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Charity registration number: 1O088445
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BAMFORD PRE-SCHOOL PLAYGROUP TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
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Bamford Pre-School Playgroup scl Si pi pune npn np me iS i Contentscl A ai etai calcd
Page Trustees’ Report i--3 Independent Examiner's Report 4 Statement of Financial Activities 5 Statement of Financial Position 6 Notes to the Financial Statements 7-10
Trustees’ Samford Pre-School Playgroup . Report For The Year Ended 31 August 2025 poe tees sane ee The trustees present their report and the financial statements for the year ended 31 August 2025, Objectives and Activities Aims and Objectives To enhance the development and education of children brimarily under statutory school age by encouraging parents to theprovideagesforof the 2 and needs5 years, af their children through community greups. The organisation runs a pre-school for children between Public Benefit Therunning trusteesa charityhave(PB2j', considered the Charity Commision's guidance on public benefit, including the guidance ‘public benefit: The trustees cenfirn that thay have complied with the requirements of Section 17 of the Chatities Act 2011 to have due regard to the Charity Commission's guidance on public benefit. Achievements and Performance Main Achievements We continue to provide, as we have since 2003, pre-school education for 2,3 and 4 year-old children in Bamford (a Village in the Hope Valley in Derbyshire) and the surrounding area. We have close links to the village primary school, ensuring that children in our care are "school-ready" when they leave us and making the transition as srnooth as possible, We are very fortunate to have a highly conscientious, capable and caring staff, who go above and beyond to create a fun and nurturing environment to help little ones learn through play and develop their social skills, creativity and confidence, Qur belief in our outdoor based curriculum and the wonderful Oppertunities it presents to our children means we are committed to. maintaining our brilliant staff tearm, We have already seen that our wages bill represents around 80% of our expenditure as the pre-school ensures a high staff to child ratio in order to offer our outdoor, play-based curriculum. As a result, any rise in the minimum wage has a greater impact en our budget, We welcome any increase in wages which rewards the hard work and dedication of our staff, but fundingwould argue that the Early Years National Funding rate needs to continue to increase proportionally to help cover the shortfall. activitiesChildren numbersin the foreseeablehave beenfuture.fairly steady throughout the year, We are still hoping to expand our existing forest school We continue te receive very positive feedback from parents, carers and the primary school as well as fram committee members, staff and stakeholders, We are delighted that Ofsted have rated our pre-school as GOOD, We are incredibly grateful for all the support and fundraising throughout the year and would like to thank everyone whe has contributed to aur wonderful pre-school. Reference and Administrative Detaiis Trustees S Rooney - Chair M Sharratt ~ Trustee fappointed 25/09/2025) N Wilkinson - Trustee A Whalley ~ Trustee K Wilkinson-Cross - Trustee P Orr - Trustee H Scott - Trustee Charity Nuniber 1088445 Principal Address = Methodist Pre-School Playgroup Taggs Knoll
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Bamford Pre-School Playgroup Trustees’ Report (continued) For The Year Ended 31 August 2025
Bamford Hope Valley $33 DAY
independent Examiner
Johnston Faster Lirnited
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Samford Pre-School Playgroup ForTrustees’ Report (continued) The Year Ended 31 August 2025
ee
The trustees’ report was approved by the board of trustees and signed on its behalf by: S Rooney rete Trustee 23/11/2025
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Bamford Pre-School Playgroup independent Examiner's Report to the Trustees of Bamford Pre-School Playgroup For The Year Ended 31 August 2025
i report to the trustees on my examination of the accounts of Bamford Pre-School Playgroun (the Trust) for the year ended 34 August 2025,
Responsibilities and Basis of Report
As the charity 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").
Trapart in respect of my examination of the Trust's accounts carried out under section 145 of the 20.11 Act and in carrying out my examination, | have followed the applicable Directions given by the Charity Commission under section 145(5){b) of the Act,
Independent Examiner's Statement
Ihave completed my examination, § confirm that no material matters have come ta my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts de net comply with the applicable requirements concerning the farrni and contents of accounts set out in the Charities (Accounts and Reports} Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which ts not a matter considered as part of an independent examination,
L fave 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 te enable a proper understanding of the accounts to be reached.
Johnston Foster Limited
13/11/2025
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Bamford Pre-School Playgroup Statement of Financial Activities For The Year Ended 31 August 2025 ren rp
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|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Unrestricted|
|funds|funds|
|Notes|£|£E|
|INCOME AND|ENDOWMENTS|FROM:|
|Charitable|activities|3|54,717|49,686|
|Other|trading|activities|4|1,920|8,026|
|56,637|57,712|
|EXPENDITURE|ON:|
|Charitable|activities|6|(69,149)|(57,420)|
|NET|(EXPENDITURE) /INCOME|(12,512)|292|
|NET MOVEMENT|IN|FUNDS|(12,512)|292|
|RECONCILIATION|OF|FUNDS:|
|Total|funds|brought|forward|34,137|33,845|
|TOTAL FUNDS CARRIED FORWARD|i6|21,625|34,137|
|Se ——————S|
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The notes an pages 7 te 10 form part of these financial statements.
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Bamford Pre-School Playgroup Statement of Financial Position PSeea As At 31 August 2025 ee ee
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| funds | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible Assets | ii | 1,583 | 1,316 |
| 1,683 | 1,316 | ||
| CURRENT ASSETS. | |||
| Stocks | 12 | - | 40 |
| Debtors | 413 | 2,473 | 548 |
| Cash at bank and in hand | 18,630 | 34,031 | |
| 20,803 | 34,619 | ||
| Creditors: Amounts Falling Due Within QneYear | 14 | (861) | (1,798) |
| NETCURRENTASSETS (LIABILITIES) | 19,942 | 32,821 | |
| TOTAL ASSETS LESSCURRENT LIABILITIES | 21,625 | 34,137 | |
| NETASSETS | 21,625 | 34,137 | |
| FUNDS OF THE CHARITY | |||
| Unrestricted Funds | 21,625 | 34,137 | |
| TOTAL FUNDS | is | 21,625 | 34,137 |
| Seeee | ee | ||
| On behalf of the board | |||
| Sea H Scott |
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| Trustee | |||
| 13/11/2025 |
The notes on pages 7 to 10 form part of these financial statements,
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Bamford Pre-School Playgroup Notes to the Financial Statements edemeemmmenrnnenemneneeenemeFor Th e eere Y e rear Ended 31 August 2025ree
i. General Information Bamford Pre-School Playgraup is an unincorporated charity registered with the Charity Commission, registered charity number 1088445, The principal address is Methodist Pre«School Playgroup, Taggs Knoll, Bamford, Hope Valley, $33 GAY. 2. Accounting Policies 2.1, Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP {FRS 162) “Accounting and Reporting byCharities: Statement of Recornmended Practica applicable to charities preparing. their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 january 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011, The charity is a Public Benefit Entity as defined by FRS 102. 2.2. Tangible Fixed Assets and Depreciation Tangible fixed assets aré measured at cost tess accurnulated depreciation and any accumulated impairment losses, Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Plant & Machinery 20% Straight Line Computer Equipment 33% Straight Line 2.3. Stocks and Work in Progress Stacks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportian of fixed and variable overheads. Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs ag contract activity progresses, At the end of each reperting period stocks are asséssed for impairment, If an item of stock is impaired, the identified stack is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities, Where a reversal of the impairment is required the impairment charge is reversed, up to. the original impairrnent loss, and is recognised as a credit in the statement of financial activities, 2.4, Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid Investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risl of change in value, and bank overdrafts, 3. Income from Charitable Activities
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| £ | £ | ||
| Prescheal | 54,717 | 49,686 | |
| ——— | |||
| 4, | Income from OtherTrading Activities | ||
| 2025 | 2024 | ||
| Unrestricted | Unrestricted | ||
| furtds | funds | ||
| & | € | ||
| Incomefromothertradingactivities | 1,920 | 8,026 |
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Bamford Pre-School Playgroup Notes to the Financial Statements (continued) en nee enn iinetFor The Year Ended 31 Augustrtememmemmneesnamaemameraniietininicammemaeninananeeritin 2025
| 5, | NetIncome/(Expenditure) | ||
|---|---|---|---|
| The | nat (expenditure)/income is stated after charging/(crediting): | ||
| 2025 | 2024 | ||
| £ | F 3 | ||
| Depreciation oftangible fixed assets - owned | 1,737 | 234 | |
| 6, | Analysis of Expenditure | ||
| 2025 | |||
| Support | |||
| costs | |||
| (see note 7) | |||
| £ | |||
| Fre schoal | 69,149 | ||
| 2024 | |||
| Support | |||
| costs | |||
| (see note 7) | |||
| £ | |||
| Pre school | 57,420 | ||
| 7, | Support Costs | ||
| 2025 | |||
| Pre school | |||
| £& | |||
| Employee costs | 56,843 | ||
| Pramises expenses | 7,593 | ||
| General administration | 2,976 | ||
| Deoreciation | 1,737 | ||
| 69,149 | |||
| 2024 | |||
| Pre school | |||
| £ | |||
| Employee costs | 47,479 | ||
| Premises expenses | 5,773 | ||
| General administration | 3,937 | ||
| Depreciation | 2351 | ||
| 57,420 |
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¥ %
Notes Bamford Pre-School Playgroup to the Financial Statements (continued) For The Year Ended 31 August 2025 ee LL CO CL TEEN EYES hyn Annet
8. Independent Examiner's Remuneration
| 8. Independent Examiner'sExaminer's Remuneration | ||
|---|---|---|
| 2025 | 2024 | |
| & | £ | |
| Independent exarnination of the financial statements | 390 | 390 |
| Other assurance services | . | - |
| Tax advisory services | * | * |
| Cther financial services | - | - |
| 390 390 Sot |
ee | |
| 9, Staff Costs |
||
| Staff costs were as follows: | ||
| 2025 | 2024 | |
| & | = | |
| Wages and salarias Other pension costs |
55,782 893 |
45,168 699 |
| 56,875 | 465,867 |
No employees received employee benefits (excluding employer pension costs) for the reporting period af mare than £60,000, 10, Average Number of Employees Average number of employees employees during the year was: 6 (2024:.4) ll, Yanaible Assets
Average number of employees employees during the year was: 6 (2024:.4)
| ll, Yanaible Assets |
|||
|---|---|---|---|
| Plant& Machinery |
Computer Equipment |
Total | |
| & | E | E | |
| Cost | |||
| As at 1 September 2024 | 7,666 | 204 | 7,870 |
| Additions | 2,104 | - | 2,104 |
| As at 341 August2025 | 9,770 | 204 | 9,974 |
| [SSSe | SeSooo | Sooo | |
| Depreciation | |||
| As at 1 September 2024 | 6,418 | 136 | 6,554 |
| Provided during the period | 1,669 | 68 | 1,737 |
| As at 31 August 2025 | 8,087 | 204 | 8,291 |
| Net Book Vatue | |||
| Ags at 31 August2025 | 1,683 | - | 1,683 |
| As at 1 September 2024 | 1,248 | §8 | 1,316 |
| 12, Stocks |
|||
| 2025 | 2024 | ||
| E | £ | ||
| Stock | - | 40 | |
| a | —————————— |
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Bamford Pre-School Playgroup Notes to the Financial Statements (continued) enact pt ttForattnneeimnnnacnmammmnemmmm The Year Ended 31 Augustnana besontinmam 2025 insemination
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|---|---|---|---|---|---|---|---|
|13,|Debtors|
|2025|2024|
|Fs|&|
|Due|within|one|year|
|Other debtors|2,173|548|
|i4,|Creditors:|Amounts|Falling|Due|Within|One|Year|
|2025|2024|
|&é|£|
|Other creditors|471|490|
|Accruals|and|deferred|income|396|1,308|
|861|1,798|
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15, Pension Commitments
The charity operates a defined contribution pension scherne. The assats of the scheme are held separately from those of the charity in an independently adrninistered fund. During the year the charge to the statement of financial activities in respect of defined contribution. schemes was £893 (2024: £699).
At the statement of financial position date contributions of ENIL were due to the fund and are included in creditors.
16, Movement in Funds
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|---|---|---|---|---|---|---|
|As|ati|
|September|As|at 34|
|2024|Income|Expenditure|August|2025|
|£|£|£|£|
|Unrestricted|funds|
|General:|
|General|unrestricted|fund|34,137|56,037|(69,149)|21,625|
|Total|funds|34,137|56,637|(69,149)|21,625|
|As|at i|
|September|As|at 31|
|2023|Income|Expenditure|August|2024|
|&|£|£|£|
|Unrestricted|funds|
|General:|
|General|unrestricted|fund|33,845|57,712|(57,420)|34,137|
|Total|funds|33,845|7,712|(57,420)|34,137|
|——————————— SS|O——————— ———————————|
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- Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or 4 related entity during the current or previous year,
No trustee expenses have been incurred,
18 Related Party Disclesures
There have been no related party transactions in the reporting period that require disclosure,
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