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2025-04-30-accounts

Erskine Community Nursery SCIO Trustees’ Annual Report and Accounts for the year ended 30 April 2025

Scottish Charity number SC007210

Current Trustees

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Resigned in Year

None

was previously listed as a trustee but was never formally appointed. She holds a position as fundraiser for the nursery.

Recruitment and Appointment of Trustees

All of the nursery’s trustees are appointed or reappointed by the members at our annual general meeting (AGM). Parents of children attending the nursery can enquire about nomination for appointment to the board in advance of the AGM and will be considered at this point.

Contact Address

St Anne’s Primary School Park Drive ERSKINE PA8 7AE

Governing Document

The nursery is a charitable incorporated nursery (SCIO) and the purposes and administration arrangements are set out in our constitution.

Charitable Purposes

Our purposes, as recorded in our constitution, are to provide pre-school to the children of Erskine Community Nursery and to promote and fundraise for facilities for public use.

Activities and Achievements

In the year to April 2025, a successful fundraiser was held to raise funds for puddle suits for the children, as well as generally to support the nursery.

Reserves Policy

It is the policy of the nursery to retain reserves to cover a year’s running expenses as well as winding up costs. The nursery held free unrestricted reserves of £307,270 at year end, which is sufficient to satisfy the policy conditions.

Trustee Remuneration and Expenses

The trustees did not receive any remuneration or expenses for their duties as trustees during the year.

Approved by the trustees and signed on their behalf

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Chairperson Date: 02 December 2025

Erskine Community Nursery SCIO

Receipts and Payments account for the year ended 30 April 2025

General
Restricted
Total
£
£
£
Receipts:
Renfrewshire Council fees
210,333
-
210,333
Renfrewshire Council Meals Funding
3,216
3,216
Fundraising
246
-
246
Sweets & treats
3,963
-
3,963
Total receipts
217,757
-
217,757
Payments:
Wages
140,329
-
140,329
PAYE
16,952
-
16,952
Pensions
10,212
-
10,212
Resources
3,473
-
3,473
Outings & parties
4,005
-
4,005
Sweat/Polo shirts
543
-
543
Membership fees
575
-
575
Staff expenses
1,392
1,392
Staff training
4,478
-
4,478
Ink & stationery
971
-
971
Insurance
2,280
-
2,280
Equipment
2,148
2,148
Fundraising & sundries
330
-
330
Meals & snacks
11,082
-
11,082
Phone
827
-
827
Cleaning
472
-
472
Subscriptions
3,010
3,010
Repairs
1,946
-
1,946
Total payments
205,025
-
205,025
Transfer between funds
-
-
-
Surplus/(Deficit) for year
12,732
-
12,732
2025
General
Restricted
Total
£
£
£
237,839
-
237,839
3,688
3,688
2,971
-
2,971
3,894
-
3,894
2024
248,393
-
248,393
125,938
-
125,938
9,929
-
9,929
8,810
-
8,810
1,403
2,398
3,800
1,871
1,517
3,388
408
-
408
204
-
204
834
834
100
-
100
1,315
-
1,315
1,713
-
1,713
332
332
1,137
-
1,137
10,257
-
10,257
777
-
777
-
422
422
2,778
2,778
1,219
-
1,219
169,024
4,337
173,362
-
-
-
79,368
(4,337)
75,031

Erskine Community Nursery SCIO Statement of balances as at 30 April 2025

Bank and cash in hand

Bank and cash in hand
No 1 Account
No 2 Account
No 3 Account
Reserves
General fund:
Balance as at 01 May 2024
Surplus/(Deficit) for year
Balance as at 30 April 2025
General
Restricted
£
£
262,950
-
3,791
-
40,528
-
307,270
-
294,537
12,732
307,270
2025
General
Restricted
£
£
247,717
-
6,533
-
40,288
-
2024
294,537
-
215,169
79,368
294,537

Approved by the trustees and signed on their behalf on …..........................:

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Chairperson

Independent Examiner’s report to the trustees of Erskine Community Nursery SCIO

I report on the accounts of the charity for the period ended 30[th] April 2025.

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 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 Charities 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 I do not express an audit opinion on the view given by the accounts.

Independent examiners 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:

  2. § to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and

  3. § to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounting Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to ena aking of the accounts to be reached.

Name: ______ Address:

Relevant Professional qualification/professional body: ICAS

Date: