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RS.
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Panmure Pre-School
“We make learning fun”
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TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS
For the period 18 May 2024 — 17" May 2025
Scottish Charitable Unincorporated Association (SC004563)
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‘www.oscrorg.uk
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Panmure Pre-school Charity No:SC004563 Annual Report & Financial Statements For the Period 18" May 2024 to 17" May 2025
CONTENTS PAGE
| Index | Page |
|---|---|
| Trustee Annual Report | 2-4 |
| Independent Examiners Report | 5 |
| Statement ofReceipts and Payments | 6 |
| Statement ofBalances | 7 |
| Notes | 8-10 |
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Panmure Pre-school Charity No:SC004563 Annual Report & Financial Statements For the Period 18'" May 2024 to 17" May 2025 ee
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TRUSTEES’ ANNUAL REPORT
ees The trustees are pleased to present their report and financial statements together with the independent examiners report for the year ended 17'" May 2025.
Charity Name Panmure Pre-school
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Charity Number $C004563
Principal Address ae
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Panmure Pre-school Charity No:SC004563 Annual Report & Financial Statements For the Period 18 May 2024 to 17" May 2025
TRUSTEES’ ANNUAL REPORT
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
Panmure Pre-school was registered as an unincorporated association with the Office of the Scottish Regulator (OSCR) on the 18" of October 1978 last update being 17" of November 2025. A constitution is in place for the running of the charit]57y.
Appointment of Trustees
The Board which meets regularly throughout the year, are the charity trustees. The trustees are appointed at the Annual General Meeting (AGM). Trustees can be co-opted during the year.
Organisation Structure
The aim of the playgroup is to promote the aim of the Scottish Preschool Play Association which is to advance the education of pre-school children so that they may take a constructive place in the community, and also the education of their parents and other adults, children and teenagers.
There are seven members of staff.
The trustees are responsible for the strategic direction and governance of the charity.
OBJECTIVES & ACTIVITIES
The advancement of education, the advancement of health, the advancement of citizenship or community development , the advancement of the arts, heritage, culture or science , the provision of recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended, the advancement of human rights, conflict resolution or reconciliation, the promotion of religious or racial harmony, the promotion of equality and diversity, the advancement of environmental protection or improvement.
Beneficiaries are: Children or young people/people with disabilities/people with a particular ethnic or racial origin.
ACHIEVEMENTS & PERFORMANCE
Panmure Pre- School works in partnership with Angus council and receives funding for eligible children of 2, 3 and 4 years of age. All children progressed well in curriculum for excellence early level. Reports, observations and inspections show children were cared for and given every opportunity to develop in all areas of the curriculum.
We extended learning through careful planning using the children’s interests and developmental needs. This includes enhancing learning in literacy, maths, health and wellbeing, science, religious and moral and social studies.
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Panmure Pre-school Scottish Charity No:SC004563
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
I report on the accounts of the charity for the period ended 17" of May 2025 which are set out on pages 6 tol0. —
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 I 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
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Which gives me reasonable cause to believe that in any material respect the following requirements have not been met: - 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.
Ail O2 + OMe
Date of signing
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Panmure Pre-school Charity No:SC004563 Annual Report & Financial Statements For the Period 18" May 2024 to 17" May 2025
STATEMENT OF RECEIPTS AND PAYMENTS
| 2025 | 2025 | 2024 | |||
|---|---|---|---|---|---|
| ee | £ | x | |||
| Unrestricted | Total | Total | |||
| Receipts | |||||
| Trading | 157,983 | 157,983 | 179,309 | ||
| TOTAL RECEIPTS | 157,983 | 157,983 | 179,309 | ||
| Payments | |||||
| Trading | 163,797 | 163,797 | 147,834 | ||
| Governance | |||||
| Independent Examination | 200 | 200 | - | ||
| TOTAL PAYMENTS | 163,997 | 163,997 | 147,834 | ||
| Surplus/Deficitforperiod | - | 6,014 | - | 6,014 | 31,475 |
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o,/ |
Panmure Pre-school Charity No:SC004563 Annual Report & Financial Statements For the Period 18" May 2024 to 17" May 2025
NOTES TO THE ACCOUNTS
1. Basis of Preparation
These accounts have been prepared on the Receipts and Payments basis in accordance with:
- a) The Charities & Trustees Investment (Scotland) Act 2005 b) The Charities Accounts (Scotland) Regulations 2006 (as amended).
There have been no changes to the preparation or to the previous year’s accounts.
-
Fund Accounting
-
a) Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity.
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b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for a specific purposes.
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c) Any purposes are set out below in the further notes
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Taxation
a) The charity is not liable to corporation tax or capital gains tax on its charitable activities
- b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.
4. Transactions with trustees and related parties
- a) No remuneration was paid to trustees or any persons connected with them during the year (2024-2025: £nil)
5. Staffing
- e There are 9 staff members
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Panmure Pre-school Charity No:SC004563 Annual Report & Financial Statements For the Period 18'" May 2024 to 17" May 2025
NOTES TO THE ACCOUNTS cont’d
| 6. | Trading | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2025 | 2024 | ||
| Individual Fees | 18,369 | 0 | 18,369 | 16,727 | |
| Angus Council Fee Applications | 139,614 | 0 | 139,614 | 162,582 | |
| 157,983 | 0 | 157,983 | 179,309 | ||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2025 | 2024 | ||
| 7. | Cost ofTrading | ||||
| Wages | 151,185 | 0 | 151,185 | 135,922 | |
| Training/Staffcosts | 1,545 | 0 | 1,545 | 0 | |
| Materials for Activities | 3,195 | 0 | 3,195 | 5,529 | |
| Cleaning | 223 | 0 | 223 | 0 | |
| Trips | 0 | 0 | 0 | 549 | |
| Insurance | 860 | 0 | 860 | 822 | |
| Subs | 196 | 0 | 196 | 0 | |
| Phone | 461 | 0 | 461 | 211 | |
| Software costs | 455 | 0 | 455 | 636 | |
| Resources and Miscellaneous | 25351 | 0 | 2,531 | 2,040 | |
| Snack | 1,851 | 0 | 1,851 | 2,125 | |
| BankCharges | 13 | 0 | 13 | 0 | |
| Equipment | 1,282 | 0 | 1,282 | 0 | |
| 163,797 | 0 | 163,797 | 147,834 |
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Panmure Pre-school Charity No:SC004563 Annual Report & Financial Statements For the Period 18" May 2024 to 17" May 2025
NOTES TO THE ACCOUNTS cont'd
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||||||||
|---|---|---|---|---|---|---|
|MOVEMENT|IN FUNDS|Opening|Closing|
|18/05/2024|Receipts|Payments|17/05/2025|
|£|£|£|£|
|Unrestricted|Funds|
|General|Fund|174,774|157,983|163,997|168,760|
|Total|174,774|157,983|163,997|168,760|
|Restricted|Funds|
|N/A|
|Total|0|0|0|0|
|Total|Funds|174,774|157,983|163,997|168,760|
|Purpose of Funds|
|General|Fund|Unrestricted|funds|for any|charitable|purpose|
|Restricted|Fund|Restricted|fund|for|restricted|spending whether from|
|Funder or fundraising|
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