Charity Number 1019909 Presteigne Little People’s Playgroup (Registered Charity) Report of the trustees & financial statements for the year ended 31 May 2025 Presteigne Little People’s Playgroup (Registered charity: 1019909) Contents of the financial statements for the year ended 31 May 2025 Charity Information Report of the trustees Statement of financial activities Balance Sheet Page 2 Page 3 Page 4 Page 5 Charity Information for the year ended 31 May 2025 ## Registered charity name: ## Presteigne Little Peoples Playgroup Trustees : the trustees who served during the year are as follows: Ann Wake - Chairperson Antony Mottershead - Vice Chairperson Adam Crowe - Treasurer Rebecca Goddard Vincent Goodwin Kim Coles Sarah Kuegler Charlotte Hepburn Fen Prior Smith ## Charity Number: Principal Office: ## 1019909 c/o Presteigne Primary School Slough Road Presteigne Powys LD8 2NH 2 Presteigne Little People’s Playgroup (Registered charity: 1019909) The trustees of the Charity present their report with the financial statements of the company for the year ended 31 May 2025 The Charity is governed by its constitution which was adopted on 3 June 1980 and amended on 20 June 1983 and 13 July 1992. It registered with the Charity Commission on 15 April 1993. The Charity’s objects are to enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups. ## PRINCIPAL ACTIVITIES The principal activity of the Charity is provision and maintenance ofa full day care centre and all associated activities. ## FINANCIAL REVIEW The results for the year are set out on page 4 & 5. The trustees consider that the balance on the Accumulated Fund, a modest increase on 31 May 2024 of £19,950 on the activities of the charity to that date is encouraging, however the present level of funding needs to be increased to support the planned activities of the Charity. The ongoing increased staff costs along with general inflation plus planned increased staffing against no increase in government grant payments leads to us needing to seek additional grants and conduct more fundraising activities. To this end a review of costs and revenues has taken place with planned savings and income increases put in place for the future year. ## TRUSTEES The trustees who served during the year are named on page two. ## Statement of financial activities The statement of financial activities on the following page includes all gains and losses in the year. All of the above amounts relate to continuing activities. The accounts have been prepared on the accruals basis. 3 ## Presteigne Little People’s Playgroup (Registered charity: 1019909) Statement of financial activities for the year ended 31 May 2025 **----- Start of picture text -----**
|||||| |---|---|---|---|---| |31 May 2025|31 May 2024| |Income:|£|£| |Nursery Education Funding PCC|51,200|43,684| |Gov Childcare funding|89,129|93,530| |Fees|227,363|175,202| |367,692|312,416| |Grants|received|9,546|10,033| |Fund|raising|4,060|621| |Donations|-|903| |13,606|11,557| |Bank Interest|received|1,289|1,187| |Total|Income| |Expenditure:| |Wages|272,107|246,125| |Pension|11,375|7,592| |Treasurer/Chair Honoraria|17,834|18,400| |Contribution|to school costs|13,268|12,094| |Stay & Play rent & resources|558|783| |Insurance|939|829| |Phones|&|wifi|2,229|1,600| |IT support|4,069|368| |Postage/stationery/admin|2,212|-| |Project|costs Art Grant|2,450|-| |Consumables/equipment/cleaning|2,144|1,972| |Food & provisions|5,171|5,875| |School meals|12,430|4,507| |lottery|license|20|20| |DBS checks PCC|344|261| |Staff training|1,404|581| |Bank Charges|65|60| |Waste|removal|2,337|1,559| |Furniture & equipment|2,749|5,050| |Outside equipment|-|996| |Play resources|2,925|4,212| |Staff wellbeing|451|483| |ICO|35|35| |Misc|St Andrews|graduation|-|110| |Petty Cash|342|241| |Accountants|1,590|-| |Fundraising costs|427|-| |HR|support|2,315|-| |Payroll services|848|-| |Total|Expenditure| |Surplus/(deficit)|of income|over expenditure| **----- End of picture text -----**
4 Presteigne Little People’s Playgroup (Registered charity: 1019909) ## Balance Sheet ## As at 31 May 2025 ||2025|2024| |---|---|---| ||£|£| |Current assets||| |BankCurrent Account|73,788|34,717| |FundraisingAccount|1,611|200| |ContingencyAccount|68,999|67,727| |Cash Account|74|50| |Debtors|5,237|| |Total Current Assets|149,708|102,694| |Current liabilities||| |Trade Creditors and accruals|27,065|| |Total Current Liabilities|27,065|-| |Net CurrentAssets|122,643|102,694| |Capital and reserves||| |Accumulated unreserved fund brought forward|102,694|91,286| |Surplus/ (deficit) fortheyear|19,949|11,408| |TotalAccumulatedFundCarriedForward|122,643|102,694| The trustees have not required the charity to obtain an audit of its accounts for the year in question. The trustees acknowledge their responsibilities for maintaining accounting records and preparation of accounts. These accounts have been prepared in accordance with standard accounting policies and are for the sole use of the trustees. These financial statements are approved and authorised for issue by the management committee and its trustees, signed on its behalf by: Ann Wake Chairperson 5 **----- Start of picture text -----**
(ae? FOR ENGLAND AND WALES ——
Annual accounts for the period
x Period end
Section A Statement of financial activities
8
Recommended 8 Restricted
categories by % Unrestricted income Endowment Prior year
activity 8 funds funds funds _ Total funds funds
£ £ £ £ £
Incoming resources (Note 3) FO1 F02 F0O3 FO04 FO5
Income and endowments from:
Donations and legacies soi| 13606[ - [ - [ 13606] 11,557]
Charitable activities soa|_ 367,692] - [| Ss - —d| 367,692 [312,416 |
Other trading activities sos]tC
Investments sos] 1289] 289 7187 |
OtherSeparate material item of income ss{ - |Oe
Total B08eT
Resources expended (Note 6) so7 | gb2 ee te te a8e 57 | 320,160 |
Expenditure on:
Raising funds soe] 447 {- T- 280|
Charitable activities soo| 359,739] - | = | 859,739] 313,732 |
Separate material item of expense sto] 2.450] TT OT-
Other i h)hll6h
Total Si2 |. Be 6G, oe | | ee bar 313 752)
gains/(losses)Net income/(expenditure) before investment S13 ee19,950 a19,950 11,408
Net gains/(losses) on investments lll
Net income/(expenditure) 818 FNS GSO tyee
Extraordinary [items] sief geo | 1 408 |
TransfersOther recognisedbetweengains/(losses):funds Ts= — — ha
Gains and losses on revaluation of fixed assets for the charity's ownuse S18 aa 8 sl
OtherNet gains/(losses) sio(eeLee ed
movement in funds 7 eC ee eee Eee
Reconciliation of funds: ee ee ee ee ee
Total funds brought forward seit 102,694] — - | - |_ 402,694] 91,286 |
Total funds carried forward s22 [1 122 04a | le ee eae | 102,684 |
1
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Annual accounts for the period Period start date: 01 June 2024 To period end date: 31 May 2025
Section B Balance sheet
Restricted
Unrestricted income Endowment Total this Total last
Guidance note funds funds funds year year
£ £ £ £ £
Fixed assets FO1 Fo2 F03 Fo4 FO5
Intangible assets (Note 15) ao [-[T
Tangible -| -~ooey - |
Heritage assetsassets (Note(Note 16)14) iDslll8=6|6hc
Investments (Note 17) as =|
Tota txedasseis «6s FF
Current assets
Stocks (Note 18) os [ -| -| -) =]
Debtors (Note 19) g07 1A Ce Cl OE [S<1d]
Cash at bank and in hand (Note 24) Boo 144,472; - | | 144,472) 102,694
Total current assets B10 149;708 |e ee | 149708 102,694
Creditors: amounts falling due within one
year (Note 20) Bit 27,065 27,065
Net current assets/(liabilities) B12 122,644 LC 122,644| 102,694
Total assets less current liabilities B13 See ONG [eyet tee 04a | 102,604
Creditors: amounts falling due after one
year (Note 20) B14
Provisions for liabilities ss [| -| -| - |
Total net assets or liabilities B16 yoogda| = | | tee e4a) 302.604
Funds of the Charity
Endowment funds (Note 27) BI7 - fF a fe |
Restricted income funds (Note 27) B18 a
Unrestricted funds Big 122,644[ | - 122,644| 102,694
Revaluation reserve B20 -| si
Fair value reserve B21 |
Totaltunds ox | s2aoaa] | _—- |_t2,644] 102,604
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The company was entitled to exemption from audit under $477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP. **----- Start of picture text -----**
Signed by one or two trustees/directors on behalf of all the trustees/directors
ee ee ee ee
PAAV0 ae 2A OS PDO AG
Signature of director authenticating accounts being sent to Companies House es
LC—“—sCSssSCSCSCSCSCSCSC‘C‘*diPinti
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CC17a (Excel) 23/03/2026 **----- Start of picture text -----**
Section C Notes to the accounts
Note 1 Basis of preparation
This section should be completed by all charitles.
1.1 Basls of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or
transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities
* and with* ¥ — |preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
+ and with" y__ |the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102)
* and with the Charities Act 2011.
iesney [ constitutes][ a][ public][ benefit] [entity][ as][ defined][ by] Yes - Educational institution / Nursery
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* -Tick as appropriate
1.2 Golng concern
If there are material uncertainties related to events or conditions that cast significant doubt on the
charity's ability to continue as a going concern, please provide the following details or state "Not
applicable", it appropriate:
An explanation as to those factors that support|Not applicable
the conclusion that the charity is a going
concern;
Disclosure of any uncertainties that make the |Not applicable
going concern assumption doubtful;
Where accounts are not prepared on a going |Not applicable
concern basis, please disclose this fact
together with the basis on which the trustees
Prepared the accounts and the reason why the
charity is not regarded as a going concern,
1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2.
ie as appropriate
Please disclose:
ina
(il) the reasons why applying the new accounting policy
provides more reliable and more relevant information; —_|Not applicable
and
(lil) the amount of the adjustment for each line affected
In the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP. _|Not applicable
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes” * -Tick as appropriate
No* |
Please disclose:
dalcmieiinihaianns
(Il) the effect of the change on income and expense or e . f ,
assets and liabilities for the current period; and jonenges! trom Cash oasis to Acsruals bests
(ili) where practicable, the effect of the change in one or
more future periods.
Income and Expenditure will be recognised in the period to
which attributable, rather than received or paid.
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1.5 Materlal prior year errors **----- Start of picture text -----**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes" |__| * -Tick as appropriate
No*
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Please disclose: **----- Start of picture text -----**
(I) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
(ili) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not applicable
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: pa NR nm
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CC 17a (Excel) 23/03/2026 **----- Start of picture text -----**
pivennaaal ONINSUTAHCE criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other v
income in the SoFA.
Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and Yes No Nia
icssen anyyear. gain or loss resulting from revaluing investments to market value at the end of the f |» ee
2.3 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or Yes No Nia
constructive obligation committing the charity to pay out resources and the amount of the 2
obligation can be measured with reasonable certainty.
Governance and support Support costs have been allocated between governance costs and other support. Yes No N/a
costs Governance costs comprise all costs involving public accountability of the charity and its y
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost Yes No Nia
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage. sf
Grants with performance Where the charityity givesqi a grant withF conditionsiti for its payment beingi a specifici level of Yes No Nia
conditions servicene or output to be provided,; such grantson are only: recognised in the SoFA once the v
recipient of the grant has provided the specified service or output.
Grants payable without Wherenee there are; no conditionsf attachingserailto the grant that enables. theee donor charity to Yes No N/a
recognised.
performance conditions realistically avoid the commitment, a liability for the full funding obligation must be | ~ |» [oe
Redundancy cost The charity made no redundancy payments during the reporting period.
Deferred a4 ‘ ' : Yes No Nia
income No material item of deferred income has been included in the accounts. a a
The . pe No Nia
Creditors discounts‘ charity has creditors which are measured at settlement amounts less any trade v
Provisions for liabilities | measuredA liability isat measured the best estimate on recognitionof the atamount its historicalrequired costto andsettle then the subsequentlyobligation at the Yes No Na
Thereporting date pet|
basic financial paragrch a rityph 11.7 accounts FRS102 SORP. for basic financialSubsequentinstru m entea s onurement initial recognitionis as per paragraphs as per 11.17 ais ne we
to 11.19, FRS102 SORP. RARA
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least
use by” chari‘J
They are valued at cost. ee it es
The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No Nia
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5 ff
Yes No N/a
They are valued at cost. Pv |v]
Herltage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, Yes No Nia
scientific, technological, geophysical or environmental qualities that are held and
ratesmaintainedand methods principallyused for theiras disclosed contributionin note to knowledge9.6.1.4. and culture. The depreciation | | ~ ee
Yes No N/a
They are valued at cost. 1 | « [Ee
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No Nia
end.measuredThe samereliably treatmentin which iscase appliedit is tomeasured unlisted inveat co st mentsless impairment. unless fair value cannot be |» |» pee
Investments held for resale or pending their sale and cash and cash equivalents with a Yes Ne Nia
maturity date of less than 1 year are treated as current asset investments | « | ~ [ae
Stocks and work in Stocks held for sale as part of non-charitable' trade are measured at the lower or cost or net Yes No Nia
progress realisable value. fy |v pow
Goods or services provided as part of a charitable activity are measured at net realisable value es No Nia
based on the service potential provided by items of stock. |||<
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the Yes No Nia
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No Nia
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, 7
they are measured at the cash or other consideration expected to be received.
Currant aceat Thenach charityanuivalante has haswith investmena maturi t ys whichdata laceit holdsthan forana resalevaar orThaca pend i nalidang theirnach salean anddanneit cash andand Yes No Nia
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|wulioit asoct|vas SYUIVAISING WIL & IMQLUINYy UALS ISOS Wal! YG yoal. HIGOS HIMIUUG Vast Vit UsSpysol anu|||| |---|---|---|---|---| |investments|cash equivalents with a maturitydate of less than one year held forinvestment purposes rather|v||| ||than to meet short term cash commitments as they fall due.|||| |||Yes|No|N/a| ||Theyarevaluedatfairvalueexceptwheretheyqualifyasbasicfinancialinstruments.||Ra|| |POLICIES ADOPTED||||| |ADDITIONAL TO OR||||| |DIFFERENT FROM||||| |THOSEABOVE||||| **----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 2 Accounting policies
2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
¢ — the charity becomes entitled to the resources;
* itis more likely than not that the trustees will receive the resources; and Ye No N/a
e the monetary value can be measured with sufficient reliability. Ge i
Offsetting orThere permitted has been by the no FRS offsetting of 102 SORP assets or FRS and liabilities,102. or income and expenses, unless required eyYes NovtyNia
Yes No N/a
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP). v
In the case of performance related grants, income must only be recognised to the extent Yes No Nia
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP). v
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No Nia
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the v
charity or have been met.
Yes No Nia
Government grants The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift Yes No N/a
donations and gifts and is treated as an addition to the same fund as the initial donation unless the donor or v
the terms of the appeal have specified otherwise.
Contractual es No Nia
income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions. v
grants
Donated goods Donated goods are measuredP . at fair value (the amount for which the asset could be bes Be us
exchanged) unless impractical to do so. v
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt. Yes No Nia
In the reporting period in which the stocks are distributed, they are recognised as an v
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in ‘Income y
from other trading activities’ with the corresponding stock recognised in the balance es No Nia
sheet. On its sale the value of stock is charged against ‘Income from other trading
activities’ and the proceeds from sale are also recognised as ‘Income from other trading v
activities’.
Goodsand included donated in thefor on-going SoFA as incominguse by the resourcescharity; are whenrecognised receivable.. as tangible/ fixed assets ffYes No fvN/av
Gifts in kind for use by the charity are included. in the SoFA as income. from donations. Yes No Nia
Donated services and Donated services and facilities are included in the SOFA when received at the value of Yes No Nia
facilities the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as Yes No N/a
incomeheading w i nththe an equivalentSOFA. amount recognised as an expense under the appropriate ry f-[~ |
Yes No N/a
Support costs The charity has incurred expenditure on support costs. ' BH
Volunteer hel The value of any voluntary help received is not included in the accounts but is described i Ms =
P in the trustees’ annual report. a| |
Incomeroyalties from and dividendsinterest, Thisbe measuredAAPis includedreliably.Fin the accounts when receiptfcgdhis probable and the amount receivable: can maYes No N/a
Income from membership Membership‘ subscriptionssay received. Fin the nature of a gift. are recognised: in: DonationsF es No N/a
subscriptions and Legacies.
Membership subscriptions which gives a member the right to buy services or other Yes No Nia
benefits are recognised as income earned from the provision of goods and services as v
income from charitable activities.
enatlnecout aétmeseanaa (insurance claims are only included in the SOFA when the general income recognition Yes No Nia
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Section C Notes to the accounts (cont) ## Note 3 Analysis of income |Restricted| |---| |Unrestricted
income
Endowment| |funds
funds
funds
Total funds
Prior year| |Analysis
£
£| |Donations —_{Donationsand gifts
Pe
903)
and legacies: |GiftAid
en
ee
ee
LegaciesCe
Generalgrantsprovidedby government/other | peig
charities
9,546
9,546
10,033
Membership su**bs**criptionsandsponsorshipsfT
which are in su
tance donations
Donated goods, facilities and_services
EE)Ee
eee ee
Other - Fundraising Activities
4060;
-{
_—_-|
4,060
Totall__ia606[_-
| __-| 19,606]
11,557| |ne, Cee
| eersea|
=| =|_207,980 175,200!
activities:
227,363
227,363}
175,202
Nursery
Education Funding PCC
51,200;
-|
—_-{
51,200]
43,684
Ceredigion/GovChildcare Funding
g9i29[=|=|
89,129]
93,530
Other
C—(i*deee
Totall
367,692[
-|~—Ss««| 367,692]
312,416| |Other trading| |activities:
<
a
ee ee
es ee) ee
eee
ee) e**e**e) ees eee
Other
i—‘“‘“‘“‘SUdY
Totall_
. -| ss -|| |Incomefrom
1289,|
1,289|
1,187
investments: [Dividendincome
CieT
Rental and leasing income
SS
Ss ee
Other
C‘*dree
Total
1269
=T1289
1,187| |Separate [—C—C—“‘“‘“‘“‘iY
materialitem{_CC‘C
Cdr
ofincome: [_———C—COCCCCCTSe
ne
Total
|| |Other:
Conversion ofendowmentfundsintoincome
[| -|
-|
-[
-[
=|
Gain ondisposalofatangiblefixedassethelda
ee ee ee
ee
for charity's own use| |investment
Royaltiesfromtheexploitation ofintellectual a ee
eee
property
rights
Other
™C—C...C. CTCTC
ee
Total
-|
SS -|SC| |TOTAL INCOME
382,587
Ss-| Ss-| 382,587]
325,160| |Other information:| |All income inthe prior yearwas unrestricted except for: (please| |providedescriptionand amounts)| |Whereanyendowmentfund is converted into income in the| |reporting period, please givethe reason for the conversion.| |Whereanyendowmentfund is converted into income in the| |prior period, please give the reason for the conversion.| |Within the income items abovethe following items are material:| |(please disclose the nature, amount and any prioryear| |amounts)| CC17a (Excel) 23/03/2026 (cont) ## Section C ## Note 4 ## Notes to the accounts ## Analysis of receipts of government grants |||||||This year|| |---|---|---|---|---|---|---|---| |||||Description||£|| |Government|grant|1|Presteigne & Norton Town Council Grant||||| |Government|grant|2|Powys CountyCouncil|- staff trainng|||| |Government|grant3|3|PowysCountyCouncil|-EYDG GRANTS|||4.600| |Government|grant4|4|PowysCountyCouncil|-CapitalGrant|||1.846| |Other|||ACW CLTA- Art Projectgrant||||2,500| ||||||Total||9,546| |||||||Last year|| |||||Description||£|| |Governmentgrant|grant|1|PowysCountyCouncil|- staff trainng|||1.000| |Government|grant2|2|EarlyYears Wales- staff training||||| |Government|grant3|3|Powys County Council|- staff trainng|||| |Government|grant4|4|PowysCountyCouncil|-EYDG &RRRGRANTS|||8.005| |Government|grant|5|Powys County Council|- RRR Top up|||| |Government|grant6|6|PowysCountyCouncil|-EYDGTopup|||| Government grant 1 Government grant 2 Government grant 3 Government grant 4 Government grant 5 Government grant 6 Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income. This year Last year This year Last year Please give details of other forms of government assistance from which the charity has directly benefited. CC17a (Excel) 23/03/2026 Section C (cont) ## Notes to the accounts |Note 6
Analysis of expenditure| |---| |This year
Last year| |Restricted| |Unrestricted
Restricted
Endowment
Unrestricted
income
Endowment
Analysis
funds
incomefunds
funds
Total funds
funds
funds
funds
Total funds
Expenditureon raising funds:
£
£| |Operating membership schemes and| |social lotteries
20
20| |Operating a trading company| |undertaking non-charitable trading| |activit| |publici| |Start up costs incurred in generating| |new source of future income| |investmentmanagementoosts; |-f_-+f-{
+t
Sd]
dT
Portfolio managementcosts
Se
TS ES| |maintenance charges| |Totalexpenditureonraisingfunds Cae
ee| |Expenditure on charitable activities:
Nurseryrunningcosts——=S=s=~«dS~Ci‘é
OA]
CCd| CC «TC 859,182]
312,949] =
|
|
812,949
Stayandplaycosts
a)
=>:)
|
=]| |activities
359,739
359,739
313,732
313,732| |Separate material item of expense
ArtProjectcosts
2450,
=-|
2,450SSS
es
ns aes
CS
a SS
Total
= pmo Ol
eoee| |OtheraL
NT A
NNN NNN
R=
EES REDN
T_T
_
oe ee
a
Se
NN AN NE
Totalotherexpenditure
Pe
ee
TOTALEXPENDITURE
rge2637|
-|
-~+‘|
362607,313,752[
-[-|
313,752| CC17a (Excel) 23/03/2026 ## Other information: ## Analysis of expenditure on charitable activities **----- Start of picture text -----**
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Activities|Grant|Activities|Grant| |Activity or programme|direct!|funding of|rieie|Total|this|funding|of|aewc|eon| |||TTTCOSd— ECUactivitiesETC|CC|ba|directly|_||activities|y| |Activity|1|- Art|Project|2450[-|2450]|- ||SC]| |Activitye S™t~ CC17a (Excel) 23/03/2026 ## Note 9 Support Costs Please complete this note if the charity has analysed its expenses using activity categories and has support costs. ## This year **----- Start of picture text -----**
||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |port|cost|foxamplesy|free|unseat|+|Atty 2 Arity|$f|Grand|tetel}_Basis|of atieation_| |Support cost|(examples|Pp|ce|CT|cg|||ce|fT|he|||et|||escribe|method)||| |Wages|sSC*C*~‘“dRSC*Ct|||SCd|SC*é‘dL’SSC‘#SCC| |Pension|VB| |[Treasurer/Chair|Cid| |[Contribution|Honoraria|||17834]||BBA| |Stay|&Playrent&resourcesto schooloosts|ss|| SBT13,268]|||TOBY| BY| |insurancePhones&wifi|CT88| |Tsupport|CC|ttC‘iRCSC(|OST| |ArtgrantprojectcostsPostage/stationery/admin/subscriptions[||212]|||||| et| |[Consumables/equipmenticleaningFood&provisions||sss]|S44]|TT45 TT|BO|Grant| |lSchoolmeals|CT|TT| |TO| |ltotterylicense|———SC~CSs~iSSC~iABOTCE CTCL| |TravelexpensesIDBschecksPcc,—s—‘“‘(‘C;;*rLSOOOOO44{CC]|UT| |[StafftrainingandrecruitmentBankCharges|Ss|| S404TO| |Waste|removal|S—=—“—~SsSs~stYSSC‘C—“‘(L.S|TLCCUCdECCCCdTSCTT|CTCCdT(| |Furniture|CCS| |JOutside|&equipment|||TT| |PlayStaffwelbeng resources/consumables equipment/garden projects,||| SBT|||TTTCT|025| |ico|SS|CCidYSCSSCT TT| |Misc|StAndrewsC—O...graduation|S| CYS|SCT—~—CSTTSCT|CT|PT| |other™C~—“C—sSs—s—sYSC“‘CSCMCT| |Accountant——SSsC—~ CC17a (Excel) 23/03/2026 **----- Start of picture text -----**
|||||| |---|---|---|---|---| |[DBSchecksPCC|tC‘iESC( MT TT| |Travelexpenses| |StafftrainingandrecruitmentBankCharges|ss|||BT TTBT| |Wasteremoval|CT|CO| |Furniture[Outside equipment/garden&equipment—|projectsC—“‘id;SCTsss ||OSD]9SOT|T-TESTTC OT| |Playresources/consumablesStaffwellbeing|—C“‘(LM| SC|48STTTa| |WO|TCU|OCC|i‘“‘_‘;COCO;C;#C(‘*d’s| |[Misc|StAndrews|graduation|||CT| |ome| |MnTotal|2|0| |Please provide|details|of the accounting policy adopted|for the| |apportionment of costs between|activities and any estimation| |techniques|used|to|calculate|their apportionment.| **----- End of picture text -----**
CC 17a (Excel) 23/03/2026 Section C Notes to the accounts ## Note 10 Details of certain items of expenditure ## 10.1 Fees for examination of the accounts Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es). |Please provide details of the amount paidthe amount paidamount paidpaid for any statutory externalany statutory externalstatutory externalexternal scrutiny ofof
accounts and other services provided by your independent examiner.and other services provided by your independent examiner.other services provided by your independent examiner.services provided by your independent examiner.provided by your independent examiner.by your independent examiner.your independent examiner.independent examiner.examiner. If nothingnothing
was paid pleasepaid pleaseplease enter '0' inin the appropriateappropriate box(es).||| |---|---|---| ||This year|Last year| ||£|£| |Independentexaminer’sfees|a|| |Assuranceservices otherthanaudit orindependentexamination|a|| |Otherfees (forexample: financial advice, consultancy, accountancy services) paid|762|| |totheindependentexaminer||| CC 17a (Excel) 23/03/2026 Section C Notes to the accounts (cont) Note 11 Paid employees Please complete this note if the charity has any employees. ## 11.1 Staff Costs |||£|£| |---|---|---|---| |Salaries andwages||264,110|246,125| |Social security costs 01 Nov2024 - 31 May2025||7,997{|| |Pension costs (defined contribution scheme)||11,375|7,592| |Otheremployee benefits||ee|| ||Total staff costs|283,481|253.710| |Thisyear:|||| Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter ‘true’ in the box provided. **----- Start of picture text -----**
No employees received employee benefits (excluding employer TRUE
pension costs) for the reporting period of more than £60,000
nO£60,000 [to] [£69,999] aNumber- of employeesas
£70,000 to £79,999 Dn eee
£80,000 to £89,999 nr ee
£90,000 to £99,999 ne ees
£100,000 to £109,999 ne eee
Please provide the total amount paid to key management 17,490 18,400
personnel (includes trustees and senior management) for their
services to the charity. For specific amounts paid to trustees, see
Note 28.
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CC17a (Excel) 23/03/2026 11.2 : This year Last year The parts of the charityinwhichthe [Te employees work [Charitable Activities [18 Governance Co se Total 11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made. |Please explain the nature of the||||| |---|---|---|---|---| |payment|This year|||| |||N/A||| |||N/A||| |Please state the legal authority or||||| |reasonformakingthepayment|Thisyear|NIA||| ||Last year|||| |||N/A||| ||||£|| |Please state theamount of the payment|(or value of anywaiver of|||-| |arighttoanasset)||||| CC17a (Excel) 23/03/2026 ## 11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period. |Totalamountofpayment|Las|£|-| |---|---|---|---| |The nature of the payment (cash, asset|||| |etc.)|||| |Theextentofredundancyfundingatthebalancesheet date|_|£|-| |Please state theaccounting policy foranyredundancy or|||| |terminationpayments|||| CC17a (Excel) 23/03/2026 Notes to the accounts (cont) ## Section C Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme. ## 12.1 Please complete this note if a defined contribution pension scheme is operated. Amount of contributions recognised in the SOFA as an expense ee11,375 ee ee7,592 Please explain the basis for allocating the liability and expense of|All funds are unrestricted All funds are defined contribution pension scheme between activities and unrestricted between restricted and unrestricted funds. 12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities. Please confirm that although the N/A scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deticit and the implications, if any, for N/A the reporting charity for this year and last year, if different 12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan. Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms N/A and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit N/A has been determined. If this is different for last year, provide details CC 17a (Excel) 23/03/2026 Section C Notes to the accounts cont ## Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments. ## 19.1. Analysis of debtors **----- Start of picture text -----**
||| |---|---| |Trade|debtors| |Prepayments and accrued income| |Other debtors| **----- End of picture text -----**
Total **----- Start of picture text -----**
£ £
5,237) se|
ee eee
es
5,237 eS
**----- End of picture text -----**
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date. 19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above) **----- Start of picture text -----**
£ £
Trade debtors ee es
Prepayments and accrued income a
Other debtors a eT
a
Total
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CC17a (Excel) 23/03/2026 Section C Notes to the accounts cont ## Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. ## 20.1 Analysis of creditors **----- Start of picture text -----**
Amounts falling due within} Amounts falling due after
one year more than one year
£ £ £ £
Accruals for grants payable es ee es
Bank loans and overdrafts hh eee
Trade creditors 25,043 nr i
performance-rPayments rec e ivedlated ongrants account for contracts or ls la
Taxation and social security 2oza] ss - | CT C- |
Other creditors ee ee es
Total See
20.2 Deferred income
Please complete this note if the charity has deferred income.
Please explain the reasons why income isdeferred. pf
Movement in deferred income account
£ £
Balance at the start of the reporting period ee ee
Amounts added in current period i
Amounts released to income from previous periods a
Balance at the end of the reporting period ee
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CC17a (Excel) 23/03/2026 Notes to the accounts (cont) ## Section C Note 24 Cash at bank and in hand £ £ Short term cash investments (less than 3 months maturity date) rT -{. sed Short term deposits es ee Cash at bank and on hand 144,472 102,694 Other es Total [144,472] 102,694 | CC 17a (Excel) 23/03/2026 . g : : : : ;j = : oe ||3
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S o x we 3) Lay oO (5) Section C ## Note 28 ## Notes to the accounts ## Transactions with trustees and related parties (cont) If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report. 28.1 Trustee remuneration and benefits ## This year **----- Start of picture text -----**
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or FALSE
a related entity (True or False)
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other
benefits paid to a trustee by the charity or any institution or company connected with it.
Amounts paid or benefit value
Remuneration Pension Redundancy TOTAL
Name of trustee Legal authority (eg order, governing document) contribution | (including
loss of
office)/ex
ai 5 a ee ee
Adam Crowe —~=~S~S~*~i@SUY Honan Tg | | | |
Please give details of why remuneration or other employment benefits were paid.
Where an ex gratia payment has been made to a trustee, provide an explanation of the |N/A
nature of the payment.
Last year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or FALSE
a related entity (True or False)
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other
benefits paid to a trustee by the charity or any institution or company connected with it.
Amounts paid or benefit value
Remuneration Pension Redundancy TOTAL
contribution | (including
Name of trustee Legal authority (eg order, governing document) loss of
office)/ex
gratia
re | ¢ | {[ ¢ T ¢ |
weeoo| -| «| it _—18,600
i a
**----- End of picture text -----**
## Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment. CC17a (Excel) 23/03/2026 ## 28.2 Trustees’ expenses if the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False". |||FA| |---|---|---| |No trustee expenses have been incurred (True or False)||| |Tensoressesired||| |a
Subsistence
I MOT
Aeoomnodation
el
eT
Other(pleasespecify):Resources,materialsandequipmentfornursery
lar
14,488
14,431||| |TOTAL|14,488|14,431| Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity ## 28.3 Transaction(s) with related parties Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter ‘true’ in the box provided. ## This year **----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
- written off
Name of the trustee | Relationship ; Balance at Provision for bad
or related party to charity Description of the transaction(s) period end | debts at period end reportingducing
oo AO oT
LO C—O
C—O C—O
In relation to the transactions above, please provide the terms and conditions,
including any security and the nature of any payment (consideration) to be provided
in settlement.
**----- End of picture text -----**
For any related party, please provide details of any guarantees given or received. [oo CC 17a (Excel) 23/03/2026 ## Last year **----- Start of picture text -----**
||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |There|have|been|no|related|party transactions|in|the|reporting|period|(True|or|False)|TRUE| |Amounts| |Name of the trustee|| Relationship|;|Balance at|Provision for bad|Weitten|off| |or related party|to charity|DOSSHBUSH it the Hangectonts)|period end ||debts|at period end|suring| |reporting| |aa|aSQ>| |a|ReRa|RD|e|C(O| |$$re|ee|ath|eetsee| |In|relation|to|the|transactions|above,|please provide|the|terms and conditions,| |including any security and the|nature|of|any payment (consideration)|to be provided| |in|settlement.| |For|any|related party, please provide details ofany|guarantees given or|received. Fs| **----- End of picture text -----**
CC17a (Excel) 23/03/2026 ## Fo. ! CHARITY COMMISSION | Independent examiner's report on the FOR ENGLAND AND WALES accounts **----- Start of picture text -----**
Section A Independent Examiner’s Report
Report to the trustees any ee
PRESTEIGNE LITTLE PEOPLE'S PLAYGROUP
On accounts for the year | 31 MAY 2025 Charity no | 1019909
ended (if any)
Set out on pages | [ONE] [AND] [TWO]
| report to the trustees on my examination of the accounts of the above
charity (“the Trust’) for the year ended ;
Responsibilities and As the charity's trustees, you are responsible for the preparation of the
basis of report accounts in accordance with the requirements of the Charities Act 2011
(“the Act”).
| report in respect of my examination of the Trust’s accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, |
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
Independent The charity’s gross income exceeded £250,000 and | am qualified to
examiner's statement undertake the examination by being a qualified member of ICAEW.
| have completed my examination. | confirm that no material matters have
come to my attention in connection with the examination which gives me
cause to believe that in, any material respect:
e the accounting records were not kept in accordance with section 130
of the Charities Act; or
e the accounts did not accord with the accounting records; or
e the accounts did not comply with the applicable requirements
concerning the form and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a ‘true and fair’ view which is not a matter
considered as part of an independent examination.
| 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.
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**----- Start of picture text -----**
* Please delete the words in the brackets if they do not apply.
Signed:| Havego Accantance Date: | 30/03/2026
Name: |CHRISTOPHER THOMAS NATHANIEL DAVIS
Relevant professional | [ACA] [(ICAEW] [MEMBERSHIP] [#][ 2956147)]
qualification(s) or body
(if any):
**----- End of picture text -----**
IER 1 Oct 2018 **----- Start of picture text -----**
Address: | [HOUSEGO] [ACCOUNTANCY] [&] [TAXATION] [LIMITED]
**----- End of picture text -----**
OFFICE 10 BROADAXE BUSINESS PARK PRESTEIGNE POWYS LD8 2UH. **----- Start of picture text -----**
.
**----- End of picture text -----**
## Section B ## Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). ## Give here brief details of INOTHING FURTHER TO REPORT. any items that the examiner wishes to THE ACCOUNTS FOR THE YEAR ENDING 31 MAY 2025 HAVE BEEN disclose. PREPARED ON AN ACCRUALS BASIS, IN ACCORDANCE WITH CHARITY SORP FRS 102, AND COMPARATIVES GENERATED FROM THE 31 MAY 2024 RECEIPTS & PAYMENTS ACCOUNTS. IER 2 Oct 2018