REGISTERED CHARITY NUM BER.. SC021068
Financial Sia
ements
they End
31 Jaltu
202
for
Po
ello T
dlers

Ilo T(xldlers Hut
Contents f the Financial Statemen
for the Year End d 31 Janu
202
Page
Report of the Trustees
Independent Examiner's Report
Ststement of FiTWLcial Activities
Balan¢e Sheet
Notes to the Financial Statements

obello Toddlers Hut
ort of the Trust
es
eYearE
ed31 Jan
for
2025
The try]stees present their report ￿1th the financial statcments of the eharity for the year ended 31 January 2025. The
Jstees 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 applicabl¢ in the
UK and Republic of Ireland (FRS 102) {effectiv¢ l January 2019)-
OBJECTIVFS ￿￿D ACTIVITIES
Objectives and Activities
The aim of Portobello Toddlers Hut ("the group" Toddler Hut") is to advance the education and social development of
pre-school children with the tmphasis on the play experience. This sets the children on a path towards becoming
COIJStructive and caring members of the com]nunity, whilst also advancing the education of their parents and other
appropriate persons.
In filltherance to thai aim Portobello Toddlers Hut aims to..
- provide safe and satisfying group play in which parents take part when appropriate
- encourdge od)er charitable activities through which pareDts may help the children
Th¢ ￿0￿p a150 aims io otTer affordable childcare with l]exibibty not always available at other organisations.
In order to meet these airn5 Portobello Toddlers Hut provides a play￿0Up for children aged 2..f years to 5 years, staffed
by 3 employees and l administrator. Children are provided with a rdnge of activities, Tesoitrces and pl2y experiences
within the playgroup sessions which run with both baltday and fvll day optiODS Monday to ThuTsday 8.30am-3pm.
ACHIEVEMENT AND PERFORMANCE
Charitable activitie5
Toddler Hut has Continued to support families and children a safe and happy environment to S￿laIl$e and interact.
This year Toddler Hui ha5 welcomed back many children to the setting whilst gradually welcoming new children.
Toddler Hut has remained focused on the health attd wellbeing of all families in the local area by offering a safe space
for the children to develop through play, activities and experieD¢es.
Throughout the year Toddler Hut has received £1,819.33 in grants from the Healthy Snack Scheme. Thi5 has allowed
I'oddler Hul to cover the increasing costs of food and drinks over the y¢ar and ¢ontinue to Provide a substantial and
healthy snack for ihe children twi¢e a day.
The 'foddler Hut hos rais¢d £2,346.19 in ￿ndraising and donations througb various events. These in¢lude a Lloiheb Sale
in Jiine, raising £372.62 and a toy sale in Decelnber, raising £299.60. as well as a fi]nding match of £500 daiidlLQ from
IIIL 13ank ol'scotland. Other fundraising activities include rag bag collection and Christmas raffle.
Tl)L 'l'tKldlLI' I lul was also successful in receiving a grant frojn Edinburgh City CouDcil as part of the Edii)biirKih guo
Icbr¥Lli(Trns. 'l-IIc blciiil W￿1.4 fLL¥lVtd in December 2024 for *4,6¥5.00 aod will be spent in th¢ next fu)ancial YL.
rLpdir the 5toi)e wall outsidc the Toddler Hut.
FINANCIAL RFVIFW
'1 ()LlIllLI' I lul started fLhniilry 2024 with reserves of £5.737 and a cash balance of £4,123. The CommiiiLL
5LVL¥LII fun(Ii<iising> cvenl.% l() iiicrcase the reserves, and thanks to 2 Steady increase in the llU￿ber of childreii jillLiiditiu iji
.siiiiiiii¥r 41n(1 IL Utuinn. Ihc r&servcs at 31 January 2025 are £28,749 with a cash balan¢¢ of £27,739.
l)Iiriiik IIIL yCLir Ili¢rc Ii%i% hcctl il Su￿1￿$ of £23,012 {2024.. deficit £9,182)
SIiLLLs41iil liiii(Irciisriibi 1141.% ILII I)oriobello ToddleTS Hut in a much better financial position gozng into 2025.
Page I

P obello Toddlers Hut
ort of the Tr￿s￿e
for th¢ Year En
d)1 Janu
025
FINANCIAL REVIEW
Reserve5 policy
At the eftd of this reporting period, Portobello Toddlers holds total roserYe5 of Q8,749 (2024." £5,737) of which
£6,600 (2093-. £1,915) are held In restricted funds. This l¢aves £20,443 of free r¢s¢rve5 (s¢n¢ral ￿¢s￿VeS less fixed
assets)12024.. £3,822)
The Trnstrtq deem this to be reagonable to ¢onttnue for thc nrxt fJnan¢ial vear and airn to coDiinue to build reserves to
Ilow for 8ttater investment, ensure emcrgcncy r¢dulldan¢)' E0515 ar¢ Wve￿d and proTect against the risk of monthly
fluctuations it) income.
FUTLQiE PLANS
Heading into thiy ycar Toddlcr Hut will Gon(inue to rnaSntaiD and build on the numitr of children attcnding the settin%.
Fundrni5in8 is also an opportwjily tu supp¢)n buildlng rhe reserves and the incorning ¢ommittee have an additioual
person to look at d¢v¢lopitig tliis a5pwI uf income.
STRUCTURE, GOVERNATYCE AfiD MANAGEMENT
Gvv¥rnI￿g documeni
The Chariry is controlled by its goveming documenL a de￿i oftrust and CO[￿ltuteS an unincorpordted ¢FLarity.
Recrultment amd appointment of nesv trustees
I rustees are recrniied from the local communty and are oppointed annually by the members of the charity. Listed below
are all Trustees who have served durtng the y¢ar to the date of signing the report.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity nwrnber
SC021068
Principal addre$5
28 Beach Lane
F.dinbur8h
EI-115 IHU
. and signed on its behalf by.
Pagc 2

Inde
endent Examinevg Re ort 10 the T tees o
Portobello foddlers Hut
I report the ac¢ounts for the It8r etKled 31 January 2ff25 set out pages four to t¢n.
Respeetive Te5pon$ibilitie$ oftrustee5 and exarniner
The ¢haritys trusteth are Tespongible for the prepardtion of the accounts in accordance with the tem)s of the Charities
and Trustce tnvesttnent (Scotland) Act 2(K).5 and the Chariti¢$ Accounts {gcotland) R¢gulation$ 2006 (as amended). l-h¢
charity's trl￿te¢S consider Ihal the audit requirement of Regulation 1011 I(a) to (c) of the Accounts R¢gulations d￿8 not
apply. It is my responsibility 10 examine the a¢counts as requir¢d under Section 44(1)(c) of the A¢t and w state whether
ticlllar matters have c()me io my attention.
Basis of the Sndependeot examiDer'$ report
My examinaiion was carried tsut in a¢cordan¢c with Rcsu]aLioii I l uf ihe Chariiies Accounts (Scotland) Regulations
2006. An examination iocludes a rcview of the a¢counÉlllg r¢¢ur(Is kept by the charity and a ¢omparison of the accounts
presented with those records. It a150 includes ¢onsideiaiioll of any unusual iterns or disclosures in the accounts, and
seekitig éxpliwation3 from you as tsu51c¢J Luii¥emin¥ any such matters. 'I"he procedures undertak¢n do llot provide all
the eNrydern¢r that would bc r¢qullEd iti an audi4 and ¢0[￿qUe￿Ity I do not express an audit opinion on the view given by
the a¢eowi
IRdepeDdent eXa￿l￿tr,5 ¥tatemeNt
In coiui¢ction with Jnv examination, no tllatt¢r h&% come to my attention -
11) which gives me reasonable cw¢ To believe that, in any material respecl the requirements
io keep a¢counrtng records in a¢¢ordance wtth S¢rtion 44(1)(a) of the 2005 Act ard Re8iJlation 4 of the 2(K>6
Accounts Regulations; and
to prepare accounts which accord with the a¢¢ounting records and to compty with Regulation 8 of the 2¢X)6
Accounts Regulations
have not been met. or
(2) to whirh. ui my opinion, attention should be drawi in order to enabk a proptr ￿a¢rStanding of th¢ accounts io be
ached.
C)11 C'onstitiilion Strect
.'diiihurgh
Pitbjr 3

Porto
Toddlers Hut
Statement of Financial Activities
for the Year
ded31
ua
31.1.25
Total
funds
31.1.24
Toial
fi￿d$
UTJrestri¢ted
fund
Restri¢ted
funds
Notes
INCOME AND ENDOWMETr4TS FROM
Donations and legacies
669
4,685
5,354
745
Charitable activities
RUE￿ll)g Playgroup
84,387
84,387
61,878
Oth¢r trading activities
Investment tneom¢
Other inco￿£
1,677
20
,677
20
1,001
1,126
Total
86,753
4.685
91,438
67,750
EXPENDITURE ON
Charitable activities
Running Playgroup
68,426
68.426
76,932
NET INCOMEI(EXPENDITURE)
18,327
4,685
23,012
(9,182)
RECONCILIATJON OF FUNDS
Total funds bTought forward
3,822
1.915
5,737
14,919
TOTAL FUNDS CARRIED FORWARD
22,149
6,600
28.749
5,737
CONTINUING OPERATIONS
All income and expenditure has arisen from Continuing activities.
1.lie statement of financial activities includes all gains and1055es recognised in the year.
'Ihe n*Jt&% lonn part ol'lh¢5e financial stat¢m¥nts
Pabie 4

Portobello T ddlers Hut
B lance She¢l
lJaA
2095
31.1.25
Totsl
funits
31.1.24
Total
funds
Unrestricted
fimd
R¢stricted
funds
Notes
FIXED ASSETS
Tangible assets
1,706
1,706
2274
CURIiENT ASSETS
Cash at bank and ll) hand
21,139
6,600
27,739
4,123
CREDITORS
Arnotuits falliii¥ due withiii (pnB year
(696)
(696)
1660)
NET CURREfiT ASSETS
20.443
6,600
27.(M3
3.463
TOTAL ASSETS LESS CURRENT
LIAIIILITIES
22,149
6.600
28,749
5,737
NET ASSETS
22.149
6.6lJO
28,749
5,737
FUNDS
UniestTiCted fund5
Restricted fuRds
22,149
6,600
3,822
TOTAL FUNDS
28,749
5.737
Inanci
I st4TrteTnents were approved by the Board of Trnsfres and authori5ed for issue
. Ig la£. 2ao.25......
and w¢rc 5igne)J on its behalf by..
on
ic noies fomi purt (pl'ilirb¥ r]nancial staLem¢nis

Portobello Toddlers Hut
N tes to th Financial Statements
for the
ar End
Janu
2025
ACCOUNTING POLICIES
Basis of preparing the financial ststemeDts
The f]nancial statements of the charity, which is a public benefit entity under FRS I02, have been prepared in
accordance with the Charitie5 SORP (FRS 102) 'A¢counting and Reportkng by Ciwities.. Statement of
Reconunended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicabl¢ in th¢ UK and Republic of Ireland {FRS 1021 {effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities and TNstee thvestment (Scotland) Act 2005. The fmanciai statements have be¢n
prepared underthe histori¢al cost convention.
The accounts are Presented in sterling which is tbe charity's fimctiona] currency, and rounded to the neare
pound.
No changes have been made to the basis of preparing the flnancial statements this year or to the previous yeavs
f]nancial statements.
Going eoncern
The trustees have reviewed the fu)ancial positfon per page l end reserve5 policy per page 2 and are satisfied that
Toddler Hut is tn a 5UStainable Position The accounts are therefore prepared OD a going con¢ern basis.
Critical aceounting judgements and key sources oftstimation uncertainty
The preparation of the financial statelnents confornjs with the requirements of the Charities SORP and general
accepted accounting priDciples. The only area in which it is considered that accounting estimates and areas of
judgein¢nt have been applied is depreciation. the policy on which is outlined b¢low.
Income
All 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 measur¢d reliably.
Expenditure
Lic1bililies are reeognised as expenditure as soon a5 there 15 a legal or constructive obligation comniiltinu
the
charity to that expenditure. it 15 probable that a trdnsfer of economic benefits will be required in seltlcnicnt 11 nd
the aiiiount of the oblitsation can be tneasured reliably. Expenditure is a¢￿U￿ted for on an accruals basis and lias
been classified under headings that aggrcgate all cost related to the category. WThere eosts cannoi bc dirL¢IIy
attributed to particular headings they have been allocated to activities on a basis consistent with IhL lTr%C ol.
resources.
T#iik¥ibl¢ fjxed assets
Drs)ILLliilT()l) 15 provlded at ihe lollowing annual rates ti] order to write off each asset over its est11ll￿1ILd ilseliil
Fixliil￿S nd littings
25/0 on reducing balance
'I'IIL Lliiiiily is excinpl Irom tax on its charitable activitie&
111 bc used in ac¢ordic nce with the charitable objectives at the discretion of th¢ trii%lLL%.
IIL.%li'tilLIl liiiid4 Ld*l l)Iily be used for particular re5tri¢ted purposes within the objects of the charity. IIL'%lriLIii)Jis
iri%L wIiLfi %PLCtlILd by Ilie donor or wh¢n fiinds are raised for particular restricted purposes.
I'iiriliL'I' LxpIEllliilii)ii vl'ilTrc nature and purpose of each fund is included at note I l.

Portobello Toddler5 Hut
Notes to the Financial Statem ts- continued
rthey
ded31 Ja
2025
ACCOUNTING POLICIES- continued
Measurernent of Debtors
Trade and other d¢btors are recogtiised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amowit prepaid net or any trade discounts due.
Cash at Bgnk and on Hand
C&%h at bank and cash in hand includes cash atsd any short terni highly liquid investments with a short maturity of
three months or less frorn the date of acquisition or opening of the d¢posiÈ or similar ac¢ount.
Creditor5 and Loans
Creditors and loans are recognised where the charity has a present obligation resulting from a past event that will
probably result in the transfer of fvnds to a third party and the amoullt due to settle the obligation can
measured oi estimated reliably. Creditors and ltsans are nonnally recognised at their settlement amount after
allowing for any trade discounts due.
VAT
Portobello Toddlers Hut is not VAT registered and therefore expenditsjre is recO￿lsed inclusive of VAT.
DONATIONS AND LEGACIES
31.1.25
31.1.24
Donations
Grants
669
4,685
745
5,354
745
Grdnts received, included in the above, are as follows-
31.1.25
31.1.24
Cily of Edinburgh Collncil
4.685
OTHER TRADING ACTIVITIES
31.1.25
1,677
i.ooi
INvftSTMF.NT INCOME
31.1.25
Depi)%il iiccoiinl inlei¢st
20
Page 7

oddlers Hut
Notes to the Financial Statements - c tinued
for the Year E
ed31 Janu
INCOI¥(E FROM CHARITABLE ACTIVITIES
31.1.25
31.1.24
Activity
Running Playgroup
Running Playgroup
Attendance fees
Milk refijnd
82,568
1,819
63.414
1,464
84,387
64,878
TRUSTEES, REMUNERATION AL¥D BENEFITS
The tnjstccs {who are deemed tt> be key Inana¥ein¢ni personnel) received no remuneration or other benefits in
the year ended 3 1 January 2025 (2024.. nil).
Trustee5' expenses
There were no trustees. expenses paid for the year endea 31 January 2025 nor for the year ended
31 January 2024.
STAFF COSTS
The average monthly nuEnbei of employees during the year was & follows..
31.1.25
Playgroup
31.1.24
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVtTIES
Unr¢stricted
fund
Restricted
fuDd5
Total
runds
INCOME AND ENDOWMENTS FROM
Dot)1c tions and legacies
745
745
ChAriiable #ctivities
Ruiii)inb Playgroup
64,878
(?4.K78
Oihcr trciding activities
Otl)ii' Iiity(TrTric
1,001
1,120
1.126
TolAI
67,750
()7.7.$0
F.xi'f4,Nl)ITIIIiF, ON
76.932
7(}.1?.3?
N>;'I' INC.'()Mli Illi xi'r,NDITURE)
(9,182)
III4 ('1)NC'II.IAI'I()N I)fv FUNDS
13,004
,915
.1 (I'I'A I, 14'llNI).4 C'AIIRifi D PORWARD
3,822
1,915
S,7 17
Page 8

Portobell
oddlers H
Notes to the Financial Statements- continued
for the Year Ended 31 Janu
TANGIBLE FIXED ASSETS
Fixtures
fittings
COST
At l February 2024 and 31 January 2025
8,172
DEPRECIATION
At l February 2024
Charge for year
5,898
568
At 31 Jatjuary 2025
6,466
NET BOOK VALUE
At 31 January 2025
1,706
At 31 January 2024
2.274
io.
CREDITORS: Amourrfs FALLING DUE WITHIN ONE YEAR
31.1.25
31.1.24
Other creditors
696
660
MOVEMENT IN FUNDS
Net
movemenl
in funds
Al
31.1.25
At 1.2.24
Unrestricted funds
General fund
3,822
18,327
22,149
Restricted fu￿d$
Toddlers Ilut Development Project
Repair Grant
1,915
1,915
4,6X5
4,685
1,915
4,685
6.600
TI)TAL fuNDS
5.737
23,U12
?8,74()
NLI tll(TrVLIMenl IR fuiids, included in the above are as follows..
Incoming
resource5
Resources
expended
UiirL'%lri¢lLd flind.%
86,753
{68,426)
c%lriLted fuijd.
4.685
IM)'I'AI, II'llNI)S
91,438
{68.426)
Page 9

Portobello Toddle
Notes tts the Financial Statements continued
for the Year Ended 31 Janu
2025
ii.
MOVEMENT IN FUNDS- continued
Comparatlyes for movement in funds
Net
oveme
in thnds
At
31.1.24
Al 1.2.23
Unrestricted fund5
General ￿nd
13,OIH
(9,182)
3,822
Restricted funds
Toddler5 Hut Development Project
1,915
1,915
TOTAL FUP4DS
14,919
(9.182}
5,737
Comparative net rnovem¢nt in fimds, included in the above are as follows:
Incoming
resources
Resource5
experAded
Movement
in funds
Unrestrieted funds
General fi]nd
67,750
{76,932)
(9,182)
TOTAL FUNDS
67.750
(76.932)
(9.182)
The Toddlers Hut Development Project is held for the purtx)ses of redundaD¢ies.
The Repair Fund consists of income received during the year from Edinburgh City Council which will be used to
repair the wall outside Portobello Toddlers Hut next yetr.
12.
RELATED PARTY DISCLOSURES
There were no related party tran5acttons for the year ended 31 January 2025 nor for the year end¥(131 Janu£lry
2024
Pag¢ 10