3 

- — eter rer etait ta ttc OE NIE II DN . APPENDIX 3 Bicbewtt« Scottish Charity Regulator a £ independent examiner’s report on the accounts Se Report to the Charity name ee EE. | Se trustees/members of | EAST CRAIGS PLAYGROUP | SS meee : Registered charity SC042321 | penne number — | Remar Seta: <a = On the accounts ofthe Period start date | Ss | | Period end date fe. eae charity forthe period _ Day == ~=Month —_—_—Year 3 **_** Day | Month =| _—‘Year | eeee p14 | Aug. 2025 — 27 June 2028 —— Set out on pages | 55 (remember to include the page oa," hoe ete | pumbers of additional sheets) | MT ae te oe oaeilitise ot _ The charity's trustees are responsible for the preparation of the accounts in accordance —— frusteanand ovaries _ with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the : SS Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees | : | consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations | em 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. | ween Basis of independent _ My examination is carried out in accordance with Regulation 11 of the 2006 Accounts ar examiners statement Regulations. An examination includes a review of the accounting records kept by the : sheet _ 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 es _ explanations from the trustees concerning any such matters. The procedures undertaken — sas : _do not provide all the evidence that would be required in an audit and, consequently, | do — a0 Independent | | not express an audit opinion on the view given by the accounts. ! , examiner’s _ In the course of my examination, no matter has come to my attention fothertharn+hate at statement | cisetosed or the attached-page-}— | ~ | 1. which gives me reasonable cause to believe in any material respect the | : requirements: | : : | ¢ to keep accounting records in accor ance with section 44(1) (a) of the 2005 Act and © = to prepare accounts which accord with the accounting records and comply with : , ep” Regulation 4 of the<a Regulations, and | Regulation 9 of 006 Accounts Regulations | 7 have not been met, or | — ; 2. to which, in my opinion, attention should be drawn in order to enable a proper | nderstanding of the accounts tobereached. = = _ Signed: | ‘Date = 2% lob | VE = Relevant professional qualification(s) or body — | | (if any): Address: oe eee | os “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 = Bee following page. — 

| 

: 

= 

East Craigs Playgroup Trustees Annual Report 2024 - 2025 of The ab : above Trustees have approved the accounts which have been prepared and signed | Signed on behalf of the Trustees: Background of East Craigs Plavgrou | “ae Cralgs Playgroup is a small, locally run Playgroup. It offers places for children aged 2 years and 3 months to 5 years old. We open between 9.15-am-11.1 5am. Monday to Friday, Our maximum number of children is 20 per day. ne are an un-Incorporated association that has self-appointed committee members from the parent body. We also have a management committee of existing and past parents, this committee includes our chairperson. sth charge £12 per 2 hour session and as a charity rely heavily on fundraising to enable the ay to day functioning of the Playgroup. (Playgroup Manager) (Chairperson) [Anditor) East Craigs Playgroup aims to provide a safe fun environment for the children to experience a variety of play, develop skills and make friends through free play, games, stories, songs and gathering together for snack. East Craigs Playgroup 2024- 2025 Our 4 permanent staff remain. We also have one member of staff, who comes in as the numbers of children increase, therefore complying with adult to child ratios. East Craigs Playgroup role of children has remained steady throughout this year enabling us | to fluctuate between staying on an even keel and operating at a small surplus of funds. As a non-profitable business and charity, we use any surplus funds to enable the children to experience new opportunities, allow our Playgroup team to develop their learning through EYS courses and replace Playgroup equipment. The children of East Craigs Playgroup have been enjoying imaginative play through a variety | of areas, for example, our Home area, Shop/Café area, Transport area, as well as the Dressing up / Roleplay. The children have been enjoying creative experiences through painting, drawing, gluing, collage, playdough, and music. Every morning is full of fun and learning then it concludes with sing-a-long music session and then a quiet story time. ae As a Playgroup we have had several fundraisers throughout this year 2024 — 2025. We esa organised an Art Gallery just before Christmas, where our Playgroup children created their, ie own masterpieces and then we sold them to their families. We also have organised a Sponsored Teddy Bear Walk and Picnic for the children. This was extremely well supported by our Playgroup families. We have also been extremely fortunate to be one of the TESCO’s chosen community charities and we received £500 from them. And finally, we were extremely fortunate this year to be the beneficiaries of money from a local business SWECO and we received £500 from them too, so with the funds raised, we have been able to have our Christmas Party with a special visit from Santa, as well as replenishing i Rae cae. f : courses throughout equipment the academic and year. toys.AsAnda Playgroup also, as a stte **a** ffm **we** likeregularly to attendattendeecourses so ewtha eyp 

| 


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Enter SC No. below 

APPENDIX 2 

Enter charity name below 

**SC042321** 

||||||||||||||||||||**SC042321**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Receipts andpayments accounts**||||||||||||||||||
||||||Period start date||||||||Period end date|Period end date||||||
||**For the period**<br>**from**||14<br>Day|14|14<br>August<br>Month||||2024<br>Year|**to**|Day<br>27||Month<br>June||||Year<br>2025|||
|**Section A Statement of receipts and payments**||||||||||||||||||||
||**Unrestricted**<br>**funds**||**Restricted**<br>**funds**||||**Expendable**<br>**endowment**<br>**funds**||||**Permanent**<br>**endowment**<br>**funds**||||**Total funds**<br>**current period**||||**Total funds last**<br>**period**|
||**to nearest £**||**to nearest £**||||**to nearest £**||||**to nearest £**||||**to nearest £**||**to nearest £**||**to nearest £**|
|**A1 Receipts**||||||||||||||||||||
|Donations|**927**||||||||||||||**927**|**927**|**927**||**3,828**|
|Legacies|||||||||||||||**-**|**-**|**-**|||
|Grants|||||||||||||||**-**|**-**|**-**|||
|Receipts from fundraisingactivities|**1,924**||||||||||||||**1**|**1**|**1,924**||**3,383**|
|Gross tradingreceipts|**28,837**||||||||||||||**28**|**28**|**28,837**||**24,141**|
|Income from investments other than||||||||||||||||||||
|land and buildings|||||||||||||||**-**|**-**|**-**|||
|Rents from land & buildings|||||||||||||||**-**|**-**|**-**|||
|Gross receipts from other charitable||||||||||||||||||||
|activities|||||||||||||||**-**|**-**|**-**|||
||||||||||||||||**-**|**-**|**-**|||
|**_A1 Sub total_**|**_A1 Sub total_               31,688**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**31,688**|**31,688**|**31,688**||**31,352**|
|**A2 Receipts from asset &**||||||||||||||||||||
|**investment sales**||||||||||||||||||||
|Proceeds from sale of fixed assets<br>Proceeds from sale of investments<br>**_A2 Sub total_                         -**<br>**-**<br>**-**<br>**_Total receipts_                31,688**<br>**-**<br>**-**<br>~~——=~~|||||||||||**-**<br>**-**|**-**<br>**-**|**-**<br>**-**||**-**<br>**-**<br>**-**<br>**31,688**|**-**<br>**-**<br>**-**<br>**31,688**|**-**<br>**-**<br>**-**<br>**31,688**|**-**<br>**31,352**<br>~~—~~||
|**A3 Payments**||||||||||||||||||||
|Expenses for fundraising activities|||||||||||||||**-**|**-**|**-**|||
|Gross trading payments|**28,261**||||||||||||||**28**|**28**|**28,261**||**26,746**|
|Investment management costs|||||||||||||||**-**|**-**|**-**|||
|Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||||||
|activities|||||||||||||||**-**|**-**|**-**|||
|Grants and donations||||||||||||||||||||
||||||||||||||||**-**|**-**|**-**|||
|Governance costs:||||||||||||||||||||
||||||||||||||||**-**|**-**|**-**|||
|Audit / independent examination|||||||||||||||**-**|**-**|**-**|||
|Preparation of annual accounts|||||||||||||||**-**|**-**|**-**|||
|Legal costs|||||||||||||||**-**|**-**|**-**|||
|Other|Other|||||||||||||||||||
||||||||||||||||**-**|**-**|**-**|||
||||||||||||||||**-**|**-**|**-**|||
|**_A3 Sub total_ **|**28,261**||**-**|**-**|**-**||**-**|**-**|**-**||**-**|**-**|**-**||**28,261**|**28,261**|**28,261**||**26,746**|
|**A4 Payments relating to asset and**||||||||||||||||||||
|**investment movements**||||||||||||||||||||
|Purchases of fixed assets<br>Purchase of investments<br>**_A4 Sub total_                          -**<br>**-**<br>**-**<br>**_Total payments_                28,261**<br>**-**<br>**-**<br>~~—————~~|||||||||||**-**<br>**-**|**-**<br>**-**|**-**<br>**-**||**-**<br>**-**<br>**-**<br>**28,261**|**-**<br>**-**<br>**-**<br>**28,261**|**-**<br>**-**<br>**-**<br>**28,261**||**-**<br>**26,746**|
|**_Net receipts / (payments)_**<br>**A5 Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**3,427**<br>**-**<br>**-**<br>**3,427**<br>**-**<br>**-**<br>~~———~~||||||||||||**-**<br>**-**||||**3,427**<br>**-**<br>**3,427**||**4,606**<br>**4,606**|



APPENDIX 2 

**SC042321** 

**-** 

## **Section B Statement of balances** 

|**Categories**<br>**Signed by one or two trustees**<br>**on behalf of all the trustees**<br>**B3 Other assets**<br>**B5 Contingent liabilities**<br>**B4 Liabilities**<br>**B1 Cash funds**<br>**B2 Investments**|**Details**|**Unrestricted**<br>**funds**<br>**to nearest £**<br>**4,606**<br>**3,247**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|---|---|
||Cash and bank balances at start of year||||||**4,606**||**5,468**|
||Surplus / (deficit) shown on receipts and<br>payments account||||||**3,247**||**2,168)**<br>**(**|
||||||||**-**|||
||||||||**-**|||
||**Cash and bank balances at end of year**<br>(Agree balances with receipts and payments<br>account(s))<br>**Details**|**7,853**|**-**|**-**|**-**||**7,853**||**3,300**|
|||-                 180|-|<br>-<br>**Fund to which**|<br>-<br>**asset belongs**||-                180<br>**Market valuation**<br>**to nearest £**||-             6,774|
||||||||||**Last year**<br>**to nearest £**|
|||||||||||
|||||||||||
|||||||||||
|||||||||||
|||||||||||
||**Details**||**Fund to which**|**asset belongs**|**Total**<br>**Cost (if available)**<br>**to nearest £**||**-**||<br>**-**|
||||||||**Current value (if**<br>**available)**<br>**to nearest £**||**Last year**<br>**to nearest £**|
|||||||||||
|||||||||||
|||||||||||
|||||||||||
|||||||||||
|||||||||||
|||||||||||
|||||||||||
|||||||||||
||**Details**|||**Total**<br>**-**<br>**Fund to which liability relates**|**-**||<br>**-**||<br>**-**|
||||||||**Amount due**<br>**to nearest £**||**Last year**<br>**to nearest £**|
|||||||||||
|||||||||||
|||||||||||
|||||||||||
|||||||||||
||**Details**|||**Total**<br>**Fund to which liability relates**|||**-**||**-**|
||||||||**Amount due**<br>**(estimate)**<br>**to nearest £**||**Last year**<br>**to nearest £**|
|||||||||||
|||||||||||
|||||||||||
||**Signature**|||**Total**<br>**Print Name**|||**-**||<br>**-**|
||||||||||**Date of**<br>**approval**|
||||||||||25.06.2025|
||||||||||25.06.2025|
|||||||||||



/ Statement of balances 

December 2007 

2 

APPENDIX 2 

**SC042321** 

## **Section C Notes to the Accounts** 

**C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ 

We are a non profit charitable Playgroup.  Our income comes from FEES, FUNDRAISERS and DONATIONS.  Our main expense are WAGES and RENT with day to day expenses for snacks, arts and crafts supplies.  We make an annual payment  to Early Years Scotland to cover our INSURANCE and MEMBERSHIP. 

## **C2 Grants** 

## **C3a Trustee remuneration** 

## **C3b Trustee remuneration - details** 

|**Type of activity or project supported**|**Individual /**<br>**institution**|**Number of grants**<br>**made**<br>**£**|**Number of grants**<br>**made**<br>**£**|
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
|||**Total**|**-**<br>|
|||||
|If no remuneration was paid during the period to any charity trustee or person connected to<br>a trustee cross this box (otherwise complete section 3b)||||
|**Authority under which paid**|||**£**|
|Manager wages||||
|||||
|||||
|||||
|||||



**C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) 

## **C4b Trustee expenses - details** 

## **C5 Transactions with trustees and connected persons** 

||**Nature of transaction**|**Number of**<br>**trustees**<br>**£**|**Number of**<br>**trustees**<br>**£**|
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
|**Nature of relationship**||**Transaction**<br>**amount (£)**<br>**Balance**<br>**outstanding at**<br>**period end (£)**||
|||||
|||||
|||||
|||||
|||||



## **C6 Other information** 

/ Notes 

December 2007 

3 

APPENDIX 2 

For full disclosure WAGES - £25,008.00 and our OTHER EXPENSES £3,254.00 

/ Notes 

December 2007 

4 

APPENDIX 2 

**SC042321** 

## **Additional analysis (1)** 

## **Analysis of receipts and payments** 

## **1 Donations** 

|**1 Donations**|**1 Donations**|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**Unrestricted**<br>**funds**<br>**to nearest £**||**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**||**Total last period**<br>**to nearest £**|
|TESCO||**375**|||||**375**|||
|Donations from families||**52**|||||**52**||**39**|
|SWECO||**500**|||||**500**|||
|Co-op|||||||||**1,535**|
|Little Reindeer|||||||**-**||**2,246**|
|**Total**<br>**2 Grants**||**927**||**-**|**-**|**-**|**927**||**3,820**|
|||**-**<br>**Unrestricted**<br>**funds**<br>**to nearest £**||**-**<br>**Restricted funds**<br>**to nearest £**|**-**|**-**|**-**<br>**Total current**<br>**period**<br>**to nearest £**||**reference**<br>**Total last period**<br>**to nearest £**|
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**||**-**||**-**|||**-**||**-**|
|||**-**||**-**|||**-**||**-**|



## **3  Gross receipts from other charitable activities** 

|||**Unrestricted**<br>**funds**<br>**to nearest £**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|---|---|
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**||**-**||**-**|**-**|**-**|**-**||**-**|
|||-||-|-|-|-||-|



## **4  Payments relating directly to charitable activities** 

|||**Unrestricted**<br>**funds**<br>**to nearest £**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted funds**<br>**to nearest £**|**Expendable**<br>**endowment**<br>**funds**<br>**to nearest £**|**Permanent**<br>**endowment**<br>**funds**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total current**<br>**period**<br>**to nearest £**|**Total last period**<br>**to nearest £**|
|---|---|---|---|---|---|---|---|---|---|
||||||||**-**|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br>||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**||**-**||**-**|**-**|**-**|**-**||**-**|
|||-||-|-|-|-||-|



Additional notes (1) 

December 2007 

APPENDIX 2 

## **SC042321** 

## **Additional analysis (2)** 

|**Receipts**<br>**5  Breakdown of unrestricted funds**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 1 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 2 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 3 - enter**<br>**name of fund**<br>**below**|**Unrestricted**<br>**fund 4 - enter**<br>**name of fund**<br>**below**|**Total**<br>**unrestricted**<br>**funds**|**Total**<br>**unrestricted**<br>**funds last**<br>**period**|
|---|---|---|---|---|---|---|---|
|Donations||||||**-**||
|Legacies||||||**-**||
|Grants||||||**-**||
|Receipts from fundraisingactivities||||||**-**||
|Gross tradingreceipts||||||**-**||
|Income from investments other than land and buildings||||||**-**||
|Rents from land & buildings||||||**-**||
|Gross receipts from other charitable activities||||||**-**||
|**_Sub total_**<br>**Receipts from asset & investment sales**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
|Proceeds from sale of fixed assets||||||**-**||
|Proceeds from sale of investments||||||**-**||
|**_Sub total_**<br>**_Total receipts_**<br>**Payments**|**-**||**-**|**-**|**-**|**-**|**-**|
||**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
|Expenses for fundraisingactivities||||||**-**||
|Gross trading payments||||||**-**||
|Investment management costs||||||**-**||
|Payments relatingdirectlyto charitable activities||||||**-**||
|Grants and donations||||||**-**||
|Governance costs:||||||**-**||
|Audit / independent examination||||||**-**||
|Preparation of annual accounts||||||**-**||
|Legal costs||||||**-**||
|||||||**-**||
|||||||**-**||
|**_Sub total_**<br>**Payments relating to asset and investment**<br>**movements**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**<br>**_Total payments_**<br>**_Net receipts / (payments)_**<br>**Transfers to / (from) funds**<br>**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||-||
||**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
||**-**||**-**|**-**|**-**|**-**|**-**|
|||||||||
|||||||**-**||
|||||||||
||**-**||**-**|**-**|**-**|**-**|**-**|
|||||||cross ref error||
|**Nature and purpose of funds**||||||||
|||||||||



Additional notes (2) 

December  2007