## **Mauchline Burns Bairns Under 5's Group** **Scottish Registered Charity SC028797 Company Limited by Guarantee - Scottish Registered Company Number SC354423** ## **Statement of Financial Activities 1st April 2024 - 31st March 2025** **----- Start of picture text -----**
Unrestricte Restricted
Notes Total 2024/25 Total 2023/24
d Funds Funds
Incoming Resources £ £ £ £
Grants EAC Main Funding 2 172,089.93 0.00 172,089.93 183,348.00
Grants Other Funding 3 0.00 0.00 0.00 2,362.92
Other Funding 4 0.00 0.00 0.00 0.00
Snack Fees - Non Funded Children 5 501.50 0.00 501.50 1,000.90
Voluntary Income 6 0.00 0.00 0.00 0.00
Fundraising Income 7 685.30 0.00 685.30 624.50
Bank Interest 8 0.00 332.15 332.15 234.35
Total Incoming Resources 173,276.73 332.15 173,608.88 187,570.67
Resources Expended
Employee Costs 9 141,325.68 0.00 141,325.68 139,898.53
Equipment Consumables 10 2,471.71 0.00 2,471.71 5,384.62
Equipment Durables 11 3,452.47 0.00 3,452.47 2,264.55
Food & Drink 12 3169.52 0.00 3,169.52 3,127.77
Fundraising Costs 13 0.00 0.00 0.00 0.00
Rent 14 25332.00 0.00 25,332.00 24,481.00
Sundry & Stationary 15 17144.98 0.00 17,144.98 14,666.89
Gifts, Trips & Outings 16 604.34 0.00 604.34 260.00
Professional Fees & Insurance 17 6,891.05 0.00 6,891.05 14,499.51
Fixed assets purchased 18 33,482.00 0.00 33,482.00 1,149.00
Total Resources Expended 233,873.75 0.00 233,873.75 205,731.87
Net Incoming Resources
Net income for the year -60,597.02 332.15 -60,264.87 -18,161.20
Transfers between accounts 0.00 0.00 0.00 0.00
Movements in the Balance Sheet 32845.58 0.00 32,845.58 4,344.16
Total Funds at 1st April 2024 163825.27 20,357.37 184,182.64 197,999.68
Total Funds at 1st April 2025 136,073.83 20,689.52 156,763.35 184,182.64
**----- End of picture text -----**
**Mauchline Burns Bairns Under 5's Group Scottish Registered Charity SC028797 Company Limited by Guarantee - Scottish Registered Company Number SC354423** ## **Balance Sheet For Year Ended 31st March 2025** |**Notes**
**Fixed Assets**
Fixed assets
**18**
**Current Assets**
Cash at Bank
**19**
Cash In Hand
**20**
Debtors
**21**
**Current Liabilities**
Creditors: amounts falling due within 1 yea
**22**
**Total Assets Less Current Liabilities**
Creditors: amounts falling due after 1 Year
**Net Assets**
**Funds of the Charity**
Unrestricted Funds
Restricted Income Funds
**23**
**TOTAL FUNDS**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total 2024/25**
**£**
**£**
**£**
33,875.84
0.00
33,875.84
102,120.46
20,689.52 122,809.98
0.00
0.00
0.00
1,846.53
0.00
1,846.53
103,966.99
20,689.52 124,656.51
1,769.00
0.00
1,769.00
1,769.00
0.00
1,769.00
**136,073.83**
**20,689.52 156,763.35**
0.00
0.00
0.00
**136,073.83**
**20,689.52 156,763.35**
136,073.83
0.00 136,073.83
0.00
20,689.52
20,689.52
**136,073.83**
**20,689.52 156,763.35**|**Total 2023/24**
**£**
776.46
183,055.79
19.06
1,976.48
185,051.33
1,645.15
1,645.15
**184,182.64**
0.00
**184,182.64**
163,825.27
20,357.37
**184,182.64**| |---|---|---| For the year ending 31/03/2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The Members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime. |Signature|Print Name|Designation|Date| |---|---|---|---| ||**Claire Ritchie**|Director|| ||**Kirsty Mair**|Chairperson|| **Mauchline Burns Bairns Under 5's Group Company Limited by Guarantee - Scottish Registered Company Number SC354423 Registered Charity SC028797 ACCOUNTS AS AT YEAR ENDING 31st MARCH 2025** **Notes forming part of the financial statements for the year ended 31 March 2025** - **1 Accounting Policies** - **1a** Basis of Accounting These accounts have been prepared on the basis of historic cost in accordance with : - Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); - And with Financial Reporting Standards for Smaller Enterprises (FRSSE); - And with the Charities Act 1993. There has been no change to the accounting policies (valuation rules and methods of accounting) since last year. No changes have been made to accounts for previous years. - **1b** Voluntary Income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included, but is described in the Trustee’s Annual Report. - **1c** Grants are recognised in full in the Statement of Financial Activities in the year in which they are receivable. - **1d** Incoming resources from snack and session fees are included when receivable. - **1e** Investment income is included in the accounts when receivable. - **1f** Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered. - **1g** Unrestricted funds are donations, unallocated grants and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds. - **1h** Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund. - **1i** No payment or reimbursement of out-of-pocket expenses was made to trustees or to third parties for expenses incurred by trustees. (2023/24 £0) - **1j** A payment for Independent Examiner’s Fee was made for reporting on the Accounts. (2023/24 - £540.00) - **1k** The charitable company is exempt from corporation tax on it’s charitable activities. - **1l** The average number of employees during the year, calculated on the basis of full-time equivalents (40hrs) was as follows: |**Staffing Number**|||||||**2024/25**|**2023/24**| |---|---|---|---|---|---|---|---|---| |Direct Staff – Playroom|||||||8.00|8.00| |Indirect Staff – Administration/Short Term Contract Play Group Practioner staff|||||||0.00|0.00| ## **Income** **----- Start of picture text -----**
Grants & Other Funding UnrestrictedRestricted Total Total
2024/25 2024/25 2024/25 2023/24
£ £ £ £
2 Grants EAC Main Funding 172089.93 172,089.93 183,348.00
3 Grants Other Funding Grant from EAC to be used on milk and snacks 0.00 2,362.92
4 Other Funding 0.00 0.00
172,089.93 0.00 172,089.93 185,710.92
UnrestrictedRestricted Total Total
5 Fees 2024/25 2024/25 2024/25 2023/24
£ £ £ £
Main Account - Fees Non Funded Children 0.00 0.00
Non Funded Children - Early Learning Group 0.00 0.00
Early Learning Group and Toddlers Membership Fees 0.00 0.00
Snack Fees - Playgroup 501.50 501.50 1000.90
501.50 0.00 501.50 1,000.90
6 Voluntary Income UnrestrictedRestricted Total Total
2024/25 2024/25 2024/25 2023/24
£ £ £ £
Donations Unrestricted - Uni of Bristol 0.00 0.00 0.00
0.00 0.00 0.00 0.00
7 Fundraising Income UnrestrictedRestricted Total Total
Main Acct 2024/25 2024/25 2024/25 2023/24
£ £ £ £
Rag Bag 0.00 0.00
Kiltwalk 0.00 0.00
previous year now banked 0.00
Not banked at year end 685.30 0.00 685.30 -685.30
Sponsored bounce 0.00 0.00 1131.80
Christmas raffle 0.00 0.00 178.00
0.00 685.30 0.00 685.30 624.50
8 Bank Interest Total Total
2024/25 2023/24
£ £
Main Account 0.00
Instant Access Account 332.15 234.35
332.15 234.35
**----- End of picture text -----**
## **Expenditure** **----- Start of picture text -----**
9 Employee Costs UnrestrictedRestricted Total Total
2024/25 2024/25 2024/25 2023/24
£ £ £ £
Wages Early Learning Group 129943.77 0.00 129943.77 129175.15
Tax & NI Early Learning Group 3716.84 0.00 3716.84 3827.79
Prior year paid 711.90 711.90 2379.28
Current year unpaid -887.13 -887.13 -711.90
Advertising for posts 0.00 0.00 0.00 126.00
Staff flu jabs 0.00 0.00 0.00 0.00
Uniforms and recruitment 2212.05 0.00 2212.05 580.60
CPD/Courses/PVG 2064.75 0.00 2064.75 652.00
Pension Costs 3670.92 0.00 3670.92 3607.89
Prior year paid 619.45 619.45 881.17
Current year unpaid -726.87 -726.87 -619.45
141325.68 0.00 141,325.68 139898.53
Equipment Purchase UnrestrictedRestricted Total Total
2024/25 2024/25 2024/25 2023/24
10 Consumables £ £ £ £
Playgroup /Toddlers - Repairs and renewals 70.15 0.00 70.15 0.00
Playgroup /Toddlers - Toys and Crafts 2196.61 0.00 2196.61 5384.62
Argos credit to be used 204.95 204.95
2471.71 0.00 2471.71 5384.62
11 Durables
Playgroup /Toddlers - Repairs and renewals 90.25 0.00 90.25 0.00
Playgroup /Toddlers - Toys and Crafts 3362.22 0.00 3362.22 2264.55
3452.47 0.00 3452.47 2264.55
12 Food & Drink UnrestrictedRestricted Total Total
2024/25 2024/25 2024/25 2023/24
£ £ £ £
Food & Drink Main Account 2819.12 0.00 2819.12 3127.77
Overpaid in the year 350.4 350.40 0.00
3169.52 0.00 3169.52 3127.77
13 Fundraising Trading Costs UnrestrictedRestricted Total Total
2024/25 2024/25 2024/25 2023/24
£ £ £ £
Fundraising expenses 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
14 Rent UnrestrictedRestricted Total Total
2024/25 2024/25 2024/25 2023/24
£ £ £ £
Rent for Playgroup 23712.00 23712.00 23712.00
Rates 220.00 220.00 0.00
Rent for Toddlers 1400.00 1400.00 769.00
25332.00 0.00 25332.00 24481.00
15 Sundry & Stationary UnrestrictedRestricted Total Total
2024/25 2024/25 2024/25 2023/24
£ £ £ £
Furniture and computer equipment Early Learning Group 0.00 0.00 0.00 0.00
Computer software 149.98 0.00 149.98 690.36
Stationery/Ink/Paper/Postage PG/Computer Equip - Early Learning Group 688.18 0.00 688.18 652.20
Repairs and renewals 78.47 0.00 78.47 828.55
Playgroup Mobile Phone 273.56 0.00 273.56 235.94
Subscriptions 343.63 0.00 343.63 307.34
Security/Cleaning/Maintenance - Early Learning Group 15365.56 0.00 15365.56 11903.00
Travel for Staff Training 0.00 0.00 0.00 0.00
Gifts for Staff 0.00 0.00 0.00 0.00
Entertainment for Staff 245.60 0.00 245.60 0.00
Other Early Learning Group 0.00 0.00 0.00 49.50
17144.98 0.00 17144.98 14666.89
16 Gifts, Trips & Outings UnrestrictedRestricted Total Total
2024/25 2024/25 2024/25 2023/24
**----- End of picture text -----**
## **Expenditure** **----- Start of picture text -----**
£ £ £ £
Outing / Trip / Presents Play Group/Toddlers 604.34 0.00 604.34 260.00
Outing / Trip / Presents Early Learning Group 0.00 0.00 0.00 0.00
604.34 0.00 604.34 260.00
17 Fees & Insurance UnrestrictedRestricted Total Total
2024/25 2024/25 2024/25 2023/24
£ £ £ £
Accountancy 2829.60 0.00 2829.60 2587.00
Prior year paid 313.80 313.80 1267.10
Current year unpaid -155.00 -155.00 -313.80
Insurance 62.99 0.00 62.99 1344.61
Other - HR/consultancy 3839.66 0.00 3839.66 9614.60
Bank charges 0.00 0.00 0.00 0.00
6891.05 0.00 6891.05 14499.51
18 Fixed Assets UnrestrictedRestricted Total Total
2024/25 2024/25 2024/25 2023/24
£ £ £ £
Macbook 0.00 0.00 0.00 1149.00
Purchase of Land to north of Nether Walk 33482.00 0.00 33482.00 0.00
0.00 0.00 0.00
33,482.00 0.00 33482.00 1149.00
Depreciation charge -382.62 -382.62 -372.54
Balance sheet balance 33,099.38 0.00 33,099.38 776.46
19 Cash In Bank UnrestrictedRestricted Total Total
2024/25 2024/25 2024/25 2023/24
£ £ £ £
Cash In Main Bank Account 102120.46 0.00 102120.46 162698.42
Cash In Instant Access Account 20,689.52 20689.52 20357.37
102,120.46 20,689.52 122,809.98 183,055.79
20 Petty Cash Total Total
2024/25 2023/24
£ £
Petty Cash Toddlers 0.00 0.00
Petty Cash Main 0.00 19.06
0.00 19.06
21 Debtors and Prepayments Total Total
2024/25 2023/24
Analysis of Debtors £ £
Prepayments 350.40 0.00
Other Debtors Toddlers 0.00 0.00
Other Debtors Main 1496.13 1976.48
1846.53 1976.48
22 Creditors: amounts falling due within one year Total Total
2024/25 2023/24
£ £
Main Account 1769.00 1645.15
Toddler Account 0.00 0.00
1769.00 1645.15
**----- End of picture text -----**
## **23 Restricted Funds** |||**Bal b/fwd**
**Incoming Outgoing Balance At**
**01/04/2024 Resources Resources**
**31/03/2025**
**£**
**£**
**£**
**£**| |---|---|---| ||Contingency for Redundancy|
20357.37
0.00
0.00
20357.37 _money being ring fenced for redundancy_| |||| ||EAC Participatory Budget
Money for Milk/Snack
Interest posted to unrestricte|0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
d
0.00
332.15
0.00
332.15| ||Movement for 2024
All Accounts Total|20357.37
332.15
0.00
20689.52| **Independent Examiner's Report on the accounts for the period 01 April 2024 - 31 March 2025** ## **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's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report** My examination was 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 seeking explanations from you as 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 connection with my examination, no matter has come to my attention: - (1) 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 - to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Alison Harold Mint Accounting Ltd 63 Dock Street Dundee DD1 3DU Date: .............................................