ST NICHOLAS PRE SCHOOL PLAYGROUP
ANNUAL REPORT & FINANCIAL STATEMENTS
FOR THE YEAR TO 31 JULY 2025
ST NICHOLAS PRE SCHOOL PLAYGROUP
INDEX TO THE FINANCIAL STATEMENTS
| Page | |
|---|---|
| Trustees’ Annual Report | 3 |
| Report of Independent Examiner | 4 |
| Statement of Receipts & Payments | 5 |
| Statement of Balances | 6 |
| Notes on the Accounts | 7/8 |
ST NICHOLAS PRE SCHOOL PLAYGROUP
TRUSTEES’ ANNUAL REPORT
For the year ended 31 July 2025
Current Trustees
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Contact Address 7 Mousebank Road Lanark ML11 7PD Scottish Charity Number SCO12553 Governing Document The charity is an unincorporated charity and is governed by its constitution. Recruitment & Appointment of Trustees There are no formal procedures for the appointment of trustees. Charitable Purpose Our purpose is to provide pre-school care for children from the Lanark and surrounding area. Activities & Achievements The aim is to continually improve the care of the children by supplementing the playgroup and toddlers fee income with various fundraising activities. The object is to provide the children with a high standard of care. Reserves The charity has made a surplus of £499 during the year, increasing the total cash funds in reserve at 31 July 2025 to £10,898.
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees.
ST NICHOLAS PRE SCHOOL PLAYGROUP
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR ST NICHOLAS PRE SCHOOL PLAYGROUP REGISTERED CHARITY NUMBER SC012553
For the year ended 31 July 2025
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) 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 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 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.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention.
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations.
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Gordon Ferguson & Co CA 118 High Street Lanark ML11 7ES 23[rd] September 2025
ST NICHOLAS PRE SCHOOL PLAYGROUP
STATEMENT OF RECEIPTS & PAYMENTS ACCOUNT
For the year ended 31 July 2025
| Notes Unrestricted Funds Restricted Funds £ £ Voluntary Receipts Donations 710 - Grants 4 - 1,125 Fund Raising 5 5,118 - Gross Receipts from Charitable Activities Playgroup Fees 14,092 - Toddlers Fees 8,799 - 28,719 1,125 Voluntary Payments Cost of Fund Raising 1,205 - Cost of Charitable Activities 24,863 - Grants & Donations 3,276 - 29,344 - Surplus/(deficit) for the year (625) 1,125 |
2025 Total £ 710 1,125 5,118 14,092 8,799 29,844 1,205 24,863 3,276 29,344 499 |
2024 Total £ 1,180 4,700 6,888 12,345 5,125 30,238 1,113 22,706 3,018 26,837 3,401 |
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ST NICHOLAS PRE SCHOOL PLAYGROUP
STATEMENT OF BALANCES
For the year ended 31 July 2025
| Unrestricted Funds Restricted Funds £ £ Funds Reconciliation Bank & Cash balance at 1 August 2024 10,399 - Surplus for Year 499 - Bank & cash balance at 31 July 2025 10,898 - Bank & Cash Balances Bank Current Account 10,898 - Cash balance - - 10,898 - Other Assets Play equipment (estimated value) 101 - Liabilities (unrestricted funds) St Nicholas Parish Church Hall Hire 225 - Employee Expenses/Salary - - 225 - |
2025 Total £ 10,399 499 10,898 10,898 - 10,898 101 225 - 225 |
2024 Total £ 6,998 3,401 10,399 10,399 - 6,998 701 225 - 225 |
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The notes on pages 3-5 form an integral part of these accounts.
Approved & signed on behalf of all the trustees.
ST NICHOLAS PRE SCHOOL PLAYGROUP
NOTES ON THE ACCOUNTS
For the year ended 31 July 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. The Trustees maintain a single unrestricted fund for the day-to-day running of the charity.
Restricted funds may only be used for the specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
3. Related Party Transactions
No remuneration was paid to the trustees or to any connected persons during the year.
| Unrestricted Funds Restricted Funds £ £ 4. Grants Received Main Grants Lottery Funding - - Tesco Groundwork - 1,125 - 1,125 5. Receipts from Fundraising Activities Photographs 150 - Border Biscuits 1,986 - Christmas Make 499 - Ladies Night - - Raffle 478 - Disco 1,050 - Other Fundraising 195 - Ultra Run 760 - 5,118 - 6. Cost of Fund Raising Fundraising Events 1,205 - |
2025 Total £ - 1,125 1,125 150 1,986 499 - 478 1,050 195 760 5,118 1,205 |
2024 Total £ 4,700 - 4,700 160 1,409 500 1,920 239 - 1,460 1,200 6,888 1,113 |
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ST NICHOLAS PRE SCHOOL PLAYGROUP
NOTES ON THE ACCOUNTS
For the year ended 31 July 2025
| Unrestricted Funds Restricte d Funds £ £ 7. Cost of Charitable Activities Salaries 22,893 - Fee Refund 10 - Snacks & Sundries 384 - EYS Membership 150 - Insurance 279 - PVG - - Children’s Gifts 440 - Accountancy 420 - Stationery - - New Toys & Equipment 287 - 24,863 - 8. Grants & Donations Made St Nicholas Parish Church 3,276 - 3,276 - |
2025 Total £ 22,893 10 384 150 279 - 440 420 - 287 24,863 3,276 3,276 |
2024 Total £ 21,414 72 471 150 269 59 226 - - 44 22,706 3,018 3,018 |
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