BERLOUR 8 CRAIG
LLACHIE P
CHOOL NURSERY
scio
FINAMCIAL STATEMENTS
RECOGNISED CHARITY NUMBER: SC047098
Pre
ared b
Chartered Accountartsts
ELGIN

ABERLOUR & CRAIGELLACHIE PRE SCHOOL NURSERY
RECOGNISED CHARITY N
C047098
scio
CONTENTS
PAGES
Trustees, OffKers and ProfessKJnal Advise
Trusl88s' ReFQrt arKt Statsment of Trustees, ResFX)nsibililYas
2and3
Independent Examine¢s Rep(Mt to ihe Trustees
Slalement of Flnandal Athtles
Balance Sheet
Statement of Cashfltr
Notes to the financial statements
8and9

ABERLOUR & CRAIGELLACHIE PRE SCHOOL NURSERY
RECOGNISED CHARITY NUMBER: SC047098
FE
LAD
sc
TRUSTEES
BANKERS
Bank of Scouand
90 High Street
Elgin IV30 18J
CONTACT ADDRESS
Abefbjr & Cra￿elaChle PTr School Nursery
Abenwr Prlmary Scr￿1
Mary Avenue
ABERLOUR
A838 7PN
INDEPENDENT EXAMINER
RECOGNISED CHARrrY NUMBER
SC047
Page 1

ABERLOUR & CRAIGELLACHIE PRE SCHOOL NURSERY
RECOGNISED CHARITY NUMBER.. SC047098
TRUSTEES. REPORT AND STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED
LY 31ST 2024
scio
FINANCIAL STATEMENTS
The Trustees present their report and atKlited ftnanci81 ststements of the charitable company for
the year ended 31 July 2024. They have adopted the wovisions of the Statemenl ol Recommended
Practs"ce ISORPI"Accounting and Rewrting by Chariles. {FRS1W2) in preparing th8 annual rekx)rt and
financial stslements of the charity.
CHARITY STATUS
Aberlour & Craigellachie Pre School Nursery was initially registered as a Scottish Charity No. SC009270.
As of 17th January 2017 It w*s r•gtst•T•d a8 * Scottlsh Charlty Incorporated Organlsatlon ISCIOI
r•gistration No. SC047098.
The charity is registered in Scolland and the contact addrnss
Abertour & Craigellachie Pfe Schcd Nursery
Aberlour Primary School
Mary Avenue
ABERLOUR
A838 7PN
STRUCTURE AND MANAGEMENT
The Charity 15 fun by a management c¢Jmmittee vtho meet lo review the ongolng devesopmenl of the
Charity and lo confirm that the Charitys aims art met.
The management cornmittee conslsts ol a Chalrpernon, Secretary, and a Treasurer.
who ale elected at the annual general meeting or apF<Jinled during the year. All posilhMS are hekl
until the next annual general meeting where Ihey face re•election.
The Indlvlduals in the management committee arg all members of the Charfty.
PRINC5PAL ACTIVITIES
Thg aim of Ihe Pf8 School Nursery is to a(Ivance the education and so¢lal devebpmenl of pre school
and older chlldren with the emphasis ol the play experience. so that they take a conslruclive plac
In the wmmunlty and also lo advance the educat￿ of their parenlrjcarars and other appropriate
Fer80n8.
In lurtherance of the ab)ve aims the Pre School NLFrsery shall seek..
lal lo provide safè and satisfying Pre School Nursery through play
{bl to encourage othef charitable ac1wil￿$ through whth the parenlslcarers may support the
the development ol chlldren.
FUTURE DEVELOPMENTS
Going f￿ard, there will be the usual ongoing fvndraising evenis to SUpple￿￿nI the moin of fLbnding.
RISKS REVIEW
The trustees have assessed the major risks to whSch the charity18 ex[x)￿j, in part￿￿lar those
related lo the operations and linances of tho chanty. and ara sakn'sfied that systems are in place
to mllgale exposure lo the major risk&
FINANCIAL REVIEW
The management committee keep a cb5e eye on income and expenditufè.
In the year ended 31 st Juty 2024 there was a surplus ot £25,154 wh￿h was carried to reserves.
Future fee income and cost Mar￿eMefit shoukl allthv the nursery to cL)nllnue to provide
an ex¢ellenl service.
Pagè 2

R & CRAIGELLACHIE PRE SCHOOL NURSERY
RECOGNI
BER '.
04
AND
TATEMENT OF TRUSTEES. RESPONS
ENDED JULY 31ST2024
CONTINUED
The Trustèos are responsible f￿ the preparation of the finanaal slalenents which
disclose with reasonab￿ acCUr￿Y at any lime the finanual posibon at the end of the peiiod and of the
surplus or deficit lor the year then erKled.
Financial Slalements musl compty with the Charities and Truslee In4vslmenl IS¢otknd) Act 2005.
thè Chadbes Accounts {Scolland) Regulations 2006 {as amended).
In preparing Ihes8 ffian¢lal slalements ihe officiaL8 are requir8d lo..
select suilabl8 8ccounting poliaes and appty them consislently
rnak? judgements and eslirnales that are reasonabk and prudent: ar¥J
prepare the financial stalenEnts on a going con￿rn basis unless rt is inappropriale to do so
on the gr￿ndS Ihal the t*arity is unlikety lo COnb"n￿ in exis18nce.
The Tru$leès are respongble lor keeplng pfopgr accountlng records whlch dlsclose wllh
reasonable a￿U[aCY al any ts'me Ihe Iinan¢èl po*11￿ of Ihe organisatson. The ￿t￿￿S afe also
responsible for safeguafdkng the assets oi me Cha￿tY and hence for t*lrvJ rea50nab* sleps lor
the prevenllon and delectbn of traud and olher Irregul￿tIes.
TRUSTeEs AND OFFICE BEARER3
Approv•d b th• Tru6tO•8 and signgd on th•lr b•h•lf
Tntstee
D816 ..IS April 2025
Pag8 3

A8ERLOUR & CRAIGELLACHIE PRE SCHOOL NURSERY
GNI
ED CHARI
MBER . SC04
INDEPEfr4DENT ACCOUNTANT'S REPORT TO THE TRUSTEES
FOR ThE YEAR ENDED JULY 31ST 2024
scio
I feport on Ihe flnancoal stslemenls on pa3es 5 to 7 which have been piepawed under the
hSslorlcal cost convention and the ￿COuntIng wliGies sel (ul on pa9e 8 and 9.
RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND AcCOU￿ANTs
The charity'3 Iiuslees are rtsponsible for the preparation of fv aGGoullt¥ In •wrdance with the terms of Ihe
Charities and T1￿￿tee3 Invesimenl {Scollandl Acl 2005 and the Charitie8 Accoun1$ ISco:land} RgguLglion8 2006
(os Bmendedl, the Memorandurn Artic￿$ of Associalfvjn. and Accounting and Reporting by Chaiilie$.'
8tslèmènt of Recomended Practice applicabb lo charÉtiès )reparing Ihoir accounts in accordaThce with th•
Financial Rèportlng Standa¥d, applicablo in th8 UK and R•public of IreLAnd {FRS102}. The trustoess ccnsid81
that the audit requir•m￿l of Rè9ulation 10111 {al lo Ic} of the Accounls R#gulalioAs doès not apply It is my
r88ponsibilty to examine the accounts as r￿uled under s8cknon 44 {11 (cl ol Ael and lo slate whether
p*ticular m8tters hav8 ccyne lo my attent￿ft.
BASIS OF INDEPENDENT EXAMINER'S STATEMENT
My exarninalion is carr.￿1 out in accordance V￿th Regulation 11 of the Charitres Ar￿Unts IScotland}
Regulations 2006 las amended). An examinal#)n indudes a review of the awunling records kept by the
charltable cornpany and a c(ynF4rison of the accounts preser,led with thc6e records.11 a150 includes
¢0)s￿eratIOn of any unusual ilems or dixlosures in the ar￿unts. and seeki19 explanalon5 from IhJ dlre¢ltys
¢￿¢trning ary such Matters. The procedures undertaken do not provde all the evidence that wculd be
requlred In an audlt, ard raJn8equwlty I do not express an aLtrJtt opinkn cn the given by the accoLnts.
INDEPENDENT EXAMINER'S STATEMEprr
In tne course ol my 8xamkna￿On, no fflatlet ha5 come to ry &tsnUon.'
111 whSch glves me reasonabb cause to bdieve Ihal in any material respect the requiremeni8;
- tts keop a¢¢ounliry record6 in a￿rdance with Se¢U¢n 44{111a} of tho 2006 Act and Regulation 4
of th¢ 2006 Accounts Regu alion$. arHI
- to prepare accounts whlch acccyd V￿th the accwnting reeAirds aThl comptywith Regul￿On 8 of the
20ce Acctsunls RegulatKJn
have ￿t been met. or
121 to ￿1th, kn rny gpifikjn. att￿l￿n shoukl bo drawn in ¢)rder lo enatle a proFer undefstanding
of the accounts to be reached.
Page 4

ABERLOUR & CRAIGELLACHIE PRE SCHOOL NURSERY
RECOGNISED CHARifY NUMBER .' SC047098
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED JULY 31ST 2024
scio
STATEMENT OF FINANCIAL ACTIVITIES
UNRESTRICT
FUNDS
YEAR ENDED
1ST JULY
2024
UNRESTRICTE
FUNDS
YEAR ENDED
31ST JULY
2023
NOTE
INCOMING RESOURCES
Charitable income
Investment Income
Total Incomlng rnsourc
t64,578
1,626
166,204
171,288
$45
171,813
RESOURCES EXPENDED
Direct charltable expenditu
Total r￿oUrceS •xp•nded
141.OSO
141,050
102.156
102,156
Net Incomlng resourc88
25.154
69.657
NET MOVEMENT IN FUNDS
Fund balance as al Juty 31st 2023
Fund balances as 81 Juty 31st 2024
231.377
256.531
161.720
231.377
The rKJles on pages 8 and 9 fomi part of Ihese finawal ststements.
Page 5

ABERLOUR & CRA]GELLACHIE PRE SCHOOLNURSERY
RECOGNISED CHARITY NUMBER: SC047098
BALANCE SHEET
AS AT JULY 31ST 2024
scio
2024
2023
Not8
CURRENT ASSETS
Bank Account
8ank Current knounl
131.1S3
130,Ig5
261,388
129.567
1D4,660
234.227
CREDITORS
Amounts falling due wrthin one year
Creditors and accruals
4.857
2,850
NET CURRENT ASSETS
256.531
231.377
FUND BALANCES
Unreslncled lunds
TOTAL FUNDS
256,531
256,S31
231,377
231,377
TRU8TEES' APPROVAL OF THE FINANCIAL STATEMENTS
On bohallof the Iru8lees w¢ approve th•so fina￿la1 slatem•nts. are sel out ￿ P8ges 5 to 9
for th¢ yegr ended Juty 31st 2024 •nd eonfirrn th41 we have made avall*Jle all re￿ant records
d informalDn for their Drèpaialion
)ate .'25April 2025
The notes on pagc 8 and 9 form part of thase slatements.
PaJ8 6

ABERLOUR & CRAIGELLACHIE PRE SCHOOL NURSERY
RECOGNISED CHARITY NUMBER: SC047098
MENT OF
ASHFLOWS FOR THE YEAR ENDED 31 JULY 2024
scio
2024
2023
Nel movgmenl in fvThJs
25,154
69,657
Decreasellincreasel in debtors
Increaselldecreasel in creilitors
2.007
15,611
2.007
11S.6111
Incroase in ¢8sh
and ￿¥h equivabn15 In the yeaf
27.161
54,046
Total cash and cash equivalents 81
the beginning of the yeaf
234.227
180 181
Total cash and cash equivalents al
the end of the year
261,388
234,227
Cash and cash eqUiVa￿nIs consist ot
Ca8h 81 bank and In hand
261.388
234,227
P•Je 7

ABERLOUR & CRAIGELLACHIE PRE SCHOOL NURSERY
RECOGNISED CHARITY NUMBER.. SC047098
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JULY 31ST 2024
scio
1 ACCOUNTING POLICIES
Basis of accounting
The Accounts are presented In Steding £ and have ljeen prepa￿d on the histon.cal cost basis of
of accounting and in accordance th8 charib.es Accounts ISc£Jtlandl Regulations
and Accounts"ng and Repjrbng by Charttses.. Statement of Recommended Practice applicable 10
charities preparing their accounts In accordance wth the Financial Rep)rting Standard applicable
In the UK {FRS1021.
Income and •xpendltur•
Income has been taken account of using an accruals basis. pledges. ¢>)ven8nts aThJ
recoverable being accounted for in the perKd Iliey relate lo rather than when received.
Expendllure has teen *milarty charged to the revenue xcount.
20
2 PARTICULARS OF eMPLOYEES
The aggregate payr￿1 costs of the alK)ve V&pr8'.
Salaries and part-lime wages
124.646
Irb the year ended Juty 31st 2024 there were 5 em￿86$12023 6 8mployees}
No employee received remunerat￿ greater than £60.000 in the year ended 31sl Juty 2024.
The charty consklers ils key managoment personnel comprises of the Trustees and the
management. Total ern￿oYment ¢¢￿ts lor the manager who is also a Iruslee incI￿1n9 employer
Pgnsion conlribulv)n$ were £47,790 in year ended 31$1 July 2024 and £40,290 in the year ended
31 sl July 2023. Ther8 was no remunerat￿ lor teing a Ifuslèe.
Page 8

ABERLOUR & CRAIGELLACHIE PRE SCHOOL NURSERY
RECOGNISED CHARrrY NUMBER .' SC047098
NOTES TO THE FINANCIAL STATEMENTS
CONTINUED
FOR THE YEAR ENDED JULY 31ST 2024
scio
2023
Charitsblo Incomg
Fees earned
Fundraising and Donat￿8
Moray Coundl
Total
4,175
71
160.332
164.578
8.845
220
162.203
171,268
Inve8tmont lThcom•
545
Dlrncl ch•ritabl• expendlture
Staff Costs
Snacks
Milk ¢osl
Dally Running eX￿nSeS
Insurance
Educatsonal resowces
Professional Fees
Total
124.646
525
642
8.535
483
4.970
1.250
141050
92,093
481
638
5,197
440
2,107
1,2C4)
Cash and Cash Equival•nt•
Bank Accounl
Bank Current Account
131,193
130 195
261 388
129,567
104,660
234 227
r•dltors and accru•l•
Unr••trlet•d rns•rve•
231377
The unrestricted reserves are deslgnated by the trustees as a provision for
redundancy and any equipmenl costs which could arise in the future.