## Mounties Community Nursery 

Annual Report & Financial Statements 

## for the 

Period 01/08/2024 to 31/07/2025 

Charity No SC020173 

# Alison Alexander 

## Mounties Community Nursery Independent Examiner's Report August 2024—- July 2025 

Independent Examiner's Report to the Trustees of the Mounties Community Nursery | report on the financial statements of the Mounties Community Nursery ("the Group") for the period August 2024 — July 2025 which are set out on pages 3 to 5. 

## Respective responsibilities of Trustees and Examiner 

The Group's Trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustee Investment (Scotland) Act 2005 ("the Act") and the Charities Accounts (Scotland) Regulations 2006 ("the Regulations"). The Group's Trustees consider that the audit requirement of Regulation 10(|)(d) does not apply. It is my responsibility to examine the accounts as required under section 44(I)(c) of the Act and to state whether particular matters have come to my attention. 

## Basis of Independent Examiner's Statement 

My examination is carried out in accordance with the Regulations. An examination includes a review of the accounting records kept by the Group and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | 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:- 

- (1) which gives me reasonable cause to believe that in any material respect, the requirements 

(a) to keep accounting records in accordance with the Regulations, and 

- (b) to prepare accounts which agree with the accounting records and comply with the 

- 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. 

Cathy Lee BA Hons. AICB 

13 Westport East Kilbride Lanarkshire G75 8QR 

## 4" February 2026 

Page 2 

Mounties Community Nursery Receipts & Payments Account August 2024 - July 2025 

||Note|This Year|LastYear|
|---|---|---|---|
|RECEIPTS||||
|Income||||
|Fees|3|153,074.00|162,940.00|
|Fund-Raising Activities|4|1,139.00|1,406.00|
|Group Activities||||
|Grants||864.00|524.00|
|Nursery Program events||820.00|1,150.00|
|Other events||-|-|
|Investment Income||||
|Bank Interest||-|-|
|Total Receipts||155,897.00|166,020.00|
|PAYMENTS||||
|Cost of Fundraising|5|370.00|-|
|Group Activities||||
|Trips, outings and visits||3,353.00|2,416.00|
|Polo Shirts||-|-|
|Milk, Snacks & lunches||7,365.00|7,341.00|
|Consumables||1,476.00|2,689.00|
|Equipment Purchase & Maintenance||1,870.00|1,665.00|
|Premises|6|6,204.00|8,326.00|
|Gifts||933.00|1,328.00|
|Spanish lessons||1,480.00|1,070.00|
|Donations||-|-|
|Management & Administration Costs||||
|Salaries||142,279.00|150,206.00|
|Payroll<br>& accounts costs||561.00|302.00|
|Recruitment costs||-|180.00|
|Registrations audit and inspections||132.00|179.00|
|Memberships||615.00|362.00|
|Insurance||844.00|829.00|
|Training & Misc Admin expenses||731.00|571.00|
|HR and Health & Safety consulatancy||2,436.00|2,658.00|
|Total Payments||170,649.00|180,122.00|
|Surplus/(Deficit)foryear||(14,752.00)|(14,102.00)|



Page 3 

# Alison Alexander 

Mounties Community Nursery 

Notes to the Accounts 

August 2024 - July 2025 

This Year Last Year 

1 Funds The Group maintains a single undesignated general fund for all its financial transactions. 

## 2 Trustees Remuneration & Expenses 

The Trustees did not receive any remuneration during the year No Trustees received expenses during the year 

|3|Fee Income|||
|---|---|---|---|
||Fees paid|8491.00|3832.00|
||SLC funding|144583.00|159108.00|
|||153074.00|162940.00|
|4|Fund Raising Income|||
||Sponsored event|140.00|0.00|
||Xmas events|190.00|659.00|
||Bonus Ball fundraiser|760.00|0.00|
||Sale of printer|10.00|0.00|
||Spring Fling|0.00|610.00|
||Other Donations|39.00|137.00|
|||1139.00|1406.00|
|5|Cost of Fund Raising|||
||Various costs|370.00|0.00|
|||370.00|0.00|
|6|Premises|||
|Rent||4590.00|6868.00|
|Phone& internet bills||832.00|1368.00|
|Other misc premises exp||782.00|90.00|
|||6204.00|8326.00|



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