All Saints Playgroup (Halifax)
Charity number 1066854
Annual Report and Financial Statements
for the year ended 31 August 2025
All Saints Playgroup (Halifax)
Annual Report and Financial Statements
for the year ended 31 August 2025
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Receipts and payments account | 5 |
| Statement of assets and liabilities | 6 |
| Notes to the accounts | 7 to 9 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
All Saints Playgroup (Halifax)
Trustees' report for the year ended 31 August 2025
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Position Dates Chair Secretary Resigned 6 May 2025 Treasurer
Cara Templeman Christine Graham Chloe Collins Gail Broadbent Cheryl Westley
Charity number
1066854
Registered in England and Wales
Registered and principal address
Bankers
The Clock Tower Lloyds Bank plc Shaw Lodge Mill 25 Gresham Street Shaw Lodge London Halifax EC2V 7HN HX3 9ET
Independent examiner
Chalitha Herath FCCA
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is governed by a constitution adopted on 22 May 2015.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
2
All Saints Playgroup (Halifax)
Trustees' report (continued) for the year ended 31 August 2025
Objectives and activities
The charity's objects
To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:
offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups 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 promoting public interest in and recognition of such needs in the local areas; and
instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance.
The charity's main activities
Runs as a pre-school providing pre-school education for 2 to 5 year olds in the local area.
Public benefit statement
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education.
Achievements and performance
Over the past year our preschool has continued to provide a high quality inclusive early years education that supports children and families in the local and wider community. we continue to strengthen our partnerships with parents, local organisations and Hebble Harlequins out of school club, helping to create a seamless and supportive environment for children as they grow and develop.
Financial review
The net receipts for the year were £7,436, including net receipts of £13,271 on unrestricted funds and net payments of £5,835 on restricted funds.
Reserves policy
The charity's free reserves, at the year end were £69,625.
All Saints Preschool maintains reserves to:
Ensure continuity of childcare and early years education services Cover short-term income shortfalls (e.g., fluctuations in funded places or fee income) Meet unexpected costs such as urgent repairs or replacement of essential equipment Manage cash flow timing differences (e.g., funding delays)
Provide time to implement changes in response to financial challenges
The trustees aim to maintain reserves broadly in line with 3 to 6 months of essential operating expenditure for emergency or unforeseen expenditure, temporary deficits or cash flow issues and essential one-off costs.
Given the current position, trustees may consider planned and controlled use of surplus reserves to enhance provision, invest in resources, or support long-term sustainability
Approved by the board of trustees on 17/06/2026
Cheryl Westley (Trustee)
3
All Saints Playgroup (Halifax)
Independent examiner's report to the trustees of All Saints Playgroup (Halifax)
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025, which are set out on pages 5 to 9.
Responsibilities and basis of report
As the charity trustees 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 charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all 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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.
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.
Chalitha Herath FCCA
18/06/2026
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
4
All Saints Playgroup (Halifax)
Receipts and payments account for the year ended 31 August 2025
| Notes 2025 Unrestricted funds £ Receipts Grants and donations (2) - Fees 18,510 Fundraising 1,301 Other income 36 Bank interest 307 Total receipts 20,154 Payments Salaries and NI - Rent - Payroll fees - Activity and material costs - Independent examination 1,200 Insurance 582 T-shirts and uniforms 509 Cleaning and recycling 800 Office and other costs 317 Stationery, printing and postage - Telephone 246 Utility costs 3,229 Repairs and maintenance - Grant repayment - Total payments 6,883 Net receipts / (payments) 13,271 Fund balances brought forward 56,354 Fund balances carried forward (3) 69,625 |
2025 Restricted funds £ 78,953 - - - - 78,953 61,487 14,400 522 2,237 - - - - - 168 - 243 136 5,595 84,788 (5,835) 16,150 10,315 |
2025 Total funds £ 78,953 18,510 1,301 36 307 99,107 61,487 14,400 522 2,237 1,200 582 509 800 317 168 246 3,472 136 5,595 91,671 7,436 72,504 79,940 |
2024 Total funds £ 70,325 17,921 1,277 233 342 90,098 48,711 14,400 81 2,943 - 1,204 600 427 742 - 240 3,338 54 1,845 74,585 15,513 56,991 72,504 |
|---|---|---|---|
5
All Saints Playgroup (Halifax)
Statement of assets and liabilities
| as at 31 August 2025 2025 Unrestricted £ Cash funds Cash at bank 69,625 Cash in hand - Total cash funds 69,625 Debtors and prepayments Prepayments Assets retained for the charity's own use Various toys and other play equipment Storage trolleys and boxes Wooden chairs, tables and settee. Bookcase Printer Computer cabinet Laptop Liabilities Accruals Deferred income Taxation and social security |
2025 Restricted £ 10,315 - 10,315 |
2025 Total £ 79,940 - 79,940 2025 £ 571 571 2025 £ 2,780 10,315 875 13,970 |
2024 Total £ 72,357 147 72,504 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 17/06/2026
Cheryl Westley (Trustee)
6
All Saints Playgroup (Halifax)
Notes to the accounts
for the year ended 31 August 2025
1 Accounting policies
Basis of accounting
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
7
All Saints Playgroup (Halifax)
Notes to the accounts continued
for the year ended 31 August 2025
| 2 Grants and donations Calderdale Metropolitan Borough Council 3 Restricted funds Balance b/f £ Calderdale MBC 16,003 CFC Garden 147 16,150 |
2025 Unrestricted funds £ - - Incoming £ 78,953 - 78,953 |
2025 Restricted funds £ 78,953 78,953 Outgoing £ 84,641 147 84,788 |
2025 Total funds £ 78,953 78,953 Transfers £ - - - |
2024 Total funds £ 70,325 70,325 Balance c/f £ 10,315 - 10,315 |
|---|---|---|---|---|
Purpose of restriction
Fund name Purpose of restriction Calderdale MBC For the supply of free early years provision for 2 to 4 year olds. CFC Garden To enhance the garden.
4 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
| Details of remuneration and benefits Gail Broadbent Manager Gross pay Social security Pensions Cheryl Westley Manager Gross pay Social security Pensions |
2025 £ 6,787 107 17 6,910 19,324 1,719 393 21,436 |
2024 £ 6,375 3 21 6,399 17,121 1,212 342 18,675 |
|---|---|---|
Reason for remuneration
The legal authority for the payment is via a provision within the charity's governing document.
No other trustee received any remuneration or benefit during this or the previous year.
8
All Saints Playgroup (Halifax)
Notes to the accounts continued
for the year ended 31 August 2025
| 5 Other transactions with trustees or related parties Name of trustee or related party Relationship to charity Description of transaction Activity and material costs Training costs Hebble Harlequins Limited (HHL) Gail Broadbent, a trustee, controls HHL Income from contribution for waste removal Fee income Fundraising income |
2025 £ 512 164 36 (36) (144) 532 |
2024 £ 955 - - - 955 |
|---|---|---|
9
All Saints Playgroup (Halifax)
Charity number 1066854
Annual Report and Financial Statements
for the year ended 31 August 2025
All Saints Playgroup (Halifax)
Annual Report and Financial Statements
for the year ended 31 August 2025
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Receipts and payments account | 5 |
| Statement of assets and liabilities | 6 |
| Notes to the accounts | 7 to 9 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
All Saints Playgroup (Halifax)
Trustees' report for the year ended 31 August 2025
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Position Dates Chair Secretary Resigned 6 May 2025 Treasurer
Cara Templeman Christine Graham Chloe Collins Gail Broadbent Cheryl Westley
Charity number
1066854
Registered in England and Wales
Registered and principal address
Bankers
The Clock Tower Lloyds Bank plc Shaw Lodge Mill 25 Gresham Street Shaw Lodge London Halifax EC2V 7HN HX3 9ET
Independent examiner
Chalitha Herath FCCA
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is governed by a constitution adopted on 22 May 2015.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
2
All Saints Playgroup (Halifax)
Trustees' report (continued) for the year ended 31 August 2025
Objectives and activities
The charity's objects
To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:
offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups 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 promoting public interest in and recognition of such needs in the local areas; and
instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance.
The charity's main activities
Runs as a pre-school providing pre-school education for 2 to 5 year olds in the local area.
Public benefit statement
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education.
Achievements and performance
Over the past year our preschool has continued to provide a high quality inclusive early years education that supports children and families in the local and wider community. we continue to strengthen our partnerships with parents, local organisations and Hebble Harlequins out of school club, helping to create a seamless and supportive environment for children as they grow and develop.
Financial review
The net receipts for the year were £7,436, including net receipts of £13,271 on unrestricted funds and net payments of £5,835 on restricted funds.
Reserves policy
The charity's free reserves, at the year end were £69,625.
All Saints Preschool maintains reserves to:
Ensure continuity of childcare and early years education services Cover short-term income shortfalls (e.g., fluctuations in funded places or fee income) Meet unexpected costs such as urgent repairs or replacement of essential equipment Manage cash flow timing differences (e.g., funding delays)
Provide time to implement changes in response to financial challenges
The trustees aim to maintain reserves broadly in line with 3 to 6 months of essential operating expenditure for emergency or unforeseen expenditure, temporary deficits or cash flow issues and essential one-off costs.
Given the current position, trustees may consider planned and controlled use of surplus reserves to enhance provision, invest in resources, or support long-term sustainability
Approved by the board of trustees on 17/06/2026
Cheryl Westley (Trustee)
3
All Saints Playgroup (Halifax)
Independent examiner's report to the trustees of All Saints Playgroup (Halifax)
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025, which are set out on pages 5 to 9.
Responsibilities and basis of report
As the charity trustees 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 charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all 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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.
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.
Chalitha Herath FCCA
18/06/2026
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
4
All Saints Playgroup (Halifax)
Receipts and payments account for the year ended 31 August 2025
| Notes 2025 Unrestricted funds £ Receipts Grants and donations (2) - Fees 18,510 Fundraising 1,301 Other income 36 Bank interest 307 Total receipts 20,154 Payments Salaries and NI - Rent - Payroll fees - Activity and material costs - Independent examination 1,200 Insurance 582 T-shirts and uniforms 509 Cleaning and recycling 800 Office and other costs 317 Stationery, printing and postage - Telephone 246 Utility costs 3,229 Repairs and maintenance - Grant repayment - Total payments 6,883 Net receipts / (payments) 13,271 Fund balances brought forward 56,354 Fund balances carried forward (3) 69,625 |
2025 Restricted funds £ 78,953 - - - - 78,953 61,487 14,400 522 2,237 - - - - - 168 - 243 136 5,595 84,788 (5,835) 16,150 10,315 |
2025 Total funds £ 78,953 18,510 1,301 36 307 99,107 61,487 14,400 522 2,237 1,200 582 509 800 317 168 246 3,472 136 5,595 91,671 7,436 72,504 79,940 |
2024 Total funds £ 70,325 17,921 1,277 233 342 90,098 48,711 14,400 81 2,943 - 1,204 600 427 742 - 240 3,338 54 1,845 74,585 15,513 56,991 72,504 |
|---|---|---|---|
5
All Saints Playgroup (Halifax)
Statement of assets and liabilities
| as at 31 August 2025 2025 Unrestricted £ Cash funds Cash at bank 69,625 Cash in hand - Total cash funds 69,625 Debtors and prepayments Prepayments Assets retained for the charity's own use Various toys and other play equipment Storage trolleys and boxes Wooden chairs, tables and settee. Bookcase Printer Computer cabinet Laptop Liabilities Accruals Deferred income Taxation and social security |
2025 Restricted £ 10,315 - 10,315 |
2025 Total £ 79,940 - 79,940 2025 £ 571 571 2025 £ 2,780 10,315 875 13,970 |
2024 Total £ 72,357 147 72,504 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 17/06/2026
Cheryl Westley (Trustee)
6
All Saints Playgroup (Halifax)
Notes to the accounts
for the year ended 31 August 2025
1 Accounting policies
Basis of accounting
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
7
All Saints Playgroup (Halifax)
Notes to the accounts continued
for the year ended 31 August 2025
| 2 Grants and donations Calderdale Metropolitan Borough Council 3 Restricted funds Balance b/f £ Calderdale MBC 16,003 CFC Garden 147 16,150 |
2025 Unrestricted funds £ - - Incoming £ 78,953 - 78,953 |
2025 Restricted funds £ 78,953 78,953 Outgoing £ 84,641 147 84,788 |
2025 Total funds £ 78,953 78,953 Transfers £ - - - |
2024 Total funds £ 70,325 70,325 Balance c/f £ 10,315 - 10,315 |
|---|---|---|---|---|
Purpose of restriction
Fund name Purpose of restriction Calderdale MBC For the supply of free early years provision for 2 to 4 year olds. CFC Garden To enhance the garden.
4 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
| Details of remuneration and benefits Gail Broadbent Manager Gross pay Social security Pensions Cheryl Westley Manager Gross pay Social security Pensions |
2025 £ 6,787 107 17 6,910 19,324 1,719 393 21,436 |
2024 £ 6,375 3 21 6,399 17,121 1,212 342 18,675 |
|---|---|---|
Reason for remuneration
The legal authority for the payment is via a provision within the charity's governing document.
No other trustee received any remuneration or benefit during this or the previous year.
8
All Saints Playgroup (Halifax)
Notes to the accounts continued
for the year ended 31 August 2025
| 5 Other transactions with trustees or related parties Name of trustee or related party Relationship to charity Description of transaction Activity and material costs Training costs Hebble Harlequins Limited (HHL) Gail Broadbent, a trustee, controls HHL Income from contribution for waste removal Fee income Fundraising income |
2025 £ 512 164 36 (36) (144) 532 |
2024 £ 955 - - - 955 |
|---|---|---|
9
All Saints Playgroup (Halifax)
Independent examiner's report to the trustees of All Saints Playgroup (Halifax)
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025, which are set out on pages 5 to 9.
Responsibilities and basis of report
As the charity trustees 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 charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all 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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.
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.
Signed: …………………………………… Name: Chalitha Herath FCCA
18/06/2026
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
1