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 PRE￿cHOoL 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 r￿areSt £
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