Dunning Stepping Stones: Trustees Report August 2022 (SCIO SC046545) In 2020, the Members of Dunning Stepping Stones agreed that it should begin the process of winding up its business and the charity, and passed responsibility to this to the Management Commitee. Since then, the Management Commitee has overseen the closure of the nursery, the sale of many assets accrued during the years it operated, removed itself from the building in Dunning that it completed in the coming months. This Trustees’ Report covers therefore the extended period 1 December 2020 – 31 August 2022. ## Sale of assets and Income and Expenditure Account to 31 August 2022. and Expenditure Account to 30 November 2021. The updated Account atached to this report is a ## Trustees Trustees at 31 August 2022 is appended to this report. ## Next steps on a “legacy” of Stepping Stones rather than just trying to divide up a “pot” of cash’ [extracts from believes are appropriate recipients of the remaining assets of the charity. The Commitee will ## **, on behalf of the Trustees** 31 August 2022 Register of Trustees Trustee 1 Name Address Date of Appointment 22 February 2022 Chair Office the Trustee holds in the SCIO Was the trustee appointed by OSCR NO under Sec�on 70A of the 2005 Act? Date on which he/she ceased to be a charity trustee N/A |Trustee 2|| |---|---| |Name|| |Address|| |Date of Appointment
|22 February2022| |Ofce the Trustee holds in the SCIO|Member of Management Commitee| |
Was the trustee appointed by OSCR
under Sec�on 70A of the 2005 Act?|NO| |Date on which he/she ceased to be a charitytrustee|N/A| |Trustee 3|||| |---|---|---|---| |Name|||| |Address|||| |Date of Appointment
|22 February2022||| |Ofce the Trustee holds in the SCIO|Member of Management Commitee||| |
Was the trustee appointed by OSCR
under Sec�on 70A of the 2005 Act?|NO||| |Date on which he/she ceased to be a charitytrustee|N/A||| |Trustee 4||| |---|---|---| |Name||| |Address||| |Date of Appointment
|22 February2022|| |Ofce the Trustee holds in the SCIO|Member of Management Commitee|| |
Was the trustee appointed by OSCR
under Sec�on 70A of the 2005 Act?|No|| |Date on which he/she ceased to be a charitytrustee|N/A|| ## **Dunning Steping Stones Pre School Group Income and Expenditure Account for Period Ending 31 August 2022** |**Income**
Fees - funded
Fees - unfunded (inc snack)
Fundraising
Milk Refund
Other|**2021**
**2020**
**£**
**£**
-
£
21,032.00
£
-
£
2,952.87
£
-
£
1,521.00
£
-
£
-
-
£
93.26
£
-
£
25,599.13
£| |---|---| Bank balance as at 30.11.20 £ 31,303.77 Less unpresented payments -£ 5,000.13 Cash balance as at 30.11.20 £ 25.85 £ 26,329.49 Cash Movement £ - Surplus/(Deficit) £ - |||| |---|---|---| |**Expenditure**
Care Commission/Insurance
Cleaning
Office Expenses
Food & Drink
HMRC
Pension
Maintenance and Cleaning
Petrol
Fundraising
Play Equipment
Heat & Light & Rent
Wages
Training
Professional Fees
Advertisting
Other
Bank balance as at 31.08.22
Cash balance as at 31.08.22|**2021**
**£**
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
-
£
26,329.49
£
-
£
26,329.49
£|**2020**
**£**
157.00
£
1,076.00
£
439.38
£
698.30
£
147.90
£
106.20
£
289.12
£
-
£
-
£
282.66
£
3,257.47
£
21,549.58
£
-
£
600.00
£
-
£
1,210.71
£| |||29,814.32
£| |||| **Independent Examiner**[1] s Report to the Trustees of Dunning Stepping Stones Pre-School **Group** I report on the accounts of the charity for the period ended 31 August 2022. ## **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 (as amended}. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 cot11e to my attention. ## **Basis** of **independent** examiner's **statement** My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the ac.counting records kept by the charity and a comparison of the accounts presented with those records. It also inctudes 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 my examination, no matter has come to my attention 1. **me** which gives reasonable cause to believe that in any material respect the requirements: - to keep accounting **records** in **accordance wi1h** Section 44(1) (a) of the 2005 Act and **Regulation 4 of the 2006** Accounts Regulations - • to prepare **accounts** \vhich accord with the accounting records and comply vnth Regulation 9 - of the 2006 Accounts Regulations have nol been met, or 2. to which, **in** my **in opinion, attention should** be drawn **orde** to **enable a proper understanding** of the to **be reached • accounts** 30 September 2022 •