POLMONT PLAYGROUP SCIO
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025 SCOTTISH CHARITY NO: SC033693/SC053631
Trustees’ Annual Report For the year ended 31 July 2025
The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 July 2025.
Reference and administrative information
Charity name
Polmont Playgroup SCIO
Charity number
SC033693/SC053631
Address
Redding Road, Brightons, FK2 0AA
Current trustees
-
Lia Jarvis
-
Archie Stevenson
-
Chris Morris
-
Pauline Smith
-
Emma McGuire
Structure, Governance and Management
Constitution
The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 9 September 2024. The charity was previously an unincorporated association but changed its legal form to a SCIO. The assets of the unincorporated association were transferred to the SCIO.
Appointment of trustees
The management board, which normally meets a minimum of 4 times per year, are the charity’s trustees. Membership is open to all parents and guardians of children in the playgroup and to interested members of the community. Trustees are elected at the annual general meeting which is held in September. There must be a minimum of three and a maximum of twelve trustees.
Objectives and activities
The aim of the group is to be the Playgroup of choice in our community and provide a much-loved Playgroup service to all children regardless of background or ability in the local community where we can learn and develop through play. While our vision is to advance the education and social development of pre-school children with the emphasis on the play experience, so that they take a constructive place in the community and to advance the education of their parents and other appropriate persons.
Financial review
During the financial year, we have completed a planned renovation project and have now moved into our own building. This has resulted in high levels of expenditure, however, the project was successfully completed within budget. We would like to extend special thanks to all who have provided financial support for this project including Tesco, Careys, Kompan, Taylor Wimpey, B&Q, KD Kitchens and all who volunteered their services particularly M&G, William Hill, Lloyds Banking Group and Certas Energy. Further grants are still to be received from Falkirk Council’s enablement fund (£21.5k), Cala Homes (shed) and volunteering efforts from Balfour Beattie to finish the project.
Trustees’ Annual Report For the year ended 31 July 2025 (continued)
We did end the financial year with a £40k loss, however this was expected due to the renovation project. Substantial fundraising and grant applications from previous years had been held in reserves to allow us to complete the renovation of the former Action Outdoors Building.
The year ahead brings a whole new landscape, owning our own building and the costs that come along with this, therefore, fundraising and grant applications are going to be vital to helping us stabilise through this first year.
Playgroup fees vs wages
Playgroup fees have exceeded wages by £721 in the current year which is fantastic news after being £5.6k in the red last year. Thank you to the staff for managing this and bringing this back to a manageable situation.
Having raised the fees from £8 to £10 within 6 months and increased the registration fee from £10 to £15 no further increases are recommended in the coming year.
Fundraising £9k Internal: Ghost Hunt & Obstacle course - £3k
Huge thank you to the parents for supporting these fundraisers. We have been doing these for years and they prove to be an easy way to raise funds for little outlay.
External: Summer Fun Day - £4k (including match funding) Bingo, Summer Camp and Rag Bag - £2k Other events including Santa Shop, Easy Fundraising, playgroup clothing, birthday parties and bank cashback.
This year we have had very successful fundraising events, particularly supported through match funding. We will continue to pursue match funding opportunities for those involved in fundraising activities.
Grants £41k
Falkirk Council - £18k spf Capital Grant - £12k spf CAT Grant - £7k CORRA - £3k Tesco - £1k (summer camps)
Outgoings £122k Wages £37k vs £31k in the prior year due to planned wage increases. Renovations £75k (grant funded), overall these costs mounted to £163k when donated services are taken into consideration. Sundries £7k – essentials for new building Rent and insurance £2k Miscellaneous other costs £1k
Thank you all for your efforts, big and small supporting our charity
Lia – Treasurer Polmont Playgroup
Independent Examiner’s Report For the year ended 31 July 2025
Report to the trustees of Polmont Playgroup SCIO, registered charity number SC053631 for the year ended 31 July 2025.
Respective responsibilities of the 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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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 come 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 accounting records kept by the 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 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:
-
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 Accounts Regulations, and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts 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.
Donna Hoggan Chartered Accountant 16 March 2026
Statement of receipts and payments For the year ended 31 July 2025
| Year | Year | |||
|---|---|---|---|---|
| Unrestricted | Restricted | ended 31 | ended 31 | |
| funds | funds | July 2025 | July 2024 | |
| £ | £ | £ | £ | |
| Receipts | ||||
| Fees & registration | 32,045 | - | 32,045 | 24,343 |
| Donations & grants | - | 41,525 | 41,525 | 25,150 |
| Fundraising | 8,928 | - | 8,928 | 6,340 |
| Bank interest | 41 | - | 41 | - |
| Total receipts | 41,014 | 41,525 | 82,539 | 55,833 |
| Payments | ||||
| Cost of charitable activities | (47,837) | - | (47,837) | (33,692) |
| Renovations | - | (74,618) | (74,618) | - |
| Total payments | (47,837) | (74,618) | (122,455) | (33,692) |
| (Deficit)/surplus for the year |
(6,823) | (33,093) | (39,916) | 22,141 |
| Statement of balances | ||||
| As at 31 July 2025 | ||||
| Unrestricted | Unrestricted Restricted |
Restricted 2025 |
2024 | |
| funds | funds | |||
| £ | £ | £ | £ | |
| Opening cash at bank and in hand | 22,838 | 18,338 | 41,176 | 19,035 |
| (Deficit)/surplus for the year | (6,823) | (33,093) | (39,916) | 22,141 |
| Transfer between funds | (14,755) | 14,755 | - | - |
| Closing cash at bank and in hand | 1,260 | - | 1,260 | 41,176 |
Notes to the accounts For the year ended 31 July 2025
Basis of accounting
These 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).
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.
Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. During the year the charity received £41,525 in donations and grants specifically in relation to the renovation project.
Donations and grants
| Donations and grants | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Falkirk Council | 17,757 | - |
| spf Capital Grant | 12,408 | - |
| spf CAT Grant | 7,360 | - |
| CORRA | 3,000 | - |
| Tesco | 1,000 | - |
| National Lottery - Community | - | 19,550 |
| M&G | - | 4,900 |
| Asda | - | 300 |
| Warburtons | - | 400 |
| 41,525 | 25,150 | |
| Fundraising | ||
| 2025 | 2024 | |
| £ | £ | |
| Fun day | 3,902 | 5,485 |
| Ghost hunt | 1,082 | 766 |
| Obstacle course | 1,580 | - |
| Other fundraising events | 2,364 | 89 |
| 8,928 | 6,340 | |
| Cost of charitable activities | ||
| 2025 | 2024 | |
| £ | £ | |
| Wages | 36,651 | 30,719 |
| Staff training | 765 | - |
| Rent and insurance | 1,987 | 256 |
| Sundry costs for new building | 7,353 | - |
| Cleaning | 675 | - |
| Other costs | 406 | 2,717 |
| 47,837 | 33,692 |