Bishopbriggs Village Nursery Scottish Charity No- SC006583
Annual Report and Financial Statements
For the year ended 31 July 2025
Bishopbriggs Village Nursery
Contents
| Pages | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Receipts and Payments Account | 4 |
| Statement of Balances | 5 |
| Accounting Policies and Notes | 6 |
| Report of Independent Examiner | 7 |
Trustees' Annual Report
For the year ended 31 July 2025
The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 July 2025.
Reference and Administrative Information
Charity name
Bishopbriggs Village Nursery
Charity No
SC006583
Address
Bishopbriggs Community Church 21 Park Avenue. Bishopbriggs. G64 2SN
Trustees
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1
Bishopbriggs Village Nursery
Statement of Receipts and Payments for the year ended 31 July 2025
| Receipts Grant Funding from East Dumbartonshire council Other Income Other Grant Income Donations Fund Raising Activites Polo/Sweatshirt Sales Total receipts Payments Fundraising costs Cost of charitable activities Wages & NI Pension Rent Membership and Insurance Play equipment and materials Nursery equipment and materials Food and drink Outings and Events Wage Service Fees / staff training Cleaning Other Expenses Stationery Polo/Sweatshirts Advertising Total payments for Charitable Activities Governance costs Accounting and Independent Examiner Other Total Governance Costs Total Payments Surplus/ (Deficit) for the year |
Restricted Unrestricted Funds Funds £ £ - 144,335 - - - - - - - 3,089 - - - 147,424 - 20 - 107,871 - 2,580 - 15,655 - 4,713 - 735 - 3,008 - 7,652 - 2,507 - 251 - 5,390 - 722 - 623 - - - - - 151,708 - 720 - - - 720 - 152,448 - -5,024 |
Year ended 31/07/2025 £ 144,335 - - - 3,089 - 147,424 20 107,871 2,580 15,655 4,713 735 3,008 7,652 2,507 251 5,390 722 623 - - 151,708 720 - 720 152,448 -5,024 |
Prior Year ended 31/07/2024 £ 147,556 2,028 - 2,202 908 61 152,754 339 100,956 2,001 14,880 2,606 2,372 517 12,225 4,403 25 5,270 41 451 - - 145,746 720 - 720 146,806 5,948 |
|---|---|---|---|
Page 4
Bishopbriggs Village Nursery
Statement of Balances as at 31 July 2025
| Note Opening cash at bank and in hand Surplus / (Deficit) for the year Equipment / stock purchased Closing cash at hand and in bank Bank and Cash Balances Bank account Cash account Reserves 3 General Fund Redundancy Fund Other assets - unrestricted fund Equipment and Toys - at Replacement Cost Polo/sweatshirts - Stock at Purchase Cost Prepayments 4 Liabilities (Unrestricted fund ) 5 Signed by one or two trustees on behalf of all the trustees |
Restricted Unrestricted Funds Funds £ £ - 99,238 - (5,024) - (1,058) 0 93,156 Signature Name Date of approval |
Total 2025 £ 99,238 -5,024 (1,058) 93,156 93,100 56 93,156 87,261 5,895 93,156 25,225 - 1,556 1,458 |
Total 2024 £ 92,528 5,948 811 99,287 98,897 390 99,287 93,392 5,895 99,287 25,225 - 1,464 2,204 |
|---|---|---|---|
Page 5
Bishopbriggs Village Nursery
Notes to the accounts - for the year ended 31 January 2025
1. Accounting policies
1.1 Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Invetment (Scotland) Act 2005 and the charities Accounts (Scotland) Regulations 2006 (as amended).
1.2 Nature and purpose of funds
Unrestricted funds are those that may be used at the discretion of the trustes in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day to day running of the trust
1.3 Change in basis of accounting
There has been no change to the accounting policies since last year
1.4 Changes to previous accounts
No changes have been made to accounts for previous years.
1.5 Income
Fee income and bank interest is accounted for when received. Grant income is recognised when received in Receipts and Payments account. The accounts are prepared on a consistent basis.
2 Taxation
The nursery has charitable status and is exempt from taxation. The nursery is not registed for VAT and accordingly any such irrecoverable tax is included in the expenditure concerned.
3 Reserves and Funds
The General Fund is held to finance the main activities of the nursery of which funds held for purchase of outdoor and enhanced learning resources.
The Redundancy Fund is a provision. At 31 July 2025 this provision was £5,895 (2024 - £5,895)
It is proposed to transfer some of the General Fund into a contingency Reserve to hold a reserve for the possibility of incurring unusual expenditure - e.g. fulfilling our obligations under new policies for full time nursery hours.
4 Debtors
| Amounts falling due within one year : Prepaid to Early Years Scotland - Membership and Insurance Prepaid to Care Inspectorate - Continuation fee 5 Creditors Amounts falling due within one year : Accruals Due to HMRC PAYE and NI Due to Now Pensions |
2025 £ 1,397 159 1,556 2025 £ 852 0 606 1,458 |
2024 £ 1,305 159 1,464 2024 £ 852 788 563 2,204 |
|---|---|---|
6 Management Committee's Remuneration and Expenses
The management committee received no remuneration nor reimbursed expenses during the year. Remuneration to employees during the year amounted to £105,220 (2024 - £100,548)
Page 6
Independent Examiner’s Report to the Trustees of Bishopbriggs Village Nursery.
I report on the accounts of the charity for the year ended 31 July 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 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 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 any 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 on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention.
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
• 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 my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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11/09/2025
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Page 7
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shopbriggs Village Nursery
atement of Balances as at 31 July 2025
Restricted Unrestricted Total Total
Funds Funds 2025 2024
Note £ £ £ f
Opening cash at bank and in hand 99 238 99 238 92,528
Surplus / (Deficit) for the year ; (5,024) 5,024 5,948
Equipment / stock purchased . (1,058) (1,058) 811
Closing cash at hand and in bank 0 93,156 93,156 99,287
Bank and Cash Balances
Bank account 93,100 98,897
Cash account 56 390
93,156 99,23/
Reserves 3
General Fund 87,261 93,392
Redundancy Fund 5,895 5,895
93,156 99,287
Other assets - unrestricted fund
Equipment and Toys - at Replacement Cost 25,2229 25,225
Polo/sweatshirts - Stock at Purchase Cost - -
Prepayments 4 1,556 1,464
Liabilities (Unrestricted fund } 5 1,458 2,204
Signed by one or two trustees Signature
a a
Date of approval
8/10 [25
Page 5
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