PENCAITLAND PLAYGROUP RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 JULY 2025 Charity No: SCO00003
Pencaitland Playgroup
Scottish Registered Charity No: SCO00003
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 JULY 2025
| 2025 | 2024 | ||
|---|---|---|---|
| RECEIPTS | Notes | £ | £ |
| Playgroup fees | 19,040 | 18,367 | |
| Donations | 1 | - | 322 |
| Grants received | 2 | 3,576 | 4,500 |
| Fundraising | 3 | 1,370 | - |
| - | - | ||
| _ | _ | ||
| Total Receipts | 4 | 23,986 | 23,189 |
| _ | _ | ||
| PAYMENTS | |||
| Fundraising expenses | 5 | - | |
| Payments for charitable activities | 6 | 25,429 | 24,291 |
| _ | _ | ||
| Total Payments | 25,429 | 24,291 | |
| _ | _ | ||
| (Deficit)/Surplus for year | (1,443) | (1,102) | |
| _ | _ | ||
| _ | _ |
Page 1
Pencaitland Playgroup Scottish Registered Charity No: SCO00003
| 2025 | 20254 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Statement of Balances at 31 July 2025 | |||
| Opening balances | 5,920 | 7,022 | |
| (Deficit)/Surplus | (1,443) | (1,102) | |
| _ | _ | ||
| Closing balances | 4,477 | 5,920 | |
| _ | _ | ||
| _ | _ | ||
| Reserves | 7 | ||
| General funds | 4,477 | 4,890 | |
| Restricted Funds | - | 1,030 | |
| _ | _ | ||
| 4,477 | 5,920 | ||
| _ | _ | ||
| _ | _ |
Approved by the Trustees and signed on their behalf
Signature …………………………….
Date 28-Apr-26
Page 2
Pencaitland Playgroup Scottish Registered Charity No: SCO00003
Notes to the Accounts for the year ended 31 July 2025
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| 1 | Donations Received | ||
| Various | - | 322 | |
| _ | _ | ||
| - | 322 | ||
| _ | _ | ||
| _ | _ | ||
| 2 | Grants Received | ||
| East Lothian Council | 1,000 | ||
| Pencaitland Community | 500 | 500 | |
| Roberson Trust | - | 2,000 | |
| Foundation Scotland | 1,000 | 1,000 | |
| Other Grants | 2,076 | ||
| _ | _ | ||
| 3,576 | 4,500 | ||
| _ | _ | ||
| _ | _ | ||
| 3 | Fundraising activities | ||
| - | - | ||
| Duck race | 723 | - | |
| Crestline | 42 | - | |
| Amazon Smile | 212 | - | |
| East Lothian Lottery | 283 | - | |
| Easy Fundraising | 110 | - | |
| - | |||
| _ | _ | ||
| 1,370 | - | ||
| _ | _ | ||
| _ | _ |
4 Total Receipts
Other than where indicated, the total receipts of the charity are unrestricted, meaning that all funds received during the year are able to be used for any of the charity's purposes at the charity trustees discretion.
Page 3
Pencaitland Playgroup Scottish Registered Charity No: SCO00003
Notes to the Accounts for the year ended 31 July 2025
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| 5 | Fundraising Expenses | ||
| Duck Race | - | - | |
| Various | - | - | |
| _ | _ | ||
| - | - | ||
| _ | _ | ||
| _ | _ | ||
| 6 | Cost of charitable activities | ||
| Wages/NI/Payroll | 16,982 | 16,397 | |
| SPPA membership/insurance | 655 | 638 | |
| Rent | 3,016 | 2,136 | |
| Phone | 62 | 62 | |
| Website | 145 | 144 | |
| Snack and milk | 553 | 331 | |
| Rugby Tots | - | 150 | |
| Parties | 247 | 490 | |
| Play materials | 726 | 209 | |
| T Shirts | 230 | - | |
| Accountants Fees | 260 | 250 | |
| Travel Expenses | 193 | - | |
| Equipment | 1,862 | 2,844 | |
| Toys/books | 365 | 528 | |
| Other expenses | 133 | 112 | |
| _ | _ | ||
| 25,429 | 24,291 | ||
| _ | _ | ||
| _ | _ |
7 Reserves
General funds are unrestricted funds that are able to be used for any of the charity's purposes at the charity trustees discretion. Restricted funds consist of the balance of funds from The National Lottery which will be spent on specific costs set by the funder.
Page 4
PENCAITLAND PLAYGROUP TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025
Scottish Charity Number
Current Trustees
SCO00003 Chairperson Jane Hobbs Deputy Chair Erin Mclaren Secretary Kim Hughes Treasurer Morag Campbell
Contact address
Sports Pavilion Pencaitland East Lothian EH34 5HD
Recruitment and appointment of Trustees
All of the charity's trustees are appointed or reappointed by the members at our our Annual General Meeting.
Governing document
The playgroup is a charitable unincorporated association and the purposes and administration arrangements are set out in the constitution.
Charitable purposes
The purpose of the club is to promote the advancement of education for the benefit of the children and young in the Pencaitland area.
Activities and Achievements
24/25 was another successful year for Pencaitland Playgroup. We were able to access funds from the Pencaitland Community Council which allowed playgroup to purchase wet suits and wellington boots and allow the children to spend more time outdoors. We hosted our first sponsored obstacle course event which was a very successful fundraising opportunity. Our staff team remained the same and continued to provide enriching and challenging activities to the children within our community. We look forward to more success in the coming year.
Trustees remuneration and expenses
The trustees did not receive any remuneration or expenses during the year.
Reserves
As a result of a deficit for the year of £1,443 the club now hold funds of £ 4,447 all of which are unrestricted.
Approved by the Trustees and signed on their behalf :-
28/04/2026
Page 5
Pencaitland Playgroup
Independent Examiner's Report to the Trustees of Pencaitland Playgroup
I report on the accounts of the charity for the year ended 31 July 2025 which are set out on pages 1 to 4.
Respective responsibilities of trustees and examiner
The charity 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. The charity trustees consider that the audit requirement of Regulation10(1) (d) 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 independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the 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 the course of my examination, no matter has come to my attention
-
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 comply with Regulation
-
9 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.
Peter Mulholland Chartered Accountant Millbank c } Moh yf \ Waa \ \ bce Eddleston EH45 8QP …………………………………………………………………………………………..
Date 29-Apr-26