REGISTERED CHARITY NUMBER: 1028&55 TRUSTEES. REPORT AND UNAIIDITED FINANC.IAL STATEMENTS FOR THE YEAR LNDEDJJ AUGUST 202$ FOR PIPPIN PLAYGROUP
PIPPIN PLAYCROUP CONI'ENTS OF THF. FINANCIAL STATETrIENTS FOR THE YEAR ENDED 31 AUGUST2028 P•ge Truslee$' Reporl Independettt Exgminer's Report Stfitement of FlnY4llti41 Activliles Balanee Sheet CAsh blow Sthtement P4otes to ihe C.a5h Flow Stltement Notes to the Fln*n¢lAI 51a¢¢ments 10 to 17 Detalled St#iement of FlnAtsclIl Aeilvltles 18 19
PI PPIN PLAYGROUP TRUSTEES. REPORT FOR THE YEAR ENDED31 AUGLST 2025 Th¢ trusice% prL'sent their report iiith Ihe linanciLtI s¢nI of chariiN fur the >'Lr ended 31 Augu%t 2025. "Ibe iru51ee% have adoptrd (he provisions ol. Accounting and Rewrting h). Chariiio.. Stsi¢m¢ni of Recommded Practic¢ appliuble u) ch&i"iii¢% pr6p(l[l Iheir aLcounls Ln accordancc u'jth thL¥ Financi#l Keroninx SLqndar(l applicablL in the UK dnd Republic of Ireltwd IFRS 1021 Ictl¢LXiV¢ l JanLwrw 20191. OWECTIVES AND ACTIVITIES Objectives and aims 'ippin l)l?L Ng?ri)up'S ¢iims ar¢ to provith ts $ol¢, secu. nurturin8 environmeni for Lhild a8LxI 2 4 old. W¢ offcr IvrJpJruund carc which inLludcs a breakfast Llub. lunch club, aftcr-h(x)I club ao(I holi&tJ club. Th¢ ii'ruparound .%11)n5 IirL Ic>r children aged 2. 9 ycarsold. 'lkn¢ pr¢-sLhool 15 run by o commillec and 1$ a 4M)mmuThiiy tAsed BMUJL with th¢ alm (o includ¢ FArcnts in all or iunnin8 ihc gr()up. We aim ¢0 PTovidc alTurdabl¢ chilthare by kc¢pin8 Ihe 5th5ion low &$ tthsibl¢ ivhi191 wvering runnirt8 COSI5. 'I'hL %ialT (L'um #rL committcd io cn5uring ihai 811 Ihe childrn ItdIng Pirn)it) Play¥ruup arL giviy) the opp)rtuniiy to 1M nd dcvLI(Ip. a varied curriculum ol- 8ciivilie5 from thr Larty Yvdrs foundo¢ion Sthg¥ biuidanLL und encvurasin8 Lhern io Irn and i(Tr rLeh ih¢ir lull pl)wlIa1. WL huvc stsLff quoliliL¥I suprth children wilh srttial ¢dUClr} 3r¥J $pLh and lon8u&8e di(ficuliie5. W¢ suprK)rt LhL LhildrLn in l¢aming at IKAlthy ¢Ing and FthysiLI exereisc by planninB aaiviil¢3 w pruill(?. thLm wiihin ()urcurTiculum. Public btntfit 'I'IIL Irus1i¥s huvL Lompli¢d with the duty in secli()rt 4 c)I'ik. Lh8rities Aci 21kn hav¢ duL reganl public Ixn¢lil 8uidanLL publi%hLd hy lh¢ Churilv Ck)mMil0n. We huwe referred io thc UIdanCe ¢on(aind in ihL' ChJrily Curnmission's weral 8ul¢jan on public bcnefii u,hcn reviLiving ()ur uims and I)bjLLli and in planninB our fuwre aciivill¢S. and in rrti¢ul¥r. the srrtLlic guidoncc oj ehoritiL% l()r thL dvonccrnLllL ol-Lxlu¥olion. 'IhL' muin tL'n¢li¢iariLS ()r i)ipp¢n Pla)gnp ar¢ childrnm aii¢ndin8 thc from l(xl arca w,ho re¢¢ive a high siandard Icvel ol. LYLre IrMI a Lharily iviih # low. tumo*Lr vf sWtT and ? VLTi hi8h levcl kN)ii,Icdge ol. Ihl l-.ady YLar¥ 'i>unda¢ii)n Slagc frnMcWo and h¢)Id all ihe r¢levant qulfICall0Ns LO ensur¢ inclu5ivc pracLi5c ol'hi8h qlitY childlare. PurL'ni> tK'n¢fit InTrm th¢ir ¢hildrw rtr¢ivin8 offord4bl¢ ¢hildcare th#1 1ndqxyL'. rc5iliLmce and s¢if-estecm. Pippin Playgroup curr¢nily PTovid¢ prthI Plac ftsr 87 chiithcn, and wraaund rC for 155 children. Page I
PIPPIN PLAVGROUP
TRUSTEES, REPORT
OR T&IE YEAR ENDED31 AUGusf 2025
AC141EVEMENTS AYD P£RFORMANCE
Achieve¢1 and perforniAnce
Al l)ippin. ii'c thr¢ advoL?t¢s lor encouraging ijur S1T(earn embark childLarc qualifications and tsyining cour5LS. I'h¢¢e
w(ImoiL &tall' pcrxi)nal d¢i'Llopm¢nt as ivell as elli Pippin. This jear unL rncmbcr ol. %taff completcd theii. l.CVLI 3
childcarc qualiliLalion apd have become a scs5ii)n L¢ad¢r. AnothLY m¢mbu i>l'stalT ha5 cmbarkcd on their 14L%'¢I 3 LhildLu
qU1111CaIi0n and iyc hol'e apprLmU¢L' ii'hL) 15 al) li'OTking io%%drJs their Le¥'cl 3 childre qualilivalion. Durin¥ IhL )'car.
thL stsll. i¢atn hav¢ complcted numvrous trdining u)ursts. includin& F) Salti). ACI.. (Adve Cthildh(x)d kxpcrlen¢LI.
RadiLJlisation kthd ExtK'mi5m. Epilcps> irainin& and Jll staff ljpdatcd ihciT Saf¢8uardin8 lrnining.
'I'his year. IVL had d Iv pre-schTh)I spaces availiiblL in J¥nuarJ'. SO did ll sttond %rnall intske to ntyer mi)re lamili¢s
LIiild¥il. t)uc to ihc 8overnm¢nt rolling oui full funding for lilo Jcor uld children. from Jattuar>' li'e iveTe ai fijll Lapacily
ind iiL One up a separate rwm for th¢ yr old ¢hildrEn to Snd y>mc time in w help ihcm %ltle into selling. t()
tum iakin¥ ond sharinb.
'I'v 5UPry)rt our children with addiii(>nal nLtd% and io cnhancc our proYi5ion. Ive purchased an ovw head rK0JrLY. ThL
PWjLLi(Y gives c%tra Icarning opwrtuniiies lor all the childrL'n aLiLnding Pippin. includin8 i¥rapaN)und carl. 'l-hL LhildrLn
h41VL using lh¢ dillir¢ni pr(wammes, thai range from F¢)ppin8 Irning tlut shap¢s Col()u. lu pluyin8
t(x)ibull i)r Lxher inierttLLiv¢ ¥umL
W¥ li)11()w IhL LYI,'% Farly Ylars F()unJJiii)n Curyiculwn for all OUT children. 'fo 5UPWrt the children in
LmbLddinb kni)M'lidsc und lilc ski115. this >Lr "e jlxl our (Trwn vJrriLuluin Wc Ik ai one or Iivo b?(iJls a mi)nih ti)
SIIPFA111 Ihl LhildrLm'S ILurnin¥. including, io ublL L(Tr Iwl41 d rKn¢iVmark mokin¥ w15 wmfortgbl% ii'iih 8ood Lx)ntr(il'. 'iu
sii und listh ID a slL)ry. rLtLII Lh¥ slor) Jnd thlk the chJrAthrs'. 'Lv Lxplore thc iY()rld usiiJ¥ a ran¥¥ 01. 5LrtSLS and
imubin4ltion' Aliogether have irnplcmeni¢ Sixen S15.
In OLtc)kr iv¢ had our annual vi8ii from a (kKtor. lircr11w and a w)lic¢ urriirr io enhancc the ¢hildrL'n'% und¥rslaiiding
uix>ui pLxJpl¥ Mh(I hvlp us. In Dircmbcr th¢ childY¢n enjvy¢d l¢Jts ofchrfqmas tiaiviiiL% inLludin8 # Christma% und u
,11 vi5i( Irorn l.'aih¢Y Chrisim
PIPPIN PLAYCROUP TRUSTEES, REPORT FOR TIIE YEAR EPJDED JI AUGUST 2025 riNANCIAI. REVIEII, Priiicipal furtding sourees 'I'ilniUTr fuiiLlinb is piuN Idl'd through feegpBid by the parenL% of the chilthn allcnd the pre4chool. L'Lniral Bedlords'hire wuncil also wividE tunding in resrrti of eli¥ible childrell LX)vered undcr a Govcrnmcrtl chlldixrc Pippin PluygtOUP 15 also provided ii'ith the u5¢ of a blIdIng Iiiih h1¥h Lv proi'id¢ its s¢n'iccs Lhe communily. 'h1h 15 provided by Centyal IlLf0rdshir¢ Council and i5mgnasLYJ by the pr&lMMJl manoger and ¢xiJnmittee. Reserv¢s pollcy Ai ihr rLPOrting dulc. PlppSn Play8roup held * remricI fvnd LTrfo60.(KMY {2024- £2(A).{). I'his liind 1% held Sl'pILlY as ¢oniin8¢ncy stture an l¢rnative premi5¢5 if reqUirj. to ¢oniinu¢ to dclivLr the ¢JpabiliiiL's ol-the l)laysch(x)l. Coln2 Concern 'I'hL I ru%tLL% hdVL i011red the gbility of thc Chgrily cOntinU¢ &8 a goinm LX)niYm. l)uL' io ihe hugc wnount tteed ts) havL air Lwdiiioning inAalled in¢LTr Pippin. M'e arc siill fund raising. fvrtunallly. thi% ycar It wa% niii hiit thL PTLVIOUS yLr Jnd i¥¢ mtha¥LYJ i¥iih fans in ull thc nx)ms. Wc rfill ivould likc L(> insiull siTrmL QIT
ndiLionin¥ as the lythr i5 su unpr¢diciabl¢ Jnd (k) noi ii'Jni havc clo ihc bdiin8 in ihe I'uiurc. Flll'liRF. PI.AYS in¥L the carprts hard flThrrin8 not ya Ixn Ocamnplishcd we M'ill ci)ntinuL IL? n115L fund% l(>r Ih5S piY)IL h()IvLrycr we ure lonmIrn(1Thg on fund fuT # largr arvarniu5 for ihe oulsidc pla>8Tound. ThL' Irim irail tslrLudy in p}L Isill bc corning ti) Ihc ¥nd ol- its lif¢ over thc 'xl li s) il'c iivuld like repla¢¢ li 14'iih appuruiu% ththi inLludL d slidc. Ilimbing und J littlL risky plu).. 'lThe ouL%id¢ %hcds are aly) eomin8 ui th¢ ¢nd of their lif¢ 4vwJ will need Yepling nexl year. glon8 with Some ¢upbL?ar(1s in lh¥ 51ainvcll. or Ihc Lhildrcn's 1¢grnin8. wc would like kn impl¢m¢nl a iniiiaiive ¢allryJ Wlllcomm. this nLlI' pro8ramme is abLiut supp(irtin8 IhL ihildrL'n Mith th¥ir unJ¢r%widin8. W¢ M'ill Introdu rw tra$¢5 for the ¢hildrL'n LU l¥arn und undLrstund. such us'.'bccause'.'l&si tsnd lir¥('.'bchind. in Iwnt, STRIIC.TURE. COVERNANCE AND MANACEMLNT Gov¢rnlng dotument 'lTh¢ ch9rity 15 con¢wlled by ILS sovunin8 do¢um¢nL a dLrd ol'lru5t and COMlIvie5 an unin(¥)JTX)rad choriiy. Governonce #nd Mangtment l)ay day i'unnin8 ol'thL LrItY'S acti¥i¢ies is &lrBod b)" the Tw5eS Lo ihc pr¢-scIKx>I mana8LY. Risk m¥rtAgemenl 'I'hc "I rusteL5 hale a duty to ideniify orwj rEview the ri5k5 whiGh thc Chtirity 15 ensure appTOPri8Lc Lxintn)I r¥ in pl lo providc r¢)4Trnable assurdnrr 98ain5l linud atKI ertYTrr 'I'hL Charity reliLS on u)nsi51eni intakc olchildT¢n 2- 4 y¢ats ol-age kn aitriid thL pr5bhiN)I. 'Ilie Chdrily tli¢rLfc?r¢ lics on go1 and consistcni birth ratc5 iyithin thc B¢dford5hirc atca maintwn the childrLn int3k4 olwhich rK) i55u0 hus arisen in the past or imrnediatL future. REFERFNCE AND ADMINISTRrtTIVE DETAILS Regi$ttred ChaTlty numb¢r 1112¥855
PIPPIN PLAYGROUP TRUSTEES, REPORT FOR TIIE YEAR ENDED31 AUGUST 2025 Principal address Bultcirup Road CJ5 4PTr Trustees M.4 L Farrell IrL.%i8ncd 14.111.20251 M Ramdhian IresignLx4 14.1020251 Ms 1. l.rc¢stun¢ Ms M Ilutier%%orth (Tesigncd 14.1(1.20251 M% S Niii'tx)rt Ir¥5ikinLd 14.10.20251 Ms (' l.E)uniJin Irl'sibnCd 14.10.20251 Mcl)(inald l)ayne lar4x)inted X.l(1.2a241 M.% I VdlLnlinL (appointed 14.111 ?ts251 M% L I liLkLy luprK>intL'd 14.10.20251 I'¢tli)M' lupp)iniLd 14.10.2V251 Indtp¢ndent Exthmlner C'hJrtLrLYJ LiTiifiLd Aonnts and (.'hdrtcrcd I'&x Advisers 7.11 ljtsrtmill l.an¢ ILrilordyhire 8115 IDI Approved by order ol'ihe tM)ard of ITUSICCS on 3 June 2026 and signcd on its t&thalf by.. // oz, M MLIn[d Payn¢-'I Pogc 4
INDEPENDEf4T EXAMINER'S REPORTTOTHE TRUSTEESOF PIPPIN PLAYGROUP Independent examiner's report to the irustee5 of Pippin Playgroup I rcport In ilK' Lharity tTUSt¢cs on my cxamifiaiion ul. the aL(x)ullLs of Pl1n Playgruup ith¢ Tnjsti for thc yL8r end 31 August 2025. RtSPQ115ibilities and b¥sis of rewbrt As ihL Lharilj Iru%lLLI ol. the I'rusi )'OU llTe restxbnsible for the rnralion vf thc allnts in accordanc¢ i¥iih the quircmen15 ofihe Charili¢s Act 2011 ithc Actr). I report in rc5pc¢I ol'my ¢xamiDalion of the Twusl'$ aceounls caTrscd oul ury&r ScdLon 145 nf the Ac¢ and in carrying out my Lluminotion I have lolloiied all an)licable Diretiions given b>. IhL Charii) Coinmission undcr Seciion 14515Xbl ()l-th¢ ACL Independent ex%miner'$ 51atement SinLi Jour iharil>'% grD4% inLÉ)rne £250.tMY) yow ¢xJmincr be a member ora lislcd Md). I c()nJlrm thui 5 tini 4ualiliLd to unJL'rtakL the examination trwu5e l om a membrr of thc Aswation of Ch9rter L¢rtili A¢Ly)Unil4. whi¢h is vn¢ ol'ihi listcd IKKiics. I havL compleiLxl my e%inlin. l LX)r)fimi thai rK> maicrial mauets have m¢ u) my att¥miiun in connc¢iion ivith thc Lxaminaiion givin me LUUSC io iK.lievc Ihai in un) maLcri(il r¢stKrl.' acci)unling records Ivcre not kepl in rcsr¢d ofthe lTu as rcquirnl b) SLwon 130 of thc Aci: or IhL aL'(x)uni% (Jo nut w'ith ¢hose TLrords'. or the aL¢ounLS (k) noi c(Imply wilh thL' Jppliublc rLyuircm¢n15 con(rnin8 th¢ li)m and LThieni ol-acwunt% SL't (IUL in thc ChoriliL4 IAcc<)unLS Jnd RL)xxt¥l RLbulaiiuns 21)08 1?Iher thun an>. rc4uirLYThcn¢ ihat thl gcLxiun¢s givc a Iru¢ und f1r viLv M'hi¢h is not a me0Th$llraI & wiofan irthrthd¢nt cmmination. S hovL no iortcern5 and hJv¢ wm¢ acrw rn L)ih¢r mtsiicr5 in cOncLIn ivith th¢ examino¢ion which ottLftion SId bL' draiw ID thi4 retK>rt in order Ln¥ble a PTgrAr und¢rstandit¥ of the acLwunts rcachcd. Allunso l)el 11&s% Jones Flunt & K¢clings chdrtlrl CLrtilicd ALcounwnLS ONJ ChurterLxl'l'&N AdlSE*S 7_¥ 1Tr(irtrnill Lan¢ I1¢rt1(7rd5hirL' SCJ5 It)J 5 JunE 202() Page 5
PIPPIN PLAYGROUP STATEMENTOF FIIYANCIAL AcfiviTIES FOR THE YEAR ENDED 31 AUGL'ST2025 2025 Total fund5 2024 'rotal UnrestriaLul lund R¢TiLled No INC.OMF. AND ENDOWMENTS FROM ChHriiable uctlwliics 262.V7 J71,7(K) 295.869 CL)un¢il tundin8 371.71JO 4.257 ()IhLr tradin {LIvilI¢S IniL%tmLn( inwmL 5.408 Total 639h90 639ffj90 611.290 EXPENDITIIRE ON C.hJrltble ctivi¢ies Lhuriiuble aL4iVIUC5 ()4.gX6 101.754 101,754 521.36 iJll'Lx)slS 570,797 610.354 TotAI 672S51 NET INC.OMEIIEXPENDITURE 132J61) 132061) 15.11641 RECONCILIATIOP4 OF FLINDS 873 347,280 352.344 TOTAL FUNDS CARRIED FORWARD 2611,000 314,419 347.2811 LONTINIIING OPFRATIONS All inLumL L.nl1UrL hd% Jrisen from coniinuin8 &iiVIU¢& The n0tr5 fom pan of th¢ financiy4l51al¢Trts Page 6
PIPPIN PLAYGROUP BALAN(:L SHF.ET 31 AUGUST 2025 2025 Totsl funds 2024 unStrIded rund Rcstriaul lunds N( FIXED ASSETS .1 angiiblL 15267 15261 6.803 CIIRRENT ASSEI'S I)LMc)I Cash UL bank 12 19A91 19,491 J18,46J 57.560 29l).657 260.1100 I60,0 357.217 CREDITORS Ami)unis fulling duL within on¢ J¢ar 13 1388021 {38JOII 116.7401 NET CLIRRENT ASSETS 39.152 3411.477 TOTALASSETS LE55 CURRLNT LIABILITIES 54.419 260,000 314,419 347.280 .Y.419 260,000 314A19 -147.280 FUNDS IlnrLsiriLt¥J funds ItL4lri¢iLxl liinds 14 $4A19 160,000 87280 260.IXJO 'roTAL FIINDS 314,419 347.28U 'I'hL finanLiul 4taicments W¢ apprvvd by th¢ PA)8rd ofTTuses llrtd authorised for issue on 5 June 2026 and iverc signcd on its behall'by: M Mclknnald lknyne- Tru5¢ee 'lThc nos forni part ofth¢5¢ fLtldnLial Page 7
PIPPIN PLAYGROUP CASH FLOW STATEMENT FOR THtr. I'EAR EINDEDJI AUCUST2025 2025 2024 Notes CAsh flows from OP¢fAting Attivltks Cush gencrnicd t'rom Okyralitsns 32.936 126.4691 Net Lash PT(?vidLd by/lu5LYI inl (wdiinB tsctivilies 32.9J6 126.464Tr1 c11 flows from investing aetivitles purcha i)I'iangiblL lixcd ass InLcrc%t rLLeivcd 114.175 45 15.9341 Nit cash used in inve5tlft8 activiiie5 114.1301 Chnge in eish ¢A5h equlvaltnts In ih¢ rriiorlinR period C*h eash tqUiVY41cnlJ at the beglnning of the rei)ortbng period 132J971 18806 299,&47 332.054 Ch #nd cA5h eq¥lvalent$ at the end of ihe reiTrortlDo period 31&463 2YY.CI57 The form pArtofth¢se fJn¥naal sthtcments Page 8
PIPPIN PLAYGROUP NOTESTO THE CASII FLOW STATEMENT FOR THF, YEAR ENDED 31 AUCUST 2112$ RECONCILIATION OF NET EXPENDITURE TO NETCASH FLOW FROM OPERATING ACTIVITIES 20L4 2Q24 Net exp£ndltur¢ for the r¢portiThg period las per the St*temtttt of FinancLAI Af ilvitiesl Adjustm¢Dts for. l)eprLiiaiion Lharg IntLrtsi rLxeivLd I)Lir¢&{lnlr¢&S¢} in debtors IncTLW¢ in crttliioT5 {32J611 15.()641 5,711 3,135 38.069 22,062 132.4211 7,887 Net ¢x8h prnvld¢d byllu8¢d inl operati0115 32.936 126.4691 ANALYSIS OF CHANGES IN NET FUNDS Ai 1.9.24 Cash tjow At 31A.21 r4et ¢A5h Cash ai nk 299,657 18,806 J18.46J 299,&$7 18806 3iflA63 Tv¢81 299ffj17 183116 318,463 The not¢5 fomi part ofihc5¢ financial sialrynenL8 Pagr 9
PIPPITrJ PLAYGROVP NOTES TOTHE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 ALGUST 202$ ACCOUNTING POLICIES Bas1& ofpr¢p#ring the fin4heig1 $12tements I'hL lindnuial stalLmcnts ol- the L'hJrit). iihich 15 a publiL benLlil cntily undcr blts 10? h2Ire bccn prL,[l iii acLLIrdnLx ilith thL Churilics SORP IFRS 102) 'Aceountin8 R¢w>rtins bN. Lharilies: SiaiL'mcni ()r Rec(ImmendLMJ PrtsctieL applicablL tv Lharilics Prering their acLwnts in Kthr(LknL¢ ivith thc finan¢ial Reporting %idndurd applicablL in the IIK and Rlpublir of Ireland 11.'RS 1021 lelTwii%e l January 2019}'. financial Il¢y>nin8 8Ldnd#rd 102 '1'he l.'inancial Re¥x)rting Slandd oppl1rbl¢ in the UK and Republic ol. Ircland and thL ChoriliLs Act 2(11 i.'fhL linuniial stsicmcrtis huTr¢ E¢¢n prLI)arcd undLY Ihi his1vri1 ¢osi con%'tiOn. Thc pltatIOn currenLy ofihr financi•l is th¢ stcrlin81£1. Slgnin¢ani lud2emenis estlmgilon untertolnty 'I'hL prLP41raiiiin ill. IhL linuniial %iatLYn¢n15 rLquirLTh manag¢mcni w makc.juds¢m¢nL¥ clMa1¥% and asqumpiiiin thal ulleci ¢h¢ amounL% reportLd for &s5¢ and liabiliiies as gl thL balwicc shL%i dui¢ and thc umount% rerrt)flLd lor rcvLnuLs und L¥fKTLSC5 durin¥ ihc )'ear. Ilts%%cv¢r. lh¢ nUre of e&ima1i( muns thai ULiual uul¥oii)cs ¢ciuld diller Iri)m thvse L81imatcs. In the 'l'rusiees' opinion ther¢ 81¢ no significant judg¢mcnts or key rCL5 of Ésiinialion uncL'rtuiniy. Flnlnclal Instrument I'h¢ Lhuriij i)nl> Ln(Irs into tlL fingrtcial insuvmcnLs result in the rawnilion of financial u%%¢ls liabilitic lik¥ iradi ond oihcr debiiiys and crcdil(bT& I$ fIn bHnks and other third nIc& loans in rclotuj purtiLb #ttd In¥L%mrni¥ in non-pui¢able tsrdinary shans. l.inunLiuI &%scts Ihai arL' meusurtyl a¢ c05t and umortis¢d arc 8¢ th¢ Lnd of ch renin4 [riCKl for (Ibj¢ctii'c LvidLni¥ ul. impaim¢ni. 11-objLYlii'e L&i&.nLX vf impoimicni is l¢)und. an imp8irmcni loss 1% rLLU?gni4cd in lh¢ l>rolii Und l.¢)$5 Aiwurbl. l.inuncial and lithjililics aTC Otf5La ond ih¢ nLX annI rLWL in thL Balwic¢ Sheel ii'hLn IhLrL' 14 an cnli)rcLabl¢ right SL thc rLOlsed gmounts and therc is sn Inti( seiile i)n a nLll basis ur iv Tll¥C ihc and sLiIIL the liJbilit) simulianLxTru%IJ. Ineomt All InLiimL Ib rewi5ed in th¢ SthiLYn¢ni of i-'inJncial AL1iNLIi¢5 once ihe Chariiy has Lnliilvmmt to thL Sunds. il is prObIL th ihc incomc will IK. rix%ivuJ and the wttouni mured reliably. Expenditure l.idbilili¥& Lm)gnIsed as cxpenditure as won as there 15 1 legal or cOnnliVe obli8aLion c4)mmitiing ihc charity iu ihlli EXsKndiiurv. li 15 pr(Ibabl¢ that a transf¢r ofec(HM)mic trtDeliLS ivill rcquircd In lIlLrnLL (Ind tliL illi)vuni i)I' the libliglI1)n can mrdsufLNI r¥liably. l..xp¢ndilur¢ is accounLcd for on an accruyls bJsi5 and hds tKcn Lld44iliLd undir headings ihat a88rL%aie &?11 Te1alL ihe calL%vri. Whtr¢ ¢x)$15 cannot bc di1]). a(tribud lo paniLular hcading% thLy havr ken allo¢aied kn 1VItieS0n a bl$COnsIen[ Ivith the of M)U¢S. Tnglblc tlxed assets DepreLialion is PTovi¢kni ai th¢ following wnual ralc5 onkrts) wriie off ¢xh OSL over its tImLed u5¢ful lite. Fixtur& SLnd fittings Cornputly INULprnent 33% on ¢i)si 33% c051 Taxation 'I'hL' chJritJ 15exempi frorn on Laritsble aLxivitie& Fund J¢eounting linrc¥(riLILd fuTKi5 Lwn be LLscd in a¢u)rdarKe iyith tk charitsbl¢ objeciives at thc discTaion orth¢ lnLe£S. Page 10 coniinved...
PIPPIN PLAYGROUP OTES TO THE FINAf*CIAL STATEMENTS- eontinued FOR THE YEAR ENDED31 AUGUST202S ACCOUNI TING POLICIES- tontivutd Fund #eeounting R¢%triLted lunds Lan onl). be used for rArti¢ular reSthcd Wr5$ i¥iihin th¢ objew of th¢ charity. Rc51riCtion5 arise when speeilied by the &JtM)r or whcn funds arc raiscd ftsr JMrti¢ular rcsthctcd pun)osts. Further ¢xplanlllion of the natL5re and purw ofeath fund 15 includ¢d in noie5 ¢0 the tiriort¢ial sta¢emcnts. Penslon tosts and other post-rt¢lrem¢o1 bencfits Thc ehJrity vpernic5 a d¢lincd ninbUL1(n txtlsion schemc. Conlributians pyable the charily's wsion schLmc arc rhargd to the Staiemeni ol'binancial Aciii'iiie5 in ihc i%'hiLh they rclaie. OTHER TRADING ACTIVITIES 2025 2024 l.undruisin8 evenls 4.257 INVES'fMb.NT INCOME 2U24 DerK)Sii ULLX)uni inter¢st INCOME FROM CHARITABLE AC.TIVITIES 20LI 2024 Aclivilv Par¢nts' wntribullons Council fundins Jrcnls, con1nlIOnS undin 262.V7 371,71K 2£)5.8f?g 634,237 (1117.027 CIIAkl'fABLF. ACTIVITIES COSTS )4is Is noti (?) Lharitablc activiiies 101.754 Page 11 continu¢d...
pippiri PLAYGROUP NOTESTO THE FINANCIAL STATEMENTS- tontiTrutd FOR TIIE YEAR ENDED 31 AUGUST 2025 SUPPORT COSTS Inlonnaiion thnlI()gY manag¢ml Charithbli aLlivitic5 21.774 216 Govemance costS' xpLndiLurc lotals Chariiable aciivitics 53.478 13.7113 TRUSTEES, REMVNERATION AND BENETrI'I'S 'I'hLrL iYerL n() trn%t¢¢s' rcMunlIOTr w INh¢r bthcfits for thc yew endwj JI Au8USt 2025 Th)r for the yr Cndj 31 Augusi 2024. 'TrLkSttts expenstj I'hcrc were no ¢XPLnx3 paid for thc y¢or rndcd 31 Au8u& 2025 forthe year ended 31 Au8us121124. STAFF COS'TS 2025 2024 WcigL'S and 4alarie i)Lial seLurily co¥lS ()thcr nSIon ¢osts 41.S149 38020 14J39 471.261 12.70 517.222 'I'h¢ averu8c monthly numberofemploy¢es JurinB the year ivasas fo]Iow5: lois 29 2024 29 siufy N(1 wnpluyLf5 rEKLiv¢d L)uments in Gxctss of £60.{. StoJl'Lo%ts alw include £1.656121)24- £2.9301 fijr unifomis and £1.63112024_ £12161 lor stsff trainin Pag¢ 12 Lwniinua...
PIPPIN PLAYGROUP +OTESTO THE FINANC.IAL STATEMENTS- tontinvd FOR THE YEAR ENDED31 plUGUST 2025 COMPARATIVES FOR THE STATEMENTOF FINANCIAL ACI"IV5TIES Unrestric{ rund R¢strici¢xl INCOIIE AND ENDOWMENTS FROM ChariiAbie iotivities LuunLLI lundin 295.869 295.11(>9 ()Ihcr irndin¥ aaivi(ICS InvLStmeni inLxJme 4.257 4.257 611.290 611.290 TotAI kXPENDITL.RE ON Charilftblc Aotivilies 94.Y86 11-cos15 521J68 521.368 Total 616.354 61fi.-154 r4L'I' INCOMFIIEXPF.NDITUREI 15.0641 15.0641 RECONCILIATION OF FUNDS .1 c)liil lunLl% bnIUhl li)r¥i'ar 92.344 260.(KM) 352.344 TOTAL FUNDSCARRIED frORWARD 117.280 260.(M)O 747.21111 io. GOVERNANCE COSTS (i()veman¢¢ ¢ost5 in¢ludty'. 2024 IndLFndeni LxamineVs rcmunerJtion Inde[n(kn¢ LxDmin¢Ps Tcmyn¢Yotion forother servi 720 7.170 7211 5.640 Page 13 conlinued..
PIPPIN PLAYGROUP NOTESTO THE FINANCIAL STATEMENTS- contirttted FOR THE YEAR EIYDED 31 AUGUST 2025 TAiYCIBLE FIXED ASSETS Fixlures 2nd rittings Compuwr equiwient COST At I8LpILmEKr 2(J24 Additions 62.119 8JI16 AI 31 Au8usI 2025 51 J73 24.921 76.294 DEPRECIATION At I S¥p1¢inr 2024 Lharsc li>r J'ear 39.148 2.965 16,168 2.746 Al 31 Augusi 2025 42,113 18.914 61.027 NET BOOK VALUE At 31 Augu5121125 9260 6007 At 31 Au8YSt 2024 737 i.¥OJ 12. DEB'foRS: AMOLNTS FALLING DUL WII'HIN ONE YF.AR 20L4 2024 .1 rudc debiors Prt'P%Lym¥nts 5(1.730 1130 996 19.491 57.5frAI IJ, CREDITORS.. AMOUWTS FALLING DUE WITHIN ONF. YF.AR 21124 I'rade ¢rcdiior$ Spiiul sccuriiy and other t&K Olhirrr¢dlrs and a¢¢Nals 8ffj70 10267 19NTr.S 11.040 8.700 38,801 10.740 Pa8c 14 continued...
PIPPIN PLAYCROUP NOTES TO THF. FINANC.IAL STATEMENTS- tontied roR THE YEAR ENDED31 AIIGUST 2024 14. MOVEMENT IN FUNDS moverneni in lunds Ai 31.X.25 Ai 1.924 Unre$irlcted fund5 CiLneral fu] 873KI Re5trict¢d funds Pft)PLrtJ fund RLsUUfLL fund LSD,OIK 10,000 260.(MIO 260,1) I'OTAI, FUNDS 3472811 132,8611 314,419 movcmffli in lunds, iDclu¢Jcd in the atK)ve are as fd10. Inc(xnin8 rc5()ur Re40ur3 Mov¢YMi'nL in lunds Unre5trle¢¢d funds ILlr] I'unJ 639,690 {672 SSI I 132J611 TOTAL FUNDS 9.690 1672.4511 132.8611 CompaThilvu for movement In funds Nd movenicni in lund5 At 31.11.24 At 1.923 Unrestricted funds CiLllLral lurt 92.344 (5.0641 87.280 Restricted lunds l¥i)pLrt)' liind Re50ur¢e5 fund 250.(KX) 10.(KM) 25.K> i(i.000 260.(K)O 2011.(KKI TOTAL FUNDS J51344 15.(KAI 147.280 Page 15 LX)ntinucd...
PIPPIN PLAYGROUP NOTESTO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2025 14. MOVEMENT IN FUNDS- continued Curnpardiivc nta movemlml in fund& iTKludcd in th¢ atx)ve are a5 follow Incoming Rcs()unxs M()vemcnl in lund5 llnTYStrlCt fvnds 0112(A) 1616J541 15.0641 TOTAL FUNDS 611.290 1616,3MI 15.0641 A Cur.n1 ycar 12 months and priorycw 12 mtsnih5 LThibined fK)Sil1f is &$ follo Nct moi'¥iiiLni in fund Ai 31.8.23 Al l.Y.23 Unr¢$tritted fundg CJLn¢TuI lund 92.344 {37.9231 54.419 Restricted l)riipLYly I'und fund 250.(XK) 10.(XK) 250.(K)O 111.i)00 2t10.N) 26U.(100 TOTAL FIINDS 352.344 {37.92SI 314.419 A currcni y¢or 12 month¥ 4knd prior ycar 12 monih5 )mbIned movcmenl in fuNl& inclu(kd in the ah)vc arL & Inc(m)ing re5x>ufLts R¢souTCC5 CXPLndLxt Movcmcni Ilnre5tri¢ted funds (5Cra1 tund 1.250.980 11288.9051 137.9251 TOTAL Fuf4DS 1250.980 11.2811.9(151 137.9251 Pag¢ 16 continud...
PIPPIN PLAYGROUP NOTESTO THE FINANCIAL STATEMENTS- tontinwd FOR THE YEAR ENDED 31 AUGUST 2025 Is. E[PLoYEE BENEFIT OBLIGATIONS "I'he Charily {jrat¢s an auio-wrolmLmi pcnsion %hcme for the iKnefLt of its employees. During the >'ear. thc Charily Lontributcd £14.33(J 12024_ 112,7081. 16. RELATED PARTY DISCLOSURES 'I'hLrL ilere no relaicd pam. tran%105 fDr the year cnthd 31 August 2025. ULTIMATE COWTROI.LING PARTY 17. "rh¢ charity is wntn)Iled by ihc tr¢5. Page 17
PIPPIN PLAYGROUP DETAILED STATEMEN"TOF FINANCIAL ACTIVITIES FOR THE YEAR ENDED31 Aucusf2024 2025 2024 INCOME AND ENDOWMF.NTS Other trnding artLVitie5 l.undri& ising ¥vcn 4.257 Inve511nciit Intorne l)LViI.s11 ILl)Uni inlL'rL%t ChATitnbk activltits ParLnis' Li)ntributiuns Fundin¥ 262.537 371.700 293.¥69 634,237 607.U?7 Total itheomlng rtsources 639,690 611,290 EXPENDITURE 5IS149 38,020 14J39 471.261 33253 P¥rt%iuns 2.l)30 1.210 n'irnining 570.797 521.36¥ Support Costs MaDIRement 'i)E)d and drink 'Ii)ys und btK)ks I'¢lL'phon¥ l)iiNla8c and s¢ati()nery Adi'crtising Surtdries -1 ¢xSeS 8.89() 1.651 1.496 6,8JO 2.109 3,731 326 454 66 958 241 21.774 19.9811 FlnAllte ljaiik ¥hiif8¢ 216 217 Inform¥tlon technol WL4)%itC solti4?re Compulir L'quipmcn¢ 9.837 2.746 6.682 12383 7.716 This rA8C (k*s txji rom ofthc stolutsNJ fLrtanc1 5Wcmthts Pa8c 18
PIPPIN PLA YCROIIP DETAILED STATFMENTOF FINANCIAL ACTIVITIES FOR THE YEAR ENDED31 AUGusf2025 2025 2024 Informgtion technology Proi)erty ¢Ap¢nditur¢ 15.097 Libjhi and heat Repairs, equipmcni and reurCeS Insurancc. li¢ence5 and SLibscripiÉons l)LprL'ci&LllOti ol-jixiurcs littin8S 17,479 8.083 15.187 6.761 53378 50,970 Governance ¢0sts l.Lbal and priilis%lonal ftt Exdminv¢% ru'munerution Accountancy 9.743 7211 5.64 720 7,170 IJ,703 16.103 '] otul rLwur¥¥s e.XF¢ndoJ 67LS41 616.354 Net expendltyre 32,861) 15.0641 "Ihis we ¢kn5 rK)i forn) pth ofthr 5WUW fLnarKiai sthicmfmts Pag¢ 19