2024-07-31-accounts - Auchnagatt & District Playgroup

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

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APPEND! 1
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oscr From
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Office of the Scottish Charity Regulator

Reference and administration details

Charity name Auchnagatt and District Pre-School Centre Other names charity is known Auchnagatt and District Playgroup bv

Registel ed charity number SC013888

Charity's principal address Arnage Primary School Arnage Ellen Aberdeenshire Postcode AB41 aux

Names of the charity trustees on date of approval of Trustees' Annual Report

Trustee name Office(Ifany) Datuacted If not for whole year Name of person (or body) entitled to a.ee.glnttrustee{Ifan L 1 Chairperson 06.06.2024 Group Council 2 Treasurer 06.06.2024 Group Council 3 Secretary 06.06.2024 Group Council 4 Fundraiser - Chairperson 06.06.2024 Group Council 5 ~~--~~ 01.06.23 to 06.06.24 Group Council 6 Treasurer 01.06.23 to 06.06.24 Group Council 7 Secretary 01.06.23 to 06.06.24 Group Council -- 8 Fundraiser 01.06.23 to 06.06.24 Group Council 9 Chairperson 01.08.22 to 01.06.23 Group Council 10 Treasurer 01.08.22to01.06.23 Group Council 11 Secretary 01.08.22 to 01.06.23 Group Council 12 13 14 I 15 - -- -- ~~-~~ 16 17 18 19 20 - --	Trustee name Office(Ifany) Datuacted If not for whole year Name of person (or body) entitled to a.ee.glnttrustee{Ifan L 1 Chairperson 06.06.2024 Group Council 2 Treasurer 06.06.2024 Group Council 3 Secretary 06.06.2024 Group Council 4 Fundraiser - Chairperson 06.06.2024 Group Council 5 ~~--~~ 01.06.23 to 06.06.24 Group Council 6 Treasurer 01.06.23 to 06.06.24 Group Council 7 Secretary 01.06.23 to 06.06.24 Group Council -- 8 Fundraiser 01.06.23 to 06.06.24 Group Council 9 Chairperson 01.08.22 to 01.06.23 Group Council 10 Treasurer 01.08.22to01.06.23 Group Council 11 Secretary 01.08.22 to 01.06.23 Group Council 12 13 14 I 15 - -- -- ~~-~~ 16 17 18 19 20 - --	Trustee name Office(Ifany) Datuacted If not for whole year Name of person (or body) entitled to a.ee.glnttrustee{Ifan L 1 Chairperson 06.06.2024 Group Council 2 Treasurer 06.06.2024 Group Council 3 Secretary 06.06.2024 Group Council 4 Fundraiser - Chairperson 06.06.2024 Group Council 5 ~~--~~ 01.06.23 to 06.06.24 Group Council 6 Treasurer 01.06.23 to 06.06.24 Group Council 7 Secretary 01.06.23 to 06.06.24 Group Council -- 8 Fundraiser 01.06.23 to 06.06.24 Group Council 9 Chairperson 01.08.22 to 01.06.23 Group Council 10 Treasurer 01.08.22to01.06.23 Group Council 11 Secretary 01.08.22 to 01.06.23 Group Council 12 13 14 I 15 - -- -- ~~-~~ 16 17 18 19 20 - --
	06.06.2024
	06.06.2024 06.06.2024	Group Council Group Council
	06.06.2024 ~~--~~ 01.06.23 to 06.06.24	Group Council Group Council
	01.06.23 to 06.06.24	Group Council
	01.06.23 to 06.06.24 01.06.23 to 06.06.24	Group Council -- Group Council
	01.08.22 to 01.06.23	Group Council
	01.08.22to01.06.23	Group Council
	01.08.22 to 01.06.23	Group Council

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APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

through the financial period)	through the financial period)
Name		Dates actedIfnot for whole year



Structure, governance and management Type of governing document Trustee recruitment and appointment Objectives and activities Charitable purposes Summary of the main activities in relation to these objects Auchnagatt and District Pre-school is a charitable unincorporated association governed by a group constitution. All the pre-school trustees are appointed by the membersofour annual general meeting held in June each year.In the event of death or resignation of an elected member the vacancy shall be filled be a member co-opted by the committee. The committee may fill casual vacancies among the office bearers of the council until the succeeding AGM. The aim of the group is to promote the aims of Scottish Pre-schoolplay association which are to advance the education of pre-school children with the emphasis on play experience so that they take a constructive place in the community, and also to advance the education of their parents and other appropriate persons. During the year we continued to operate a playgroup, located in Arnage Primary School. We currently provide daily commissioned and non- commissioned care and education for 2-5 year olds in partnership with Aberdeenshire Council Our parent and toddler group continues to meet weekly in Auchnagatt village hall to provide social and play opportunities for pre-school children and their parents/carers.
	Auchnagatt and District Pre-school is a charitable unincorporated association governed by a group constitution. All the pre-school trustees are appointed by the membersofour annual general meeting held in June each year.In the event of death or resignation of an elected member the vacancy shall be filled be a member co-opted by the committee. The committee may fill casual vacancies among the office bearers of the council until the succeeding AGM.

	The aim of the group is to promote the aims of Scottish Pre-schoolplay association which are to advance the education of pre-school children with the emphasis on play experience so that they take a constructive place in the community, and also to advance the education of their parents and other appropriate persons.
	During the year we continued to operate a playgroup, located in Arnage Primary School. We currently provide daily commissioned and non- commissioned care and education for 2-5 year olds in partnership with Aberdeenshire Council Our parent and toddler group continues to meet weekly in Auchnagatt village hall to provide social and play opportunities for pre-school children and their parents/carers.

APPENDIX'1

Summary of'I	Summary of'I
the main		Following on from the previous successful year we have managed to keep the numbers of
achievemen s		children at the nursery steady.This has allowed for us to take on a new member of staff to help
of the charitr		increase the number of spaces on offer to the local community.
during the
financial		We continued to fundraise, and we are currently raising money to enhance our garden to make it
period		a more usable space. Our fundraising activities have included variousraffles,slime your teachers and the Aberdeen Kiltwalk.

Financial review

Financial review	Financial review
Brief statem nt of the charity's policy	Brief statem nt of the charity's policy	As the main source ofincomeis dependent on the number of children
on reserves	on reserves	attending which we have no control over, money has been retained in
		reserves from previous years in order to allow the group to continue in
		future years when numbers are low.
		Reserves are also kept to pay staff redundancy if the group should close
		and also to purchase additional equipment.
Details of anr deficit		Deficit of £1,162. Due to increased expenditureinrelation to the
		enhancing the garden.
Donated faciHties and services (if any)		During the year we continued to operate the pre-school at Amage
		Primary School.

APPENDIX 1 Other optional information

Declaration

The trustees declare that they have approved the trustees' report above.

Signed on behalf of the charity's trustees

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Signature(s) ---
Full name(s)
Position (e.g. Chair) Treasurer
Date 29/04/25
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APPENDIX2 Auchnagatt & District Pre-School Centre SC013888



	A2 Receiptsfro asset& Investmentsale ~~§~~ Scottish Cha\ityRegulator Section A Statement of receipts and payments ~~II ~~2023 -~~-~~11 2024 A1 Receipts Unrestricted funds tonearast£ Restricted funds tonearHt£ Expendable endowment funds tonaarest£ Permanent endowment funds tonearest£ Total funds Totalfunds last current period period tonearest£ tonearest£ *A1 Sub total* I ~~B§ § §~~ Proceedsfromsleoffixedassets Proceedsfrom sle ofinvestments • *A2 Subtotal -* • • • • ~~•~~ *Tota/receipts!* 136,190 ~~!~~ . j - .j.j · .I -11 136,190I . j 1 02 ,9 1& For the period from Commission 117,438 Playgroup Fees 15,499 ToddlerFees 564 Snack Fees I ~~.~~ Donation 40 Fundraiser i 1,983 Other Grossreceipts fnjmothercharitable activities Interestreceived~~I~~ 665 136,190 117,438 79,576 15,499 16,226 564 842 ~~.~~ 198 40 1,167 1,983 4,733 ~~.~~ . 665 174 136,190 102,918 ~~=e~~						.! 79,576 16,226 842 198 1,167 4,733 102,918
	A3 Payments
	Expensesfor funclraising activities	.	.	~~.~~	~~.~~	2,959	959
	Wages and Staff	103,451		103,451		76,546	546
	Hall Rent	8,132		8,132		4,967	967
	Snack	3,375		3,375		3,109	109
	Outings/Parties	1,170		1,170		592	592
	Resources	4,677		4,677		5,820
	Admin andInsurance	7,851		7,851		988
	GiftandXmasPresents	718		718		779	779
	Stationery	416		4115		938	938
	Other	860		860		3,784
	Toddlers	.		.	.	845	845
	Workwear	448		448		58	58
	RepairsandRenewals	6,093		6,0113		101
	Donations			.		~~.~~
	Training			~~.~~	~~.~~
	BankCharges	161		161		152	152
	*A3Sub total*	137,352		137,352		101,638
	A4 Payments relating toassetand
	Investmentmov,ments
	!Purchasesoffixepassets
I	Purchase ofinve$tments	~~.~~	~~.~~
	A4 Subtotal
	_Total payments_I _Net reqeipts I(payments) _I	I 137,352 (1,162)		137,352 (1,162)		101,638 1,278
	A5 Transfers to_f_{from) funds

	Surplu$ I (deficit) for year	(1,162)		(1,162)		1,278

APPENDIX2

Auchnagatt & District Pre-School Centre Section B Statement of balances

SC013888

Ootalls Cashandbank balancesatstart_of_year	Unrestricted funds to nearest£	Restricted funds to nearest£	Expendable endowment funds to nearest£	Permanent endowment funds to nearest£	Total current period tonearest£	Total current period tonearest£
	86,877				86,877	85,599
Surplus/ (deficit) shown onreceiptsand payments account	{1,162)				(1,182)	1,278
Payment of Other Debtor	-				.	.
					~~.~~ 85,715	. 86,877
Petty Cash	-	.
(Agree balanceswithreceipts and payments account(s)) Details Cash and bank balances at end of year	85,715
		Fund to whlch	Fundtowhich	asset belongs	Market valuation to nearest£





Detalls				Total
			asset belongs	Coot (if •Yllilabla) toneareat£	Current value (if avallablo) to nearest£









Detalls			Total
			Fund to which llability relates		Amount due tonearest£





Detalls

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December 2007

OSCR accounts 2024 / l,tatement of balances

APPENDIX2

SC013888

Auchnagatt & District Pre-School Centre

Section C Notes to the Accounts

C1 Nature and purpo'e of funds (may be stated on analysis of funds worksheets)

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C2 Grants
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Individual / Number cf grants £
Type of activity or project supported Institution made
Total -
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C3a Trustee remuner.:ition

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)

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Authority under which paid
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C3b Trustee remuneration - details

C4a Trustee expense$

If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)

C4b Trustee expenses - details

Nature of relationship

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Nature of transaction
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Number of £ trustees Transaction Balance amount(£) outstanding at neriod end 1£l

CS Transactions with trustees and connected I persons

C6 Other information

December 2007

OSCR accounts 20 4 / Notes

APPENDIX2

Auchnagatt & District Pre-School Centre SC013888

Additional analysis (1) Analysis of receipts and payments 1 Donations Unrestricted Expendable Parm.anent Total current Total last Restricted funds endowment endowment funds period period funds funds to 11earast£ to nearest£ to nearest£ to nearest£ to nearest£ to near11t£ ~~S~~ S reference reference reference 2Grants Unrestricted Total current Total last funrl Restricted funds n•rintl narinrl I to n.arest£ to naarast £ to n••nst£ tonear1 ■ 1£ I I Total ~~———~~ SS 2. reference reference reference 3 Gross receipts f om other charitable activities Unrestricted Expendable Permanent Total current Total last funds Restricted funds endowment funds endowment funds period period to nearest£ to naarast £ to nearest£ to nearest£ to neara$I£ to nearest£ I Total ~~LL~~ 4 Payments relating direc;;tly to c;;haritable activities Unrestricted Expandable Pannanent Total currant Total last Re&trictad funds endowment endowment funds funds funds period period to near.st£ to nearest£ to nearest£ to nearest£ to neare ■ t£ tonoare ■ t£ I I I I I I I I Total ~~. a~~ #REF! #REF! #REFI #REFI #REFI #REF! December 2007

OSCR accoun!s 2024Additional notes (1)

APPENOIX2

SC013888

Additional analysis (2) I 5 Breakdown of unrestricted funds Un ti\fnct,..d tJnt'!51flC.1trl llnr ■ ,tr,cte-d Unr,.'ltP•f.\tri f•tr1d i • tnttr fund 7 enler fund 3 .. enter furid 4 •antf'f r,arn• of fund ni)mt!uff,tnd ri m" ur h.md n,"1f' offuncJ hf"l(UN IJ ■ Tuw bPtll.1W 1, ■ IOW Total Total unrestr1ctad unrestricted fund& funds last period Receipts Donations Legacies Grants Receipts from fundraisir g activities Gross trading receipts Income from investmen other than land and buildings Ren1s from land & buildi hgs Gross receipts from oth ir charitable activities Sub total cross ref error Receipts from asset &,investment sales Proceeds from sale of fi ed assets Proceeds from sale of i vestments Sub total ~~Benin ·~~ · · Total receipts ~~·I I~~ •II •II ~~I~~ I I .!. I cross ref error Payments Expenses for fundraisin activities Gross trading payments, Investment managemel]t costs Payments relating direc11y to charitable activities Grants and donations Governance costs: Audit/ independent examination !Preparation of annual accounts Legal costs Sub total ~~“iit~~ cross ref error Payments relating to asset and Investment movements Purchasesoff1Xedassets Purchase of investments : . S_u_b-to_t_a_.l · • · · · · Total payments cross ref error Net receipts I (payments) Transfers to / (from) funds Surplus I (deficit) for year ~~=== ===~~ cross ref error Nature and DUrDose of funds I

December 2007

OSCR accounts 2024Addjtlonalnotes (2)

APPENDIX 2

SC013888

Auchnagatt & District Pre-School Centre

Additional analysis (3)

6 Breakdown of res rlcted funds

6 Breakdown of res rlcted funds
	Roalrl::ted fund 1enterniil.m«o fund below	Roslricted fund Restricted fund Re-...tr•.:t•d fond f2 -enternam•of J •ntunam"of ••t"ntcrnameot fund below fundlow fundbelow	Totalrestricted Totalreatriclod funds funds last period
Receipts
Donations
Legacies
Grants
Receipts from fundraising activities
Gross trading receipts
Income frominvestmentsotherthanlandandbuildings
Rentsfromland & buildings
Gross receiptsfromother charitableactivities
`Sub total`

Receiptsfromasset&investmentsales
Proceedsfromsaleoffixedassets LP_r_o_ce_e_d_s_fr_o_m_s_a_ _ ; e_s _e_n_l_s 5 *Total receipts* Payments
		~~`b`~~			~~`a`~~ ~~`f`~~ )I ·	I!
		!		·

Expensesfor fundraisinil activities
Gross trading payments
Investment managemerlt costs
Paymentsrelating direcjlyto charitable activities
Grants and donallons
Governance costs:
Audit/independent examinatio	n
Preparationofannualaccount	s
Legalcost	s

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*Sub tota*	l
Payments ralatlng to ,i,sset and investment movements 1							`_ta_l`








Natureandcuruose of funds I

December 2007

OSCR accounts 2024Ad4itional notes (3)

oscr

Office of the S ottish Charity Regulator

Independent examiner's report on the accounts V2	Independent examiner's report on the accounts V2	Independent examiner's report on the accounts V2	Independent examiner's report on the accounts V2	Independent examiner's report on the accounts V2
Charity name Auchnagatt & District Pre-School Centre
SC013888
Period start date			Period end date
~~Day~~ I ~~Month~~ ~~Year~~ `-023`	`To`-		Day_ (31	~~Month~~ ~~Year _ ~~ `07` k`024`
				remembertoincludethepage numbersof additionalsheets)

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act 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.
My 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 accounts.
In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page] 1. which gives me reasonable cause to believe thatinany 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 be drawn in order to enable a proper ched. Date:* ~~I~~30;041202s --

		Date: ~~I~~30;041202s
		--

`JMTaylor Accountants Limited`
`7YthanTerrace`
`Ellan, Aberdeenshire` >- `AB419LJ`

•Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page,

APPENDIX3

Disclosure section

Only complete if the examiner needs to highlight material problems.

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

disclose