2025-07-31-accounts

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Strathaven Community Nursery Trustees' Annual Report and Accounts For the year ended 30 June 2025

Scottish Charity Number $C012310

• STRATHAVEN COMMUNITY NURSERY

TRUSTEES YEAR ENDED 30 JUNE 2025

TRUSTEES

DAVID WILKIE Chairperson LAURA STEWART Treasurer LINDSAY FITZPATRICK Secretary KIRSTY REDFERN

• Appointed November 2024 Resigned November 2024

CONTACT ADDRESS WESTER OVERTON PRIMARY SCHOOL ASHKIRK ROAD

STRATHAVEN ML10 6JT

rd COMMUNITY NURSERY USTEES' ANNUAL REPORT OR THE YEAR ENDED 30 JUNE 2025 Recruitment and appointment of Trustees All of the Nursery's trustees are appointed by the members at our annual general meeting. Governing document The Nursery is a charitable unincorporated organisation and the purposes and administration arrangements are set out in our constitution. Charitable purposes

• Our purposes, as recorded in our constitution, are to provide nursery education for 3 - 5 year olds in the Strathaven area.

Activities and achievements

The Curriculum for Excellence is fully implemented within the nursery and the curriculum is designed to cover all curricular areas - Language, Mathematics, Health and Well Being, Expressive Arts, Religious and Moral Education, Social Studies and Technologies. Our aim is that all children should be Successful Learners, Effective Contributors, Responsible Citizens, and Confident Individuals. 2024-2025 was a busy, enjoyable, and purposeful year and staff, parents and children all worked together to improve opportunities and experiences provided in the nursery.

• The staff team: e Continued to develop our gardening project with our green house and growing vegetables. e Staff received training on Child Protection, Autism Awareness, First Aid, and Food Hygiene, aswell as care inspectorate training. ¢ Continue to use our Facebook page and private page to raise the nursery profile and share information with parents

• e Improved the opportunities for children to become independent during the nursery day. e Continue with targets for children in technology, outdoor and our caring caterpillar to encourage them to recognise and celebrate achievements.

• e Continue to self-evaluate our practice and the make changes where necessary. e Continue to use our learning journals and using them for our reports and accident forms.

The children: e Performed ina nativity play for friends and parents. - Took part in a bunny hop to raise funds for nursery resources. e Helped decide nursery rules. e Took part in consultations to choose new resources. e Enjoyed visits to the library. e Enjoyed a visit to our local drama studio - Dramalam e Performed our graduation songs on the bandstand at Strathaven Park

"2 S60 SRerP HY

RATHAVEN COMMUNITY NuRSERY RUSTEES ANNUAL REPORT - continued FOR THE YEAR ENDED 30 JUNE 2025 | Activities and achievements - continued The parents: * — Participated in various consultations to improve procedures in the nursery, particularly the Participation Strategy. ® Visited the nursery to extend the range of activities offered to the children - music, gardening and expressive arts. ° — Raised funds for nursery resources. ® Provided suggestions for focuses.

During 2025-2026 we aim to:

• Continue to improve our provision of literacy and numeracy in the garden through audit and curricular planning. * Continue our audit of 'How Good is Our Early Learning and Childcare’ the revised framework for e self- evaluation for the early learning and childcare sector. Develop our rotating lunches. ° Build confidence in our children to challenge themselves in outdoor play. ° Continue to develop our own personal development * Continue to develop our outdoor garden area and challenging the children. e¢ Review our policies and children’s right with the children and at a level for their understanding. Trustee remuneration and expenses The trustees did not receive any remuneration or expenses during the year (2024:Nil). Donated facilities We are grateful to South Lanarkshire Council for the continued use of their facilities at Wester Overton Primary School. Reserves As a result of the deficit of £17,983 for the year, the Nursery held unrestricted funds of £59,509 at the year end. The Committee consider the unrestricted funds of £59,509 will enable the nursery to continue for the forthcoming year. Approved by the Trustees and signed on their behalf ef wk Chairperson

STRATHAVEN COMMUNITY NURSERY STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED

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30.06.25 30.06.24
Unrestricted Total Total
Funds
£ £
Notes P
Receipts
Donations 1,130 1,130 92
Income from Charitable Activities 142,299 142,299 125,063
Other 2,446 2,446 0
a ee ———————
Total Receipts 145,875 145,875 118,321
— —————_——Ea
Payments
Charitable Activities 140,070 140,070 143,138
ee a
Total Payments 140,070 140,070 143,138
Surplus/(Deficit) for year 5,805 5,805 -17,983
All funds are unrestricted.
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STRATHAVEN COMMUNITY NURSERY NOTES TO THE ACCOUNTS FOR THE YEAR

ENDED 30 JUNE 2025

1. Accounting Policies

Basis of Accounting

The accounts have been prepared on a Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

VAT The Nursery is not registered for VAT and accordingly, expenditure includes VAT where applicable.

Funds For the purpose of the Statement of Receipts and Payments (page 4) and the Statement of Balances (page 5), Funds are defined as follows;

• Unrestricted funds comprise income which has been received for the objects of the Nursery

• without further specified purpose and are available as General funds. Restricted funds comprise income which has been received for the object of the Nursery and

• specified for a restricted purpose within these objects by the donor.

• 1. Charitable Expenditure Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services of its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.
• 1. Pension Costs The pension charge represents contributions due from the Nursery and amounted to £1,354 (2023 - £1,196).

• Donations

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2025 2024
£ £
Donations 1,130.47 91.94
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STRATHAVEN COMMUNITY NURSERY NOTES TO THE ACCOUNTS - continued FOR THE YEAR ENDED 30 JUNE 2025

1. Income from Charitable Activities

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2025 2024
£ £
Fees 142,299 125,063
Other Income 3,576 92
145,875 118,321
6. Cost of Charitable Activities
Salaries 119,578 85,592
Books/Toys 0 0
Snacks 103 938
Lunches provided by SLC 9,747 10,442
Equipment 84 12,956
Miscellaneous 9,327 1,659
Milk 32 463
Stationery 36 201
Art Material 0 138
Insurance 0 434
Registration Fees 9 245
Website 0 19
Telephone 938 972
Party Food 0 25
Equipment and software rental 217 866
140,070 143,138
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1. Trustees’ Remuneration and Related Party Transactions

2. No Trustees or any persons connected with them received any remuneration or reimbursed

3. expenses during the period in their capacity as Trustee.

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• INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STRATHAVEN COMMUNITY NURSERY | report on the accounts of the charity for the year ended 30 June 2025 which are set out on pages 1 to 6.

• 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 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 recorded. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | 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 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.

DANIEL ANDERSON frmR Coma

STRATHAVEN COMMUNITY NURSERY

STATEMENT OF BALANCES AS AT

BANK AND CASH IN HAND Opening balances Surplus/(Deficit) for year

RESERVES General funds

30.06.25

30.06.24 £ £ 59,509 77,A92 5,805 -17,983 65,314 59,509 65,314 59,509

All funds are unrestricted.

Approved by the Trustees and signed on their behalf

SSCS