PLAYTIME EARLY YEARS SCIO
TRUSTEES' REPORT & ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025
SCOTTISH CHARITY NO. SC000767
PLAYTIME EARLY YEARS SCIO
CHARITY INFORMATION
Trustees
Charity Number
Principal Address
Independent Examiner
Bankers
Listed on Trustees Report
$C000767
22 Smith Street Dalry Ayrshire KA24 5BZ
Ken McCracken B.Acc, C.A. JRD LLP Chartered Accountants 11 Portland Road Kilmarnock KA1 2BT
The Royal Bank of Scotland 69 High Street Irvine KA12 OAL
PLAYTIME EARLY YEARS SCiO
CONTENTS
| Page | |
|---|---|
| Trustees’ Report | 1-ll |
| Independent Examiner's Report | 1 |
| Receipts and Payments Account | 2 |
| Statement of Balances | 3 |
| NotestotheAccounts | 4 |
PLAYTIME EARLY YEARS SCIO
TRUSTEES’ REPORT FOR THE YEAR ENDED 30 JUNE 2025
The Trustees present their report and independently examined Statement of Receipts and Payments for the period ended 30 June 2025.
Principal activity
The principal objects of the organisation are to create a happy, stimulating and safe environment where children can develop their social, emotional, physical and intellectual skills in their pre-school years.
Constitution and Legal Status
The organisation is a Scottish Charitable Incorporated Organisation (SCIO). This SCIO was incorporated on 2 June 2014 and the effective date of activation was 1 July 2014.
The organisation previously operated as an unincorporated Scottish charity (known as Playtime Nursery — under the same charity number). All activities of this entity were transferred to the SCIO with effect from 1 July 2014.
The standard Early Years Scotland - early years group constitution is adopted annually by the Trustees appointed at the AGM.
Trustees
The following Trustees served throughout the financial year:
| Alyson Reid | - | Chairperson (appointed 30.08.24) |
|---|---|---|
| Emma Miller | - | Chairperson (resigned 30.08.24) |
| Jill Pearson | - | Treasurer (appointed 30.08.24) |
| Jill Pearson | - | Treasurer (resigned 30.08.24) |
| Sarah Fairfield | - | (appointed 30.08.24) |
| Nicola Hill | - | (appointed 30.08.24) |
| Hazel Kirkpatrick | - | (appointed 30.08.24) |
| Jacqueline Morrison | - | (appointed 30.08.24) |
| Margaret McLellan | - | (appointed 30.08.24) |
| Laura Pughe | - | (appointed 30.08.24) |
| Valerie Reid | - | (appointed 30.08.24) |
| Lee Robinson | - | (appointed 30.08.24) |
| Jen Smith | - | (appointed 30.08.24) |
| Christina Stevenson | - | (appointed 30.08.24) |
| Anissa Andrews | - | (resigned 30.08.24) |
| Lorna Glen | - | (resigned 30.08.24) |
| Hazel Kirkpatrick | - | (resigned 30.08.24) |
| Samantha McKinnon | - | (resigned 30.08.24) |
| Jacqueline Morrison | - | (resigned 30.08.24) |
| Heather Reid | - | (resigned 30.08.24) |
| Christina Smith | - | (resigned 30.08.24) |
| Lisa Smith | - | (resigned 30.08.24) |
| GillianGallacher | - | (resigned30.08.24) |
There have been no further changes
since the year-end date.
Trustees are appointed annually at the AGM in accordance with the constitution. Employees are exciuded and recruitment of Trustees comes from parents of children who attend the nursery.
Independent Examiner
Ken McCracken B.Acc, C.A. of JRD LLP stands for reappointment as Independent Examiner at the forthcoming AGM.
Organisational Structure
The Management Committee is responsible for policy decisions and ensuring that the organisation operates within its constitution. Regular meetings are held to effect policy decisions. Committee members are Trustees in law for the charity and have a fiduciary responsibility over its assets and finances.
There were 7 employees on the payroll during the year, with the number reducing to 6 at 30 June 2025.
I
PLAYTIME EARLY YEARS SCIO TRUSTEES’ REPORT FOR THE YEAR ENDED 30 JUNE 2025
Review of Financial Year
The receipts and payments account at page 2 of the accounts shows an excess of payments over receipts of £4,178 (2024: £4,239). An analysis by restricted and unrestricted funds is shown at note 1 on page 3 of the accounts.
Reserves Policy
There is no formal reserves policy. Unrestricted funds carried forward at 30 June 2025 were £24,916 (2024: £29,340).
Significant Activities
After 50 years of paying hourly hail lets to community halls, daily setting up and dismantling, Playtime Early Years re-opened in their new premises at 22 Smith Street in August 2022 following a tremendous amount of hard work liaising with staff, children, parents and the various agencies.
We continue to implement the early year’s expansion 1140 hours granted by Care Inspectorate in August 2019. We deliver quality early learning and childcare 6 hours per day, 5 days per week, Monday to Friday term-time 38 weeks of the year with a hot lunch delivered from Dalry Primary school kitchens. These hours equate to the 1140 hours NAC fund us for the term after a child’s third birthday.
24 children were registered for 2024/2025 of which 16 were funded at August 2024.
We held various fundraising events throughout the year that included a Quiz Night, Bouncing Bingo, online raffles at Christmas and the summer, and families taking part in the Kiltwalk 2025. In addition, parents contributed to a ‘Bake Sale’ once a month and knitted chicks for Easter eggs to sell for nursery funds. We had a final fundraising event ofa Family Disco.
Parents and staff also worked extremely hard last year and were successful in the grant application to The Coop Community Fund who awarded a further £1190 towards various items — and to further develop the outdoor area. We were also successful in Dalry Parish Boundary Trust granting us £2000 towards trips to the theatre, farm park, and fun day entertainer.
During the year, in addition to the normal curricular activities, we had various themed events. In October we had a Halloween party. In December we had a Christmas Party. In February and May we hada visit from Lauren Shaw Photography. In June, summer outing was to Heads of Ayr Farm Park which was a great hit and closing the year with a special ‘Graduation’.
Trustees responsibilities
The Trustees are required to act in accordance with the constitution and within the framework of relevant charity legislation. They are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the charity’s financial position, and to enable them to ensure that the accounts comply with the applicable requirements of the following:
- e Charities and Trustee Investment (Scotland) Act 2005. e Charities Accounts (Scotland) Regulations 2006 (as amended).
The Trustees have the responsibility for taking reasonable steps to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.
Approved by the Trustees on 29 August, 2025 and signed on their behalf by:
Jill Pearson Treasurer
if)
PLAYTIME EARLY YEARS SCIO
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF PLAYTIME EARLY YEARS SCIO
| report on the accounts of the charity for the year ended 30 June 2025, which are set out on pages 2 to 4.
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 trustees consider that the audit requirement of Regulation 10(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 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 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 | 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:
-
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 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.
Ken McCracken B.Acc, C.A
Chartered Accountant (ICAS)
JRD LLP
Chartered Accountants 11 Portland Road Kilmarnock KA1 2BT
29 August, 2025
Page 1
PLAYTIME EARLY YEARS SCIO
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 JUNE 2025
| 2025 | 2025 | 2024 | 2024 | ||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Receipts | |||||
| NAC Grants: | |||||
| - Revenue Funding | 151,495 | 140,036 | |||
| - Specific Funding | 2,344 | 2,202 | |||
| Co-Op Community Fund | 1,190 | 833 | |||
| Edinburgh Mathematics | 250 | - | |||
| Parish Boundary Trust | 2,000 | - | |||
| Fees | 6,204 | 8,541 | |||
| Fundraising | 6,699 | 6,933 | |||
| Donations and Sponsors | - | 48 | |||
| Sweatshirts & Photos | 22 | 7 | |||
| 170,204 | 158,600 | ||||
| Payments | |||||
| Hall Lets | 8,400 | 8,400 | |||
| Early Years StaffWages | 135,161 | 124,719 | |||
| Early Years Staff Pensions | 6,529 | 5,971 | |||
| Childrens Entertainment | 2,474 | 2,407 | |||
| Insurance and subscriptions | 1,282 | 1,246 | |||
| Heat and light | 2,983 | 3,883 | |||
| Cleaning | 5,040 | 3,479 | |||
| Telephone | 804 | 648 | |||
| Refurbishment/Relocation costs | 512 | 1,427 | |||
| Nursery Equipment costs | 749 | 2,249 | |||
| Milk and Snacks | 2,298 | 1,901 | |||
| Meals | 71 | 517 | |||
| Professional Fees: | |||||
| - Independent Examiner | 300 | 300 | |||
| -Accountancy | 180 | 180 | |||
| - Payroll Bureau and Pensions | 492 | 636 | |||
| Sweatshirts & Photos | - | 468 | |||
| Printing, Postage, Stationery & Purchases | 6,864 | 4,149 | |||
| Bank charges | 243 | 259 | |||
| 174,382 | 162,839 | ||||
| Excess of(Payments)/Receipts foryear | (4,178) | (4,239) | |||
| Cash & Bank Balances brought forward | 29,860 | 34,099 | |||
| Excess of (Payments)/Receipts for year | (4,178) | (4,239) | |||
| Cash&BankBalancescarriedforward | 3 | 25,682 | 29,860 |
Page 2
PLAYTIME EARLY YEARS SCIO
STATEMENT OF BALANCES
AS AT 30 JUNE 2025
| Notes | |||
|---|---|---|---|
| 2025 | 2024 | ||
| Assets | £ | £ | |
| Balance brought forward | 35,516 | 35,516 | |
| Additions during year | - | - | |
| Balance carried forward | 35,516 | 35,516 | |
| Fixed assets are shown at historical cost with no depreciation applied. | |||
| 2025 | 2024 | ||
| Bank and Cash Balances | £ | £ | |
| Petty Cash | 18 | 18 | |
| Bank Current Account | 25,664 | 29,842 | |
| Total | 25,682 | 29,860 | |
| 2025 | 2024 | ||
| Debtors | £ | £ | |
| North Ayrshire Council Funding | 19,498 | 18,749 | |
| Holiday Pay | 10,566 | 8,421 | |
| S Scott Donation | 100 | - | |
| 30,164 | 27,170 | ||
| 2025 | 2024 | ||
| Liabilities | £ | £ | |
| independent Examiner's fees | 180 | 180 | |
| Accountancy fees | 300 | 300 | |
| NEST pension | 545 | 524 | |
| C&J Party Hire | 250 | - | |
| Family Disco | 390 | - | |
| Lyreco | 173 | - | |
| Electricity | - | 153 | |
| 1,838 | 1,157 | ||
| 2025 | 2024 | ||
| Funds | £ | £ | |
| Restricted Funds | 3 | 702 | 520 |
| Unrestricted Funds | 3 | 24,916 | 29,340 |
| 25,618 | 29,860 |
Approved by the Trustees on 29 August, 2025 and signed on their behalf by:
==> picture [116 x 20] intentionally omitted <==
----- Start of picture text -----
ate
----- End of picture text -----
Jill Pearson Treasurer
Page 3
PLAYTIME EARLY YEARS SCIO
NOTES TO ACCOUNTS AS AT 30 JUNE 2025
- 1 Basis of Accounting
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the Trustees in furtherance of the objects of the charity. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. The Trustees' consider that all remaining funds are unrestricted.
3 Analysis of Funds
| Analysis of Funds | ||||||
|---|---|---|---|---|---|---|
| Restricted | Restricted | |||||
| Funds | Funds | Unrestricted | Unrestricted | Total Funds | Total Funds | |
| 2025 | 2024 | Funds 2025 | Funds 2024 | 2025 | 2024 | |
| Receipts | £ | £ | £ | £ | £ | £ |
| North Ayrshire Council | - | - | 153,839 | 142,238 | 153,839 | 142,238 |
| Co-Op Community Fund | 1,190 | 833 | - | - | 1,190 | 833 |
| Edinburgh Mathematics | 250 | - | - | - | 250 | - |
| Parish Boundary Trust | 2,000 | - | - | - | 2,000 | - |
| Donations | - | - | - | 48 | - | 48 |
| Receipts from fundraising activities | - | - | 6,721 | 6,940 | 6,721 | 6,940 |
| Receipts from charitable activities | - | - | 6,204 | 8,541 | 6,204 | 8,541 |
| Total | 3,440 | 833 | 166,764 | 157,767 | 170,204 | 158,600 |
| Payments | ||||||
| Expenses for fundraising activities | - | - | - | 468 | - | 468 |
| Payments relating directly to charitable activities | 3,258 | 313 | 170,888 | 161,758 | 174,146 | 162,071 |
| Governance costs | - | - | 300 | 300 | 300 | 300 |
| Total | 3,258 | 313 | 171,188 | 162,526 | 174,446 | 162,839 |
| Net Receipts/(Payments) | 182 | 520 | (4,424) | (4,759) | (4,242) | (4,239) |
| Transfer between funds | - | - | - | - | - | - |
| NetMovement In Funds | 182 | 520 | (4,424) | (4,759) | (4,242) | (4,239) |
| Total funds brought forward | 520 | - | 29,340 | 34,099 | 29,860 | 34,099 |
| FundBalancesCarriedForward | 702 | 520 | 24,916 | 29,340 | 25,618 | 29,860 |
Page 4