Blundellsands Kindergarten Playgroup Charity Registration Number: 1047898 Annual Report and Accounts Year Ended 31 August 2025 

## Blundellsands Kindergarten Playgroup 

## Contents Page 

||Page Number|
|---|---|
|Reference and Administrative Details|1|
|Trustee Annual Report|2-3|
|Statement ofTrustee Responsibilities|4|
|Independent Examiner's Report to Members|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|NotestotheFinancialStatements|8-14|



Reference and Administrative Details 

## Blundellsands Kindergarten Playgroup 

## Registered Charity Name: 

## Blundelisands Kindergarten Playgroup 

## Charity Registration Number: 

## 1047898 

## Registered Office: 

Blundellsands Road West Blundellsands Liverpool L23 6TF 

## Trustee: 

## Blundellsands Kindergarten Ltd 

## Independent Examiner: 

S.B.P. (Southport) Limited Tolsey House 1 Marshside Road Churchtown Southport PR9 9TL 

1 

## Blundellsands Kindergarten Playgrou 

## Trustees Annual Report 

The member presents the annual report together with the financial statements of the charity for the year ended 31 August 2025. 

## Objectives and activities 

Objectives and aims To enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups. 

## Public benefit 

The trustee confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. 

## Financial review 

Policy on reserves The Trustees have not yet set a formal reserves policy but are mindful of the need to maintain reserves at an adequate level to safeguard the viability of the charity in the event of a downturn in income. 

Principal funding sources The charity's income is derived from two main sources- fees from parents and guardians and grants from Sefton MBC. 

## Structure, governance and management 

Nature of governing document 

The Charity's governing document is the PPAS Play Group Constitution 2011. The Charity is also regulated by Ofsted. The Charity is registered with the Charity Commission with the registered charity number 1047898. 

Organisational structure 

The corporate trustee Blundellsands Kindergarten Limited was appointed on 25 March 2021 and consists of: 

An elected Chairperson, Secretary and Kindergarten Manager. 

There is the formation of a parent's hub where parents can become involved in the day to day running of the kindergarten. 

## Financial instruments 

Cash, flow risk During the year the Trustees analysed and reviewed the main risks faced by the charity and ensured that procedures were in place to address these. The chief concern was financial stability which is being monitored and addressed. 

2 

## Blundellsands Kindergarten Playgroup Trustees Annual Report Continued 

Funds held as custodian trustee on behalf of others The title to leasehold property acquired by the Kindergarten is vested in holding trustees. Lesley Utley acts as holding trustee for the charity. 

The annual report was approved by the member of the charity on 02/04/2026 and signed on its behalf by: \ mien Ltd Trustee 

3 

## Blundellsands Kindergarten Playgrou 

## Statement of Trustee’ Responsibilities 

The trustee is responsible for preparing the trustee’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. 

The law applicable to charities requires the trustee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements the member is required to: 

- e Select suitable accounting policies and then apply them consistently; 

- e Observe the methods and principles in the Charities SORP; 

- e Make judgements and estimates that are reasonable and prudent; 

- e State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- e Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The member is responsible for Keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The member is also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Approved by the member of the charity on 

and signed on its behalf by: 


**----- Start of picture text -----**<br>
Blundeéllsands Kindergarten Ltd<br>Trustee<br>**----- End of picture text -----**<br>


4 

## Blundellsands Kindergarten Playgroup 

## independent Examiner's Report to the trustee of Blundelisands Kindergarten Playgroup 

| report to the trustee on my examination of the accounts of Blundellsands Kindergarten Playgroup for the year ended 31 August 2025. 

## Responsibilities and basis of report 

As the charity trustee of Blundellsands Kindergarten Playgroup you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

| report in respect of my examination of the Blundelisands Kindergarten Playgroup's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## Independent examiner's statement 

| have completed my examination. | 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 Blundellsands Kindergarten Playgroup 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 accounting 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. 

| 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. {A 

Shahid Babu Patel (FCCA) 

S.B.P (Southport) Limited Tolsey House 1 Marshside Road Churchtown Southport PR9 STL 

Dated: 2 April 2025 

5 

## Blundellsands Kindergarten Playgroup 

## Statement of Financial Activities (Incorporating the Income & Expenditure Account) 

## Year Ended 31 August 2025 

|||Unrestricted<br>Funds|Total Funds<br>2025|Total Funds<br>2024|
|---|---|---|---|---|
||Note|£|£|£|
|Incoming Resources|||||
|Fees||47468|47468|58967|
|Grants Received||179812|179812|159063|
|Total Incoming Resources||227280|227280|218029|
|Resources Expended|||||
|Charitable Activities|3|(210514)|(210514)|(213908)|
|Other Expenditure|4|(36502)|(36502)|(38262)|
|Total ResourcesExpended||(247016)|(247016)|(252169)|
|Net Income/Expenditure fortheYear||(19737)|(19737)|(34140)|
|Reconciliation of Funds|||||
|Total Funds Brought Forward||140060|140060|174200|
|TotalFundsCarriedForward|13|120323|120323|140060|



The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. 

All the above amounts relate to continuing activities. 

The notes on pages 8 to 15 form part of these financial statements. 

Blundellsands Kindergarten Playgroup 

## Balance Sheet 

As at 31 August 2025 


**----- Start of picture text -----**<br>
2025 2024<br>Note £ £ £ £<br>Fixed Assets<br>Tangible Assets 9 115380 146139<br>115380 146139<br>Current Assets<br>Debtors & Prepayments 10 1385 2108<br>Cash at Bank and in Hand 11 61240 47142<br>62625 49250<br>Creditors:<br>Creditors & Accrued Expenses 42: 35706 30194<br>Net Current Assets 26919 19056<br>Total Assets Less Current Liabilities 142299 165195<br>Non-current Liabilties 21975 25134<br>Net Assets 120323 140060<br>————————————— as<br>Funds<br>Unrestricted Income Funds 120323 140060<br>Total Funds 120323 140060<br>_—__——————e (5<br>**----- End of picture text -----**<br>


For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

## Trustees responsibilities: 

. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and 

. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 

These financial statements were approved by the members of the committee and authorised for issue on 

and are signed on their behalf by: 

Blundellsands Playgroup Limited 

The notes on pages 8 to 15 form part of these financial statements. 

7 

Blundellsands Kindergarten Playgroup 

## Notes to the Financial Statements 

Year Ended 31 August 2025 

## 1. Accounting Policies 

## Statement of compliance 

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. 

## Basis of preparation 

Blundellsands Kindergarten Playgroup meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 

## Exemption from preparing a cash flow statement 

The charity opted to early adopt Bulletin | published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements. 

## Going concern 

The trustee consider that there are no material uncertainties about the charity's ability to continue as a going concern. 

## Income and endowments 

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability. 

## Grants receivable 

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. 

## Deferred income 

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when: 

- The donor specifies that the grant or donation must only be used in future accounting periods; or 

- The donor has imposed conditions which must be met before the charity has unconditional entitlement. 

8 

## Blundellsands Kindergarten Playgroup 

## Notes to the Financial Statements 

## Year Ended 31 August 2025 

## Expenditure 

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset 's use. Other support costs are allocated based on the spread of staff costs. 

## Charitable activities 

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

## Governance costs 

These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustee's meetings and reimbursed expenses. 

## Government grants 

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are Classified as relating either to revenue or to assets. Grants relatingto revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income. 

## Taxation 

The charity is considered to pass the tests set out in Paragraph | Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. 

9 

Blundellsands Kindergarten Playgroup 

## Notes to the Financial Statements 

Year Ended 31 August 2025 

## Tangible fixed assets 

Individual fixed assets costing £1.00 or more are initially recorded at cost. 

## Depreciation and amortisation 

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: 

## Trade debtors 

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. 

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables. 

## Cash and cash equivalents 

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. 

## Borrowings 

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amonised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. 

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. 

Borrowings are Classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. 

## Fund structure 

Unrestricted income funds are general funds that are available for use at the trustee's discretion in furtherance of the objectives of the charity. 

10 

Blundellsands Kindergarten Playgroup 

## Notes to the Financial Statements Continued 

## Year Ended 31 August 2025 

|2. IncomeResourcesfrom CharitableActivities|Unrestricted|Total Funds|Total Funds|
|---|---|---|---|
||Funds|2025|2024|
||£|£|£|
|Fees|47468|47468|58967|
|Grants Received|179812|179812|159063|
||227280|227280|218029|
|3. Costs ofCharitable Activities|Unrestricted|Total Funds|Total Funds|
||Funds|2025|2024|
||£|£|£|
|Trustee Salaries|84202|84202|86037|
|Wages & NIC|62293|62293|55728|
|Trustee Pensions|12000|12000|12000|
|Employee Pensions|3620|3620|7863|
|Classroom Expenses|18026|18026|14377|
|Premises Expense|10319|10319|9322|
|Repairs & Renewals|4760|4760|10527|
|Subscriptions|92|92|450|
|Travel & Subsistence|2531|2531|2171|
|Printing, Postage & Stationery|201|201|936|
|Computer Expenses|68|68|60|
|Telephone|2813|2813|3452|
|Insurance|1855|1855|2092|
|Advertising & Website|1328|1328|1110|
|Uniforms|833|833|401|
|Waste Disposal|436|436|2061|
|Accountancy|2136|2136|2064|
|Bank Charges & Interest|79|79|17,|
|Finance Interest|571|S71|95|
|Fines & Penalties|50|50|0|
|Entertaining|304|304|179|
|Sundry|1995|1995|2966|
||210514|210514|213908|



11 

Blundellsands Kindergarten Playgroup 

## Notes to the Financial Statements Continued 

## Year Ended 31 August 2025 

|4.Other Expenditure|Unrestricted|Total Funds|Total Funds|
|---|---|---|---|
||Funds|2025|2024|
||£|£|£|
|Legal and Professional Fees|1518|1518|2160|
|Depreciation|34984|34984|36102|
||36502|36502|38262|
||eS|————————|—————|
|5.Governance Costs|Unrestricted|Total Funds|Total Funds|
||Funds|2025|2024|
||£|£|£|
|Independent ExaminerFees|1560|1560|1560|
||1560|1560|1560|
|6. Net Outgoing Resources forthe Year|2025|2024||
||£|£||
|This is stated after Charges||||
|Depreciation|34984|36102||
||_————————|————||



12 

, 

## Blundellsands Kindergarten Playgroup 

Notes to the Financial Statements Continued 

## Year Ended 31 August 2025 

## 7. Trustees Remuneration and Expenses 

Ouring the year the charity made the following transactions with trustee: 

## A Menis 

A Menis received remuneration of £46490 during the year. 

## GJ Menis 

GJ Menis Received remuneration of £33712 during the year 

Trustee Pensions 

Pension Contributions totalling £12000 were paid during the year. 

|8. StaffCosts and Emoluments|||2025|2024||
|---|---|---|---|---|---|
||||£|£||
|Total staff costs were as follows:||||||
|Wages& Salaries|||146495|141765||
|Social Security Costs|||0|0||
|Other Staff Costs|||15620|19863||
||||162115|161628||
||||—_—_—|rs||
|Particulars of employees:||||||
|The average number of employees|during the|year,|calculated on the|||
|basis of full-time equivalents, was as follows:||||||
||||2025|2024||
||||£|£||
|Number of Employees|||7|7||
||||=e|ee||
|9. Tangible Fixed Assets|land &||Fixtures&|Motor||
||Buildings||Fittings|Vehicles|Total|
||£||£||£|
|Cost||||||
|As at 1 September 2024|264375||$1393|30145|345913|
|Additions||ie}|4226|0|4226|
|As at 31 August 2025|264375||$5619|30145|350139|
|Depreciation||||||
|As at 1 September 2024|162961||30784|6029|199774|
|Charge for the Year|26438||3724|4823|34984|
|As at 31 August 2025|189399||34508|10852|234758|
|Net BookValue||||||
|As at 31 August 2025|74976||21111|19293|115380|
|———|||——|—|—|
|As at 31August 2024|101414||20609|24116|146139|
|————|||——s|—|=——|



13 

Blundellsands Kindergarten Playgroup 

## Notes to the Financial Statements Continued 

|Year Ended 31 August 2025|||||
|---|---|---|---|---|
|10. Debtors|||2025|2024|
||||£|£|
|Other Debtors|||0|0|
|Prepayments|||1385|2108|
||||1385|2108|
||||————|oo|
|11. Cashandcash equivalents|||2025|2024|
||||£|£|
|Cash on hand|||184|43|
|Cash at bank|||61056|47099|
||||61240|47142|
|12. Creditors: Amounts Falling Due Within One||Year|2025|2024|
||||£|£|
|Taxation & Social Security Creditors|||1159|1095|
|Other Creditors|||395|1666|
|Accruals|||1560|1560|
|Deferred Income|||32428|25873|
||||35542|30194|
|13. Unrestricted Income Funds|Balance at||Incoming|Balance at|
||1 September 2024||Resources|31 August 2025|
|||£|£|£|
|General Funds||140060|(19737)|120323|
||——||—|—————oe|
|14. Analysis of net assets between funds|||2025|2024|
||||£|£|
|Tangible fixed assets|||115380|146139|
|Current assets|||62625|49250|
|Current liabilities|||(35706)|(30194)|
|Non-current liabilities|||{21975)|(25134)|
|Totalnetassets|||120323|140060|



14 

## Blundellsands Kindergarten Playgroup 

Additional inf ion S 

## Year Ended 31 August 2025 

The additional information contained in page 16 has been prepared from the accounting records of the company. While it does not form part of the statutory financial statements, it should be read in conjunction with them and the report thereon. 

15 

o 4 

## Blundellsands Kindergarten Playgroup 

## Income Statement 

|YearEnded31August2025||2025|2024|
|---|---|---|---|
|||£|£|
|Revenue:||||
|Fees||47468|58967|
|Grants Received||179812|159062|
|||227280|218029|
|Less Expense:||||
|Trustee Salaries||84202|86037|
|Wages & NIC||62293|55728|
|Trustee Pensions||12000|12000|
|Employee Pensions||3620|7863|
|Classroom Expenses||18026|14377|
|Premises Expense||10319|9322|
|Repairs & Renewals||4760|10527|
|Subscriptions||92|450|
|Travel & Subsistence||2531|2174|
|Printing, Postage& Stationery||201|936|
|Computer Expenses||68|60|
|Telephone||2813|3452|
|Insurance||1855|2092|
|Advertising & Website||1328|1110|
|Uniforms||833|401|
|Waste Disposal||436|2061|
|Accountancy||2136|2064|
|Bank Charges & Interest||79|17|
|Finance Interest||$71|95|
|Fines& Penalties||50|0|
|Entertaining||304|179|
|Sundry||1995|2966|
|Other Expenditure:||210514|~~213908|
|Professional Fees||1518|2160|
|Depreciation - PropertyImprovements||26438|26438|
|Depreciation - Fixtures, Fittings& Equipment||3724|3636|
|Depreciation -MotorVehicles||4823|6029|
|||36502|38262|
|OperatingProfit/(Loss)|~~|(19737)|~~ (34140)|
||16|||