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: 1. accounting records were not kept in respect of the Trust 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 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. 9. **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