BRIGHT SPARKS PLAYGROUP OFFICE BEARERS. REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31￿ MARCH 2022 8right Sparks Playgioup S¢ottlsh Charlty No. SC029148 LEGALA D ADMINisfRATIVE INFORM OFFICE BEARERS CHARITY NUMBER SC029148 PRINCIPALADDRESS Bright Spark5 Playgroup INDEPENDENT EXAMINER BANKERS 8ank of Scotland PIC Dalkeith Branch 47 Hl8h street Dalkeith EH22 IJA CONTENTS Pa Office Bearers, Report Independent Examlner's Report Statement of Financlal Activities Balance Sheet Notes To The Accounts 10-12 OFFICE BEARERS, REPORT FOR THE YEAR ENDED 31ST MARCH 2022 The Office Bearers present their report and accounts for the year ended 315t March 2022. The accounts have been prepared in accordance wlth the accounting policies set out in note I to the accounts and comply wlth the charitys constitutlon, applicable law, and the requirements of the Statement of Recommended Pr3rtice, "Accounting and Reporting by Charities" issued in March 2CKI5. STRUCTURE, GOVERNANCE AND MANAGEMENT Bright Sparks Play8roup arè playgroups for children aged O- 18 years who have Complex ddStional needs and their families. The strurture of Brlght Sparks play8roup consists of;. lal The Members- who have the rlght to attend the annual general meetlng land anv extiaordlnary genéral meetinil and have Important powÉr5 under the constltutlon; in particular, the Members may elect people to serve as offlce bearers and take decisions in relation to changes to the constitution. Ibl The OfFlce 8earers/Trustees- who hold regular meetings durln8 the period between annual general meetlngs, and supervlse the activltles of the charity.. In partlcular, the trustees are responslble for monltorlni the finantlal posltlon of the charlty and control the admlsslon and enrolment of chlldren onto the attendance re8lSter. Icl The Pre-school Support Teachers- who are supplied by Mldlothlan Councll, and who Ilalse with the Trustees on the day to day runnln8 of the playgroup for the thildren 38ed O- S years. The Office Bearer5nrustees of Brlght Sparks Playgroup are appolnted or re-appolnted by the members at the annual 8eneral meeting held each year. The Office Bearers who served during the period were., OFFICE BEARERS, REPORT ICONTINLIEDI ST FOR THE YEAR ENDED 31 MARCH 2022 OBJECTIVES AND ACtIVlTIES The aim of Bright Sparks Playgroup is to advance the educatlon of pre-schooli prlmary and secondary aged children, with the Group's emphasis on play experiences for children with mplex additional needs, so that they may take a constructive place In the community and also to advance the educatlon of parents and other approprlate person5. In furtherance of the above alms the Group shall seek to.. 111 Provide safe and satlsfyin8 group play In which parents can take part when pproprlate,. 121 Provide varlou5 beneficlal theraples for reglstered children where appropriate; 131 Encourage other charltable activities throu8h which parent5 may help their children. ACHIEVEMENTS AND PERFORMANCE Thls last year has been all about re-openlng and gettln8 back to normal. We have been dell8hted wlth the success of famlly trip5 and actlvStles out wlth the centre. Thtr5e were re-lntroduced durin8 lockdown wherever they were ava￿lable, and families responded well to them. Th15 Is somethlng we wlll contlnue to do along wlth our centre-based tlubs and addltlonal buy In servlces to the centre Thls varlety of opportunitles avallable means we can reach each of ourfamllles In Some way. We are contlnually lookin8 at 5taffln8 levels In line with demand, We contlnue to have ovr SLA unsl8ned. Th1515 due to the Covld and belng unable to open a new Bank Account In our SCIO name and fully transfer over. As at December 2022 we are still awaitlng flnal confirmatlon from Bank of Scotland that the new account Is fully open, We welcomed on to our Board as Treasurer to replace ho wa$ unable to Lontlhue In the role. It's great to have•n Iwrd as he hasn't been Snvotved wlth 8rf¥ht Spark untll now so Can bring a drfferent PEf5pectSve to discusslons. The Board would Ilke to thank for hls efforts In ihe last few years. We still have fundlnB left with Chlldren in Need but will continue to actlvely look at new fundlng st￿aM$ whllst w2 grow the servlce again. As a closing note we would like to thank all the stsff and volunteers who went above and beyond over tliv lockdown period. Chalrperson Dated.. 12 December 20 INDEPENDENTEXAMINER'S REPORTTOTHE MEMBERS ON THE ACCOUNTS OF BRIGHT SPARKS PLAYGROUP I report OA the accounts of the charity forthe year ended 31. March 2022 Set out on pa8es 8 to 13. RESPECTIVE RESPONSIBILITIES OF OFFICE BEARERS AND EXAMINER The charity'5 trustees are responslble forthe preparation of the accounts in accordance wrth the terms of the Chartties and Trust8e Investment (Scotlandl Art 2005 and the Chartties Accounts (Scotlandl Regulations 2006. The charit¢s trustees consider thatthe audlt requirement of Regulatioll 10111 lal to Icl of the 2006 Accounts Regulations does not apply. It 15 my respon51bilty to exBmine the accounts ￿ required under section 44111 Icl of the Art alld to state whether particular matters have comè to my attentic>n. BASIS OF INDEPENDENT EXAMINER'S STATEMENT My examination is cairied out in accordan￿ with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the attountSng rerords kept by the charlty and a comparison of the accounts presented with those records. It also includes consideraiion Df any unusual Items or disclosure5 in the accounts and seeks explanations from the trustees concerning any such matter5. The procedures undertaken do not provide all the evidence that would be requ1￿d in an audit, and consequently I do not express an audit opinion on the view given by the accounts. INDEPENDENTEXAMINER'SSTAIEMENT In the course of my examlnatlon, no matter has come to my attention.. i. which Elves me ¥easonable cause to believe that in any material resp8ctthe requirements: To keep accounting records in accord8nce wlth section 4411) lal of the 2￿5 Art and Regu12tlon 4 ofthe 2006 Accounts Regulation5 To prepare accounts which accord wlth the accountlng records and comply wlth Regulation 8 of the 2CM)6 Accounting ReBulatlons and with the methods and principles of the Statement of Recommended Practice.. Accountin8 and Reporting by Charities have been met, or To which, in my oplnion, attention should be drawn In orderto enable a proper understanding of thè accounts to be reathed. Relev3nt Professional Body.. The A550ciation of Ch ered Certified Accountants STATEMENT OF FINANCIAL AcnvinES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Unre5trl d Des Funds d RÈStrlcted Funds Total 2022 2021 Incomln Resources from G On3tion5 18.7(K) 18,700 57,(h)) Carer Contributions to KOlidaY￿A￿v￿1Qs R￿gistr￿10n Fees Hire of Cpntre 573 3,840 12501 65 Playgroup Fe 20,135 104 20.135 TLKk5hop, Tea & Coffee ID4 Grant- 8etter Breaks 20,030 20,030 40,Q04 19,145 20,(K)2 Grant- Childrw in Need Grant- HMRCJob Retention Scheme Grant- Wooden Ssx)on Grant- RobertsonsTrust 21,243 30,000 io,( IIL907 152,513 4L779 9,094 Incom1￿ ResoLwce5 from Charltable Actiw6es Clther Incomlng R￿our TOTAL INCOMING A￿ouRCEs 100 41779 9.￿4 60.034 li 907 162.717 STATEMENYOF FIP4ANaAL AcnviTIE5 INCLUDING INCOME ANO EXPENOITURE ACCOUNT FOR THE YEAR ENDED 315T MARCH 2022 ICONTINUEDI nr Fund5 Re end* Covld-19 F3milySupport Transport Cost5 PAYEIStaff Costs 26,971 438 331 295 8,451 11121 1.800 36,474 1.690 44,926 L578 43.979 VolunteÈr Expe05ES Legal fees Trainin& Memberships Grants 1.108 2,550 Iisoi 1,500 Outln8s/I.ntertainment spe￿31 (vents In5wrance 8,626 31,499 40,125 8,9CO 446 1,675 41,341 Toy5, Cr8ftind Centre Equlpment Attountancy Fee5 Tell, Coffee, Food etc & ae8Nln8 Supplles Ho1lfj3y/61È5P￿e Breaks Depiorlalion StJtlonery & Athln costs Tele.phofte, tmAil & Ollke Equlpm¢nt Repalrs & Renewbls Mlscellaveou5 215 215 2.620 566 2,620 566 143 6,256 2,875 635 2,875 2,875 89 2,510 11.944 2,510 IL944 1,218 397 385 532 TOTAL RESOURCE5 expENOED 37,Q58 72,869 IIYa,927 142.854 Net Incomè/lExpendltur*l forthe YearlNet Mo¥emont In Fund$ Fund 5814nce$ Brought For¥vird 9.094 -12,835 1,980 29,491 46.267 37,843 113,601 93,738 Transf*r5 Bemeen Fund5 .3,730 3,730 Fund Baloncesat 31st March 2022 3L482 115,581 113 601 BALANCE SHEEfAS AT 31- MARCH 2022 2022 2021 Flxed Assets Charitsble Buililngs 23M85 25,960 CurmtAssets Cash at Bank and in Hand Cu5tOFner Accounts Receivable 92,565 85.755 1,797 Credsiors CrÈdltors,' Amounis Falllng Due WEthln OneYe?r 69 -89 Net Current ￿$￿t5 92,496 87,641 Totsl Assets LES5 Cvrrent liabi11l&s 115,581 112,601 CAprrAL Accouiir Balance at Be8innin8 ProfltllL0$51 forthe Ye3r 113.601 93,738 19,863 1,980 115,581 113,601 The accounts were approved bythe OfPice Bearers on 12 Qecember 2022 Ch?irperson NofESTO THE ACCOUNT5 ST FOR ThE YEAR ENDED 31 MARCH 2022 l. Accou Basis of Preparatlon The accounts have been preFMred underthe historlcal ¢05t convention. The accounts have been prepared in attordance with the Statement of Recomrnended Prartice,"Accounting and Reportlng by Charltie5" issued In March 2Q05 Incomln8 Resource5 Incoffle Is reali$ed when the tharity becomes entltled to It. T8ngible Fixed AsÉets anrl Depreciation Tangible flxed assets arp stated at cost less depreclatlon. Dewec¢ation is provlded at rates calculated to wrlte Dff ihe cost less thelr estlmated residual value of each asset over it5 expected useful life, as follows.. FIxtur￿, f¢ttln8s and equlpment Charitsble BulldinK5 Accumulated Funds Restrlcted funds are fund$ Subject to speclfic tr￿5*5, whlch may be declared by the donor or ¥vl(h their authority. Unrestricted funds are expendable atthe discretion of the Olflce Bearers, in lurther3n¢e of its obletts. The st3temp.nt of Recommended Practlce requlre$ funds ralsed to purchase flxed a55er5 10 be retalned as a fund when the assets are purchased and to be reduced each year by an annual depreclatlon ch8rÉe over Its Useful Ilfe of the assets. 25% Reducing Balance Ba515 IO% Stral8ht-Llne BBsls estr1¢ Funds 2 Don Funds 022 Pears Famllv STV Co-op¢ratlve Davld Gray Trust Tesco Dalkeiih Hlgh School Foundation Scotland Charltles Trutt Other 8,000 8,000 5.000 1,926 16,000 1926 26,209 5CQ 3,000 2,500 8,165 622 3,774 3,774 18,7LMJ 56,996 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022 3 Desl d Funds The funds of the tharity include the followlng designated funds which have been set asicle out of unrestritted funds by the trustees for specifjc purposes.. Balance 2021 Incomin Resources Balance Ex Resouitrs ￿ended At 2022 Bright Sparks- Covid &Jpport Fund Bri@ht Sparks- OutdfJ)r Projects. 20,309 25,960 9.094 29,403 23.085 2,875 46,269 9.094 2,875 52,488 The fund bal3nte represents the book value of the Rainbow Rooms outdoor building that w85 purchased in January 2020 with the aid of dedicated funding from Spifox. 4 Restrl Funds 8alance At 2021 oiiig Resources Balancè Resources Ex ended At 20 Grani- Wooden Spoon Grant- Better Breaks Grant- Cash for Kids Grant- Childrèn in Need Grant- People's Postcode Lottery Grant- David Gray Trust Grant- Robertson's Trust 20,030 20,030 2,484 40.OCPJ 37,088 5.400 26,213 9,146 26,213 9.146 37,843 60,034 66.264 31.613 NOTES TQTHE ACCOUNT5 FOR THE YE4R ENL)ED 31" MARCH 2022 5 Credrtors: Amounts Fallin Due Withln 2022 2021 PAYE& NIC Pensions 11171 28 69 69 1891 office Bearers None of the OffT£e Bearers lor any persDn connecteil with thernl received any rernuneratkjn during the year. Bright Sparks empbyed 12 people durin8 the year and were supported by a further 20 volunteers. including the 4 office bearers who are 4150 volunteers.