**East Leake Playgroup Charity No. 1023726 Trustee's Report For The Year Ended 31 March 2025** Section A Reference and administration details **Charity name** East Leake Pre-School Playgroup **Other names charity is known by** East Leake Preschool **Registered charity number (if any)** 1023726 **Charity's principal address** The Old School, School Green East Leake Loughborough, Leicestershire LE12 6LG ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10|**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Julie Haynes|Chair||| ||Deborah Porter|Treasurer||| ||AmyFoxon|Secretary||| ||Katie Vincent||Finished 01.09.2024|| ||Joe Noble|||| ||Sophie Lake|||| ||David George||Finished 09.10.2024|| ||Rebecca Powell||Started 08.10.2024|| ||Vivenne Powell||Started 20.12.2024|| |||||| **Names of the trustees for the charity, if any, (for example, any custodian trustees)** Page 1 **Name Dates acted if not for whole year** ## **Names and addresses of advisers (Optional information)** |**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**| |---|---|---| |**Type of adviser**
**Name**
**Address**||| |**Independent Examiner &**
**Accountants**|Helen Harrison|Central Business Services, Oak Business Centre, 79-93 Ratcliffe Road, Sileby,
Loughborough, LE12 7PU| |||| |||| |||| **Name of chief executive or names of senior staff members (Optional information)** **East Leake Playgroup Charity No. 1023726 Trustee's Report For The Year Ended 31 March 2025** ## **Section B Structure, governance and management** **Description of the charity’s trusts** Constitution (Pre-School Learning Alliance Model Constitution 2011) Type of governing document Re-adopted each year at the Annual General Meeting. (eg. trust deed, constitution) Association How the charity is constituted (eg. trust, association, company) Trustees are elected at the Annual General Meeting. Up to 3 additional Trustee selection methods trustees can be elected during the year at monthly Trustee meetings. (eg. appointed by, elected by) ## **Additional governance issues (Optional information)** The charity is a member of the Early Years Alliance. You **may choose** to include additional information, where relevant, about: The charity is committed to safeguarding and promoting the welfare of children and young people and expects all trustees, staff and volunteers to share this commitment. - policies and procedures adopted for the induction and training of trustees; All trustees, staff and regular volunteers must complete a satisfactory enhanced Disclosure and Barring Service check. - the charity’s organisational structure and any wider network with which the charity All trustees give their time freely and do not receive any remuneration or works; other benefits. - relationship with any related parties; - trustees’ consideration of major risks and the system and procedures to manage them. **East Leake Playgroup Charity No. 1023726 Trustee's Report For The Year Ended 31 March 2025** ## **Section C Objectives and activities** The charity runs a pre-school playgroup which aims to enhance the development and education of children aged between two and the **Summary of the objects of the** statutory school age who live in the local community. It also encourages **charity set out in its governing** parents to understand and provide for the needs of their children. **document** The charity aims to offer a high quality, affordable and flexible pre-school education to local children. Fees charged are lower than those at local, privately-run nurseries. In addition, to help families with the cost, employer childcare vouchers are accepted. A small number of families make use of these options. **Summary of the main activities undertaken for the** The charity follows the Early Years Foundation Stage (EYFS) to offer **public benefit in relation to** appropriate play, education and care facilities, ensuring that all children **these objects (include within** have the same opportunities whatever their race, culture, religion, means **this section the statutory** or ability. **declaration that trustees have had regard to the guidance** The charity was inspected by Ofsted 8[th] February 2022 had a rating of **issued by the Charity** Good. As a result of this the charity was still able to continue to offer **Commission on public benefit)** government-funded places to 2, 3 and 4 year olds. Throughout the year, the Trustees of the Charity have kept in mind the Charity Commission’s published guidance on the Public Benefit. **Additional details of objectives and activities (Optional information)** |You**may choose**to include
further statements, where
relevant, about:
• policy on grantmaking;
• policy programme related
investment;
• contribution made by
volunteers.|The charity would like to thank the many volunteers who gave up their
time to support the playgroup during the year, particularly in its
fundraising activities.| |---|---| **East Leake Playgroup Charity No. 1023726 Trustee's Report For The Year Ended 31 March 2025** Section D Achievements and performance During the year, the charity has focused on continuing to provide a high **Summary of the main** quality, affordable and flexible pre-school education to children and their **achievements of the charity** families in the local community. **during the year** The trustees were active within the community fundraising for new resources under the theme of ‘Outdoor Play’ resources. The charity organised its own events and activities, such as a Christmas Raffle, as well as participating in popular local events including the village Parade and Carnival. Future plans: The Trustees and Management of the Charity are continually looking at ways to improve the care and education provided to the children attending playgroup. Our goal is to maintain or improve our “Good” rating by Ofsted and we continually work towards this shared objective. For example, we plan to build on our relationship with the local school foundation unit. We also want to provide more opportunities for our older children to become more ready for when they move up to school, providing more transition opportunities at playgroup. We have continued making links within the community, with regular trips to the local residential home that the children and the residents both enjoy. We are also looking to improve our sensory areas to facilitate those with diverse needs to receive tailored and inclusive provision. **East Leake Playgroup Charity No. 1023726** **Trustee's Report For The Year Ended 31 March 2025** ## **Section E Financial review** **Brief statement of the charity’s policy on reserves** The charity has set a formal reserves policy. We currently hold £65,000 in reserves. This would cover running costs for 3 months and redundancy payments to staff, in the unlikely event that the playgroup unexpectedly had to close. We aim to hold sufficient financial reserves to sustain East Leake Pre-School Playgroup if our income falls below expected levels. ## **Details of any funds materially** **in deficit** ## **Further financial review details (Optional information)** You **may choose** to include additional information, where relevant about: - the charity’s principal sources of funds (including any fundraising); - how expenditure has supported the key objectives of the charity; - investment policy and objectives including any ethical investment policy adopted. The charity’s four principal sources of funds are: 1. Nursery Education Funding for eligible children; 2. Session fees paid by parents / carers; 3. Fundraising activity; and 4. Donations. - Money received through Nursery Education Funding and session fees is used for the main running costs of the playgroup e.g. rent, staff wages and consumables. - Money received through fundraising and donation is used to improve the equipment and play resources of the playgroup. The Charity is in a strong financial position at the year end and continues to be so. ## **Section F Other optional information** The Charity does not have any assets held as custodian trustee during the reporting period. ## **Section G Declaration** **The trustees declare that they have approved the trustees’ report above.** ## **Signed on behalf of the charity’s trustees** |**Signature(s)**
**Full name(s)**
**Position**
**Date**|J Haynes|D Porter| |---|---|---| ||Julie Haynes|Deborah Porter| ||Chair|Treasurer| ||18.11.2025|| ||18.11.2025|| **CHARITY NUMBER: 1023726 EAST LEAKE PLAYGROUP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **East Leake Playgroup Independent Examiners Report For The Year Ended 31 March 2025** **Independent examiner's report to the trustees East Leake Playgroup I report on the accounts of the Charity for the year ended 31[st] March 2025, which are set out on pages 4 to 7.** ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the 2011 Act; to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and to 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 with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations 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 the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection 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 keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Helen Harrison Relevant professional qualification or body: MAAT Address: CBS (Accounting) Ltd Oak Business Centre 79-93 Ratcliffe Road Sileby Loughborough LE12 7PU ............................................................ 7[th] October 2025 ## **East Leake Playgroup Statement of Financial Activities (Including Income and Expenditure Report) For The Year Ended 31 March 2025** **----- Start of picture text -----**
Section A Statement of financial activities
Restricted Endowment Prior year
Unrestricted funds Total funds
income funds funds funds
£ £ £ £ £
Incoming resources F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies 435 - 435 216
Charitable activities -
152,580 1,962 154,542 162,893
Other trading activities 951 - 951 5,545
Investments 690 - 690 540
Separate material item of income - - - - -
Other - - - - -
Total 154,656 1,962 - 156,618 169,194
Resources expended
Expenditure on:
Raising funds 41 - 41 248
Charitable activities -
146,572 1,962 148,534 154,375
Separate material item of expense - - -
Other 353 - - 353 279
Total 146,966 1,962 - 148,928 154,902
Net income/(expenditure) before investment
- -
7,690 7,690 14,292
gains/(losses)
Net gains/(losses) on investments - - - - -
Net income/(expenditure) 7,690 - - 7,690 7,690
- - - - -
Extraordinary items
Transfers between funds - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use - - - - -
Other gains/(losses) - - - - -
Net movement in funds 7,690 - - 7,690 14,292
Reconciliation of funds:
Total funds brought forward 70,701 - - 70,701 56,409
Total funds carried forward 78,391 - - 78,391 70,701
**----- End of picture text -----**
**East Leake Playgroup Balance Sheet As at 31 March 2025** ||**N**
**o**
**t**
**Unrestricted**
**funds**|**Unrestricted**
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Endowment**
**Total this**
**year**|**Total last**
**year**| |---|---|---|---|---|---| ||**e**||||| ||**£**|**£**|**£**|**£**|**£**| |**Fixed assets**|F01|F02|F03|F04|F05| |**Tangible assets**
**_Total fixed assets_**
**Current assets**
**Debtors**
**Cash at bank and in hand**
**_Total current assets_**|608 - - 608
667
608 - - 608
667
3,955 - - 3,955
2,330
78,682 - - 78,682
69,609
82,636 - - 82,636
71,938
~~1~~
~~1~~
~~———~~||||| |**Creditors: amounts falling due within**
**one year**
**_Net current assets/(liabilities)_**|4,854 - - 4,854
1,905
77,783 - - 77,783
70,034
~~pot~~
~~ft |~~
~~a~~||||| |**_Total assets less current liabilities_**|78,391|-|**-**|78,391|70,701| ||||||| |**Creditors: amounts falling due after**|||||| |**one year**|- - - -|- - - -|- - - -|- - - -|-| |**Provisions for liabilities**|-|-|-|-|-| |**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds**|78,391 - -
-
~~es ~~|78,391 - -
-
~~es ~~|78,391 - -
-
~~ee ~~|78,391
-
~~ee~~|70,701
-| |**Restricted income funds**|- - -|- - -|- - -|-|| |**Unrestricted funds**|78,391 - -|391 - -|391 - -|78,391|70,701| |**Revaluation reserve**|- - -|- - -|- - -|-|-| |**_Totalfunds_**|78,391 - - 78|391 - - 78|391 - - 78|391 - - 78,391|70,701| On behalf of the trustees Deborah Porter (Treasurer) 7[th] October 2025 19 Nov 2025 ## **East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2025** |**Cash flows from operating activities**|**Total**
**Funds**
**Prior Year**
**Funds**
**£**
**£**|**Total**
**Funds**
**Prior Year**
**Funds**
**£**
**£**| |---|---|---| |**Net cash provided by (used in) operating activities**|11,221
10,411|| |**Cash flows from investing activities**
Dividends, interest and rents from investments
Proceeds from the sale of property, plant and equipment
Purchase of property, plant and equipment
Proceeds from sale of investments
Purchase of investments||| ||690|540| ||-|-| ||-|-| ||-|-| ||-|-| |**Net cash provided by (used in) investing activities**|-
-|| |**Cash flows from financing activities**
Repayments of borrowing
Cash inflows from new borrowing
Receipt of endowment||| ||-|-| ||-|-| ||-|-| |**Net cash provided by (used in) financing activities**|11,911
10,951|| |||| |**Change in cash and cash equivalents in the reporting period**
**Cash and cash equivalents at the beginning of the reporting**
**period**
**Change in cash and cash equivalents due to exchange rate**
**movements**
**Cash and cash equivalents at the end of the reporting**
**period**|9,073
12,165

69,609
57,443
-
-
78,682
69,609|| ## **Reconciliation of net income/expenditure to net cashflow from operating activities** ||**2024/25**
**2023/24**
£
£|**2024/25**
**2023/24**
£
£| |---|---|---| |**Net income/(expenditure) for the reporting period**
**(as per the statement of financial activities)**|7,690
14,292|| |Adjustments for||| |Depreciation charges
(Gains)/losses on investments
Dividends, interest and rents from investments
Loss/(profit) on the sale of fixed assets
(increase)/decrease in stocks
(increase)/decrease in debtors
(increase)/decrease in creditors|353
-|279
-| |||-| ||690
-|540
-| |||-| |||-| ||1,624|715
-| ||2,949|2,346
-| |**Net cashprovided by (used in) operating activities**|11,221
10,411|| ## **East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2025** ## **Analysis of cash and cash equivalents** |**Other**
**Cash at bank and on hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||78,682|69,609| ||-|
-| |**Total**|78,682 69,609|| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **1. Basis of Preparation Financial Statements** The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 (effective January 2016) and the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in accordance with Financial Reporting Standard 102 (FRS102) effective January 2016. ## **2. Accounting Policies** ## **2.1. Recognition of income** Income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income and the income can be quantified with reasonable accuracy. Turnover comprises of the income received from various sources including, but not exclusively, government funding, fees from parent/guardians, fundraising activities and donations. ## **2.2. Grants and donations** Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP) ## **2.3. Support costs** The charity has incurred expenditure on support costs which have been allocated to governance costs. ## **2.4. Income from interest, royalties and dividends** Income from interest is included in the accounts when receipt is probable and the amount receivable can be measured reliably. ## **2.5. Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts. ## **2.6. Tangible Fixed Assets and Depreciation** Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Computer & IT 3 year straight line depreciation Plant & Equipment 25% straight line depreciation ## **2.7. Debtors** Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **3. Analysis of Income** ||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| |**Donations and legacies:**|Donations and gifts|435|-|-|435|216| ||**Total**|435|-|-|435|216| |||||||| |**Charitable activities:**|Income|33,850|-|-|33,850|36,440| ||Funding|118,730|1,962|-|120,692|126,453| ||**Total**|152,580|1,962|-|154,542|162,893| |||||||| |**Other trading activities:**|Fundraising|855|-|-|855|5,545| ||Uniform|96|-|-|96|-| ||Mug/Merchandise|-|-|-|-|-| ||**Total**|951|-|-|951|5,545| |||||||| |**Income from investments:**|Interest income|690|-|-|690|540| ||Other|-|-|-|-|-| ||**Total**|690|-|-|690|540| |||||||| |**TOTAL INCOME**||154,656|1,962|-|156,618|169,194| |**Other information:**
**All income in the prior year was**
**and amounts)**|**unrestricted except for: (please provide description**|||||| |||£535 restricted funding prior year||||| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **4. Analysis of Expenditure** **----- Start of picture text -----**
Unrestricted Restricted Endowment
Total funds Prior year
Analysis funds funds funds
£ £
Expenditure on Staging fundraising events 41 - - 41 248
raising funds: Advertising, marketing, direct mail and publicity - - - - -
Total expenditure on raising funds 41 - - 41 248
Staff Costs 2,638 - - 2,638 1,967
Wages & Salaries 126,796 - - 126,796 135,748
Direct Costs 5,970 1,962 - 7,932 6,738
Premises Costs 2,284 - - 2,284 2,188
Expenditure on Office Costs 5,219 - - 5,219 4,260
charitable
Insurance 1,075 - - 1,075 1,025
activities
Professional & Subscriptions 887 - - 887 540
Bad Debt (written off) - - - - 281
Accountancy Fees 1,644 - - 1,644 1,568
Bank Charges 60 - - 60 60
Total expenditure on charitable
146,572 1,962 - 148,534 154,375
activities
Depreciation of Computer & IT - - - - -
Other
Depreciation of Plant & Equipment 353 - - 353 279
Total other expenditure 353 - - 353 279
TOTAL EXPENDITURE 146,966 1,962 - 148,928 154,902
**----- End of picture text -----**
## **5. Fees for examination of the accounts** |**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services)**
**paid to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||1,644|1,568| ||1,644|1,568| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **6. Staff Costs** |**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Agency Staff**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||118,963.16|127,532.42| ||7,832.41|7,236.47| ||-|979.20| ||-|-| |**Total staff costs**|126,796|135,748| **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.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** **TRUE** ## **7. Average head count in the year** |||**This year**|**Last year**| |---|---|---|---| |**The parts of the charity in which the**
**employees work**||**Number**|**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|11|16| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|11|16| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **8. Tangible Fixed Assets** ## **8.1. Cost or Valuation** **----- Start of picture text -----**
Freehold land & Other land & Plant, Fixtures, Total
buildings buildings machinery and fittings and
motor vehicles equipment
£ £ £ £ £
At the beginning of the
- - 1,117 - 1,117
year
Additions - - 294 - 294
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - 1,411 - 1,411
**----- End of picture text -----**
## **8.2. Depreciation and impairments** **----- Start of picture text -----**
**Basis SL SL SL SL SL
** Rate 25% SL 3 year
At beginning of the - - 450 - 450
year
- - - - -
Disposals
Depreciation - - 353 - 353
Impairment - - - - -
Transfers* - - - - -
At end of the year - - 803 - 803
8.3. Net book value
Net book value at the - - 667 667
beginning of the year
Net book value at the - - 608 - 608
end of the year
**----- End of picture text -----**
## **8.3. Net book value** ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **9. Debtors & Prepayments** |**Trade debtors**
**Prepayments and accrued income**
**Taxes & Social Security**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||1,809|2,330| ||2,146|-| ||-|
-| |**Total**|3,955 2,330|| |**Trade debtors**
**Prepayments and accrued income**
**Taxes & Social Security**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||1,809|2,330| ||2,146|-| ||-|
-| |**Total**|3,955 2,330|| ## **10. Creditors and accruals** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**|**Amounts falling due within**
**one year**|**Amounts falling due within**
**one year**|
**Amounts falling due after**
**more than one year**|
**Amounts falling due after**
**more than one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|
-| ||-|-|-|
-| ||2,656|520|
-|
-| ||-|-|-|
-| ||-|-|-|
-| ||2,197|1,384|
-|
-| ||-|-|-|
-| |**Total**|4,854 1,905 - -|||| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **11. Transactions with trustees and related parties** ## **11.1. Trustees’ Remuneration and benefits** None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity ## **11.2. Trustees’ expenses** |**No trustee expenses have been incurred (True or False)**|||**_TRUE_**| |---|---|---|---| ||||| |**Type of expenses reimbursed**||**This year**|**Last year**| |||**£**|**£**| |**Travel**||-|-
| |**Subsistence**||-|
-| |**Accommodation**||-|-
| |**Other (please specify):**||-|-
| ||**TOTAL**|**0**|**0**| ||||| |**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|||| ## **11.3. Transaction(s) with related parties** There have been no related party transactions in the reporting period ## **Issuer** Cobalt Accountants Limited **Document generated** Tue, 7th Oct 2025 12:32:50 BST **Document fingerprint** 24f79c2595b3cd14b3553dd2271e2d03 ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Wed, 19th Nov 2025 20:51:40 GMT Wed, 19th Nov 2025 20:51:40 GMT Mrs Deborah Porter - Signer (1075ac7133095cc3a3c9e9709d12427b) Mrs Julie Haynes - Copied In (61a88d0cee21bdd000afb7507e603db4) ## **Audit history log** ## **Date** ## **Action** Tue, 7th Oct 2025 12:32:50 BST Tue, 7th Oct 2025 12:32:50 BST Tue, 7th Oct 2025 12:32:50 BST Tue, 7th Oct 2025 12:32:50 BST Tue, 7th Oct 2025 12:32:50 BST Tue, 7th Oct 2025 12:33:08 BST Tue, 7th Oct 2025 12:33:08 BST Tue, 7th Oct 2025 12:33:09 BST Tue, 7th Oct 2025 16:03:07 BST Tue, 7th Oct 2025 19:35:31 BST Wed, 8th Oct 2025 14:38:28 BST Mon, 17th Nov 2025 15:10:46 GMT Wed, 19th Nov 2025 20:50:23 GMT Wed, 19th Nov 2025 20:51:40 GMT Wed, 19th Nov 2025 20:51:40 GMT Wed, 19th Nov 2025 20:51:40 GMT Wed, 19th Nov 2025 20:51:41 GMT Envelope generated with fingerprint 29bd5bcd6e001696f86f40db8917401d (18.133.63.166) Document generated with fingerprint 24f79c2595b3cd14b3553dd2271e2d03. (18.133.63.166) Document generated with fingerprint 413402b287a83b98d043b1daf95f46d2. (18.133.63.166) Mrs Deborah Porter has been assigned to this envelope. (18.133.63.166) Mrs Julie Haynes has been assigned to this envelope. (18.133.63.166) Envelope generated Sent the envelope to Mrs Deborah Porter for signing Document emailed to party email Mrs Deborah Porter viewed the envelope (31.94.71.8) Mrs Deborah Porter viewed the envelope (80.168.66.62) Sent Mrs Deborah Porter a reminder to sign the document. (18.133.63.166) Sent Mrs Deborah Porter a reminder to sign the document. (35.176.231.177) Mrs Deborah Porter viewed the envelope (81.135.138.9) Mrs Deborah Porter signed the envelope (81.135.138.9) Sent the envelope to Mrs Julie Haynes for signing (81.135.138.9) This envelope has been signed by all parties (81.135.138.9) Document emailed to party email **CHARITY NUMBER: 1023726 EAST LEAKE PLAYGROUP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **East Leake Playgroup Independent Examiners Report For The Year Ended 31 March 2025** **Independent examiner's report to the trustees East Leake Playgroup I report on the accounts of the Charity for the year ended 31[st] March 2025, which are set out on pages 4 to 7.** ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the 2011 Act; to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and to 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 with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations 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 the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection 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 keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Helen Harrison Relevant professional qualification or body: MAAT Address: CBS (Accounting) Ltd Oak Business Centre 79-93 Ratcliffe Road Sileby Loughborough LE12 7PU ............................................................ 7[th] October 2025 ## **East Leake Playgroup Statement of Financial Activities (Including Income and Expenditure Report) For The Year Ended 31 March 2025** **----- Start of picture text -----**
Section A Statement of financial activities
Restricted Endowment Prior year
Unrestricted funds Total funds
income funds funds funds
£ £ £ £ £
Incoming resources F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies 435 - 435 216
Charitable activities -
152,580 1,962 154,542 162,893
Other trading activities 951 - 951 5,545
Investments 690 - 690 540
Separate material item of income - - - - -
Other - - - - -
Total 154,656 1,962 - 156,618 169,194
Resources expended
Expenditure on:
Raising funds 41 - 41 248
Charitable activities -
146,572 1,962 148,534 154,375
Separate material item of expense - - -
Other 353 - - 353 279
Total 146,966 1,962 - 148,928 154,902
Net income/(expenditure) before investment
- -
7,690 7,690 14,292
gains/(losses)
Net gains/(losses) on investments - - - - -
Net income/(expenditure) 7,690 - - 7,690 7,690
- - - - -
Extraordinary items
Transfers between funds - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use - - - - -
Other gains/(losses) - - - - -
Net movement in funds 7,690 - - 7,690 14,292
Reconciliation of funds:
Total funds brought forward 70,701 - - 70,701 56,409
Total funds carried forward 78,391 - - 78,391 70,701
**----- End of picture text -----**
**East Leake Playgroup Balance Sheet As at 31 March 2025** ||**N**
**o**
**t**
**Unrestricted**
**funds**|**Unrestricted**
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Endowment**
**Total this**
**year**|**Total last**
**year**| |---|---|---|---|---|---| ||**e**||||| ||**£**|**£**|**£**|**£**|**£**| |**Fixed assets**|F01|F02|F03|F04|F05| |**Tangible assets**
**_Total fixed assets_**
**Current assets**
**Debtors**
**Cash at bank and in hand**
**_Total current assets_**|608 - - 608
667
608 - - 608
667
3,955 - - 3,955
2,330
78,682 - - 78,682
69,609
82,636 - - 82,636
71,938
~~1~~
~~1~~
~~———~~||||| |**Creditors: amounts falling due within**
**one year**
**_Net current assets/(liabilities)_**|4,854 - - 4,854
1,905
77,783 - - 77,783
70,034
~~pot~~
~~ft |~~
~~a~~||||| |**_Total assets less current liabilities_**|78,391|-|**-**|78,391|70,701| ||||||| |**Creditors: amounts falling due after**|||||| |**one year**|- - - -|- - - -|- - - -|- - - -|-| |**Provisions for liabilities**|-|-|-|-|-| |**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds**|78,391 - -
-
~~es ~~|78,391 - -
-
~~es ~~|78,391 - -
-
~~ee ~~|78,391
-
~~ee~~|70,701
-| |**Restricted income funds**|- - -|- - -|- - -|-|| |**Unrestricted funds**|78,391 - -|391 - -|391 - -|78,391|70,701| |**Revaluation reserve**|- - -|- - -|- - -|-|-| |**_Totalfunds_**|78,391 - - 78|391 - - 78|391 - - 78|391 - - 78,391|70,701| On behalf of the trustees Deborah Porter (Treasurer) 7[th] October 2025 19 Nov 2025 ## **East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2025** |**Cash flows from operating activities**|**Total**
**Funds**
**Prior Year**
**Funds**
**£**
**£**|**Total**
**Funds**
**Prior Year**
**Funds**
**£**
**£**| |---|---|---| |**Net cash provided by (used in) operating activities**|11,221
10,411|| |**Cash flows from investing activities**
Dividends, interest and rents from investments
Proceeds from the sale of property, plant and equipment
Purchase of property, plant and equipment
Proceeds from sale of investments
Purchase of investments||| ||690|540| ||-|-| ||-|-| ||-|-| ||-|-| |**Net cash provided by (used in) investing activities**|-
-|| |**Cash flows from financing activities**
Repayments of borrowing
Cash inflows from new borrowing
Receipt of endowment||| ||-|-| ||-|-| ||-|-| |**Net cash provided by (used in) financing activities**|11,911
10,951|| |||| |**Change in cash and cash equivalents in the reporting period**
**Cash and cash equivalents at the beginning of the reporting**
**period**
**Change in cash and cash equivalents due to exchange rate**
**movements**
**Cash and cash equivalents at the end of the reporting**
**period**|9,073
12,165

69,609
57,443
-
-
78,682
69,609|| ## **Reconciliation of net income/expenditure to net cashflow from operating activities** ||**2024/25**
**2023/24**
£
£|**2024/25**
**2023/24**
£
£| |---|---|---| |**Net income/(expenditure) for the reporting period**
**(as per the statement of financial activities)**|7,690
14,292|| |Adjustments for||| |Depreciation charges
(Gains)/losses on investments
Dividends, interest and rents from investments
Loss/(profit) on the sale of fixed assets
(increase)/decrease in stocks
(increase)/decrease in debtors
(increase)/decrease in creditors|353
-|279
-| |||-| ||690
-|540
-| |||-| |||-| ||1,624|715
-| ||2,949|2,346
-| |**Net cashprovided by (used in) operating activities**|11,221
10,411|| ## **East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2025** ## **Analysis of cash and cash equivalents** |**Other**
**Cash at bank and on hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||78,682|69,609| ||-|
-| |**Total**|78,682 69,609|| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **1. Basis of Preparation Financial Statements** The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 (effective January 2016) and the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in accordance with Financial Reporting Standard 102 (FRS102) effective January 2016. ## **2. Accounting Policies** ## **2.1. Recognition of income** Income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income and the income can be quantified with reasonable accuracy. Turnover comprises of the income received from various sources including, but not exclusively, government funding, fees from parent/guardians, fundraising activities and donations. ## **2.2. Grants and donations** Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP) ## **2.3. Support costs** The charity has incurred expenditure on support costs which have been allocated to governance costs. ## **2.4. Income from interest, royalties and dividends** Income from interest is included in the accounts when receipt is probable and the amount receivable can be measured reliably. ## **2.5. Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts. ## **2.6. Tangible Fixed Assets and Depreciation** Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Computer & IT 3 year straight line depreciation Plant & Equipment 25% straight line depreciation ## **2.7. Debtors** Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **3. Analysis of Income** ||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| |**Donations and legacies:**|Donations and gifts|435|-|-|435|216| ||**Total**|435|-|-|435|216| |||||||| |**Charitable activities:**|Income|33,850|-|-|33,850|36,440| ||Funding|118,730|1,962|-|120,692|126,453| ||**Total**|152,580|1,962|-|154,542|162,893| |||||||| |**Other trading activities:**|Fundraising|855|-|-|855|5,545| ||Uniform|96|-|-|96|-| ||Mug/Merchandise|-|-|-|-|-| ||**Total**|951|-|-|951|5,545| |||||||| |**Income from investments:**|Interest income|690|-|-|690|540| ||Other|-|-|-|-|-| ||**Total**|690|-|-|690|540| |||||||| |**TOTAL INCOME**||154,656|1,962|-|156,618|169,194| |**Other information:**
**All income in the prior year was**
**and amounts)**|**unrestricted except for: (please provide description**|||||| |||£535 restricted funding prior year||||| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **4. Analysis of Expenditure** **----- Start of picture text -----**
Unrestricted Restricted Endowment
Total funds Prior year
Analysis funds funds funds
£ £
Expenditure on Staging fundraising events 41 - - 41 248
raising funds: Advertising, marketing, direct mail and publicity - - - - -
Total expenditure on raising funds 41 - - 41 248
Staff Costs 2,638 - - 2,638 1,967
Wages & Salaries 126,796 - - 126,796 135,748
Direct Costs 5,970 1,962 - 7,932 6,738
Premises Costs 2,284 - - 2,284 2,188
Expenditure on Office Costs 5,219 - - 5,219 4,260
charitable
Insurance 1,075 - - 1,075 1,025
activities
Professional & Subscriptions 887 - - 887 540
Bad Debt (written off) - - - - 281
Accountancy Fees 1,644 - - 1,644 1,568
Bank Charges 60 - - 60 60
Total expenditure on charitable
146,572 1,962 - 148,534 154,375
activities
Depreciation of Computer & IT - - - - -
Other
Depreciation of Plant & Equipment 353 - - 353 279
Total other expenditure 353 - - 353 279
TOTAL EXPENDITURE 146,966 1,962 - 148,928 154,902
**----- End of picture text -----**
## **5. Fees for examination of the accounts** |**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services)**
**paid to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||1,644|1,568| ||1,644|1,568| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **6. Staff Costs** |**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Agency Staff**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||118,963.16|127,532.42| ||7,832.41|7,236.47| ||-|979.20| ||-|-| |**Total staff costs**|126,796|135,748| **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.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** **TRUE** ## **7. Average head count in the year** |||**This year**|**Last year**| |---|---|---|---| |**The parts of the charity in which the**
**employees work**||**Number**|**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|11|16| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|11|16| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **8. Tangible Fixed Assets** ## **8.1. Cost or Valuation** **----- Start of picture text -----**
Freehold land & Other land & Plant, Fixtures, Total
buildings buildings machinery and fittings and
motor vehicles equipment
£ £ £ £ £
At the beginning of the
- - 1,117 - 1,117
year
Additions - - 294 - 294
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - 1,411 - 1,411
**----- End of picture text -----**
## **8.2. Depreciation and impairments** **----- Start of picture text -----**
**Basis SL SL SL SL SL
** Rate 25% SL 3 year
At beginning of the - - 450 - 450
year
- - - - -
Disposals
Depreciation - - 353 - 353
Impairment - - - - -
Transfers* - - - - -
At end of the year - - 803 - 803
8.3. Net book value
Net book value at the - - 667 667
beginning of the year
Net book value at the - - 608 - 608
end of the year
**----- End of picture text -----**
## **8.3. Net book value** ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **9. Debtors & Prepayments** |**Trade debtors**
**Prepayments and accrued income**
**Taxes & Social Security**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||1,809|2,330| ||2,146|-| ||-|
-| |**Total**|3,955 2,330|| |**Trade debtors**
**Prepayments and accrued income**
**Taxes & Social Security**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||1,809|2,330| ||2,146|-| ||-|
-| |**Total**|3,955 2,330|| ## **10. Creditors and accruals** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**|**Amounts falling due within**
**one year**|**Amounts falling due within**
**one year**|
**Amounts falling due after**
**more than one year**|
**Amounts falling due after**
**more than one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|
-| ||-|-|-|
-| ||2,656|520|
-|
-| ||-|-|-|
-| ||-|-|-|
-| ||2,197|1,384|
-|
-| ||-|-|-|
-| |**Total**|4,854 1,905 - -|||| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2025** ## **11. Transactions with trustees and related parties** ## **11.1. Trustees’ Remuneration and benefits** None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity ## **11.2. Trustees’ expenses** |**No trustee expenses have been incurred (True or False)**|||**_TRUE_**| |---|---|---|---| ||||| |**Type of expenses reimbursed**||**This year**|**Last year**| |||**£**|**£**| |**Travel**||-|-
| |**Subsistence**||-|
-| |**Accommodation**||-|-
| |**Other (please specify):**||-|-
| ||**TOTAL**|**0**|**0**| ||||| |**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|||| ## **11.3. Transaction(s) with related parties** There have been no related party transactions in the reporting period ## **Issuer** Cobalt Accountants Limited **Document generated** Tue, 7th Oct 2025 12:32:50 BST **Document fingerprint** 24f79c2595b3cd14b3553dd2271e2d03 ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Wed, 19th Nov 2025 20:51:40 GMT Wed, 19th Nov 2025 20:51:40 GMT Mrs Deborah Porter - Signer (1075ac7133095cc3a3c9e9709d12427b) Mrs Julie Haynes - Copied In (61a88d0cee21bdd000afb7507e603db4) ## **Audit history log** ## **Date** ## **Action** Tue, 7th Oct 2025 12:32:50 BST Tue, 7th Oct 2025 12:32:50 BST Tue, 7th Oct 2025 12:32:50 BST Tue, 7th Oct 2025 12:32:50 BST Tue, 7th Oct 2025 12:32:50 BST Tue, 7th Oct 2025 12:33:08 BST Tue, 7th Oct 2025 12:33:08 BST Tue, 7th Oct 2025 12:33:09 BST Tue, 7th Oct 2025 16:03:07 BST Tue, 7th Oct 2025 19:35:31 BST Wed, 8th Oct 2025 14:38:28 BST Mon, 17th Nov 2025 15:10:46 GMT Wed, 19th Nov 2025 20:50:23 GMT Wed, 19th Nov 2025 20:51:40 GMT Wed, 19th Nov 2025 20:51:40 GMT Wed, 19th Nov 2025 20:51:40 GMT Wed, 19th Nov 2025 20:51:41 GMT Envelope generated with fingerprint 29bd5bcd6e001696f86f40db8917401d (18.133.63.166) Document generated with fingerprint 24f79c2595b3cd14b3553dd2271e2d03. (18.133.63.166) Document generated with fingerprint 413402b287a83b98d043b1daf95f46d2. (18.133.63.166) Mrs Deborah Porter has been assigned to this envelope. (18.133.63.166) Mrs Julie Haynes has been assigned to this envelope. (18.133.63.166) Envelope generated Sent the envelope to Mrs Deborah Porter for signing Document emailed to party email Mrs Deborah Porter viewed the envelope (31.94.71.8) Mrs Deborah Porter viewed the envelope (80.168.66.62) Sent Mrs Deborah Porter a reminder to sign the document. (18.133.63.166) Sent Mrs Deborah Porter a reminder to sign the document. (35.176.231.177) Mrs Deborah Porter viewed the envelope (81.135.138.9) Mrs Deborah Porter signed the envelope (81.135.138.9) Sent the envelope to Mrs Julie Haynes for signing (81.135.138.9) This envelope has been signed by all parties (81.135.138.9) Document emailed to party email