2025-03-31-accounts - Independent Mothers Playgroup

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’ IMP S PRE-SCHOOL AGM 9th December 2025

MANAGER’S REPORT

Welcome everyone and thank you all for making time to attend our AGM. The purpose of this meeting is to inform you of how the group has progressed during the past year and to get input from the parent/carers. It is also a legal requirement as we are a registered charity and are required to submit our accounts to the Charity Commission.

For the first time since Covid the group is running at very low capacity, We currently have 10 children in attendance. Fortunately 4 of the children attend for 30 hours which bring us up to 14. Staff have been promoting the setting through various outlets online and in the local area this is done through: Leaflet drops and poster displaying at many local businesses and community hubs. If parents have any suggestions to help promote our setting then please speak to the management team. This means that we may have to increase our hourly rate this school year for those children who are not eligible for any early years funding. If you require any information relating to funding, please do not hesitate to contact the Manager. We have now registered with the governments tax free childcare scheme. If you require more information regarding this scheme then please speak to Yvonne.

Due to our low numbers we will not have a children’s entertainer this Christmas. Instead we will have a informal Christmas gathering with the children providing the entertainment.

Staff have continued to attend relative online training courses to ensure they are up to date on all aspects of early years education so that they can fully support the development and learning of all the children attending our setting.

We had a meeting with various departments of WCC in relation to the upkeep of the building and the outdoor area to determine who’s responsible for various issues that have risen recently. Outcomes of these matters were discussed in detail at the AGM and minutes were taken accordingly.

TREASURERS REPORT 2024 – 2025

09.12.2025

Although we had a slight increase in our financial year from £126,715 to £138,403 in March 2025. Due to our low capacity since September 2025 our bank balance has fallen significantly to £119,675
The Group is still in receipt of the Nursery Education Funding for all children aged between 3 – 4 years old. This year a small number of children from working families have been able to access the 30 hours funding for 2-3 year olds. Some working families are also accessing help with their fees through Universal credit. Most of our children are still funded through the 2yr old funding scheme.
Fund raising events raised a total of £525.00 which is slightly lower than the previous financial year.
Donations at the end of 31[st] March 2023 was £1,278. which is significantly lower than the previous year.

INDEPENDENT MOTHERS PLAYGROUP	INDEPENDENT MOTHERS PLAYGROUP	INDEPENDENT MOTHERS PLAYGROUP	Charity No
			(if any)	1029809
	Annual accounts for theperiod				CC17a
			Period end
Period start date		01/04/2024	To date	31/03/2025
Recommended categories by activity Details of own analysis Note Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Incoming resources from generated funds - - - - - Voluntary income Donations S01 1,278 - - 1,278 6,438 Activities for generating funds Fundraising S02 525 - - 525 595 Investment income Government Funding S03 136,258 - - 136,258 134,825 Incoming resources from charitable activities PlaygroupFees S04 23,734 - - 23,734 25,294 Other incoming resources S05 - - - - - S06 161,795 - - 161,795 167,152 *Total incoming resources* Section A Statement of financial activities ~~ar~~
Resources expended (Notes 4-8)
Costs of Generating Funds - - - - - Costs of generating voluntary income S07 - - - - - Fundraising trading costs S08 - - - - - Investment management costs S09 - - - - - Charitable activities (see section c note 4) S10 150,107 - - 150,107 133,381 Governance costs S11 - - - - - Other resources expended S12 - - - - - S13 150,107 - - 150,107 133,381 S14 11,688 - - 11,688 33,771 S15 - - - - - S16 11,688 - - 11,688 33,771 *Net incoming/(outgoing) resources before* *transfers* *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds *Total resources expended* ~~=s=~~
Other recognised gains/(losses)
Gains and losses on revaluation of fixed assets
for the charity’s own use	S17	-	- -	-	-
Gains and losses on investment assets	S18	-	- -	-	-
*Net movement in funds*	S19	11,688	- -	11,688	33,771
Total funds brought forward	S20	126,715	- -	126,715	92,944
*Total funds carried forward*	S21	138,403	- -	138,403	126,715

CC17a (Excel)

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Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Total this year Total last year £ £ F04 F05	Total this year Total last year £ £ F04 F05
5,123	-	5,123	4,894
-	-	-	-
-	-	-	-
5,123	-	5,123	4,894

-	-	-	-
-	-	-
-	-	-	-
134,423	-	134,423	125,464
134,423	-	134,423	125,464

1,143	-	1,143	3,643

133,280	-	133,280	121,821

138,403	-	138,403	126,715

	-	-	-
-	-	-	-

138,403	-	138,403	126,715

138,403		138,403	126,715
-		-	-
	-	-	-
		-	-

138,403	-	138,403	126,715

Signature		Date of approval Print Name
		Maisie Buist	02/10/2025

CC17a (Excel)

17/10/2025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with* ✓ Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years .

Give details in this box of any material changes that have been made.

CC17a (Excel)

17/10/2025

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	• the charity becomes entitled to the resources;
	• the trustees are virtually certain they will receive the resources; and
	• the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._
	The value placed on these resources is the estimated value to the charity of the service or
	facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

CC17a (Excel)

17/10/2025

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Analysis	This year Last year £ £	This year Last year £ £
Donations	1,278	6,438
	-	-
	-	-
	-	-
	-	-
Total	1,278	6,438

Fundraising	525	595
	-	-
	-	-
	-	-
	-	-
Total	525	595

Funding	136,258	134,825
Grant
	-	-
	-	-
	-	-
Total	136,258	134,825

PlayGroupFees	22,981	21,796
Milk Returns	99	83
Childcare Costs	89	3,387
OutingFees	565	28
	-	-
Total	23,734	25,294

CC17a (Excel)

17/10/2025

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Analysis	This year Last year £ £	This year Last year £ £
	-	-
	-	-
Total	-	-

	-	-
	-	-
Total	-	-

	-	-
Total	-	-

Staff Salaries and Employers NI	108,544	110,225
Travelling		1,119
Entertainer	738	260
Packaging		5,453
Trips	654	338
Coach Hire for Trips	700
DBS		550
Advertising		139
Cleaning	211	62
Refreshments	736	965
NurseryConsumables	6,983	1,473
Training		346
Repairs and Renewables(inc. Cost of New Garden)	11,717	1,281
Heat,Light,Power and water	2,943	2,104
Insurance	2,219	701
Printing,Office stationery/Postage	688	553
General Rates	1,245	522
Software	139	23
Waste Disposal	400
Telephone and Broadband	572	504
Professional Fees
Bank Charges	198	150
Accountancy	1,362	1,321
Premises Expenses		400
Foodgift cards/vouchers	8,130	3,260
Depreciation	1,708	1,632
Consultancy/Training/Subscriptions	220
Total	150,107	133,381

	-	-
	-	-
Total	-	-

CC17a (Excel)

17/10/2025

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

*support costs.*
Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses Total amount paid

This year	Last year
None	None

£	£

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

*appropriate box(es).*
Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor Independent examiner’s or auditors' fees for reporting on the accounts	This year £	Last year £

	438	403

CC17a (Excel)

17/10/2025

Section C Notes to the accounts (cont)

Note 7 Paid employees Please complete this note if the charity has any employees.

7.1 Staff Costs

Fundraising Charitable Activities Governance Other Total Gross wages, salaries and benefits in kind The parts of the charity in which the employees work 7.2 Average number of full-time equivalent employees in the year Employer’s National Insurance costs Pension costs Total staff costs	Last Year £	This year £
	104,983	103,608
	3,328	3,134
	1,914	1,802
	110,225	108,544

nt employees in the year	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	4	6
Governance	-	-
Other	-	-
Total	4	6

7.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

Peoples Pension automatic enrolement

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

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----- Start of picture text -----
This year Last year
£ £
1802 1914
----- End of picture text -----

CC17a (Excel)

17/10/2025

Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

8.1 Total value of grants
Purpose for whichgrants made	Grants to institutions Total amount £	Grants to individuals Total amount £
	nil	nil
	-	-
	-	-
	-	-
	-	-
	-	-
*Total*	-	-

8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.

Support costs of grantmaking

8.3 Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

*institutions supported.*
Names of institutions	Purpose	Total amount of grantspaid £
		nil
		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total grants to institutions*		-

CC17a (Excel)

17/10/2025

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
-	-	-	51,346	-	51,346
-	-	-	1,937	-	1,937
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	53,283	-	53,283
-	-	-	46,452	-	46,452
-	-	-	1,708	-	1,708
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	48,160	-	48,160

-	-	-	4,894	-	4,894
-	-	-	5,123	-	5,123

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

17/10/2025

Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at beginning of year Carrying (market) value at end of year Add:additions to investments at cost Less:disposals at carrying value	£
	-
	-
	-
	-
	-

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

Investments in subsidiary or connected undertakings and companies Analysis of investments Other investments Total Investment properties Securities not listed on a recognised Stock Exchange Cash held as part of the investment portfolio Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes	10.2 Market value at year end £	10.3 Income from investments for the year £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held

Market Value

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
		-
-	-	-	-
-	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
	1,234		-
	-	-	-
705	2,006	-	-
438	403	-	-
1,143	3,643	-	-

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

17/10/2025

Section C Notes to the accounts (cont)

Note 13 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).

Type PE, EE Fund Name Purpose and Restrictions or R

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	Fund balances brought forward £	Incoming resources £	Outgoing resources £	Transfers £	Gains and losses £	Fund balances carried forward £
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	-	-	-	-	-	-

13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or connected party	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value
		This year £	Last year £

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or connected party	Legal authority	Amount owing	Amount owing
			This year £	Last year £

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee or relatedparty	Relationship to charity	Description of the transaction(s)	This year £	Last year £

CC17a (Excel)

17/10/2025

Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

No Additional Disclosures

CC17a (Excel)

17/10/2025

AGM MEETING 09.12.2025

MANAGERS REPORT A copy of the Mangers report was Emailed to all parents.

TREASURERS REPORT The Treasurers report was emailed to all parents and this year’s finances were explained to them. The setting has met all financial commitments. This year our balance has decreased due to the low intake for September 2025

ELECTION OF COMMITTEE: Josephine James stood down as Chair in January 2025. Maisie Buist took over as Chair 27.01.2025 and all relevant checks were carried out. All committee members stood down and were re-elected Leah Maku = Treasurer Lisa Pagnello = Secretary & Maisie Buist = Chairperson. If any parents are interested in joining the committee, please speak to the manger.

AOB:

Free School Meals:

We have been notified that the free school meals scheme will continue for the next school year. Parents will again be receiving their vouchers monthly.

Can we please remind parents that Yvonne is the setting dedicated SENDCO with a wealth of information so should you have any concerns about your Childs development no matter how small you may think it is PLEASE arrange a meeting with her. If nothing else it may just give you peace of mind and should we need to a referral this can be arranged always with the consent of the parent.

We have a trip arranged to the transport museum in January 2026 updates will be sent out after the Christmas break via the preschool whats-app group.

If your contact details change it is very important that the preschool is notified so we can update your information file accordingly.

Can we remind all parents that if your child is leaving you are required to give a months notice to the preschool.

We are very fortunate again this year and have been notified that we will be receiving our Christmas presents again from Baker St quarter toy drive.

Outcome of Meeting with WCC:

Outdoor play area: the large plain tree in the garden is causing considerable damage to the surface. We have spent a considerable amount of our funds replacing the outdoor play surface which is not sustainable in our current financial situation. Westminster parks have agreed to cover the costs to Crown the tree which is very generous of them but this does not solve the long-term problem of reoccurring damage. The early years team at Westminster are looking into whether they can help towards contributing to the repair costs. We are also looking onto applying for any funding that may be able to help with this situation.

Antisocial behaviour:

We have been in very active in reporting the antisocial to the police and council that is happening outside the preschool on a regular basis. As a result of this the council has now agreed to the removal of the enclosed structure underneath the slide that is located right outside our setting as this is a magnet for such behaviour. Hopefully this will be carried out early in the new year 2026. We have a designated officer at Westminster to contact when antisocial behaviour is happening.

We will meet again with Westminster council representatives again in January 2026 and will update you with the outcomes of these issues.

Thank you for all your continued support throughout this past year and we look forward to working with you in the new year of 2026.