Ms S Farnworth Woodford Pre-school Playgroup Memorial Hall 209 High Road London E18 2PA
Our Ref: SUDTH/WOO006
Date: 18 May 2026
Dear
Woodford Pre-school Playgroup
I have pleasure in enclosing your accounts for the year ended 31 August 2025, as previously discussed and agreed with you.
Would you please electronically sign the financial statements on pages 3 and 6 and the abridged on page 3 where indicated, then return them to me as soon as possible.
I will upload my firm’s invoice for your kind attention in due course.
Yours sincerely
Suda Ratnam
REGISTERED COMPANY NUMBER: 04705742 (England and Wales) REGISTERED CHARITY NUMBER: 1099791
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
FOR
WOODFORD PRE-SCHOOL PLAYGROUP
Raffingers Holdings Limited Chartered Accountants 19-20 Bourne Court Southend Road Woodford Green Essex IG8 8HD
WOODFORD PRE-SCHOOL PLAYGROUP
CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 August 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 12 |
| Detailed Statement of Financial Activities | 13 |
WOODFORD PRE-SCHOOL PLAYGROUP
REPORT OF THE TRUSTEES
for the year ended 31 August 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The principal objective of the charity is 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 and training courses, together with the right of the parent to take responsibility for and become involved in the activities of such groups, ensuring that they 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.
-
Instigating and adhering to and furthering the aims and objectives of the pre-school learning alliance.
Public benefit
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aim and objectives and in planning the charity's future activities. The aims of the charity for the public benefit are detailed in the 'Objectives and Activities' section of this report.
Grants
Children over the age of three are funded by government grants. Fees are charged for children under three and are reviewed by the directors on a regular basis. Fees are kept to a minimum whilst ensuring that quality childcare is provided.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The charity provides pre-school education for two and a half to five year olds. The playgroup leader along with assistants work in the setting and the management is done by a voluntary committee of parents.
We operate a daily parent rota to help involve parents with their child's early education, also enabling provision of help with the session in order to keep costs to a minimum. We also hold a successful weekly baby and toddler group which is viewed as a 'social lifeline' for many parents/carers.
In planning our activities for the year, we kept in mind the Charity Commission's guidance on public benefit at our committee meetings.
We serve the local community and have a fully inclusive policy with children attending from a range of social, economic and ethnic backgrounds. This helps to strengthen community ties. Our work enables families to learn together and prepares children to start school life. Children benefit socially, personally and academically from attending the pre-school.
It benefits parents and carers by offering an affordable alternative to private childcare and nurseries and creates links and goodwill in the community.
Fundraising activities
We have held a variety of fundraising events throughout the year.
Page 1
WOODFORD PRE-SCHOOL PLAYGROUP
REPORT OF THE TRUSTEES
for the year ended 31 August 2025
FINANCIAL REVIEW
Reserves policy
The trustees have established the level of free reserves (that is those funds that are freely available) that the charity ought to have. Reserves are needed to bridge the funding gap between spending on activities and receiving resources through voluntary donations. The trustees consider that the ideal level of reserves as at 31 August 2024 would be six months of resources expended which equates to £45,000 (2024: £42,000).
The actual reserves as at 31 August 2025 after excluding fixed assets and restricted fund were £85,327 (2024: £71,780).
The trustees review the level of reserves regularly in order to ensure that there are sufficient reserves to provide to financial stability and flexibility.
Incoming resources have increased by £2,624 from £101,711 in 2024 to £104,335 and resources expended have increased by £5,891 from £84,897 in 2024 to £90,788. This has resulted in net surplus of £13,547 for the year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is operated under the rules of its Memorandum and Articles of Association dated 20th March 2003. It is a company limited by guarantee and therefore has no share capital
Recruitment and appointment of new trustees
New Trustees are appointed due to their interest in the work of charity and their recognised experience in specific fields which will further support the work of Woodford Pre-school Playgroup.Trustees can retire when they wish as they do not serve under a fixed term of tenure.
Organisational structure
Trustees meet formally at least four times per annum to manage the affairs of the charity and to receive updates on the charity's financial affairs.
Induction and training of new trustees
New trustees are given a full induction by the Trustee.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04705742 (England and Wales)
Registered Charity number
1099791
Registered office
Memorial Hall 209 High Road London E18 2PA
Trustees
Ms A R Bicott Chair person (resigned 16.9.25) Ms N Z Ramjan Secretary (resigned 16.9.25) Ms A L Skelton Treasurer (resigned 16.9.25) Miss J Kelly (appointed 16.9.25) Ms M Aderaye (appointed 16.9.25) Mrs C M Lam (appointed 16.9.25)
Page 2
WOODFORD PRE-SCHOOL PLAYGROUP
REPORT OF THE TRUSTEES
for the year ended 31 August 2025
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner
Mr Thurairatnam Sudarshan Raffingers Holdings Limited Chartered Accountants 19-20 Bourne Court Southend Road Woodford Green Essex IG8 8HD
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 14 May 2026 and signed on its behalf by:
Ms M Aderaye - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WOODFORD PRE-SCHOOL PLAYGROUP
Independent examiner's report to the trustees of Woodford Pre-school Playgroup ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Mr Thurairatnam Sudarshan
Raffingers Holdings Limited Chartered Accountants 19-20 Bourne Court Southend Road Woodford Green Essex IG8 8HD
14 May 2026
Page 4
WOODFORD PRE-SCHOOL PLAYGROUP
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 August 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 84,298 Charitable activities Educational programmes, incentives and initiatives 17,733 Other trading activities 3 1,150 Investment income 4 1,154 Total 104,335 EXPENDITURE ON Charitable activities 5 Educational programmes, incentives and initiatives 90,788 NET INCOME 13,547 RECONCILIATION OF FUNDS Total funds brought forward 71,780 TOTAL FUNDS CARRIED FORWARD 85,327 |
2024 Total funds £ 67,860 31,841 890 1,120 |
|---|---|
| 101,711 | |
| 84,897 | |
| 16,814 54,966 |
|
| 71,780 |
CONTINUING OPERATIONS
All amounts relate to continuing activities. The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes form part of these financial statements
Page 5
WOODFORD PRE-SCHOOL PLAYGROUP
BALANCE SHEET
31 August 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 10 144 CURRENT ASSETS Debtors 11 3,639 Cash at bank and in hand 86,409 90,048 CREDITORS Amounts falling due within one year 12 (4,865) NET CURRENT ASSETS 85,183 TOTAL ASSETS LESS CURRENT LIABILITIES 85,327 NET ASSETS 85,327 FUNDS 13 Unrestricted funds 85,327 TOTAL FUNDS 85,327 |
2024 Total funds £ 192 4,299 71,640 75,939 (4,351) 71,588 71,780 71,780 71,780 71,780 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 14 May 2026 and were signed on its behalf by:
Ms M Aderaye - Trustee
The notes form part of these financial statements
Page 6
WOODFORD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Going concern
The trustees, having made appropriate enquiries, consider that adequate resources exists for the charity to continue in operational existence for the foreseeable future and that, therefore, it is appropriate to adopt going concern basis in preparing the financial statements as at and for the period ended 31 August 2025. The trustees have made this assessment in respect to a period of one year from the date of approval of these accounts.
The trustees have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet the liabilities as they fall due.
Debtors
Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to be present value of the future cash receipt where such discounting is material.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Charitable activities
Charitable activities comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
Governance costs comprise those costs associated with meeting the constitutional and strategic requirements of the charity and the audit fees and costs linked to the strategic management of the charity
Allocation and apportionment of costs
Overhead and support costs relating to charitable activities have been apportioned based on staff time.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on reducing balance Computer equipment - 25% on reducing balance
continued...
Page 7
WOODFORD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2025
1. ACCOUNTING POLICIES - continued
Taxation
The company is considered to pass the tests set out in Sch. 6, para. 1 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Pt. 11, Ch. 3 of the Corporation Tax Act 2010 or s. 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Cash at bank and in hand
Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits.
Donated goods, facilities and services, including volunteers
Donated goods, facilities and services, including volunteers are included at the value to the charity where this can be quantified.
The contribution of the general volunteers has not been included in the accounts as they were not significant and it was impractical for their contribution to be measured reliably for accounting purposes.
Creditors and provisions
Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provision are recognised at the moment the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payments where such discounting is material.
Government grants
Government grants, including non-monetary grants shall not be recognised until there is reasonable assurance that:
(a) the entity will comply with the conditions attaching to them; and (b) the grants will be received.
2. DONATIONS AND LEGACIES
| Donations Government grants |
2025 £ - 84,298 84,298 |
2024 £ 500 67,360 |
|---|---|---|
| 67,860 |
continued...
Page 8
WOODFORD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 August 2025
| 3. OTHER TRADING ACTIVITIES Fundraising events 4. INVESTMENT INCOME Deposit account interest 5. CHARITABLE ACTIVITIES COSTS Educational programmes, incentives and initiatives 6. SUPPORT COSTS Educational programmes, incentives and initiatives 7. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets |
2025 2024 £ £ 1,150 890 2025 2024 £ £ 1,154 1,120 Support Direct costs (see Costs note 6) Totals £ £ £ 82,769 8,019 90,788 Governance costs £ 8,019 2025 2024 £ £ 48 70 |
|---|---|
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
continued...
Page 9
WOODFORD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 August 2025
9. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2025 Charitable - No employees received emoluments in excess of £60,000. 10. TANGIBLE FIXED ASSETS Plant and Computer machinery equipment £ £ COST At 1 September 2024 and 31 August 2025 6,395 299 DEPRECIATION At 1 September 2024 6,371 131 Charge for year 6 42 At 31 August 2025 6,377 173 NET BOOK VALUE At 31 August 2025 18 126 At 31 August 2024 24 168 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ Trade debtors 1,535 Social security and other taxes 2,104 3,639 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ Trade creditors 270 Pension payable 185 Accruals and deferred income 4,410 4,865 |
2024 8 Totals £ 6,694 6,502 48 6,550 144 192 2024 £ 3,411 888 4,299 2024 £ 30 151 4,170 4,351 |
2024 8 Totals £ 6,694 6,502 48 6,550 144 192 2024 £ 3,411 888 4,299 2024 £ 30 151 4,170 4,351 |
|---|---|---|
| 6,502 48 |
||
| 6,550 | ||
| 144 | ||
| 192 | ||
| 2024 £ 3,411 888 |
||
| 4,299 | ||
| 2024 £ 30 151 4,170 |
||
| 4,351 |
continued...
Page 10
WOODFORD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 August 2025
13. MOVEMENT IN FUNDS
| At 1.9.24 £ Unrestricted funds General fund 71,780 TOTAL FUNDS 71,780 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 104,335 TOTAL FUNDS 104,335 Comparatives for movement in funds At 1.9.23 £ Unrestricted funds General fund 54,966 TOTAL FUNDS 54,966 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 101,711 TOTAL FUNDS 101,711 |
Net movement At in funds 31.8.25 £ £ 13,547 85,327 13,547 85,327 Resources Movement expended in funds £ £ (90,788) 13,547 (90,788) 13,547 Net movement At in funds 31.8.24 £ £ 16,814 71,780 16,814 71,780 Resources Movement expended in funds £ £ (84,897) 16,814 (84,897) 16,814 |
Net movement At in funds 31.8.25 £ £ 13,547 85,327 13,547 85,327 Resources Movement expended in funds £ £ (90,788) 13,547 (90,788) 13,547 Net movement At in funds 31.8.24 £ £ 16,814 71,780 16,814 71,780 Resources Movement expended in funds £ £ (84,897) 16,814 (84,897) 16,814 |
|---|---|---|
| 16,814 |
continued...
Page 11
WOODFORD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 August 2025
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
15. INDEPENDENT EXAMINERS FEES
The Independent Examiners fees for the period were £2,160 (2024: £2,160).
Page 12
WOODFORD PRE-SCHOOL PLAYGROUP
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 August 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Government grants Other trading activities Fundraising events Investment income Deposit account interest Charitable activities Fees Total incoming resources EXPENDITURE Charitable activities Purchases Wages Insurance Telephone Postage and stationary Staff training Repairs and renewals Sundry Rent and room hire Computer expenses Plant and machinery Computer equipment Support costs Management Advertising Governance costs Accountancy and legal fees Total resources expended Net income |
2025 £ - 84,298 84,298 1,150 1,154 17,733 104,335 1,214 70,030 640 711 355 310 19 250 7,996 1,196 6 42 82,769 - 8,019 90,788 13,547 |
2024 £ 500 67,360 |
|---|---|---|
| 67,860 890 1,120 31,841 |
||
| 101,711 1,516 65,725 607 618 246 200 31 250 7,898 277 14 56 |
||
| 77,438 46 7,413 |
||
| 84,897 | ||
| 16,814 |
This page does not form part of the statutory financial statements
Page 13
REGISTERED COMPANY NUMBER: 04705742 (England and Wales) REGISTERED CHARITY NUMBER: 1099791
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
FOR
WOODFORD PRE-SCHOOL PLAYGROUP
Raffingers Holdings Limited Chartered Accountants 19-20 Bourne Court Southend Road Woodford Green Essex IG8 8HD
WOODFORD PRE-SCHOOL PLAYGROUP
CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 12 |
WOODFORD PRE-SCHOOL PLAYGROUP (REGISTERED NUMBER: 04705742)
REPORT OF THE TRUSTEES
for the year ended 31 August 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The principal objective of the charity is 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 and training courses, together with the right of the parent to take responsibility for and become involved in the activities of such groups, ensuring that they 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.
-
Instigating and adhering to and furthering the aims and objectives of the pre-school learning alliance.
Public benefit
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aim and objectives and in planning the charity's future activities. The aims of the charity for the public benefit are detailed in the 'Objectives and Activities' section of this report.
Grants
Children over the age of three are funded by government grants. Fees are charged for children under three and are reviewed by the directors on a regular basis. Fees are kept to a minimum whilst ensuring that quality childcare is provided.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The charity provides pre-school education for two and a half to five year olds. The playgroup leader along with assistants work in the setting and the management is done by a voluntary committee of parents.
We operate a daily parent rota to help involve parents with their child's early education, also enabling provision of help with the session in order to keep costs to a minimum. We also hold a successful weekly baby and toddler group which is viewed as a 'social lifeline' for many parents/carers.
In planning our activities for the year, we kept in mind the Charity Commission's guidance on public benefit at our committee meetings.
We serve the local community and have a fully inclusive policy with children attending from a range of social, economic and ethnic backgrounds. This helps to strengthen community ties. Our work enables families to learn together and prepares children to start school life. Children benefit socially, personally and academically from attending the pre-school.
It benefits parents and carers by offering an affordable alternative to private childcare and nurseries and creates links and goodwill in the community.
Fundraising activities
We have held a variety of fundraising events throughout the year.
Page 1
WOODFORD PRE-SCHOOL PLAYGROUP (REGISTERED NUMBER: 04705742)
REPORT OF THE TRUSTEES
for the year ended 31 August 2025
FINANCIAL REVIEW
Reserves policy
The trustees have established the level of free reserves (that is those funds that are freely available) that the charity ought to have. Reserves are needed to bridge the funding gap between spending on activities and receiving resources through voluntary donations. The trustees consider that the ideal level of reserves as at 31 August 2024 would be six months of resources expended which equates to £45,000 (2024: £42,000).
The actual reserves as at 31 August 2025 after excluding fixed assets and restricted fund were £85,327 (2024: £71,780).
The trustees review the level of reserves regularly in order to ensure that there are sufficient reserves to provide to financial stability and flexibility.
Incoming resources have increased by £2,624 from £101,711 in 2024 to £104,335 and resources expended have increased by £5,891 from £84,897 in 2024 to £90,788. This has resulted in net surplus of £13,547 for the year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is operated under the rules of its Memorandum and Articles of Association dated 20th March 2003. It is a company limited by guarantee and therefore has no share capital
Recruitment and appointment of new trustees
New Trustees are appointed due to their interest in the work of charity and their recognised experience in specific fields which will further support the work of Woodford Pre-school Playgroup.Trustees can retire when they wish as they do not serve under a fixed term of tenure.
Organisational structure
Trustees meet formally at least four times per annum to manage the affairs of the charity and to receive updates on the charity's financial affairs.
Induction and training of new trustees
New trustees are given a full induction by the Trustee.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number 04705742 (England and Wales)
Registered Charity number 1099791
Registered office Memorial Hall 209 High Road London E18 2PA
Trustees
Ms A R Bicott Chair person (resigned 16.9.25) Ms N Z Ramjan Secretary (resigned 16.9.25) Ms A L Skelton Treasurer (resigned 16.9.25) Miss J Kelly (appointed 16.9.25) Ms M Aderaye (appointed 16.9.25) Mrs C M Lam (appointed 16.9.25)
Page 2
WOODFORD PRE-SCHOOL PLAYGROUP (REGISTERED NUMBER: 04705742)
REPORT OF THE TRUSTEES
for the year ended 31 August 2025
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Mr Thurairatnam Sudarshan Raffingers Holdings Limited Chartered Accountants 19-20 Bourne Court Southend Road Woodford Green Essex IG8 8HD
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 14 May 2026 and signed on its behalf by:
Ms M Aderaye - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WOODFORD PRE-SCHOOL PLAYGROUP
Independent examiner's report to the trustees of Woodford Pre-school Playgroup ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Mr Thurairatnam Sudarshan
Raffingers Holdings Limited Chartered Accountants 19-20 Bourne Court Southend Road Woodford Green Essex IG8 8HD
14 May 2026
Page 4
WOODFORD PRE-SCHOOL PLAYGROUP
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 August 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 84,298 Charitable activities Educational programmes, incentives and initiatives 17,733 Other trading activities 3 1,150 Investment income 4 1,154 Total 104,335 EXPENDITURE ON Charitable activities 5 Educational programmes, incentives and initiatives 90,788 NET INCOME 13,547 RECONCILIATION OF FUNDS Total funds brought forward 71,780 TOTAL FUNDS CARRIED FORWARD 85,327 |
2024 Total funds £ 67,860 31,841 890 1,120 |
|---|---|
| 101,711 | |
| 84,897 | |
| 16,814 54,966 |
|
| 71,780 |
CONTINUING OPERATIONS
All amounts relate to continuing activities. The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes form part of these financial statements
Page 5
WOODFORD PRE-SCHOOL PLAYGROUP (REGISTERED NUMBER: 04705742)
BALANCE SHEET
31 August 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 10 144 CURRENT ASSETS Debtors 11 3,639 Cash at bank and in hand 86,409 90,048 CREDITORS Amounts falling due within one year 12 (4,865) NET CURRENT ASSETS 85,183 TOTAL ASSETS LESS CURRENT LIABILITIES 85,327 NET ASSETS 85,327 FUNDS 13 Unrestricted funds 85,327 TOTAL FUNDS 85,327 |
2024 Total funds £ 192 4,299 71,640 75,939 (4,351) 71,588 71,780 71,780 71,780 71,780 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 14 May 2026 and were signed on its behalf by:
Ms M Aderaye - Trustee
The notes form part of these financial statements
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WOODFORD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Going concern
The trustees, having made appropriate enquiries, consider that adequate resources exists for the charity to continue in operational existence for the foreseeable future and that, therefore, it is appropriate to adopt going concern basis in preparing the financial statements as at and for the period ended 31 August 2025. The trustees have made this assessment in respect to a period of one year from the date of approval of these accounts.
The trustees have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet the liabilities as they fall due.
Debtors
Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to be present value of the future cash receipt where such discounting is material.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Charitable activities
Charitable activities comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
Governance costs comprise those costs associated with meeting the constitutional and strategic requirements of the charity and the audit fees and costs linked to the strategic management of the charity
Allocation and apportionment of costs
Overhead and support costs relating to charitable activities have been apportioned based on staff time.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on reducing balance Computer equipment - 25% on reducing balance
continued...
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WOODFORD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2025
1. ACCOUNTING POLICIES - continued
Taxation
The company is considered to pass the tests set out in Sch. 6, para. 1 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Pt. 11, Ch. 3 of the Corporation Tax Act 2010 or s. 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Cash at bank and in hand
Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits.
Donated goods, facilities and services, including volunteers
Donated goods, facilities and services, including volunteers are included at the value to the charity where this can be quantified.
The contribution of the general volunteers has not been included in the accounts as they were not significant and it was impractical for their contribution to be measured reliably for accounting purposes.
Creditors and provisions
Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provision are recognised at the moment the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payments where such discounting is material.
Government grants
Government grants, including non-monetary grants shall not be recognised until there is reasonable assurance that:
(a) the entity will comply with the conditions attaching to them; and
(b) the grants will be received.
2. DONATIONS AND LEGACIES
| DONATIONS AND LEGACIES | ||
|---|---|---|
| Donations Government grants |
2025 £ - 84,298 84,298 |
2024 £ 500 67,360 |
| 67,860 |
continued...
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WOODFORD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2025
| 3. OTHER TRADING ACTIVITIES Fundraising events 4. INVESTMENT INCOME Deposit account interest 5. CHARITABLE ACTIVITIES COSTS Educational programmes, incentives and initiatives 6. SUPPORT COSTS Educational programmes, incentives and initiatives 7. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets |
2025 2024 £ £ 1,150 890 2025 2024 £ £ 1,154 1,120 Support Direct costs (see Costs note 6) Totals £ £ £ 82,769 8,019 90,788 Governance costs £ 8,019 2025 2024 £ £ 48 70 |
|---|---|
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
continued...
Page 9
WOODFORD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 August 2025
9. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2025 Charitable - No employees received emoluments in excess of £60,000. 10. TANGIBLE FIXED ASSETS Plant and Computer machinery equipment £ £ COST At 1 September 2024 and 31 August 2025 6,395 299 DEPRECIATION At 1 September 2024 6,371 131 Charge for year 6 42 At 31 August 2025 6,377 173 NET BOOK VALUE At 31 August 2025 18 126 At 31 August 2024 24 168 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ Trade debtors 1,535 Social security and other taxes 2,104 3,639 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ Trade creditors 270 Pension payable 185 Accruals and deferred income 4,410 4,865 |
2024 8 Totals £ 6,694 6,502 48 6,550 144 192 2024 £ 3,411 888 4,299 2024 £ 30 151 4,170 4,351 |
2024 8 Totals £ 6,694 6,502 48 6,550 144 192 2024 £ 3,411 888 4,299 2024 £ 30 151 4,170 4,351 |
|---|---|---|
| 6,502 48 |
||
| 6,550 | ||
| 144 | ||
| 192 | ||
| 2024 £ 3,411 888 |
||
| 4,299 | ||
| 2024 £ 30 151 4,170 |
||
| 4,351 |
continued...
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WOODFORD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 August 2025
13. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | ||
|---|---|---|
| At 1.9.24 £ Unrestricted funds General fund 71,780 TOTAL FUNDS 71,780 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 104,335 TOTAL FUNDS 104,335 Comparatives for movement in funds At 1.9.23 £ Unrestricted funds General fund 54,966 TOTAL FUNDS 54,966 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 101,711 TOTAL FUNDS 101,711 |
Net movement At in funds 31.8.25 £ £ 13,547 85,327 13,547 85,327 Resources Movement expended in funds £ £ (90,788) 13,547 (90,788) 13,547 Net movement At in funds 31.8.24 £ £ 16,814 71,780 16,814 71,780 Resources Movement expended in funds £ £ (84,897) 16,814 (84,897) 16,814 |
|
| 16,814 |
continued...
Page 11
WOODFORD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 August 2025
- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
- INDEPENDENT EXAMINERS FEES
The Independent Examiners fees for the period were £2,160 (2024: £2,160).
Page 12
Woodford Pre-school Playgroup
Raffingers Holdings Limited Woodford Pre-school Playgroup Chartered Accountants Memorial Hall 19 - 20 Bourne Court 209 High Road Southend Road London Woodford Green E18 2PA Essex IG8 8HD England
14 May 2026
Dear Sirs,
We confirm to the best of our knowledge and belief, and having made appropriate enquiries of the employees and trustees of the charity, the following representations given to you in connection with your preparation of the charity's financial statements for the year ended 31 August 2025.
GENERAL
-
We have fulifilled our responsibilities as trustees for preparing accounts in accordance with the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102 which give a true and fair view of the state of the charity’s affairs as at 31 August 2025 and of its surplus for the year then ended. We confirm that all the accounting records have been made available to you and all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management and trustees' meetings, have been made available to you.
-
All income, expenditure, assets and liabilities have been completely and accurately recorded in the accounts and the accounting records. We acknowledge that you are not bound to enquire into such matters. In particular, we confirm that the figures for income and gross assets are not understated and that the charity is therefore entitled to the audit exemptions available to certain small charities.
ACCOUNTING ESTIMATES
- We can confirm that the methods, data and significant assumptions used by us in making accounting estimates,and their related disclosures, are appropriate to achieve recognition, measurement, and disclosure that is reasonable in the context of the applicable financial reporting framework.
LOANS AND ARRANGEMENTS
- We confirm that the charity has not granted any advances or credits to, or made guarantees on behalf of, the trustees other than those disclosed in the financial statements.
LEGAL CLAIMS
- There are no legal claims pending against the charity.
LAWS AND REGULATIONS
- We confirm that we have disclosed to you all instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.
Woodford Pre-school Playgroup, incorporated in England and Wales Registered Office Address: Memorial Hall, 209 High Road, London E18 2PA England Company Number: 04705742
RELATED PARTIES
- We confirm that there have been no significant transactions with related parties other than those detailed in the financial statements and we are not aware of any such matters required to be disclosed in the financial statements. The disclosures given in the financial statements regarding control of the charity are complete and accurate.
SUBSEQUENT EVENTS
- We confirm there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts.
GOING CONCERN
- We confirm that We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more then adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements.
Yours faithfully
Signed on behalf of the trustees
14 May 2026
Woodford Pre-school Playgroup, incorporated in England and Wales Registered Office Address: Memorial Hall, 209 High Road, London E18 2PA England Company Number: 04705742