2025-08-31-accounts

Trustees’ Annual Report for the period

From 01/09/24 Period start date To 31/08/25 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. In this year we have had ofsted inspection at both settings resulting in a good outcome for both settings.

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 (if any)
	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 26/11/2025

Registered charity number 1032286

Soham Playgroup

Report and Accounts

31 August 2025

Soham Playgroup Report and accounts Contents

	Page
Trustees' report	1
Accountants' report	2
Profit and loss account	3
Balance sheet	4
Notes to the profit and loss account	5
Notes to the balance sheet	6

Soham Playgroup Registered number: 1032286 Trustees' Report

The trustees present their report and accounts for the year ended 31 August 2025.

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:

L Sarll C Lee A Clark H Clark Chairperson L Negus C Negus Secretary Dr Okorji-Obike

This report was approved by the trustees on 6 November 2025 and signed on its behalf.

H Clark Chairperson

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

9 New Cheveley Road Newmarket Suffolk CB8 8BG

6 November 2025

2

Soham Playgroup Schedule to the profit and loss account for the year ended 31 August 2025

for the information of the trustees only

Sales Cost of sales Gross profit Premises costs Administrative expenses Legal and professional costs: Operating profit Interest receivable Profit for the financial year	2025 £ 165,498 (135,430) 30,068 (14,297) (3,456) (700) 11,615 22 11,637	2024 £ 165,495 (140,088) 25,407 (10,714) (3,723) - 10,970 15 10,985

3

Soham Playgroup Registered Charity number: 1032286 Balance Sheet as at 31 August 2025

Notes Fixed assets Tangible assets 2 Current assets Stocks - Debtors 3 778 Cash at bank and in hand 72,018 72,796 Net current assets Net assets Trustees reserves Trustees' funds H Clark Chairperson Approved by the trustees on 6 November 2025	2025 £ 11,961 72,796 84,757 84,757 84,757	248 - 61,060 61,308 L Negus Treasurer	2024 £ 11,812 61,308 73,120 73,120 73,120

4

Soham Playgroup Detailed profit and loss account for the year ended 31 August 2025

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 Cost of sales Pre-school materials Other direct costs Administrative expenses Employee costs: Staff wages PAYE & NI Pension Staff training and welfare DBS checks Equipment and activities Premises costs: Rent of permanent settings Portacabin costs Cleaning General administrative expenses: Telephone and fax Postage Stationery, IT and postage Toys and equipment Fundraising costs Subscriptions Bank charges Committee Costs Insurance Repairs and maintenance Legal and professional costs: Accountancy fees	2025 £ 137,355 25,131 - 2,283 729 - - 165,498 2,382 638 3,020 115,599 9,071 5,916 1 54 1,769 132,410 13,300 - 997 14,297 20 3 1,115 - - 473 95 13 1,057 680 3,456 700 700 150,863	2024 £ 130,072 32,348 1,923 - 1,002 150 - 165,495 - - - 125,500 6,414 3,758 478 568 3,370 140,088 9,500 1,214 - 10,714 103 - 1,908 144 251 358 85 150 724 - 3,723 - - 154,525

5

Soham Playgroup Notes to the balance sheet for the year ended 31 August 2025

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).

Turnover

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.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

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 2025

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 At 1 September 2024 Additions At 31 August 2025 Depreciation At 1 September 2024 At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024 3 Debtors Trade debtors	2025 £ 778	Land and buildings £ 29,595 149 29,744 17,783 17,783 11,961 11,812 2024 £ -

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 2025

Soham Playgroup Report and accounts Contents

	Page
Trustees' report	1
Accountants' report	2
Profit and loss account	3
Balance sheet	4
Notes to the profit and loss account	5
Notes to the balance sheet	6

Soham Playgroup Registered number: 1032286 Trustees' Report

The trustees present their report and accounts for the year ended 31 August 2025.

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:

L Sarll C Lee A Clark H Clark Chairperson L Negus C Negus Secretary Dr Okorji-Obike

This report was approved by the trustees on 6 November 2025 and signed on its behalf.

H Clark Chairperson

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

9 New Cheveley Road Newmarket Suffolk CB8 8BG

6 November 2025

2

Soham Playgroup Schedule to the profit and loss account for the year ended 31 August 2025

for the information of the trustees only

Sales Cost of sales Gross profit Premises costs Administrative expenses Legal and professional costs: Operating profit Interest receivable Profit for the financial year	2025 £ 165,498 (135,430) 30,068 (14,297) (3,456) (700) 11,615 22 11,637	2024 £ 165,495 (140,088) 25,407 (10,714) (3,723) - 10,970 15 10,985

3

Soham Playgroup Registered Charity number: 1032286 Balance Sheet as at 31 August 2025

Notes Fixed assets Tangible assets 2 Current assets Stocks - Debtors 3 778 Cash at bank and in hand 72,018 72,796 Net current assets Net assets Trustees reserves Trustees' funds H Clark Chairperson Approved by the trustees on 6 November 2025	2025 £ 11,961 72,796 84,757 84,757 84,757	248 - 61,060 61,308 L Negus Treasurer	2024 £ 11,812 61,308 73,120 73,120 73,120

4

Soham Playgroup Detailed profit and loss account for the year ended 31 August 2025

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 Cost of sales Pre-school materials Other direct costs Administrative expenses Employee costs: Staff wages PAYE & NI Pension Staff training and welfare DBS checks Equipment and activities Premises costs: Rent of permanent settings Portacabin costs Cleaning General administrative expenses: Telephone and fax Postage Stationery, IT and postage Toys and equipment Fundraising costs Subscriptions Bank charges Committee Costs Insurance Repairs and maintenance Legal and professional costs: Accountancy fees	2025 £ 137,355 25,131 - 2,283 729 - - 165,498 2,382 638 3,020 115,599 9,071 5,916 1 54 1,769 132,410 13,300 - 997 14,297 20 3 1,115 - - 473 95 13 1,057 680 3,456 700 700 150,863	2024 £ 130,072 32,348 1,923 - 1,002 150 - 165,495 - - - 125,500 6,414 3,758 478 568 3,370 140,088 9,500 1,214 - 10,714 103 - 1,908 144 251 358 85 150 724 - 3,723 - - 154,525

5

Soham Playgroup Notes to the balance sheet for the year ended 31 August 2025

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).

Turnover

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.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

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 2025

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 At 1 September 2024 Additions At 31 August 2025 Depreciation At 1 September 2024 At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024 3 Debtors Trade debtors	2025 £ 778	Land and buildings £ 29,595 149 29,744 17,783 17,783 11,961 11,812 2024 £ -

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