Charity Number:
1102054
THE MOORE HALL PLAYSCHOOL LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 August 2025
Charity Registered Number: 1102054
Company Number: 04492844
These accounts have been Prepared by:-
38 Bridge Street Andover SP10 1BW T: 01264 324103 E: info@oaktreebm.co.uk www.oaktreebm.co.uk
Charity Number:
4492844
THE MOORE HALL PLAYSCHOOL LTD REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Contents
| Page | |
|---|---|
| Legal and Administartive Information | 1 |
| Report of the Trustees and Directors | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes | 6 to 8 |
THE MOORE HALL PLAYSCHOOL LTD
LEGAL AND ADMINISTRATIVE INFORMATION
INCORPORATED
in England and Wales on 23 July 2002
NUMBER
DIRECTORS AND TRUSTEES
Charity: 1102054 Company: 4492844 Dawn Olivia Brown Kayley Williams Carol Norman Freya Kookaburra Wood
REGISTERED OFFICE
BANKERS
ACCOUNTANTS
Harris Hall Church Close Andover Hampshire SP10 1DP Santander 33 High Street Andover Hampshire SP10 1LT Oaktree Accountants Ltd 38 Bridge St Andover Hampshire SP10 1BW
1
THE MOORE HALL PLAYSCHOOL LTD
The Trustees, who are also Directors of the chairty for the purposes of the Companies Act 2006, present their report with with the financial statements of the charity for the year ended 31 August 2025. The Trustees have adopted the provisions of the Charities FRSSE SORP (effective January 2015)
Object of the charity, principal activities and organisation of our work
The Charity is constituted as a company Limited by Guarantee and is therefore governed by a memorandum and articles of association.
The charity’s objects are to enhance the development and education of children through community groups and by: -
a) 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, means or ability.
-
b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs.
-
c) Instigating and adhering to and furthering the aims and objectives of the Pre-School Learning Alliance.
Transactions and Financial Position
The Statement of Financial Activities shows net loss for the year of £4,092.47 and the reserves stand at £53,450.65 The reserves cover the business current outstanding bills and within the next 12 month period will cease to trade. No further funding or fees are expected to be received by the charity.
Reserves
The presesnt levels of reserves in the charity cover the short term bills. Any remaining funds will be gifted to a charity with similar aims to them which the committee will review.
Directors and Trustees
The following have served as directors and trustees in the period from 1 september 2024 to the date of this report.
Dawn Olivia Brown Kayley Williams Carol Norman Freya Kookaburra Wood
Recruitment and appointment of new directors and trustees
The existing directors and trustees discuss possible new appointments throughout the year, and generally seek to make those appointments from parents who have expressed a willingness to be involved in running the playschool
Risk Management
The Playschool actively reviews the major risks that it faces and believes that maintaining reserves at the current levels, combined with an annual review of the controls over key financial systems, will provide sufficien resources in the advent of adverse conditions. Other operational and business risks have been examined and the trustees confirm they have established systems in place to mitigate the significant risks.
Independent Examiners
A resolution to reappoint Oaktree Accountants Ltd as independent examiners to the charity will be put at the next AGM.
Approval
Kayley Williams
THE MOORE HALL PLAYSCHOOL LTD INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE MOORE HALL PLAYSCHOOL LTD
FOR THE YEAR ENDED 31 AUGUST 2025
I report on the accounts of the Trust for the year ended 31 August 2025 which are set out on pages 4 to 8.
Respective Responsibilities of Trustee and Examiner
The charity's trustees (who are aslo the directors for the purposes of company law) are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it is our responsibility to:
-
examine the accounts (under section 145 of the 2011 Act);
-
to follow the procedures laid down in the general Directions given by the Charity Comission under section 145 (5)(b) of the 2011 Act
-
to state whether particular matters have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true nad fair view and the report is limited to those matters set out in the statement below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention
(1) which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not ben met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
A Miles MAAT 11/08/2026 Oaktree Accountants Ltd 38 Bridge St Andover Hampshire SP10 1BW
3
THE MOORE HALL PLAYSCHOOL LTD
FINANCIAL STATEMENTS (INCORPORATING AND INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2025
Activities relating to the work of the Charity:
| Activities relating to the work of the Charity: | ||||||
|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||
| Unrestricted | Restricted | |||||
| Notes | Funds | Funds | Total Funds | Total Funds | ||
| Incoming Resources | £ | £ | £ | £ | ||
| Incoming Resources from generated funds: | ||||||
| Voluntary income | ||||||
| Donations and grants | ||||||
| Activities for generating funds: | ||||||
| Fundraising | 1182 | 1182 | 2098 | |||
| Investment income | 181 | 36 | ||||
| Incoming Resources from charitable activities: | ||||||
| Fees | 164403 | 164403 | 163803 | |||
| Grants | 2 | 4164 | 4164 | 3142 | ||
| TOTAL INCOME | 1363 | 168567 | 169931 | 169079 | ||
| Resources Expended | ||||||
| Costs of generating funds | ||||||
| Costs of generating voluntary income | ||||||
| Fundraising: | ||||||
| Cost of goods sold and other costs | 3 | 5724 | 5724 | 4244 | ||
| 0 | 0 | |||||
| Charitable activities | 3 | 166124 | 166124 | 123734 | ||
| 0 | 0 | |||||
| Governance costs | 3 | 2174 | 2174 | 1982 | ||
| 7899 | 166124 | 174023 | 129960 | |||
| NET MOVEMENT IN FUNDS | -6535 | 2443 | -4092 | 39119 |
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
4
THE MOORE HALL PLAYSCHOOL LTD
BALANCE SHEET AS AT 31 AUGUST 2025
| Notes Fixed Assets Tangible Assets Current Assets Stock Prepayments and accrued income Other Debtors Cash at bank and in hand Creditors Amounts due within one year Net Current Assets Net Assets Funds Unrestricted funds Restricted funds |
2025 2024 Unrestricted Funds Restricted Funds Total Funds Total Funds £ £ £ £ 7348 7348 6974.62 0 0 0 10 0 0 0 0 0 0 0 85 55720 18859 74579 51898 |
2025 2024 Unrestricted Funds Restricted Funds Total Funds Total Funds £ £ £ £ 7348 7348 6974.62 0 0 0 10 0 0 0 0 0 0 0 85 55720 18859 74579 51898 |
|---|---|---|
| 55720 18859 74579 51993 28476 0 28476 1331 27244 18859 46103 51754 |
||
| 27244 26207 53451 57637 |
||
| 27244 -25344 26207 82888 |
||
| 53450 57543 |
The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31st August 2025.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31st 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 Section 386 and 387 of the Companies Act 2006.
b) Preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus of 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 special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective January 2015)
The financial statements were approved by the Board of Trustees on 07/08/2026 and were signed on its behalf by
Kayley Williams
……………………………………………….
11/08/2026
Kayley Williams Chairperson/Trustee
5
THE MOORE HALL PLAYSCHOOL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
1. ACCOUNTING POLICIES
The accounts have been prepared under the historical cost convention and in accordance wih the Financial Reporting Standard for Smaller Entities (effective January 2015), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Basis of accounting
The financial statements have been prepared on the historical cost basis.
Income recognition
Income is included on receipt. Funding from Hampshire County Council is used for running the company.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calaculated to write off the cost less estimated residual value of each asset over its expected useful life as follows:
Property Improvements 0% straight line basis Furniture and equipment 18% reducing balance basis Computer equipment 18% straight line basis
Cash flow statement
The company qualifies as a small entity under the terms of section 477 of the Companies Act 2006. As a consequence it is exempt from the requirement to publish a cashflow statement.
Stock
The stock of items for re-sale is included at the lower of cost or net realisable value.
2. Grants
| 2. Grants | |
|---|---|
| Hampshire County Council Nursery Milk Scheme |
2025 2024 £ £ 142257 148371 0 0 |
| 142257 148371 |
6
THE MOORE HALL PLAYSCHOOL LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
| 3. Charitable Expenditure | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Fundraising: Cost of goods sold and other costs | ||
| Items for re-sale | 607.01 | 1182.32 |
| Photographs | 0 | 69.56 |
| Equipment Purchases | 3536.77 | 2236 |
| Sundry expenses | 1580.7 | 756 |
| Charitable activities | ||
| Wages | 152228.78 | 109275 |
| Pension costs | 2142.42 | 1875 |
| Gift cards | 0 | 100 |
| Consumables | 1636.36 | 902 |
| Rent | 1283.48 | 8260 |
| Telephone and internet | 650.45 | 683 |
| Travel/ parking | 352.01 | 0 |
| Insurance | 1366.54 | 416 |
| Office costs | 1041.12 | 1682 |
| Depreciation | 375.14 | 271 |
| Cleaning | 1873.26 | 952 |
| Training | 2043.27 | 378 |
| Repairs and Maintenance | 965.6 | 0 |
| Sundry expenses | 165.99 | 32 |
| Governance costs | ||
| DBS checks | 62 | 110 |
| Ofsted costs | 50 | 50 |
| ICO | 47 | 35 |
| Accountancy and payroll | 2015.2 | 1787 |
| 174023 | 131052 |
4. Taxation
The Company is a registered charity. A registered Charity's income is exempt from taxtaion under S505 taxes Act 1998. The company is not registered for VAT.
5. Tangible Fixed Assets
| COST At 1 September 2024 Additions At 31 August 2025 DEPRECIATION At 1 September 2024 Charge for year At 31 August 2025 NET BOOK VALUE At 31 August 2025 At 31 August 2024 |
Property Improvements Furniture & Equipment Computer Equipment Total £ £ £ £ 9503 8775 4214 22492 748 748 |
|---|---|
| 9503 8775 4962 23240 |
|
| 3624 8237 3656 15517 118 257 118 |
|
| 3624 8355 3913 15892 |
|
| 5879 420 1049 7348 |
|
| 5879 538 558 6975 |
7
THE MOORE HALL PLAYSCHOOL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. Stock
Items for re-sale
| 2025 | 2024 |
|---|---|
| £ | £ |
| 0 | 10 |
| 7. Creditors: amounts falling due within one Trade creditors Deposits Paye Wages payable Pensions payable Accruals |
year 0 136 0 675 1533 -1999 25009 0 928 424 1005 1005 |
|---|---|
| 28476 240 |
8. Unrestricted funds
| 8. Unrestricted funds | |
|---|---|
| Brought forward Net movement in funds Carried forward |
2025 2024 £ £ -25344 -21252 -6535 -4092 |
| -31879 -25344 |
9. Restricted funds
| 9. Restricted funds | |
|---|---|
| Brought forward Net movement in funds Carried forward |
2025 2024 £ £ 82887 40841 2443 42046 |
| 85330 82887 |
|
| 53451 57543 |