Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
Charity registration number: 1122601
St Mary’s Pre-School Playgroup
Annual Report and Financial Statements
for the Year Ended 31 March 2026
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 7|
|Independent Examiner’s Report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11 to 16|
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Reference and Administrative Details**
## **Trustees**
Mrs C Truelove Rev A Spence Mrs C Scriven Mrs M Stannard Mrs M Whytock
## **Principal address**
Old Church Schools 86 Hayes Street Hayes Bromley Kent BR2 7BA
**Charity Registration Number**
1122601
## **Accountants**
Bourner Bullock Chartered Accountants 114 St Martin’s Lane Covent Garden London WC2N 4BE
## **Independent examiner**
Thomas Solis Bourner Bullock Chartered Accountants 114 St Martin’s Lane Covent Garden London WC2N 4BE
**Website** : **www.stmaryspreschoolplaygroup.co.uk**
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Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Trustees’ Report**
## **Trustees’ Report**
The Trustees present their report along with the financial statements of the Charity for the year ended 31 March 2026. The financial statements have been prepared in accordance with the accounting policies set out on the ensuing pages and comply with the Trust Deed, Charities Act 2011 and 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).
The Trustees confirm that they have complied with the requirements of Section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
There is currently provision for a maximum of 5 Trustees as follows:
- The Chair, who will be chosen from candidates proposed by the Rector of Hayes Parish Church;
- The current Rector of Hayes Parish Church (or, should there not be one, a deputy chosen by the Parochial Church Council until such time as a new Rector is in place);
- A member of Hayes Parish Church, who shall be chosen by Hayes (Kent) Parochial Church Council;
- A Charity Secretary;
- The Treasurer (providing this is not a paid position);
- A separate Independent Trustee should the Treasurer not be a Trustee.
The Trustees who served during the year were as follows:
Mrs Carol Truelove Chair The Reverend Amanda Spence Rector of Hayes Parish Church Mrs Clare Scriven Independent Trustee Mrs Mary Stannard Member of Hayes Parish Church Mrs Mary Whytock Charity Secretary
The Trustees of the St Mary’s Pre-School Playgroup (the ‘PSPG’) have the responsibility of promoting the aims of the Pre-School, which are to enhance the development and education of children primarily under statutory school age, by:
- a) Offering appropriate play, education and care facilities and family learning within a Christian ethos, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;
- b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas; and
- c) Instigating and adhering to and furthering the aims and objectives of the Pre-School Learning Alliance.
Day-to-Day oversight of the Pre-School’s activities are undertaken on the Trustees’ behalf by the Chair supported by, amongst others, the following Officers:
- The Treasurer;
- The Financial Advisor to the Trustees;
- The Pre-School Leader;
- The Deputy Pre-School Leader.
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Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Trustees’ Report**
As part of these oversight duties the Chair has delegation from the Trustees to agree any matters that may be considered as non-material and/or part of “business as usual”. However, any financial delegation rests solely with the Financial Advisor to the Trustees.
The power to and responsibility for the appointment and removal of Trustees rests with the Trustees collectively. Upon appointment Trustees receive the Trust’s governing documents, the most recent Annual and Financial Reports and guides to good practice and governance. They meet with current Trustees for briefing on the charity and its objectives. They are also made aware of their Trustee responsibilities.
## **Report from the Chair of Trustees**
The Pre-school employs 14 permanent and 3 temporary staff. Our Leader, Gina Goddard and Deputy, Ella Skipp, together with our Room Leaders ensure the safe running of the Pre-school whilst providing an interesting and challenging curriculum to enable the children to learn happily through their play. The Pre-school is open 5 mornings and 3 afternoons each week. Every morning we look after 16 2½ - 3 year olds in the small hall and up to 32 3-4 year olds in our Main Hall. We operate with a healthy staff pupil ratio of 1:4 for our younger children and 1:6.4 for our older children, which is significantly better than current guidelines. Each child is assigned a Keyworker who works closely with the parents to ensure that their child is thriving. For those parents who cannot regularly manage to talk to the Keyworker, we supply a ‘Contact’ book in which staff and parents can exchange points of interest and importance regarding the progress of the child. When our 4 year olds are transitioning to ‘Big School’ Keyworkers will pay particular attention, liaising with parents, to ensure the children will be ready and well-equipped to start school. Throughout the year we arrange formal meetings during school hours for parents to come and discuss their child’s progress and well-being.
At the Pre-school we ensure that all Areas of Learning are covered through our play, activities and teaching. The following are a few examples of how we have covered these areas throughout the past year.
## Literacy
Trips to the Library and Alice, the Manager, reads them a story and explains how the library works. We have a selection of books that the children can take home, bring back and swap.
We have a new display board that displays all the lower-case letters of the alphabet with images of popular characters such as The Gruffalo.
## Maths
A new display board that has numbers and shapes on.
## Personal and Social Development
We have a new emotion chart called Rainbow Drops which we use to encourage children to point out their emotions with visual images and colours. This helps the staff to calm the child’s anxieties.
## Understanding the World
Displayed throughout the halls is a map of the world, pictures of vehicles, animals, colours, numbers, etc. which helps us open up conversations with the children.
## Communication and Language
Staff have completed a Makaton course to learn to sign for non-verbal children and we will be incorporating this into our everyday songs and circle times to promote inclusivity.
## Expressive Arts and Design
The children have designed and made all the artwork on our display boards.
## Physical Development
We set up obstacle courses in the garden to encourage children to take risks, practice gross motor skills such as jumping, hopping, crawling and problem solving.
3
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Trustees’ Report**
Our staff attend various training courses throughout each year. As well as the statutory courses such as Safeguarding, Child Protection and Paediatric First Aid, 2 new courses were attended during this past year - Understanding ADHD and Social and Communication difficulties. Safeguarding courses for staff and Trustees are now compulsory every 2 years.
Our SEND Co-ordinator, Kay Wallace, retired last July after 28 years of service. Her contribution throughout those years was huge, particularly in the field of Special Educational needs and disability and her knowledge and experience are greatly missed. However, Kay’s successor, Keely Crockett, who was already a member of our staff, has taken over this role very caringly and enthusiastically. Keely has already attended several courses to increase her knowledge and understanding of the subject, ably supported by the Pre-school leaders. The SEN Advisory team in Bromley are always ready to offer help and visit us if we need their support and guidance.
Recent media attention on children transitioning to Primary School suggests that 36% of children struggle to play and share with others, 25% are not toilet trained and teachers report that 2.4 hours of teaching time is lost every day. 90% of parents thought their child was ready to start school. On leaving us all our children are toilet trained, they are able to put on their coats unaided and know how to share, and those that find that difficult know how to use timers, etc. The staff are confident that our children are ready.
We continue to enjoy a good relationship with our local primary school and some of the Early Years teachers visit us to meet the children in the Summer Term. The school also arranges for some Years 5 and 6 students to visit the Pre-school to read to the children, as this hopefully helps the children feel more comfortable around the bigger children when they start school. This, plus 2 playtime visits for the children at the primary school, really helps the children to transition. We also follow the school’s methods of teaching phonics. We are very grateful to Hayes Primary for their support with our work.
A new government initiative is a climate sustainability plan, and our Deputy Leader, Ella Skipp, has become our Sustainability lead. We have written a new policy which covers how we are going to make this work, e.g. we have already introduced recycling bins at snack time and lunch club, so that the children can get used to recycling from an early age.
Thank you to the ‘Friends’ of the Pre-school, our parents, who supported our fundraisers for the Pre-school throughout the year and our particular thanks go to Leanne Ball, Louise Sayer and Stephanie Zieminski who organised events such as a sponsored bounce, Easter bonnet making, ‘Mother’s Day gift stall and sunflower growing. The Pre-school also raised £50 for Save the Children with a Christmas Jumper day, £70 for Children in Need and £36 for Red Nose Day.
In January we celebrated the Chinese New Year. The children ate noodles, beansprouts and peppers with soy sauce and they went home with a lucky bag containing a chocolate coin. They made Chinese lanterns and fans and made horse masks as it is the Year of the Horse.
In March, for World Book Day, a small theatre group visited to perform a South African folktale called Abiyoyo and the children loved it and responded enthusiastically. The children came to Pre-school that day dressed as a book character.
The police are regular visitors to the Pre-school and so is the Bromley Fire Brigade. The Oral Hygiene Practitioner from Bromley Healthcare visited in April and talked to the children about the importance of cleaning their teeth, how to brush their teeth properly and the difference between healthy foods and sugary foods and drinks.
Each year we bring in some eggs to watch them hatch, either chicks or ducklings. Last year we watched ducklings hatch and Gina and the staff organised lots of learning activities around this hugely popular and fun event.
The Revd Amanda Spence from St Mary’s Church, one of our Trustees, visits the Pre-school regularly to talk to the children and the Church welcomes our parents and children each year for an Easter service, which included a parade of the children wearing their home-made Easter bonnets, a Harvest Festival service and a Nativity, which is always a crowd pleaser!
At the end of the school year the children brilliantly performed ‘The Hungry Caterpillar’ in church and sang to us so confidently their ‘leaving’ song. There wasn’t a dry eye in the church! All these performances take a great deal of organisation, hard work and care from all the staff, which the Trustees recognise and give thanks.
4
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Trustees’ Report**
## **Treasurer’s Report**
The Pre-School’s principal sources of income emanate from fees (both session and lunch club) and fundraising. Session fees are paid for by the parents or funded by the London Borough of Bromley (“LBB”) through Early Years national funding. Fundraising activities are organised by the Friends of the Pre-School.
The financial year ended 31st March 2026 saw a modest surplus of just over £4,700 which allowed the General Fund to increase to a healthy £71,918 which is well above our current policy level of a minimum of £50,000. However with total expenditure now close to £230,000 (and likely to increase further) the Trustees are to consider an increase in the policy level to an amount which reflects more closely the standard requirement of three months’ expenditure. Any such change will be implemented for the financial year ending 31st March 2027.
Total fee income at £233,362 decreased by 4.1% with this being driven almost exclusively by a slight fall in the number of pupils, mainly as a result of two members of staff being on maternity leave. There was also some change in the make-up of fees occasioned by changes to the Local Authority “rules”. The above-mentioned decrease of 4.1% would in fact have been higher without modest increases in both Local Authority funding rates and private fees.
Total unrestricted expenditure increased modestly by 2.2% with the increase in staff costs being held at 1.6% notwithstanding the significant increases in Minimum Wage and a significant increase in the level of Employers’ National Insurance contributions. The trustees though were pleased to award salary increases to all staff given the continuing inflationary pressures, but overall staff costs were lower than expected due to the aforementioned maternity leaves.
Most other costs increased in line with inflation, although there were some minor variations. There was however an expected fall in computer costs to more normal levels following the purchase last year of new equipment in response to advancing technology.
There were no notable changes, other than business-as-usual movements, to any of the Designated or Restricted Funds. It is anticipated though that the Disability Allowance Restricted Fund will no longer be needed going forward and thus a transfer of the remaining funds to the SENCO Fund will probably take place (as allowed by the Local Authority).
Richard Truelove
Financial Adviser to the Trustees
6
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Independent Examiner’s Report to the trustees of St Mary’s Pre-School Playgroup**
I report to the trustees on my examination of the financial statements of St Mary’s Pre-School Playgroup (‘the charity’) for the year ended 31 March 2026 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.
This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
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.............................................
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............................................. Thomas Solis ACA Bourner Bullock Chartered Accountants 114 St Martin’s Lane Covent Garden London WC2N 4BE
Date: 14 July 2026
8
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Statement of Financial Activities for the Year Ended 31 March 2026 (including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**Total funds**
**2026**
**Total funds**
**2025**|**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**Total funds**
**2026**
**Total funds**
**2025**|
|---|---|
|**Note**
**£**
**£**
**£**
**£**
**£**||
|**Income from**|
-
-
2,508
2,508
1,924
231,967
-
1,978
233,945
243,635
1,164
-
-
1,164
978
231
-
-
231
187|
|Donations
2||
|Charitable activities
3||
|Investment income
4||
|Other income
5||
||233,362
-
4,486
237,848
246,724|
|Total Income||
||
228,656
160
4,377
233,193
229,016|
|**Expenditure on:**||
|Charitable activities
6||
||228,656
160
4,377
233,193
229,016|
|Total Expenditure
||
||4,706
(160)
109
4,655
17,708|
|Net income/ (expenditure)||
||-
-
-
-
-|
|Transfers between funds||
||4,706
(160)
109
4,655
17,708|
|Net movement in funds||
|||
|||
|||
|**Reconciliation of funds**||
|Total funds brought||
All of the Charity's activities derive from continuing operations during the period.
9
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Notes to the Financial Statements for the year ended 31 March 2026**
## **1 Accounting Policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Basis of preparation**
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) (effective 1 January 2019)-(Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 ‘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) (Second Edition)’rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
St Mary’s Pre-School Playgroup meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historic cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The financial statements have been prepared on a going concern basis. The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
## **Charitable funds**
Unrestricted funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the Charity. The current policy of the charity is for unrestricted funds to be a minimum level of £50,000, which is approximately three months’ ordinary expenditure. On this basis the trustees continue to adopt the going concern basis in preparing these financial statements.
Restricted funds represent monies that have been either donated or received in connection with a specific use, need or project and thus they may only be used in this connection. The purposes and uses of the restricted funds are set out in the notes to the accounts.
## **Incoming Resources**
Charitable activities relate to school fees and as from the financial year ended 31 March 2018 to the financial year ended 31 March 2026 are accounted for on an accruals basis and as such gives rise to Deferred Income.
All other income (including donations, gifts and grants) is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
11
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Notes to the Financial Statements for the year ended 31 March 2026**
## **1 Accounting Policies (continued)**
## **Expenditure**
All expenditure is recognised at the time it is incurred or (if earlier) once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. In addition, accruals are raised at the end of each accounting period for expenditure which has been incurred in that period but which has not been paid out by the period end.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1, Section 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3, Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Financial instruments**
The charity only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as debtors and creditors and loans from related parties.
Financial assets that are measured at cost or amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in profit and loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet where there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
The charity does not have anything other than basic financial instruments.
## **Debtors**
Amounts owing to the charity at the end of any reporting period in respect of fees or other income are shown as debtors less any provision for amounts that may prove uncollectable. Prepayments are valued at the amount prepaid, net of any discounts.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash-on-hand and call deposits, as well as any other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. The charity seeks to pay such obligations without delay and will accrue at the end of each accounting period for goods and services which has been incurred in that period but which has not been paid out by the period end.
## **Judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results though may differ from these estimates
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The trustees consider that there have been no significant judgements or accounting estimates in the year under review.
12
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Notes to the Financial Statements for the year ended 31 March 2026**
## **2 Income from donations**
|Grants and donations
**haritable activities**
LB Bromley fees
Other fees
**nvestment income**
Interest receivable
on bank deposits
**ther income**
Sale of photographs|**Unrestricted**
**funds**
**£**
**Designated**
**funds**
**£**
-
-|**Restricted**
**funds**
**£**
2,508|**Total**
**2026**
**£**
**Total**
**2025**
**£**
2,508
1,924|
|---|---|---|---|
||-
-|2,508|2,508
1,924|
||**Unrestricted**
**funds**
**£**
**Designated**
**funds**
**£**
171,118
-
60,849
-|**Restricted**
**funds**
**£**
1,978
-|**Total**
**2026**
**£**
**Total**
**2025**
**£**
173,096
178,538
60,849
65,097|
||231,967
-|1,978|233,945
243,635|
||**Unrestricted**
**funds**
**£**
**Designated**
**funds**
**£**
1,164
-|**Restricted**
**funds**
**£**
-|**Total**
**2026**
**£**
**Total**
**2025**
**£**
1,164
978|
||1,164
-|-|1,164
978|
||**Unrestricted**
**funds**
**£**
**Designated**
**funds**
**£**
231
-|**Restricted**
**funds**
**£**
-|**Total**
**2026**
**£**
**Total**
**2025**
**£**
231
187|
||231
-|-|231
187|
## **3 Charitable activities**
## **4 Investment income**
## **5 Other income**
13
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Notes to the Financial Statements for the year ended 31 March 2026**
## **6 Expenditure on charitable activities**
|Consumables and teaching supplies
Rent
Salary costs (including NI and
pensions)
Photocopier
Sundry costs
Telephone and broadband
Office costs
Training costs (including courses)
Support costs (See note 6.1)
Governance costs (See note 6.1)
Total|**Unrestricted**
**funds**
**£**
**Designated**
**funds**
**£**
**Restricted**
**funds**
**£**
**Total**
**2026**
**£**
**Total**
**2025**
**£**
4,604
160
2,148
6,912
7,317
15,669
-
-
15,669
15,128
188,921
-
-
188,921
185,913
1,270
-
-
1,270
960
1,715
-
1,677
3,392
2,687
1,076
-
-
1,076
759
843
-
-
843
2,814
815
-
552
1,367
961
11,103
-
-
11,103
9,957
2,640
-
-
2,640
2,520|
|---|---|
||228,656
160
4,377
233,193
229,016|
## **6.1 Analysis of governance and support costs**
|Accountancy fees
Bank charges
CRB checks
Insurance
Payroll and pension administration
Professional fee and subscriptions
Total|**Support**
**Costs**
**£**
**Governance**
**costs**
**£**
**Total**
**2026**
**£**
1,055
2,640
3,695
132
-
132
476
-
476
1,250
-
1,250
7,547
-
7,547
643
-
643|
|---|---|
||11,103
2,640
13,743|
## **7 Trustees remuneration and expenses**
Total staff costs are as set out in section 6 above. The average monthly headcount employed by the Pre-School in the year was 17 (2025: 16).
## **8 Related party transactions**
No trustee, nor any person connected with them, has received any renumeration from the Pre-School during the year. In addition no trustee has received any reimbursed expenses or any other benefits during the year.
14
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Notes to the Financial Statements for the year ended 31 March 2026**
**9 Creditors: amounts falling due within one year**
|Accruals: Accountancy fees
Accruals: Independent Examiner fees
Other accruals
Deferred income
Pension liability
**10**
**Funds**
**Balance at 1**
**April 2025**
**£**
**Incoming**
**resources**
**£**
**Restricted funds**
SEN grant
2,038
-
Friends’ money
5,944
2,508
Early Years People Premium
1,953
1,978
Disability access
521
-
10,456
4,486
**Unrestricted funds**
General unrestricted funds
Designated funds
67,212
6,004
233,362
-
73,216
233,362
**Total funds carried forward**
83,672
237,848|Accruals: Accountancy fees
Accruals: Independent Examiner fees
Other accruals
Deferred income
Pension liability
**10**
**Funds**
**Balance at 1**
**April 2025**
**£**
**Incoming**
**resources**
**£**
**Restricted funds**
SEN grant
2,038
-
Friends’ money
5,944
2,508
Early Years People Premium
1,953
1,978
Disability access
521
-
10,456
4,486
**Unrestricted funds**
General unrestricted funds
Designated funds
67,212
6,004
233,362
-
73,216
233,362
**Total funds carried forward**
83,672
237,848|**Resources**
**expended**
**£**
(552)
(2,148)
(1,677)
-||**Total**
**2026**
**£**
**Total**
**2025**
**£**
1,320
1,260
1,320
1,260
838
1,205
5,096
5,274
738
806
9,312
9,805
**Transfers**
**Balance at**
**31 March**
**2026**
**£**
-
1,486
-
6,304
-
2,254
-
521|
|---|---|---|---|---|
||||||
||10,456
4,486
67,212
6,004
233,362
-|(4,377)
(228,656)
(160)||-
10,565
-
-
71,918
5,844|
||73,216
233,362|(228,816)||-
77,762|
||83,672
237,848|(233,193)||-
88,327|
The specific purposes for which the funds are to be applied are as follows:
Restricted funds:
SEN grant – This represents monies received from the authorities specifically for supporting children with Special Educational Needs.
Friends – This represents the balance of fundraising activities organized by, for example, the parents under the banner of “The Friends” who then in turn agree to release funds to support specific items of expenditure.
Early Years People Premium – This represents monies received from the Borough for disadvantaged children, as well as some associated expenditure.
Disability Allowance – This represents a receipt of a disability allowance from the Local Authority in relation to one specific pupil. The local authority confirmed that should the allowance not be used in full, then there is no restriction on further use.
15
Docusign Envelope ID: EB454D55-5FED-83C6-829C-3A98057A4171
## **St Mary’s Pre-School Playgroup**
## **Notes to the Financial Statements for the year ended 31 March 2026**
Designated funds:
Hayes Players Donation – This represents a donation from the Hayes Players with the intention to use the Fund to support drama efforts in the Pre-School. The donation letter has made it clear the use of the fund is entirely at the charity’s discretion.
Hardship Fund - The Trustees now and again agree to either waive or reduce fees in response to genuine hardship approaches and in such cases it will now be possible to draw on this Fund, as opposed to seeing a reduction in income.
Unrestricted funds: these funds are provided by donors for support of the charity, without restriction on how funds should be deployed.
16