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
PTr￿1 IHS

Grontown Playgroup
¢ont¢nts
P•y•
Trvstees, Report
Jndependent Exam5nerf5 Report
statement of flnancial At*V[￿e5 (Ind￿ding Incorne and Expenditure Account)
Balance Sheet
Notes lo tho Fiftondal 5t&emeniS
Tht followlng pages do not forni part ol the $t*utory accounts:
Detslled SiatEmEnt uf Flnancial ArtIvi￿eS (including ITrcoffje EXpendI￿re 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 w￿h thelr key workers,
We condNe operaunq free.flov4 sesslons wlth open doo15. allowlng chlldwen to thoose lThlwdently whtther to play Ir*J¢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 profes￿Onal development ICPD) and to ensure that qualiA¢•U0￿ and c¢rUftcates, Ind(Olng ftrst ald, food
hyglene, and thlld protetrioh, r￿mIn 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 ObSert￿n$ 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 qUest￿n￿a1reS Tmere ISSU￿ In early
2024. We have requested thot theye quesUoMalres be re-IsgJed.
Durlng the year, we welcomed vwts and attlvltles Indudlng dr￿a training wlth Lcfrnlne HemrnlrwJs, exerclse dasses fi*m 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 Ir￿Uded.
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 ￿xIMI￿r
Loma Dn5mrnond FCCA
Gvldwells Klngussle
15-17 H￿h Street
KIngU￿1¢
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 sj9￿d on Its behalf by".
ANly Murphl•
210012Q6

¢Jvantown Play¥r￿p
Ind*p•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•$ls of Report
The charws tru5t¢es gr¢ responslble ftyr the preparnUon ufthe accounts ITh acc¢rdance wlth the t￿rn5 of the Charftles Bnd Trustee
1nve5tment15collandl Act 2005 and the ¢harlle5 Atcounts IScDtlandl Regul?tlon$ 2006 (4s èmended). Ihe th8rfiVs trustees
cor￿lder 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 (Sco￿and) RegulaUoh$ 2Q06. An
examlnatlon Indudes a revlew of the atcountlng records kept by the charfty )nd a ￿mP￿rISOn 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
tr￿tea$ concernlng any such matters. The prO￿d￿re5 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
egUla￿a￿S
not I￿gn 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 xt￿1￿es'.
Stèff exPer￿1b￿re
consumables
Ouurtgs and aLt￿lIeS
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 SUbJ￿t 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 pla￿T0￿p
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 s￿and* registeted number and reglstewed tharlty number
SC015664 . The re9lstered offic• 1$.
l Aryountlng P￿1¢1•*
11. Basig of Pteparatlon ol Flnancl•l Strtements
The finandal statements of the ¢harfty. whlch Is a pubnc benefft entlty urmler FRS 101, have been prepared In accordanee wlth the
Charities SORP (FRS 1021 'Accountlng and RepOr￿ThJ by Charftles: Statement of Recommended Prathtr applicable to ch4rities
preparlThJ thelr accounts ID atttsrdèn￿ wlth the Ftnanclpl Reportlng Standard applicable In the UK and Republic of Ireknd {FRS
1021 (effertive l January 2019)., Fjmnc￿I Reporttng Stsndard 102 The Hnandal FiwUft9 5tsndard appllcable In the UK and
Repubtsc of Ireland, and thè charl￿eS and TrLStee InveÉtm¢rt1Swtland) Act 2005, The fiTra•dal statements have been prep4red
under the hthrlcel cost mnventlon.
Z2. Pund A¢MuNtlr
UnrestrEcted frjnds can be used In accordance wlth the thartable obJertlve5 at th¢ d[xr¢I￿n of ¢he trusteas.
Restr1(ied fvnds can onty be used for particular résmctd purposes wlthln the objets of th• tharlty. RestrlcUorbS 4rf9é when
spedfied by the donor or when fvnds are rat5ed lor partlwlar restdrted purpose5.
Fwther oxpl•nJVm of the n•tyJre and purpos• of •ath fund Is Induded In the to the flnandal statements.
2.¥. Zn¢•mlng ReSOUfOI8
All Income Is recognised In the Stattmert gf An)nclal Acdvltlo5 once the tha￿ty has enudemert to the fijnds, it ts probable thai
th* Inorn¢ wlll be recolved and the aMo￿t cjn be m•asur¢d rel*bly.
Rewrts• Exp•nd•d
uablllyes are rewgnlsed as expendliur¢ as soon ès there ts a legal or constructtve obllgatlon Ll)mmlWng thÈ tha￿ty to that
expendtture. it 1$ 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 t￿t 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 de￿￿0 ¢ontthuUon p￿lon sctr￿le. 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 Sala￿6$
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 re￿ruTh9 pe￿0￿ 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. Cr*lltorn: 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 unrestrfL*ed fund
301,252
248.323
1277,438)
272.137
T•tsl
301,252
248￿23
1277,438 1
272,137
A••tlMay
2024
Asat30
Income E￿ndIt￿M Aprfl 2025
G*nqr41..
Gen*31 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%clo*ur•*
There wer2 nD related party transa¢tlons for the year ended 30th ApHI 2026.
Pw8

Grnnt•V4n Playgroup
D•t*ll•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
Wlld*lde 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 FIn￿￿11 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&