REGISTERED CHARITY NUMBER: 1025289
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 August 2025
for
Yarburgh Community Playgroup
Peter Hodgson & Co. Chartered Accountants Shadwell House
65 Lower Green Road Tunbridge Wells Kent TN4 8TW
Yarburgh Community Playgroup
Contents of the Financial Statements for the Year Ended 31 August 2025
| Page | |||
|---|---|---|---|
| Chairman's Report | 1 | ||
| Report of the Trustees | 2 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Statement of Financial Position | 6 | ||
| Notes to the Financial Statements | 7 | to | 12 |
| Detailed Statement of Financial Activities | 13 |
Yarburgh Community Playgroup
Chairman's Report for the Year Ended 31 August 2025
I want to welcome everyone to the Annual General meeting and thank you for attending.
I would like to start with introducing ourselves, I am Emma Parker and I have been on the Committee for 4 years now with this being my 3rd year as Secretary and a Trustee. Andrew Taylor is our Treasurer and Trustee for 9 years and unfortunately Mary Casey, our Chair, and another Trustee is not with us this evening for the AGM but has also stepped down from the role due to personal reasons.
We are delighted to have Emily with us as manager for two years now and we are pleased to have Chelsea as our Deputy. We are extremely proud of the management team - they are very organised, capable, and enthusiastic and have made the running of Yarburgh Community Preschool a delight.
I wish to express the Trustees gratitude to all the staff - each of whom brings a unique and admirable set of skills to our amazing setting. We'd like to give thanks to all the staff for their hard work and dedication.
We are so proud of the team for continuing the amazingly creative and exemplary environment for the children to learn and grow. The team are approachable and knowledgeable. They are encouraging and engaging, and I hope you will agree that your children are enjoying, our fun educational environment and are thriving in their personal development.
We'd like to thank the team for their ongoing efforts in supporting the SEN children who attend the setting. Our hope is to provide nurturing support to both the child and their families to achieve progress in their early years.
As a Charity we continually face new challenges. The consistent challenge as a Charity is balancing our finances with the setting/resources we provide.
There are always projects and improvements that can be made and we are always open to suggestions and feedback. In the last year, we have been able to fund a new kitchen, new carpets, new trikes and lots of new books and educational toys. We are always aiming to improve the setting for the benefit and experience of the children who attend.
As a charitable organisation we are always looking for new fundraising opportunities whilst remaining conscious of the financial pressures faced by families. We'd like to thank the fundraising team which has been headed by Kathryn over the last 2 years, and have raised £715.
Also, if you have any ideas the Committee are always happy to discuss.
As mentioned earlier, our chair is stepping down. This means we need to appoint a new chair imminently, otherwise Yarburgh Community Preschool will not be able to operate. As we are a charity with a parent/career led committee, we legally need to have at a minimum of 3 trustees - A chair, treasurer and secretary. We understand that it may sound quite daunting putting yourself forward as a chair and also concerns around the time commitment with having young children, work etc, however, I must say that honestly this has not been the case since I have been on the committee. We meet monthly during term time only with Emily and Chelsea to discuss any matters arising/finances/requests for new resources/school trips/newsletter items. This doesn't have to be in person if childcare is an issue as we have, at times done it as an online meeting. We have a WhatsApp group also to discuss any matters if they can't wait until the next meeting. Andrew does pretty much everything! I just approve payments/wages write up minutes of meetings, set the agenda. The chair attends the meetings and agrees any changes. We really hope someone would like to join the committee as chair or more than 1 person as a support within the committee.
Finally, I am proud to be part of the Committee at Yarburgh - I am very proud of the setting's wonderful space and amazing team. As always, I must end with my thanks to the team for their dedication. We would not achieve any of this without their efforts.
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Yarburgh Community Playgroup
Report of the Trustees for the Year Ended 31 August 2025
The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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 REVIEW
Financial position
I have received the accounts for the financial year ended 31st August 2025 in accordance with the records submitted by me to the Reporting Accountant and have recommended that the trustees allow me to accept them and sign them on their behalf.
The total income for the year was £166,787 compared to the previous year when the comparable figure was £131,588.
The total costs for the year were £131,846 compared to the previous year when the comparable figure was £113,359.
This results in a net increase in funds for 2025 of £34,941 compared to a net increase of £18,229 in 2024.
Going concern
The charity is considering a going concern, with a full register of children reaching our capacity, a complete staff team and a solid management team with the manager, deputy management and parent committee.
We foresee no issues with ongoing operation of the preschool.
We have no specific projections for 2025-26 aside from continued income and expenditure in line with 2024-25, notwithstanding minimum wage increases, WSCC funding increases etc.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1025289
Principal address
Highfield Road East Grinstead RH19 2DX
Trustees
A Taylor M Casey E Parker
Independent Examiner
Aidan Patrick Smyth ACA Peter Hodgson & Co. Chartered Accountants Shadwell House 65 Lower Green Road Tunbridge Wells Kent TN4 8TW
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Yarburgh Community Playgroup
Report of the Trustees for the Year Ended 31 August 2025
03/12/2025 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................................... ASToylol A Taylor - Trustee
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Independent Examiner's Report to the Trustees of Yarburgh Community Playgroup
Independent examiner's report to the trustees of Yarburgh Community Playgroup
I report to the charity trustees on my examination of the accounts of Yarburgh Community Playgroup (the Trust) for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Aidan Patrick Smyth ACA
Peter Hodgson & Co. Chartered Accountants Shadwell House 65 Lower Green Road Tunbridge Wells Kent TN4 8TW
03/12/2025 Date: .............................................
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Yarburgh Community Playgroup
Statement of Financial Activities
for the Year Ended 31 August 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 163,561 Other trading activities 2 1,498 Investment income 3 1,728 Total 166,787 EXPENDITURE ON Charitable activities 4 Education & welfare 131,846 NET INCOME 34,941 RECONCILIATION OF FUNDS Total funds brought forward 64,166 TOTAL FUNDS CARRIED FORWARD 99,107 |
2024 Total funds £ 128,878 2,273 437 131,588 113,359 18,229 45,937 64,166 |
|---|---|
The notes form part of these financial statements
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Yarburgh Community Playgroup
Statement of Financial Position
31 August 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 8 | 11,677 | 5,910 |
| CURRENT ASSETS | |||
| Cash at bank | 113,947 | 73,671 | |
| CREDITORS | |||
| Amounts falling due within one year | 9 | (26,517) | (15,415) |
| NET CURRENT ASSETS | 87,430 | 58,256 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 99,107 | 64,166 | |
| NET ASSETS | 99,107 | 64,166 | |
| FUNDS | 10 | ||
| Unrestricted funds | 99,107 | 64,166 | |
| TOTAL FUNDS | 99,107 | 64,166 |
03/12/2025 The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. A STolol A Taylor - Trustee
The notes form part of these financial statements
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Yarburgh Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement 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.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
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 particular restricted 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 period to which they relate.
continued...
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Yarburgh Community Playgroup
Notes to the Financial Statements - continued
for the Year Ended 31 August 2025
2. OTHER TRADING ACTIVITIES
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Fundraising & other activities | 1,498 | 2,273 | ||
| 3. | INVESTMENT INCOME | |||
| Interest receivable | 2025 £ 1,728 |
2024 £ 437 |
||
| 4. | CHARITABLE ACTIVITIES COSTS | |||
| Education & welfare | Direct Costs £ 6,342 |
Support costs £ 125,504 |
Totals £ 131,846 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Childcare & administration No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Investment income Total EXPENDITURE ON Charitable activities Education & welfare |
2025 2024 10 8 Unrestricted fund £ 128,878 2,273 437 131,588 113,359 |
|---|---|
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
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Yarburgh Community Playgroup
Notes to the Financial Statements - continued
for the Year Ended 31 August 2025
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted | ||
|---|---|---|
| fund | ||
| £ | ||
| NET INCOME | 18,229 | |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 45,937 | |
| TOTAL FUNDS CARRIED FORWARD | 64,166 | |
| 8. | TANGIBLE FIXED ASSETS | |
| COST | Fixtures and fittings £ |
|
| At 1 September 2024 | 34,997 | |
| Additions | 9,659 | |
| At 31 August 2025 | 44,656 | |
| DEPRECIATION | ||
| At 1 September 2024 | 29,087 | |
| Charge for year | 3,892 | |
| At 31 August 2025 | 32,979 | |
| NET BOOK VALUE | ||
| At 31 August 2025 | 11,677 | |
| At 31 August 2024 | 5,910 |
continued...
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Yarburgh Community Playgroup
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Other creditors MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS |
At 1.9.24 £ 64,166 64,166 Incoming resources £ 166,787 166,787 At 1.9.23 £ 45,937 45,937 |
2025 2024 £ £ 407 212 26,110 15,203 26,517 15,415 Net movement At in funds 31.8.25 £ £ 34,941 99,107 34,941 99,107 Resources Movement expended in funds £ £ (131,846) 34,941 (131,846) 34,941 Net movement At in funds 31.8.24 £ £ 18,229 64,166 18,229 64,166 |
|---|---|---|
10. MOVEMENT IN FUNDS
continued...
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Yarburgh Community Playgroup
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 131,588 131,588 |
Resources Movement expended in funds £ £ (113,359) 18,229 (113,359) 18,229 |
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds | At 1.9.23 £ |
Net movement At in funds 31.8.25 £ £ |
|---|---|---|
| General fund | 45,937 | 53,170 99,107 |
| TOTAL FUNDS | 45,937 | 53,170 99,107 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 298,375 298,375 |
Resources Movement expended in funds £ £ (245,205) 53,170 (245,205) 53,170 |
|---|---|---|
continued...
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Yarburgh Community Playgroup
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
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Yarburgh Community Playgroup
Detailed Statement of Financial Activities for the Year Ended 31 August 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Fees receivable Other trading activities Fundraising & other activities Investment income Interest receivable Total incoming resources EXPENDITURE Charitable activities Education & materials Milk & food purchases Support costs Management Wages & staff costs Pensions Rent, cleaning & repairs Insurance, subscriptions & recruitment Stationery, telephone & internet costs Advertising & fundraising Sundry expenses Depreciation of fixed assets Finance Bank charges Governance costs Accountancy & bookkeeping fees Total resources expended Net income |
2025 £ 3,653 159,908 163,561 1,498 1,728 166,787 5,767 575 6,342 96,689 3,642 16,657 1,551 946 60 1,413 3,892 124,850 60 594 131,846 34,941 |
2024 £ 2,000 126,878 128,878 2,273 437 131,588 3,860 540 4,400 87,111 3,210 11,315 1,328 1,765 113 1,518 1,970 108,330 60 569 113,359 18,229 |
|---|---|---|
This page does not form part of the statutory financial statements
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