Charlty reglstralon number: SC015664 I¥RAfiTOWII PLAYGROUP TRUSTEES. REPQRT AND UNAUDITED Fif4AN¢XAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 I5.17Tr&ts Sltect PTr1 IHS
Grontown Playgroup ¢ont¢nts P•y• Trvstees, Report Jndependent Exam5nerf5 Report statement of flnancial AtV[e5 (Indding Incorne and Expenditure Account) Balance Sheet Notes lo tho Fiftondal 5t&emeniS Tht followlng pages do not forni part ol the $tutory accounts: Detslled SiatEmEnt uf Flnancial ArtIvieS (including ITrcoffje EXpendIre Account) 9-10
Grantovm Playgrnup Comp•ny Ilo. Trul. R•port ForThe Yoar end•d 30 Aprll 2026 The trv5tees pres•nt thdr report and the ftnan¢l stjtemerts for the year ended 30 41rt12026. A¢hl•vem•nt8 affid P•rfrym•n M•ln Athlw•m•nts Playgruup has had another busy year, wlth 30 chlldren reglstered. Thls reduction from the prevlous yws total rf 37 has allowed for shorter lunch breaks and enhances the chlldren'$ overall engagement wh thelr key workers, We condNe operaunq free.flov4 sesslons wlth open doo15. allowlng chlldwen to thoose lThlwdently whtther to play IrJ¢ors or outdoors. Imth the reductlon In nurnbers we on accommodate all thlldren Indoars for short perfods %Yhlle SWI adherfn9 ts the tern5 of our reglstrayon. Thi5 15 partlvjlarly htlpfvl durjng the wlnter when the weathèr be parttcularfy severe. stsmng lev¥s rema5n•d at seven members of 5kff. IwKludlng one p8rt-tlm• m•mber. All stoff hBve undertaken tralnlng to support thelr¢ontinuing profesOnal development ICPD) and to ensure that qualiA¢•U0 and c¢rUftcates, Ind(Olng ftrst ald, food hyglene, and thlld protetrioh, rmIn up to dats. w5th the redu(tto4 in the overall number of chlldren ètter5dlTvJ. staff have been able to dedlcth rnore to eath thlld thFOU9h deialed ObSertn$ and mor• In4épth actlvkle5. Our last Inspethon tod( place In January 2019, and these grades remain In place. We were due to be Inspected at any polnt athr Jartuary 2021, and we continue to expect an Inspectlon In due cours¢ parkncularty as parént qUestna1reS Tmere ISSU In early 2024. We have requested thot theye quesUoMalres be re-IsgJed. Durlng the year, we welcomed vwts and attlvltles Indudlng dra training wlth Lcfrnlne HemrnlrwJs, exerclse dasses fim CrngsFIt Calrngorrns, d8rKe dasses wlth James Montgomery a tstp to dIe Césde. Reoullr vl4ts by thE chlldren io the Ilbrbry. local Porks, and surroundlng woodland have akn contlnuod. Notable expend durlng the year IrUded. Refurbtshrnent of storage thre9$ In the playrooms Repalnyng and malnrenance of the plrate ship Ongolfio upkeep of the wtld tte of the garden Sttucturffj Gov•rntrM aml M?n•giyn•nt Gov•rnlny Docum•rt The tharlty 15 ¢pntr¢lled by its oovernlnq docyrnrt a deed of trust and corntttute$ aft urfncon)Drnted charfty. Refw•nca Admlnlstr•tlv• D•tsll• knty Nurphle- Chalr Andy Murphle- Tre¥surer All Fenton- Vlctrthalr Jennlfer Glllle$- Secretsry ChHrlty XurnbÈr SC015664 Prfn•l Addre Blackpark Heathfleld Road Grantown on Spey PH26 3HX
Grnntovm Playur•up Truste. R•POrt (contlnued) For Th• Y•ar Ended SO April 2020 Independ*nt xIMIr Loma Dn5mrnond FCCA Gvldwells Klngussle 15-17 Hh Street KIngU1¢ PH21 IHS P48p2
Gnrtown Plygroup TnMt••s' R•ptsrt (tontlThued) F•rThe Y¢ar Ended 30 Aprfl 3020 The trusteeg rwrt 4Y8s approved by the bowd of tnthÈs and sj9d on Its behalf by". ANly Murphl• 210012Q6
¢Jvantown Play¥rp Indp•nd•nt R¢port to the frust¢$ otGr•ntwn Playgroup ForThe Year End 30 Aprfl 2026 I report to charity trustees on my xamlnathn of aca)unts of tha Gtrnpony for the yearended 30 ApFII 2026. Responslbilltle5 and B•$ls of Report The charws tru5t¢es gr¢ responslble ftyr the preparnUon ufthe accounts ITh acc¢rdance wlth the trn5 of the Charftles Bnd Trustee 1nve5tment15collandl Act 2005 and the ¢harlle5 Atcounts IScDtlandl Regul?tlon$ 2006 (4s èmended). Ihe th8rfiVs trustees corlder that the audlt re4ulr¢rnent of Kegularion Iolllla) to It} or the Accounts Re9ulètyons does not ¥pply. It Ismy rÈsponslblllty to exarnlne Iha aCc(nts as requ5red unts Secdon 44(1)Icl ¢f the Att aThJ to 5tste wh¢thw porticular matters hèv• come to rny attentlon, My ¢xamlnotlon rrfe1 out In accordance wth Reguktlon 11 of the ChaTltle5 (Scoand) RegulaUoh$ 2Q06. An examlnatlon Indudes a revlew of the atcountlng records kept by the charfty )nd a mPrISOn of the accounts presented with thosE records. It atso Includes ¢onslderaUon of any unusual items or d15d05ure5 in the accounts, and seeklng ExplanaYons from you as trtea$ concernlng any such matters. The prOdre5 undertaken do nrt provlde all the evldence that would be requlrad In an audlt. and wnsequendy I do not Express an audlt oplnlon th vlew gSven by the accounts. Ind•p•nd•nt EMmln•r'J Statsment I have complet& my examlnatyon, I confirm that no matters have cLme to my atténtbn In connacmon wtth the examlnetyon glvln me cause to belleve: l) whl¢h glves rne reasonable to belleve dwt, tn any matsrlal respecL the requlTrmeThts to keep actttunlng records In acu)rdan¢e wlttt SBtt]0ft 4411)lal of the 2005 ALt ond RegulatlDn 4 of the 2006 Lcourt5 Regulations; and to prepare atcounts whlch attort wlth accountlng rÈcords and to cOrr¢P wlth Regulatlon 8 of the 2U06 Attounts egUlaaS not Ign met. or 21 to whlch, my rjpln)Th, attentlon should be drawn sn order to enable a proper understandlny ol the ac¢x)unts to be Loma Drummond FCCA 2W612026 15-17 Hlgh street KSngussle PH21 IHS
fjrantovm PI•y9roup stsi•ffl•nt of Pltk•nfJal AttITths {Indudln9 Incom• ¥Dd ewThdliwrn Acc4Nmt) For The Ye•r Ended 30 Aprll 2026 202d 2025 UnY¢stylctsO Unrertrl¢t¢d futhd• funds 114CONe AND VNDOWMEirfs FROMI Donotsons •nd legactes Charltablp admtlts: Wpygrnup fee5 248.179 296,432 870 248,323 297,95L Charltable xt1es'. Stèff exPer1bre consumables Ouurtgs and aLtlIeS Pl•y equlpment Devetopment pport costs 1196,831 ) (184,420 ) (38.543 ) (33,8591 14,909 ) 11,4631 (6,313 ) 18,1021 (21,137) (58,3451 (9,705 ) (13,6631 1277,438) {299.8521 (29,115 ) {1,901 1 NEf EXPENDMJRE MOVEMENT IN RJNDS 129.115 ) (1.901 ) Rtcor4ciuATXON V PUNDS: TDtal funds broughf forward TOT FUNDS WRIED FORWARD 301,252 272,137 303,IS3 301,252 notss on pag•% 7 to 8 fomi p¥t of finandal statemènts.
fjrantown PI•yofUUP alance Sheet A• At 30 Aprll 2026 2026 UMr•strl¢t•d ds 2025 Totsl funds CURRENT ASSETS Debtors Co5h at bank 272 272,628 222 301,758 272,900 (763 ) 301.980 (728) Credltors: Amounts F•lllng Due Wtthth Orte Year CURREP4f Assrfs (LIABILrriES) 271137 301.252 TOTAL ASSETS LESS CU11REf LIABILITIES 274137 301,252 274137 301,152 FVNDS OP THE CHARtTY Unrestrirted Fund5 272,137 301,252 TOTAL FUNDS 272,137 301,252 for the year endlng 30 Aprfl 2026 the tharftable Company was entldèd ts exemptl¢n from audlt under section 477 ofthe Compan Act 2006 rel)Ung to small companle5. The rnembers hav¢ not requlred the cornpany to obtsln an audk In accordance wlth sethon 476 ofthe Companle5 Act 2006. The tsustees a¢kno¥edge thelr SponsIbIlItIeS fvr ojmptylng wlth the requlrÈmÈnts cf the Act with respert to aCCDuntlng record5 nd the preparatWJn pféccounts. These 4c¢ounts hav£ been prepar&1 In accordan wth the provSslons appllcable to compaThles SUbJt to the wall ump?nl¢s reglme. On behalf of ihe board Andy Murphie Trustee Dats ulcsEJl The notes on pag*s 7 to 8 forrn part or these Inandal statwnents.
grnntwn plaT0p N•t•• to the FlwDd•l Stst•m•nt• ForTh• Y•ar End•d 30 Aprfl 2026 l. Ganqral XnfoYmatl¢i Grnntown Playgroup Is a company Itmlted by 9varnnte InEorporatsd In sand registeted number and reglstewed tharlty number SC015664 . The re9lstered offic• 1$. l Aryountlng P1¢1• 11. Basig of Pteparatlon ol Flnancl•l Strtements The finandal statements of the ¢harfty. whlch Is a pubnc benefft entlty urmler FRS 101, have been prepared In accordanee wlth the Charities SORP (FRS 1021 'Accountlng and RepOrThJ by Charftles: Statement of Recommended Prathtr applicable to ch4rities preparlThJ thelr accounts ID atttsrdèn wlth the Ftnanclpl Reportlng Standard applicable In the UK and Republic of Ireknd {FRS 1021 (effertive l January 2019)., FjmncI Reporttng Stsndard 102 The Hnandal FiwUft9 5tsndard appllcable In the UK and Repubtsc of Ireland, and thè charleS and TrLStee InveÉtm¢rt1Swtland) Act 2005, The fiTra•dal statements have been prep4red under the hthrlcel cost mnventlon. Z2. Pund A¢MuNtlr UnrestrEcted frjnds can be used In accordance wlth the thartable obJertlve5 at th¢ d[xr¢In of ¢he trusteas. Restr1(ied fvnds can onty be used for particular résmctd purposes wlthln the objets of th• tharlty. RestrlcUorbS 4rf9é when spedfied by the donor or when fvnds are rat5ed lor partlwlar restdrted purpose5. Fwther oxpl•nJVm of the n•tyJre and purpos• of •ath fund Is Induded In the to the flnandal statements. 2.¥. Zn¢•mlng ReSOUfOI8 All Income Is recognised In the Stattmert gf An)nclal Acdvltlo5 once the thaty has enudemert to the fijnds, it ts probable thai th Inorn¢ wlll be recolved and the aMot cjn be m•asur¢d relbly. Rewrts• Exp•nd•d uablllyes are rewgnlsed as expendliur¢ as soon ès there ts a legal or constructtve obllgatlon Ll)mmlWng thÈ thaty to that expendtture. it 1$ probabk th a iran5fer Df nOrn beneflts wlll be reqUIr In settlemwt and the amount of the obtlgation can be measured rÈll8bly. end Is a¢counted for on an accru015 bJsi5 and has been d35slfled undtr headlnus tt aggre9ate ajl tost related tothe category. Where Eosts utynot be d[rert attrfbuted to pardcular headlngs they have been [0(4 to actFvlYes on ¥ bas1$ ajnsktsnt the use of re8aurces. ZIS. Tax•tlon The chartty15 exempt from tax all Its Income 1$ tharltable and applled for chatitable purposes. 2.6. P•nBIon8 The charlty operates a de0 ¢ontthuUon plon sctrle. ContrlbuUDn5 payabte trj the charlty's penslon scherne art rharyed to tho Statrment of Hnandol A¢¥vltles In the to whkh Yiey relate. 3. Staff C•t• 2026 2025 Wages and Sala6$ Olher penslon costs 183,988 12W43 172.746 11.674 196.831 184,420 No employees re¢efved ènwltrya beneftts (Lxdudlng erw4)loyer penslon costs) for the reruTh9 pe0 of more than £60,000. 4. Av•rn4• Number of Employa•8 Average number of£mployees durfng yearwas: 7 (2025: 7) B¢7
fjrnrtown Playgroup Not• to the Flnand)i stsiementA (ntInued) For The Year Ended 30 Aprll 2026 5. D•bto 2026 Z025 Du¢ wlthln one year Other debtors 272 6. Crlltorn: Amouhts IfaUlb¥ Due Vnthln OM Y•av zoi6 2025 Accruèls and deferred Income 763 7. M•v•mqrt In Funds As•tlNay 2025 Asat30 E¥pendltur• Aprfl Z026 In¢oMe fjentral: General unrestrfLed fund 301,252 248.323 1277,438) 272.137 T•tsl 301,252 24823 1277,438 1 272,137 A••tlMay 2024 Asat30 Income EndItM Aprfl 2025 Gnqr41.. Gen31 unr8strlcted fund 303,153 297.gsl {299,6521 301,252 303,153 297.951 1299.8521 301,2S2 8. TranBadlon$ wlth Ttusteeg There We no tmstee5' expenses pè1d for the year ended 30th Apdl 2026 nor forthe year ended 30th Aprfl 2D25. 2026 2035 g. Rolat•d P&rty Dl%clour•* There wer2 nD related party transa¢tlons for the year ended 30th ApHI 2026. Pw8
Grnnt•V4n Playgroup D•tll•d at•m8nt of Flnancl•l ArtlvRl• (Inrludlng Znc•me and Expendllur¢ A¢t) ParTh• Year End¢d 30 Aprll 2026 1028 2025 Total Total fwd• INCOMEAIID ENDOWMENTS PAOM: Donat•DnS and legades DDnaUons fvndralslng 649 144 649 Pl4ygrwp f4¢$ Comn%lon8d chlldren fees 248,179 296,432 Z48,179 296,432 Mlscellaneous Inrnme 870 670 248.323 297,951 EXPENDITURI ON: CharftsblEA¢tl¥ttkn•: Wa9es and salarfes Nest penston {183,988) 112,843) (196,831) (172,746) 111,674) II84A201 Conoumable Food and drfnk Répaits and renewa15 aeanlng exper 129J921 {2,9621 (6.189) (26.100) (1.4341 16,3251 133.8591 138,543) Outlngs and •cll¥ltl•g Outlngs and •cdvWes (4,9091 14,9091 {1,463) IIA63) Play equlpmont play equlpment- durables Play eqdpm¢nt- expendEL4Ès 11,315) (4.998) 15,274} IZ,828} 18.IU21 (6,313} Dov¢lopment ard Mewals AE5 solar develapment Wlldlde garden 41evlopment Car park devd¢pN*nt tthen devtlopmw)t (1,680) 18,9771 (2401 133,468) 115.660) 119A57} 121.1371 158,345) Support st¥ff tralnlr#J kate5 and water 15001 (9351 (1,0861 ..coimNUED
fjr•rtown Playgroup DÈtalled $l•tèment of FIn11 Actfvltl•s (Indudlng Intorne and Exp•nthtyYe Awount) (conllnu•d) For The Year £nd•d JO April 2026 Lkjht and he Insuran( Prfntlngtr Postage ènd sbVon¢ry Telecommullicatlor and data costs Attoun¢ancy fees Sub5thptiDNS Bank charge5 Sundry expense5 13,&391 11,6201 (yoi (9821 (7141 (5121 1361 (9621 16,5181 (1,7111 19211 11.5201 17851 13871 (13,663) (299.8521 19,7051 1277h381 NQT EXPENDrruRE (29,IlJ) (1.901) f&