Ferryfield Nursery & Playgroup
30th April 2026
Independent Examiner’s Report to the Manager of Ferryfield Nursery & Playgroup
I report on the accounts for the period ended 30th April 2026
Respective responsibilities of trustees and reporting accountants
The trustees are responsible for the preparation of the accounts in accordance with the terms of the Charitable Trustee Invesment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulations 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 independent examiner’s statement
My examination is carried out in accordance with Regulations 11 of the Charities Accounts (Scotland) Regulations Act 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 inan 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
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Which gives me reasonable cause to believe that in any material expect the requirements:
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To keep accounting records in accordance with Section 44(1) (a) of the 2005 Act
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and Regulation 4 of the 2006 Accounts Regulations,
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and
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To prepare accounts which accord with the accounting records and comply with
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Regulation 9 of the 2006 Accounts Regulations have not been met, or
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To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Date: 15-06-2026
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Morven Gardner
Indigo Red Accountancy Services Ltd 9a Bankhead Medway Sighthill Industrial Estate Edinburgh, EH11 4BY
Ferryfield Nursery & Playgroup Statement of Receipts and Payments
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30/04/2026 30/04/2025 30/04/2024
Income
Fife Council Funded Chidlren £151,867.29 £122,755.46 £124,682.13
Fife Council Milk & Snack £2,053.30 £3,970.08 £3,695.34
Fundraising £4,078.60 £2,774.50 £854.91
Fees £30,204.92 £32,375.00 £21,040.50
Grants £0.00 £4,560.00
Cash Back £154.20 £0.44
Total Receipts £188,204.11 £162,029.24 £154,833.32
Expenditure
Net Salary Expense £100,950.78 £87,920.11 £73,187.31
Accountancy & Payroll £582.90 £523.68 £523.68
Maintenance £3,798.54 £9,477.88 £104.69
Rent £1,210.00 £1,210.00 £1,210.00
Pension £4,995.91 £4,075.35 £3,384.52
HMRC Paye £25,785.34 £18,507.51 £17,215.69
Internet & Telephone £535.80 £522.25 £538.65
Training £0.00 £658.10 £0.00
Licences & Subscriptions £640.00 £564.50 £430.00
Insurance £702.50 £639.59 £624.87
Food Purchases £6,193.62 £4,568.75 £1,880.13
Printing/Ink Costs £241.88 £232.38 £79.92
Nursery Equipment £8,215.40 £12,126.52 £2,645.80
Cleaning/Cleaning Hygiene products £3,293.82 £2,693.48 £457.82
Office Equipment £1,738.61 £2,933.69 £238.00
Miscillaneous £154.20 £0.00
Total Payments £158,885.10 £146,807.99 £102,521.08
Operating Profit £29,319.01 £15,221.25 £52,312.24
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Ferryfield Nursery & Playgroup Accounts for year ending 30th April 2026
| Bank and Cash Bank Account Business Current Account Wise Account Cash Unristricted Funds Brought Forward Surplus/ Deficit for the year Balance at year end TOTAL |
30/04/2026 30/04/2025 30/04/2024 £130,591.18 £101,272.17 £85,896.72 £0.00 £0.00 £154.20 £51.58 £51.58 £51.58 £130,642.76 £101,323.75 £86,102.50 £101,323.75 £86,102.50 £33,790.26 £29,319.01 £15,221.25 £52,312.24 £130,642.76 £101,323.75 £86,102.50 £130,642.76 £101,323.75 £86,102.50 |
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