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playgroup
Inverbrothock Playgroup
TRUSTEE’S ANNUAL REPORT
AND FINANCIAL STATEMENTS For the period 151 June 2024- 31s! May 2025
Registered Charity No $C003678
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Registered Charity No SC003678 Contents Page
| Contents | Page |
|---|---|
Trustees’ Annual Report |
3 – 5 |
| Independent Examiner’s Report | 6 - 7 |
| Statement of Receipts and Payments | 8 - 9 |
| Statement of Balances |
10 |
| Notes to the Accounts | 11 |
| Registered Charity No SC003678 | |
| Trustees Annual Report |
The Trustees have pleasure in presenting their report together with the financial statements for the year ended 31[st] May 2025.
Current Trustees
Chairperson Treasurer Secretary
General Members
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Contact Information
c/o Inverbrothock Primary School, East Kirkton Road, Arbroath, Angus, DD11 4GR
Independent Examiner
Regional Manager – CHSS
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Registered Charity No SC003678 Trustees Annual Report
Structure, Governance & Management
Inverbrothock Playgroup is a charitable unincorporated organisation which became a registered charity on the 16[th of] August 1984, and the purposes and administration arrangements are set out in our constitution.
The Inverbrothock Playgroup’s trustees are appointed or reappointed by the members at our annual general meeting, which is held in September each year, or co-opted onto the committee at committee meetings.
All of the office bearers shall cease to hold office at the conclusion of each Annual General Meeting but shall then be eligible for re-election.
Objectives and Activities
Our purposes, as recorded in our constitution, are to promote the aims of Early Years Scotland which are to advance the education of pre-school children with the emphasis on play experience, so that they may take a constructive place in the community and also to advance the education of their parents and other appropriate persons. As a member of Early Years Scotland, we provide accommodation, equipment, raise funds and purchase items suitable for the group.
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Our Vision.
To continuously strive to ensure that we provide high quality childcare and learning experiences that meet the needs of all children and their families. Our Aims.
To provide a welcoming and stimulating environment in which all children feels safe and secure.
To provide a curriculum which allows the children to become successful learners, confident individuals, effective contributors and responsible citizens. To promote the positive wellbeing of all children and their families.
To include positive participation will all children, parents, carers and other professionals. To ensure everyone is responsible for the learning and developmental progress of each child.
Our Values.
Children are unique and creative learners.
We include children’s voices and promote equity for all.
We nurture our families and our place in the community.
We believe our experienced team complement each other by working together to provide the children with nurturing, caring, and stimulating experiences. Support secure transitions, enabling all children to have confidence to build on their prior knowledge and learning.
We educate children from the age of 2 years to not yet attending primary school and provide a safe environment for them while they learn. We encourage parents/carers to support education for their children.
Achievements
Playgroup has successfully ran throughout the year at full capacity. The introduction of a waiting list has proved the playgroup is a well sought early education setting.
There were many educational activities for the children both indoor and outdoors which took place including but not limited to visits from a variety of emergency services, animal handling opportunities, theatre trips, bookbug, library book deliveries, bouncy castles and more.
The playgroup continues to work alongside the school with consideration of the areas that they are able to facilitate including the forest and sensory garden. ‘themed’ weeks are filtered down to accommodate playgroup within school events. Transition is developed through quality relationships build with the nursery and school to ensure smooth transition for all.
Since August 2023 Inverbrothock Playgroup remains accredited as part of the Early Years Reading Schools scheme for The Scottish Book Trust.
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Since April 2023 the playgroup developed a partnership with Arbroath Football Club which will enable us to provide opportunities for our families to support their local football team, through visits and fundraising. This is a continuous partnership which is growing with successful links, advertising and sporting trips.
Since December 2024 we have encouraged our families to support our local foodbank – which is a service we have directed families to in the past who have required extra support. Our children have visited the foodbank and developed empathy and a kind nature from this.
In January 2024, we created a new link with Angus Connections - a local dementia group. Visiting regularly to share coffee mornings, crafts and stories.
In August 2024, playgroup developed a new link in our community with the Kirkton Community garden – developing a beautiful natural space that the community can use throughout the year. Allowing the children ownership outside the playgroup garden has been very beneficial.
A good reserve of funds is being built up to ensure the suggested amount of 3 months plus of salaries is created.
Trustees Remuneration and Expenses
There has been no remuneration to Charity Trustees during the period.
Staffing
There is currently a staff headcount of ten. This total has increased from the total of eight at the end of the financial year.
Financial Review
The results for the period are set out in the accounts. The results show a Deficit of minus £12322.91. Leaving unrestricted funds of £21,953.16 and restricted funds of nil.
Reserves
The playgroup held unrestricted funds of £21,953.16 at the year end. A reserves policy is in place to put sums away every month to prevent future low funds this system is now in working order and there are now these funds held as designated in the unrestricted sum. There is reporting at the meeting on designated fund.
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Approved by the Trustees on and signed on their behalf by:
06/02/2026 Date of approval
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
| report on the accounts of the charity for the period ended 31st May 2025 which are set out from pages 5 onwards.
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 Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity Trustees consider that the audit requirement of the 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 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 and 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
- Which gives me reasonable cause to believe that in any material respect the following requirements have not been met:
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To keep accounting records in accordance with Section44 (1) (a) or the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
To prepare accounts with accord with the accounting record and comply with Regulation 9 of the 2006 Accounts Regulations
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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.
07/02/2026
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Date of signing
Regional Manager - CHSS 25 McGregor's Walk Arbroath DD11 1LR
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Registered Charity – Inverbrothock Playgroup SC003678 Statement of Receipts and Payments Account Year to 31st May 2025
| Receipts Main Income |
2025 £ **Un/R ** |
£ R |
2024 £ **Un/R ** |
£ R |
|---|---|---|---|---|
| Donations | 0 | 0 | 93 | 0 |
| Grants | 0 | 5837.50 | 0 | |
| Trading | 143644.13 | 0 | 146410 | 0 |
| Fundraising | 0 | 0 | 0 | 0 |
| Investment Income |
0 | 0 | 762 | 0 |
| Total Receipts Total Un/r & R |
143644.13 |
5837.50 149481.63 |
147265 | 0 147265 |
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| Payments | 2025 £ **Un/R ** |
£ R |
2024 £ **Un/R ** |
£ R |
|---|---|---|---|---|
| Trading | 132359.87 | 0 | 124123 | 0 |
| Other payments |
36191.79 | 0 | 152196 | 0 |
| Fundraising Expenses |
1800 | 0 | 1725 | 0 |
| Independent Examination |
0 | 0 | 0 | 0 |
| Total Payments |
37991.79 | 0 | 153291 | 0 |
| Surplus/deficit for period |
-12322.91 | -6657.02 | 0 |
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Registered Charity — Inverbrothock Playgroup $C003678 Statement of Balances Year to 31st May 2025
| Cash and bank | 34276.07 | 52384 |
|---|---|---|
| opening balances | ||
| Surplus or deficit | -12322.9] | -6657.02 |
| Cash and bank as at | 40281.12 | |
| year end | ||
| The final balance is | 40281.12 | |
| made of unrestricted | ||
| andrestrictedfunds |
pO
06/02/2026
Date of approval
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Note to the accounts – for the period ended 31[st] May 2025
1. Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustees 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. The trustees maintain a single unrestricted fund for the day-to-day running of the club.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
3. Trustee Remuneration, Expenses and Related Party Transactions
No trustees or connected persons received any remuneration during the year. No out-of-pocket expenses were reimbursed to trustees during the year
4. Grants/Donations Restricted Grants
| 2025 £ |
2024 £ |
|
|---|---|---|
| PhotographyCommission | 0 | 35 |
| Scotmid CommunityFund | 0 | 500 |
| Scottish Book Trust | 0 | 50 |
| Groundwork – Tesco Stronger Starts |
1125 | 0 |
| NHS Tayside Charitable Foundation |
4712.50 | 0 |
5. Governance Costs
unrestricted – 2024 £0
6. Staff Costs
FTE £132,359.87
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