## **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) 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