RECISTERED CHARITY NUMBER: 1145082 REPORT OF THE TRUSTEES AND UNAUDtTED FINANCIAL STATEMENf6 FOR THE YEAR ENDED 31 AUGUST 2025 FOR EMLEY PLAYSCHOOL Harrison & Co Chartered Accountants 531 Denby Dale Road West Calder Grove Wakeficld Wes¢ Yorkshire WF4 3ND EM￿y PLAYSCHOOL coNrENTS OF THE FtNANCIAL STATEMENrs FOR THE YEAR ENDED 31 AUGUST 21125 Page Report of the Trustees Indepeud¢tst Ex8miDer'$ Report StatemeD¢ of Flllan¢lal Actlvlti¢s Balance Sheet No¢es to the FlllaDcl•l Ststsments 6 to 11 D¢tsiled Ststement of Fin¥4ncial Actlvities 12 to 13 EMLEY PLAYscH￿L REPORTOFTHE'I'RusfEES FOR THE YEAR Ef4DED31 AUGUST2025 The trustees present their r¢wirt with the fjnathcial 51atemeni$ of the charity for the year ended 31 August 2025. The ustees have adopted the provisions of Accounting and Reporttng by Charities.. StAtement of Recomm¢ndcd Practice appli¢dble to chariiies preparing their accounts in accordance with the Financi￿ Rew)rting Standard ttpplicable in the UK and Republi¢ of Ireland (FRS 1021 {effective l January 20191. OWEcfivES AND ACTivrriES Public benefit We are Set up to advance ihe education of pre-sch￿1 Children tn or Iwl villasye and the surrounding orrds. ACHIEVEMETr4TS AND PERFORMANCE Internal #nd external faetors Staff member have CL)nlinu¢d with th¢tr professional development through the range of cour5e5 and quaiifJ¢ations. a￿1 the committ¢e are pleased to support this where possible. We have received ongoing supw from the Mdhtyjist Chvrch FINANCIAL REVIEW Reserves policy The net profit for the yearwa5 £24,978 {2024 £16.010) on unrestTiCted funds. The Gharities free ￿ServeS, excluding fixed &s5ets, restrictcd and designatd funds aÉ the yearu any liability incurred by hin]Iher in defending any pto¢eeding%, whether civil or crimtnal. in which judgTement is givert in hislher favour in which hÈlsh¢ is acquitt¢d or in connection wilh any applie￿i￿n in which relief is grdnied to himlher by the court from liability or negligence. default. breach of dury or breach of tn]st in ￿1￿]0￿ to the affai￿ of the pre-schcK)l. Recruitmertt and appointment of new tnistees The trnsttts of the charity are op￿in￿d by ihe membu5 ￿ the AGM. At every general meeling one third of th¢ ￿sleeS sh&ll rctire from office and may offer themselves for re-¢le¢tion by the members. Wider netsvork The aims of the playschwl are to ¢nhance the developmeni and education of The childr¢n under statutory schwl age enwuraging pamts to llndeTStand and provide for the needs of th¢irchildretL through community groups and by.. lal Offering appropri*e play. education and care facilitie¥, family leaming and extended hours groups, t()gether with the right of parents. to tske responsibility for and to become involved in the KtiYllie5 of such wups, ensuring that such groups otTer oppinunities for a]1 children whatevertheir race, culture, religion, means or ability.. Ib} Encoura¥ing the srudy of the needs of such childret) and their families and promoiing public inteiyst in and recognitton of such needs in the I(￿￿] areas: (cl Instigating arHI adhering to and furthering ihe aims and objects of the Pre-s¢IHK>I Learning Alliance. Th¢ Charitie5 ]nain activities al To provide high quality care and ethlcation for thildren below statutory sch(x)l age, in a safe, Secu￿ and stirnulating envirortmtnt. b) To work in partnership th'ith parents to help children learn and develop. cl To add to th¢ life and well-king of the l(Kal community. d} To off¢r¢hildJEn and their parerjts a service that promotes equality and values div¢rsity. Page I EMLEY PLAYSCHOOI, REPORT OF THE TRusfEES FOR THE I'EARENDED31 AUGUST 2025 REFERENCE APID ADMINtSTKITIVE DE"I'AILS Registered Charity nuThber PrirtcipAI Hddress Trustees H Thomton J Emrnerso S Wilkt J Bacon K Parker Independent Examiner Mr M J Stead HatTison & Co Chartered A¢¢ountant5 531 Denby Dale Road We Calder Gtvve Wakcfield West Yorkshire WF4 3ND AppJDved by orderof the knrd of trustees on 25 Febrnary 2026 and signed on lis behaifby.. l Emmersoft- Trust¢¢ Page 2 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EMLEY PLAYSCHOOL Indynderrt examiner'$ report to Irustees of£mky PI4y5chool l ￿port ￿ th¢ charity trustees on my examin*ion of the accoutjis of Etnley Playschool Iihe Trust) for th¢ year ended 3 1 AugDs¢ 2025. Responsibilities and basi5 ofreport As the charity trustees of the Trust you are ￿5￿nsible for the prepaTation of ihe accOUT￿ in accordance with the requirements of the Charities Act 2011 {Ihe Aa'}. I rep)n tn res￿Ct of my examination of the Trnst's a¢count5 cani¢d out under Section 145 of the Act and in carrying out Tny examination I have followoj all applicable Directions given by the Charity ComtlliS5ion uDd¢r Section 145{5Xb) of the ACL Independent examiner's Statement I have conipleied rn). examin￿70n. I confimi that no material matttr5 hawe com¢ ￿ my attention in Connection with the examination givtng me cause to believe that in any material respeci.. ac¢ounlin8 records were not kept in respcct of the Trust required by Section 130 of the Act; or the accounts do not a¢L￿rd with those recurds; or the accounts do not cornply wilh the applicable requi￿￿entS con¢eming the forni and content of accounts set out in the Charities IAceount5 and Rep)rtsl Regulations 2008 other than any requirement that the accounts 8ive a ttwe and fair view which is not a matter wnsidered as part of an independent examination. I ha¥¢ no ¢oncern5 and havc Com¢ a¢r055 no other matters in connr¢tion with the examination to which attention should be dramm in this repon in order to enable a proper undetstanding of the ac¢ouots ￿ be reached. M J Stead c Associ￿70￿ of Accounting Teehni¢ian5 Hanison & Co Chartered A¢¢ountsnts 531 Denby Dale lioad West Calder Grove Wakefield West Yorkshi WF4 3ND 25 Febtwary 2026 Page 3 EMLEY PLAYSCFIOOL srAI"LMEN'I' OF FINANC.IAL ACTtVlTIES FOR TEIE YEAR ENDED31 AUGLST2O25 2025 Total funds 2024 Totsl funds Unrestricted fund RtstriGt¢d funds Notes INCOME AND ENDOWMEIITS FROM Other trading activities Invesimeni income 106.311 1,017 106.311 1.017 93,283 1,124 Totsl 107.328 107J28 94.407 EXPF.NDITLRE ON Raising fvnds 79,529 79.529 76,456 2.821 1,941 Total 82.350 82,350 78.397 NET INCOME Tra￿$fe￿ betweeTh funds 24.978 19891 24,978 16,010 989 Net movement in fwid5 23.989 989 24.978 16,010 RECONCILIATION OF FUNDS Tothl funds bToughi lorward 58.085 23287 81,37? 65.362 TOTAL FUNDS CARRIED FORWARD 24,276 106.i50 81,372 Th¢ notes forn) part of these financial statements Page 4 EMLEY PLAYSCHOOL BAI.ANCE SHLET 31 AIIGUS'I 2025 2025 Total funds 2024 Total funds Uthrtstricted fi￿d Restrict¢d funds Notes FIXED ASSE'IS TaThgiblc ass¢ts 382 382 382 CIJRREPa ASSETS Debtors Cash at bank and in hand 189 82.042 189 107,011 24,969 82,154 82231 24,969 107,2(KJ 81154 CREDITORS Arnounts falling due within one year 10 1539) 1693) 11.2321 11.164) NET CURRENT ASSW,TS 81,692 24.276 105.968 80,99) TOTAL ASSETS LESS CURREKr LIABILI'ri£s 82,074 24,276 106,350 81,372 NET ASSETS 32.074 24276 106,350 81J72 FUNDS Unrestricted funds Restri¢ted fi￿d5 82,074 24,276 58,085 23,287 TOTAL FUNDS 106,350 81J72 Th¢ financial statem¢nt5 were approved by the Board of Tvjstres aTtd authorised for issue on 25 February 2026 and were signed on its behalf by.. Trustee Trustee The notes forn] part of thcs¢ financial statements Page 5 EMLEY PLAYSCHOOL NOTLSTO THE FINANCIALSTATEMEYrs TrOR THE YEAR ENDED31 AUGUST2025 ACCOUNT1Tr4G POLICIES Ba$1$ ofprepgriDg tht finon¢l¥l ststemeThts The financial 51atemenis of the chdTity, which is a publi¢ benefit entity under FRS 102, have been Pffpa￿d in accordance with the Chariiies SORP IFRS 1021 'Accounling and ReTK)rting by C.haritics'. Statetmrnf of R¢comtnended Pr8Cti¢¢ applicable to charities prcparing their accounts in accordance with the Fin9￿Clas Rep)ning 5thdard applicabl¥ in the L'K alld Republic of Ireland IFRS 1021 l¢ff<¢tive l January 2019)., Financial Reporting Sthndard 102 Tr financial Re]x)rting Standard applicable in the UK and Republic of Irelartd, and the Charities Act ?01 l. 'The fJn8E)¢ial sthtements have been preP￿rd under the histotical rost onv¢n¢ion. Income All ittcomc is recogni5ed in the Statemellt of Financial ALliviti¢s once the charity has eniitJem¢nt to the funds it is probable that the income will be received and the amount Can be me&8ured Ye5iably. Expenditure LiLtbiliii¢S ar¢ recognised as expenditure as 5Ct*n as there is a legal or consin￿tiVe obligation wmmitting the ¢haTity to that expenditure. it is probable that a tr&nsfer of economic benefjts will be required in s¢ttle]netLt and the amoLLttI of the obligation be measured reliably. E%pcndihJre is xcvunt¢d for on an accruals basis and has been classified under headings thai aggreg&te all ¢osi related 10 the category. Wh¢E costs cannoi ￿ directly attributed tg particular headings they have t*eD all(Kated to aLlivilies tsn a basis con5i5tent with the use of r¢y)urces. Tangible r]xed assets Depreciation is provided at the followin8 annua] ratcs in order lo write off each asset over its esiimat¢d useful lif¢. Freehold property Computer equipmcnt 33 /0 on ¢ost 330/0 on Cost T&xAtiOI) Th¢ Ch￿lty is exem￿ from w on its charitable activities. Fund 8ttouRtithg Unrestricted funds can be used in accordance ihe charitable objectives at the discretion of the trustees. Restricted ￿ndS can only be used for particular restrict¢d pujyosts withio th¢ objccts of the charity. Re5tri¢tions aris¢ when specified by the donor or wh¢n funds are rnised foi partieuiar restricted purposes. Funher explanalion of the nature and purpose of ea¢h fund 15 included in the notes to ihe financial ststem¢nts. PeD$ion costs other post-retirernent benefits The charity operdtes a d¢fined contribution pension ￿heM¢. Contributions payable to the thartry's pensio heme art charged lo the Statement of Financial Activitie5 in the period to which ihey relate. continued... EMLEY PLAYSCFIOOL NOI-ES'f()'I'HE FIN.4NCIAL STATEMENTS- continued FOR THE YEAR Ef4DED31 AUGUST 2025 o"rHER TRADING AcfiviTIES OTHF.R KIRKLEES FUNDING 31.08.2025 31.08.2024 ETrPP Income SENDIF Funding SENDIF + Funding Disability Allowance Funding IDAF) 201.60 F.14CP 1.252.80 Depravation Funding 38.85 2,44i.20 6,289.20 869.40 3.758.40 1.879.?0 1,781.00 £10234.65 £8 ?88.fX> INVESTMENT INCOME 2025 2024 Deposi¢ account iniert5t 1.017 ,124 RAISING FUNDS Raising donations and kgacies 2025 2024 StatTcosts Rent In5urancc aTrd subscriptions Postsge and stationery Sweatshirts purchased Support Costs 68,827 7,504 1.094 187 66591 7,072 815 248 468 55 128 78,051 75,249 TRUS'fEES' REMUNERATION AND BENEFITS There wcre no truste¢5' remunerdtion or other benefits for the year et)d¢d 31 August 2025 Th)r for the year ended 31 Augu￿ 2024. Trustee5' expenses There wer¢ no tn]stees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. Page 7 conttnued... EMLEY PLAYSCHOOI. TriiyrES TO I'HE FINAtYClAL STATEi¥IETr¥fs- continued OR'IHE YEAR ENDED 31 AUGUST 2025 STAFF COSTS The averag¢ monthly numberof ¢mployees durit)g the yearw&% as follows.. 2025 2024 Staff No employees reLeived emoluments in ¢xce5s of £60.000. COMPARATIVkS FOR TIIE STA'I'b.MEWf QF FINANCIAL ACTIVITIES iinr¢stricted fund Restrieted Total fijnds INCOME AND ENIK)WMEIYTS FROM her trddins 3¢tivities InvestTnent income 93283 1.124 93,283 1,124 94,407 94.407 EXPLNDI'fuRE ON Raising funds 76,456 76,456 1,941 1.941 78.397 78,397 NET INCOME 16,010 14,109) 16.010 TrAnsfers between funds 4,109 Net movement in fwid% 11,901 4,109 16.010 RECONCILIATION OF FUNDS Total funds brouBht Forward 46.184 19.178 65J62 TOTAL FUNDS CARiUED FORWARD 58,085 81.372 TANGIBLE FIXED ASSETS Ftrehold property Plant and rnaLhinery Computer equipment To&qls cosr At I Se]Member 2024 and 31 August 2025 1.5?0 380 1,420 3.320 DEPRECIATION At I Stp*mber 2024 and 31 August 2025 1,519 1,419 I%ET BOOK VALiiE At 31 August 2025 380 382 At 31 August 2024 380 382 Page 8 continued... EMLEY PLAYSCH(X)L NOTES TO THE FINATriCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGusf 2025 DEFtORS: AMOUP*TS FALLIP¥G DUE WITHIN ONF. YLAR 2025 2024 -I'rade debtors 189 io. CREDITORS: Amour￿ FALI.ING DUF, WITIIIN ONE YEAR 2025 2024 Trdde creditors T￿tion and socia] secuTity 693 539 693 471 1,232 1.164 MOVEMENT IN FUNDS Tran5fet5 between funds mov¢m¢nt in funds At 31.8.25 Ai 1.9.24 UDre5tricted funds General fijnd 58,085 24,978 (9891 82,074 Restricted fvnds DesignatEd Funds Restricted Funds 3,688 19.599 3.688 20,588 989 23,287 989 24.276 TOTAL FUNDS 81J72 24,978 11)6,350 Net movcm¢nt in fimds. included in the aEove ar¢ as follows.. Incoming resources Resources expended Movement in funds Unrestrieted fu￿d8 General fund 107J28 182J501 24.978 TOTAI, FUNDS 107.328 182,3501 24.978 Page 9 coniinued... EMLEY PLAVSCIIOOL NOTES TO THE FINANCIAL STATEMEiYTS- continued FOR THb YEAR ENDb.D31 AUGIJ5T2025 MOVEMF.Nr IN FUNDS- continu¢d Comparatives for movernent in fund5 N¢t mgvement in funds Trdnsfer5 between fund5 Ai 31.8.24 At 1.9.23 Unrestrirted funds Gcneral fund 46.184 16,010 14.1091 58.085 Restricted fund5 De5ignaied Funds R¢siri¢t¢d Funds 3.688 15,490 3.688 19,599 4,109 19,178 4,109 23.287 TufAI. FUP4DS 65,362 16.010 81.372 Comparwive nei movement in fund& included in the above are &8 follows.. In￿mIng rewurces R¢sources expend¢d Movement in (unds LDre5tricted furtds Gcneral fiu 94.407 (78,397) 16,010 TOTAL FUNDS 94,407 178.3971 16,010 A cutTent year 12 months and prioryear 12 months combined wsition is as follows.. Net movement in fv]]ds Transfers irtw¢en funds At 31.8.25 At 1.9.23 UDre5trictpd fvrtds Genevdl fund 46,184 40,988 {5.1)98} 81074 Restrirted fun D¢signated Funds R¢s¢ri¢t¢d Funds 3.688 15.49) 3,688 20.588 5,098 19,178 5.098 24276 TiwfAL FUTr4DS 65.362 40,988 106J50 Page 10 conlinucd... LMLEY PLAYSCHOOL NOTES TO THE Fif44'AYCIAL ST.4TEMLNTS- ttsntinued FOR THE YEAR EP4DED 31 AUGusf 21125 MOVEMENT IY FUNDS- continued A ¢urrent year 12 months and prior year 12 rnonths wmbined net movement in fijnds, included in ihe atrovc are Ls follows= Incoming r￿OUrceS Restsurr¢s exp¢nded Movement in funds. Unrestricted funds General fi¢nd 201.7i5 (160,7471 40.988 TOTAL FUIYDS 201.735 {160,7471 40,988 12. OTHER FINAYCIAL COMMITMENrs Designated funds Included in unrestricted fijnds is a balance at the year-end of £3,688 12024 £3.688} that has been designated by the bwstees for the pthrcha5¢ of requ¢sted ttsources and ¢oniingency payments. 2025 2024 Outd(KJr equipment Teplaeement 1,000 1.000 rmning, laptop upgrade and otherresourc¢s 2.0 2.000 Emergcn¢y Session funding 688 3,688 3.688 Restricted fvnds Rt5ervcs to b¢ held (thre¢ months of operationa] ex￿ndIture) in¢luding rethindartcy payments based on the 31 August 2025 expendtt1￿¢ amounting to £20.588 {2024 £19.599). RLLATED PARTY DISCLOSURES Ther¢ were tK) related party transactions for the year ended 3 1 August 2025. Pagell EMLEY PI.AYSCHOOL DETAILEDSTATEMI ENTUF TrINANC.IAL ACI'IVITIES bOR THL YEAR ENDED31 AUGUS[ 21125 2025 2024 IliCOME AND EliDOWMENrs Other troding ActiTrities Fees rc¢¢iw¢d- Invoiced I.unch club fee5 Fundraising receipts Sale of fleeccs at]d sweatshirt NU￿ery education funding SnaLk food income Other Kirklees FundTrn8 Talk talk funding 8,083 565 911 279 85.008 525 19.803 995 986 62.709 297 705 106.311 93283 Investment Sntome Ikwsit account inte]E5t 1,017 1,124 Totsl ineowing re50urcey 107.328 94,407 EXPENDITLRE Raising donat10115 and legaeies Wage5 Pensi<)ns Rent Insurdnce and subscriptioDs Ptsstsge and stationery Sweatshirts purchaged 67,929 898 7,504 1,094 187 65.521 1,070 7,072 815 248 468 77.923 75.194 Othertrnding 9Ctiviti¢5 Equipmeni pur¢hased FO￿ and snacks Milk costs 1,273 226 217 1.478 .157 Other Repairs and renewals Sundry ¢xpenses Websile costs. Professi￿al fees Trwning costs Sagye and payroll managercosts LoyaIty rewards Milea8e clayms 147 863 158 516 90 295 261 286 381 45i 175 387 169 36 2.66$ 1.941 This page ikns tM)t forni part of the statutory financiai statementg Page 12 EMLEY PLAYSCHOOL DETAILFD S'1'.4TEMF,NT OF FINANCIAL ACTlVtTIES FOR THE YEAR Ef*DED 31 AUGUST202S 2025 2024 Support costs Management Telephone EYPP c.osts 120 105 128 105 Govern4nee costs Sendifwages 157 Total Tesources exprtmled 82J50 78,397 Net income 24.978 16.010 This page th)es fonn part of th¢ Statutory financid statcments Page 13