| $C022912 | $C022912 | Pitreavie Playgroup | Pitreavie Playgroup | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Balance | Sheet | as at 31 | July 2025 | |||||||
| Balances | 2023-2024 | |||||||||
| Opening | Cash £ |
inhand 222.87 |
Cash inbank_Total £ 66,969.95 £ 67192.82 |
£ | 72,195.41 | |||||
| Closing | £ | - | £ 80,603.58 | £ 80603.58 | £ | 67,192.82 | ||||
| Surplus/deficit forthe year: | £ 13,410.76 | £ | 5,002.59 | |||||||
| Represented | Ly: | |||||||||
| main cash account | £ 30,928.58 | £ | 17,294.95 | |||||||
| Contingency | account | £ 49.675.00 | £ | 49,675.00 | ||||||
| £ 80,603.58 | £ | 66,969.95 | ||||||||
| Contingency | account comprised | of | ||||||||
| Redundancy | provisions | £19,.675.00 | £ | 19,675.00 | ||||||
| othercontingencies | (running | costs) | £ 30,000.00 | £ | 30,000.00 | |||||
| £ 49,675.00 | £ | 49,675.00 | ||||||||
| summary of net profits from fundraising activities 2023-2024 | ||||||||||
| EasyFundraising | £ | 15.12 | ||||||||
| RagBag | £ | 62.10 | ||||||||
| Sponsored | events | £ | 482.00 | |||||||
| Raffles | £ | . | ||||||||
| Cauliflower | Cards | e | 62.90 | |||||||
| Donations | £ | 9819.50 | ||||||||
| Galas | £ | 424.60 | ||||||||
| Sale of resources | £ | 57.55 | ||||||||
| £ 10.923.77 | ||||||||||
| signed on behalfoftrustees | trustees | |||||||||
| Position Treasurer: |
Name Nicole Miller |
Signature | Date |
iu / | ||||||
| Chairperson: | HitomiIkeshima | (1Negmac2 | ||||||||
| Verifiedby: | SmarterTax | BiHTL |
ia
Pitreavie Playgroup
Scottish Charity Number SC022912
,
Annual Report & Financial Statements
, For Year Ended
31 July 2025
The trustees have pleasure in presenting their report together with the financial statements and the independent examiners report for the year ended 31 July 2C25.
Charity Name
Pitreavie Playgroup
Charity No SC022912
Address
The Bungalow, Pitreavie Playing Fields Queensferry Road Dunfermline KY11 BRR
Current Trustees
Chairperson (From AGM to date) Secretary (From AGM to April 2025) Secretary (From April 2025 to date) Treasurer (From AGM to date) Fundraising (From AGM to date)
Independent Examiner: SmarterTax
Constitution
The charity is an unincorporated association governed by its constitution registered with OSCR. Membership is open to parents or guardians attending the Group with their children and such other persons as are interested in the aims of the Group, as shall be agreed at the annual general meeting.
Appointment of Committee Members
The management committee, comprising at least three members, is elected at the annual general meeting of the Group. The committee, who are the Group’s trustees, may co-opt additional members if required.
All parents (including trustees) donate their time to help out at Paygroup in order to keep running costs down.
2
Management
The management committee, who meet regularly, are responsibe for overseeing the rutning of the playgroup and for employing the playgroup staff. In order to facilitate effective and efficient operations, day-to-day management of the playgroup is delegated to the Manager.
Charitable purposes
The aim of this group is to advance the education and social development of pre-school! children in a safe environment with the emphasis on the play experience, so that they take a constructive place in the community and also to advarce the education of their parents and other aporopriate persons.
Achievements & Performance
The playgroup facility aims to provide a high standard of care and the group has been accredited under the Early Years Scotland as a quality service provider. As well as being educational, our programme is designed to provide a safe and enjoyable environment for learning and personal development. All the children benefit from their time at the Playgroup.
Income for the year was £93,1 59.86 [2023/24 - £100,338.33] whilst expenditure was £79,749.10 [2023/24 - £105,340.92] resulting in a surplus of £13410.76 [2023/24 deficit of £5,002. 59). Reserves at the e1d of the year were £8(,603.58 (2023/24: £67,192. 82].
As Partner Providers with Fife Education the playgroup received preschool education funding for eligible children as well as funding to purchase milk and fruit.
The Playgroup’s Manager and committee supported Crossford Playgroup from April 2023 to July 2024. Crossford Flaygroup closed in July 2024 and the assets were distributed in May 2025 with Pitreavie Playgroup receiving a donation of 9,719.50. The Playgroup also received a donation of £100 from South Dunfermline Community Council to contribute towards buying security cameras for the Playgroup garden.
The committee plans to continue running the group at the current sustainable level with the aim of maintaining a small surplus of funds. Approved by the trustees on the date below and sgned on their behalf by:
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Signed: (Chair) Signed: (Treasurer)
Date: fla RP Date: [ | Ji Izs.
NP Ww 22S
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3
Independent Examiner’s Report to the Trustees of Pitreavie Playgroup | report on the financial statements of the charity for the year enced 31 July 2025, which are set out on pages5 to 7.
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 Chariiies and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (‘the 2006 Regulations”). The charity's trustees consider that the audit requirement of Regulation 10(1) (d) of the 200€ Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the 2005 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 2006 Regulations. 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 consderation of any unusual items or disclosures in the accounts and seeks exdlanations from the trustees concerning any such matters. The procedures undertaken do rot 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:
-
which gives me reasonable cause to believe that, in any material respect, the recuirements to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulaticns, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations, have 1ot been met, or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to te reached.
Based on the history of the management, business and accounts we can foresee no reason why Pitreavie Playgroup should not continue to be financially viable business for at least the next 12 months.
Independent Examiner: SmarterTax
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Date! 21 Ciexxe D2 .
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4
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Receipts Note Unrestricted Restricted Total Total
Funds Furds 2024/25 2023/24
Fife Council 4 42,176.43 78970.33
Fees 40,059.66 19,826.62
Fundraising 1,104.27 1,540.52
Trips and events )
EYS 0
Donations 9,719.50 100.00 0
Refund (Direct Debit) 0.86
93,059.86 100.00 93,159.86 100,338.33
Payments
Cost of Fund Raising -
Cost of Charitable Activities bi 79,649.10 100.00 79,749.10 1C5,340.92
Governance Costs - -
Total Payments 79,649.10 100.00 79.749.10 1C5,340.92
Surplus/Deficit for the year 13,410.76 0.00 13,410.76 -5002.95
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The Notes on page 7 form an integral part of these accounts
5
| Funds Reconciliation | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | 2024/25 | 2024/24 | ||
| Opening Cash ai Bank | 66,969.95 | 66,969.95 | 72,195.41 | ||
| Opening Cash in Hand — | 222.87 | 222.87 | 0 | ||
| Surplus/Deficit | 13,410.76 | 13,410.76 | 5,002.59 | ||
| Cash atBank &In Hand | 80,603.58 | 80,603.58 | €7,192.82 | ||
| Closing Bank &Cash Balances | |||||
| BankAccount | 80,603.58 | 80,603.58 | 66969.95 | ||
| Cash | 0 | 0 | 0 | 222.87 | |
| 80,603.58 | 80,603.58 | 67,192.82 |
Other Assets (Unrestricted Funds)
There are no other Assets
Liabilities (Unrestricted Fund)
There are no liabilities
0 0
The Notes on pace 7 form an integral pat of these accounts
Approved by the trustees on the date below and signed on their behalf by:
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Signed:po (Chair) Signed: =
Date iit Nay LAS. ate eo
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6
1. Basis of Accounting
These accounts have been prepared on the Receipts & 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 are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the Charity.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. During the year grants were received for specified purposes as detailed in note 4.
3. Related Party Transactions
No remuneration was paid to the trustees orto any connected persons during the year (2023/24: Nil). No travel expenses were paid to any trustees during the year (2023/24: Nil).
| 4. Grants Received | Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|
| Funds | Funds | 2024/25 | 2023/24 | |
| South Dunfermline Community Council | - | 100.00 | 100.00 | 0 |
| Tesco | 1,000 | |||
| Fife Council | 42,176.43 | 42,176.43 | 70,843.30 | |
| CSNIPS | ||||
| 42,176.43 | 100.00 | 42,276.43 | 71,843.30 | |
| 5. Cost ofCharitable Activities | Unrestricted | Restricted | Total | Total |
| Funds | Funds | 2024/25 | 2023/24 | |
| Salaries | 52,498.46 | 52,498.46 | 69,790.03 | |
| HMRC/NEST | 6,995.83 | 6,995.83 | 6,683.04 | |
| Hire of Bungalow | 10,725.00 | 10,725.00 | 8,400.00 | |
| Utilities | 3,348.00 | 3,348.00 | 4,581.79 | |
| Training & Recruitment | 0 | 0 | 0 | |
| Admin - Insurance/registrations | 2,376.90 | 2,376.90 | 7,150.57 | |
| Durables, resources, trips, events | 1,258.92 | 100.00 | 1,358.92 | 3,721.53 |
| Consumable expenses | 1,413.45 | |||
| Postage, stationery, printing | 2,445.99 | 2,445.99 | 3,594.51 | |
| 79649.10 | 100.00 | 79,749.10 | 105,340.92 |
7
| $C022¢12 | Pitreavie Playgroup | Pitreavie Playgroup | ||||
|---|---|---|---|---|---|---|
| Income and Expenditure Account foryear ending 31 July2024 | 2022-2023 | |||||
| Income | ||||||
| Essential Income | ||||||
| Fees | £ | 40,059.66 | £ | 19,826.62 | ||
| Fife Council | £ | 42,176.43 | £ | 78,970.33 | ||
| Peripetetic Manager | x | - | ||||
| Trips and events | Es | - | ||||
| total essential income | £ 82,236.09 | £ | 98,796.95 | |||
| other income | ||||||
| unrestricted fundraising | £ | 1,104.27 | 5 | 540.52 | ||
| held in cash | £ | - | £ | - | ||
| other restricted income | £ | - | £ | 1,000.00 | ||
| Donations /other grants | £ | 9,819.50 | £ | 0.86 | ||
| total other income | £ | 10,923.77 | £ | 1,541.38 | ||
| total income | £ | 93,159.86 | £100,338.33 | |||
| Expenditure | ||||||
| Essential Expenditure | ||||||
| Rates, utilities | £ | 3,348.00 | £ | 4581.79 | ||
| Hire ofBungalow | £ | 10,725.00 | £ | 8,400.00 | ||
| wages | £ | 52,498.46 | £ | 69,790.03 | ||
| Paye/NEST | £ | 6,995.83 | £ | 6683.04 | ||
| licenses/insurances | £ | 2,376.90 | £ | 7,150:57 | ||
| Training | £ | - | , | |||
| prini/stationary | £ | 2,445.99 | £ | 3,502.51 | ||
| total essential expenditure | £ | 78,390.18 | £100,199.94 | |||
| other expenditure | ||||||
| fundraising expenses | £ | - | £ | - | ||
| resources & sundries | £ | 1,358.92 | £ | 5140.98 | ||
| advertising | ||||||
| total other expenditure | £ | 1,358.92 | £ | 5,140.98 | ||
| total expenditure | £ | 79,749.10 | £105,340.92 | |||
| profit/loss | £ | 13,410.76 | -E | 5,002.59 |