29 March 2022
ANDERSON&CO
CHARI ERE) AQCOUX'TANI"S
OSCR
9 Rwerside Drive
DUNDEE
DDI 4NY
15 Boyndie Strttt
Banff A845 IDY
T. 01261818463
E.. enquires@anQersonc&co uk
Wvlll. 3nders)i)¢a.co.ak
Dear Sirlmadam
Please find enclosed a copy of the 2021 accounts for the above named client foryour files.
Yours faithfully,
Encs
e.É¢JrtknthrnVScrA￿ndllrnI•#
CA
CwDy ND.. SC493950
Ptwsleryd•4kke￿ f**Ats4$10Y
CA
Chartèred
Accountants

8anff PTe&hool Playgroup &
Paront and Toddlern Group
SC004816
For th• Yoar Endod Xl Aprll 2021
2021￿21
2(i19-20
RECEllYS
Fees
Gronts
Dortations
Fundraising
Bank Intcrcst
,Misc Soles
TOTAL RECEIPTS
£71.619
£6.125
£50
£4,893
£1
£0
£130
£82 688 £104J88
£90.347
£5,088
£0
£8,823
PAYMELYrs
Wages and InlAnd Revenue
GryKeTies for snack etc
Fquipmerit
Trips and Outgoings
Insulance, Registration, Famij). Centre Donation aJKI Disclosures Misc Expenses
ACcounta￿Y
Pefvsion
Art & Crafts
Photographs
Raftle Prizes
Embn)idcry
Donations
Mis¢ Expenses
Rent
Sub5criptior
Stationary, Postage. advcrtising and Photr¢opying
TOTAL PAYMKiwrs
£82,566
£1.047
£4,448
£330
£882
£1.631
£1,914
£l49
£64,495
£943
£5,526
£858
£463
£1,313
£352
£0
£1,282
£777
£350
£0
£403
£602
£0
£616
£77,980
£1217
£132
£0
£659
£4,097
£317
£72
Surp1￿(De1]ets) for Year
-£16.773
£2
P¥• bd

StstemeDt of Balan¢eg- As at 30 Apnl 2021
u￿￿tI￿¢ted FRestii¢ted
£30.789.
-£16,772.98
£14,016.02
2021
2020
£30,789.00 £18,785.00
-£16.772.98 £26,408.Ix>
£14.016.02 £4S.193.IX)
Opening C&sh in hand and at Bank
Surplus / (Defecit) for year
Closing Cash in Iwid and at Bank
£0.00
Bank and Cash Balances
Bank Deposit Account
Bank Redundancy A￿Unt
P¢ty Cash
£17.713.
£10.001.59
£O.(K)
£27.715.41
£0.
£17.713.82
£10,001.59
£0.00
£27.715.41
£0.00
£O.(M)
Other A￿ets- Unrestirted Fond
Play Equipment (estimated value)
HMRC Overpayment
Fees yet to be rec¢iv¢d for April 2018
£5,￿)0.(￿1
£5.(KK).00
Liabilities- uDreJtri¢ted fund
Ind¢p¢nd¢nt Examiners fe¢

Independent Examiner's Report to tbe Trustees of Banff Pre-school
Playgroup
I report on the a￿OUnts of the charity for the year ended 30th A￿11 2021.
Respteeive respollsibili¢KJ of trustttj and ex*miTher
The ¢lwity's trusiees are responsibL¢ for the prepatation of the accounts in acc4)rdance with
Ihe ternts of the CE￿ItieS and T￿￿te¢ InvestJDeDt (Scotland) Act 21K)5 and the Charities
A¢counts (Scotland) Regulations 2006. The charity trustees consider that the audit
requirement of Regulation 10(1) (d) of the 2tM)6 AC￿Unts Regulations does not apply. It is
my responsibility to cxaminc the accounts as r¢quired under section 44(1) (c) of the Act and
to state whether particular matters bave cA)me to my attentio
B851$ of independent ex2miner's statement
My examination is carried out in accordanc¢ with Regulation I l of the 21M)6 Accounts
Regul*ions. An examination includes a review of the accounting records kept by the Charity
and a comparisoll of the xcounts presented with thos¢ r¢cords. It also includes consid¢rntion
of any unusual items or disclosures in the accoun￿ and seeks expla￿li00S from the trustees
¢onc¢rning any such mattern. The proctdures undertaken do not provide all the eNrydence tbat
would bc required in an audiL and conso4u¢ntty I do not ¢XPT¢SS an audit OPiDiOll on th¢ vi
given by the accounts.
Independcut ¢xamin¢rf¥ Jtat¢m¢nt
In the course of my examirjation, no matter has come to my attention JwFrich gtves me
reasonable cause to believe that in any Matcr1￿ Tcstttt the requirements:
to kccp accowiting recotd$ in 8¢¢ordance with Section 44(1) (a) of the 2005 Act and
Regulation 4 of thc 2006 Accowits Regulations
to prepare accou[￿ which accord with the accounting re￿rdS and comply with
Regulation 9 of the 2006 AQ￿UDts Regulations have not l£en meL or
2. to which, in my opinion. attenlion should be drnvm in order to enable & proper
understanding of the accounts to be reache41
ApproTred by:
15 Boi'ndic Strc¢t
BantT
AB45 IDY
28 JglluaTr 2022