Parent Action for Safe Play - Charities report

REGISTERED COMPANY NUMBER: SC395911 (Scotland)

REGISTERED CHARITY NUMBER: SC26183

Report of the Trustees and

Unaudited Financial Statements

For The Year Ended 31st March 2025

for

Parent Action for Safe Play

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

18

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 31st March 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 objects as set out in its constitution are:

To improve educational, training and recreational facilities and opportunities for all in the local community;

To improve the lifestyle and learning opportunities open to the inhabitants of the local community;

To develop a variety of innovations which will allow children and young people to make positive lifestyle choices;

To improve the quality of life for people on the lowest incomes through the provision of free and low cost leisure and recreational opportunities for children and young people;

To involve children and young people in physically active pursuits;

To promote social inclusion through providing an inclusive range of services in the local community;

To provide support to local residents in pursuit of education, training and employment opportunities related to the leisure and childcare industries;

To increase safety and health in the local community through the development and management of amenities and related services;

To develop economic, social and cultural services through working in partnership with local or national agencies, and building on the successful development of the existing safe play park in Kirkshaws, Coatbridge; and

To develop client led and integrated service provision through partnership, working to further develop play and leisure facilities, to support children, young people and vulnerable families, and to create training and employment opportunities for local young people.

PASP contribute directly to The Plan for North Lanarkshire to be a place to Live, Learn, Work, Invest and Visit and its commitment to targeting shared resources to reducing inequalities and poverty within our communities and reinforcing its priorities of:

Improving economic opportunities and outcomes

Supporting all children and young people to realise their full potential

Improving the health and wellbeing of our communities.

Enhancing participation, capacity and empowerment across our communities

Improving North Lanarkshire resource base.

Health and Wellbeing:

Improve mental health and wellbeing

Increase the number of people making healthier choices for diet and nutrition and achieving a healthy weight

Increase the number of people enjoying a physically active life

Reduce the impact of alcohol and substance abuse

Lifelong Learning:

Ensure more people are in education, training and volunteering and engage more adults in a variety of personal learning and development experiences

Increase the opportunities for people to develop skills for learning, life and work and improve their life chances

Strengthen communities to provide and manage services to meet community needs and improve the capacity of community-based organisation to become more sustainable

Regeneration:

Improved Community Safety

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The financial year 2024/2025 has been both productive and rewarding, with the charity maintaining consistent service delivery across the Children and Youth Development Centre, Outdoor Play Area and Community Garden. These facilities have continued to provide inclusive, year-round play, learning, and leisure opportunities at the heart of the community.

Service provision has been maintained, offering a diverse range of targeted interventions for children, young people, and families. These include play, youth, sports, arts, environmental, and health programmes, along with tailored support for children, young people, and adults with additional needs. The charity has also maintained delivery of its School Play and Leadership Programmes throughout North Lanarkshire, encouraging confidence, teamwork, and active participation among young people.

Over the past 12 months, PASP has engaged with approximately 2,315 children, young people, and adults through its programmes and activities and has provided more than 2,760 free meals and snacks to support the wellbeing of participants and their families.

A key milestone this year was the successful completion of the upgrade and refurbishment of the Children and Youth Development Centre in March 2025. This investment has significantly enhanced our facilities and improved the quality and range of services available to local children, young people, and families.

The charity is pleased to report that operational and strategic targets for the year have been met, providing a strong foundation for sustainable growth and continued development in future years.

FINANCIAL REVIEW

Investment policy and objectives

The charity does not have surplus funds for long-term investment. As all funds are likely to be required in the short term, the board has decided that any surplus funds should be deposited in interest bearing accounts.

Reserves policy

The trustees consider it necessary to hold unrestricted reserves equivalent to at least three months unrestricted expenditure to ensure the continuity of the charity and to enable it to meet its obligations as they fall due.

FUTURE PLANS

The charity recognises that the ongoing cost of living crisis continues to place significant strain on the local community, with low-income families being the most affected. Rising food and energy costs have contributed to increased financial hardship, food and fuel poverty, and challenges to mental health. These factors have led to greater demand for the charity's services, while simultaneously increasing operational pressures due to inflation and higher energy costs.

Subject to securing satisfactory funding arrangements, the charity plans to continue delivering its current activities in the coming years. The Children and Youth Development Centre provides scope for additional programmes, and the Board intends to use this facility, together with our outreach initiatives, to expand the number of beneficiaries and respond effectively to the evolving needs of the community during these challenging times.

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 members of the management committee are also charity trustees for the purposes of charity law and under the charity's constitution are known collectively as the management committee.

Membership of the group is open to any residents of Kirkshawas and its environs and to any group or organisation which supports its objects. Members of the management committee are elected annually and shall be eligible for re-election annually. The management committee may co-opt up to three additional members of the group who shall hold office until the annual general meeting following their co-option. New members are recruited through local advertising, open nights and material produced on an ongoing basis.

Organisational structure

The charity has a management committee which is required to meet at least 6 times per year by the constitution. The

management committee is responsible for directing the policy of the charity and the management of its affairs.

The day to day management of the charity is the responsibility of the management committee. The Finance Manager is responsible for the control and management of the financial records. The treasurer, Mr H Boyle, oversees the

financial affairs of the charity. The Development Manager, is responsible for the play and other activities operated by the charity. The Finance Manager reports to the treasurer, Mrs H Boyle, who reports to the management committee at the regular meetings on the financial affairs of the centre

Induction and training of new trustees

New trustees are provided with support and training from existing trustees and undertake, with existing trustees, formal training from agencies including Small Business Gateway and local CVS's. A training needs analysis has been carried out and an action plan is in place to complete training needs identified including Governance, HR and Finance.

Related parties

The charity does not have any formal relationships with any other charitable, commercial or other organisation but receives funding from the local authority, North Lanarkshire Council, for the operation of the charity's activities.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC395911 (Scotland)

Registered Charity number

SC26183

Registered office

8 Douglas Street

Hamilton

Lanarkshire

ML3 0BP

Trustees

H Boyle Carer

K Weldon Painter & Decorator

S Ballantyne Houseperson

Company Secretary

S Ballantyne

Independent Examiner

J S Mackie & Co Ltd

8 Douglas Street

Hamilton

Lanarkshire

ML3 0BP

Approved by order of the board of trustees on 12th November 2025 and signed on its behalf by:

K Weldon - Trustee

I report on the accounts for the year ended 31st March 2025 set out on pages seven to eighteen.

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

12th November 2025

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

1

(2

)

(1

)

182

Charitable activities

4

Group Income

4,888

-

4,888

7,145

Charitable Activity

5,459

225,509

230,968

128,521

Other trading activities

3

-

3,064

Total

10,348

225,507

235,855

138,912

EXPENDITURE ON

Charitable activities

5

Group Income

2,352

-

2,352

4,060

Charitable Activity

11,966

117,209

129,175

138,879

Other

-

8,054

11,723

Total

14,318

125,263

139,581

154,662

NET INCOME/(EXPENDITURE)

(3,970

)

100,244

96,274

(15,750

)

Transfers between funds

14

75,182

(75,182

)

-

Net movement in funds

71,212

25,062

96,274

(15,750

)

RECONCILIATION OF FUNDS

Total funds brought forward

82,118

26,199

108,317

124,067

TOTAL FUNDS CARRIED FORWARD

153,330

51,261

204,591

108,317

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

10

159,897

-

159,897

69,903

CURRENT ASSETS

Debtors

11

3,002

-

3,002

1,910

Cash at bank and in hand

16,567

52,522

69,089

39,620

19,569

52,522

72,091

41,530

CREDITORS

Amounts falling due within one year

12

(26,137

)

(1,260

)

(27,397

)

(3,116

)

NET CURRENT ASSETS

(6,568

)

51,262

44,694

38,414

TOTAL ASSETS LESS CURRENT

LIABILITIES

153,329

51,262

204,591

108,317

NET ASSETS

153,329

51,262

204,591

108,317

FUNDS

14

Unrestricted funds

153,329

82,118

Restricted funds

51,262

26,199

TOTAL FUNDS

204,591

108,317

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 special provisions applicable to small charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 12th November 2025 and were signed on its behalf by:

K Weldon - 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.

Freehold property

-

25% on cost

Building refurbishment

-

5% on cost

Office equipment

-

25% on cost

Improvements to property

-

25% on reducing balance

Plant and machinery

-

20% on reducing balance and not provided

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

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.

2.	DONATIONS AND LEGACIES

2025

2024

£

Donations

(1

)

182

3.	OTHER TRADING ACTIVITIES

2025

2024

£

Fundraising

-

3,064

4.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Group

Charitable

Total

Income

Activity

activities

£

Group income

4,888

-

4,888

7,145

Play income

-

5,459

4,623

Grants

-

225,509

123,898

4,888

230,968

235,856

135,666

5.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs

costs

Totals

£

Group Income

2,352

-

2,352

Charitable Activity

127,285

1,890

129,175

129,637

1,890

131,527

6.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

Depreciation - owned assets

10,188

13,606

7.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.

8.	STAFF COSTS

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

2025

2024

Management

2

Sessional

11

8

13

10

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

9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

183

(1

)

182

Charitable activities

Group Income

7,145

-

7,145

Charitable Activity

4,623

123,898

128,521

Other trading activities

3,064

-

3,064

Total

15,015

123,897

138,912

EXPENDITURE ON

Charitable activities

Group Income

4,060

-

4,060

Charitable Activity

46,747

92,132

138,879

Other

-

11,723

Total

50,807

103,855

154,662

NET INCOME/(EXPENDITURE)

(35,792

)

20,042

(15,750

)

RECONCILIATION OF FUNDS

Total funds brought forward

117,910

6,157

124,067

TOTAL FUNDS CARRIED

FORWARD

82,118

26,199

108,317

10.	TANGIBLE FIXED ASSETS

Freehold

Building

Office

Improvements

property

refurbishment

equipment

to property

£

COST

At 1st April 2024

3,412

15,080

3,129

232,062

Additions

-

100,182

-

At 31st March 2025

3,412

115,262

3,129

232,062

DEPRECIATION

At 1st April 2024

3,412

15,080

3,129

232,062

Charge for year

-

104

-

At 31st March 2025

3,412

15,184

3,129

232,062

NET BOOK VALUE

At 31st March 2025

-

100,078

-

At 31st March 2024

-

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1st April 2024

234,207

11,386

14,630

14,773

528,679

Additions

-

100,182

At 31st March 2025

234,207

11,386

14,630

14,773

628,861

DEPRECIATION

At 1st April 2024

165,853

10,500

14,630

14,110

458,776

Charge for year

9,032

886

-

166

10,188

At 31st March 2025

174,885

11,386

14,630

14,276

468,964

NET BOOK VALUE

At 31st March 2025

59,322

-

497

159,897

At 31st March 2024

68,354

886

-

663

69,903

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

GCVS

3,002

1,910

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 13)

1,260

1,977

Trade creditors

25,000

-

Accrued expenses

1,137

1,139

27,397

3,116

13.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year on demand:

Bank overdrafts

1,260

1,977

14.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At 1/4/24

in funds

funds

At 31/3/25

£

Unrestricted funds

General fund

82,118

(3,971

)

75,182

153,329

Restricted funds

North Lanarkshire Council

-

74,938

(75,182

)

(244

)

National Lottery

1,346

10,649

-

11,995

Cash for Kids

-

797

-

797

VANL

9,580

2,116

-

11,696

Grafield Weston Foundation

15,000

(15,000

)

-

NLC None left behind

(1,977

)

717

-

(1,260

)

Scottish Childrens Lottery

2,250

(2,250

)

-

Tesco Groundworks

-

807

-

807

VANL Clusters

-

2,471

-

2,471

NLC Capital Refurb

-

25,000

-

25,000

26,199

100,245

(75,182

)

51,262

TOTAL FUNDS

108,317

96,274

-

204,591

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

10,348

(14,319

)

(3,971

)

Restricted funds

North Lanarkshire Council

131,466

(56,528

)

74,938

National Lottery

16,226

(5,577

)

10,649

Cash for Kids

3,115

(2,318

)

797

Inspiring Scotland

15,286

(15,286

)

-

VANL

19,784

(17,668

)

2,116

Grafield Weston Foundation

-

(15,000

)

(15,000

)

NLC None left behind

1,577

(860

)

717

Scottish Childrens Lottery

-

(2,250

)

(2,250

)

Tesco Groundworks

1,125

(318

)

807

VANL Clusters

11,928

(9,457

)

2,471

NLC Capital Refurb

25,000

-

25,000

225,507

(125,262

)

100,245

TOTAL FUNDS

235,855

(139,581

)

96,274

Comparatives for movement in funds

Net

movement

At 1/4/23

in funds

At 31/3/24

£

Unrestricted funds

General fund

117,910

(35,792

)

82,118

Restricted funds

National Lottery

-

1,346

VANL

6,157

3,423

9,580

Grafield Weston Foundation

-

15,000

NLC None left behind

-

(1,977

)

(1,977

)

Scottish Childrens Lottery

-

2,250

6,157

20,042

26,199

TOTAL FUNDS

124,067

(15,750

)

108,317

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

15,015

(50,807

)

(35,792

)

Restricted funds

North Lanarkshire Council

45,921

(45,921

)

-

National Lottery

8,076

(6,730

)

1,346

Inspiring Scotland

15,287

(15,287

)

-

VANL

20,320

(16,897

)

3,423

Grafield Weston Foundation

15,000

-

15,000

NLC None left behind

7,793

(9,770

)

(1,977

)

Scottish Childrens Lottery

9,000

(6,750

)

2,250

Treefoil Trust

1,000

(1,000

)

-

Tesco Groundworks

1,500

(1,500

)

-

123,897

(103,855

)

20,042

TOTAL FUNDS

138,912

(154,662

)

(15,750

)

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

Net

Transfers

movement

between

At 1/4/23

in funds

funds

At 31/3/25

£

Unrestricted funds

General fund

117,910

(39,763

)

75,182

153,329

Restricted funds

North Lanarkshire Council

-

74,938

(75,182

)

(244

)

National Lottery

-

11,995

-

11,995

Cash for Kids

-

797

-

797

VANL

6,157

5,539

-

11,696

NLC None left behind

-

(1,260

)

-

(1,260

)

Tesco Groundworks

-

807

-

807

VANL Clusters

-

2,471

-

2,471

NLC Capital Refurb

-

25,000

-

25,000

6,157

120,287

(75,182

)

51,262

TOTAL FUNDS

124,067

80,524

-

204,591

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

25,363

(65,126

)

(39,763

)

Restricted funds

North Lanarkshire Council

177,387

(102,449

)

74,938

National Lottery

24,302

(12,307

)

11,995

Cash for Kids

3,115

(2,318

)

797

Inspiring Scotland

30,573

(30,573

)

-

VANL

40,104

(34,565

)

5,539

Grafield Weston Foundation

15,000

(15,000

)

-

NLC None left behind

9,370

(10,630

)

(1,260

)

Scottish Childrens Lottery

9,000

(9,000

)

-

Treefoil Trust

1,000

(1,000

)

-

Tesco Groundworks

2,625

(1,818

)

807

VANL Clusters

11,928

(9,457

)

2,471

NLC Capital Refurb

25,000

-

25,000

349,404

(229,117

)

120,287

TOTAL FUNDS

374,767

(294,243

)

80,524

15.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2025.