## **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
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.
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.
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**|
|---|---|---|
## **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|
|---|---|---|
||||
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|
|---|---|---|
## **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**|
|---|---|---|
||||