Charity registration number: 1024519
**SEEND PLAYGROUP TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **Seend Playgroup Contents**
||**Page**|
|---|---|
|Trustees' Report|1—3|
|Independent Examiner's Report|4|
|Statement of Financial Activities (including Income and Expenditure Account)|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7—11|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities (including Income and Expenditure Account)|12|
## **Seend Playgroup Company No. Trustees' Report For The Year Ended 31 August 2025**
The trustees present their report and the financial statements for the year ended 31 August 2025.
## **Objectives and Activities**
## **Aims and Objectives**
The charity's main objectives are to enhance the care, development and education of our children under statutory school age, in a parentinvolving community based group and to provide a safe and stimulating environment.
## **Significant activities**
The trustees are aware of the need to provide a service that is in line with the childcare requirements of local parents so that we attract new attendees to the group and ensure the future running of the charity.
Our service provides:
- Activities leading to approved learning goals
- Individual care and attention made possible by the high ratio of adults to children
- Indoor and outdoor learning and visits in the local area
The playgroup is registered with Ofsted.
## **Public Benefit**
In setting the charity's objectives and planning activities the board of trustees has given careful consideration of the Charity's Commission's general guidance on public benefit.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Achievements and Performance**
## **Main Achievements**
The playgroup has created a secure and nurturing environment in which children can learn and develop.
## **Financial Review**
## **Reserves Policy**
The charity has a policy to maintain adequate reserves in order to fulfill its functions for a period after any loss of income.
In accordance with this policy there is an allocation to restrict £30,000 as reserves as a redundancy fund to cover wages. The remaining unrestricted funds stand at least 76% of the remaining annual expenditure, therefore the total reserves are considered sufficient to cover 9 month's running costs.
During the year the charity received gants which covered major expenditure. After fees received, donations and other fundraising activities, there was a surplus for the year of £7,834 (2024 deficit £4,587).
## **Structure, Governance and Management**
## **Governing Document**
The charity is controlled by its governing document, a deed of trust and constitutes an unicorporated charity.
## **Reference and Administrative Details**
## **Trustees**
Ms H Breach Ms E Futter Ms E Dagnall Ms C Lakhani - Chairperson
Page 1
**Seend Playgroup Trustees' Report (continued) For The Year Ended 31 August 2025**
## **Charity Number**
1024519
## **Principal Address**
Nicola Haines Little Thornham Farm, Seend Melksham Wiltshire SN12 6PQ
## **Independent Examiner**
Charlton Baker Charlton Baker (Trowbridge) 33 Duke Street Trowbridge Wiltshire BA14 8EA
Page 2
## **Seend Playgroup Trustees' Report (continued) For The Year Ended 31 August 2025**
## **Small Company Rules**
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Ms C Lakhani
Trustee 01/06/2026
Page 3
## **Seend Playgroup Independent Examiner's Report to the Trustees of Seend Playgroup For The Year Ended 31 August 2025**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
- �. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Charlton Baker 12/05/2026 33 Duke Street Trowbridge Wiltshire BA14 8EA
Page 4
## **Seend Playgroup Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other trading activities
**4**
Investments
**5**
**EXPENDITURE ON:**
Raising funds
**7**
**NET INCOME/(EXPENDITURE)**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**16**|**2025**
**Unrestricted**
**funds**
**£**
79,822
845
1,368|**2024**
**Unrestricted**
**funds**
**£**
58,957
580
1,405|
|---|---|---|
||82,035|60,942|
||(74,201)|(66,529)|
||7,834|(5,587)|
||7,834
65,267|(5,587)
70,854|
||73,101|65,267|
The notes on pages 7 to 11 form part of these financial statements.
Page 5
## **Seend Playgroup Balance Sheet As At 31 August 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**11**
**CURRENT ASSETS**
Debtors
**13**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**14**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**16**|**2025**
**Unrestricted**
**funds**
**£**
164|**2024**
**Total funds**
**£**
219|
|---|---|---|
||164
1,008
73,472|219
1,008
68,486|
||74,480
(1,543)|69,494
(4,446)|
||72,937|65,048|
||73,101|65,267|
||73,101|65,267|
||73,101|65,267|
||73,101|65,267|
For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Ms C Lakhani
Trustee 01/06/2026
The notes on pages 7 to 11 form part of these financial statements.
Page 6
## **Seend Playgroup Notes to the Financial Statements For The Year Ended 31 August 2025**
## 1. **General Information**
Seend Playgroup is a company limited by guarantee, incorporated in England & Wales, registered number and registered charity number 1024519. The registered office is .
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for specific purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the perio to which they relate.
## 2.3. **Incoming Resources**
All income is recognised in the Statemnt of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## 2.4. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery Computer Equipment
25% reducing balance 20% straight line
## 2.5. **Stocks and Work in Progress**
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slowmoving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.
## 2.6. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 2.7. **Pensions**
The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
Page 7
## **Seend Playgroup Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 3. **Income from Donations and Legacies**
|3.
**Income from Donations and Legacies**|||
|---|---|---|
|Donations and gifts
Grants
4.
**Income from Other Trading Activities**
Fundraising events
Shop income
5.
**Investment Income**
Other interest receivable
6.
**Net Income/(Expenditure)**
The net income/(expenditure) is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
7.
**Analysis of Expenditure**
**Activities**
**undertaken**
**directly**
**£**
Raising funds
65,464|**2025**
**Unrestricted**
**funds**
**£**
102
79,720|**2024**
**Unrestricted**
**funds**
**£**
15,303
43,654|
||79,822|58,957|
||**2025**
**Unrestricted**
**funds**
**£**
749
96|**2024**
**Unrestricted**
**funds**
**£**
350
230|
||845|580|
||**2025**
**Unrestricted**
**funds**
**£**
1,368|**2024**
**Unrestricted**
**funds**
**£**
1,405|
||**2025**
**£**
55|**2024**
**£**
473|
||**Support costs**
(see note 8)
**£**
8,737|**2025**
**Total**
**£**
74,201|
Page 8
## **Seend Playgroup Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
|Raising funds
8.
**Support Costs**
Employee costs
Premises expenses
General administration
Depreciation
Employee costs
Premises expenses
General administration
Depreciation
9.
**Staff Costs**
Staff costs were as follows:
Wages and salaries
Other pension costs|**Activities**
**undertaken**
**directly**
**£**
59,331|**Activities**
**undertaken**
**directly**
**£**
59,331|**Support costs**
(see note 8)
**£**
7,198|**2024**
**Total**
**£**
66,529|
|---|---|---|---|---|
||||**2025**
**£**
60,127
924
61,051|**2025**
**Raising funds**
**£**
554
4,000
4,128
55|
|||||8,737|
|||||**2024**
**Raising funds**
**£**
425
3,400
2,900
473|
|||||7,198|
|||||**2024**
**£**
51,152
3,588|
|||||54,740|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
10. **Average Number of Employees**
Average number of employees during the year was: 4 (2024: 4)
Page 9
## **Seend Playgroup Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 11. **Tangible Assets**
|**Cost**
As at 1 September 2024
As at 31 August 2025
**Depreciation**
As at 1 September 2024
Provided during the period
As at 31 August 2025
**Net Book Value**
As at 31 August 2025
As at 1 September 2024
12.
**Stocks**
13.
**Debtors**
**Due within one year**
Other debtors
14.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Other creditors
Taxation and social security
Accruals and deferred income|**Plant &**
**Machinery**
**£**
1,538|**Plant &**
**Machinery**
**£**
1,538|**Computer**
**Equipment**
**£**
2,776|**Total**
**£**
4,314|
|---|---|---|---|---|
||1,538||2,776|4,314|
||1,469
17||2,626
38|4,095
55|
||1,486||2,664|4,150|
||52||112|164|
||69||150|219|
||||**2025**
**£**
**2025**
**£**
1,008
**2025**
**£**
1
203
739
600
1,543|**2024**
**£**|
|||||**2024**
**£**
1,008|
|||||**2024**
**£**
-
267
3,579
600|
|||||4,446|
## 15. **Pension Commitments**
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £924 (2024: £3,588).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
Page 10
## **Seend Playgroup Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 16. **Movement in Funds**
|**Unrestricted funds**
General:
General unrestricted fund
Restricted
**Total unrestricted funds**
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
Restricted
**Total unrestricted funds**
**Total funds**|**As at 1**
**September**
**2023**
**£**
70,854
-|**As at 1**
**September**
**2024**
**£**
95,267
(30,000)|**Income**
**£**
82,035
-|**Expenditure**
**£**
(74,201)
-|**As at 31**
**August 2025**
**£**
103,101
(30,000)|
|---|---|---|---|---|---|
|||65,267|82,035|(74,201)|73,101|
|||||||
|||65,267|82,035|(74,201)|73,101|
|||**Income**
**£**
60,942
-|**Expenditure**
**£**
(66,529)
-|**Transfers**
**£**
30,000
(30,000)|**As at 31**
**August 2024**
**£**
95,267
(30,000)|
||70,854|60,942|(66,529)|-|65,267|
|||||||
||70,854|60,942|(66,529)|-|65,267|
## 17. **Related Party Disclosures**
## 18. **Company limited by guarantee**
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 11
## **Seend Playgroup Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
Direct admissions
Government Grants
**Other trading activities**
Fundraising events
Shop income
**Investments**
Other interest receivable type A
**EXPENDITURE ON:**
**Raising funds**
Opening stock and work in progress
Purchases
Day trips
Wages and salaries
Employers pensions - defined contribution schemes
Staff training
Staff entertaining
Rent
Computer software, consumables and maintenance
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Telecommunications
Accountancy fees
Sundry expenses
Depreciation
**NET INCOME/(EXPENDITURE)**|**2025**
**Total**
**funds**
**£**
102
14,983
64,737|**2024**
**Total**
**funds**
**£**
15,303
-
43,654|
|---|---|---|
||79,822
749
96|58,957
350
230|
||845
1,368|580
1,405|
||1,368|1,405|
||82,035
-
(3,204)
(1,209)
(60,127)
(924)
(192)
(362)
(4,000)
(208)
(14)
(810)
(386)
(100)
(775)
(1,835)
(55)|60,942
(1,000)
(3,591)
-
(51,152)
(3,588)
(425)
-
(3,400)
(182)
(111)
-
(309)
(100)
(600)
(1,598)
(473)|
||(74,201)|(66,529)|
||(74,201)|(66,529)|
||7,834|(5,587)|
Page 12