LITTLE LIGHTHOUSE NURSERY
SCOTTISH CHARITY NUMBER SC010712 TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2025
LITTLE LIGHTHOUSE NURSERY
REPORT OF THE TRUSTEES
The Trustees of Little Lighthouse Nursery hereby submit their report and accounts for the year ended June 30, 2025.
Structure, Governance and Management
The structure of the organisation consists of the charity trustees who are appointed by committee members and attend any members meetings and appoint those who serve on the board of trustees and take any decisions on changes to the constitution itself.
Recruitment and appointment of Trustees
Little Lighthouse Nursery is governed by its constitution. Trustees are elected at the AGM held in September/October of each year. 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 group.
Trustees
The trustees who served during the year were as follows: -
Chairperson: Secretary: Treasurer:
Charitable Purposes
The main aim of the Playgroup shall be:
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To provide safe and satisfying group play in which parents take part when appropriate.
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To encourage other charitable activities through which parents can help the children.
Activities and Achievements
The results for the year are set out in the attached accounts. During the year, the charity continued to provide Early Learning and Childcare for the community. The committee has continued to work hard to provide financial stability within the charity. We have continued to cut costs where appropriate and invest in areas which have been neglected. These investments were recognised when the Care Inspectorate visited and graded our service 4/5’s
The committee continued to invest in staff development with all staff continuing to engage in continued professional development through Azilo training modules. We have also had initial discussions regarding a rebranding of the charity to more appropriately reflect the service we offer to the community.
Financial Review
The unrestricted reserves of the charity for the year ended June 30, 2025 are £41,437 (2024 - £28,553). The reserves policy is under review and to be formalised by the board of trustees.
Approved by the Trustees on September 2[nd] , 2025 and signed on their behalf.
(Treasurer)
LITTLE LIGHTHOUSE NURSERY
SC010712
Independent Examiner’s Report to the Trustees of Little Lighthouse Nursery
I report on the accounts of the charity for the year ended June 30, 2025 which are set out on pages 3 to 4.
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 examiner’s statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005
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Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Little Lighthouse Nursery
RECEIPTS AND PAYMENTS ACCOUNT
For the year ended June 30, 2025
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Unrestricted 2025 Total (£) 2024 Total (£)
Funds (£)
Receipts
Fees 91,073 45,974
Education Grants 23,793 68,711
Donations/Other Income 5000 732
Fundraising 325 -
120,191 115,417
Payments
Wages 79.533 94,016
Professional HR Fees 908 2.977
Rent 14,625 16,303
Regulatory 1233 1307
Office Supplies 1166 96
Toys, books, play equipment 4319 740
Play Expendables 121 249
Supplies 620 800
Food/snacks 3531 4508
Outgoing Activities 0
Delivery Charge 60 0
Electronic Equipment 0 110
Sundry Expenses (other) 703 416
Training 243 163
Admin 38 765
Bank Charges 207 165
Insurances - -
Total Payments for Charitable Activities 107,307 122,615
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Governance Costs: -
- -
Independent Examiner’s Fee
Total Governance Costs 0 0
Total Payments 107,307 122,615
(Deficit) Surplus for year 12,884 (7,198)
Reconciliation of Funds
Funds Brought Forward 28,553 35,751
At June 30, 2025 41,437 28,553
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Little Lighthouse Nursery
STATEMENT OF BALANCES
As at June 30, 2025
| 2025 (£) | 2024 (£) | |
|---|---|---|
| Bank and Cash in Hand | ||
| Opening Balances | 28,553 | 35,750 |
| (Deficit)/Surplus for year | 12,884 | (7,198) |
| Closing Balances | 41,437 | 28,553 |
| Funds | ||
| Unrestricted Funds | 41,437 | 28,553 |
| Closing Balances | 41,437 | 28,553 |
Bank and Cash in Hand
Approved by the Trustees and signed on September 2[nd] , 2025 on their behalf by:
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