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← Newcastle Early Learning Nursery

2025-07-31-accounts

APPENDIX 3

Office of the Scottish Charity Regulator

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Independent examiner’s report on the accounts
Report to the Charity name
trustees/members of Newcastle Early Learning Nursery
Registered charity SC005983
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
01 08 2024 to 31 07 2025
( ber to include th
Respective the charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
audit requirement of 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 My examination is carried out in accordance with Regulation 11 of the Charities
examiner's statement 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, | do not express an audit opinion on the accounts.
independent examiner’s in the course of my examination, no matter has come to my attention [otherthan-that
statement disclosed-onthe attached page]
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have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper i ed. Date: F / 7 | 2%

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Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address: Fife Voluntary Action
Caledonia House
Pentland Park, Saltire Centre
GLENROTHES, Fife, KY6 2AL
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*Please delete the words in the brackets if theydo not apply. if the words do apply, set out those matterswhich have come to your attention on the

FE Disclosure section

ce

APPENDIX 2

c

$C005983

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fC f Receipts and payments accounts
yo Yes BX Forthe period | [JT tol_Dax JL_Monts —T__vear1
Section A Statement of receipts and payments
Unrestricted Restricted Expendable nieces Total funds Total funds last
funds funds encowmentfunds onowmentfunds currentTNE POnOperiod partoiod
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Ai Receipts
Donations, | ae
Legacies | eee |
149,326 | 149,326 | 173,549
Receipts from fundraising activities | [4153] |
GrossIncome trading receiptsfrom investments other than | egres| |
land and buildings
Rents from land
Gross receipts from& buildingsother charitable | ees |
activities 3,087 3,087 4,897
A1 Subtotal] ——_ 153,135 | 153,135 179,599
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets fT
Proceeds from sale of investments |
A2 Sub total]
A3 Payments
Payments relating directly to charitable
activities 167,696 170,978 164,790
Sovenanescoss i
ieee eee ae
A3 Sub total 167,696] }3,282| 170,978 164,790
A4 Payments relating to asset and
investment movements
Purchases of fixed assets fF
Purchase of investments Po
Aa Sub total[
Total payments [167,686 27 |Gael es| Tea0
(17,843) 14,809
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APPENDIX 2

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- §C005983
Section B Statement of balances
4 Expendable Permanent
Sategories Details — Restricted funds endowmentfunds endowmentfunds Toai— Total last period
to nearest £ to noarost £ to noarost £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year | 100,414 | aoo,ats | 94,300
Surplus / (deficit) shown on receipts and
payments a nt (17,843) (17,843) 14,809
Cash and bank balances at end of year 91,268 91,268 109,109
(Agree balances with receipts and payments
account(s))
Details, Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
=:
Total
Details Fund to which asset belongs Cost (if7 available) Currentavailable)value (if Last year
to nearest£ to nearest £ to nearest £
- — =
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
i —=
Details Fund to which liability relates ‘eee Last year
to nearest £ to nearest£
f= — —
Total
Signed by one ortwo trustees Date of
on behalf of all the trustees Signature Print Name approval
0S /it/zs
Sf ui/2s
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R&P - NELN 24-25/ Statement of balances

2

December 2007

APPENDIX 2

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Restricted funds of £12380 were awarded within finanial year 23/24 from National Lottery Fund for a Bringing Generations Together project. For financial year 24/25 we have spent £3282.45 from our restricted funds on our Bringing Generations Together project. All other funds are unrestricted.

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Type of activity or project supported pharma —— .
7 ———= Total
C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)
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Authority under which paid

C3b Trustee remuneration -

details

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

Number of £ trustees

C4b Trustee expenses - details

Nature of relationship

Transaction Balance amount (£) outstanding at Nature of transaction eriod end (EF

C5 Transactions with trustees and connected persons _ ee R&P - NELN 24-25 / Notes 3 December

December 2007

APPENDIX 2

$C005983

Additional analysis (2)

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||||||| |---|---|---|---|---|---| |5|Breakdown|of|unrestricted|funds| |Total|Total| |unrestricted|unrestricted| |funds.|funds|last|period| |Receipts.| |Donations|||| |||[|]| |pe| ||| |P|| |Rents from|land|&|buildings|fd| |Gross|receipts|from other charitable|activities|P|| |Sub|total|pI| |cross|ref|error| |Receiptsfrom|asset & investment|sales|ra| |Proceeds|from|sale|of fixed|assets| |Proceeds|from|sale|of|investments| |Sub|total| |ee||| |a GenanenS |GRA|AAR|Ree||cross|ref|error| |Payments|[| |arin| |Payments|relating|directly|to charitable|activities|-pT| |-| |oI| |[-| |(ss| |a|se| |sn|et|ae|ee|aa| |Sub|total|Bees| |cross|ref|error| |Payments|relating|to|asset|and|investment| |movements| |Sub|total| |To! payments|[SDESGE] (SST) Els] LS sl| |cross|ref|error| |tetrcante/oaments)|[Eas] LSS) Ee) DE)|Ee| |cross|ref|error| |Nature|and|purpose|of funds|

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R&P - NELN 24-25Additional notes (2)

December 2007

APPENDIX 2

Additional analysis (1)

Analysis of receipts and payments

1 Donations Un tri Expendable Permanent funAa Restricted funds endowment endowment Tefal is Total last period funds funds ta to nearest £ to nearest£ to nearest£ to nearest £ to nearest£ to nearest £ Total ==== = 2 Grants Unrestricted Total current 7 ie Restricted funds GsHea Total last period to nearest £ to nearest £ to nearest £ to nearest £ Fife Council 149,326 149,326 161,169

3 Gross receipts from other charitable activities

; Expendable Permanent pieconicied Restricted funds endowment endowment Totaf current Total last period funds funds funds period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Petty [1882 | [7582] cash (income) [__1,500 | [7,500| 7 Total 3,809 1,397 reference error - - - reference error reference error

4 Payments relating directly to charitable activities

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aa Restricted funds Expendableendowment endowmPerman ent Total ad Total last period
funds funds pe
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£
[ar] [SS 125,813] [179,439
|[4.418]12,962| [~ [12,9621413] [2.208[80||
[659] [4]
ee605] | ___ 2,069] 875) |___24,240|
Snack/Carering | ee |
Sundries SSCS 95 8 06]70) [i{ 9,870 95 , 537179
[4,500] [J] [4,500
Recounts and payroll (Governance) [2,863] [~ [2863] [2,678
Total mane167,696 3,282 4,213]170,978 |164,790
reference error - - - reference error reference error
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R&P - NELN 24-25Additional notes (1)

December 2007

APPENDIX 2

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Additional analysis (3)
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6 Breakdown of restricted funds

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Total|restricted|Total|restricted| |funds|funds|last| |period| |Receipts| ||e| |-| |ey| |Income|fram|investments|other than|land|and| |buildings| |Rents from land & buildings|||[|]| |Gross receipts from other charitable activities|Fe| |Sub total|ea| |Receipts from|asset &|investment|sales| |Sub|total| |Sees|ESS|| CSG|| ES|| Sae||||EE| |Payments| |[| |es| |mz| |Payments|relating|directly|to charitable|activities||| |a| ||| |a| |Preparation|of annual|accounts|fe| |=| |Sub total|ESET| |cross|ref|error| |Payments|relating|to|asset|and|investment| |movements| |Purchases|of fixed|assets| |Sub|total| |Pedi:|EES] (ES LSS) ee] ae) ET| |Transfers|to|(from)|SuplsfundsHet|reoeipts/(ongpayments) eye [EEN]ET]Ee]CEEEGyEE|Ge|RS)Ee|e|PyGesEecrosscross|refref|errorerror|PEET| |aand purposeof|funds|_|

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R&P - NELN 24-25,Additional notes (3)

December 2007

NewCastle

Nursery

Newcastle Early Learning Nursery Trustees’ Annual Report | August 2024 to July 2025

Charity contact information

Newcastle Early Learning Nursery

Scottish Charity Number: SC005983

Telephone number: 07368296890

Email address:

Website — N/A

Twitter / Facebook/ Social Media profile name: Newcastle Nursery

Charity Trustees

Name all of your charity trustees for the period, and the date they left if they were not in post for the whole year

For period of April 2024 — July 2025

,

Objectives and activities

This charity was set up to allow the people of Newcastle to have access to Nursery tuition that was within their community to help maintain a close-knit community but also as a means of assisting parents to have trust and knowledge that their children would be cared for and provided with the pre-school education set out by the Scottish Government. As Newcastle is a self-contained area of Glenrothes that does not have a local authority run nursery, Newcastle nursery has provided a vital service for the children and parents within the community. This allows parents the opportunity to determine where their child is educated, and this is done without prejudice to everyone within the local community.

At Newcastle nursery we strive to continually improve the service provided. Staff are committed to professional development and together alongside stakeholders of the setting, we share the same vision and values that make up our nursery’s aims:

°To provide a welcoming place for all our users and families, to build partnerships with parents and carers to tailor care and support for each individual child.

To provide a safe and nurturing environment where the children are supported to build skills for life, promoting wellbeing, resilience, independence, and achievement.

*To provide an inclusive, stimulating environment, with high quality learning experiences where children are encouraged to lead their learning and develop their own interests.

*To allow freedom and choice within play experiences that are filled with learning opportunities, where the children can challenge themselves and their abilities to achieve their full potential.

sHave weekly forest sessions, exploring our local community and making sense of the world around us by enjoying real life experiences.

eSupport each child to become:

Our Values

We have a clear understanding of our values at Newcastle Nursery.

Nurture — Providing a caring, settled, and stable environment where children feel their well-being is at the heart of the nursery and adults support their physical, mental health and emotional wellbeing through supportive and responsive approaches

Respect — promoting a culture of tolerance, inclusion, diversity, equality, fairness, and opportunity

Achieve — Together we recognise, support, and celebrate our learners’ achievements and developments in nursery, at home and in the community through promoting their curiosity, investigation, discovery, and enquiring minds

Structure, governance and management

Type of governing document

Our governing document as a charity nursery is the Early Years Group Constitution, Early Years Scotland.

Trustee recruitment and appointment

A meeting with the detailed explanation of the roles and responsibilities of committee members was held to recruit new members to the committee. The meeting allowed parents to gain an understanding of what the roles and the responsibilities are within the committee.

Achievements and performance

August 2024 — start of Oct 2024 (Term 1)

Returning in August we had 15 children enrolled, which was lower numbers for us. It is projected that we will have lower numbers for the first 3 terms and then back to capacity come April 25.

The nursery team finalised the improvement plan which details their improvement priorities for the year ahead which became clear through their continuous self-evaluation throughout the year.

The nursery improvement priorities for the year ahead are:

We continued with our ‘bringing generations together’ project with a local care home. This is funded by National Lottery Fund for the next 2 years. We created an activities calendar with planned, purposeful activities between the children and residents. (See photos below of the activities calendar)

All staff attended annual child protection refresher training, health and safety and fire safety training.

Oct 2024 — Dec 2024 (Term 2)

We kicked off term 2 with 16 children enrolled.

The nursery staff attended cued articulation training and have implemented cued articulation group times with the children within the nursery week.

There was some great use of the CIRCLE resource where staff reviewed the nursery using the Literacy Rich Environment Tool and created an action plan to ensure the nursery environment was inclusive.

Review and planning meetings are held termly for all staff, with reflection on the previous term and looking at goals set in term 1 and what's been achieved.

Staff attended various training courses such as food hygiene, digital technology, infection control and early maths.

Jan 2025 — April 2025 (Term 3)

We now have 17 children enrolled with numbers projected to pick back up in term 4.

We had our care inspectorate inspection week commencing 13" January, this was very positive, and we were graded the following:

We employed another EYP who works 7.5 hours per week to support with lunch time experiences.

The nursery participated in the local authority’s sustainable rate survey to help with setting the sustainable rate that partner providers will receive from local authority for funded children as we move forward with rising costs.

Committee meetings are held once per term, minutes for these meetings are stored within the nursery.

The manager meets with each staff member each term to discuss their key groups next steps in their learning.

The manager met with the headteacher of the school and created a transition programme for those moving on to P1.

The nursery team started the transitions for those moving on to Primary 1 with visits to the P1 environment, formal transitions to begin after the Easter break.

FareShare is going really well and supports with regular fundraising while also supporting families with the cost of living as well as helping the environment. Once a week (if there is food available) the nursery collects surplus food from local shops and sells these items to families at a suggested price of £1 for any 6 items.

Nursery staff developed a family learning shack in collaboration with the school we are attached to. It contains sections on the following themes:

eHome learning opportunities eLending library eParent wellbeing eFood pantry

The family learning shack has been warmly received by families of both the school and nursery and some good feedback has been received.

oamaa|

May 2025 — July 2025 (Term 4)

We are now almost at capacity with 22 funded children and 1 nonfunded.

Transitions for children moving on to Primary 1 were now in full swing with transition activities taking place every week. The nursery worked closely with the local school and held a joint parent information and class visit for parents.

Two staff members leading on maths continued to attend Education Scotland’s Supporting Early Mathematical Development series and they participated in the early numeracy showcase where they developed a PowerPoint presentation based on all numeracy related improvements we have made over the last few years and delivered this at a national level.

Stay and play sessions are happening once per term with a focus each time such as numeracy, literacy or health and wellbeing to support parents to understand the importance of learning through play.

Monthly Bookbug sessions have been taking place for the last while and have now been opened to the community to come along and explore early literacy with their children under 5 years old.

June saw the improvement plan being reviewed and a new one put together using all of the self-evaluation evidence from throughout the year.

We ended the term with an end of term party where we had a disco, bouncy castle, soft play, character meets, and party foods. All children and parents were invited along to celebrate a great year of nursery. The nursery sawa total of 7 children move on to Primary 1. Our numbers are looking more positive going into August 2025 with a total

TO

of 21 children, we have another intake in January and then again in April 26 which will take us back to full capacity of 24 children.

Financial review

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Annual Expenditure
Aug 23 to July 24
£(17,843.33)
Va
of
= Income \
w Expenditure
« Surplus
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This year we are showing as in a financial deficit of £17,843.33 due to our numbers being lower for the first 3 terms. In response to this, we have implemented stricter budget controls to ensure financial stability going forward. However, it is important to note that we remain in a strong position and not short of funds in the bank.

Looking ahead the projected intake of children for August 25 is strong and significantly more positive than previous forecasts. This increased intake is expected to strengthen our income position in the next financial year.

Statement of the charity’s policy on reserves

It is important for Newcastle Early Learning Nursery to have an appropriate level of reserves in place for potential future expenditure. In addition to this, the proceeds of a fundraising campaign may need to be held in reserve until they can be appropriately used.

However, we recognise that as a charity, we need to balance this with our duty to spend our income on charitable activity to further the values, vision and aims of the nursery.

We have a clear Reserves policy in place, and the Committee carry out a regular assessment of the nursery’s needs to determine the amount of reserves required.

The current level of reserves held as of July 2025, of £35,000, considers the following:

The reserve funds are held in the same bank account, but all committee members are aware of the amount of funds that are restricted.

The amount is regularly monitored by the committee to reflect any necessary changes to the required level of reserves.

Future plans

For the future, we wish to continue to provide a valuable resource to local community, upskill staff and help provide a safe and effective preschool environment that helps individual children to reach their full potential.

Additional information

Declaration

Signed on behalf of the charity trustees:

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Designation Clhaiareesony
Date a Koerner. ZOZS.
Date J Novembel 2902S
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