Docusign Envelope ID: E41CE0C7-C8F3-48F6-AE64-0A366E000C8C
CHIMES PLAYGROUP TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS
for the year ended
28 May 2025
Charity Number: SC007604
Docusign Envelope ID: E41CE0C7-C8F3-48F6-AE64-0A366E000C8C
CHIMES PLAYGROUP CHARITY NUMBER: SC007604
## REPORT OF THE TRUSTEES
## CURRENT TRUSTEES:
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OTHER TRUSTEES SERVED DURING YEAR
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## COMMITTEE MEMBERS
## CONTACT ADDRESS:
East and Old Church 38-40 East High Street Forfar Angus DD8 2EG
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]
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Docusign Envelope ID: E41CE0C7-C8F3-48F6-AE64-0A366E000C8C
## CHIMES PLAYGROUP
CHARITY NUMBER: SC007604
## REPORT OF THE TRUSTEES
The trustees of Chimes Playgroup hereby submit their report and accounts for the year to 28 May 2025.
## Recruitment and Appointment of Trustees
Chimes Playgroup is governed by its Constitution dated 5 May 1981 and is a member of the Scottish PreSchool Play Association. The charity is administered in accordance with the Constitution. The playgroup is registered as a charity in Scotland. The trustees are shown on page 1. The trustees are elected at the annual general meeting and appointment is by unanimous agreement by the existing Trustees.
The members of the group who are in the committee agree and second the Chairperson, Secretary and Treasurer roles, people are recruited for these roles by general discussion by the Playgroup Leaders with parents when positions become available, as parents are no longer members when their child moves on.
The trustees shall have the power on behalf of the Group to raise, spend and hold funds in a bank or otherwise which will properly further the aims of the playgroup.
## Governing Document
Chimes Playgroup is a charitable unincorporated association, and its purposes and administration arrangements are set out in our constitution.
## Charitable Purposes
The main aims of the Group shall be to:
i. to provide early years education to children between the ages of 2 and 5 years
## Activities and Achievements
The results for the period are set out in the attached accounts. The charity undertook various fundraising activities during the year, which included the a sponsored walk, hand printing and a Christmas hampers raffle.
Activities are provided to stimulate the children, encouraging their development in a safe and caring environment. Arts and crafts are provided, and children can also choose from a wide range of games and equipment. Snacks are also provided to the children.
Demand for places at the playgroup remains high with a large waiting list. We have continued to work with the children and the parents to ensure that activities are led by demand. We have also worked to ensure that there is a quiet space for the children who wish to read from the vast selection of books.
## The playgroup is now settled into our new premises.
The charity has also entered into a monthly payable lease agreement with Angus Council to lease the outdoor area that: had— accessed.
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Docusign Envelope ID: E41CE0C7-C8F3-48F6-AE64-0A366E000C8C
## CHIMES PLAYGROUP
CHARITY NUMBER: SC007604
## REPORT OF THE TRUSTEES (CONT.)
## Trustee Remuneration and Expenses
During the year no trustees received remuneration.
## Financial Review
Our main source of funding is from Angus Council with only two children who are non-funded. We also receive a grant from Angus Council which assists us with some running costs for the Playgroup.
As a result of the deficit of £13,515 for the year, the charity held unrestricted funds of £161,955.
The Trustees consider that they have sufficient funds and support to continue for 12 months.
Approved by the trustees on 12/02/2026 and signed on their behalf by:
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Docusign Envelope ID: E41CE0C7-C8F3-48F6-AE64-0A366E000C8C
## CHIMES PLAYGROUP CHARITY NUMBER: SC007604
## INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
| report on the accounts of the charity for the year ended 28 May 2024 which are set out on pages 4 to 5.
## 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 Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of the 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 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 | 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 other than that disclosed in the paragraph below. -
1. Which gives me reasonable cause to believe that in any material respect the requirements:
- e to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- e to prepare accounts with 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.
EQ Accountants Limited Westby 64 West High Street Forfar Angus DD8 1BJ
Date: 13 February 2026
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Docusign Envelope ID: E41CE0C7-C8F3-48F6-AE64-0A366E000C8C
## CHIMES PLAYGROUP CHARITY NUMBER: SC007604
## RECEIPTS AND PAYMENTS ACCOUNTS
## FOR THE YEAR ENDED 28 MAY 2025
||Restricted||Unrestricted|Total 2025|2024|
|---|---|---|---|---|---|
||£||£|£|£|
|Receipts||||||
|Fees|||1,160|1,160|.|
|Fundraising|||1,028|1,028|265|
|Grant income — Angus Council|||120,466|120,466|128,423|
|Angus Council - Meals|||6,690|6,690|6,486|
|Other|||6,000|6,000|3,000|
|||-|135,343|135,343|138,174|
|Payments||||||
|Payroll Expenses|||120,301|120,301|92,936|
|Pension|||6.337|6.337|5.270|
|Rent& Heating|||14,200|14,200|12,200|
|Telephone|||150|150|139|
|Repairs|||.|-|40|
|Play Equipment - Durable|||911|911|357|
|PlayEquipment - Disposable|||658|658|782|
|Cleaning supplies|||62|62|155|
|Food & Drink|||959|959|1,027|
|SSSC Membership / Insurance|||486|486|470|
|Clothing|||198|198|.|
|Office Supplies|||314|314|1,072|
|Care Commission|||16S|165|165|
|Subscriptions
Legal and professional fees|||335
1,504|335
1,504|397
1,164|
|Accountancy|||2,280|2,280|2,220|
|||-|148,858|148,858|118,394|
## Other expenses
|Bad debts|-|-|:|-|
|---|---|---|---|---|
|Total Payments|-|148,858|148,858|118,394|
|Surplus /(Deficit) foryear|-|(13,515)|(13,515)|19,780|
|Transfer of funds|-|-|:|-|
|Reconciliation ofFunds|-|(13,515)|(13,515)|19,780|
|Funds brought forward|-|175,470|175,470|155,690|
|At28May2025|-|161.955|161.955|175.470|
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Docusign Envelope ID: E41CE0C7-C8F3-48F6-AE64-0A366E000C8C
## CHIMES PLAYGROUP CHARITY NUMBER: SC007604
## STATEMENT OF BALANCES
## AS AT 28 MAY 2025
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Cash|and|bank|balances|at|start|of|year|175,470|155,690|
|Surplus/(deficit)|shown|on|receipts|and|payments|account|(13,515)|19,780|
|Cash|and|bank|balances|at|end|of year|161,955|175,470|
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||||||
|---|---|---|---|---|
|Fixed|Assets|
|Equipment|at|cost|7,450|7,450|
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All funds are unrestricted
Approved by the Trustees on 12/02/2026 and signed on their behalf by:
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Docusign Envelope ID: E41CE0C7-C8F3-48F6-AE64-0A366E000C8C
## CHIMES PLAYGROUP
CHARITY NUMBER: SC007604
## NOTES TO ACCOUNTS
AS AT 28 MAY 2025
## 1. Accounting policies
## a. Basis of Accounting
These accounts have been prepared on the receipts & payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## b. Nature & Purpose of Funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of[the][charity.] The trustees maintain a single unrestricted fund for the day-to-day running of the playgroup. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
## c. Related Party Transactions
The playgroup did not pay any remuneration to the trustees or any connected persons during tie year.
## 2. Grants Received
|||Unrestricted Funds|Restricted|Funds|Total 2025|Total 2024|
|---|---|---|---|---|---|---|
|||£|£||£|£|
|Angus|Council|120,465.74||-|120,465.74|128,422.70|
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