MERE GREEN 0-5
CHARITY TRANSFER & CLOSURE MASTER DOCUMENT
Transfer of Unincorporated Charity to CIO Effective Transfer Date: 10 November 2025 Final Accounting Period: 1 September 2024 – 10 November 2025
COVER PAGE
TRANSFER & CLOSURE DOCUMENT PACK Unincorporated Charity → Charitable Incorporated Organisation (CIO)
Effective Transfer Date: 10 November 2025
Prepared for: Trustees of the Unincorporated Charity
Contents:
-
Final Trustees’ Report
-
Final Receipts & Payments Account
-
Asset Transfer Statement
-
Trustee Meeting Minutes
-
Gift Aid Deregistration Letter
-
Public Announcement Notice
-
Charity Commission Notification Letter
-
Step-by-Step Transfer Timeline
-
Dual Checklist (Old Charity & CIO)
Page 1
1. FINAL TRUSTEES’ REPORT
Charity Name: MERE GREEN 0-5 Charity Number: 1019905
Period Covered: 1 September 2024 – 10 November 2025
Reason for Report: Transfer of assets and liabilities to CIO and closure of unincorporated charity
1. Introduction
This is the final Trustees’ Report for the charity covering the period 1 September 2024 to 10 November 2025, reflecting the extended accounting period up to the date the charity transferred all assets and liabilities to its successor Charitable Incorporated Organisation (CIO).
2. Objectives and Activities
The charity’s purpose during the period remained consistent with its governing document:
- The aim of Mere Green 0-5 is to enhance the development and education of pre-school age children, by providing a safe environment in which to learn and play.
Activities undertaken included:
-
Mere Green 0-5 runs a preschool playgroup open to children from the age of 2 to 5. This operates Monday and Tuesday mornings, and all day Wednesday to Friday.
-
We also run a Stay & Play group with sessions open to children from 0-3 and their parents/carers.
-
Mere Green 0-5 promotes early education in line with the Early Years Foundation Stage. We are registered with OFSTED and were rated good at our last inspection in Oct 2019.
-
We follow the Pre-School Learning Alliance Constitution and tend to follow their policies and procedures for recruitment and training, these are reviewed and updated as required.
-
The pre-school is managed by the volunteer management committee including parents and carers of children who use or have used the charities services. The management committee employ paid qualified staff to run the pre-school and stay & play group.
-
Risk assessments are carried out for all eventualities. Decisions and policies are made and cascaded to all staff and parents/carers.
3. Transfer to CIO
The trustees agreed to transfer the charity’s operations, assets, and liabilities to its successor CIO. The transfer was completed on 10 November 2025 . Following the transfer, the unincorporated charity ceased to operate.
4. Financial Review
Total income for the period: £196020 Total expenditure for the period: £179925_
All liabilities were settled before the transfer date. A final bank reconciliation was completed, and the bank account was closed on: __7[TH] MAY 2026___.
5. Asset Transfer
All remaining assets were transferred to the CIO as follows:
-
Cash transferred: £72634____
-
Equipment transferred: ___2564_____
-
Other assets: _786(Uniform stock)__________
Date of transfer: 30[th] November _____
6. Governance and Management
The charity was managed by the following trustees during the period:
-
Duncan Gore (Chair)
-
Carol Hartland (Treasurer)
-
Maria Georgio (Secretary)
-
Romina Gholami
-
Melanie Panaytiotou
7. Conclusion
The trustees confirm that the charity ceased to exist on 10 November 2025 following the transfer of all assets and liabilities to the CIO.
Signed on behalf of the trustees: Name: Carol Hartland Position: Treasurer & Trustee
Date: __10 / 06/ 2026________
2. FINAL RECEIPTS & PAYMENTS ACCOUNT
Charity Name: MERE GREEN 0-5 5 Charity Number: 1019905 Period: 1 September 2024 – 10 November 2025 RECEIPTS Donations and legacies..................... £_ Fundraising income. £494 Grants received... £167285 Bank interest.................................... £_ Other income.....£28571........................ TOTAL RECEIPTS.................................. £_196020_ PAYMENTS Charitable activities............................ £_ Fundraising costs... £266 Governance costs................................. £_ Project costs................ Other payments......£179659........................... TOTAL PAYMENTS............... £179925 ____ NET MOVEMENT IN FUNDS (Receipts – Payments)............................. £16095 _ BANK RECONCILIATION Opening balance (1 Sept 2024)..................... £_55146_ Add net movement.................................. £__17488 __ Closing balance (10 Nov 2025).......72634.............. £__ Transferred to CIO on: __30[th] Nov 2025____ Amount: £72634____
3. ASSET TRANSFER STATEMENT
Charity Name: MERE GREEN 0-5 Charity Number: 1019905
Transfer Date: 10 November 2025
The trustees confirm that all assets and liabilities of the unincorporated charity were transferred to the successor CIO.
Assets Transferred
Cash: £_ Equipment: _2564_____ Other assets: __786_____
Liabilities Transferred
[List any liabilities or state “None”]
Accruals ( Accounts preparation - £610
The unincorporated charity ceased to operate following the transfer.
Signed: __ Carol Hartland _ Name: _Carol Hartland____ Date: _10/06/2026______
4. TRUSTEE MEETING MINUTES – APPROVAL OF TRANSFER
13/3/2023 AGM Mere Green Community Centre
Attended by 6 committee members and 12 parents.
It was unanimously agreed to move from an unincorporated charity to a CIO. At the time of transfer it was agreed that all assets transfer to the new organisation after approval of the residing committee and The Early Years Alliance.
1. Purpose
To approve the transfer of the unincorporated charity into a CIO. Trustees:- Duncan Gore, Carol Hartland, Melanie Panayiotou, Romina Gholami, Maria Georgio and The Early Years Alliance all approved the transfer of all assets and actions detailed below.
2. Resolution
The trustees unanimously resolved to:
-
Transfer all assets and liabilities to the CIO
-
Complete the transfer on 10 November 2025
-
Prepare final accounts to that date
-
Close the unincorporated charity following the transfer
-
Notify the Charity Commission
3. Bank Account
Closed 07/05/2026.
4. Records
To be retained for at least 6 years.
Signed: _ Carol Hartland ___ Date: 10/06/2026___
5. GIFT AID DEREGISTRATION LETTER
N/A
HMRC Charities BX9 1AU
[Date]
Dear HMRC Charities Team,
Re: Deregistration of Gift Aid – [Charity Name], Charity No. [XXXXXXX]
The charity transferred all assets and liabilities to its successor CIO on 10 November 2025 and has ceased operating.
Please remove the charity from the Gift Aid register.
All Gift Aid claims up to the transfer date have been submitted.
Kind regards, [Your Name] Trustee
(Charity Name]
6. PUBLIC ANNOUNCEMENT NOTICE
IMPORTANT ANNOUNCEMENT
We are pleased to confirm that the charity has transferred all activities, assets, and responsibilities to its new Charitable Incorporated Organisation (CIO).
The transfer was completed on 10 November 2025.
Thank you for your continued support.
7. CHARITY COMMISSION NOTIFICATION LETTER
Subject: Notification of Transfer to CIO – Unincorporated Charity
Dear Charity Commission,
I am writing on behalf of the trustees to notify you that the charity has transferred all assets and liabilities to its successor CIO.
The transfer was completed on 10 November 2025, and the unincorporated charity has now ceased to operate.
We confirm that:
-
All assets and liabilities were transferred on 10 November 2025.
-
No assets remain in the unincorporated charity.
-
The bank account has been closed.
-
Final accounts have been prepared for the period 1 September 2024 to 10 November 2025.
-
A final trustees’ report and minutes approving the transfer are available.
Please remove the unincorporated charity from the register as it has ceased to exist following the transfer.
Kind regards,
Carol Hartland
Trustee
8. STEP-BY-STEP TRANSFER TIMELINE
Stage 1 — Preparation (Now → June 2025)
-
Review governing document
-
Ensure CIO is registered
-
Open CIO bank account
-
Prepare list of assets and liabilities
-
Notify stakeholders
-
Draft transfer resolution
-
Begin preparing updated financial records
Stage 2 — Pre-Transfer (July → October 2025)
-
Confirm transfer date: 10 Nov 2025
-
Notify funders and suppliers
-
Prepare draft final accounts
-
Prepare draft trustees’ report
-
Schedule trustee meeting
Stage 3 — Transfer Completion (10 Nov 2025)
-
Transfer all assets and liabilities
-
Transfer cash
-
Stop activity under old charity
-
Record transfer in minutes
Stage 4 — Post-Transfer (Nov → Dec 2025)
-
Close bank account
-
Finalise accounts
-
Finalise trustees’ report
-
Notify HMRC
-
Notify Charity Commission
-
Archive records
Page 9
9. DUAL CHECKLIST
Unincorporated Charity
-
[X] CIO registered
-
[X] Transfer date agreed
-
[X] Assets & liabilities listed
-
[X] Transfer resolution approved
-
[X] Final accounts prepared
-
[X] Trustees’ report prepared
-
[X] Assets transferred
-
[X] Bank account closed
-
[X] HMRC notified
-
[X] Charity Commission notified
-
[X] Records archived
CIO
-
[X] Bank account opened
-
[X] Trustees appointed
-
[X] Policies adopted
-
[X] Assets received
-
[X] Opening balances recorded
-
[X] Funders updated
-
[X] Website/social media updated
TRUSTEE SIGNATURE PAGE
(Insert after the Final Trustees’ Report or at the end of the document)
TRUSTEE SIGNATURE PAGE
Transfer of Unincorporated Charity to CIO Effective Transfer Date: 10 November 2025
We, the undersigned trustees, confirm that:
-
We have reviewed and approved the Final Trustees’ Report
-
We have reviewed and approved the Final Accounts for the period 1 September 2024 – 10 November 2025
-
We have approved the transfer of all assets and liabilities to the CIO
-
We confirm that the unincorporated charity ceased to operate on 10 November 2025
-
We authorise submission of all required documents to the Charity Commission and HMRC
Trustee Signatures
Trustee Name: _____ Signature: Date: Trustee Name: ____ Signature: Date: Trustee Name: _____ Signature: Date: Trustee Name: ____ Signature: Date: Trustee Name: ________ Signature: Date:
TRUSTEE SIGNATURE PAGE (In.fL'rl afier Ilic I, iiicil Tni,%'lc'c'.¥ ' Rcp()rl ()r ul IIIL) L)Iid ()f IliL' d()L'iiiiiL'iil) TRUSTEE SIGNATURE PAGE Transfer of Ilnincorporated Charity to CIO Effective Transfer Date: 10 November 2025 We, tlie undLrsigned trustecs, confirni tlic2t: We have reviewed and approved tlie Final Truslees, Report We have reviewed and approved the Final Accounts for the period I September 2024 10 November 2025 We hc2ve approved the transfer of all assets and liabilities to the CIO We confim] that the unincorporated charity cca.sed to operate on 10 November 2025 We authorise subinission of all required documents to the Charity Commission and HMRC Trustee Signatures Trustee Name: o g u GOR & Signature: Date: lo'G.L Trustee Name: Signature: Date: lo'6.I6 Trustee Name: i e f AAl i oTO(A Signature: Date: 10.6.1 Trustee Name: 0£ io Signature: Date: 17- G-IL Trustee Name: G-HoL* Signature: Date:
Registered number 1019905
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905
Report and Accounts
30 November 2025
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Report and accounts Contents
| Page | |
|---|---|
| Centre information | 1 |
| Treasurers' report | 2 |
| Accountants' report | 3 |
| Profit and loss account | 4 |
| Balance sheet | 5 |
| Notes to the accounts | 7 |
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Company Information
Accountants
KATHY O DONNELL FCCA MAAT 35 HILL LANE BASSETTS POLE SUTTON COLDFIELD W MIDLANDS B75 6LE
1019905 Registered Office
Mere Green Community Centre Mere Green Road
West Midlands
Treasurer CAROL HARTLAND
1
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Registered number: 1019905 Treasurers' Report
I approve these account which comprise of the Profit and Loss Account , Balance Sheet and the related notes. I acknowledge my responsibility for the accounts, including the appropriateness of the accounting basis as set out in note 1, and for providing all the information and explanations necessary for their compiliation,
CAROL HARTLAND TREASURER
2
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Accountants' Report
Accountants' report to the directors of MERE GREEN 0-5 REGISTERED CHARITY NO 1019905
You consider that the company is exempt from an audit for the period ended 30 November 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial period and of its profit or loss for the financial period.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
KATHY O DONNELL FCCA MAAT Chartered Certified Accountants
35 HILL LANE BASSETTS POLE SUTTON COLDFIELD W MIDLANDS B75 6LE
28 February 2026
3
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Profit and Loss Account for the period from 1 September 2024 to 30 November 2025
| Turnover Toddlers Income Pre School Income Stay & Play Fund raising -Photos Fund raising -Easy Fund Fund raising -Donations Fund raising -All my own Sundry Income- Uniforms Income - Fruit - Net Income Interest Recd Gross Gross Income Expenses Accounts charge Advertising & Marketing Admin expenses Bank Charges Cleaning expenses Consumables- Equipment Consummables Consummables - Fruit Consummables- It Software Consummables- session activiities CRB checks Depreciation Fund raising - Other Fund raising -All my Own work Fund raising -Toddlers Fund raising -Uniforms Insurance Ofstead registration Printing Postage & stationery Refresthments-stay & play Rent Pre School Rent Stay and Play Repairs and Maintenance Sundries Telephone & Internet Toddlers expenses Training Wages Pre School Wages Toddlers - Total Expenses Profit (loss) for period |
2025 - 189,514 2,850 - - - 494 (330) 3,492 - 196,020 - 196,020 610 105 2,442 86 243 1,972 353 1,656 2,358 672 411 5,032 - 266 - - 805 85 672 247 16,126 1,109 9 12 150 - 730 143,774 - - 179,925 16,095 |
2024 - 122,118 1,591 - 44 92 - - 2,974 - |
|---|---|---|
| 126,819 - |
||
| 126,819 | ||
| 460 8 2,223 105 264 2,099 130 1,003 1,027 693 495 717 - - - - 1,072 50 552 165 10,338 722 14 - 220 - 522 100,952 - - 123,831 |
||
| 2,988 |
4
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Registered number: 1019905 Balance Sheet as at 30 November 2025
| Notes | 2025 | 2024 | |||
|---|---|---|---|---|---|
| 1 | |||||
| Fixed assets | |||||
| Tangible assets | 2 | 2,564 | 4,664 | ||
| Investments | - | ||||
| 2,564 | 4,664 | ||||
| Current assets | |||||
| Stocks | 786 | 786 | |||
| Debtors | 3 | - | 523 | ||
| Cash at bank and in hand | 72,634 | 55,146 | |||
| 73,420 | 56,455 | ||||
| Creditors: amounts falling due | |||||
| within one year | 4 | (610) | (1,840) | ||
| Net Current Assets | 72,810 | 54,615 | |||
| Total assets less current | |||||
| liabilities | 75,374 | 59,279 | |||
| Creditors: amounts falling due | |||||
| after more than one year | - | - | |||
| Provisions for liabilities | - | - | |||
| Net Current Liabilites | 75,374 | 59,279 | |||
| Capital and reserves | |||||
| Called up share capital | - | - | |||
| Share premium | - | - | |||
| Revaluation reserve | - | - | |||
| Profit and loss account | 75,374 | 59,279 | |||
| Capital Account | 75,374 | 59,279 |
The committee are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The committee acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
CAROL HARTLAND Treasurer Approved by the board on 28 February 2026
5
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Notes to the Accounts for the period from 1 September 2024 to 30 November 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment
20% reducing value
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Notes to the Accounts for the period from 1 September 2024 to 30 November 2025
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
7
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Notes to the Accounts for the period from 1 September 2024 to 30 November 2025
| 0 Employees Average number of persons employed by the company 2 Tangible fixed assets Cost At 1 September 2024 Additions Disposals At 30 November 2025 Amortisation At 1 September 2024 Provided during the period On disposals At 30 November 2025 Net book value At 30 November 2025 At 31 August 2024 3 Debtors Trade debtors Deferred tax asset Other debtors Amounts due after more than one year included above 4 Creditors: amounts falling due within one year Trade creditors Obligations under finance lease and hire purchase contracts Trade creditors Corporation tax Other taxes and social security costs Other creditors Amounts owed by group undertakings and undertakings in which the company has a participating interest |
2025 Number 12 28,614 2,165 - 30,779 23,183 5,032 - 28,215 2,564 5,431 2025 - - - - - - - 2025 - 610 - - - - - 610 |
2024 Number 11 24,189 3,658 - |
|---|---|---|
| 27,847 | ||
| 22,465 717 - |
||
| 23,183 | ||
| 4,664 | ||
| 2024 - - - - 523 523 - 2024 - 1,547 - 65 - 228 - 1,840 |
5 Additional Information
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Mere Green Community Centre Mere Green Road
West Midlands
8
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Detailed profit and loss account for the period from 1 September 2024 to 30 November 2025
| Total Income Cost of sales Gross Profit Operating profit Net Profit |
2025 1 196,020 179,925 16,095 16,095 16,095 |
2024 1 126,819 123,831 |
|---|---|---|
| 2,988 | ||
| 2,988 | ||
| 2,988 |
9
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Detailed profit and loss account
for the period from 1 September 2024 to 30 November 2025
| Sales Toddlers Income Pre School Income Stay & Play Fund raising -Photos Fund raising -Easy Fund Fund raising -Donations Fund raising -All my own Sundry Income- Uniforms Income - Fruit Interest Recd Gross Total Income Expenses Accounts charge Advertising & Marketing Admin expenses Bank Charges Cleaning expenses Consumables- Equipment Consummables Consummables - Fruit Consummables- It Software Consummables- session activiities CRB checks Depreciation Fund raising - Other Fund raising -All my Own work Fund raising -Toddlers Fund raising -Uniforms Insurance Ofstead registration Printing Postage & stationery Refresthments-stay & play Rent Pre School Rent Stay and Play Repairs and Maintenance Sundries Telephone & Internet Toddlers expenses Training Wages Pre School Wages Toddlers - |
2025 1 - 189,514 2,850 - - - 494 (330) 3,492 - - 196,020 610 105 2,442 86 243 1,972 353 1,656 2,358 672 411 5,032 - 266 - - 805 85 672 247 16,126 1,109 9 12 150 - 730 143,774 - |
2024 1 - 122,118 1,591 - 44 92 - - 2,974 - - |
|---|---|---|
| 126,819 | ||
| 460 8 2,223 105 264 2,099 130 1,003 1,027 693 495 717 - - - - 1,072 50 552 165 10,338 722 14 - 220 - 522 100,952 - |
179,925 123,831
Total Expenses
10
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Detailed profit and loss account for the period from 1 September 2024 to 30 November 2025
| Other operating income | 2025 1 - - |
2024 1 |
|---|---|---|
| - | ||
| - |
11
Registered number 1019905
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905
Report and Accounts
30 November 2025
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Report and accounts Contents
| Page | |
|---|---|
| Centre information | 1 |
| Treasurers' report | 2 |
| Accountants' report | 3 |
| Profit and loss account | 4 |
| Balance sheet | 5 |
| Notes to the accounts | 7 |
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Company Information
Accountants
KATHY O DONNELL FCCA MAAT 35 HILL LANE BASSETTS POLE SUTTON COLDFIELD W MIDLANDS B75 6LE
1019905 Registered Office
Mere Green Community Centre Mere Green Road
West Midlands
Treasurer CAROL HARTLAND
1
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Registered number: 1019905 Treasurers' Report
I approve these account which comprise of the Profit and Loss Account , Balance Sheet and the related notes. I acknowledge my responsibility for the accounts, including the appropriateness of the accounting basis as set out in note 1, and for providing all the information and explanations necessary for their compiliation,
CAROL HARTLAND TREASURER
2
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Accountants' Report
Accountants' report to the directors of MERE GREEN 0-5 REGISTERED CHARITY NO 1019905
You consider that the company is exempt from an audit for the period ended 30 November 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial period and of its profit or loss for the financial period.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
KATHY O DONNELL FCCA MAAT Chartered Certified Accountants
35 HILL LANE BASSETTS POLE SUTTON COLDFIELD W MIDLANDS B75 6LE
28 February 2026
3
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Profit and Loss Account for the period from 1 September 2024 to 30 November 2025
| Turnover Toddlers Income Pre School Income Stay & Play Fund raising -Photos Fund raising -Easy Fund Fund raising -Donations Fund raising -All my own Sundry Income- Uniforms Income - Fruit - Net Income Interest Recd Gross Gross Income Expenses Accounts charge Advertising & Marketing Admin expenses Bank Charges Cleaning expenses Consumables- Equipment Consummables Consummables - Fruit Consummables- It Software Consummables- session activiities CRB checks Depreciation Fund raising - Other Fund raising -All my Own work Fund raising -Toddlers Fund raising -Uniforms Insurance Ofstead registration Printing Postage & stationery Refresthments-stay & play Rent Pre School Rent Stay and Play Repairs and Maintenance Sundries Telephone & Internet Toddlers expenses Training Wages Pre School Wages Toddlers - Total Expenses Profit (loss) for period |
2025 - 189,514 2,850 - - - 494 (330) 3,492 - 196,020 - 196,020 610 105 2,442 86 243 1,972 353 1,656 2,358 672 411 5,032 - 266 - - 805 85 672 247 16,126 1,109 9 12 150 - 730 143,774 - - 179,925 16,095 |
2024 - 122,118 1,591 - 44 92 - - 2,974 - |
|---|---|---|
| 126,819 - |
||
| 126,819 | ||
| 460 8 2,223 105 264 2,099 130 1,003 1,027 693 495 717 - - - - 1,072 50 552 165 10,338 722 14 - 220 - 522 100,952 - - 123,831 |
||
| 2,988 |
4
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Registered number: 1019905 Balance Sheet as at 30 November 2025
| Notes | 2025 | 2024 | |||
|---|---|---|---|---|---|
| 1 | |||||
| Fixed assets | |||||
| Tangible assets | 2 | 2,564 | 4,664 | ||
| Investments | - | ||||
| 2,564 | 4,664 | ||||
| Current assets | |||||
| Stocks | 786 | 786 | |||
| Debtors | 3 | - | 523 | ||
| Cash at bank and in hand | 72,634 | 55,146 | |||
| 73,420 | 56,455 | ||||
| Creditors: amounts falling due | |||||
| within one year | 4 | (610) | (1,840) | ||
| Net Current Assets | 72,810 | 54,615 | |||
| Total assets less current | |||||
| liabilities | 75,374 | 59,279 | |||
| Creditors: amounts falling due | |||||
| after more than one year | - | - | |||
| Provisions for liabilities | - | - | |||
| Net Current Liabilites | 75,374 | 59,279 | |||
| Capital and reserves | |||||
| Called up share capital | - | - | |||
| Share premium | - | - | |||
| Revaluation reserve | - | - | |||
| Profit and loss account | 75,374 | 59,279 | |||
| Capital Account | 75,374 | 59,279 |
The committee are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The committee acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
CAROL HARTLAND Treasurer Approved by the board on 28 February 2026
5
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Notes to the Accounts for the period from 1 September 2024 to 30 November 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment
20% reducing value
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Notes to the Accounts for the period from 1 September 2024 to 30 November 2025
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
7
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Notes to the Accounts for the period from 1 September 2024 to 30 November 2025
| 0 Employees Average number of persons employed by the company 2 Tangible fixed assets Cost At 1 September 2024 Additions Disposals At 30 November 2025 Amortisation At 1 September 2024 Provided during the period On disposals At 30 November 2025 Net book value At 30 November 2025 At 31 August 2024 3 Debtors Trade debtors Deferred tax asset Other debtors Amounts due after more than one year included above 4 Creditors: amounts falling due within one year Trade creditors Obligations under finance lease and hire purchase contracts Trade creditors Corporation tax Other taxes and social security costs Other creditors Amounts owed by group undertakings and undertakings in which the company has a participating interest |
2025 Number 12 28,614 2,165 - 30,779 23,183 5,032 - 28,215 2,564 5,431 2025 - - - - - - - 2025 - 610 - - - - - 610 |
2024 Number 11 24,189 3,658 - |
|---|---|---|
| 27,847 | ||
| 22,465 717 - |
||
| 23,183 | ||
| 4,664 | ||
| 2024 - - - - 523 523 - 2024 - 1,547 - 65 - 228 - 1,840 |
5 Additional Information
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Mere Green Community Centre Mere Green Road
West Midlands
8
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Detailed profit and loss account for the period from 1 September 2024 to 30 November 2025
| Total Income Cost of sales Gross Profit Operating profit Net Profit |
2025 1 196,020 179,925 16,095 16,095 16,095 |
2024 1 126,819 123,831 |
|---|---|---|
| 2,988 | ||
| 2,988 | ||
| 2,988 |
9
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Detailed profit and loss account
for the period from 1 September 2024 to 30 November 2025
| Sales Toddlers Income Pre School Income Stay & Play Fund raising -Photos Fund raising -Easy Fund Fund raising -Donations Fund raising -All my own Sundry Income- Uniforms Income - Fruit Interest Recd Gross Total Income Expenses Accounts charge Advertising & Marketing Admin expenses Bank Charges Cleaning expenses Consumables- Equipment Consummables Consummables - Fruit Consummables- It Software Consummables- session activiities CRB checks Depreciation Fund raising - Other Fund raising -All my Own work Fund raising -Toddlers Fund raising -Uniforms Insurance Ofstead registration Printing Postage & stationery Refresthments-stay & play Rent Pre School Rent Stay and Play Repairs and Maintenance Sundries Telephone & Internet Toddlers expenses Training Wages Pre School Wages Toddlers - |
2025 1 - 189,514 2,850 - - - 494 (330) 3,492 - - 196,020 610 105 2,442 86 243 1,972 353 1,656 2,358 672 411 5,032 - 266 - - 805 85 672 247 16,126 1,109 9 12 150 - 730 143,774 - |
2024 1 - 122,118 1,591 - 44 92 - - 2,974 - - |
|---|---|---|
| 126,819 | ||
| 460 8 2,223 105 264 2,099 130 1,003 1,027 693 495 717 - - - - 1,072 50 552 165 10,338 722 14 - 220 - 522 100,952 - |
179,925 123,831
Total Expenses
10
MERE GREEN 0-5 REGISTERED CHARITY NO 1019905 Detailed profit and loss account for the period from 1 September 2024 to 30 November 2025
| Other operating income | 2025 1 - - |
2024 1 |
|---|---|---|
| - | ||
| - |
11