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 

TO 


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|---|---|---|---|---|---|---|---|
|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|

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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 | 

et 

## 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 


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


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 


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


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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|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|

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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<br>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. 

2. 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 

3. Income from Donations and Legacies 


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


5. Investment Income 

Bank interest receivable 


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2025 2024<br>Unrestricted Unrestricted<br>funds funds<br>£ £<br>424 387<br>a<br>**----- End of picture text -----**<br>


Page 7 

W~ 

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<br>directly||Support costs<br>(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. 

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

Il. Tangible Assets 

|Il.<br>Tangible Assets||||
|---|---|---|---|
||Plant&<br>Machinery|Computer<br>Equipment|Total|
||£|£|£|
|Cost||||
|Asat | September 2024|18,807|.|18,807|
|Additions|-|1,139|1,139|
|As at 31 August2025|18,807|1,139|19,946|
||—laIoaoaoanmaEeaEaEesSESPDaaEE=aEDDDDD>™>™<br>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|-|7,933|
||eS|SS<br>:200[€[F|80|
|12.<br>Creditors: Amounts Falling DueWithin One Year||||
|||2025|2024|
|||£|£|
|Other creditors||250|480|
|Taxation and social security||1,442|1,329|
|||1,692|1,809|
||_—————————||_—$—$—$—$<$<$———————|



12. 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 


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||||||||
|---|---|---|---|---|---|---|
|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|

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15. Transactions with Trustees 

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


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|---|---|
|2025|2024|
|£|£|
|_—————— EE|

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16. Related Party Disclosures 

Page 10 


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mI 

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||




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## 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|




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