Community Playgroups SCIO
Scottish Charity No. SC012049
Financial Statements for the Period Ended 30 June 2025
Contents
| Reference and Administrative Details | 3 |
|---|---|
| Report of the Trustees | 4 |
| Independent Examiners’ Report | 5 |
| Statement of Financial Activities | 6 - 7 |
| Notes | 8 - 9 |
2
Reference and Administrative Details
Name of Charity Community Playgroups SCIO Scottish Charity No. SC012049
Registered office and principal Address Trustees Bankers Santander 29 High Street Falkirk FK1 1ES Independent Examiner ATD Bookkeeping 5 Netherton Grove Whitburn West Lothian EH47 8JQ
3
Report of the Trustees for the Period Ended 30 June 2025
The trustees present their report and accounts of Community Playgroups SCIO for the year to 30 June 2025. These have been prepared in accordance with the requirements of the Statement of Recommended Practice Accounting and Reporting by Charities (March 2005).
Reference and Administrative Details
These have been provided on page 3 of this report.
Structure, Governance and Management
Community Playgroups SCIO (Scottish Charitable Incorporated Organisation)
is a registered charity (Scottish Charity No. SC012049). It is governed by its constitution.
It is headed by a committee appointed at an AGM or EGM.
Financing
Reserves Policy
The association ensures that reserve funds are deposited in appropriate easily accessible interest paying bank accounts.
Declaration
The members of the board would like to thank all those who contribute their time and energy in order that Community Playgroups SCIO can provide the services that it does.
Approved by the Trustees on 6th October 2025 and signed on its behalf by (Chairperson)
==> picture [187 x 40] intentionally omitted <==
Signature
_
4
Independent Examiner’s Report on the Accounts
As independent examiner, I report to the trustees of Community Playgroups SCIO, registered charity no SC012049, on the accounts of the charity for the period 1% July 2024 to 30" June 2025, as set out on pages
Respective Responsibilities of Directors and Auditors
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act 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 Examiners 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 accounts.
In the course of my examination, no matter has come to my attention.
-
1 Which gives me reasonable cause to believe that in any material respect the requirements: , to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
, to prepare accounts which 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.
ATD Bookkeeping 5 Netherton Grove Whitburn West Lothian EH47 8]Q
30™ September 2025
Relevant professional body: PQ ACCA
5
Community Playgroups SCIO Income & Expenditure Account for the year ending 30 June 2025
| Income Grants Donations Fundraising Receipts from other charitable activities Expenditure Payments for charitable activities Payments for fundraising activities Governance Costs : Independent Examiner Costs Net movement in funds Surplus Income over Expenditure Total funds brought forward Fund Transfer Total funds carried forward |
Unrestricted Restricted Total Funds Funds 2025 £ £ £ - 26,596 26,596 1 - 1 200 4,577 4,777 - 326,049 326,049 - - - 201 357,222 357,423 6,828 316,323 323,151 - 2,209 2,209 17 1,058 1,075 6,845 319,591 326,436 6,644 - 37,631 30,988 122,220 6,875 129,094 40,919 - 40,919 - 74,657 85,426 160,082 |
Total 2024 £ 26,676 370 5,189 264,478 |
|---|---|---|
| 296,712 305,546 2,279 1,058 |
||
| 308,883 | ||
| - | 12,171 - |
|
| - | 141,266 - |
|
| 129,094 |
6
Community Playgroups SCIO Statement of Balances for the year ending 30 June 2025
| Investments Current Assets Santander Bank 11055006 Cash Debtors Current Liabilities Creditors PAYE Nest Total assets Represented by :- Accumulated Funds Balance at 1st July Fund Transfer Surplus Income over Expenditure Balance at 30th June |
Unrestricted Restricted Total Funds Funds Funds 2025 £ £ £ 76,236 85,578 161,813 - 864 864 - 584 584 617 - - 617 - 43 - 1,660 - 1,702 - - 860 - 860 - 75,576 84,506 160,082 122,220 6,875 129,094 40,000 - 40,000 - 6,644 - 37,631 30,988 75,576 84,506 160,082 |
Total Funds 2024 £ 127,953 1,142 - - - - |
|---|---|---|
| 129,094 | ||
| - |
141,266 - 12,171 - |
|
| 129,094 |
Approved by the Management Committee and signed on their behalf
Signed
Chairperson 6[th] October 2025
7
Community Playgroups Notes
1. Nature and purpose of funds
The funds in the general fund are unrestricted and are used for the purposes of the charity. Designated funds are unrestricted funds earmarked by the management committee for particular purposes. Restricted funds are subject to restrictions on their expenditure imposed by the donor. These are listed below:-
| Fund / Class BSO Grant Fundraising - AD Fundraising - BG Fundraising - CH Fundraising - FH Fundraising - UP Fundraising - WC Milk and Healthy Snack - AD Milk and Healthy Snack - BG Milk and Healthy Snack - CH Milk and Healthy Snack - FH Milk and Healthy Snack - UP Milk and Healthy Snack - WC PG - Armadale PG - Bathgate PG - Crofthead PG - Fauuldhouse PG - Uphall PG - West Calder Transition Fund - AD Transition Fund - BG Transition Fund - CH Transition Fund - FH Transition Fund - UH Transition Fund - WC Redundancy Fund TOTAL |
2025 - 484.76 - 1,084.29 745.43 583.17 1,082.78 1,482.98 - 334.82 684.63 1,048.54 1,104.44 978.97 - 18,633.34 - 8,808.71 - 11,512.38 10,414.61 - - 7,006.89 - 5,581.84 - 40,000 |
2024 711 692 640 520 429 1,115 658 524 614 510 671 692 425 10,965 1,653 9,435 595 3,741 171 67 1 13 135 89 |
|---|---|---|
| 85,426 | 6,875 |
8
Community Playgroups Notes
2. Accounts Basis
These accounts have been prepared using the accruals basis.
3. Trustee expenses
No expenses were paid to charity trustees during the year.
4. Trustee remuneration
No remuneration was paid to charity trustees during the year.
5. Income & Expenditure Account:-
Community Playgroups SCIO
| Receipts Fees Grants Donation Fundraising Payments Wages Insurance & subscriptions Play equipment & resources Party / outings Office / admin Accountant Legal & professional Rent & Lets Repairs & Maintenance Snack Fundraising expenses Training |
326,049 264,478 26,596 26,676 1 370 4,777 5,189 357,423 296,712 296,614 275,095 2,209 2,279 7,259 13,016 - 801 5,709 5,400 1,675 1,058 600 - 2,647 2,450 10 1,045 8,943 7,045 261 13 507 681 326,436 308,883 30,988 12,171 - 2025 2024 |
326,049 264,478 26,596 26,676 1 370 4,777 5,189 357,423 296,712 296,614 275,095 2,209 2,279 7,259 13,016 - 801 5,709 5,400 1,675 1,058 600 - 2,647 2,450 10 1,045 8,943 7,045 261 13 507 681 326,436 308,883 30,988 12,171 - 2025 2024 |
|---|---|---|
| 296,712 308,883 |
||
| 12,171 - |
9