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2024-07-31-accounts

Muirfield Playgroup

Trustee’s Annual Report for the year ending July 2024 Scottish Charity Number SCO12561

Current Trustees

Contact Address

Recruitment and Appointment of Trustees

All of the Association’s Trustees are appointed and reappointed by the members of our Annual General Meeting, held in September every year.

Governing Document

The Association is a charitable unincorporated association and the purposes are set out in our constitution.

Charitable Purposes

Our Purposes, as recorded in our constitution, are to provide pre-school care to the children of Arbroath and to promote and fundraise for the purpose. Our Playgroup Aims and Vision are attached.

Activities and Achievements

Like the previous year, the playgroup started back after the summer with an almost full register. Many of the children on the register this session were unfunded children and this brings in less money for the playgroup. As a result, this has meant our income for the year is less than it would have been had we had more funded children in place of the unfunded children. This is something that we will monitor and discuss.

During this session it came to light that we had, unknowingly, been underpaying our staff. We use a third party to process our wages and it was discovered that an incorrect formula had been used to calculate holiday pay. We were one of several playgroups affected. As a result, the decision was made to pay all staff 2 years’ worth of back-dated pay. The total amount was significant and this obviously had a significant impact on our finances.

The Depute Manager stepped down to an EYP in March. The decision was made to continue with a manager and an EYP only rather than to replace the Depute Manager. The rest of the staffing has remained constant with very little staff absence which, fortunately, has been the norm for us.

Despite the difficult financial year we had we were able to give all members of staff a pay rise in April. In addition to this, we met the target set for us to ensure all staff working in ratio with early years children were paid at least £12.00 per hour.

Our chair person stepped down in February and was replaced b ably took on the role for the remainder of the session.

In May, the staff and children enjoyed our annual trip to a local inflatable play centre. The cost of this and the bus was covered by the Playgroup.

We had a successful Christmas show and raffle, which was enjoyed by children and families and raised us over £300. We were also lucky enough to have a donation from a local bike meet. This also raised over £300. Our annual Teddy Toddle in June was an excellent fundraiser. People gave very generously and we raised nearly £800.

This has been another successful year which has seen the playgroup full with a waiting list, staffing is stable and consistent and the committee active. For next year we aim to have another look at the discrepancy between income for funded and unfunded children.

Trustees Remuneration and Expenses

The trustees did not receive any remuneration or expenses during the year.

Reserves

£7500 to be used for emergency or unexpected situations, including redundancies.

Approved by the trustees and signed off on their behalf.

(Chair person)

Muirfield Playgroup SC012561

Receipts and Payments for the year ended 31st July 2024

Unrestricted
Restricted
Total
RECEIPTS
Fees
113,746
113,746
Fund Raising
1,788
1,788
Bank Interest
209
209
Total Receipts
115,743
0
115,743
PAYMENTS
Fund raising expenses
0
0
0
Payments for charitable Activities
Wages
126,622
126,622
Training
0
748
748
Arts and crafts materials
477
477
Equipment/Toys
1,431
1,431
Food
1,430
1,430
SPPA/SSS Membership and Insurance
706
706
Repairs
0
0
Trips and Parties
293
293
Stationery,Postage,Photos/Ink
284
284
Kinex phone
1,100
1,100
Hygeine
242
242
EY Meals received - Overpayment
0
0
Sundry
378
378
Total payments for charitable activities
132,964
748
133,712
Governance Costs
50
0
50
Total Payments
133,014
748
133,762
SURPLUS/(DEFICIT) FOR YEAR
-17,271
-748
-18,019
Statement of Balances
Unrestricted Restricted
Total
Bank and Cash In Hand 31/07/2023
27,708
4,701
32,409
Surplus/(deficit) for year
-17,271
-748
-18,019
Bank and Cash In Hand 31/07/2023
2
10,437
3,953
14,390
Reserves
3
General Fund
2,937
3,953
6,890
Designated redundancy fund
7,500
0
7,500
10,437
3,953
14,390
2024
2023
137,011
1,582
165
138,758
0
109,350
433
449
13,265
9,190
704
35
514
235
940
171
2,865
1,574
139,725
50
139,775
-1,017
33,426
-1,017
32,409
24,909
7,500
32,409

Notes to Accounts

1 Trustee and remuneration and expenses

The Trustees did not receive any remuneration or expenses during the year

2 Restricted funds:

Balance relates to training grant received in prior years

3 Reserves

Muirfield Playgroup held unrestricted funds of £6,890 and restricted funds of £3,953 at the end of the year.

Approved by the trustees and signed on their behalf

Chairperson 27.9.24

Date

Independent Examiner's Report

I report on the accounts of Muirfield Playgroup for the year ended 31 July 2024

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 my attention.

Basis of independent examiner’s statement

An 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 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

  2. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

  3. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Date 15.10.24