2023-03-31-accounts

AUCHTERELLON UNDER 5'S FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 SC006946

AUCTrffERELLON UNtER S¥ S¢rttish chartty n￿l￿r. Co1?(a￿t ad(L-4S n¢fkl Cl￿e Elk)n AB419DB l of th• AÉ¢oogtrJn'4 thJsgs atp. aprthted mPWAnlvA1 by ￿ rrnrt¢ts at our ￿￿81 9orfftTrl fiwtin9 h8kJ in Novomber each year. G¢v•mlfVJ do¢um•nt aro 8a out In our Con$ut￿M. Our wry>)t••. •• r•cord•d n cur ConstitulKJn. aro 10 adva￿ the of pr￿￿1 ¢hlk1ren In Elbn., prov4 A 8alÈ Ènd satL8Mng tyaYor0￿ Fewts can tskg pwt then apprJpTh8t•', and ¢0 eneour oth•r Charila>￿￿¢tMtsS thwugh ¥knkh p8Mts may 14) ts )lthlr•n. In IheyeBr w operated as 0 2s group in Ekn. Thts year I￿5 ronlFiwJ to be •# • r•8ulI ol hW• 8•gn the grtsup The hus c4niinu•J to grow after ha¥lry to st8rt frrjn saatCTh In May 2021 llh group tslr OPPToximatety 70% for ihe rwty of the yw. We are conknukng avilbtyllty and have S￿n art increase in knt•r•st latsty. FundiaLgng durf the year hasconsk%ted otjtab at varwxw?￿•nd on I￿niti Mow eveni TfUStoo$ M)unoratlon and gxpm No ￿m￿ner8110n has been Pahl to tr￿%1188. Tr•4sww has r•intwrsal fty cosi of th• Payroll ryogram h Ihe y8ar. Rewv•J St th• ye•r •Ae 8m¢yJtsd to U.8W. rnnl• w• iirir•sbicl&Y. The As￿c￿tK￿.s Potty s io sufflLknt reswv85 lor Ihe ¢Jay ￿ ¢Jaycpèi•kn ofthe cth•fjty. Aupiovecl ay.'he TTusiee5 IIMfrb•iwr Paoe 1

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Au¢htèrellon Under $8 Year en(kd 31 March X)23 Statement of balaneos 2023 2022 Bank &nd cash In hand Ay 8t l April Surpluslldeficb"O for yoar As at 31 M¥ch 1.020 As at 1 Aprd Sl￿1￿8/(der￿lt} for sar As a131 March 1.020 Assets Equipment and toys Land and portacin al Brenfvkj Circ* All lurKIs ai8 unrestricted. Approvtdbythe Truste•• •nd81gn•don thw"rb•haff P39• 3

Auchterellon Under Ss Ind•p•ndgfit oxaminerfs report Ind#p•ndont •xamlftorfs roport to the trustees of Auclrterellon Undgr Ss l ￿pOrt on the accountg of the charity lor the year ended 31 March 2023 which are set out on pages 2 and 3. Re¥p¢¢tiv• r¢$pon8lbiliti•B of truttws and èxaminer The Ghaiity's Irustees are re3TX)nsible for the pwparation of the act￿nIS in accnrdance with the tem ol the CharIt￿S and Trustee Investment Iscouandl Act 2005 and char￿e5 Accounts IScDUandl Regulabons 2006. The charity trust￿ con$idèr that the audit requiremènt of Regulation 10 11)Idl of the AGGounts Regulat)ns é089 not apply. It is my rasponstr)ilty to examine the ac￿Unts a5 required undeT ¥tclion 4411llcl of the Act and to state whètsr particular matters ha%e cnme to my attentIc￿. Basls of Indepgndent •xamln•rfs Slatement My examination Is carried out in accordan￿ with Regulation 11 of the Ch8rilh?s Accounts IScotL¥ndl RegulatK)ns 20LE. An examlnatDn includes a review of the a¢xounbng records kept by tha charity and a comparison of the accounts presented wiui Ih05e iecords It also in¢ludc3 ¢on8Ldoration ol any unusual items or disclOSu￿S In the accounts, and seek5 explanabons from the trustefrs concerning any such matters. I he procedures underithen (Ju not p￿¥￿e all Ihe evidence thol would ba rgquirod in an audit. and consequently I do not express an audit opinion on Ihe view given by the accounts. Independ•nt examinerf8 8tatsm•nt In the course of my examinatLin. no matter has come to my aitentlLm". 1. which gives me reasonable caus¢ lo belve that In any malefral respect the requirements.. to keep 8¢eounling rocords in accordwce with ￿ttIn 44 (1 Ila) of the 2005 Act and Regulation 4 of the 20C6 A¢count5 Rogulations, and - to prepare eccounts whi¢h accord vAth the accounknng rec￿d5 and compw wlh Regulation 9 of Ihe 2006 ArKounts Re9ulatiorts; have not been met, or 2. to which In my opinion. aliention should te drawn in order to enable a proper understanding of ihe 3ccoiirlb lo ?e Tedihpr.