**REGISTERED CHARITY NUMBER: SC015474** **Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Newlands & Kirkurd Womens Guild Playgroup** **Gall Robertson CA Tweedside Park Tweedbank Galashiels Selkirkshire TD1 3TE** ## **Newlands & Kirkurd Womens Guild Playgroup** ## **Contents of the Financial Statements for the Year Ended 31 March 2025** ||Page| |---|---| |Report of the Trustees|1 to 3| |Independent Examiner's Report|4| |Receipts and payments account|5| |Statement of Balances|6| **Newlands & Kirkurd Womens Guild Playgroup** ## **Report of the Trustees for the Year Ended 31 March 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity number** SC015474 ## **Principal address** Newlands Centre Romanno Bridge West Linton EH46 7BZ ## **Trustees** ## **Independent examiner** Gall Robertson CA Tweedside Park Tweedbank Galashiels Selkirkshire TD1 3TE ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Charitable status** The charity was granted charitable status on 5 October 1986 and is registered as a Scottish Charity under number SC015474 ## **Governing document** The charity is an unincorporated association. Its objectives and administration arrangements are set out in it Constitution. The charity intends to wind up and transfer its assets and liabilities to Newlands Kids (SC052618). This transfer had not been completed before 31 March 2025. ## **Recruitment and appointment of new trustees** The Trustees of the charity are named above. The Trustees are appointed or reappointed at the annual general meeting. 1 **Newlands & Kirkurd Womens Guild Playgroup** ## **Report of the Trustees for the Year Ended 31 March 2025** ## **ACHIEVEMENT AND PERFORMANCE** ## **Objectives and activities** The charity’s primary objective is to provide high-quality, inclusive childcare and after school care for children within the local community. The nursery and after school club aim to offer a safe, nurturing and stimulating environment that supports children’s learning, development and wellbeing. During the year, the charity continued to deliver childcare and after school services to local families, supporting working parents and contributing positively to the community. Despite financial challenges during the year, the charity successfully maintained continuity of care for children and families, retained experienced staff, and continued to meet regulatory and quality standards. Trustees are grateful to staff, volunteers and families for their ongoing support and commitment. ## **Plans for future periods** In the coming year, the Trustees will focus on: - Strengthening financial controls and oversight - Maintaining high standards of childcare provision - Supporting staff and sustaining occupancy levels ## **Trustees remuneration and expenses** During the year £525 (2024: £Nil) was paid to Pentland HR Limited, a company controlled by (Trustee), for HR services and delivery of first aid training. No other Trustees received any remuneration or expenses during the year. 2 Newlands & Kirkurd Womens Guild Playgroup Report of the Trustees for the Year Ended 31 March 2025 Financial Review The charity recorded a deficit for the year. This was primarily due to an on8oin8 historic situation regarding rent and an expectation that we can afford an overpayment of rent. which had a significant impact on overall expenditure. Once this issue was identified. the Trustees took steps to review rental arrangements and strengthen financial oversight. Aside from the rent overpayment, income and expenditure were broadly in line with expectations for the year. Trustees continue to monitor cash flow carefully and have implemented improved financial controls to prevent a recurrence. The Trustees believe that. with the corrective actions now in place. the charity remains financially viable and well- positioned to continue delivering its services. Reserves policy The Trustees aim to maintain a modest level of reserves to ensure the charity can meet its ongoing commitments and mana8e unexpected costs. Due to the deficit incurred this year. reserves have reduced. however. rebuilding reserves is a priority for the coming year. After the deficit of £18,865 for the year the charity held unrestricted funds of £6,076 and restricted funds of £3,888 at the year end. The office bearers consider the general fund of £6,076 will enable the charity to continue to run its activities for the foreseeable future. 2411212025 Approved by order of the board of trustees on ............................................. and signed on its behalf by: ## **Independent Examiner's Report to the Trustees of Newlands & Kirkurd Womens Guild Playgroup** I report on the accounts for the year ended 31 March 2025 set out on pages five & six. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report** My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 seeking explanations from you as 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 view given by the accounts. ## **Independent examiner's statement** In the course of my examination, no matter has come to my attention: - (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 to comply with Regulation 8 of - - the 2006 Accounts Regulations have not been met; or - to which, in my opinion, attention should be drawn in order to enable a proper understanding of the - (2) accounts to be reached. Gall Robertson CA Tweedside Park Tweedbank Galashiels Selkirkshire TD1 3TE Date: ............................................. 4 ## **Newlands & Kirkurd Womens Guild Playgroup Receipts and payments Account for Year Ended 31 March 2025** |**Receipts**
Scottish Borders Council Funding
Grants restricted
Subscriptions
Attendance Fees
Fundraising Activities
Snack Monies
Donations
Other income
**Total Income**
**Payments**
Salaries and National Insurance
Subscriptions and Fees
Administration
Refreshments
Activities and Materials
Insurance
Holiday Club Expenses
Rent
Training
Repairs, equipment & clothing
Accountancy & legal fees
Professional fees
Fundraising
Transport
Cleaning Services
**Payments relating to assets & investments**
Purchase of fixed assets
**Total Payments**
**Surplus/(Deficit) for year**
**All funds are unrestricted unless otherwise stated**|**£**
**£**
98,856
-
13,238
26,047
2,384
1,685
515
337
**143,063**
115,704
805
520
4,944
1,716
1,851
-
24,877
540
50
1,628
450
60
257
8,526
**161,928**
-
**-**
**161,928**
**(18,865)**
**2025**|**£**
**£**
104,689
3,888
31,883
29,050
2,950
1,926
1,057
163
**175,604**
134,938
3,055
928
6,533
1,945
-
386
13,314
363
499
7,065
-
150
1,174
7,250
**177,598**
**-**
**177,598**
**(1,994)**
**2024**|**£**
**£**
104,689
3,888
31,883
29,050
2,950
1,926
1,057
163
**175,604**
134,938
3,055
928
6,533
1,945
-
386
13,314
363
499
7,065
-
150
1,174
7,250
**177,598**
**-**
**177,598**
**(1,994)**
**2024**| |---|---|---|---| ||115,704
805
520
4,944
1,716
1,851
-
24,877
540
50
1,628
450
60
257
8,526|134,938
3,055
928
6,533
1,945
-
386
13,314
363
499
7,065
-
150
1,174
7,250
**-**|| ||-||| ||||| ||||**177,598**| ||||**(1,994)**| ||||| 5 Newlands & Kirkurd Womens Guild Playgroup Statement of Balances as at 31 March 2025 2025 2024 Bank & Cash Accounts Opening balance Surplus/lDeficitl in year 29,039 (18,865) 10,174 31,033 11,9941 29,039 Assets 2025 2024 Computer equipment 1,130 1,130 Reserves 2025 2024 Cash General fund Restricted funds 210 6,076 3,888 10,174 19 25,132 3,888 29.039 All funds are unrestrlcted unless otherwlse stated Approved by the Trustees and signed on their behalf by- 2411212025 Date