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← Ben Rhydding Pre-School Playgroup

2025-07-31-accounts

Company registration number: 06490820 Charity registration number: 1123710

Ben Rhydding Pre-School Playgroup (A company limited by guarantee)

Annual Report and Financial Statements for the Year Ended 31 July 2025

Ben Rhydding Pre-School Playgroup

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 7
Statement of Trustees' Responsibilities 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 14 to 20

Ben Rhydding Pre-School Playgroup

Reference and Administrative Details

Trustees

Yvonne Burkinshaw (appointed 1[st] November 2023 Sarah Irwin (appointed 27[th] September 2021) Matthew Tomlinson (appointed 1[st] September 2024) Angela Chappell (appointed 1[st] October 2024 resigned 2nd Oct 2025) Maria Perkinson (appointed 2[nd] October 2025)

Principal Office

Annexe Classroom C/O Ben Rhydding Primary School Bolling Road Ilkley LS29 8QH

The charity is incorporated in England and Wales

.

Company Registration Number

06490820

Charity Registration Number

1123710

Ben Rhydding Pre-School Playgroup

Trustees Report for the year ended 31 July 2025

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 July 2024.

Objectives and activities

The aims of the charity are:

To enhance the social, intellectual and physical development of children prior to starting school, through appropriate and high-quality play, education and care facilities

To provide a safe and secure environment for children that is stimulating and caring;

To work together with the parents and carers of children to endeavour to meet the needs of each individual child;

To encourage children to develop self-confidence and self-esteem and to feel valued as individuals; To prepare children for a smooth transition from Pre-School to Primary To follow the guidelines and requirements of the registering bodies.

Ben Rhydding Pre-School Playgroup

Trustees' Report for the year ended 31[st] March 2025

Ben Rhydding Pre-School Playgroup

Chair’s Report 2025

I would like to take this opportunity to look back on what we have achieved in the academic year 2024/2025.

This year we have:

Staffing

Pre-School has employed 11 wonderful people this year who make Pre-School the welcoming and caring environment that it is.

Admissions

The numbers for admissions in September were in line with expectations. Mondays and Fridays were quieter but numbers rose throughout the year. Fridays remained our quietest day.

The Little Caterpillars, before and after Pre-School club was very quiet so we proposed extended hours on Tuesday, Wednesday & Thursday. This proved popular and numbers quickly rose.

Ben Rhydding Pre-School Playgroup

Admissions (ctd)

The Baby & Toddler group which used to run on Tuesday mornings, was altered to the first Friday of each month. This allowed it to be held in the Pre-School room, which not only reduced the need to pay rent for an additional room use and additional adults, but also meant that families attending could experience, and become familiar with, the usual Pre-School environment. This particularly supported those children who may need additional time to become settled at Pre-School. All the families who attended enjoyed the opportunity and it introduced new families to the Pre-School community.

Early Bird club continued to help support working families and children who were struggling to come in to Pre-School on a morning. This was extended to match the 8.15am free breakfast club offered by Ben Rhydding Primary School in the summer term, to allow families to drop both Pre-School and primary school children off at the same time. This was particularly helpful for working families.

We continue to use community events and social media to promote Pre-School in and around Ilkley.

Review of developments, activities and achievements

All our policies were reviewed as a required.

Over the years, continued government funding cuts and increases in running costs, including minimum wage, have made things financially challenging for those in early years settings – our Pre-School included.

The private rate will increase to £9.00 an hour, after easter 2025 due to the increase in minimum wage and NI.

We introduced the extended hours, in line with breakfast club, after easter 2025 and this was popular with our families.

We also reviewed our opening hours for Sept 2025; our school day is 8.15 – 3.15 and on a Tues, Wed and Thur we offer our extended day 8.15 – 5.15.

Activities:

In October the children went to Ben Rhydding School Harvest festival at St John’s Church. We were involved and made a Nativity scene in the Festive Event at Ben Rhydding Methodist Church.

In December, the children did a Nativity which was a huge success and it was lovely to invite our families in to watch the children.

There was also another successful Wreath making workshop and Christmas raffle as part of the fundraising efforts of the Committee to support Pre-School. As well as, once again, making bacon sandwiches and hot drinks at the local schools Cross Country event - and this year selling out!

Following a very quiet open morning in the Autumn term we decided to use Toddler Group on a Friday morning as our main marketing tool. This worked well with lots of new families signing up after visiting.

We introduced Mini Kicks, which was a huge success.

We reintroduced one of our favourite trips to Emmandjay Court. We walked there and all our children were amazing; we sang some of our favourite nursery rhymes and then had a lovely time chatting to the residents. One man had brought his Teddy to show the children who was very old.

In July, Pre-School once again had a stand at the Ben Rhydding School Fayre, where hook a duck and temporary tattoos helped to raise vital funds for Pre-School.

Ben Rhydding Pre-School Playgroup

We introduce a ‘Fun Day’ at Pre-School as an end of term treat instead of a trip (which the younger group found hard the year before). This was a huge success – it included bouncy castles, bear hunts round the field and a sports day. The children and staff had a brilliant time and this is something we would like to continue to provide.

Fundraising

Fundraising is an essential part of Pre-School funding. It has allowed us to purchase new equipment and maintain and renew our current resources. The following fundraising events were carried out:

Total = £2136.25

The committee didn’t apply for any grants this year, but this is something we really hope to do next year.

Relationships and the community

Pre-School continues to play an important role in the Ben Rhydding community and we endeavour to source goods and services locally wherever possible.

Pre-School yet again took part in the Ilkley Carnival in May, following the theme of ‘When I grow up I want to be…’. Before the Carnival, we were approached by the organisers to be part of the local newspaper articles to share the build-up of the Carnival, which provided a fantastic advertising opportunity for Pre-School. We had a brilliant group of children and parents take part on th day and the theme certainly allowed the children to let their personalities shine through!

Schools

We have children who go on to attend many of the schools in the area and we have an established and successful transition process to help children settle into whichever “big school” they may choose. The transition to Ben Rhydding Primary school was very successful with lots of opportunities for the children to visit ’big school’. We continue to work closely with Ben Rhydding Primary School, their headmaster and the reception teacher, Miss Stead. Other teachers from local primary schools were invited in to meet the children in Pre-School. We completed extended transition visits for one SEN child, inviting the SENCO and teacher into setting to observe the child as well as supporting the parents with the paperwork for his transition.

Finances

As part of this meeting, we receive the accounts of Pre-School for the previous financial year. In summary, the result for the year ending 31 July 2024 was a loss of £14,600, however we cleared all old debtors, which was total of £4,400 which will now be cleared annually. This compared to a loss of £8,990 in the previous year.

Therefore, the reserves are in the region of £60,000. The aim is to hold 6 months running cost including the statutory redundancy costs in the event the Pre-School had to wind down. The trustees consider the current level of reserves to more than meet this requirement and this is to be reassessed this coming year to establish if there is any excess available for use, to enhance Pre-School.

Ben Rhydding Pre-School Playgroup

Estimated figures 1[st] August 2024 - 31[st] July 2025

Last year’s accounts are not yet finalised; however, we are pleased to report that our opening and closing balances for the year are broadly in line. We are especially encouraged that the majority of invoices have been paid, which is excellent news and helps to keep Pre-School financially viable. The final accounts will also include depreciation and other adjustments to provide the full picture, but our initial calculations are much more positive than in the previous two years, during which we recorded significant losses.

We are starting this academic year with 32 children on our books, sessions on Tuesday, Wednesday and Thursday are very busy. Mondays and Fridays are quiet but we are hoping the numbers increase. We are encouraging 2-year-olds into these sessions. We have a number of children on our waiting list who will hopefully be joining us when eligible.

Again, thank you to Jody Kendall for preparing our Annual Report and Accounts.

Future Developments

We are keen to build on children’s problem solving, creativity, imagination and curiosity and have made changes in our setting to further develop these skills. Using ideas from the ‘curiosity approach’.

We plan to update our signage to help improve the marketing and advertisement of Pre-School and encourage new families to join us. We need to find funds to get the soft pour floor professionally clean to reduce slip risks.

We hope to make out toilets more accessible for our smaller children through a local grant.

We would like to look at ways to get more grants so we can enhance our amazing outdoor space, to increase our capability for learning outdoors, including more shade for the summer months.

We would like to provide our children with range of activities, visits or experiences that they might not have access to at home.

I would like to thank the current Pre-School Committee and the Pre-School staff who continue to give their time and effort to support our fantastic Pre-School.

We hope that the next academic year is another success and that Pre-School continues to thrive. It has been a pleasure to be the Chair of Pre-School for 2024/2025.

Yvonne Burkinshaw

Chair 29/09/2025

Committee Members 2024/2025 – Matthew Tomlinson (Treasurer), Angie Chappell (Secretary), Vicky McNamara, Elizabeth Gill, Maria Perkins, Phoebe Mankouri, Liam Roche, Annie Lloyd-Hawcroft, Jen Thwaites, Charlotte Webber-Chapman

Ben Rhydding Pre-School Playgroup

Organisational structure

The trustees meet as a board as required but at least 4 times a year to determine the general policy and strategy of the Pre-School and to review its overall management and control, for which they are legally responsible. The day to day running of the Pre-School is delegated to the Pre-School Managers Sarah Irwin and Helen Northway, supported by the wider team.

Objectives and policies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The charity does not use financial derivatives.

Credit risk

The charity’s principal financial assets are bank balances, cash and trade debtors.

The charity’s credit risk is primarily attributable to its trade debtors. The amounts presented in the balance sheet are net of allowances for doubtful debts. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

The charity has no significant concentration of credit risk.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity holds money in a current account and a monthly term deposit account.

The annual report was approved by the trustees of the charity on 2/3/2026

and signed on its behalf by:

Chair

Yvonne Burkinshaw

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Ben Rhydding Pre-School Playgroup for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and 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.

Approved by the trustees of the charity on 02/03/2026

and signed on its behalf by:

Chair

Yvonne Burkinshaw

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Independent Examiner's Report to the trustees of Ben Rhydding Pre-School Playgroup

I report on the accounts of the charity for the year ended 31 July 2025 which are set out on pages 10 to 20.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The 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 needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in 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 a ‘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:

have not been met; or

Date

11/3/2026

J Kendall ACA

9

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Statement of Financial Activities for the Year Ended 31 July 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted
funds
£
Restricted
funds
£
Total
2025
£
84
84
142,683
2,821
145,504
3,011
3,011
1,449
1,449
147,227
2,821
150,048
(1,843)
(1,843)
(146,509)
(2,808)
(148,809)
(148,352)
(2,808)
(151,160)
(1,125)
13
(1,112)
(1,125)
13
(1,112)
61,989
-
61,989
60,864
13
60,877
Unrestricted
funds
£
Restricted
funds
£
Total
2024
£
432
432
122,737
1,601
124,338
1,926
1,926
1,576
1,576
126,671
1,601
128,272
(1,076)
(1,076)
(140,208)
(1,601)
(141,809)
(141,284)
(1,601)
(142,885)
(14,613)
-
(14,613)
(14,613)
-
(14,613)
76,602
-
76,602
61,989
-
61,989
Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Total Income
Expenditure on:
Raising funds
7
Charitable activities
8
Total Expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17
Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Total Income
Expenditure on:
Raising funds
7
Charitable activities
8
Total Expenditure
Net Income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17

All of the charity's activities derive from continuing operations during the above two periods.

10

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

(Registration number: 06490820) Balance Sheet as at 31 July 2025

2025 2024
Note £ £
Fixed assets
Tangible assets 14 3,460 5,190
Current assets
Debtors 15 2,479 1,894
Cash at bank and in hand 56,310 55,521
58,789 57,345
Creditors: Amounts falling due within oneyear 16 (1,372) (546)
Net currentassets 57,417 56,799
Netassets 60,877 60,877
61,989
Funds of the charity:
Restricted funds - -
-
Unrestricted funds 60,877 61,989
Total funds 17 60,877 61,989

For the financial year ending 31 July 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

(Chair)

Yvonne Burkinshaw

02/03/2026

11

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2025

1 Charity status

The charity is a charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

2 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.

Statement of compliance

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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Ben Rhydding Pre-School Playgroup meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

12

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2025

2 Accounting policies (continued)

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 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.

Tangible fixed assets

Individual fixed assets costing £100.00 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Office equipment straight line over 3 years

13

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2025

2 Accounting policies (continued)

Fixtures and fittings straight line over 5 years

Trade debtors Trade debtors represent fees due from parents.

Trade debtors are recognised initially at the invoiced price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and cash held on short term deposits, that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes

Financial instruments

Recognition and measurement

The charity only has assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially measured at transaction value and subsequently measured at their settlement value, with the exception of bank loans (when held) which are subsequently measured at the carrying value plus accrued interest less repayments.

Investments

The charity does not hold any investments.

3 Income from donations and legacies

3
Income from donations and legacies
Unrestricted
Restricted
funds
funds
General
Total
Total
General
£
2024
2024
£
£
£
Donations and legacies;
Donations from individuals 84
-
84
432
Community funds;
-
-
-
-
Trusts and foundations -
-
-
-
84
-
84
432

14

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2025

4 Income from charitable activities

4
Income from charitable activities
Unrestricted
funds
Total Total
General 2025 2024
£ £ £
Fees from parents 61,553 61,553 51,732
Early Years funding 81,133 83,954 71,620
Trips and extra activities - - 986
142,683 145,504 124,338
Restricted fund income £2,821 (23: £1,601)

5 Income from other trading activities

5
Income from other trading activities
Unrestricted
funds
Total
Total
General
2025
2024
£
£
£
Events income;
Fundraisingincome 3,011
3,011
1,926
3,011
3,011
1,926
6
Investment income
Unrestricted
funds
Total
Total
General
2025
2024
£
£
£
Interest receivable and similar income;
Interest receivable on bank deposits 1,449
1,449
1,576

15

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2025

7 Expenditure on raising funds

Costs of generating donations and legacies

Unrestricted
funds
Total
Total
General
2025
2024
Note £
£
£
Marketing and publicity 51
51
-
Other direct costs of generating voluntary
income 1,792
1,792
1,076
1,843
1,843
1,076
Total
Total
Direct costs
2025
2024
£
£
£
Costs ofgeneratingdonations and legacies -
-
-
8
Expenditure on charitable activities
Activity
undertaken
Total
Total
directly
2025
2024

£
£
£
Operation of Pre-School 148,809
148,809
142,885

£146,509 (2024 - £141,284) of the above expenditure was attributable to unrestricted funds and £2,807 (2024 - £1,601) to restricted funds.

9 Analysis of governance and support costs

Governance costs

Unrestricted
funds
Total Total
General 2025 2024
£ £ £
Independent examiner fees
Examination of the financial statements 200 200 200
Other feespaid to examiners - - -
200 200 200

16

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2025

10 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Sarah Irwin Irwin
Sarah Irwin received remuneration of £20,156 (£18,295) during the year.

Sarah Irwin, a Trustee, was also employed as Pre-School Leader for which she received a salary. She did not receive a fee for her role as trustee. No trustees received remuneration for their role as trustee. During the year the Pre-School paid contributions of £405 (2024 £351) into a personal pension for Ms Sarah Irwin.

The remuneration of a trustee for their position as an employee of the charity is allowed under the PreSchool’s articles of association.

No trustees have received any reimbursed expenses from the charity during the year.

11 Staff costs

The aggregate payroll costs were as follows:

11
Staff costs
The aggregate payroll costs were as follows:
2025
2024
£
£
Staff costs during the year were:
Wages and salaries 121,244
113,858
Staff Pensions – defined contribution scheme 1,738
1,412
122,981
115,270

The monthly average number of persons employed by the charity during the year expressed as full time equivalents was as follows:

equivalents was as follows:
2025
2024
No
No
Playgroup workers 10
10
Admin staff 1
1
11
11

10 (2024 - 10) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £1,738 (2024 - £1,412).

No employee received emoluments of more than £60,000 during the year.

The Playgroup Leader, as the highest paid member of staff, received benefits totalling £20,156 (2024 - £18,295).

17

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2025

12 Independent examiner's remuneration

12
Independent examiner's remuneration
2025 2024
£ £
Examination of the financial statements 200 200

13 Taxation

The charity is a registered charity and is therefore exempt from taxation.

14 Tangible fixed assets

14
Tangible fixed assets
Furniture and
equipment Total
£ £
Cost
At 1 August 2024 44,476 44,476
Additions - -
At 31 July2025 44,476 44,476
Depreciation
At 1 August 2024 39,286 39,286
Charge for theyear 1,730 1,730
At 31 July2025 41,016 41,016
Net book value
At 31 July2025 3,460 3,460
At 31 July2024 5.190 5,190

==> picture [454 x 35] intentionally omitted <==

15 Debtors

15
Debtors
2025
2024
£
£
Trade debtors 858
-
Prepayments and accrued income 1,622
1,824
2,480
1,824

18

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2025

16
Creditors: amounts falling due within one year		 16
Creditors: amounts falling due within one year
2025 2024
£ £
Trade Creditors - -
Other taxation and social security 483 -
Accruals and deferred income 889 546
1,372 546
17
Funds
Balance at 1 Incoming Resources Balance at 31
August 2024 resources expended July 2025
£ £ £ £
Unrestricted funds
General 61,989 147,227 (148,352) 60,864
Restricted funds
General - 2,821 (2,808) 13
Balance at 1 Incoming Resources Balance at 31
August 2023 resources expended July 2024
£ £ £ £
Unrestricted funds
General 76,602 126,671 (141,284) 61,989
Restricted funds
General - 1,601 (1,601) -

19

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2025

18 Analysis of net assets between funds

18
Analysis of net assets between funds		 18
Analysis of net assets between funds		 18
Analysis of net assets between funds		 18
Analysis of net assets between funds		 18
Analysis of net assets between funds		 18
Analysis of net assets between funds		 18
Analysis of net assets between funds
2025
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
£
£
£
£
Tangible fixed assets
3,460
-
3,460
5,190
Current assets
58,776
13
58,789
57,345
Current liabilities
(1,372)
-
(1,372)
(546)
Total net assets
60,864
13
60,877
61,989
19
Analysis of net funds
At 1 August At 31 July
2024
Cash flow		 2025
£
£		 £
Cash at bank and in hand 55,521
789
56,310
55,521
789
56,310
Net debt
19 Analysis of net funds
At 1 August At 31 July
2024 Cash flow 2025
£ £ £
Cash at bank and in hand 55,521 789 56,310
Net debt 55,521 789 56,310

20