AUCHTERLESS PLAYGROUP ACCOUNTS FOR YEAR ENDED 31 MARCH 2025
Auchterless Playgroup Independent examlner's report on the Accounts for the year ended 31 St March 2025 to the trustees/members of Auchterless Playgroup Scottish Charity Number SC005029 Respectlve responslblllties of trustees and examlner The charity's trustees are responsible for the preparation of the accounts a5 set out in pages four to seven in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of the Regulation 10 {1) (a) to (c) 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 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 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 in those records. It also Includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning 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 accounts. Addltfonal Information to SUPPOrt Accounts prepared For the financial year ending 31st Mar 2025 Auchterless Playgroup SC005029 has reported an operating loss of £14,044. In the last financial year, we collected significant cash grants. In this financial year, we spent most of this income on improvements to the garden area and invested in new resources. This has resulted in the operating loss this year.
Independent Examiner's Statement In the course of my examination, no matter has come to my attention: 1 . Which gives me reasonable cause to tlieVe that in any material respect the requirements to keep accounting records in accordance with section 44(1){a) of the 2005 Act and Regulati( 4 of the 2006 Accounts Regulati(s, and to prepare accounts which aCCd with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulatfons have not been met. eF
UCHTERLE ENDE S PLAY 2025 2024 Tan8ible fixed assets Tangible assets 101 10) 101 Current Assets Bank Accounts Debtors 43.454 57,291 43.454 57.291 Credltors Amounts falling due wrthin one year 1,307 1,307 1.099 1,099 Net current assets Loans due after more than one year Net buslness assets 42,147 56,191 42,147 Capltal Ac¢ounts Balance at start of permxl Net proflt Capital introduced Drawings 56,191 114.U.141 59,928 13,/361 42,147 56,191
AUCHTERLESS PLAYGROUP STATEMENf OF FINANaAL AcnvmE5 YEAR ENDED 31 MAR Unre5tri(ted Funds 2025 Total Funds 2025 Unrestricted Fund5 2024 Total Funds 2024 Incoming resources Incoming resources from generated funds Voluntary income Activities to generate funds Investment income 92.435 92,435 92,108 894 92,108 894 4,197 355 96,986 4,197 355 96,986 382 93.384 382 93,384 Other incoming resources Totsl Incomln8 resources 96,986 96.986 93.384 93.384 Resources expended C05t of generating funds Charitable activities Goverance costs Total resources expended L102 1,102 109,929 109,929 97,121 97,121 111.031 111,031 97.121 97.121 Net movement In fvnds 114,0441 114.0441 13.736) (3,7361 Total funds brought lorward 56,191 56,191 59,928 59.928 Total funds carrled forward 42,147 42.147 56,191 56.191
AUCHTERLESS PLAYGROUP DETAILED ANALYSIS OF MOVEMENT IN FUNDS YEAR ENDEO 31 MAR 2025 2024 General Fund Balance Blfwd ProflVILoss) for the period Voluntary Income from generated funds 56,191 (14,044) 59,928 13.7361 42,147 42,147 56,191 56,191 Total funds at 31 Mar TE 2025 2024 Turnover Donatlons Grants Fund Generation - Charity Shop Fund Generation - Fund Raising Charitable Activitses Other Income 894 4,197 92,435 3S5 92,108 382 96,986 Purchases Cost of Charitable Activities Dlrect Expenses Cost of Fund Generation - Fund Raising 1.102 Gross profit/(10ss) 95,88S 93,384 Overheads Support Costs - Printing and Stationery Support Costs - Maintenance Support Costs - General Expenses Management & Admin - Gross Wages Management & Admin - Professional Fees Management & Admin - Depreciation 2,291 12,094 9.353 84,737 1,454 1,73S 16,613 70,763 2,109 109,929 114,b441 97,121 13,7361 Profit