## Teddy Bear Development Playgroup ## FINANCIAL STATEMENTS 31 MAY 2025 Charity Number SC 029458 ## RITSONS Chartered Accountants 26-30 Marine Place Buckie ABS6 1UT TEDDY BEAR DEVELOPMENT PLAYGROUP ## TRUSTEES’ ANNUAL REPORT ## YEAR ENDED 31 MAY 2025 The Trustees have pleasure in presenting their report and the unaudited financial statements for the year ended 31 May 2025. ## REFERENCE AND ADMINISTRATIVE DETAILS Registered charity name Teddy Bear Development Playgroup Charity registration number SC 029458 Contact Address C/O Ritsons CA 26-30 Marine Place Buckie ABS6 1UT cm —_a 26-30 Marine Place Buckie ABS56 1UT ## Recruitment and appointment of Trustees All of the Association’s trustees are appointed or reappointed by the members at our annual general meeting, which is held in May each year. ## Governing document The Association is a charitable unincorporated association and the purposes and administration arrangements are set out in our constitution. ## Charitable purposes The group is involved in the provision of finance and management ofa development playgroup in Buckie for young children with special needs. ## Activities and achievements During the year under review, the committee have received funding from the local authority, together with fundraising and donations from the public which has enabled the group to continue its work on behalf of[the] children. ## Trustee remuneration and expenses Trustees did not receive any remuneration for their work during the year. «1s TEDDY BEAR DEVELOPMENT PLAYGROUP . ## TRUSTEES’ ANNUAL REPORT ## YEAR ENDED 31 MAY 2025 ## Reserves As aresult of the surplus of £34,097 for the year, the charity held unrestricted funds of £42,435. Approved by the Trustees and signed on their behalf **----- Start of picture text -----**
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ws is TEDDY BEAR DEVELOPMENT PLAYGROUP , ## INDEPENDENT EXAMINER’S REPORT TO TRUSTEES OF TEDDY BEAR DEVELOPMENT PLAYGROUP ## YEAR ENDED 31 MAY 2025 Independent Examiner’s Report to the Trustees of the Teddy Bear Development Playgroup. I report on the accounts of the charity for the year ended 31 May 2025 which are set out on pages 4 to 6. ## 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) (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 independent examiner’s statement The 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 the examination, no matter has come to my attention - |. 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 8 of the 2006 Accounts Regulations 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of[the] accounts to be reached. Ritsons Chartered Accountant 26-30 Marine Place Buckie ABS6 LUT ## 98 \:\2e xi TEDDY BEAR DEVELOPMENT PLAYGROUP . ## RECEIPTS AND PAYMENTS ACCOUNT ## YEAR ENDED 31 MAY 2025 **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |RECEIPTS| |Donations|19,959|10,034| |Fundraising|4,422|14,020| |Moray|Council|90,813|16,982| |Fees|625|145| |Cashback|6|-| |Total|Receipts|115,825|41,181| |PAYMENTS| |Payments|for|Charitable|activities:| |Wages|63,538|37,967| |Pension|2.604|1,272| |Phone|286|263| |Insurance|49]|623| |Equipment|5,108|2,082| |Snacks|539|416| |Memberships &|prof fees|536|335| |Training|200|107| |Outings|157|50| |Electricity|3,139|-| |Rent|5,130|-| |Disco|=|100| |Total|payments|for|Charitable|activities|81,728|43,215| |Total|Payments|81,728|43,215| |Surplus/(Deficit)|for year|34,097|(2,034)| **----- End of picture text -----**
All funds are unrestricted. oT TEDDY BEAR DEVELOPMENT PLAYGROUP . ## STATEMENT OF BALANCES ## 31 MAY 2025 ||Note|2025|2024| |---|---|---|---| |||£|£| |Bank and Cash in Hand|||| |Opening balance||8,338|10,372| |Surplus/(Deficit) for year||34,097|(2,034)| |Closing Balances|2|42,435|8,338| |Total Assets||42,435|8,338| |Reserves|||| |Generalfunds||42,435|8,338| Approved by the Trustees and signed on their behalf nt ‘ ‘ sy es TEDDY BEAR DEVELOPMENT PLAYGROUP ## NOTES TO THE FINANCIAL STATEMENTS ## YEAR ENDED 31 MAY 2025 ## ie Accounting Policies ## Accounting convention and policies The accounting policies adopted on the preparation of these accounts are laid down by the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. ## Taxation The Trust is a registered charity and is therefore exempt from taxation. ## Legacies and donations Legacies and donations are included in the financial statements when receivable and on an accruals basis to the extent that such sums can be reasonably quantified. ## 2. |Cash at bank and in hand|2025|2024| |---|---|---| ||=|£| |Current Account|42,424|8,174| |Petty Cash|1]|164| ||42,435|8,338| -§-