APPENDIX 3 S(OlLIs1- i ihL>rily ReLulLIof Independent examiner's report on the accounts Report to the Charity name trusteeslmembers of ROTHIEMAY & DISTRICT PLAYGROUP Reglstered charlty SC005450 number On the accounts of thé charity for the period Period start date Month Period end date Month Oay Year Year 01 04 2024 to 31 03 2025 Set out on pages jreniembei lo iiidvde the pa9 numbers of8tsdi&"on818heetsl Respective The charity's trustees are responsible for the preparati04 of the accounts in accordance responsibilities of with the terms of the Charrties and Trustee Investment (Scotlandl 2005 Act 2nd the trustees and examiner Charities Accounts (Scotlandl Regulations 2006 (as amended) Tb.e charity trustees consider that the audit requirement of Regulation 10111 (d) of the Accounts Regulations does not apply. It Is my responsibility to examine the accounts as required under sectiop. 4411) {ci of the Act and to state whetler paCUlar matters have come to ry attention. Basls of Independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examlner's statement Regulations. An examination includes a review of the accounting records kept by the charrty and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or clisclosures in the accounts anci seeks explanations from the trustees concerning any such matters. The proCedUS undertaken do not provide all the evidence that would be required in an audit and, consequenity, I do not express an audit opinion on the view given by the accounts. Independent examiner's In the course of my examination, no matter has come to my atlenlion statement wh gives me reasonable cause to believe that in any material respect the requirements". to keep accounting records in accordance with section 44{1} la) of the 2005 Act and Regulation 4 cf Ihe 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which. in m inion, attention should be drawn in order to enable a proper nts to be reached. Signed.": Name: Relévant professional qualification(s> or body (If any): Date: Address: 'Please delete the word5 in the brackets il they do not apply. If the words 0¢ appty, s&1 out those matters which have come to your altenlion on Ihe following page. QSCR will accept digital or typed signaluY¢$
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose
ROTHIEMAY AND DISTRICT PLAYGROUP ScOlSH CHARITY NO: SC005450 TRUSTEES ANNUAL REPORT 2024-2025 Principle Address and Trustees as at 31 March 2025: Rotli iemay and District Playgroup. The Charity Trustees are drawn from the parent-led committe8 including the below m&mbers: No other Trustees were appointed during this accounting period. CHARITY GOVERNANCE AND TRUSTEE SELECTION The Charity is an incorporated associ8tion and is governed in accordance with a written constitution. The charity does noi have a website, but the constitution is available upon request. The trustees arp. all parents and volunteers and are selected by election at the annual AGM. CHARITABLE PURPOSE The aim of Rothiemay and Distrlct P18ygroup is to advai)ce the education and development of pre-school and younger children with the emph8sis on outdoor pl8y. Thè Charity further alms to assist and include parentslcarers in this development. SUMMARY OF MAIN ACTIVITIES AND ACHIEVEMENTS The playgroup had ? reasonable year keeping consistent numbers since Term 1 leaving an over811 defiGil of £1,459 for the year. However, we have maintained a healihy bank balance aLlowed us to run as normal. Ch8rityTrustees have undertaken 2 new employments in the year, keeping staffing numbers 8t ACCOUNTS -SUMMARY NOTES TOAID REVIEW The chafity ends the financialyear in a fair position based on the level of reseNes available. Expenditure-266.895 Income- £65,436 Balance in Bank- £44,581 Cash In Hand- £68 Tesco Card Balanc8 - £422 Deficit- £1,459
COMMENTS Main source of Income for 2024125 was from the Moray Council Main source of expenditure for 2024125 were Wages and PAYE Recorded deficit caused by child numbers and high staffing costs. however, we require the same staffing numbers whether it be 6 or 12 children. Numbers are setto decline again after August 2025 where the income here will be affected. FINANCIAL UPSIDES FOR 2024- 2025 We have still maintained a healthy bank balance through the year which meant we could continue as normal even though running at a deficit. Donations received totalled £1,250 which was used to cover increased snack costs saving a parent contribution each term. FINANCIAL DOWNSIDES FOR 2024-2025 Attendance- The playgroup has seen 10 children this year but with increasing running costs has still seen a deficit again this year. High staffing costs due to the operating model. Further fundraising will be carried out overthe next few months to cover any running costs for the start of the new financial year. InternetlTelephone. costs are still high and d ue to the rural location f inding a new cheaper provided is pioving diff icult. To be investigated over the next few months by the new committee. Only one fundraising event was carried out this year resulting in lower fundraising income, but 2 events are planned before the end of2025. PEThY CASH I SNACK FEES Seeing a large increase in Snack costs this year but with the increased food costs and the new guidance from the council regarding food provided to the children this was expected. Since Easter 2025 practitioners have been trialling just having a morning snack rather than both morning and afternoon to see ifthis will bring down costs. The kids benefited with fflore outside play in the spring days. POLICY ON RESERVES No policy stated. Reference should be made to the constitution for all these rnatters. DETAILS OF DEFICIT Deficit noted in accounts for 2024- 2025 due to lower chiLd numbers and staffing costs. We are unable to change Staffing numbers as this is how the model is run. The charity was able to draw upon bank reserves to make up the deficit. Child numbers are predicted to tall from August 2025 with S leaving the playgroup and only 2 coming in. We have also predicted even lower numbers from August 2026, therefore a review of staffing and viabilitywould be required ifwe do not attract more parents to the nursery. This is something that all trustees and parents are aware of. We are working on makingthe playgroup more visible to parents in the local area. Charity fundraising onLy received £740 this year through one event. Our main event is held on a 2 yearly b8sis and will be held again in December 2025. We are hoping that this will gain the pLaygroup around £2,000 for newgarden equipment and to cover running costs.
CONCLUDING REMARKS The Charity Gontinues to deliver high quality Early Leaining and Childcare tor the children and families of Flothiemay. The new trusle8s and committee m8mbers will conlinue the process of providing support, Eovernance and improvements to the setting. Treasurer. RothiemJy PLaygroup.
Rothiema & District Pla Scottish Charit Number: SC005450 rou Recei ts and Pa ments Account For Period 1st A ril 2024 to 31st March 2025 2024 2025 Receipts Moray Council Placement Funding Moray Council Additiona l Funding Snack Fees Session Fees Fundraising (less Float} Donations Miscel laneous Income 52,245.41 £ 60,899.20 1,134.97 474.20 817.50 860.00 1,250.00 469.03 872.25 2,836.70 1.328.46 120.00 57,871.85 65,435.87 Payments Wages and PAYE Staff Couries Cala Insurance Playgroup Consumables Playgroup Equipment/Resources Trip and Party Expenses Snacks and Milk Admini5tratiori Expenses Fundraising Expenses Telephone Miscel laneous Expenses 49,340.89 124.28 55.453.87 292.91 401.38 57.94 3,726.37 633.30 1,792.90 2,301.78 122.13 958.14 243.78 7.014.03 692.00 1,677.72 1,538.81 147.78 727.54 1.783.95 1,154.40 £ 63,290.78 £ 66.895.12 15,418.931 Surplus / (Deficit) for period £ 51,949.56 Opening Balance £ 46,530.63 Closing balance £ 11,459.251 46,530.63 £ 45,071,38 Statement of Balances as at 31 March 2025 £ 46,273.94 Bank - Current account 256.69 Cash in hand £ 44,581.37 490,01 £ 46,53Q.63 Closing Balances/General Funds £ 45,071.38