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 Admlnislrati￿e 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 prep￿Ing their aLLoullis in accordance with the Financial Reporting Siandard appliLable
in the UK and Republic of Ireland published on 16 July 2014.
0￿ECTIVEs 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

FIR6*T (*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(￿a￿LMent 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 fin￿Cial slalLmLnl%- and
prcp¥ir¢ ihL fin4￿claI statements on the going concern b&sis unless it 15 inapprc)priale lo assume that the
org￿l￿allOn 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 prO￿r accounlinb rLcords which disLlose ￿ ith rel￿()n￿bIL
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 ￿e￿ulationS ?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 SI￿et and Ihe
Sialemenl of F inancial Aclivilies (including Incorne and ￿.￿￿ndit￿re 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 Ca￿led 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 Ch￿11￿. 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 recei￿able
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 unreStr￿led (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
Cu￿ent 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?