Charlty Numbor SCOI)0186
ABERDOUR PLAYGROUP
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
30 NOVEMBER 2020
arter
AcGountant
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Frfe KY3 OSS

ABERDOUR PLAYGROUP
FINANCIAL STATEMENTS
PERIOD ENDED 30 NOVEMBER 2020
CONTENTS
PAGE
Trustees and professional advisors
Trustees, annual report
Independent examiner's report
Receipts and payments account
Statement of balances
Notes to the financial statements

ABERDOUR PLAYGROUP
TRUSTEES AND PROFESSIONAL ADVISORS
Members of the commlttee
The members at the date of signing of this report are as follows:
Position
Chair
Secretary
Treasurer li'oint)
Treasurer lj'oint)
Fund-raising
Principal Office
The Inslitule
Shore Road
Aberdour
Fife
KY3 OTR
Bankors
Royal Bank of Scotland
9 High Street
Aberdour
File
KY3 OSH
Independent Examiner
ere
ccounlant
Accountancy & Taxation Servrces
9 McLauchlan Rise
Aberdour
Fife
KY3 OSS

Pag• 1
ABERDOUR PLAYGROUP
REPORT OF THE TRUSTEES
PERIOD ENDED 30 NOVEMBER 2020
The trustees present their report and the unaudited financial statements of the charity for the period
ended 30 November 2020.
Ref•rgnce and admlnl$tratlon Infomiallon
The charity is an unincorporated recognised Scottish charity, charty no SC000186. and is governed by
the term5 detailed within ts formal con51rtulion.
The charity is a member of the Scottish Pre-sohool Play Assoctation, having accepted the aims of the
Association.
Trustsos
The trustees who served the charrty during the period were as follows..
Appointèd
Rosignbd
January 2020
January 2020
Seplernber 2020
structure. governance and managgrngnt
The affairs of the charity a￿ under the control of the Abefdour Playgroup council, a committee for
the day to day running of ts business. The council consists ofthe whole membetship of the charity. The
committee usually consists of 6 or 7 members of the council including the chairperson, secretary and
Ireasurer.
In accordance with the charrty's constrtution, the council shall hold in June of each year an annual
general meeting in which members of the committee are eli9ible for re-election.
Recruitment and appointmènt of truste•$
New Iruslees are generalty recruited by word of mouth and are provided support and guidance from
existing trustees.
Objectives anil activitias
The aim of the charity is to promote the aims ofthe Scottish Pre-school Play Association ISPPAI which
are to advan¢e the education and social development of pre-school children wfth the emphasis on play
experience, so that they take a constructive place in the communty, and also lo advance the education
of their pa￿nIS and other appropriate persons.
In fvrtheran¢e of the above aims the charity seeks. a) lo provide safe and satisfying group play and
learning, and bl lo encourage other charitable activities through which the parents may support the
development of children.
Activities and achlevemonts
Dur¢ng the penod to March 2020, the charity continued to be committed to promoting the aims of SPPA,
by continuing lo operate Aberdour PlaygroLtp wthin The In$b"lute, Shore Road, Aberdour. The Playgroup
held several fund-raising events during this period. The Playgroup was unable to operate during the
period Aprtl to June 2020, due to restrictions brought about by Covid-19.
However, in June 2020, due lo the Continued ￿$t￿C￿"0nS brought about by Covid-19, Frfe Council was
unable lo confirm when PlaygTOUP might obtain acces$ to their premises lo recommen¢e the opeTation
of Playgroup. There was also a lack of clarity on numbers of children who could access this setting due
to the Covid cgnstraints over attendance at multiple childcare settings, such that the Trustees had lo
make the difficult decision to close Playgroup and make all staff redundant. This was necessary to
ensure sufficient fiJnd$ were available lo cover redundancy liabilib'es to the stsff and to prevent any
rsonal liability falling on the Trustees.

Page 2
ABERDOUR PLAYGROUP
REPORT OF THE TRUSTEES
PERIOD ENDED 30 NOVEMBER 2020
Financial roview
The reserves at 30th November 2020 are £4.505 12019.. £26,795). After settlement of outstsnding
liabilities of £325 on the dosure of the Playgroup, the ￿MainIng reserves of £ 4,180 will be donated to
Aberdour Primary School Parents Association wlh focus of spend to be on Earfy Years Education
Inutsery setting).
There was a Ideficit)Isurplus for the period of £22,290 {2019.' surplus of £16,609). %thich included the
repayment of Frfe Council 2020 grant and redundancy costs.
Invgstmgnt Pollcy
Surplus fvnds were held in a bank aGwint whith gener*ed a small level of investment income.
Stat•m•nt of Tru$t••$' rèsponslbillty
The Trustees are responsible for preparing the Trustees, annual report and the flnancoal ststements in
cordance wtih applicable law and regulations.
In preparing these finarrial statements the trustees are required to:
Seled suitable accounting policies and then apply them ¢onsi3tenlly
Make judgements and estimates Ihal are reasonable and prudent.,
Prepare the financial statements on the going concem basis unless it is in8ppropri4le lo
presume that the charity wlll contlnue in operation.
The Iw$tee$ are responsible for keeping proper accounting records which disclose with reasonable
curacy at any ts.me the financial position of the charty and which enable them to ensure that the
financial statements comply wf(h regulations 9111, 121 and {3}. The trustees are also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
Approved by the Trustees on 20th April 2021

Page 3
ABERDOUR PLAYGROUP
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ABERDOUR PLAYGROUP
PERIOD ENDED 30 NOVEMBER 2020
I report on the unaudfted accounts of the charity for the pèriod ended 30th November 2020 set out on
pages 4 to 7.
Re$pe¢tive responsibilitie5 of tho Tn￿ta@S and tha Indapandont Examinar
The ¢harity'$ Iruslees are responsible for the preparatlon of the accounts in accordance with the terms
of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts Iscollandl
Regulations 2006. The ¢harty trustees consider that the audit requirement of regulation 1011lldl of the
accounts regulations does not apply. 11 is my responsibility lo exarnine the accounts as required under
section 44(1)Ic) of the Act and lo stsle vhelher part￿ular matters have come to my attention.
Bas1$ of Ind8pendent Examinerfs Report
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 rewrds kept by the charity and
a comparison of the accounts presenteil wlh those re￿rds. Italso includes consideration of any unusual
rtems or disclosures in the accounts, and seeking explanations from the bustees conceming any such
rnatters. The procedures undertaken do not provide all the evidence that would be required in an audit,
and consequentty I do not express an audit opinion on Ihg view given by the accounts.
Indep•nd&nt Examlnerfs Statgmont
In the course of my examin*ion, no matter has come to my attention which gives me reasonable cause
lo believe that in any material respect the reqU1￿ments
lal to keep accounting records in accordance with Section 44(11{al of the 2005 Acl and
Regulation 4 of the 201% Accounts Regulations, and
Ibl lo prepare accounts which a¢cord with the accounting records and compty wth
Regulab'on 9 of the 20C6 Accounts regulations
have not been mel.. or
12} lo which, in my opinion, 8ttention should be dravm in order to enable a proper understsnding of
the accounts lo be reached.
23(d April 2021
Chartered Acco&nLant
Accountsncy & Taxation Services
9 McLauchlan Rise
Aberdour,
Fife,
KY3 OSS

Paga S
ABERDOUR PLAYGROUP
STATEMENT OF BALANCES
30 NOVEMBER 2020
2020
2019
Note
BANK AND CASH IN HAND
Opening balance
{Deficit}ISuTplu5 for the period
26,795
{22.290)
4.505
10,186
16,609
Closing balan
26,795
Total not assets
4,505
26,795
CAPITAL AND RESERVES
General Funds
Restricted Funds
4,505
18,398
8,397
4,505
26,795
These financial statements were approved by the members ofthe commtttee on 20, April 2021
and are signed on their behalf by-.
i reasurer
The nots6 on wgej 6 and 7 forni part of these financial ¥tat8ments.

Pag• 6
ABERDOUR PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS
PERIOD ENDED 30 NOVEMBER 2020
AccouKfiNG POLICIES
Basls of a¢¢ountlng
The ￿untS have been prepared on a receipts and payments basis and in accordance
wrth applicable accounting standards and under the historical cost convention, and in
accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities
Accounts {Scotland} Regulations 2006.
Fund accounting
Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the
objects of the charity. If parts of the unrestricted funds are eamiarked al Ihe discretion of
Ihe truslees for a particular purpose. they are designated as a separate fund. This
designation has an administrative purpose only and does not legally restrict the trustee's
discretion to apply the fund.
Incoming resources
All donations and gifts are included within incoming resour￿$ under either unreslricted
or restricted funds according to the temis under which the donation is made and when
the amount can be quantified with reasonable certainty. Donations and gifts in kind are
broughl into the accounts at their market value to the charty.
Resources expended
All expenditure is included within the financial statements on a payments basis.
Taxation
Aberdour Playgroup is recognised as a charty for the purpose of appli(%ble taxation
legislation and is therefore not subject to taxation on its charitable activtties. The charty
is not registered for VAT and resources expended therefore include irrecoverable input
VAT.
Grants receivable
2020
2019
Frfe Council
Fife Council 2020
16,712
{8,257)
30,496
9.104
8,455
39,600

Pago 7
ABERDOUR PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS
PERIOD ENDED 30 NOVEMBER 2020
Stsff ¢osts and omoluments
Particulars of employees:
The average number of slaff {actual headcount} employed by the
chartty during the financial period amounted to..
2020
2019
No
Number of slaff - playleaders
No transadions occurred during the pefiod with trustees. induding out of pocket expenses
and salaries.
No trustees or olher person related to the charity had any personal interest in any contract
or transaction entered into by the charity during the period.
4. Unrestricted funds
Total fundsTotal funds
2020
2019
Opening balance
{Deficitysurplus for the period
18,398
{13,893}
10.186
8,212
General funds
4,505
18,398
5. Restricted funds
Total fundsTotal funds
2020
2019
Opening balance
{Deficit)Isurplus for the period
Repayment of Grant (Fife Council 2020>
8,397
(140}
(8,257}
8,397
Restricted fvnds
8,397