COMPANY REGISTRATION NUMBER: 1028145 CHARITY REGISTRATION NUMBER: 1028145
Roche Pre-school Playgroup Unaudited Financial Statements 31 August 2025
BWM PARTNERS
Chartered accountants St Denys House 22 East Hill St Austell England PL25 4TR
Roche Pre-school Playgroup
Financial Statements
Year ended 31 August 2025
| Page | |
|---|---|
| Trustees’ annual report (incorporating the director's report) | 1 |
| independent examiner's report to the trustees | 3 |
| Statement offinancial activities (including income and | |
| expenditure account) | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 |
| The following pages do not form part ofthe financial statements | |
| Detailedstatementoffinancialactivities | 12 |
Roche Pre-school Playgroup
Trustees’ Annual Report (Incorporating the Director's Report)
Year ended 31 August 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the Charity for the year ended 31 August 2025.
Reference and administrative detaiis
| Registered charity name | Roche Pre-school! Playgroup |
|---|---|
| Charity registration number | 1028145 |
| Company registration number | 1028145 |
| Principal office and registered | Roche Pre-Schoo! Playgroup |
| office | Victory Hall |
| 75 Victoria Road | |
| Roche | |
| St Austell | |
| PL26 8JF | |
| The trustees | |
| MrAL Addison Potts | |
| Ms B Bicknell | |
| Ms E Rescor! | |
| Mis |
|
| Ms J Hopkins | |
| MrW Jeffs | |
| Ms Kd Yelland | |
| Independent examiner | BWM Partners LLP |
| St Denys House | |
| 22 East Hill | |
| St Austell | |
| England | |
| PL254TR |
Structure, governance and management
Roche Pre-School Playgroup - charity No. 1028145 was registered on 11 November 1993 through standard registration. They are reguiated by OFSTED (Office For Standards In Education).
Objectives and activities
The objective of the Playgroup is to enhance the development and education of children below statutory school age by providing pre-school! facilities accessibie to all facilities within the local community.
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Roche Pre-school Playgroup
Trustees’ Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 August 2025
Achievements and performance
Roche Pre-School Playgroup has been part of the village of Roche for over 30 years. li has gone through many changes over the years, but the fundamental purpose of the Pre-school has now changed and that is to support the community and provide a safe and nurturing environment for the children in their care. Part of the aim for the charity is to support the community of Roche and embrace local businesses.
Financial review
Roche Pre-school Playgroup do not own and/or lease land or property. They rent the building used for the charitable activities on a monthly basis as seen in the accounts. Income and expenditure are relatively stable with a small increase on average throughout the years.
Smali company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees’ annual report was approved on oo... and signed on behalf of the board of trustees by:
Ms | Tomlinson Chair
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Roche Pre-school Playgroup
independent Examiner's Report to the Trustees of Roche Pre-school Playgroup
Year ended 31 August 2025
i report to the trustees on my examination of the financial staternents of Roche Pre-school Playgroup (‘the Charity’) for the year ended 31 August 2025.
Respective responsibilities of trustees and examiner
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statemenis in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myseif that the accounts of the company are not required to be audited under Pari 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the Charity’s accounts as carried out under section 145 of the Charities Act 2017 (‘the 2017 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
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the financial statements do not accord with inose records; or
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the financial statements do not complyply with the accounting g requiremenisreq 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
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the financial staternents have not been prepared in accordance with the methods and principies of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 7102).
| 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 ihe accounts to be reached.
BWM Partners LLP independent Examiner
St Denys House 22 East Hill St Austell England PL25 4TR
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Roche Pre-school Playgroup
Statement of Financial Activities {including income and expenditure account)
Year ended 31 August 2025
| 2025 | 2025 | 2024 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Totalfunds | Total funds | ||
| Note | £ | £ | Ee | |
| Income and endowments | ||||
| Donations and legacies | 4 | 143,964 | 143,964 | 147,680 |
| investment income | 5 | 101 | 101 | 70 |
| Total income | 144 065 | 144,065 | 147,750 | |
| Expenditure | ||||
| Expenditure on charitabie activities | § | 170,333 | 170,333 | 118,090 |
| Total expenditure | 170,333 | 170,333 | 118,090 | |
| Net (expenditurej/income and net movement in funds | (26,268) | (26,268) | 29,660 | |
| Reconciliation of funds | ||||
| Total funds brought forward | 38,047 | 38,047 | 8,387 | |
| Totalfundscarriedforward | 11,779 | 11,779 | 38,047 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 6 to 10 form part of these financial statements.
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| Roche Pre-school Playgroup Statement of Financial Position
31 August 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | a | |
| Current assets | |||
| Debtors Cash at bank and in hand |
10 | - 12,449 |
19 38,629 |
| 12,449 | 38,648 | ||
| Creditors: amounts falling due within one year | 11 | 670 | 601 |
| Net current assets | 11,779 | 38,047 | |
| Total assets less current liabilities | 11,779 | 38,047 | |
| Net assets | 11,779 | 38,047 | |
| Funds of the charity | |||
| Unrestricted funds | 41,779 | 38,047 | |
| Totalcharityfunds | 13 | 11,779 | 38,047 |
For the year ending 31 August 2025 the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Chairs’ responsibilities:
-
e The members have not required the company to obtain an audit of its financiai statements for the year in question in accordance with section 476;
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° The chairs acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
These financial statements were approved by the board of trustees and authorised for issue on loiiscsssssseseeee, ANG are Signed on behalf of the board by:
Ms | Tomlinson Chair
The notes on pages 6 to 10 form part of these financial statemenis.
§
Roche Pre-school Playgroup
Notes to the Financial Statements
Year ended 31 August 2025
1. General information
The Charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Roche Pre-School Playgroup, Victory Hall, 15 Victoria Road, Roche, St Austell, PL26 8JUF.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicabie in the UK and the Republic of Ireland’, the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measurec at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no maierial uncertainties about the charity's ability fo continue.
Judgements and key sources of estimation uncertainty
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised. if the revision affects only that period, or in the period of the revision and future periods if the revision affects the current and future periods.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unresiricied funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to resirictions on their expenditure declared by the donor or through the terms of an appeal anc fall into one of two sub-classes: resiricted income funds or endowment funds.
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Roche Pre-school Playgroup
Notes to the Financial Statements (continuea)
Year ended 31 August 2025
- Accounting policies (continued)
incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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income from donations or granis is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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e legacy income is recognised when receipt is probable and entitiement is established.
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® income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliabiy, in which case the value is derived from the cost tc the donor or the estimated resaie value. Donated facilities and services are recognised in the accounts when received if the vaiue can be reliably measured. No amounts are included for the contribution of genera! volunteers.
-
e income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruais basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under heacings of the statement of financial activities to which it relates:
-
e expenditure on raising funds includes the cosis of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
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e expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs anc costs relating to the governance of the charity apportioned to charitable activities.
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® other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable anc consistent basis.
Operating leases
Lease payments are recognised as an expense over the lease term on 4 straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
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Roche Pre-school Playgroup
Notes to the Financial Statements (continue)
Year ended 31 August 2025
- Accounting policies (continued)
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounteca present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
- Donations and iegacies
| Unrestricted | Unrestricted | Total Funds | Unresiricted | Total Funds | ||
|---|---|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |||
| £ | £ | £ | £ | |||
| Donations | ||||||
| Class Receipts | 12,743 | 12,743 | 26,260 | 26,260 | ||
| Fund Raising and Sponsorship | 1,079 | 1,019 | 2,196 | 2,196 | ||
| Early Years Funding | 129,298 | 129,298 | 118,249 | 118,249 | ||
| Other income | 904 | 904 | 975 | 975 | ||
| 143,964 | 143,964 | 147,680 | 147,680 | |||
| 5. | Investment income | |||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| £ | E | £ | a | |||
| Deposit interest | 104 | 101 | 70 | 70 | ||
| 6. | Expenditure on charitable activities by fund | type | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Funds | 2025 | Funds | 2024 | |||
| £ | £ | £ | £ | |||
| Activity type 4 | 170,333 | 170,333 | 118,090 | 118,090 | ||
| 7. | Independent examination fees | |||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Fees payabie to the independent examiner for: | ||||||
| Independentexaminationofthefinancialstatements | 636 | 600 |
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Roche Pre-school Playgroup Notes to the Financial Statements (continued)
Year ended 31 August 2025
8. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 134,347 | 86,204 |
| Employer contributions to pension pians | 1,688 | 754 |
| Other employee benefits | 4,148 | 744 |
| 137,183 | 87,696 |
The average head count of employees during the year was 13 (2024: 10). The average number of full-time equivalent employees during the year is analysed as follows:
Number of staff
| 2025 | 2024 |
|---|---|
| No. | No. |
| 13 | 40 |
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
- Trustee remuneration and expenses
During the period ended 31 August 2025 the trustees received no remuneration or other benefits for services as trustees.
Trustees will sometimes use their own card for expenses and will be paid back the exact amount that they spent.
10. Debtors
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Other debtors | _ | 19 | ||
| 141. | Creditors: amounts falling due | within one year | ||
| - | 2025 | 2024 | ||
| £ | £ | |||
| Accruals and deferred income | 576 | 601 | ||
| Sociai security and other taxes | 94 | = | ||
| 670 | 601 |
12. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,688 (2024: £757).
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Roche Pre-school Playgroup
Notes to the Financial Statements (continued)
Year ended 31 August 2025
13. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 7 | September | 371 August 20 | |||
| 2024 | income | Expenditure | 25 | ||
| £ | £ | £ | £ | ||
| General funds | 38,047 | 144,065 | (170,333) | 11,779 | |
| E | £ | £ | £ | ||
| Genera! funds | 8,387 | 147,750 | (118,090) | 38,047 | |
| Analysis of net assets between | funds | ||||
| Unrestricted | Total Funds | ||||
| Funds | 2025 | ||||
| £ | £ | ||||
| Current assets | 12,449 | 12,449 | |||
| Creditors less than 1 year | (670) | (670) | |||
| Net assets | 11,779 | 11,779 | |||
| Unrestricted | Total Funds | ||||
| Funds | 2024 | ||||
| E | £ | ||||
| Current assets | 38,648 | 38,648 | |||
| Creditors less than 1 year | (601) | (601) | |||
| Netassets | 38,047 | 38,047 |
14. Analysis of net assets between funds
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Roche Pre-school Playgroup
Detailed Statement of Financial Activities
Year ended 31 August 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| income and endowments | ||
| Donations and legacies | ||
| Class Receipts | 12,743 | 26,260 |
| Fund Raising and Sponsorship | 1,019 | 2,196 |
| Early Years Funding | 129,298 | 118,249 |
| Other Income | 904 | 975 |
| 143,964 | 147,680 | |
| Investment income | ||
| Deposit interest | 101 | 70 |
| Total income | 144,065 | 147,750 |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Food | 2,678 | 2,557 |
| Wages | 134,347 | 86,204 |
| Pension cosis | 1,688 | 151 |
| Training | 1,148 | 744 |
| Printing, Postage & Stationery | 468 | 258 |
| Rent | 7,974 | 7,070 |
| Repairs and maintenance | 10,151 | 8,779 |
| Insurance | 894 | 846 |
| Entertainment | 433 | 164 |
| Travelling | - | 1,888 |
| Legal and professionai fees | 304 | 890 |
| Telephone | 776 | 511 |
| Subscriptions | 711 | 770 |
| Toys, books and crafts | 6,794 | 5,218 |
| Accountancy | 636 | 672 |
| Payroll | 1,062 | 731 |
| Sundries | 4 | 40 |
| Advertising | 265 | - |
| 170,333 | 118,090 | |
| Total expenditure | 170,333 | 118,090 |
| Net(expenditure)/income | (26,268) | 29,660 |
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i CHARITY COMMISSION J FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trustees SCHOOL On accounts for the year ended Charity no lif any) 102Ei4-S Set out on pages I report lo the trustees on my examination of the accounts of the above ch8rity I'the Trust I for the year ended a i o P 2oL Responsibilities and basis of report As the charity's Iruslees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'the Acl'l. I report in respect of my examination of the Trust'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 Charily Commission under section 14515llbl of the Act. Independent examiner's statement URd8 applicetr1. D81&te I l ifnol applicabl&. I have completed my examination. I confirm that no material matters have come lo my attention in connection with the examination lolher than that disclosed below") which gives me cause to believe that in, any material respect.. the awounling records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records., or the 8CCOUnts did not comply with the applicable requirements conceming the form and conlenl 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 lo be reached. Please delete thg words in the brackets if they do not apply. Slgned: Date: Name: Relevant professional qualiflcatlonlsl or body IER Oct2018
{If any): Address: 11 ILL, sr AKASTE LL r4wAL Section B Disclosure Only complete if the examiner needs lo highlight material mallers of concern Isee CC32, Independent examination of charity accounts.. directions and guidance for examiners). Glve here brlef details of any items that the examiner wishes to dlsclose. IER Oct 2018