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
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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:
- select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP;
- make judgments and accounting estimates that are reasonable and prudent; and
- 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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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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