The Registered Company Number is.'_ 04188412
The Charity Registration Number is =_ 1087112
Gingerbread Cottage Playgroup Limited
Report and Accounts
31 March 2025

Gingerbread Cottage Playgroup Limited
Report and accounts
Contents
Page
Charity information
Trustees. Annual Report
ststement of directorfs responsibilities
Independent Examinerfs Report
Funds Statements.".
Slatement of Financial Activilies
10
Statement of Financial Activities - Prior Year statement
Income and Expenditure account
12
Balance sheet
13
Cash flow statement
15
Notes to the accounts
17

Gingerbread Cottage Playgroup Limited
Registered company number:_ 04188412
Trustees. Annual Report for the year ended 31 March 2025
The Trustees presents his Report and Accounts for the year ended 31 March 2025, which also
comprises the Directors, Report required by the Companies Act 2006.
Reference and administrative details
The legal name of the charity is :_Gingerbread Cottage Playgroup Limited
The charity is also known by its operating name, Gingerbread Nursery
The charity's areas of operation and UK charitable registration.
The charity is registered in England & Wales with charity number 1087112
Legal structure of the charity
The charity is constituted as a company limited by guarantee, registered under the Companies
Acts. and its governing document is a Memorandum and Articles of Association under company
legislation.
The Governing Document is dated 27 March 2001
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are
trustees under Charities legislation and have responsibilities, as such, under both company and
charity legislation.
The trustees are all individuals.
The principal operating address. telephone number and email and web addresses of the
charity are:.
Launde House
Harborough Road , Oadby
Leicester
LE2 4LE
Telephone 0116 2711165
Email Address.. info@gingerbreadnursery.co.uk
Web address: http'.Ilgingerbreadnursery.co.ukl
The registered office of the charity for Companies Act purposes is:_
Launde House
Harborough Road , Oadby
Leicester
LE2 4LE

The Trustees in office on the date the report was approved were:_
Mr Kamaldeep Kainth - Chairperson
Mr Satbir Alangh - Treasurer
Mrs Parisha Chavda - Staff Liasion Officer
The Trustees in office during the year were:_
The trustees who served as a trustee in the reporting period were as shown above.
Objects and activities of the charity
The purposes of the charity as set out in its governing document.
The Gingerbread Nursery's primarily charitable purpose is the education of children primarily under
ststutory school age at affordable prices.
The nursery's vision of inclusion is to ensure that every child's needs are met by providing an
interesting, safe, secure and happy environment. All our children are valued as individuals and gain
a sense of self-worth, achieve their full potential and can be happy and healthy through play.
The nursery also offer the opportunity to the parents to take responsiblity for and to become
involved in the activities of the nursery.
The main activities undertaken in relation to those purposes during the year.
Activities= Childcare
The Gingerbread Playgroup now has four sites
GB1 is a term time playgroup which provides 38 full time pla￿S to local families for children aged
o years to five years and is opened Monday to Friday from 9 am - 4 pm.
GB2 is a full time playgroup which provides 98 pla￿S for the children aged six months to eight
years. The nursery opens Monday to Friday all year around apart from closing for a week in each
of the main school holiday periods of Easter, Summer and Christmas. Sessions are from 7..45 am
to 5:45 pm.
In March 2019 Gingerbread have opened two new sites in Lei￿Stershire- Gingerbread Mews and
Gingerbread Nook.
Nook at the moment is for sale and hasnt been trading; hence the main reason for deficit in 2024.
Activities- Education
Gingerbread Nurseries provides funded eady education for three and four year old children.
The playgroups implement the Early Year Foundation Stage and the staff team meet regularly to
provide the children with planned activities around the children's interests and learning needs. The
nursery operates a key person system which works very well. The staff knows and understand their
key children and parents know and trust their child's key person. When staff identify that children
are not achieving a level of development that is typical for their age they actively work with parents
so that the children get access to the services and support they need. All the sites are inspected by
Ofsted and are assessed as Good.

The main activities undertaken during the year to further the charity's purpose for the
public benefiL
The Gingerbread Cottage Playgroup objectives are the advancement of education by offering
appropriate play and learning facilities and by offering the opportunity for parents to take
responsibility for and to become involved in the running of the nursery.
The Trustees consider that Gingerbread's principal objective and activities,described above on this
report { childcare and education) are consistent with the Charity's objects.
The Early Learning Entitlement for year olds allow Gingerbread to offer 15 hours provision to
those who qualify.All parents of children aged three years and above. are entitiled to 30 hours free
early year provision each week { term time)-
Children who have special educational needs andlor disabilities are very well supported to make
good progress. Staff works extremely closely with parents and other professionals, such as speech
and language therapists, to make sure children's development targets are precisely linked to their
needs.
The trustees have had regard to the Charity Commission's guidan￿ on public benefit in managing
the activities of the charity-
The charity's strategies for achieving its aims and objectives in the future.
The main achievements and performance of the charity during the year.
Quality of Staff..
The management team expertly lead an enthusiastic team of staff. The Playgroup places
considerable emphasis on staff development by providing them with in house training and off site
training for their continued professional development.
Working with Parents..
Parents are welcomed into the playgroup to join in at story time,parents evening and regular family
trips. This helps to ensure continuity in children's learning is fully promoted.
The difference the charity's perforniance during the year has made to the beneficiaries of
the charity.
As the charity is regularly investing resources for learning material and equipment, the children at
the nursery make rapid progress in their learning, in relation to their starting points. They are highly
motivated and eager to learn.
Due to the regular training of staff, staff are creative and enthusiastic to use their knowledge to
effectively plan activities that meet children's needs and interests.
The degree to which the achievements and perforniance during the year have benefited
wider society.

The nursery caters for children from all social and economic backgrounds and so achieves the
criteria for public benefit.
Gingerbread is committed to providing the free entitlement to childcare which is funded by the
government, and ensures that children attending only the free hourfs benefit from the full extent of
the activities and resources provided wthin those sessions, without any additional charges.
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
The Gingerbread Playgroup encourages applications from the parents. Relevant training is
provided.
The charity's organisational structure.
The charity is a charitable company limited by guarantee and was set up on 2710312001. It is
governed by it governing document, Memorandum and Articles of Association.
The charity consists of the trustees, management team and the staff.
Financial review
The charity's financial position at the end of the year ended 31 March 2025
The financial position of the charity at 31 March 2025 and comparatives for the prior period, as
more fully detailed in the accounts, can be summarised as follows'.-
2025
2024
Net incomel(expenditure)
39,623
(29,904)
Unrestricted Revenue Funds available for
the general purposes of the charity
1,015,578
975,984
Total Funds
1,015,578
975,984
Financial review of the position at the reporting date, 31 March 2025 .
Policies on reserves.
The Nursery has unrestricted reserves in form of bank balance of above £400k at the year end
which is more than annual running costs of the nursery.
The target level of bank balance for a nursery is three month's running cost. The total reserves at
year end are in excess of the set target by Trustee's.

Going Concern
The Nursery has unrestricted reserves of £1,015,578 at year end.
There are no long temi loans or any long term liabilites. The nursery has positive cash balan￿.
There are no concerns for the Trustees and Management Committee regarding the Going Concern
of the Charitable Company.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate
to fulfill its obligations in respect of each fund.
Plans For the Future
The Charitable Company will continue to upgrade or replace furniture. toys and other fixtures and
fittings as well as the play areas. The main objective is to achieve consistently high quality
provision across all sites.
Details of The Independent Examiner
Jitender Kaur
Member of ICAEW
9 Stoughton Road
Oadby
Leicester
LE2 4DS

Statement of Directors. and Trustees. Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the
terms of the Companies Act 2006, Charities Act 2011 and the Charities (Accounts and Reports}
Regulations 2008. No￿lthstanding the explicit requirement in the extant statutory regulations,the
Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in
accordance with the SORP 2005. in view of the fact that the SORP 2005 has been withdrawn, the
determined to interpret this responsibility as requiring them to follow current best practice and
prepare the accounts according to the FRS 102 SORP 2015.
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare
financial statements for each financial year which give a true and fair view of the state of affairs of
the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing
those financial statements the Board is required to =_
- to prepare the accounts in accordan￿ with United Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Standards and applicable law).
select suitable accounting policies and then apply them consistently.,
make judgements and estimates that are reasonable and prudent., and
prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in business.
state whether applicable accounting standards and statements of
recommended practice have been followed . subject to any material
departures disclosed and explained in the financial statements..
The law requires that the trustees must not approve the accounts unless they are satisfied that
they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the
charity for the year.
TheTrustees are also responsible for maintaining adequate accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and which are sufficient to
show and explain the charity's transactions and enable them to ensure that the financial
statements comply with the Companies Act 2006 and comply with regulations made under the
Charities Act. They are also responsible for safeguarding the assets of the charity and hen￿ for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees, report, and the statutory
responsibility of the Independent Examiner in relation to the Trustees, report is limited to examining
the report and ensuring that , on the face of the report, there are no material inconsistencies with
the figures disclosed in the financial statements.

Method of preparation of accounts - Small company provisions
The financial statements are set out on pages 10 to 27.
The financial statements have been prepared implements.ng the Statement of Recommended
Practice for Accounting and Reporting by Charities 2015 and in accordance with the Financial
Reporting Standard for Smaller Entities 2015.
These accounts have been prepared in accordance with the provisions in Part 15 of the
Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 30 December 2025.
Kamaldeep Kainth
Mr Kamaldeep Kainth - Chairperson
Director and Trustee

Gingerbread Cottage Playgroup Limited
Report of the Independent Examiner to the Trustees of the charitable company on the accounts
for the year ended 31 March 2025
Report of the Independent Examiner to the Trustees of the charitable company on the a¢¢ounts
for the year ended 31 March 2025
I report on the finanaal statements of the charitable cornpany on pages 10 to 25 for the year ended 31 March 2025
which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporb"ng
standard 102 (effective January 20151 as modified by the Statement of Recommended practi￿ for Accounting and
Reporting issued by the Charity Commission for England & Wales, effective January 2015 (The SORP), under the
historical cost convention and the accounting poliaes set out on page 17.
Respective responsibilities of Trustees and Independent Examiner
As described on page 7, the charitable companrfs Trustees . who are also the Directors of the Company for the
purposes of Company law,are responsible for the preparation of the financial statements.
The Trustees consider that the audit requirement of Section 144111 of the char￿e$ Act 2011 (the Acl} does not
apply, and that there is no requirement in the memorandum and arbdes of the charity for the conducting of an
audit, and that the accounts do not require an audit in accordan￿ wth Part 16 of tre Companies Act 2006 and that
no member or members have requested an audit pursuant to section 476 ofthe the Companies Act 2006. As a
consequen￿, the Trustees have elected that the finanual statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit under any legal provision, or othetwise, and is eligible
for independenl examination, it is my responsibility lo-_
al examine the accounts under section 145 of the Act-
bl follow the procedures in the General Directions given by the Chanty Commission under section
14515llbl of the Act,. and.,
cl state whether particular matters have come to my attention.
Basis of Examiner's Statement and scope of work underlaken
I conducted my examination in accordan￿ with the General Directions issued by the Charity Commission for
England & Wales, under section 14515llb} of the Act. setting out the duties of an Independent Examiner in relation
to the conducting of an Independent Examination. An Independent Examination includes a review of the
accounting records kept by the charitable company and of the accounting systems employed by the charitable
company and a comparison of the financial statements presented wth those records. It also includes consideration
of any unusual items or disclosures in the financial statements, and seeking explanations from you, asTrustees,
Con￿rning such matters. The purpose of the examination is to establish as far as possible that there have been no
breaches of charity legislation and Ihat the financial statemenls comply with the SORP, on a test basis, of evidence
relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the eviden￿ that would be required in an audit , and infomiation
supplied by the Trustees in the course of the examinatr.on is not subjected to audit tests or enquiries, and
consequently I do not express an audit opinion on the view given by the finanual statements, and in particular, I
express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and
my report is limited to the matters set out in the statement below.
I planned and perfomied my examination so as to satisfy myself Ihal Ihe objectives of the Independent Examination
are achieved and before finalising the report l obtained written asSUran￿S from the Trustees of all material
matters.
Independent Examinerfs Staternent Report and Opinion

Attention is drawn to the accounting policy stating that, nO￿￿thstanding the explicit requirement in the extant
statutory regulations, the Charities (Accounts and Reports} Regulations 2008, to prepare the financial statements in
accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn. and in order to
accord with current best practi￿, the Truslees have detemined to prepare the financial statements in accordance
with the FRS 102 SORP 2015. 1 concur with this approach, and any referen￿S in my report to the regulations
should be read subject to this comment
Subject to the limitations upon the scope of my work as detailed above . in connection with my examination, I can
confimi that "_
This is a report in respect of an examination carried out under section 145 of the Act and in accordan￿ with any
directions given by the Commission under subsection15llbl of that section which are applicable",
and that no matter has come to my attention in connecbon with my examination which gives me reasonable cause
to believe Ihal in any material respect the requirements "_
to keep accounting records in accordan￿ with secbon 386 of the Companies Act 2006 and section 130 of the
Charities Act 2011,
to prepare financial statements which accord with the accounting records and comply with the accounting
requirements of section 396 of the Companies Acl 2006 and The Charities Act 2011 and,.
that the accounts comply with section 396 of the Companies Act 2006 and that the financial statements be
prepared in accordan￿ with the meth(MYs and principles set out in the Statement of Recommended Practice -
Accounting and Reporting by Charities (effective January 20151
have not been met or to which, in my opinion. attention should be drawn in my report in order to enable a proper
understanding of the accounts to be reached.,
Jitender Kaur - Independent Examiner
Member of ICAEW
9 Stoughton Road
Oadby
Leicester
LE2 4DS
This report was signed on 30 De￿mber 2025

Gingerbread Cottage Playgroup Limited - Statement of Financial Activities for the
year ended 31 March 2025
Statement of Financial Activities for the year ended 31 March 2025
Current year Current year Current year
Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds
Funds
2025
2025
2025
2024
Income & Endowments from-
Charilable activities
other trading activities
Inveslmenls
other
939,983
55
7,075
939.983
55
7.075
796.822
3,208
7.765
1.000
Total income
947.113
947.113
808.795
Expenditure on:
Raising funds
Charilable activities
5,402
833.297
907,520
907.520
Total expenditure
907.520
907,520
838.699
Nei gains on investments
Net in¢omel(expenditure) for the year
39.593
39.593
{29,904)
Net income after transfers
39,593
39,593
{29,904)
Net movement in funds
39,593
39,593
{29,9041
Reconciliation of funds:.
Total funds brought forward
975,985
975,985 1,005,889
Total funds carried forward
1,015,578
1,015,578
975,985
The'SORP Ref indicated above is the classification of income set out in the formal SORP documents. As
required by paragraph 4.60 oflhe SORP, the brought fomiard and carried fO￿ard funds above have been
agreed lo Ihe Balance Sheel. A separate Slatement of Total Recognised Gains and Losses is not required as
this statement includes all recognised gains and losses. All the current year and prior year transactions were
unrestricted income and expenses and no further analysis is required.
All the prior year transactions were unrestricted items, and no fvrther analysis is required
The notes attached on pages 17 to 25 forni an integral part of these accounts.
10

Prior Year
Prior Year
Prior Year
Total Funds
Unrestricted Restricted
Funds
Funds
2024
2024
2024
Income & Endowments from:
Donations & Legacies
Charitable activities
Other trading activities
Investments
Other
796,822
3,208
7,765
1,000
796,822
3,208
7,765
1,000
Total income
808,795
808,795
Expenditure on:
Raising funds
Charitable activities
5,402
833,297
5,402
833,297
Total expenditure
838,699
838,699
Net incomel(expenditure) for the year
(29,904)
(29,904)
Reconciliation of funds:_
Total funds brought forward
1.005,889
1,005,889
Total funds carried forward
975,985
975,985
All activities derive from continuing operations

Gingerbread Cottage Playgroup Limited
Income and Expenditure Account for the year ended 31 March 2025 as required by
the Companies Act 2006
2025
2024
Income
Income from operalions
939,C68
800.030
Investment income
Interest receivable
Other operating income
7,075
7,765
1,000
Gross income in the year before exceptional items
946,143
808,795
Gross income in the year including exceptional items
946,143
808,795
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Fundraising costs
Governance costs
896,663
6,949
823,201
9,096
5,402
1,000
2,908
Total expenditure in the year
906,520
838,699
Net income before tax in the financial year
39,623
(29,904)
Tax on surplus on ordinary activities
Net income after tax in the financial year
39,623
{29,9041
Retained surplus for the financial year
39,623
{29,9041
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the
Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 17 to 25 forni an integral part of these accounts.
12

Gingerbread Cottage Playgroup Limited - Balance Sheet as at 31 March 2025
Note5
2025
2024
Fixed assgts
Intangible assets
Tangible assets
114,452
507,364
120,476
446,791
Totsl fixed assets
621,816
567,267
Current assets
Stocks
Debtors
Cash al bank and in hand
4.600
40,262
418,896
4.600
127,710
309,878
11
Total current assets
463.758
442.188
Crgditors: amounts falling due within
one year
12
169,996)
133,4701
Net current assets
393,762
408,718
The total net assets of the charity
1.015,578
975,985
The total net assets of the charty are funded by the funds of the charity, as follow5:.
Restricted funds
Unrestricted Funds
Unrestricted Revenue Funds
16
1,015,578
975,985
Designated Funds
Total charity funds
1,015,578
975,985
The 'SORP Ref indicated above is the dassffication of Balan￿ Sheet items as set out in the fomal SORP
The director is satisfied that the company is entitled to exemption from the requirement lo obtain an audit under
section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance section 476 of the Act.
The director acknowledges his responsibilib.es for complying wrth the requirements of the Companies Act 2006
th respect lo accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the examiner is on
page 9.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 20C
applicable to companies subject to the small companbes regime.
Kamaldeep Kaint
Mr Kamaldeep Kainlh
Chair
Approved by the board of trustees on 30 December 2025
The notes attached on pages 17 to 25 forni an integral part of these accounts.
13

Accounts - Gingerbread Cottage Playgroup Limited.
This page has been intentionally left blank.

Gingerbread Cottage Playgroup Limited
Cash Flow Statement for the year ended 31 March 2025
2025
2024
Cash flows from operating activities
Net cash provided by l{used in ) operating activities as shown
below
164,079
(119,719)
Cash flows from investing activities
Interest received
Purchase of propety. plant and equiprnent
7,075
(61,498)
7,765
(123,9681
Net cash used in investing activities
{54,423)
1116,203)
Cash flows from financing activities
Net cash provided by financing activities
A+B+C
Overall cash provided by l(used in )all activities
109,656
1235,922)
Cash movements
Change in cash and cash equivalents frorn aclivities in the
year ended 31 March 2025
109,656
(235,922)
Cash and cash equivalents at 1 April 2024
307,520
543,440
Rounding Difference
Cash at bank and in hand less overdrafts at 31
March
417,176
307,518
15

Gingerbread Cottage Playgroup Limited
Cash Flow Statement for the year ended 31 March 2025 - Continued
Reconciliation of net incomel(expenditure) to net
cash flow from operating activities
Net incomel(expenditure) as shown in the Staternent of
Financial Activities
39,593
{29,9041
Adjustments for :.
Depreciation charges
Amortisalion charges
Write downs of investments
Net lossesl{gains) on investment assets
Dividends, interest and renls from investments
Decrease in stocks
Decreasel(increase) in debtors
Increase in creditors, exduding loans
925
6,024
2,755
6,341
(7,075)
(7,765)
87,448
37,164
{92,389)
1,243
Net cash provided by l{used in ) operating activities
164,079
1119,719)
Analysis of cash and cash equivalents
2025
2024
Cash in hand at for the year ended 31 March 2025
Notice deposits - (less than 3 months)
Credit card balance
418,896
309,878
(1,720)
(2,358)
Totsl cash and cash equivalents
417,176
307.520
16

Gingerbread Cottage Playgroup Limited
Notes to the Accounts for the year ended 31 March 2025
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost ￿nventiOn, and in accordan
with the Financial Reporting Stsndard 102 {effective January 2015)) and 'The FRS102 Statement of
Recommended Accounts"ng Prath"ce 2015., (The SORP 2015). and in accordance wth all applicable law in the
charity's jurisdiction of registration, eX￿pt that the charity has prepared the finanaal statements in accordance
with the FRS 102 SORP 2015 in preferen￿ to the previous SORP. the SORP 2005, which has been wilhdrawn,
notwithstanding the fact that the extsnt statutory regulations. the Charities (Accounts and Reports) Regulations
2008 refer explicidy to the SORP 2005. This has been done to accord with current best practi￿.
Risks and future assumptions
These acounts have been prepared on a going con￿rn basis which assumes the charitable company will have
the ability to continue its operations as a going concem.
Policies relating to categories of income and income recognition.
Natu￿ of in¢ome
Income from Charitable Activities is the fees paid for the Childcare.
Categories of Income
Income is categorised as income from exchange transactions (contract income) and income from non-exchange
transactions Igiftsl, inveslment income and other income.
Income from exchange transactions is re￿iVed by the charity for goods or ServI￿S supplied under contract or
where entiuement is subject to fulfilling perfom)ance related conditions. The income the charity re￿iVeS is
approximately equal in value to the goods or ServI￿S supplied by the charity to the purchaser.
Income from a non4xchange transaction is where the charity re￿iVeS value from the donor wthout prowding
equal value in exchange, and indudes donations of money, goods and servi￿$ freely given wrthoul giving equal
value in exchange.
Income recognition
Income is recognised in the statement of financial activities (SOFA) on a r￿1Vable basis, when a transaction or
other event results in an increase in Ihe charity's assets or a reduction in its liabilities and only when the charity
has legal entitlement, the income is probable and (3n be measured reliably.
Income subject lo lemis and conditions which must be met before the charity is entitled to the resources is not
recognised until the conditions have been met.
All income is accounted for gross, before deducting any ￿lated fees or costs.
Accounting for deferred income and income received in advance
Where tems and conditions relating to income have not been met or Un￿rtaInty exists as to whether the charity
can meet any lemis or conditions otherwise within its control, income is not recognised but is deferred as a
liability until it is probable that the temis or condib'ons imposed can be met.
Policies relating to expenditure on goods and swvices pmvided to the charity.
Re¢ognition of liabilities and expenditure
17

A liability, and the related expendtture, is recognised when a legal or construcltve obligation exists as a result of
a past event, and when it is more likely than not that a transfer of economic benefits will be required in
settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitrnents and constructive obligations where the timing or the amount
of the future expenditure required to settle the obligatson are Un￿rtaIn, give rise to a provision in the accounts,
which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities,
and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer
required. These movements are charged or credited to the respEdive funds and activities to which the provision
relates.
Tangible fixed assets
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as
described above. Cost value includes all costs expended in bringing the asset into its intended working condib"on.
Depreciation has been provided at the followirvJ ratss in order to write off the assets to their anticipated residual
value over their esb'mated usefvl lives.
Leasehold premises and building
improvements
Equipment, Fixture and Fittings
% straight line
% straight line
25
Stocks and work in progress
Stock is valued at the lower of cost and net realisable value.
Debtors
Debtors are measured at their recoverable amounts at the balan￿ sheet date.
Creditors and provisions
Liabilities are recognised on the accruals basis in accordan￿ with the normal accounting principles, modified
when necessary in accordance with the guidan￿ given in SORP.
Financial instruments including cash and bank balances
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balan￿s,
whether in credit or overdrawn. are shovm at the amounts properly reconciled to the bank statements.
Leasing and hire purchase contracts and commitments
Rentals paid under operating leases are charged to income on a straight line basis over the lease teTh.
Pensions - defined contribution schemes
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss
account as they become payable in accordan￿ with the rules of the scheme.
2 Liability to taxation
As a registered charity, the organisation is exempt from income and corporab'on lax to the extent that its income
and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is
not recoverable by the charity, and is therefore induded in the relevant costs in the Statement of Financial
Activities.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and
liabilities, the assets represented by the accumulated fund shall be transferred to some other charilable body or
bodies having similar objects to the charity.
Net surplus before tax in the financial year
2025
2024
The net surplus before tsx in the financial year is ststed after charging".-
Depreciation of owned fixed assets
Pension costs
6,949
22,459
9,096
7,026
18

5 Staff costs and emoluments
Salary costs
2025
2024
Gross Salaries excluding trustees and key management personnel
Employerfs National Insurance for all slaff
Employerfs operating costs of defined contribution pension schemes
Trustees Remuneration
632,172
38,870
22,459
549,897
31,223
7,026
Total salaries. waggs and related costs
693,501
588.146
Numbers of full time employees or full time equivalents
2025
2024
The average number of total staff employed in the year was
31
31
Neither the trustees nor any persons connected them have re￿iVed any remuneration from the charity or
any related entity, either in the current or prior year.
One employees received emoluments (exduding pension costs) in excess of £60,000 per annum.
6 Defined contribution pension schemes
The charity operates a defined contribution pension scheme. the costs of which are shown above.
Under the Pensions Act 2008, every employer in the UK musl put ￿rtain staff into a pension scheme and
contribute towards it. Gingerbread set up a pension scheme with People's Pension for automatic enrolment. The
scheme started from 01 February 2016.
7 Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
8 Intangible Fixed Assets
2025
2024
Goodwill:
Cost
At 1 April 2024
153,072
153.072
At 31 March 2025
153,072
153.072
AM0￿Sation
At 1 April 2024
Provided during the year
32,596
6,024
26,255
6,341
At 31 March 2025
38.620
32,596
Net book value
114.452
120.476
19

Tangible fixed assets
Building
Equipment.
Motor
Improverne Fixture and Vehicles
nts
Fittings
Totsl
Cost
At 1 April 2024
Additions
136,908
1.674
581,552
61,498
59,824
At 31 March 2025
504,468
138,582
643,050
Depreciation
At 1 April 2024
Charge for the year
134.761
925
134,761
925
At 31 March 2025
135,686
135,686
Net book value
At 31 March 2025
504,468
2,896
507,364
At 31 March 2024
2,147
446,791
10 Stocks & Work in Progress
2025
2024
stocks before write downs
4,600
4,600
4,600
4,600
11 Debtors
2025
2024
Trade debtors
Prepayments and accrued income
Other debtors
83,917
13,543
30,250
10,262
30,000
40,262
127,710
12 Creditors: amounts falling due within one year
2025
2024
Credit Cards
Trade creditors
Accruals
Deferred Income - Unrestricted & designated funds
PAYE, NIC VAT and other taxes
Other creditors
1,720
12,615
4,230
32,772
9,602
9,057
2,358
10,677
4,600
12,669
3,166
69.996
33,470
13 Income and Expenditure account summary
2025
2024
At 1 April 2024
Surpluslllossl after tax for the year
975,984
39,593
1,005,888
129,9041
At 31 March 2025
1.015,577
975,984
20

14 No related party transactions
There were no transactions with related parties in the year.
15 Particulars of how particular funds are represented by assets and liabilities
At 31 March 2025
Unrestri¢ted Designated
R¢stri¢ted
Totsl
fvnds
funds
lunds
Fund$
Intangible Assets
Tangible Fixed Assets
Investments at valuation-_
Current Assets
Current Liabilities
114,452
507,364
114.452
507,364
463,758
(69,996)
463,758
{69.9961
1,015,578
1,015,578
At 1 April 2024
Unrestricted Designated
funds
funds
Restricted
funds
Total
Funds
Intangible Assets
Tangible Fixed Assets
Investments at valuation-_
Current Assets
Current Liabilities
120.476
446,791
120,476
446,791
442.188
(33.470)
442,188
(33,4701
975.985
975.985
16 Change in total funds over the year as shown in Note 15, analysed by individual funds
Funds
brought
forward from
2024
Movement in
Transfers
funds in 2025 between
funds in
2025
Funds carried
forward to
2026
See Note 17
Un￿strIcted and designated funds.".
Unrestricted revenue funds
975,985
39.593
1.015.578
Total unrestricted and designated funds
975,985
39,593
1,015,578
Total charity funds
975.985
39.593
1.015.578
21

17 Analysis of movements in funds over the year as shown in Note 16
Other
Gains &
Losses
2025
Income
EX￿nditUre
Movom¢nt
in funds
2025
2025
202S
Unrestricted and designated funds.'_
Unrestricted revenue fijnds
947.113
{907.520)
39,593
947.113
907,520
39,593
18 The purposes for which the funds as detailed in note 16 are held by the charity
are:_
Unrestricted and designated funds.'_
Unrestricted revenue funds
These funds are held for the meeting the objectives of the charity, ai
reserves for future activibes. and , subject to charity legislat"on, are I
restrictions on their use.
19 Ultimate controlling party
The charity is under the control of its legal members.

Gingerbread Cottage Playgroup Limited
Detailed analysis of income and expenditure for the yearended 31 March 2025 as required by the SORP
2015
This analysis is classsrfied by conventional nominal descriptions and not by activity.
20 Income from charitable activities - Trading Activities
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
2025
2025
2025
2024
Primary purpose and ancillary trading
Childcare Fees
Registration and Uniform Sale
933.630
933,630
795,191
6,353
6.353
1,631
Total Primary purpose and ancillary trading
939.983
939.983
796.822
21 Total Income from charitable activities
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
2025
2025
2025
2024
Total income from charilable trading
939.983
939.983
796,822
Total from charitsble activities
939,983
939,983
796,822
22 Income from other, non charitable, trading activities
2025
2025
2025
2024
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
2025
2025
2025
2024
Income from fundraising events
55
55
3,208
Total from other activities
55
55
3,208
23 Investment income
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
2025
2025
2025
2024
Bank Interest Receivable
7.075
7,075
7,765
Total investment income
7.075
7.075
7,765
23

24 Other income and gains
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Totsl Funds
Prioryear
Totsl Funds
2025
2025
2025
2024
Summary of Other income
ApprentI￿ShIp Fund
1,000
Total other income
1.000
25 Expenditure on charitable activities- Direct spending
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prioryear
Total Funds
2025
2025
2025
2024
Gross wages and salaries- charitable
activities
Employers, Nl Charitable activities
Defined contribution pension costs
charitable activities
Temporary Staff - Charitable Activities
Food Cost
Activib'es Cost
631.223
38.870
631,223
38,870
545,395
31,223
22,459
949
13.183
5.500
22.459
949
13,183
5.500
7,026
4,502
12,370
7,706
Total direct spending
712,184
712,184
608,222
26 Support costs for charitable activities
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
T¢)tsl Funds
Prioryear
Totsl Funds
2025
2025
2025
2024
Employee costs not included in direct costs
Training and welfare- staff
Staff Uniform
10.168
10,168
46
9,094
79
Premises Expenses
Rent payable under operating leases
Rates and water charges
Light heat and power
Cleaning and waste management
Premises repairs, renewals and
90.343
2.032
21,733
9.423
10.128
90,343
2.032
21.733
9,423
10,128
99,595
13,722
22,551
6,896
23,119
Administrative overheads
Telephone, fax and intemet
Stationery and printing
Membership subscriptions
Equipment expensed
Hire of equipment
Software liCen￿S and expenses
Advertising and marketing
Liabilty and contents insuran
7.461
1.571
592
1,604
7,461
1.571
592
1.604
7,254
1,055
596
3,984
6.619
4.077
8,732
6.619
4.077
8.732
10,291
3,096
3,103
24

Sundry expenses
10
10
1,389
Professional fees paid to advisors other than the auditor or examiner
Accountancy fees other than
examination or audit fees
Legal fees
HR Consultancy fees
Other legal and professional
5.579
5.579
680
20
6.310
5,578
35
1,250
2,021
20
6.310
Financial costs
Bank charges
Other Costs
Depreciation & Amortisation in total for
259
259
271
6,949
6.949
9,096
Support costs before reallocation
194.336
194.336
224.075
Total support costs
194,336
194,336
224,075
The basis of allocation of costs belween activities is described under accounting policies
27 Other Expenditure - Governance costs
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
2025
2025
2025
2024
Independent Examine¢s fees
1.Crf)O
1.000
1,000
28 Total Charitable expenditure
Current year
Unrestricted
Funds
Current year
Restricted
Funds
2025
Current year
T¢)tsl Funds
Prior Year
Totsl Funds
2025
2025
2024
Totsl direct spending
Total support costs
Total Governan￿ costs
712.184
194,336
1.000
712.184
194.336
1,000
608,222
224,075
1,000
Total charitable expenditure
907.520
907.520
833.297
29 Expenditure on raising funds and costs of investment management
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
2025
2025
2025
2024
Cost of fundraising activib-es
5,402
Total fundraising costs
5.402
25

Signature: Eaiiitk
Email: kam kainth@hotmail.com

Year end 2025
Final Audit Report
2026-01-13
Created..
202￿1-13
By:
Jitender Kaur llnfo@fairfaxtaxa￿Unts.com}
Status..
Signed
Transaction ID..
CBJCHBCAABAAb71nqR5AGPOCkJmr08HYxCTX3nUu5mbw
"Year end 2025" History
Document created by Jitender Kaur (info@fairfaxtaxaccounts.com)
2026-01-13 - 12:55..34 PM GMT- IP address.. 82.16.0.112
Document emailed to kam kainth@hotmail.com for signature
202&01-13- 12:56.'40 PM GMT
Email viewed by kam_kainth@hotmail.com
2026-01-13 - 2.'46'.27 PM GMT- IP address: 172.226.134.12
èo Signer kam kainth@hotmail.com entered name at signing as K S Kainth
2026-01-13 - 3'.47'.14 PM GMT- IP address= 148.253.162.82
èo Document e-signed by K S Kainth (kam kainth@hotrnail.com)
Signature Date.. 2026-01-13- 3:47'.16 PM GMT- Time sou￿. server- IP address.. 148.253.162.82
Agreement completed.
2026-01-13- 3..47.'16 PM GMT
Adobe Acrobat Sign