IRIS Accounts Production v25.4.12.37 Other Company accounts True false Pounds 1.7.24 30.6.25 30.6.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC286654 2024-06-30 SC286654 2025-06-30 SC286654 2024-07-01 2025-06-30 SC286654 2023-06-30 SC286654 2023-07-01 2024-06-30 SC286654 2024-06-30 SC286654 ns0:CharitableCompanyLimitedByGuarantee 2024-07-01 2025-06-30 SC286654 ns15:PoundSterling 2024-07-01 2025-06-30 SC286654 ns11:FRS102 2024-07-01 2025-06-30 SC286654 ns0:IndependentExaminationCharity 2024-07-01 2025-06-30 SC286654 ns11:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC286654 ns11:FullAccounts 2024-07-01 2025-06-30 SC286654 ns0:CharitiesSORP 2024-07-01 2025-06-30 SC286654 ns16:EnglandWales 2024-07-01 2025-06-30 SC286654 ns11:RegisteredOffice 2024-07-01 2025-06-30 SC286654 ns0:Trustee1 2024-07-01 2025-06-30 SC286654 ns0:Trustee2 2024-07-01 2025-06-30 SC286654 ns0:Trustee3 2024-07-01 2025-06-30 SC286654 ns0:Trustee4 2024-07-01 2025-06-30 SC286654 ns11:CompanySecretary1 2024-07-01 2025-06-30 SC286654 ns0:TotalUnrestrictedFunds 2024-07-01 2025-06-30 SC286654 ns0:TotalRestrictedIncomeFunds 2024-07-01 2025-06-30 SC286654 ns0:Activity8 2024-07-01 2025-06-30 SC286654 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-07-01 2025-06-30 SC286654 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-07-01 2025-06-30 SC286654 ns0:Activity8 2023-07-01 2024-06-30 SC286654 ns0:TotalUnrestrictedFunds 2024-06-30 SC286654 ns0:TotalRestrictedIncomeFunds 2024-06-30 SC286654 ns0:TotalUnrestrictedFunds 2025-06-30 SC286654 ns0:TotalRestrictedIncomeFunds 2025-06-30 SC286654 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-06-30 SC286654 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-06-30 SC286654 ns10:WithinOneYear 2025-06-30 SC286654 ns10:WithinOneYear 2024-06-30 SC286654 ns10:FurnitureFittingsToolsEquipment 2024-07-01 2025-06-30 SC286654 ns10:ComputerEquipment 2024-07-01 2025-06-30 SC286654 2 2024-07-01 2025-06-30 SC286654 ns10:OwnedAssets 2024-07-01 2025-06-30 SC286654 ns10:OwnedAssets 2023-07-01 2024-06-30 SC286654 ns0:TotalUnrestrictedFunds 2023-07-01 2024-06-30 SC286654 ns0:TotalRestrictedIncomeFunds 2023-07-01 2024-06-30 SC286654 ns0:Activity8 ns0:TotalUnrestrictedFunds 2023-07-01 2024-06-30 SC286654 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-07-01 2024-06-30 SC286654 ns10:FurnitureFittings 2024-06-30 SC286654 ns10:ComputerEquipment 2024-06-30 SC286654 ns10:FurnitureFittings 2024-07-01 2025-06-30 SC286654 ns10:FurnitureFittings 2025-06-30 SC286654 ns10:ComputerEquipment 2025-06-30 SC286654 ns10:FurnitureFittings 2024-06-30 SC286654 ns10:ComputerEquipment 2024-06-30

REGISTERED COMPANY NUMBER: SC286654 (Scotland)

REGISTERED CHARITY NUMBER: SC027970

| Report of the Trustees and |

| Unaudited Financial Statements |

| For The Year Ended 30th June 2025 |

| 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 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 3

| Independent Examiner's Report | 4 |

| Statement of Financial Activities | 5 |

| Balance Sheet | 6 |  | to |  | 7

| Notes to the Financial Statements | 8 |  | to |  | 13

| Support for Play & Early Learning in |

| Lanarkshire (SPELL) (Registered number: SC286654) |

Report of the Trustees

For The Year Ended 30th June 2025

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 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 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.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the past 12 months up to the end of June 2025, SPELL has continued to provide support and advice to all pre-five groups within South Lanarkshire focussing on opening new groups particularly in areas of deprivation.

There are over 100 pre-5 groups registered with SPELL.

We have two 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 73 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, Autism Awareness and Mental Health Awareness . A total of 177 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 in areas of deprivation.

Over the last 12 months SPELL have run 2 blocks of an Outdoor Toddler Group. 50 children attended these sessions alongside their parents and carers.

| Support for Play & Early Learning in |

| Lanarkshire (SPELL) (Registered number: SC286654) |

Report of the Trustees

For The Year Ended 30th June 2025

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.

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

| Support for Play & Early Learning in |

| Lanarkshire (SPELL) (Registered number: SC286654) |

Report of the Trustees

For The Year Ended 30th June 2025

Approved by order of the board of trustees on 7th November 2025 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 2025 set out on pages five to thirteen.

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

7th November 2025

| Support for Play & Early Learning in |

| Lanarkshire (SPELL) |

Statement of Financial Activities

For The Year Ended 30th June 2025

2025 | 2024 |

Unrestricted | Restricted | Total | Total |

fund | funds | funds | funds |

| Notes | £ | £ | £ | £

INCOME AND ENDOWMENTS FROM

Donations and legacies | - |  | 167 |  | 167 |  | 59 |

Charitable activities

Play and Early Learning | - |  | 115,582 |  | 115,582 |  | 143,032 |

Investment income | 2 | - |  | 1,937 |  | 1,937 |  | 1,291 |

Total | - |  | 117,686 |  | 117,686 |  | 144,382 |

EXPENDITURE ON

Raising funds | - |  | - |  | - |  | 250 |

Charitable activities

Play and Early Learning | - |  | 112,776 |  | 112,776 |  | 118,375 |

Total | - |  | 112,776 |  | 112,776 |  | 118,625 |

NET INCOME | - |  | 4,910 |  | 4,910 |  | 25,757 |

RECONCILIATION OF FUNDS

Total funds brought forward | 21,061 |  | 136,410 |  | 157,471 |  | 131,714 |

TOTAL FUNDS CARRIED FORWARD | 21,061 |  | 141,320 |  | 162,381 |  | 157,471 |

| Support for Play & Early Learning in |

| Lanarkshire (SPELL) (Registered number: SC286654) |

Balance Sheet

30th June 2025

2025 | 2024 |

Unrestricted | Restricted | Total | Total |

fund | funds | funds | funds |

| Notes | £ | £ | £ | £

FIXED ASSETS |

Tangible assets | 7 | - |  | 564 |  | 564 |  | 694 |

CURRENT ASSETS |

Debtors | 8 | - |  | 786 |  | 786 |  | 471 |

Cash at bank | 21,061 |  | 218,273 |  | 239,334 |  | 238,512 |

21,061 |  | 219,059 |  | 240,120 |  | 238,983 |

CREDITORS |

Amounts falling due within one year | 9 | - |  | (78,303 | ) | (78,303 | ) | (82,206 | )

NET CURRENT ASSETS | 21,061 |  | 140,756 |  | 161,817 |  | 156,777 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 21,061 |  | 141,320 |  | 162,381 |  | 157,471 |

NET ASSETS | 21,061 |  | 141,320 |  | 162,381 |  | 157,471 |

FUNDS | 10

Unrestricted funds | 21,061 |  | 21,061 |

Restricted funds | 141,320 |  | 136,410 |

TOTAL FUNDS | 162,381 |  | 157,471 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

| Support for Play & Early Learning in |

| Lanarkshire (SPELL) (Registered number: SC286654) |

Balance Sheet - continued

30th June 2025

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 7th November 2025 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 2025

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 2025

2. | INVESTMENT INCOME

2025 | 2024 |

| £ | £

| Deposit account interest | 1,937 |  | 1,291 |  |

3. | NET INCOME/(EXPENDITURE)

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

2025 | 2024 |

| £ | £

| Depreciation - owned assets | 130 |  | 231 |  |

4. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 30th June 2025 nor for the year ended 30th June 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 30th June 2025 nor for the year ended 30th June 2024.

5. | STAFF COSTS

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

2025 | 2024 |

| Employees | - |  | 5 |  |

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

| 5

| Support for Play & Early Learning in |

| Lanarkshire (SPELL) |

Notes to the Financial Statements - continued

For The Year Ended 30th June 2025

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted | Restricted | Total |

fund | funds | funds |

| £ | £ | £

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | - |  | 59 |  | 59 |

| Charitable activities

| Play and Early Learning | - |  | 143,032 |  | 143,032 |

| Investment income | - |  | 1,291 |  | 1,291 |

| Total | - |  | 144,382 |  | 144,382 |

| EXPENDITURE ON

| Raising funds | - |  | 250 |  | 250 |

| Charitable activities

| Play and Early Learning | - |  | 118,375 |  | 118,375 |

| Total | - |  | 118,625 |  | 118,625 |

| NET INCOME | - |  | 25,757 |  | 25,757 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 21,061 |  | 110,653 |  | 131,714 |

| TOTAL FUNDS CARRIED FORWARD | 21,061 |  | 136,410 |  | 157,471 |

| Support for Play & Early Learning in |

| Lanarkshire (SPELL) |

Notes to the Financial Statements - continued

For The Year Ended 30th June 2025

7. | TANGIBLE FIXED ASSETS

Fixtures |  |

and | Computer |  |

fittings | equipment | Totals |

| £ | £ | £

| COST

| At 1st July 2024 and 30th June 2025 | 888 |  | 3,840 |  | 4,728 |  |

| DEPRECIATION

| At 1st July 2024 | 888 |  | 3,146 |  | 4,034 |  |

| Charge for year | - |  | 130 |  | 130 |  |

| At 30th June 2025 | 888 |  | 3,276 |  | 4,164 |  |

| NET BOOK VALUE

| At 30th June 2025 | - |  | 564 |  | 564 |  |

| At 30th June 2024 | - |  | 694 |  | 694 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

| £ | £

| VAT | 786 |  | 471 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

| £ | £

| Trade creditors | 100 |  | 103 |  |

| Accrued expenses | 78,203 |  | 82,103 |  |

78,303 |  | 82,206 |  |

10. | MOVEMENT IN FUNDS

Net |  |

movement |  |

At 1/7/24 | in funds | At 30/6/25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 21,061 |  | - |  | 21,061 |  |

| Restricted funds

| General Fund | 136,410 |  | 4,910 |  | 141,320 |  |

| TOTAL FUNDS | 157,471 |  | 4,910 |  | 162,381 |  |

| Support for Play & Early Learning in |

| Lanarkshire (SPELL) |

Notes to the Financial Statements - continued

For The Year Ended 30th June 2025

10. | MOVEMENT IN FUNDS - continued

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

Incoming | Resources | Movement |

resources | expended | in funds |

£ | £ | £ |

| Restricted funds

| General Fund | 117,686 |  | (112,776 | ) | 4,910 |  |

| TOTAL FUNDS | 117,686 |  | (112,776 | ) | 4,910 |  |

| Comparatives for 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 |  |

| Comparative 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 |  |

| Support for Play & Early Learning in |

| Lanarkshire (SPELL) |

Notes to the Financial Statements - continued

For The Year Ended 30th June 2025

10. | MOVEMENT IN FUNDS - continued

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

Net |  |

movement |  |

At 1/7/23 | in funds | At 30/6/25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 21,061 |  | - |  | 21,061 |  |

| Restricted funds

| General Fund | 110,653 |  | 30,667 |  | 141,320 |  |

| TOTAL FUNDS | 131,714 |  | 30,667 |  | 162,381 |  |

| 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 |

£ | £ | £ |

| Restricted funds

| General Fund | 262,068 |  | (231,401 | ) | 30,667 |  |

| TOTAL FUNDS | 262,068 |  | (231,401 | ) | 30,667 |  |

11. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 30th June 2025.