Roglsterod Charlty Number. 1054287 DAISY CHAIN PRE4CHOOL PLAYGROUP FINANCIAL STATEMENTS AND REPORT FOR FINANCIAL YEAR ENDING 31 AUGUST 2025
DAISY CHAIN PRE4CHOOL PLAYGROUP FINANCIAL STATEMENTS AND ANNUAL REPORT FOR THE YEAR ENDING 31 AUGUST 2025 Page 1 Registered Charity Number: 1054287 Address.. 18 Swinford Hollow Little Billing Northampton NN3 9HP Trustees: Chair- Mrs Carolyn Bean Gemma Coombs Emma Evelyn Emmanuel Samm-Espirit Bankers: TSB Weslon Favell Centre Northampton NN3 8JZ Independent Examiners.. Brenda Peers-Ross 29 Drift Road Selsey West Sussex P020 OPW
DAISY CHAIN PRE-SCHOOL PLAYGROUP FINANCIAL STATEMENTS AND ANNUAL REPORT FOR THE YEAR ENDING 31 AUGUST 2025 INDEX Legal and Administrative Infomwtion Report of the Tru6tO•8 Indepondent Examinerfs Report Statsmont of Flnanclal Actlvltlgs Balance Sheet Accountlng Pollcl•s Notes to th• Accounts 9-10
DAISY CHAIN PRE-SCHOOL PLAYGROUP FINANCIAL STATEMENTS AND ANNUAL REPORT FOR THEYEAR ENDING 31 AUGUST 2025 Page 2 The members of the Board of Trustees of Daisy Chain Pre-school Playgroup present their report together with Financial Ststements for the year ended 3181 August 2025. The financial statements of the Charity, which is a public benefit entity under FRP102, have been prepared under the historical costs convents'on and the Statement of Recommended Practice SORP (FRS102) issued on 19t October 2019. applicable UK Accounbng Standards. and the Charits'es Act 2011. structure, Governanc• The Daisy Chain Pre-school Playgroup Goveming Docurnent Is a reglstered charity and operates in line with the Learning Allian Model Pre-school Constitution (2011). Trustees are appointed each year at the AGM. Candidate are elected by majority Vote of the members at the AGM. Rets'ring members are eligible for re- election unless Ihey have already served on the Board in any capacty for ten consecutive years. Objectlve8 & A¢tlvltl88 The aims of Daisy Chain Pre-school Playgroup are to enhan the development and education of children primarily under statutory school age by encouraging parents to understand arKI provKle for the needs of their children through mmunity groups and by.. Offering appropriate play, education and care facilrties, family leaming and extended hours groups, together with the right of parents to take responsibility for and become involved in the acts'vities of such groups, ensuring we offer opportunities for all children whatever their race, culture religion means or ability. Encouraging the study of the needs of such children and their families and promots'ng public interest in and recognitK)n of such need in the k)cal areas. Insb'gate and adhere to and further the aims and objeth'ves of the Pre- school learning allian.
DAISY CHAIN PRE4CHOOL PLAYGROUP FINANCIAL STATEMENTS AND ANNUAL REPORT FOR THE YEAR ENDING 31 AUGUST 2025 Pag• 3 The object of the Chaiity is to promote any charitable purposes for the benefit of pre-school children urKler statutory school age in the local communtties. Providlng high-quality service for children and parents in a safe aThl caring environment to improve their day-tTrday way of life and environment. Publlc Beneflt Statsmant: The public benefit for the work of Daisy Chain Pre-school Playgroups is achieved through the work and support provided to both children and parents in the local communities. When planning support and activities, the requirement of the Charity Commission on public benefits Is taken into accounts by providing quality pre-8chool educatr'on in a safe aThl caring environment. Achlovom•nt8 and Porlorniance During this year, all 3 groups have malntained a high standard of PTofe88ional development and have completed several online and face to face training prograrnmes which has contributed to Otsted grades. Rectory Farm, Southfields and the nursery all have'good, in their most recent Ofsted reports. The number of children attending at all 3 groups is has fully retumed to pre-pandemic numbers, The flexibilty of childcare at our nursery has Increased numbers and we are almost at full capacity, enabling us to offer more affordable childcare for both working and disadvantsged families in the surfounding area. Financial Review Year ending 31 August 2025 saw an increase of numbers, returning to pr pandemic numbers. Standards have continued through carefully monitoring expenditure while continuing to make necessary purchases to sustain the groups. ReseNa Policy The current reserve policy Is to maintain sufficienl cash flow for known commitments, replacement of certain assets. Most of the Charity's income is by way of fees either from parents or local authorities reiVed during the year. We have a policy in place to provide a general reserve in accordan with current legislation. The amount is reviewed annualty.
DAISY CHAIN PRE-SCHOOL PLAYGROUP FINANCIAL STATEMENTS ANDANNUAL REPORT FOR THE YEAR ENDING 31 AUGUST 2025 Page 4 Risk Assossmgnt The Charity does not believe it is subject to any substanilal risk beyond those Idenfied In the Annual Report and Accounts. The charity has public, eryloyer, and professional indemnity insurance to protect it in case of a daim and a poli on Safeguarding Vulnerable beneficiaries, which are reviewed annually, Plans for the future We will ensure that adverts'sing and publicity will be done as and when requlred. All efforts will be made to retain the high Ofsted standards all of the groups have achieved. This report was approved by the trustees at a management meets'ng held on 30th June 2026 and signed on their behalf Carolyn Bean ChairrUStee
Bronda Peers-Ros6 29 Drift Road Selsey Chichaster W05t Sussex P020 OPW Independent ExamOneV8 Report to the Trustees of: DAISY CHAIN PRE-SCHOOL PLAYGROUP Regl8tered Charity No: 1054287 Page 5 I report on thé accounts of the charity for the year eThJj 31 August 2025 whith are 8et out on pages 6 to 10 of the ffinan¢lal report. ThK8 report 1$ made sow to the Trustees in aC¢(Ydan with 4131 of the Chariti85 A 2011. My work has been undertaken so that I migm stale to the Trustee6 those matters whh I am required to stste to them in an independent examinerfs report aThJ for no olher purpose. To fullest extent pernrtted by law: I do not accept fe8ponsibilrty to anyore other than the Trustees for my work. for this report, or for the opinlons I have fomied. Re•p•ctlv• rn•pon•lbllhlM of tr1 •nd oxamln•r The Charity'8 Trustees are reSFwI$ib for the preparation of accounts,. you cy)n8ider that the audit requirements of seCtn 144 12) of the Charttses Act 2011 {the Act) does rnt appty. 11 is my re8FKJnsibilty to stste, on the basis of procdure8 8peofd tn the Gonoral Directions given by the Charity Commi88ion under 8ection 156 of ts Aa, parti(xJlar maners have rxAro w my attention. Ba•1• of Ind•p•nd•nt •xamln•rf• •t•tsm•nt My examination was carried out in accordance with general Directions giv?n by the Chanty Comrnis5ion. An examinaticn include5 a reVW ol the accounting records kep; by the chadty and a cornparison of the account8, presented with those récords. 11 also includes o)nSeratJn of any unusual itern$ oi disdosures of the accounts and ¥eeking explanation8 from you as truslee8 concerning any ¥u¢h matters. The proc&Jures undertaken do not pro¥e all the evidence that would be required in an audil, and conseq(• no opinion is given as to whether the accounts present a Irue and fair Vtr," arrfl the report b6 limrted to Iho8e mattèfs Set c1 in the Statement below. Ind•p•ndonl Eumln•V• •tsl•m•nt I have completed my examination. I confinn that no matters have crAne to my attention.. which gives me reasonable rau8e to bele that in ary material Tespect tho requlrements.. to k88p ac¢wnting records n a(xordanc• wth Soctlon 130 of the Act., and to prepare accounts whith acconl with the accounting records and to c¢Jnpfy wrth the a)unting rnwrds of the Act have Tr)t been met. or in my opinion, attents'on shoukj be drawn to enable a prwr understanding of the account5 to be reached. BreTrda Peers.Ross FPAMT. ACIE 21st July 2026
DAISYCHAIN PRE4CHOOL PLAYGROUP Regkstered Chaty 11)$4287 STATEMEMTOF FIIIANCIALACYMTIE8 FOR THE YEAR ENDED 31 AUGUST 2026 eh•rft•Ol¢ A¢Y¥lUM: t)onqlions and Grnnts 887,377 687.377 887.3n 887 377 687 3TI 527.853 T)tsl InGom• E¥r•ndlttY• on: Charilable Rctiwti Total Exp•ndltrJrv 625.027 625027 508 69) 621027 50B W) 650 Not Ineomo I1•xp•ndUmj Transferbehwen ndS R•Gonrlllatlon al Fund Total brcuqhl fm•MI 62.350 178.727 19203 318.912 318,912 297.7r 297,7CO TaiAI uffl•d lornrd 379.212 478.436 316,912
DWSYCHAIN PRE4CHOOL PLAYGRIJUP cN•rty 1094287 Pay7 PALIJICE SHEET ASAT 31 AUGUST 2025 Totsl 1.795 g.861 3W2.ce6 323.819 393.881 333.680 Cash at bat aThl kn hand 393.681 ¢r•dltry¥ Arnount fallhw duo hin y 14.81 114.fj19) 18 114.0191 118,7¢81 Il•t ¢L¥V•rt••••ts l Ol•bHlll••l 318.912 316.912 ¢h•rtty Fun Td•l 379262 379.282 316.912 RNkndo¢J 318 912 2026, and •n•dtN Irb&bO C•roW B••} The rth& pa90s gto 10. form plrt 0fts It8m.
DAISYCHAIN PRE4CHCOL PLAYGR¢XIP cTranty Nvmb•r. 1054287 PRINCfPALKGouKfiNG POUCS FOR THE YEAR EMDED JI AUGU8T 1025 A¢MunYng Palkt The finCl IMOnt8 ofth8 Chariry, th i• • FRS 1tr1 hb bèen pwrwj wderthg hiBlcrt pplic4e UK Sland8rd6 the Ch•ritiebM12011. The 2019fiN•n¢¥g18t8t8montswerè a R8ceipls ¥J PaymwlW tsl•ttyMalAx618 ba Format al ft anat4•8 thè financi81 stalwrerrtu tg a INè8nd Iw ¥thv41 olth• rertfttth•ytsw. Fund •6tOLffiUrt9 elm 8nO us• of•th dts¥nated Is W ¢xrt r to th8 state1 R#tnct8d ndS arefuThY•whlth ir• 10 t• Lwd In VL4fic ry•)wJ ty Ih•dry¥)rn have bew raM•d by Ihe rh•rtyts pwrtknJr All iruvniry I•ur¢8 •r• indJ• in th• SOFA then I1(horty li 1•0 lOth•lrKxTh r4xl be t•v r•. Il•ourt•• •xp•nd•d to Ihecategory. £Ywufl1 •¢aiJ t Tanglbl• fbx•d •••ty ndd•Pr•cln 0oprec4allon i¥ ralwlllod to ¥wrt• tFX4tofd •J•d •o••tsty the eyp•cl•d IA lif•. Tho I•al •re'. il is midered W4¢14blé Il*k l¥j R•wrt and
DAIsYCHN PRE4CTrM PLAVGROUP Chaity Nuth 1054287 NOTES TO THE AccfAJMTS DoThaiioM Vfftc.. fiJnded es Feeb Intwe olh•rlrQTro .801 l>J.016 2.672 $9).801 397.349 120.n3 2,672 3.858 687,377 3ni 527,853 7.371 Expndltw• ¢n'. ChMrit•b acUvMI•• . Emthmeni CLX . vte0rS & Tnrttee 484,913 404.913 374.OS6 374,056 13,574 13,574 p.th, 4utffjryiplvJr In¥u¢? 314 19.n7 5252 19.787 5.252 2.157 2,157 5,028 7.468 . 81nk 4n¢ . Pr¢pety colts rvnt. rwtr•, 774 774 T5.753 75.7 . Payron and peNwJn thnistr4kn c• . Ind8Krthni . 2yo*rn 3.243 3.243 1,614 62&027 88) Emoltym•ni ¢(¥ Gr• ¥l•riE• SMP mCLN•r•J N I Pemw)n sdent lan8 Tra¥el Tralnl DBS 4S2.311 452,311 452.311 17.2451 14.751 358,891 (T.2451 14.751 8.59) 18.ce6 0,475 1.045 1A15 6,475 1.415 1.327 B39 483.161 473.026 320 374.056 Durhig £nl urerkn. 12CQ4 Érf)
DAISYCHAI PRE4CHOOL PLAYGROUP Regi4knreo Chanty NLY(thr. I287 NOTES TOTHE ACCOUIITS 2035 PrepaYrrts B.894 9.861 Cr•dlm. Amoun1¥ fvlllng Sundry cr•dilor and d•fortyd inty)m• 11.8281 I2.1) 10,650) 14,4901 S828 Ttsnthr Cl4 2020 fund• 2028 G•n8ral F1 318.912 fjB7.377 31$.912 IV 377 379.W2 RMtrl6tsd Fund• x•d Ow awrov•J larnity tyIM IYr SW8 Sldfjy £JO,344.W2 11 Ultlm•i• C4Xrolllno P4rt rhe Cbwrty IA 01 Iruth88. IL% offv Ji•mBnl•.