Charlty Reglstration No. SC024692
GLEN URQUHART CHILDCARE CENTRE
UNAUDrrED FINANCIAL STATEMENTS
FOR THE YEAR TO 31 AUGUST 2025
J COLEPAAN AND CO
Accountants
Heaton House
4 GordDn Street
Naim
5V12 4DQ

GLEN URQUHART CHILDCARE CETrrnIE
Ltyal and AdmlnistTative Irrforniatlon
31 August 2025
Trustees
Mlchad Thwp
Mike Cameron
Barbard Girvan
Helen Gil￿pIe
Ishbel Eunson-Greaves
Trftany Jolr￿r
Charity numbèr
SC024692
Registered Offi
Glen Urquhart Childcare Centre
Drumnadrochit
IV63 1XA
Independent Examiner
James Wallace
J Cd8man and Co
Healon H(yJse
4 Gordon Street
Nairn
IV12 4DQ

GLEN URQUHART CHILDCAJIE CEP￿RE
CONTENTS
FOR THE YEAR TO 31 AUGUST 21125
PAGE
The Trustees, report
Ind8pendenl examinevs feport
ststement of flnancid aeIN1t￿S
Balance sheet
Notes to thè fin&neial statements
10

GLEM URQUHART CHILDCARE CENTRE
TRUSTEES. REPORT
31 Aiigusl 2025
The trust8es pr￿nt thair report 8nd accounts for the y•ar ended 31 August 2025.
Thg accounts hay8 b8en prepared in acCI￿nCe I￿1h the awjunts.ng PDllugs set out In rthe 110 Ihg
accounts and comply W[￿ the Charities Acl 1993 8nd the stsl9r￿nt of R8wrnmerKled Ptactice,
'A¢￿unting and Reportsng by Chajlknes., issu8d In 2005.
Structure, governance and mana98mont
The charity 13 an Unincorporat￿ assoGk4Uon. the pu￿ and admlnlstration arn8ngements are set
out In its constitution.
The members of the truat8os who served duriry Ihè year were..
Mlchael Thorp
Mike Carneron
Barbara Girvan
Helen Glllespie
Ishbal EunsonGreaves
ffany Join8r
Tho overall m8n8gement and policy d8c151ons of the ¢*wtiy are Ihe reswjnslbllty ol the trustees
who are ekcled und8r th• terns of the tharilies ¢onstÉtution.
Ther¢ arE no fo￿81 indu¢tlon procedurgs fw n8W trustees. New tnjstees a￿ adwsed 8nd
guided by &xistlng trustee8.
Tha trustees hove assessed the malor rlsks to which Ihe charity Is exrThed. $nd are satisfied that
systems are in plac8 to mitigate gXFKJsure to the mahy risks.
Obl8Ctives and activlilès
The charitys objects are to advance Ihe education, leaming and dèvd(ynent of children durlng
temi times 8nd durirrtJ holiday perk)ds. and to r81i8ve povety.
Aehlevements and ￿rfOrnlan
Durfng the lh8 dArity continued to OP¢tate nursery and after s¢hcMJI la￿1￿5 lor a number
of children.
These facilities are funded through lees and gr8nt5 supplement8d by fundrnising. In this perfod
fundraising avents included rdg bags, summer raffl&.$ithsored wrnlk. tesco bags of help. valentine disco,
xmas concert and bonfire night.
Tho support of staff and parents is greaty appr￿￿ted.
Flnanclal r¢vl•w
Dudng the period the charty made a Surplus of£12,79012024- defecit of£44.311). At the ygar end Ihe
tharlty held unrestridtd funds of £206.108 (2024- £193,318}. and restricted fvnds of £1.39212024 . £1,392}

GLEN URQUHART CHILDCARE CENTRE
TRUSTEES. REPORT (Continued)
31 Augu$t 2025
Under advisement it is the policy of the charity that unrestricted funds ￿1￿) have not been d8s*Jnatgd
for 2 specific use shoukj ￿ mainlained at a kvel Squiv8￿nt to b61ween thre8 and six month'8
expenditure. The Iruslees consider that res8rves at trHs 18vèl will ènsur8 thaL in thè •v8nt of 8
S￿nifICant drop in funding. they will be able lo continu& the ¢h*ls ¢urrert a¢tNthos whib ￿nSIderatIon
Is glven to ways in which additi'onal funds may be raised.
On of the board of Iru$tses
Trustee

GLEN URQUHART CHLDC*JIE CEKfRE
INDEPENDEKf EXAIIINER7 REPORTTO THE BOARD OF
TRUSTEES ON THE UNAUDrrED FIN￿CLAL STATEMENTS OF
GLEN URQUFL•IIT CHILDCARE CENTrE
31 2025
I report on the ac¢ounts of Ihe charity lor the yBar erbJ8d 31 Augus12025. whth are S￿ out
on pages 4 to S
Th15 repert is rn￿e to Ihe Chwptys Board ofTrust8e8. as a In aC{x)rda￿ the terrrK8 01
ongÈgèment. Mywoth has been undertaken io enth ￿ to wepare the finawal stat&ment$ on
beh8lfof the cha￿￿$ Board of Tw5t8e5 and for no obb8T purpose. To th8 fulknt •xtont p¢rmSited
by law, I do not accept u assume resrx)n&bllity to an￿￿0 Lther than thB Charityand the Ch8rWs
Board of Truste8s, as a body. for my work cf forthls ￿Po[L
Re8pactlve responslblMdè8 oltru$teos and examlnor
The ch8rlWs trusl8es are responsible frKthe pfyparatw of the aGcounts in aC￿rdance with the tern
of Ihe Charitie5 and Trustee Inve51m&nt Iscodandl Ad 21KI5 and Ihe Charlties AcLounts Iscotkgndl
Regulallons 20￿. The ¢hariV5 trustees eons*Jer thatthe audit requKement of ￿LAation 10111 lal to l C
of the Account& R8gthalons does not appty. my lo exarnin8 the accounis as r8quir*1
und8r 88Ction 44111 I cl dthe Arl and to sta¢e wt*ther matters hBve corneto rny8ttenlb￿.
Ba81$ of Ind¢p¢nd•nt •xamln•rt 5tat•mont
My exarymnatlon 15 carr18d out in ac¢ordan(e RegU￿L￿ 11 of Charibes Acwunt5 ISco118ndl
Regu￿t￿nS 2006. An examinat￿)n includes a rev*ofU* a¢￿￿￿ting rec￿￿5 k8Pt by the ch3rityHnd
a Gomparison of Ihe aGGounls presented wrfh Ihose records. rt akn in¢Wes ¢onskler8tth of any unusual
Items or dI￿￿Sure9 In the accounts. wd seeks explanations from the Injslees con(*ming any such mattws.
The procedur88 undetsk8n do not p￿￿de all the e¥*jer￿ that wwld be rquired In an audlt, and
consequently I do not express afi Budll op￿th ofthe view gwen by Ihe acccunts.
Inde￿￿lent èxamlmes statément
In Ihe CLwrse of my examination, rn matter has to myatlention
whkh gfves me re￿sOnab￿a cause to that in anyrrtherwl reQuire￿nts.
to keep 8owuntiry records bn accordance ￿1th ￿tK)n 4411Kal ofts 2(X)5 AGI and
Regulalon 4 of the 2006 A¢¢ounis RegLlalions. and
to wepare a¢¢wnts whi¢th accffll wfth the accounbryJ reccids c•M￿Y
R8gulalK)n 8 of Ihe 2006 Accounts Regulations
have not been met,. or
to whlch, In my opknk)n. attent¥￿ sboukj be drawn tn orderto en8blo a rrfrpr understandlng
of the accO￿nts to be r88thed.
Signed..
Name".
Jam&s W8lla¢
FCCA 00418401 ASSOCIATION OF CFL4RTERED CERTIFIED ACCOUKtANTS
Date. ?ts Ifxr/iG
Addre55.' J Coleman and Co
Heat￿ Hwse
4 Gordon Strgel
Nalm
IV12 4DQ

GLEN URQUHART CHILDCARE CENTRE
STATEMENT OF FINANC￿￿ ACTIVTllES
31 August 2025
Unrestrlcted Restricted
Funds
Fund5
Total
2025
Total
2024
In¢omlng resour￿5 from ￿ntrated fvnd5
Voluntary Income
Actlviti8s for g8nératmg funds
Investment Income
29.634
7,795
317
37.746
29.634
7.795
317
37,746
45,162
2.112
480
47.754
Incomlng resoU￿e8 from charf¢abl•
adlviues
Total Incomlng Resources
303.272
303.272
226,518
341.018
274 272
Re50urcÈs Ex ended
Cost of goneratrng funds
Fundraising expenditure
6,630
6.630
687
Ch#rit•bh a¢tlvltl•s
ChIldca￿ servi¢gs
Support costs
280.447
39.417
280.447
39.417
270,11S
45,802
Total charltablè èxpendltu
319,864
319,864
315,917
Governance costs
1.734
1,734
1,979
Total R850urc8s Expendod
328,228
328.228
318.583
Net movement In fund5
Fund balances 1 September 2024
Transfer betsveen fund$
Fund balan¢es 31 Augu$t 2025
12.790
193.318
12,790
194.710
144,3111
239,021
1,392
206.108
1,392
207,51)0
194,710

GLFN URQUHART CTraDCWIE CENTRE
FOR TrEYEAR TO 31 AUGUST202S
2025
2024
Not•
XEP ASSETS
Tangible lssèts
2fj298
32,873
32,873
CURRENT A8SEf8
Debior8
162
Cash al
244,241
244.403
CREDrroRS: Amounts lallthg due WI￿￿ on• y•4r
Propald from Hlghl•nd CouTrdl
116&2
5,455
72510
84152
82.5e
NET ¢URREpirAsgErs
TOTAL ASSETS LESS cl1RREP￿ LIP3LrnES
181202
161837
194,710
2075(KI
FUNDS
Restrfct?d fund
Uni•strl¢ted funds
SHAREHOLDERS FUNDS
10
1392
1,392
f93,318
206108
2075CM)
Th8 accouT*ts approved bytr* TNstees (ffi ....... ... .... .
2%.os.ZG
Trustge

GLEN URQUHPIITCHILDc￿IE GEiifRE
NOTES TO THE FIN*ACIAL STATEMENTS
FOR THE YE*R TO 31 •JIGUST 2025
1. A¢COUNTING POLICES
8aBls of preparatlon
The accounts have been wepared under Ihts hk5torKal cost ConTrrtn￿on.
The a¢(*Junt8 hav8 been wepared In a¢rxxdan￿ vh1h acrwnlThJ 8tarhJard8 aprlkabl¢ to 8msll8r
enliti8s, Ihe Slal8m&nt of R8commend8d PraclKa ISORP)..Art￿n11ng and Reporbro by Charitses".
issued in IAaich 2005, the Charit￿5 and Trustee InvestrrEnl Iswlandl Act 2005 and the
CharfUe5 Accounts IS¢ollaMII Regubtx)ns 2006.
Golng Con¢•m
Gharity has 'eported a suryAus yeaTof £12,790 has Increased the reserves al 31 August
2025 to £207,500. In practi¢al terms th8 trustees ar8 8all8f￿ thatwth theirbjnd raisng
activities combir£ed granl assL8t8Thce and childcare fees lh￿ ￿11 8lkM all I￿l¥'I￿e$ to be tnet a5 Lhey
fall due fty a perK)d of Ht knast 12 TwKnth5 trom the dale of tlw aGwunts. Ftrthis rea$￿7
ihe Trustees ¢on8ldei K 8pproprfate to preparn ts arwints on 8 Concern bas18.
Incomlng resources
AJI Incoming resources 9re Intruded In V)e SOFA when U)e Charfty Is legal￿ entiw lo the Irwne
the am￿rtt can be quÉnOfied wrth reasonabl8 accuracy.
There were no donaied assets ￿ell￿d by the charfty. No an￿￿TrtS are InclL#l9tt in th8
rinaneial statements for s8r¥ic88 donated by vdunts8r¥.
R•sourc•s •xp*nd¢d
All ex￿ndItU￿& is included on an a¢cruaL% basis and is rewnis8d is 8 *al or
fA)nStrvC￿v8 Ob1￿Ja￿an to payfw ex￿d1￿JFe. Al tosts have been dir8ctyal1ribu￿I to one
of thg functional Categ￿￿5 ol resourcgs ewued.
T¥n9lbk ftxed as¥ets and depreclavon
Tanglble flx8d assets other than fr88nokl L8nd are slat8d al cost ￿8S dapreciation. Depreci81ion 15
provlded at rates cakulaled to write off Ihe cost less esbmaled residual Val￿ of each 85set over ts
eXp￿ted us8fv1 lrfe. k)Ibws.'
Prowty Improvements
Flxtsjres, rrttings and equipment
10% str8vJht Ine
20% 5travJhl
Fund a¢countln9
General funds are unr8$trlctsd funds ¥e a¥a1￿b￿ lorus8 at the dwedon of th8 trustees In
furth8ranc& of the general oblectiY8801the charJty and whith have not been destgnated for ofvr
purposes.
Restrictad funds 8re funds which are to be L￿d in accordance with restrKhon5 irnpose(I by
dowry orwhkh have been raised bytht tharity for partiujlar purwjses. The ¢ostof ratsity and
admit￿Sle￿ng suGh funds 4Te (*arged against the specthc lund. The aim and usè of 8ach r8Stdcted
fund 1$ sel out In th8 0018S to th8 finan¢hl $lalemonls.

GLEN URQUHART CHLDCARE CEprfRE
NOTES TO THE FV4A¥CIAL STATEMEpns
FOR THE YEIR TO 31 I￿GusT 2025
2 Volunt•ryln¢oM•
UnreStrlc￿ R•8trlct8d Total
fvnds
Funds
Totsl
2￿25
2024
Donatlonsand gtRs
FundraBlng
Grants reoiwdble for ¢oro
533
9295
28,980
38,808
797
9295
28.980
44.365
45,162
IrK*Jded in grants a￿ tt* l01hy¢￿￿ Unrestrict￿ amints:
Highland Cttundl ANS StaffirKJ É20,41212024-£21.7221
Solrbheas £1.0(M)12024- £16.9651
Mllk and h8althy snack grant £3,95812024- £1.6781
FOU￿￿￿On grant £O12(r24_£2.5rM>}
MFR Cash for Kid5 £1,5W I%)24- £1.5001
Scoknld Grant£49512024- £01
Grant Inwme £1,61512024. £01
3 tnvgstm•nt in¢¢m•
2024
Inl&rost recgivable
317
11 In¢omlng rn•ourees from L*atr1tabb a¢t5vltl88
2025
2024
Childcare fees
Olh8r income
303,272
121
303,393
226.518
226.518
5 Totsl resources expended
2025
2024
Costs ol gvnoratlng fvnd8
Fundrai$lno expEndrture
6.630
687
Charltabl• attUvitl•¥
Ch11dcaro Services
AGti¥ilies UTrdertak￿ dirèct
ort Costs
Adivi1I8s undert&k?n dirort
282,845
282.845
270,115
36.387
36,387 325 807
45.802
315.917
282,845
6,575
Govèrna￿ ￿81S
1.979
318,583
271.915
6,515
44.901
334.171

GLEN URQUHART CHILDCARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR TO 31 AUGUST 2025
con¢
5 Other chlld¢are seNl¢es eXpendftu￿ ¢￿$￿$ts otr.
Small toys 8nd consumalAes £2.387 {2024- £2,825}
Staff and childr8n8' uniform8 £3112024- £1,229)
Bus trips 3nd taxis £O12024- £5291
Other SUPFQrt costs consist of..
Off1ce expenses £2.79012024- £1.7851
Repairs and rGn8wals £31912024- £3.0961
Gifts and donations £85712Q24- £1,070)
Insuran¢e £2,26812024- £2,61 ni
Professlon81 fegs and ¢tsurse$ £5,771 {2024 - £5,725)
Leasing £1.488 (2024- £1,479)
Motor and travel expenses £3£12024 - £801
Bank charges £10112024- £881
Subscriptions £2,036 {2024- £2.0721
Sundries £37412024 - £3441
Mllk food etc £9,53412024 - £10,296)
Staff trainlng £925 {2043 - £1,9821
Bad debts wrftten off £O12024- £567)
Cleaing costs £1,52512024 - £01
6 Employees
Th$ a￿18ge monthly number of empkiyees during the ￿ar was..
2025
Number
2024
Number
Chlld¢are
13
14
Employmènt costs
2025
2024
Wages and salaries
Social security costs
Penslon$
262,771
12.616
7,458
262,845
247,785
14,324
9,803
271,912
There were no employee5 whose annuBI emoluments were £60.000 or More.

GLEN URQUHART CHILDCARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR TO 31 AUGUST 2025
7 Tanglblo fixed assets
Property FIMtur•s.
Improve Flttlngs &
Equlpment
Total
COST
At
Addiuons
At
01-Sep24
8.928
121.709
130,637
31.AugQ5
121.709
130,637
DEPRECIATION
At
01-S*24
Charge for the year
At
31.Aug45
NET BOOK VALUE
At
31-Aug-25
At
01-Sop-24
8.928
88,836
6,575
95,411
97,764
6,575
104,339
8,928
26,298
32,873
26.298
32,873
8 Debtors
2025
2024
Trade debtor8
162
162
9 Credltors: amount falllng du• wlthln onè year
2025
2024
Pension 8nd p8ye
Accruals
Otrw creditors
7,726
1,477
1.560
2.032
5,069
2,032
11,642
10 Re$trt¢tsd funds
The Sncomg fvnds of the charty includé Testricted fur￿5 C￿ty￿a[no thè fdknwlng &xpended bajances
of grants held on trust lor specific purposes.
Movernenl in fvnfl8
Balancè At
Ints)mlng Resources
01-Sep24 ￿$(￿J[re$ èxpended
Balance al
31-Aug-25
Capit81 fund
Spectfic donauons
1,392
1.392
1,392
1.392
The capital fvnd Tepi¢setrts the nel bo¥Jk values of assots purchased usiThJ Award5 forAII grant funding.

GLEN URQUHART CHILDCARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR ThE YEAR TO 31 AUGUST 2025
11 Analpls of net aaxet8 between funds
Unr•strict•d R•strlctod Totsl
funds
fund$
Fund balan￿S at 31 August 2025 gre reprgsent8d ty.
Tanglble fix￿ assats
Current assets
Credltors arTh)unls lalllng due ￿￿thIn one year
Pre￿Id in¢omo tr￿1 HKJhlar¥J C￿n￿l
26,298
263,962
11,642
72.510
206.108
26,298
265,354
11.642
72,510
207,500
1.392
1,392
12 Control
Thè tharlty Is controllèd by the t￿￿te98.
-1

GLEN URQUHART CHLDCARE CEP￿RE
PAANAGEMENT INFORMATIOPI
FOR THE YEAR TO 31 AUGUST 2025
Th• followlng pag•s do not forni part of th• Sta￿tOry financlal statèmènts.

GLEN URQUHART CHILDCARE CENTRE
DEfAILED PROFrr AND LOSS ACCOUNT
FOR THE YEAR TO 31 AUGUST 2025
2025
2024
INCOME
Childcare fees
Grants r6c8iv&d
Fundraising
Donations
other income
Interest r8celvad
303.272 226,518
28.980
44,365
7,795
2.112
533
797
121
317
480
341018 274 272
Expondlture
Wages and SBlari8S
Emplo￿8 p8nsitsns
Small toys and consumab￿8
milk.food elc
Dtrpredation
Office expenses
Fundralsing expen8e8
Repalrs and renewals
Accountsn¢y
Insurance
Cleaning costs
Staff and chi￿renS. unrfomis
Slaff training
Gifts and donations
Motor and travel expenses
Professional fees and ¢ourses
Bus trips and taxis
Subscriptions
Leasing of photocopier
Bank charg&s
Bad debts written off
Sundrlès
275,387 262,112
7.458
9.803
2.387
2,825
9.534
10,296
6.575
8,218
2,790
1,785
6.630
687
319
3,096
1.734
1,979
2,268
2,617
1.525
31
925
857
38
5,771
1,229
1,982
1,Q70
80
5,725
529
2,072
1.479
88
567
374
344
328,228 318,583
2.036
1.488
101
Surplus I Idefecitl for Ihe year
12790 44311
-12-