Company reglstratlon number 4264135 (England and Wales) Charlty reglstratlon numbèr 1102975 (England and Wales) BEIGHTON BIZZY BEE PLAYGROUPS LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Charity Commission 0 8 JUN 2026 Received BEIGHTON BIZZY BEE PLAYGROUPS LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Tru$tees Rachel Clemitshaw Phllip Stevens Carly Sweet Helen Wilklns Sarah Braddon Amy Hobson£(x)pèr Amy Sulley Joshua Tattersall (Appointed 8 July 20251 (Appointed 13 May 20251 S•nior management Phillp Stevens Chaiiman Country of inCo￿oratION United Klngdom IEngland and Walgs} 4264135 Charity registratlon Englan(J and WaFes 1102975 Registered offi¢e Beighlon Bizzy B88 F8mily Chlldcaro Centre Off School Road 86i9hlon Sheffield S20 1EG Audltor BK Plus Audlt Limited Cannon House Rutiand Road Sheffleld South Yorkshire S3 BDP Accountants BK Plus Audll Limited Gannon House Rulland Road Sheffi8ld South Yorkshlre S3 8DP Bankers HSBC Bank plc 10 Peaks Mount Sheffield S20 7PH BEIGHTON BIZZY BEE PLAYGROUPS LIMITED CONTENTS Page Trustees, report Stslement of Trustees, responslbllltles Indapandanl audlto¢$ rgPQrt statement of ffinancial activities Balhnce sh991 Statement of cash flows 10 Notes lo the financial statements 11-20 BEIGHTON BIZZY BEE PLAYGROUPS LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORD FOR THE YEAR ENDED 31 AUGUST 2025 Tho TnJsle&s present their report and accounts for the year ended 31 August 2025. Th8 accounts havg bgon prapared In accordanee wlth the accounllng polldes set out in note 1 to the accounts 8nd comply with th8 Charity's Articles of Assoclatlon, the Companles Aet 2006 and"Accounling and Reporting by Ch8rit188.' Stat8m8rit of Recommended Pracllce applScable to charitios preparing their accounts in acwrdance with the Financial Reporting Standard applicable in th8 UK and Republic of Ireland {FRS 1021" las amended for accounting periods ¢ommenclng trom 1 January 20161 Objectives and aGtlvit5es The chaiivs objects are lo enhance the development and 8ducation of ehlldren of oi below statutory school agè ': in the Beighton and immedlately surroundlng areas of the City of Sheffield by encouraging parents to understand ' and provlde for the needs of thelr chlldren through oommunity groups and by.. providing a nurturlng environment offerfng appropriate play and educallonal facilitles for childran.. working together with parents, providing education and training and in taking responsibility for and lo become involved in th8 opportunities for all childi&n r8gardles8 ol racè, r811gion. means. or abilily., encouiaging the study of local children and their families and promollng publle interest In and recognition of Gu¢h needs in the k)cal area., and instlgatlng. adherlng to and futherlng the alms of the pre-school Igarnlng alllance. The Tnjslees have paid due regard lo guidance is8ued by the Charfty Comm¢ssion on public benefit in deciding what aetiviues the Chartty should undertake. The charity values the contribution provid8d by thè trusttses of the tharity who all volunl88r kn8ir servlces. A¢hlevements and performance Thè charfty ha5 continued to have a steady flow of boo￿ng8 with around 180 chlldren atlendlng Belqhton Blzzy 888s, which means the numbers have returned lo prg-pandèmlc lèvels. The last OFSTED Inspeetlon was In Novernber 2022 when Ihg nurs8ry was awaid8d th8 Outeome of GOOD. Minimal fundraising takes pla¢a 818pbelal év8ntg. Thls Is on a purely voluntary basss with no unduè pressure belng placed on indlvlduals nor unreasonable Intruslon on an individual's priva￿. Financial r¢vlew It 18 the policy of the ¢harity that unrestricted funds whlch hav& not bèèn dèslgnaled for a spedfic use should be mainlalnsd at 8 lev91 gqulvalant lo be￿￿en three and Six month's expenditur8. Th8 trust88s Consider thal reserves at this 18V81 wlll ensure that, in the event of a significant drop in funding, they will be able lo continue the chaiity's cuirenl aclfvltles while consideration Is given lo ways in which addlJona5 funds may b9 ralsed. The trustees have assessed the major ri3ks lo whlch the charSty Is exposed. and are satisfied Ihat systèms ar8 In place lo mitigate exposuwe lo the major rlsks. The charfty alms to Increase our numbers through adv8rt18ing plac•s and commitb'ng to our goal of piovlding floxlbl6, affordable child￿re that m88ts the needs of our communlty. BEIGHTON BIZZY BEE PLAYGROUPS LIMITED TRUSTEES. REPORT (CONTINUED){INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 Structure. governance and management The Charity is a company limited by guarantee. The Truslegs. who ar8 also the dlrectors for the purpos8 of company law, and who served during the year were: stacey Thomas harlotte Lax Laura Lambort Rachel Clemitshaw Sarah Wwne Phlllp Stevens C8rfy Sw88t Helen Wilknns Sarah Braddon Amy Hobson-CoDP8r Amy Sulley Joshua Tallersall H Abboll-cragg IRe81gned 26 January 20261 {Resigned 27 March 20251 (Resigned 22 January 20251 {Resigned 23 January 20261 (Appointed 8 July 20251 IAppoint8d 13 May 20251 (Appointed 13 May 2025 and resigned 1 October 20251 Potential twstees a￿ IdenUfled by nursery staff and trustees and are invi18d lo attend a me81ing wherè they are shown a prosentalion abgut Ihg rolg of tho Irustge. given details of re5pon51bllliles and see a meeting conducted. If the pol&ntial trust88 IS th8n int8r8Sted in b8comlng part of the trustee team they are required to submit peisonal statement about Ihgmsélves, Ih8lr sk1118 and thg r8asons they would bè a benèflcial member of the trusiee team. Existing trust888 r8view these statements and vot& them In. The new truslees are Ihen required to complete the official p8P8rwork, (x)mplete 8 DBS check ancl are offlcially voted in at tho AGM. None of the Trustee$ hès any beneficial interest in the company. All of the Tru8lees are mèmbers of the Company and guarant6a to contribute £1 In the event of a winding up. A board of trustees whickn meets iwic8 durfng ea¢h 8csd8mie tèm admlnlsters the charity. The trustees have appointed a manager who is responsible for the day to day operations of the charity. The pay and ramunèratlon of tho charity's key manag8menl p9r￿nn&1 Is dgtormlned by the trustees based upon Ihg ?rnploy8eS' gXP8ri8nce and pay structures operating generally in the charity s8Ctor. Under the memorandum and èrtlcles of assoclation the charlly has the power lo make any inv8Stm8nt whSch the Irust8eS S88 fit. Disabled persons Applications for employrn8nt by disab18d pèrsons 8r8 always fully considered, bearlng In mlnd the aplltudes of th8 applicant concerned. In the ev&nt of members of staff becoming disabled, every effort is mad8 to •nsure that their employment wlhln the Charity contlnues and that the approprlate tralning is arranged. 11 Is th8 pollry of the Charfty thst the training. career d8volopment and promouon of disabled pgrsons should, as far as Possib￿, be id8nlical to that of other employees. Employee involvement The Charrty's pollcy Is lo consult and discuss with employe8S, through unions. staff coundls and at meetlngs. matters Ilkely to afleet employees, interests. Inforrnalion of mattels of CDnc8rn to employees Is glvèn through Information bulletins and reports which seek to achieve a common awareness on the part of 811 employ8&s ol thè flnanelal and ￿noMiC factors affectSng the group's performance. BEIGHTON BIZZY BEE PLAYGROUPS LIMITED TRUSTEES. REPORT (CONTINUEDIIINCLUDING DIRECTORS. REPORT) . FOR THE YEAR ENDED 31 AUGUST 2025 Auditor In a¢¢oidance w¢th the company's articles, a re501ution proposing that 8K PlusAudlt Limlted be reappolnted as 8udttor of the Company will be put at a General Meetlng. Disclosure of information to auditor Each ofthe Trust&es has cenfirmed th21 there is no inforrnation of which they are swa￿ which is relevant to the 8udit. but ofwhich tho audit¢r is unaware. They have further confimied that they have tsken appioprlate st*p$ to identlty such relevant information and to establish thatthe audttor is aware of such inlormation. The Tiustees, ￿ptyrt w8$ approved by the Board of Trustee5. A/Z- Phlllp Stevens Tmstee Datert.. 26 Kqay 2r>26 BEIGHTON BIZZY BEE PLAYGROUPS LIMITED STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2025 ompany law reqltiws the Trustees lo prepa￿ accounts for tsach finan¢lal year whlch give 8 Iwe and fair wew of the chaiilable company's Stalg of affairs 8t Ihg end of the ygar and of its inwme and gxpgnditttro for that pèrS0d. In pieparlng th058 8crxJunts. th8 Tru5t88S 818 r8qulr8d to: selo¢t 8ult8blo ac¢oun15ng poll¢le$ and then apply them ¢onslstenUy'. - makejudgements and estimates that are rea80nable and prudent., - State whether appllcable accounting Standards have been follow8d, subject to any mat81ial dgpartuies disclosed and explained in the accounts-, pr&par& thè accounts on the going con￿rn basis unless It is InapprOp￿at& to P￿sum8 that thg company will continue In business. The Twstees are responsible for keeping woper accounting records which disclose with reasonable a¢¢uracy al any time the financ#al position of the charftable company and to 8n8ble th8m to 8n5ure that the accounts comply with the Companies Act 2006. Ihgy are also responsibl8 lor saf8guaiding th8 assets of tha eompany and hèrkc8 for taklng reasonable sleps for the prevention and detection of fra¥Jd and other irregularities. Company18w r8quir8S th8 Tnjstees to P18par8 finanelal stat&monts for &ach flnancAal year which give a tnFe and falr view of the stale of affairs of the Charity and of the Incomlng r&soure£s and applieAtSon of resources, indudlng thè income and expenditure, gf the charitabl? company for that year. In prgparing these financial statements. the TrLJStees Ère requlred lo.. 8818d suitsble accounting policies and th8n apply thèm conslslenlly.. observe the m81hods and principles in the Ch8ritles SORP.. fTi8ke judgemenis and 6stlmates that are reasonabla and prudent., stsle wheth8r applicabl8 UK Accountlng Standards have been folh)wed, subject lo any matorfal departures disclosed and explalned in tho financial statements., and prepar8 th8 financial statemgnts on ihe golng concem basis unless 5115 inappropriatè to presLtme that the Charity 11 eontSnue Sn operation. The Trustee5 are responsible for keeping adequate accounting Tecords that dlsclose wlth reasonable accuracy at any lime the flnancl81 posltSon of the Charlty and anabl8 them to ensure that the financial statements comply wilh the Companies Act 2006. They aT8 also rasponslblè for saf&guarding the assets of the Charity and h8nc8 foT taki'ng rèason8b18 stèps for thè pravanlion and detection of fraud and olheT Irregularitlas. BEIGHTON BIZZY BEE PLAYGROUPS LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BEIGHTON BIZZY BEE PLAYGROUPS LIMITED Opinion We have audited th8 financial statement8 of Beighlon Bizzy Bee Playgroups Limited (the 'Charity) for tho year ended 31 August 2025 which comprise the statement of financial aeuvitiès. the balance sheat, the slalernont of cash flows and notes to the linanclal Statements. induding significant accounting policie5. The financial reportlng frarnework that has b8en applied In Ihelr preparatlon is applicable law and Unlted KSngdom Accounting Siandards. Indudlng Flnaneial R6POrtlng Standard 102 Th& Fln8ncial Reportlng Standard applloabl8 In Ihg UK and RgPUbl￿ of Ireland Iunited Kingdom GenerallyAccepted Aecountlng Pracdeal. In our opinion, the financial statements.. giv8 a true and falr view of ihe slate of the charltable companls affaSrs as al 31 August 2025 and of its incomlng resources and appllcatlon of resources, Indudlng Its Income and expenditure. for the year then onded-, have been properfy prepared in accordance with United Kingdom Generally Acc&pled Accotsnllng Practlce,. and have bggn pfgpared In accordance wlth the rgqulrgments ofthe CompanlesAcl 2006. Ba¥18 for gplnlon Wa condueted our aud￿ In aeeordance vAth Inlemational Standards on Auditing IUKI IISAS IUKII and applicable law. Our rosponslbllltles under thosè standards are further descrSbed in tha Audilorfs responsibilifyes for the audit th8 financial statements S8Ction of our report. We are ind8pand8nt of th8 Charity In accordance with the 8thical requlremtrnls that art relevant lo our audfjt of the financial statements In the UK, Including the FRC'S Elhlcal standard, and we have fulfilled our other ethical responslbilities In accordance with these requiromenls. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Conclusions relating to golng Concern In auditlng tha flnanclal slatemonts. we hav6 concluded thal the Trustees, use of the golng concern basi8 of acthunting in the pieparation of the financial statements is approprfate. Based on the work we have perfomied, we have not td8ntified any mat8ri81 uncertaintie5 relatlng to events or conditions that, indlvldually OT coll¢clSvely, may ¢a818ignificant doubt on the Charfly's ability to continue as a golng eoncem for a perlod of al16asl twelve months from when the financial statements are aulhorised for is5Ua. Our responslbllllles and the responslbllltles of the Trusle8s vAth respect to golng concom ¥r& dgscrfbsd In the r8lavant $8CtSons of thls report. Other Informatlon Th8 oth8r Informatii)n (xjmprfsas tha Infom)BUon Included in the annual report oth8r thar) th9 finan¢l&S statements and our audllor's report Ihereon. Th8 Trustaes 8r& r8sponsibl8 for th8 other Information contained within the annual report. Our oplnlon on the financial slalements does not cover the other infomiatlDn and, except lo the Extent othenmlse expllddy stated in our report, we do not expiess any fortn of as$uran¢g conclusion thereon. Our responsibllily is lo read the other information and, in doing so, CDnsid8r wh8th81 the other Infomation is materially neonslstent wlth the ffnanclal statèments or our knowledge obtained In the course of the audit, or otherwi58 appears to b9 rnalgrially misslaled. If we identify such mat6rial Inconslstencl&s or apparent materfal mlsstalements, we ale required to d8termin8 whether this giv8s rise to a materlal mlsstatemtsnt In the financial statements thernselv88. If, ba58d on the work w8 hav8 parformad. wa conclud8 that thero Is a materlal mlssiatement of Ihls other InformalEOn, we are required lo rep)rt that fact. We have nothing lo report in this regard. Opinlons on other matters prescribed by the Companies Act 2006 In our opinlon, based on the work undertaken In the course of our audit.. the infomiation given In the Trustees. report for the flnancial yèar for whlch Ihe flnanclal slalements are prepared, whlch Includes the dlrectors. Teport prepargd for Ihe purposes of company law. 1$ con$i$tanl ￿th the nancial stat8m8nts- and th6 dSreclors' report included wlthin the Trustees, report has been prepared in accordancg w*h 8pplicabl& lsgal requlrements. BEIGHTON BIZZY BEE PLAYGROUPS LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF BEIGHTON BIZZY BEE PLAYGROUPS LIMITED Matters on which we are required to report by exception In the Ilghl of the knowledge and understanding of the Ghaiity and ils environment obtained in tha course of the audll, w8 have not identified material mlsstatements In the dlr*ctor8' report included within the Tru8lees' report. We have nothing to report in respect of the following matters in relation to which the Companles Act 2006 requires us lo report to you If, in our oplnion.. adequate accounting records have not been kept. or returns adequaltr for Csur audll have not bgen rec&lv8d fiorn branch8s not visitgd by us-, or the ffnancial statern&nts ar8 not in agrgem&nl with the accounllng re￿rdS and returns- or certain dlsdosurès of tru5t888' r8mun8ration specrfied by law are not made,. or we have not reeelved all the Informallon and explanations we require for our audit. or the Trustees weie not entiued to prepare the financial slalements in accordance with the small companlas regime and take advantage ol th8 Stnall cornpanies. exemptions In preparfng the Trustees, report and from the requlr8m8nt to prepare a strategic reporL R•$portslbilitie$ gf Tru$tees As explalned more fully In th8 Stat8m8nt of Trustees. responslbilities, the Trustees. who are also the dlreetors of the Charily for the purpose of company law, ai8 r8sponsibl8 for the preparation of the financial statements and for being sattsfied that théy give a true and fair wew, and for such internal control as the Trustees detemilne Is nec8ssary lo enable the prgparalion of financial statements that are free from material misstalomenl, whethor du& lo fraud or error. In preparing the financial slalements, the Trust885 arè responsib18 for assessing Charity's ablSity to continue as a going concern. disclosing, as appllcable. matters rel*ed to golng concein and using the going c(>ncein basis of accounting unless Ihg Trustees eilhgr intend lo IlquKlal8 the charitable company or to (xasg operats"ons. or have no realistlc altematlv¥ but Its do so. AudltoVs responslbilrties for the audit of the financial statements Our objectives are to obtsin reasonable assurance about whether tho financial statements as a whol• aro frèe frorn matsri81 misstalemenl. whether due to fraud or error, and to issue an auditors report that indudèg our opinion. Rgasonable assurance is a high level of assurance bul Is not a guarantee thal an audit conducled in acwdance with ISAS IUKI will always detect a material mi55tat8tn8nt wh8n it 8XlSt5. Misstatements can ari59 from fraud or error and are considered materlal If. indlvldually or in the aggregate, they could reasonably be tsxpected lo infltJen¢e the econotnic decision5 of usgfs taken on basis of these financial statements. Thè extant to which our procedures a18 capable of delectlng Irregularities, induding fraud, is detailed below. A further descrfption of our responsibilities is avallable on the Financlal Repo￿ng Coundl's webslle at: https'.11 www.frc.org.ukJaudltorsresponslbllltles. Thls dos¢rlplion forms part of our auditors TgPQrt. other matters It should be noted that the corresponding figures were not audited as there was no legal requlroment for those figures to ba audltad. USÈ ol our report This report is made solely to the charitable company's members, as a body, in accordan￿ wtth Chapter 3 of Part 16 of the Companies Act 2008. O¢Jr audll work has been undertaken so that we miqht stale lo the charllable cotnpanYB members those mattars we are requirod to stato to them In an audStor's rèport and lor no othar purpos8. To the fullest extent pemiitted by law, we do not accept or assume responslbillty lo anyone other than the charftable company and the charitable company's members as a body, for our audll work, for Ihls report. or for Ihg opinions we have formed. BEIGHTON BIZZY BEE PLAYGROUPS LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMB S OF BEIGHTON BIZZY BEE PLAYGROUPS LIMITED Gran CA ISenÈor Statutory Audltorl For and on behalf of BK Plus Audit Limited, StstutoryAuditor Chartered Certifiéd Accountsnls Cannon House Rutl8nd Road Sheffield South Yorkshire S3 8DP 28 May 2026 BEIGHTON BIZZY BEE PLAYGROUPS LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Unrestricted Restricted nds funds 2025 2025 Total Unrèstrleted Restrlcted funds funds 2024 2024 Total 2025 2024 Notes Income from.. Charitable actlvities Other trading activities Inveslm8r 1.023.065 1,630 7.319 1,023.065 1,630 7,319 852,833 2,368 3.477 852,833 2,368 3.477 fotsl Incom• 1,032,014 1,032,014 858,678 858,678 Charltable activities 1,01Q.507 801 1,020,308 788,617 788,617 Net Ineomellexpenditurel and movement in fund$ 12,507 {8011 11,708 70,061 70,061 Reconciliation of funds: Fund balances al 1 Strplember 2024 411,820 801 412.621 341,759 342,560 Fund b8lan¢¢s at 31 August 2025 424,327 424,327 411,820 801 412,e21 The statement of financial activltles Includes all gains aTKI losses lfjeognlsed In the year. All in￿rn￿ and 8xpgnditur6 derlve from conunulng acliviti8s. BEIGHTON BIZZY BEE PLAYGROUPS LIMITED BALANCE SHEET" ASAT31 AUGUST 2025 2025 2024 FÈxe(l assets l-.._ Tengible assets 10,055 9,706 CuTrent a558ts Debtots Cash at bank in hand 7.703 665,228 7,370 558,804 redltOFS.' amounts falling due wtthln &Kfj." one year k-.<¥ 872,931. 1258.6591 1183,2591 Net current assets 414.272 402,915 Total asset8 le55 current Ilabllttles 424,327 412,621 lftcome lund Restricted fEtnds UTrre$tricled funds 801 411,820 424,327 424,327 412,621 The finaniial statements were approved by the TriJst¢es on 26 May 2028 Phllip Stsvens Trustee Comp8ny regl3tration number 4264135 BEIGHTON BIZZY BEE PLAYGROUPS LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2025 2025 2Q24 Notes Cash ftows from operating a¢tivities Cash gen8raled from operations 21 102,805 126,767 Invesung activitles Purchase of tangib18 fixed assets Inv8Stment Income received 13,7001 7,319 17071 3,477 Net cash generated from investin a￿l¥ltIeS 3,619 2,770 Net cash used in financing activities Net increase in cash and cash equivalents 106.424 129,537 Cash and cash oqulvalenls al beginning of year 558,804 429,267 Cash and cash equivalents at end of year 66S,228 558,804 10- BEIGHTON BIZZY BEE PLAYGROUPS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policles Charity infomiatlon B8ighlon Bvzzy Bee Playg¥oups LSmited 15 a private Company Ilmlled by guarante& incorptsrat¢d in England and Wales. The registered office Is Bèighton Bvzzy Bee Family Childeare Centre, Off School Road. Bel9hton, Sheffield, S20 1 EG. The prfnclpl& activity of Ihg company conunuod lo be the provlslon of childcar8 88rvlces. 1.1 AFcoLtnting conventlon The financial statements have been prepared in accordance with the Charity's Artlcles of Association. the Companles Act 2008. FRS 102 'The Financial Reportlng Standard applicab18 In the UK and ReptJbll¢ of Ireland. I'FRS 102.1 and the Charities SORP 'Accountlng and R8porbng by Charities.. Stslement of R6eomm8nd8d Pracllce applicable to charllies preparfng Ihtrlr accounts in accordance with the Financial R6POrting Standard applicable in the UK and Republic of Ir6land IFRS 1021. leffedve 1 January 20191. The Charity is a Public Benefit Entity as deflnod by FRS 102. The linanaal statements ar8 P18pared in $lerling, which Is tho functional cumncy of tha Charity. Monetary amounts In these financ]al stslements are rounded to the nearest £. Th8 financi81 statements have been prepar6d undgr tha historical $￿eNI¢ condlllon8 by donors as to how they may be used. The purposes and uses of the restrtcted funds are sgt out in th8 not8s lo the accounts. 1A Incoming resources Income is reeognised when the Charfty is legally entitled to il after any performance condillons hav& bean met, tho amounts can bè measured rellably, and11 1$ probable tttal income will b8 rece5ved. Cash donations are recognised on reeelpl. Other donations are recognised once the Charity has been notified of the donation. unless performance cOndi￿OnS requir6 d6ftrrral of the amount. Income tax recoverable In relation to donailons reeelved und8r GiftAid or deeds of covenant is recognised at the time of Ihe donation. Grants re¢eived- If these are subject to pre-condldons for entitF&tllent or by th8 dongr whlch have not been met at the year end they are Included in craditors to be ca¥ried forwgrd. Grants of a reslrfcled nalure, whlch havs. undgr the terms of the reslrfdon, b6en fully èxp8nd8d durfng th8 y8ar of r8celpt, are included as restricted Income. BEIGHTON BIZZY BEE PLAYGROUPS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 AUGUST 2025 A¢rounting policies Icontlnued) 1.5 Resource$ expended Expenditure is recognlsed once th8r8 15 a18gal or conslruclive obligation to transfer 8conomlc benafit lo a thlrd party. It Is probable that a transfer of e¢onomi¢ benefits wll be required in setuement, and the amount of the obllgatlon can be measured rellably. Expendlture Is classlfled by acttvlly. Th8 Costs of eath acuvlty are made up of the lolal of direct costs and sharèd Ix)st$, including support costs involved in undertaking 8ach activity. Diiect costs attdbutabla lo a single activlty are allocated dlrectly to that actlvity. Shared costs which contribute to more than one actwity and support costs which are not attdbulable lo a slngle activity are apportioned between those acUv1tt8s on a basls consistent with th8 US8 of r850urce$. Central staff costs aro allocated on the basis of tSme spent, and depreciatlon charges are allocated on the portlon orthe asset's use. R&sources 8xpend8d ar8 indud8d in the statement ol financ￿1 activities on an accruals basss. 1.6 Tangible fixed a￿et$ Tangible fixed a$sol$ are InStlally measured al cost and subsequently measured at cost or valuation, net of depreciation and any impairment Sossas. Deprgaalion is recognised so as lo wrfte off the cogt or valuation of assèts Ioss Ihèlr residual valua$ over thelr useful lives on the following bases.. Fixlur8s. fittlngs & equlpment 25% reduclng balance The galn or loss arlsing on the dlsposèl of an assÈt Is determlned as the dKference between the sale piix8eds and tho Carrying valug of Ihtr as8eL and 18 recogni8811 in the statsment of financial athvi1188. 1.7 Impairment of fixed assets At each reportlng end dat8, thè Charity reviews the earylng am(xJnts of Its t8nglblè to détermine whether there is any Indication that thos8 assets hav8 suffered an Impairment loss. If any such indicatlon exists, the rgcovgrablg amount of the a$88t 1$ estimated in order to det8rmin8 the 8Xtent of the impairment loss {If any). Recoverable amount is the highe¥ of fair value less costs lo sell and value in use. In ass8ssing value us*. the estimated future cash flows are dlscounted to their present value Ljsing a pre-tax discount rate Ihat reflects current market assessments of th¢ tlm¢ value of mon9y and Ihg rtsks speclfic lo the a$sel for whlch the estimates of future cash flows have not been adjusted. If the recoverabl8 amount of an asset Is 931imaled to be less than ils carrying amount, the carryng amount of the asset is reduced to ils recoverable amount. An impairment loss is recognised immediately in incomel lexpondilure for the year, unless the rolevant asg01 Ss carrled at a revalued amount. in which ca8e the impairment105515 treated as a revaluatlon decrease. R￿gnised Impalrmonl losses aro rov6rsed if. and only If. the reasons for the impalimenl loss have c¢a8ed Its apply. Where an impairment loss subsequently reverses, the carying amount of the asset is increased to tha revlsod estimale of its recoverab16 amount, bul so that the increased carrying amount doos not aXC89d the carrylng amount that would have been determined had no impairment loss been recognised for th& as58t In prfor years. A reversal of an Impairment loss Is recognlsed Immedlately, unless the relevant &ssel is carried In al a revalued amount, in which case the reversal of the impaimient Ios8 is treated as a rgvaluatlon increase. 1.8 Cash and cash equivalents Cash and ca8h equiyalgnls include ￿sh in hand, deposit5 held at call wth bank5, Other 5hort-tem liquld nvestments with original malurfties of three months or less, and bank overdrafts. Bank overdrafts are Shown wlthln borrowlngs In C￿￿ent IlabiliUe8. 12- BEIGHTON BIZZY BEE PLAYGROUPS LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Aeeounting pollcie¥ {Contlnuedl 1.9 Financial instruments The Charfty has elected lo apply the provlslons of Section 11 'Basic Financtal Instruments. and Secllon 12 'Other Flnanclal Instruments Issues, of FRS 102 to all of Its flnanelal Instwments. Financial instrum8nts are r8cognis8d in the Charivs balance sh88t wh8n th8 Charity b8(xM8s party lo the ¢ontractiJal provfsions of the Instrument. Financial ass8ts and Irabiliti'8S 8T8 offset, with th8 n8t amounts pr8S8rit8d in the financial statèmants, when there is a legally enforceable right lo set off the recognised amounts and there is an Inlentlc>n to 8ettle on a net basis or to rgalise th8 8ssel 8nd settl8 the liability simult8n8ousIy. Basle Ilnanclal 8ssots Bas1¢ ftnanci81 ass8ts. whlch Include debtor8 ond ￿$h and bank balances, are inlbally mea8urgd al transaction price includlng Iransacllon costs and are subsequently carried at amort188d cost using the effective interest method unless the arrangement conslitules a flnar+cing transaction. vthere thè transaction is m9asur&d at the present value ol the future recelpts discounted al a market rale of inlerg$1. Financial assets dassifiad as r6C61vabl6 within one year are nol amortised. Basie financlalllabllltl&s Basic financial Ilabilllies, Includbng credllor8 and bank loans aro iniJally recognlsed at transactlon pric& unlass the arrangement constitutes a financing transaction, whèrè the d&bt instrument is measured al the presènt value of the future paynients discounted at a market rale of inl8r8St. Fir¢anaa5 Ilab111fj8s cla55ifled as payable wlthln on6 yaar are not amortlsed. Dèbt Instruments are subsequendy carried al amortised cost, uslng the effective Interest ralo method. Trade creditors are obligations lo pay for goods or services that have beèn ècqulr8d In thè ordinary cour88 01 operations from Suppliers. Amounts payable are classified as cuirent liabilltles 11 payment is due within one year or less. 11 not, they are presented as non-currenl liabili118s. Trade creditors ar& recognlsed inltially al transaction price and subsequently measured at amortlsed cost u81ng the 8ffg¢llvg Intarest method. Dèrteognltlon offlnanclal Ilabilftles Finanaal liabilities are d8recognised when the Charivs ts)ntr8¢tuÈl obllgaléons explre or are discharged or canc8118d. 1.10 Employee benefits The cost ot any unused holiday enliuemenl is recohJnised in the Feriod in which the employee's servlces are recelved. Termination benefrts are recognised immedlately ag an èxpense wh&n the Charity Is demonstrably commltted to temilnatg the omployment of an employeg or to providg tsrTnlnatlon beneflts. 1.11 Retlrement benefits Payments lo defined contribution retirement benefit 3cheme& are charged as an trxpensè as they fall duo. 1.12 Leasing commitments R8ntals payable und8r op8rating18as85. including any16ase Incenllves received, are charged as an exp8ns8 on a 8lraighl lin¢ basis over the term of the relevant lease. 13- BEIGHTON BIZZY BEE PLAYGROUPS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Crft]¢al accountlng e$tlmate5 and Judgements In thè appllcation of th8 Gharfty's accounting policlès. tha Trusloès are raqulrad to make ludg8ments, estlmates and assumptlons abtsut thè cairylng amtsunl of assets and Ilabllllles that are not readlly apparent from other sources. The 6stlmat&s and associated assumpt(ons ara based on hlstorlcal experience and other factOTS that are consid8r8d to b8 r818vant. Actual re8uKs may drff8r from th8S8 88timates. The eslimales and underlying assumptions are reviewed on an ongoing basi5. R8vi510n5 to accounung as￿rnataS are rgcognlsed In thè ￿rI0￿ In whlch tho Èsllmats is ra￿Sad where the revlsion affects only that period, or in the period of the revision and future pgriods whgrg Ihe rovision aff8¢ts both curr&nt and future period8. Charitable actlvltle$ Children's playuroup at)d day Ca￿ feès 2025 Milk rebate Total 2025 7024 202$ Chlldr8n'8 playgroup and daycare fees 1.020,404 2.661 1,023,065 8S2.633 Induded In Fees recelvable were Nursery receipts from Sheffield Cty Council totslling £711,220 (2024 £387.043). Incom• Irom athèr tradlng aetlvltles UnrestrtGted Unrestricted funds fund5 2025 2024 Fundraising events 1.630 Income from investments Unrestricted Unrestricted funds funds 2025 2024 Int8rgst r8c£ivab18 7,319 3,477 14- BEIGHTON BIZZY BEE PLAYGROUPS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Expendlture on Charltable actlvttles Charitablè Charitable activities 2024 202S Direct costs staff costs Depredatlon and Impairment Art & craft, toys and consumables Food & refreshment Nursery support costs Building costs Staff training, uniforms & events L8gal and professional 811,291 3,351 12,343 37,591 10,542 54,756 2,741 350 642,408 3,255 9,799 33.998 10.453 30,013 1,640 331 932,905 731.897 sha￿ of support and govemanee ¢ost5 (see note 71 Governance 87.343 56.720 1,020.308 788.617 Analysis by fund UnrestrfGled funds Rastriet8d funds 1,019,507 788.617 1,020,308 788,617 Support costs Support Governance costs costs 2025 2024 Basi$ of allocatlon Staff costs L￿jaI and professlonal AdminSstratlve support costs 83,698 18,902 4,743 63,698 18,902 4,743 48,394 Allgcated on tlme 3,420 Govemanc8 4.906 Govemanee 87,343 87,343 56.720 Analysed belween Charllable activllle8 87,343 87,343 56,720 Management and admlnlstrallon costs indude audlt and accounts pleparallon fees of £15,180 12024- Independent examlnallon and accounts preparation fees- £3,420) . 15- BEIGHTON BIZZY BEE PLAYGROUPS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Net movement In funds 2025 2024 The nel movement in funds Is stated aft8r chaigingllcredilingl.. Fee8 payable for the audlt of the charlly's flnandal slatemgnts Depre¢iation of owned langlble fixed assets 3,351 3.255 Trustees Non8 of the Trustees any pèrsons conn8Ct8d with them) received any remunerallon durlng U)& year, and expenses were relmbursed. Thè total amount of employee benefits received by kay manag&mant psrsonn81 is £127.395 (2024 £101.6551. 10 Employees hlumber of employees Th& avarag& monthly number of employees durfng the year was.. 2025 Number 2024 Number Operating playgroups Management and administration 28 28 31 Employment costs 2025 2024 Wages and salari95 Social security costs Olh9r p8nsion costs 794.698 64,802 15,489 629,076 49,462 12.264 874.989 690,802 The number of employees whose annual remuneration was £60,000 or more wero.. 2025 Number 2024 Number £60.001 to £70,000 11 Taxation The chaT5ty Is gxempl from taxallon on its actwitles because all Its Income Is applled for chadtable purposes. 16- BEIGHTON BIZZY BEE PLAYGROUPS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 12 Tangible fixed assets Flxture& lfjttings & equlprnent Cost At 1 September 2024 Additions 45,279 3,700 At 31 August 2025 48,979 Depreciation and impairnient M 1 September 2024 Depreciation charged in the year 35,573 3,351 At 31 August 2025 38,924 Carrylng amount At 31 August 2025 10,055 At 31 August 2024 9,706 13 Debtor5 2025 2024 Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 3,734 359 3.610 3,893 2.897 580 7,703 7,370 14 Credltors.. amounts falling due within one year 2025 2024 Notes Deferred Income Other credllors Awuals 15 221,236 5,664 31,759 142.241 5.832 15,186 258.659 163,259 15 Deferred In¢ome 2025 2024 F888 receivable in advance 221.236 142,241 17- BEIGHTON BIZZY BEE PLAYGROUPS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 15 Deferred income Icontinuedl Deferred ineome is included In the flnanclal ststements as follows= 2025 2024 Defgrred Incom8 Is Included within.. Cuffent Ilablllllas 221,236 142.241 Movements in the year.. Deferred income at 1 Sept8mbeT 2024 Released from previous periods Resources deferred in the year 142,241 1142.2411 221,236 91,574 (91,5741 142.241 Deferred Income at 31 August 2025 221,236 142.241 16 Retlrement beneflt schemes 2025 2024 Deflned contrlbutlon schemes Chargè to profit or loss In rèspÈet of dèfinÈd (x)nlrfbut5on gch8m88 15,489 12.264 The Charity operates a defined contribution penS￿n sd)eme for all qualifying employees. The a8Bets of th8 scheme are held separately from those of the Charfty an Indepandgntly administered fund. 17 Restrlcted funds The restricted funds of the charity comprise the unexpended balances of donation8 and grants held on trust $uble¢l to specffji¢ eondotions by donots 88 to how th8y may b8 used. At1 September 2024 Resources At 31 August expended 2025 Gardèn projèct 801 1801) Previous year. At1 September 2023 Resources At 31 August expended 2024 Garden proiocl 801 801 18- 8EIGHTON BIZZY BEE PLAYGROUPS LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 18 Analysls of n*t assets between fynds Unrestri¢ted funds 2025 Restrlcted funds 2025 Total 2025 Fund balances at 31 August 2025 are represented by.. Tangibla ass6ts Curront assotsllllablllU8sI 10,055 414.272 10,065 414,272 424,327 424,327 Unrestrlcted funds 2024 Restrlded funds 2024 Totsl 2024 Fund balances at 31 August 2024 are represented by= Tangible ass8ts Current assatsllliabilltiésl 9.706 402.114 9,706 402.915 801 411,820 801 412,621 19 Operating lease commitments Amounts recognis8d in profil or loss as an expense dur¥ng th8 period in respect of operating Igase arrangements are 8s follows.. 2025 2024 Mlnlmum leas8 paym8nts under operating leases 4,954 2,367 4,954 2,367 At th8 reporting end dale tha Charity had oulstandlng commitrnents for future minimum lease payments under non-cancellable tsp8r8ting18as88. which fall due as follows= 2025 2024 B&tW88n two and five year3 19,816 24.770 20 R*lated party tran$adions There were no disclosable related paty transacbons during th8 ygar12024- none). 19- BEIGHTON BIZZY BEE PLAYGROUPS LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 21 Cash generated from operatlons 2025 2024 Surplus for the year 11.706 70.061 Adjustments for.. Investment income recognlsed In Statement of flnanclal acllvllles Depr&ciallon and impairment of tsngiblg lixgd 8s$fjls 17.3191 3,351 13.4771 3,255 Movements In WOTklng capllal.. Ilncreaseydecrease in debtors Inc18as8lld8cr8a581 in cr8ditors Increas& in d8ferred inCOFll8 13331 16,405 7e,995 6.773 15121 50,667 Cash generated from operation$ 102.805 126,767 22 Analysis of changes in net funds The Charity had no material debt during the year. 20-