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← Denholm Pre School Playgroup

2025-03-31-accounts

Denholm Pre School Playgroup Scottish Charity SC002120

Trustees Annual Report & Accounts for the year ended 31[st] March 2025

Denholm Pre School Playgroup

Scottish Charity SC002120

Contents

Pages

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Denholm Pre School Playgroup

Scottish Charity SC002120

Reference & Administrative Information

Charity Name: Denholm Pre School Playgroup

Scottish Charity No: SC002120

The Charites Principal Address:

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Charities Trustees on date off approval including office held:

Chairperson Treasurer Secretary

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Names of other trustees during the period:

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Resigned June 24 Resigned June 24 Resigned June 24

Independent Examiner:

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Bankers:

TSB Bank plc PO Box 1000 BX4 7SB

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Denholm Pre School Playgroup

Scottish Charity SC002120

Structure, Management & Governance

The Playgroup is a charitable unincorporated association governed by a constitution; the first version was undertaken in May 2002 with various updates since.

Appointment & Training of Trustees

The membership of the Playgroup consists of all parents or guardians of children on the attendance register for the Playgroup and any registered childminder or adult family carer who regularly accompanies a child on the register.

These members appoint or re-appoint the Office Bearers from the Playgroup membership at the Annual General Meeting.

Objectives & Activities

Charitable Purposes

As set out in the ‘Constitution’ and ‘The Charities and Trustee Investments (Scotland) Act 2005’ the purpose(s) of Denholm Pre School Playgroup are the following: -

The Playgroups purposes, as recorded in our constitution, are to advance the education of pre-school children with emphasis on play experience, so that they may take a constructive place in the community and also to advance the education for their parents and other appropriate persons.

Summary of the main activities in relation to these objects

The Playgroup shall seek to provide safe and satisfying group play in which parents take part when appropriate and to encourage other charitable activities through which parents may help children.

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Denholm Pre School Playgroup

Scottish Charity SC002120

Achievements & Performance

Denholm Pre School Playgroup have been very busy this year with lots of new children and families.

We made Lego and Duplo models for the village flower show in September. We also had a chance to visit the flower show exhibits the day before and went to visit the Jumbulance as it passed through the village with VIP’s who were on their way to the Netherlands.

Along with school we attended the Borders Book Festival in Hawick and listened to Vivian French read her book “Telling the Time”.

We all dressed up for Halloween and held a very successful party. We also visited the book fair in school and Playgroup bought all the children a book they had chosen by themselves, and held a teddy bear’s picnic for Children in Need. We were given a donation by Oregon timber which we shared with school. We took part in Scottish poetry recitation which the children managed to say in front of our Early Years Teacher.

As there was not a Christmas Fayre in school, we had our own stall in which the parents helped the children sell things they had made. We had a polar express day at Christmas as well as a party, with Santa leaving the children gifts. We also had a Christmas Stay and Play with parents.

We held a Teambuilding Day and lunch to welcome new staff and introduce new paperwork for everyone, including Numeracy training led by our Early Years Teacher.

We were visited by a group of people from the council to help design the new playpark in the village, with the children having very definite ideas of what they would like.

Parent communication has been good and we have held Mother’s Day tea parties and Father’s Day breakfasts as well as open days and committee meetings. Good transition visits from new children coming into Playgroup after the summer and with school for children moving on to Primary 1 which have worked really well.

We had a lovely trip to Hawick involving playing at the park, having a picnic lunch out and then seeing the horses leave for the ride out as part of Hawick Common Riding celebrations. The Cornet and his party came to the school to visit everyone for the first time as a new tradition on the Tuesday of Common Riding week.

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Denholm Pre School Playgroup

Scottish Charity SC002120

Financial Review & Preserve Policy

The charity aims to hold within its reserves the amount equivalent to six months running costs (£75,000).

There was a deficit this year. The trustees will continue to maintain regular monitoring of the Charities finances.

Voluntary Help & Gifts in Kind

The Office Bearers do not receive any remuneration or expenses during the year all their time is donated to the working of the group.

Statement of Trustees Responsibilities

The members of the Charity must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Charity during the financial year. The members of the Charity are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Charity at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006.

They are also responsible for safeguarding the assets of the Charity and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

This report was approved by the trustees and signed on their behalf by

Signed: ... Dated: .....................................................................

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Denholm Pre School Playgroup

Scottish Charity SC002120

Receipts & Payments Account Year Ended 31[st] March 2025

Notes
Receipts
Donations
Receipts from Fund Raising Activities
1
Other Charitable Activities
2
Grants
3
Bank Interest
Total Receipts
Payments
Expenses from Fund Raising Activities
4
Expenses from Charitable Activities
5
Independent Examination
Total Payments
Net Receipts/(Payments)
Transfer between Funds
Surplus/(Deficit) for Year
Statement of Balances
As at 31st March 2025
Balances at Start of Year
Surplus/(Deficit) for Year
Balances at End of Year		 Un
Restricted
Restricted
Funds
1,550.00
0.00
237.00
0.00
15,139.40
0.00
0.00
172,873.22
819.70
0.00		 Total
2025
1,550.00
237.00
15,139.40
172,873.22
819.70		 Total
2024
0.00
609.90
13,403.44
189,116.40
621.44
17,745.70
172,873.22		 190,618.92 203,751.18
0.00
0.00
750.00
218,435.81
250.00
0.00		 0.00
219,185.81
250.00		 5.30
163,821.99
250.00
1,000.00
218,435.81		 219,435.81 164,077.29
16,745.70
(45,562.59)
(26,367.33)
26,367.33		 (28,816.89) 39,673.89
(9,621.63)
(19,195.26)		 (28,816.89) 39,673.89
Un
Restricted
Restricted
Funds
98,703.98
47,974.22
(9,621.63)
(19,195.26)		 Total
2025
146,678.20
(28,816.89)		 Total
2024
107,004.31
39,673.89
89,082.35
28,778.96		 117,861.31 146,678.20

Other Assets No Other Assets Held Liabilities No Outstanding Liabilities

Financial Statements approved by the Charity and signed on its behalf by:

Signed: ......……

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………….

Dated: ...................................................................

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Denholm Pre School Playgroup

Scottish Charity SC002120

Notes to the Accounts

1 Incoming from Fund Raising
Activities
Other Fundraising
Christmas Cards
Polo Shirts & Hoodies
2 Incoming from Charitable
Activities
Daily Subs
Refreshments/Snacks
Total
3 Grants
Scottish Borders Council
Total		 Un
Restricted
Funds
65.00
0.00
172.00		 Restricted
Funds
Total
2025
0.00
65.00
0.00
0.00
0.00
172.00		 Total
2024
281.60
5.30
323.00
237.00 0.00
237.00		 609.90
15,139.40
0.00		 0.00
15,139.40
0.00
0.00		 13,403.40
0.00

15,139.40		 0.00
15,139.40		 13,403.40
0.00 172,873.22
172,873.22		 189,116.40
0.00 172,873.22
172,873.22		 189,116.40

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Denholm Pre School Playgroup

Scottish Charity SC002120

Notes to the Accounts cont’d

4 Expended from Fund Raising
Activities
Other Fundraising
Total
5 Expenses from Charitable
Activities
Staff Costs
Wages
Wages Costs
Staff Travel/Expenses
Employer & Employee Pension Costs
Sub & Courses & PVG
Other Running Costs
Care Inspectorate & Social Services
Stationery & Advertisements
Snacks/Food Items
Postage
Telephone
Insurance
Cleaning Expenses
Materials & Small Items
Books
Trips
Equipment Purchased/Repairs
Denholm School – Oregon Timber share
Total		 Un
Restricted
Funds
0.00		 Restricted
Funds
2025
0.00
0.00
0.00 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
750.00
750.00 218,435.81
219,185.81
163,821.99

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Denholm Pre School Playgroup

Scottish Charity SC002120

Notes to the Accounts cont’d

6 Purposes of Funds

Denholm Pre School Playgroup received its usual grant from Scottish Borders Council, the last payment received in March and is therefore carried forward to the new financial year as restricted funds (£28,778.96), all other income has been generated from Fund Raising Activities as well as the Charities Activities' and is un-restricted income.

Prepayments to Greaves West & Ayre for wages have been made and they currently hold £40,102.00 for wages.

The accounts have been prepared in line with the Receipts & Payments method.

The balances as at the year-end are as follows:

Bank Accounts TSB Account 642 Restricted Funds 28,778.96
Un-restricted Funds 33,418.57
TSB Account 849 Un-restricted Funds 54,832.93
TSB Account 920 Un-restricted Funds 830.85
Total Funds £117,861.31

7 Accounting Notes

Incoming Resources are recognised when receivable, which is when the charity becomes entitled to resource.

Resources Expended are recognised when there is a legal or constructive obligation to make payment. They are classified into the following categories:

8 Trustee & Related Parties

No payments were made directly to Charity Trustees this financial period. Any expenses paid are reimbursements of expenses for the running of the charity.

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Denholm Pre School Playgroup

Scottish Charity SC002120

Independent Examiner's Report on the Accounts

Denholm Pre School Playgroup Scottish Charity SC002120

For the Period to 31[st] March 2025 Set out on pages 7 to 10

Receptive Responsibilities of Trustee & 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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. 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, I do not express an audit opinion on 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:

  2. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name of Examiner Signed Dated Address

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