2025-08-31-accounts - Lordsmead Pre-School Playgroup

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

Charity registration number: 1028609

LORDSMEAD PRE-SCHOOL PLAYGROUP TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Clarity Bookkeeping & Accounts Ltd FMAAT & Licenced AAT Accountant 5 Amberley Close Calne SN11 9UP

Lordsmead Pre-School Playgroup Contents

==> picture [457 x 168] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Page| |Trustees’|Report|1—3| |Independent|Examiner's|Report|4| |Statement|of Financial|Activities|5| |Statement|of Financial|Position|6| |Notes|to|the|Financial|Statements|7—10| |The following|pages do|not|form|part|of the|statutory|accounts:| |Detailed|Statement of Financial|Activities|11—12|

----- End of picture text -----

Lordsmead Pre-School Playgroup Trustees' Report For The Year Ended 31 August 2025

The trustees present their report and the financial statements for the year ended 31 August 2025.

Objectives and Activities

Aims and Objectives

The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted tl:J.e pro.visions of Accounting. and eporting. by Char.iii.es: 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][1015)]

Achievements and Performance

Main Achievements

The principle activity of the charity is to provide appropriate play, education and care facilities for preschool age children. In setting our objectives and planning our activities the Trustees have given careful consideration to the Charity Commission's g_eneral guidance on public benefit

Financial Review

Financial Position

Financial Position : For the year ended 3] August 2025, the pre-school is reporting a surplus of £6558 (2024: surplus £23,791). ,

Reserves Policy

It is the aim of the trustees to maintain funds which are free reserves of the Charity, at a level which provides sufficient funds to cover redundancy payments and future improvements to facilities.

Structure, Governance and Management

Governing Document

Lordsmead Pre-School! Playgroup was registered as a charity on 23 November 1993 (registered under charity number 1028609). The charity is governed by constitution, which was adopted on 31 March 1993 and updated on 30 October 2009. The charity was established to enhance the development and education of children under the statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by offering appropriate play, education and care facilities.

Trustee Selection Methods

The charity's work focuses upon young people. The trustees seek to ensure that the needs of this group are appropriately reflected through the diversity of the trustee body. The more traditional business skills are well represented on the Board of Trustees. In the event of particular skills being lost due to retirements, individuals are approached to offer themselves for election to the Board of Trustees.

Reference and Administrative Details

Trustees

Mr Steve Goulton - Trustee Mrs Bobbie-Louise Smith - Trustee (appointed 16/09/2024) Mrs Elizabeth Prince - Trustee (appointed 16/09/2024)

Charity Number

1028609

Principal Address

St Peters Church

Lords Mead Pre-School

Chippenham Wiltshire SN14 OLL

Page |

Lordsmead Pre-School Playgroup Trustees' Report (continued) For The Year Ended 31 August 2025

Independent Examiner

Clarity Bookkeeping & Accounts Ltd FMAAT & Licenced AAT Accountant Clarity Bookkeeping & Accounts Ltd

FMAAT & Licenced AAT Accountant 5 Amberley Close Calne SN11 9UP

Page 2

Lordsmead Pre-School Playgroup Trustees' Report (continued) For The Year Ended 31 August 2025

The trustees’ report was approved by the board of trustees and signed on its behalf by:

Mr Steve Goulton Trustee 14th January 2026

Page 3

Lordsmead Pre-School Playgroup Independent Examiner's Report to the Trustees of Lordsmead Pre-School Playgroup For The Year Ended 31 August 2025

==> picture [218 x 9] intentionally omitted <==

----- Start of picture text -----
ee
----- End of picture text -----

==> picture [355 x 10] intentionally omitted <==

----- Start of picture text -----
| report to the trustees on my examination of the eccounts of Lordsmead Pre-School Playgroup (the Trust) for the year ended 31 August 2025
----- End of picture text -----

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 201) (“the Act”). 1 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, | have followed the applicable Directions given by the Chanty Commission under section 145(5(b)of the Act Independent Examiner's Statement Sincequalifiedthe toTrust's undertakegross theincome examinationexceeded because£250,000] am ayour memberexaminer of ThemustAssociation ofbe a member Accounting ofa body Technicians,listed in sectionwhich is145 one of the ofthe 2011listedAct.bodiesI contin that | am L have completed my examination. [ confirm that no material matters have come to my attention in connection with the examination giving me cause to believe thal in any materia) 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 no! accord with those records, or ; ‘ 3. the accounts do not comply with the applicable requirements conceming the form and contents 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 4 matter considered us part of an independent examination. I have no cancems and have come across no other matters in connection with the examination to which attention should be drawn in this Teport in order to enable a proper understandingof the accountsto be reached

/ . 7 Clarity <counts Lid FMAAT& Licenced AAT Accountant 14th January 2026 5 Amberley Close Caine SNI1 9UP

==> picture [28 x 44] intentionally omitted <==

----- Start of picture text -----
Page 4
a
----- End of picture text -----

Lordsmead Pre-School Playgroup Statement of Financial Activities For The Year Ended 31 August 2025

==> picture [477 x 292] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |Unrestricted|Unrestricted| |funds|funds| |Notes|£|£| |INCOME|AND|ENDOWMENTS|FROM:| |Donations|and|legacies|3|248,659|240,002| |Charitable|activities:| |Providing|appropriate|play.|education|and|care|facilities|16,860|18,086| |Other|trading|activities|4|1,252|964| |Investments|5|424|387| |267,195|259,439| |EXPENDITURE|ON:| |Raising|funds|7|(260,213)|(225,417)| |Charitable|activities:|7:| |Providing|appropriate|play,|education|and|care|facilities|-|(10,121)|*| |(260,213)|(235,538)| |NET|INCOME|6,982|23,901| |NET|MOVEMENT|IN|FUNDS|6,982|23,901| |RECONCILIATION|OF|FUNDS:| |Total|funds|brought|forward|93,087|69,186| |TOTAL FUNDS CARRIED FORWARD|14|100,069|93,087| |_—————EEE ee|

----- End of picture text -----

The notes on pages 7 to 10 form part of these financial statements.

Page S

Lordsmead Pre-School Playgroup Statement of Financial Position As At 31 August 2025

i

		2025	2024
		Unrestricted	Total funds
		funds
	Notes	£	£
FIXED ASSETS
Tangible Assets	11	8,165	7,933
		8,165	7,933
CURRENT ASSETS
Cash at bank and in hand		93,596	86,963
		93,596	86,963
Creditors: Amounts Falling Due Within OneYear	12	(1,692)	(1,809)
NETCURRENTASSETS(LIABILITIES)		91,904	85,154
TOTALASSETS LESSCURRENT LIABILITIES		100,069	93,087
NETASSETS		100,069	93,087
		aSa	a
FUNDSOFTHE CHARITY
Unrestricted Funds		100,069	93,087
TOTALFUNDS	14	100,069	93,087
		——SSS=_-=—————
On behalf of the board
Mr Steve Goulton
Trustee
14thJanuary2026

The notes on pages 7 to 10 form part of[these][financial][statements.]

Page 6

Lordsmead Pre-School Playgroup Notes to the Financial Statements For The Year Ended 31 August 2025

|. General Information

Lordsmead Pre-School Playgroup is an unincorporated charity registered with the Charity Commission, registered charity number 1028609. The principal address is St Peters Church, Lords Mead Pre-School. Chippenham, Wiltshire, SN14 OLL.

Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 | January 2019)", Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic ofIreland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources All Income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, its is probable that the income will be received and can be measured reliably

2.3. Tangible Fixed Assets and Depreciation .

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery 10% Reducing Balance Fixtures & Fittings 10% Reducing Balance Computer Equipment 10% Reducing Balnce

24. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts

Income from Donations and Legacies

==> picture [478 x 156] intentionally omitted <==

----- Start of picture text -----
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Grants 248,659 240,002
eo mm
4. Income from Other Trading Activities
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Fundraising events 1,252 964
SE SS ee
----- End of picture text -----

Investment Income

Bank interest receivable

==> picture [112 x 67] intentionally omitted <==

----- Start of picture text -----
2025 2024
Unrestricted Unrestricted
funds funds
£ £
424 387
a
----- End of picture text -----

Page 7

Lordsmead Pre-School Playgroup Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

6.	Net Income/(Expenditure)
The	net income is stated after charging/(crediting)
				2025		2024
				£		£
Depreciation oftangible fixed assets -owned					907	881
				a
7.	Analysis ofExpenditure
						2025
		Activities
		undertaken		Support costs
		directly		(see note	8)	Total
		£		£		£
Raising funds			15,726	244.487		260,213
		eSSS SS		SS SS		SS SS
						2024
		Activities
		undertaken directly		Support costs (see note 8)		Total
		£		£		£
Raising funds			11,901	213,516		225,417
Providing appropriate play, education and care facilities			30	10,091		10,121
			11,931	223,607		235,538
		ee
8.	Support Costs
						2025
						Raising funds
						£
Employee costs						214,749
Premisesexpenses						23,891
General administration						4,940
Depreciation						907
						244,487
						——__—————
						2024
				Providing
				appropriate
				play, education
				and care
		Raising	funds	facilities		Total
		£		£		£
Employee costs		189,087			-	189,087
Premisesexpenses			22,504		-	22,504
General administration			1,925	9.210		11,135
Depreciation			-		881	881
		213,516		10,091		223,607
		a

Page 8

Lordsmead Pre-School Playgroup Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

9. Staff Costs

Staff costs were as follows
	2025	2024
	£	£
Wagesand salaries	188,502	182,366
Social security costs	16,740	2,223
Otherpension costs	6,889	2,170
	212,131	186,759
	SSSSS	_——————————————

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

Average Number of Employees Average number of employees during the year was: 16 (2024: )

Il. Tangible Assets

Il. Tangible Assets
	Plant& Machinery	Computer Equipment	Total
	£	£	£
Cost
Asat	September 2024	18,807	.
Additions	-	1,139	1,139
As at 31 August2025	18,807	1,139	19,946
	—laIoaoaoanmaEeaEaEesSESPDaaEE=aEDDDDD>™>™ 8 ONWOYW"OWOM™WYWOS==		NN
Depreciation
As at 1 September 2024	10,874	-	10,874
Providedduring the period	793	114	907
As at 31 August2025	11,667	114	11,781
	eee
Net Book Value
Asat 31 August 2025	7,140	1,025	8,165
	SSS_—OE		em”,
As at	September 2024	7,933	-
	eS	SS :200[€[F	80
12. Creditors: Amounts Falling DueWithin One Year
		2025	2024
		£	£
Other creditors		250	480
Taxation and social security		1,442	1,329
		1,692	1,809
	_—————————		_—$—$—$—$<$<$———————

Creditors: Amounts Falling Due Within One Year

13. Pension Commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £6,889 (2024: £2,170)

At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors

Page 9

Lordsmead Pre-School Playgroup Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

14. Movement in Funds

==> picture [475 x 215] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Asatl|As|at 31|August| |September 2024|Income|Expenditure|2025| |£|£|£|£| |Unrestricted|funds| |General:| |General|unrestricted|fund|93,087|267,195|(260,213)|100,069| |Total|funds|93,087|267,195|(260,213)|100,069| |Ce|eee| |Asatl|As|at 31|August| |September 2023|Income|Expenditure|2024| |£|£|£|£| |Unrestricted|funds| |General| |General|unrestricted|fund|69,186|259.439|(235,538)|93,087| |Total|funds|69,186|259,439|(235,538)|93,087| |_————————————————|————————————— EE|eee|

----- End of picture text -----

Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

==> picture [118 x 28] intentionally omitted <==

----- Start of picture text -----
||| |---|---| |2025|2024| |£|£| |_—————— EE|

----- End of picture text -----

Related Party Disclosures

Page 10

==> picture [42 x 44] intentionally omitted <==

----- Start of picture text -----
Ne
----- End of picture text -----

Lordsmead Pre-School Playgroup Detailed Statement of Financial Activities For The Year Ended 31 August 2025

	2025	2024
	Total	Total
	funds	funds
	£	£
INCOMEAND ENDOWMENTS FROM:
Donations and legacies
Grants	248,659	240,002
	248,659	240,002
Charitable Activities:
Providing appropriate play, education and care facilities
Children's services	13,927	-
Provision of equipment	-	55
Service charges	2,933	-
Income from charitable activities typeA	-	15,503.	:
Income from charitable activities type B	-	2,528
	16,860	18,086
Other trading activities
Fundraising events	1,252	964
	1,252	964
Investments
Bank interest receivable	424	387
	424	387
	267,195	259,439
EXPENDITURE ON:
Raising funds
Purchases TypeA	-	(3,280)
Purchases Milk payments & Snacks	(2,168)	(3,288)
Purchase sConsumables	(12,236)	(2,003)
Purchases TypeD	-	(3,330)
Purchases Summer Trip	(1,322)	-
Wagesand salaries	(188,502)	(182,366)
Employers NI	(16,740)	(2,223)
Employers pensions - defined contributions scheme	(6,889)	(2,170)
Staff training	(1,040)	(1,731)
Staffwelfare	(1,009)	-
Protective clothing	-	(367)
DBS Checks	(569)	(230)
Rent	(23,891)	(22,504)
Small items ofequipment expensed	(1,550)	-
Computer software costs	(59)	-
Insurance	(1,630)	(944)
Telecommunications and data costs	(1,067)	(765)
Website costs	(49)	-
Accountancy fees	(514)	-
Subscriptions	(70)	(216)
		..CONTINUED

==> picture [54 x 55] intentionally omitted <==

----- Start of picture text -----
Me
----- End of picture text -----

“ Page 11

Lordsmead Pre-School Playgroup Detailed Statement of Financial Activities (continued) For The Year Ended 31 August 2025

Sundry expenses	(1)	-
Depreciation ofplant and machinery	(793)	-
Depreciation ofcomputerequipment	(114)	-
	(260,213)	(225,417)
Charitable Activities:
Providing appropriate play, education and care facilities
Bank interest payable	-	(30)
Small items ofequipment expensed	-	(2,468)
Computer software costs	-	(284)
Repairs, renewals and maintenance	-	(5,245)
Website costs	-	(49)
Accountancy fees	-	(684)
Sundry expenses	-	(480)
Depreciation	-	(881)
	-	(10,121)
	(260,213)	(235,538)
NET INCOME	6,982	23,901
	———————E	EEE

==> picture [49 x 49] intentionally omitted <==

----- Start of picture text -----
A
----- End of picture text -----

a | Page 12