REGISTERED cHARy NUMBER: SC012690 Report of the Thistees ind Unludited Fln*neial Stat¢ments For The Yeir Ended 28 Ftbrnary 2025 lor Halklrk Playwiup The LK•n8 Partnership I Sir John's Square Caithness KW14 7LN 01847 890304
Halkirk Pl8ygroup Contents of the FiDIDci*I Statements For-j'he Ye8r knded 28 Februar> 2025 Page Report of the Trustc 1102 tndepen(knt Examin&$ Rq)ort Recetpts and Payments Aceouni Ststement of Balat)ces
H4lkirk Playzroup Report of the Truste For The Yefdr Ended 28 February 2025 The tNsttts present their report with the financial statements of the charity for thc ye4r end 29 FebrLWy 2025. The ttustee8 have adopied the provisions of the Statement of Recornmended Practicc (SORP) 'Ac¢ounting ond Rqrt]llg by Clwiticg iUed in March 21KI5. REFERENCE AND ADMINISTRATIVE DETAI[3 Regi8t¢r¢d Ch•rity number SC012690 Prlncipil Address Halknrk Primary Schty)I Braal T¢trace Halkirk KW126YN Trustees STRUCTURE, GOI'LRNANCE AND MANAGEMENT R¢trnltment and appolntment of new trustetj The tNst¢es are appoinied by ihe memEtTS ai lh¢ aDllual 8encral meetin8. Governlng document The Associalion is a clwiiablc uniiKoIwed &8sociation and thc PUryK)se8 8Dd administration arrangements are set out in our ujnstitution. OKIECTIVES AND AcfivITIES ChArltable Purptss Our purp95¢ 15 to provid¢ a pr¢h0o1 nur8¢ry and playgr¢)up for ¢hildr in th¢ area. Summary of the mlln activities ID rel•tioD ¢0 these obj¢ Th¢ aim 15 to prepare pff-school children for primary sch(MJl and io follow the national curriculum for exeellen¢e. ACHIEVEMENTS AND PERFORMANCE Summary of the mAln Aehltvtmenti of th¢ ¢barity during the fmuncial period We have had anothcr busy ycar with a fvll register of 30 children. We arc alrcady full for the nexl a¢adernic ycar which is fantastic for th¢ s¢lting th1 villagc. Ilc cmploy 6 full tim¢ members of stsff which consisls of onc qualificd manager. one member of aff nearing the end oftheir 2 year of the Graduate Apprentice BA Learning alld childca qualific*ion, 3 members with their SVQ 3 in S(1&1 Services (Cbildren and Young People) and one men)ber of staff work]"ng toward5 fim"slu'ng their SVQ 3. It is fanthstic that wc arc in the position to support the y(Ruig generation gaiaing qualificalions lo allow them to work in the Early Years. This will ¢Jwre that all the children are supported on their learning journey by confidenL knowldgeable staff making the hture of th¢ setting kw)k very positive. Staff continuc to aC&S training throughout the ycar. Page I
Halkirk Plthygroup Report of the Trnstees For The Year Ended 28 February 2025 SDmrngry of the min achievements of the cbrity thiri•g tbt finaDcial period (cont) We have had great support frorn the local cornmunity. We held a rdftle with prizes from local businesses which raised over £IIKIO. We were also fted £IOIX) to a new outdiM)r c]itnbing fi8me. A local family rdn a Santa Sleigb at Chn'stmas and all money raised was donated to tbe Nursery. The Halkirk Gamc Comrnittee donatcd money to Tcplacc all our farm loys. We have also received donations of a sideboa dressing table sofa for our holl corner. AU these donations are a great help to the Nurw, We have inlrnduced pwent's ev¢nin8& in adding Io Lwr slay and play scssions. so that staty can build relationships with ihe parents and share iheir child's learning and allow parents the privacy io ask any questions. Making ihe home corner feel FLomelier was part of our irnprovement plan and with the kind donations this ha8 been made possibl¢. We hav¢ introduced a monthly science activity as this was an area that was highlited when the children's learnin8 journals were moDltored part of the settin8s quaiity assurance. The staff all received 1heir annual pay rise and we now are a setting that pays the real living wagc. The funding wc rc(xivc frum Hi¥hlaDd CnCil on]y bc uycd foT wagrs alld ststr traiDing 80 atiy surplus money will be kept in reserve for quieter years so that we can offer the same standard of care and learning experiences for the childrcn and offer staff job security. Included in the reserve are fimds to cover and tenlial redundancy liabilities in the firturc. FINANCIAL REVIEW Brlef Statement of tbe ch•rlty'8 pollcy on reserves The grant tiJndin8 received Is calculated with reference to the number of children attending nursery durin8 the year and therefore WI ihe class sizes are higher a sutplus may build up. These re5¢rv¢s may reqllireA to fimd the deficit in any year where the numbers are lower and help to Sustain the group. Donated f8clllde• and servleej The tru8lees' donalc thciT time in Order to attend rneetitigs and carry oul •dministr8tive duiics for the group. Gloria Sinclair received £400 for the athninistrative duties she carried oul. Relervei As a result of the surplus of £13062 for the year, the a880ciatiorL held Unrestricted funds of £240128 at the year end. ON BEHALF OF THE BOARD.. 24 llatch 2025 Page 2
Independent EMmlner's Rew)rt to th¢ Trvstees of Halltirk Playgroup I report on the accounts for the year ended 28 Febw 2025 set out on p2ges f<Att to five. Respeetlve rew)nsibRiities of trnstees and exminer The charity's lnttts are rewnsible for tbe pwaration of the accounts in accordance with the tern of the Charities and Tru5¢¢e tnvestrnent (S¢otlartd) Ath 2(K15 and th¢ Cklarities Accounts (Swtland) Regulations 2006 (am amcnded). The charItS trustees constder that the auth't r¢quiTemcnt of Rcgulation 10(1 } (d)) of the 2006 Accounts Rcgulations docs Dot akwly. ]L is my rcsponsibilitv to exanJAt)¢ the accounts as requi under Scction 44IIMc) of the Act and to state whether particular matt¢rs have com¢ to our attenlioJL Bwsh of the Independent exArnIDer's rert My examination was C8JTied out in accordance wilh Reylaiion I l of the Clwiti&4 Aecountg (Scotland) Regulations 2(M)6. An examination includeq a review of the accounting records kept by the charity And a comparison of th¢ a¢¢ounis psented with th(ts"e records. li also includes consideration of any unusual items or disclosures in the accounts and seekin8 explanations from you as tntsie¢s concerning any sueb rnatter8. The procedure8 undertaken do not proi'id¢ all th¢ ¢vidMcc thai would be required in an auth't, and consequently I do not express an audit opinion on the view given by the ac¢ounts. Independent exarnlncr'j stAtement In ¢onnttiioll with tDy ¢xatUill&UV no malr ha5 lo my altenlion: (l ) which gives me Te&8onable cause to believe tha( in any rnaterial the requirement8 lo keep a¢¢ounting records in OrdanC¢ with Scdion 44IIXa) ofthc 2(Q5 Act and Rcgulation 4 of the 2th)6 Accounls Regulations: and to pr¢par¢ a¢counts which accord with the aLYounting reconts and to eomply with Regul&tion 9 of thL' 21KI6 Accounts Rr¥ulati( hav¢ not be¢n met.. or {2) to which, in my opinion, atteniion should bc drawn in orts to ¢nablc a proper Underding of the accounts to be reachcd. Thc Long Partncrship Lhartered AccouDtattls Chartered Tax Advisers I Sir John's SquAr¢ Thurso Caithn¢ss KW14 7AN 01847 890304 24 Manb 2025 Page 3
Haiklrk Playgrollp Recelpts Ind Payments Account For The Year Ended 28 Febrnary 2025 2025 2024 Recelptg Highland Council Grants Highland Council AdditioDttl GTants Bank Inlercsl Extra hours Fundrnising Donations 179.942 2.443 351 449 2552 1650 141.325 3.1(Ki 292 402 2.131 Total rttelpts 187,387 147250 Plymenty Payment for charitable activilics: Wages Pensiot) 125,765 99.442 4.998 19,676 1,164 2,518 2.170 1,195 360 PAYE 31.016 1,173 2,074 2273 Insuran¢¢ & membership Frnit and ¥roceTies Playgroup Durabl¢8 Playgrvup EquipmcnVFurnilurc Firsi Aid Training Staff Tr8inin8 Misc Phone 1.296 866 1.056 205 264 216 684 1,394 299 264 80 1.194 Sponsored Child T.yhirt51Clothin8 Accountancy Total payments for cbaritsble *ctiviti 135438 Surplus l (defieit) for ye•r All funds ar¢ unrcstiictc<L Page 4
Halkirk Playgroup Statement of Balances At 28 February 2025 28412-25 29-02-24 ¢a$h ID hand Bank balanLZS at start of year Surplusl(Deficit) for year 227,066 13,062 215.254 11,812 Bank balonccs at end ofy TaSur¢r'S A¢¢ount Wage5 Account Savcrs kn'vuul 1.827 207.218 31.083 934 195,700 30.432 Closln8 b#laDe 240 I28 227 066 LL4BILITIES Accounlancy ,254 1.876 724 1,191 4.627 424 90 Pensions Wagcs The financial ststements were approved by thc Board of Trustees on 24 March 2025 and wcre on its bchalf by.. Page 5