## **`ST MATTHEWS CHILDREN’S ACTION GROUP THE WHAT CABIN`** 

1 



## **CONTENTS** 

## **ACKNOWLEDGEMENTS** 

## **MANAGEMENT COMMITTEE MEMBERS** 

## **STAFF PROFILE** 

# **CHAIRS REPORT** 

## **TREASURERS REPORT** 

**PROJECT MANAGER’S REPORT** 

**PLAY WORKERS REPORT** 

**ANNUAL MONITORING FIGURES** 



## **ACKNOWLEDGEMENTS** 

St Mathew’s Children’s Action Group’s management committee wish to acknowledge the financial support of Leicester City Council, Ward Councillors, our MP and his team, Samworth Brothers, St Matthews Big Local & Goldhill Learning Foundation for supporting Play work at the What Cabin 

We would like to thank Mowmacre & Goldhill Adventure Playgrounds for their continued support 

St. Mathew’s Children’s Action Group is committed to equal opportunities and continues to strive for equality in play, and children’s rights, Every Child Matters Agenda & The Playwork Principles 

3 



## **MANAGEMENT COMMITTEE MEMBERS** 

|Chair<br>Treasurer<br>Director<br>Director<br>Secretary<br>Interested Parties<br>Project Manager<br>Play Leader<br>Play Leader<br>Play Leader<br>Play Leader<br>Play Worker<br>Play Worker<br>Play Worker<br>Play Worker|Delia Dixon<br>Community<br>Sharon Dyer<br>Parent<br>Supna Thada<br>Parent<br>Millicent Tetteh<br>Parent<br>Kuljit Singh Walia<br>Manager<br>Jean Williams<br>Tenants Association<br>Anil Tailor<br>Celerica LLP<br>**STAFF PROFILE**<br>Kuljit Singh Walia<br>Yogeindra Chauhan<br>Janet Johnson<br>Hafsa Chibbu<br>Kamran Hasmani<br>Sue Massey<br>Jake Clements<br>Sheunesa Kanonda<br>Isaiah Joseph|
|---|---|



4 



## **CHAIRS REPORT** 

The year 2024 to 2025 has been a challenging year as the chairperson, as we did not get to meet as often as we should, partly due to work schedules. 

However, with the help of the Project Manager all concerns were addressed promptly. There was consistent communication with the others and me.  The greatest challenge I feel is the need to get more parents on board in the Management Committee. 

There have been no concerns regarding staffing or attendances.  Although over the past several years we have faced challenges of uncertainty over our funding and this year we feel more supported through partnership work with our partner adventure Playgrounds Mowmacre and Goldhill and the city council’s commitment to support vulnerable families through the holiday hunger program to give blanket cover for lunches during the holidays. 

We will require committed management committee and staff members to continue the work and partnerships within St Matthews and with the City Council to ensure we are sustainable into the future. 

Again, I am calling for members of our community to take on the initiative to participate in volunteering as committee members for the What Cabin. 

I wish to extend my sincere gratitude to Kuljit and the Playwork team at the What Cabin and the current Management Committee for Their dedication and commitment to the successful running of the cabin and funding efforts especially the new partnership with Goldhill Learning Foundation 

Delia Dixon Chair 

5 



## **FINANCIAL REPORT** 

It’s the end of another year for the St Matthews Children’s Action Group management committee and I have enjoyed my time and the support given to me from the staff, project manager and other committee members. 

Being treasurer of the project enables me to keep close regular ties with the What Cabin and the manager. 

My role involves me ensuring that funding is spent on specified and agreed items and inventories as well as records are kept for scrutiny by the local authority and are independently examined by Celerica LLP. 

Our independently examined accounts for this year show a surplus of £14,100 for the financial year.  We saw an uptake of over 49 new registrations over the year. We are hiring the facility to Leicester Learning who use the Cabin in t eh evenings to run tutoring sessions to children. 

We have partnered with Goldhill adventure Playground and Mowmacre Playground and Goldhill is now a Goldhill Learning Foundation, and we use of the facilities as an Alternative Provision provider as Goldhill has successfully done this for many years. Eventually The What Cabin will be sustainable through this partnership. 

The garage is still rented, and we are looking at other funder streams to boost our reserves and look at the potential land to be incorporated into our lease agreement for future play development. 

We would like to thank our auditor Anil Tailor from Celerica LLP for his dedication and assistance. 

I would like to wish you all the very best and carry on the good work for the children, parents and carers who use the service provided on a regular basis. 

Thanks once again. 

Sharon Dyer Treasurer 

6 



## **PROJECT MANAGER’S REPORT** 

The What Cabin and the children with their families have seen the benefit of the project for themselves that allows children to freely play safely with their own ideas and interests in their own way for their own reasons.  We deliver a well-balanced structured and free play program of activities with the staff team and work strategically to develop ideas with the children’s own ideas for their benefit. 

We implement the playwork principles where children are free to choose, and play is natural in a safe environment where children determine and control their own play. 

The Holiday Activities & Food program over the year with referrals sent to the City Council through our Ward councillors and a food program since April 2020 to the summer of 2024 where food was collected. This helped cover the holiday hunger crisis affecting many of the city children who would normally receive a free school meal 

We have learned this year that the council shall no longer be funding the playgrounds, and we have therefore been working on our business plan and strategy to find a way forward with several meetings with the council and councillors. We forged a strong partnership with Goldhill and Mowmacre over the years and have started an alternative provision based at our playgrounds for 4 days a week currently that Dee & Josh had started many years ago and has now expanded and we are looking forward to benefiting from this strategy. 

We have welcomed new and old communities from different backgrounds, and our staff have accordingly made them feel welcome as our children develop through art workshops from local agencies and celebrate diversity during festivals and learn through a different play. 

Our partnership work will enhance our delivery to the wider community through networking especially with Taylor School where most of our children attend. 

Our new partnership towards our sustainability plan with Goldhill Learning Foundation to help us set up alternative provision will help us to become sustainable. 

I would also like to thank the Staff Team, Management Board, and members of the Area Forum for their continued support and dedication in aiding the What Cabin. 

Kuljit Singh Walia Company Secretary 

7 



## **PLAY REPORT** 

St Matthews Children Action Group at the What Cabin provides safe play activities from the ages of 5 years to 12 years.  Our provision also extends to play training, encouraging volunteer and parents/carers to participate in our project. 

The Community benefits from this commitment by the management committee offering training, volunteering and parental participation. 

Children must feel safe, comfortable, equal, confidant and valued when attending sessions. The Group continues to strive for quality services to its users. 

## **From April 2024 to March 2025 the following events have taken place.** 

## **April** 

The Easter playscheme for 8 days, closing on Good Friday and Easter Monday 1.00pm to 4.00pm. 

## **May to June** 

The mid-term play scheme ran for 4 days and operated Monday to Friday 1.00pm to 4.00pm. 

## **July/ August** 

The summer playscheme ran for 4 weeks, Monday to Thursday 1.00pm to 4.00pm. and 1.00pm to 5.00pm on Fridays 

## **October** 

A 5-day playscheme operated from Monday to Friday 1.00pm to 4.00pm. 

## **February** 

The half-term 5-day playscheme operated from Monday to Friday 1.00pm to 4.00pm. 

## **Staff Training online** 

Safeguarding Level – 4 staff Safeguarding awareness – 1 staff Food & Hygiene level 3- 5 staff Emergency First Aid – 2 staff 

## **Networking Partners** 

Samworth Brothers St Matthews Big Local Taylor Primary St Matthews CYPC Goldhill Adventure Playground St Matthews Neighbourhood Centre 

St Matthews TA Mowmacre Playground 

8 



Registered Charity No:1104170
Reglstered Company No: 4868987
(England and Wales)
ST mA￿HEWs CHILDREN'S ACTION GROUP
(Limited by Guarantse)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025

ST MArrHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
INDEX TO THE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
Page
Charity Reference and Administrative Details
Trustees Annual Report {Including Directorfs Report and Strategic Report)
Independent Examiners Report
Statement of Financi21 Activities (Including Income and Expenditure Account)
Balance Sheet
Notes to the Accounts
9-15
Consolidated Income & Expenditure Account for the year ended 31 March 2025
16
Main Income & Expenditure Account for the year ended 31 March 2025
17
General Income & Expenditure Account for the year ended 31 March 2025
18

ST MAThHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEEI
Charl
Reference and Administrative Details
for the
ear ended
31 MARCH 2025
Charty Registration Number:
1104170
Company Registration Number:
04868987
Trustees:
Ms D L Dixon
MsBSDyer
Ms M Tetteh
Chair
Secretary:
Mr Kuljit Singh Walia
Management Team
Mr Kuljit Singh Walia
Project Manager
Registered Office:
The What Cabin
Willow Street
Lei￿ster
LE12HP
Independent Examiners:
Celerica Ltd
Certified Accountants
First Floor, The Old Chapel
9 Kempson Road
Leicester
LE2 8AN
Bankers..
HSBC Bank pl
31 Granby Street
Leicester
LE16EP
Page 1

ST MArrHEWS CHILDREN'S ACTION GROUP
{LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES (INCLUDING DIRECTORS. & STRATEGIC REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report and financial statements of the charity for the year ended
31 March 2025. The trustees have adopted the provisions of the Statement of Recommended
Practice (SORP) "Accounting and Reporting by Charities (FRS102) in preparing the annual
financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set
out in the notes to the accounts and comply with the charity governing document, the Charities
Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordan￿ with the Financial Reporting
Standard applicable in the UK and Republic of Tr￿land Published on 16 July 2014 (as
amended by Update Bulletin 1 published on 2 February 2016).
Trustees of the Char.
The directors of the charitable company are also its trustees for the purpose of charitable law.
The trustees who have served during the year and since the year end are as follows..
MsBSDyer
Ms D L Dixon
Ms M Tetteh
Ob ectives and Activities
The company's objectives and principal activities are to:
1. Provide out of school play activities for children aged five to eleven years.
2. To provide quality free holiday playschemes.
3. To promote good play practi￿ through support and liaison.
4. To enable children to be healthy, to stsy safe, to enjoy and achieve, to
make a positive contribution and to be economically sound under the Children's Act 2004.
The main objectives and activities for the year continued to focus upon the promotion
of staying healthy & staying safe. The strategies employed to assist the charity to
meet these objectives included the following:
Providing a range of activities around road safety, hygiene, stranger danger,
and to improve children's health. This work was carried out over the year.
To provide collection seniices from the school to allow parents back to work
and fulltime education, empowering the service user to take advantage of this
economic opportunity to provide a better living standard for their children.
Working in partnership with other agencies to secure the widest range of
funding available to match the needs of the service users.
Page 2

ST MAThHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES (INCLUDING DIRECTORS, & STRATEGIC REPORT)
FOR THE YEAR ENDED 31ST MARCH 2025 {CONTINUED)
Ob'ectNes and Activities
Continued
The main areas of charitable activity are the provision of supported play, economic
prosperity for the community, life skills. staying healthy, being safe and educating children
under the statutory school age.
Public Benefit Statement
The trustees have considered the general guidance on public benefit issued by the Charities
Commission and has taken due regard of that guidance. The trustees consider they a
satisfied that the charitys activities do provide a wide public benefit.
Strate
icRe
Achievements and Performance
Funding for the project is through Leicester City Council, and is sufficient to employ 5
members of staff. During the year we have achieved 8366 service users that come through
our doors, with 333 children registered from the local area and a lot less due to the pandemic.
Financial Review
includin
reserves
olic
With limited resources and difficulties obtaining additional funding, it has continued to be
difficult to plan or develop additional services. The charity with sound financial management
and the support of the staff team and Management Committee members have no deficit.
The principle funding sources for the charity are currently by way of grant funding
through Leicester City Council to enable the charty to provide play support.
As a result of constraints. the charity will need to look for additional SoUr￿S of fiJnding
to provide InC￿aSed services in future years.
During the year, the charity made a surplus of £14,100.
The totsl reserves at the end of the financial year were £90,866 All of these were of an
unrestricted nature.
Plans for Future Periods
The charity plans to continue the activities outlined above in the forthcoming years subject to
the Continuan￿ of satisfactory funding arrangements. Plans are also being developed to
provide a antematve schooll provision with Goldhill Leaming Foundation. and then open
as a school for upto 6 children a year as a SEN school with GLF. This will also
allow for more stability in the communty and ensure job security for employees.
Page 3

ST MArrHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES {INCLUDING DIRECTORS, & STRATEGIC REPORT)
FOR THE YEAR ENDED 31ST MARCH 2025 (CONTINUED)
Structure ovemance and mana ement
The organisation is a charitable company limited by guarantee, incorporated on 18
August 2003 and registered as a charity on 7th June 2004. The company was established
under a Memorandum of Articles which established the objects and powers of the
charitable company and is governed under its Articles of Association. In the event of the
company being wound up members are required to contribute an amount not exceeding £10.
The trustees have conducted a review of the major risks which the charity is exposed to.
Appropriate systems and procedures have been established to mitigate the risks that the
charity faces.
Internal control risks are minimised by the implementation of a financial policy and procedure
for authorisation of all transactions within the project.
ProGedures are in place to ensure compliance with health and safety of staff, volunteers,
Trustees. Servi￿ users, contractors and visttors to the project.
We are now routinely monitored by the City Councils play development officer for all
quality delivery and operational aspects of the charity. These procedures are periodically
reviewed to ensure that they continue to meet the needs of the charity.
The project currently has 4 trustees who meet every 3 months and are responsible for the
strategic direction and policy of the charity. The trustees come from a variety of professional
backgrounds relevant to the work of the charity.
The manager is also responsible for ensuring that the charity delivers the services specified,
that key performance indicators are met and the day to day operational management
of the project. The manager has responsibilrty for the individual supervision of the staff
team and also ensuring that the team continue to develop their skills and working practices
in line with good practi￿.
Related Parties
In so far as it is complimentary to the charity's objectives. the charity is guided by both
local and national policy. At a national level the project is steered by the Children's Act 2004.
its regulator Otsted and the Playwork Principles.
At a local level the project will work wrf(hin Leicester City's Play Policy.
The project is represented at forums specifically aimed at young people, for example:
St Matthews Big Local. The representation within these forums has
proved invaluable to the charity in establishing improved links with the community and identifying
policy development and prospective funding opportunities to improve the Services to all service
users.
Page 4

ST MArrHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES (INCLUDING DIRECTORS, & STRATEGIC REPORT)
FOR THE YEAR ENDED 31ST MARCH 2025 (CONTINUED)
statement of Trustees. Responsibilities
The Trustees, are also directors of the charity are responsible for preparing the Trustees,
Report and financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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 charitable company and of the
incoming resources and application of reSoUr￿S of the charitable company for th8 year.
In preparing those financial statements, the trustees are required to".
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP 2015(FRS 102):
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any
material departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the company and to enable them to
ensure that the financial statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended
Practice: Accounting and Reporting by Charities 2015(FRS 102) and in accordan￿ with
the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
2f /i<•/tS
Approved by the Management Committee on ...
. and signed on its behalf by..
Mrs Delia Dixon
Page 5

ST mA￿HEWs CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
INDEPENDENT EXAMINERS, REPORT
TO THE TRUSTEES OF ST MAThHEWS CHILDRENS ACTION GROUP
FOR THE YEAR ENDED 31 MARCH 2025
We report on the accounts of St Matthews Children's Action Group for the year ended 31 st March
2025 which are set out on pages 7 to 15.
Respectlve responslbllltles of trustees and examlner
The charity's trustees (who are also directors of the company for the purpose 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 Chartties Act 2011 (the 2011 Act) and that an
independent examination is needed.
Having satisfied ourselves thal the charity is not subject to audit under company law and is eligibl8
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 Commission
under section 145(5)(b) of the 2011 Act. and
to state whether particular matters have come to our attention.
Basls of Independent Examine¢s Report
Our examination was carried out in accordan￿ with the general Directions given by the Charity
Commission. 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 disclosure in the accounts, and seeking explanations from you as trustees conceming
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 'lrue and fair
view, and the report is limited to those matters set out in the statement below..
Independent Examiner's Statement
In connection with our examination. no matter has come to our attention:
(i) which gives us reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordan￿ with Section 130 of the 2011 Act; and
to prepare accounts which accord wilh the accounting records, comply with the
accounting requirements of section 396 of the Companies Act 2006 and with the
methods and principles of the Statement of Recommended Practice: Accounting
and Reporting by Charities
have not been met. or
(li) to which, in our opinion, attention should be drawn in order to enable a proper understanding
of the accounts to be reached.
CELERICA LTD
CHARTERED CERTIFIED ACCOUNTANTS
FIRST FLOOR
THE OLD CHAPEL
9 KEMPSON ROAD
LEICESTER
LE2 8AN
Dated . 3eb 110 /1£
Page 6

ST MATTHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
(including Ineome & Expenditure Account)
FOR THE YEAR EIWED 31 MARCH 2025
Unrestricted Restricted
Funds
Funds
2025
2025
Total
Funds
2025
Total
Funds
2024
Note
Income and endoivments from:
Donations and legacles
Charitsble activities
Investments
5,070
8,865
1,347
5,070
123,357
1,347
526
96,095
1,388
114,492
Tot81 income and endowments
15,282
114,492
129,774
98,009
Expendlture on:
Raising funds
Charitsble a¢tivities
Other
1,182
114,492
115,674
104,691
Total expenditure
1,182
114,492
115,674
104.691
Net income
14,100
14,100
(6,682)
Transfers between funds
Net movement in funds
14,100
14,100
(6,682)
Reconciliation of funds:
Total funds brought forward
76,766
76,766
83,448
Total funds carried fonv*rd
90,866
90,866
76,766
All income and expenditure derive from continuing activities.
The statement of fmancial activities include all gains and losses recognised during the year.
Page 7

ST MATTHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Registered company number 4868987
BALANCE SHEET AS AT 31 MARCH 2025
2025
2024
Note
FIXED ASSETS
CURRENT ASSETS
Debtors
Cash at bank
Cash in hand
12
249
l35,147
70
135,466
249
77,807
70
78,126
CREDITORS: amounts falling due
within one year
Other creditors
13
44,600
1,360
NET CURRENT ASSETS
90,866
76,766
NET ASSETS
90,866
76,766
FUNDS
Unrestricted
14
90,866
76,766
Restricted
14
15
90.866
76,766
The charitable company is entitled lo exemption from audit under Section 477 of the Companies Act
for the year ended 31 March 2025.
The members have not required the charitable company to obtain an audit of the financial stat¢ments
for the year ended 3 l March 2025 in accordance with Section 476 of the Companies Act 2016.
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 the charitable
company as at the end of the 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 fllwicial statements have been approved in accordance with the special provisions of Part 15
of the Companies Act 2006 relating to small charitable companies.
The financial statements were approved by the Board ot Trustees on .
18 1ialis
Mrs Delia Dixon
The notes on pages 9 to 15 fomi part of these accounts
Page 8

ST MAThHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ear ended 31 March 2025
1 Accounting Policies
1. Summary of signlflcant accounting pollcies
a General inforrnation and basis of preparation
st Matthews Children's Action Group is a registered charity in England and Wales and also
a company limited by guarantee. In the event of the charity being wound up, the liability in
respect of the guarantee is limited to £10 per member of the Charity. The address of the
charity's head office is given on page 1 of these financial statements. The nature of the
charity's operations and principal acttvities detailed on page 2-3 of these financial statements.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements
have been prepared in accordance with 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)
16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016, the
Financial issued on Reporting Standard applicable in the United Kingdom and Republic of
Ireland {FRS 102), the Charities Act 2011. the Companies Act 2006 and UK Generally
Accepted Practice as it applies from 1 January 2015.
The charity has applied Updated Bulletin 1 as published on 2 February 2018 and does not
include a cash flow statement on the grounds that it is applying FRS 102 Section 1A
The financial statements have been prepared to give a "true and fair view and have
departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent
required to provide a true and fair view. This departure has involved following the 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) issued on 16 July 2014 rather than the Accounting
and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005
which has since been withdrawn.
The financial statements are prepared on a going con￿rn basis under the historical cost
convention, modified to include certain items at fair value where considered necessary. The
'nancial statements are presented in sterling which is the functional currency of the charity
and rounded to the nearest pound.
b Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the
general objectives of the charty and which have not b￿n designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions
imposed by donors or which have been raised by the charity for particular purposes. The
cost of raising and administering such funds are charged against the specific fund. The aim
and use of each restricted fund is set out in the notes to the financial statements.
Page 9

ST MArrHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ear ended 31 March 2025
Continued
1 Accountlng Policies {Continued)
1. Summary of significant accountlng pollcles (Continued)
c Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the
charity is legally entitled to the income after any performance of conditions have been met,
the amount can be measured reliably and it is probable that the income will be re￿ived.
For donations to be recognised the charity will have been notified of the amounts and the
settlement date in writing. If there are conditions attached to the donation and this requires
level of performance before entitlement can be obtsined then income is deferred until
those conditions are fully met or the fulfilment of those conditions is within the control of the
charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair
value when their economic benefrt is probable, it can be measured reliably and the charity
has control over the item. Fair value is determined on the basis of the value of the gift to
the charity. A corresponding amount is recognised in expenditure.
No amount of time is included in the financial statements for volunteer time in line with SORP
FRS {102). Further detail is given in the Trustees Annual Report.
Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are
included in stock and donations in the financial statements upon receipt. If it is impracticable
to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any
beneftts then the fair value is recognised as a component of donations when it is distributed
and an equivalent amount recognised as charitable expenditure.
Gifts in kind donated for resale are included at fair value, being the expected proceeds from
sale less the expected cost of the sale. Where estimating the fair value is practicable upon
receipt it is recognised in stock and "Income from other trading activities" Upon sale, the
the value of stock is charged against "Income from trading activities" and the proceeds are
recognised as "Income from other trading activities Where it is impracticable to fair value
the items due to the volume of low value items they are not recognised in the financial
statements until sold. This income is recognised within "Income from other trading activities"
Fixed assets gifts in kind are recognised when receivable are included at fair value. They
are not deferred over the life of the asset.
Income from trading activities indudes income earned from fundraising events and trading
activities to raise funds for the charty. Income is received in exchange for supplying goods
and services in order to raise funds and is recognised when entitlement has occurred.
Investment income is earned through holding assets for investment purposes such as interest.
Interest income is recognised using the effective interest method. Any dividend and rent
income is recognised as the charity's right to receive payment is established.
Page 10

ST MAThHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ear ended 31 March 2026
Continued
1 Accounting Policies (Continued)
1. Summary of slgnificant accounting pollcles (Continued)
d Expendlture recognltlon
All expenditure is accounted for on an accruals basis and has been classified under
headings that aggregate all costs related to the category. Expenditure is recognised where
there is a legal or constructive obligation to make payments to third parties. it is probable
that the settlement will be required and the amount of the obligation can be measured
reliably. It is categorised under the following headings:
Cost of raising funds
Expenditure on charitable activities
other expenditure represents those items not falling into the above categories.
Irrecoverable VAT is charged as an expense against the activity for which the expenditure
arose.
e Support costs allocation
Support costs are those that assist the work of the charity but do not directly represent
charitable activities and include office costs. govemance costs and administrative costs.
They are incurred directly in support of expenditure on the objects of the charity.
Fundraising costs are those incurred in seeking voluntsry contributions and do not include
the costs of disseminating information in support of the charitable activities.
The analysis of these costs is in included in note 6.
f Tangible fixed assets
As requested by the funders, no depreciation is provided on tangible fixed assets. Assets
are written off at the time of purchase. This is not in accordan￿ with requirements of
Financial Reporting Standard Number 105 which requires assets to be written off over their
estimated useful lives. The trustees consider that these assets will have a small residual
value at the end of each financial year.
g Debtors and creditors recelvable I payable wlthln one year
Debtors and creditors with no stated interest rate and receivable or payable within one year
are recorded at transaction price. Any losses arising from impaimient are recognised in
expenditure.
h Provlslons
Provisions are recognised when the charity has an obligation at the balance sh￿t date as
a result of a past event, It is probable that an ouffiow of economic benefrts will be required
in settlement and the amount can be reliably estimated.
Leases
Rentals payable or receivable under operating leases are charged to the SOFA on a
straight line basis over the period of the lease.
Pag811

ST MAThHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ear ended 31 March 2025
Continued
Accounting Policles (Continued)
Summary of significant accounting pollcles {Contlnued)
Taxation
No provision has been made for taxation as the charty's charitable status renders it
exempt from UK direct taxation.
k Golng concern
The financial statements have been prepared on a going concern basis as the trustees
believe that no material Un￿rtaIntieS exist. The trustees have considered the level of
funds held and the expected level of income and expenditure for 12 months from
authorising these financial statements. The budgeted income and expenditure is
sufficient with the level of reserves for the charity to be able to continue as a going
concern.
2 Income from donations and legacies
2025
2024
Donations
Gift Aid
5.070
526
5,070
526
All income from donations and legacies £5,070 was attributable to unrestricted funds.
(2024: £526 all attributable to unrestricted funds)
3 Income from Gharitable actlvlties
2025
2024
Procurement arrangements:
Leicester City Council
Other grants re activities & summer play scheme
Other charitable activitles:
Trips, activities, tuck shop & parental fees
Minibus & cabin hire
84,186
30,306
84,186
11,204
5,423
3,442
123,357
45
660
96,095
Income from charitable activities was £123,357 (2024: £96,095).
£114,492 was attributable to restricted funds for 2025 (2024.. £95,390).
4 Investment Income
2026
2024
Bank interest received
1,347
1,388
Page 12

ST MArrHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ar ended 31 March 2025
Continued
5 Analysis of expenditure on charitable activities
Direct
Wa
Other
Direct
Su
Costs
Total
Provide out of school play
activities for 5 - 12 year olds
41,518
13,049
61.107
115.674
£115,674 (2024: £104,691) of the above costs were related to restricted funds.
£1,182 (2024.. £0) of these costs were related to unrestricted funds.
6 Allocation of support costs
Out of school la
5-12
2025
2024
Govemance
Wages and salaries
Repairs & maintenance
Heat & light
Insurance
1,472
34,158
20,891
2,939
1,647
61,107
1,380
34,158
9,397
1,047
797
46,779
7 Govemance c08ts
Oul of school la
5-12
2025
2024
Independent examination fees
1,472
1,380
8 Net Income l {expenditure) for the year
2025
2024
This is stated after charging=
Depreciation
Loss on disposal of assets
Independent Examiners Fees
1,472
1,380
9 Independent Examiners remuneration
The independent examinerfs fees amounts to £1,472 (2024: £1,380). There were no
other seNices.
10 Trustees and key management personnel remuneration and •xpensas
The trustees received no remuneration during the year. {2024'. Nil)
The trustees did not have any expenses reimbursed during the year. (2024: Nil)
Page13

ST MArrHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ear ended 31 March 2025
Continued
11 staff costs and employee benefits
2025
2025
2024
2024
Number
Full Tlme
Number
Full Time
Charitable actNities
The total staff costs and employee benefits were as follows:
2025
2024
Wages, salaries and pensions
Social security costs
75,678
80,117
75,676
80,117
12 Debtors
2025
2024
Prepayments
Other debtors
249
249
249
249
13 Creditors: Amounts falling due within one year
2025
2024
Accruals
Other creditors
Deferred income - LCC advance payment
160
1.200
43,240
44,600
160
1.200
1,360
14 Funds
Balance
01.04.24
Balance at
31.03.25
Income
enditure
Transfers
Unrestricted Funds
General
76,766
15,282
(1.182)
90,866
Restricted Funds
Main account
114,492
(114,492)
{115,674)
76,766
129,774
90,866
15 Analysis of net assets between funds
2025
2024
Unrestricted Funds
General
90.866
83,448
Restrictsd
Main account
90,866
83,448
Page 14

ST mA￿HEWs CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ear ended 31 March 2025
Contlnued
16 Related Party Transactlons
There were no related party transactions during the year. (2024.. None)
Page15

ST MATTHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARAiYrKK)
CONSOLIDATED
INCOME & EXPENDITURE ACCOUNT
FOR THE YEAR ENDED
31 MARCH 2025
2025
2024
Income:
Leicester City Council. Other Cvrants & Play Schemes
Trips, activities, tuck shop & other incotne
Donations
Minibus & cabin hire
Bdnk interest receiv¢d
114,492
5,423
5.070
3.442
1,347
129,774
95,390
45
526
660
1,388
98,009
Expenditure:
Salaries, pension & employers national insurance
Training
Staff travelling
Trips, activities, events & materials
Repairs & maintenance
Telephone, printin& stationery & advertising
Heat & light
Insurance
Water charges
Bank charges
Indepcnd¢nt Examiners Report
Equipment
Miscellaneous
Minibus expenses
75.676
2,157
80,117
49
4,851
20,891
1,819
2,939
1,647
7,748
9,397
2,250
1,047
797
519
62
1,380
545
774
1,472
4,212
10
115.674
14,100
104.691
(6,682)
Net Income for the Year
Fund Balance Brought Forward
76,766
83,448
Fund Balance Carried Fonvard
90,866
76,766
This page does not forn] part of the statutory financial statements
Page 16

ST MATTHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
MAtN AccouNr
INCOME & EXPENDITURE ACCOUNT
FOR THE YEAR ENDED
31 MARCH 2025
2025
2024
Income:
Leicester City Council
Other Grants re Activities & Play Schemes
84,186
30,306
114,492
84,186
11,204
95J90
Expenditure:
SaIaries, pension & employers national insurance
Training
Staff travelling
Trips, activities, events & materials
Repairs & maintenance
Telephone, printin& stationery & advertising
Heat & light
Insurance
Water charges
Bank charges
Audit & bookkeeping
Equipment
Miscellaneous
Minibus expenses
75,676
2,157
80.117
49
4.851
20,891
1,819
2,939
1,647
7,748
9,397
2,250
1,047
797
519
62
1,380
545
774
1,472
3,030
io
114,492
104,690
{9JOO)
Net (Deficit) for the Year
Balance Brought Forward
Transfer from General Reserves
9JOO
Fund Balance Carried Forward
This page does not forni part of the statutory financial statements
Page 17

ST MA￿HEWs CHILDREN'S ACTION GROUP
(LIVL UTED BY GUARANTEE)
GENERAL FUND
INCOME & EXPENDITURE ACCOUNT
FOR THE YEAR EM)ED
31 MARCH 2025
2025
2024
Income:
Trips, activities, tuck shop & parental fees
Donations & gift aid
Minibu5 & cabin hire
Bank interest received
5,423
5,070
3,442
1,347
15282
45
526
660
1,388
2,619
xpenditure:
Miscellaneous
1,182
1,182
14,100
Net Income for tbe Year
2,619
Fund Balance Brought Forward
Transfer to Main Account
76,766
83,448
(9JOO)
Fund Balallce Carried ForFvard
90,866
76,766
This page does not form part of the statutory financial statements
Page 18

Registered Charity No:1104170
Reglstered Company No: 4868987
(England and Wales)
ST mA￿HEWs CHILDREN'S ACTION GROUP
(Limited by Guarantse)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025

ST MArrHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
INDEX TO THE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
Page
Charity Reference and Administrative Details
Trustees Annual Report {Including Directorfs Report and Strategic Report)
Independent Examiners Report
Statement of Financi21 Activities (Including Income and Expenditure Account)
Balance Sheet
Notes to the Accounts
9-15
Consolidated Income & Expenditure Account for the year ended 31 March 2025
16
Main Income & Expenditure Account for the year ended 31 March 2025
17
General Income & Expenditure Account for the year ended 31 March 2025
18

ST MAThHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEEI
Charl
Reference and Administrative Details
for the
ear ended
31 MARCH 2025
Charty Registration Number:
1104170
Company Registration Number:
04868987
Trustees:
Ms D L Dixon
MsBSDyer
Ms M Tetteh
Chair
Secretary:
Mr Kuljit Singh Walia
Management Team
Mr Kuljit Singh Walia
Project Manager
Registered Office:
The What Cabin
Willow Street
Lei￿ster
LE12HP
Independent Examiners:
Celerica Ltd
Certified Accountants
First Floor, The Old Chapel
9 Kempson Road
Leicester
LE2 8AN
Bankers..
HSBC Bank pl
31 Granby Street
Leicester
LE16EP
Page 1

ST MArrHEWS CHILDREN'S ACTION GROUP
{LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES (INCLUDING DIRECTORS. & STRATEGIC REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report and financial statements of the charity for the year ended
31 March 2025. The trustees have adopted the provisions of the Statement of Recommended
Practice (SORP) "Accounting and Reporting by Charities (FRS102) in preparing the annual
financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set
out in the notes to the accounts and comply with the charity governing document, the Charities
Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordan￿ with the Financial Reporting
Standard applicable in the UK and Republic of Tr￿land Published on 16 July 2014 (as
amended by Update Bulletin 1 published on 2 February 2016).
Trustees of the Char.
The directors of the charitable company are also its trustees for the purpose of charitable law.
The trustees who have served during the year and since the year end are as follows..
MsBSDyer
Ms D L Dixon
Ms M Tetteh
Ob ectives and Activities
The company's objectives and principal activities are to:
1. Provide out of school play activities for children aged five to eleven years.
2. To provide quality free holiday playschemes.
3. To promote good play practi￿ through support and liaison.
4. To enable children to be healthy, to stsy safe, to enjoy and achieve, to
make a positive contribution and to be economically sound under the Children's Act 2004.
The main objectives and activities for the year continued to focus upon the promotion
of staying healthy & staying safe. The strategies employed to assist the charity to
meet these objectives included the following:
Providing a range of activities around road safety, hygiene, stranger danger,
and to improve children's health. This work was carried out over the year.
To provide collection seniices from the school to allow parents back to work
and fulltime education, empowering the service user to take advantage of this
economic opportunity to provide a better living standard for their children.
Working in partnership with other agencies to secure the widest range of
funding available to match the needs of the service users.
Page 2

ST MAThHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES (INCLUDING DIRECTORS, & STRATEGIC REPORT)
FOR THE YEAR ENDED 31ST MARCH 2025 {CONTINUED)
Ob'ectNes and Activities
Continued
The main areas of charitable activity are the provision of supported play, economic
prosperity for the community, life skills. staying healthy, being safe and educating children
under the statutory school age.
Public Benefit Statement
The trustees have considered the general guidance on public benefit issued by the Charities
Commission and has taken due regard of that guidance. The trustees consider they a
satisfied that the charitys activities do provide a wide public benefit.
Strate
icRe
Achievements and Performance
Funding for the project is through Leicester City Council, and is sufficient to employ 5
members of staff. During the year we have achieved 8366 service users that come through
our doors, with 333 children registered from the local area and a lot less due to the pandemic.
Financial Review
includin
reserves
olic
With limited resources and difficulties obtaining additional funding, it has continued to be
difficult to plan or develop additional services. The charity with sound financial management
and the support of the staff team and Management Committee members have no deficit.
The principle funding sources for the charity are currently by way of grant funding
through Leicester City Council to enable the charty to provide play support.
As a result of constraints. the charity will need to look for additional SoUr￿S of fiJnding
to provide InC￿aSed services in future years.
During the year, the charity made a surplus of £14,100.
The totsl reserves at the end of the financial year were £90,866 All of these were of an
unrestricted nature.
Plans for Future Periods
The charity plans to continue the activities outlined above in the forthcoming years subject to
the Continuan￿ of satisfactory funding arrangements. Plans are also being developed to
provide a antematve schooll provision with Goldhill Leaming Foundation. and then open
as a school for upto 6 children a year as a SEN school with GLF. This will also
allow for more stability in the communty and ensure job security for employees.
Page 3

ST MArrHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES {INCLUDING DIRECTORS, & STRATEGIC REPORT)
FOR THE YEAR ENDED 31ST MARCH 2025 (CONTINUED)
Structure ovemance and mana ement
The organisation is a charitable company limited by guarantee, incorporated on 18
August 2003 and registered as a charity on 7th June 2004. The company was established
under a Memorandum of Articles which established the objects and powers of the
charitable company and is governed under its Articles of Association. In the event of the
company being wound up members are required to contribute an amount not exceeding £10.
The trustees have conducted a review of the major risks which the charity is exposed to.
Appropriate systems and procedures have been established to mitigate the risks that the
charity faces.
Internal control risks are minimised by the implementation of a financial policy and procedure
for authorisation of all transactions within the project.
ProGedures are in place to ensure compliance with health and safety of staff, volunteers,
Trustees. Servi￿ users, contractors and visttors to the project.
We are now routinely monitored by the City Councils play development officer for all
quality delivery and operational aspects of the charity. These procedures are periodically
reviewed to ensure that they continue to meet the needs of the charity.
The project currently has 4 trustees who meet every 3 months and are responsible for the
strategic direction and policy of the charity. The trustees come from a variety of professional
backgrounds relevant to the work of the charity.
The manager is also responsible for ensuring that the charity delivers the services specified,
that key performance indicators are met and the day to day operational management
of the project. The manager has responsibilrty for the individual supervision of the staff
team and also ensuring that the team continue to develop their skills and working practices
in line with good practi￿.
Related Parties
In so far as it is complimentary to the charity's objectives. the charity is guided by both
local and national policy. At a national level the project is steered by the Children's Act 2004.
its regulator Otsted and the Playwork Principles.
At a local level the project will work wrf(hin Leicester City's Play Policy.
The project is represented at forums specifically aimed at young people, for example:
St Matthews Big Local. The representation within these forums has
proved invaluable to the charity in establishing improved links with the community and identifying
policy development and prospective funding opportunities to improve the Services to all service
users.
Page 4

ST MArrHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES (INCLUDING DIRECTORS, & STRATEGIC REPORT)
FOR THE YEAR ENDED 31ST MARCH 2025 (CONTINUED)
statement of Trustees. Responsibilities
The Trustees, are also directors of the charity are responsible for preparing the Trustees,
Report and financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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 charitable company and of the
incoming resources and application of reSoUr￿S of the charitable company for th8 year.
In preparing those financial statements, the trustees are required to".
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP 2015(FRS 102):
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any
material departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the company and to enable them to
ensure that the financial statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended
Practice: Accounting and Reporting by Charities 2015(FRS 102) and in accordan￿ with
the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
2f /i<•/tS
Approved by the Management Committee on ...
. and signed on its behalf by..
Mrs Delia Dixon
Page 5

ST mA￿HEWs CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
INDEPENDENT EXAMINERS, REPORT
TO THE TRUSTEES OF ST MAThHEWS CHILDRENS ACTION GROUP
FOR THE YEAR ENDED 31 MARCH 2025
We report on the accounts of St Matthews Children's Action Group for the year ended 31 st March
2025 which are set out on pages 7 to 15.
Respectlve responslbllltles of trustees and examlner
The charity's trustees (who are also directors of the company for the purpose 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 Chartties Act 2011 (the 2011 Act) and that an
independent examination is needed.
Having satisfied ourselves thal the charity is not subject to audit under company law and is eligibl8
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 Commission
under section 145(5)(b) of the 2011 Act. and
to state whether particular matters have come to our attention.
Basls of Independent Examine¢s Report
Our examination was carried out in accordan￿ with the general Directions given by the Charity
Commission. 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 disclosure in the accounts, and seeking explanations from you as trustees conceming
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 'lrue and fair
view, and the report is limited to those matters set out in the statement below..
Independent Examiner's Statement
In connection with our examination. no matter has come to our attention:
(i) which gives us reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordan￿ with Section 130 of the 2011 Act; and
to prepare accounts which accord wilh the accounting records, comply with the
accounting requirements of section 396 of the Companies Act 2006 and with the
methods and principles of the Statement of Recommended Practice: Accounting
and Reporting by Charities
have not been met. or
(li) to which, in our opinion, attention should be drawn in order to enable a proper understanding
of the accounts to be reached.
CELERICA LTD
CHARTERED CERTIFIED ACCOUNTANTS
FIRST FLOOR
THE OLD CHAPEL
9 KEMPSON ROAD
LEICESTER
LE2 8AN
Dated . 3eb 110 /1£
Page 6

ST MATTHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
(including Ineome & Expenditure Account)
FOR THE YEAR EIWED 31 MARCH 2025
Unrestricted Restricted
Funds
Funds
2025
2025
Total
Funds
2025
Total
Funds
2024
Note
Income and endoivments from:
Donations and legacles
Charitsble activities
Investments
5,070
8,865
1,347
5,070
123,357
1,347
526
96,095
1,388
114,492
Tot81 income and endowments
15,282
114,492
129,774
98,009
Expendlture on:
Raising funds
Charitsble a¢tivities
Other
1,182
114,492
115,674
104,691
Total expenditure
1,182
114,492
115,674
104.691
Net income
14,100
14,100
(6,682)
Transfers between funds
Net movement in funds
14,100
14,100
(6,682)
Reconciliation of funds:
Total funds brought forward
76,766
76,766
83,448
Total funds carried fonv*rd
90,866
90,866
76,766
All income and expenditure derive from continuing activities.
The statement of fmancial activities include all gains and losses recognised during the year.
Page 7

ST MATTHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Registered company number 4868987
BALANCE SHEET AS AT 31 MARCH 2025
2025
2024
Note
FIXED ASSETS
CURRENT ASSETS
Debtors
Cash at bank
Cash in hand
12
249
l35,147
70
135,466
249
77,807
70
78,126
CREDITORS: amounts falling due
within one year
Other creditors
13
44,600
1,360
NET CURRENT ASSETS
90,866
76,766
NET ASSETS
90,866
76,766
FUNDS
Unrestricted
14
90,866
76,766
Restricted
14
15
90.866
76,766
The charitable company is entitled lo exemption from audit under Section 477 of the Companies Act
for the year ended 31 March 2025.
The members have not required the charitable company to obtain an audit of the financial stat¢ments
for the year ended 3 l March 2025 in accordance with Section 476 of the Companies Act 2016.
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 the charitable
company as at the end of the 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 fllwicial statements have been approved in accordance with the special provisions of Part 15
of the Companies Act 2006 relating to small charitable companies.
The financial statements were approved by the Board ot Trustees on .
18 1ialis
Mrs Delia Dixon
The notes on pages 9 to 15 fomi part of these accounts
Page 8

ST MAThHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ear ended 31 March 2025
1 Accounting Policies
1. Summary of signlflcant accounting pollcies
a General inforrnation and basis of preparation
st Matthews Children's Action Group is a registered charity in England and Wales and also
a company limited by guarantee. In the event of the charity being wound up, the liability in
respect of the guarantee is limited to £10 per member of the Charity. The address of the
charity's head office is given on page 1 of these financial statements. The nature of the
charity's operations and principal acttvities detailed on page 2-3 of these financial statements.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements
have been prepared in accordance with 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)
16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016, the
Financial issued on Reporting Standard applicable in the United Kingdom and Republic of
Ireland {FRS 102), the Charities Act 2011. the Companies Act 2006 and UK Generally
Accepted Practice as it applies from 1 January 2015.
The charity has applied Updated Bulletin 1 as published on 2 February 2018 and does not
include a cash flow statement on the grounds that it is applying FRS 102 Section 1A
The financial statements have been prepared to give a "true and fair view and have
departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent
required to provide a true and fair view. This departure has involved following the 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) issued on 16 July 2014 rather than the Accounting
and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005
which has since been withdrawn.
The financial statements are prepared on a going con￿rn basis under the historical cost
convention, modified to include certain items at fair value where considered necessary. The
'nancial statements are presented in sterling which is the functional currency of the charity
and rounded to the nearest pound.
b Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the
general objectives of the charty and which have not b￿n designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions
imposed by donors or which have been raised by the charity for particular purposes. The
cost of raising and administering such funds are charged against the specific fund. The aim
and use of each restricted fund is set out in the notes to the financial statements.
Page 9

ST MArrHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ear ended 31 March 2025
Continued
1 Accountlng Policies {Continued)
1. Summary of significant accountlng pollcles (Continued)
c Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the
charity is legally entitled to the income after any performance of conditions have been met,
the amount can be measured reliably and it is probable that the income will be re￿ived.
For donations to be recognised the charity will have been notified of the amounts and the
settlement date in writing. If there are conditions attached to the donation and this requires
level of performance before entitlement can be obtsined then income is deferred until
those conditions are fully met or the fulfilment of those conditions is within the control of the
charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair
value when their economic benefrt is probable, it can be measured reliably and the charity
has control over the item. Fair value is determined on the basis of the value of the gift to
the charity. A corresponding amount is recognised in expenditure.
No amount of time is included in the financial statements for volunteer time in line with SORP
FRS {102). Further detail is given in the Trustees Annual Report.
Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are
included in stock and donations in the financial statements upon receipt. If it is impracticable
to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any
beneftts then the fair value is recognised as a component of donations when it is distributed
and an equivalent amount recognised as charitable expenditure.
Gifts in kind donated for resale are included at fair value, being the expected proceeds from
sale less the expected cost of the sale. Where estimating the fair value is practicable upon
receipt it is recognised in stock and "Income from other trading activities" Upon sale, the
the value of stock is charged against "Income from trading activities" and the proceeds are
recognised as "Income from other trading activities Where it is impracticable to fair value
the items due to the volume of low value items they are not recognised in the financial
statements until sold. This income is recognised within "Income from other trading activities"
Fixed assets gifts in kind are recognised when receivable are included at fair value. They
are not deferred over the life of the asset.
Income from trading activities indudes income earned from fundraising events and trading
activities to raise funds for the charty. Income is received in exchange for supplying goods
and services in order to raise funds and is recognised when entitlement has occurred.
Investment income is earned through holding assets for investment purposes such as interest.
Interest income is recognised using the effective interest method. Any dividend and rent
income is recognised as the charity's right to receive payment is established.
Page 10

ST MAThHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ear ended 31 March 2026
Continued
1 Accounting Policies (Continued)
1. Summary of slgnificant accounting pollcles (Continued)
d Expendlture recognltlon
All expenditure is accounted for on an accruals basis and has been classified under
headings that aggregate all costs related to the category. Expenditure is recognised where
there is a legal or constructive obligation to make payments to third parties. it is probable
that the settlement will be required and the amount of the obligation can be measured
reliably. It is categorised under the following headings:
Cost of raising funds
Expenditure on charitable activities
other expenditure represents those items not falling into the above categories.
Irrecoverable VAT is charged as an expense against the activity for which the expenditure
arose.
e Support costs allocation
Support costs are those that assist the work of the charity but do not directly represent
charitable activities and include office costs. govemance costs and administrative costs.
They are incurred directly in support of expenditure on the objects of the charity.
Fundraising costs are those incurred in seeking voluntsry contributions and do not include
the costs of disseminating information in support of the charitable activities.
The analysis of these costs is in included in note 6.
f Tangible fixed assets
As requested by the funders, no depreciation is provided on tangible fixed assets. Assets
are written off at the time of purchase. This is not in accordan￿ with requirements of
Financial Reporting Standard Number 105 which requires assets to be written off over their
estimated useful lives. The trustees consider that these assets will have a small residual
value at the end of each financial year.
g Debtors and creditors recelvable I payable wlthln one year
Debtors and creditors with no stated interest rate and receivable or payable within one year
are recorded at transaction price. Any losses arising from impaimient are recognised in
expenditure.
h Provlslons
Provisions are recognised when the charity has an obligation at the balance sh￿t date as
a result of a past event, It is probable that an ouffiow of economic benefrts will be required
in settlement and the amount can be reliably estimated.
Leases
Rentals payable or receivable under operating leases are charged to the SOFA on a
straight line basis over the period of the lease.
Pag811

ST MAThHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ear ended 31 March 2025
Continued
Accounting Policles (Continued)
Summary of significant accounting pollcles {Contlnued)
Taxation
No provision has been made for taxation as the charty's charitable status renders it
exempt from UK direct taxation.
k Golng concern
The financial statements have been prepared on a going concern basis as the trustees
believe that no material Un￿rtaIntieS exist. The trustees have considered the level of
funds held and the expected level of income and expenditure for 12 months from
authorising these financial statements. The budgeted income and expenditure is
sufficient with the level of reserves for the charity to be able to continue as a going
concern.
2 Income from donations and legacies
2025
2024
Donations
Gift Aid
5.070
526
5,070
526
All income from donations and legacies £5,070 was attributable to unrestricted funds.
(2024: £526 all attributable to unrestricted funds)
3 Income from Gharitable actlvlties
2025
2024
Procurement arrangements:
Leicester City Council
Other grants re activities & summer play scheme
Other charitable activitles:
Trips, activities, tuck shop & parental fees
Minibus & cabin hire
84,186
30,306
84,186
11,204
5,423
3,442
123,357
45
660
96,095
Income from charitable activities was £123,357 (2024: £96,095).
£114,492 was attributable to restricted funds for 2025 (2024.. £95,390).
4 Investment Income
2026
2024
Bank interest received
1,347
1,388
Page 12

ST MArrHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ar ended 31 March 2025
Continued
5 Analysis of expenditure on charitable activities
Direct
Wa
Other
Direct
Su
Costs
Total
Provide out of school play
activities for 5 - 12 year olds
41,518
13,049
61.107
115.674
£115,674 (2024: £104,691) of the above costs were related to restricted funds.
£1,182 (2024.. £0) of these costs were related to unrestricted funds.
6 Allocation of support costs
Out of school la
5-12
2025
2024
Govemance
Wages and salaries
Repairs & maintenance
Heat & light
Insurance
1,472
34,158
20,891
2,939
1,647
61,107
1,380
34,158
9,397
1,047
797
46,779
7 Govemance c08ts
Oul of school la
5-12
2025
2024
Independent examination fees
1,472
1,380
8 Net Income l {expenditure) for the year
2025
2024
This is stated after charging=
Depreciation
Loss on disposal of assets
Independent Examiners Fees
1,472
1,380
9 Independent Examiners remuneration
The independent examinerfs fees amounts to £1,472 (2024: £1,380). There were no
other seNices.
10 Trustees and key management personnel remuneration and •xpensas
The trustees received no remuneration during the year. {2024'. Nil)
The trustees did not have any expenses reimbursed during the year. (2024: Nil)
Page13

ST MArrHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ear ended 31 March 2025
Continued
11 staff costs and employee benefits
2025
2025
2024
2024
Number
Full Tlme
Number
Full Time
Charitable actNities
The total staff costs and employee benefits were as follows:
2025
2024
Wages, salaries and pensions
Social security costs
75,678
80,117
75,676
80,117
12 Debtors
2025
2024
Prepayments
Other debtors
249
249
249
249
13 Creditors: Amounts falling due within one year
2025
2024
Accruals
Other creditors
Deferred income - LCC advance payment
160
1.200
43,240
44,600
160
1.200
1,360
14 Funds
Balance
01.04.24
Balance at
31.03.25
Income
enditure
Transfers
Unrestricted Funds
General
76,766
15,282
(1.182)
90,866
Restricted Funds
Main account
114,492
(114,492)
{115,674)
76,766
129,774
90,866
15 Analysis of net assets between funds
2025
2024
Unrestricted Funds
General
90.866
83,448
Restrictsd
Main account
90,866
83,448
Page 14

ST mA￿HEWs CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
Notes to the accounts for the
ear ended 31 March 2025
Contlnued
16 Related Party Transactlons
There were no related party transactions during the year. (2024.. None)
Page15

ST MATTHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARAiYrKK)
CONSOLIDATED
INCOME & EXPENDITURE ACCOUNT
FOR THE YEAR ENDED
31 MARCH 2025
2025
2024
Income:
Leicester City Council. Other Cvrants & Play Schemes
Trips, activities, tuck shop & other incotne
Donations
Minibus & cabin hire
Bdnk interest receiv¢d
114,492
5,423
5.070
3.442
1,347
129,774
95,390
45
526
660
1,388
98,009
Expenditure:
Salaries, pension & employers national insurance
Training
Staff travelling
Trips, activities, events & materials
Repairs & maintenance
Telephone, printin& stationery & advertising
Heat & light
Insurance
Water charges
Bank charges
Indepcnd¢nt Examiners Report
Equipment
Miscellaneous
Minibus expenses
75.676
2,157
80,117
49
4,851
20,891
1,819
2,939
1,647
7,748
9,397
2,250
1,047
797
519
62
1,380
545
774
1,472
4,212
10
115.674
14,100
104.691
(6,682)
Net Income for the Year
Fund Balance Brought Forward
76,766
83,448
Fund Balance Carried Fonvard
90,866
76,766
This page does not forn] part of the statutory financial statements
Page 16

ST MATTHEWS CHILDREN'S ACTION GROUP
(LIMITED BY GUARANTEE)
MAtN AccouNr
INCOME & EXPENDITURE ACCOUNT
FOR THE YEAR ENDED
31 MARCH 2025
2025
2024
Income:
Leicester City Council
Other Grants re Activities & Play Schemes
84,186
30,306
114,492
84,186
11,204
95J90
Expenditure:
SaIaries, pension & employers national insurance
Training
Staff travelling
Trips, activities, events & materials
Repairs & maintenance
Telephone, printin& stationery & advertising
Heat & light
Insurance
Water charges
Bank charges
Audit & bookkeeping
Equipment
Miscellaneous
Minibus expenses
75,676
2,157
80.117
49
4.851
20,891
1,819
2,939
1,647
7,748
9,397
2,250
1,047
797
519
62
1,380
545
774
1,472
3,030
io
114,492
104,690
{9JOO)
Net (Deficit) for the Year
Balance Brought Forward
Transfer from General Reserves
9JOO
Fund Balance Carried Forward
This page does not forni part of the statutory financial statements
Page 17

ST MA￿HEWs CHILDREN'S ACTION GROUP
(LIVL UTED BY GUARANTEE)
GENERAL FUND
INCOME & EXPENDITURE ACCOUNT
FOR THE YEAR EM)ED
31 MARCH 2025
2025
2024
Income:
Trips, activities, tuck shop & parental fees
Donations & gift aid
Minibu5 & cabin hire
Bank interest received
5,423
5,070
3,442
1,347
15282
45
526
660
1,388
2,619
xpenditure:
Miscellaneous
1,182
1,182
14,100
Net Income for tbe Year
2,619
Fund Balance Brought Forward
Transfer to Main Account
76,766
83,448
(9JOO)
Fund Balallce Carried ForFvard
90,866
76,766
This page does not form part of the statutory financial statements
Page 18