2025-08-31-accounts - Playdays Pre-School Meeting In The Methodist Church Hall

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

- PLAYDAYS PRE SCHOOL MEETING IN THE METHODIST CHURCH HALL

UNAUDITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

REGISTERED CHARITY NUMBER 1087653

17-18 Leach Road, Chard Business Park, Chard, Somerset, TA20 1FA. Tel: (01460) 64441

PLAYDAYS PRE-SCHOOL MEETING IN THE METHODIST CHURCH HALL

FINANCIAL STATEMENTS 31 AUGUST 2025

Contents Charity information Trustees’ report Trustees’ responsibilities Independent examiners report Receipts and payments account Statement of assets and liabilities Notes to the accounts	Page 1 2 - 4 5 6 7 8 9 - 10

PLAYDAYS PRE-SCHOOL MEETING IN THE METHODIST CHURCH HALL

CHARITY INFORMATION

TRUSTEES:	Mrs M Tustain
	Mrs J Darch
COMMITTEE MEMBERS:	Rev A Longshaw		(Chairperson -
			appointed1 September 2024)
	Mrs J Darch		(Vice- Chairperson & Trustee)
	Mrs S Evans			(Treasurer)
	Mrs M Tustain			(Trustee)
	Mrs S Hunter
	Mrs K Weech
	Mrs F Edgworth		(Resigned	21 July 2024)
	Rev D Easton		(Resigned 1 September 2024)
	Ms J Blain	(Appointed 5 September 2024)
PRINCIPLE ADDRESS:	Chard Methodist Church
	Fore Street
	Chard
	Somerset
	TA20 1PT
MEETING ADDRESS:	Chard Methodist Church
	Fore Street
	Chard
	Somerset
	TA20 1PT
REGISTERED CHARITY NUMBER:	1087653
REPORTING ACCOUNTANTS:	Lentells
	Chartered Accountants
	17-18 Leach Road, Chard Business Park
	Chard, Somerset, TA20		1FA
BANKERS:	Lloyds Bank plc
	Fore Street
	Chard
	Somerset, TA20 1PS

PLAYDAYS PRE-SCHOOL MEETING IN THE METHODIST CHURCH HALL

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees present their annual report for the year ended 31 August 2025.

The annual accounts comply with all statutory requirements, the charity’s constitution and the Statement of Recommended Practice 2000 - Accounting and Reporting by Charities (SORP 2000).

CHARITY STATUS

Playdays Pre-school meeting in the Methodist Church Hall has its own constitution which was adopted on the 31 January 2001 and amended on 1 May 2001 and 27 February 2013. It was formally known as Chard Methodist Pre-school until 27 February 2013 when it changed its name. It is a registered charity number 1087653.

TRUSTEES

The Charity’s Trustees during the year are set out on Page 1 together with other administrative details. Trustees are appointed in accordance with the charity’s constitution by election every year at the annual general meeting. No remuneration has been paid to trustees.

OBJECTS AND AIMS

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. Further details can be found in the Constitution.

STRATEGIES

All planning is based on the Children’s individual needs as laid down in the Early Years Foundation Stage prepared by the Department of Education and Employment. Each child has a personal profile that follows them through their Early Years Education.

Staff meet weekly to plan the programme. The choice of activities and deployment of staff is also based on the ages, needs and development levels of the children.

RESERVES AND INVESTMENT POLICY

The Trustees realise that the charity is fortunate to have healthy accumulated reserves of £35,236 (2024: £32,235) after deduction of closing liabilities. It is the Trustees view that given the uncertainty of the income stream from year to year which is dependant on children numbers, there is a requirement to hold sufficient reserves to continue the charity’s work for the foreseeable future.

RISK POLICY

The trustees actively review, on a regular basis, the major risks, both financial and operational, which the charity potentially faces. The Trustees have established strong internal systems to mitigate any significant risks and these are also regularly reviewed.

PLAYDAYS PRE-SCHOOL MEETING IN THE METHODIST CHURCH HALL

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 CONTINUED

ACTIVITIES AND ACHIEVEMENTS DURING THE YEAR

This year our numbers have been very good. We have had 5 children leaving to start primary school. One child has chosen to defer their school placement and is staying with us until Easter, leaving us with 8 children plus 7 new children joining us in September followed by another child in January 2026.

The staffing roles continue to be the same with Jodie as Supervisor and Designated Safeguarding Lead, Karla as Deputy Supervisor, Sasha as SENCo and Deputy DSL and Vicky who has recently taken on the role of Sustainability lead.

Jodie, Karla and Vicky have recently completed their Paediatric First Aid Training and Sasha is working towards her NVQ 3 SENCo Training.

Restricted monies are left to spend of £359 at 31 August 2025 on play equipment. We have purchased two new mud kitchens, some waterproof clothing and various other bits including some physical play items for our version of a sports day.

Tesco has very kindly offered to donate our party food for the end of term party as well as some pumpkins over the Autumn term, We have purchased some new books as leaving a present to give to our children moving onto primary school.

FINANCES

The receipts and payments account shows a surplus on unrestricted funds of £3,049 (2024: £15,054).

FUTURE PLANS

In the next academic year we will continue to celebrate various holidays including Christmas, where we will be asking Tesco to kindly donate ingredients to cook our Christmas dinner and our 2026 leavers party food. As well as some pumpkins in autumn for the children to explore and cook with. We also will be purchasing some Christmas presents for the children.

We also plan to visit Chard Museum and enter the Christmas tree decoration competition again. We came second last year.

We will be purchasing food items for regular food tasting activities.

In March we will be inviting all the mums in to celebrate Mothering Sunday.

PLAYDAYS PRE-SCHOOL MEETING IN THE METHODIST CHURCH HALL

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025 CONTINUED

On behalf of the Board of Trustees

J M Darch Signed on 07 November 2025 @ 18:42

Signed & dated (Trustee) MRS J DARCH

PLAYDAYS PRE-SCHOOL MEETING IN THE METHODIST CHURCH HALL

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Law applicable to charities in England and Wales requires the trustees 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 trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The Trustees are responsible for keeping sufficient 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are 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.

INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF PLAYDAYS PRE-SCHOOL MEETING IN THE METHODIST CHURCH HALL

I report to the trustees on my examination of the accounts of “Playdays Pre-school meeting in the Methodist Church hall” for the year ended 31 August 2025, which are set out on pages 7 to 10.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity’s trustees of the Trust 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 Trustee’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records.

I have no concerns and have come across no 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.

Robert We ner g Signed & dated Countersigned on 10 November 2025 @ 08:25 Principal: Mr R J Wegner Principal’s professional qualification: FCCA Firm: Lentells Limited, Chartered Accountants 17-18 Leach Road, Chard Business Park Chard, Somerset, TA20 1FA Firm’s professional body: ACCA

PLAYDAYS PRE-SCHOOL

MEETING IN THE METHODIST CHURCH HALL

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted Funds £ RECEIPTS Donations, legacies and similar receipts 15 Operating activities to further the charity objects Fees 555 Nursery Education grant 54,513 Operating activities to generate funds Interest Received 158 TOTAL RECEIPTS 55,241 PAYMENTS Charitable Activities Wages (inc. employer’s NI) 45,432 Miscellaneous consumables 821 Play equipment - Support costs Rent 2,660 Insurance 787 Subscriptions – PPA/OFSTED 331 Course fees 691 Management and administration Accountancy – Independent Examination 1,302 Bank charges 26 TOTAL PAYMENTS 52,050 NET OF RECEIPTS/ (PAYMENTS) FOR THE YEAR 3,191 CASH FUNDS LAST YEAR END 32,742 CASH FUNDS THIS YEAR END 35,933	Restricted Total Total Funds 2025 2024 (note 4) £ £ £ 250 265 750 - 555 1,300 - 54,513 58,684 - 158 171	Total
		2024
55,241	250 55,491 60,905
45,432 821 - 2,660 787 331 691 1,302 26	- 45,432 38,647 - 821 1804 392 392 249 - 2,660 2,660 - 787 758 - 331 483 - 691 200 - 1,302 1,050 - 26 -
52,050	392 52,442 45,851
3,191	(142) 3,049 15,054
32,742	501 33,243 18,189
35,933	359 36,292 33,243

PLAYDAYS PRE-SCHOOL MEETING IN THE METHODIST CHURCH HALL

STATEMENT OF ASSETS AND LIABILITIES AS AT 31 AUGUST 2025

CASH FUNDS Deposit account Bank Instant Access account Bank Current account Petty cash LIABILITIES – Due within one year Independent examination fees PAYE & National insurance	Unrestricted Funds £ 3,420 889 31,394 230	Restricted Total Total Funds 2025 2024 (note 4) £ £ £ - 3,420 28,960 359 1,248 989 - 31,394 3,272 - 230 22 359 36,292 33,243 - 1,056 1,008 - 202 - __ __ - 1,056 1,008	Restricted Total Total Funds 2025 2024 (note 4) £ £ £ - 3,420 28,960 359 1,248 989 - 31,394 3,272 - 230 22 359 36,292 33,243 - 1,056 1,008 - 202 - __ __ - 1,056 1,008	Total 2024
	35,933
	1,056 202 ______ 1,056		1,008 - _____ 1,008

The accounts were approved by the Trustees

J M Darch Signed on 07 November 2025 @ 18:42

Signed & dated (Trustee) MRS J DARCH

PLAYDAYS PRE-SCHOOL MEETING IN THE METHODIST CHURCH HALL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

1 ACCOUNTING POLICIES

Accountancy convention

The accounts have been prepared on the receipts and payments basis and in accordance with applicable accounting standards, the Statement of Recommended Practice on Accounting and Reporting by Charities (SORP 2000) and the Charities Act 2011.

Equipment

All equipment, including toys purchased, is written off in the receipts and payments account in the year of acquisition.

Unrestricted Funds

Funds raised for general purposes are included within unrestricted funds. These are funds, which can be used, at the discretion of the Trustees, in accordance with the charitable objects of the charity.

Restricted Income Funds

Those funds given for a specific purpose laid down by the donor are separated into restricted funds. Expenditure that meets the criteria is charged against the fund.

2 TRUSTEES REMUNERATION AND EXPENSES

No remuneration or expenses were paid to Trustees during the year.

PLAYDAYS PRE-SCHOOL MEETING IN THE METHODIST CHURCH HALL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

STAFF SALARIES
	2025	2024
	£	£
Gross emoluments of employees
(including employers pension contributions)	45,432	38,647
Average number of employees in the year	4	4

There were no employees with emoluments above £60,000.

4 SUMMARY OF MOVEMENTS ON RESTRICTED FUNDS

At 1 September 2024 funds brought forward was £501. During the year ending 31 August 2025 the charity received a restricted grant of £250 from Tesco to purchase play equipment for the pre-school. During the year £392 was spent on this equipment, leaving funds carried forward at 31 August 2025 of £359.