Charity registration number: 1000430
WIGMORE CHURCH AND COMMUNITY UNDER FIVES TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Doc ID: 4b80146a7895f191cdaa8624ff23a57e7c537f85
Wigmore Church and Community Under Fives Contents
| Page | |
|---|---|
| Trustees' Report | 1—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7—9 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 10—11 |
Doc ID: 4b80146a7895f191cdaa8624ff23a57e7c537f85
Wigmore Church and Community Under Fives Trustees' Report For The Year Ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025.
Objectives and Activities
Aims and Objectives
To advance the education of children below compulsory school age by:-
a) providing safe and satisfying group play in which parents have the right to take part b) encouraging other charitable activities through which parents may help the children c) furthering the aim of the pre-school playgroups association
Significant Activities
We have meetings with the committee, we arrange various events, ranging from cake sales, sweet cones, photos, fun exercise awareness, jump sponsorships, these take place at various times of the year, from Easter to Christmas.
Public Benefit
The trustees have referred to the guidance contained in the Charity Commission's guidance on the benefits when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to our charitable aims and benefit our pre school.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Additional Note
Volunteers are essential for preschool fundraising events, contributing through direct hands-on help, providing specialized skills, and supporting fundraising activities from behind the scenes.
Our trustees provides ideas for how the preschool will raise funds to achieve both a financial return for the charitable purpose.
Volunteers donate their time, skills, and energy without financial compensation, they are self sufficient and raise money for our pre school.
Achievements and Performance
Main Achievements
We raised £1441 for the run up to the Christmas period 2024 for the following fundraising activities – Raffle, photos, bags, cups, biscuits, name the elf, donations and Santa letters.
In March, we did fundraising activities and raised a total of £594, the activities included, chocolates, photos and raffles.
Additional Note
We received a large amount of donations, this was the most direct way through donations from individuals.
We then raffled these products through making hampers from boxes and wrapping.
We took the photos ourselves and printed them to sell at a profit.
We achieved our set out objectives, and with the continuous help from our trustees, profit was made for the pre school.
The performance was met with our planning with the full help of our committee.
Structure, Governance and Management
Page 1
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Wigmore Church and Community Under Fives Trustees' Report (continued) For The Year Ended 31 March 2025
Governing Document
The Pre School Learning Alliance
Trustee Selection Methods
We have meetings, provide leaflets for potential parents of the children to join the committee upon starting with us in September.
Additional Note
We provide a detailed handbook and carry out a DBS check for all potential people whom want to join our committee.
Reference and Administrative Details
Trustees
Cathie Barr - Chair Menal Joshi - Treasurer Angela Edwards Sarah Croft Linzay Warwick Maria Robinson Corinne Peacock Carolyn Cullinane Linda Mcgonicle Sam Howard Chelsea Maddison
Charity Number
1000430
Principal Address
Wigmore Church and Community Under Fives Crawley Green Road Luton Bedfordshire LU2 9TE
Independent Examiner
Mr Umber Khan, AFA MIPA Taxwise Accountancy 16 Titan Court, Laporte Way Luton Bedfordshire LU4 8EF
Page 2
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Wigmore Church and Community Under Fives Trustees' Report (continued) For The Year Ended 31 March 2025
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:
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select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP;
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make judgments and accounting estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Menal Joshi
Trustee 22/12/2025
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Wigmore Church and Community Under Fives Independent Examiner's Report to the Trustees of Wigmore Church and Community Under Fives For The Year Ended 31 March 2025
I report to the trustees on my examination of the accounts of Wigmore Church and Community Under Fives (the Trust) for the year ended 31 March 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr Umber Khan, AFA MIPA 22/12/2025 Taxwise Accountancy 16 Titan Court, Laporte Way Luton Bedfordshire LU4 8EF
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Wigmore Church and Community Under Fives Statement of Financial Activities For The Year Ended 31 March 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 4 Charitable activities: Charitable activities Other trading activities 5 Investments 6 Other 7 EXPENDITURE ON: Charitable activities: 8 Charitable activities NET INCOME/(EXPENDITURE) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 13 |
2025 Restricted funds £ 54 164,838 1,368 2,151 - |
2024 Restricted funds £ 90 151,158 1,913 2,165 122 |
|---|---|---|
| 168,411 | 155,448 | |
| (164,896) | (159,874) | |
| 3,515 | (4,426) | |
| 3,515 195,958 |
(4,426) 200,384 |
|
| 199,473 | 195,958 |
The notes on pages 7 to 9 form part of these financial statements.
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Wigmore Church and Community Under Fives Statement of Financial Position As At 31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Cash at bank and in hand | - | 204,894 | 204,894 | 244,706 | |
| - | 204,894 | 204,894 | 244,706 | ||
| Creditors: Amounts Falling Due Within One Year | 12 | - | (5,421) | (5,421) | (48,748) |
| NET CURRENT ASSETS (LIABILITIES) | - | 199,473 | 199,473 | 195,958 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | - | 199,473 | 199,473 | 195,958 | |
| NET ASSETS | - | 199,473 | 199,473 | 195,958 | |
| FUNDS OF THE CHARITY | |||||
| Restricted Funds | 199,473 | 195,958 | |||
| TOTAL FUNDS | 13 | 199,473 | 195,958 | ||
| On behalf of the board | |||||
| Menal Joshi | |||||
| Trustee | |||||
| 19/12/2025 |
The notes on pages 7 to 9 form part of these financial statements.
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Wigmore Church and Community Under Fives Notes to the Financial Statements For The Year Ended 31 March 2025
1. General Information
Wigmore Church and Community Under Fives is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1000430. The principal address is Wigmore Church and Community Under Fives, Crawley Green Road, Luton, Bedfordshire, LU2 9TE.
2. Statement of Compliance
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
The charity is a Public Benefit Entity as defined by FRS 102.
3.2. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
4. Income from Donations and Legacies
| 4. Income from Donations and Legacies |
||
|---|---|---|
| Donated goods, facilities and services 5. Income from Other Trading Activities Fundraising events 6. Investment Income Bank interest receivable 7. Other Income Other income |
2025 Restricted funds £ 54 |
2024 Restricted funds £ 90 |
| 2025 Restricted funds £ 1,368 |
2024 Restricted funds £ 1,913 |
|
| 2025 Restricted funds £ 2,151 |
2024 Restricted funds £ 2,165 |
|
| 2025 Restricted funds £ - |
2024 Restricted funds £ 122 |
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Wigmore Church and Community Under Fives Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
8. Analysis of Expenditure
| Charitable activities Charitable activities 9. Support Costs Employee costs Premises expenses General administration Governance costs Employee costs Premises expenses General administration Governance costs 10. Staff Costs Staff costs were as follows: Wages and salaries Other pension costs |
Activities undertaken directly £ 8,187 |
Activities undertaken directly £ 8,187 |
Support costs (see note 9) £ 156,709 |
2025 Total £ 164,896 |
|---|---|---|---|---|
| Activities undertaken directly £ 11,301 |
Support costs (see note 9) £ 148,573 |
2024 Total £ 159,874 |
||
| 2025 £ 137,487 3,270 140,757 |
2025 Charitable activities £ 143,043 10,662 2,269 735 |
|||
| 156,709 | ||||
| 2024 Charitable activities £ 135,168 10,516 2,839 50 |
||||
| 148,573 | ||||
| 2024 £ 132,245 2,498 |
||||
| 134,743 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
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Wigmore Church and Community Under Fives Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
11. Average Number of Employees
Average number of employees during the year was: 11 (2024: 13)
12. Creditors: Amounts Falling Due Within One Year
| Accruals and deferred income 13. Movement in Funds Restricted funds General restricted fund Total funds Restricted funds General restricted fund Total funds |
As at 1 April 2024 £ 195,958 |
Income £ 168,411 |
2025 £ 5,421 Expenditure £ (164,896) |
2024 £ 48,748 |
|
|---|---|---|---|---|---|
| As at 31 March 2025 £ 199,473 |
|||||
| 195,958 | 168,411 | (164,896) | 199,473 | ||
| As at 1 April 2023 £ 200,384 |
Income £ 155,448 |
Expenditure £ (159,874) |
As at 31 March 2024 £ 195,958 |
||
| 200,384 | 155,448 | (159,874) | 195,958 |
14. Related Party Disclosures
There have been no related party transactions during the reporting period that require disclosure.
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Wigmore Church and Community Under Fives Detailed Statement of Financial Activities For The Year Ended 31 March 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donated goods Charitable Activities: Charitable activities Income from charitable activities Other trading activities Fundraising events Investments Bank interest receivable Other Other income EXPENDITURE ON: Charitable Activities: Charitable activities Insurance Printing, postage and stationery Other direct costs Wages and salaries Employers pensions Staff training Staff expenses Rent Repairs and maintenance Computer software costs Telecommunications and data costs Telecommunications Website costs Accountancy fees Legal fees |
2025 Total funds £ 54 |
2024 Total funds £ 90 90 151,158 151,158 1,913 1,913 2,165 2,165 122 122 155,448 (2,030) (6,735) (2,536) (132,245) (2,498) (425) - (10,336) (180) (272) - (206) (158) (858) (219) ...CONTINUED |
|---|---|---|
| 54 164,838 |
||
| 164,838 1,368 |
||
| 1,368 2,151 |
||
| 2,151 - |
||
| - | ||
| 168,411 (2,109) (5,366) (712) (137,487) (3,270) (1,786) (500) (10,475) (187) (80) (205) (144) (187) (821) (187) |
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Wigmore Church and Community Under Fives Detailed Statement of Financial Activities (continued) For The Year Ended 31 March 2025
| Sundry expenses Accountancy fees Legal fees NET INCOME/(EXPENDITURE) |
(645) (650) (85) |
(1,126) - (50) |
|---|---|---|
| (164,896) | (159,874) | |
| (164,896) | (159,874) | |
| 3,515 | (4,426) |
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