Friockheim & Kinnell Church Pla rou TRUSTEIS, AN￿AL REPORT AND FTNANCtAL STATEMENTS For the periThl I" June 2024-31" March 2025 Scotlish Registered Charity Number SC012940 rriockheim fiaygroup Friockheim & Kinnell Church Playgroup Annual Report & Financial Statements For the Period I st June 2024 to 31" March 2025 CONTENTS PAGE Index Page Trustee Annual Report Independent Examiners Report Ststement of Receipts and Payments Statement of Balances Notes 8-10 Page I Friockheim & Kinnell Church Playgroup Annual Keport & Financial Statements For the Period I st June 2024 to 31" March 2025 TRUSTEES, ANNUAL REPORT The trustees are ple￿d to present their re￿rt and fina[￿la1 stalernents together with the independent st examiners report for the year ended 31 March 2025. Charity Nam¢ Friockheirn & Kinnell Church Playgroup Charity Number SC012940 Principal Address Friockheirn & Kinnell Church Playgroup Community Wing Friockheim Primary School Kinnell Road Friockheim DDII 4XB Current Trustees oth¢￿ dwing [￿ri()d Independent Examiner Page 2 Friockheim & Kinnell Church Playgroup Annual Report & Financial Statements st For the Period I st June 2024 to 31 March 2025 TRUSTEES, ANNUAL REPORT STRUCTURE GOVERNANCE IIND MANAGEMENT Governing Document Friockhcim & Kinnell Church Playgroup is a Scottish Charitable Unincorporated Association, and it was st registered in its current forni on 31 July 1985. Previously the playgroup was set up approx 1980 and is governed by a constitution which is set out by the Scottish Pre-school Association. Appointment of Trustees Trustees are recruited at the Annual General Meeting. The office bearers are elected at the Annual General Meeting nornwlly in June each year. The trustees meet on a regular basis monthly OT as and when required. Organisation Strllcture The trustees are responsible for the strategic direction and governance of the charity. ORJECTIVES & ACTIVITIES The aim of the playgroup is to promote the sims of the Scottish pre-schooj association, which is to advance the education of pre-school children so that they may take a constructive place in the community, and also the education of their parents, in furtherance of that aim: a) To provide safe and satisfying group play in which parents take part when appropriate b) To encourage other charitable activities through which parents may help the children ACHIEVEMENTS & PERFORMANCE This year we have introduced learning journals and DOJO to enable us to improve the family engagement because we recognise that this is an important part of the children's learning journey. This enables the families to sharc their ideas back to the charity. Newletter's are going out at the end of the month to enable updates of events and activities within the playgroup and this is to be emailed instead of printing to be more efficient. The local authority visit regularly to see how we are following their guidelines on playgroup education. They have been helpful in assisting reviews of the policies and procedures. There is a new floor book that staff and children have been working on to evidence the outdoor learning, families are invited to vicw this when collecting the children. The floor book covers vegetable and fruit planting, growing and harvesting. Ashbrook Nurseries and B & Q have been donating seeds, soil, planters and expertise. The tender for the local authority funding has been agreed for the next few years. Fundraisers have taken place raffle. jellycaL welly walk, pumpkin poster, summer fete as well as golden balls draw. Fundraising is still an issue so some fundraisers will be required next year. Page 3 Friockheim & Kinnell Church Playgroup Annual Report & Financial Stdiements Por the Period I st June 2024 to 31" May 2025 TRUSTEES, ANNUAL REPORT FINANCIAL REVIEW Overview The results for the period are set out in the attached aeeounts. The total income for the year was £58,308 {2024 £67,208). The total expenditure was £61,098(2024 £66,312). The results show a deficit of £2,790 (2024 surplus £896). L¢aving unrestricted funds of minus £673 and restrictcd funds of £nil totsl funds remaining are minus £673. There Is a loan in place to cover this balance and the Independent Examiners payment is a lÈability. RESERVES POLICY The trustees are considering a reserves policy fund for the future but as the funds are low no reserves policy is in place. APPROVAL This report was approved by the trustees on the 17 of June 2025 and signed on their behalf by: 1710613 Date Frlo¢khelm and Kinnell Playgroupg Scottlsh Cbarlty No. SC012940 Page 4 FRIOCKHEIM & KJNNELL CHURCH PLAYCROUP SC012940 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES I report on the accounts of the charity for the period ended 31" of March 2025 which are set out on pages 6-10. Respective r￿POnsIbl11ties of Tnistees fénd Examiner The charity's Trustees are reswnsible for the preparation of ihe accounts in accordance with ihe temis uf the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity Trustees consider that the audit requirement of the Regulation l O( l ) (d) of the Accounts Regulations does not apply. It is my responsibility lo examine the accounts as required under section 44(1) (c) of the Act to state wh¢th¢r particular rnatlers have come to my attention. Basis of Independent Examiner's Statement My examination is carried out in accordance with Regulation I l 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 prescnted with those records. It also includes consideration of any unusual iteins or disclosures in the accounts: and seeks explanations from the T￿￿tee5 concerning any such matters. The procedures undertaken do not provide all the evidence thai would be required in an audil and consequendy I do not express and audit opinion on the view given by the accounts. Independent F,xaminer's Statement In the course of my examination, no matter has come to my attention l. Which gives me reasonable cause to believe that in any material resFtct the following requirements have not been met: _ To keep accounting records in accordance with Section44 (1) (a) or the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and - To prepare accounts with accord with the accounting record and comply with Regulation 9 of the 2006 Accounts Regulations. 2. To which, in my opinion, attention should be drawn in order to enable a proper understsnding of the Accounts to be reached. Page 5 Friockheim & Kinnell Church Playgroup Annual Report & Financial Statements For the Period I st June 2024 to 31" March 2025 STATEMENT OF RECEIPTS & PAYMENTS 2025 2025 2024 Unrestricted Restricted Total Total Receipts Donation (¥ants Fundraising Trading I￿r charitab￿ Acts'mties 6,700 775 775 2.581 54928 24 2,581 54,928 24 3,867 55,927 714 TOTAL RECEIPTS 57,533 775 58.308 67,208 Payments CharitabÈ Activities Trading Fundraising 775 6.359 53,932 407 53,932 407 58.767 (knrnance Independent Examination 400 400 200 TOTAL PAy￿NTs 60,323 775 61,098 66,312 SurpluslDeficit for period -2,790 -2,790 896 Page 6 Friockheim & Kinncll Church Playgroup A[￿U¢ll R¢port & Financial St