CHARLTON AND DISTRICT PLAYGROUP
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31ST AUGUST 2025
Charity Number: 1029766
These accounts have been Prepared by:-
38 Bridge Street Andover SP10 1BW
T: (01264) 324103 E: info@oaktreebm.co.uk www.oaktreebm.co.uk
CHARLTON AND DISTRICT PLAYGROUP
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHARLTON AND DISTRICT PLAYGROUP FOR THE YEAR ENDED 31ST AUGUST 2025
I report on the accounts of the Trust for the year ended 31st August 2025 which are set out on pages 2-4.
Respective Responsibilities of Trustee and Examiner
The charity's trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the2011 Act)) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts (under section 145 of the 2011 Act);
-
to follow the procedures laid down in the general Directions given by the Charity Comission under section 145 (5)(b) of the 2011 Act
-
to state whether particular matters have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true nad fair view and the report is limited to those matters set out in the statement below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention
(1) which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not ben met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
A Miles MAAT 24/11/2025 Oaktree Accountants Ltd 38 Bridge St Andover Hampshire SP10 1BW
1
CHARLTON AND DISTRICT PLAYGROUP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
Activities relating to the work of the PLAYGROUP:
| RECEIPTS Notes Fees for Playgroup Sessions Childcare Vouchers Early Years Education Funding Food Vouchers Funding SEN Fundraising and Clothing Other income INCOME FROM INVESTMENTS Bank interest received TOTAL RECEIPTS PAYMENTS Other Direct Costs Staff Wages Pension costs Training Rent for hall Insurance and Registration fees Consumables and milk Administration Fund Raising (inc clothing costs) Equipment (incl staff clothnig) Other (Parties, Coach trips, Xmas, leaving gifts) Cleaning General expenses Travel and subsistence Professional and Accountancy Depreciation Entertainment TOTAL PAYMENTS EXCESS OF RECEIPTS OVER PAYMENTS |
2025 2024 12828 17499 5673 6355 123528 95747 0 0 0 0 2127 3413 0 2948 |
|---|---|
| 144156 125962 588 678 |
|
| 588 678 |
|
| 144744 126640 |
|
| 1253 386.57 106616 104253 1556 1125 835 1732 5325 5100 1374 1200 2776 3228 1027 1702 1271 1724 934 2073 1649 1011 1586 956 73 0 49 46 1467 1445 169 116 273 321 |
|
| 128234 126418 |
|
| 16510 222 |
2
CHARLTON AND DISTRICT PLAYGROUP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
| STATEMENT OF ASSETS AND LIABILITIES AT | 31ST AUGUST 2025 2025 2024 776 529 |
|---|---|
| FIXED ASSETS Fixture and fittings CURRENT ASSETS Bank Current Account Bonus Saver TOTAL CURRENT ASSETS CURRENT LIABILITIES Trade Ceditors Deposits held Pension Other taxes NET CURRENT ASSETS TOTAL ASSETS REPRESENTED BY FUNDS Funds at 1/09/2024 Excess of Receipts over Payments Funds at 31/08/2025 |
|
| 776 529 |
|
| 50372 34978 47716 47128 |
|
| 98088 82106 0 0 2537 2552 0 266 493 493 |
|
| 3030 3311 95058 78795 |
|
| 95834 79324 |
|
| 2025 2024 79324 79324 16510 0 |
|
| 95834 79324 |
3
CHARLTON AND DISTRICT PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
1. ACCOUNTING POLICIES
The accounts have been prepared under the Receipts and Payments method of Accounting. Amounts are included as received by the charity or as cheques drawn or cash paid.
The receipts and payments account and the statement of assets and liabilities have been prepared following the guidance for accounting for smaller charities issued by the Charity Commission.
Depreciation
Depreciation has been provided on the reducing balance basis in order to write off the cost of depreciable fixed assets over their expected useful lives. The annual rates applied are:-
Office equipment 18% reducing balance
2. Fixed Assets
| Cost Cost 1/9/2024 Additions in year Cost 31/8/2025 Depreciation Bfwd 1/9/2024 Charge in year Cfwd 31/8/2025 Net Book Value 31/08/2025 31/08/2024 |
Fixtures & Fittings 2328 416 |
|---|---|
| 2744 | |
| 1799 169 |
|
| 1968 | |
| 776 | |
| 529 |
4