Trustees’ Annual Report for the period
From 01/09/23 Period start date To 31/08/24 Period end date
Charity name: Soham Playgroup
Charity registration number: 1023386
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | To offer places to the children of the community in a safe and secure setting. |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
We offer sessional playgroup for all children from 2 years until 4 years. Children can attend using their funded hours or by paid sessions. We offer sessions to all with regard to SEND, EAL. |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | The Trustees have had regard to the guidance issued by the Charity Commission on public benefit. |
Additional information (optional)
You may choose to include further statements where relevant about:
| SORP reference | |
|---|---|
| Para 1.38 | |
| Policy on grant making | |
| Para 1.38 | |
| Policy on social investment | |
| including program related | |
| investment | |
| Para 1.38 | |
| Contribution made by | |
| volunteers | |
| Other |
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | We continue to provide a safe and accessible setting for the local community. In this year we have supported a large amount of families with additional needs. We have also supported families that have fled from the Ukraine with interpreter and housing also offering additional support to the children. This enabled the families to attend support groups whilst the children were in the setting. |
Additional information (optional) You may choose to include further statements where relevant about:
| Achievements against objectives set |
Para 1.41 | |
|---|---|---|
| Performance of fundraising activities against objectives set |
Para 1.41 | |
| Investment performance against objectives |
Para 1.41 | |
| Other |
Financial Review
| Financial Review | |||
|---|---|---|---|
| Review of the charity’s financial position at the end of the period |
Para 1.21 | ||
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | We hold a reserve of £15,000, this is held for use for staff redundancies and unexpected cost for the Portacabin |
|
| Amount of reserves held | Para 1.22 | £15000 | |
| Reasons for holding zero reserves |
Para 1.22 | ||
| Details of fund materially in deficit |
Para 1.24 | ||
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 |
Additional information (optional) You may choose to include further statements where relevant about:
| The charity’s principal sources of funds (including any fundraising) |
Para 1.47 | |
|---|---|---|
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 | |
| A description of the principal risks facing the charity |
Para 1.46 | |
| Other |
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 | Constitution |
| How is the charity constituted? (e.g unincorporated association, CIO) |
Para 1.25 | Trustee incorporated as a body |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Para 1.25 | Election at AGM |
Additional information (optional)
You may choose to include further statements where relevant about:
Policies and procedures adopted for the induction and training of trustees |
Para 1.51 |
|
|---|---|---|
| The charity’s organisational structure and any wider network with which the charity works |
Para 1.51 | |
| Relationship with any related parties |
Para 1.51 | |
| Other |
Reference and Administrative details
| Charity name | Soham Playgroup |
|---|---|
| Other name the charity uses | |
| Registered charity number | 1032286 |
| Charity’s principal address | Soham Playgroup Sand Street Soham CB7 5AA |
Names of the charity trustees who manage the charity
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee (ifany) |
|---|---|---|---|---|
| Louise Sarll | Trustee | |||
| Helen Clark | Chair | |||
| Lisa Negus | Treasurer | |||
| Chris Negus | Secretary | |||
| Christie Lee | Trustee | |||
| Uche Okorji-Obike | Trustee | |||
| Angie Clark | Trustee | |||
– Corporate trustees names of the directors at the date the report was approved
Director name
Name of trustees holding title to property belonging to the charity
Trustee name Dates acted if not for whole year
Funds held as custodian trustees on behalf of others
Description of the assets held in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
Additional information (optional)
Names and addresses of advisers (Optional information)
Type of Name Address adviser
Name of chief executive or names of senior staff members (Optional information)
Exemptions from disclosure
Reason for non-disclosure of key personnel details
Other optional information
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Helen Clark Full name(s) Helen Clark
Position (eg Secretary, Chair Chair, etc)
Date
08/05/2025
Registered charity number 1032286
Soham Playgroup
Report and Accounts
31 August 2024
Soham Playgroup Registered number: 1032286 Trustees' Report
The trustees present their report and accounts for the year ended 31 August 2024.
Principal activities
The charity's principal activity during the year continued to be that of the provision of early years childcare and the application of the early years foundation stage framework
Trustees'
The following persons served as trustees during the year:
| H Clark | Chairperson |
|---|---|
| C Negus | Secretary |
| L Negus | Treasurer |
| K Fahey | Resigned - 30 October 2023 |
| C Lee | |
| M Irvine | Resigned - 30 October 2023 |
| D Kirk | Resigned - 30 October 2023 |
| T Fretwell | Resigned - 30 October 2023 |
| A Clark | |
| A Clements | Resigned - 30 October 2023 |
| S Miller | Resigned - 30 October 2023 |
| L Correa | Resigned - 30 October 2023 |
| L Sarll | |
| E Holmes | Resigned - 30 October 2023 |
| J Garrod | Resigned - 30 October 2023 |
| Dr Okorji-Obike | Appointed - 30 October 2023 |
This report was approved by the trustees on 7 November 2024 and signed by its order.
H Clark Chairperson Secretary
1
Soham Playgroup Accountants' Report
Accountants' report to the trustees of Soham Playgroup
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the charity and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Johnson & Co Accountants Ltd
30a High Street Soham Ely Cambs CB7 5HE
7 November 2024
2
Soham Playgroup Schedule to the profit and loss account for the year ended 31 August 2024
for the information of the trustees only
| Sales Cost of sales Gross profit Premises costs Administrative expenses Operating profit Interest receivable Profit for the financial year |
2024 £ 165,495 (140,088) 25,407 (10,714) (3,723) 10,970 15 10,985 |
2023 £ 132,185 (104,287) 27,898 (13,503) (7,529) 6,866 7 6,873 |
|---|---|---|
3
Soham Playgroup Registered Charity number: 1032286 Balance Sheet as at 31 August 2024
| Notes Fixed assets Tangible assets 2 Current assets Stocks 248 Debtors 3 - Cash at bank and in hand 61,060 61,308 Net current assets Net assets Trustees reserves Trustees' funds H Clark Chairperson Approved by the trustees on 7 November 2024 |
2024 £ 11,812 61,308 73,120 73,120 73,120 |
248 47 50,028 50,323 L Negus Treasurer |
2023 £ 11,812 50,323 62,135 62,135 62,135 |
|---|---|---|---|
4
Soham Playgroup Detailed profit and loss account for the year ended 31 August 2024
This schedule does not form part of the statutory accounts
| Sales Cambridgeshire County Council Fees received Registration fess Grant income Fundraising Donations Training and Clothing Administrative expenses Employee costs: Staff wages PAYE & NI Pension Staff training and welfare Premises costs: Rent of permanent settings Portacabin costs Sensory room General administrative expenses: Telephone and fax Stationery, IT and postage Toys and equipment Fundraising costs Subscriptions Bank charges Committee Costs Gifts Insurance Depreciation |
2024 £ 130,072 32,348 1,923 - 1,002 150 - 165,495 125,500 6,414 3,758 478 140,088 9,500 1,214 - 10,714 103 1,908 144 251 358 85 150 - 724 - 3,723 154,525 |
2023 £ 91,998 32,686 5,504 - 726 1,271 - 132,185 97,290 3,623 2,503 871 104,287 11,400 2,032 71 13,503 60 1,184 1,077 61 255 88 100 75 692 3,937 7,529 125,319 |
|---|---|---|
5
Soham Playgroup Notes to the balance sheet for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Income
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tenants improvements 5 years straight line Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6
Soham Playgroup Notes to the balance sheet for the year ended 31 August 2024
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Tangible fixed assets
| Cost Additions At 31 August 2024 Depreciation At 31 August 2024 Net book value At 31 August 2024 3 Debtors Trade debtors |
2024 £ - |
Land and buildings £ - 29,595 17,783 11,812 2023 £ 47 |
|---|---|---|
4 Other information
Soham Playgroup is registered with the Charities Commission, the address for correspondence is:
3 Ennion Close Soham Ely Cambs CB7 5GU
7
Registered charity number 1032286
Soham Playgroup
Report and Accounts
31 August 2024
Soham Playgroup Registered number: 1032286 Trustees' Report
The trustees present their report and accounts for the year ended 31 August 2024.
Principal activities
The charity's principal activity during the year continued to be that of the provision of early years childcare and the application of the early years foundation stage framework
Trustees'
The following persons served as trustees during the year:
| H Clark | Chairperson |
|---|---|
| C Negus | Secretary |
| L Negus | Treasurer |
| K Fahey | Resigned - 30 October 2023 |
| C Lee | |
| M Irvine | Resigned - 30 October 2023 |
| D Kirk | Resigned - 30 October 2023 |
| T Fretwell | Resigned - 30 October 2023 |
| A Clark | |
| A Clements | Resigned - 30 October 2023 |
| S Miller | Resigned - 30 October 2023 |
| L Correa | Resigned - 30 October 2023 |
| L Sarll | |
| E Holmes | Resigned - 30 October 2023 |
| J Garrod | Resigned - 30 October 2023 |
| Dr Okorji-Obike | Appointed - 30 October 2023 |
This report was approved by the trustees on 7 November 2024 and signed by its order.
H Clark Chairperson Secretary
1
Soham Playgroup Accountants' Report
Accountants' report to the trustees of Soham Playgroup
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the charity and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Johnson & Co Accountants Ltd
30a High Street Soham Ely Cambs CB7 5HE
7 November 2024
2
Soham Playgroup Schedule to the profit and loss account for the year ended 31 August 2024
for the information of the trustees only
| Sales Cost of sales Gross profit Premises costs Administrative expenses Operating profit Interest receivable Profit for the financial year |
2024 £ 165,495 (140,088) 25,407 (10,714) (3,723) 10,970 15 10,985 |
2023 £ 132,185 (104,287) 27,898 (13,503) (7,529) 6,866 7 6,873 |
|---|---|---|
3
Soham Playgroup Registered Charity number: 1032286 Balance Sheet as at 31 August 2024
| Notes Fixed assets Tangible assets 2 Current assets Stocks 248 Debtors 3 - Cash at bank and in hand 61,060 61,308 Net current assets Net assets Trustees reserves Trustees' funds H Clark Chairperson Approved by the trustees on 7 November 2024 |
2024 £ 11,812 61,308 73,120 73,120 73,120 |
248 47 50,028 50,323 L Negus Treasurer |
2023 £ 11,812 50,323 62,135 62,135 62,135 |
|---|---|---|---|
4
Soham Playgroup Detailed profit and loss account for the year ended 31 August 2024
This schedule does not form part of the statutory accounts
| Sales Cambridgeshire County Council Fees received Registration fess Grant income Fundraising Donations Training and Clothing Administrative expenses Employee costs: Staff wages PAYE & NI Pension Staff training and welfare Premises costs: Rent of permanent settings Portacabin costs Sensory room General administrative expenses: Telephone and fax Stationery, IT and postage Toys and equipment Fundraising costs Subscriptions Bank charges Committee Costs Gifts Insurance Depreciation |
2024 £ 130,072 32,348 1,923 - 1,002 150 - 165,495 125,500 6,414 3,758 478 140,088 9,500 1,214 - 10,714 103 1,908 144 251 358 85 150 - 724 - 3,723 154,525 |
2023 £ 91,998 32,686 5,504 - 726 1,271 - 132,185 97,290 3,623 2,503 871 104,287 11,400 2,032 71 13,503 60 1,184 1,077 61 255 88 100 75 692 3,937 7,529 125,319 |
|---|---|---|
5
Soham Playgroup Notes to the balance sheet for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Income
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tenants improvements 5 years straight line Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6
Soham Playgroup Notes to the balance sheet for the year ended 31 August 2024
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Tangible fixed assets
| Cost Additions At 31 August 2024 Depreciation At 31 August 2024 Net book value At 31 August 2024 3 Debtors Trade debtors |
2024 £ - |
Land and buildings £ - 29,595 17,783 11,812 2023 £ 47 |
|---|---|---|
4 Other information
Soham Playgroup is registered with the Charities Commission, the address for correspondence is:
3 Ennion Close Soham Ely Cambs CB7 5GU
7