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 Ad￿J￿istratIve Iktads
TNslees' Repon
2to3
Statement of Trnst¢es' Respoiisibilitie5
llldependent Exa￿￿e¢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 AdV￿Or5
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 y￿ancialStatemctttsOf 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 provDOt￿1g public interest ￿ and
recoglliition of such needs ui the local areas",
5. Insti￿lioli and adlicring lo aiid furtheriiig the aim of the Pre-school Leanithg Alliance.
Objecliv¢%, ￿tale￿Ie.￿￿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 lak￿8 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 aS￿e 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 aPpI￿able to charities requires the I￿Stee$ 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 requi￿d 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 Si￿ed 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 r￿pOnsibilItieS 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 ￿qU￿e1TheTh1s olth¢ Chdiilies Acl 2011 I'the Act-"l.
I report in Tespeet olmy cxainti)ation of IlicBusy Bees Pknygroup'5 ac¢outtisednied oul under SCLi￿n 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 giV￿g m¢ ¢ause to believe that ￿ any tnaierial respect..
accountingretords were not kept ID reqpect of Busy Bees Play￿Up 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 requ￿tment 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 Understand￿￿Of 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 b￿￿￿tt forward
65,399
65,399
Tvtal fund5 ¥¢iji￿a fL)iward
100212
100 ?12
l of the ehÉrity's activities derive froin eontinuingopeTations during the abov¢ two periods.
The funds breakdo￿Tr 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
}rt￿Ya￿
Page 7

Busy Bees Playgroup
Notes to the Financial Statements lor the Ye2r Ended 31 July 2025
l A¢¢outtting polieles
The f￿ancial 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
F￿a1}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¢p*ration
Busy Bees Play￿0Up nieets the definitK>n of a public benefti entity under FRS 102. Assets and liabilities are
initially r¢cogntsed at historical costor transaction value 1iiiiessothe￿V1$e stated in th¢ relevani accounilljgpol￿y
notes.
Exernption frorn prepgring A caih floiv statement
lth¢ cliari¢y opied lo earl}. adopt Bulletin I published on 2 Febrnary 2016 and have therefore llQl included a cash
flow qtatenient in these financial siaiemtiiis.
Going tonctrn
The i￿Stee$ 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 donat￿￿5, 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 c*tÈ¥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 cent￿1 s￿ff
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 d￿ectlY 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 F￿anCeA¢t 2010 and therefo
it nieets the defmition of a chanlable compdny for UK CO￿01?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 Or￿l￿S a￿ 2ppli¢d excliisively to charitable puwoses.
Tangible fixed A$￿ts
Irtdividiial fLxed assei.g Costing £0.00 or ii)c)re ar¢ initially r¢corded at cost. less any subsequenr atcumuiatal
depretialion and subsequeni accumu]ated impaimieni Iosses.
DeprecA#tion alld #mortis&tlo
DepTeciation i%provided on tan￿b]e fix¢d assets so asto Hryite off thecostOTvaluaiion, less aiiyestimated residual
value, ovei their expected useful econotnic life a% follows.. 25/D reducing balatt¢e.
Trade debtor$
Tradcd¢btors ar¢amoun15 duefrom eusrom¢rs forme￿lIa￿diSe$o1d or services perfom]¢d ll) the ordinarycourse
of busincss.
Trade debtors are￿Cognised initknglly atth¢ iTansaciion pTice. They subs¢quentty MeaSu￿d ai amorttsed cost
usllig the effeLtiV¢ lllterest method, le%8 1)rovision for ImpaiTment.Aprov￿IO￿ 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 se￿l¢eS that have been acqU￿ed 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
p￿SellIed as non£urr¢nt liabilities.
are ￿¢0￿mi￿ed 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 furtherall￿of
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 re￿stered 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$(burces
Unrtstri¢ted fullds
G¢neral
65,399
146.630
100,212
10 Analysis of net a55¢ts be￿'een fund5
Unr¢5tri¢t¢d
funds
Gelleral
Total fund¥ 2025
Tangible fixed assets
Current agsets
Curreni ]￿bilItieS
2,879
15,750
13,687
2,879
115,75U
13,6871
Total Aei asseis
114,941
114,941
restrieted
funds
General
Total fund5 2024
Tangbk fixed assets
Current asse15
2.453
100,795
3.036
2.453
100.795
13,0361
cu￿ent liabilitie$
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 Ca￿led 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
cl￿ri￿*T￿le uctiviriÉ.s
Reni
1759}
{749}
(7561
{7611
Rates
Light, heat And power
Iiisurance
{3,385)
{1,0141
Repairs and ma￿tenance
Wases and saLtEie5
aff pen530ns ID¢fioed ¢ontributiunl- PalSK>n scheme I
SubcoDiract Cost
Stiff Iraming
Staff we￿are
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