Scottish Charities Number: SCO48366
PITMEDDEN TINY TOTS
TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 JULY 2025
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Scottish Charities Number: SCO48366
Pitmedden Tiny Tots
Contents of the Financial Statements for the year ended 31 July 2025
| Trustees’ Annual Report | Page 4 |
|---|---|
| Receipts and Payments Account | Page 6 |
| Statement of Balances | Page 7 |
| Notes to the financial Statement | Page 8 |
| Independent Examiners Report | Page 9 |
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Scottish Charities Number: SCO48366
Activities
Our activities aim to stimulate the children and encourage their development in a safe and caring environment. The activities are all designed with the Curriculum for Excellence in mind and each child has a folder where their progress in key areas is documented for parents to see, along with pictures and samples of artwork. Activities are wide ranging and include arts and crafts, baking, character and role play, puzzles, building games, computer activities and group activities. Children also have the opportunity to work on specific topics/projects which are then displayed on the playroom walls. The playgroup benefits from regular input and support from an Early Years education co-ordinator from Aberdeenshire Council who works alongside staff to promote the support of the children.
Achievements and Performance
The playgroup is a well subscribed group within Pitmedden. Places are limited by the capacity of our facilities and the number of staff that we can afford to employ. The number of spaces offered is currently sufficient for the needs of the community we serve.
We continue to update and replace the furniture and equipment to the benefit of the group, including the addition of messy play classes and Stay and Play classes.
The playgroup managed to get outside during the majority of sessions, encouraging children to enjoy the outdoors through play and activities. The sessions are semi-structured to ensure that all attending have the opportunity to take part in the various activities, snack time and group activities available throughout each session.
Financial Review
Our main source of funding continues to come from the fees charged to parents. The fees were reviewed in the 2024 AGM and increased from £11.00 to £12.00 per session for the coming year. This figure covers our wages which have increased due to the minimum wage increase to £12.44, insurance, rent, snacks and resources. The Committee and manager carry out 2 annual fundraisers to assist in replenishing resources. The Udny Community Trust continue to support us through grants which are applied for and reviewed, this year it was to support our ability to create a webspace and electronic system.
Receipts on the day to day account were £16,496 and payments for the year were £16,079.83
Approved by the Trustees and signed on their behalf by:
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– Chairperson
01/10/2025
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Scottish Charities Number: SCO48366
Pitmedden Tiny Tots
Trustees Annual Report for the year ended 31 July 2025
The Trustees present their report together with the financial statements and independent examiners report for the year ended 31 July 2025.
REFERENCE AND ADMNISTRATIVE DETAILS
Registered Charity Number
SC048366
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STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The charity is an unincorporated association. It is governed by its constitution. The Playgroup has been a registered charity since September 2019.
Recruitment and Appointment of Trustees
The management committee meets on a monthly basis are the charity’s trustees. Membership of the management committee is open to all parents and guardians of children in the playgroup and members of the community with an interest in supporting the group. Trustees are elected at the Annual General Meeting that is usually held in May or June. Under the constitution, there must be a minimum of three committee members although all parents are encouraged to participate in the activities of the committee and committee meetings.
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Scottish Charities Number: SCO48366
Management
The Trustees are responsible for the strategic direction and governance of the playgroup, whilst dayto-day running is delegated to the Playgroup Manager and lay leaders. The Playgroup Manager and play leaders are all paid members of staff. The Playgroup Manager is also a trustee of the playgroup and receives a salary from the playgroup. Salaries are reviewed at the AGM. The Playgroup manager attends the committee meetings wherever possible to discuss progress and development. In her absence one committee member is appointed as staff liaison and they provide an update if required. The Trustees are particularly aware of their responsibilities for Health and Safety, especially for the children. In addition to comprehensive insurance, our staff and named trustees have disclosures under the Protection of Vulnerable Groups (PVG) Scheme.
OBJECTIVES AND ACTIVITIES
Charitable Purposes
The aim of the Playgroup is to
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Provide a happy, safe and nurturing environment for children
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Allow children the opportunity to gain experience and socialising with their peers
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Ensure an opportunity to express creatively and individuality
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Develop self-confidence and independence
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Stimulate and awareness of our environment
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Excite children’s interests and encourage them to explore these through play
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Evolve a partnership with parents/carers and value their contribution
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Scottish Charities Number: SCO48366
Pitmedden Tiny Tots
Receipts and Payments Account for the year ended 31 July 2025
| Receipts Donations Receipts from fundraising activities Bank interest received Session fees Total Receipts Payments Expenses for fundraising activities Payments relating directly to charitable activities Other Total Payments |
2025 £ 1000 373 0 15,123 £16,496 0 15,214.41 865.42 £16,079.83 |
2024 £ 1283.00 1579.50 0 12,681.00 £15,543.50 1300.98 13,791.82 664.03 £15,756.83 |
|---|---|---|
All funds are unrestricted.
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Scottish Charities Number: SCO48366
Pitmedden Tiny Tots
Statement of Balances as at 31 July 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Funds Reconciliation | ||
| Opening Balances | 324.25 |
540.48 |
| Surplus/(deficit) for year | ||
| Closing Balances | 1212.76 |
324.25 |
| Bank and Cash Balances | ||
| Bank current account | 1212.76 | 324.25 |
| Other Assets | ||
| Play Equipment (estimated value) | 14,000 | 14,000 |
All funds are unrestricted.
Approved by the Trustees and signed on their behalf by:
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1/10/2025
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Scottish Charities Number: SCO48366
Pitmedden Tiny Tots
Notes to the Financial Statements for the year ended 31 July 2025
1. Basis of Accounting
The accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2. Nature and Purpose of Funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the playgroup.
3. Related Part Transactions
The trustees are parents and community members who volunteer for their role with Pitmedden Tiny Tots and therefor they receive no remuneration for their role.
| 4. Donations | 2025 | 2024 |
|---|---|---|
| Donations were received from: | ||
| Early Years Scotland | 0 | 0 |
| Udny Community Trust | 1000 | 0 |
5. Fees
Session fees are those fees paid by parents for children. currently fees are set at £12.00 for playgroup. Fees are reviewed annually at the AGM. The cost of snack is included in this amount.
6. Payments Relating Directly to Charitable Activities
| Rent and Heating Wages/PAYE Play Equipment Food and Drink Parties and Outings Insurance and SPPA Membership Disclosure Scotland Fees |
2025 399 13,130.69 1052.19 378.22 204.31 50 0 £16,079.83 |
2024 728.00 11,767.57 774.57 39.71 55.14 282.00 0 £15,756.83 |
|---|---|---|
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Scottish Charities Number: SCO48366
Independent Examiner’s Report to the Trustees of Pitmedden Tiny Tots
I report on the accounts of the charity for the year ended 31 July 2025 which are set out on pages 1- 5.
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. The charity’s trustees consider that the adult requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the account as required under section 44 (1)© of the Act and 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 these 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 an audit option on accounts.
Independent Examiner’s Statement
In connection with 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 requirements: . to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounting Regulation, and
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. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounting Regulations
Have not been met, or
- To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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10/10/2025
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