## **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