APPENDIX 1 oscri . F•eriod start date Month Yèar 1 2024 1 To PeritrJ end date Month i Year 2025 From 101 31 Office of the Scottish Charity Regulator Reference and administration details Chaiity name Other namas charty is known by Registered charity number Charity's pilnclpal address InverteNie Preschod Group NIA SC016931 Nama8 of the charlty trustees on date of aPpVal of Tru8tees' Annual Rert Trustee name Nan of p•ro<>n (or ty) entitled to apw•nt trustao (if any) Office (if any) not for whole year 12 13 14 15 16 17 18 19
APPENDIX 1 Reference and administration details Names of all other charlty trustees during the perlod. If any, (for example, tISe who reslgned part way through the financlal perlod) Name Dates acted If not for whole year Structure, governance and management Type of governlng document We are a member of Early Years Scotland {EYS) and have adopted their early years group constitution 1¢h sets out our purpose and administration arrangements Tru8tee recrultment and appolntment Volunteers are rg]uested several weeks before our AGM in May. It is at the AGM that trustees are appointed or reappointed or by emergency General meeting should this be required. Objectives and activities Charltsble purposes To advance the educational and social development of preschool children wrth the emphasis on the play experience. Also take on constructive place in the community while advancing the education of their parents and other approprlate persons in line with the aims of EYS Summary of the maln actlvltles In relatlon to these objects The group seeks to provide a safe and satBfying group play, learning and encourages other charitable activrties through which the parents may support the development of children.
APPENDIX 1 Achievements and performance Summary of the main achievements of the charlty during the financial peri¢xl Financial review Brlef statement of the charlty's pollcy on reserve6 We contlnue to reserve £31,150 to cover emergencies including redundancy pay. Detalls of any deficlt Our accounts show a defi¢rt for this year, however thi8 as expected due to large purchases for the benefit of the Pre-school. We are making use of available money due to a number of years of high net gain. Donated facilities and services (if any)
APPENDIX 1 Other optional information Declaration The trus8 deGlare that they have apPed the tru•tw' rw)ort abov•. Slgned on behalf of tho charlty's trusto SlanatUTe(8) Full name(s) Posltlon {e.g. Chalr) C.L~Ii.I i i. Date 14 /12/kna5
INVERBERVIE PRE-SCHOOL GROUP PROFIT AND LOSS TO 31ST MARCH 2025 2025 2024 evenue FeeslAberdeenshlre COU}1 Fundralsln Misc £188 634.93 £1455.48 £li54,093.37 £1 140. £46.78 £190 881.yj £165 280.75 Ex Purchases (UlPMent & ToLi_ Suport Costs - Rent & Rate5 Support Costs - Printlng & Statlonery. SuJoort Costs - FoodjMII Support Costs - Fees Inten* & SubscrtoiS ort Costs - P05taLe Support C¢ists - CleanlnL& sufr1e$ Support Costs - Unlforms Managernent & Admln - Wa es&NI Manaoement & Admln - Penslons Fundralsin £26 881.35 £17,143.00 £J,051.30 £2,421.08 £3 111.S5 £4,359.73. £17 050.88 £1 108.71 2,743.65 2 922.06 £1.95 £934.61 £156.65 £129 967.67 £4 964.69 £451.55 £853.40 £126.69 £198.00 £2 810,92 £400.00 £586.17 £638.34 £137 2131.69 £5 819.96 £2 250.00 £1,414.64, £139.001 £482.371- £5 315.70 Bank Cha Trnlnlng_ Mlsc Accounts £205,028.90 £169 051.10 Net Galn/iM• -£14 146.91 2%
INVERBERVIE PRE-SCHOOL GROUP YEAR ENDED 31ST MARCH 2025 CASH SUMMARY ,Openlng Balance 1st April 2024 £340,609.26 Fees and Registrations £188,634.93 Fund Raisinfj. £1,455.48 Mlsc 1£791.58 £531491.25 Purchases £67,747.21 Wages £137,281.69 .Closlng Bank Balance Incl Cash £326 462.35 Bank Balance as at 31st March 2025 Bank Balance as at 31 March 2025 (Co-op account) Redundancy Account as at 31March 2025 Fundralslng Account as at 31 March 2025 £200,571.93 £89,426.11 £31,150,00 £5 264.31 £326,412.35 Less Unpresented Cheques £0.00 £326,412.35 Add. Petty Cash £50.00 Closlng Balance £326 462.35 Difference still to be reconclled £0.00
INVERBERVIE PRE-SCHOOL GROUP YEAR ENDED 31ST MARCH 2025 BANK RECONCILIATION jopening balance on the cash book £340,609.26 Add: Receipts In the period £190,881.99 Less: Payments in the perlod £205 028.90 Closlng balance on the cash book £326 462.35 BANK RECONCILIATION AS AT 31 MARCH 2024 £326 462.35 Balance as per bank statement Less unpresented cheques Add outstandlng lodgements £0.00 £0.00 Balance as per cashbook £326 462.35 , Dlfference to be reconclled £0.00
APPENDIX 3 OSCR Scollish Chanty RegtOr Independent examinerfs report on the accounts R•port to tho Charity name trustaeslmembers of Inverbervie Pre-school Group Registered charlty SC number On the accounts of the harity for the p¢rlod 016931 Perfod start date Moni Period end date Ye Day Year 04 2024 to 31 03 2025 Sot out on pag•• Irem•mb•r lo lde Ihe pA numbgri of •ldillDnal6h••lBI Respectlve responslbllltles of The charily's truste8S arè responsible for the pr8paralion of the accounts in accordance ith the tems of the Chwities and Trustee lrnvesthi6nt (ScolanL1) 2005 Act and the trustees and examlner Charitie8 Accnunts {Scotland) RegUlatiS 2006 las amend&l). The charity trustees consldef that the audlt requiremènt of Regulats'on 10(1) (d) ol th8 Accounts Regulallons does not app. 11 is my r8sFK)nsiblity to examine tho occount8 as requlred under seGllon 44(1) (c) of Act and to stale whether partlcu18r matters have c(xne to my attentlon. Basls of Independenl My examinètion is Caled out In aCCcYdan( wllh Reg81k)n 11 of the 2006 Accounts examlner's statement Rggulation8. An oxaminallon Includes a revlew ol ttrE 8Gcountlng records kepi by the charily and a comparison of the accounts presonlcd with Ihose recorés.11 also Includes consideration of any unusual items or disclosuras In t a¢unt8 8r•d ¥eeks explanations from the trustees concerning any such matters. Tho procoduros undortaken do not provide al Ihe evldence ihal wDukJ be required in an audit and. consequently. I do not expr8ss an audit opinion on the v given by th8 accounts. Ind•pondent examiner's In the course of my examination, no matter has o)me to my attention lothar than that staloment disclosed on the attached page'] whlth glves me reasonable cause to believe that In any malerial respect the requirements.. to koop accountin9 records in ac¢ordance wilh secaion 44(1) {8) of the 2005 Act and R8oulaticm 4 of tha 2006 A¢count8 Rogu18tions. and 10 ry8pare accounts which occord with the accounting record8 and comply wfrh Regulati1 9 of the 2006 Accounts Regulations have not be8n met, or to whlth, In my Oplnlon, attenttthn should b8 drawn in order trj enable a prop8r reached. Dat•: 8lgned N•. Relgvant professlonal quaiifieatlon(s) or body (11 any): 23b.lzs Addres8: 'Pleasedel8to tho Y>rd$ ln th& brack8ts il do not pIy. If the w(¥r(18 ¥Jply. Set Itnsé mrs thIeh have ojmo to yfmy at*ntbn on thts rolknwing P39e. -OSCR will aecspl dlgllal or typed
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Glve herg brlef detalls of any items that the examlnor wlshes to dlscloso