Report fortheperiodperiod
‘Trustees’ AnnualReport fortheperiodperiod Period start date Period end date Day Month Year Day Month | Year From 01 May 2024 To 30 April 2025
Office of the Scottish Charity Regulator
Reference and administration details
Charity name Old Rayne Preschool Other names charity is known by Registered charity number $C015594 ae ee
Names of the charity trustees on date of approval of Trustees’ Annual Report
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APPENDIX 1
|
and administration details PSASCAnTSOrivebation Getate sae | Names of all other chari i : : through the finaniche! Serica) during the period, if any, (for example, those who resigned part way Dates acted if not for whole year = Name
SS Structure, governance and management : ype of governing document Old Rayne Preschool, formerly known as Old Rayne Playgroup !s 2 small eS charity running since 1975, governed by our constitution, with 4 committee ; which controls the day to day running of the business. ay ‘See The committee is elected at the annual general meeting held in May : Ae . (Gs 3 : ae ee : Trustee recruitment and appointment Trustees are recruited at the AGM which is held every yeat in May. When a new member is recruited they are asked to commit to a minimum of a | ae whole year in their role or until their child leaves preschool. OGRE ne Objectives and activities Charitable purposes Old Rayne Preschool’s aims, purposes and achievements; To advance education of preschool children in a safe and satisfying group play environment which allows parents and carers to be involved. aweek during term | | Summary of the main activities Funded pre-school sessions are provided 5mornings in relation to these objects time.A 2’s group session Was run weekly2, until EasterENS, 2025, at whichSmeenreeetime these ; sessions halted due to being financially unviable. ae . , Parents are invited to join thecommittee, there areSian: | &[each] | : where all parents and care givers are invited to attend. Minutes[of] } te! meeting arecirculated to all care givers and displayed on the notice board. — j : = a eee— 2 | 7 am —
APPENDIX 1 Achievements and performance Eaihie Summary of th i the Taney dSiaGg the mapmeddysiettieinancial periodof ia n t i-pre choolershe pa s t year we taking have their provided first steps a social In education. preschool for preschool Old Rayne preschool has had a successful and stable year with the number of children on role similar to that of the previous year. Our self-funded and 2’s group fees have remained stable, our overall fee income has increased due to the increase in council funded places. Our total fee income coming to around £1 40,000.00, an increase Of over £45.000 from the previous year. We have had a slower year with fundraising only totalling £1000. This was achieved by the continued success of rag bag and a grant from Tesco. We have seen a rise in staff costings this year, with the continuing increase in the national living wage pushing this up. Staffing remained stable throughout 2024/2025. Our total income did increase by around £10,000. ‘ £ Bs - ees - - . Financial review , oe | | year to year. Brief statement of the charity's policy Reserves are held to covertfluctuations In funding and fundraising from on reserves A fund is required to Covet eventualities such as redundancy and statutory es sick pay for all staff. We keeP 4 minimum of £10,000 in a separate bank account and will increase this as needed in line with salary increases and staff numbers. N/A Details of any deficit ee ni : will bechanging whe yeate 2078[Bee] for our preschool. Howeve™this Donated facilities and services (if any) We are incredible lucky to have the used St Lawerance Te ne Hall and Preschoo committees reneg stiate terms, due 10 © ehalls
APPENDIX 1
Other optional information
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The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
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Full name(s) | |
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| |
Position (e.g. Chair) |
Chair Secretary
Date | |
09 October 2025 09 October 2025
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Page 5
OLD RAYNE PRESCHOOL SC015594 STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING RECEIPTS AND PAYMENTS ACCOUNT) FOR YEAR ENDED 30 APRIL 2025
| OLD RAYNE PRESCHOOL SC015594 STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING RECEIPTS AND PAYMENTS ACCOUNT) FOR YEAR ENDED 30 APRIL 2025 |
|||
|---|---|---|---|
| RECEIPTS Notes Donations Grants Gross Trading Receipts Receipts from Fundraising Activities Receipts from Charitable Activities Investment Income Total Incoming Resources PAYMENTS Gross trading payments Payments relating directly to charitable activities Expenses for Fundraising Activities Governance Costs - IE of Accounts Total Resources Expended Net Incoming / (Outgoing) resources for Year Total Funds at 1 May 2024 Total Funds at 30 April 2025 |
Restricted Unrestricted Funds Funds £ £ - 125 500 - - 110,519 - 503 - 66 - - 500 111,212 924 102,137 2,061 4 - 360 924 104,561 424 - 6,651 1,990 50,895 1,565 57,546 |
Total Funds 2025 £ 125 500 110,519 503 66 - 111,712 103,061 2,061 4 360 105,485 6,227 52,885 59,112 |
Total Funds 2024 £ - 2,290 94,073 1,789 - - |
| 98,151 | |||
| 101,577 864 28 360 |
|||
| 102,829 | |||
| (4,678) 57,563 |
|||
| 52,885 |
The statement of financial activities includes all gains and losses in the year. The above receipts and payments are split between restricted and unrestricted funds.
Page 6
OLD RAYNE PRESCHOOL SC015594 STATEMENT OF BALANCES AS AT 30 APRIL 2025
| Cash and Bank Balances at 1 May 2024 Surplus/(deficit) for the year Cash and Bank Balances at 30 April 2025 |
Total Total Restricted Unrestricted Funds Funds Funds Funds 2025 2024 £ £ £ £ 1,990 50,895 52,885 57,563 (424) 6,651 6,227 (4,678) |
|---|---|
| 1,565 57,546 59,112 52,885 |
| Bank Balances as at 30 April 2025 | Bank Balances as at 30 April 2025 |
|---|---|
| Current Account | 49,111.57 |
| Account 2 | 10,000.00 |
| £59,111.57 |
The financial statements were approved by the Board of Trustees on............5th November 2025................................ and were signed on its behalf by:
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……………….
Trustee
Page 7
OLD RAYNE PRESCHOOL NOTES TO THE ACCOUNTS FOR YEAR ENDED 30 APRIL 2025
SC015594
Nature & Purpose of Funds
Funds are mainly raised through commissioned places funded by Aberdeenshire Council and self-funded fees. Additional funds are generated through holding fundraising events. Funds held are mainly unrestricted, however, grant funding is held as restricted and spent in accordance with the funder's criteria.
Trustee Remuneration & Expenses
No remuneration was paid during the period to any charity trustee or person connected to a trustee in this period.
Direct reimbursement of purchases on behalf of the organisation were paid to 2 trustees on submission of receipts. These payments amounted to £2,561.80.
Page 8
OLD RAYNE PRESCHOOL SC015594 ANALYSIS OF ACCOUNTS FOR YEAR ENDED 30 APRIL 2025
RECEIPTS
£
Tesco 500.00 (restricted) Donations 125.00 Aberdeenshire Council 103,418.77 Self-funded fees 5,746.00 2's fees 1,353.75 Fundraising 503.20 Sundries 65.64 111,712.36
PAYMENTS
| PAYMENTS | ||
|---|---|---|
| Wages & Pension | 85,528.59 | |
| Toys/Equipment | 6,395.78 | |
| Toys/Equipment | 774.24 | (restricted) |
| Snacks/Milk | 1,586.98 | |
| Gifts/Treats/Outings | 2,060.65 | |
| Heating & Lighting | 1,521.12 | |
| Telephone | 158.11 | |
| Fundraising | 4.00 | |
| Cleaning materials | 1,219.96 | |
| Stationery | 1,236.69 | |
| Training | 150.00 | (restricted) |
| Training | 165.00 | |
| Insurance | 669.80 | |
| IE | 360.00 | |
| Professional Fees | 1,001.00 | |
| Website | 638.20 | |
| Mileage | 69.75 | |
| Maintenance | 1,023.00 | |
| Hall Maintenance | 384.00 | |
| Drains | 125.00 | |
| Sundries | 413.56 | |
| 105,485.43 |
Independent Examiner’s Report to the Trustees of
Old Rayne Preschool SC015594
| report on the accounts of the charity for the year ended 30 April 2025 which are set out on pages 5 to 8.
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 trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 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 accounts to be reached.
Signed:
Name:
Role: AVA Finance & Admin Manager
Date: 20 November 2025
Address: Aberdeenshire Voluntary Action
PO Box 18706
Peterhead AB42 9BA