INDEPENDENT EXAMINERS REPORT 2024 – 2025
EAST CALDER PLAYGROUP SC016077
The Dave King Partnership Centre
143 Main Street
East Calder
EH53 0EP
EAST CALDER PLAYGROUP SC016077
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I report on the accounts of the above organisation for the period of 4[th] July 2024 to 3[rd] July 2025, which is set out on pages 4 to 7.
Respective responsibilities of Trustees and Examiner
The groups committee 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. The committee 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.
Basis of Independent Examiners Statement
My examination is carried out in accordance with Regulation 11 of Charities Accounts (Scotland) regulations 2006. An examination includes a review of the accounting records kept by the group and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts and seek explanations from the committee concerning 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 Examiners Statement
During my examination, no matter has come to my attention, which gives me reasonable cause to believe that in any material respect the requirements stated above have not been met.
It is my opinion that the accounts presented show an accurate reflection of the group activities for the period stated.
Signed ______ Date ___ Pawrtrier Garokwel| ~~a~~ 22/08/2025___
Paula Cawkwell
27 Langton Crescent East Calder West Lothian EH53 0AF
EAST CALDER PLAYGROUP SC016077
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INCOME
| INCOME | ||
|---|---|---|
| 04.07.2024 | 03.07.2025 | |
| Fees | £14400.00 | £12240.00 |
| Funding | £1250.00 | £4691.00 |
| Fundraising | £2020.05 | £2125.95 |
| Bank Interest | £0.00 | £0.00 |
| Miscellaneous | £1004.17 | £0.56 |
| Uniform | £0.00 | £0.00 |
| Total | £18674.22 | £19057.51 |
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Income
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£25,000.00
£20,000.00
£15,000.00
£10,000.00
£5,000.00
£0.00
Fees Funding Fundraising Bank Interest Miscellaneous Uniform Total
2024 2025
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EAST CALDER PLAYGROUP SC016077
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EXPENDITURE
| 04.07.2024 | 03.07.2025 | |
|---|---|---|
| Wages | £19096.49 | £21199.48 |
| Administration | £729.08 | £200.00 |
| Equipment | £62.00 | £275.32 |
| Petty Cash | £800.00 | £400.00 |
| Miscellaneous | £348.63 | £781.57 |
| Total | £21036.20 | £22856.37 |
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Expenditure
25000
20000
15000
10000
5000
0
Wages Administration Equipment Petty Cash Miscellaneous Total
2024 2025
2024 2025
Surplus/deficit for the period -£2361.98 -£3798.69
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EAST CALDER PLAYGROUP SC016077
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| STATEMENT | ||
|---|---|---|
| 2024 | 2025 | |
| OF BALANCES | ||
| Opening Balance | £9074.53 | £6712.55 |
| Surplus/Deficit for period stated | -£2361.98 | -£3798.86 |
| Closing Balance | £6712.55 | £2913.69 |
| Reserves General Funds |
£6712.55 | £2913.69 |
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Statement of Balances
£10,000.00
£8,000.00
£6,000.00
£4,000.00
£2,000.00
£0.00
Opening Surplus/Deficit Closing Balance Reserves
-£2,000.00 Balance for period stated General Funds
-£4,000.00
-£6,000.00
2024 2025
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EAST CALDER PLAYGROUP SC016077
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Opening Balance: £6712.55
INCOME
| 2025 | |
|---|---|
| Fees | £12240.00 |
| Funding | £4691.00 |
| Fundraising | £2125.95 |
| Bank Interest | £0.00 |
| Miscellaneous | £0.56 |
| Uniform | £0.00 |
| Total | £19057.51 |
EXPENDITURE
| EXPENDITURE | |
|---|---|
| 2025 | |
| Wages | £21199.48 |
| Administration | £200.00 |
| Equipment | £275.32 |
| Petty Cash | £400.00 |
| Miscellaneous | £781.57 |
| Total | £22856.37 |
Bank Reconciliation
Balance per accounts 03.07.2025 2913.69
Final Closing Balance on Bank Statement 03.07.2025 2913.69
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EAST CALDER PLAYGROUP SC016077
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OUTSTANDING CHEQUES 011199 £100.00 Petty Cash NOT CASHED
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EAST CALDER PLAYGROUP SC016077
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