FIRSIT STF.PS PI.AYCRnllP FOR CHII.DRF.N WITII 4il)ECIAL NTr-fr'DS Rep(Jrl ¥nd Fin¥ncial %iatements for thi. Trl'xr ended JI Mmrch 2U25 Ch#ril no: ¢C.'024136
FIRST STF.PS PLAI'GROUP FOR CHILDREI WITH SPECIAL liEEDS Contents of the Financial ¢ii8tements (or ih¢ Year Ended 31 March 202£ Pa%e RL.ference and Administralii'e Inforfflalion Rvport of Ihe Mxna%emeni Committee Repi>rl ()f Ihe I ndependent Examiner .%iJtemenl of Financial Aclib'ities Ilxl¥nce Shttl Notes lo the Ftnancial Statemenls
FIR¢iT 4iTF.P> PLA YC"ROIIP Tr-()R CHILDRF. WITH *PECIAL Reference and Admlnislratie Detai15 for the Year F.nded 31 March 202£ RLTr'EKENCF. AND ADM IN15TRATIVE IliFORMATIUN Charil), Name First Sieps Pla> group for Children with Special Needs Ch¥rit)' Registration lio. SLO?4136 Operxtionyl Addre55 Livingston Famil). Centre 5 Jackson Plac¢ Eliburn Livingston W¢51 Lothian MwDygemcni Commitlee Chairperson TreJsur¢r AprM)ini¢d Nov¢mEK'r ?0?3 SLLrLlarn' AppuiiilLd NovLinb¥r ?023 Kesibjned NovLI))bLr ?074 R¢si&¥ned Tr40v¢mbcr ?0?4 iiriiup IAJiiagpLr App(iiniL.d Jul) J123 AppiiiiilLd Nc)I'L'inlK'r ?0?" Appniiilcd Novcinbcr 211?3 Appi)iiiicd Novciiibcr 211?" Appiiinicd Novcnlbcr 211?3 Appoinled Noveiiiber 211?4 .lJl i Jll J I LLI.'I' Independent Examiners Ci O"Thomson &, Co. Chaner¢d Accuunianis 13 llvpe Sir¢ei Lanark MLII 7NL B¥nker8 Bank ol" Scoiland Almondvale South -ivinL)slnn Wcsl l.(yihian F.H54 6SY Page I
FIRST STF.PS PLAYGROIIP FOR CHILDREN WITH SPECIAL NEEDS Report of the Management Committee for the Ye#r F.nded 31 March 2024 The management committeL' presents its annual reFK)rt and financial sthiements of the charity for Ihe year ended 31 March ?01.f . The finanLial slalcmcnis have been prgparL'd in accordance with the accounting policies SL'I oul in n()Ic 110 the accounis and c()mpl}' wilh ihL C"harilies and Iru%iee InvL%imeni (Scoiland) Aci ?005. the Chariti AcL()uni (Scotland) K¢giulaiions ?006 las ainendedl and ALc()uniing Reporting by Chariiies.. SiaiL'meni ol- Ke¢()minL'ndL'd Praclice applicable io chariiies prepIng their aLLoullis in accordance with the Financial Reporting Siandard appliLable in the UK and Republic of Ireland published on 16 July 2014. 0ECTIVEs AND AIM Ob ecliv¢s I'"irsl Steps PlaygFroup aims l() provide a safe, caring, slimulatingy environmeni where young chi Idren can leirn through their play. WL aim l(? pr()vide IhL. besl Start in their educalional life and support them i() bccome Successful l £arners and ConlidL'nl Individuals in Iheir journey lo becomin& Responsible Cili7.en5 and b.ffeclive Conlribulors. Fir%1 %ieps Pldy¥yrc)up ful ly %upp()rt.% and wc)rks 1()W41rd% the inLIu5ion ol. children with addili(Inal needs into mainstream nur4L'ries and %LI)()1)1s. whL'rL' this provision is iipprL)pridlL' lor thL' individu(Il Lhild. l. irsi SILPS folluws ihL prinLipIL'5 01- RL(Ili%in the Ambili()n. ACHIF.VF.MF,NT¢ ANI) PF,RF()RMANCF. ALliicvLinL'n15 Wc liavL SUPPlIrtL'd i)ur Ll)ildrL'I) Il)r()ugh sPLLl4ili5ed playgyroup care and hLlpcd with intLgFralii)n ini() miilnslrcam ()r SPL'Liali%Ld iiursLri pl¢lLLiniii15 whLrL dppri)priJlL. %i(Ill- h(Ive cuinplLILd IhL' fL'ILvanl Iraining Lourses lo keep up to dat¢ with changyes and procedures for workii)g> with childrL'n wilh additional necds. PL'rli)rnianLe W¢ havL' rL'tainLd fui)ding fr()In Wc%l l.oihi4in CounLil by Ineeling Iheir requireinL'nis throubh ci)mplLli(In ()r (Innual m()nili)ring lonms. WL have obiiiillL.d a vcry blood r¢port Iroin SCSWIS dnd have had posilivc fcLdb¢lLk Irom PlirLI)1s Ihr(iu¥h ()ur i)wn selt-.L'valualion prc)cL'durLs. FINANCIAL RF.VIF.W Core Fundin After meelinb> the requirLincnls sel ()ul b). WL%l l.()Ihian Council we s¢cur¢d funding until March 2025. We wlll conlinue lo work with IhL'm providinbj inlonnaliun lu hL.Ip SL'LurL luiurc. lunding. Addilional Fundin We arrdnge fundraising ev¢nis throughout the y¢ar and make appl ications to external funder5. PI.ANS FOR FLITIIRF. PF.KI()I)S As funding from Wesl l.oihian council is Secure for Ihe next year. we will continue lo provide a service Iv the Parents and carers ol- children with additional learning? needs in Wesi l.othian and surrounding area. Page 2
FIR6T (TF.P(i PLA YGROUP FOR CHILDRF.N WITH SPECIAL NEEDS Report of lhe M8na%ement Commitlee for the Year F.nded 31 Mgr¢h 2024 STRUCTURF., GOVF.RNANCF. AND MANAC:EMENT Governin Documeni First Steps Playgroup for Children '1th Special Needs (known as Firsi Sieps Plavgroup) is a charilable organisation which w'as established in FebruaTr 199? The or¥anisaiion is governed bJ' ils constilulion which ¢siablished its objecls and powers. Under the requirements of the conslitulion. First Steps Plaj'group is managed b). a Management Committee made up of parents. carers. staft members and any other interested panies. Recrnitment and A ointment ol. Mana ement Committee 1he Man&ig7emLnl C'()nimillcc %hall cvn%isl ()f a minimum of 3 full members and shall b¢ comprised of Chairperson, .1 reasurLr and Secrelary. "I"he playroom manager is also on the Managemeni Commiiiec bui does noi have votingi ribhis. Committee Members shall be elecled al the Annual Cjeneral Meeting to serve for one year. bul ihey can be -¢lected as many limes as Ihey are prepared io serve. Committee Members roles and dulles are guided by policies and advice from F.aTly Year5 Scotland. Risk Manil ¥ement Proc¢dures are in plaLe lo ensure compliance wilh health and safety of slafT. students, children and Vi41{) lo IhL' playgjroup. Internal control risks are rninimis¢d by lh¢ implemenlalion of procedures for auihorisation for all IransaLiions. These procedures ar¢ p¢riodically reviewed lo ensure ihai ihey coniinue lo m¢et ihe needs of the charity. K¢lated Panics WL are inspected annually by Social Care and Social Work Improvemeni Scoiland ISC'%WI% - fornicrlv the C'are Lommission) and are ¥vuidL'd bv an). rL'commendalions made. We have regular meeiings with WL%I l.oihiiin Council (Ind uur procedurL'% arc revicw'ed by Ihem on an annual basis. W'e are members of larly Years Scuiland and all our poliLie5 on g(x)d prdclice arc inlurmed by them. We are insured through ihem and can conthcl them lor advice. RF.SPONSIBILITIF.S OF THF. MANAC.F.MF.NT COMMIThEE Charity law requires the Management Lommillee 10 prepare financial slaiements for each financial edr wthich gpive a true and fair VIL w ol. Ihe state ol- the allairs ol- the chariiv as at the balance sheel dale and of ils incoming? rL%ources and applicalion ill- ris1)urces. inLluding income and eNpendilure. for the financial year. In preparing ihoje linancial slalLinLnls, Ilie m(aLMent CuminillLe Should folloth. best praclice and- selecl suilable accounting policies and then apply them consistenily: make judgyLinenls and c%timaie5 Ihai are rl'asonable and prudeni. statL' wh¢ihLr appliLable accounting standard5 and the statements of recommended prdclice have been rollowLd. subJL'LI to any departures discl()svd and explained in ihe finCial slalLmLnl%- and prcp¥ir¢ ihL fin4claI statements on the going concern b&sis unless it 15 inapprc)priale lo assume that the orglallOn will continue on ihat basis. Page 3
FIRST STF.PS PI.AI'('R()UP F-OR CHILDRF.N WITH %PF.CIAL NEEDS Report of the Management Commitlee for the Year F.nded JI M#rch 2025 RESPOIYSIBILITIES OFTHF. MANAGEMENT COMMITTEE The Managiemcnl C()mmittee is responsible for maintaining prOr accounlinb rLcords which disLlose ith rel()nbIL accur4lCN' al an%" timL' IhL Iinancial posilion of the chdriiy and lo L'nabl¥ ihL'in lo insure ihai Ihe linaniidl 51atl'lllLnls Lompl J .1117 ihe L hJritie% Accouiils l%cotlandl eulationS ?006. The Maiia&¥enienl Cornm ittee is also rL'5punsibl¢ lor saleiiuarding? tlie dSSLJ15 01- the cliarit!, and heiice lor Idkiniy r¢i150nable steps for thc prevention and dLIL'Ltiun ol. Iraud diid oiher irregularities. Approvud b), Ihe Manageinent Lommitte¢ on 27 August ?025 and 5i¥llL'd on its behall'by: Pag¢ 4
FIRST STF.P> PL.AI (:R()I.P FI)R CHILDRE ITH SPF.C"IAL NF.F.D¢ Report of lhe Independeni Examiner to the Managemeni Commiltee of First St¢P5 PlavRroup for C.hiJdrcn wilh S¥p¢¢ial Needs reFK)rt on the Re)rt of the Managemeni Commin¢¢. Ihe charitv's accountins records. the Balance SIet and Ihe Sialemenl of F inancial Aclivilies (including Incorne and .nditre Accounl) for ihe N'ear ended i I. March ?O?S Ihat are at1ached as pan of ihis documeni. Kespeetii'e responsibililies of trustee5 and exgminer 'Ihe charity. s Irusiees are responsible for the preparation of the accounts in accordance with thL (L'rms of the Chariiies and I rustee Investmeni (%coilandl Acl ?005 and the Lhaniics .4ccounis (Scoiland) Re£ulalions ?006. The chariiy trustees consider thal the audit requiremenl ot. Regulalion l 01 l Ma 110 Ic) of the Accounts Regulations does Mi applN,. II is m). re5pon5ibility lo examine the accounls as Tequired under Seciion 44(IMcl of the Acl and to state whether parti¢ular matter5 have come to MN. alteniion. Ilasis of independent examiner'5 Statement My examination is Caled out in accordancc with Xegulalion I l of the L harities ALLounts (Scotlandi Regul*ions 7006. An examination includes a review of the accounting records kepi b). Ihe Ch11. and a comparison of the dccounls IS presented ith those records.. li a150 includes consideration of an). unusual ilcms or dis(105urLs in thc dccounls. and seeks explanations frum the truslees concerning an such rnatteTS. The proc¢dures undL'rtsk¢n do not prul'ide all the ev idence thdl would be required in an audii. and consequenili. I do not expre55 an audil opini()n on (he vi¢w giv¢n by the accounts. Independenl eiuminer's stalemenl In thi. rour5e of mi, examination. no maller ha5 come tv my attention= which gives me reasonable cause io believe that. in any maierial re5pLiI. Ihe requirem¢nls". to keep accounting records in accordance with 5eclion 4411 Xal of ihe ?1)05 Aci and Regulation 4 ot. the 2006 Accounts Regulaiions: and to prepare accounts hich accord with the accountinty records and complv wilh Regulation 8 01. Ihe 2006 AcLoun15 ReL¥ulaiions l iiwn in order io ¢nable a proper undersianding of the accounts lo ?0?.5 Page 5
FIRST STF.PS PI.AYI:ROUP FOR CHILDREN WITH SPF.CIAL NEEDS Stalement of Financial Activities lincluding Income and Expenditure Account for Ihe Year Ended 31 March 2025 Unrestricted Fund5 Restricted Funds Tolal Fund$ Tol81 Funds 2024 Noies INC()MF. AND F.NIM)WMF.NT6i FROM l)iinalii)ii aiid IL'LJI iL%'. Donalions 7?1 721 1.330 Charitable aclivilies.. Cjranis receiable Other income 109.935 12.3?1 750 110.685 12,321 110.$93 Other trading aclivities= Fundrdisin 3.408 3.408 2.527 InvL%tment income.. B&U)k inlL'rest 1,6?8 1.6?8 718 Total 1?8.013 750 128.763 1?1.76S F.XPF.NI)ITIIRF. ()N L harilahlL aLlivities'. l)l¢iybiroup aLlivities 114.401 115.312 116.9$11 Totul 114.401 15,312 116,9$8 NF.T IIYC.I)MF.I{F.XPF,NI)ITIIRF,) 13.61? {161) 13,451 4.807 TrMn5fers bclwcen funds 1.300 .300 Net m()vcm¢nt in fund 12.312 1.139 13.451 4.8(17 RF.CONC1LIATI() I)F FIINI)S l olal funds broughi lorward 86.9?? 3.663 90.585 85.778 Bxlances carried for*8rd at JI March 2025 99.234 4.802 104.036 90.58$ All incoming resource5 and resources expended derive from continuing activities. The notes fomi part of these financial sialements Page 6
FIRST STF.PS PLATr'C:R()IIP F()R C-HII.I)RF.N WITH SPECIAL NEF.DS Balanct Shc¢l 31 Nlarch 2025 2025 ?024 Noles Fixed #55els: I diigibl¢ itssels 3.275 C'urrenl assets: l)L.biLir C'a%li al bank and in hand 10 1.190 101.853 1.175 81).316 l (l.9.()43 91).41)1 Cred ilors: AinoLEn15 14illing dLIL 1%. lili ii) onl ¥'Lar et Current assels I U0.761 88.3?4 104.036 410.-585 'I'Hb: Tr"IIIyD4i l)Tr I'Hfr: I.'HARII'Y: lJnre5tricied fr'unds (ieneral I'unds l)esignaled funds 47.970 -iS.f)SX 99.?34 86.9?? RL%lriLIL.d luiids 4.11112 3,661 104.016 ..1 i)111 Ill Lil lil Illi K1i111.IL' i'llli Ill 1 11111111111L I. 1111 27 Augusl ?O?.S and signed on ils behalf by.. l-hL nolLs forin part i)l- Ihese financial staiemenls Page 7
FIRST STEPS PLAYGXOUP FOR CHILDREN WITH SPECIAL NEEDS Note5 to the Fingncial 4itgl¢ments for the Year F.nded 31 March 2024 Accounting Policies Basis of preparin2 the financial .statements 'I"he linancial slalemenls have been prepared under the historical cost convention and in accordance with the Sialemenl ot- Recoiniiiended Practice.. Accounting? and Reporting bj. Charities prepiiring (heir accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July ?014. the financial Reponing Standard applicable in the United Kingydom and Republic of Ireland IFRS 10?), the Charilie5 and Trustee Investment (Scolland) Act 2005 and the Charilies Account5 ?006 (as amended). Iscoiland) RegulaiioTbS _ Income A I l income is reL()g7nisL.d in the Siatement of Financial Aclivitie5 once the charity has eniiilemeni to the funds. il is probable thal the inLome will be received and the amount can be measured rLliiibly. F.xpendilu re l.iabilities are recognised as expenditure as soon as there 15 legFal or constructive obligjaiion committing the harit). 10 that expenditure, it is probable thal a transfer of econom ic benefits will be required in settlemenl and the amount of the obligyalion can be measured reliably. Expendilure is accounled for on an accruals basis and has been classified under headings that aggregate all costs related lo Ihe category. Where costs cannot be direcil), attributed to particular headings they have been allocaied lo activities on a basis consislent with the use ol. resources. Tangible fixed assets l)epreciation is provided al Ihe lollowing annual rates in order to write off each assel over ils estimated uselul Motor Vehicles Office I'-quipment l)lay F.quipmenl Fumilure and Fillings Kitchen Equipment ?5O/o on reducing balance 200/0 on reducing balance 20°/o on reducing balance 200/0 on reducing balance 200/0 on reducing balance Fund accounting Llnreslricled funds can be used in accordance with the charitable objeclive5 al the discretion of Ihe trustees. Reslricled funds can only be used lor particular reslricled purposes with in the ()bjecls of the charity. Restrictions drisL whLn speLified by ihL. dunor or when fund5 are raisL.d lor partilular purposes. Further explanation of ihe nalure and purpose of each lund is included in the notes lo the financial st&emenls. Page 8
FIRST STEPS PLAYCROUP FOR CHILDRE WITH SPF.CIAL NF_EDS Noles to the Financial Siatements for the Year F.nded 31 March 2025 Charitable a¢tivitie5 Unrestricted Restricied Total Funds 20?5 Toial funds )0?4 Cjranis receivable.. 'esl Lothian Council Councillors Disbur5emenl M i Ik & HealihN' Snacks Other income= Fees and snacks receipts 108,630 108.6iO 750 1.305 108.630 1.03? 931 750 1.305 12.321 6.597 1?3,006 123.006 117 190 F.xpenditure on chxrit¥ble activities Playgroup Aciivilies Totsl 20?5 Tolal 2014 Staff costs Snacks and toodslufr M ilk and healthy snacks Oulings, parties and gifts Premises costs Support costs (note 41 Governance cosis (note 4) Depreciation 96.090 178 1.013 1.001 96.090 178 1.013 1.001 ).098 8.100 6.007 825 770 1.793 1.9?6 9,504 6.376 566 8.100 6.007 8?5 115.312 116.958 l."xpenditure on charitable activities was £115.31 ? (20?4 - £116.9581 of which £114.401 was unreStrled (2074- £115.102) and £91 I was restricted l?0?4- £1.856). An¥lvsi5 of support and %overnanee Costs General Support Governance Costs Toial 20?5 Total ?0?4 Siarr costs Accountancy fees Sialionery. priniing & posia¥es Equipment (ieneral expenses PPE Fund 4.973 1.034 4.973 ?.068 289 ?.491 4.?32 54 1.034 ?89 ?.491 4.23? -$4 1.952 6?4 2.501 5.3?7 76 8.1(K) 6.007 14.107 1 S.880 Page 9
FIRST STF.1 PL.4YC.ROLIP FOR CHILDREN ITH SiPECIAL NF.F.D6i Noles to the Financial St¥l¢m¢nts for ihe Year F.nded JI ,Mxrch 2V25 Net incomellexpenditure) for the Trear This is sthied after charging: 20?5 ?0?4 Depreciation - owned assets IndepL'ndent examiner's fee 745 2.067 $66 1.9$ j Statfcosts and numbers Stsff costs were as follows.. ?0?5 ?0?4 Salaries and wagies Social securil). i()41 PLnsion Loniribulions 98.584 167 1.4116 97.$8? 6?1 1,552 No employee received emoluments of more than £60.OIM). The average weekly number of employees during th¢ year. calculaied on the basis of full lime equivalenis. was S {?0?4 - 6). Txxxlion 'l-he organi8alion is a regislered charity and is exempt from laxalion on its charilable aclivilies. Trustees Remuneration and Related Pxrtv Tr8nsgclion5 No trustL'¢S rcceivL'd any remuneraiion in ihe perforniance of iheir duties as Iru51ees during the year (20?4 £N il l lind IhLrL were no oiher related pan> Iran5aciions during Ihe Jear (?0?4 - £Nil). Tangible Tr"ixcd A55ets ()Ilice meni Pla ui menl ' urnilure and fittin KilLhL'n ui Tolals Ai l April 2024 Addiiions 9.117 1.839 30.570 11.761 .$.450 $6.898 1.839 At 31 March 202.$ 10.956 30.570 11.761 5.450 DF.PRF.CIATII)N: Ai l April 10?4 [.' liminaied on dispxFsal Q harge lor year 7.893 30.153 11.610 4.981 54.637 616 83 32 94 8?5 At 31 March ?025 8.$09 30.?36 11.fv12 5.075 55.46? NF.T BOI)K VALUE: Al 31 MarLh ?11?$ 7.447 334 375 At 31 March 20?4 417 151 469 Page 10
FIILST STEP5 PLAYGROLP FOR CHILDRE WITH SPECIAL YEF.DS Notes to the Fin4nci41 ¢ilalemenls for ihc Year F.nded 31 March 2024 10. Debtors ?0?5 2024 Prepa>'menls 1.190 .175 1.190 1,175 Creditors: amounts falling due w'ithin one j'ear ?025 ?0?4 Accrued expense5 Social securii). & other taxes 2,167 12. Analysis of nel assets between funds General Funds Desi%naied Funds Restrict Funds Total Funds 2025 Tangible tixed asseis Cuent asseis Current liabilities 644 49.608 2,?8? 2.631 2.171 3.275 103.043 2.?8? 51.264 47,970 4.802 104.036 Page 11
FIRST STF.PS PLAYC'ROUP FOR CHILDREN WITH SPF.CIAL NF.F.DS Ni)tes to the Finxneial Statements for the Year Tr-nded JI March 202$ 13. Movements in funds Balance al 11110412024 Mol'ement in resources Incoming OutgoinR Balance al 3110312025 Transfers Restricted funds C()Inpul¢r lund Play equipment fund Kilchen fund FurniturelPlav Area Fund Music 'fhL'rapy fund PPF, Fund Inclusion fund 532 40 469 1,921 (44) (5?) {941 (3881 1198) 488 12 375 3,373 750 1,090 198 287 414 232 334 80 7$0 911 .300 4.802 Unre5tricled fund5 Qteneral l und M ilk ill)d hL(Ilihy snacks tund Desigjnaled slal-t t-und Desigjnated 51atl- training fund DesigFnated equipmeni ontinbTency fund Designated Pension Fund 34.8?1 837 ?6.000 5,000 1 ?6,708 {113.3881 (1,013) (1.300) 46.841 26,000 5,000 7.85? 7.85? 12.41? 86.922 128,013 114,401 1.300 99.?34 Total funds 90.585 128.763 115.312 104.036 Purpose of restricted funds CompulLr I'und This tund is lor the purchase uf Luinpuler equipment for children with learning disdbiliticS. This fund is for the purLhase ot" plaj. equipment. This fund is tor the refurbishment of the kiichen. This tund is for ihe rL'furbishmenl ol- IhL' plak area. This fund is lo provide music ther&lPy 10 children with spccial needs. This fund is (or IhL' purchase ot- Plll-' Lquipment. This fund is f()r the purchase ol- cducational equipment tor children with leaming dis(IbiliiiLS. Play F.quipmenl fund Kitchen lund Furn ilurL..:'Play Area Fund MusiL "I'her(Ipy Fund PPF. F'und Inclusion Fund Page l?