OpenCharities

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

2025-03-31-accounts

Bourtree Preschool Group Bourtree Hall Berrymuir Road Portlethen Aberdeenshire AB12 4UF

Charity Number: SC014850

Bourtree Pre-School Group in Portlethen

has been in the local community for over 30 years! What do we do? ♦ We have a 2’s

group that runs Mon-Fri mornings, 9.15am -11.45am ♦ We provide pre-school education to

our 3-5 year olds in our Nursery pre-school group 5 days a week, 9.00am – 3.00pm

Non funded children can attend if spaces available during session times @ £6.00 per hour.

We look forward to welcoming you and your child to Bourtree Pre-school Group!

Please contact our Manager ee on -

01224 782472 or Email - bourtreepreschool@gmail.com -aag Gi ag

Enter SC No. below

|simam SCF|simam SCF|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~
===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~
===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~
===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~
===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~
===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~
===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~
===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~
===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~
===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~
===—==~~|Receipts and payments accounts
Enter charity name below
Bourtree Pre-School Group
For the period
from
Period start date
Period end date
to
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
2025
|~~_===—==~~|Enter SC No. below
SC014850|Enter SC No. below
SC014850|Enter SC No. below
SC014850| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section A Statement of receipts and payments|||||||||||||||||||||||||| ||||Unrestricted
funds||Restricted
funds||||Expendable
endowment
funds||||Permanent
endowment
funds||||Total funds
current period||||||Total funds last
period||Total funds last
period| ||||to nearest £||to nearest £||||to nearest £||||to nearest £||||to nearest £||||||to nearest £||to nearest £| |A1 Receipts|||||||||||||||||||||||||| |Donations|||10,000||||||||||||||1|1|1|10,000|||||| |Legacies|||||||||||||||||-|-|-|-|||||| |Grants|||117,093||||||||||||||117|117|117|117,093|||145,458||| |Receipts from fundraisingactivities|||2,410||||||||||||||2|2|2|2,410|||1|1,363|| |Gross tradingreceipts|||||||||||||||||-|-|-|-|||||| |Income from investments other than|||||||||||||||||||||||||| |land and buildings|||||||||||||||||-|-|-|-|||||| |Rents from land & buildings|||||||||||||||||-|-|-|-|||||| |Gross receipts from other charitable|||||||||||||||||||||||||| |activities|||24,469||||||||||||||24|24|24|24,469|||1|15,523|| ||||||||||||||||||-|-|-|-|||||| |A1 Sub total|A1 Sub total||153,972||-|-|-||-|-|-||-|-|-||153,972|153,972|153,972|153,972|153,972||162,344||| |A2 Receipts from asset &|A2 Receipts from asset &||||||||||||||||||||||||| |investment sales|||||||||||||||||||||||||| |Proceeds from sale of fixed assets|Proceeds from sale of fixed assets||||||||||||||||-|-|-|-|||||| |Proceeds from sale of investments|||||||||||||||||-|-|-|-|||||| |A2 Sub total|A2 Sub total||-||-|-|-||-|-|-||-|-|-||-|-|-|-|||-|-|-| ||||||||||||||||||||||||||| |Total receipts |||153,972||-|-|-||-|-|-||-|-|-||153,972|153,972|153,972|153,972|153,972||162,344||| |A3 Payments|||||||||||||||||||||||||| |Expenses for fundraising activities|||||||||||||||||-|-|-|-|||||| |Gross trading payments|||||||||||||||||-|-|-|-|||||| |Investment management costs|||||||||||||||||-|-|-|-|||||| |Payments relating directly to charitable|||Payments relating directly to charitable||||||||||||||||||||||| |activities|||159,759||||||||||||||1|1|1|159,759|||174,190||| |Grants and donations|||||||||||||||||||||||||| ||||||||||||||||||-|-|-|-|||||| |Governance costs:|||||||||||||||||||||||||| ||||||||||||||||||-|-|-|-|||||| |Audit / independent examination|||300|||||||||||||||||300|||||600| |Preparation of annual accounts|||||||||||||||||-|-|-|-|||||| |Legal costs|Legal costs||2,470||||||||||||||2|2|2|2,470|||||| ||Other||Other||||||||||||||||||||||| ||||||||||||||||||-|-|-|-|||||| ||||||||||||||||||-|-|-|-|||||| |A3 Sub total|A3 Sub total ||162,529||-|-|-||-|-|-||-|-|-||162,529|162,529|162,529|162,529|162,529||174,790||| |A4 Payments relating to asset and||A4 Payments relating to asset and|||||||||||||||||||||||| |investment movements|||||||||||||||||||||||||| |Purchases of fixed assets|||||||||||||||||||||||||| ||||||||||||||||||-|-|-|-|||||| |Purchase of investments|||||||||||||||||-|-|-|-|||||| |A4 Sub total|A4 Sub total ||-||-|-|-||-|-|-||-|-|-||-|-|-|-|||-|-|-| ||||||||||||||||||||||||||| |Total payments |||162,529||-|-|-||-|-|-||-|-|-||162,529|162,529|162,529|162,529|162,529||174,790||| |Net receipts / (payments)
8,557)
(
-
-
A5 Transfers to / (from) funds
Surplus / (deficit) for year
8,557)
(
-
-
~~———~~|||||||||||||||-
-|||||8,557)
(
-
8,557)
(|||(
(|12,445)
12,445)
(||

APPENDIX 2

APPENDIX 2 APPENDIX 2

Bourtree Pre-School Group
SC014850
Section B Statement of balances
Categories
Signed by one or two trustees
on behalf of all the trustees
B3 Other assets
B1 Cash funds
B2 Investments
B5 Contingent liabilities
B4 Liabilities
Details Unrestricted
funds
to nearest £
93,771
8,557)
(
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Cash and bank balances at start of year 93,771 106,217
Surplus / (deficit) shown on receipts and
payments account
8,557)
(
12,445)
(
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
85,214 - - - 85,214 93,771
-
-

-
Fund to which

-
asset belongs

-

-
Market valuation
to nearest £
Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £
-
-
Current value (if
available)
to nearest £
Last year
to nearest £
Details Total
Fund to which l
-
-

-
iability relates Amount due
to nearest £
Last year
to nearest £
Details Fund to which l Total
iability relates
- -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature Print Name Total -
-
Date of
approval

Bourtree Pre-School Playgroup - OSCR - 31 Mar 25.xlsx / Statement of balances

2

December 2007

APPENDIX 2

Bourtree Pre-School Group

SC014850

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C3a Trustee remuneration
C4a Trustee expenses
C4b Trustee expenses -
details
C3b Trustee remuneration -
details
C2 Grants
C6 Other information
C5 Transactions with trustees
and connected persons
Type of activity or project supported
Fees
Type of activity or project supported
Fees
Individual /
institution
ACC
Number of grants
made
£
Number of grants
made
£
1 117,093
Total 117,093
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)
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)
this box
Nature of transaction Number of
trustees
£
Nature of relationship
Transaction
amount (£)
Balance
outstanding at
period end (£)

Bourtree Pre-School Playgroup - OSCR - 31 Mar 25.xlsx / Notes

3

December 2007

APPENDIX 2

Bourtree Pre-School Group

SC014850

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
10,000 10,000
-
-
-
Total 10,000 - - - 10,000 -
- - - - - -

2 Grants

2 Grants 2 Grants
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
ACC 117,093 117,093 145,458
Covid retention scheme -
-
-
Total 117,093 - 117,093 145,458
- - - -

3 Gross receipts from other charitable activities

3 Gross receipts from other charitable activities 3 Gross receipts from other charitable activities -
-
- - - -
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
2s Fees 24,443 24,443 15,507
Snack 25 25 16
PG -
Other -
-
-
-
-
Total 24,469 - - - 24,469 15,523
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
RedundancyCosts - 6,771











- 6,771













6,771
Wages 144,761 144,761 144,094
Phone 362 362 365
Postage and Stationery 201 201 1,559
Rent 9,809 9,809 3,488
Equipment 2,223 2,223 3,347
Snacks 1,517 1,517 1,913
Insurance 443 443 428
Sundry 257 257 19
Expenses 2,509 2,509
Travel -
Fees - 7,845
Pension 3,528 3,528 3,465
Bank charges 180 180 171
Payroll 739 739 723
Total 159,759 - - - 159,759 174,190
- - -

Bourtree Pre-School Playgroup - OSCR - 31 Mar 25.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC014850

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Unrestricted
fund 1 - enter
name of fund
below
Unrestricted
fund 2 - enter
name of fund
below
Unrestricted
fund 3 - enter
name of fund
below
Unrestricted
fund 4 - enter
name of fund
below
Total
unrestricted
funds
Total
unrestricted
funds last period
Donations 10,000 10,000
Legacies -
Grants 117,093 117,093 145,458
Receiptsfrom fundraising activities 2,410 2,410 1,363
Grosstradingreceipts -
buildings -
Rentsfrom land & buildings -
Gross receipts from other charitable activities 24,469 24,469 15,523
Sub total
Receipts from asset & investment sales
153,972 - - - 153,972 162,344
-
Proceedsfromsale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
153,972 - - - 153,972 162,344
-
Expenses for fundraisingactivities -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities 159,759 159,759 174,190
Grants and donations -
Governance costs: -
Audit / independent examination 300 300 600
Preparation of annual accounts -
Legal costs 2,470 2,470
-
-
Sub total
Payments relating to asset and investment
movements
162,529 - - - 162,529 174,790
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
162,529 - - - 162,529 174,790
-
8,557)
(
- - - 8,557)
(
12,445)
(
-
8,557)
(
- - - 8,557)
(
12,445)
(
-
Nature and purpose of funds

Bourtree Pre-School Playgroup - OSCR - 31 Mar 25.xlsxAdditional notes (2)

December 2007

APPENDIX 2

Bourtree Pre-School Group

SC014850

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Restricted fund
1 - enter name of
fund below
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
Receiptsfrom fundraising activities
Grosstradingreceipts
Incomefrom investments other than land and buildings
Rentsfrom land & buildings
Gross receipts from other charitable activities
-
-
-
-
-
-
-
-
Sub total
Receipts from asset & investment sales
- - - - - -
-
Proceedsfromsale of fixed assets
Proceeds from sale of investments
-
-
Sub total
Total receipts
Payments
- - - - - -
- - - - - -
-
Expenses for fundraisingactivities
Gross trading payments
Investment management costs
Payments relatingdirectlyto charitable activities
Grants and donations
Governance costs:
Audit / independent examination
Preparation of annual accounts
Legal costs
-
-
-
-
-
-
-
-
-
-
-
Sub total
Payments relating to asset and investment
movements
- - - - - -
-
Purchases of fixed assets
Purchase of investments
-
-
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
- - - - - -
-
- - - - - -
-
- - - - - -
-
Nature andpurpose of funds

Bourtree Pre-School Playgroup - OSCR - 31 Mar 25.xlsxAdditional notes (3)

December 2007

APPENDIX 3

OSC r

Office of the Scottish Charity Regulator

Report to the
trustees/members of
Registered charity
number
On the accounts of the
charity for the period
Set out on pages
Respective
responsibilities of
trustees and examiner
Basis of independent
examiner’s statement
Independent examiner’s
statement
Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2 Independent examiner’s report on the accountsV2
Charity name
Bourtree Pre-School Group
SC014850
Period start date Period end date
Day Month Year Day Month Year

01
April 2024 to
31
March 2025
(remember to include the page
numbers of additional sheets)
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 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
2. to which, in my opinion, attention should be drawn in order to enable a proper
eached.
Date:*
03/09/25
Date: 03/09/25

*Please delete the words in the brac following page.

those matters which have come to your attention on the

APPENDIX 3 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

Bourtree pre school

Berrymuir road

Portlethen

Aberdeen

AB12 4UF

SC014850

Bourtree Pre school was set up to provide a needed service in the local community

We have children aged from 2 years old-5 years old working in partnership with the families and the local council.

The group provides funded and non funded places of childcare and education in the community and surrounding area.

The group is run by a group of voluntary local parents committee who are all approved and voted on at aou AGM by service users and people of the local community.

Some of our income is from funding some from fee paying service users and the rest by Fundraising events annually a Christmas fayre,Bingo,Photographer and the children do a sponsored walk/obstacle course these event are chosen and arranged by the parent committee along with the children and parents.

The funds raised at these events are used to buy new resources for the group decided by parents children and committee members.

BoiJATAEE "*="PAE-SCNOO Bourtree pre school Berryrnuir road Portlethen Aberdeen AB12 4UF SC014850 These accounts have all been approved by Bourtree Pre School Committee at the last meeting on Monday th 10 November Chair person Name Address Contact number Committee member Name Addres Contact