,517 190 1,354 21,061

Restricted funds
General Fund 134,249 3,515 (1,354 ) 136,410

TOTAL FUNDS 153,766 3,705 - 157,471

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 190 - 190

Restricted funds
General Fund 235,638 (232,123 ) 3,515

TOTAL FUNDS 235,828 (232,123 ) 3,705


Support for Play & Early Learning in
Lanarkshire (SPELL)

Notes to the Financial Statements - continued
For The Year Ended 30th June 2024

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30th June 2024.