REGISTERED COMPANY NUMBER: SC410553 (Scotland)

REGISTERED CHARITY NUMBER: SC029631

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Creative Care Scotland

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

10

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 28 February 2025. 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 charity's purpose is to relieve suffering by providing multi sensory crafting sessions in a safe, secure environment for able bodied adults and children as well as those requiring additional support.

Review of the year and future plans

In March we took a vote! It was decided we would be brave- post Covid - and start to make preparations for Mr and Mrs Claus to once again visit Brackenbrae House in December 2024. We were brave but not brave enough to offer TWO weekends in a row as before. Baby steps first. 250 x 4 crafting packs were put together during the summer months, a new full size Santa sleigh for adults and children was commissioned and Santa gifts sorted. I'm delighted to say more than 200 children and their families visited Brackenbrae House over the two days. Confidence was restored. So much so preparations are well underway for TWO weekends 2025!

Nan and Aileen were invited to teach a 3D decoupage papercrafting class at the 2024 Scottish Women's Institute Summer School at Strathallan Private School in August. It was great fun to let a wider audience know of the work we do and this year we are delighted to be back doing the same at the SWI 2025 Summer School in Stirling University.

Class numbers have remained steady at Brackenbrae throughout the year except for our 1 to 1 group for adults with additional support needs. It continues to grow and grow to the point where we now have a waiting list. Fun and laughter abound at these sessions giving our participants confidence in a job well done as well as masterpieces proudly taken home after each visit.

Daily crafting classes, Saturday workshops, twice yearly exhibitions at Glasgow's SECC, residentials all continue to flourish. This is entirely due to our many volunteers who not only subscribe to the upkeep of the house, buy lunches and snacks from our new kitchen but give their time and talents freely for the benefit of all.

We have no paid employees. Many of us work full time to ensure Brackenbrae is a welcoming safe haven in the heart of our community offering a stress free crafting activity to the many who visit us each week.

Her late Majesty Queen Elizabeth 11 bestowed on us The Queens Award to the Voluntary Sector a few years before Covid. I like to think she would approve of the way Creative Care has adapted and tackled these challenging post Covid years.

Old age is catching up with a few of us but with our strong team we support each other and are ready to face the new challenges ahead.

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.

Recruitment and appointment of new trustees

The trustees do not require to retire annually. The appointment of new trustees requires the approval of those serving as trustees at the date of the proposed nomination.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC410553 (Scotland)

Registered Charity number

SC029631

Registered office

48 South Mains Road

Milngavie

Glasgow

G62 6DQ

Trustees

Ms C G Meek

Mrs A Middleton

Miss M R Baggaley

Independent Examiner

Bell Barr & Company

Chartered Accountants

2 Stewart Street

Milngavie

Glasgow

G62 6BW

Approved by order of the board of trustees on 20 June 2025 and signed on its behalf by:

Mrs A Middleton - Trustee

I report on the accounts for the year ended 28 February 2025 set out on pages four to ten.

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.

Jennifer Irvine

The Institute of Chartered Accountants of Scotland

Bell Barr & Company

Chartered Accountants

2 Stewart Street

Milngavie

Glasgow

G62 6BW

20 June 2025

28.2.25

29.2.24

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,112

-

2,112

1,714

Charitable activities

Crafting activities

18,961

-

18,961

19,935

Other trading activities

2

15,623

-

15,623

15,389

Investment income

3

359

-

359

564

Total

37,055

-

37,055

37,602

EXPENDITURE ON

Raising funds

3,276

-

3,276

2,336

Charitable activities

Crafting activities

28,746

-

28,746

27,638

Total

32,022

-

32,022

29,974

NET INCOME

5,033

-

5,033

7,628

RECONCILIATION OF FUNDS

Total funds brought forward

14,450

-

14,450

6,822

TOTAL FUNDS CARRIED FORWARD

19,483

-

19,483

14,450

28.2.25

29.2.24

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

6

739

-

739

992

CURRENT ASSETS

Debtors

7

980

-

980

1,472

Cash at bank and in hand

29,969

-

29,969

15,854

30,949

-

30,949

17,326

CREDITORS

Amounts falling due within one year

8

(12,205

)

-

(12,205

)

(3,868

)

NET CURRENT ASSETS

18,744

-

18,744

13,458

TOTAL ASSETS LESS CURRENT LIABILITIES

19,483

-

19,483

14,450

NET ASSETS

19,483

-

19,483

14,450

FUNDS

9

Unrestricted funds

19,483

14,450

TOTAL FUNDS

19,483

14,450

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 20 June 2025 and were signed on its behalf by:

A Middleton - Trustee

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.

Improvements to property

-

10% on cost

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% 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.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.	OTHER TRADING ACTIVITIES

28.2.25

29.2.24

£

£

Exhibitions and events

11,791

11,297

Lunches

3,832

4,092

15,623

15,389

3.	INVESTMENT INCOME

28.2.25

29.2.24

£

£

Deposit account interest

359

564

4.	NET INCOME/(EXPENDITURE)

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

28.2.25

29.2.24

£

£

Depreciation - owned assets

253

3,174

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 28 February 2025 nor for the year ended 29 February 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 28 February 2025 nor for the year ended 29 February 2024.

6.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 March 2024 and 28 February 2025

66,914

1,858

1,419

70,191

DEPRECIATION

At 1 March 2024

66,914

1,292

993

69,199

Charge for year

-

113

140

253

At 28 February 2025

66,914

1,405

1,133

69,452

NET BOOK VALUE

At 28 February 2025

-

453

286

739

At 29 February 2024

-

566

426

992

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Prepayments

980

1,472

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Income received in advance

11,425

3,100

Accrued expenses

780

768

12,205

3,868

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1.3.24

in funds

28.2.25

£

£

£

Unrestricted funds

General fund

14,450

5,033

19,483

TOTAL FUNDS

14,450

5,033

19,483

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

37,055

(32,022

)

5,033

TOTAL FUNDS

37,055

(32,022

)

5,033

Comparatives for movement in funds

Net

movement

At

At 1.3.23

in funds

29.2.24

£

£

£

Unrestricted funds

General fund

6,822

7,628

14,450

TOTAL FUNDS

6,822

7,628

14,450

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

37,602

(29,974

)

7,628

TOTAL FUNDS

37,602

(29,974

)

7,628

10.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 28 February 2025.