PARENT TO PARENT LIMITED

Company limited by guarantee

Company Registration Number:
SC302084 (Scotland)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 1 April 2024

End date: 31 March 2025

PARENT TO PARENT LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

PARENT TO PARENT LIMITED

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Principal activities of the company

The objects of Parent to Parent are to support parents of children with additional needs and children and young people with additional needs including any form of learning, physical, sensory or emotional disability. It also supports parents of children with behavioural problems or who are seriously or terminally ill. This support is in addition to professional help and Parent to Parent works closely with the Health services, Social Work and Education Departments. The aims of Parent to Parent Limited are to offer support, contact and information to these families through self-help, mutual support, advocacy, assistance and education. It aims to support families to overcome feelings of loneliness and isolation and reduce their stress by reinstating hope and increasing their confidence. This is achieved through one to one support, group support and links to volunteer parents who themselves have had experience of caring for a child with additional support needs.

Additional information

Decision making process The decision making process is a majority vote of the directors. If there were an equal split the chair would have the casting vote. Recruitment, induction and training of directors New directors are recruited and appointed according to the workload of the board in terms of both the business of the charitable company and the needs of Parent to Parent Limited in that they require specific jobs to be fulfilled by their directors. Review of the charitable company’s activities during the year The 2024–2025 financial year has been one of significant transition for Parent to Parent Ltd, marked by both growing demand and increasing financial pressure. In a difficult and rapidly changing funding environment, the charity has remained committed to its mission of supporting families of children with additional needs. Rising demand and strategic use of reserves Demand for our services continued to grow, with increasing numbers of families seeking support for issues including financial hardship, emotional distress, and the daily challenges of caring for children with additional needs. In response, the Board of Directors approved the continued use of the organisation’s reserves to maintain staffing at the same levels as the previous year. This decision enabled the charity to provide consistency of support and service delivery to those most in need. However, while this use of reserves was necessary, the Board recognises that this is not sustainable in the long term. The charity has already begun implementing strategic changes and financial planning to ensure that Parent to Parent Ltd can continue to operate within its means and remain financially resilient going forward. Funding landscape and financial pressures The charity has faced one of its most difficult financial periods to date. Several multi-year grant agreements came to an end during this financial year, and while short-term funding was secured from other trusts and organisations, many of these were limited to 12 months and did not provide long-term security. Efforts to secure new funding streams through various avenues were unsuccessful, despite a high level of activity in applications and partnerships. As a result, a significant portion of the charity’s reserves was used once again to bridge the gap and ensure continuity of services. The Board is closely monitoring the charity’s financial position and has taken steps to reduce costs and restructure services to remain viable. This includes reducing staffing levels, which regrettably means the Young Persons Advocacy Team will be disbanded. In its place, the charity will be moving to a whole family support model, aimed at providing more integrated and sustainable support to families. Service delivery and programmes Despite financial constraints, the staff team have continued to work with dedication and innovation throughout the year. Support services were expanded where needed, with new peer groups introduced in areas where demand was identified. These groups offer vital social, emotional, and practical support to parents and carers. Decider skills programme Designed to help parents and children manage anxiety, stress, and communication challenges continued at pace. Delivered online and in person, and offered during both daytime and evening hours, this programme reached a broad audience and played a key role in the charity’s early intervention work. The team also continued to support families experiencing financial hardship, assisting with benefit applications, grant referrals, and access to food parcels, gifts, and energy support. Staff worked closely with other agencies to ensure families could access more specialist help where required. The continuation of the Potato Peel Pie Hubs and a formal partnership with Relationships Scotland proved to be highly beneficial. These initiatives offered meaningful, community-based support, and plans are in place to grow these partnerships further to provide comprehensive wraparound support to more families in the future. Partnerships and collaboration Parent to Parent Ltd continued to work closely with a wide range of stakeholders throughout the year, including local authorities, health services, educational professionals, and other third sector organisations. These partnerships are critical to the charity’s ability to provide holistic, joined-up support for families. Leadership transition The end of the financial year also marked a significant leadership transition, as the charity’s Head of Service retired. Their contribution to the charity over many years has been immense, and the Board wishes to express its deepest gratitude for their dedication, leadership, and impact. Looking ahead While the charity faces a challenging financial outlook, its commitment to supporting families remains resolute. The move to a whole family support model, the prudent use of reserves, and a renewed focus on sustainable funding reflect the Board’s determination to ensure the future of Parent to Parent Ltd. The charity will continue to pursue diverse income opportunities, develop new partnerships, and refine its service delivery to remain responsive, effective, and sustainable. The Board remains confident that with a clear strategy and strong leadership, Parent to Parent Ltd will continue to make a meaningful difference in the lives of the families it serves Achievements and performance The results for the year and financial position of the charitable company are as shown in the annexed financial statements. There was a net deficit of £111,414 (2024 – net surplus £11,991). The movements in reserves are shown in notes 10 and 11 to the financial statements.



Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 2025

Glenn Finnie
Janet Dalzell
Katherine Booth
Helen Taylor
Isabel Barclay


The director shown below has held office during the period of
1 April 2024 to 10 February 2025

Professor James Forsyth


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
11 December 2025

And signed on behalf of the board by:
Name: Glenn Finnie
Status: Director

PARENT TO PARENT LIMITED

Profit And Loss Account

for the Period Ended 31 March 2025

2025 2024


£

£
Turnover: 309,935 391,694
Cost of sales: ( 421,349 ) ( 379,703 )
Gross profit(or loss): (111,414) 11,991
Operating profit(or loss): (111,414) 11,991
Profit(or loss) before tax: (111,414) 11,991
Profit(or loss) for the financial year: (111,414) 11,991

PARENT TO PARENT LIMITED

Balance sheet

As at 31 March 2025

Notes 2025 2024


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets:   0 0
Investments:   0 0
Total fixed assets: 0 0
Current assets
Stocks:   0 0
Debtors: 3 30,422 45,633
Cash at bank and in hand: 327,001 409,756
Investments:   0 0
Total current assets: 357,423 455,389
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 4 ( 24,561 ) ( 11,113 )
Net current assets (liabilities): 332,862 444,276
Total assets less current liabilities: 332,862 444,276
Creditors: amounts falling due after more than one year:   0 0
Total net assets (liabilities): 332,862 444,276
Members' funds
Profit and loss account: 332,862 444,276
Total members' funds: 332,862 444,276

The notes form part of these financial statements

PARENT TO PARENT LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 11 December 2025
and signed on behalf of the board by:

Name: Glenn Finnie
Status: Director

The notes form part of these financial statements

PARENT TO PARENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Income from charitable activities This income arises from the group’s primary charitable activities. Major income streams within these headings include: Grant income – income from grants, including capital grants, is included as income when it is receivable except where the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period. In these circumstances income is deferred until those periods. Service level agreements – income from service contracts is recognised in the period it is receivable. Other income All other income has been recognised on the basis of entitlement, certainty and measurement.

PARENT TO PARENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 13 19

PARENT TO PARENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Debtors

2025 2024
£ £
Prepayments and accrued income 30,422 45,633
Total 30,422 45,633

PARENT TO PARENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Accruals and deferred income 24,561 11,113
Total 24,561 11,113