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2025-07-31-accounts

Longthorpe Playgroup Trustee Annual Report For the year ended 31st July 2025

The trustees present their report and independently examined financial statements for the year ended 31st July 2025.

Reference and Administrative Details:

Registered Name: Longthorpe Playgroup Working Name: Longthorpe Preschool Charity No: 1031164 Operational Address: The Memorial Hall, 295 Thorpe Road, Longthorpe, Peterborough, PE3 6LU Trustees at date of Report: Chair, Treasurer Haider Ali Secretary Hannah Bryant Ruth Bryant Roswana Bibi Rachna Digpal Bankers: Barclays Bank PLC Independent Examiner: Mark Bedford MJB Financial Services 11 Belton Road Stanground Peterborough PE2 8UU

Longthorpe Playgroup Trustee Annual Report For the year ended 31st July 2025

Structure, Governance & Management:

The is a membership organisation governed by a constitution which was adopted on 12th July 2006. Members can be parents or guardians of all children who attend playgroup or other interested individuals approved by the Committee. Members appoint/confirm committee members at the AGM.

R Bibi and H Bryant are considered key management of the charity and are employed under contract of employment as Area and Nursery Manager respectively.

Objects and activities:

The aims of the Preschool are 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 through community groups and by:

The trustees and staff give careful consideration to the Commission’s guidance on public benefit when setting objectives and planning activities. All families within the local community are encouraged to use our services. All children are eligible for Nursery Education Funding, which is provided by the Local Authority, the term after they become 2 years old.

Achievements and Performance:

Longthorpe Pre School showed a deficit of 11,892 over the financial year ended 31 July 2025. This represents a one off reduction in occupancy due to matrimonial absence of senior management and increased wages & consumables cost due to cost of living.

Financial Review:

The Trustees aim to apply all funds received to the charitable objects. The preschools closing balance on 31st July 2025 is £281,668. These funds are earmarked for potential furlough clawbacks and redundancy reserves as well as expansion of operations.

Longthorpe Playgroup Trustee Annual Report For the year ended 31st July 2025

Throughout the year our reserve cash balance has remained over the reserve level and set at £75,000 which will cover and account for PILON, a redundancy fund and also rental charges for both sites.

This report has been approved by the Trustees on and has been signed on their behalf by:

Signature: _____ Full Name: Haider Ali Date: 31 May 2026

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

STATEMENT OF FINANCIAL ACTIVITIES

For the Period 1st August 2024 to 31st July 2025

NOTE
INCOMING RESOURCES
3
Income from:
Donations
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
RESOURCES EXPENDED
5
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total
Net incoming/outgoing resources
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Total
UNRESTRICTED
FUNDS THIS
YEAR
£
0
263,705
39
4,287
268,031
£
0
(279,923)
(279,923)
(11,892)
0
(11,892)
£
293,560
281,668
RESTRICTED
FUNDS THIS
YEAR
£
0
0
0
0
0
£
TOTAL FUNDS
THIS YEAR
£
0
263,705
39
4,287
268,031
£
TOTAL FUNDS
LAST YEAR
£
0
343,612
0
0
343,612
£
0
0
0
(279,923)
0
(248,896)
0
0
0
0
£
(279,923)
(11,892)
0
(11,892)
£
(248,896)
94,716
0
94,716
£
0
0
293,560
281,668
198,844
293,560

Page 1

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

BALANCE SHEET AS AT 31ST JULY 2025

NOTE
FIXED ASSETS
Tangible Fixed Assets
8
Total Fixed Assets
CURRENT ASSETS
Debtors and prepayments
9
Investments
10
Cash at Bank and in Hand
11
Total Current Assets
CREDITORS
Amount Falling Due Within One Year
12
TOTAL NET ASSETS OR LIABILITIES
FUNDS OF THE CHARITY
Restricted income funds
Unrestricted funds
TOTAL FUNDS
UNRESTRICTED
FUNDS
£
18,967
18,967
£
6,423
175,000
85,212
266,635
£
(3,934)
281,668
£
0
281,668
281,668
RESTRICTED
INCOME
FUNDS
£
0
0
£
0
0
0
0
£
0
0
£
0
0
0
TOTAL THIS
YEAR
£
18,967
18,967
£
6,423
175,000
85,212
266,635
£
(3,934)
281,668
£
0
281,668
281,668
TOTAL LAST
YEAR
£
19,175
19,175
£
4,340
150,000
131,706
286,046
£
(11,661)
293,560
£
0
293,560
293,560

The notes on pages 3 - 9 form part of these financial statements.

Signed on behalf of the Trustees: ……………………………………………………. …………………………………………………….Haider Ali …………………………………………………….31 May 2026 Signature Name Date

Page 2

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS For the Period 1[st] August 2024 to 31[st] July 2025

NOTE 1 – BASIS OF PREPARATION

The accounts have been prepared in accordance with the applicable accounting standards and comply with SORP FRS102 and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There are no material uncertainties related to events or conditions that cast doubt on the charity’s ability to continue as a going concern.

The accounts present a true and fair view and the accounting policies adopted are those outlined in Note 2.

No material prior year errors have been identified in the reporting period.

NOTE 2 – ACCOUNTING POLICIES

2.1 INCOME

Recognition of Income These are included in the Statement of Financial Activities (SoFA) when the charity becomes legally entitled to the resources and the amount can be quantified with reasonable accuracy. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted under FRS 102 SORP or FRS 102. Grants and Donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Volunteer Help The value of any voluntary help is not included in the accounts. Income from interest This is included in the accounts when receivable.

2.2 EXPENDITURE AND LIABILITIES Resources Expended Expenditure and liabilities are recognised in the period to which they relate.

Page 3

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS

For the Period 1[st] August 2024 to 31[st] July 2025

Governance Costs Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. This includes cost 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.

Support Costs Support costs are those costs that, whilst necessary to deliver an activity, do not themselves produce or constitute a direct charitable activity. Support costs include administration functions such as accounting, payroll, and IT.

2.3 FUNDS All incoming and outgoing resources are allocated to the fund to which they relate.

Unrestricted Funds Unrestricted funds can be used in accordance with charitable objectives at the discretion of the Trustees.

Restricted Funds Restricted funds are those funds where the donor has placed a restriction of use that is narrower than the general objects of the charity.

2.4 ASSETS

Depreciation

Depreciation of fixed assets is provided at the rates shown below so as to write off their costs over their expected useful life, as follows:

Furniture and Fittings
(to include equipment for children)
Office Equipment
Computer Equipment
Rate
25% p.a.
25% p.a.
33% p.a.
Basis
Reducing Balance
Reducing Balance
Straight Line

Page 4

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS For the Period 1[st] August 2024 to 31[st] July 2025

NOTE 3 - ANALYSIS OF INCOME

----- Start of picture text -----
Unrestricted Restricted Total This Total Last
A1 Donations Funds £ Funds £ Year £ Year £
Donations and gifts - - - -
Grants from government/other charities - - - -
Total Donations - - - -
A2 Charitable Activities
Nursery Education Funding 197,150 - 197,150 256,854
Local Authority Funding 3,220 - 3,220 19,292
Fees from Parents 63,184 - 63,184 67,465
Other Income 151 - 151 1
Total charitable Activities 263,705 - 263,705 343,612
A3 Other Trading Activities
Fundraising 39 - 39 -
Total Trading Activities 39 - 39 -
A4 Income from Investments
Interest Income 4,287 - 4,287 -
-
Total Income from Investments 4,287 - 4,287 -
A5 Separate material items of income
- -
Total Separate Material Items of Income - - - -
A6 Other
- - - -
Total Other - - - -
TOTAL INCOME 268,031 - 268,031 343,612
----- End of picture text -----

Other Information: All income in the prior year was unrestricted.

NOTE 4 - ANALYSIS OF RECEIPTS OF GOVERNMENT GRANTS

There have been no government grants.

Page 5

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS For the Period 1[st] August 2024 to 31[st] July 2025

NOTE 5 - ANALYSIS OF EXPENDITURE

----- Start of picture text -----
Unrestricted Restricted
B1 Expenditure of Raising funds Funds £ Funds £ Total £ Prior year £
Fundraising Expenses 0 0 0 0
Total Expenditure Raising funds 0 0 0 0
B2 Expenditure on Charitable Activities
Direct Charitable Activities
Wages including PAYE and Pensions (212,927) 0 (212,927) (188,399)
Other Staff Costs (1,703) 0 (1,703) (3,298)
Preschool Resources & Activities (10,376) 0 (10,376) (9,160)
Premises (20,804) 0 (20,804) (17,373)
Consumables (6,240) 0 (6,240) (5,988)
Other costs (5,285) 0 (5,285) (3,851)
Bank Charges (723) 0 (723) (862)
Depreciation (7,964) 0 (7,964) (7,161)
Support Costs
Professional Fees (7,546) 0 (7,546) (6,568)
Administration (6,094) 0 (6,094) (5,986)
Governance
Governance (261) 0 (261) (250)
Total Charitable Activities (279,923) 0 (279,923) (248,896)
B3 Other Trading Activities 0 0 0 0
Total Trading Activities 0 0 0 0
B4 Separate Material Item of Expense 0 0 0 0
Total Separate Material Items of Income 0 0 0 0
B5 Other 0 0 0 0
Total Other 0 0 0 0
TOTAL EXPENDITURE (279,923) 0 (279,923) (248,896)
----- End of picture text -----

Page 6

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS For the Period 1[st] August 2024 to 31[st] July 2025

NOTE 6 - DETAILS OF CERTAIN ITEMS OF EXPENDITURE

Note 6.1 - Fees for Examination of the accounts

----- Start of picture text -----
This Year £ Last Year £
Independent examiner’s fees 250 250
Assurance services other than audit or 0 0
independent examination
Tax advisory fees 0 0
Other fees paid to independent examiner, e.g. 0
financial advice, consultancy, accountancy
services)
Total 250 250
----- End of picture text -----

NOTE 7 – PAID EMPLOYEES

Note 7.1 - Staff Costs

Total Staff Costs (including Key Management)

----- Start of picture text -----
This Year £ Last Year £
Salaries and Wages 200,234 178,098
Employers National Insurance Contributions 6,781 5,149
Workplace Pension Costs 5,912 5,151
Other employee Benefits 0 0
Total 212,927 188,399
----- End of picture text -----

Key Management Costs

----- Start of picture text -----
This Year £ Last Year £
Salaries and Wages 60,725 33,968
Employers National Insurance Contributions 2,781 1,649
Workplace Pension Costs 1,875 1,572
Other employee Benefits 0 0
Total 65,381 37,190
----- End of picture text -----

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

Note 7.2 – Average Head Count in the Year

This Year No Last Year No
Charitable Activities 13 14

Page 7

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS For the Period 1[st] August 2024 to 31[st] July 2025

NOTE 8 – TANGIBLE FIXED ASSETS

Cost or Valuation
At the beginning of the year
Additions
Disposals
At end of the year
Depreciation
At beginning of the year
Disposals
Depreciation
At end of the year
Net book value
Net book value at the beginning of the year
Net book value at the end of the year
Furniture &
Fittings
£
Office
Equipment
£
Computer
Equipment
£
Total
£
28,112 -
5,351
33,463
4,231 -
3,525
7,756
-
-

-

0
32,343 -
8,876
41,219
10,178 -
4,109
14,287
-
-

-

0
5,541 -
2,423
7,964
15,719 -
6,532
22,251
17,934 -
1,241
19,175
16,624 -
2,343
18,967

NOTE 9 – DEBTORS AND PREPAYMENTS

This Year £ Last Year £
Fees from Parents 4,670 4,340
Prepayments/Accrued income 1,753 0
Totals 6,423 4,340

NOTE 10 – INVESTMENTS

This Year £ Last Year £
TreasuryFixed Term Deposit 175,000 150,000

£175,000 has been deposited into a 6-month fixed term treasury deposit, which is due to mature in January 2026.

NOTE 11 – CASH AT BANK AND IN HAND

----- Start of picture text -----
This Year £ Last Year £
Barclays Current 17,344 41,261
Barclays Instant Access savings 67,388 90,101
PayPal 200 200
Petty Cash 280 144
Totals 85,212 131,706
----- End of picture text -----

Page 8

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS For the Period 1[st] August 2024 to 31[st] July 2025

NOTE 12 – CREDITORS AND ACCRUALS

This Year £ Last Year £
Trade creditors 3,684 11,411
Accruals and deferred income 250 250
Totals 3,934 11,661

NOTE 13 – TRANSACTIONS WITH TRUSTEES AND RELATED PARTIES

The key management was employed under a contract of employment during the year. The employment arrangements were authorised under the charity’s governing document and approved by trustees in accordance with the charity’s conflict of interest policy.

No trustee expenses have been incurred.

Page 9