## Countess Playgroup ## Accounts ## 30 June 2025 Registered Charity No: SC006116 ## **Countess Playgroup Contents** ||**Page**| |---|---| |Business information|1| |Approval statement|2| |Accountants' report|3| |Profit and loss account|4| |Balance sheet|5| ## **Countess Playgroup Report of the Trustees For the Year Ended 30th June 2026** The trustees present their report with the financial statements of the charity for the year ended 30th June, 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March, 2005. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity Number** SC006116 ## **Principal address** Countess Playgroup Bleachingfield Centre Countess Crescent Dunbar EH42 1DX ## **Trustees** Liz Hemsley resigned 4th January 2026 Laura Smith Treasurer Vicky McCelray resigned 4th January 2026 Sara Crowe appointed 4th January 2026 Cloe McKeagan appointed 4th January 2026 ## **Independent Examiner** Kirsten Harper Limited 6 Ancroft Broxburn Dunbar EH42 1QF ## **Bankers** Bank of Scotland 95 High Street Dunbar EH42 1ER ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is governed by its constitution. ## **Risk Management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place reasonable assurance against fraud and error. ## **ON BEHALF OF THE BOARD** Trustee L. Smith 26/03/2026 1 **Countess Playgroup** ## **Approval statement** I approve the accounts which comprise of the Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the accounts, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing Kirsten Harper Limited with all information and explanations necessary for their compilation. L. Smith 27th March 2026 2 ## **Countess Playgroup** ## **Independent Examiner's Report to the Trustees of Countess Playgroup** I report on the accounts of the charity for the year ended 30th June, 2025 which are set out on pages 4 to 6. ## **Respective Responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2025 and the Charities Accounts (Scotland) Regulatin 2006. The charity trustees consider that the audit requirement of Regulation 10 (1) (a) to © of the 2006 Accounts Regulations does not apply. It is our responsibility to examine the accounts as required under section 44 (1) © of the Act and to state whether particular matters have come to our attention. ## **Basis of independent examiner's statement** My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion n the view given by the accounts. ## **Independent examiner's statement** In the course of my examination, no matter has come to 1. which give me reasonable cause to believe that in an - to keep accounting records in accordance with Section 4 of the 2006 Accounts Regulations - to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Kirsten Harper Kirsten Harper Ltd 6 Ancroft Broxburn Dunbar EH42 1QF 27/03/2026 3 ## **Countess Playgroup Profit and Loss Account for the year ended 30 June 2025** |Fees
Donations
Fundraising
Interest Income
**Expenses**
Cost of goods bought for resale or goods used
Wages, salaries and other staff costs
Rent, rates, power and insurance costs
Telephone, fax, stationery and other office costs
Accountancy, legal and other professional fees
Other business expenses
**(Loss)/profit**|**2025**
**£**
18,086
333
-
34
18,453
2,617
16,172
2,295
49
940
50
22,123
(3,670)|**2024**
**£**
15,779
40
4,548
-
20,367
730
14,571
2,193
64
900
390
18,848
1,519| |---|---|---| 4 ## **Countess Playgroup Balance Sheet as at 30 June 2025** |**Assets**
Fundraising Account
Cash and Bank Balances
**Liabilities**
Other liabilities and accruals
**Net business assets represented by**
Capital account:
Balance at start of period
Net (loss)/profit|**2025**
**£**
3,266
2,750
6,016
3,500
3,500
2,516
6,186
(3,670)
2,516|**2024**
**£**
3,608
2,968
6,576
390
390
6,186
4,667
1,519
6,186| |---|---|---| 5