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← Community Playcentre @ Walberton

2025-05-31-accounts

The Community Playcentre @ Walberton (A Company Limited by Guarantee)

Trustees’ Annual Return

Report and Financial Statements for the Year Ended 31 May 2025

The Community Playcentre @ Walberton

Trustees’ Annual Return for the Year Ending 31 May 2025

Reference and Administration Information Charity Name: The Community Playcentre @ Walberton 1143734 Charity Registration Number: 07640357 Company Registration Number: Registered Office: Community Playcentre at Walberton The Street Walberton BN18 0PJ

Trustees:

Catherine Purdie 14/11/2016 Robert Rogers 01/02/2019 Dianne Rogers 01/02/2019 Jemma Hutchison 01/01/2020 Toby Hewson 19/04/2022 Rosie Davut 01/01/2024 Resigned 09/08/2024 Jacqui Meissel 01/01/2024

Declaration
The trustees declare that they have approved the Trustees’ report
Signed on behalf of the charity’sTrustees:
Signature
Full name Catherine Purdie
Position (e.g. Secretary, Chair, etc.) Chair of Board of Trustees
Date 31stMarch 2026

Trustees’ Annual Return May 2024 – May 2025

Page 1

Our Aims and Objectives

Its objectives are to benefit the children and young people of the parish of Walberton and Binsted and surrounding areas, without distinction of sex, sexual orientation, race or of political religious or other opinions by associating the said children and young people with the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time with the objective of improving the conditions of life for the children and young people in such ways as the charity trustees think fit.

Our local community

This rural community, as defined by the parish boundaries of Walberton, Binsted and Fontwell, is host to around 2232 people in around 1304 households. 2021 figures show that we had approximately 301 people under 14 years of age/not on the electoral register but this will now be more as the population has increased locally with some 180 houses having been built in Walberton since 2020, plus many more in Fontwell and Barnham. Further housing developments are in the process of being built in 2025/2026.

Need

The Playcentre project arose from unmet demand for varied and high-quality children’s community activities locally, and that this unmet demand hinged on the lack of a suitably designed, well-sited, flexible and affordable community hall with sufficient capacity to meet the demand of the community. Specific, detailed evidence of need was gathered during a local community public consultation exercise which identified demand for the following services:

Location

The Community Play centre has been built between the Village Hall and the Primary School on land leased to the charity by the Parish Council. The plot is ideally positioned, being in the centre of the village, adjacent to local retail businesses, other community facilities and to the primary school.

Design and Build

The Play centre provides a community space for local children of all ages although the location and design will make it ideal for our younger children in particular. Being DDA and Ofsted compliant and child-centred in design with features including:

Page 2

Permissions

The building complies with/exceeds building regulations and Arun District Council planning constraints. The setting is registered with Ofsted and incorporates Ofsted building design guidance. Licences and insurances are held to cover all activities taking placed in the Play centre.

Sustainability

The charity has created a high quality permanent, sustainably designed building, exceeding building regulations, with low maintenance requirements, and low running costs with a design in keeping with surrounding buildings including the primary school.

In addition to the quality and sustainability of the building itself, the charity is committed to ensuring environmental responsibility informs all policies for the running of the building including sourcing, (eco-tariffs for power) recycling (a waste sorting and recycling space is included) and building user agreements to encourage responsible use of heat, light and hot water.

Management

This is a local community charity, answerable to the community it serves and facilitated by a board of trustees, (unpaid volunteers). The charity currently employs up to 23 paid staff, ranging from Early Years Practitioners - level 2 and 3, Apprentices, Deputy Manager, Manager, Administrator/Bursar, Kitchen staff and Bank workers.

The Trustees carry out work voluntarily in conjunction with the management team, to represent a committed wider community of volunteers and supporters.

Financial sustainability

Every year, the Trustees continue to provide a comprehensive budgeting and business model approach which it commenced nine years ago to manage its financial approach and provide adequate reserves.

The charity continues to have a positive turnover, profit and significant reserves. The charity continues to invest in our workforce as evidenced by salaries that meet or are above the living wage, payment of bonuses to staff, pensions above government targets and the engagement of apprentices. The Trustees and management team have aligned staff salaries in to experiential level bandings, in order to remunerate staff according to experience and qualification levels and to provide opportunities for career progression.

A £15,000 investment into the outdoor area of the Playcentre has been accrued to update the outdoor space, ensuring children have ample opportunities to use gross physical movements, interact with peers and experience what nature has to offer and the benefits of being outdoors.

The accounts ending in May 2025 are in a healthy and positive state, including £175,000 in reserves.

The focus of our work

Our main objectives for the year were to:

Page 3

A c hi e v emen t s a n d Perf o r manc e

Our achievements

Average Sept 2023 Average July 2024 Average July 2025
Breakfast 21 children 21 children 20 children
After school 35 children 35 children 38 children
Nursery 68 children 65 children 69 children

S t r u c t u r e, Gov e r n a nce a n d Man a g e ment

Governing Document

We are a charitable company limited by guarantee, registered as a charity on 18 April 2011 and incorporated on 19 May 2011. The charity was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £10.

Page 4

Recruitment and Appointment of Trustees

The trustees of the charity are also directors of the company. Under the requirements of the Memorandum and Articles of Association the directors (trustees) had been elected to serve for three years, after which they must retire at the first Annual General Meeting (AGM); however, this article may be reviewed at any point if there was a lack of volunteer Trustees coming forwards to volunteer their time.

All trustees give their time on a voluntary basis and receive no benefits from the charity. Expenses can be reclaimed from the charity in line with charity commission guidance. A broad skill mix is required and trustees are recruited by approaching individuals who have the expertise needed. A Schedule of Trustees is in place to ensure appropriate community representation across the Board. This describes the interests of each of the six Trustees.

Trustees are inducted by having a briefing session with the Chair, in the first instance, to go over what is required of them; what their obligations will be by becoming a trustee and what the charity’s future plans and objectives are. Once the individual has agreed to become a trustee, we have an established induction process which is the responsibility of a designated trustee and new trustees are signposted to review the Charity Commission website, especially the guidance “the essential trustee”; we have found this information to be most useful for new trustees.

Organisational Structure

The Trustees meet on a monthly to six weekly basis and all trustees have voting rights, except on matters for which there may be a conflict of interest.

Financial Review

Funding was secured with a combination of local authority grant funding and Charity Bank loan to enable the construction to commence which began in November 2014 and was complete in July 2015. The childcare has become self-sufficient with income generated covering all running costs. Capital grants have been awarded to cover the purchase of specific assets and training. The repayment of the mortgage continues, with the interest rate to be re-negotiated after this period due to increases.

Plans for the year ahead

Page 5

REGISTERED COMPANY NUMBER: 07640357 (England and Wales) REGISTERED CHARITY NUMBER: 1143734

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2025

FOR

THE COMMUNITY PLAYCENTRE @ WALBERTON

Evans Weir The Victoria 25 St Pancras Chichester West Sussex PO19 7LT

THE COMMUNITY PLAYCENTRE @ WALBERTON

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2025

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Statement of Financial Position 4 to 5
Statement of Cash Flows 6
Notes to the Statement of Cash Flows 7
Notes to the Financial Statements 8 to 16
Detailed Statement of Financial Activities 17 to 18

THE COMMUNITY PLAYCENTRE @ WALBERTON

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MAY 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st May 2025. The trustees have adopted the provisions of 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).

STRATEGIC REPORT

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

07640357 (England and Wales)

Registered Charity number

1143734

Registered office

Community Playcentre @ Walberton The Street Walberton West Sussex BN18 0PJ

Trustees

Miss C J Purdie Hr Manager Ms J C Hutchison Accounts Manager Mrs D H Rogers Retired R M Rogers Retired T Hewson Volunteer Ms J Meissel Supply Chain Manager Mrs R Hawkins Teacher (resigned 9.8.2024)

Independent Examiner

Evans Weir The Victoria 25 St Pancras Chichester West Sussex PO19 7LT

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 16th February 2026 and signed on the board's behalf by:

Miss C J Purdie - Trustee

Page 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE COMMUNITY PLAYCENTRE @ WALBERTON

Independent examiner's report to the trustees of The Community PlayCentre @ Walberton ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st May 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technicians, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.

Jennifer Hoult

Evans Weir The Victoria 25 St Pancras Chichester West Sussex PO19 7LT

Date: .............................................

Page 2

THE COMMUNITY PLAYCENTRE @ WALBERTON

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MAY 2025

2025
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
1,347
Charitable activities
5
Nursery
543,271
Other trading activities
3
3,121
Investment income
4
2,331
Total
550,070
EXPENDITURE ON
Raising funds
6
520,481
NET INCOME
29,589
RECONCILIATION OF FUNDS
Total funds brought forward
404,113
TOTAL FUNDS CARRIED FORWARD
433,702		 2024
Total
funds
£
479
470,193
4,311
1,707
476,690
467,778
8,912
395,201
404,113

The notes form part of these financial statements

Page 3

THE COMMUNITY PLAYCENTRE @ WALBERTON

STATEMENT OF FINANCIAL POSITION

31ST MAY 2025

2025
Unrestricted
fund
Notes
£
FIXED ASSETS
Intangible assets
12
2,267
Tangible assets
13
325,967
328,234
CURRENT ASSETS
Debtors
14
1,827
Cash at bank
300,591
302,418
CREDITORS
Amounts falling due within one year
15
(73,268)
NET CURRENT ASSETS
229,150
TOTAL ASSETS LESS CURRENT
LIABILITIES
557,384
CREDITORS
Amounts falling due after more than one year
16
(123,682)
NET ASSETS
433,702
FUNDS
19
Unrestricted funds
433,702
TOTAL FUNDS
433,702		 2024
Total
funds
£
3,067
333,547
336,614
1,599
235,329
236,928
(41,936)
194,992
531,606
(127,493)
404,113
404,113
404,113

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 4

THE COMMUNITY PLAYCENTRE @ WALBERTON

STATEMENT OF FINANCIAL POSITION - continued

31ST MAY 2025

The financial statements were approved by the Board of Trustees and authorised for issue on 16th February 2026 and were signed on its behalf by:

C J Purdie - Trustee

The notes form part of these financial statements

Page 5

THE COMMUNITY PLAYCENTRE @ WALBERTON

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MAY 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash provided by investing activities
Cash flows from financing activities
Loan repayments in year
Net cash used in financing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of the
reporting period		 2025
£
80,106
(11,522)
68,584
(1,842)
2,331
489
(3,811)
(3,811)
65,262
235,329
300,591		 2024
£
52,555
(12,196)
40,359
(1,535)
1,707
172
(3,429)
(3,429)
37,102
198,227
235,329

The notes form part of these financial statements

Page 6

THE COMMUNITY PLAYCENTRE @ WALBERTON

NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MAY 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025 2024
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 29,589 8,912
Adjustments for:
Depreciation charges 10,175 9,882
Loss on disposal of fixed assets 47 -
Interest received (2,331) (1,707)
Interest paid 11,522 12,196
(Increase)/decrease in debtors (228) 636
Increase in creditors 31,332 22,636
Net cash provided by operations 80,106 52,555
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.6.24 Cash flow At 31.5.25
£ £ £
Net cash
Cash at bank and in hand 235,329 65,262 300,591
235,329 65,262 300,591
Debt
Debts falling due within 1 year (3,395) - (3,395)
Debts falling due after 1 year (127,493) 3,811 (123,682)
(130,888) 3,811 (127,077)
Total 104,441 69,073 173,514

The notes form part of these financial statements

Page 7

THE COMMUNITY PLAYCENTRE @ WALBERTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

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

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% on cost Plant and machinery - Straight line over 3 years Computer equipment - Straight line over 3 years

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 8

THE COMMUNITY PLAYCENTRE @ WALBERTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MAY 2025

2.
DONATIONS AND LEGACIES
Donated services and facilities
3.
OTHER TRADING ACTIVITIES
Fundraising events
Booking fees
Government grants
4.
INVESTMENT INCOME
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Nursery fees
Nursery
Out of school club
Nursery
Meals
Nursery
Local Authority Funding
Nursery
6.
RAISING FUNDS
Raising donations and legacies
Support costs		 2025
£
1,347
2025
£
1,921
680
520
3,121
2025
£
2,331
2025
£
161,750
79,311
20,399
281,811
543,271
2025
£
25,484		 2024
£
479
2024
£
3,474
420
417
4,311
2024
£
1,707
2024
£
211,688
95,859
18,848
143,798
470,193
2024
£
25,758

continued...

Page 9

THE COMMUNITY PLAYCENTRE @ WALBERTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MAY 2025

6. RAISING FUNDS - continued

Other trading activities

Other trading activities
Staff costs
Hire of plant and machinery
Equipment and materials
Fundraising costs
Nursery toiletries
Food and drink
Rent
Rates and water
Light and heat
Telephone
Cleaning
Advertising
Waste collection
Licenses and permits
Postage and stationery
Insurance
Administration
Sundries
Dues and subscriptions
Bad debts
Travel expenses
Training courses
Computer expenses
Repairs and renewals
Gardening
Aggregate amounts		 2025
£
407,571
2,494
2,420
249
1,166
9,079
5,951
4,015
8,610
565
7,715
161
2,324
407
324
1,559
3,478
3,131
547
-
99
2,596
5,954
8,842
15,740
494,997
520,481		 2024
£
380,365
2,377
979
374
918
7,805
4,798
3,237
9,021
517
7,625
154
2,118
337
319
1,371
2,269
3,474
546
241
42
1,449
6,818
4,600
266
442,020
467,778

continued...

Page 10

THE COMMUNITY PLAYCENTRE @ WALBERTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MAY 2025

7. SUPPORT COSTS

SUPPORT COSTS
Governance
Finance Other costs Totals
£ £ £ £
Raising donations and legacies 12,184 10,222 3,078 25,484

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025 2024
£ £
Depreciation - owned assets 9,375 9,083
Hire of plant and machinery 2,494 2,377
Deficit on disposal of fixed assets 47 -
Development costs amortisation 800 800

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st May 2025 nor for the year ended 31st May 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st May 2025 nor for the year ended 31st May 2024.

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2025
£
370,966
19,512
17,093
407,571		 2024
£
352,226
16,806
11,333
380,365

The average monthly number of employees during the year was as follows:

2025 2024
Nursery School 22 23

No employees received emoluments in excess of £60,000.

continued...

Page 11

THE COMMUNITY PLAYCENTRE @ WALBERTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MAY 2025

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 479
Charitable activities
Nursery 470,193
Other trading activities 4,311
Investment income 1,707
Total 476,690
EXPENDITURE ON
Raising funds 467,778
NET INCOME 8,912
RECONCILIATION OF FUNDS
Total funds brought forward 395,201
TOTAL FUNDS CARRIED FORWARD 404,113
12. INTANGIBLE FIXED ASSETS
Development
costs
£
COST
At 1st June 2024 and 31st May 2025 4,000
AMORTISATION
At 1st June 2024 933
Charge for year 800
At 31st May 2025 1,733
NET BOOK VALUE
At 31st May 2025 2,267
At 31st May 2024 3,067

continued...

Page 12

THE COMMUNITY PLAYCENTRE @ WALBERTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MAY 2025

13. TANGIBLE FIXED ASSETS

Freehold
property
£
COST
At 1st June 2024
398,558
Additions
-
Disposals
-
At 31st May 2025
398,558
DEPRECIATION
At 1st June 2024
67,406
Charge for year
7,971
Eliminated on disposal
-
At 31st May 2025
75,377
NET BOOK VALUE
At 31st May 2025
323,181
At 31st May 2024
331,152
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 17)
Trade creditors
Other creditors
Accruals and deferred income
Accrued expenses		 Plant and
machinery
£
37,786
1,084
(140)
38,730
36,222
830
(93)
36,959
1,771
1,564
 Computer
equipment
£
3,562
758
-
4,320
2,731
574
-
3,305
1,015
831
2025
£
228
1,599
1,827
2025
£
3,395
910
2,796
23,498
42,669
73,268		 Computer
equipment
£
3,562
758
-
4,320
2,731
574
-
3,305
1,015
831
2025
£
228
1,599
1,827
2025
£
3,395
910
2,796
23,498
42,669
73,268		 Totals
£
439,906
1,842
(140)
441,608
106,359
9,375
(93)
115,641
325,967
333,547
2024
£
-
1,599
1,599
2024
£
3,395
151
4,322
9,016
25,052
41,936

continued...

Page 13

THE COMMUNITY PLAYCENTRE @ WALBERTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MAY 2025

16.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 17)
17.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank loans
Amounts falling between one and two years:
Bank loans - 1-2 years
Amounts falling due between two and five years:
Bank loans - 2-5 years
18.
SECURED DEBTS
The following secured debts are included within creditors:
Bank loans
19.
MOVEMENT IN FUNDS
At 1.6.24
£
Unrestricted funds
General fund
404,113
TOTAL FUNDS
404,113
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
550,070
TOTAL FUNDS
550,070		 2025
2024
£
£
123,682
127,493
2025
2024
£
£
3,395
3,395
3,395
3,395
120,287
124,098
2025
2024
£
£
127,077
130,888
Net
movement
At
in funds
31.5.25
£
£
29,589
433,702
29,589
433,702
Resources
Movement
expended
in funds
£
£
(520,481)
29,589
(520,481)
29,589		 2024
£
127,493
2024
£
3,395
3,395
124,098
2024
£
130,888
At
31.5.25
£
433,702
433,702
29,589

continued...

Page 14

THE COMMUNITY PLAYCENTRE @ WALBERTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MAY 2025

19. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.6.23
£
Unrestricted funds
General fund
395,201
TOTAL FUNDS
395,201
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
476,690
TOTAL FUNDS
476,690		 Net
movement
At
in funds
31.5.24
£
£
8,912
404,113
8,912
404,113
Resources
Movement
expended
in funds
£
£
(467,778)
8,912
(467,778)
8,912		 At
31.5.24
£
404,113
404,113
8,912

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 At 1.6.23
£
395,201
395,201		 Net
movement
in funds
£
38,501
38,501		 At
31.5.25
£
433,702
433,702

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
1,026,760
TOTAL FUNDS
1,026,760		 Resources
Movement
expended
in funds
£
£
(988,259)
38,501
(988,259)
38,501		 Resources
Movement
expended
in funds
£
£
(988,259)
38,501
(988,259)
38,501
38,501

Page 15

continued...

THE COMMUNITY PLAYCENTRE @ WALBERTON

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MAY 2025

20. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st May 2025.

Page 16

THE COMMUNITY PLAYCENTRE @ WALBERTON

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MAY 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donated services and facilities
Other trading activities
Fundraising events
Booking fees
Government grants
Investment income
Deposit account interest
Charitable activities
Nursery fees
Out of school club
Meals
Local Authority Funding
Total incoming resources
EXPENDITURE
Other trading activities
Wages
Social security
Pensions
Hire of plant and machinery
Equipment and materials
Fundraising costs
Nursery toiletries
Food and drink
Rent
Rates and water
Light and heat
Telephone
Cleaning
Advertising
Waste collection
Licenses and permits
Carried forward		 2025
£
1,347
1,921
680
520
3,121
2,331
161,750
79,311
20,399
281,811
543,271
550,070
370,966
19,512
17,093
2,494
2,420
249
1,166
9,079
5,951
4,015
8,610
565
7,715
161
2,324
407
452,727		 2024
£
479
3,474
420
417
4,311
1,707
211,688
95,859
18,848
143,798
470,193
476,690
352,226
16,806
11,333
2,377
979
374
918
7,805
4,798
3,237
9,021
517
7,625
154
2,118
337
420,625

This page does not form part of the statutory financial statements

Page 17

THE COMMUNITY PLAYCENTRE @ WALBERTON

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MAY 2025

Other trading activities
Brought forward
Postage and stationery
Insurance
Administration
Sundries
Dues and subscriptions
Bad debts
Travel expenses
Training courses
Computer expenses
Repairs and renewals
Gardening
Support costs
Finance
Bank charges
Bank loan interest
Other
Development costs
Freehold property
Plant and machinery
Computer equipment
Loss on sale of tangible fixed assets
Governance costs
Accountancy
Total resources expended
Net income		 2025
£
452,727
324
1,559
3,478
3,131
547
-
99
2,596
5,954
8,842
15,740
494,997
662
11,522
12,184
800
7,971
830
574
47
10,222
3,078
520,481
29,589		 2024
£
420,625
319
1,371
2,269
3,474
546
241
42
1,449
6,818
4,600
266
442,020
746
12,196
12,942
800
7,971
570
541
-
9,882
2,934
467,778
8,912

This page does not form part of the statutory financial statements

Page 18

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE COMMUNITY PLAYCENTRE @ WALBERTON

Independent examiner's report to the trustees of The Community PlayCentre @ Walberton ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st May 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technicians, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.

Jennifer Hoult

Evans Weir The Victoria 25 St Pancras Chichester West Sussex PO19 7LT Date: ............................................. 16th February 2026

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