2025-03-31-accounts

RFGTsfERED CHARrrY NUMBER: 1054493 rt of the Trustees and Unau or OM PLAYHO E PRE-SCH Ark Accountancy Limited Chartered Certified Accountant 5&58 High Street Ewell Epsom Surrey KT17 IRW

EP us PRE- Contents of the inancial Statements for the Year Ended 31 March 2025 Page Report of tbe Tnjstees Independent Examillefs Report Statement of Financial Activities Balance Sheet Notes to tbe Financial Ststements 7 to 10 Detailed Statement of Financial Activities 11 to 12

EP M PLAYHOU RE- OL rt of the Truste&q or thc Year Ended 31 arch 2025 The t￿￿te¢S present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended P￿tICe applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). ORTECTIVES AND AcfiviTIES Objectives And aims The objectives and aims of the charity are: 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, and by: a) Offeiing appropriate play. education and care facilities, family learning and extended I￿UrS groups. together with the rigbt of parents to take responsibility for and to become involved in the activities of such groups to offer opportunities for all children whatever their rnc4 culture, religion. means or ability b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in tbe local areas c) Instigating and adhering to and furthering the aims and objects of the Pre-S¢bool Learning Alliance Slgnificant actlvities A variety of activities reflecting all areas of the Early Years Foundation Stage of the National Curriculum Children learn tbTough play and are provided with a selection of toys from dolls. train4 Constn￿On sets to dressing clothe4 kitchen play aro indoor climbing frame. outdoor play area etc Page I

PLAYHO E PRE-SCH rt of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENryS AND PERFORMANCE Cbaritable actfvities Over the past ye4r we have provid￿ learning through play for 38 children. Here aff some of our achievements: - A key focus has been on developing fimdraising streams. We have registered for fimdraising cashback sites including Easy Fundrni5ing, The Giving Machin4 Amazon Smile and Recycle4Charity.co.uk ink cartridge recycling. We continue to seek and apply for otber OPPOTtunities such as local Waitrose. coop. Marks and Spencer in Th¢ Ashley Centre, Epsom Charity of the year. We have held successful Cknistm&s and Summer Fair Fundraising Events with raffle doDations from the local businesses.Outside organisations will be coming inlo the preschool ie Animawg and Spanish sessions and Moo Music paid for with the fundraising - We continue to use Tesco Uniforni as uniforni suppliers to save the Pre-school the initial uniforni stock outlay and administratio￿ as well as allowing parents direct access for uniforni ordering and cashback in order for the pre-school. - We continue to invest in equipment and resources for the pre-school. This includes.. New Art trolley. New bikes and New Tablcts to enhance our technology for the children. - We have invested in promotion of the pre-school to help fill capacity and improve financial stability. This includes creating. Printing and I(￿al distribution of leaflets. Group. tsking out menthersbip with leading childcare resource childcare.co.uL We have paid some amounts for adverts in local school newslettffl5. We WO￿ together with parents to encourage food donations once a tenn that we deliver to the local Food Bank Due to the expansion of w0￿1ng parents, childcare. we have tak¢n on children when they turn 2 years old as opposed to term after they are 2. This has helped w0￿1ng parents in our IIKal community who were looking for ftmded places for this age group. Abby left during the year, we wish her all the best and thank her for her contribution towards the preschool. We advertised the job role alld we were pleased to be able offer the Manager position to Michele O'sullivan who has been our Deputy Manager and cover Manager several times and during Abby's matenllty leave. She is experienced in both Childcare and Management, she ljas worked at the Preschool for 15 ye￿s. We said goodbye to staff member& Berrin and Denise dwing this year and welcomed Lza and Yagmur. We have welLM)med a new committee Hanli Borchard Treasurer and Samantha taming Secretary. Aitnee Tuck is finalising the hand over to Munavara Saleem our new Chairperson. she is also fll)alising the Tre&surer role respoDsi7)ilities and helping us with the aco)unts. Our new committee membets have been registered with Ofste(L - We have updated all essential policies to be up to date with Pre-school tKarning Alliance models. - Number of children for summer tern1- 32. Our Deputy manager has completed her Ikvel 5 Childcare qualification: she was supported by Preschool &q part of continued staff development and training. Remaining staff have undertaken several courses including Safeguardin& Autism and how to support 2-year-olds. In the coming year Preschool will support two staff members to gain the Level 3 qualification in Childcare. We continue to be a Thrive setting with our Dq)uty Manager is the qualified Trive Practitioner to supry)rt children's social and emotional wellbeing. - Achieved good OFSTED report. FINANCIAL REVIEW Reserves policy Our curr¢nt levels of £48k would help us cover against u0fOr￿ expenses such as staff shortages or redundancies Page 2

PLAYH USE PRE- rt of the Trn$t￿£ r the Year Ended 31 -aTch 2_02& STRUCTUR[ GOVERNANCE AND MANAGEMENT Govtrnlng document The charity is controlled by its goveming docvrnenL the Pre-school l£arning Alliance Model Pre-school Constitution, and constitutes an unincoTEX)rated chaTity. It is constituted as a body in membership of the Pr¢-School Learning Alliance Recrnltment and appolntmeRt of trnstees TnJ5t￿S are elecled by a Ma)￿7ty of Cornmittee Members REFERENCE AND ADMIMSTRATIVE DETAILS Registered Cbarity number 1054493 Principal addrogs Concorde Hall Horton Path Off Horton Hill Epsom Surrey KT19 8SR Trnstees Mrs A Tuck chai￿ (resigned 19.9.25) Ms M Saleem (appointed 5.6.25) Independent Examiner Accountancy Limited Chartered Certified Accountant 56-58 High Street Ewell Epsom KT17 IRW Approved by order of the board of trustees on 27 January 2026 and signed on its behalf by: /Y.S Ms M Saleem- Tn Page 3

Inde ps ndent Examinevs R rt to the Tru_stee} of PLAYH E PRLSQ1￿L IDdependeDt examlner's report to the trustees of EPSOM PLAYHOUSE PRE-SCHOOL I report to the charity trustees on my examination of the accounts of EPSOM PLAYHOUSE PRE-SCHOOL (the Trust) for the year ended 31 Ma￿h 2025. Req￿nSIbIlItieS and basls of report As the charity tn￿tee8 of the TnL8t you arc r&sponsible for the preparntion of the accounts in accordance with the requirnents of the Charities Act 2011 Cth¢ Act,). I report in ryt of my examination of the Tnjst's accounts carried out under Section 145 of the Act and in carrying out my examination I hav¢ followed all applicAble Directions given by the Charity Conm]ission under Se£tion 145(5)(b) of the ACL Independent examiner's statement I have cornpl¢ted my examination. I confirni that no material matters have come to my attention in Connection with the examination giving me cause to believe that in any material resp¢ct.' accounting records were not kept in respect of the Trust &8 required by Section 130 of the ACL or the accouuts do not accord with those records. or the accounts do not compty with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Repo￿) Regulations 2008 other than any requirement that the accounts give a triie and fair view wbicb is not a rnat￿ considered as part of an independent examination. I have no concerns and have come across no other matters in conn￿tiOn WAth the examination to which att¢ntion should be drawn in this rep)rt in order to enable a proper understanding of the accounts to be r&qched. Mary ERyan Ark Accouutancy Limited Chartered Certified Accountant 56-58 High Street Ewell Epsom KT17 IRW 27 January 2026 Page 4

PL PR tatement o Financial Activiti&8 f the Y Ended 31 March 202 31.3.25 31.3.24 Total funds fijnd Notes INCOME AND ENDOWMEwfs FROM Donations and legacies 26.489 26,555 Cb4ritable actlvltie5 133,064 125,408 Other trnding activities Investment I￿Orne 568 412 395 160,533 152J58 Charitsble activities 162.515 151.772 NET INCOMEI(EXPENDrruRE) (1,982) 586 RECONCILIATION OF FUNDS Totsl funds brnught forward 75.408 74.822 TOTAL FUNDS CARRtED FORWARD 73.426 75,408 The notes forni part of these financial statements Page 5

EP OM PLAYI.I E PRE-SCF4 OL Balance Sheet 31 March 2025 31.3.25 Unrestricted fund 31.3.24 Tot21 funds Notes FIXED ASSETS Tangible assets 722 CURRENT ASSETS Debtors Cash at bank and in hand 529 74,427 76216 74,956 76216 CRED￿oRs Amounts falling th]e within one year (1.530) (1,530) NET CURRENT ASSETS 73,426 74,686 TOTAL ASSETS LESS CURRENr LIABIL[r￿S 73,426 75.408 NET ASSETS 73.426 75.408 10 UL￿triCted funds 73,426 75,408 TOTAL FtTNDS 73.426 75,408 The fmancial statenients were approved by tbe Board of TnLSttts and autborised for issue on 27 January 2026 aod w￿e signed on its behalf by: M Saleem - Trustee The notes forn] part of these financial statements Page 6

PL Notes to the Financial trdtements for the Year Ended 31 March 2025 ACCOUThNG POLICIES B8sis of preparing the financlal ststements The financial statements of the charity. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Re￿tIng by Charities: Ststement of Recommcnded 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 l January 2019),. Financial Reporting Stsndard 102 The Financial Rqx)rting Standard applicable in the UK and Republic of Ireland, and the Charities Act 201 l. Th¢ financial statements have been prepaTed under th¢ historical cost convention. Inancial reportlng 5tsndard 102 - redu¢ed dlsdosure exemptlons The charity h&8 taken advantage of the following disclosu￿ exemption in preparing these finaacial statements, as perniitted by FRS 102 Tr Financial Reporting Stsndard applicable in the UK and Republic of Ireland,: the requirem￿ts of Section 7 Statement of Cash Flows. Income All income is recogoised in the Statement of Financial Activities onLX the charity has entitlement to the funds, it is probable that the income ￿11 be received and the amouDt can be rneasuffd reliabty. Expenditure Liabilities are recognis&l as expenditure as soon &$ there is a legal or constructive obligatAon committing the charity to that expenditure, it is probable that a transfer of economic benefits will be rcquired in settlement and tbc amoimt of the obligatiOD can be measured reliably. Expendilure is aLYounted for on an accTuals b&sis and has been cl&%sified Under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a b&sis consistent with the use of resource5. Tangible fixed assets Depreciation is provided at the following aDnual E3tes in order to write off each asset over its estimated useful life. Fixtures and fittins8 25•/0 on cost Taxation The clwity is exempt from tax on its cljaritable activities. Flllld accounting Unr&gtricted funds can be used in attordance with the charitsblc objectives at the disc￿lOn of the trustees. Restricted fimds can only be used for particular restricted purposes within the objects of the Ch￿lty. Restrictions arise WIM specified by the donor or when funds aTe rnised for particu￿ restricted purposes. Further explanation of the nature and purEM)se of each fuDd is included in the notes to the financial statements. Hire purch2se and leasing commlthients Rentals paid under oper*ing leases arc charged to the Ststement of Financial Activities on a straight line basis over the period of the lease. Pension costs and other post-relirement benefjts The charity operates a defined contribution pension scheme. Contributions payable to the chatiWs pension scheme are charged to the Slatement of Financial Activities in the peAiod to which they relate. Page 7 continue(t..

EP M PLAYH Not&8 to the Financial Statements - for the Year En March 2025 OTHER TRADING ACTTThS 31.3.25 31.3.24 Fundrnising events 568 INVESTMENT INCOME 31.3.25 31.3.24 Deposit account iDt¢Kst 412 395 TRUSTEES, RE￿uNERATIoN AND BENEFrrs There were no tn]stees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trnstees, expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the y¢ar ended 31 Marcb 2024. STAFF COSTS The average monthly number of employecs during the year was as follows: 31.3.25 10 31.3.24 Admin & teaching staff No employees received emoluments in exc&%s of £60,(KK). fund JNCOME AND ENDOWMENTS FROM Donations and legacies 26,555 CharytabIe activities Nursery 125.408 Invcstsnent income 395 Total 152,358 EXPENDITURE ON Charitable activltles 151,772 NET IIYCOME 586 RECONCILIATION OF FUNDS Totsl fimds brought forward 74.822 Page 8 continue(L..

EP OM PLA ou EPR N t to the Financial Statements - continued for the Year Ended 3 March 202 COMPARATIVES FOR THE STATEMENf OF FINANCIAL A￿S- continued Unrestricted fund TOTAL FUNDS CARRIED FORWARD 75.408 TANGIBLE FIXED ASSETS Fixtures fittings COST At l April 2024 and 31 March 2025 4.259 DEPRECIATION At l April 2024 Charge for year 3.537 722 At 31 March 2025 4,259 NET BOOK VALUE At 31 March 2025 At 31 March 2024 722 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other debtors 529 CREDITOKS: AMOUNTS FALLING DUE ￿THIN ONE YEAR 31.3.25 31.324 Other creditots 1.530 1,530 10. MOvE￿NT IN FUNDS Net movement in funds At 31.3.25 At 1.4.24 Unrestricted funds General fund 75,408 (1,982) 73.426 TOTAL FUNDS 75.408 (1,982) 73,426 Page 9 continued...

EP M PLAY140USE PRE- Notes to the Financial Statements - continued for the Year Ended 31 March 2025 10. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are &8 follows: Incoming resources Resources expended Movemcnt in funds UnrestrACted funds Genetal fund 160,533 (162,515) (1.982) TOTAL FUNDS 160.533 (162,515) (1,982) Comparatives for movement in fullds Net movement in fimds At 31.3.24 At 1.4.23 Unrestricted funds General fund 74.822 586 75.408 TOTAL FUNDS 74.822 586 75,408 Comparative net rnovement in funds, included in the above are as follows: Incoming resources Resources expended Movement in fimds . Unrestrictsd funds General fi￿d 152,358 (151.772) 586 TOTAL FUNDS 152,358 (151,772) 586 11. RELATED PARTY DISCLOStrRES There were no related party transactions for the year ended 31 March 2025. Page 10

EP PLAYH SE PRE-SCH Detsiled Statement f Financial Activities for the Ycar Ended 31 March 2025 31.3.25 31.3.24 INCOME AIW ENDOWMENrs Donations and legacles Donations 26.489 26,555 Other tradiDg actiyities Fundraising events 568 Investment income Deposit account interesl 412 395 Charitable actxvities 133.064 125,408 Total incoming resour¢e5 160.533 152,358 Charitable acti￿tieS Wages Social security Pensions Hall hire School unifornis Canteen & rcfreshments School Activities Cleaning 116,651 2.972 1,906 19268 638 437 16,544 415 111.849 920 1.657 18,086 434 12.361 1,455 158.831 146,762 Support costs Management Telephone Postage and stationery Trade subscriptions Bookkeeping fees Fixtures and fittings 335 203 1280 275 150 654 720 714 720 1.972 3,079 Finance Bank charges 224 221 Informatlon technology Website costs 78 216 Human resources Staff training 210 194 This page does not fom] part of the statutory financlal statements Pagell

EPS M PLAYHOU E PRE-SCH Detailed tatement of Financial Activities or the Year Ended 31 March 2025 31.3.25 31.3.24 Human resources Governance costs Accountancy fees 1.200 1,300 Total resources Cxpended 162,515 151,772 Net (expellditure)fmcome (1,982) 586 This page does not fomi part of the statutory financial slatements Page 12