Burra Early Years formerly known as Burra Playgroup Charity registration No: $CC03212 Financial Siatemenis For the year ended 31% July 2025
Burra Early Years
Annual Report ofTrustees
Year Ended 31% July 2025
Scottish charity Number SC003212
The trustees have pleasure in presenting their report and unaudited statement of the charity for the year end 31* July 202
CHARITABLE PURPOSE
The charity continues to provide Pre School education for the children of Burra tsle and surrounding area, promoting the benefits of play and. partnership with parents.
COMMITTEE MEMBERS
The committee members of the charity who served throughout the year 2024- 2025 are as follows:
Jillian Gifford; Chairperson
Kirsty Dag; Treasurer
Bethene Smith; Secretary
Sally Halcrow
Susie Walker
Shona Tait
Bethany Nicolson
Jane Ford
Kay Anderson
Lauren Work
Sarah Thomson
Amy Gair
Holly Kemp
Debbie Henry
Hayley Tulloch
Helen Jamieson
Lisa Hunter
Pameta Curran
Lois Smith
APPOINTMENT OFTRUSTEES AND COMMITTEE MEMBERS
The trustees and committee members are appointed or reappointed by the members at the Annual General Meeting
GOVERNING DOCUMENT
Burra Early Years is a registered charity, and the purposes and administration arrangements are set out in it's Constitution.
ACTIVITIES AND ACHIEVMENTS
We continue to provide Pre-School education in a partnership agreement with Shetland Islands Council and in line with the objectives. set out in our constitution.
The group is open 5 days a week offering 6.5 hours sessions for children aged 2.5 - 5 years. We employ 6 qualified staff to work with the children, providing a wide variety of planned and spontaneous piay opportunities. This helps meet the aims of the Curriculum for Excellence whilst also meeting the developmental needs of the children attending. We comply fully with the requirement of the Scottish Care inspectorate, who inspect us regularly as does Education Scotland.
The income for 2025 is a slight increase on the previous year as we continue operating a full day provision implementing the Scottish governments pledgeof 1140hours. Our government funding is calculated on a per capita and attendance basis and we are only funded once a child turns 3yrs. As numbers stayed similar the funding is similar. We received a £2,000 donation and had a refund of £4,734 from our pension contributions.
The increase in expenditure of approx £12,000 in due iargely to the increase in wages. The other significant increase was £1,500 for toys and equipment as the donation was used to buy a climbing frame. The increase in miscellaneous was in part due to retirement gifts and expenses when two long term members of staff left the setting.
TRUSTEE RENUMERATION AND EXPENSES
The trustees did not receive any renumeration or expenses during the year.
RESERVES
The closing balance at 31“ July 2025 totalled £153,400.32 The trustees and committee members consider this to be a reserve of an adequate level as this would ensure they have a minimum of three months running costs in hand and enough money to,increase staff wages in the incoming year.
Apprey¢ by[the][Trustees][ and][signed][on][their][behalf]
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Independent Examiner’s Report to the Trustees of ‘Burra Early Years” Company
| report on the accounts of the charity for the year ended 31 July 2025 which are set out on pages 1 to 3 attached.
Respective responsibilities of trustees and examiner
The charity’s trustees (who are also the directors of the company for the purposes of company law) 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) (a) to (c) of the 2006 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 2006 Accounts Regulations. 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 [other than disclosed below*]
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
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
have not been met, or
The only income payments not from the SIC or parents for bus money were checked and there was either a lack of detail or no associated documentation relating to these payments.
October 2024 — Bank Deposit No Item Description Provided for Income £411.00. The spreadsheet states it is Bus Money - total seems high for a parental contribution to bus money.
November 2024 No documentation for Scottish Sea Farms £2000 income
Expenditure Checks Complete - All documentation present and totals correct
August 2024 Receipt Number 5 Tesco £14.04
October 2024 Receipt Number 3 Andrew Halcrow’s Shop £69.60
January 2025 Receipt Number 15 TV License £169.50
May 2025 Receipt Number 14 Voxter Outdoor Centre £35.00
Income Checks Complete - All documentation present and totals correct
August 2024 Receipt Number 4 SIC £35,948.58
February 2025 Receipt Number 16 SIC £29,218.20
July 2025 Receipt Number 3 SIC £3,620.76
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