REGISTERED CHARrrY NUMBER: 1028924 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 FOR ST MARYS UNDER FIVES PLAYGROUP Blue Rocket Accounting Accountants and Tax Advisers 8 Twisleton Court Priory Hill Dartford Kent DA12EN
ST MARYS UNDER FIVES PLAYGROUP CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY2025 Page Report of the Trustees Independent Examlnerfs Report Statement of Flnanclal Actlvltles Balance Sheet Notes to the Flnanclal Statements 6 to 10 Detalled Statement of Flnanclal Actlvltleg 11
ST MARYS UNDER FIVES PLAYGROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 The trustees present thelr report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportlng Standard appllcable In the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTMTIES Objectives and alms In setting the objectives and planning the activities, the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit and In particular to Its supplementary public benefit guidance on advancing education and on fee-charging. The objects fOrICh the charity is established are:_ To enhance the development and education of chlldren prfmarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by. a) offering appropriate play, education and care facilities. family leaming 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 offer opportunitles for all chlldren ateVer their race. culture, religion. means of abilty, b) encouraging the study of such needs of children and their families, and promoting public interest in and recognltlon of such needs in the local areas; c) Instigaung and adherlng to and furtherfng the aims and objects of the Pre-school Leaming Alliance. ACHIEVEMEKf AND PERFORMANCE Review of Actlvltles and Achlevements During the year the charty received grants totalling £126,378 (2024 - £133,728) from Kent County Council in respect of it's core actNty, together with fee income from parents amounting to £18,607 (2024 - £23.537) and other income from fundraising. interest, donations and further income totalling £Nil (2024 £3). Expenditure on core fvnd acbvities amounted to £146.764 (2024 - £150.034) which was mainly attrlbutable to salaries paid to staff and rent of premises. A further £32,629 (2024 - £32,629) was incurred on restricted fund activities. There was a deficit for the year of £34,408 (2024 deficit £25,395). STRUCTURE, GOVERNANCE AND MANAGEMENT Govemlng document The charity is controlled by its goveming document, a deed of trust and constitutes an unincorporated charity. Organlsatlonal structure The policy and general management of the charity is directed by it's Management Committee, as set out in the constitution dated 18th October 1993 (and amended on 15th October 2008). The Committee comprises the chairperson, treasurer and secretary and at least two other committee mernbers. 600/0 of the committee must Include parents of children at the school. Committee members are elected at the AGM and serve for 1 year (and for a maximum of 10 years) and are re-elected each year. REFERENCE AND ADMINISTRATIVE DEfAILS Reglsterod Charlty number 1028924 Prfnclpal address The Recreation Ground Off London Road Stone Kent DA9 9DQ Page 1
ST MARYS UNDER FIVES PLAYGROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 Tnte0$ S Fikri (resigned 1411012025) D Sokan Trustee (resigned 1411012025) M Paris (appolnted 1011212024) (reslgned 1411012025) J Lucas (8ppointed 10112r2024) (signed 1411012025) P Phanny (appointed 10112r2024) (resigned 1411 or2025) A GKlei (appointed 1411 or2025) Dr O Adeleye (appolnted 1411012025) P Love (appointed 14110r2025) E Richards (appointed 14110r2025) E Ibrahim (appointed 1411 or2025) Indep•ndent Examlner Blue Rod(et Accounting Accountants and Tax Admsers 8 Twisleton Court Priory Hill Dartford Kent DA12EN RESERVES Reserves for the core fund we maintslned at a level to provide sufficient funds to meet day to day costs aTh after tsking into a(%ount contingerKies and future commiknen Approved by order of the board of trustees on ...... and signed M its behalf by. A Gi(lei - Trustee Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST MARY'S UNDER FIVES PLAYGROUP Independent •xamln•rfs r•port to th• trust••g of St Marf• Und•r Flv•s Playgroup I rep to the charity trustees on my exarninatiM of the accounts of St MaS Under Fives Playgroup (the Trust) for the year eThJed 31 July 2025. Rosponslbllltl•s and basls of report As the charity trustees of the Trust you are responsible for the preparation of the 8cccxmts n aCdance with the requirements of the Charities Act 2011 (e Acr). I rep(xt In respect of my examhiation of the Trust's accounts carried out under Seclion 145 of the Act and in carrying out my examlnabon I have followed all applicable Directsons given by the Charity Commission under Section 145(5Xb) of the Act. Ind•p•ndent •xamln•rfs stat•m•nt I have completed my exam¥tiOn. I confimi that no material matters have come to my attention In Comection with the examination gmng me cause to believe that in any rn8terial respect accounting records re not kept In respect of the Tnjst as required by Sectlon 130 of the Ac(. or the accounts do not accord with those records; or Ihe accounts do nol comply the applicable requirements conceming the form and content of accoLmts set out In the Charltles (Accounts and Reports) Regulatlons 2008 other than eny requirement that the accounts give a tnje and fair view 1¢h is not a matter considered as part of an dependent examination. I have no concems and have come across no other matters In connectlon the examlnation to which attention should be drawn In this report In order to enable a proper understan(fjng of the accounts to be reached. M Calabrese Blue Rocket AccountirKJ Accountsnts and Tax Advisers 8 Twsleton Court Prfory Hill Dartford Kent DA12EN Date: MAY 2026 Page 3
ST MARYS UNDER FNES PLAYGROUP STATEMEKf OF FINANCIAL A1VrrIEs FOR THE YEAR ENDED 31 JULY 2025 3117125 Totsl funts 31n124 Totsi fvnds UnrestrfCt9 fund Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 126.378 126.378 133,728 Other tradlng activities Investment income 18,607 18,607 23,537 Total 157 268 EXPENDITURE ON Charltable activfties Direct Chatitable Activities 142,941 32.629 175.570 179,284 Other 3,823 3.823 3.379 Total 179.393 182 663 NEf INCOMEI(EXPENDrruRE) (1,779) (32.629) (34.408) (25,395) RECONCIUATION OF FUNDS Total fvnds brought forward 39,166 335,465 374.631 400.026 TOTAL FUNDS CARRIED FORWARD 302.836 340.223 374.631 The notes fom part of these finandal statements Page 4
ST MARYS UNDER FIVES PLAYGROUP BALANCE SHEET 31 JULY 2025 3117125 Total funds 3117124 Total funds Unrestrlcled fund Restrlcted funds Notes FIXED ASSErs Tangible assets 3,960 302,210 306,170 339,376 CURRENT ASSErs Debtors Cash at bank and in hand 12,355 26.690 12,355 27,316 12,355 27 530 626 39,045 626 39,671 39,885 CREDITORS Amounts falling due within one year (5,618) (5,618) (4,630) NEf CURRENT ASSETS 33 427 626 34 053 35,255 TOTAL ASSEfs LESS CURRENT LIABILITIES 37,387 302,836 340.223 374.631 NEf ASSETS 37,387 302,836 340,223 374.631 FUNDS Unrestricted funds Restricted funds 10 37,387 302,836 39.166 335,465 TOTAL FUNDS 340,223 374,631 The financial statements were approved by the Board of Trustees and authorised for issue on 27 May 2026 and were signed on its behalf by: A Gidei - Trustee The notes fonn part of these financial statements Page S
ST MARYS UNDER FNES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YL4R ENDED 31 JULY 2025 ACCOUNTING POUCIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The fmancial statements of the chwlty, whlch 18 a publlc beneflt entty WKlef FRS 102. have been epared In acccdanee with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: ststement of Re¢MerKjed Practice applicable to charities preparlng their accounts In accordance with the Flnan(aal Repng St8nd8rd 8ppIIc8ble kn the UK 8nd Republic of Ire18nd (FRS 102) (effective 1 January 2019),. Flnandal Reportlng Standard 102 The FlnarKlal Reporting Standard applicable In the UK and Republic of Irelarf and the Charities Act 2011. The financHI statements have been prepared under the hlstortsl cost c(ventiOn. INCOME All inc<xne is recognised in the Statement of Financial Actiwties once the charity has entitlement to the funds, tt is probable that the income be received arKI the amount can be measured reliably. EXPENDMJRE Liabilities are recognised as expenditure as soon as there Is a 1 or constructive obfigati ecxnmitting the charity to that experKliture. it Is probable that a transfer of economic benefits vall be required in setdement and the amount of the obligation can be measured reliabty. Expendilure is accounted for on an accruals basis and has been dassified ur)der headirvJs that aggregate all cost related to the category. Where costs cannot be directy attributed to particul headings Ihey have been allocated lo activities on a basis consistent with the use of resources. TANGIBLE FIXED ASSETS Depreciati is provided at the following annual rates in order to lts off each asset over its estimated useftA e. knprovements to sxoperty Equipment S0/• on cost 25Y• on cost FUND ACCOUNTING Unrestricted funds can be used In a(xordance with the charitable Objecti at the discretion of trbe trustees. Restricted funds can orty be used for particular restricted PLrposes wthin the objects of the charity. Restrictions arise when speafd by the donor or th fdS are raised for particular reStrted purposes. Further explanatlon of the nare purpose of each fvnd Is Included kn the notes to the financlal stslements. OTHER TRADING ACTMTIES 3117r25 3117f24 Fees 18,607 23,537 c4ntsnu•Y...
ST MARYS UNDER FIVES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 JULY 2025 INVESTMENT INCOME 3117r25 3117r24 Deposit account Interest TRUSTEES. REMUNERATION AND BENEFITS There were no trustees. MuneratIon or other beneflts for the year ended 31 July 2025 nor for the year ended 31 July 2024. TRUSTEES. EXPENSES There were no trustees, expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024. STAFF COSTS The average monthly number of employees during the year was as follows: 3117r25 3117124 Average number of employees No empbyees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTNITIES Unrestricted fvnd Restrlcted funds Totsl funds INCOME AND ENDOWMENTS FROM Donations and legacies 133,728 133.728 Other trading activities Investment income 23.537 23,537 Total 157,268 157,268 EXPENDITURE ON Charitable actlvities Direct Chatitsble Activities 146,655 32.629 179,284 Other 3,379 Total 150,034 182.663 NET INCOMEI(EXPENDITURE) 7,234 (32,629) (25,395) RECONCIUATION OF FUNDS Total funds brought forward 31.932 368.094 400,026 TOTAL FUNDS CARRIED FORWARD 39.166 335,465 374,631 Page 7 contlnued..
ST MARYS UNDER FIVES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS - contlnuod FOR THE YEAR ENDED 31 JULY 2025 TANGIBLE FIXED ASSETS Improvements property Equlpmenl Totals COST At 1 August 2024 and 31 July 2025 661175 665,880 DEPRECIATION At 1 August 2024 Charge for year 322.036 4,468 147 326,504 33,206 At 31 July 2025 355,095 4.615 359 710 NEf BOOK VALUE At 31 July 2025 306,080 306,170 At 31 July 2024 339.139 237 339 376 DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 31nr25 3117r24 Other debtors 12,355 12,355 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31tTf25 3117r24 Taxation and social security Other creditors 1,320 656 5,618 4.630 10. MOVEMEKf IN FUNDS Net movement in funds At 31nr25 At 118r24 Unrestrlcted funds Core funding 39,166 (1,779) 37,387 Restrlcted funds Kent County Council - Building Grant Kent County Council - EYFS Grant Kent County Council - Professional Development Grant 335,152 304 (32,629) 302,523 335,465 32,629) 302,836 TOTAL FUNDS 374,631 34,408) 340,223 Pag8 8 continued...
ST MARYS UNDER FIVES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS- eontlnued FOR THE YEAR ENDED 31 JULY 2025 10. MOVEMENT IN FUNDS- continued Net movement In funds, included in the above are as follows: Incomlng resources Resources expended Movement In funds Unrestrlcted funds Core funding 144,985 (146,764) (1,779) Restrlcted funds Kent County Council - Building Grant (32,629) (32.629) TOTAL FUNDS 144,985 179,393) 34.408) Comparatlves for movement In funds Net movement In funds At 3117r24 At 11PJ23 Unrnstrlcted funds Core fundlng 31,932 7.234 39,166 Restrlcted funds Kent County Council - Building Grant Kent County Councll - EYFS Grant Kent County Council - Professlonal Development Grant 367,781 304 (32,629) 335,152 304 368,094 32,629) 335,465 TOTAL FUNDS 400,026 25.395) 374.631 Comparatlve net movement In funds, Included In the above are as follows: Incomlng resources Resources expended Movement In funds Unrestrlcted funds Core funding 157,268 (150,034) 7,234 Restrlcted funds Kent County Council - Building Grant (32,629) (32,629) TOTAL FUNDS 157,268 182 663) 25,395) Page 9 continued..
ST MARY'S UNDER FIVES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS . contlnuod FOR THE YEAR ENDED 31 JULY 2025 10. MOVEMENT IN FUNDS- continued A current year 12 months and prfor year 12 months comblned posltlon is 89 followg: Net movernent In fLX)ds At 31rir25 At 118r23 Unr•strlcted funds Core funding 31,932 5,455 37.387 Restrfcted funds Kent County Council - Building Grant Kent County Council - EYFS Grant Kent County Council - Professional Development Grant 367,781 304 (65,258) 302,523 368,094 302,836 TOTAL FUNDS 400.026 59,803) 340.223 A current year 12 months and prior year 12 months combined net movement in funds. induded in the above are as follows: Incomlng Resources expended Movement In funds Unrestricted funds Core funding 302,253 (296,798) 5,455 Restrfcted funds Kent County Council - Building Grant (65,258) (65,258) TOTAL FUNDS 302,253 362.056) 59,803) 11. CONTINGENT LIABILMES According to the temis of the Building Grant Agreement with Kent County Council (KCC). the tharity is liable to refund the full market value to KCC if the property is sold within 20 years from the date of completion of the refurt)ishment and extension. 12. RELATED PARTY DISCLOSURES There were rK> related paty transactions for the year ended 31 July 2025. Page 10
ST MARYS UNDER FIVES PLAYGROUP DEfAILED STATEMENT OF FINANCIAL ACTivmES FOR THE YEAR ENDED 31 JULY 2025 3117r25 Total funds 31n124 Total funds Unrestricted funds Restricted funds INCOME AND ENDOWMENTS Donatlons and legacles KCC - main furKling and additio nal cover 126,378 126,378 133,728 Other tradlng actlvltles Fees 18,607 18.607 23.537 Investment Income Deposit account interest Total Incomlng resources 144,985 144,985 157,268 EXPENDMJRE Charftablo actlvltles Wages Rent Insurance Utilities Telephone Sundries Cleaning and repairs Equipment and book purchases Food Staff unifomis Training Computer expenses Depreciation of tsngible fixed assets 110,229 18,485 3,315 1,852 767 110.229 18,485 3,315 1,852 767 116.242 19.313 1,270 2,916 714 1,041 1.168 2,466 2,497 1.168 2,466 2.497 90 380 273 33,207 441 2,128 153 750 561 33,207 273 5T8 32,629 142,941 32,629 175,570 179,284 Support costs Governance costs Accountancy and legal fees 3,823 3,823 3,379 Totsl resources expended 146,764 32.629 179 393 182,663 Net (expendlturoylncom• 32.629) 1,T19) L L34 408) 25,395) Thls page does rK>t form part of the ststutory finandal statements Page 11