Kirkcolm Under 5's Nursery
Receipts and Payments Accounts For the Year Ended 5 April 2025
Charity No: SC028575
Kirkcolm Under 5's Nursery
Reference and Administrative Information
Charity Name: Kirkcolm Under 5's Nursery Charity Registration Number: SC028575 Contact Address: Kirkcolm Primary School Kirkcolm Stranraer DG9 ONS
Trustees
Chairman Chairman Secretary Treasurer
Independent Examiner
McMillan Bain & Company 27 High Park Avenue Stranraer DG9 ODE Bankers Royal Bank of Scotland 15 Bridge Street Stranraer DG9 7JA
Kirkcolm Under 5's Nursery Trustees’ Annual Report Year Ended 5 April 2025
The trustees have pleasure in presenting their report together with the financial statements for the year ended 5 April 2025.
Structure, Governance and Management
Constitution
The Charity is a Scottish Charity. It was registered in it's current legal form on the 28 January 1999. It has a single tier structure and as such the trustees and members of the charity are the same individuals.
The nursery is owned by parents in partnership with Dumfries and Galloway Council Education Department. There are four employed members of staff. A committee of parents- Chair, Vice Chair, Secretary, treasurer and an independent accountant make up the structure of the group.
Annual appraisals and an AGM are held in Term 4 (approx. May/June). Ongoing review and planning meetings with staff, office bearers and committee are held throughout the year-at least once per term.
Recruitment and Appointment of Trustees
The parents of children who are enrolled with the nursery are automatically part of the committee. Office bearers are proposed and seconded at the AGM meeting and they can serve for two years in a particular post. Secretarial, management and good organisational skills are required.
Objectives and Activities
Charitable Purposes
The aim of the playgroup is to support the children to become successful learners, confident individuals, responsible citizens and effective contributors in line with the early level experiences and outcomes outlined in Curriculum for Excellence. To provide a safe, happy, caring, stimulating and emotionally secure environment. To follow children's interests as they play and learn both indoors and outdoors and build on their previous knowledge and experiences.
Activities
Acknowledge the important role of parents as partners in their child's learning and to provide early years learning and childcare to 3-5 year olds by providing a range of activities which are carefully planned and evaluated Individual next steps identified, discussed and recorded with both parents and children. Observations and comments are recorded in Personal Learning Plans. Working closely with P1 to plan transitions and include parents’ thoughts in improvement planning.
Trustees’ Annual Report (cont.) Year Ended 5 April 2025
Achievements and Performance
Fundraising events which are organised by parents and staff:
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Grand Prix
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Christmas craftand naming the elf
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Name the Easter bunny
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Baking
We have provided high quality ELC for pre-school children aged 3-5 following various Scottish Government Policies and Guidance including- Curriculum for Excellence, Building the Ambition and How Good Is Our Early Learning and Childcare. We have also provided paid places for children who are two and a half to three we consult Pre-Birth to Three.
Financial Review
The principle source of income is through the funding from Dumfries & Galloway Council.
The surplus for the period was £10,812 (PY - £40,079).
Reserves Policy
The trustees consider the current level of unrestricted funds to be a sufficient level of funding for the future but will continue to re-evaluate this figure on an on-going basis.
Plans for the Future
At Kirkcolm Nursery we will continue to raise funds to support educational outings, trips and resources. All stakeholders work together to gain access to grants and enable us to develop our inclusive environment. Families, staff and the wider community work together with a shared understanding of our ethos to meet aims set out in our yearly improvement plan.
The Trustees declare that they have approved the Trustees Report above.
Chairman
Date: 10 June 2025
Kirkcolm Under 5's Nursery SC028575
Independent Examiner's Report to the Trustees of Kirkcolm Under 5's Nursery I report on the accounts of the charity for the year ended 5 April 2025 which are set out on pages 5 to 8.
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 Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(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
An 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
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which gives me reasonable cause to believe that in any material respect the requirements: ® to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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® to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 10 June 2025
Kirkcolm Under 5's Nursery Receipts and Payments Account Year Ended 5 April 2025
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||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Funds|Funds|Total|Total|
|2025|2025|2025|2024|
|Receipts|Note|£|£|£|£|
|Donations|4|100|2,150|2,250|50|
|Grants|5|119,194|-|119,194|120,572|
|Nursery Fees|6|2,281|-|2,281|11,143|
|Fundraising|7|-|1,024|1,024|1,111|
|Bank Interest|-|i|“|40|
|121,576|3,174|124,750|132,915|
|Other|-|-|-|
|Total|Receipts|121,576|3,174|124,750|132,915|
|——————eeees|SS|ease|
|Payments|8|
|Costs of generating|funds|1,160|-|1,160|1,491|
|Charitable|activities|110,248|1,006|111,254|90,422|
|Governance|costs|925|-|925|924|
|Other Payments|599|-|599|-|
|Total|Payments|112,932|1,006|113,938|92,836|
|Excess|of|Receipts|over|Payments|
|for the year|before|transfers|8,643|2,168|10,812|40,079|
|Transfers|2,251|(2,251)|-|-|
|Excess|of Receipts|over|Payments|
|for|the year|10,894|(82)|10,812|40,079|
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Kirkcolm Under 5's Nursery Statement of Balances At 5 April 2025
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| 2025 | 2025 | 2025 | 2024 | ||
| Note | £ | £ | £ | £ | |
| Bank& Deposit Balances | |||||
| Bank, deposit& cashbalances | |||||
| brought forward | 94,574 | 2,395 | 96,969 | 56,891 | |
| Movement in year: | |||||
| ExcessofReceipts over Payments for the year | 10,894 | (82) | 10,812 | 40,079 | |
| Bank, deposit& cash balances | |||||
| carried forward | 105,468 | 2,313 | 107,781 | 96,969 | |
| Investments at market value | |||||
| Assets | |||||
| Tangible Fixed Assets at Cost | 20,415 | 413 | 20,828 | 20,828 | |
| Liabilities | |||||
| Costofexpenses not yet paid/cashed: | |||||
| Accountancy Solutions | 2 | - | r= | is | |
| HMRC | 992 | - | 992 | 13 | |
| NetWages | (47) | (47) | “ | ||
| 945 | - | 945 | 13 |
The accounts were approved by the trustees on 10 June 2025.
For and on behalf of the trustees
Kirkcolm Under 5's Nursery N the Accounts
Year Ended 5 April 2025
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Basis of accounting These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment
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Nature(Scotland) and purpose Act 2005 andof funds the Charities Accounts (Scotland) Regulations 2006 (as amended).
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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
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Related party transactions
No trustee received any remuneration or reimbursement of expenses during the year.
There were no donations in kind made during the year from trustees,
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| 4, | Analysis ofDonations& Sponsorship Donations |
100 | 2,150 | 2,250 | 50 |
| 100 ——aaaaaa———— |
2,150 ——————————_—__ |
2,250 —————___————SSS=EE |
50 EE |
||
| 5. | Analysis ofGrants | ||||
| Dumfries&Galloway Council TheNeighbourly Foundation |
119,194 - |
* - |
119,194 - |
119,072 1,500 |
|
| wee | I | 120572 | |||
| 6. | Incomefrom Charitable Activities | ||||
| Non-FundedNurseryFees | 2,281 | - | 2,281 | 1,445 | |
| HMRCAdvanceSMPFundiung | - | - | - | 9,697 | |
| 2,281 wee |
- 2,281 ee |
11,143 CL |
|||
| 7. | IncomefromFundraising | ||||
| Grand Prix | - | 588 | 588 | 510 | |
| Christmas | - | 193 | 193 | 313 | |
| Baking Sales | - | 78 | 78 | - | |
| Raffle/Bingo | - | 167 | 167 | 248 | |
| First AidTraining | - | - | : | 40 | |
| - 1,024 SS |
1,024 | 1111 |
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Notes to the the Accounts (Cont.)
Year Ended 5 April 2025 5 April 2025 April 2025 2025
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Notes to the the Accounts (Cont.) Unrestricted Restricted
Year Ended 5 April 2025 5 April 2025 April 2025 2025 Funds Funds Total Total
2025 2025 2025 2024
£ £ £ £
8. Analysis of Payments
Costs of generating funds
Rates 563 * 563 -
Insurance - - - 744
Telephone = = = 422
Stationery & Postage 322 - 322 325
Advertising 276 - 276 -
Charitable activities 1,160 - 1,160 _1,491
Salaries 103,525 - 103,525 $5,655
Equipment & Resources 4,324 836 5,160 3,363
Food & Drink - 150 150 -
Outings 479 - 479 377
Cost of Funraising Events - 10 10 -
Gifts 428 10 438 -
Graduation Expenses 74 - 74 -
Repairs & Maintenance 865 - 865 602
Staff Training 233 - 233 354
Subcriptions 190 - 190 17
Computer software 80 - 80 -
Sundry 49 - 49 53
Governance costs 110,248 1,006 aaa111,254 aaa90,422
Independent Examiner 450 - 450 450
Bookkeeping & Payroll 475 . 475 474
925 - 925 924
Other payments
Purchase of Equipment 599 599 -
2i oe
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