Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Registered charity number 1025259
Clutton Playgroup
Report and Accounts
31 August 2025
Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup Report and accounts Contents
| Page | |
|---|---|
| Charity information | 1 |
| Trustees annual report | 2 - 4 |
| Independent Examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Statement of cashflows | 8 |
| Notes to the financial statements | 9 - 14 |
Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup Charity Information
Board of Trustees
Owen Peachey Jordy Geerlings Claire Handog Bethan Davies Emma Votteler Charlotte Logan Samantha Porter Xin Chen Barnaby Bonner Joanna Pratt Verity Jordan Catherine Clark-Hall Lucy Millership Emma Horler Joanne Dunn
Chair Appointed 16/12/2025 Secretary Appointed 21/10/2024 Treasurer Appointed 16/12/2025
Appointed 21/10/2024 Appointed 16/12/2025, resigned 20/01/2026 Appointed 16/12/2025, resigned 20/01/2026 Resigned 16/12/2025 Resigned 16/12/2025 Resigned 16/12/2025 Resigned 21/10/2024 Resigned 21/10/2024 Resigned 21/10/2024 Resigned 21/10/2024 Resigned 21/10/2024
Operating address
The Cabin Station Approach Off Station Road Clutton Bristol BS39 5PF
Telephone Number 01761 451089
Independent Examiner
Ms N L Bagnall ACMA
35 Coronation Road, Melksham, Wiltshire, SN12 7PF
Charity Number 1025259
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup Registered charity number: 1025259
REPORT OF THE TRUSTEES
The Trustees present their report along with the financial statements of the charity for the year ended 31 August 2025.
REFERENCE AND ADMINISTRATIVE INFORMATION
The information with respect to the Trustees and Management Committee set out on page 1 forms part of this report.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The full name of the charity is Clutton Playgroup , registered charity number 1025259.
Clutton Playgroup is an unincorporated association governed by a constitution adopted on 23rd August 1993.
Nature of the Governing document and constitution of the charity
"The Children's Best Interest at heart"
The committee is responsible for upholding the constitution and policies of Clutton Playgroup and ensuring that the Playgroup is run with the Children's best interest at heart.
Communications
Good communication with parents is very important and a large amount of information is available on the notice board, in our newsletters and on our website and facebook page. Copies of all the policies are included on the web site and are displayed, together with information on future events and meetings. The complaints procedure is also displayed on the notice board. Fundraising
Fund raising events are organised to help cover the running costs of the playgroup.
Trustees
Clutton Playgroup is a registered charity and is run by a voluntary committee. The committee members are mainly local and most have children who attend the Playgroup. The committee members are elected each year. External candidates from outside the playgroup setting are welcomed.
The charity has a number of highly valued staff that are paid, but recognises the contributions of their volunteers in the successful running of the Playgroup.
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup Registered charity number: 1025259
REPORT OF THE TRUSTEES
OBJECTIVES AND ACTIVITIES
The principal object of the charity is to run a playgroup for preschool children of Clutton, Temple Cloud and the surrounding area.
Public benefit
The Playgroup provides childcare for preschool children - ages 2⅟₂ to 5, in addition to being in a learning environment.
The playgroup provides a link between the playgroup and children starting at the local primary schools.
The Playgroup holds Open days, various fundraisers and social events and is involved with a number of village events throughout the year. These events raise the profile of Clutton within the local area.
ACHIEVEMENTS AND PERFORMANCE
The board of trustees are satisfied with the performance of the charity during the year and the position at 31 August 2025 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
Financial Review
The financial statements are set out on pages 6 to 14. The financial statements have been prepared in accordance with 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 (FRS102) (effective 1 January 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland(FRS 102). As stated above, the trustees consider the financial performance by the charity during the year to have been satisfactory.
The Statement of Financial Activities show net incoming resources for the year of a revenue nature of £12,977 (2024: £7,235)
The total reserves at the year end, stand at £132,373 (2024: £119,396).
Free unrestricted liquid reserves amounted to £116,409 (2024: £119,396). Restricted reserves amounted to £15,964.
The charity holds reserves to cover one year of overheads, in case of changes to future funding.
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup Registered charity number: 1025259
REPORT OF THE TRUSTEES
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:
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select suitable accounting policies and then apply them consistently;
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- observe the methods and principles in the applicable Charities SORP;
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- make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
22 April 2026
This report was approved by the board of trustees on
Jordy Geerlings Owen Peachey Secretary Chair
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup Registered charity number: 1025259
Independent examiner’s report to the trustees of Clutton Playgroup
I report to the trustees on my examination of the accounts of Clutton Playgroup (the Charity) for the year ended 31st August 2025.
Responsibilities and basis of report
As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
(1) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
(2) the accounts do not accord with those records; or
(3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Ms N L Bagnall ACMA
35 Coronation Road, Melksham, Wiltshire, SN12 7PF
Date: 27/04/2026
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup Statement of Financial Activities for the year ended 31 August 2025
| Note Income from: Charitable activities Fundraising activities Donations and legacies Income from investments Total incoming resources 2 Expenditure on: Fundraising Charitable activities Total resources expended 3 Net Incoming resources Reconciliation of funds: Total funds brought forward Total funds carried forward Governance costs not directly related to charitable activities Transfers Between Funds |
2025 2025 2025 2024 Unrestricted Restricted Total Total £ £ £ £ 127,493 - 127,493 104,671 314 5,645 5,959 7,332 - 2,987 2,987 - 648 - 648 595 128,455 8,632 137,087 112,598 705 - 705 615 120,524 - 120,524 103,014 2,881 - 2,881 1,734 124,110 - 124,110 105,363 4,345 8,632 12,977 7,235 119,396 - 119,396 112,161 116,409 15,964 132,373 119,396 - - 7,332 (7,332) |
|---|---|
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup Balance sheet as at 31 August 2025
| Note | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Current assets | ||||||
| Debtors | 7 | 11,301 | 10,847 | |||
| Cash andCash Equivalents: | ||||||
| Bankaccounts | 136,166 | 117,017 | ||||
| Otheraccounts | 5,030 | 141,196 | 348 | 117,365 | ||
| Total current assets | 152,497 | 128,212 | ||||
| Current liabilities | ||||||
| Creditors due within one year | 8 | (20,124) | (8,816) | |||
| 132,373 | 119,396 | |||||
| Financed by: | ||||||
| Funds | ||||||
| Unrestricted | 9 | 116,409 | 119,396 | |||
| Restricted | 15,964 | - | ||||
| Reserves carried forward | 132,373 | 119,396 | ||||
| 22 April 2026 | ||||||
| Approved by the board of trustees on: | ||||||
| Signed | Signed ordy ~~[i~~ |
by: Crvlinas ~~er “~~4 |
[ | Signed by: Pun Pradie ~~6E1871A175744BC...~~ |
||
| Name | Jordy Geerlings | Owen Peachey | Owen Peachey | |||
| Secretary | Chair |
The notes on pages 9 - 14 form an integral part of these accounts
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
| Clutton Playgroup Statement of Cash Flows for the year ended 31 August 2025 Note Cash generated from operations Net Cash inflow used in operating activities 4 Cash inflows from investing activities Interest received on deposit account Net increase in cash Cash at bank and in hand at 1 September Cash at bank and in hand at 31 August |
2025 2024 £ £ 23,183 3,464 648 595 23,831 4,059 117,365 113,306 141,196 117,365 |
|---|---|
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup Notes to the Financial Statements for the year ended 31 August 2025
1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 (FRS102) (effective 1 January 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland(FRS 102).
The principal accounting policies adopted in the preparation of the financial statements are as follows:
Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:
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When donors specify that donations and grants given to the charity must be used in future accounting periods
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When donors impose conditions, which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use have been met
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When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to preconditions regarding entitlements, this income is included in incoming resources of restricted funds when receivable.
Resources Expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.
Fund Accounting
Funds held by the Charity are either:
Restricted – these are funds that can only be used for particular restricted purposes within the objects of the charity. They are incoming resources on which the donor has laid down conditions relating to the expenditure thereon or when the funds are specifically raised for particular restricted purposes
Unrestricted – incoming resources on which there is no restriction or designation
Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup Notes to the Financial Statements for the year ended 31 August 2025
Pensions
During the year the charity adopted under its Auto-Enrolment obligations a defined contribution scheme operated by National Employment Savings Trust (NEST). Employees not eligible for auto enrolment are entitled to contribute to the scheme. The costs are included under Staff costs (Note 6) and reported under direct support costs.
| 2 Analysis of Incoming resources Charitable Activities Fees received Vouchers Fees for non-funded sessions Total Fees received Receipts from fundraising activities Clothes for a cause Fundraisers Sweatshirt / polo sales Total fundraising activities |
2025 2025 2025 2024 Unrestricted Restricted Total Unrestricted £ £ £ £ 53,856 - 53,856 64,039 73,637 - 73,637 40,632 |
|---|---|
| 127,493 - 127,493 104,671 |
|
| - - - 855 291 5,645 5,936 6,465 23 - 23 12 |
|
| 314 5,645 5,959 7,332 |
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup
Notes to the Financial Statements for the year ended 31 August 2025
| Analysis of Incoming resources (cont'd) | 2025 | 2025 | 2025 | 2024 | |
|---|---|---|---|---|---|
| **Unrestricted ** | Restricted | Total | Total | ||
| Donations and legacies | £ | £ | £ | £ | |
| Donations | - | 2,987 | 2,987 | - | |
| Total Donations and legacies | - | 2,987 | 2,987 | - | |
| Income from investments | |||||
| Interest received | 648 | - | 648 | 595 | |
| Total income from investments | 648 | - | 648 | 595 | |
| **3 ** | Analysis of resources expended | ||||
| Payments relating to raising of funds | |||||
| Fundraising expenses | 347 | - | 347 | 317 | |
| Trip Expenses | 358 | - | 358 | 298 | |
| Total fundraising costs | 705 | - | 705 | 615 | |
| Payments relating directly to charitable activities | |||||
| Direct support costs | |||||
| Gross wages and salaries | 105,331 | - | 105,331 | 92,579 | |
| Resource costs | 4,339 | - | 4,339 | 4,039 | |
| Marketing/Website | 235 | - | 235 | 195 | |
| 109,905 | - | 109,905 | 96,813 | ||
| Management and administrative costs | |||||
| in support of charitable activities | |||||
| Premises Costs | |||||
| Rent, rates and lighting/heating | 3,731 | - | 3,731 | 3,381 | |
| Insurance | 1,471 | - | 1,471 | 1,386 | |
| Building maintenance and improvements | 4,810 | - | 4,810 | 680 | |
| 10,012 | - | 10,012 | 5,447 |
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup
Notes to the Financial Statements for the year ended 31 August 2025
| Analysis of resources expended (cont'd) | 2025 | 2025 | 2025 | 2024 |
|---|---|---|---|---|
| **Unrestricted ** | Restricted | Total | Unrestricted | |
| £ | £ | £ | £ | |
| General administrative expenses | ||||
| Telephone and broadband | 224 | - | 224 | 224 |
| Sundry expenses and donations | 225 | - | 225 | 279 |
| 449 | - | 449 | 503 | |
| Professional fees in support of charitable activities | ||||
| Pre-School Learning Alliance | 130 | - | 130 | 122 |
| 130 | - | 130 | 122 | |
| Other support costs | ||||
| Courses, college fees and training | 28 | - | 28 | 129 |
| Total payments relating directly to | ||||
| charitable activities | 120,524 | - | 120,524 | 103,014 |
| Governance costs that are not direct management functions | inherent in | generating | ||
| funds, service delivery and programme or project work | ||||
| Ofsted/CRB Fees | 1,794 | - | 1,794 | 674 |
| Accountancy costs including preparing annual accounts |
987 | - | 987 | 960 |
| Independent Examiner's fees | 100 | - | 100 | 100 |
| Total Governance costs | 2,881 | - | 2,881 | 1,734 |
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup Notes to the Financial Statements for the year ended 31 August 2025
4 Reconciliation of net movement in funds to net cash flow from operating activities
| Net movement in funds Interest income (Increase)/Decrease in debtors Increase/(Decrease) in creditors Net cash used in operating activities |
2025 2024 £ £ 12,977 7,235 (648) (595) (454) (6,559) 11,308 3,383 |
|---|---|
| 23,183 3,464 |
5 Trustees remuneration and related party transactions
Under the legal authority of the governing document, during the year a trustee was paid for services provided in the playgroup and not related to their trustee responsibilities. In total for the year ending 31st August 2025, Bethan Davies was paid £1,193. No pension contributions or social security costs were paid by the charity in relation to these payments.
6 Staff Costs
| Gross wages, salaries&social security - Charitable activities Pension contributions Average number of full time equivalent employees in the year: Charitable activities |
2025 2024 £ £ 103,613 91,315 1,718 1,264 |
|---|---|
| 105,331 92,579 |
|
| 2025 2024 £ £ 9 9 |
|
| 9 9 |
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
Clutton Playgroup Notes to the Financial Statements for the year ended 31 August 2025
7 Debtors and prepayments
| Staff wages Prepayments and accrued income |
2025 2024 £ £ - 27 11,301 10,820 |
|---|---|
| 11,301 10,847 |
£6,006 of accrued income relates to unrestricted funds. Within prepayments is £5,295 of prepaid costs relating to future capital building projects under restricted funds. This has been treated as a current asset until further funds have been secured to ensure the viability of the capital project.
| 8 Creditors: Amounts falling due within one year PAYE and other social security BANES Headcount fees deferred NEST Pension Staff wages Accruals |
2025 2024 £ £ 2,227 (98) 6,927 7,963 527 507 9,919 - 524 444 |
|---|---|
| 20,124 8,816 |
All creditors relate to unrestricted funds
9 Reconciliation of Funds - Unrestricted Funds
| Reconciliation of Funds - Unrestricted Funds | |
|---|---|
| As at 1st September 2024 Surplus on Statement of Financial Activities As at 31st August 2025 Reconciliation of Funds - Restricted Funds As at 1st September 2024 Surplus on Statement of Financial Activities As at 31st August 2025 Transfers Between Funds Transfers Between Funds |
2025 £ 119,396 4,345 (7,332) |
| 116,409 | |
| - 8,632 7,332 |
|
| 15,964 |
The £7,332 transfer between funds in period relates to the reclassification of donation and fundraising income restricted for the use of capital building projects.
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Docusign Envelope ID: 441126A1-A863-4CA6-AC66-FD1617A42881
10 Post Balance Sheet Events
Following the balance sheet date it has come to the attention of the Trustees that the local school, also situated in Clutton, is due to open a preschool/nursery in September 2026. This will likely have a significant impact on the operating and finances of Clutton Playgroup. The Trustees continue to monitor this situation and respond to it. The Trustees still consider Clutton Playgroup as a going concern at the date of the signing of the financial statements.
11 Trustee Expenses
During the period 2 trustees (2024: 1) were reimbursed out-of-pocket expenses totalling £169 (2024: £131) relating to the operating costs of Clutton Playgroup and compliance checks.