REGISTERED CHARITY NUM8&1: 1004532 Stsnbrk*e Accwrtanry S￿VIces Llmibj 9 ltheatsione Court W8tmRs Park Davy Way Gloucester Gloutsst8r5hire GL2 2AQ 202 Page Report ofthe Tru8te98 I to 3 kndewd8nt Exam￿$ Report slatsr￿ of Fkn8nciat Acts¥itie8 Not68 to th8 ￿nandal Statwnents 7 to 11 Detsllthl Statement of Fin8n¢lal AcMi8s 12 The tr￿41ee8 pre8ent lh￿r report wlh tro financial ststem8nts of ￿ chaFIty for the year ended 31 AugL& 2025. The tr￿$ have adopted the provNcJn5 of Ac¢ounting and R8p)rbng by Charitie8.' Stateryth of Recomrr£nded Pr8Ctrc8 ap￿￿tle to c*ariti88 Pf8pariry th8ff 8¢¢ounts In aCCorrJan￿ with tho FlnatYAal ReFX)rting StsrwJ8rd applicatle In tre UK and Republlc of Ireland IFRS 102) (effectr4e l January 2019). OBJEcnvES AND ACT]vfTES obJeC￿e￿ and alms We are an earty years thiklcarn for 24 year okls. of our 8athrwJ Is to wovida an anvironment for all chlldren to be to ￿rn. grow and devdop as indr¥•Juals, reg8rdle88 of thor race, ￿l￿dM)n, cul￿re of abilty. ￿ aim to enhance the de¥elopn8nt and educatlon of the dlldren In our Care. 81wlficant •ctlvltl•8 We aim to engage stsff k) us an envirMmwrt fr>r all chihjren to reach their potandal. We provid8 play aquiFynent and educatKJnal tools for our ehikjren to uge to enab￿ tsm to grow. W8 tske 0￿￿onal Ir5ps around ts Ic¢al a￿. srtim85 on the iccal buses or to local park8 8S well 88 W8lks. We undertake a number of fiJThYrai51ng erKl8avours eath académlc year to help )￿de activities for the children such a8 cake sa￿8 and holiday 8cav8roer hunts as woll a8 ent￿ragIng parents to play the Lucty S8Mn Lottery for our benèfit. We 8180 PJJPPOrt a number of SEN (*lldren both In 8etdng and 8bo 8lgDW8ty to le￿an1 outsth 8UPPOrt a8 n*led. Publlc b•n•fft TruJtee8 have con8ld•ra1k￿ to the guKJance on wtllc benèfiL Voluntsgr4 Our volunteers are often parents famli y rrExnbers or friends of chklren kn wr $etUrvJ. M0811y they help us to be able to run any fuTrJraising events that tske pla￿. AcHievEmE￿r3 AND PERFORMANCE Charhabh acfjvS￿es The Playgroup has continued to grvN this yBar In ts￿s of both numb&rn of chikI￿n on mll and the nurnber of staff emplo￿￿. We have been ab￿ to open a separate Fle-school room f￿ chId￿n full time which reaity helpad the 0￿jer thldren to prepare lor ststhg sthool. One of our staff went on matemty 18ave arKI OLf 4Jprentice has been pK¥JresslrKJ very well. Al staff ￿freshed or look their pa&Jiatrics first aid. along with maThJatory safeguarding gt¢. We hav8 continued lo work closety the local authorAy to assist our praaice and ongoir¥J training for staff. Crc¢ n roll has contlnugd and is ￿ mLKh ellioy*J ty chhyren. We invit&l 'Puddl8' th8 duc* from local swimmirvJ sthwl PLMldbJtth to tak lo the chlhjren about water safety, a dentsl nuTr8. 8fKI fire fightsr in to dl8cuss safety with th& cliidren. Staff have tsken the chlldren on tr¢ts to I￿1 ports. itluding ta￿ a group of pr&schoor rhlldrèn on the to a bgg8r park in th8 area. From Disability Access Fund we Ixwht n84¥ sensory toys aid$. maknly to supwrt our SEN ¢*il(Is nged8, h(P￿8¥8T th8se have prov￿ to be be￿fiCIal to all. Finally, held a worrt*￿I 'gr&JuaUon' ceremony tr all our pmchool chlidren movlng on to school. Each thmd wa8 gwen a gcthi6 k*s of memori8s of thelr th'me with us and had a backdrop set up for ￿rents to tak8 kNdures of thoir thlldren In a graduation cap and govm. We &)nllnuo to slth to oxcdknt. educati￿￿1 care to childfon of our cornm￿[ty ag&1 24yrs old. We work closely wlth the school. to Ikwi for a smooth transitknn into receptlon 8nd tha receptlon d8SS tèachw is a frequent v18knr In the pr&6chool room during the summer to￿. Fundfalslng activltles We 8ucces8fiJlty Apr￿￿ for a grant from a local thaiilth fwrnlation which meant wè were alle to conts'nue vlth our garden Improvements. Th18 has m*Je a real d61yeren￿ to the use of our outdoor hekl fundraWng events such a8 open momwlgs sponsor&l sca¥erKJer hunts as w811 as another yjccessful collaboratitfi Imth cast￿ Greem Primary to hokl a HaIl0v￿8n dl8co for the chik1ren. We 8180 ￿k1 a ClThlm89 ￿r￿$[￿ng evrt invibng tha io¢al Fire Seryi¢e to attend w#h olthelr trucks. Th18 W88 8180 8ucce88fv1 arkl very vtsll with the chlklren. Inve•tm•nt Fxrfomiance Staff remaln up to date on relevant trainiro to maka sure they are 8bSe to ¥upport and encourage chlidren to reach th￿r potenti￿. We worf( dosely on areas of challenge, such as speech and languag6, as well as behaviourn. We do so tylsaisirs wqlh agancies parents c108ely. FINANCIAL REVIEW Flnanclal posltlon The t*artty made a sU￿u$ In the year of £28.370 At the end of the ￿ar, the restr4es totslled £66.543. We hold £11.537 in a separate ￿ntIng8￿cY a(zount to cover rent and staffing reduTrJancN7s rf n8•JwJ. Pago 2 nPI FINANCIAL REVIEW Prfnclpal fundlng sourc98 The mwn fvn(fing is received from GlOucesterst￿r8 County CoLmciI for 80m& of our 2 and 3 year old& have also Caff1￿ out Som fuTrdrasirvJ events of ￿r ovm such as Christmas and Surnmar falrs 8rKJ recaved Small donat¥Th from parents or the I(￿1 conmnunity. STRUCTU￿ GOVERNANCE AKI PAANAGEkEKr GovémlNJ document is controW by its govwniThJ documenL a (knl of trusi and con8titutss REFERENCE AND ADMINISTRATIVE DEfALS Regl8t•red Charlty number Prlncipal addru¥ Cashes Gr8en Primary Sd)ool Hillcrest Road Cashes Green Str￿d Glouce*ernhlr8 GL5 4NL Mrs K aark Trustee Mr8 J Watson Trusta& Mr8 L Soloman Tru8tee Ire8vJned 4.11.25) Mrs J Athinson (appolnted 4.11.2S) Mr8 P Par8on8 (appolnted 4.11.25) Mrs S (appolnted 4.11.25) Mr8 K Brgy {8ppolnted 4.11.25) Mrs A W81ker lappolnted 4.11.25) Mr8 S Eeley (gppoknt&J 4.11.251 Mr S tske￿I {appolnt&J 4.11.25) Independent Examln•r StanbrSdge Accounlancy S￿1￿9 LI￿￿ted 9 ￿6Sts1One Court WateM4b Business P*k Gloucester GIouc8St6ryJhlre GL2 2AQ Apryoved by ord¥ of the b)ard of tru4ew on .. b8hdf by: 211&12Q2L.......... and slgned on Mr8K lark- T￿￿tee Paga 3 Independent examlnerfs rgport to the trustees of Cashes Green Playgroup I report to the charity trustees on my examinalion of the accwnts of Cashes Green Playgroup {the Trust) for the year ended 31 Awust 2025. Responslbllltles and basls of report As the ¢harity trustees of the Trust you are res￿￿$1b￿ for the preparation of the accounts in a¢cordance with the requ1￿Ments of the Chaniw Aot 2011 Ctha A￿. I report in respect of ry examinatim ol ts Tntsvs accounts Carr￿ ijut undef SectK)n 145 of the Act and in carying out ry examinalion I have folluwed all applt¢abla DireCtIor￿ given by Iho Charity CoMmiss￿n under Section 145(SXb) of the Act. Independent examlnerfs statsmont I have completed my examination. I txjnfimi that no material mattors have corn to my attention in connectlon wtth the examinatNJn gIV￿rd me cause to bdieve that in any matsrial respect accounbng records V•Ere not kept In r8SP8Ct of ts Tnjst as requ￿￿1 by Sodon 130 of the A¢t'. or the acctyJnts do not accord wilh t￿?$8 records.. or the accounts do not ¢ompty wtth th? requirrnts concemlng the fomi and content of accounts set out in the char￿aS {A¢counts atKI Reports) Regulations 2008 other than any requirement that the a¢¢ounts giv& a truo and fair view vhuch is not a matter Considered a5 part of an i)deFeThdent axamination. I have no concems and have como across no other mattws in c0nrrtt￿?n with the examinatbn to which attenlon should b& drawn in this rèport in order to enable 8 proper urthrstandlng of the accounts lo b8 reached. Durtan Woodger FCCA Stanbridge Accountancy SaThices Limtted 9 Wheatslone Court Walerwe119 Business Park Dayy Way Gloucester Gloucestershire GL2 2AQ Pag8 4 31.8.25 31.8.24 Unr8sthcted Totsl fijnd INCOME AND ENDowp*pifs FROM Donatlons and kgat 176,715 128,828 1,688 477 Investsnent Income 177.1)93 128,993 EXPENDfwRE ON ChaTttabl• a¢tlvltle• 148,723 128.356 NEf INCOME 28,370 RECONCILIATION OF FUND3 Totsl furK18 browJht forward 38,173 37,536 TOTAL FUNDS CARRIU) FORWARD 38.173 Tha note8 form pgrt of these finanLy81 statrnts Page 5 31.8.25 31.8.24 Untestrlctad Total fuNJ fijnds CURRENT ASSErs Cash at bank 38.173 CREDITORS AtTrJunts falllng due withln one y (1) NEf CURREKf A&SErs 38,173 TOTAL A88Efs LE&8 CURREpir UABILITIES eé,543 38.173 NEf A&8Ers 38,173 FUNDS 66,543 38,173 TOTAL FUNDS 38,173 Theft 1 State ts were apsyoved ty Ihe Board of Trusto85 and authorhgd for i88uo on 22fsf2£5.r........ and swd on its b*￿1 by.. Mrs K CIark- Trustee rs J Watson- Trustee Pagè 6 ded31A ACCOUNTING POLICIE8 8asls of preparlNJ the finan¢ial statements The fnanclal Statements of the charity. wthich is a wbllc ber￿[t ￿ under FRS 102, have b¢￿ prepared in aCC￿dan* with th8 Charrties SORP (FRS 102} 'Accounting Reporting ty Charilies.. Slatery￿rt of Recommende8J Praclke appl￿ble to th8rits8 Fyeparfng thelr attcounts in a¢xordwK¥ with Ihe Flliancial Re￿rtir￿j Stsndard aprAicable in the UK and Rerxjblic of Irel8Th1 (FRS 1¢)2) Jard applicab￿ wi the UK aThJ Rep￿iC of Ir6iand and th8 Chariii88 Ad 2011. The financtal ststetrthts hove been under Ihe histLYlc£l c081 Con￿nb.0n. Income All is re(x)gnised in the Statement of Financlal Aclvltles once the charity ha8 entilemenl to the funds. probaNe that thè ifteomè will bè rtt&vad and the amount can be rneasured rel18k￿y. Ex￿ndI￿re LI￿1[11Q$ aro r￿gr￿Sed as exW￿rtUro as soon as Ihere Is a l&¥1 or ￿structiVe oblb3allon ¢ommitt¢rhJ charlty to that expend￿, It probat48 that a transfw of ec4nomlc ben8flts will be requlffjd In settkn￿t and the amount of Ihe oblbatlon can be m8a8ur•d reliably. Expenditure is accounled for on an agyuals basB and has b8en dassrfied under he8dkngs that aggregate all cost reiatsd to the catem. Vth8f8 CAJsts c8nrK* be dlreth 8ttrfbut8d to partlcuL9r he￿[r&S ttw have been alkjcated to adivltk# on a ba818 conBiStent wlth tho u88 Taxatlon chaty is exempt from tax on its charitable thfties. Fund accountlng Unrestrictad fund8 can be U8ed In accAJnlanL* vAth the tharttabl6 ot4ecUveg at the discretion ol the trustee8. Re8tr1ct8d funds can onty be used for parllcular r￿triCt￿￿ purposes within th8 objects of the charity. Restrrtions arise when Spe￿f￿d by the dOr￿r or when fund¥ are raised for P8rUcular r08tricted purp)988. Further axplanation of the nature wrpo80 of eath fiJrKI is iKludad in the notes to tho fjnaThxl 8tatements. Hlre puKha•• and lea8lnq C¢)mmlthiènts Rertais pakl under operab'ng le88es are charg&J to the Stalw￿nt of FIn￿da1 ActNitiots on a straW1Sne basts over the period ofthe lease. Py7 cantlnued... Green Pla No Year Ended 31 OTHER TrADING ACTMTIE8 31.8.25 31.8.24 Fundralsiro wents INVESTfdENT INCOME 31.8.25 31.8.24 Ceposil ac£ount intwt 378 4TT TRUSTEES. REMUNERATION AND BEN￿rr5 There ￿re no truste8¥ remunwation or 0th8r benelttg th8 erthd 31 August 2025 nor for ts year ended 31 Augu8t 2024. TnMtO0•' eXPon$ Theffj no trustees, exwrAes pad for yafir 31 August 2025 nor for the yoar end6d 31 August 2024. COMPARATIVES FOR THE ￿ATElEP￿r OF FINANCIAL ACTMTIES Unrestric fur COME AND ENDOWMENTS FROM Donation8 and kngade8 126,828 other tradlng activttl88 Investment Income 1,688 477 Total 128,993 WENDrruRE ON Charltablg activitleg General 128,356 NET INCOME 637 RECONCIUATION OF FUNDS Total furxds brought forward 37,536 TOTAL FUNDS CARRED FORWARD 38,173 contin￿... CREDITORS: AMOUNf3 FALLING DUE WITHIN ONE YEAR 31.8.25 31.8.24 Bank loan8 and overthafb <888 nots n LOANS An aneiysis of the matty of loan81s given bdw. 31.8.25 31.8.24 Amounts falh'ng due v•ithin one ￿ on deAn￿.. Ba￿ ¢yMdrats VEMEprr IN FUNDS Net Mov￿ent infu At 31.8.25 At 1.9.24 Unrnstrlcted lund• General fijnd 38.173 28.370 86,543 TOTAL FUND8 38,173 28,370 66,543 Nét nK)vement In fund8. InclLMknI In the atx>ve are a8 fdkrw8,' IncomlNJ Resourc88 Movement reswrces expended In funds Unre8trlctod lund• General fund 177.093 1148,723) 28,370 TOTAL FUNDS 177.093 (148,723) 28,370 ComparatNes lor mov•nent in fund• Net ￿￿vement in fvnds At 31.8.24 At 1.9.23 General fimd 37,536 38,173 TOTAL FUNDS 37,536 38.173 Pagg 9 Green Pl earE 202 MOVEMEKf IN FIJND8- contlnuod Comparalhe net movemem In fund8. Indud&l In the aLw)vg AS foll(MB'. IncomlrYJ Resour￿9 Movement resour￿8 exFended h fvThJs Unrnstricted funds Gener81 fwd 128,993 (128,358) 837 TOTAL FUNDS 128,993 {128.356) 837 A Current ￿ 12 rnonts ￿ prtor year 12 ft￿nthS ￿mtIr*4 Is as follows.. Nat n￿e￿it In funds At 31.8.25 At 1.9.23 UnroAtslctsd fund• G8r*Trl fijrnl 37,536 29,CM)7 TOTAL FUNDS 37.536 29,007 86,543 A current year 12 months and prlor year 12 mnths combkned net movwt In funds, InclUd￿J in the abov8 are as kJllryKd.' Incomfvj R8source8 Movomwrt resour￿ expended In fundg Unrootrlctsd fund• General ILnd 306.086 1277,079> 29,fAI7 TOTAL FWDS 306,086 {277,0791 29,007 Page 10 ctyrtlwed... RELATED pAirrY DISCLOSURES Tlwe were no related paty transa¢tior6 fcf the year endaj 31 August 2025. Page11 la En 31.8.25 31.8.24 INCOME AND ENI)OWMEIffi8 Donatlons andlogacles Donations Children's fees GCC Funthng 2,827 24.625 149.263 571 22.481 103,778 176,715 126,828 Othor tradlng aclfvttl89 Fundr8i8lng ev￿ts 1,888 1ml￿tm0nt Incomo Deposlt account interest 378 477 Total Incomlng r•oour¢88 177, 128,993 EXPENDITURE Charltabh actlvlll•• Wages Rant InBuran( offi￿ costs Telephone SuTrlries Chllaren's 8nack8 Coroumable8 Crw'n, Roll 8utscrfFllons Trainiryj costs 125.224 1{￿,113 5,830 481 3241 92 2,788 6.283 931 1,148 2,250 337 1.904 2,708 148.723 128,356 Totsl r860urces expended 148,723 128.386 Net Income 28,370 637 This page does not form part of the 8tattrtory finanLyal State￿￿ts Page 12