2025-03-31-accounts

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Westbrook Little People Playgroup

Charity No. 1029611

Trustee's Report and Unaudited Accounts

31 March 2025

Westbrook Little People Playgroup Trustees Annual Report

The trustee presents their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1029611

Principal Office

Westbrook Hall Tempest Avenue Waterlooville PO7 8NU

Trustee

The following trustee served during the year:

Michelle Traviss Louise Groves Kay Herbert Gemma Cooper Sarah Kendrick

==> picture [298 x 86] intentionally omitted <==

Accountants

SHCA Limited 87 London Road Cowplain Waterlooville PO8 8XB

OBJECTIVES AND ACTIVITIES

To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children using the EYFS (Early Years Foundation Stage).

To provide a nurturing, safe, and stimulating preschool environment that supports the holistic development of young children—fostering their cognitive, social, emotional, and physical growth—through play-based learning, age-appropriate curriculum, and meaningful teacher-child interactions, while also building strong partnerships with families and the community.

The trustees has had regard to the Charity Commission’s guidance on public benefit in managing the activities of the charity.

ACHIEVEMENTS AND PERFORMANCE

Page 1

Westbrook Little People Playgroup Trustees Annual Report

Westbrook Little People aim to provide a warm, inclusive, and stimulating early learning environment where every child is valued and supported. We are committed to delivering high-quality care and education through our team of well-qualified, enthusiastic, and dedicated staff. Our goal is to meet each child's individual needs, ensuring they receive the very best start in life. Being a charity pre-school, we often rely on fundraising events to help support us to buy additional equipment and resources that are required to assist the children’s development needs.

FINANCIAL REVIEW

Westbrook Little People has had a good financial year. We have ended the year in profit. We feel hopeful that the profit will support us in the next financial year with the increase in wages and with another increase in hall rent. The profitable success this year is due to a huge increase in children, we hope that our plans will help keep us thriving.

PLANS FOR FUTURE PERIODS

We plan to ensure we are financially viable so that we can continue to provide a great education to the children in our community.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity has a standard registration with a governing document being a scheme of the charity commission dated 2nd August 2016

The methods adopted for the recruitment and appointment of new trustees is from parents of the children attending the preschool

The trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed

Michelle Traviss Trustee 19 September 2025

Page 2

Westbrook Little People Playgroup Independent Examiners Report

Independent Examiner's Report to the trustee of Westbrook Little People Playgroup

I report to the trustees on my examination of the financial statements of Westbrook Little People Playgroup for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Stuart Hoare ICAEW SHCA Limited 87 London Road Cowplain Waterlooville

PO8 8XB 19 September 2025

Page 3

Westbrook Little People Playgroup Statement of Financial Activities

for the year ended 31 March 2025

Unrestricted funds	Total funds	Total funds
2025	2025	2024
£	£	£

(1)	(1)	-
189,422	189,422	171,680
495	495	254
733	733	636
190,649	190,649	172,570

8,549	8,549	17,483
148,860	148,860	132,097
157,409	157,409	149,580
-	-	-
33,240	33,240	22,990
-	-	-
33,240	33,240	22,990

33,240	33,240	22,990

84,459	84,459	61,469
117,699	117,699	84,459

Page 4

Westbrook Little People Playgroup Balance Sheet

at 31 March 2025

Charity No. 1029611 Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Creditors:Amount falling due within one year 12 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 13 Unrestricted funds 13 General funds Reserves 13 Total funds	2025 £ - 336 120,801 121,137 (3,438) 117,699 117,699 117,699 117,699 117,699 117,699 117,699	2024 £ - - 86,384
		86,384 (1,925)
		84,459 84,459
		84,459
		84,459
		84,459
		84,459
		84,459

Approved by the trustees on 19 September 2025

And signed on their behalf by:

Michelle Traviss Trustee 19 September 2025

Page 5

Westbrook Little People Playgroup Notes to the Accounts

for the year ended 31 March 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 6

Westbrook Little People Playgroup Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Plant and equipment 25% Straight line

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 7

Westbrook Little People Playgroup Notes to the Accounts

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

2 Statement of Financial Activities - prior year

Income and endowments from: Charitable activities Other trading activities Investments Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies 4 Income from charitable activities Child attendance fees	Unrestricted £ (1) (1) Unrestricted £ 189,422 189,422	Unrestricted funds 2024 £ 171,680 254 636 172,570 17,483 132,097 149,580 22,990 22,990 22,990 61,470 84,460 Total 2025 £ (1) (1) Total 2025 £ 189,422 189,422	Total funds 2024 £ 171,680 254 636
			172,570 17,483 132,097
			149,580
			22,990
			22,990
			22,990 61,470
			84,460
			Total 2024 £ -
			-
			Total 2024 £ 171,680
			171,680

Page 8

Westbrook Little People Playgroup Notes to the Accounts

5 Income from other trading activities

Fund raising activities 6 Income from investments Bank account interest 7 Expenditure on charitable activities Expenditure on charitable activities Child attendance fees Governance costs 8 Other expenditure Employee costs Premises costs General administrative costs Legal and professional costs	Unrestricted £ 495 495 Unrestricted £ 733 733 Unrestricted £ 8,549 8,549 Unrestricted £ 122,502 18,860 5,715 1,783 148,860	Total 2025 £ 495 495 Total 2025 £ 733 733 Total 2025 £ 8,549 8,549 Total 2025 £ 122,502 18,860 5,715 1,783 148,860	Total 2024 £ 254
			254
			Total 2024 £ 636
			636
			Total 2024 £ 17,483
			17,483
			Total 2024 £ 116,167 10,555 3,630 1,745
			132,097

Page 9

9 Staff costs 2025 2024 Salaries and wages 115,982 109,799 Social security costs 2,331 2,534 Pension costs 2,172 1,866 120,485 114,199 No employee received emoluments in excess of £60,000. The average monthly number of full time equivalent employees during the year was as follows: 2025 2024 Number Number Direct supervision of children 6 6 6 6 10 Tangible fixed assets Plant and equipment Total £ £ Cost or revaluation At 1 April 2024 6,208 6,208 At 31 March 2025 6,208 6,208 Depreciation and impairment At 1 April 2024 6,208 6,208 At 31 March 2025 6,208 6,208 Net book values At 31 March 2025 - - At 31 March 2024 - - 11 Debtors 2025 2024 £ £ Other debtors 336 - 336 - 12 Creditors: amounts falling due within one year 2025 2024 £ £ Other creditors 433 941 Accruals 3,005 984 3,438 1,925 Westbrook Little People Playgroup Notes to the Accounts	9 Staff costs 2025 2024 Salaries and wages 115,982 109,799 Social security costs 2,331 2,534 Pension costs 2,172 1,866 120,485 114,199 No employee received emoluments in excess of £60,000. The average monthly number of full time equivalent employees during the year was as follows: 2025 2024 Number Number Direct supervision of children 6 6 6 6 10 Tangible fixed assets Plant and equipment Total £ £ Cost or revaluation At 1 April 2024 6,208 6,208 At 31 March 2025 6,208 6,208 Depreciation and impairment At 1 April 2024 6,208 6,208 At 31 March 2025 6,208 6,208 Net book values At 31 March 2025 - - At 31 March 2024 - - 11 Debtors 2025 2024 £ £ Other debtors 336 - 336 - 12 Creditors: amounts falling due within one year 2025 2024 £ £ Other creditors 433 941 Accruals 3,005 984 3,438 1,925 Westbrook Little People Playgroup Notes to the Accounts	9 Staff costs 2025 2024 Salaries and wages 115,982 109,799 Social security costs 2,331 2,534 Pension costs 2,172 1,866 120,485 114,199 No employee received emoluments in excess of £60,000. The average monthly number of full time equivalent employees during the year was as follows: 2025 2024 Number Number Direct supervision of children 6 6 6 6 10 Tangible fixed assets Plant and equipment Total £ £ Cost or revaluation At 1 April 2024 6,208 6,208 At 31 March 2025 6,208 6,208 Depreciation and impairment At 1 April 2024 6,208 6,208 At 31 March 2025 6,208 6,208 Net book values At 31 March 2025 - - At 31 March 2024 - - 11 Debtors 2025 2024 £ £ Other debtors 336 - 336 - 12 Creditors: amounts falling due within one year 2025 2024 £ £ Other creditors 433 941 Accruals 3,005 984 3,438 1,925 Westbrook Little People Playgroup Notes to the Accounts	2024 109,799 2,534 1,866
			114,199
			6
			Total £ 6,208
			6,208
			6,208
			6,208
			-
			-
			2024 £ -
			-
			2024 £ 941
	3,005		984
	3,438		1,925

Page 10

Westbrook Little People Playgroup Notes to the Accounts

13 Movement in funds

Restricted funds: Unrestricted funds: General funds Total funds 14 Analysis of net assets between funds Net current assets 15 Reconciliation of net debt Cash and cash equivalents Net debt	Incoming resources (including other gains/losses ) £ 190,649 190,649 At 1 April 2024 £	Resources expended £ (157,409) (157,409) Unrestricted funds £ 117,699 117,699 Cash flows £	At 31 March 2025 £ 117,699
			117,699
			Total £ 117,699
			117,699
			At 31 March 2025 £
	86,384	34,417	120,801
	86,384 86,384	34,417 34,417	120,801
			120,801

16 Commitments *Operating lease commitments* Annual commitments under non-cancellable operating leases 2025 Land and buildings £ Operating leases with expiry date: *Pension commitments* The pension cost charge to the charity amounted to:	are as follows: 2025 Other £ 2025 £ 2,172	2024 Land and buildings £	2024 Other £ 2024 £ 1,866

Page 11

Westbrook Little People Playgroup Statement of Cash flows for the year ended 31 March 2025

Cash flows from operating activities Net income per Statement of Financial Activities Adjustments for: Dividends, interest and rents from investments Increase in trade and other receivables Increase/(Decrease) in trade and other payables Net cash provided by operating activities Cash flows from investing activities Dividends, interest and rents from investments Net cash from investing activities Net cash from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year	2025 £ 33,240 (733) (336) 1,513 33,684 733 733 - 34,417 86,384 120,801	2024 £ 22,990 (636) - (827)
		21,527 636
		636

		-

		22,163
		64,221
		86,384

Components of cash and cash equivalents
Cash and bank balances	120,801	86,384

	120,801	86,384

Page 12

Westbrook Little People Playgroup Detailed Statement of Financial Activities

for the year ended 31 March 2025

Income and endowments from: Donations and legacies Charitable activities Child attendance fees Other trading activities Fund raising activities Investments Bank account interest Total income and endowments Expenditure on: Charitable activities Child attendance fees Total of expenditure on charitable activities Employee costs Salaries/wages Employer's NIC Pension costs Staff training Staff welfare Premises costs Rent Premises cleaning General administrative costs, including depreciation and amortisation Depreciation of Plant and equipment Bank charges Equipment repairs and maintenance	Unrestricted funds 2025 £ (1) (1) 189,422 189,422 495 495 733 733 190,649 8,549 8,549 8,549 115,982 2,331 2,172 1,943 74 122,502 18,705 155 18,860 - 232 -	Total funds 2025 £ (1) (1) 189,422 189,422 495 495 733 733 190,649 8,549 8,549 8,549 115,982 2,331 2,172 1,943 74 122,502 18,705 155 18,860 - 232 -	Total funds 2024 £ -
			-
			171,680
			171,680
			254
			254
			636
			636
			172,570 17,483
			17,483
			17,483 109,799 2,534 1,866 1,342 626
			116,167
			10,442 113
			10,555
			- 30 117

Page 13

Westbrook Little People Playgroup Detailed Statement of Financial Activities

General insurances Software, IT support and related costs Stationery and printing Sundry expenses Telephone, fax and broadband Legal and professional costs Audit/Independent examination fees Accountancy and bookkeeping Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	2,183 170 309 1,872 949 5,715 1,020 763 1,783 148,860 157,409 - 33,240 33,240 - 33,240 84,459 117,699	2,183 170 309 1,872 949 5,715 1,020 763 1,783 148,860 157,409 - 33,240 33,240 - 33,240 84,459 117,699	1,872 80 310 779 442
			3,630
			984 761
			1,745

			132,097
			149,580 -
			22,990
			22,990 -
			22,990
			61,469
			84,459

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Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47

HM Revenue & Customs

Company Tax Return CT600 (2025) Version 3

for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a 'Notice' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by–box guidance for this form and the supplementary pages.

The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Northern Ireland


Put an ‘X’ in the appropriate box(es) below
5 NI trading activity		6 SME

7 NI employer		8 Special circumstances

About this return


	This is the tax return for the company named above, for the period below

30	from DD/MM/YYYY 35		to DD/MM/YYYY
	01/04/2024	ct2025v1	31/03/2025
	Put an ‘X’ in the appropriate box(es) below

40	A repayment is due for this return period

45	Claim or relief affecting an earlier period

50	Making more than one return for this company now

55	This return contains estimated figures

60	Company part of a group that is not small

65	Notice of disclosable avoidance schemes

	Transfer Pricing

70	Compensating adjustment claimed

75	Company qualifies for SME exemption

For period 01/04/2024 to 31/03/2025

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Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47

- About this return continued


		Accounts and computations
	80	I attach accounts and computations for the period to which this return relates		X

	85	I attach accounts and computations for a different period

	90	If you are not attaching the accounts and computations, explain why

		PDF accounts attached with explanation

		Supplementary pages enclosed

	95	Loans and arrangements to participators by close companies -form CT600A

	100	Controlled foreign companies and foreign permanent establishment exemptions, hybrid and other mismatches -form
		CT600B
	105	Group and consortium -form CT600C

	110	Insurance -form CT600D

	115	Charities and Community Amateur Sports Clubs (CASCs) -form CT600E		X

	120	Tonnage Tax -form CT600F

	125	Northern Ireland -form CT600G

	130	Cross-border royalties –form CT600H

	135	Supplementary charge in respect of ring fence trades - form CT600I

	140	Disclosure of Tax Avoidance Schemes -form CT600J

	141	Restitution Tax -form CT600K

	142	Research and Development -form CT600L
.
	143	Freeports and Investment Zones -form CT600M
.
	144	Residential Property Developer Tax (RPDT) –form CT600N
.
	96	Creative industries –form CT600P

	Tax	calculation -Turnover

	145	Total turnover from trade		-

	150	Banks, building societies, insurance companies and other financial concerns ‘X’ i hi if h i h	i 14
		–put an n ts box you do not ave a recognsed turnover and ave not made an entry n box 5

	Income

	155 Trading profits			-

	160 Trading losses brought forward set against trading profits			-

	165 Net trading profits –box 155 minus box 160			-

	170 Bank, building society or other interest, and profits from non-trading loan relationships			-

	172 Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period

For period 01/04/2024 to 31/03/2025

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Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47

- Income continued


175 Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted	-

180 Non-exempt dividends or distributions from non-UK resident companies	-

185 Income from which Income Tax has been deducted	-

190 Income from a property business	-

195 Non-trading gains on intangible fixed assets	-

200 Tonnage Tax profits	-

205 Income not falling under any other heading	-

Chargeable gains


210 Gross chargeable gains	-

215 Allowable losses including losses brought forward	-

220 Net chargeable gains -box 210 minus box 215	-

Profits before deductions and reliefs

225 Losses brought forward against certain investment income	-

230 Non-trade deficits on loan relationships (including interest) and derivative contracts (financial instruments) brought forward set against non-trading profits	-

235 Profits before other deductions and reliefs -net sum of boxes 165 to 205 and 220 minus sum of boxes 225 and 230	-

Deductions and reliefs


240 Losses on unquoted shares	-

245 Management expenses	-

250 UK property business losses for this or previous accounting period	-

255 Capital allowances for the purposes of management of the business	-

260 Non-trade deficits for this accounting period from loan relationships and derivative contacts (financial instruments)	-

For period 01/04/2024 to 31/03/2025

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Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47

Deductions and Reliefs-continued	Deductions and Reliefs-continued	Deductions and Reliefs-continued	Deductions and Reliefs-continued	Deductions and Reliefs-continued

263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments)								-


265 Non-trading losses on intangible fixed assets								-

275 Total trading losses of this or a later accounting period								-

280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275


285 Trading losses carried forward and claimed against total profits								-

290 Non-trade capital allowances								-

295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290								-

300 Profits before qualifying donations and group relief –box 235 minus box 295								-


305 Qualifying donations								-

310 Group relief								-

312 Group relief for carried forward losses								-

315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312								-

320 Ring fence profits included								-

325 Northern Ireland profits included								-

Tax calculation

326 Number of associated companies in this period

327 Number of associated companies in the first financial year								-

328 Number of associated companies in the second financial year

329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief

Enter how much profit has to			be charged and at what rate
	Financial year (yyyy)		Amount of profit		Rate of tax %		Tax
330		335	-	340	-	345		-
		350	-	355		360		-
		365	-	370		375		-
380		385	-	390	-	395		-
		400	-	405		410		-
		415	-	420		425		-

For period 01/04/2024 to 31/03/2025

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Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47

- Tax calculation continued


Corporation Tax -total of boxes 345, 360, 375, 395, 410 and 425	430	-

Marginal relief	435	-

Corporation Tax chargeable -box 430 minus box 435	440

Reliefs and deductions in terms of tax

445 Community Investment Tax Relief		-

450 Double Taxation Relief		-

455 Put an ‘X’ in box 455 if box 450 includes an underlying Rate relief claim

460 Put an ‘X’ in box 460 if box 450 includes any amount carried back from a later period

465 Advance Corporation Tax		-

470 Total reliefs and deduction in terms of tax -total of boxes 445, 450 & 465		-

Coronavirus support schemes and overpayments (see CT600 guide for definitions)

471 Coronavirus Job Retention Scheme (CJRS) received		-

472 CJRS entitlement		-

473 CJRS overpayment already assessed or voluntary disclosed		-

474 Other coronavirus overpayments		-

Energy levies

986 Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable		-

987 Electricity Generator Levy (EGL) exceptional generation receipts		-

Calculation of tax outstanding or overpaid

475 Net Corporation Tax liability – box 440 minus box 470		-

480 Tax payable on loans and arrangements to participators		-

485 Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages CT600A

490 Controlled Foreign Companies (CFC) tax payable		-

495 Bank levy payable		-

496 Bank surcharge payable		-

497 Residential Property Developer Tax (RPDT) payable		-

For period 01/04/2024 to 31/03/2025

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Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47

- Calculation of tax outstanding or overpaid continued


500 CFC tax, bank levy, bank surcharge and RPDT payable –total of boxes 490, 495,		-
496 and 497
501 EOGPL payable		-

502 EGL payable		-

505 Supplementary charge (ring fence trades) payable		-

510 Tax chargeable - total of boxes 475, 480, 500, 501, 502 and 505		-

515 Income Tax deducted from gross income included in profits		-

520 Income Tax repayable to the company		-

525 Self-assessment of tax payable before restitution tax and coronavirus support scheme overpayments –box 510 minus box 515		-

526 Coronavirus support schemes overpayment now due –total of boxes 471 and 474		-
minus boxes 472 and 473
527 Restitution tax		-

528 Self-assessment of tax payable – total of boxes 525, 526 and 527		-

Tax reconciliation

530	Research and Development credit	-

535	(Not currently used)

540	Creatives tax credit	-

541	Audio-Visual expenditure credit (AVEC) and Video Games expenditure credit (VGEC)	-

545 Total of Research and Development credit, creatives tax credit and AVEC/VGEC – total box 530 to 541		-

550	Land remediation tax credit	-

555	Life assurance company tax credit	-

560 Total land remediation and life assurance company tax credit –total box 550 and 555		-

565 Capital allowances first-year tax credit		-

570 Surplus Research and Development credits or creative tax credit payable –box 545 minus box 525		-

For period 01/04/2024 to 31/03/2025

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- Tax reconciliation continued


575 Land remediation or life assurance company tax credit payable –total of boxes 545 and				-
560 minus boxes 525 and 570
580 Capital allowances first-year tax credit payable -boxes 545, 560 and 565 minus boxes 525, 570 and 575				-

585 Ring fence Corporation Tax included				-

586 NI Corporation Tax included				-

590 Ring fence supplementary charge included				-

595 Tax already paid (and not already repaid)				-

600 Tax outstanding -box 525 minus boxes 545, 560, 565 and 595				-

605 Tax overpaid including surplus or payable credits -total sum of boxes 545, 560, 565				-
and 595 minus 525
610 Group tax refunds surrendered to this company				-

614 Audio-Visual expenditure credit and Video Games expenditure credit surrendered to this company				-

615 Research and Development expenditure credits surrendered to this company				-


Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)?

616 Yes - goods	617 Yes – services	618	No – neither

Indicators and information

620 Franked investment income/Exempt ABGH distributions				-

625 Number of 51% group companies				-

Put an ‘X’ in the relevant boxes, if in the period, the company:

630 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulations

631 should have made (whether it has or not) instalment payments as a very large company (Instalment Payments) Regulations		under the Corporation Tax

635 is within a group payments arrangement for the period

640 has written down or sold intangible assets

645 has made cross-border royalty payments

647 Eat Out to Help Out Scheme: reimbursed discounts included as taxable income				-

For period 01/04/2024 to 31/03/2025

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Information about enhanced expenditure and tax reliefs Research and Development (R&D) or creatives enhanced expenditure and tax reliefs


650 Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company and/or for all creatives claims

653 Put an ‘X’ in box 653 if the claim is made by a R&D intensive SME

655 Put an ‘X’ in box 655 if the claim is made by a large company

656 Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted

657 Put an ‘X’ in box 657 to confirm that a R&D additional information form has been submitted

658 Put an ‘X’ in box 658 to confirm that a Creatives additional information form has been submitted

659 R&D expenditure qualifying for SME/R&D intensive SME relief				-

660 R&D enhanced expenditure				-

663 Creatives core expenditure				-

665 Creatives additional deduction				-

670 R&D enhanced expenditure and creatives additional deduction total box 660 and box 665				-

675 R&D enhanced expenditure of a SME on work subcontracted to it by a large company				-

680 Vaccine research expenditure				-

Land remediation enhanced expenditure

685 Enter the total enhanced expenditure				-

Information about capital allowances and balancing charges/disposal values
Allowances and charges in calculation of trading profits and losses

	Capital allowances		Balancing charges

Annual investment allowance	690	-

Full expensing	688	-	689	-

Machinery and plant - super-deduction	691	-	692	-

Machinery and plant - special rate allowance	693	-	694	-

Machinery and plant - special rate pool	695	-	700	-

Machinery and plant - main pool	705	-	710	-

Structures and buildings	711	-

Business premises renovation	715	-	720	-

Other allowances and charges	725	-	730	-

For period 01/04/2024 to 31/03/2025

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Allowances and charges in calculation of trading profits and losses


	Capital allowances		Disposal value

Electric vehicle charge-points	713	-	714	-

Enterprise zones	721	-	722	-

Zero-emission goods vehicles	723	-	724	-

Zero-emission cars	726	-	727	-

Allowances and charges not included in calculation of trading profits and losses

	Capital allowances		Balancing charges

Annual investment allowance	735	-

Structures and buildings	736	-

Full expensing	733	-	734	-

Business premises renovation	740	-	745	-

Machinery and plant - super-deduction	741	-	742	-

Machinery and plant - special rate allowance	743	-	744	-

Other allowances and charges	750	-	755	-

	Capital allowances		Disposal value

Electric vehicle charge-points	737	-	738	-

Enterprise zones	746	-	747	-

Zero-emission goods vehicles	748	-	749	-

Zero-emission cars	751	-	752	-

For period 01/04/2024 to 31/03/2025

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Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47

Qualifying expenditure


760 Machinery and plant on which first year allowance is claimed	-

765 Designated environmentally friendly machinery and plant	-

770 Machinery and plant on long-life assets and integral features	-

771 Structures and buildings	-

772 Machinery and plant - super-deduction	-

773 Machinery and plant - special rate allowance	-

775 Other machinery and plant	-

Losses, deficits and excess amounts

Amount arising


	Amount		Maximum available for surrender as group relief

Losses of trades carried on wholly or partly in the UK	780	-	785	-


Losses of trades carried on wholly outside the UK	790	-


Non-trading deficits on loan relationships and derivative contracts	795	-	800	-


UK property business losses	805	-	810	-

Overseas property business losses	815	-

Losses from miscellaneous transactions	820	-

Capital losses	825	-

Non-trading losses on intangible fixed assets	830	-	835	-

Excess amounts


	Amount		Maximum available for surrender as
			group relief
Non-trading capital allowances			840	-

Qualifying donations			845	-

Management expenses	850	-	855	-

For period 01/04/2024 to 31/03/2025

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Northern Ireland information

856 Amount of group relief claimed which relates to NI trading - losses used against rest of UK/mainstream profits 857 Amount of group relief claimed which relates to NI trading - losses used against NI trading profits 858 Amount of group relief claimed which relates to rest of - UK/mainstream losses used against NI trading profits

Overpayments and repayments

Small repayments

860 Do not repay sums of - or less.

860 Do not repay sums of - or less.	860 Do not repay sums of - or less.	860 Do not repay sums of - or less.	860 Do not repay sums of - or less.
Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.

Repayments for the period covered by this return

865	Repayment of Corporation Tax		-

870	Repayment of Income Tax		-

875	Payable Research and Development tax credit		-

880	Payable Research and Development expenditure credit		-

885	Payable creatives tax credit		-

886	Payable Audio-Visual expenditure credit and Video Games expenditure credit		-

890	Payable land remediation or life assurance company tax credit		-

895	Payable capital allowances first-year tax credit		-

Surrender of tax refund within group

Including surrenders under the Instalment Payments Regulations.

900	The following amount is to be surrendered		-

Put an ‘X’ in the appropriate boxes below

the joint Notice is attached		905
or
will follow		910

915	Please stop repayment of the following amount until we send you the Notice		-

For period 01/04/2024 to 31/03/2025

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Bank details (for person to whom a repayment is to be made)


920	Name of bank or building society

925	Branch sort code

930	Account number

935	Name of account

940	Building society reference

Payments to a person other than the company


943		Put an ‘X’ in box 943 if there is a R&D payable credit and one of the conditions listed in the CT600 Guide is
		applicable
945		Complete the authority below if you want the repayment to be made to a person other than the company
		I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.)


950		of (enter company name)


955		authorise (enter name)


960		of address(enter address)



		Postcode

965		Nominee reference

		to receive payment on company's behalf

970		Name

Declaration

I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.

I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.

975		Name
		Erica Montgomery

980		Date DD/MM/YYYY

985		Status
		Trustee

For period 01/04/2024 to 31/03/2025

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Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47

HM Revenue & Customs

Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.

Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Repayments

To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information. E45 Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax

Information required

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.

Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.
Type of income	Amount

Enter total turnover from exempt charitable trading activities	E50	-

Investment income - exclude any amounts included on form CT600	E55	-

UK land and building - exclude any amounts included on form CT600	E60	-

Gift Aid - exclude any amounts included on form CT600	E65	-

From other charities - exclude any amounts included on form CT600	E70	-

Gifts of shares or securities received	E75	-

Gifts of real property received	E80	-

Other sources (not included above)	E85	-

Total of boxes E50 to E85	E90	-

Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these supplementary pages

Type of expenditure	Amount

Trading costs in relation to exempt charitable activities (in box E50)	E95	-

UK land and buildings costs in relation to exempt charitable activities (in box E60)	E100	-

All general administration/governance costs	E105	-

All grants and donations made within the UK	E110	-

All grants and donations made outside the UK	E115	-

Other expenditure not included above, or not used in calculating figures entered on the form CT600	E120	-

Total of boxes E95 to E120	E125	-

For period 01/04/2024 to 31/03/2025

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Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47

Information required

Charity/CASC assets

Charity/CASC assets	Charity/CASC assets	Charity/CASC assets	Charity/CASC assets	Charity/CASC assets
	Disposals in period		Held at the end of the period
	(total consideration received)		(use accounts figures)

Tangible fixed assets	E130	-	E135	-

UK investments	E140	-	E145	-
(excluding controlled companies)

Shares in, and loans to, controlled companies	E150	-	E155	-

Overseas investments	E160	-	E165	-

Loans and non-trade debtors			E170	-

Other current assets			E175	-

Qualifying investments and loans			E180
Applies to charities only. See CT600 guide

Value of any non-qualifying investments and loans			E185	-
Applies to charities only. See CT600 guide

Number of subsidiary or associated companies the charity controls at the end of the period Exclude companies that were dormant throughout the period			E190	-
.

For period 01/04/2024 to 31/03/2025

Page 3

Virtual Cabinet Portal Digital Signatures

Digital Signature Verification

You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page:

https://www.virtualcabinetportal.com/VerifySignedDocument

Signature Dates and Times

All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page:

http://www.virtualcabinetportal.com/WhatIsUTC

Signature 1

Signed by Michelle Traviss using authentication code NVQ/eXlWKi9WNW5w at IP address 82.2.110.239, on 2025/09/16 10:07:26 Z.

Michelle Traviss's e-mail address is: wlpmanager@hotmail.com.


1 Company name	Westbrook Little People Playgroup

2 Company registration number

3 Tax reference		3815901671

4 Type of company			8


E1	Company name	Westbrook Little People Playgroup

E2	Tax reference		3815901671
Period covered by this supplementary page (cannot exceed 12 months)


E3	from DD/MM/YYYY		01/04/2024

E4	to DD/MM/YYYY		31/03/2025


Charity/CASC repayment reference	E5

Charity Commission registration number, or Scottish Charity number (if applicable)	E10	1029611


Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:

The company was a charity/CASC and is claiming exemption from all tax on all or part of its income and	E15	X
gains (Also put an ‘X’ in box E15 if the company was a charity/CASC but had no income or gains in the period)

All income and gains are exempt from tax and have been will be applied for charitable or qualifying purposes	E20	X
, , only

Some of the income and gains may not be exempt or have not been applied for charitable or qualifying	E25
purposes only, and I have completed form CT600

I claim exemption from tax

Name	E30	Erica Montgomery

Status	E35	Trustee

Date_DD/MM/YYYY_	E40

Westbrook Little People Playgroup

Trustee's Report and Unaudited Accounts

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1029611

Principal Office

Trustee

Accountants

OBJECTIVES AND ACTIVITIES

ACHIEVEMENTS AND PERFORMANCE

FINANCIAL REVIEW

PLANS FOR FUTURE PERIODS

STRUCTURE, GOVERNANCE AND MANAGEMENT

Signed

Independent Examiner's Report to the trustee of Westbrook Little People Playgroup

Responsibilities and basis of report

Independent examiner's statement

for the year ended 31 March 2025

at 31 March 2025

for the year ended 31 March 2025

Basis of preparation

Fund accounting

Income

Expenditure

Taxation

Tangible fixed assets and depreciation

Trade and other debtors

Cash and cash equivalents

Trade and other creditors

Pension costs

2 Statement of Financial Activities - prior year

5 Income from other trading activities

13 Movement in funds

for the year ended 31 March 2025

Westbrook Little People Playgroup Detailed Statement of Financial Activities

HM Revenue & Customs

Your Company Tax Return

Company information

Northern Ireland

About this return

- About this return continued

- Income continued

Chargeable gains

Deductions and reliefs

- Tax calculation continued

- Calculation of tax outstanding or overpaid continued

- Tax reconciliation continued

Information about enhanced expenditure and tax reliefs Research and Development (R&D) or creatives enhanced expenditure and tax reliefs

Allowances and charges in calculation of trading profits and losses

Qualifying expenditure

Losses, deficits and excess amounts

Amount arising

Excess amounts

Northern Ireland information

Overpayments and repayments

Small repayments

Bank details (for person to whom a repayment is to be made)

Payments to a person other than the company

Declaration

Guidance

Company information

Repayments

Information required

Information required

Charity/CASC assets

Virtual Cabinet Portal Digital Signatures

Digital Signature Verification

Signature Dates and Times

Signature 1