## 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:** 1. Final Trustees’ Report 2. Final Receipts & Payments Account 3. Asset Transfer Statement 4. Trustee Meeting Minutes 5. Gift Aid Deregistration Letter 6. Public Announcement Notice 7. Charity Commission Notification Letter 8. Step-by-Step Transfer Timeline 9. 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 A￿Al 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. 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