Charity Reglstration No. SC038717 ISGotland)
Company Rggistratlon No. SC391fj27 (Scotland)
MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

MINNIGAFF COMMUNITY NURSERY
{A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trusteos
H Evans - Chair
K Stevens- Treasurer
T McDonald
A McKie
S Phillips
IAppointed 19 November 20241
{Appoinled 18 November 20251
Manageres8
S Drysdale
Administrator
C Mc¢ore
Charity number
SC038717
Company number
SC391827
Registsred offlce
Minni9aff Primary School
McGregor Drive
Minnigaff
Newton Stewart
DG8 6PE
Independent examlner
Lesley Camochan 8Acc CA ITP
Mgntpelier Pr¢fessional (Galloway) Limited
1 Dashwood Square
Newton Stewart
OG8 6EQ
Bankers
Bank Of Scotland PIC
PO Box 17235
Edinburgh
EH11 IYH

MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Trustees, report
Independent examineffs report
Statement of financial activities
Balance 8heet
Notes to the financial ststemenl¥
7-14

MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 OCTOBER 2025
The Trustees present their annual report and financial statements for the year ended 31 October 2025.
The financial statements have been prepared in accordance wth the accounting policies set out in note 1 to the
financial ststements and comply wth the Charity's governing document, the Companies Act 2006. FRS 102 'The
Finanual Reporting Stsndard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting
and Reporting by Charities.. Statement of Recommended Practice appIl￿ble to tharities preparing their accoynts
in a¢cordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021..
Objectives and actlvltles
The Charity's objects are lo advance the education and social development of pre-school children wrth the
emphasis on play experience, so that they lake a conslruclive place in the community and also to advance the
education of their p?￿nts and other appropriate person$.
The policies adopted in furtherance of these objects are
To provide safe and satisfying group lay and leaming
To encourage other charitable activities through whlch the parents may support the development of
children
and there has been no change In these durtng the year.
The charity is making progress in fulfilling its aims and objectives.
The trustees have Teferred to the guidance contsined in the Office of the Scottish Charity Regulators general
guidance on public benefit when reviewing their objectives and in planning their future a¢livilie$. In particular. the
trustees consider how planned activities ￿11 contribute to the objectives they have set.
The charity do•$ not di5tr¢bute grants.
Achievgments and perforniance
This year we succeeded in implementing our improvement plan priorib.es of 'partnerships wtth parentslcarers and
local community" and 'develop our outdoor leaming environment. by PTowding varied opportunities for parentsl
carers lo visit the nursery and becomes more invofvetj in what we do. We also updated our outdoor area ￿th
new resou￿$ adding more literacy and numeracy opportunities for the children, We participated in a mock
inspection through D&G Council and an Educational Visitor pllot programme to aid ¢onlinuous improvement
8nd in January 25 we had an Hmle inspection whlch where we received a grade of satisfactory.
Financial review
The charity operated at a 5urplu$ of £39,232 (2024.. £14,490) for the period.
The charity is funded primarily by pla¢es belng purthased by D&G Coun￿1 and by parents.

MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 OCTOBER 2025
Under the requirements of charity law the trustees are obliged to define the charity's policy for holding reseNes.
The intention in establishing this reserves policy is lo ensure the continuation of the ¢harity's activities. The
policy will enable the charty to meet its legal objectives, Pfovide confidence to supporters and donors seeking to
give financial support lo a prudently controlled charity and to ensure that the reserves ar at 8 level sufficient to
discharge all the ¢harity's obli98lions in the event that it should cease operations. A large proportion of the
charity's reseNes are held in bank accounts. 1115 the trustees Considered opinion that in the eV￿t on the charity
aving to cease rfs operations there should be sufficlenl reserves available lo allow the charity's obligations to be
discharged. The reserves which the charity is required lo maintain are tho$e needed to fund ongoing monthly
costs and further development. To this end the trustees have declded that the charity should seek lo have
unrestricted resetves which are not invested in fixed assets (free reserves) of a sum equal tg not Te$5 than Six
months general running costs of he charity (described in the Statement of Financsal Activities as total resources
expended).
At present the free reserves, which amount lo t195,709 rep￿sent approximatety 16 months expenditu￿ in the
event of a significant drop in funding.
Under the charity Constitution, the charity has the power to make any investments which the trustees see fft.
The Trustees have assessed the major rfsks to which the Charity is exposed, and are satisfied that systems are
in place to mitigate exposure lo the major risks.
ture Plans
We wll continue to follow all relevant guidelines to provide a safe and happy environment for all our children,
parentslcarers and staff. This year's improvement plan priorrties are"Planning, Tracking and Monitoring" and
"SeGuring ChiltJr¢n's Progress.. All stakeholders wll be involved to help improve the nursery where needed.
structure. governance and management
The Charty is a company limited by guar8ntee was ￿e0gniSed as a charity In Scotland on 18 September 2007,
Is operated under the rules of its Constitution dated 18 Apdl 2007 and last revised on 10 November 2008.
The Trustees, who are also the diT8Ctors for the purpose of company law, and who served during the year and up
to the date of signature of the financial statements were..
H Evans - Chair
K Stevens- Treasurer
T McDonald
V Henry
A Fiskin
A Vvhite
A McKie
S Phillips
{Resigned 3 JLÉIY 2025)
(Resigned 19 November 20241
(Appointed 19 November 2024 and resigned 3 July 2025)
(Appointed 19 November 20241
IAppoinled 18 NOVem￿r 20251
The charfty's strategy and objectives are sel and reviewe(I by the trustees {Managemenl Committee).
Directors are appointed at each AGM.
None of the Trustees has any bèneficial interest in the company. All of the Trustees are members of the company
and guararbtee to contribute £1 in the event of a wnding up.
The trustees h8ve delegated the day lo day rnanagement of the charity to the rnanageress. The trustees are
elected and co-opted from the membership under the terms of the C¢nslitution. Their indu¢tion is handled by
s¢le¢ted trustee5 and the manageress, and involves discussions in respect of the current and tsjture aclvttles of
the organisation and a review of the accounts and trustee minute5.

MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 OCTOBER 2025
Statomant of Trustees, respon$lbilities
The Trustees, who are 8lso the directors of Minnigaff Community Nursery for the purp¢Jse of company law, are
responsible for PTeparing the TTuslees' Report and the financAal ststemenls in accordance wrth applicable law
and United Kingdom Accounting Standards (United Klngdom Generally Accepted Accounting Practice).
The Twstees. report was approved by the Board of Trustees.
H Evans- Chalr
Dated.. 13 May 2026
HdEI fycLVJ

MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF MINNIGAFF COMMUNITY NURSERY
I report on the finan¢ial ststements of the Charity for the year ended 31 October 2025, which are sel out on
pages 5 to 14.
Respective rnsponsibllltles of Tru$tses and examiner
The charity's trustees (who are also the directors of the company for the purposes of Company lawl a
responsible for the preparation of the accounts in accordance wlh the tems of the Charities and Tnjsleo
Investment {Scollandl Act 2005 and tho Charities A¢Gounts (Scotlandl Regulations 2006. The charity trustees
consider Ih8t the audit reqU1￿ment of Regul8ts"on 10{11 (al lo Ic} of the 2006 Accounts Regulations does not
apply. It Is my responsibility lo examine the accounts as ￿qUired under section 44111 {cl of the Act and lo stste
whether particular matters have corne to my attention.
Basls of indep9ndent examin•r's report
My examin?lion was carrTed out in aceordance with Regulation 11 of the 2006 Accounts Regulations. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented wlh those records. It also includes consideration of any unusual items or disclosures in the aceoLinls
and seeking explanats.ons from you as trustees ￿nCernIng any such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit and ￿nseqUentlY I do not express an au(It opinion on
the view given by the 8ccounts.
Independent examiner's statoment
In connection with my examination, no matter has come to my attention..
la> which gives me reasonable cause to believe Ihal in any material respect the requlrements..
{1} to keep accounting re¢ords in accordance wth Sectign 44111 (al of the 2005 Act and regulation 4 of
the 2006 Accounts Regulations.
lill lo prepare accounts which accord wlh the accounting records and comply wth Regulation 8 of the
2006 A¢￿Unts Regulation3
have not been mel or
Ibl lo which, In my opinion, attention should be dra¥￿ in order to enable a propef understanding of tt
financial statements to be reached.
Lesley Camochan 8A¢c CA ITP
Montpelier Professional {Gallowayl Limfted
1 Dashwood Square
Newton Stewart
DG8 6EQ
Dated.. 13 May 2026

MINNIGAFF COMMUNITY NURSERY
{A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2025
Unrestrlctsd
funds
2025
Unrestrictsd
funds
2024
Nots8
Income from:
Donations and legacies
Charitsble activities
Other trading adivities
1.200
177,520
3,154
138,816
1,647
Total income
181,874
140,463
Expendlture on:
Charitable activities
142,642
125,973
Net incomo and moyomgnt in funds
39,232
14,490
Reconciliation of funds:
Fund balan￿5 at 1 November 2024
157,470
142,980
Fund balanc•$ at 31 October 2025
196,702
157,470
The 5tstement of financial activthes includes all gains and losses recognised in the year. All income and expenditure
deNve from continuing a¢tivilies.

MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
ASAT31 OCTOBER 2025
2025
2024
Notes
Fixed assets
Tangible assets
11
993
1,635
Current assots
Cash al bank and In hand
197.803
157,304
Creditorn: amounts falling due within
one year
12
12,094)
{1,489}
Net ¢urrent assets
195,709
155.835
Total 888ets less current Ilabllltles
196,702
157.470
The funds of thè Chartty
Unrestricted funds
14
196,702
157,470
198,702
157.470
The company Is entitled lo the exemption from the audit requirement contained in section 477 of the Companles Acl
2006. for the year ended 31 October 2025.
The directors ackn￿edge their responsibilities for complying with the requirements ol tr*e Companies Act 2006
wth ￿sPeCt to accountsng record8 and the prepara￿On of financial slalemenls.
The members have not required the company lo obtsin an audit of its financial statements for the year in question in
accordance wth section 476.
These financial statements have been prepared in accordance wth the provisions applicable to companie$ Subject
to the small companies regime.
The financial ststements were approved by the Trustees on 13 May 2026
H Evans - Chair
Trustse
K Stevens- Treasurer
Trustse
ALLLJI

MINNIGAFF COMMUNITY NURSERY
{A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Accounting pollcles
Charity inforniation
Minnigaff Cornmunity Nursery is a PTivate Company limited by guarantee incorporated in Scotland. The
registered office is Minnigaff Primary School, McGregor Drive, Minnigaff, Newton Stewart, DG8 6PE.
1.1 Basls of propardtlon
The finanual statements have been prepared in accordance wth the Charity's goveming document, the
Companies Act 2006, FRS 102 'The Financial Reporting Standard applic4ble in the UK and Republic of
Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Stslemenl of Recommended
Practice applicable to charth'es preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Irèland {FRS 102}" The Charity 18 a Public Benefit Entity as thfined by
FRS 102.
The Charity has tsken advantsge of the provisions in the SORP for chartbes not to prepare a ststemenl of
cash flows.
The financial ststements are p￿pared in steding, which is the fvnctional currency of the Charity. Monetsry
amounts in these financial statements are rounded to the nearest £.
The financlal slalements have been prepared under the historical Cost ¢Xsnvention, Imodified to include the
revaluation of freehold properties and to Include investment prope￿e$ and certain flnancial instruments at fair
valuel. The principal accounting pg1i¢ies adopted are set out below.
1.2 Going concorn
Al the time of approving the financial ststemenls. the Trustees have a reasonable expectstion that the Charity
has adequate resources lo continue in operational existence for the foreseeable future. Thus the Tnslees
continue lo adopt the going concem basis of a￿OUnting in preparing the finan¢i81 ststements.
1.3 Charltsblg funds
UnreslriGled fijnds are available for use at the discretion of the Trustees in furtherance of their charEtable
objectives.
Restricted fvnds are subject to specific ¢onditions by donors or grantors as lo how they may be used. The
purposes and use5 of the reslricled funtjs are set out in the notes lo the financial statements.
Endowinent funds are subject to Specific condhions by donors that the capitsl must be maintained by the
Charity.
1.4 Income
Income is recognised when the Charity is legally entitled to il after any perf0mlan￿ Cond￿On9 have been
met, the amounts can be measured reliably, and it is probable that income Mll be re￿]ved.
Cash donations are Tecognised on receipt. Other donations are ￿cOgnised onoe the Charrty has been notified
of the donation. unless performance conditions Tequire deferral of the amount. Income tax recoverable in
relation to donations received under GiftAid or deeds of covenant is ￿¢ogniSed at the time of the donation.
Legacies are recognised on receipt or otherwise if the Chadty has been notified of an impending distribution,
the amount is known. and receipt is oxpeGled. If the amount is not known, the legacy is treated as a
Contingent asset.
1.5 Expenditurn
Resources expended are included in the Slalemenl of Financial Activities on an accwals basi$, inclusive of
any VAT whlch cannot be recovered.

MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
A¢¢ountin9 policies
Icontlnued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cosl and subsequently measured at cost or valuation, net ol
depreciation and any impairnienl1055es.
Depreciation is rec¢gnised so as to write off the cost OT valuation of assets less their residual values over thelr
usefijl lives on the follown9 bases..
Equipment, fixtures and fittings
20% on reducing balance
The gain or loss arising on the disposal of an asset is deterniined as the difference bets￿eert the sale proceeds
and the carrying value of the asset, and is recognised In the statement of financial activities.
1.7 Impairment of fixed assgts
At each ￿pOrting end date, the Charity reviews the carying amounts of Its tangible assets to detemiine
whether there is any indication that those assets have suffered an impairment loss. If any such indiation
exists, the recoverable amoLEnl of the asset is estimated In order lo detsrmine the exlenl of the impairnient
Ioss Irf any).
1.8 Cash and cash equlvalonts
Cash and cash equivalents include cash in hand, deposits held at call wlth banks, other short-tem liquid
investments with orTginal maturities of three months or less, and bank overdrafts. Bank overdrafts are Shown
within borrowings in current liabilities.
Baslc financialassets
Basic finanual a5sels, which include debtors and cash and bank balances, are Inilialty measured at
transaction price including transaction costs and a￿ subSequen￿Y carried at amortised cost using the effective
interest method unless the arrangement conslitules a financing transaction, where the transaction Is
measured al the present value of the fijture receipts dlscounled at a market rate of interest. Financial assets
lassffied as receivable within one year are not amgrtised.
Basle flnanclal liabllftles
8asi¢ financial liabilities, including creditors and bank loans are initially ￿cOgniSed al transaGtion price unless
the a￿angement constitutes a financing transaction, where the debt Instrument is measured at the present
valu¢ of the future payments di$¢ounled at a market rale of interest. Financial liabilrf(ies classified a5 payable
within one year are not amortised.
Debt instruments are subsequently carried at amoTtised ¢0st. using the effectfve interest rate method.
Trade creditors are obligations to pay for goods or services that have been acqulred in the ordinary course ol
operations from suppliers. Amounts payable are classified as current liabilities if payment 1$ due within one
year or les8. If not. they are presented as non-current liabilities. Trade creditors are re¢ognised Initsally al
transaction price and subsequently measured at amortised cost using the effeth've intèrest method.
Doreeognltion of flnancial liabllfties
Financial liabilities a￿ derecognised when the Charity's contrac￿91 obligations expire or are discharged or
ancelled.
1.9 Employee baneffts
The cost of any unused holiday entitlement is re￿gnised in the pethod in which the ¢mployee'5 s¢rvices are
received.
Temilnalion benefits are fecognlsed immediately as an expense when the Charity is demonstrably Gommitted
to t¢minale tho employment of an employee or to provide temiination benefits.

MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Aecountlng pollcles
Icontinuedl
1.10 Retirnment benefits
Payments lo defined contribution retirement benefit schemes are charged as an expense as they fall due.
Income from donatlons and legacies
Unre$trieted UnrestriGtsd
fund$
funds
2025
2024
Donations and g¢fts
1,200
Donations and glfts
Other
1,200
1,200
Grants
Income from charitable •¢tlvtttes
Unrastrtcted
funds
2025
Unrestricted
funds
2024
Nursery fees
Income
177,520
138,816
Charflable tradlng Income
Nursery fee income indudes the followng..
2025
2024
General fees
Parents fees
Council fees
547
72,940
266
10,081
177,520
338.816

MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
In¢ome from other trading actlvltle8
Unrestricted Unrestrlctsd
funds
funds
2025
2024
Fundraising events
3,154
1,647
Expgnditure on charitablo a¢tiYltle$
Running of Running of
nursery
nursery
202S
2024
Direct costs
Stsff costs
Subscriptions
Travelling & tsps
Stsff expenses
Repairs & renewals
129,763
1,361
410
221
4.572
113,902
915
231
555
4,233
136,327
119,836
Sharn of 5UPPOrt and governance co¥ts (see note 61
Support
Govemance
4,410
1,905
4.817
1.520
142,642
125,973
Analysls by fund
Unrestrtcted funds
142,842
125,973
Support costs allocated to activitl•s
Running of
nursery
Totsl
2025
2024
Depreaation
Telephone
Ststr"onary & cleanlng
Sundry supplies
Bank charges
Governanee
642
1,251
1,767
409
953
1.572
1,302
381
1,520
423
1,590
6,315
6,137
10-

MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Net movement In funds
2025
2024
The nel movement in funds 18 ststed after charging1(creditsngl'.
Fees payable for the independent examination of the charity's ffnanclal
ststements
Deprecialior* of owned tangible fixed assets
Loss on disposal ot tangible )Ixed assets
1,590
248
394
1,520
409
Trust•o6
None of the Trustees {or any persons connected with theml received any remuneration or benefrts frum the
Charity during the year.
During the year no Trustee had expenses ￿ImbLtr$ed {2024 nill.
The charity has Trustees Indemnity Insurance in place.
Employ80$
The average monthly number of employees during the year was..
202S
Number
2024
Number
Nursery stsff
Employmgnt costs
2025
2024
Wages and salarles
Other pension costs
127,398
2,365
111,931
1,971
129,763
113.902
The charity considers that tts key management personnel comprise of the Nursery Manager. The total
employment beneffts including employers National Insurance and employer pensron contributions of the key
personnel were £29,42212024.' £26,518>
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The charity is exempt from tsxation on ils activitle$ because all its income is applied for charitable purposes.
11

MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 ocfoBER 2025
11 Tangible fixed assets
Eqwpmeni
and
ffttlnu5
Cost
Al 1 November 2024
Disposals
15.207
14,946}
At 31 October 2025
10,281
Deprp¢iation and Impalrnienl
At 1 November 2024
Dep￿CIall0n charyed in the year
Eliminated in respect of disposals
13,572
248
(4,5521
Al 31 October 2025
9,268
Carrylng amount
At 31 O¢tober 2025
993
At 31 October 2024
1,635
12 Craditors: amounts falling due wtthin one year
2025
2024
Other tsxation and Social security
Accruals and deferred income
1,204
890
681
788
2,094
1,469
13 Retirement benefit 5Ghemes
2025
2024
Defined contribution schemes
Charge to profit or Ios8 in respect of defined ￿ntributiOn schemes
2,365
1,971
The Charity operates a defined ￿ntrIbu￿'0n penslon scheme for all qualifying employees. The assets of the
scheme a￿ held separately from those of the Charty in an independently administered fund.
12-

MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
14 Unrestrict•d funds
The unrestricted funds of the charity comprise the ursexpended balances of donatigns and grants which a
not subject to specific conditions by donors and grantors as to how they may be used. These indude
designated funds which have been set aside out of unrestricted fijnds by the trustee3 for speufic purposes.
At1
November
2024
Incoming Rosourcgs At 31 OCto￿r
resour¢
expended
2025
General fijnds
157,470
181,874
{142.6421
196,702
Prevlous year:
At1
Novgmber
2023
Incoming
resources
Rosources At 31 October
expended
2024
General funds
142.980
140.463
(125,973}
157,470
15 Anatysis of net a$s•ts between funds
Unrestrictsd
funds
2025
At 31 Octohr 2025:
Tangible assets
Current asselsl{liabilities)
993
195,709
196,702
Unrestrfcted
funds
2024
At 31 October 2024:
Tangible assets
Current assetsl(liabilitiesl
1.635
155,835
157,470
16 Company Status
The ¢ompany does not have share capital. It 18 limited by guarantee In the lemis of the Companies Act 2006.
13-

MINNIGAFF COMMUNITY NURSERY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 OCTOBER 2025
17 Ralated party transactions
There were no disclosable related paty transartions during the year (2024- none).
The Trustees donated a total of £NIL (2024.. £NIL) to the Charfty during the year.
14-