SPROWSTON NUSERY PLAYGROUP
REPORT OF THE COMMITTEE OF TRUSTEES FOR THE YEAR ENDED 31AUGUST 2025
The committee presents their annual report and the financial statements for the year ended 31 August 2025 .
Status
Sprowston Nursey Playgroup is a registered charity (no. 1107494) established by a constitution document dated 09 November 2004 as amended 11 November 2014.
The accounts are compliant with current statutory requirements in accordance with the constitution document.
Principal Activities
The principal activity of the trust is that of a nursery school. This is achieved by fees paid for attendance together with fund raising, grants and donations.
Review of Development, Activities and Achievements made during the Year
The committee believes the trust's affairs to be satisfactory.
The finance of the trust remains secure with funds being held in bank accounts of £93,799.
Reserves Policy
The financial security of the nursery and playgroup is dependent on the number of children moving into the locality and upon the birth rates. We need reserves to keep services running in times of lower children numbers attending. We would like to maintain the current reserve levels which roughly equate to six months expenditure.
Julie Chettleburgh
Chair
Sprowston Nursery Playgroup
Financial Activities Comparison
September 2024 - August 2025
| TOTAL | |||
|---|---|---|---|
| SEP 2024 - AUG 2025 | SEP 2023 - AUG 2024 (PY) | ||
| Income | |||
| 1 Total donations & legacies | 5,144.00 | 0.00 | |
| Donations and legacies | 1,276.00 | 920.00 | |
| Total 1 Total donations & legacies | 6,420.00 | 920.00 | |
| 2 Total Charitable Activities | 0.00 | 0.00 | |
| Charitable activites | 344.00 | 0.00 | |
| Christmas Fayre Income 2023 | 0.00 | 1,035.00 | |
| Christmas Fayre Income 2024 | 775.00 | 0.00 | |
| Fund Raising Income | 180.00 | 641.50 | |
| Total 2 Total Charitable Activities | 1,299.00 | 1,676.50 | |
| 3 Total Other Trading Activities | 0.00 | 0.00 | |
| Child Uniform | -138.59 | 1.82 | |
| Government Funding | 120,034.87 | 100,957.78 | |
| Parent Fees (Sales) | 6,686.00 | 6,253.00 | |
| SEND Funding | 10,288.99 | 26,362.22 | |
| Total 3 Total Other Trading Activities | 136,871.27 | 133,574.82 | |
| Total Income | £144,590.27 | £136,171.32 | |
| Cost of Sales | |||
| Child Uniform Purchases | 0.00 | 189.70 | |
| Consumables | 470.90 | 418.98 | |
| Equipment and Toys | 1,766.63 | 1,611.66 | |
| Refreshments (Food and Drink) | 291.59 | 218.94 | |
| Total Cost of Sales | £2,529.12 | £2,439.28 | |
| TOTAL | £142,061.15 | £133,732.04 | |
| Expenditures | |||
| Accountancy | 1,707.80 | 1,038.60 | |
| Advertising/Promotional | 0.00 | 0.00 | |
| Website | 310.00 | 225.00 | |
| Total Advertising/Promotional | 310.00 | 225.00 | |
| Bank Charges | 108.32 | 239.08 | |
| Childrens Party/ Leavers Expenses | 469.04 | 202.50 | |
| Christmas Fayre Expenses | 0.00 | 96.57 | |
| Cleaning | 523.12 | 333.74 | |
| Dues and Subscriptions | 744.97 | 476.73 | |
| Fundraising Expenses | 593.69 | 151.24 | |
| Insurances | 886.49 | 1,309.74 | |
| Other Professional Services | 672.70 | 199.95 | |
| Payroll Expenses | 0.00 | 0.00 | |
| Employer National Insurance Expense | 0.00 | 0.00 | |
| Staff Training | 780.00 | 705.00 | |
| Staff Uniform | 399.56 | 501.22 | |
| Staff Welfare | 81.66 | 50.00 | |
| Total Payroll Expenses | 1,261.22 | 1,256.22 |
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Accrual Basis Tuesday, 30 June 2026 03:39 pm GMT+01:00
Sprowston Nursery Playgroup
Financial Activities Comparison
September 2024 - August 2025
| TOTAL | |||
|---|---|---|---|
| SEP 2024 - AUG 2025 | SEP 2023 - AUG 2024 (PY) | ||
| Payroll Expenses Total for Return | 0.00 | 0.00 | |
| Employer Pension Expense | 1,020.83 | 789.28 | |
| Wages & salaries | 106,047.63 | 98,906.51 | |
| Total Payroll Expenses Total for Return | 107,068.46 | 99,695.79 | |
| Printing, Postage and Stationery | 324.78 | 122.45 | |
| Rent or Lease of Buildings | 13,470.00 | 11,818.00 | |
| Repair and maintenance | 1,192.11 | 379.40 | |
| Health & Safety | 231.24 | 214.08 | |
| Total Repair and maintenance | 1,423.35 | 593.48 | |
| Telephone / Internet | 921.72 | 884.19 | |
| Total Expenditures | £130,485.66 | £118,643.28 | |
| NET OPERATING INCOME | £11,575.49 | £15,088.76 | |
| Other Income | |||
| Apprentice Grant / Income | 1,500.00 | 0.00 | |
| Interest Income | 923.21 | 685.64 | |
| Total Other Income | £2,423.21 | £685.64 | |
| Other Expenditures | |||
| Depreciation Expense | 1,242.28 | 589.18 | |
| Total Other Expenditures | £1,242.28 | £589.18 | |
| NET OTHER INCOME | £1,180.93 | £96.46 | |
| NET INCOME/(EXPENDITURE) | £12,756.42 | £15,185.22 |
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Accrual Basis Tuesday, 30 June 2026 03:39 pm GMT+01:00
Sprowston Nursery Playgroup
Balance Sheet Comparison
As of August 31, 2025
| TOTAL | |||
|---|---|---|---|
| AS OF AUG 31, 2025 | AS OF AUG 31, 2024 (PY) | ||
| Fixed Asset | |||
| Tangible assets | |||
| Fixtures & Fittings | 0.00 | 0.00 | |
| Fixtures and Fittings Cost | 12,376.00 | 5,363.00 | |
| Fixtures and Fittings Depreciation | -2,160.07 | -1,024.97 | |
| Total Fixtures & Fittings | 10,215.93 | 4,338.03 | |
| Office Equipment | 0.00 | 0.00 | |
| Office Equipment Cost | 428.71 | 428.71 | |
| Office Equipment Depreciation | -321.54 | -214.36 | |
| Total Office Equipment | 107.17 | 214.35 | |
| Total Tangible assets | £10,323.10 | £4,552.38 | |
| Total Fixed Asset | £10,323.10 | £4,552.38 | |
| Cash at bank and in hand | |||
| Current Account 33451151 | 15,225.58 | 40,409.73 | |
| Petty Cash (£100.00) | 0.03 | 22.90 | |
| Savers 70412546 | 78,573.40 | 49,841.04 | |
| Total Cash at bank and in hand | £93,799.01 | £90,273.67 | |
| NET CURRENT ASSETS | £93,799.01 | £90,273.67 | |
| Creditors: amounts falling due within one year | |||
| Current Liabilities | |||
| Accruals | 285.50 | 240.00 | |
| HMRC 2024-25 (deleted) | 0.00 | 432.34 | |
| HMRC 2025-26 (deleted) | -1,764.61 | 0.00 | |
| HMRC 2026-27 | -2,095.89 | 0.00 | |
| NEST | 206.27 | 11.29 | |
| Parent payment on account (Deposits) | 1,752.00 | 1,160.00 | |
| Wages Control Account | 0.00 | 0.00 | |
| Total Current Liabilities | £ -1,616.73 | £1,843.63 | |
| Total Creditors: amounts falling due within one year | £ -1,616.73 | £1,843.63 | |
| NET CURRENT ASSETS (LIABILITIES) | £95,415.74 | £88,430.04 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | £105,738.84 | £92,982.42 | |
| TOTAL NET ASSETS (LIABILITIES) | £105,738.84 | £92,982.42 | |
| Charity funds | |||
| Opening Balance Equity | 0.00 | 0.00 | |
| Retained Earnings | 92,982.42 | 77,797.20 | |
| Surplus/(Deficit) | 12,756.42 | 15,185.22 | |
| Total Charity funds | £105,738.84 | £92,982.42 |
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Accrual Basis Tuesday, 30 June 2026 03:43 pm GMT+01:00
The accounts for Sprowston Nursery Playgroup were inspected by Sarah Heffer Accountancy Ltd and found to be in order.
Sarah Heffer Accountancy Ltd 2026