LOCHSIDE MONTROSE PRE-SCHOOL PLAYGROUP Also known as Lochside Pre-School Playgroup
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Scottish Charitable Unincorporated Association SC037893
TRUSTEE’S ANNUAL REPORT AND FINANCIAL STATEMENTS
For the period 1° May 2024 to 30" April 2025
Lochside Montrose Pre-school Playgroup Annual Report & Financial Statements For the Year Ended 30" April 2025
CONTENTS PAGE
| Index | Page |
|---|---|
| Trustee Annual Report | 2-4 |
| Independent Examiners Report | 5 |
| Statement ofReceipts and Payments | 6 |
| Statement ofBalances | 7 |
| Notes | 8-10 |
Page |
Lochside Montrose Pre-school Playgroup Annual Report & Financial Statements For the Year Ended 30" April 2025
The Trustee’s of Lochside Montrose Pre-school Playgroup present their report and financial statements together with the Independent Examiners report for the year ended 30" April 2025.
Charity Name Lochside Montrose Pre-school Playgroup Charity Number SC037893 Principal Address Lochside Community Lounge
Lochside School
Montrose
DD10 9AN
Current Trustees
Others during period
Independent Examiner a
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Lochside Montrose Pre-school Playgroup Annual Report & Financial Statements For the Year Ended 30" April 2025
TRUSTEES’ ANNUAL REPORT
STRUCTURE GOVERNANCE AND MANAGEMENT
Governing Document
Lochside Montrose Pre-school Playgroup is a charitable unincorporated association registered in Scotland in March 2007 and the purposes and administration arrangements are set out in our constitution. The trustees are presented on Page 1.
Appointment of Trustees
Trustees are appointed at the Annual General Meeting and trustee vacancies can be co-opted throughout the year. The following office bearers are elected Chair, Vice Chair, Secretary, and others as appropriate. Trustees serve no more than a three-year period.
Organisation Structure
There is a board of trustees including a management committee. Regular Trustees meetings take place during the year.
OBJECTIVES & ACTIVITIES
The aim of the group is to advance the education and social development of pre-school children with the emphasis on the play experience. In furtherance of this aim the group will provide safe and satisfying group play and learning and encourage other charitable activities through which the parents may support the development of children.
To provide accommodation and equipment; to raise money to pay for the groups activities; to purchase or take on lease, hire or otherwise acquire property or rights which are suitable for the group’s activities; to improve manage develop or otherwise deal with all or any part of the property and rights of the group; to employ staff as are considered appropriate; to liaise with other voluntary sector bodies, local authorities and other bodies, all with a view to furthering the group’s activities, to accept grants, donations and legacies of all kinds.
ACHIEVEMENTS & PERFORMANCE
AsWe wewerewrapped thrilledup to the hearterm, the wonderfulwe bid a fond newsfarewell of baby(for now!) to Lisaarrival,as she Congratulationsbegan her maternity aesleave. her family! |S already been added to our playgroup waiting list for when he turns two, so we’re looking forward to welcoming him properly in the future. To ensure continuity dieing IE steers, we were fortunate to welcome a fantastic new team member, eeknowledge, and a passion us as a newlyfor working qualifiedwith Early years young children. practitioner, bringing fresh enthusiasm, current This term also marks second year as manager, and we are delighted with the positive impact she continues to have on the playgroup. Under her leadership, the setting has gone from strength to strength, with an increasingly strong reputation in the community. Our waiting list continues to grow each month, largely thanks to glowing word-of-mouth recommendations from current families.
We were also pleased to welcome several new families to the playgroup this term. It’s been wonderful to expand our connections within the local community and embrace a growing diversity of backgrounds, cultures, and experiences, which enriches our setting for everyone.
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Lochside Montrose Pre-school Playgroup Annual Report & Financial Statements For the Year Ended 30" April 2025
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TRUSTEES’ ANNUAL REPORT ALACHIEVEMENTSVE NES &PERFORMANCEPERFORMANCE Cont’dCont'd Throughout the term, the children have continued to make fantastic developmental progress. Many have started to prepare for the transition to nursery or school, adjusting to new routines and developing key skills such as independence, turn-taking, and sharing. We're incredibly proud of how much they’ve all grown in confidence and ability.
In line with our commitment to continually improving how we support and record each child's learning journey, we’ve upgraded our technology. We are now using digital learning journals, which allow us to document and share children’s learning and development more efficiently and meaningfully.
A highlight of the term was hosting our first-ever raffle, which was a big success! We raised a fantastic amount of money, which has already allowed us to purchase a brand-new children’s sofa for our quiet area. We're also in the process of selecting additional resources to further enhance our environment and spark even more curiosity and engagement among the children.
As always, we thank our families for their continued support, and we look forward to another exciting term ahead!
FINANCIAL REVIEW
Overview
rhe results for the period are set out in the attached accounts. The total income for the year was £99,325(2024 £83,066). The total expenditure was £86,792(2024 £76,137). The results show a surplus of £12,533(2024 surplus £6,929). Leaving unrestricted funds of £52,286 and restricted funds of £nil total funds remaining are £52,286.
Reserves Policy
he reserves are unrestricted funds.
here is a different reward bank account opened which holds reserves of £20,492. This will cover either running costs or redundancy.
rhe trustee’s reserves policy is to use any reserves to further the objects of the association, the trustees are responsible for the strategic direction and planning of the charity.
APPROVAL
This report was approved by the trustees on the 26" August 2025 and signed on their behalf by:
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LOCHSIDE MONTROSE PRE-SCHOOL PLAYGROUP S$C037893 INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
I report on the accounts ofthe charity for the period ended 30" April 2025 which are set out on pages 6- 10.
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 Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity Trustees consider that the audit requirement of the Regulation 10(1) (d) 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 to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
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 and audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
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Which gives me reasonable cause to believe that in any material respect the following requirements have not been met: - To keep accounting records in accordance with Section44 (1) (a) or the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - To prepare accounts with accord with the accounting record and comply with Regulation 9 of the 2006 Accounts Regulations.
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To which, in my opinion, attention should be drawn in order to enable a proper understanding ofthe Accounts to be reached.
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Lochside Montrose Pre-school Playgroup Annual Report & Financial Statements For the Year Ended 30" April 2025
STATEMENT OF RECEIPTS & PAYMENTS
| 2025 | 2025 | 2025 | 2024 | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Unrestricted | Restricted | Total | Total | |
| Receipts | ||||
| Trading | 99,103 | 0 | 99,103 | 82,828 |
| Interest | 222 | 0 | 222 | 221 |
| Other Charitable Activities | 0 | 0 | 0 | 17 |
| TOTAL RECEIPTS | 99,325 | 0 | 99,325 | 83,066 |
| Payments | ||||
| Activities | 7,101 | 0 | 7,101 | 4,041 |
| Trading | 79,491 | 0 | 79,491 | 71,896 |
| Governance | ||||
| Independent Examination | 200 | 0 | 200 | 200 |
| TOTALPAYMENTS | 86,792 | 0 | 86,792 | 76,137 |
| Surplus/Deficitforperiod | 12,533 | 0 | 12,533 | 6,929 |
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Lochside Montrose Pre-school Playgroup Annual Report & Financial Statements For the Year Ended 30" April 2025 <n eeseeeennneseseseennesnesaneseeeeesneseseeesenenmasennnns
| STATEMENT OF BALANCES Pa aN RR onoch nd |
oc | oc | eeeee | eeeee | eeeee |
|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | ||
| 2 | 2 | £ | £ | ||
| Unrestricted Funds Reconciliation |
Restricted | Total | Total | ||
| Balance as at 01 May | 39,753 | 0 | 39,753 | 32,824 | |
| Surplus/Deficit | 12,533 | 0 | 12,533 | 6,929 | |
| 52,286 | 0 | 52,286 | 39,753, | ||
| Bank & Cash Balances | |||||
| Balance Main Account |
31,605 | 0 | 31,605 | 19,682 | |
| Reward Account | 20,493 | 20,493 | 20,071 | ||
| Cash Petty Cash |
188 | 0 | 188 | 0 | |
| 52,286 | 0 | 52,286 | 39,753 | ||
| Liabilities | |||||
| Independent Examination Fee | 200 200 |
07 oO |
. | 200 200 |
These accounts were approved by the Trustees on the 26" August 2025 and signed on their behalf by:
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Lochside Montrose Pre-school Playgroup Annual Report & Financial Statements For the Year Ended 30" April 2025
NOTES TO THE ACCOUNTS
- Basis of Preparation
These accounts have been prepared on the Receipts and Payments basis in accordance with:
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a) The Charities & Trustees Investment (Scotland) Act 2005
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b) The Charities Accounts (Scotland) Regulations 2006 (as amended).
There have been no changes to the preparation or to the previous year’s accounts.
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Fund Accounting
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a) Unrestricted funds are those that may be used at the discretion of the committee in furtherance of the objects of the charity.
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b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for a specific purposes.
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c) Any purposes are set out below in the further notes
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Taxation
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a) The charity is not liable to corporation tax or capital gains tax on its charitable activities
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b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.
4. Transactions with trustees and related parties
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a) No remuneration was paid to trustees or any persons connected with them during the years (2024-2025:£nil)
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b) No travelling expenses were reimbursed to trustees this year or last annual period.
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Lochside Montrose Pre-school Playgroup Annual Report & Financial Statements For the Year Ended 30" April 2025
NOTES TO THE ACCOUNTS cont’d
- Movement in Funds
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As at As at
31/03/2024 Receipts Payments 31/03/2025
£ £ 2 £
Unrestricted Funds
General Fund 39,753 99,325 86,792 52,286
39,753 99,325 86,792 52,286
Restricted Funds
00
00 0 0
Total Funds 39,753 99,325 86,792 52,286
Purpose of Funds
General Fund Unrestricted funds for any charitable purpose
Restricted Restricted by funder or specific request from donators
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