**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. Page 1 **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 Page 2 **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 Page 3 **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: 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. Aidan Patrick Smyth ACA Peter Hodgson & Co. Chartered Accountants Shadwell House 65 Lower Green Road Tunbridge Wells Kent TN4 8TW 03/12/2025 Date: ............................................. Page 4 **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 Page 5 ## **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 Page 6 **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... Page 7 **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... Page 8 **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... Page 9 **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... Page 10 **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... Page 11 **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. Page 12 **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 Page 13