Charity registration number: 1038847
THE LADYBIRD PLAYGROUP BRUTON TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Probusiness Ltd
THE LADYBIRD PLAYGROUP BRUTON Contents
| Page | |
|---|---|
| Trustees' Report | 1—2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Statement of Financial Position | 5 |
| Notes to the Financial Statements | 6—8 |
THE LADYBIRD PLAYGROUP BRUTON Trustees' Report For The Year Ended 31 August 2025
The trustees present their report and the financial statements for the year ended 31 August 2025.
Reference and Administrative Details
Trustees
Dr Chloe Park - Chair Mr Rocky Page - Trustee
Charity Number
1038847
Principal Address
22 Cole Road Bruton Somerset BA10 0DA
Independent Examiner
Niall Thomas O'DRISCOLL FCMA Probusiness Ltd Mendip Court Bath Road Wells Somerset BA5 3DG
Page 1
THE LADYBIRD PLAYGROUP BRUTON Trustees' Report (continued) For The Year Ended 31 August 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Dr Chloe Park
Trustee Date
Page 2
THE LADYBIRD PLAYGROUP BRUTON Independent Examiner's Report to the Trustees of THE LADYBIRD PLAYGROUP BRUTON For The Year Ended 31 August 2025
I report to the trustees on my examination of the accounts of THE LADYBIRD PLAYGROUP BRUTON (the Trust) for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust 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 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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and contents 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.
Niall Thomas O'DRISCOLL FCMA
Date Mendip Court Bath Road Wells Somerset BA5 3DG
Page 3
THE LADYBIRD PLAYGROUP BRUTON Statement of Financial Activities For The Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Investments 4 Other 5 EXPENDITURE ON: Raising funds 6 Charitable activities: 6 NET EXPENDITURE NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 13 |
2025 Unrestricted funds £ 88,139 4,422 76 |
2024 Unrestricted funds £ 110,194 10 2,996 |
|---|---|---|
| 92,637 | 113,200 | |
| (96,725) | (114,700) | |
| (4,088) | (1,500) | |
| (4,088) 4,207 |
(1,500) 5,707 |
|
| 119 | 4,207 |
The notes on pages 6 to 8 form part of these financial statements.
Page 4
THE LADYBIRD PLAYGROUP BRUTON Statement of Financial Position As At 31 August 2025
| Notes FIXED ASSETS Tangible Assets 10 CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 11 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds |
2025 Unrestricted funds £ 1,234 |
2024 Total funds £ 1,234 |
|---|---|---|
| 1,234 325 |
1,234 2,973 |
|
| 325 (1,440) |
2,973 - |
|
| (1,115) | 2,973 | |
| 119 | 4,207 | |
| 119 | 4,207 | |
| 119 | 4,207 | |
| TOTAL FUNDS 13 On behalf of the board Dr Chloe Park Trustee Date |
119 | 4,207 |
The notes on pages 6 to 8 form part of these financial statements.
Page 5
THE LADYBIRD PLAYGROUP BRUTON Notes to the Financial Statements For The Year Ended 31 August 2025
1. General Information
THE LADYBIRD PLAYGROUP BRUTON is an unincorporated charity registered with the Charity Commission, registered charity number 1038847. The principal address is 22 Cole Road, Bruton, Somerset, BA10 0DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 0 Fixtures & Fittings 0
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| . Income from Donations and Legacies |
||
|---|---|---|
| 2025 | 2024 | |
| Unrestricted | Unrestricted | |
| funds | funds | |
| £ | £ | |
| Donations and gifts | 88,139 | 110,194 |
4. Investment Income
| Bank interest receivable . Other Income Reimbursements of costs |
2025 Unrestricted funds £ 4,422 |
2024 Unrestricted funds £ 10 |
|---|---|---|
| 2025 Unrestricted funds £ 76 |
2024 Unrestricted funds £ 2,996 |
5. Other Income
Page 6
THE LADYBIRD PLAYGROUP BRUTON Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
| 6. Analysis of Expenditure Raising funds Raising funds 7. Support Costs Employee costs Premises expenses General administration Employee costs Premises expenses General administration 8. Staff Costs Staff costs were as follows: Wages and salaries Social security costs Other pension costs |
2025 £ 73,067 2,291 1,975 77,333 |
2025 Support costs (see note 7) £ 96,725 |
|---|---|---|
| 2024 Support costs (see note 7) £ 114,700 |
||
| 2025 Raising funds £ 77,333 4,090 15,302 |
||
| 96,725 | ||
| 2024 Raising funds £ 86,489 9,582 18,629 |
||
| 114,700 | ||
| 2024 £ 83,590 1,256 1,643 |
||
| 86,489 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
- Average Number of Employees
Average number of employees during the year was: 6 (2024: 6)
Page 7
THE LADYBIRD PLAYGROUP BRUTON Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
10. Tangible Assets
| Cost As at 1 September 2024 As at 31 August 2025 Net Book Value As at 31 August 2025 As at 1 September 2024 1. Creditors: Amounts Falling Due Within One Year Accruals and deferred income |
Plant & Machinery £ 671 |
Fixtures & Fittings £ 563 |
Total £ 1,234 |
|---|---|---|---|
| 671 | 563 | 1,234 | |
| 671 | 563 | 1,234 | |
| 671 | 563 | 1,234 | |
| 2025 £ 1,440 |
2024 £ - |
11. Creditors: Amounts Falling Due Within One Year
12. Pension Commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £1,975 (2024: £1,643).
At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.
13. Movement in Funds
| 3. Movement in Funds |
||||
|---|---|---|---|---|
| Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 September 2024 £ 4,207 |
Income £ 92,637 |
Expenditure £ (96,725) |
As at 31 August 2025 £ 119 |
| 4,207 | 92,637 | (96,725) | 119 | |
| As at 1 September 2023 £ 5,707 |
Income £ 113,200 |
Expenditure £ (114,700) |
As at 31 August 2024 £ 4,207 |
|
| 5,707 | 113,200 | (114,700) | 4,207 |
14. Related Party Disclosures
Page 8