FIVEWAYS PLAYCE)TRE (A CopDY LAmited by Gu3rante¢) Compgnv Triumber- 6985726 FIVEWA YS PLAYCENTRE (A Company litnited by Guarantee) Charity Registration No.. 1131820 Company Number: 6985726 REPORT OF THE TRUSTEES AND UNAUDJTED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31AUGUST 2025
FIVEW'AYS PLAYCE.)TRE (A Compally Limited by Gusrantee) Company Number: 698i726 YEAR ELYDKD 31 AUGUST 2025 IP*DEX TO FIPIANCIAL STATEMENTS Page No. lodex Truste¢s' Report Statement of Financial Aetivilies Bajance Sheet 9.12 Notes to the Financial Slements 13 Report of the IndepeJ]dellt Examiner
FIVEWAYS PLAYCENTRE {A Comp#lly Limited by Guarmotte) Company Number. 6985726 TRUSTEES, REPORT The tstee5, who are also dir¢¢tors of the cbarity for the purposes of th¢ Con)panies Act 2006, present their report with the financial statements of th¢ charity for the year endtd 3 Isl August 2025. The trustee5 have adopted the provisitsns of Accounting aud Reporting by Cliarities.- Siatenient of Recommended Practice applicable lo chariti¢s preparing their accounts in kecordance wilh the Financial Reporting Standard applicable in tl)e UK and Republie ot Ir¢laJid IFRS 102) (effeetive l January 2019}. LEGAL ADMIJYISTRATIVE DETAILS Governillg Document The organisation is a Company Itmited by 8uararktee (number 6985726). as defined by tbe Companies Act 2006, incorporaled OD 8 August 2009 And registered as a charity (number 1131820) on 24 Septernb¢r 2009. The company was established under a Memorandum of Association whi¢kn esLiblisiied the objects and p(Trwer5 of the charitable con1pY and is goyerned by its Articles of Association. The members have gLiaranleed to rontribute a maximum of £1 each in the event of the ¢ompany being wound up. Addre55 of Charity: Florence Road Brighto East Sussex BN16DJ Trustees (who are dir¢etors for Company 12w purposes): Swan Benlon-Sta¢e (Appointed on 15 October ?02?) Camille Heatlier Brinkworth {Appointed on 18 Juli 2022) Mary Laa Shaw (Appointed on 20 Decejnber ?023) Dominic Arnall {App(Trirfrted on 3 October 2024) Felicity Abigail Emilv Baird (Appointed on 3 October 2024) Gillian Marguerite Huhndorf (Appointed on 3 October 2024) Lucy Rebecca DuckwoTth (Appointed on 13 February 2025) Lucy Reading Playctlltre Mallager: B#Dkers: Royal Bank of Scotland pie Brighion and Hove Branch PO Bax JOO Brigliton East Sussex BNI 9TE Indep¢lldettt Examiner". Le Forts Winterto]J House High Street Westerham TN16 IAQ The charitable company was set up to conttnue tlie work of a charitj., Fivewavs Prt-school Playgroup. cliarity niimber 305178, founded iii 1971, whi¢h ceased it5 activllies in August ?009. The reserves from that charity fortned the opening balan¢es in tlii5 charitable company in 2009.
FIVEWAYS PLAYCE,NTRE (A CompaDy Limited b) GUrantee) Company Nllrnber: 6985726 TRUSTEES, REPORT- continued GOVERNANCE A7> MANAGEMENT Our tsustee board form the Of5d registered body and are responsible foi tbe goverLiarL¢e of the charity. Tlie trustees are not IIlVDIvEd iii the day-to-day manattement of the Play¢entre, this is delegated to ihe Playcentre manager. The Tru%tee board ha) ¢oine froLTL a ronge ol ba¢kgrounds and bring differart points of view. insights aiid ¢xperien¢e to any discLibsions, whÉle sharing the ethos and Viilues of the playwitr& The tru51ees me¢t half temily (every 6 to 7 weeks). PUBLIC BENEFrr In shaping our objectives and plaTLning our octivities for yelw. the TntteS bave ¢onsidered the duÉies Set out in seLtioii 1715) ot the Chariti¢s AGI ?01 I to havE due regard to pubb¢ tnefit. In particular. the Tte5 hav¢ Considered hoiv t¢ plamied activities will contribute to the oyerail aim$ and objertives that they bave seL The Tru$te¢s believe that the following paragraphs. specifically on the"Aitns and ObjectÈve5" and "Achteyements Dnd PerformanGe" for the year, rela in detail the benefit that the charity provides io the publi¢. AIMS AND ACTtVlTIES Fiveways Playcentsr is a play-based c(Jmmunity of children, parents and educators. We are proud of our reputation, built over 60 yeaTS, for providing tXL¢llen¢ incliisive tsnd fiffotdable d)ild Ce. We be15eve that knhildrer flourish besÉ: throu} a 5e¢u¥¢. nurturing toundation of caT¢ and artention Ill ineets rheir individual needs. where they develop as social beings who build aT)d njaintain friendships. wail shk)re, take turns ond sjiow res¢¢. wlier¢ enjo)'ment aiid haPpInS are recottnised &s htsldinL intrinG valu¢ where they cao engage their hand4 heart and head iii a varieiy of stimulating and inspiTinu play-based *¢tiviti¢s. where the are supported by a dtverse staff of different talcnts and skills ivho caj) proiqde tugh qility fftternctions to help uiilock children's potenti81. ALtiviiffes Th¢ Pla)'centrt is open lor child¢are sessions Mondav to Friday following the Brighton and Hove A¢adeLIIIC year, i.¢ . closing for end of tenn and half term holidays. Tlie Playcentre offers a choice of &ll day stssional care and ofters ai) After School club uiitil 6piN. Tlie Playcentre offers a holiday play SLheine for some of the iiiJ)e that local scliools are closed typically 3 day% dt EtEr and 2 weeks at tbe stsrt of the Sumiiier break. The Play¢¢ntre offers a Breakfast Club io take in ¢l?ildren at 8ani and s&fel} conduct iheni to school at 8.30am.
FIVEW AYS PLAI'CENTRE (A Cumpzny Linilted by GHardlltee) Cothpxny lyMber.- 6985726 TRUSTEES. REPORT- ¢oDtirtued ACHIEVEMENTS PERFORMANCE Objectives To contirLue to provide affordable. inclLL8ive, high-qv&lity cb(Idcare. Pgrfoinianc Fivcways Playcentre continues to be all extremely popular choice in the arei mall)ly drivcn bv word of mouth and sibl18S of pr¢vioiis attendees. The settino coatinues to provide high quality, inclusive and affordable chitdeare and ur children benefit from the ex¢¢nsive ehildcare experience and loogevity of our diYers¢ 5taft'team. FuKdialsingperformunce Throughout the year itaff hold se¥eral fundraising events: these include a firewotks display. Christmas and Summer Fairs. These event$ are well attended by our families and are not only important for raising funds but also for creating 8 sense of community amongst our parents. We do llot pay professional fundraiser5. Fundraising costs are typically for the Ilire of EquipTnent at Fundrai.sin iic¢ioiis. Investmeni Incom We only have Income from a ROY Bank of Scotland Inlerest Earnillg Current Accolt.
FIVKIV A YS PLAYCEJTRE (A Company Limiled b) Guarantee) Company.Numbtr: 6985726 TRUSTEESt REPORT - continued FINANCIAL KEVIEW Re.Yervgs Polic Unless Donations are designated for specific activities: ail funds are held Unrestricted for GeneTrl purposes. Furtdig svurces 53 /0 of kncome cotnes from die Parents of Children in the fom) of Fees. 460/9 comes trom the lo AuthDrity Early Years Free Education scheme. RISK MANAGEMENT The Trustees have reviesved th¢ ZDajorrisks to which the Playgroup is exposed and are confident that controls are iii pla¢e to mitioate ag8ii)st those risk-s. RESERVES All funds aT¢ held as unrestrtcted. It is our policy to l)old n)iLiimuin cash reserves in our bank account ol. circtt 3-monll) statT costs, in order to LX)Yer periods of fluctuating inc£bme du¢ to school holidays. T])e current for¢cted bdnk balancis are reviewed at e8ch trlee meeting.
FIVEV*'A YSPLA YCEIYTRE IA Cniiipani Lini it¢il b). Guarantetl Conipany Numb¢r: 698S726 TRUSTEF.8' REPORT- continued TRUSTEF.S' RESPONSIBILITIF.S The triltee$ ( ho art direLtors ol. the c()mp11 nl, for tlie piirposes of Cnmp1c n> Laivl are responsible for pi'iPJI'III¥ the TILisILes KepoFI and fiiiiinLial slaleinents 121 1?ccor(lance i¥ ith appliiable 11( i¥ an(1 Llniled Kingdom Accoiiiiiinij Standai'd.8 IUI)iie(l KEii&dom GLiierally Accepted ALcoiintiiig PraLtiiel. Conipan}' laii. TeqLliI'es the Iriisteeq ID prep?L re Iinancial %ial¢ments for eaLlTr finaiicial Jear i¥'hicli ¥Jive a Ii'ue and tail. iiicluiling Ilie ineunic and eNpendiiure. ol. the charTrlabl¢ compaii). lor ihai period. III prcparli1g thosL' liiianLilll slalen)ei)1s. the Trust¢es al'e iequii'ed to.. select suitable aLLouIiiin policies aiid IheiTr applv tlieni COliSiSientl )'. b%ei'v¢ Ilie niethods aiid priiiciples Iii the charilv Sl)RP. pi-epai'L tlie fJiianLial sraienieJit% oil th¢ b7oiii&i CoiiLen] b<lSiS iinle%s it is iiiappi'opriale Iv presume th<it th¢ Lompany ivill contiiiue iii busine88. Tlie Iriistee5 are responsible tor keepiiTrg proper ac¢oiiiiliniJ I'ecords i¥l)iLlI disclose ii'iili reasonable accuraL J. at ans, tlie Compaiiies ALt ?006, and rL¥ulati()ns under Sectii)1Tr 130 nf Ilie Cliariiies Act ?0 I l. They arL' also respoiisil)le li)r sa lebjiiarding tlie as%els uf IliL eonipany an(1 Iienc¢ lor iak inu rea%niialile step% foi. tlie prCenTion aiTrd deiection This report ha5 bcen pi'eparcd in a¢¢ui'danc¥ i%-Iili the Sialeintiil of ReLuiiimeiiolgd Pra¢iiLe AccouiilingT and Reportiiig Chariti¥S and ill E?ccoI'(IdllLe iviih th¢ SpL¢ial I'rovisioiis ol. Part l S ol. Ilie Cnm panies ALt 2006 r¢latiniT to sinall companies. . Apbknved by the'l-ruilLe5 on ?3" Api'il ?0?6 and si¥Triie(l oiTr their beh<ill' bj. C-4WILLC lootrll
FIVEWAYS PLAYCENTRE (A CompaDy L.imited by Guaranlee) Company UMber. 698$726 STATEMENT OF FI.NANCIAL ACTIVITiES FOR THE YEAR Ef4DED 31 AUGUST 2025 INCOME AND EXPETrIDITURE Llllrestricted Unrestricted 2025 2024 Totsl Totsl Notes INCOMING RESOLIRCES Incorning resources from Generated FLds.. Donations Fundraising Baiik interest LettingTS Received Cornmissions 500 1,433 3.559 1,340 1.022 1,470 5,848 3,490 Incoming resoiirces from Charitable Activities= Brighton arLd Hove Vouchets Fees Received 272,642 171,6?8 TOTAL INCOMING RESOURCES RESOURCES EXPE.YDED Cost of Cieiiei'atiiig FLinds-. Fundr&ising CliaTltable Activities 647 450.209 TOTAL RESOURCES EXPENDED NET (OUTGOING)11,YCOMING RESOURCES 74,710 50,086 Fund BMlane¢s brought forward at I September 2024 Fllnd Balances Carried forward at 31 August 2025 There are no other gains or losses in eitlier year. Thenet (oiitgTring)lincoming resources ftFrihe fillancial yeararosefrom continuing Trperdtiolls. Y1)e notcs Set out on pages 9 to 12 part of these fu)ancial stateni¢nts
FIVFW AYS PLAYCENTRF. IA Com p#n)' Lini illd bi CJua ranteel Company Niiniber: 6984726 BALANCE SHF.F.T AS AT 31 AUC.UST 2025 Notes FIXEI) ASSETS LeLlseliol(I Propi'ily Cumpuii'l. F.quipmLiII 55.000 CURRENT ASSETS Debioi's Cash al bank aiid iii hand 11,888 269 813 183.17 L IA IIILITIES: amount% falling diie li ithii) one yeaT Ci'Lditoi's EXCESS OF CURRENT LIABILITIES OVER ASSETS 187 924 NET A.SSF.TS FUNDS- Unrestriited Restricted 317,634 24?,924 13 Tlle iompciny is ejiliiled to eY¥inplioii fi'om aiidit uiidei. %ectioii 477 ul- Ilie CoiMpanie5 Act 20116 for the period ended J l AIiLTiisI ?025. 1'h¢ iiiembers have not required tlie coinpai)v lu obtaill ail aiiilit of il% tinanLial 5taitiMent5 foi. Ihe period eiided i l Aiigiist ?O?i in aLLorilaiice witli Seclioii 476 ul- the Companies Act?006. The directors acknoivledge ilieir responsibiliiies lor. lal eiisiiriiig th2¢ i ihe coiiipajiy keep5 ac¢i)uiitiiig records hiLh compl). Ii'ith Section 386 and 387 of the Cnmpanies Aci 7006 aiid pi'eparing finaiici<il StteMentS M liich gile a triie dnd fair view ol the siale tsf al-lcllls of the COlMpaii)' as al the eiid of cach IIiiE211Lial yecll- <iJid of li% profit oi. los% for elc ch liiiajicial yeE2r in &1CCOI'dance I7[h Ilii reLlUiI'emeiits ol. Section 394 and 39) diid ivhicli oilierii'i.%e compl) Ivitl) the reqiiii'eiiiL'iils of Ilie Loinpanies Act 2006 relating to financial stdteinent8, si) far as applicable to the coiiipany. (bl l-liese financial statements have been PTepai'ed in aLLordanLe witli Ilie special provi%ions of Part 15 1)f tlie Conipaiiies Act )006 I'elatinu 10 small comp8nies. 'Oppkoved by the Trustees 011 2.7 April 2026 and %igned on Ilieir behalf hy C 6tyJ/Lrd MILLL (th,,IkAo£rtt The note5 SCI oiit on Pc1ges 9 10 12 lorin pai'l of the.%e financidl Siatejllents
FIVEWA YS PLAI'CENTRE (A Compan). Limited by Guaranlee) CompTrv yber. 6984726 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ETriDED 31 AUGLST 2025 I. ACCOUNTtNG POLICIES Thtt following aLLouuting puli¢ies Iiave been applied consistently in dealing with items whiGI) at¢ coiisidered material in relation to the fsnancial Stateents. (a) Basis o/'occouiYring The fJiianGial statements ofthe charitable company. which 1$ 8 publi¢ benefit entity llnder FRS 102, have beell prepared in aecordan¢¢ with the Charities SORP (FRS 10?I'Accounting and Reportitl8 by Cliariti¢s.- Statement (If Re¢oniLeIidtd Practice applicable to ¢hic rities preparingtheir a¢LQllI)is in aclordaCe with the Financial Keportinip Standard applicRbl¢ in the UK and Republic of Iieland IFRS 102) leffeciive l January ?015)': ReportiDs Standard 102 'The Financilll Reporting Siandard applicable in the UK and Republi¢ of Ireland, 8nd the Companie5 Act 2006. The financial statetnent3 bive been prepared undei the histori¢al $1¢onvention. Tbt Trustees consider that there ar¢ no njaterial uncertainties about tlie cliarity's ability to continLie as going eancern. (bl Fiind uLcountrng The charity has variuys types of fuods for which it is respon5il)le. and which require separate disclosiire.. Unr¢stri¢ted funds- Funds whiih orv expendabl¢ al the dis¢retion of the TnL%ttes in fiJilherane¢ olth¢ objects of the charity. Restfitykd funds- Funds whtch expendable as directed by the donoi. (L") InLoming resources Ineoming resviirtyes are accounted for as soon as probable entidemeDt is establ(5hed as follows.. Donations, legacies and fulldraising- on a receivable basis wben Capable of fjooncial measur¢inent and as sooll as the ¢harilj is notified of its legal enlitlem¢nL aDd th¢ amounl due is quontiliahle with reasonable certainty. oti a receivable basi5. Interest incon}¢ (d) Res<)urcgy expendt.d esources expellded are accounted for on an a¢¢ntals $1$ and include attributable VAT which callnot be recovered. i) Co%ts in lurtheran¢e ot charitable obje¢tiv¢s comprise all expenditure directly relatillg ÉO the objectives of th¢ chuity. ii) A(1IniStrativt expenditure ¢omprises Dverheads not directl> &ttribiitable lo direct charitsble expenditure. These relate to the managtmeul of the Trusvs fuDd5. organisatioi)xl adminislration aJ)d uompliancc with statutory r¢quiienients. (É) rued As,f8t.¥ The Lhrity paid, in August 2010: £1?5.000 for a ?5 year lease on the buildin8 firyjrn which it operates. This Lost will be d¢pre¢iaied over the 25 Y¢a of the l¢ase ni) a straight line basis. Tli¢ cost ot corniputer equipment ivill be depieciaied on a Straight line l)asis at ?5 po per annujn. Cush Floiv StatL*inenl The charity ILas tak¢ll advantage of the exemption from the requirement to proi'ide a c&slL flow statement on the grounds the size d()es not meet the minimum thresholds as set out in the C.haritkes steMent of Recommended PractiG¢. (s) P¥nsiopRS The charitv commenced Autt)-Enrolment in a Workplace PeIOn Sclieme with NEST (N-ation&l EmpltsymLnt Savings Trust) effective October 2015
FIVEW.4YS PLAYCEKfRE (A CompaDy Llmittd by Guar4Dtee) CompaDy Nber. 6985726 NOTES TO THE FINANCIAL STATEMENTS- contillyed 2. DONATIONS 2025 2024 Co-op Commuiiity Futsd Usborne Books MisLell&n¢ou5 500 3. INTEREST RECEIVED Royal Bank of Scotland 4. FEES RECEIVED Playgroup and After Schools Club 314.261 328,974 5. DIRECT CHARITABLE EXPENDITURE Salaries Employers, N8tignal Insurance Pensinii Food & Mitk Utilities & Services 417,052 15,9J I 6,551 7a33 16,254 2,972 3.470 4,489 26,840 4J89 12,440 300 370 ?0.5 15.742 5,117 6.487 17.322 2,733 1,306 3,086 Isurance Educatioi) & Training Play Equipment & .Materials Buildillg Repair & Mainleiiance Oth¢r Equipmeiit & N(aterials Office Adniinistration Independent Exatnination Depreciation 4,220 9.857 300 6. EMPLOYEES The avErug¢ nuTn6er of Ernpltsy¢¢s iji the year= No employee received reinuneration excess gf £60.000. io
FIVEWAI'S PLAYCENTRE (A copartY Limited bv Gugrantee) Company lumber- 6985726 NOTES TO THE FINkNCIAL STATE.MENTS- continued 7. FLXED ASSETS Ltasehold Property Computer Eqnipment COST As at 31 Aiigust 2024 and 31 August 2025 DEPRECIATION As at 31 Au15t 2024 Cliarge For the year 70,1)00 781 5,000 As at 31 August 9025 NET BOOK VALUE As at 31 August 2025 As at 3 1 August 2024 DEBTORS 2025 2U24 Feey Othei. deb¢or 12,611 8,888 12,611 9. CREDITORS Amounts fallitig due within one year 2025 20?4 Accruals 7JlOO 300 Othttr Creditors 10. RELATED PARTY TRANSACTIONS No Trustee r¢¢eived any remun¢ralion durittg the yekr.
FIVEWA YS PLAYCENTRE {A Companv Limiied byGMar#ntee) Compsny.Numb¢r: 6985726 I J. TAXATJON Tlie Charit}. is coiisidered to pass t]ie tests set out in Paragraph 15chedule 6 Finance Act 2010 and iherEfoie it m¢ets th¢ definition of a charitable cOmpY for UK Corporation Tak purposes. Accordingly, the Charity is poteiitially exenipt ftoiu taxation in respe¢t ot incom¢ gr ¢apital gains received within categorie5 covered by Chapter 3 Part I I C'oipoi'ation Tax Act 2010 or Section 256 0l.tbe T&kntitsn of Charguble Gains Act 1992, to the extent that 5u¢h income or gains are applied exclusively lo cliaTit&ble purpos¢s. J2, ANALYSIS OF f*ET ASSETS BETWEEN FUNDS Uthrcstritted Restricted Total 2025 2025 Tangible Fixed Assets Net Cuttent Assets /(Liabiliti&8) S0,IMIO so.000 J17 634 13. MOVEMKNT IN FUNDS 3 l August 2014 JIAugust 2025 Outgoing Unrestricted Funds General 523 001 Total Unrestrieted Total Funds 242 9?4 There are no Restricted funds in either 2025 or2024. 14. COMPANY STATUS The Lompany is a private coiiipany liinited b5 guarantet and consequently does not h3N'e sl)kTe cRpital. E3di of the members is liable to contribute an amolt not exceeding £1 towards tl)e assets of the company in t]ie event of liquidation diwing the tnne ttlat the). are members or within 12 nionths aftenvasds. 12
FIVEIVA YS PLAYCENTRE (A Company Limited by Guarantee) CompaDy NymbeT.' 6985726 Independent ex&mlntr's report to tbe trustees of Fiveways Playeentre (A compny limiied by" guarThteel ('tk¢ Conipany'j I report to tlie charity iNstees on my examination of the accounts of the Cotnpany for the year ellded 3 l August 2025. Responslbilities b8sis of report As the clii1rity's triistees of the Coinpally land its directors foi. t]ie Pllrposes of company law) you are responsible for ilie preparatioii of the accounts lli aOrdanCe with the r¢quir¢ments of tile C(Tr]npzni¢s Act 2006 ('the 2006 Act,). The charity, s gross income exceeded £2iO.000 and i am qualified to undertake tjie examination by being a Member of the Institute of Chartered Accountat]ts iTh England and Wdes. Havittg satisfied myself that the accounts of the Con)paJ)y are oot required to be audited llnd. Part 16 ofthe 2006 Act and are eli¥ible for independent eyaminalion. I repori in respect of m>, exainination of your charity's &ccounts a5 carried out under section 145 of the Charitie5 Act 2011 j*he 2011 Act,). carrying out rny examination I have followed the Direclions given by the Charity Couitnission under section 145(5) {b) of the 2011 Act. Independent examiner's statement I have COnLpleted my examination. I Confi that no material matters have coine to ]ny atteDtion in connection witli the eKamination which give5 me cause to believe that Ill. ally niaterial respect.. ac¢ounting record5 were Dot kept in accordance with section 130 of the Chariti¢s Act. or the accounts do not accord with the accouiitlDg records. OT the accounts did not comply with the applicable requiremei)ts Conceniing the fomi alld content of account5 set out in th¢ Cliariiies (Accounts Ond Report5) Regulatio$ 2008 ot])er tlian any requirement tl)2t the accounts give a "trne and fair" view which is not a matter considered as part ot. an independent examillatioD. I have no concerng and have come across no other matters iii Connection with the examinatiDnto which attention should be drawn in th&s report in OTder lo enable a propel. undErstanding of the aceouttts to be reached. Nichol95 L¢ Fort L¢ Forts Winterton House High Street Westerham TN16 IAQ 15 May 2026 13