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 pa￿CUlar 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 proCedU￿S 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
ScO￿lSH 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