MONIAIVE PLAYCARE UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025 MONIAIVE PLAYCARE Reference and Administrative Information for the period ended 30 April 2025 Registered Charity No.. SC008219 Trustees: Karen Neill resigned 0910912024 Erin Welsh appointed 09109124 - resi9ned 01109125 Alexandra Dykes- Chair- appointed 01109125 Shona Bailey- resigned 1410912024 Gemma Ar¢hibald- resigned 09109Q4 Elizabeth Grace Conle- appointed 09109Q024 Jessica Bums- Treasurer- appointed 01109125 Louisa Arbuckle- VI￿ Treasurer- appointed 09109r2024 Heather Burgess- SeNetary- appointed 0910912024 Leanne Wright- appointed 01109125 Playcare Manager: Fiona Mcmillan- Playcare Manager Contact Address: Chapel Street Moniaive Thomhill Dumfries and Galloway DG3 4EJ Accountants.. Montpelier Professional (Galloway) Limited 1 Dashwood Square Newton Stewart DG8 6EQ Bankers: Sanlander UK PI Biidle Road Bootle Merseyside L30 4GB MONIAIVE PLAYCARE Trustees Annual Report for the year ended 30 April 2025 The trustees present their annual report together with the accounts lor the year ended 30 April 2025. Structure. Governance and Management The charity is an incorporated organisalion. 11 is governed by ils conslilulion which was adopted on 7th November 2011 previously the Club was an unincorporated organisalion registered as a charity since 9th May 1979. Trustees Recruilmenl & A oinlmenl The tru51ees were those appointed to Office Bearer roles al the AGM in 2023. The current Chair stepped up from the role of Secretary al this lime. The Treasurer stepped up from previously supporting the Treasurer last year and the Secretary was given the role when joining the Committee. All Office Bearers were new lo their office bearer roles. Appointment and removal are in line with the Moniaive Playcare Conslilulion which requires that appointment is approved by majority agreement of existing Iruslees.. Objectives and Activities Moniaive Playcare provides nursery provision lo children from age 2 years up lo their enrolmenl al Primary school, usually aged 4 or 5 years. The servicè meets the requirements of the Early Years Curriculum. 11 is a nol-lor-profil charity meeting the local needs lor childcare. The service aims lo cover ils costs and maintain a high quality service. In the past Moniaive Playcare has also provided after school care lo Primary aged children14-12 years of age). This service however has not been able lo resume since Il was closed dunng the pandemic, due lo lack ol interest for the job position ol Lead Role Praclilioner after school service has not been able to start again.. Summary of the main activities in relation lo these objectives Setting up premises so il Is now safe and suitable lo lake in younger children al 2 years old. Continue lo develop new premises for Ihe children. Staff retention and training. Continued community engagement and involvement. Public benefit The trustees have referred lo the guidance contained in the Office of the Scottish Charity Regulalorfs general guidance on public benefit when reviewing their objectives and in planning their lulure aclivilies. In particular, the Iruslees consider how planned activities wi51 contribute lo the objectives they have sel. MONIAIVE PLAYCARE Trustees Annual Report for the year ended 30 April 2025 (Cont) Achievements and Performance Attendance At present we start the academic year with 11 children registered lo attend 9 of which receive council fundin9. Slaffin We started the 24125 academic year with five members of staff working in Nursery, Fiona. Cheryl, Poppy, Jade and Katie. We were sad lo see Jade leave in April bul wish her all the best for the future. We advertised our post and were delighted lo welcome Sian lo the team. Earl Learnin and Childcare This has been a year ol consolidation al Nursery We have welcomed year olds and their families and we've adapted routines and settled into new ways of working in the new premises. The locus lor this year's improvement plan is health and fitness and we look foN4ard lo using the inslilule once again for games and dancing. We will also be concenlraling on supporting Katie to complete her HNC in childcare and completing essential training lor all other staff. As manager I have continued lo delegate tasks and goin9 forward I will be working part lime hours. Finally I would like lo thank our Committee for all their continued help and I look forward lo working wilh our new volunteers over the next year. MONIAIVE PLAYCARE Trustees Annual Report for the year ended 30 April 2025 {Contl Financial Review During the year the charity made a deficit of £11,11312024'. £6,826 surplus) of which £5,013 was unreslricled. At the year end the charity had an unreslricled cash reserve of £10, 137. Reserves Polic Moniaive Playcare's Reserves Policy is lo hold a minimum of 6 months operating costs. This is inclusive of redundancy packages. This Policy ensures that In the event of sudden closure or a significant drop in funding OT unexpeclecl costs Ifof example a new rooQ the service can continue lo operate. As such the minimum reserves we aim lo maintain Is £25,000. This policy is reviewed on an annual basis. The charity had free reserves of £10,137 al the year end. The Trustees recognise that the charity ran al a deficit, however we believe that the 2026 year will be in surplus, and our 2027 budget also indicates a surplus due lo an increase in the number ol children attending and successful grant funding applications. We are also hopeful lo receive regular funding trom Moniaive Community Council. The Trustees therefore believe that the charity is a Going Concern. Future Plan5 Developing top part ol garden for natural kindergarten Developing a forest school Increasing our incDme stream and replenishing reserves Focus on advertising and social media lo increase awareness ol Ihe servi Build a website in eNort lo increase attendance and awareness Commilmenl lo staff training. hiring ol a business administrator The Iruslees declare that they have approved the above report. Signed on behalf of the charity's Iruslees Alexandra Dykes (Chairl Heather Burgess (Secretary) MONIAIVE PLAYCARE Independent Examiner's Report to the Trustees I report on the accounts of the charity lor the period ended 30 April 2025, which are sel out on page5 5 10 8. Respective responsibilities of trustees and examlner The charity's Iruslee5 are responsible for the preparation of the accounts in accordance with the terms ol the Charitie5 and Trustee Investment (Scollandl 2005 Act and the Charities Accounts (Scollandl Regulations 2006. The charity Iruslees consider that the audit requirement ol Regulation 1011 Ildl ol the Accounts Regulations does not apply. 11 is my Tesponsibility lo examine the accounts a5 required under section 4411 Ilcl of the A¢1 and lo slate whether particular maiters have come lo my allenlion. Basls of Independent examlnerfs statement My examination is carried out in accordance with the Regulation 11 of the 2006 Accounts Regulations. An examination include5 a review of the accounting records kept by the charity and a comparison ol the accounts presented with those records. 11 also Includes consideration ol any unusual Items or disclosures in the accounts. and seeks explanations IroTn 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 accounts. Independent examinoes qualified statement In the course ol my examination. no matter has come lo my attention other than disclosed below.. which gives me reasonable cause lo believe that in any material respect. the requirement to keep a￿OUntIng records in accordance with Section 41111 lal of the 2005 Act and Regulation 4 01 the 2006 Accounts Regulation and, to prepare aecounls which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations. have not been mel, or 2. ID which, in my opinion, attention should be drawn in order lo enable a proper understanding of the accounts lo be reacheé. The matters that have come lo my attention are That in the course of my examination ol the accounting records il was noted that the expenditure out of reslricled funds has not been fully separately idenlifiable for a nurriber ol years. I was therefore unable lo conf1rm the balances of some of the reslricled funds al the year end. The charity trustee5 are aware ol the importance ol rnainlaining lull accurate record5 of such transactions going forward. Sufficient books and records were not maintained by the charity during the year. John Simpson FCA Chartered Accounlanls Ireland Monlpelier Professional (Galloway) Limited 1 Dashwood Square Nevrton Stewart DG8 6EQ 171:/13 MONIAIVE PLAYCARE Receipts and Payments account for the year ended 30th April 2025 Notes Restricted Unrestricted 2025 2024 Re¢el ts Donations Grants Charitable acliviles.. Unlunded fees Funded fees 590 17,000 590 19.000 80 8.972 2,000 6,160 31,394 6.160 31,394 1,680 63.186 Interest received Loan received Fundraising Total receipts 24 24 15 1.587 56,755 1 $87 58,755 4476 78,409 2,000 ments Charitable activitie5 Governance costs Total payments 7,013 62,423 432 62,855 69 436 432 69.868 69.135 2448 71 583 7,013 Transfer Ex¢esslld¢fi¢itl of rèeoipts ovèr paymgnts 5.013 £ 6,100 £ 11.113 £ 6826 MONIAIVE PLAYCARE Statement of Balances as at 30th April 2025 2025 2024 Bank balance Opening balance- Current account -CAF Movemenl in year 23.25Q 15,190 1,234 6826 23.250 11,113 12.137 Closing balance - Sanlander -CAF 10 12,127 12.137 23 250 23.250 Fixed Assets . Corrie Doon 244.126 244.936 Accruals 12,0701 11.0201 Total funds 254,193 267.166 The 8¢¢ounts were approved by the trustees on... For and on behalf of the trustees Alexandra Dykes Ichairl Heather Burges (Secretaryl MONIAIVE PLAYCARE Notes to the Accounts for the year 30th April 2025 1 Basis of Pre aTatlon The accounts have been prepared on a receipls and payments basis. They consist ol a summary ol all monies received and pa1d via the bank and in eash by the eharily during the financial period. long with a statement ol balances. No adju5tTpenls have been made lor any incorne due bul nol received, or any expènses incurred bul not yel paid al the period end. 2 Grants Rèceived Restricted Unr6strict¢d 2025 2024 Glencairn Cornmunity Council Windfarm Fund CLLD Foundation Scotland 17,000 17.000 472 3,000 5,500 8972 2.000 2000 2.000 19.000 17,000 3 Charitsble Activlties Restri¢ted Unrestricted 2024 2024 Wages & salaritt5 TaxJNI Pension Eleciricily & lelephone Waler Snacks SPPAlinsurance Equipment & resources Maintenance oosts Professional Yees Staff training Misce11anetsus Bank charges Hall hire Fundraising costs Capital expenditure 863 49,092 3.164 1.675 49.955 3.164 1.675 49,442 3,055 1.628 3.768 29 719 2.116 625 29 719 2.116 1.275 6,041 815 2.194 650 5.500 2.094 496 615 143 615 143 1,C66 79 55 77 3Crf) 7.013 62.423 69.436 69.135 4 Governance Costs Accountancy & bookkeeping fees 432 432 432 432 2.448 2448 5 Trusteès No remuneration tsr other benefits were paid to any charily Irusleè or lo a person conneded with them. Thè Charity insurance includes officer liability insurance. 6 Ke Mana ement Personnol The Gharity considers its key management personnèl comprise of the Manager and Trustees. The tolal employment benefits inclLJding employeis national insurance and employers pension conlnbulions amount lo £22.62112024'. £24.4841. MONIAIVE PLAYCARE Notes to the Accounts for the year 30th April 2025 7 Movement- Bank Funds enin Balance Closin Balance Income enfliture Transfers Unreslricled general fund Windlarm Fund - Business Manager D&G Council Community Led Development Fund Foundation Sco11and- re rep3irs Foundaiion Scotland - re dayliips elc 16.237 863 650 5,500 56,755 162.8551 18631 ISS01 15,5001 10.137 2.000 2.000 23,250 58,755 69,868 12,137 Unreslricled funds are available lo use at the trustees discrelion. Windlarm Fund - Business Manager- funds lo be used towards the employment ol a business manager. D&G Council Community Led Development Fund- lund5 to be used towards 2-year old nursery provision. Foundation Scotland repairs- funds lo be used towards Coorie Doon repairs. staff and running c0515 ol an after school servi￿. and support activilieslresources for earfy1earning. Foundation Scotland daytrips elc- funds to be used towards day trips and excursion5 designed lo enhance the nursery experience. 8 Related Party Transactions There were no related party transactions in the year. 9 Going Con¢ern The Iruslees have prepared a budget, which indicates that the charity is currently nJnnin9 at a surplus. The Iruslees are therefore confident that the charity can be considered a Going Concem.