## **SELLY WICK PRE-SCHOOL PLAYGROUP**
(Limited by Guarantee)
COMPANY NUMBER 7292217 CHARITY NUMBER 1137051
REPORT AND ACCOUNTS **YEAR TO 31ST AUGUST 2025**
|Contents|Page No.|
|---|---|
|Legal And Administrative Information|1|
|Directors Report|2 - 3|
|Independent Examiner's Report|4|
|Statement Of Financial Activities|5|
|Balance Sheet|6|
|Notes To The Accounts|7 - 10|
## **SELLY WICK PRE-SCHOOL PLAYGROUP**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **FOR THE YEAR TO 31ST AUGUST 2025**
## Registration
The company was incorporated, as a company limited by guarantee, at Companies House on 22nd June 2010, and registered with the Charity Commission for England and Wales on 23rd July 2010.
## Directors
G.T. Gilbert A.M. Livingstone (Resigned 15/11/2025) S. Haynes
## Registered Office and Operational Address
37-47, Raddlebarn Road, Selly Oak, Birmingham, B29 6HH
## Independent Examiner
M.A. Edwards Accountants Limited Chartered Accountants, 26, The Green, Kings Norton, Birmingham, B38 8SD.
## Bankers
Santander UK plc., BBAM, Bridle Road, Bootle, Merseyside, L30 4GB
1
## **SELLY WICK PRE-SCHOOL PLAYGROUP**
## **DIRECTORS REPORT**
## **FOR THE YEAR TO 31ST AUGUST 2025**
The directors present their report and accounts for the year to 31st August 2025.
## Principal Activity
The principal activity of the company is as a charity running a playgroup for pre school children.
## Directors
The directors, who are all members of the company, who served during the year were as follows :-
## G.T. Gilbert
A.M. Livingstone (Resigned 15/11/2025)
S. Haynes
## Directors Responsibilities
Company law requires the directors to prepare financial statements for each financial period which give a true and fair view of the state of the affairs of the company and of the surplus or deficit of the company for that period. In preparing these the directors are required to:
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in operation.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## Organisation of the Charity
The charity is run by the directors who are elected at the Annual General Meeting.
## Objects
The charity's objects are to run a playgroup and care for pre school children in the Birmingham area.
## Review of Activities
- £840 and £35,370.82 in grants from Birmingham City Council received on 1st and 4th September 2025. represents Nursery Grant Funding for the Autumn term of the 2025-26 academic year.
- Staff costs were £17,019 (14.5%) lower this year as two members of staff left and only one person was recruited with other staff taking on additional hours to ensure ratios were met at all times. In addition, last year's staff costs were inflated by approximately 8k due to the holiday back pay amendments required.
2
## **SELLY WICK PRE-SCHOOL PLAYGROUP**
## **DIRECTORS REPORT**
## **FOR THE YEAR TO 31ST AUGUST 2025**
- Staff were awarded a pay rise in line with the Birmingham Living Wage from January 2025.
- Staff were issued with new contracts effective January 2025 to document the change regarding how the staff are paid (weekly across the whole year rather than term time).
- Our staffing costs could be reduced if we choose to operate at a higher adult: child ratio than statutory guidelines state. However, having a lower ratio is a practice the committee wish to continue, unless an urgent rationale for reducing costs was required and this could be reconsidered.
- Training continues to be an area of importance to Selly Wick to ensure our staff develop their practice.
- Our website enables us to increase the public's awareness of our facilities. When planning the various activities, the directors have had regard to the Charity Commission's general guidance on public benefit.
- We acknowledge the generous contributions provided by our many donors, and the time given for free by our volunteer helpers.
## Reserves Policy
The directors have decided that the unrestricted funds not committed or representing tangible fixed assets (free reserves) held by the charity should be not less than 6 months of expenditure. At the end of the year, the free reserves were approximately 5 months. It is considered necessary to have these reserves to keep the charity running in the event of a future reduction in funding. The directors are looking for new sources of funding for the charity.
## Risk Review
The directors have reviewed the risks facing the charity. They will continue to seek future sources of funding to guard against a significant reduction in funding in the future. The directors of the charity, are involved in, and monitor the activities to avoid a fall in the quality of the facilities.
This report is prepared in accordance with the Charities SORP (FRS 102). This report was approved by the board of directors on and signed on its behalf by :-
G.T. Gilbert Director
3
## **SELLY WICK PRE-SCHOOL PLAYGROUP**
## **INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF SELLY WICK PRE-SCHOOL PLAYGROUP**
## **FOR THE YEAR TO 31ST AUGUST 2025**
I report on the accounts of the company for the year ended 31st August 2025, which are set out on pages 5 to 10.
## **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 period 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:
examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and to state whether particular matters have come to my attention.
## **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:
(1) 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, comply with the accounting requirements of section 396 of the Companies Act 2006 or are not consistent with the Charities Statement of Recommended Practice FRS 102.
(2) which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Michael Alan Edwards For and on behalf of :-
M.A. Edwards Accountants Limited Chartered Accountants 26, The Green, Kings Norton, Birmingham, B38 8SD
4
## **SELLY WICK PRE-SCHOOL PLAYGROUP**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31ST AUGUST 2025**
|Notes
Incoming Resources
Donations
Other charitable activities
Fees
2
Grants
3
Total incoming resources
10
Resources Expended
Direct charitable expenses
10
Total resources expended
Net incoming resources
4
Accumulated funds b/f
Accumulated funds c/f|2025
2024
Restricted Unrestricted
Fund
Fund
Total
Total
-
93
93
174
-
1,254
1,254
784
-
19,854
19,854
16,671
-
117,490
117,490
137,635|
|---|---|
||-
138,691
138,691
155,264|
||(5,611)
(131,423)
(137,034) (153,617)|
||(5,611)
(131,423)
(137,034) (153,617)|
||(5,611)
7,268
1,657
1,647
113,777
62,821
176,598
174,951|
||108,166
70,089
178,255
176,598|
The notes on pages 7-10 form part of these accounts.
5
## **SELLY WICK PRE-SCHOOL PLAYGROUP**
## **BALANCE SHEET AS AT 31ST AUGUST 2025**
|Notes
Tangible Fixed Assets
5
Current Assets
Cash at bank and in hand
Creditors - amounts falling
due within one year
6
Net Current Assets
Net Assets
Reserves
Building fund - restricted
9
General fund - unrestricted
9|2025
2024
112,863
120,235
67,685
58,483
67,685
58,483
(2,293)
(2,120)
65,392
56,363
178,255
176,598
108,166
113,777
70,089
62,821
178,255
176,598|2025
2024
112,863
120,235
67,685
58,483
67,685
58,483
(2,293)
(2,120)
65,392
56,363
178,255
176,598
108,166
113,777
70,089
62,821
178,255
176,598|
|---|---|---|
||||
|||176,598|
|||113,777
62,821|
|||176,598|
In approving these financial statements as directors of the company we hereby confirm :-
- (a) That for the year to 31st August 2025 the company was entitled to the exemption conferred by Section 477 of the Companies Act 2006;
- (b) That no notice has been deposited at the registered office of the company pursuant to Section 476 requesting that an audit be conducted for the year then ended;
- (c) That we acknowledge our responsibilities for;
- (1) Ensuring that the company keeps accounting records which comply with Section 386;
(2) Preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its surplus or deficit for the period then ended in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the provisions of the Companies Act relating to financial statements, so far as applicable to the company.
These financial statements are prepared and delivered in accordance with :-
- (i) The special provisions of Part 15 of the Companies Act 2006 relating to the small companies regime;
- (ii) FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland';
- (iii) Part VI of the Charities Act 2011;
- (iv) The Charities Statement Of Recommended Practice FRS 102.
These financial statements were approved by the board of directors on and signed on its behalf by :-
G.T. Gilbert Director
The notes on pages 7-10 form part of these accounts.
6
**SELLY WICK PRE-SCHOOL PLAYGROUP**
## **NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST AUGUST 2025**
## 1 ACCOUNTING POLICIES
## Accounting Convention
The financial statements are prepared under the historical cost convention and in accordance the Companies Act 2006 and the Charities Act 2011. They also follow the recommendations in the Charities Statement of Recommended Practice FRS 102.
## Incoming Resources
The value of services provided by volunteers has not been included. Grants are recognised in full in the Statement of Financial Activities in the period in which they are receivable.
## Outgoing Resources
Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered. Resources expended are allocated to each activity / fund where the cost relates to that activity / fund. The cost of general administration has been allocated to the unrestricted fund.
## Funds
The Unrestricted fund is incoming resources which are used for the objects of the charity, without any specified purpose or further restriction. Restricted funds can only be used for the specific purposes as decided by the donor, within the objects of the charity.
## Depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Refurbishment costs :- 2% p.a. Straight line basis. Equipment, Fixtures and Fittings :- 15% p.a. Straight line basis.
## Independent Examiners
In common with many other businesses of our size and nature, we used our independent examiners to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
## 2 FEES RECEIVED
Fees are received from the parents of the children for using the company's facilities.
|3|GRANT INCOME
Nursery Education Funding - unrestricted|2025
2024
117,490
137,635
117,490
137,635|
|---|---|---|
7
**SELLY WICK PRE-SCHOOL PLAYGROUP**
## **NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST AUGUST 2025**
|4|NET INCOMING RESOURCES
This is stated after charging :-
Employee salaries
Independent examiner's remuneration
Directors' expenses
Directors' remuneration
There were no related party transactions.|2025
100,321
1,320
-
-|2024
117,340
1,320
-
-|
|---|---|---|---|
|||||
|5
6|TANGIBLE FIXED ASSETS
For charitable use
Building
Equipment,
Refurbishment Fixtures and
Totals
Fittings
Cost
Balance b/f
144,499
67,686
212,185
Additions
-
-
-
Balance c/f
144,499
67,686
212,185
Depreciation
Balance b/f
40,701
51,249
91,950
Charge
2,890
4,482
7,372
Balance c/f
43,591
55,731
99,322
Net book value
At the end of the year
100,908
11,955
112,863
At the start of the year
103,798
16,437
120,235
CREDITORS
2025
2024
Accruals and prepaid income
2,293
2,120|TANGIBLE FIXED ASSETS
For charitable use
Building
Equipment,
Refurbishment Fixtures and
Totals
Fittings
Cost
Balance b/f
144,499
67,686
212,185
Additions
-
-
-
Balance c/f
144,499
67,686
212,185
Depreciation
Balance b/f
40,701
51,249
91,950
Charge
2,890
4,482
7,372
Balance c/f
43,591
55,731
99,322
Net book value
At the end of the year
100,908
11,955
112,863
At the start of the year
103,798
16,437
120,235
CREDITORS
2025
2024
Accruals and prepaid income
2,293
2,120|TANGIBLE FIXED ASSETS
For charitable use
Building
Equipment,
Refurbishment Fixtures and
Totals
Fittings
Cost
Balance b/f
144,499
67,686
212,185
Additions
-
-
-
Balance c/f
144,499
67,686
212,185
Depreciation
Balance b/f
40,701
51,249
91,950
Charge
2,890
4,482
7,372
Balance c/f
43,591
55,731
99,322
Net book value
At the end of the year
100,908
11,955
112,863
At the start of the year
103,798
16,437
120,235
CREDITORS
2025
2024
Accruals and prepaid income
2,293
2,120|
|---|---|---|---|
|||144,499
67,686|212,185|
|||40,701
51,249
2,890
4,482|91,950
7,372|
|||43,591
55,731|99,322|
|||100,908
11,955|112,863|
|||103,798
16,437|120,235|
|||2025
2,293|2024
2,120|
- 7 SHARE CAPITAL AND RESERVES
The company is limited by guarantee and does not have a share capital. If the company is wound up, all the members have a liability not exceeding £1 each. This liability continues for one year after a member ceases to be a member of the company.
8
**SELLY WICK PRE-SCHOOL PLAYGROUP**
## **NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST AUGUST 2025**
## 8a MOVEMENT ON ACCUMULATED RESTRICTED FUND
|Balances b/f
Income
Expenditure
Balances c/f|Building
General
Fund
Fund
Restricted Unrestricted
Total
113,777
62,821
176,598
-
138,691
138,691
(5,611)
(131,423)
(137,034)|
|---|---|
||108,166
70,089
178,255|
## 8b NET ASSETS ANALYSIS
|Fixed assets - refurbishment
Fixed assets - equipment
Cash at bank and in hand
Creditors|Building
General
Fund
Fund
Restricted Unrestricted
Total
100,908
-
100,908
7,258
4,697
11,955
-
67,685
67,685
-
(2,293)
(2,293)|
|---|---|
||108,166
70,089
178,255|
In 2011, Birmingham City Council gave us a grant of £155,999 towards the refurbishment of the premises where the childcare takes place, and in 2022 they gave us a grant of £18,142 towards our playground, which are included in the building fund. This has enabled us to provide better quality care for the children. These grants could only be used to refurbish the building and purchase equipment, and were not available for other general expenditure, for example salaries.
9
**SELLY WICK PRE-SCHOOL PLAYGROUP**
## **NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST AUGUST 2025**
## 10 INCOME AND EXPENDITURE ACCOUNT
|Unrestricted fund
Incoming Resources
Fees from parents
Nursery Education Funding grant
Donations
Other charitable activities
Direct Charitable Expenditure
Rent
Rates and water
Telephone and internet
Heat and light
Salaries
Resources and toys
Repairs
Sundries
Food and drink
Stationery
Professional fees
Insurance
Depreciation
Unrestricted fund
Surplus for the year|19,854
16,671
117,490
137,635
93
174
1,254
784
138,691
155,264
5,967
6,250
3,308
3,144
974
1,793
2,613
1,711
100,321
117,340
3,359
3,058
2,798
2,031
2,816
955
2,368
2,308
1,433
1,296
1,714
4,606
1,991
1,753
1,761
1,761
131,423
148,006
**7,268**
**7,258**
2025
2024|19,854
16,671
117,490
137,635
93
174
1,254
784
138,691
155,264
5,967
6,250
3,308
3,144
974
1,793
2,613
1,711
100,321
117,340
3,359
3,058
2,798
2,031
2,816
955
2,368
2,308
1,433
1,296
1,714
4,606
1,991
1,753
1,761
1,761
131,423
148,006
**7,268**
**7,258**
2025
2024|
|---|---|---|
|||155,264
148,006|
||||
|||**7,258**|
10