REGL8TERED CHARITY NVMBEFi. 1026118 ofthe Twsttts and anGia Sl*emonlslorthe E5wJed 31
P•nsllva Pla f r th• Year En ed31s st 2025 Page RBfvren¢e and Pamlnistrative Details statfjment of Flnandal A¢tlvLtle8 Statement of Flnan¢i41 Posltlon Notes to the Financial Stalements 4t08 kndependent Examiners R¢port
forthD YearEnd•d 1st PL14 REGISTERED CHARrrY NUIIBER 1026118 TRUSTEES e lawjinled 22.04.20251 LaLYa (kn lappcffjled 01.09.2tr251 Lard (reggnl 2025} COUNT*%TS PL144LN
lorth? Year EfvJ•d 31st 2024 Tclal INCOME P•ID EIIDOVIWEITfs FR( ChantsblÈ DonobDDS and Furthi8lAg Incty Oilv inC4yne .$78 4S84 2.015 321 211 Tol*l 97,854 111,893 Raisry IS chai112e activibe¥ IM.359 101.557 101.359 101.557 NET NCIXAeiiEXPEFamRÈI 70J) 13. 70¥ 13.7031 RECON¢IUATkYI OFFIJNDS Toi$1 br1 I<¥¥d TOTAL FUNDS CMLgIED FCIIWMID 4741 51.045 X748 31,721 54.748
Pla 31st Au ust 2025 2025 2024 Note$ FIXEO ASSETS 16 CURRENT ASSETS Debtors Cash at bank 17 83 55,040 55,123 $0,192 CRÉDITORS AJTh)unts falling du8 withtn one ye 18 555 NET CURRENT ASSErs 49,581 54,568 NET ASSErs 54.748 FUNDS VnreslriL*ed funds 51,045 54,748 54.748 Thé f¥tafi¢7 grypfo¢/éd tsymé BoafdOfTIUSWé thy é(thortUdforé ofi . and re signed on it5 behaw ty. L Plthen-Truste8 The Th)ts8fcmi p8rtofth05e finandal Statements Page 3
Not iothg FInAn81 1 KCOUNnNG POLICIES Bul• of prYp•rfnH thv flnancl•l tatAmonto The finanal ststern8nts of thg unlrthrporated thority. which Is A publk b8npfil 8nUty und8r FRS 102. havé been ePB in aEcordance 1th the ChariUe5 SORP IFRS 1021 'kcounbng RepoibThJ by Charites Slate1 of Rec(thmended Pr8ctKe 8ppllcBtrle to cl808 prepamg thdr #(tounts In 8¢¢dance wnh the Finanthl RepoFbrJ Strndgrd app1.ble in the UK and Republic of I[en0 IFRS 1021 lelfectbve 1 January 20191., Fknan¢Uql RewrfNJ Sl8n¢afd 102 Tho Flnanthl Repo stsnd8rd' OPFIICab in the UK end R•publl¢ ¢1 IFdand and the Compan$ Acl 2tKf. The financi 6ktsm8nts hove beeD prweé under the histryx¥l 6t Incom& Trom twthool fees 55 recogrised 7h8n tho related thildLe trAve been FYovid8d 10 and the 8j entsuemrttothtrfunding ha5 be estatrAi%hed. Anyfees, gMLs orrlher 1Cne receNed in &vat relthng to fubJreaccouniJng perfods are deferT&J and gntse kn pBrKxJ inwTriththe rdated 5ei¥ic050re k¥uwded or0)IdOn5 are Irwrne fr(hfundrai%inq •L¥ibes. donaknonsand gr8nls 15 recognI5ed ¥then ihe charity is entits2d to the in¢tyne. Te¢eipti$ ob8bl8 th8 8rnounl¢an be m&qsured fdk4b1y. Inv8sbmenl knmme InchJd6d wh8n receWAe. EYpfrndNuv• LlIS arp reu4nised a6 eXperrture as as Ihere 15 a legal or obligthn 11)mrrfftlrvJ the to that fryndikntè, pt¢Abl8 that & transfer ol ecwomic b8n•fits b• roquired In 501vemt anKJunt of the obltpbon can b2 Theasur relkty. E¥wdthre is armunl8d for an aCG1& h•s bean undor headings ih¥t 8uuf¢galfy all rLst6 rdaled to the rategory. WhBfP Costs twnoi dyecty atknlxrted to particular heading5 try havB been 10 advmes on a bass con$tem W Ihe use of resource5. barflablo 4cUvll Charltth e)wdthre those wKurr¥J by th8 •1 the dt11¥0ry of 5 aLe& 8nd sorceS its bentharies. It IrdeS Lw)Ih Costs th (n be 8lk%led dlr8cty lo such aCtive8 and ¢OSls of an indlrectnabjre nets$8aryts supwrtthem. ¢kneman¢e Costs indude those ayso¢thd ith n8tsng the wn5bbJbonal and statsttry ryuirwnent8 of th8 ¢h8dty8nd Indudes coats #nkèd toiho 8tr81¢Oc ManagenI01th• thadty. Tanglb1Trrd ••• Depr&i8y i% pThdBd at the fdKyMng annuBI rate5 k order b) off e8eh 8SSBt ovqr estimated Us1 £0 qqulprnent rianl aThJ udng bkn.20% balynrA. The th3rtyM exerrdfrom taXL it8 c*arftst488cM88. Pall•4
th•FI Bask flnzn¢lal 4•bllN Ba&¢ flow1 bablIS. ithdNvJ cr•ffilrrfs, are raC<wI st wc• Unl th• Arr•ml Jture tee8ts iscrMil•d 81 8 MO6t rnte trwosL kat41ty8S dwtiw as pBy7bkn withln on• r aFe t arnffjsd. Trade uedrtU5 are W'ons lo pay serv5 trot h8 been wu1J in the RenS pad under knes ¥e (•J to fv Siawrt ol on o s1 ba owerthe fAthg IB05e. m8dmtyoflessthan thrBB 7rthhsfrcffi laIof1W. 25 2024 16. 75.610 92.578 97.4SI Fun 109.036 3 DONATIONS LEGI£ES J)25 4 FUNDfi•JsiiG IICOI 2025 2024 Fun&EiwrwJ 5 OTHER INcoMe 2025 Lego ¢kab Lego SB 70 170 261 251 321
P•n Il¥• Pl Flna forth• Year End• 6 WVESTMENTIN¢OME 2025 2024 Dep051ta(xnt irrter£st 261 301 7 FUNDRAISIIG EXPENSE 2025 24 prtzé fflofiéy Bake'8lll• Hall hire ISLI 21 27 ACTIThS COSTS Dlm#Thists &Jpport8ty Inole 91 nLXe 101 TrtsL% Charitable Acbvibe5 101359 9 DIRECT COSTS ( CHIR1TLE pwNmES 2025 Education8J wprA 1,949 126 78.S32 Salaries Pengiws 84214 87.922 78.764 10 $¢JPPORY C03TS &Jpwt Costs Governance LVSts charitab &JFpytC05ts, incbjded the9b0¥¢. are 89 foll(Ms'. 2025 Ch•rtiabk• Tthl Adverb9 Donabcns Clean9 Depredau Food eXpernIre oxpeweo 211 42 476 45 621 366 692 1.381 2.IX)I 1.7fj 753 Pdntty7 8nd$t8ticffjery Fiepw"pJ rèn6*18 R#ni 567 2.100 63 759 751 Ig loo 2.1 Slaff Trainiry Telephomand Inwnot 5onktharg8s 137 170 Page8
ct4 8tknn ndlld 31it 10 SUPPORT COSTSlc¢Mthu•d) 2025 Totsi 2.470 159 1,570 129 PrOfeonlE&s 11 NET IICOIAEIIEXPENDifuREI 366 45 12 IRLISTEESREIAUNERAThlN •ID BENEFrrs 31st&•4vJu5t 2024. 13 3T•FF COSTS 2024 Wagesand salaries 84.214 T632 &%.442 77.&51 The tts2i ew8e (or K4ws •)takn ÉI4.024 12024: £I.3151. of thL8 •xpeM8 h35 b88n l0(d to dyectco 14 RELATED PAATYDFSCLOSURES 15 GOIFIG¢OII¢ER
End 31 10 TANG•LE FID 8£Y5 MxMnwy •qOnI COST At 15tSeF4wthr))24 225 225 Di$pc6als Al 31stAuwl 2025 1.337 1.875 EPRECLATVJN At 1stSepternber21Y24 45 1P• ElirtitHted At311jgu51202s 303 411 NET 8OOKVALUE At 31St 2W 17 DEBTOU. JACWNTS FG Dirn CIIEYEA 2rr24 496 3.581 18 CREDifoR&' IOUlr$FIllNGuuE OIIEYE•R 2025 211 172 4¢YJ 611
dent Examlnarfs R 8 of th Unaudl d Flnanclal S
PI
rou the TN8 I report on tre8mints ofatTh chaty fTh8Tntsfifor Ihe yw end•Jils¢August 2tr29. RoJP0¢t1 Ye¥pon8lbilili8• of the trustqes •nd gxamlner The charitys trustees are re5ponslble for the preparation fl the accounts. The ¢hartty$ tnjsiees corBld8r that an audit 1$ not reqred fcrthls ar under se¢UM 144121 of the Charlles Act 2011 (the 2011 PLtI and Ihaton independt ex8mlnatw is needed. 11 is rnyre¥nnsits"lityto= . examine acwunts und8r 88cbcn 145 of Iha Charitie¥ Act 2011, - tofolk)w Ihe procedures laid down in the general Direction5 gIn byth8 Charitycommission undersecbon 14515llbl of the 2011 Act, and -to stste vthether p3rbuJlar rnatters have corne to myatt8nl¢Jn. 8081$ of Independentexamlnetrs statement My examlnation VMS Ggrrfed out In accordancewith Genwal Directions glv8n bythe Chartty CrffimL4sion. An ex8rnination indudes a rewiew of the awounting reoyds kept bythe tharity and a Comparis01 the accounts presented wih those records. It a150 indJeS nsIderatir of yny unusual ilems or dlsrjosures in tho acwunls, and seekinu explanat15 froTN the trustees concernlng anysuch matters. The procedures undertaken do nol PTtr¢th aH the evidence tkAt wthj be reqtjired in an auth(8nd corUe1tyyri is given a5 to vthelherth8 accLyJntSW85ent8 Irue and lairf View al th& rom is lirnitgd to Ihose matters set out In the stAtement bdow. Independent #xamlnerfs $la¢•m¢nt In coMecbJn my examiftati¢)n. no rnatterh85 ujme to my attention 1 whith gives me reasonablo cause io belEve that in, any maierial resFttt, the reqrernents. -to keep acwJnkng rOrdS in aoxrdance wth seLon 130 ofthe 2011 W. and -to prepare accounts %thlch accord with Ihe accounting reGords and fxJmplyilh the ac¢ouni requirements of the 2011 Adwhith have not been mel,. or 2 tr) lith, mycpinKm. atteritmghwhl drth¥rt order io erth 8proper urthrsl8rrtlryof the 8ccwrrts to be fearhe¢. s*phanle Cudmcre ACA Xac¢t Accounting LiThited Ch8rterod &ntants Unlt 5. Moorswater Industrf81 Estate Liskeard PL14 4LN 251bl20L P8g& 9
Trustees’ Annual Report for the period
From 2024 Period start date To 2025 Period end date
Charity name: Pensilva Playgroup
Charity registration number: 1026118
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | The aims of the Pre-School are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by: (a) ofering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups ofer opportunities for all children whatever their race, culture, religion, means or ability; (b) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas; (c) Instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance |
| Summary of the main activities in relation to those purposes for the public beneft, in particular, the |
Para 1.17 and 1.19 |
The charity runs a pre-school within a small village in a rural location in Cornwall for children from the age of 2.5 years to statutory school age. The children have access to a broad and balanced range of dailyactivities,both |
| activities, projects or services identifed in the accounts. |
indoors and outdoors. There are structured activities within the day as well as considerable opportunities for the children to select their own activities from a carefully planned and range on ofer. The preschool provides high quality, individualised childcare aiming to meet the standards set by Ofsted and within statutory guidelines for the Early Years Foundation Stage. The preschool has very close links with the village primary school, being sited in its grounds, as well as excellent links with the local community of which we arepart. |
|
|---|---|---|
| Statement confrming whether the trustees have had regard to the guidance issued by theCharity Commission on public beneft |
Para 1.18 | The trustees have regard to the guidance issued by the Charity Commission. In particular, the trustees are able to refer to the Charity Commission Guidance document “The essential trustee: what you need to know,whatyou need to do” |
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the diference the charity’s work has made to the circumstances of its benefciaries and any wider benefts to society as a whole. |
Para 1.20 | The trustees of the charity were happy to see a good intake of children for the year. Pre-school has ensured that all children within the setting have continued to receive excellent levels of care and have benefted from creative, open-ended resources with high amounts of outdoor learning, to include time in the village primary school’s forest school area. The preschool was rated as ‘good’ by OFSTED at their inspection in July 2021. There were numerous positives in the report with quality of education rated ‘good’, behaviour and attitudes ‘outstanding’ and personal development ‘good’. The charity has continued to undertake numerous fundraisingactivities throughout |
the financial year including Bake Sales and Raffles, a Christmas party and Fundraising week.
Financial Review
| Financial Review | ||
|---|---|---|
| Review of the charity’s fnancial position at the end of theperiod |
Para 1.21 | The charity ended the fnancial year in a defcit of £3,703 |
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | The charity has considered the need to maintain a reserve fund to provide contingency against fuctuations in income from state funding and private paying parents. There are naturally occurring peaks and troughs in the number of children attending the setting. The charity has been particularly mindful of the need to maintain careful fscal responsibility throughout the global pandemic and the uncertainties this has caused. |
| Amount of reserves held | Para 1.22 | £51,045 |
| Reasons for holding zero reserves |
Para 1.22 | N/A |
| Details of fund materially in defcit |
Para 1.24 | N/A |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 | N/A |
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 | Constitution adopted in 1993. In 2016 the charity was authorised to adopt the Pre-School Learning Alliance Model Pre-School Constitution 2011. |
| How is the charity constituted? (e.g unincorporated association,CIO) |
Para 1.25 | Unincorporated Charity |
| Trustee selection methods including details of any constitutionalprovisions e.g. |
Para 1.25 | Trustees are elected to post at the Annual General Meeting by members of the charityor are co-opted byexisting |
| election to post or name of any person or body entitled to appoint one or more trustees |
trustees at committee meetings of the charity in line with the constitution. |
|
|---|---|---|
Reference and Administrative details
| Charity Name | Pensilva Playgroup |
|---|---|
| Other name the charity uses | Pensilva Preschool |
| Registered charity number | 1026118 |
| Charity’s principal address | Pensilva Preschool School Road Pensilva Cornwall PL14 5PG |
Names of the charity trustees who manage the charity
| Trustee name | Ofice (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee(if any) |
|
|---|---|---|---|---|
| 1 | Laura Bond | Chair & trustee | Sept 2024- April 2025 |
|
| 2 | HeidiQuick | Treasurer & trustee | ||
| 3 | Sophie Bennison | Secretary | ||
| 4 | Laura Picken | Committee | ||
| 5 | Rommani Seaman | Committee | ||
| 6 | VickyBritten | Committee | ||
| 7 | Nikki Dymond | Committee | ||
| 8 | Emma Glanville | Committee | ||
| 9 | Charlotte Dickenson | Committee | ||
| 10 |
Corporate trustees – names of the directors at the date the report was approved
| Director name | Position | Date |
|---|---|---|
| Sophie Bennison | Trustee | 10/06/2026 |
| Laura Picken | Trustee | 10/06/2026 |
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) | Sophie Bennison | Laura Picken |
|---|---|---|
| Full name(s) | Sophie Bennison | Laura Picken |
| Position (e.g. Secretary, Chair, etc) |
Trustee | Trustee |
| Date | 10/06/2026 | 10/06/2026 |