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2025-07-31-accounts

Hayshead Playgroup Trustees’ Annual Report and Financial Statements 1[st] August 2024 - 31[st] July 2025

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Hayshead Playgroup Scottish Charity Number: SC022342 Abbey View Campus Hayshead Road Arbroath DD11 5FE

Tel: 01241 433798 Mobile: 07484545419 Email: Hayshead.playgroup@hotmail.co.uk

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Structure, Governance, and Management

Hayshead Playgroup operates as a charitable, unincorporated body, governed by the Early Years Group Constitution. Trustees are either elected or re-elected at the Annual General Meeting each year, with the option for additional trustees to be co-opted during the year.

The Playgroup employs both a Manager and a Deputy Manager who oversee daily operations in close collaboration with the Trustees. To fulfil the group’s requirements, there are also five early years practitioners, two support workers, and one administrator on staff.

Hayshead Playgroup Charity Trustees

Trustees Position Held Date (if new) Date of Finish
Kelly Craig Chairperson
Danielle Dickson Vice Chairperson
Danielle Dickson Secretary
Brandon Craig Treasurer
Melissa Mearns Committee
Beverley McWilliams Committee
Katrina Foster Committee
Kayleigh Black Committee

Committee members who left were due to their child’s natural progression to nursery or school.

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Objectives and Activities

Our group is committed to fostering both educational and social growth in preschool-aged children, prioritising child-centred learning and imaginative play. We offer a secure and supportive setting where children feel content and cared for. We believe that every child should be encouraged to acquire new abilities at their own pace, helping them to build confidence and broaden their understanding of the wider world.

We are dedicated to aligning our practice with both local and national policies, supporting key milestones for children aged 3–5 through the implementation of the Curriculum for Excellence. For our youngest children, aged 2–3, we adhere to Scotland's national guidance for Early Years, “Realising the Ambition: Being Me” .

All children’s learning and development is documented through online e-journals, which staff use to track progress and create opportunities to challenge future learning. These journals are accessible to parents and carers, who are invited to review and contribute their own feedback.

We offer targeted support to individual children and their families, in accordance with the Scottish Government’s “Getting it Right for Every Child” framework.

As of August 2021, through demands in the local area, we were able to increase our capacity from 24 to 28 children. The Early Years Childcare Expansion in Scotland allowed us to primarily focus on funded children, offering only full-time, term-time-only spaces for 3–5-year-olds and eligible 2-year-olds.

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Feedback from Angus Council and Care Inspectorate

In December 2022 we had a visit from the Care Inspectorate for an unannounced inspection. This was a positive experience, which was echoed in the feedback given, see below.

Quality Indicator 1.1 Nurturing care and support.

“We found significant strengths in aspects of the care provided, and how these supported positive outcomes for children, therefore we evaluated this key question as very good. The children were happy and settled in the playgroup. They were enjoying their time in the setting, playing and having fun with friends and staff. Staff were kind, caring and nurturing in their approach with children. They knew children well and spoke knowledgeably and confidently about children’s individual care needs and how they were supported. Staff were very responsive to children, respectful and kind in their approach, reassuring children, comforting them when needed and giving cuddles if they wished them. It was evident attachments had been developed between children and staff. There was chatter and laughter throughout the day as staff joined in children’s play and learning. Children told us they were having fun.”

How good is our care, play, and learning? 5–Very Good
How good is our setting? 5–Very Good
How good is our leadership? 5–Very Good
How good is our staff team? 5–Very Good

As we are in partnership with the local authority, each year we are inspected by Angus Council to monitor our quality of provision.

One of the findings from this visit in November 2024 identified the following strength.

“The warm welcoming and nurturing environment is well planned with thoughtful provocations to inspire children's imagination and creativity. A wide range of sensory opportunities were accessible for all children to engage with and support emotional regulation.”

Overall, this annual visit was positive and through discussion between the Manager and Angus Council, a shared vision for the next year's improvements was agreed upon.

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Financial review

The charity's total income for this year was £220,650. The majority of this was from council funding (£219,818) and went towards the playgroup's day-to-day running, e.g. staff costs, food, and resources.

Playgroup fundraising total was £656.07 which went directly to fund excursions and resources for the children.

The total expenditure was £213,973.

The free reserves of the charity represented by the unrestricted general fund is £54,001

Statement of the charity’s policy on reserves

The Trustees consider that free reserves of £45,000 (held in a separate interest bearing bank account) should be maintained; this would be equivalent to 3 months' wage costs.

The Trustees aim to deploy any reserve funds to advance the goals of the charity. They oversee the organisation’s long-term vision and are responsible for its strategic planning.

8 ~~rs~~

Report of the Independent Examiner To the Trustees of Hayshead Playgroup

I report on the accounts of Hayshead Playgroup (the charity) for the year ended 31 July 2025, which are set out on pages 10 to 12.

Respective responsibilities of trustees and examiner

The trustees of the charity, 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. The charity trustees consider that the audit requirement of Regulation l0(1) (d) 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 independent examiner's statement

My examination is 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 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 I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

John Paul FCIE 29 Avon Crescent Broughty Ferry Dundee DD5 3TX

Date: 30 April 2026

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Hayshead Playgroup

Receipts and Payments Account for the year ended 31 July 2025

Note
Receipts:
Fee income
4
Donations & fundraising
Bank interest
Total Receipts in year
Payments:
Fundraising expenses
Fundraising costs
Charitable activity
Staff costs
Training
Equipment
Resources
Trips
Travel
Events & animal care
Garden area
School meals
Groceries
Children's clothing
Uniforms, PPE & First Aid
Laundrette
Telephone
Stationery & admin
Insurance
Other costs
Governance
Independent examiner's fee
Total Payments in year
Net receipts / (payments) in year
Unrestricted
Fund
£
219,818
666
166
Restricted
Fund
£
-
-
-
Total
Total
Funds
Funds
2025
2024
£
£
219,818
211,813
666
1,867
166
-
220,650
213,680
-
-
184,466
187,050
490
26
-
22
9,257
9,198
32
484
340
122
866
1,121
999
1,758
-
-
11,159
13,233
502
-
364
784
340
241
1,381
1,213
2,419
2,184
880
863
278
131
200
200
213,973
218,630
6,677
(4,950)
220,650 -
-
184,466
490
-
9,257
32
340
866
999
-
11,159
502
364
340
1,381
2,419
880
278
200
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
213,973 -
6,677 -

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Hayshead Playgroup

Statement of Balances at 31 July 2025

Total Total
Unrestricted Restricted Funds Funds
Fund Fund 2025 2024
Funds Reconciliation: £ £ £ £
Funds brought forward at 1 August 2024 47,324 - 47,324 52,274
Net receipts / (payments) in year 6,677 - 6,677 (4,950)
Funds carried forward at 31 July 2025 54,001 - 54,001 47,324
Bank & Cash Balances: £ £ £ £
Bank account 8,788 - 8,788 47,278
Savings account 45,165 - 45,165 23
Petty cash 48 - 48 23
Bank & cash balances at 31 July 2025 54,001 - 54,001 47,324
Liabilities at year end £ £
HMRC for PAYE & NIC (July 2025- paid August) 1,737 -
Staff pensions (July 2025 - paid August) 707 -

The accounts on pages 10 to 12 were approved by the Trustees on 30 April 2026 and are signed on their behalf by:

Date: 30 April 2026

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Hayshead Playgroup

Notes to the Accounts For the Year Ended 31 July 2025

1. Basis of accounting

The accounts have been prepared on a receipts and payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2. Nature and purpose of funds

Unrestricted funds can be used in furtherance of any of the charitable objects at the discretion of the trustees. An unrestricted 'general' fund is maintained for the day to day operations of the Society.

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.

3. Trustees' remuneration and expenses

No remuneration was paid to trustees during the year and no expenses were reimbursed to them.

4.
Fee income
Angus Council
5
Staffing
Head count basis
2025
2024
£
£
219,818
211,813
219,818
211,813
No.
No.
10
10

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