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 aPp￿Val of Tru8tees' Annual Re￿rt
Trustee name
Nan￿ of p•ro<>n
(or t￿￿y) 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, tI￿Se 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 trus￿8 deGlare that they have apP￿ed 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_
Sup￿ort Costs - Rent & Rate5
Support Costs - Printlng & Statlonery.
SuJoort Costs - FoodjMII
Support Costs - Fees Inten* & Subscrtoi￿S
ort Costs - P05taLe
Support C¢ists - CleanlnL& suf￿r1e$
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 Reg￿￿tOr
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 l￿de 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) RegUlati￿S 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 Ca￿led out In aCCcYdan(￿ wllh Reg￿81k)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 m*rs ￿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