CHARLESTON PRE-SCHOOL PLAYGROUP & PARENT & TODDLER GROUP TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS
for the year ended 30 April 2025
Charity Number: SC010427
CHARLESTON PRE-SCHOOL PLAYGROUP & PARENT & TODDLER GROUP CHARITY NUMBER: SC010427
REPORT OF THE TRUSTEES
CONTACT ADDRESS:
]
CHARLESTON PRE-SCHOOL PLAYGROUP & PARENT & TODDLER GROUP
REPORT OF THE TRUSTEES
The trustees of Charleston Playgroup & Parent Toddler Group hereby submit their report and accounts for the year to 30 April 2025.
Recruitment and Appointment of Trustees
Charleston Playgroup & Parent Toddler Group is governed by its Constitution. The Group is registered as a charity in Scotland. The trustees are shown on page 1. The trustees administer the Group. The trustees are elected at the annual general meeting.
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
Charleston Playgroup & Parent Toddler Group 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 safe and satisfying group play, in which parents take part when appropriate
ii. encourage other charitable activities through which parents may help the children.
Activities and Achievements
Happy 50th birthday to us, Charleston Pre-school Playgroup. 50 years we have been a major part of the local community serving the families and young people and providing a setting for our children to grow and learn.
This year has seen a lot of additions to our staffing team joined us in August 2024 as manager and EYP respectively. They have settled in well with er the year and make an excellent team. Due to increasing numbers and the projections looking just as promising we took the decision tobring recruittheir aownfurtherunique EY? skills onedand togetherus thisareAprilan outstandingto be the finalgrouppieceof womenin our staffingto nurture team.andEachcarestafffor memberour wee people.
Thecommittee AGM sawhaveonlyworkedonewellchangetogetherto ourassistingmanagementstaff to team;help waegrow CharlestonusPre-schoolas assistantplaygroupTreasurer.into Thethe successful Early Years setting we have today.
Our numbers have again steadily grown this year, from 13 registered children at the start of the year, aging from 2.5-5 years old, to finishing our year with approximately 19 children. We only lose 2 children to their next adventure this summer. With next year looking very promising with all 22 spaces full every day we have put a waiting list in place for any further interest.
Zi
CHARLESTON PRE-SCHOOL PLAYGROUP & PARENT & TODDLER GROUP
REPORT OF THE TRUSTEES (Cont )
Activities and Achievements (Cont.)
Throughout the year the committee have organised fundraisers to help towards extra resources and outings a :: a night of mediumship which proved very popular, children designed Chnstmas cards and we cleared out our wardrobes and cupboards for “Bags2schools”. We still have two fundraisers this term cur Sponsored Walk and Quiz Night both being held in May, will hopefully add a little extra to the pot Every Tuesday and Thursday during term time toddlers still opens its doors to the younger children and ‘her families. Both days prove very popular with many families registering each term. This continues to helo boost numbers within the playgroup and is an easy transition for children to gently move from toddlers into playgroup without even realising as they are already used to the Charleston family
New resources are continually being purchased to develop and improve both indoor and outdoor learning areas. Staff work tirelessly to come up with new ideas and provocations to challenge and engage the chiicren Our 50th year has started outstanding and I'm sure the last half won't disappoint either
Trustee Remuneration and Expenses
During the year no trustees received remuneration.
Financial Review
As a result of the surplus of £18,601 for the year, the charity held unrestricied funds of £53 222 at the yea end. The Trustees consider that they have sufficient funds and support to continue for 12 months
Approved by the trustees on 22 May 2025 and signed on their behalf by:
Chairperson
CHARLESTON PRE-SCHOOL PLAYGROUP & PARENT & TODDLER GROUP
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
| report on the accounts of the charity for the year ended 30 April 2025 which are set out on pages4 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
-
yi 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 which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Westby 64 West High Street Forfar Angus DD8 1BJ 26 May 2025
4
|
| | |
CHARLESTON PRE-SCHOOL PLAYGROUP & PARENT & TODDLER GROUP CHARITY NUMBER: SC010427
RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2025
| Total | ||||
|---|---|---|---|---|
| Restricted | Unrestricted | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Receipts | ||||
| Fees | - | 97,960 | 97,960 | 66,519 |
| Fundraising Grant income —Glamis Area Community Trust |
- - |
2,713 600 |
2,713 600 |
1,936 1,372 |
| Grant income —Asda Cost of Living Grant | - | 800 | 800 | - |
| Grant income —Kirriemuir Charity Shop | - | 200 | 200 | - |
| Donation — Glamis Friendship Group | - | - | - | 300 |
| Donation — Ogilvy Spirits | - | - | - | 1,000 |
| Other charitable activities | - | 1,142 | 1,142 | 873 |
| Bank interest | - | 143 | 143 | 125 |
| - | 103,558 | 103,558 | 72,125 | |
| Payments | ||||
| Expenses for fundraising activities | - | 488 | 488 | 83 |
| Payments relating directly to Charitable Activities: | ||||
| Rent and electricity | - | 5,898 | 5,898 | 5,220 |
| Nursery wages | - | 64,350 | 64,350 | 48,510 |
| Equipment | - | 2,206 | 2,206 | 829 |
| Consumables/Stationery | - | 840 | 840 | 490 |
| Playgroup refreshments/resources | - | 2,904 | 2,904 | 2,907 |
| Playgroup day trips | - | 1,310 | 1,310 | 2,228 |
| Cleaning expenses | - | 389 | 389 | 1,013 |
| IT and telecom | - | 942 | 942 | 795 |
| Registration fees and subscriptions | - | 167 | 167 | 17 |
| Miscellaneous | - | 2,591 | 2,591 | 604 |
| Governance costs: | ||||
| Independent Examination | - | 420 | 420 | 330 |
| Insurance | - | 839 | 839 | 809 |
| Payroll | - | 48 | 48 | 170 |
| - | 83,392 | 83,392 | 64,005 | |
| Purchase of fixed assets | - | 1,565 | 1,565 | 1,351 |
| Total Payments | - | 84,957 | 84,957 | 65,356 |
| Surplus/ (Deficit) for year | - | 18,601 | 18,601 | 6,769 |
| Transfers between funds | - | - | - | - |
| Movement in funds after transfers | - | 18,601 | 18,601 | 6,769 |
| Reconciliation of Funds | ||||
| Funds brought forward | - | 34,621 | 34,621 | 27,852 |
| At30April2025 | - | 53,222 | 53,222 | 34,621 |
5
CHARLESTON PRE-SCHOOL PLAYGROUP & PARENT & TODDLER GROUP CHARITY NUMBER: SC010427
STATEMENT OF BALANCES
AS AT 30 APRIL 2025
| Note | 2025 £ |
2024 £ |
|
|---|---|---|---|
| Bank and Cash in hand | |||
| Cash and bank balances at start ofyear | 34,621 | 27 852 | |
| Surplus shown on receipts and payments | account | 18.601 | 6,769 |
| Cash and bank balances at end of year | 53,222 | 34,621 | |
| Reserves | |||
| Unrestricted reserves | 53,222 | 34.621 | |
| Restricted reserves | 1 | - | - |
| Closing balances | 53,222 | 34,621 | |
| Assets at cost | |||
| Equipmentatcost | 2 | 4,493 | 2,928 |
Approved by the Trustees on 22 May 2025 and signed on their behalf by:
6
|
CHARLESTON PRE-SCHOOL PLAYGROUP & PARENT & TODDLER GROUP CHARITY NUMBER: SC010427
NOTES TO ACCOUNTS
AS AT 30 APRIL 2025
1. Reserves
There were no restricted funds in the year.
| funds | ||
|---|---|---|
| Po ee ee GD |
TotalsTP |
|
| 2. Assets at cost | 2025 | 2024 |
| £ | £ | |
| Laptop | 559 | 559 |
| Gopak table/chairs | 536 | 536 |
| Shade Sail — Montrose Rope & Sail | 292 | 292 |
| Construction set | 480 | 480 |
| Playhouse | 651 | 651 |
| Mud kitchen | 220 | 220 |
| 2 Balance Bikes | 110 | 110 |
| 2 Trikes | 80 | 80 |
| Small Garden Shed | 546 | - |
| Outdoor table | 912 | - |
| Samsung Galaxy Tablet | 107 | - |
| 4,493 | 2,928 |
7