2023-12-31-accounts

Report of the Trustees and Independently Examined Financial Statements for Coylton Community Nursery

Year Ended 31 July 2023

Registered Charity Number SC004254

Coylton Community Nursery Year End Date: 31 July 2023

Charity Number: SC004254

Contents

Trustees Annual Report ................................................................................................... 1 Independent Examiner’s Report....................................................................................... 3 Payments and Receipts ................................................................................................... 4 Statement of Balances ..................................................................................................... 5

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Coylton Community Nursery Year End Date: 31 July 2023

Charity Number: SC004254

Trustees Annual Report

Current Trustees

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Other Trustees who served during the year

Contact Address

Recruitment and Appointment of Trustees

The Nursery Trustees are volunteer parents who work towards the terms set in the Coylton Community Nursery Handbook. Trustees are appointed on an annual basis and can serve on the committee for three years.

Governing Document

Coylton Community Nursery is an unincorporated association. The Nursery is administered in accordance with the terms of the Constitution.

Charitable Purposes

The Nursery aims to provide each individual child with a safe, healthy and stimulating environment where they can develop and learn through their experiences in play both indoor and out.

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Coylton Community Nursery Year End Date: 31 July 2023

Charity Number: SC004254

Summary of Main Activities and Achievements

Coylton Community Nursery is used by the community for ante and pre-school education, operating term time. The Nursery works in Partnership with South Ayrshire Council and continues to build on its good practices and reputation within the community.

Unfortunately due to changes in the accommodation used for the nursery a joint decision with the local council was made to close the nursery. The children stopped attending in December 2022 and the staff finished up in February 2023.

Trustees Remuneration and Expenses

No remuneration or expenses were paid to Trustees during the year.

Reserves

All funds are unrestricted. There was a deficit of £7555 however the nursery ceased trading in February 2023 and children stopped attending after the December 2022 holidays. The transactions include redundancy payments for staff and funds have been run down to a minimum to allow the accounts to be closed.

Approved by the Trustees and signed on their behalf

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Date:

16/05/24

Chairperson

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Coylton Community Nursery Year End Date: 31 July 2023

Charity Number: SC004254

Independent Examiner’s Report

I report on the accounts of the charity for the year ended 30 July 2023 which are set out on pages four to five.

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. The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 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

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

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.

Nam

Relevant Professional qualification or professional body: Institute of Certified Bookkeepers

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Address

Date: 16/05/24

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Coyhon Communty Nursery Year End Date= 31 July 2023 Charity Number.. SC004254 Receipts Fees and Funding Bank Interest Fundraising other Grants 21,730 47.973 194 30 4110 25,840 48.197 Payments Fundraising Expenses.. Fundraising Costs 56 50 Payments for Charitable Aclivities: Wages 28.289 Stattjtory Costs Rent Insurance Equipment Stationery Costs General Costs 38,960 3.486 17 219 6,054 583 599 1.328 8.993 33.339 55.189 G0Veman￿ Expenses.. Accountancy Total Payments 33,395 55.239 (Deficit) I Surplus for the year {7.555} (7,042) Page 4

Coylton Community Nursery Year End Date: 31 July 2023

Charity Number: SC004254

Statement of Balances

Bank and Cash in Hand Opening Balances Surplus /(Deficit) for Year Closing Balances	2023 £ 8,403 (7,555) 848	2022 £ 15,445 (7,042) 8,403

All funds are unrestricted

Approved by the Trustees and signed on their behalf

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Treasurer

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