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REGISTERED CHARITY NUMBER: SC018857
Report of the Trustees and Financial Statements for the Year Ended 31 July 2025
for
The Centre Playgroup
Rennie Smith & Co Chartered Accountants 1160 Tolicross Road Glasgow G32 8HE
A ‘
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—_— Contentsfor the of Yearthe Erided Financial31 StatementsJuly 2025 or me,
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Report of the Trustees to 2 :
Independent Examiner's Report, 3
Statemént of Financial Activities: a
| Balafite Sheet | 6
, “Notea fo the Financial Statements Se 5 to : 10 7 oS .
7 Detaiica Statement of Financial Aétivities | : Wo wa |
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The Centre Playgrou
Report of the Trustees for the Year Ended 31 July 2025
The trustees present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
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OBJECTIVES AND ACTIVITIES
Objectives and aims
The Centre Playgroup Early Learning and Child Care is a charitable, non-profit making organisation who works in partnership with Glasgow City Council. The group was formed in 1971 to offer early learning and childcare for children aged 3 unti! starting school age and is registered with the Care Inspectorate to cater for 35 children each session. We work in partnership with the locai authority who provides funding for the children in our care and this year 2024-2025 we will receive funding from Glasgow City Council for 35 children. Although the Manager is responsible for the day to day running of the group, the overall responsibility for the group and its financial affairs are the responsibility of the Playgroup Committee who will ensure the group remains in a healthy financial position. The committee organise the fundraising events and oversee the group's financial position and is made up of parents/carers of the children attending the group. The committee is elected at the groups AGM.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Over the course of 24/25 the Committee organise the fund raising events to help with end of term trips; a Christmas trip to the bridge and a trip to the soft play at June as part of our graduation celebrations.
FINANCIAL REVIEW
Financial position
The playgroup had a surplus in free unrestricted funds for the year under review of £16,083. The total unrestricted funds to carry forward at the balance sheet date were £87,621 .
Reserves policy The Playgroup committee ensure that the playgroup remains in a heathy financial position with liquid cash reserves to cover approximately 4 month expenditure.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
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Recruitment and appointment of new trustees The Playgroup Committee is made up of parents/carers of the children attending the playgroup. The Committee is elected at the playgroup AGM.
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Organisational structure
The manager is responsible for the day to day running of the playgroup. The overall responsibility for the playgroup and its financial affairs are the responsibility of the Playgroup Committee.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
$C018857
Principal address
Mount Vernon Community Hall Kenmuir Avenue Glasgow G32 9LE .
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The Centre Playgroup
Report of the Trustees for the Year Ended 31 July 2025
. Trustees _—
Independent Examiner Rennie Smith & Co Chartered Accountants 1160 Tollcross Road : Glasgow G32 8HE Approved by order of the board of trustees on .........-2Z\9\%>.2a\ 5 oo. and signed on its behalf by:
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A
ithif
E Greenshields - Trustee
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Independent Examiner's Report to the Trustees of The Centre Playgroup
| report on the accounts for the year ended 31 July 2025 set out on pages four to ten.
Respective responsibilities of trustees and examiner
The charity's trustees 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 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It aiso includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that wouid be required in an audit, and consequently 1 do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
June A Smith The Institute of Chartered Accountants of Scotland
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Rennie Smith & Co
Chartered Accountants
1160 Tollcross Road
Glasgow
G32 8HE
_
Date: INT. 2 CER aH
: . % i sO f ,
LC meee Page 3 mo : _ ) .
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—a
The Centre Playgroup
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|---|---|---|---|---|
|Statement|of Financial|Activities|
|for the Year Ended|31|July|2025|
|_|rr|ee|Unrestricted|Total|
|INCOME AND ENDOWMENTS FROM|tg|7|
|Charitable|activities|Seg|a|
|Gerieral|:|219,989|180,083|
|EXPENDITURE|ON.|ae|
|Charitable|activities|acts|-|
|Genera!|183,606|168,681|
|Other|“20,300|18,892|
|Total|||203,508|187,573|
|NET INCOME/(EXPENDITURE)|16,083|(7,490)|
|RECONCILIATION OF FUNDS|
|Total funds|brought forward|71,538|79,028|
|TOTAL FUNDS CARRIED FORWARD|87,621|71,538|
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The notes form part of these financial statements
Page 4
The Centre Playgroup
Notes to the Financial Statements for the Year Ended 31 July 2025
4 ACCOUNTING POLICIES . Basis of of preparing the the financial statements
ACCOUNTING POLICIES nn Basis of of preparing the the financial statements Bote oe . Tne financial Statements of the charity, which is a public benefit entity under FRS 102, have been reparedStatementinofagcordanceRecommendedwith Practicethe CharitiesapplicableSORPto charities(FRS 102)preparing‘Accountingtheir accountsarid Reportingin accordanceby Charities:with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. .
Income
Alt income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery
- 20% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Grants
The revenue based portion of a grant is released to the profit and loss account to match the expenditure to which it relates. The capital based portion of a grant is released to the profit and loss account to match the depreciation charge on the asset to which it relates.
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continued...
The Centre Playgroup
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|---|---|---|---|---|---|---|---|
|Notes|to|the|Financial|Statements|- continued|
|for the Year Ended|31|July|2025|
|4,|TANGIBLE|FIXED ASSETS|
|we|machineryPlant and|
|COST|7|
|At|1|August 2024|8,215|
|_|Additions|-|3,110|
|At 34|July 2025|11,325|
|DEPRECIATION|-|a|||
|At{|August|2024|;|
|Charge for year.|os|a|.|||1,8022,318|
|At 31|July 2085|oO|oo|||431?|
|At|31|July 2625|.|
|.|ee|ee|-.|7,208|—|
|At3i|July 2024.|oe|gt|Pe|Dok|2|5,900|
|5.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|Lo|#|frst|OO|
|re|ae|“**|3028|2024|
|Taxation dnd|social|sécurity|3,303|-|2,126|
|Other creditors:|:|"4253"OS,|3,4671,341|
|6.|ACCRUALS AND DEFERRED INCOME|
|2025|2024|
|Deferred|£|£|
|government|grants|2,079|1,333|
|7.|MOVEMENT|IN|FUNDS|
|Net|
|At|1.8.24|movementin|funds|31.7.25At|
|Unrestricted|funds|£|£|£|
|General|fund|71,538|16,083|87,621|
|TOTAL FUNDS|71,538|16,083|87,621|
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TheCentrePlaygroup
Notes to the Financial Statements - continued for the Year Ended 31 July 2025
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
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|---|---|---|---|---|---|---|---|---|---|
|Incoming|Resources|§ Movement|
|resources|expended|in funds|
|Unrestricted|funds|£|£|£|
|General fund|219,989|(203,906)|16,083|
|TOTAL FUNDS|219,989|(203,906)|16,083|
|Comparatives|for movement|in funds|
|Net|
|At|movement|At|
|1.8.23|in|funds|31.7.24|
|Unrestricted|funds|£|£|£|
|General fund|79,028|(7,490)|71,538|
|TOTAL FUNDS|79,028|(7,490)|71,538|
|Comparative net movement|in funds,|included|in the above are as follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|Unrestricted|funds|£|£|£|
|General fund|180,083|(187,573)|(7,490)|
|Zap|7 wh|TD|an.|anu|no|—<|has|pe|es|
|.|TOTAL|FUNDS|—|180,083|=.|(187,573)|oe ©|(7,490)|
|.|Accurrent year 12 months and|prior year 12 months combined|position|is as follows:|a|
|,|os|.|
|‘|Net||
|:|movement|At|
|oa|Bo,|At|1.8.23|in funds|31.7.25|
|~|GenUnr|e|stricteral|fun|d|funds|Wg|eR|seg|
|—|a|79,028|.|+"|8,593|87,621|
|"TOTAL FUNDS|79,028|8593.|87,621|
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Notes to the Financial Statements - continued for the Year Ended 31 July 2025 7 MOVEMENT IN FUNDS- continued : ' & turreht yeat. 12 months and prior year 12 months combined net movement in furids, included in the “hove are as fellows: ;
The Centre Playgroup
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|---|---|---|---|
|°|Incoming|Resources|Movement|
|“|resources|expended|in funds|
|af|£|£|£|
|Unrestricted funds|
|General fund|400,072|(391,479)|8,593|
|TOTAL FUNDS|400,072|(391,479)|8,593|
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- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2025.
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The Centre Playgroup
Detailed Statement of Financial Activities for the Year Ended 31 July 2025
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|INCOME|AND|ENDOWMENTS|
|Charitable|activities|
|Fees/funding|218,001|178,896|
|Donations/fundraising|1,356|854|
|Government|grants|§20|333|
|Uniform|sales|412|-|
|219,989|180,083|
|Total|incoming|resources|219,989|180,083|
|EXPENDITURE|
|Charitable|activities|
|Wages|155,569|140,324|
|Pensions|2,764|4,471|
|Telephone|66|240|
|Repairs and|renewals|3,459|4,241|
|Equipment and|uniforms|3,701|3,973|
|Staff training|1,232|610|
|Lunch|club expenses|12,903|41,903|
|Accountancy|1,782|1,251|
|Professional|fees|109|93|
|Plant and|machinery|4,802|1,475|
|183,387|168,581|
|Other|
|Insurance|©|4,901|1,678|
|Rent|13,510|13,703|
|Postage and|stationery|504|721|
|Outings and|parties|2,218|1,445|
|Subscriptions|1,171|915|
|Sundry expenses|996|430|
|20,300|18,892|
|Support costs|%|
|Management|-|rs|re|
|Advertising|=”|os:|se|209-100|
|[epansie-s.]|ne|
|,|Finance|:|FE|a|re|ash|eee|yeu|"|.|['][ ee]|
|2” Bank|‘charges|oo|-|.|ae|att.|fue|.|”|i|re|||-|ee|||ee|ms|_-|
|Total|resources expended|-|.|203,906.|187,573|
|Net income/(expenditure)|"46,083|“|(7,490)|
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This page does not form part of the statutory financial statements
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