OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Penrhyn Playgroup

2025-03-31-accounts

Review of year 2024/25

We started the year with a low attendance rate and a worryingly short waiting list for the September uptake. This we felt was due to local schools taking on 3 year olds for the funding. This suited us to some degree as we were still struggling with staff shortages but at the same time realising that this was not sustainable. Our intake in the past had always been 75% of 3—4 year olds and 25% 2 year olds. It was decided to turn this around and offer more of a percentage to 2 year olds as this was looking to become the future. We were lucky to secure one of the apprentices for fulltime employment and also a termtime staff member with a view to finding another fulltime staff member for January.

The rising cost of utilities and consumables etc is still an issue and we will continue to review this to see where it is possible to save.

Fundraising

We have started to rearrange the garden and need new equipment, so all future fundraising events will be towards this project and until the money required has been raised. A donation box is available at the front desk. Occasionally we have bric a brac items for sale on the front table. This proves popular with parents.

Staff Issues

Penrhyn Childcare has always been a strong believer in staff development. In the last 12 months the new member of staff has attended a food hygiene course as well as a sing my story course and a Henry healthy eating course. Safeguarding is updated at every staff training day. We will continue to keep all staff informed of upcoming training and encourage attendance to suit their needs as well as our own.

Community

We offer a 1 hour stay and play session once a week. This is for parents/Carers or grandparents to attend and join in with the children. We held an afternoon tea for mother's day, which was very successful. Grandparents were invited to come in for the rehearsal of the Christmas play as space is limited on the actual play day. The children enjoy the interaction with adults within the nursery and so more of these special days are planned for the future.

|

|gy) SHAREcoMmrsston
eeey | FOR ENGLANDANDWALES
=||Annual accounts forthe|Annual accounts forthe|.
period
.|||| |---|---|---|---|---|---|---|---| |||||Period end|||| ||.||||||| |SectionA|Statement of financial activities||||||| |||8|||||| |||z|||||| |||3|Restricted||||| |Recommended categories by
activity||3
fa|Unrestricted
income
funds
funds
£
£|Endowment
funds
£|Total funds
£||Prioryearfunds
£| |Incoming resources (Note 3)|||FO1
FO02|FO3||F04|FOS| |Income and endowments from:|||||||| |Investments||so]|2te5{ |||651,843|||| |Other
Total||sof
sor{|440,107]
idtSssiC—C«déCi‘
TO
COA |||||| |Resources expended (Note 6)|||||||| |Expenditure on:
Raisingfunds||sof|- [||||||| |Separate material item ofexpense||ST|||||| |Total||s12[|306,103]|dC|CS|ES|S|| |Netincome/(expenditure) beforeinvestment
gains/(losses)|investment|$13|| eset
|
|
83,924
-|||awe
ten
83,924
46,208|| |Netincome/(expenditure)
Extraordinaryitems
Transfersbetween funds
Other recognised gains/(losses):
Gainsandlossesonrevaluation offixedassetsforthecharity'sownuse||sis[_
63,924[= [83,924
16,208
se[
> | OP
SSA A
G2
Oe
S18ee
ee
ee ee|||||| |Netmovementin funds||szo[|83,924,
=|oT
|||88.924]|16,208|| |Totalfundscarriedforward||sof|a0]
-||||||83024]|__—«*t6,200| |1||||||||

i

|

Section B

Balance sheet

o z g Restricted § Unrestricted income Endowment Total this Total last fa} funds funds funds year year £ £ £ £ £ Fixed assets FO1 Fo2 FO3 F04 FOS Intangible assets (Note15) = eet [TT Tangible assets (Note 14) B02 53,040[ - | __{53,040 59,344 Heritage assets (Note 16) Os a I Current assets Total fixed assets 80s [S30] RTS Stocks (Note 18) os [-]-Y. Debtors -</.~ -<{| investments (Note 19) sor | 284,903[ - | - | 284,903 198,016 Cash at bank and in hand(Note(Note 17.4) 24) ee909 [ | - | - ‘it 7-it - it Total current assets s10 [~74903] | «| UST 798,076 Creditors: amounts falling due within one year (Note 20) B11 741 7414 4,082 Net current assets/(liabilities) 812 [~ZBATEZ[= TBS TOZ T1055 Total assets less current liabilities B13 PSST 0/407-5 ed 253,278 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities pas [| - | - f a | Total net assets or liabilities B16 337,202 337;202 253,278 Funds of the Charity Endowment funds (Note 27) Bi7 - PT - 7]| Restricted income funds (Note 27) B18 fe - fe Unrestricted funds B19 337,202 - 337,202 253,278 Revaluation reserve B20 - fe Total funds 821 | 337,202 337,202 |. 253,278 Signed by one or two trustees on behalf of all Date of the trustees Signature Print Name approval[12-2] Pan Cesc |sharonoready|[Y-] dd/mm/yyys

CC17a (Excel)

22/11/2025

: i : : : ; ' :

----- Start of picture text -----
Section C Notes to the accounts
----- End of picture text -----

----- Start of picture text -----
Note1 Basis of preparation
This section should be completed by alf charities.
41.1 Basis of accounting
These accounts have been prepared under the histarical cost convention with items recognised at cost or transactlon value unless othemiise stated in the relevant note(s) to these accounts,
The accounts have been prepared in accordance with;
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in
+ and with ¥ — faccordance with the Financial Reporting Standard applicable in the UK and Republic of [reland (FRS 102) issued on
16 July 2014
 and with tite Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
+ and with the Charities Act 2011.
 -Tick as appropriale
1.2 Going concern
If there are material uncertainties related to avents or condittons that cast significant doubt on the charity's ability (0 continue as a going concern, please provide the following detaits
or state “Nof applicabie", if appropriate:
An explanation as to those factors that support the conclusion that the charity is a going concem;
Disclosure of any uncertainties that make the going concem assumption doubtful;
Where accounts are nat prepared on a gaing concern basis, please disclose this fact together
with the basis on which the trustees prepared the accounts and the reason why the charity is not
regarded as a golng concem,
1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { 2.2}.
Yes" || * «Tick as appropriale
Please disclose:
omnewer PF
{i the reasons why applying the new accounting policy provides more rellable and morerefavant
information; and
. {ili) the amount of the adjustment for each line affected in the current period, each prior period
presented and the aggregate amount of the adjustment relating to periods before those presented, 3,44
FRS 102 SORP,
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
ie * -Tick as appropriate
Please disclose:
(De nator ofeny cnanes ee
(i) the effect ofthe changeonincomeand expense arassets and liabilities for thecurrent period; and eee
(ii) where practicable, the effect ofthe change inone or more future periods. BS
41.5 Material prior year errors
No material prior year error have been identified in he reporting period (3.47 FRS 102 SORP).
Yes | * -Tick as appropriate
Not
Please disclose:
(ii) for each prior perlod presented in the accounts, the amount of the correciton for each account fine
item affected; and
{ilf) the amount ofthecorrection at the beginning of theearliestpriorperiodpresented in theaccounts.Bo
----- End of picture text -----

CC tia (Excel)

2411112025

; ::

----- Start of picture text -----
Section C Notes to the accounts (cont)
Note 2 Accounting policies
2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those licked "No" or “N/a”. Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
e the charity becomes eniitled to the resources;
: it is more likely than not that the trustees will receive the resources; and Yes No Nia
« the monetary value can be measured with sufficient reliability.
Offsetting Therepermitted has beenby the no FRS offsetting102 SORP of assets or FRS and102. liabilities, or income and expenses, unless required oriYes No Nia
Yes No Nia
Grants and donations are only included in the SoFA when the general income recognition
Grants and donations criteria are met (5.10 to 5.12 FRS102 SORP). v
In the case of performance related grants, income must only be recognised to the extent Yes No Nia
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP). ¥
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No Nia
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are sither within the control of the ¥ ;
charity or have been met.
Yes No Nia
Government grants The charity has received government grants in the reporting period | fy || |
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on donations Any Gift Aid amount recovered on a donation is considered to be part of that gift and is Yes No Nia
and gifts treated as an addition to the same fund as the initial donation unless the donor or the v
terms of the appeal have specified otherwise.
Contractual .income and fps is only included in the SoFA once the charity has provided the related goods or Yes No Nia
performance related services or met the performance related conditions. v
grants
Donated goods exchanged)Donated goods unless are impractical measured toat fair do. so.value (the amount for which. the asset could be Yes pNo | Nia|
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be y N NI
the fair value of those gifts at the time of their receipt and they are recognised on receipt. es 9 8
In the reporting period in which the stocks are distributed, they are recognised as an v
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on fnitial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in ‘Income Yes No Nia
from other trading activities’ with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against ‘Income from other trading
activities' and the proceeds from sale are also recognised as ‘Income from ather trading v
activities’.
Yes No Nia
Goodsand includeddonatedin thefor on-going SoFA as incominguse by the resourcescharity are whenrecognised receivable.as tangibte fixed assets Py {| [|
Yes No Nia
Giftswhen receivable.in kind for use by the charity are included in the SoFA as income from donations P| |
Donated services. and Donated services. and facilitiesae are .included .in the SOFA when receivedA at the value of Yes No Nia
facilities the gift to the charity provided the value of the gift can be measured reliably. fy | ||
Donated services and facilities that are consumed immediately are recognised as income Yes No Nia
with an equivalent amount recognised as an expense under the appropriate heading in y
Yes No Nia
Support costs The charity has incurred expenditure on support costs. pe] || |
Yes No Nia
Volunteerrnelphel Thein the value trustees’ of any annual voluntary report. help received is not included in the accounts but is described S|| |
Incomeroyaltiesfrom and dividends|interest, Thisbe measuredis .includedreliably.;in the accounts when receiptoeis probable and the amount receivable. can Py}Yes No [|Nia
subscriptionsIncome from membership. andMembership Legacies.. subscriptionsa receivedow.in the nature of a gift. are recognisedcain Donations. PyYes {ofNo Nia
Membership subscriptions which gives a member the right to buy services or other Yes No Nia
----- End of picture text -----

| | : | :j : .

----- Start of picture text -----
benefits are recognised as income earned from the provision of goods and services as VY
income from charitable activities.
Seement [ofinsurance] teriaInsurance claims are are met (5.10 only includedto 5.12 FRS102 in the SORP) SoFA andwhen are the included generalas income an item recognition of other Yesy No Nia
income in the SoFA.
Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and Yes No Nia
losses. anyyear. gain or loss resulting from revaluing investments to market value at the end of the byt ||
2.3 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or Yes No Nia
constructive obligation committing the charity to pay out resources and the amount of the v
obligation can be measured with reasonable certainty.
Yes No N/a
cG o svernance and support GovernanceSupport costscosts have comprise been allocatedall costs between governance involving public accountability costs and other of the suppor chari t y. and its v
compliance with regulation and good practice.
Support casts include central functions and have been allocated to activity cost Yes No Nia
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. v
¢Grantsonditionswith performance Whereservice. the or output charity to gives be provided, a grant. withsuch conditions grants are for only recagnised its payment. beingin. the a specific SoFA oncelevel the of YesV No Nia
recipient of the grant has provided the specified service or output.
Grants . Where there are no conditions attaching to the grant that enables the donor charity to Yes No Nia
payable witho ut realistically avoid the commitment, a liabifity for the full funding obligation must be
performance conditions ' Y
recognised.
Redundancy cost The charity. made no redundancy payments during: the reporting. period.: Yes7 No Nia
Deferred income No materiai item of deferred income has‘ been included in the accounts. Yes= No NA2
Yes No Nia
" The charity. has creditors which are measured at settlement amounts less any trade
Creditors discounts. v
A liability is measured on recognition at its historical cost and then subsequently Yes No Nia
Provisions for liabilities | measuredreporting dateat the best estimate of the amount required to settle the obligation at the | ||
Basieinstru. financial. Thetoparagraph11.19,charityFRS10210.7 accounts FRS102SORP.for SORP.basic financialSubsequentinstruments measurementan initial isrecognition as per paragraphsas per 11.17 Yes Nlo Nia
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least £100;
use by’ chari¥ wes Ne Nia
They are valuedu at cost‘ost.
The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No Nia
physicalor tegal rights.substanceThe amortisation ratesbut are identifiable and methodsand are controlled used are disclosedby the charity through in note 9.5custody aan
Yes No Nia
They are valued at cost. Tv] |fs]
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, Yes No Nia
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation v
rates and methods used as disclosed in note 9.6.1.4.
Yes No Nia
Investments Fixed asset invesiments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No Nia
end. The same treatment is applied to unlisted investments unless fair value cannot be V
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a Yes No Nia
maturity date of less than 1 year are treated as current asset investments
Stocksprogressand work .in realisableStocks held value.for sale as part of non-charitable. trade are measured at the lower or cost or net Py]Yes No|Nia
Goods or services provided as part of a charitable activity are measured at net realisable value Yes No Nia
based on the service potential provided by items of stock. Yo] |
Yes No Nia
Work in pragress is valued at cost less any foreseeable loss that is likelyto occur on the contract. rv] [
----- End of picture text -----

----- Start of picture text -----
;
----- End of picture text -----

} t :

Debtors Debtors (including tradedebtorsandloansreceivable)aremeasuredon initial recognition at
settlementamount afteranytradediscountsoramountadvanced bythe charity. Subsequently,
theyare measured atthe cash orotherconsideration expected to be received.		 Yes
v		 No Nia
Currentassetinvestments The charityhashas investmentswhich itholdsfor resate orpending theirsaleandcash and cash
equivalentswithamaturitydate lessthanoneyear.Theseincludecashondepositand cash
equivalentswith a maturity date of lessthan oneyearheld forinvestment purposes ratherthanio		 vag
¥		 No Nia
meet short term cash commitments as theyfall due.
Yes No Nia
Theyarevaluedatfairvalueexceptwheretheyqualifyasbasicfinancial instruments.
POLICIES ADOPTED
ADDITIONALTOOR
DIFFERENT FROM
THOSEABOVE

: ;

; : . ..

----- Start of picture text -----
Section C Notes to the accounts (cont)
Note 3 Analysis of income Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
and legacies: ——— 2 2!
Gift Aid es es
a
Membership subscriptions and sponsorships which are in
substance donations
ome —SC
Charitable
rer —CCC—C
Total
437,942 437,942 377,596
Other trading
activities:
a QS
OCOCOCOFTTTTTTT
lhe O—OOCT—CCOCOTTTCCCTCFFT df
TotalTE
Income from 2q4if =p 214 1,843
investments: [Dividendincome]Rental and leasing income a |
foeOC—O—OCOCCCCCCCSCSCSCC
Foreat tat 1,843
Separate [O—CS—CC
materialitem [SsSCSCSSSSSS—S—SCCSCCT] |
ofincome: [CC| |
aCS
Other: Conversion of endowment funds into income aSSS
useGain on disposal of a tangible fixed asset held for charity's own a es ee es
Gain on disposal of a programme related Investment eSOS
Royalties from the exploitation of intellectual propertynghts | -| = | ~~ [ T
TOTAL INCOME 440,108 f pt 440,108 379,439
Other Information:
All income in the prior year was unrestricted except for: {please provide
description and amounts)
Where any endowment fund is converted into income in the reporting period,
please give the reason for the conversion.
Within the income items above the following items are material: (please disclose
the nature, amount and any prior year amounts}
----- End of picture text -----

:

CC17a (Excal)

21/11/2025

Section C

Notes to the accounts

(cont)

i

:

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Note|6|Analysis|of expenditure| |Restricted| |Unrestricted|income|Endowment| |funds|funds|funds|Total|funds|Prior year| |Analysis|£|£| |Expenditure|on|[Incurred seeking donations|ee|ee|ee|ee|ee| |Operating|membership|schemes|and| |social|lotteries| |Operating|a|trading|company| |undertaking|non-charitable|trading| |activity| |publici| |Start up|costs|incurred|in|generating| |new|source|of|future|income| |Portfolio|management costs|ee| |Rent|collection,|property|repairs|and| |maintenance|charges| |Expenditureon [||a56,tag]||||356,183]|363,231| |cctvites|=||| |Total|expenditure|on|charitable|356.183| |activities|'|356,183|||363,231| |item ofexpense [~| |PoTCCTCOSP/T|eT| |a| |Total|es|ee ee| |Other| |a|ns| |PCo—CCTCSY| |J| |Total|other expenditure|ee Re|en| |TOTAL EXPENDITURE|356,183,|-|||-|||396,183|

----- End of picture text -----

CC17a (Excel)

21/11/2025

‘ i

Other information:

Analysis of expenditure on charitable activities

----- Start of picture text -----
Grant
Activity or Activities undertaken directly funding | Support | Total this Total
programme of Costs year prior year
Ppes—iae Pe ee
omeCU
Prior year expenditure on charitable activities
can be analysed as follows:
----- End of picture text -----

. Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

21/11/2025

Section C

Notes to the accounts

Note 9
Support Costs
Pleasecomplete thisnote ifthe charityhas analyseditsexpenses expenses using activity
categories andhassupportcosts. Basis of
Raisingfunds Activity 1 Activity2 Activity3 Grand total allocation
Supportcost
(examples)
£		 £ £ £ £ (Describe
method)
356,183 : 356,183
356,183 356,183
Total
Pleaseprovidedetailsofthe accountingpolicyadopted
fortheapportionment ofcostsbetween activitiesand
anyestimation techniques used to calculate their
apportionment.

CC17a (Excel)

21/11/2025

'

:

Section C

Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination 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. If nothing was paid please enter ‘0" in the appropriate box(es).

----- Start of picture text -----
This year Last year
£ £
Independent examiner's fees
5220 6293
Assurance services other than audit or independent examination |
Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner 745
----- End of picture text -----

CC17a (Excel)

21/11/2025

Section C

Notes to the accounts

----- Start of picture text -----
(cont)
----- End of picture text -----

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

----- Start of picture text -----
This year Last year
£ £
Salaries and wages 280,708 273,525
Social security costs 15,723 14,860
Pension costs (defined contribution scheme) 5,179 4,857
Other employee benefits ee
Total staff costs 301,610 293,242
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Please give details of the number of employees whose total employee benefits (excluding employer
pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions,
please enter ‘true' in the box provided.
No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000 TRUE
(Bad —~—SCSCzC Number [of][ employees]
£60,000 to £69,999
£70,000 to £79,999 oO
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
Please provide the total amount paid to £84,893.00
----- End of picture text -----*

key management personnel (includes trustees and senior management) for their services to the charity

.

The parts of the charityIn which the employees work

----- Start of picture text -----
This year Last year
[Fundrafsing [=P
OtherCE
Total
----- End of picture text -----

.CC17a (Excel)

21/11/2025

Section C Notes to the accounts

{cont}

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense

----- Start of picture text -----
£5,179.00
----- End of picture text -----

Please explain the basis for allocating |The cost is provided in the period the liability is incurred against the liability and expense of defined unrestricted funds. contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan’s surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities’ obligations under the terms and conditions of the multi-employer plan

CC17a (Excel)

21/11/2025

: : : ,

----- Start of picture text -----
Section C Notes to the accounts (cont}
Note 14 Tangible fixed assets
Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
Freehold land} Other land & Plant, Fixtures, fittings Total
& buildings buildings = |machlnery and] and equipment
motor vehicles.
£ £ £ £ £
At the beginning ofthe year | 117,687; || 45,213 162,900
Disposals a ee
At end of the year P| 417,687 , 45,477 162,864
14.2 Depreciation and Impairments
Basis} SLorRB SL or RB SL or RB SL or RB SL or RB Straight Line
{"SL") or
Reducing
Balance
("RB")
Rat] | CTCC
At beginning ofthe year | Ce Cd 66,798] se| 36,758 103,556
Atend of the year 68,834 P| 40,991 109,825
14.3 Net book value
Net book value at the beginning of the year PF 60,889 ee 3 8,455a
Net book value at the end of the year P| 48,853 4,186 P|
14.4 Impairment
Please provide a description of the events and circumstances that led to the recognition
orreversai of an impairment foss.
14.5 Revaluation
if an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions |
the carrying amount that would have been recognised had the assets been carried under
the cost model.
14.6 Other disclosures
{i} Please state the amount of borrowing costs, if any, capitalised in the construction of
tangible fixed assets and the capitalisation rate used.
{i) Please provide the amount of contractual commitments for the acquisition of
tangible fixed assets.
(if) Detaits of the existence and carrying amounts of property, plant and equipment to
which the charity has restricted title or that are pledged as security for liabilities.
----- End of picture text -----

** Please indicate the method of depreciation by deleting the method not applicable (SL. = straight line; RB = reducing balance). Also please

CC17a (Excel)

21/11/2025

(cont)

Section C

}

Notes to the accounts

Note 19 Debtors and prepayments

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

19.1. Analysis of debtors

----- Start of picture text -----
|||| |---|---|---| |Trade debtors| |Prepayments|and accrued|income| |Other debtors|

----- End of picture text -----

----- Start of picture text -----
Thisi year L
£ £
ee ee
a es
284,903.0 198,016.0
284,903.0]°: 198,016.0
----- End of picture text -----

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

----- Start of picture text -----
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above) ;
£ £
Trade debtors es eee
Prepayments and accrued income a ee
Other debtors es ee
a eee
, Total
----- End of picture text -----

CC17a (Excel)

1

22/11/2025

Section C

Notes to the accounts

(cont)

Note 20 Creditors and accruals

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

20.1 Analysis of creditors

Accruals for grants payable

Trade creditors Payments received on account for contracts or performance-related grants Taxation and social security Other creditors

----- Start of picture text -----
Amounts falling due |Amounts falling due after
within one year more than one year
This year | Last year Last year
£ £ £ £
ee es es
40st] =|
ee ee
ee es ed
Total TatBT
----- End of picture text -----

20.2 Deferred income Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Movement in deferred income account

Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period

----- Start of picture text -----
£ £
a
a
ee
fe re
----- End of picture text -----

CC17a (Excel)

22/11/2025

Section C

----- Start of picture text -----
Notes to the accounts
----- End of picture text -----

----- Start of picture text -----
{cont}
----- End of picture text -----

----- Start of picture text -----
Note 22 Other disclosures for debtors, creditors and other basic financial instruments
----- End of picture text -----

----- Start of picture text -----
22.1 Please provide information about the The Chanty is in the process of transfering its assets to
significance of financial instruments (eg. debtors, a company limited by guarnatee. The debtors of
creditors, investments etc} to the charity's financial |£284,679.00 represent funds held on its behalf by
position or performance, for example, the terms and |Penrhyan Child Care Limited a registered charity. The
conditions of loans or the use of hedging to manage _|formal transfer has been postponed for regulatory
financial risk. clarification.
----- End of picture text -----

----- Start of picture text -----
22.2 If the charity has provided financial assets as a
form of security, the carrying amount of the financial
assets pledged as security and the terms and
conitions related to its pledge should be given here.
----- End of picture text -----

i

: CC17a (Excel)

1

21/11/2025

(cont)

Section C

Notes to the accounts

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

During the year the assets of the Charity were transferred to Penrhyn Child Care Ltd a company Limited by guarantee and a registered charity. The formal transfer was postponed by the trustees for regulatory clarification.

Provide an estimate ofthe financial effect ofthe The assetsand liabilities will be transferred and
event or astatement thatsuch an estimate cannot be the Charity will cease totrade should
made theformaltransferproceed.

CC17a (Excel)

1

21/11/2025

.

8
os23e
a		 oO
A
Ss
§
 psbe“/8
a
Se
sg		 ace
w
©
3
3
5
‘
3
xt
4
=>
¢
N
3
9
eg
£
na
iP]
o
S
Gl) a}
cs
co
-
:
= 9
Ly
5
oO =
g
€
°
-
E
=*
p74)
%
oo
5
€
£
Bow
3
See
c
3
~
E
=
a]
fe)
g
&
rs]
2
Ay
=
2
8
cw
=]
a
rt)
D
2
ul
£
=
8
3
&
3S
g
~
w
“
=
5
3
9
3
a		 =
8
®
.
ree)
#
BS
§
jp 8tB
IS
=
3
9
jee OF wl
&
Sage
o
d
=
use
“
Qa 9
ba]
e528
on
®
aac
4
£
9
2
ts
3
ga
o
Ne
©
®
f)
—
[nd
-
x
a
=
os
O
o
Ww
a)
s
xe
Ss
3
~~
o
Prong
s
> =
»
o
e)
&
9
os
S
fi
=
=
cs
-
3
<
mo
&
8
©
¢c
3
YD
=
Ss
§
®
E3o
©
°
3
352
g
2
9
» 2a 8
3
2
#¥ 2y
8
Oo.
2
©
S$ 6
im
=
o
£
&
o
7)		 co
a
A)
16
N
3
=
3
L
—e
3
°
FE
2
z Eat
3
w
a
Wy
fs
re
2
25
¥
ui&
ola Sy8
ied
=]
ao
§
5
ei\S2 #2 &
g°
si2 $3&
So
>
E—
¢
e
D
£2
G8
§
-		 2
256
§
o		 &
ok
“lp
§
S
Ol—-
a8
Fad
£& So
0
=
=
2 SS
&
=
Se
oo
&
£ = 6
bi]
w- £9
§&
o 85
is)
233°
3
eS
.
sis
os W
«
o
4
&		 “~—.,
Zz
sg
z
3
=
3
=
S
A
Ee		 oY
%
~G
T!		 oO
ole So <8
5] 6
el
OZiNaa
teS
iL		 © o
s
iS)

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Penrhyn Pre School Nursery members of

On accounts for the year 31 March 2025 Charity no 1032265 ended (if any)

Set out on pages SOFA, Balance Sheet, Notes 1 to 28

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2025

Responsibilties and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts 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 The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.

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

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 accounts to be reached.

Signed:

Signed: Date: 04.12.2025 ~~a~~ Name: Vicky Kong ~~re~~

Relevant professional The Association of Chartered Certified Accountants. qualification(s) or body

IER

1

(if any): ~~PT~~

Address:

ABVK LTD, M25 Business Centre, Ability House,

121 Brooker Road, Waltham Abbey, EN9 1JH

OO—Cs—SCSCSCSCis Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and

guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

IER

2