## **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