The Grange Playgroup Association
Notes to the Accounts for the year ended 31st August 2025
| Ci: Debtors | 2025 | 2025 | 2024 | |||||
|---|---|---|---|---|---|---|---|---|
| Allfiguresin£ | Unrestricted Funds |
Restricted Funds |
Total | Total | ||||
| Other Debtors | ||||||||
| Debtors for fees | - | - | - | - | ||||
| Prepaid expenditure | - | - | I | . | ||||
| Other debtors | - | - | - | |||||
| Debtors Total | = | - | . | . | ||||
| D1: Creditors,Amounts fallingdue within one year | 2025 | 2024 | ||||||
| a . Allfiguresin£ |
i d sa aaaliigees |
d Restricte |
Total | Total | ||||
| Trade Creditors | . | . | . | - | ||||
| Taxationand Social Security | 40 | “ | 40 | 1,610 | ||||
| Other Creditors | - | |||||||
| Pension | 931 | - | 931 | - | ||||
| Other accruals | 500 | - | 500 | 1,377 | ||||
| Deferred income - funding received in advance | 43,544 | - | 43,544 | 78,388 | ||||
| Creditors (within one year) Total | 45,015 | - | 45,015 | 81,375 | ||||
| E1: Unrestricted Funds | ||||||||
| Allfigures in£ | Openin . Closin penne Income Expenditure Transfers ene —___Balance Balance. |
|||||||
| General Fund | 187,847 | 307,574 | (288,707) | (162) | 206,552 | |||
| Total Unrestricted Funds | 187,847 | 307,574 | (288,707) | (162) | 206,552 | |||
| E2: Restricted Income Funds | ||||||||
| : ‘ £ Allfiguresin |
Opening Betaiien |
I | ncome_ | E | r dit Expenditure |
Transfi ransfers |
Closing Balanes |
|
| Restricted Fund | £24 | 1,666 | - | 1,828 | 162 | - | ||
| DAF monies | E22 | 710 | 2,758 | 1,897 | - | 1,571 | ||
| TotalRestrictedIncomeFunds | 2,376 | 2,758 | 3,725 | 162 | 1,571 |
E2.1. Fund established in 20-21 for the replacement of toilet blocks and garden enhancements E2.2 DAF money provided to make settings more accessible for children with special educational needs.
Page 11 of 12
The Grange Playgroup Association Notes to the Accounts for the year ended 31st August 2025
1.08. Pensions
The charity participates in a defined contribution pensions scheme. Contributions in respect of this scheme are charged to the Statement of Financial Activities for the year in which they are payable. Timing differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
| Al: Donations& Legacies | 2025 | 2024 | |||
|---|---|---|---|---|---|
| All figures in£ fig i |
Unrestricted Funds |
Restricted Funds |
Total | Total | |
| Other Donations | 200 | 200 | 1,430 | ||
| Total Incomefrom Donations& Legacies | 200 | - | 200 | 1,430 | |
| A2: Charitable Activities | 2025 | 2024 | |||
| . . Allfigures in£ |
Unrestricted Funds |
Restricted Fupits |
Total | Total | |
| Nursery Education Grant Funding | 283,360 | 2,758 | 286,118 | 270,244 | |
| Fee income | 19,344 | - | 19,344 | 25,896 | |
| Total Incomefrom Charitable Activities | 302,704 | 2,758 | 305,462 | 296,140 | |
| A3: OtherTrading Activities | 2025 | 2024 | |||
| . ; Allfigures in£ |
Unrestricted Funds |
Restricted Funds |
Total | Total | |
| Fundraising Events and activities | 1,284 | - | 1,284 | 3,018 | |
| Total Incomefrom OtherTrading Activities | 1,284 | - | 1,284 | 3,018 | |
| AA: Investments | 2025 | 2024 | |||
| i i Allfigures in£ |
Unrestricted Funds |
Restricted Funds |
tal Tota |
T otal |
|
| Bank Interest | 3,386 | - | 3,386 | 3,323 | |
| Total Incomefrom Investments | 3,386 | - | 3,386 | 3,323 | |
| B1: Raising Funds | 2025 | 2024 | |||
| j i Allfigures in£ |
Unrestricted Siutidie |
Restricted Funds |
Total ota |
Total ota |
|
| Fundraising Costs | 821 | - | 821 | 1,729 | |
| Total Expenditure on Raising Funds | 821 | - | 821 | 1,729 | |
| B2: Charitable Activities | 2025 | 2024 | |||
| j j Allfigures in£ |
Unrestricted Funds |
Restricted Funds |
Total a |
Total | |
| Wages, salariesand other staff costs | |||||
| Wages and salaries | 241,700 | 241,700 | ‘ | 220,278 | |
| Employer's pension contributions | 4,482 | - | 4,482 | 3,249 | |
| Employer's national insurance contributions | 9,534 | - | 9,534 | 6,161 | |
| Stafftraining and expenses | 3,354 | 3,354 | 2,026 | ||
| 259,070 | - | 259,070 | 231,714 | ||
| Subtotalcarriedforward | 259,070 | - | 259,070 | 231,714 |
Page 9 of 12
The Grange Playgroup Association Balance Sheet as at 31st August 2025
| Balance Sheet asas at 31st AugustAugust 2025 | ||||||
|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||
| Allfigures in£ | Note | Unkestnttad Funds |
Restiicted Funds |
Total | Total | |
| Fixed Assets: | ||||||
| Tangible Assets | . | 2 | - | . | ||
| Total Fixed Assets | . | * | _ | - | ||
| Current Assets: | ||||||
| Debtors | cl | = | - | . | - | |
| Cash at Bank and in Hand | 251,567 | 1,571 | 253,138 | 271,598 | ||
| Total CurrentAssets | 251,567 | 1,571 | 253,138 | 271,598 | ||
| Liabilities: | ||||||
| Creditors: Amounts fallingdue within a year | D1 | 45,015 | - | 45,015 | 81,375 | |
| NetCurrent Assets or Liabilities | 206,552 | 1,571 | 208,123 | 190,223 | ||
| Total NetAssets or Liabilities | 206,552 | 1,571 | 208,123 | 190,223 | ||
| The Funds ofthe Charity: | ||||||
| Unrestricted Funds | Et | 206,552 | 187,847 | |||
| Restricted Income Funds | E2 | 1,571 | 2,376 | |||
| TotalCharityFunds | 208,123 | 190,223 |
The Trustees consider that the company is entitled to exemption from the requirement to have an audit under section 144 of the Charities Act 2011 and that members have not required the company to obtain an audit in accordance with section 466 of the Act
The Trustees acknowledge their responsibilities for complying with the requirements of the Charities Act 2011 with respect to accounting records and the preparation of accounts
The financial statements have been prepared in accordance with the provisions of the Charities (Accounts and Reports) Regulations 2008.
These accounts were approved by the Trustees and signed on their behalf
----- Start of picture text -----
Jonathanpte Bray(ui folShe Rods Clairepate Matthews|] 1] 2026C.{YN C
----- End of picture text -----
The notes on pages 8 -13 form part of these financial statements.
Page 7 of 12
The Grange Playgroup Association Independent Examiner's Report to the Trustees
| report to the charity trustees on my examination of the accounts of the charity for the year ended 31° August 2025, which are set out on the pages 6 to 12 attached.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of your charity’s accounts as carried out under Section 145 of the Act. In carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011
Act.
Independent examiner’s statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. | confirm that | am qualified to undertake the examination because | am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
| have completed my examination. | confirm that no material matters have come to my attention in connection with my
examination giving me cause to believe that:
a) Accounting records were not kept by the Company as required by section 130 of the Act; or
b) The accounts do not accord with those records; or
c) The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts should givea ‘true and fair view’, which is not a matter considered as part of the independent examination; or
| 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.
Claire Connell MA, ACA, CTA
Member of the Institute of Chartered Accountants in England and Wales
86 Silverdale Road
Earley
Reading RG6 7LT
Date: Jt Arras AOIL
Page 5 of 12
The Grange Playgroup Association Report of the Trustees for the year ended 31 August 2025 (continued)
Objectives and Activities
The charitable objectives of The Grange Playgroup Association (The Grange Pre-School) are the provision of affordable early years foundation stage education as provided by following the appropriate standards. During this financial year The Grange Pre-School continued to fulfil these objects by focusing on the provision of games and play for children up to 5 years of age in the following areas:
communication and language physical development personal, social and emotional development literacy mathematics understanding the expressive arts and design
understanding the world
Achievement and performance
During the past year The Grange Pre-School has remained a financially viable charity with a full register and substantial waiting list. The staffing levels remain stable and will continue to do so for the foreseeable future. The parental feedback received remains extremely positive and we continue to strive to provide the best possible start in education for the children attending the setting
Future
The trustees are prepared for another challenging year and have staffing and delivery plans in place to ensure that The Grange Pre-School continues to provide first class facilities and support for children in their early years.
Financial Review
The financial accounts for the year ended 31 August 2025 are set out on pages 6-12. The Statement of Financial Activities showsa surplus for the year of £17,900 (2024 £33,089). The total reserves at year end stand at £208,123 (2024 £190,223), of which £1,571 (2024 £2,376) is restricted and £206,552 (2024 £187,847) is unrestricted.
The Trustees have a reserves policy which was reviewed in April 2025. This ensures that the Pre-School has enough reserves to cover six months’ running costs, potential major repairs to the building, and any upcoming agreed rnovation projects together with any redundancy payments should the Pre-School have to close. The amount required is regularly monitored by the Finance and Administration Officer.
Structure, governance and management
Governning Document
The charity is controlled by its Constitution.
Recruitment and appointment of new trustees
The charity endeavours to fill any trustee vacancies through our network of parents. In addition, some people are approached directly after discussions amongst existing trustees.
Page 3 of 12
The Grange Playgroup Association
Report and Accounts
Contents
Page Trustees Annual Report 2 Independent examiner's report 5 Statement of financial activites 6 Balance Sheet 7 Notes to the financial statements 8
Page 1 of 12
Registered Charity Number: 1000774
Annual Report and Financial Statements for The Grange Pre-school Registered Charity Number: 1000774 Registered Charity Name: The Grange Playgroup Association For the year ended 31 August 2025
The Grange Playgroup Association Report of the Trustees for the year ended 31 August 2025
The trustees present their report with the financial statements of the charity for the year ended 31st August 2025. The trustees 2019.have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in
Charity information
Operating Name: The Grange Pre-School Registered Charity number 1000774
Address
The Grange United Reformed Church
Circuit Lane Reading RG30 3HD
Trustees (Committee members)
Under the terms of the constitution, the Committee members are the charity trustees of the Pre-School. The following people were trustees on the date that the financial statements were approved or served during the year.
| Name | Position | From | To |
|---|---|---|---|
| Jonathan Bray Claire Matthews |
Chair Treasurer |
19/09/23 17/09/24 |
|
| EmilyArmley | Secreary | Sept25 | |
| Danielle Zealey | Sept25 | ||
| Georgina Rogers Shwetha Rangarajan Sandhya DeSequire Charley Farnham NaziaZaman Roseanne Munns Megan Molyneux Marian Domingues DosSantos DanaeTegg Sarah Burke SammyMaggs Jade Claridge Pollyanna De Lima Vikash Singh JuliaMolyneux |
Santos Treasurer Secretary Manager,ex |
Sept25 Sept25 Sept25 Sept25 17/09/24 17/09/24 19/09/23 19/09/23 19/09/23 19/09/23 19/09/23 19/09/23 20/09/22 19/09/23 officio |
Sept25 Sept25 Sept25 17/09/24 17/09/24 17/09/24 17/09/24 17/09/24 17/09/24 17/09/24 |
independent Examiner
Claire Connell
Page 2 of 1?
The Grange Playgroup Association Report of the Trustees for the year ended 31 August 2025 (continued)
Structure, governance and management (continued) Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees actively review the major risks which the charity faces on a regular basis. They also examine other operational and business risks faced by the charity and believe they have established systems to mitigate these risks. Whilst the Trustees have overall responsibility for the Charity's affairs, day-to-day management of childcare services and the associated administrative duties have been delegated to the Manager and her staff. The Charity's financial administration is carried out by a paid employee who reports to the Treasurer, who is a Trustee.
Statement of Trustees Responsibilities The Trustees are responsible for the preparation of financial statements for each financial year which give a true and fair view of the state of affairs of the Charity as at the end of the financial year and of the surplus or deficit of the Charity. In preparing those financial statements the Trustees are required to
- select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - make judgments and estimates that are reasonable and prudent; and ~continueprepareits thework. financial statements on the going concern basis unless it is inappropriate to presume that the charity will The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which are sufficient to show and explain the Charity's transactions. They are also responsible for Safeguarding the assets of the cha rity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities,
The Trustees are mindful of the Charity Commission's guidance on public benefit.
This report was approved by the Board of Trustees on She lh fifrore
Jonathan Bray
Page 4 of 12
Statement
The Grange Playgroup Association of Financial Activities (SOFA) for the year ended 31st August 2025
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|All|~|Unrestricted|Restricted2025|7|——————2024|
|figures in £|Note|UnrestrictedFunds|RestrictedFunds|Total|Total|
|Income|[and]|[Endowments][ from:]|———inds____Funds|Snes|
|Donations and Legacies|Al|200|-|200|1,430|
|Charitable Activities|A2|302,704|2,758|305,462|296,140|
|Other Trading Activities|A3|1,284|-|1,284|3,018|
|Investments|AS|3,386|-|3,386|3,323|
|TotalOther Income income and Endowments|AS|eee307,574-|2,758-|310,332-|pe|303,911oe|
|Expenditure|on:|
|Raising Funds|Bi|821|-|821|1,729|
|Charitable Activities|B2|287,886|3,725|291,611|269,093|
|Other|53|-|
|Total Expenditure°.|TEE288,707|eee3,725|292,432-|eee270,822eT|
|NetNet|Gains/(Losses) on|Investments|eee-|-|-|as|
|Income/(Expenditure)|18,867|(967)|17,900|33,089|
|Transfers|ee|eeeeeeeseeesésés|a|es|
|between|Funds|(162)|162|-|
|Net|Movement in Funds|eee18,705|(805)|17,900|a33,089-|
|Reconciliation|of|Funds:|——|Sa|
|Total Funds brought forward|187,847|2,376|190,223|157,134|
|Total|ee|eres|
|Funds carried forward|206,552|1,571|208,123|190,223|
----- End of picture text -----
-
The statement of financial activities includes all gains and losses recognised in the year,
-
All income and expenditure derives from continuing activities,
-
See Note G3 for the comparative SOFA
Page 6 of 12
Notes The Grange Playgroup Association to the Accounts for the year ended 31st August 2025
- Accounting Policies
1.01. The Charity's Structure, Organisation and Business The Grange Playgroup Association is an unincorporated association governed by its constitution. It is a charity registered in England and Wales and the address of the registered office is given in the charity information on page 2 of these accounts.
The charity provies pre-school educational services funded by the Government's Early Years Education scheme and parental fees.
1.02. Basis of preparation and assessment of going concern The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 2019; the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. After making enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue its activities for the foreseeable future. Accordingly they continue to adopt the going concern basis in preparing the financial statements as outlined in the Statement of Trustees Responsibilities on page 4.
1.03. Funds structure Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. The only restricted funds are the fund for the refurbishment of the toilet block, replacement of the in-ground trampoline and butterfly/bug garden and the DAF fund which holds money given for the recipients of DAF funding. charitableUnrestrictedobjects.income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the 1.04. Income recognition (i) Recognition of Incoming Resources These are included in the statement of financial activities when: - the charity becomes entitled to the resources; - the trustees are virtually certain that they will receive the resources; and ii) - the monetary value can be measured with reasonable accuracy. i} GrantGrentsan d donations : : : : sie F Grants are only included in the statement of financial activities when the charity has (iii) Gifts in kind unconditional entitlement to the resources as 8 ; : . Gifts in kind are accounted for when receivable, at a reasonable estimate of their (iv) Investment income value to the Charity Bank and building society interest is included in the statement of financial activities when the interest falls due 1.05. Expenditure recognition Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. 1.06. Costs of raising funds The costs of raising funds include any direct costs attributable to fundraising events or fundraising activities, 1.07. Tangible fixed assets and depreciation All assets costing more than £2,000 are capitalised and depreciate over their estimated lives. Assets costing less than £2,000 are written off in the year of acquisition, Depreciation is charged on assets ona straight-line basis over their estimated useful life as follows: o IT and other equipment and furniture: 3 years
Page 8 of 12
The Grange Playgroup Association Notes to the Accounts for the year ended 31st August 2025
| B2:Charitable Activities (cont'd) | 2025 | 2024 | |||
|---|---|---|---|---|---|
| Allfiguresin€ | milion | ree | Total | Total | |
| Subtotal brought forward | i 259,070 |
- | 259,070 | ti 231,714 |
|
| Premises costs | |||||
| Rent | 13,056 | 13,056 | 13,192 | ||
| Repairsand maintenance | - | - | - | 6,176 | |
| Cleaning | 1,780 | - | 1,780 | 1,017 | |
| Gardenenhancements | 3,386 | 1,828 | 5,214 | 5,019 | |
| 18,222 pre |
1,828 | 20,050 | 25,404 es |
||
| Insurance | |||||
| Insurance | 772 | - | 772 | 877 | |
| 772 | - | 772 | 877 | ||
| Accountancy, legal and other professional fees | |||||
| Other Professional Fees | - | - | - | ||
| - | |||||
| Data protection and Ofsted | 242 | - | 242 | 85 | |
| Computerandsoftwarecosts | 2,796 | 2,796 | 1,769 | ||
| 3,038 | - | 3,038 | 1,854 | ||
| Other business expenses | |||||
| Governance - independentexamination | 500 | - | 500 | 500 | |
| Giftsand donations | 190 | 190 | 125 | ||
| 690 | - | 690 | 625 | ||
| Telephone, stationeryand other office costs | |||||
| Telephone | 1,019 | - | 1,019 | 941 | |
| Postage and stationery | 45 | 45 | 39 | ||
| Children's activities | |||||
| Children's partiesandoutings | 340 | - | 340 | 607 | |
| Equipmentexpensed | 2,979 | 1,897 | 4,876 | 5,408 | |
| Food | 1,711 | 1,711 | 1,624 | ||
| 5,030 1,897 i a |
6,927 | 7,639 ee |
|||
| TotalExpenditureonCharitableActivities | (287,886 ~=—«3,725.-~«291,611 ae |
269,093 wits pes, |
Page 10 of 12
Registered Charity Number: 1000774
Annual Report and Financial Statements for The Grange Pre-school Registered Charity Number: 1000774 Registered Charity Name: The Grange Playgroup Association For the year ended 31 August 2025
The Grange Playgroup Association Report of the Trustees for the year ended 31 August 2025
The trustees present their report with the financial statements of the charity for the year ended 31st August 2025. The trustees 2019.have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in
Charity information
Operating Name: The Grange Pre-School Registered Charity number 1000774
Address
The Grange United Reformed Church
Circuit Lane Reading RG30 3HD
Trustees (Committee members)
Under the terms of the constitution, the Committee members are the charity trustees of the Pre-School. The following people were trustees on the date that the financial statements were approved or served during the year.
| Name | Position | From | To |
|---|---|---|---|
| Jonathan Bray Claire Matthews |
Chair Treasurer |
19/09/23 17/09/24 |
|
| EmilyArmley | Secreary | Sept25 | |
| Danielle Zealey | Sept25 | ||
| Georgina Rogers Shwetha Rangarajan Sandhya DeSequire Charley Farnham NaziaZaman Roseanne Munns Megan Molyneux Marian Domingues DosSantos DanaeTegg Sarah Burke SammyMaggs Jade Claridge Pollyanna De Lima Vikash Singh JuliaMolyneux |
Santos Treasurer Secretary Manager,ex |
Sept25 Sept25 Sept25 Sept25 17/09/24 17/09/24 19/09/23 19/09/23 19/09/23 19/09/23 19/09/23 19/09/23 20/09/22 19/09/23 officio |
Sept25 Sept25 Sept25 17/09/24 17/09/24 17/09/24 17/09/24 17/09/24 17/09/24 17/09/24 |
independent Examiner
Claire Connell
Page 2 of 1?
The Grange Playgroup Association Report of the Trustees for the year ended 31 August 2025 (continued)
Structure, governance and management (continued) Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees actively review the major risks which the charity faces on a regular basis. They also examine other operational and business risks faced by the charity and believe they have established systems to mitigate these risks. Whilst the Trustees have overall responsibility for the Charity's affairs, day-to-day management of childcare services and the associated administrative duties have been delegated to the Manager and her staff. The Charity's financial administration is carried out by a paid employee who reports to the Treasurer, who is a Trustee.
Statement of Trustees Responsibilities The Trustees are responsible for the preparation of financial statements for each financial year which give a true and fair view of the state of affairs of the Charity as at the end of the financial year and of the surplus or deficit of the Charity. In preparing those financial statements the Trustees are required to
- select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - make judgments and estimates that are reasonable and prudent; and ~continueprepareits thework. financial statements on the going concern basis unless it is inappropriate to presume that the charity will The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which are sufficient to show and explain the Charity's transactions. They are also responsible for Safeguarding the assets of the cha rity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities,
The Trustees are mindful of the Charity Commission's guidance on public benefit.
This report was approved by the Board of Trustees on She lh fifrore
Jonathan Bray
Page 4 of 12
Statement
The Grange Playgroup Association of Financial Activities (SOFA) for the year ended 31st August 2025
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|All|~|Unrestricted|Restricted2025|7|——————2024|
|figures in £|Note|UnrestrictedFunds|RestrictedFunds|Total|Total|
|Income|[and]|[Endowments][ from:]|———inds____Funds|Snes|
|Donations and Legacies|Al|200|-|200|1,430|
|Charitable Activities|A2|302,704|2,758|305,462|296,140|
|Other Trading Activities|A3|1,284|-|1,284|3,018|
|Investments|AS|3,386|-|3,386|3,323|
|TotalOther Income income and Endowments|AS|eee307,574-|2,758-|310,332-|pe|303,911oe|
|Expenditure|on:|
|Raising Funds|Bi|821|-|821|1,729|
|Charitable Activities|B2|287,886|3,725|291,611|269,093|
|Other|53|-|
|Total Expenditure°.|TEE288,707|eee3,725|292,432-|eee270,822eT|
|NetNet|Gains/(Losses) on|Investments|eee-|-|-|as|
|Income/(Expenditure)|18,867|(967)|17,900|33,089|
|Transfers|ee|eeeeeeeseeesésés|a|es|
|between|Funds|(162)|162|-|
|Net|Movement in Funds|eee18,705|(805)|17,900|a33,089-|
|Reconciliation|of|Funds:|——|Sa|
|Total Funds brought forward|187,847|2,376|190,223|157,134|
|Total|ee|eres|
|Funds carried forward|206,552|1,571|208,123|190,223|
----- End of picture text -----
-
The statement of financial activities includes all gains and losses recognised in the year,
-
All income and expenditure derives from continuing activities,
-
See Note G3 for the comparative SOFA
Page 6 of 12
Notes The Grange Playgroup Association to the Accounts for the year ended 31st August 2025
- Accounting Policies
1.01. The Charity's Structure, Organisation and Business The Grange Playgroup Association is an unincorporated association governed by its constitution. It is a charity registered in England and Wales and the address of the registered office is given in the charity information on page 2 of these accounts.
The charity provies pre-school educational services funded by the Government's Early Years Education scheme and parental fees.
1.02. Basis of preparation and assessment of going concern The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 2019; the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. After making enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue its activities for the foreseeable future. Accordingly they continue to adopt the going concern basis in preparing the financial statements as outlined in the Statement of Trustees Responsibilities on page 4.
1.03. Funds structure Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. The only restricted funds are the fund for the refurbishment of the toilet block, replacement of the in-ground trampoline and butterfly/bug garden and the DAF fund which holds money given for the recipients of DAF funding. charitableUnrestrictedobjects.income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the 1.04. Income recognition (i) Recognition of Incoming Resources These are included in the statement of financial activities when: - the charity becomes entitled to the resources; - the trustees are virtually certain that they will receive the resources; and ii) - the monetary value can be measured with reasonable accuracy. i} GrantGrentsan d donations : : : : sie F Grants are only included in the statement of financial activities when the charity has (iii) Gifts in kind unconditional entitlement to the resources as 8 ; : . Gifts in kind are accounted for when receivable, at a reasonable estimate of their (iv) Investment income value to the Charity Bank and building society interest is included in the statement of financial activities when the interest falls due 1.05. Expenditure recognition Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. 1.06. Costs of raising funds The costs of raising funds include any direct costs attributable to fundraising events or fundraising activities, 1.07. Tangible fixed assets and depreciation All assets costing more than £2,000 are capitalised and depreciate over their estimated lives. Assets costing less than £2,000 are written off in the year of acquisition, Depreciation is charged on assets ona straight-line basis over their estimated useful life as follows: o IT and other equipment and furniture: 3 years
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The Grange Playgroup Association Notes to the Accounts for the year ended 31st August 2025
| B2:Charitable Activities (cont'd) | 2025 | 2024 | |||
|---|---|---|---|---|---|
| Allfiguresin€ | milion | ree | Total | Total | |
| Subtotal brought forward | i 259,070 |
- | 259,070 | ti 231,714 |
|
| Premises costs | |||||
| Rent | 13,056 | 13,056 | 13,192 | ||
| Repairsand maintenance | - | - | - | 6,176 | |
| Cleaning | 1,780 | - | 1,780 | 1,017 | |
| Gardenenhancements | 3,386 | 1,828 | 5,214 | 5,019 | |
| 18,222 pre |
1,828 | 20,050 | 25,404 es |
||
| Insurance | |||||
| Insurance | 772 | - | 772 | 877 | |
| 772 | - | 772 | 877 | ||
| Accountancy, legal and other professional fees | |||||
| Other Professional Fees | - | - | - | ||
| - | |||||
| Data protection and Ofsted | 242 | - | 242 | 85 | |
| Computerandsoftwarecosts | 2,796 | 2,796 | 1,769 | ||
| 3,038 | - | 3,038 | 1,854 | ||
| Other business expenses | |||||
| Governance - independentexamination | 500 | - | 500 | 500 | |
| Giftsand donations | 190 | 190 | 125 | ||
| 690 | - | 690 | 625 | ||
| Telephone, stationeryand other office costs | |||||
| Telephone | 1,019 | - | 1,019 | 941 | |
| Postage and stationery | 45 | 45 | 39 | ||
| Children's activities | |||||
| Children's partiesandoutings | 340 | - | 340 | 607 | |
| Equipmentexpensed | 2,979 | 1,897 | 4,876 | 5,408 | |
| Food | 1,711 | 1,711 | 1,624 | ||
| 5,030 1,897 i a |
6,927 | 7,639 ee |
|||
| TotalExpenditureonCharitableActivities | (287,886 ~=—«3,725.-~«291,611 ae |
269,093 wits pes, |
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