Chajyty l$t]HIlOn nuniber. 1020127 Busy Bees Playgroup Annual Repon and Finaiici?I S(21ements for the Year Eoded 31 Juty 2025 Partnets lji Enterprise Ltd Accountants & Tax Advisors Ground & Lower fJTound Floor 9 Si GeoT8e.'% Pl Btighton East Sussex BNI 4CJ13
Busy Bees Playgroup Contents Refereoce and AdJistratIve Iktads TNslees' Repon 2to3 Statement of Trnst¢es' Respoiisibilitie5 llldependent Exae¢S Report Statement of Financial Activitie5 Balanc¢ Sheet Notes to the Financial Slalemeiits 8t0 12
Busy Bees Playgroup Reference and Adminislratlve Detaijs Chairma Mr Belljam Whyall Trustee5 K L Partier Princlpal Of(l¢e Milllitld School GraJig¢ Lalle Littleport Ely Cambridgeshite CB61HW Charity Registration Number 1020127 Independent Examiner Partii¢TS In Ent¢rpris¢ Lid Accouiitaiits & Tax AdVOr5 Ground & Lowcr Ground Floor 9 St George's Pl Brighton Easi Sussex BNI 4GB Page I
Busy Bees Playgroup Trustees, Report The trustees preseni Ihe annualTtport iogetheT With thc yancialStatemctttsOf theLhanty for th¢ yeareAded 31 July 2025. ObjectiYc5 #thd a¢tivities OlJj£ct5 aims Thc aim of ihe ptt-school is to ¢JJhance Ihedev¢k>pJn¢ntandeduration of chiidrenptimaniy underschool age by.. l. Encouraging parents to uiidersiaiid aiid PTovide for the need5 Of tlieir ¢htldrcn tlirou¥th community ¥OUP5,' 2. orrerlligy approprjate facilities aiid trdinin¥courses: 3. Offering parents, thc right to take responsibility foT and lo become Involved in the aetivrties of sueh groups, ensunng tl)at such groups offer opportunities for &ll children whatever the ixce, culture, re]igion, IneatLS OT 4. Encouia¥llJ8 iht study of Ilie lleeds ofsuch ¢l)iidren and their families and provDOt1g public interest and recoglliition of such needs ui the local areas", 5. Instilioli and adlicring lo aiid furtheriiig the aim of the Pre-school Leanithg Alliance. Objecliv¢%, taleIe.KdOCÉIv¥I1es Throughout ihe yearthc pL4ygroup continucd to Offerh1 quality pre-school education to loval ¢hikl]En. We asa charily offerall membet50f ourctsnimiinityaccess ID high quality child¢ar¢ and supported development thttsugh sirucrured play and leaTniiig. We aTe th¢ only %¢iiing Thithin the con)munity lak8 childreii frvtn two years of age. and w¢ also take a wide seltciioll of chiIdren from across all bdckwunds includitlg thos¢ wryth dditional needs be those physical. mentkTrl or developmelltgl. We give batk 10 ihe community as well by participating cominllnity events and with tEguiar ¢onta¢iswih a ]o¢al Tcsiderttiql carc home. The INstees confimi that Iliey have C47tnplied with th¢ rcquiremenis of Section 17 of the Chatities Act 2011 to havc duc iirjard to th¢ public b¢ii¢fil guidaiice published by the Chaiity Commission for Eii8]and and Wales. Financial review Policy on Yéserv68 The trustees Iiave considered the level of reseives they wsh 10 relain, appropiiat¢ to the Ghatity'$ tteeds. Thts is based on tlie charity's S_t and the level of financia Icommitmenishcld. The Irusl¢¢s aim to ¢iisur¢ tli¢ rharity will be 3bleto coiitinue to fiiifd Ils chic ritableobjcctivesevcn if thcre is a tcnipovary sh()rtfallirt ujcomeor unexpect(xl ¢xpenditUT¢. The ITuslees will vnd¢avour noi io sei aSe funds iiiiJiec¢ssarily. The truste¢s are happy with Ilie cuiiEnt level of TesetV2. Stru¢turey gov¢rnan¢e, and management Noture ofgoverHiKg docunienl Tile ¢hanty wab created by Ilit adoption ofthe standard Pre-s¢hool L¢amitis Alliance ¢oostitutioii on 2nd ApThl 1993. The constitution has subseqlleiitly been ameiided ill accordaiice with PLA recoinmendatitsns. The annual report was approved by Ihe irustees of the chariiy on 27 April 2026 and signed on its behalf by.. Page 2
Busy Bees Playgroup Trustees, Report r Beiijamiii IlThyall Chainnan Page 3
Busy Bees Playgroup ststement of Trustees, Responsibiltties The trustees are responsible forpr¢pJmg rhetsustees, repon andrhe fJllancialstdiemcttt$ sn accordancc witli thc United Kiiigdom Accouiiifftg Sialldard5 (Uiiiied Kingdom fjenerally Acctpted Accounling Practi¢¢l and applicabk law and regulations. Tlic Jaw aPpIable to charities requires the IStee$ 10 prepare fll]anctslstateniellts foreach fLnan¢ialyearwhKh give a true and fa view Lif ihe siaic of affairs of The chariiy and of the incoIDitig r¢sources app]ibaiioii or r¢souices of tlie charity for that petN)d. In pr¢paruig these (irtanLial statemellts. the ttustees are requid to". sel¢cl sujtable accounting policies and then appty thein ¢onsisleiitly' obs¢r¥e the metl)ods aiid principles In Ihe Lliariiies SORP., illak¢ jud8¢ments and esiimaics that are reasoiiable artd pNdent; statewi)etlierappltcable accountsiigstandaTds havebeen folk>wed, subject ID any marerialdepartUTesdistlo*d and explained in the financial siateTntllES- and PTepaieihe fiiiancial stai¢in¢iitsoii tliegoiftgLoncernbasisunl¢ss it Is ItiaPPTopriate to presume that theth&rty will Lonluiue in business. Tlie Itusitti are]tsponsible for keeping proper accouniingJrcord5 Ihatdisclosc will Tea%oii&bleaccur2cyatany timc ihc financi&lposition ofthe thariiy and enable Ihtjn to en5uie Ihat the fth2ncialsi&iementSCOLnply with the Chariiies Act 2011, the applicable Charities (Accouiits and Rtports} Rebryilattons, ajid the provisions of ihe constituiioii. The tIUSte¢s abo SPonsIble for safeguardll)g the assets of the tliarily and hence for iaking Irasoiiab]e stepg ftsrthe prevenrioii and detectioii of fraud and Dth¢i gUlaritIes. Approved by the trnslees of the charity on 27 April 2026 and Sied on ils behalf by.. Mr Beniam Chatrman Wljyau Page 4
Busy Bees Playgroup IDdepend¢nt Examiner's Report to the trustees of Busy Bees Plgygroup I report to the charity irustees un my ¢xa2iiJnation of tli¢ av¢ountsof thc ¢h#nty for the yeai endèd J l July 2025 whi¢h are 5Ct oui on pages 6 to 12. Respective rpOnsibilItieS of trustees èxaminer As ihe cliarity's tru3t¢ts of Busy Bees Playgroup you are respunsible for ihe preparation of the accounts ill accordatt¢e with the qUe1TheTh1s olth¢ Chdiilies Acl 2011 I'the Act-"l. I report in Tespeet olmy cxainti)ation of IlicBusy Bees Pknygroup'5 ac¢outtisednied oul under SCLin 145 of Ihc 2011 ALI aiid in caiiying out my ¢xamiiiation I have follow¢d all Ilie applicable l)ir¢ctioiis ¥iven by the LhaTIty Commi8sion under section 145{5llb) of the Acl. Independent examiner s Statement I havt coinpleied my exaininatiort. I confinii rhat Do material mati¢rs have come to my atteiition tonttettix) with tlie examiiiaiion giVg m¢ ¢ause to believe that any tnaierial respect.. accountingretords were not kept ID reqpect of Busy Bees PlayUp as Tequired by sectloll 130 ofthe A¢t.' Lhe 2tcounTS do noi accord witli those recoTds" or 3. the accountsdo note4mply with the accouiitit]giequitcrn¢nl$ concerning the fonn aiid collteni of accounts set out the Charittes (Accouiits and Reports} Regulattons 2008 other thali any requtment that the accouiitsgive a'irne aiid fawview, which is nota n)aii¢rcon%idered aspart of an u]dcp¢nd¢nt¢xamination. I havcjjo concerns andhave¢0¢ acrossno oth¢rmatteT5in connectiort WiLh ihe examinationto which attent should b¢ drawn in (his report in 0¢[0 enable a proper UnderstandOf the ab¢ounlS to b¢ r¢ached. Robui HeadLim Accountants & Tax Advisors Ground & Low¢r Gtound Floor 9 Si G¢org¢'s Pl Brib>hion Ed¥i Su$$ex RNI 4(TB 27 April 2026 Page 5
Busy Bees Playgroup Statement of Financial Activities for the Year Ended 31 Juty 2025 Unrestrltted funds 2025 Note Income #nd Ettdowmenis from: DonatiLTrns and le8acies Investment llicome Other income 134,812 1,594 9,309 134,812 1,594 9.3Q9 Total income 145,716 145,716 Expenditure on.. Chatiiable activities 130,9871 130987 Total expenditure J 30,987) 130.9871 Ne( movement iti funds 14.729 14,729 R¢¢oftLili#tiun of funds Toial funds brought fotivard 100,212 100212 ToEtsI funds ¢aTrkd fonvard 114,941 Urtre$tri¢ted funds 2024 Note Ineome Elldoivments from: Donations and legac$ Investment iti¢om¢ Other income 130,457 1,070 15,103 13L),457 1.070 15.103 I'olal ]ncoin¢ 146,630 146,030 Expenditure on: Chantable activiti¥s Totsl expendiTur¢ Net movemeni in funds 34,813 34.813 KeconcilÉation of fullds Toial funds btt forward 65,399 65,399 Tvtal fund5 ¥¢ijia fL)iward 100212 100 ?12 l of the ehÉrity's activities derive froin eontinuingopeTations during the abov¢ two periods. The funds breakdoTr for2025 Is shown in not¢ 9. Page 6
Busy Bees Playgroup (Regibtration number: 1020127) Balanc¢ Sheet as at 31 July 2025 2025 2024 Note Fixed a55et$ Tal]bI¢ assets 2,878 2,453 Current YiS5ets Debtors Cash al bank and in hand 47 115.703 115,750 101.606 100,795 Creditors.. Amounts falling due within one year (3,6871 (3,0361 Net current a55¢15 112,063 97,760 Net a&sets 114.941 100,212 Funds of the tharity: Unrestricted income funds Uiiresincted funds Il4,941 100,212 Total funds 941 Th¢ finllncial statements on pages 6 to 12wer¢ 3pprovedby thetrnstees, andauthorised forissue on 27 April 2026 and signed on theirbehajf by.. MT Benja Chairman }rtYa Page 7
Busy Bees Playgroup Notes to the Financial Statements lor the Ye2r Ended 31 July 2025 l A¢¢outtting polieles The fancial statetneuts have b¢en PTepared in accoTdan¢c with Accounting and R¢portinTr by Chariiies.. Staieineni of ReLoinineiided PrdLiice dppIILable 10 ihaftties pr¢pariii¥ Ih¢ir aLcouiits iii aLcurdanLe willi the Fa1}cial Reponiiig %tandardapplicabl¢ in the UK ai)d R¢publi¢ ot'lrciartd IFRS 102) (effecljve l January 20151 IChRriti¢s SORP IFRS 10211, thc Financial Reporting SiandaTd applicablL iii the UK ai)d Republic of Ireland (FRS 1021 and the Charities ALI 2011. B&sSs •( pr¢pration Busy Bees Play0Up nieets the definitK>n of a public benefti entity under FRS 102. Assets and liabilities are initially r¢cogntsed at historical costor transaction value 1iiiiessotheV1$e stated in th¢ relevani accounilljgpoly notes. Exernption frorn prepgring A caih floiv statement lth¢ cliari¢y opied lo earl}. adopt Bulletin I published on 2 Febrnary 2016 and have therefore llQl included a cash flow qtatenient in these financial siaiemtiiis. Going tonctrn The iStee$ consider ihat there are no material uncertanities about th¢ chariiy's abilrty io continu¢ as a going concern. In¢ome and endowments Voluntary illcoin¢ includinB donat5, l¢gaLies and antS thai pruvide core fulldtng or are of a general natuie is iEcognised wh¢n the chatitv ha.8 ¢ntitl¢m¢nr to the inconie, the COme will probably be Teceiv¢d, and the 2inounl can be measured with suffi¢Knt r¢liability. Gra& receivqble Gtants arc reeognis¢d whell the charity has an entitlenienl lo the funds and any collditions linked to ihe &15 have been inet. Where perfomianle conditioiis are aiiackd tu tlie at}I and &Te yet to be niet, tlie iijcortie Is recogm]5ed as a liabijily attd ittuluded on the balance sheei 2$ d¢f¢d illCOmC 10 be relea5¢d. xpenditure All cxpenditUTe 15 Tccognis¢d once there is a legal or coiisltucliv¢ oblibalion lo thai expenditure. it is probab settleinent is required and the amount can be niea5ured reliahly. All costs are allocated to ihe applicable expendiliiT¥ h¥dding (hdt awYkMie similar costs to that ctÈ¥tsry liffiere costs ear)nOt be directly gttrribiileJ tc) particularheadingb, they have been allocated on a basis consist¢nt witli the use of reqour¢es, with cent1 sff C05t5 allocated on th¢ basis of lini¢ sp¢iit, aiid depreciatIun ¥hai"¥¢5 allocated oji th¢ portN)n of th¢ assei's use. Other support costs ate allocated based on the SPTead of staff costs. Churi¢tsble octivities Charitable expenditure comprises th¢s¢ costs incuTted by the char?ty in the dclivcry of its activities and sctvices for its ben¢fi¢orics. It iiicludcs both costs that can be alk)¢aied dectlY to such aciivitKs and ihose costs olan indirect nature necessary to support them. Page 8
Busy Bees Playgroup Notes to the Financial Statements for the Year Ended 31 Juty 2025 Support costs Support co%ts inilude central functions and liave bern allocaied to activity C05t cat¢gories on a basis Consistent with Ihc use of tesourc¢s. lor example, allo¢atillg propeny costs by floor areas, or per capita. sillff ¢osts by tbe lime sp¢nl and othor ¢osts by rh¢trusatte. Taxation The Lhaiity is considered to passth¢t¢sts set out in Paragraph I Schedul¢ 6 of the FanCeA¢t 2010 and therefo it nieets the defmition of a chanlable compdny for UK CO01?110n lax puTroses. Accordll)gly, the clianly is potentially exeinpt from taxation Iii resp¢ct of iiicoine 01 capital ¥iains ceIved within categolle5 cove¢d by Cliapter3 Part I l ofiiie Corporaiiott Tax Aci 201 O or Section 256 of tlie Taxation of Cliar8eabl¢ GaillsAcr 1992, to th¢ exleni ihal Such in¢ome OrlS a 2ppli¢d excliisively to charitable puwoses. Tangible fixed A$ts Irtdividiial fLxed assei.g Costing £0.00 or ii)c)re ar¢ initially r¢corded at cost. less any subsequenr atcumuiatal depretialion and subsequeni accumu]ated impaimieni Iosses. DeprecA#tion alld #mortis&tlo DepTeciation i%provided on tanb]e fix¢d assets so asto Hryite off thecostOTvaluaiion, less aiiyestimated residual value, ovei their expected useful econotnic life a% follows.. 25/D reducing balatt¢e. Trade debtor$ Tradcd¢btors ar¢amoun15 duefrom eusrom¢rs formelIadiSe$o1d or services perfom]¢d ll) the ordinarycourse of busincss. Trade debtors areCognised initknglly atth¢ iTansaciion pTice. They subs¢quentty MeaSud ai amorttsed cost usllig the effeLtiV¢ lllterest method, le%8 1)rovision for ImpaiTment.AprovIO forrhc unpainn¢ntof tradedebto]s js ¢Stabli%li¢d wlien tliere is LTrbj¢tytiveevidcllce thatth¢¢harity will not be abl¢ tv co]Je¢t all ttmounis duell(xordng to the oIiwal ternis of the receivables. Cash and ¢ash equivalents Cash aiid cash equivalents COIllPli5e cashon handandcaIideposits, attd othersbi>rt-l¢nn hjshly liquid iov¢stm¢nt5 thatarereadiiy convcrtibl¢ ro a knvwn amount of cabli Lind are subjcLlto an inswificajii risk of changejn value. Trade eroditors are ohlT¥ations to pay for 8oods or sel¢eS that have been acqUed In the ordiiiary course of busines5 from siippliers. Accounts payable are classified as tLIIIEJlt ItabiIities If the does not liave aji iiiicoiidiiionalright, ai tlie end of the r¢portll)s pvriod, to d¢fii' Jiiilriiiciii of ilie Lreijiior for 21 kasi twelve fllnnllisatterthe reportiiig dale. If there an uiicoijditioiial riglit to defersettlenient for at least twelve montlis after Ilie iEporting date, they are pSellIed as non£urr¢nt liabilities. are ¢0mied iiiitia Ily al the transaction price and subsequentty tneasured at 2morti8ed ¢osi using the effect¢ Jterest method. 'und 5tru¢iure UiittstTiCtcd incom¢ funds are geneTrl fundsthat ar¢availabk foruse atthe imstees, discretion tn furtherallof the obje¢tlVC5 Qf th¢ cliarity. PaEe 9
Busy Bees Playgroup Notes to the Tr"inanci%l Ststements for the Year Ended 31 July 2025 2 Incom¢ from donation$ and leg#¢ie$ Unre5trieted funds Total 2025 Total 2024 General Graiits. including eapiial alit5. Grants fwin oiheichattiies Regll]ar VIng and ¢apitsl doiiations 134.8L2 134,812 130,457 134.812 134,812 130,457 J love5tmtnt itttome Unrestricted fund5 Total 2025 Total 21b24 Cenergl Interest iEeeivab]e aiid similar ll)come', Interest irceivabk on bbnk deposiis 1.594 4 Other Atheome Unrestricted funds Total 2025 Totsl 2024 General Fees attd suppbes 9.310 9..710 Page 10
Busy Bees Playgroup Notes to the Financial Statements for the Year Ended 31 July 2025 5 Taxation The ¢hariiy is a restered charity and i8 therefor¢ exempt from taxation. 6 T•ngiblt fixed assets Furniture and equipment TotAI C05t Brought forwa plus additions 9.789 9,789 At 31 July 2025 9,789 9,789 Deprtei*tion Brou8lil I'oiwdrd plu5 charge for the year Ai 3 1 July 2025 0,911 6.911 6,911 6,911 Net book value At .1 l July 2025 2,878 7 Debtors 2025 2024 Trade debiots Other debiors 47 47 8 Creditors.. amounts fxlling due wdthln orle year 2025 2024 Trade L Tedilors Othci taxation and socral secuiity Otl)¢r cteditOTS 3.687 3,036 3.687 .3.036 9 Funds Bklanee at I Au¥u5t 2024 Incoming rL50urces Resources e%pended Balance at 31 Juli, 2025 Unrestricted fund$ General 145 130987 Page I I
Busy Bees Playgroup Notes to the Financial Statements for the Year Ended 31 July 2025 Balantt at I August 2023 Resourr¢$ exptnded BalaJce at 31 July 2024 re$(burces Unrtstri¢ted fullds G¢neral 65,399 146.630 100,212 10 Analysis of net a55¢ts be'een fund5 Unr¢5tri¢t¢d funds Gelleral Total fund¥ 2025 Tangible fixed assets Current agsets Curreni ]bilItieS 2,879 15,750 13,687 2,879 115,75U 13,6871 Total Aei asseis 114,941 114,941 restrieted funds General Total fund5 2024 Tangbk fixed assets Current asse15 2.453 100,795 3.036 2.453 100.795 13,0361 cuent liabilitie$ Total n¢t assets 100,212 100,212 11 Allaly515 of net fund$ At l August 2024 Cash flow At 31 Jul}. 2025 Cash ai bank and in hand 101.606 14,097 115,703 N¢t debt IOL.606 14,097 115,703 At l August 2023 Cash flow At 31 July 2024 Cssh at bank and in hand 62.668 38.938 101,600 Nei debt 62,668 38,938 101,606 Page12
Busy Bees Playgroup Statement of Financial Actlyitics by fund for the Year Ended 31 July 2025 Tot21 Unrestrieted rund5 2025 Unre$trletod fuRds 2024 Income and End0}llents from: DonalKins and legacjcs Lnv¢stin¢ni income Other illcoJn¢ 134,812 1,594 9,310 130,457 1070 15103 Total cOme 145,716 146.6iO Expellditure on= Charitable activit*s 1130,9871 Total expettditure 1130,987} Net in¢oimellexpendilur¢l 14,729 34,813 Nei mov¢inent fft fuiids 14,729 34,813 Reconciliation of funds 'Ioial funds broughi fonvard 100,212 65,399 Total fund5 Caled fonvard 100212 Page13
Busy Bees Playgroup Detailed Statement of Financial Activities for the Year Ended 31 July 2025 Tolal 2025 Total 2024 DoA41iofis legacies Commiiie(I Grants r¢ceivable 134.812 134,812 130457 130,457 JJryves¢meiit incowe Interest oil cash deposits 1,594 ,594 1,070 1,070 Othét income Fe¢s and siipplies Fundrdising 9,310 15,103 9,310 15,103 clri*Tle uctiviriÉ.s Reni 1759} {749} (7561 {7611 Rates Light, heat And power Iiisurance {3,385) {1,0141 Repairs and matenance Wases and saLtEie5 aff pen530ns ID¢fioed ¢ontributiunl- PalSK>n scheme I SubcoDiract Cost Stiff Iraming Staff weare 1100,4871 (4.758) (2,5451 11,2931 1139) 191,2281 (4.1391 11,1401 15041 Purcliase of equipmeot Teleplione and irtletnet inting, posla¥e and stationery Operating costs CltaJill]g Advertisllig Accouniancy f¢¢5 Bad d¢bts wtitl¢n off DepTeciation of fixtures and fitTin8S Surtdry Expenses Legal and pTofessional fee5 Travel- National Bank tharges (5531 11,4631 {5,088) {1,640} (191 (1.214) 12,5601 11,9211 12.3951 {1907} (369} 12701 1960} {4,240) 42 17 Page14