REGISTERED CHARITY NUMBER: 8C012258
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 May 2025
for
West Linton Early Learners
Tweedside Park Tweedbank Galashiels Selkirkshire TD1 3TE
West Linton Early Learners
Contents of the Financial Statements for the Year Ended 31 May 2025
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|Report of the|Trustees|1|to|2|
|Independent|Examiner's Report|3|
|Statement of Financial Activities|—|-|4|
|Balance|Sheet|5|
|Notes|to|the Financial|Statements|6|to|10|
|Detailed|Statement of Financial|Activities|11|
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West Linton Early Learners
Report of the Trustees for the Year Ended 31 May 2025
The trustees present their report with the financial statements of the charity for the year ended 31 May 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The principal objective of the charity is to advance the education and social development of pre-school children with the emphasis on the play experience, so that they become successful leamers, confident individuals, responsible citizens, effective contributors and take a constructive place in the community and also to develop and enhance the education of their parents, carers and other appropriate persons. In furtherance of the above aims the charity shall seek to provide safe and satisfying group play and learning and also encourage other charitable activities through which parents may support the development of children.
From August 2024, the nursery operates all day Monday to Thursday and Friday mornings, during term time. Prior to August 2024, the nursery did not open on Tuesdays.
West Linton Early Learners also operates an after school club for some primary school children in West Linton. The out of school club is called Westies! and aims to provide engaging activities for children ofprimary school age.
The after school club operates after each school day.
Public benefit The charity is a public benefit entity.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities West Linton Early Learers and Westies! is parent-run, is a member of Early Years Scotland and is in partnership with Scottish Borders Council. It is registered with and inspected by HM Inspectorate of Education and the Care Inspectorate. The year to 31st May 2025 continued to see high cost rises due to the high levels of inflation that the UK has been experiencing. Take up of the after school aspect of the charity has remained strong, with some days being full to capacity. There has been capacity in the nursery for some years, but enrolment was stronger in the year to 31st May 2025 than it has been in recent years.
We were able to hold some fundraising activities, such as author events, an Easter fun day and stalls at local events.
The nursery sessions continue to be held in St Andrews New Church Hall. The after school club sessions were also held there until the end of June 2024, but from August 2024, the after school club sessions were held at West Linton Primary School.
FINANCIAL REVIEW
Financial position The charity had a slight surplus in the year to 31st May 2025, however enrolment in the nursery worsened a month or so after the year end after several children left the nursery for school.
Reserves policy
The charity aims to have reserves equal to one month's costs in the short term.
Going concern The Trustees confirm that there are no material uncertainties regarding the charity's ability to continue as a going concern.
FUTURE PLANS
The charity plans to trial offering a breakfast club again at some point, and seeks to increase its enrolment, particularly for the nursery.
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West Linton Early Learners
Report of the Trustees for the Year Ended 31 May 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is a SCIO (Scottish Charity Incorporated Organisation). It's objectives and administration arrangements are set out in it's constitution.
The charity was granted charitable status on 21st March 1988 and is registered as a Scottish charity under number $C012258.
Recruitment and appointment of new trustees
The Trustees are appointed or reappointed at Trustees meetings held throughout the year or at the Annual General Meeting.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number SC012258
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Principal address
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Independent Examiner
Gall Robertson CA Tweedside Park Tweedbank Galashiels Selkirkshire TD1 3TE
Approved by order of the board of trustees on 2sfor|zeveeeeeeeeees and signed on its behalf by:
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Independent Examiner's Report to the Trustees of West Linton Early Learners
I report on the accounts for the year ended 31 May 2025 set out on pages four to ten.
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 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report My examination was 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 seeking explanations from you as 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 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 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 to comply with Regulation 8 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.
The Institute of Chartered Accountants of Scotland
Tweedside Park Tweedbank Galashiels Selkirkshire TD1 3TE Dates asvoxecssnoxssarsssonesscserszcrsanesonanens
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West Linton Early Learners
Statement of Financial Activities for the Year Ended 31 May 2025
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|---|---|---|---|---|---|
|31.5.25|31.5.24|
|Unrestricted|Restricted|Total|Total|
|Notes|fund£|funds£|funds£|funds£|
|INCOME AND ENDOWMENTS FROM|
|Donations|and legacies|2,672|-|2,672|2,322|
|Charitable|activities|
|General|
|111,023|-|111,023|83,365|
|Investment income|2|3|-|3|3|
|Total|113,698|-|113,698|85,690|
|EXPENDITURE|ON|
|Charitable|activities|
|General|
|113,668|-|113,668|85,730|
|NET INCOME/(EXPENDITURE)|30|-|30|(40)|
|RECONCILIATION|OF FUNDS|
|Total funds brought forward.|1,285|500|1,785|1,825|
|TOTAL FUNDS CARRIED FORWARD|1,315|500|1,815|1,785|
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The notes form part of these financial statements
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West Linton Early Learners
Balance Sheet 31 May 2025
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|---|---|---|---|---|---|
|31.5.25|31.5,24|
|Unrestricted|Restricted|Total|Total|
|fund|funds|funds|funds|
|Notes|£|£|£|£|
|CURRENT ASSETS|
|Debtors|7|2,037|>|2,037|3,516|
|Cash at bank|12,968|500|13,468|8,802|
|15,005|500|15,505|12,318|
|CREDITORS|
|Amounts falling due within one year|8|(500)|~|(500)|(615)|
|NET CURRENT ASSETS|14,505|500|15,005|11,703|
|TOTAL ASSETS LESS CURRENT|
|LIABILITIES|14,505|500|15,005|11,703|
|ACCRUALS AND DEFERRED INCOME|9|(13,190)|-|(13,190)|(9,918)|
|NET ASSETS/(LIABILITIES)|1,315|500|1,815|1,785|
|FUNDS|10|
|Unrestricted funds|1,315|1,285|
|Restricted funds|500|500|
|TOTAL FUNDS|1,815|1,785|
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The ._ financial statemenis were approved by the Board of Trustees and authorised for issue on “2.5%F@ le. Z OC.%. and were signed on its bebalf by:
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ad :
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2
The notes form part of these financial statements.
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West Linton Early Learners
Notes to the Financial Statements for the Year Ended 31 May 2025
- ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Going Concern
The Trustees have assessed a period of 12 months from the date of approval of the financial statements and consider that no material uncertainties exist that cast significant doubt about the ability of the charity to continue as a going concern. Thus the Trustees adopt the going concern basis of accounting in preparing the financial statements.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. :
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
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West Linton Early Learners
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
- INVESTMENT INCOME
Deposit account interest
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31.5.25 31.5.24
£ £
3 3
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3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.
4, STAFF COSTS
The average monthly number of employees during the year was as follows:
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|---|---|---|---|---|
|31.5.25|31.5.24|
|Employees|8|6|
|No|employees|received emoluments in excess|of £60,000.|
|5.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|
|Unrestricted|Restricted|Total|
|fund|funds|funds|
|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations|and legacies|1,722|600|2,322|
|Charitable|activities|
|General|
|83,365|-|83,365|
|Investment income|3|-|3|
|Total|85,090|600|85,690|
|EXPENDITURE|ON|
|Charitable|activities|
|General|
|85,630|100|85,730|
|NET INCOME/(EXPENDITURE)|(540)|500|(40)|
|RECONCILIATION|OF FUNDS|
|Total funds brought forward|1,825|-|1,825|
|TOTAL FUNDS CARRIED FORWARD|1,285|500|1,785|
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West Linton Early Learners
- INDEPENDENT EXAMINATION FEES
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
The independent examiner fee for the examination of the accounts for the period is £630 (2024: £630).
The amount payable for other accountancy services for the period is £678 (2024: £932),
‘
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|---|---|---|---|---|---|---|---|---|
|7.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|
|31.5.25|31.5.24|
|£|£|
|Trade|debtors|1,359|2,852|
|Prepayments|678|664|
|2,037|3,516|
|8.|CREDITORS:|AMOUNTS FALLING DUE WITHIN ONE YEAR|
|31,5.25|31,5.24|
|£|£|
|Taxation and social|security|261|450|
|Other|creditors|239|165|
|500|615|
|9.|ACCRUALS AND DEFERRED INCOME|
|31.5.25|31.5.24|
|£|£|
|Accruals and deferred income|13,190|9,918|
|10.|MOVEMENT|IN FUNDS|
|Net|
|movement|At|
|At|1.6.24|in|funds|31.5.25|
|£|£|£|
|Unrestricted|funds|
|General fund|1,285|30|1,315|
|Restricted|funds|
|Groundwork UK|500|-|500|
|TOTAL FUNDS|1,785|30|1,815|
|Net movement|in|funds,|included|in the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General fund-|113,698|(113,668)|30|
|TOTAL FUNDS|113,698|(113,668)|30|
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West Linton Early Learners
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
10. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
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|---|---|---|---|---|---|---|
|Net|
|movement|At|
|At|1.6.23|in|funds|31.5.24|
|£|£|£|
|Unrestricted|funds|
|General fund|1,825|(540)|1,285|
|Restricted|funds|
|Groundwork UK|-|500|500|
|TOTAL FUNDS|1,825|(40)|1,785|
|Comparative|net movement|in funds,|included in the above|are|as follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General fund|85,090|(85,630)|(540)|
|Restricted|funds|
|Groundwork UK|500|-|500|
|The Knot|100|(100)|.|
|600|(100)|500|
|TOTAL FUNDS|85,690|(85,730)|(40)|
|A current year|12 months and prior year|12 months|combined position|is|as|follows:|
|Net|
|movement|At|
|At|1.6.23|in|funds|31.5.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|1,825|(510)|1,315|
|Restricted|funds|
|Groundwork UK|-|500|500|
|TOTAL FUNDS|1,825|(10)|1,815|
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West Linton Early Learners
Notes to the Financial Statements - continued for the Year Ended 31 May 2025
10. MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General fund|198,788|(199,298|)|(510)|
|Restricted|funds|
|Groundwork UK|500|-|500|
|The Knot|100|(100)|-|
|600|(100)|500|
|TOTAL FUNDS|199,388|(199,398)|(10)|
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11. EMPLOYEE BENEFIT OBLIGATIONS
The total employer defined contribution plan payments made in the period were £843 (2024: £720).
12, RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 May 2025.
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West Linton Early Learners
Detailed Statement of Financial Activities for the Year Ended 31 May 2025
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|---|---|---|---|---|
|31.5.25|31.5.24|
|£|£|
|INCOME AND ENDOWMENTS|
|Donations|and|legacies|
|Donations|226|1,054|
|Grants|2,446|1,268|
|2,672|2,322|
|Investment|income|
|Deposit account interest|3|3|
|Charitable|activities|
|Attendance|fees|72,604|61,586|
|SBC funding|36,474|20,014|
|Fundraising|1,945|1,765|
|111,023|83,365|
|Total incoming resources|113,698|85,690|
|EXPENDITURE|
|Charitable|activities|
|Wages|86,932|62,289|
|Pensions|843|720|
|Rent,|rates and water|14,401|14,759|
|Insurance|800|728|
|Postage and stationery|20|398|
|Sundries|84|100|
|Subscriptions|and validation checks|450|147|
|Refreshments|3,986|3,388|
|Activities,|materials|and equipment|4,466|872|
|Training|56|123|
|Cleaning costs|237|292|
|Fundraising costs|13|352|
|112,288|84,168|
|Support|costs|
|Governance|costs|
|Accountancy|1,380|1,562|
|Total resources expended|113,668|85,730|
|Net income/(expenditure)|30|(40)|
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This page does not form part of the statutory financial statements
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