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2025-08-31-accounts

ST NICHOLAS PLAYGROUP

Charity Number: 1034853

Trustees’ Annual Report and Financial Statements for the period ended 31[st] August 2025

ST NICHOLAS PLAYGROUP TRUSTEES’ REPORT FOR THE PERIOD ENDED 31[st] AUGUST 2025

Charity Name: ST NICHOLAS PLAYGROUP
Registered charity number: 1034853
Charity principal address: North End Bowling Club
Beresford Road
Portsmouth
PO2 0NG
Our Preschool Committee:
Chairperson Jessica O’Rourke until 08.01.2025 Kasha Land from 08.01.2025
Treasurer Jane Skinner
Secretary Amy Warner
Committee Member Carly McNeil
Committee Member Natalie Cole until 26.06.2025
Committee Member Sadie Alexander
Committee Member Kirsten Winslade from 25.06.2025

St Nicholas Preschool has been established since 1962 and has provided childcare for 2-3 generations of families within the community. Our Ofsted inspections have been rated GOOD.

We provide term-time (38 weeks a year) childcare between the hours of 8.30am and 3.00pm Monday to Friday for children aged 2, 3 and 4 years old.

Preschool Aim

The aim of our preschool is to provide a safe and welcoming environment where children can learn, thrive and feel safe. We follow the EYFS (Early Years Foundation Stage) to support the children who attend our setting and work closely with families to prepare the children for school. Children are taught through games and play.

We work together with families to build a strong and trusting relationship to provide the children who attend our setting with the best possible start to a bright and happy future.

St Nicholas Preschool Objectives

Review of the Year 2024-2025

Finances

Bank and Cash Balances at 31.08.2025

Petty Cash £473.19 Main Preschool Account £125,788.31 Fundraising Account £35.70

Monies still to be paid into the bank:

Fundraising Money - £680.50 Learning Journey Money - £45.00

Fundraising money raised during the 2024-25 period: £206.90 (2023-24: £473.60).

Preschool Fees

2 Year Olds 3&4 Year Olds
Preschool Fees–Paying Families £5.00 per hour £4.00 per hour
Funding Rate 2024-2025 £8.49 per hour £5.50 per hour
Funding Rate 2025-2026 £8.89 per hour £5.78 per hour

The national minimum wage increased from £11.44 to £12.21 in April 2025. All staff received an increase of £0.77 per hour.

We continue to get the majority of our income through funding with most of the children who attend our setting being entitled to Universal Hours, Extended (30 Hours), Working Parents Entitlement or 2-Year-Old Funding.

This year we had an increase in Funding income (£126,508) compared with last year (£115,191) and an increase in the number of children paying (£5,931) compared with last year (£4,209).

Funding rates increased by £0.40 per hour for 2-year-olds and £0.28 per hour for 3- and 4-year-olds in April 2025.

There was one child attending preschool who received additional SEND support during the 2024-2025 period this included additional SENDIF Low and Emerging funding which equated to £700.00. This money was used to purchase resources and equipment to support their time at the preschool.

Rent remained the same as the previous year at £9.00 per hour with the bowling club recently confirming it will stay at that rate until September 2027 when it will be reviewed again.

Highest increases this year has been resources, HMRC ENRI contributions and Pension payments.

Financial constraints expected during the next financial year will be increases in the national minimum wage which will result in an increase in pension costs and related expenses.

We continue to work hard to limit the impact of yearly cost increases while continually reviewing the preschool finances and planning for future variations in the number of children attending our setting.

Staffi We recruited one new preschool assislant during the 2024-2025 penod. One preschool assistant resigned. The preschool adminislralor increased their hours frorn 16 to 24 per week to support the additional workload created from the govemmenl hJnding enliilemenl expansion and new/updaled regulations. During the Autumn Term (Seplernber- December 2025) staff were required lo reduce their hours by I day each hall term as child numbers were low during this period. however Inc￿aSed during November and December. Staff had their full hours back by Spring 2025 Siafl attended training throughout the year updating their knowledge In Special Needs. Safeguarding. Paediatric First Aid. The preschool manager Undertook some additional leadership advanced saleguardirng training. We will continue lo market and promote the preschool locally lo increase the number of children allending the sèlling. We will closely monitor the preschool finances. Forecasting any increase in minimum wage. HMRC ERNI payments. drop In child numbers, slaff recruitment. We have a good relationship with North End Bowling Club and are happy that they are keeping the ￿nt the same unlil al least September 2027. We will continue to imprové the preschool learning environment with new resources when finances allow. We will continue 10 st￿arnI1ne our processes. review our preschool policies and monitor SEND children s progress and how the funding received 15 Spent In a way that SUPPOrts the child s Individual needs. We will offer slalt opportunilies to access training focusing on EAL and SENO. We will continue lo hold fundraising evenis to raise money lor equipment. We ￿crUIt trvslees by canvassing parents by Speaking to them directly. sending regular newsletters and email drops to give them Information about what the committee does and the role Il play5 In running the preschool. We hold our AGM between January and Junè each year. Si Nicholas Preschool is not in debt lo anyone. and we continue to ensure the preschool finances are continually reviewed. The annual report was approved by the Trustees ol the charity and signed on Its behalf by". Kasha Land Cheir Date..

ST NICHOLAS PLAYGROUP

Independent Examiner's Report to the Trustees of St Nicholas Playgroup

I report to the charity trustees on my examination of the accounts of the company for the year ended 31[st] August 2025 which are set out on pages 4 to 6.

Responsibilities 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 charity’s accounts carried out under section 145 of the 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 examiner’s statement

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

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

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.

….……………………….. Kerry Lawrance FCA

Date:

Compass Accountants Limited Venture House, The Tanneries East Street, Titchfield, Hants. PO14 4AR

ST NICHOLAS PLAYGROUP

Registered Charity No 1034853

Statement of Financial Activities For the period ended 31st August 2025

Income
Donations
Fees
LA fees
Send income
Other income
Interest income
Total Income
Expenditure
Staff costs
Staff wages
Staff NI
Staff pension costs
Staff welfare
Staff training courses
Rent of premises
Administration expenses
Telephone
Resources
Insurance
Postage
Repairs and software expenses
Stationery
Cleaning
Memberships and subscriptions
Music licence
Miscellaneous expenses
Discos, parties and snacks
DBS checks
Depreciation toys and equipment
Other financial expenses
Bank charges
Professional fees
Accountancy
Payroll bureau
Total Expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds:
Funds brought forward
Total funds carried forward
31 August
2025
Total
£
681
5,931
126,508
700
11
-
133,831
104,663
-
1,458
530
1,648
11,997
525
3,930
720
18
400
1,501
183
157
135
264
609
158
742
204
720
665
131,227
2,604
2,604
100,898
103,502
31 August
2024
Total
£
1,444
4,209
115,191
4,817
-
4
125,665
84,388
7,050
2,527
196
923
11,305
744
4,948
1,291
7
50
1,893
357
261
131
1,096
359
139
556
221
600
615
119,657
6,008
6,008
94,890
100,898

Page 5

Registered Charity No 1034853

ST NICHOLAS PLAYGROUP

Balance Sheet
As at 31st August 2025
Tangible fixed assets
3
Current assets
Debtors and accrued income
Cash at bank and in hand
Current liabilities
Accruals
Deferred Income
Net current assets
Net assets
Funds
Unrestricted funds
Total funds
31 August
2025
£
2,846
621
127,023
127,644
600
26,388
26,988
100,656
103,502
103,502
103,502
31 August
2024
£
2,196
156
99,026
99,182
480
-
480
98,702
100,898
100,898
100,898

The financial statements were approved by the Trustees and signed on their behalf by:

…...................................... Kasha Land - Chair

Date:

Page 6

ST NICHOLAS PLAYGROUP

Registered Charity No 1034853

Notes to the financial statements For the period ended 31st August 2025

1. Accounting policies:

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The account have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued in October 2019 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011.

St Nicholas Playgroup meets the definition of a public benefit entity under section 34 of FRS102. Assets and liabilities are initially recognised at historical cost or transactional value, unless otherwise stated in the relevant accounting policy.

2. Employees

Average number of employees in the year was 9 (2024: 9).

There are no employees who received total employee benefits or more than £60,000 (2024: £60,000).

No trustees received remuneration or were reimbursed for expenses in the year (2024: Nil).

3. Tangible Fixed Assets

Cost
At 1 September 2024
Additions
At 31 August 2025
Depreciation
At 1 Spetember 2024
Charge for the period
At 31 August 2025
Net book values
At 31 August 2025
At 31 August 2024
Equipment
Fixtures &
Fittings
Total
808
7,586
8,394
479
913
1,392
1,287
8,499
9,786
724
5,474
6,198
137
605
742
861
6,079
6,940
426
2,420
2,846
84
2,112
2,196

Page 7