Company Registration Number 05812933 KINETOY PLAI'GROUP LTD REPORT OF THE TRLSTEES.4J%D FIY.4N'CIAL ST.4TF..IIENTS FOR THE YE.4R ENDED 31 JL'LY 2025 Charlty Number 1115513
KINETON PLAYGROUP LTD FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2025 CONTEITS Page{s) Truslees Annual Report Indepcndcnts Examincr's Rcport to Ihc Mcmi5 Stalement of Financial Activities Income and Expcndiwrc Account Balance Sheel Notes to the Financial Siatemenls 10- 12
KINETON PLAYGROUP LTD TRUSTEES ANNUAL REPORT YEAR ENDED 31 JULY 2025 The Irustees, who are also direciors for ihe purposes of company laiv, hai'e pleasure in presenting their report and ihe unaudiied financial siaienienis of the chariry for the vear elided 31 July 2025. The In15tccs hai'e adopicd the Siatcmcnl of Rccomm¢ndcd Praciicc {SORP} "Accounting and Reporting by Chariiies issued in March ?005. REFERENCE AIND ADMINI ISTRATIE DETAILS Registered eharity, name Kineton Playgroup Lid Charity registration number 1115513 Compani registration number 05812933 Registered office Helen's Place King Johns Road Kincton Il'arwick CV)) OHS Directors The directors who served the company during the year M'ere as follows: Lyndsay Inglis Buchanan Hale1 Phillips Michael Alan Lawrence (Appointed 27102 ?025) Claire Louise LMcClellai)d Caihcrinc MyfannHy Thompson (Rcsigned 08101120251 Trustees The trnslees of (he Charity are as slated below: Lyndsay Inglis Buchanan Caihcrinc Myfannwy Thompson {Resiuned 0810112025} Harriet Phillips Claire Louis¢ Mccelland IAppoinied 061061?0?41 Micha¢1 Alan Lawrence {Appoinied ?710? ?0?51
KINETON PLAYGROUP LTD TRUSTEES ANNUAL REPORT l¢ontlnuedJ YEAR ENDED 31 JULY 2025 STRL'CTURE, GOVERN'ANCE AND MAN'AGE.MENL T TNstees Responsibilities Company Lam, requires ihe trusiees to prepare accounts for each financial ycar. ii'hich give a true and fair view ot the state ol. affairs of the chariry and of lis surplus or deficit of tlie cliarity for that period. In preparing these accounis the irusieeb are required to.. . Select suitable accounting policies and then apply thein consistenily- Make judgements and estimales that are reasonable and prudeni- Slate whether applicable accounling standards have been followed. subject to any niaterial departure discloscd and explained in the accounts- and Prepare ihe accounts on the going concern basis unless it is inappropriaie to presume that the charity ivill coniinue. The trustees are responsible for keeplnti proper aeeountin¢F records which disclose with reasonable accuracy al an). lime ihe financial posilion ol Ihe conipanv and enable them lo ensure that the accounts comply ii'ith the Companics Act ?006. Thc), arc al%0 rcsponsiblc for safeguarding the as5els of the charilv and hence laking responsible steps for the prevention and deiection of fraud and other irrenularities. OBJECTIVES A'D ACTII'ITIES Kineton Playgroup Ltd offers a safe wclcoming cnvironrncnt whcrc children can learn through plav. Kineton Playoroup Ltd il'as rated outstanding in all areas of our most recent orsied reports in NToi'enibcr ?014 and Ma). 20?? Helen s Place opened in September ?007 and provides an excellent i'enue for 'our' children to participate in a ii'ide ar1ery of activities. supervised by our e.Iperienced staff. Prior to movingF to this building. Kineton Plavgroup Lid operaled from ihe Methodist Church in Kineion and Kineion Playoroup has been seTh'in£ the local community since 1967. Kineion Playgroup Lid is a communitv oroanisaiion by a commitice from parents. It is LA regisiered, Olsted inspected and a member of the Pre-school Learning Alliance. The overall aims are to.. - Provide the children. parents and earcrs of the Kineton vi113oe community and surrounding area ii'ith qualiry. flexible and allordable care and education in a familiar s¥ttinb durinb. tLmi lim¥.
KINETON PLAYGROUP LTD TRUSTEES ANNUAL REPORT (¢oniinuedJ YEAR ENDED 31 JULY 2025 Provide a happy and enriching environmcni and cxpcricnce for all the children in our care. Kineron Playgroup Ltd runs pre-school sessions during iem) lime for children fron) two years io five years old from 9am 10 3pm and has strong Ill5 ivith the local priniary schools to which our children transfer. Ve also offer wrap around ear¢ Iroiii 8am to 6pm durin? lem] lime and from 8am 10 5pm during most school holidays for cbildren from Ihree io i,elVe years old. Responsibilities of Mallageellt committee The company rnns Kineion Playgroup and Kineton After School Club ILfjSCI and is a chariiable conipany limiied by 2uarantee. Its dir¢¢iors coiiie from the volunieer Iiiana?eiiient commiiiee. larg¢ly made up of parenis. Commiltee responsibililies include the administrniion of thc chariiy. the emplo)'menl of staff. financial managemeni and fvndraisinL. Thc commitiee meets each half ienn. The seitino manauer also artends committee meeiings and nieeis regularly with ihe Chair and otfftier coiiimiiiee men)beis to discuss issues as tliey arise. The dircctors of ihe compan), arL also chariry trusiccs for thc purposes of Charity LaTh' and are known as the management committee. Each gil'es their lime voluniarily and receive no beiiefii froni the charity. Traininti is (Jji'en as appropriate. Risk Majjagement The management commtitee and sclting manager have conducicd a review of the major risks 10 which ihe company is exposed. A Risk Regisier has been esiablished and is up-dated regularly. The following n)ajor risks have been ideniified.. Serious injur), or accident to a child: Health & Safety, ,Klajor Ineideni and Accidcnt PoliLies are in place alonq with boih ?eneral and specific risk assessmeni. All are reviewed ai)i)ually or as circuni5tances diclate. All members of staff are trained in correcE procedurc5 and all contaci siaff have received eertificaied paediairic Firs1 Aid iraining. All accident and incidents are reported and follow'ed up. Annual and oiher inspections as appropriate are arried oui by ROSPA and oiher approved contra¢tors according to their areas of expertise. Loii'er numbers of children registering and attendin? M'hich ivould reduce income and lead io a reduciion in staff hours requircd. All slaff are on a Lero hours coiitract iyiih weekly hours being rci'ieii'ed and agreed each academic year to maich r¥gi.£iraiion numbcrs. lajor pandemic illness resulting in Closure of plai-group: insurance policy will coer our costs for onc term alihough closure 10 Coronavitus pandeinic lias now been excluded.
KINETON PLAYGROUP LTD TRUSTEES ANNUAL REPORT (contlnuedl YEAR ENDED 31 JULY 2025 Damage to building b!- fire or other incident resulting in closure: insurance policy will coi'er our costs. Aliernative accommodation to bc found ii'iihiii the N'illage lo enable playgyroup operations to continue. Change of goi'ernment polie!. relating lo funding ol pre-school sessions.. Charging policy Ircady in place for thosc noi ¢ligiblc for fundine. Financial Report The operational incomc for the coinpany is received through session fces. paid dir¢¢i by parents, aiid goi'emment earlN' vears nding. A small amouTtt of addilional income 15 raised each )'car ihrouoh donation5. fundraising ei.'enis and applications for small grants from various sources. The long lerni impact of the currcnl cconomic climate. increases in national living ivage and minimutn ivagFc ratLS and changes in cenirdl govemm¢nt policiLs and funding for early years and wraparound childcare lin particular the incomine Goi-cmmcnt"s commiiment to ensure prin)ary scliools prokide free breakla51 clubs for all cliildreii and io extend fixed fundiiiu hours for children from (hc aoc of nine monthsl on futur¢ operalions continues uncertain. bul ¢onservatii'e budget estimates indicate Ihat the settine should be able to maIn operational tn future years in ihe medium lemi a( lea51. The repon was approved by order of ihe board of trustees on JO April ?026 and signed on its be If by= Michael Laii'rence Trustee
KINETON PLAYGROUP LTD INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF KINETON PLAYGROUP LTD YEAR ENDED 31 JULY 2025 I report io the charity trusEees on my examination ol- the financial statements of ihe charity for the year ended 31 July ?025. RESPONSIBILITIES AND B.4SIS OF REPORT As tlie Ch¢Ity Irusiees of the compan), {and also ils direLiors for Ihe purposes of company lawl you are rcsponsible for the preparation of the financial staiemenis in accordance ii'ith the requirements of the Companies Act ?(K16 {rhe ?006 .4cr). Having satisfi¢d myself ihai the accounts of ihc company arc noi required io be audiied under Part 16 of the ?006 Acl and are eli?ible for indepeiident exaniinalioii. I report iii respect of my cxamination of the charity account% as carriLd out under seciion 145 of the Charities Act 2011 {the 2011 A¢t). In carrying) oui mlt examinaiion I have lolloii'ed all Ihe applicable dire¢tions oiven by the Charit!, Comniission under section 145(5) (b) of ihe ?01 l Acl. INDEPEN'DENT EXAIIINER'S STATEIIEN Since the charity's gross income exceeded £?iO.000 your examiner musi be a niember of a body listed in section 145 of ihe 2011 Act. I confirm that l am qualified io undertake the examination because l am a member of ACA. Ivhich is one of the lisied bodies. I have completed my examinaiion. I confiml that no mailers have come lo my aitenlion in connection ivith the examination (piving me cause io beliei'e ihat in an), maicrial iesPL'Ct: accouniing records were not kcpt in respect ot ihe charity as required by section 386 of the ?006 Act: or the financial statcmenis do not accord ivith those records: or the financial statemenis do noi comply ivith the accouniing requiremenis of section 396 of the ?006 Act oiher ihan any requirement thai tlie accoui)ts gil'e a IruL aiid fair vieiv ivhich is not a matter considered as part of an independeni eAaminaiion- or 4. the financial slaiemenis have noi been prepared in accordance with ihe methods and priiiciples of ihe Siaicnient of RecomniendLd Practice for accounting and reportiiits by charities applicabli io charilies preparing their accounis in accordance ii'iih the Financial Reporting Siandard applicable in the UK and Republic of Ircland (FRS I O?). I hai'e no concerns and hai-c com¢ across no other mattcrs in conncciion with the examination EO which aitention should be drawn in this report in order 10 enable a proper understanding of th¢ fjnancial staiement5 to be reached. Jdnies Freen)aii FCA Grineaux Accouniants Limited ?0 Market Hill Souihani Ivanvickshire CV47 OHF
KINETON PLAYGROUP LTD STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 JULY 2025 Unr¢sirici¢d Resiricied Funds Funds Total Total Funds ?024 O? j Incoming Resources F¢¢5 & Grants Fundraising Sundry Income 351.880 424 351.880 424 6.882 306.908 593 5.849 6.882 359.186 359,186 313.350 Inieresi Receii'ed 728 728 566 Total Incoming Resourees 359.914 359.914 313.916 Resource5 Eipended Administration Expenses 352.068 352,068 3Y1.490 Not Incomingl {Outgoing) Resources for The l'ear 7,846 7,846 17.574) Total Funds Broughi Foni'ard 191,1105 191,005 198.579 Total Fund5 Carried Fonvard 198.851 198.851 191.005 All of the above amounts rclate to continuing actii'ilies.
KINETON PLAYGROUP LTD INCOME AND EXPENDITURE ACCOUNT YEAR ENDED 31 JULY 2025 2025 2024 Income 359,186 313,350 Total Expenditure 352,068 321,490 Operating Surplusl {Deficiencv) 7.118 (8.140) Other Income Interest R¢ceii'able Surplus1 (Deficit) On Ordinarv Actii'ities Before Taxation 728 566 7.846 17.i74} Taxalion Retained Surplusl (Deficit) For The Financial Year 7.846 17.574) All of ihe above amounts relate io coniinuing aciii'iiies.
KINETON PLAYGROUP LTD BALANCE SHEET YEAR ENDED 31 JULY 2025 202S 20?4 Fixed Assets Tangible Asscls 101.220 106,675 Current As5els 11.706 92J20 104.026 15.199 73.755 ¥8.954 Cash ai bank and in hand Current Liabiliti¢s.' Amounts lalling due within on¢ year 6J95 4.624 Net Currcni Asseis 97,631 84,330 Net Assets 198.851 191.005 Funds Resirict¢d Income Fund Unresiricied Incom¢ Fund 198,841 191.00) Total Funds 198.851 191.005 For thc year ended 31 Jul). ?025 ihe companv il'as entiil¢d io exemption from audit under section 477 of thL Companies Act ?006 relatini¥ io small compan&cs. The trustees have not required thc company to ob13in an audit of lis accounts for tlie year in quLstion in accordancc with seciion 476. The trustees acknowledge their responsibilities for complving ii'iih the requiremenis of the Act ivith rcspcct to accounting records and prcparation of accounls. These financial siaiemenls have bttn prepared in accordance iiith ihe provisions applicable to companics subjcci to Ihe Small CompaniLS fL"gime and M'ith Ihc Financial Reponing Standard for Smaller entiEies (effective April 20181.
KINETON PLAYGROUP LTD BALANCE SHEET (thllinued) YEAR ENDED 31 JULY 2025 Thc5e financial sleMentS were approi'ed by the mcmbcrs of the commiiiee on the 30 April 2026 and are signed on their behalf by= Michael Laivren¢e Trnstce Company Registraiion Nuniber 0581 ?933
KINETON PLAYGROUP LTD NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2025 Accounting Policies Basis of accounting The financial siaiemen¢s hai'e been picpaicd undcr thc historical cost coiivcniioii and in accordance M'ith ihL Financial Reportinq Siandard for Smaller Entittes leffccTlI'L April 2008). Ihe Companies Act 2006 and the requircnients of the Statement of Recommended Practice. Accounting and Reportin? b). Charities. Ineoming resources All incoming rcsourccs arc includcd on thc Staicmcnt of Financial Activities when thc charity is legally entitled to ihe inconie and the aniount can be quaniified ii'iih reasonable accuracy. Resources expended Expcndiiurc is accounicd for on an accwals basis and has bccn classificd under hcadinus thai aiyoregate all cosi related io the cateoory. Illhere cosis cannoi be direcilv attributed to panicular headings, they haN'e been allocated to actii'ities on a basis consislenl wilh Ihe use of resources. Tangible red a55et5 Deprecialion is provided at Ihe folloiving annual rates in order io ivrite off each asset oi'er ils eslimated useful life. Computer Equipment Buildings Equipment and Toys Straluht line Ovir three years Sirai?hi line oi'er tii'enty five years ?5D/o Rcduciiiu Balance Taxation The charity is exempt from COTporation tax on its charilable activilies. Fund aecounting Unrestricted funds can be used in accordance ivith ihe charitable objeclii'es al the discretion of ihe trusiees. Restricted fund5 can only be used for particular reslricied purposes ivithin ihe objects of tlie charity. Restrictions arise when specified by tli¢ donor or when funds are rdised for particular rc5trictcd PUTPQSC5. 10
KINETON PLAYGROUP LTD NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2025 Further explanation of ihe nature and purpose of each fund is included in the notes to the financial siaiements. 2. Tangible Fixed A55ets Buildings Equipment & Toi's Computer Equipment Total Cost Ai l August ?024 Addtiions Ai 31 Julv ?025 ?83.762 6.677 290.439 37.975 1.0¥8 39.063 8.018 3?9.755 7.765 8.018 337.$20 Depreciation A( l August 2024 Chargc for the year At 31 Julv ?025 181.389 l.iil 192.940 34.959 1.026 35,985 6.73? ?23.081 fy13 13.)?0 7J76 236.301 et Book I'alue At 31 Jull, ?0? j 97.499 10?.373 3.078 642 101.220 At 31 July 2024 7.016 1 ?86 106.{)75 3. Debtors 2024 Trade D¢bior5 Pr¢paymeDts 7.618 4.089 11.706 9.804 5..?9) 4. Credilors 2024 Trade Creditors Accruals PA YE Creditor 1.985 774 3.636 6J95 52 774 4.6)4
KINETON PLAYGROUP LTD NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2025 S. Staff Cost5 2025 2024 W2ges and Salariey So¢ial Securiiv (0515 Pension Cosis 223,848 50.233 13.694 287,775 203.481 41.982 13.441 ? j8.904 The averdge monthly number of cmploy¢¢s during the year '3S as follows.. 2025 16 2024 16 6. %1oi'ement in Funds As at .Moi'ement Asat In Fund5 3110712025 OIJO8J2024 Unrestricted Funds General Fund5 191.005 7.846 198.851 Rostricted Funds Building Fund Total Funds 191.005 7.846 198.851 12