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** 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. 1. 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 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **----- Start of picture text -----**
11/09/2025
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Page 7 **----- Start of picture text -----**
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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