APPENDIX 1 oscr,.. Period start date Month Year 10 2024 Period end date Month Year 2025 Day. 30 To Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known by Registered charity number Charity's principal address KINLOCHBERVIE PRE-SCHOOL CENTRE ASSOCIATION SCO 29455 KINLOCHBERVIE PRE-SCHOOL CENTRE MANSE ROAD KINLOCHBERVIE SUTHERLAND Postcode IV27 4RG Names of the charity trustees on date of approval of Trustees, Annual Report 'Naine ofperson (or body) entitled to Trustee name Office (rf any) Dates acted If not for whole year CHRISTINE MACKENZIE TREASURER 10 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details Names of all other charity trustees during the penod, if any, (for example, those who resigned part way through the financial period) Structure, governance and management Type of governing document CONSTITUTION Trustee recruitment and appointment TRUSTEES ARE THE OFFICERS ELECTED BY THE MEMBERSHIP Objectives and activities Charitable purposes TO ADVANCE THE EDUCATION OF PRE-SCHOOL CHILDREN RESIDENT IN THE KINLOCHBERVIE AREA SO THAT THEY MAY TAKE A CONSTRUTIVE PLACE IN THE COMMUNITY, AND ALSO THE EDUCATION OF THEIR PARENTS AND CARERS OTHER ADULTS CHILDREN AND TEENAGERS AND IN THE FURTHERANCE OF THAT AIM BY PROVIDING AND MAINTAINING A SUITABLE FACILI Summary of the main activities in relation to these objects WE PROVIDE A SAFE AND SATISFYING ENVIRONMENT FOR PLAY IN WHICH PARENTS CAN TAKE PART WHEN APPROPRIATE. WE ENCOURAGE OTHER CHARITABLE ACTIVITIES THROUGH WHICH PARENTS MAY HELP THE CHILDREN. WE PROMOTE ANY EVENTS OR ACTIVITIES TO HELP IMPROVE OPPORTUNITIES FOR THE CHILDREN
APPENDIX 1 Achievements and performance DURING FINANCIAL YEAR 2022- 2023 WE RENTED THE FACILITY TO THE HIGHLAND COUNCIL- NORTH WEST SUTHERLAND SCHOOLS TO RUN NURSERY AND AFTER SCHOOL PROVISION. Summary of the main achievements of the charity during the financial period Financial review Brief statement of on reserves e chari polic ANY RESERVES BUILT UP WILL BE USED TO ENSURE THE CHARITY CAN MEET FUTURE LIABILITIES ANY SURPLUS WILL BE USED TO FURTHER OUR AIMS Details of any deficit Donated facilities and services (if any),
APPENDIX 1 Other optional information Declaration , The trustees declare that they have approved the trustees, rep.ort above. Signed on behalf of the charity's trustees ..Signature(s) e,rf.Jffj ' Full name(s>.. CHRISTINE MACKENZIE Positlon (e.g. Chail. TREASURER Date 28.6.26
APPENDIX 3 oscr Office of the Scottish Charity Regulator Independent examiner's report on the accounts ° Report to the trusteeslmembers of Charity name KINLOCHBERVIE PRE-SCHOOL CENTRE ASSOCIATION Registered charity ' SC 029455 number . On the accounts of the charity for the period Period start date Month 10 Period end date Month 09 Year 2024 Year 2025 01 to 30 Set out on pages {MeMber to include the page numbers of additional sheets) 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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity 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. My 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 accounts. Independent examiner's In the course of my examination, no matter has come to my attention. statement I Basis of independent examiner's statement 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 comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. l Date: Signed:, 28.6.26 Hugh Elrick Relevant professional qualification(s) or body: (if any): Address: , 138 KINLOCHBERVIE Achriesgill Rhiconich, Lairg Sutherland. IV27 4RP "Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
oscr fli&l' CPiark>' Iiame. below Enief ic No.. Ddow KINLOCHBERVIE PRE-SCHOOL CENTRE ASSOCIATION SC029455 Receipts and payments accounts For the perlod from to 01 10 2024 09 2026 Section A Statement of receipts and payments Unrestrlcted Restrlcted funds funds Expendable ondowment funds Permanent •ndowment funds Total funds current p•rlod to n•ar•st £ to n•arn•t £ to n•ar••t £ io n•ar•st £ to n•af•S¢ £ A1 Recel ts Donations 13,000 Legacies Grants 15,254 Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross rec.PtS from other charitable activities 3,500 3,500 A1 Sub total 3,500 3,500 31,754 A2 Recelpts from ass•t & Investment sales Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total Total recelpts 3,500 3,500 31,754 A3 Payments Expenses for fundraising actNities Gross trading payments Investment management costs Payments relating directty to charitable activrties Grants and donations 6,729 6,729 24,316 Govemance costs: Audit l independent examonation Preparation of annual accounts Legal costs Other A3 Sub total 6,729 6,729 24,316 A4 Payments relatlng to asset and Investment movements Purchases of fixed assets Purchase of investments A4 Sub total , Total payments 6,729 6,729 24,316 Net receipts / (payments) 3,229 3,229 7,438 AS Transfers to l (from) funds Surplus / (deflcft) for year 3,229 7,438
APPENDIX 2 KINLOCHBERVIE PREcHOoL CENTRE ASSOCIATION Section B Statement of balances SC029455 Unr•strlct•d funds Expendab •ndowm•nt funds PemHnent •ndowm•nt funds to n•ar•st £ Total curr•nt p•rlod Total last perlod to n•ar••t £ Categories Detal R••trl¢t•d fund• to n•ar••t £ to n•arnst £ B1 Cash funds Cash and bank balances at start of year 9,744 9,744 2,306 Surplus l (defiat) Sho on receipts and payffthts account (3,229) 13,229) Cash and bank balances at end of year 6,515 6,515 9,744 (Agree balance8 with receipts arKI payments account(s)) Fund to whkh as••t b•longs Mark•t valuatlon Last y•ar to n•ar•8t £ to n•arngt £ B2 Investments Total Fund to whlch aM•t b•long• Cost lff avallabl•l ¢urr•nt valu• Ilf avail•bl•) to n•ar•st £ Detal Lut y•ar to n•ar••t £ to n•ar•st £ 83 Other a880ts Totsl Fund to whlch Ilablllty r•lat•• Afflourt du• Last y•ar to rareSt £ to n•ar•st £ 84 Llabllltlfts Total Detail• Fund to whlch Ilabllfty r•lat•• Amount du• Last y•ar to n•ar•st £ to n•ar•st £ 86 Contlngent Ilabilities Total Slgn•d by on• or two tru•t••• on behaff of all the tru8te•s Slgnatur• Prlnt Nam• Dat• of approval CHRiSn)& MACLETrJU
Kinlochbervie Pre-school Centre Association State ento Inco nditure to 30 Income ate 1.10.24 3.7.25 tails Grants onations Rent Total £9,743.65 8alance Bfwd HIGHLAND COUNCIL RENT 25/26 £3,5C().CK1 £3.500.00 £0.00 £0.00 £0.00 £0.00 £o.c¥) £0.00 £o.(x) £0.00 £0.00 £0.00 £3,500.00 £3,500.00 £3,500.00 £0.00 £0.00 £0.00 £0.00 enditure ate etails YPI und Raisin Runnin Costs Buildin Mis 29.10.24 17.11.24 16.12.24 17.12.24 COLIN MACDONALD ELEC WEST COAST CONSTRUCTION CERTAS ENERGY MORTON MICHEL INSURANCE £857.59 £1,8CQ.00 £857.59 670 £1.800.00 671 £437.15 DD £512.33 672 £1.69 673 £557.59 674 £374.80 DD £541.63 DD £420.00 675 £300.00 676 £420.00 677 £505.72 DD £0.00 678 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £6,728,50 £6,515.15 £437.15 £512.33 £1.69 IF 30.12.24 13.2.25 19.2.25 16.6.25 11.8.25 25.8.25 9.9.25 15.9.25 13.9.26 BERVIE STORES GARAGE COLIN MACDONALD ELEC CERTAS ENERGY CERTAS ENERGY R I CRUDEN LEGIONELLA IRN SECURITY R I CRUDEN LE610NELLA CERTAS ENERGY CANCEL £557.59 £374.80 £541.63 £420.00 £300.00 £420.00 £505.72 £0.00 £0.00 £3,213.32 £3,515.18 "In Transit £6,515.15 £6.515.15 BANK STATEMENT