The Crescent Playgroup The Crescent Playgroup Scottish Charity: SCO 13861 Introduction The Crescent Play9roup is a non-profit makin9 member of the Scottish Pre-school Play9roup Association (SPPA). The runnin9 of the play9roup is up to the elected committee and the parents. The main f undin9 comes from playgroup fees ard fund rarsing events. Help can be obtained from grants throu9h local government but these are not gwranteed. Structure A volunteer committee of at least 3 parents. elected annLnlly at the AGM, manage the play9roup. There are currently 5 employees. Each day there are either 4 members of stof f plus occasional college Studertts who assist the staff to ensure the correet adult to child ratio is maintained. The roles of the committee members are as detailed in the appendix. 2022/2023 Commi*tee Members Mana ement Structure Objectives The main aim of the Play9roup Is to encourage children to develop their social skills through play and shariryj wi*h others. They con participate in many activities such as paintin9. 9luein9. craft. sand a water and dressing up. There are also many books, jigsaws and activity 9omes as well as on outdoor area for children to learn about the outdoors and tak¢ part in physical play. Our play leaders encoura9e f ree play. There is no formal teaching. There is, however, omple opportunity to learn colours. numbers, letters. weather, days of the wcek etc very simply. N¢w ideas frgm pur¢nts/¢ar¢rs ar¢ alwryys welcome ¢nd participatlgn is ¢ncourag¢d. ## **Achievements/Performance** 45 children attended the playgroup throughout the year. There is a maximum of 22 children per day. Although spaces are still available at the beginning of 2024/2025 we anticipate that the majority will have been filled within the first 6 months of the new term. No complaints arose through the year. Due to the current economic climate and our financial situation we made the decision to do very limited fund raising during 2023/24. Throughout 2023/24 the staff were fully engaged all and continued to keep themselves up to date with all individual training requirements. ## **Financial Review** The playgroup is in partnership with Midlothian Council to provide funded ELC spaces. These spaces are minimal within the playgroup – the majority of spaces are funded privately. Fees (both funded and private) are the main income for the playgroup. The total income for 2023/2024 was £57803.64 and the total expenditure £82411.36. This gave us a loss over the year of £24607.72. We had started the year with a balance of £49056.85, and we ended the year with a balance of £24449.13. We have upgraded a lot of equipment this year as this was well over due. We also had a reduced the number of children attending this year to previous. The playgroup only operates in term time, however staff salaries are pro-rated over 12 months. We always need to ensure that we have sufficient funds to cover salaries over the summer months as the next set of fees are not payable until end August/beginning of September. ## **Future Events** All staff renewed their First Aid training in 2023/24 and continued to maintain their own CPD. A new committee will be agreed and announced. Signed on behalf of the committee: The Crescent Pla rou Accounts for ear endin 31 Jul 2024 Income Fees (less refunded fees) Empendlture Net Salaries HMRC E29.249.24 £55.252.18 £6,490.07 £2,004.35 £3.276.41 £1.137.58 Nest Pensions Petty Cash Snack Council Funded Placements £28.494.40 TOTAL FEES £57.743.64 Ll Hall Rent £1,200.00 £774.36 Events Grant & Donations £0.00 T-5hirt5 staff Training & Meetings Membership & Insurance Equipment. Materials & Craft5 Office Supplie5 & Stationery £110.50 £2,148.17 £668.23 Additional Income Raffle £60.00 £8,500.21 £849.30 £57,803.64 £82.411.36 Profit/Loss for year -£24,607.72 Balance brought forward £49,056.85 C105ing Balance £24.449.13 Bookkeeper Tre2surer/chairperson Marbager The Crescent Playgroup 31" July 2024 Independent Examiner's Report to the Manager of The Crescent Playgroup I report on the accounts for the period ended 31 July 2024 Re5￿ctiVe responsibilities of try￿*¢¢5 and reporting accountants The trustees ore responsible for *he preparation of the accounts in attordance with the terms of the Charitable Trustee Invesment (Scotland) Act 2005 and the Charities Accounts {Scotl¢Jnd) Re9ulations 2￿6. The trustees consider that the aLdit requirement of Regulations 10(1) (a) to (c) of the Accounts Regulations does not opply. It is my responsibility to ex(wnine the accounts as required under section 44{1) (c) of the Act and to state whether particular matters have come to my attention. Bosis of independent examiMr's statement My examimtion is carried out in accordance with Re9ulotions 11 of the Charities Accounts (Scotland) Regulations Act 2006. An examirntion includes a review of the accountin9 records kept by the charity and a comparison of the accounts presented with those records. It also includes cornsideration of any unusual items or disclosures in the accounts, and seeks explarn*ions from the trustees concernir9 any such matters. The procedures ul￿ertaken do not provide all the evidence that would be required inttn audit, and consequently I do not express an audit opinion on the view given by the accounts. Indeperdent examiner s statement In the course of my examination. no matter has come to my attention Which 9iv¢s me reosoroble cous¢ to believe that in ary mot¢rial expect th¢ requir¢ments: To keep accounting records in occordonce with Section 44(1) (o) of the 2005 Act and Re9ulation 4 of the 2006 Accounts Rwjulations, To prepare accounts which accord with the accountiry records and comply with Regulation 9 of the 2006 Accounts Regvlotions have not bvxn rnet, or To which, in my opinion, attention should be drawn in order to enable a proper understonditYJ of the accounts to be reached.