Flrst Ste s Communl Pla rou Re Istered Charl 1032077 Trustees. Annual Re ort on the sta uto a¢¢ountsfor the earendln 31st Au ust 2025. Total Income for thl r: £206394.00 compared to last year at £200603.80. The major Income components were the fundlng we recelved from Devon County Coun¢ll- £118416.59 and sales from the non-funded children - £87776.62 totallng £206394,00. Further outstanding fees and payments not dep051ted before July 31, 2024 wlll appear In next yearfs accounts, Total expenditure for this year., £196801.47 compared to last year at £164832,64. The major expendlture components were on, money transf•rs for Landscapin8 £34838.00. E136045.40 on employeè costs/NI/Pensions, compared to last year £118013.47. thls was due to Wa8e increases and Increased Tax and Nl payments.2 payments of Insurance was incurred thls year £5361.86 due to EYA introductlon of onllne system delay from last year. Other spending Totaled £60756,07- {£34838.00 transferred £11256.70 on Premlses, £2356.43 on Resources and £3017.22 on Consumables, Insurance £5361.86 and the r•mainin8 was £3925.86 Tralnlng, Phonellnternet, fundralsin8 and Admin vln At be8innin8 ofthe yearwas £2834.88 Donations: A total of £2023,93 compared to last year 2021.44 was ralsed by fundralslni events throughout the year such as the Chrlstmas 2024 party, Christmas raffle, photos, Exeter Lottery. Thè monèy rnlsed ha5 helped to pay towards the outdoor development, Rd ndan The staff redundancy provlsion In the event of Flrst Steps Communlty Playgroup closing Is recalculated at the end of each financial year to calculate redundancy as well a5 sufflcient notlce perlod for each member of staff, The end of year balance forthls accountwas £29,029.49. Comments: We were fortunate to be in a profit positSon this year. With the remainlng expendlture of the new outdoor development. ongolng cost of Ilvln8 Increases, mlnlmum wage Increases, and more chlldren beln8 funded we wlll have to heavlly rely on fundrdlsln8 to contlnue to provlde the hl8h level of servlce. This report was created by Jenny Zsanett Ezsianse Bereczki (Treasurer} and Jeanette Bottrell IAdmlnistrdtor}and slgned off by the commlttee. Slgned: Dated:
FIRST STEPS COMMUNITY PLAYGROUP ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
| INCOME | ||
|---|---|---|
| Balance at bank 31 August 2024 | £75,109.09 | |
| Fees | £87,776.62 | |
| Eyef | £118,416.59 | |
| Other | £200.79 | |
| Other (Bank interest) | ||
| Transfer from savings account | ||
| £281,503.09 |
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EXPENDITURE
Salaries £117,140.04
Inland Revenue/ NI £18,905.36
Training £767.70
Premises £11,265.70
Telephone £662.62
Admin £912.90
Consumables £3,017.22
Pla-Insur/Memb £5,316.86
Other £36,011.41
Ofsted
Equipment £2,356.43
Fundraising £445.23
Balance at bank 31 August 2025 £84,701.62
£281,503.09
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FIRST STEPS COMMUNITY PLAYGROUP ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 TREASURERS ACCOUNT - FUNDRAISING
| INCOME | ||
|---|---|---|
| Balance at bank 31 August 2024 | £2,707.88 | |
| Bank transfer from Current Account | £35,015.46 | |
| Fundraising | £2,002.98 | |
| £39,726.32 |
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EXPENDITURE
Consumables
Transfer into current account
Building costs £23,673.81
Balance at bank 31 August 2025 £16,052.50
£39,726.31
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FIRST STEPS COMMUNITY PLAYGROUP ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 BUS BANK INSTANT - deposit account
| INCOME | ||
|---|---|---|
| Balance at bank 31 August 2024 | £25,762.32 | |
| Interest | £238.42 | |
| Other |
£26,000.74
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EXPENDITURE
Other
Balance at bank 31 August 2025 £26,000.74
£26,000.74
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FIRST STEPS COMMUNITY PLAYGROUP ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
ACCOUNTS FOR THE YEAR ENEDED 31ST AUG 2025 STATEMENT OF ASSESTS AND LIABILITIES AS AT 31ST AUGUST 2025
| Assets Fixed Assets - Equipment Depreciation - Equipment Fixed Assets - Vehicle Depreciation - Vehicle Stock Bank balance c/f 31st August 2024 Account I Less outstanding cheques Bank balance c/f 31st August 20204 Account II Less outstanding cheques Banking Receipts Banking Payments |
2024/2025 2024/2025 £ £ £0.00 £0.00 £0.00 £0.00 £0.00 £75,109.09 |
2024/2025 2024/2025 £ £ £0.00 £0.00 £0.00 £0.00 £0.00 £75,109.09 |
|---|---|---|
| £2,707.88 £208,396.98 £185,459.82 £22,937.16 |
||
| £100,754.13 | ||
| Deposit Accounts c/f 31st August 2024 Deposit Receipts Deposit Payments |
£25,762.32 £238.42 £0.00 £238.42 |
|
| Deposit Accounts c/f 31st August 2025 | £26,000.74 | |
| Petty cash c/f 31st August 2024 Petty cash Receipts Petty cash Payments |
£0.00 £0.00 £0.00 £0.00 |
|
| Petty cash c/f 31st August 2025 | £0.00 | |
| Debtors Debtors Total Assets Liabilities Creditors PAYE Loans |
£0.00 £0.00 £0.00 |
|
| Total Assets less Liabilities | ||
| Funds of the Charity Balance from previous year Movement during year |
||
2024/2025 £
£100,754.13 £26,000.74 £0.00 £126,754.87 £0.00 £126,754.87 £0.00 £126,754.87 £103,579.29 £23,175.58 £126,754.87
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FIRST STEPS COMMUNITY PLAYGROUP
ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
ACCOUNTS FOR THE PERIOD 31ST AUG 2024 TO 31ST AUG 2025
INCOME AND EXPENDITURE STATEMENT
INCOME - RECEIPTS 2024/2025
Fees
Eyef
Grants
Bank interest
Other
Total Income
EXPENDITURE - PAYMENTS
Salaries
Inland Revenue/ NI
Training
Premisies
Telephone
Admin
Consumable
Pla-Insur/Memb
Fundraising
Building costs
Equipment
Other
Total Expenditure
Net Income & Expenditure for the year
Bank reconciliation as at 31st August 2025
Bank balance c/f 31st August 2025 Account I
Less outstandings cheques
Balance as per Bank Statement as at 31st August 2025 Account I
Bank balance c/f 31st August 2025 Account II
Less outstandings cheques
Balance as per Bank Statement as at 31st August 2025 Account II
Deposit Balance as per Bank Statement as at 31st August 2025
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2024/2025 2024/2025
£87,776.62
£118,416.59
£238.42
£2,203.77
£208,635.40
£117,140.04
£18,905.36
£767.70
£11,265.70
£662.62
£912.90
£3,017.22
£5,316.86
£445.23
£23,673.81
£2,356.43
£995.95
£185,459.82
£23,175.58
£84,701.62
£0.00
£84,701.62 £84,701.62
£16,052.50
£0.00
£16,052.50 £16,052.50
£26,000.74
£126,754.86
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Independent Examiners Report to the Trustees of First Steps Community Playgroup
For the year ended 31[st] August 2025
Respective responsibilities of the Trustees and the independent examiner
I have examined the accounts as set out on the ensuing pages.
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for his year under section 43(2) of the Charities and that an independent examination is needed.
Having satisfying myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 43 of the 1993 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7) of the 1993 Act; and
-
state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and it is limited to those matters set out in the statement below.
Independent examiner’s statement
In conjunction with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements to prepare accounts with the methods and principle of the Statement of Recommended Practice Accounting and Reporting by Charities.
Have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable understanding of the accounts to be reached.
Independent Examiner:
NATALIA FERRERAS GRANADO, MAAT
Signed: Natalia Ferreras Granado
Date: 25.10.25