Pitcorthie Playgroup
SC011344
Annual Report
Financial Statements
For Year Ended
31 March
025

Trustees, Annual Report
For the Year Ended 31 March 2025
The trustees have pleasure in presenting their report together with the financial statements and
the Independent examiner's report for the year ended 31 March 2025.
Reference & Administrative Information
Charity Name
Pitcorthie Pre-school Playgroup
Address
John Marshall Community Centre
Pitreavie Pnmary Sthool Grounds
Pitcorthie Drive
DUNFERMLINE
KY118AB
Charity Registration Number
SC011344
Contact Address
Current Trustees
Independent Examiner.
Fife Voluntary Action

Structure Governance & Management
Constitution
The charity is governed by Early Years Scotland's Early Years Constitution, the updat
which was adopted at our Annual General Meeting held on 21SI June 2007.
version of
Appointment of Trustees
The charity's trustees are appointed or re-appointed by the parents at our Annual Gen
held in June each year, and periodically by the parents at monthly committee meetings
a trustee resigns.
al Meeting
whenever
Objectives & Activities
Charitable purposes
The object of the group is to advance the education and social development of pre-sch40l children
with the emphasis on the play experien￿ at the start of their education journey We s*k to
provide a safe and satisfying group play and learning experience and to encourage oth¢r
haritable activities through which parents and carers may support the development of the
children.
Management
The charity provides playgroup sessions for up to 24 children from 9.15am to 12.30pm
Monday, which is an outdoor session, and Tuesday to Friday 9am - 2pm during schoo
term time.
The charity is managed by a committee elected by parents of children attending playgrqup The
charity currently employs a Playgroup Manager, four part-time Early Years practitioner
one
support worker a part time Administrator and relief Early Years practitioners.
Relationship with other bodies
The playgroup is in partnership with Fife Council entitling children to funding by the Co
term after their third birthday We are members of Early Years Scotland and are inspe
Care Inspectorate, Hmle and Fife Council's Environmental Services.
cil the
ed by the
Activities
See attached Manager'slchairpersons, report
Financial Review
This has been a challenging year for us, and due to staff challenges and uncertainty w
have not
offered spaces to as many children as we otherwise would have and this has resulted i
a deficit
of just shy of £8,000. Staff wages and a 50/0 increase in rent have been the major increases in our
expenditure along with a decrease in fees income due to fewer children These challenges are now
over and we hope to get up to our full capacity over the year, with a number of children continuing
to use their Fife Council funding either fully or as a blended pla￿rnent at playgroup Out staffing
costs once again increased with the rise In the Scottish Real Living Wage which is paid to our
unqualified staff, and which for the rest of the staff meant a similar increase in their hourfy rate.

A 10 % increase in our fees was agreed at our AGM in June. with the committee always conscious
of the need to get the balance be￿een making it affordable and therefore attractive to parents, but
also covering ever increasing staffinglrent and consumables costs.
Our outdoor area is now complete and is very popular with our children and we have now used up
all of our grant from Tesco's.
We continue to participate in discussions and information gathering regarding the setting of the
Fife Council sustainable rate for funded children attending non-council settings. and the
sustainable rate for 2025126 has been set with an Increase of about 6 %
This will hopefully be
sufficient for us to continue to offer the high standard of pre-school education we have a reputation
for.
We continue to hold sufficient funds to meet our redundancy obligations if required.
Nursery places continue to be at a premium, which means that when children move into the area
they are often able to come to playgroup when no other funded options are available. There
continues to be a challenge for parentslcarers who wish more flexibility over the year for their
child's pre-school options. but often feel compelled to accept nursery places when they are
offered. which may not be at a time of their choosing but are often not available further into the
academic year.
Plans for Future Periods
We continue to have a waiting list of children who are of age to come to playgroup and as we have
a large number of children leaving to go to schoollnursery we will hopefully be able to operate
once more this year at full capacity. The committee, who meet regularly will continue to raise
funds and continue with applications for grants for larger reSoUr￿s. One of our improvement plan
priorities for the coming year is to enhance our ICT at playgroup and this will be costly and require
our committee to seek out grants to fvnd this. Our website requires to be refreshed and updated
and as all our office-bearers, many of whom have been with us for a number of years will sadly be
moving on we hope this is something that our new parents will continue to take forward.
Approved by the trustees on the date below and signed on their behalf by
Date:

Independent Examiner's Report
For the Year Ended 31 March 2025
Independent Examiner's Report to the Trustees of Pitcorthie Playgroup
I report on the financial statements of the charity for the year ended 31 March 2025, wF*"ch are
set out on pages 6 to 10.
Respective responsibilities of Trustees and Examiner
The charity's trustees are responsible for the preparation of the accounts in accordanco with the
terms of the Charities and Trustee Investment (Scotland} Act 2005 (-the 2005 Act-} and the
Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations") The
charity's trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006
Regulations does not apply. It is my responsibility to examine the accounts as required under
section (44) {1) (c} of the 2005 Act and to state whether particular matters have come t¢ my
attention.
Basis of Independent Examiner's Statement
My examination is carried out in accordan￿ with Regulation 11 of the 2006 Regulation
.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 unLJsuai items or
disclosures in the accounts and seeks explanations from the trustees concerning any swch
matters. The Pro￿dureS undertaken do nol provide all the evidence that would be requlred in an
audit and, consequently, I do not express an audit opinion on the view given by the accpunts.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention..
1 which gives me reasonable cause to believe that, in any material respect, the reqUir￿nents.
to keep accounting records in accordance with section 44(1)(a} of the 2005 Act
Regulation 4 of the 2006 Regulations, and
to prepare accounts which accord with the accounting records and comply with Régulation 9
of the 2006 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.
Signe
Date 17
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Cal eJortiCI HO￿se
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Glcncdhej

Statement of Receipts and Payments- For the Year Ended 31 March 2025
Receipts
Note
Unrestricted Restricted
Funds
Funds
Total
2025
Total
2024
Voluntsry Receipts
Grants
Donations
100
100
40
Fund Raising
271
271
786
Receipts from Charitable
Activities
Fees
18,126
18,126
61,431
30
22,585
Fife Council funding
DepositslAdmin
AGMlsocial tickets
61,431
67,023
30
85
246
Transfer from No2 Acc
103
103
Misc Income
137
137
80,198
90,765
Payments
Cost of Fund Raising
Cost of Charitable Activities
88,037
88,037
81,170
Governance Costs
120
120
120
Total Payments
88,157
88,157
81.290
Surplusl(Deficit) for the
year
-7,959
-7,959
9,475

Statement of Balances - As at 31 March 2025
Funds Reconciliation
Unrestricted
Funds
Restricted
Funds
Total
2025
Total
2024
Cash at Bank & In Hand - 01104124
Surplusl{Deficit) for year
29,709
-7.960
102 29.811
29.810
-102
.062
9,475
Cash at Bank & In Hand- 3113125
21,749
21,749
29.810
Bank & Cash Balances
Bank Deposit Account No 1
Bank Deposit Account No 2
Cash on Hand
21,749
29.708
102
21,749
21,749
29,810
Other Assets {Unrestricted Fund)
Equipment and Toys
26,000
23,000
Llabllltles Iunrestricted Fund)
The Notes on page 8 and 9 form an Integral part of these accounts
Approved by the trustees on the date below and signed on their behalf
Date:
10(125
IO'b- IS
Date

Notes to the Accounts- For the Year Ended 31 March 2025
1 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).
2 Nature and 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
Restricted funds may only be used for specific purposes.
3 Related Party Transactions
No remuneration was paid to the trustees or to any connected persons during the year {2024.
Nil). No travel expenses were paid to any trustees during the year (2024. Nil).
4. Grants Received
Unrestricted Restricted
Total
Funds
Funds
2025
Total
2024
Fife Council funded children
53,997
53,997
58,703
Scottish Govt healthy snack
Fife Council additionality funding
1.294
1,294
6,139
906
6,139
7,414
5. Cost of Fundraising
Unrestricted Restncted
Funds
Funds
Total
2025
Total
2024
6. Cost of Charitsble Activities
Unrestricted Restricted
Funds
Funds
Total
2025
Total
2024
Salaries
79.310
79.310
5,911
1,209
30
72,756
Rent
5.911
4,456
Playroom Expenses
Equipment and Toys
Memberships and Insurance
Advertising, Training & Recruitment
Catering
Postage, Stationery & admin
Miscellaneous Expenditure
1,209
1.145
30
485
167
167
1,090
230
224
224
748
748
805
128
128
72
250
250
131
7. Governance Costs
Independent Examiner's Fee
180
180
120
88,157
88,157
72,454