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 fOr￿ICh 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 Tn￿te0$ 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 Ma￿S 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 aC￿dance 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 A￿1VrrIEs FOR THE YEAR ENDED 31 JULY 2025 3117125 Totsl funts 31n124 Totsi fvnds UnrestrfCt￿9 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 accc￿danee 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 Rep￿ng 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 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