2025-08-31-accounts

Charity Registration Number 1100330

Company Registration number 04884359

SANDCASTLES PRE-SCHOOL PLAYGROUP

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR YEAR ENDING 31 AUGUST 2025

Doc ID: 66393686e77ed73430ddec1248ce87b80ec2a839

SANDCASTLES PRE-SCHOOL PLAYGROUP

CONTENTS

Trustees report	Page 1 – 3
Statements of Trustees responsibility	Page 4
Statement of financial activities	Page 5
Balance sheet	Page 6-7
Notes to financial statements	Page 8 – 11

Doc ID: 66393686e77ed73430ddec1248ce87b80ec2a839

SANDCASTLES PRE-SCHOOL PLAYGROUP

TRUSTEES REPORT

FOR THE YEAR ENDING 31 AUGUST 2025

The trustees present their annual report and financial statements for the year ending 31 August 2025.

The financial statements have been set out in accordance with the accounting policies set out in note 1 to the financial statements.

OBJECTIVES AND ACTIVITIES

The objectives of the charity are:

• 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

• Offering appropriate play, education and care facilities and training courses, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion or means of 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 aim of the pre-school alliance

The Trustees have paid due regard to guidance issued by the Charity Commission on public benefit when reviewing the charity’s aims and objectives and in planning future activities. In particular the Trustees consider how planned activities will contribute to those aims and objectives.

ACHIEVEMENTS AND PERFORMANCE

Sandcastles Report for September 2024 to August 2025.

In September 2024, there was a good start to the year, having twenty children on role. Nineteen of those had funding. Also in September, Kayleigh handed in her notice. There was a £100.00 Anonymous donation.

October 25[th] was closed due to all staff attending in house training and in the same month, Kayleigh left with Sophie taking on the role as our Deputy.

In December, Amanda left and Sophie took on the role as our SENCO.

Bags for school raised £40, due to the price weight which went down to 20p a kilo (usually 50p).

Along with our two Christmas hampers and the raffle the setting raised £211. One of the raffles was donated by a company that we buy our ink from.

1

Doc ID: 66393686e77ed73430ddec1248ce87b80ec2a839

In March there was the Easter fun day which parents attended, and we held our Easter egg raffle raising £184. In July, Bags for school raised £38.50.

Interviews were held for 2 jobs starting in September. Emma accepted the role and Sam took on an apprenticeship role with the setting. Connor School fete raised £197. Plus, a donation from a parent of £30.

In July, the end of term party was held at Penzance Gymnastic club.

FINANCIAL REVIEW

The results for the year are shown in the statement of financial activities and show a net profit of £6,354 (loss of £7,507 in 2024) together with the reserves brought forward give a total reserves figure at the year-end of £54,402 (£48,280 in 2024).

RESERVES POLICY

The Trustees aim to hold reserves in funds at an adequate level to support the charity’s current and future activities.

INVESTMENT POLICY

The Trustees have considered the most appropriate policy for investing funds and that the current arrangement with short term bank deposits meets the requirement to generate a reasonable return on capital whilst maintaining access to funds for operational purposes.

RISK MANAGEMENT

The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. The contribution made by volunteers to the charity are immeasurable as they not only run the committee but also help with fundraising and community activities.

PLANS FOR THE FUTURE

The charity plans to continue the activities outlined above in the forthcoming years and at the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing these financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Sandcastles pre-school playgroup is a company limited by guarantee governed by its Memorandum and Articles of Association. It became a registered charity on 27 October 2003. In the event that the charitable company is wound up the members agree to contribute an amount not more than £1 to the assets of the charitable company.

2

Doc ID: 66393686e77ed73430ddec1248ce87b80ec2a839

SANDCASTLES PRE-SCHOOL PLAYGROUP

LIST OF TRUSTEES

FOR THE YEAR ENDING 31 AUGUST 2025

TRUSTEES The Trustees are also the Directors for the purpose of company law;

A Allen K Burden L Rescorla J Marrion C Mcleish R Wilson

RECRUITMENT AND INDUCTION OF TRUSTEES

Subject to approval of the members, the Trustees may appoint a person who is willing to act to be a Trustee. Potential Trustees meet the Trustees and senior management prior to the proposal as a Trustee. Once appointed, Trustees undertake an induction into the working of the charitable company including observing operational activity, discussion with staff and reading information such as financial statements and other evaluation documents.

The trustees are legally responsible for the overall control and management of the charity and the Nursery Manager is responsible for the day to day management and administration of the charity and reports to the Trustees.

3

Doc ID: 66393686e77ed73430ddec1248ce87b80ec2a839

SANDCASTLES PRE-SCHOOL PLAYGROUP

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDING 31 AUGUST 2025

Company law 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 including the income and expenditure of the charitable company for that year.

In preparing these financial statements the Trustees are required to;

• Select suitable financial statements and then apply them consistently

• Observe the methods and principals in charity SORP

• Make judgments and estimates that are reasonable and prudent

• State whether applicable UK accounting standards have been followed

• Prepare the financial statements on the going concern basis

The Trustees are responsible for keeping adequate 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 Companies Act 2006. They are also responsible for safe guarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

4

Doc ID: 66393686e77ed73430ddec1248ce87b80ec2a839

SANDCASTLES PRE-SCHOOL PLAYGROUP

STATEMENT OF FINANCIAL ACTIVITES

FOR THE YEAR ENDING 31 AUGUST 2025

Income from	2025		2024	Note
Interest Income	£186		-	2
FundraisingIncome	£616		£607
Charitable Activities	£102,957		£89,279	3
Other Income	-		-
Total Income	£103,759		£89,886
Expenditure on
Charitable Activities	£97,405		£97,393	4
Net Profit/Loss for the Year	£6,354		(£7,507)

The statement of financial activities includes all gains and losses recognised in the year

All income and expenditure derive from continuing activities

The charity has opted to prepare the accounts under Charities SORP (FRS 102) and is exempt from preparing a cash flow statement on the grounds that it is a small charity

5

Doc ID: 66393686e77ed73430ddec1248ce87b80ec2a839

SANDCASTLES PRE-SCHOOL PLAYGROUP

BALANCE SHEET

FOR THE YEAR ENDING 31 AUGUST 2025

			31 Aug 2025		31 Aug 2024
	Current Assets
	Business Account		£32,509		£26,573
	Savings Account		£157		£21.657
	32 DayNotice Savings Account		£21,686
	Ltd Co Account		£50		£50
	Total in the Bank		£54,402		£48,280
	Prepayments		-		-
	Fixed Assets
	Computer Equipment			£550		£8,488
	Depreciation on Computer Equi.			(£11)		(£8,488)
	Fixtures and Fittings			-		£8,577
	Depreciation on Fixtures and Fit.			-		(£8,577)
	CarryingAmount			£539		£0
	Total Assets		£54,941		£48,280
	Current Liabilities
	Accounts Payable		£307		-
	Reserves Brought Forward		£43,998		£43,998
	Net Assets		£10,635		£4,282
	**Current Years Earnings **		£6,354		(£7,507)

The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

6

Doc ID: 66393686e77ed73430ddec1248ce87b80ec2a839

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed on behalf of the charity’s Trustees

Kirsten Burden Print Name Signature Chairman Position 05 / 07 / 2026 Date

7

Doc ID: 66393686e77ed73430ddec1248ce87b80ec2a839

SANDCASTLES PRE-SCHOOL PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDING 31 AUGUST 2025

1. ACCOUNTING POLICIES

These financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Accounting and Reporting by Charities the statement of recommended practice for Charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015. The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in Sterling, which is the functional currency of the charity. Monetary amounts are rounded to the nearest £.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing these financial statements.

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably and it is probable that income will be received.

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery 4 YEARS Fixtures and fittings 4 YEARS

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/expenditure for the year.

The company being a registered charity is exempt from corporation tax.

8

Doc ID: 66393686e77ed73430ddec1248ce87b80ec2a839

2. DONATIONS AND LEGACIES

Donations and grants Fundraising 3. CHARITABLE ACTIVITIES £ Funded Fees Charitable activities 2025 97,157 Charitable activities 2024 82,130 4. EXPENDITURE ON CHARITABLE ACTIVITIES Staff costs Depreciation Rent Consumables Play Materials Play Activities Refreshments Cleaning and Waste Disposal Equipment Lease Repairs and Renewals Insurance IT Software Payroll and Bookkeeping Fees Postage Professional Fees Staff Training/clothing Stationary Telephone & Internet Governance Costs Miscellaneous Total unrestricted funds Yr ending 31 Aug 2025 Total unrestricted funds Yr ending 31 Aug 2024

£ £ 2025 2024 - - 616 607 £ £ Nursery Fees Total 5,800 102,957 7,149 89,279 £ £ 2025 2024 75,884 78,081 11 - 6,426 6,154 297 688 715 1,225 1,757 1,160 917 1,023 501 298 558 560 3,359 691 542 940 307 139 2,280 2,280 9 3 204 179 492 1,033 1,476 910 29 157 250 250 1,391 1,620 97,405 97,393

9

Doc ID: 66393686e77ed73430ddec1248ce87b80ec2a839

5. SUPPORT COSTS AND GOVERNANCE Operating lease charges Independent examiner fees	2025 £ 2024 £ 485 485 250 250
	735 735

6. TRUSTEES

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity. No Trustee expenses have been incurred.

7. RELATED PARTY TRANSACTIONS

Remuneration of key management personnel 8. EMPLOYEES The Average number of employees during the year was Employment costs Pension costs 9. TANGIBLE FIXED ASSETS Computer Equipment £ Cost At 1 September 2024 - Additions 550 At 31 August 2025 550 Depreciation At 1 September 2024 - Depreciation charge 11 At 31 August 2025 11 Carrying Amount At 31 August 2025 539 At 31 August 2024 -	£ 2025 28,192 2025 4 £ 74,476 1,408 75,884 Fixtures and Fittings £ - - - - - - - -		£ 2024 26,021 2024 6 £ 76,922 1,159
			78,081 Total £ - 550
			- 11
			11
			539
			-

10

Doc ID: 66393686e77ed73430ddec1248ce87b80ec2a839

10. OTHER CREDITORS FALLING DUE WITHIN ONE YEAR

	2025	£	2024	£
Other creditors		0		0

11. OPERATING LEASE COMMITMENTS

At the reporting end date the charity had outstanding commitments for future minimum	At the reporting end date the charity had outstanding commitments for future minimum
lease payments under non-cancellable leases, which fall due as follows:
2025 £	2024 £
Within one year 485	437
Between 2 and 5 years 826	1,311

11

Doc ID: 66393686e77ed73430ddec1248ce87b80ec2a839

Audit trail

Sign

Sandcastles - Final annual report 24.25 Signed Title Sandcastles - Fin... 24.25 Signed.pdf File name Document ID 66393686e77ed73430ddec1248ce87b80ec2a839 Audit trail date format MM / DD / YYYY Status Signed

05 / 07 / 2026 Sent for signature to Kirsten Burden 08:29:08 UTC ([e-mail]) by [e-mail] acting on behalf of [e-mail] IP: 109.157.51.144 05 / 07 / 2026 Viewed by Kirsten Burden ([e-mail]) 14:54:38 UTC IP: 86.159.123.240 05 / 07 / 2026 Signed by Kirsten Burden ([e-mail]) 14:56:17 UTC IP: 86.159.123.240 05 / 07 / 2026 The document has been completed. 14:56:17 UTC

Sign

Powered by