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← Orton Longueville Playgroup

2025-07-31-accounts

Charity Registration No. 1015208

ORTON LONGUEVILLE PLAYGROUP

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

ORTON LONGUEVILLE PLAYGROUP

CONTENTS

Trustees and Officers
Trustees' Report
Independent Examiner's Report
Statement of Financial Activites
Balance Sheet
Notes to the Accounts		 Page No.

1
2
3
4
5
6 - 11

ORTON LONGUEVILLE PLAYGROUP

TRUSTEES AND OFFICERS

Trustees E Meins Chair
T Fareleio
H Humber
R Jones
G Johnson awaiting Ofsted approval
C Pask
E Pask
S Wells
J Wells awaiting Ofsted approval resigning at AGM
Registered Address Woodside Lodge
Oundle Road
Orton Longueville
Peterborough
PE2 7EA
Charity Registration Number 1015208
Independent Examiner D W Mason FMAAT DChA
DWM Accounting Limited
9 Needham Court
Yaxley
Peterborough
PE7 3LE
Bankers The Co-operative Bank plc
PO Box 101
1 Balloon Street
Manchester
M60 4EP

ORTON LONGUEVILLE PLAYGROUP

TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2025

The Orton Longueville Playgroup is constituted by Deed of Trust and is a registered charity, number 1015208. Its address is at Woodside Lodge, Oundle Road, Orton Longueville, Peterborough, PE2 7EA.

The Trustees during the year to 31 July 2025 were:

E Meins Chair T Fareleio H Humber R Jones G Johnson awaiting Ofsted approval C Pask E Pask S Wells J Wells awaiting Ofsted approval resigning at AGM

The main objective of the charity remains to enhance the development and education of children under statutory school age. We keep in mind the Charity Commission’s guidance on public benefit whilst planning our activities at trustee meetings. We aim to provide a safe, secure, stimulating, caring, environment which is sensitive to the needs of the children and to include parents, families and carers in a community based group. This benefits the children attending our setting by extending their learning through a variety of experiences and developing their social skills with other children and adults.

Once again the vast majority of the playgroup’s funds continue to come from the Government Nursery Grant for 3 and 4 year olds. The figure for this year was £267,512 compared to £228,372 last year. Due to the introduction of expanded funding for 2 year olds we have seen an increase in attendance and income.

The trustees have assessed the major risks which the charity faces and confirm that systems have been established to enable regular reviews to mitigate these risks.

The trustees policy is to aim to hold 3 months worth of expenditure as reserves. This is an ideal that we continue to aim for and are currently achieving.

We expect our income levels to be maintained for the coming year. Our expenses also continue to increase especially in terms of wages due minimum wage and National Insurance increases. We expect this to increase again next year as well as other running costs that are slowly increasing.

We are still waiting for the Lease to be agreed so this could be a factor in increasing costs in coming months. Due to the age of the building we now have a programme of maintenance that is ongoing to decorate, repair and replace where necessary, and due to increased numbers of children we will be looking at staffing to see if we need to

We feel the Playgroup is in a good financial position to continue to operate and to continue the improvement of the facilities and equipment, but have decided to aim to hold a further 2 months of expenditure to cover for further unexpected costs as a result of repairs and any other eventuality. Again, this is currently being achieved, but will be monitored for reasonableness in future years.

E Meins Chair

Date: 14 October 2025

ORTON LONGUEVILLE PLAYGROUP

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ORTON LONGUEVILLE PLAYGROUP

I report to the charity's trustees on my examination of the accounts of Orton Longueville Playgroup for the year ended 31 July 2025, which are set out on pages 4 to 11.

Responsibilities and basis of report

As the charity trustees 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 charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Association of Accounting Technicians.

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:

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.

D W Mason FMAAT DChA DWM Accounting Limited 9 Needham Court Yaxley Peterborough PE7 3LE

Date: 14 October 2025

ORTON LONGUEVILLE PLAYGROUP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025

Unrestricted
Funds
Note
£
Income:
Income from donations
288
Income from charitable activities
3
338,415
Income from other activities
4
2,399
Total income
341,102
Expenditure:
Charitable activities
5
284,460
Support costs
6
6,469
Total resources expended
290,929
Net movement in funds for the year
50,173
Fund balances brought forward
128,473
Fund balances carried forward
178,646		 Restricted
Funds
£
-
8,540
-
8,540
9,218
140
9,358
(818)
2,738
1,920		 Total
Total
2025
2024
£
£
288
544
346,955
314,919
2,399
1,317
349,642
316,780
293,678
308,799
6,609
4,637
300,287
313,436
49,355
3,344
131,211
127,867
180,566
131,211

The notes on pages 6 to 11 form part of these financial statements

ORTON LONGUEVILLE PLAYGROUP

BALANCE SHEET AS AT 31 JULY 2025

Note
Current assets
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within
one year
10
Net current assets
Net assets
Funds of the charity
11
Unrestricted funds
Restricted funds
12
Total charity funds		 £
£
£
£
6,292
4,870
177,761
140,028
184,053
144,898
(3,487)
(13,687)
180,566
131,211
180,566
131,211
178,646
128,473
1,920
2,738
180,566
131,211
2025
2024		 £
£
£
£
6,292
4,870
177,761
140,028
184,053
144,898
(3,487)
(13,687)
180,566
131,211
180,566
131,211
178,646
128,473
1,920
2,738
180,566
131,211
2025
2024
131,211
128,473
2,738
131,211

The financial statements were approved by the trustees on 14 October 2025

E Meins Chair

The notes on pages 6 to 11 form part of these financial statements

ORTON LONGUEVILLE PLAYGROUP

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies

The accounts have been prepared on the historical cost basis of accounting. The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

1.1 Basis of preparation

The accounts have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland ("FRS 102"), Accounting and Reporting by Charities - the Statement of Recommended Practice for charities applying FRS 102, the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosures are required to show a true and fair view.

1.2 Public benefit

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy

1.3 Exemption from preparing cash flow statement

The charity has taken advantage of the exemption provided by FRS 102 and has not prepared a cash flow statement.

1.4 Income

All income is included in the Statement of Financial Activities in the year in which they are receivable, except for monies which are for specific periods crossing over the year end.

Income represents fees, SEN funding, fund-raising proceeds, uniform sales and other income receivable in the year.

1.5 Expenditure and irrecoverable VAT

Expenditure, including VAT, is recognised on the accruals basis.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic management of the charity.

1.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

ORTON LONGUEVILLE PLAYGROUP

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025

1 Accounting policies (continued)

1.7 Tangible fixed assets and depreciation

All expenditure on equipment is written off in the year of purchase, therefore there are no fixed assets or depreciation.

1.8 Fund accounting

Funds held by the charity are:

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds - these are funds that have been set aside at the discretion of the Trustees for a specific, but not legally binding, purpose.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

1.9 Financial instruments

The charity only has financial instruments which meet the criteria of a basic financial instrument as defined by section 11 of FRS 102.

Short term debtors and creditors are measured at transaction price.

1.10 Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short term maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.11 Employee benefits

Short-term employee benefits

Short-term employee benefits are recognised as an expense in the period in which they are incurred.

Post-employment defined contribution plans

The charity makes contributions for staff to a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund, or paid to employees' personal pension plans. The pension cost charge represents contributions payable by the charity to the fund or personal plans and are recognised as an expense as they are incurred.

ORTON LONGUEVILLE PLAYGROUP

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025

2 Legal status of the charity

The Orton Longueville Playgroup is constituted by Deed of Trust and is a registered charity, number 1015208. Its address is at Woodside Lodge, Oundle Road, Orton Longueville, Peterborough, PE2 7EA.

Unrestricted
Funds
£
Fees
309,658
SEN Funding
28,757
338,415		 Restricted
Funds
£
1,120
7,420
8,540		 Total
Total
2025
2024
£
£
310,778
288,848
36,177
26,071
346,955
314,919
Unrestricted
Funds
£
Fund raising event proceeds
1,998
Uniform sales
401
2,399		 Restricted
Funds
£
-
-
-		 Total
Total
2025
2024
£
£
1,998
983
401
334
2,399
1,317

ORTON LONGUEVILLE PLAYGROUP

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025

5 Charitable expenditure

Unrestricted
Funds
£
Wages
241,569
Insurance
2,377
EYA/PPA subscription
124
Rent of premises
28,008
Training fees
729
Equipment
1,652
Materials
1,318
Kitchen sundries and food
1,924
Trips
2,155
Christmas party
276
Leaving gift
537
Maintenance
420
Uniform purchases
687
Outdoor play area
2,684
284,460
6
Support costs		 Unrestricted
Funds
£
Wages
241,569
Insurance
2,377
EYA/PPA subscription
124
Rent of premises
28,008
Training fees
729
Equipment
1,652
Materials
1,318
Kitchen sundries and food
1,924
Trips
2,155
Christmas party
276
Leaving gift
537
Maintenance
420
Uniform purchases
687
Outdoor play area
2,684
284,460
6
Support costs		 Restricted
Funds
£
2,544
-
-
-
-
3,334
-
-
3,187
-
-
-
-
153
9,218		 Total
Total
2025
2024
£
£
244,113
208,609
2,377
1,390
124
130
28,008
28,008
729
439
4,986
3,594
1,318
738
1,924
2,218
5,342
3,756
276
220
537
490
420
394
687
1,547
2,837
57,266
293,678
308,799
Unrestricted
Funds
£
Fund raising event costs
734
Office expenses
5,535
Sundry expenses
50
Governance costs:
Accountancy
150
6,469		 Restricted
Funds
£
-
140
-
-
140		 Total
Total
2025
2024
£
£
734
444
5,675
3,940
50
103
150
150
6,609
4,637
Support costs
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Fund raising event costs 734 - 734 444
Office expenses 5,535 140 5,675 3,940
Sundry expenses 50 - 50 103
Governance costs:
Accountancy 150 - 150 150
6,469 140 6,609 4,637

ORTON LONGUEVILLE PLAYGROUP

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025

7 Analysis of staff costs

Salaries and wages
Pension costs		 2025
£
240,069
4,044
244,113		 2024
£
204,898
3,711
208,609

No employee had benefits in excess of £60,000 (2024 : no employees).

Pension costs

The charity makes contributions for staff to a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and are recognised as an expense as they are incurred.

8 Staff numbers

The average monthly head count was 13 staff (2024 : 11 staff). and the average monthly number of full-time equivalent employees during the year was as follows:

Average number of employees during the year
Debtors
Debtors
Prepayments
Creditors: amounts falling due within one year
Taxation and social security
Accruals
Other creditors		 2025
11
2025
£
2,776
3,516
6,292
2025
£
-
192
3,295
3,487		 2024
10
2024
£
1,602
3,268
4,870
2024
£
1,527
150
12,010
13,687

9 Debtors

10 Creditors: amounts falling due within one year

ORTON LONGUEVILLE PLAYGROUP

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025

11 Analysis of charitable funds

Unrestricted
funds
£
Fund balances at 31 July 2025 are represented by:
Current assets
182,133
Current liabilities
(3,487)
Net assets
178,646		 Restricted
funds
Total
£
£
1,920
184,053
-
(3,487)
1,920
180,566
12
Restricted funds
Early Years Pupil Premium
Disability Access Funding		 Opening
balance
£
132
2,606
2,738		 Incoming
resources
£
1,120
7,420
8,540		 Resources
expended
£
(946)
(8,412)
(9,358)		 Closing
Transfers
balance
£
£
-
306
-
1,614
-
1,920

The Early Years Pupil Premium relates to monies received from Peterborough City Council in relation to additional funding for disadvantaged 3 and 4 year olds.

The Disability Access Funding is an annual funding from Peterborough City Council to children in receipt of Disability Living Allowance.