Re rt of the Directors and Trustees udtt8 r th Year En 1Ma h 2025 for Rosema Gardens Pla rou
Rosema Gard ns-Pla rou Contents of the Financi81 Statements for the Year Ended 31 March 2026 Page Company Information Report of the DjrÈctorsrUsteeS Income Ststement Balance Sheet Notes to the Financial Ststements Report of the Accountants Detailed Income and Expendlture Account
Rosema Gard8ns Pta rou Com an Information for the Year En ed 31 March 2025 DIRECTORS: MS T Bcller MS C VlThite R Whithore SECRETARY: L Warren REGISTERED OFFICE: Playgroup House Rosemary Gardens Southgate Road London N13JR COMPANY REGISTERED NUMBER: 06076516 (England arxl Wa18s) CHARI REGISTERED NUMBER: 1123011 (England and Wales) ACCOUNTANTS: Sysum Howard DugganAc¢ountsnts Ltd Unlt 14 Elgar Buslness Centre Moseley Road Worcester Worcestershlre WR2 6NJ Pag8 1
Rosema Gardens Pla rou ort of the Directorsrfrustees for the Year Ended 31 March 2025 The directors present th&ir report with the financial statements of the company for the year ended 31 March 2025. DIRECTORsrrRUSTEES The directors shown below have held office during the whole of the perfod from 1 April 2024 to the date of this report, . MS T Boller MS C White R Whltmore This report has been prepared in accordanc8 With the provlsions of Part 15 of the Companies Act 2006 relating to small companies. ON BEHALF OF THE BOARD: MS C White - Directorrrrustee 17 September 2025 Page 2
Rosema Gardens Pla rou Income Statement for the Year Ended 31 March 2025 31.3.25 31.3.24 Notes TURNOVER Cost of sales GROSS SURPLUS 108,233 108,632 104.054 105,737 Administrative expenses OPERATING SURPLUS and SURPLUS BEFORE TAXATION Tax on surplus SURPLUS FOR THE FINANCIAL YEAR 17,779 64 14,039 275 The notes form part of these financial stat8m8nts Page 3
Rosema Gardens Pla rou an istered number: 06076516 Char. istered Number:1123011 Balan Sh et 31 March 2025 31.3.25 31.3.24 Notes FIXED ASSETS Tangible assets 4,757 5,096 CURRENT ASSETS Debtors Cash al bank 3,077 101633 104,710 10,230 97,666 CREDITORS Amounts falllng due within one year NET CURRENT ASSETS 938 TOTAL ASSETS LESS CURRENT LIABILITIES PROVISIONS FOR LIABILITIES NET ASSETS 103,529 904 85,750 968 102 RESERVES Income and expandsture account 102625 The Gompany is entifled to exemption from audit under Section 477 of the Companles Act 2006 for the year ended 31 M8rch 2025. The members have not required the Company to obtain 8n audit of its financlal statements for the year ended 31 March 2025 in aGGordance with Sectlon 476 of the Companles Act 2006. Thè directors acknowledge thelr responsibilities for: (a) ensuring that the company keeps accounting records whlch mplY with Sections 386 and 387 of the Companies Act 2006 and (b) preparing fjnancial statements which give a true and falr view of the stste of affairs of the company as atthe end of each financial yearand of its surplusordeficltforeach financlal year in accordance with the requlrements of Sections 394 and 395 and which othetwlse comply with the requirements of the Companiès Act 2006 relating to financlal statements, so far as spplicable to the company. The notes form part of these flnancial statements Page 4 continued...
Rosema Gardens Pla rou istered number: 0607651 Re istered Number.1123011 Balan Sheet - continued 31 March 2024 The financial statements have been prepared in accordanc8 With the provisions applicable to comp8nles subject to the small Gompanies regime. The finanGial statements were approved by the Board of Dlrectors and authorlsed for issue on 17 September 2025 and w8r8 signed on its behalf by: MS C Whit8- Director The notes form part of these financial Statements Page 5
Rosem8 Gardens Pla rou Noles lo the Financial Statements for he Year Ended 31 M rch 2025 STATUTORY INFORMATION Rosemary Gardens Playgroup is 8 prsvate company, limited by guarantee, registered in England and Wa18s, The company's reglstered number and registered offlce address Gan be found on th8 Company Infomiation page. ACCOUNTING POLICIES Basis of prèparing the financlal statomants These financial statements have been prepared in acGordance with FinanGlal ReFQrtlng Stsndard 102°The Financial Reporting Stsndard applicable in the UK and Republic of Ireland" Including the provisions of Section 1 A "Small Entiti8s' and the Companies AGt 2006. The financial statements have been prepared under the historical cost converjtlon. Tumover Turnover Is measured at the fair value of the consideration recelved or receivable, excludlng dISuntS, rebates, value added tax and other sales taxes. Tanglble fixed assets DeprecEallon is provided at the followlng annual rates in ord8r to wdte off each asset over Its estimated useful life. Plant and machinery etc - 250/0 on cost Taxatlon Taxation for the year comprises current and deferred tax. Tax is recognised In the Incomg Statement. except to the extent that it relates to items recognlsed in other compr8hensive income or directly in 8quity. Current or deferred taxatlon assets and Ilabllrtle8 are not dlscounted, Current tsx is recognised at the amount of tsx payable using th8 tax rates and laws that have been enacted or substantniely enacted by the balance sheet date. Deferred tax Deferred tax is reGognised in resp8Ct of all timing differenGes that have originated but not reversed at the balanc6 sheet date. Timlng dlfferences arlse from the inclusion of Income and expenses in tax ass@ssments in periods differentfrom those In whlch they are recognisad in fln8ncial statements. Deferr&d tax is measured using tax rates 8nd laws that have been enacted or subst8ntlvely enacted by the year end and that are expected to apply lo the rever881 of the timing difference. Unrelleved tax Ios8es and other deferred tax assets are recognisgd only to the extent th8t it 18 probable that they will be recovered against the reversal of deferred tax Ilabilities or other futur8 tsxable profits. Hlre purchase and leasing commltments Rentals paid under operating leases are charged to surplu8 or defcit on 8 Straight line basis ov@r the period of the lease Pension Gosts and other post-retlrement benefits The company operates 8 defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss In the period to which they relate. Page 6 continued...
Rosema Gardens Pla rou Notes to the Financial Statements - continued for the Year Ended 1 March 2025 EMPLOYEES AND DIRECTORS The average number of employee8 durtng the yearwas 4 (2023- Nill) . OPERATING SURPLUS The operating surplus after Charging: 31.3. 31.3.24 Depreciation - own8d assets TANGIBLE FIXED ASSETS Pl8nt and machinery etG COST At 1 April 2024 Additlons At 31 March 2025 11,208 850 DEPRECIATION At 1 April 2024 Charg8 for year At 31 March 2025 6,112 301 NET BOOKVALUE At 31 March 2025 At 31 March 2024 DEBTORS: AMOUNTS FALLING DUE wrrHIN ONEYEAR 31.3.25 31.3.24 Trad8 debtors Other debtors CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 31.3,25 31.3.24 Taxatlon and Social Securfty Other credltors 516 5,422 49 16,963 Page 7
Rosema Gardens Pla rou otes to the Financial Statements - continued for the Year Ended 31 March 2025 Rosema Gardens Pla rou Re ort of the Accountants to the Directors of Rosema Gardens Pla rou I report on the accounts of the charity, which are set out on pages 3 and 4. Wages were overpaid in the year, the cost of this has been accrued (£4,222.41) and a bonus payment will go through payroll in the next financial year. Res ective res onsibilities of trustees and examiner The charity's trustees 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 Charities Act 2011 (the 2011 Act) and that an independent examination is required. It is my responsibility to: examine the accounts under section 145 of the 2011 Act., 2. follow the procedures laid down in the general directions given by th8 Charily Commissioners under section 145(5)(b) of the 2011 Act,, and state whether any particular matters have come to my attention. Basis of Independent examlner's report My examlnation was carried out accordance 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 disclosures in the accounts and seeking explanations from you as trustees concerning 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 "true and fair view" and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention.. which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 386 of the Companies Act 2006 and to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 f the Companies Act 2006 and with the methods and principles of the Statement of Recomme Practice.. Accounting and Reporting by Charities have not been met. Signed Neil ard Duggan Accountants Limited Dated.. Sysum Howard Duggan Accountants Ltd Unit 14 Elgar Business Centre Moseley Road Worcester Worcestershire WR2 6NJ This page does not form part of the statutory financial statements Page 8
Rosema Gardens Pla rou Detail d Income and Ex diture Account for the Year Ended 31 March 2025 31.3.25 31.3.24 Turnover NEG 2YrOld Early Years Fundlng Fees 28,699 34,539 41,380 64.356 27,439 12,457 108,233 108,632 Cost of sales Purchases GROSS SURPLUS 104,054 105,737 Expendlture Rates Insurance Repairs to Property Wages Social Security Pension Hire of Plant & Machinery Courses & Tralning Telephone Post & stationery Advertising Licens8S Professlonal Fees Repalrs & Renewals Equipment Household, Cleaning & PPE Food Purchas88 Computer & Software Sundry Expenses Accountancy Legal Fees Depreciation of Tangible Fixed Assets Fixtures & Fittings Computor Equipment Entertainment 600 561 600 518 413 78,783 1,882 875 850 850 1,302 229 71,549 389 1,061 360 1.169 235 110 1,000 1,754 3,033 801 335 239 815 550 88 258 (1) 1,907 70 (2> 1,781 94 1,189 1,274 173 168 61 17,898 14,224 Finance Costs Bank Charges 119 185 NET SURPLUS This page doe5 not fomi part of the statutory financial statements Page 9
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Re rt of the Directors and Trustees udtt8 r th Year En 1Ma h 2025 for Rosema Gardens Pla rou
Rosema Gard ns-Pla rou Contents of the Financi81 Statements for the Year Ended 31 March 2026 Page Company Information Report of the DjrÈctorsrUsteeS Income Ststement Balance Sheet Notes to the Financial Ststements Report of the Accountants Detailed Income and Expendlture Account
Rosema Gard8ns Pta rou Com an Information for the Year En ed 31 March 2025 DIRECTORS: MS T Bcller MS C VlThite R Whithore SECRETARY: L Warren REGISTERED OFFICE: Playgroup House Rosemary Gardens Southgate Road London N13JR COMPANY REGISTERED NUMBER: 06076516 (England arxl Wa18s) CHARI REGISTERED NUMBER: 1123011 (England and Wales) ACCOUNTANTS: Sysum Howard DugganAc¢ountsnts Ltd Unlt 14 Elgar Buslness Centre Moseley Road Worcester Worcestershlre WR2 6NJ Pag8 1
Rosema Gardens Pla rou ort of the Directorsrfrustees for the Year Ended 31 March 2025 The directors present th&ir report with the financial statements of the company for the year ended 31 March 2025. DIRECTORsrrRUSTEES The directors shown below have held office during the whole of the perfod from 1 April 2024 to the date of this report, . MS T Boller MS C White R Whltmore This report has been prepared in accordanc8 With the provlsions of Part 15 of the Companies Act 2006 relating to small companies. ON BEHALF OF THE BOARD: MS C White - Directorrrrustee 17 September 2025 Page 2
Rosema Gardens Pla rou Income Statement for the Year Ended 31 March 2025 31.3.25 31.3.24 Notes TURNOVER Cost of sales GROSS SURPLUS 108,233 108,632 104.054 105,737 Administrative expenses OPERATING SURPLUS and SURPLUS BEFORE TAXATION Tax on surplus SURPLUS FOR THE FINANCIAL YEAR 17,779 64 14,039 275 The notes form part of these financial stat8m8nts Page 3
Rosema Gardens Pla rou an istered number: 06076516 Char. istered Number:1123011 Balan Sh et 31 March 2025 31.3.25 31.3.24 Notes FIXED ASSETS Tangible assets 4,757 5,096 CURRENT ASSETS Debtors Cash al bank 3,077 101633 104,710 10,230 97,666 CREDITORS Amounts falllng due within one year NET CURRENT ASSETS 938 TOTAL ASSETS LESS CURRENT LIABILITIES PROVISIONS FOR LIABILITIES NET ASSETS 103,529 904 85,750 968 102 RESERVES Income and expandsture account 102625 The Gompany is entifled to exemption from audit under Section 477 of the Companles Act 2006 for the year ended 31 M8rch 2025. The members have not required the Company to obtain 8n audit of its financlal statements for the year ended 31 March 2025 in aGGordance with Sectlon 476 of the Companles Act 2006. Thè directors acknowledge thelr responsibilities for: (a) ensuring that the company keeps accounting records whlch mplY with Sections 386 and 387 of the Companies Act 2006 and (b) preparing fjnancial statements which give a true and falr view of the stste of affairs of the company as atthe end of each financial yearand of its surplusordeficltforeach financlal year in accordance with the requlrements of Sections 394 and 395 and which othetwlse comply with the requirements of the Companiès Act 2006 relating to financlal statements, so far as spplicable to the company. The notes form part of these flnancial statements Page 4 continued...
Rosema Gardens Pla rou istered number: 0607651 Re istered Number.1123011 Balan Sheet - continued 31 March 2024 The financial statements have been prepared in accordanc8 With the provisions applicable to comp8nles subject to the small Gompanies regime. The finanGial statements were approved by the Board of Dlrectors and authorlsed for issue on 17 September 2025 and w8r8 signed on its behalf by: MS C Whit8- Director The notes form part of these financial Statements Page 5
Rosem8 Gardens Pla rou Noles lo the Financial Statements for he Year Ended 31 M rch 2025 STATUTORY INFORMATION Rosemary Gardens Playgroup is 8 prsvate company, limited by guarantee, registered in England and Wa18s, The company's reglstered number and registered offlce address Gan be found on th8 Company Infomiation page. ACCOUNTING POLICIES Basis of prèparing the financlal statomants These financial statements have been prepared in acGordance with FinanGlal ReFQrtlng Stsndard 102°The Financial Reporting Stsndard applicable in the UK and Republic of Ireland" Including the provisions of Section 1 A "Small Entiti8s' and the Companies AGt 2006. The financial statements have been prepared under the historical cost converjtlon. Tumover Turnover Is measured at the fair value of the consideration recelved or receivable, excludlng dISuntS, rebates, value added tax and other sales taxes. Tanglble fixed assets DeprecEallon is provided at the followlng annual rates in ord8r to wdte off each asset over Its estimated useful life. Plant and machinery etc - 250/0 on cost Taxatlon Taxation for the year comprises current and deferred tax. Tax is recognised In the Incomg Statement. except to the extent that it relates to items recognlsed in other compr8hensive income or directly in 8quity. Current or deferred taxatlon assets and Ilabllrtle8 are not dlscounted, Current tsx is recognised at the amount of tsx payable using th8 tax rates and laws that have been enacted or substantniely enacted by the balance sheet date. Deferred tax Deferred tax is reGognised in resp8Ct of all timing differenGes that have originated but not reversed at the balanc6 sheet date. Timlng dlfferences arlse from the inclusion of Income and expenses in tax ass@ssments in periods differentfrom those In whlch they are recognisad in fln8ncial statements. Deferr&d tax is measured using tax rates 8nd laws that have been enacted or subst8ntlvely enacted by the year end and that are expected to apply lo the rever881 of the timing difference. Unrelleved tax Ios8es and other deferred tax assets are recognisgd only to the extent th8t it 18 probable that they will be recovered against the reversal of deferred tax Ilabilities or other futur8 tsxable profits. Hlre purchase and leasing commltments Rentals paid under operating leases are charged to surplu8 or defcit on 8 Straight line basis ov@r the period of the lease Pension Gosts and other post-retlrement benefits The company operates 8 defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss In the period to which they relate. Page 6 continued...
Rosema Gardens Pla rou Notes to the Financial Statements - continued for the Year Ended 1 March 2025 EMPLOYEES AND DIRECTORS The average number of employee8 durtng the yearwas 4 (2023- Nill) . OPERATING SURPLUS The operating surplus after Charging: 31.3. 31.3.24 Depreciation - own8d assets TANGIBLE FIXED ASSETS Pl8nt and machinery etG COST At 1 April 2024 Additlons At 31 March 2025 11,208 850 DEPRECIATION At 1 April 2024 Charg8 for year At 31 March 2025 6,112 301 NET BOOKVALUE At 31 March 2025 At 31 March 2024 DEBTORS: AMOUNTS FALLING DUE wrrHIN ONEYEAR 31.3.25 31.3.24 Trad8 debtors Other debtors CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 31.3,25 31.3.24 Taxatlon and Social Securfty Other credltors 516 5,422 49 16,963 Page 7
Rosema Gardens Pla rou otes to the Financial Statements - continued for the Year Ended 31 March 2025 Rosema Gardens Pla rou Re ort of the Accountants to the Directors of Rosema Gardens Pla rou I report on the accounts of the charity, which are set out on pages 3 and 4. Wages were overpaid in the year, the cost of this has been accrued (£4,222.41) and a bonus payment will go through payroll in the next financial year. Res ective res onsibilities of trustees and examiner The charity's trustees 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 Charities Act 2011 (the 2011 Act) and that an independent examination is required. It is my responsibility to: examine the accounts under section 145 of the 2011 Act., 2. follow the procedures laid down in the general directions given by th8 Charily Commissioners under section 145(5)(b) of the 2011 Act,, and state whether any particular matters have come to my attention. Basis of Independent examlner's report My examlnation was carried out accordance 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 disclosures in the accounts and seeking explanations from you as trustees concerning 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 "true and fair view" and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention.. which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 386 of the Companies Act 2006 and to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 f the Companies Act 2006 and with the methods and principles of the Statement of Recomme Practice.. Accounting and Reporting by Charities have not been met. Signed Neil ard Duggan Accountants Limited Dated.. Sysum Howard Duggan Accountants Ltd Unit 14 Elgar Business Centre Moseley Road Worcester Worcestershire WR2 6NJ This page does not form part of the statutory financial statements Page 8
Rosema Gardens Pla rou Detail d Income and Ex diture Account for the Year Ended 31 March 2025 31.3.25 31.3.24 Turnover NEG 2YrOld Early Years Fundlng Fees 28,699 34,539 41,380 64.356 27,439 12,457 108,233 108,632 Cost of sales Purchases GROSS SURPLUS 104,054 105,737 Expendlture Rates Insurance Repairs to Property Wages Social Security Pension Hire of Plant & Machinery Courses & Tralning Telephone Post & stationery Advertising Licens8S Professlonal Fees Repalrs & Renewals Equipment Household, Cleaning & PPE Food Purchas88 Computer & Software Sundry Expenses Accountancy Legal Fees Depreciation of Tangible Fixed Assets Fixtures & Fittings Computor Equipment Entertainment 600 561 600 518 413 78,783 1,882 875 850 850 1,302 229 71,549 389 1,061 360 1.169 235 110 1,000 1,754 3,033 801 335 239 815 550 88 258 (1) 1,907 70 (2> 1,781 94 1,189 1,274 173 168 61 17,898 14,224 Finance Costs Bank Charges 119 185 NET SURPLUS This page doe5 not fomi part of the statutory financial statements Page 9