2025-05-31-accounts

APPENDIX 3

Scottish Charity Regulator

Independent examiner’s report on the accounts Report to the | Charity name ; ; trustees/members of St Kane’s Early Learning Childcare Centre

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Registered charity |[SC013759] number On the accounts of the Period start date ; Period end date charity for the period |__Day | _~—Month | Year| | Say | Month | Year rr a a a numbers of additional sheets) Respective | The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of | with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner | Charities Accounts (Scotland) Regulations 2006 (as amended). 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 | My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement | Regulations. 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, | do not express an audit opinion on the view given by the accounts. Independent examiner's | |r the course of my examination, no matter has come to my attention statement 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

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

Signed:

Date: 17/02/2026 Relevant professionalName: | qualification(s) (ifif ow.any): Fellow of the Association of Chartered Certified Accountants Access: | | |

APPENDIX 3

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

APPENDIX 2

St Kane's Early Learning & Childcare Centre

SC013759

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts	Restricted fund 2 - enter name of fund below Contingency fund	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-
Legacies					-
Grants	-				-	750
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
Sub total Receipts from asset & investment sales	-	-	-	-	-	750
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
Sub total Total receipts Payments	-	-	-	-	-	-
	-	-	-	-	-	750
					-
Expenses for fundraising activities					-
Gross tradingpayments					-
Investment management costs					-
Payments relating directly to charitable activities					-
Grants and donations	46				46	704
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
Sub total Payments relating to asset and investment movements	46	-	-	-	46	704
					-
Purchases of fixed assets					-
Purchase of investments					-
Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year	-	-	-	-	-	-
					-
	46	-	-	-	46	704
					-
	46) (	-	-	-	46) (	46
	29,341				29,341
	29,295	-	-	-	29,295	46
					-
Nature andpurpose of funds
Contingency-provision for	staff redundancy pa	y and closure costs	in the event the setting has to stop operating.

2025-05-31 OSCR receipts & payments accountAdditional notes (3)

December 2007

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APTTNEAX >
Section 6 Statement of balancesSt Kane's Early Learning & Childcare Centre $C013759
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