Charity rngistration number 1146118 (England and Wales) Company rngistra¢ion numbar 07934459 CARLTON PLAYGROUP LTD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 xeinadin
CARLTON PLAYGROUP LTD LEGAL AND ADMINISTRATIVE INFORMATION Trustees A M Marshall (Appointed 12 November 2024} Charity number (England and Wales) 1146118 Company number 07934459 Registered offic• The Presbytery Station Road East Riding UK DN14 9NL Indep•nd•nt exarnlner Xeinadin 4 WTharfe Mews Ckffe Terrdce Wetherby West Yorkshiie LS22 6LX Bankers Virgin (¢Y 46 Coney Street Y(yk Ncth Yorkshire Y019 gNQ
CARLTON PLAYGROUP LTD CONTENTS Pag& Trustees report Independent exarninerfs report Statement of financial activi Balance sheet Notes lo the financial ststemenls 7-14
CARLTON PLAYGROUP LTD TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees, are also di015, present their 8nnual repjrt and finan¢ial statem8nts for the year ended 31 March 2025. The finanaal statements have been w8pared in accordan with the aetounting wliue5 sel out in nDte 1 to the financial 5tstements and comply wth the 's goveming documènL the Cornpanies Aci 2006. FRS 102 The Financial R?porting Standard applicable in the UK and Republic of Ireland- and the Charities SORP 'Accounting and Reporbng by Charities.. Stst¢ment of Recommended Practice applicable to charities preparing their accounts in ardance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.. Obiectrves and activlties The charity serves th8 Carlton dislricl near Selby arHI Goole. The objects of the charity to enhance the development and education of ¢hildren pThmarily under school age by enccuraging parents io understand and Provide for the needs of their children thrtsugh community groups. The charity offers appropriate play. e(Sucation and care facilities. family learning and exi&ndeiJ hours gTOUPS. loggthor th the right of parents to lake responsibility for, and to becomè involved in the a¢bMb"es of such groups. ensuring that such groups offer opportunities for all children regardless of their race. cullure, rdhjion. rneans or ability. Public benefit The INstees beli8V8 that they have complied W[ Ihe Charity Commission's guidance on pullic benofil and have delivered public benefit ¢Juring the year by virtuè ofthe ath"wties undertaken by the charity. The trustees have had régard lo the Charity Commission's guidan on public benÉfrt in managing the a¢tyviti8s of the charity. Actsviti8S The charity encourages the study of the needs of childrèn armj their families and PTomotes public interest in the recognition of such needs in the local area. It also aims to prDmote arKI adhere to th8 aims of the Pre-school Leaming Alliance. The charity prowdes affordable playgrrNJp sessions on fve momings and aftemocffls. Various structur8d activiti85 including art5, crafting, role-playing. expl<9 different rnalerials and story timè, are trffered in conjunctions with activitiès planned in response to the thildren's inleresL Necessary sknlls are developed thrL)ugh monitored bathroom training and meal times. Sessions op8n to the family and the wder community are held periodically throughout th8 year. Achl•v•monts and portonnance Significant activit$ and a¢hVementS against obpcbves The charity ran sessions for five moming5 and aftemcons per week for thity-e registered children who were aged between and four y8ars old. In addibon, the charity has engaged swth the local primary school to establish a Iransilion programme lo prepare for children for the move up lo infant Classes. The diff•r•ncè made to the beneficiaries of the charlty and widgr 50ciety The charity has provided play activities. promoted social developmèni together wilh personal and educational development and preparation for entry inlo mainstream edu¢ztion. The charity believes that by providing safe childcare fau&ties for two lo four years olds, il benefits the wder communty by building an underslanding of the child's place within 115 community. They have also forged links wilh the wider community by holding a joint fijndraising event with the ItscAI village hall. Financial review The tTU$te&s t>)nsid8r the finanual perforrnance by the drity during Ihe year to have been satisfaciory. The charity held reSe&S of £104,917 12024 £61.330) as at 31 March 2025, as shown on pages 4 and 14 of the financial statements. SpeGifiG thanges in fixed a55ets are detailed in the notes to the finanri815tatements.
CARLTON PLAYGROUP LTD TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Reserves policy The charity runs five morning and aftemoon playgroup se55ions per week. reseaS policy is lo maintsin 8 sufficient level of reservès to 8nabl8 norn1 operabng actNi15 to continue over a period of up to one month shauld a shortfall in income Dccur aThl to take account ol potenti risks and u)ntingenoes that may arr6e from tirne to time. In ordgr to rnake a judgement on the amount of reserves the trustees have considered the risks in respect of expenditure. unreslrictsd income, and Whe fund5 can onW be realised by the disposal of a fixed asset. Also taken into ¢onsider8tion are any èxtemal identified potential major ri5k5 to in¢ome and expenditure during the year under onsideralion. A risk assessment has been undertaken for the year 2024-2025 aThJ the followirvJ major risks to the charity have been determined as= Change of gov8rnmenl- - Economic enwronmenl Increase in the cost of living. The charity's reserves p¢lity is to ensur& Ihat reserves are sufficient to cover the liabilities such a5 redundancy, dilors, lease commrfcments and providè moni8s to cover advan fees paid by users. Structure, governance and managèment The charity is controlled by ils governing thrJJrrEnl. a deed of tru5L and constitules a limited company, limit8d by guarantee. as defined by the CompaniesAct 2(. The trustees, who are also the director5 for the puryxw of company law. and who served during the year and up tri the date of signalure of the finanaal ststements were." L J Partinglon (Resigned 12 Nov&mtJer 20241 A M hAarshall (Appointed 12 November 20241 H P Palm8r (Resigned 23 May 20241 Rèttruitmènt and appotintment of trustees New trustees are sought trom wn8mbers ol Ihe Playgroup's Volunteèr Commtttee. In addrtion, the charity advertises locally for committee mèmbérs trustees. A rnbe[ of 1he comrnitte8 can nominate themselves lo be a trust&9 and are apFKJinted by the Playgroup's Vdunteer Commtitee by maprlty vote. The Trustees report was approved by the Board of Trustees. AnnA6el A M Marshall 22 December 2025
CARLTON PLAYGROUP LTD INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CARLTON PLAYGROUP LTD I report to the Iru51ees on my examination of the finarri315tstemenls of Carlton Playgroup Ltd lthe I for the year ended 31 March 2025. Responslbllities and basis of report As the trustees of the land also its directors for the PUTPOSes of company lawl, you are responsible for the preparation ol the finanual statements in accor(Jance with th& requirements of the CnpaniesAet 2006. Having satisfied myself that the financial Statements of Ihe are not reguld to be audited under Part 16 of the Companies Acl 2006 and are eligible for rndependent èxamination. I report in respect of my examination of the 's financial stslements carried out under section 145 of the Charities Act 2011. In carying out my examination I h8ve follow thè Directions given by the Charity Commission under section 14515llbl of the Charities Act 2011. Independent examiner's statemtnt I havè completed my examination. I confirm that no matters have come to my attention in Connection wth the examination giving me Cause to believe that in any malerial respect.. accounting records were not kept in respe¢t of the as wuited by section 386 of the Companies Act 2006. the financial 51alements do not accord wilh Ihose COrds.. or the financial statements do not comply wtth the accounb.ng requirements of section 396 of the Companies A 2006 other than any requirement that the financial statement5 give a trve and fair view. vthi¢h is not a matter considered as part of an independent @xamination., or the financial statements have not been prepared in accordance wth the method5 and principles of the Statement of Recommended Pracii¢e for accounb.ng and reporting by charities applicable to charities préparing their financial ststemenls in accordance with the Financial Reporbng Standard applicable in the UK and Republic of Ireland IFRS 102}. I havè no concems and have come across no olher matters in connection with the examination to which attention should be drawn in this report in order to enable a proper underslanding of the financial statements to be reached. Alexandra Hazlerigg Xeinadin 4 Wharfe Mews Cliffe Terrace Wetherby West Yorkshire LS22 6LX 22 Decernber 2025
CARLTON PLAYGROUP LTD STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Current flnanclal year Unrestrlcted Restrlcted nds funds 2025 2025 Totsl Totsl 2025 2024 Notes Incomè from: Donation5 and legacies Ch8ril8ble activities Investments 94.984 28.470 753 79.428 18.596 439 28.470 753 Total incom• 124.207 124.207 98.463 Exp•nditur• on: Raising lund5 Charitabl8 aclivllies 80.530 79.108 Total exponditur• 80.620 80.620 79.108 Net IoMe and mo¥emenl In funds 43.587 43.587 19,355 ReconcIllaOn of fund5- Fund balancgs at 1 April 2024 60.735 595 61.330 41.975 Fund balances at 31 March 2025 104.322 595 104,917 61,330 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure dèrivè from continuing activities.
CARLTON PLAYGROUP LTD STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Prlor fInClaI year Unrestrlcted funds 2024 Restrict¢d Jnds 2024 Total 2024 Notes Income from: DonatlDns and legacres Charitablé activities Investmants 77,978 18,596 439 1.450 79,428 18,596 439 Total income 97,013 1,450 98,463 Expendlture on.. Charitable activities 78.253 855 79,108 Total expendlture 78.2S3 855 79,108 Net Income and movement Én funds 18,760 595 19.355 Reconcilialion of funds: Fund balances at 1 April 2023 41,975 41.975 Fund balan¢es at 31 March 2024 60.735 595 61.330
CARLTON PLAYGROUP LTD BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Fixèd assgts Tangible assets 12 472 609 Curr•nt assèts Debtors Cash at bank and in hand 13 7.788 103.403 67,540 111,191 68.C Credltors: amounts falllng du• wlthln on8 year 14 (6,7461 17.2831 Net currpnt assets 104.445 60,721 Total asset¥ les¥ current liabilities 104.917 61.330 The funds ¢f the Restricted income bjnds Unrestricted furKIs 16 17 595 104.322 595 60.735 104.917 61,330 The company is entitled lo the exemption fr¢Jm the audrt Uirement contsingd in wlion 477 of the Companies Act 2006, for the year ended 31 March 2025. The directors acknowledge their responsibilities for comptying the requirements of the Companies Act 2006 with respect lo accountin9 records and the pparation of finan(aal ststements. The members have rtpt required Ihe MpanY to obtain an aLbJit of its financial stst8ments for thg y8ar in question in accordance with section 476. These financial statements have been prepared in a¢[dar£ with the provisions applicable lo I)MpanieS subjecl to the small companies regime. The financial statemenls were approved by the twstees on 22 December 2025 Anna6d dwomhall A M Marshall Company gIstratIn number 07934459 (Engnd and Wale51
CARLTON PLAYGROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Aecounting policies Ch8rrty information Carlton Playgroup Ltd is a private company limitsd by guararrtee in¢worated in England and Wal85. The registered office is The Presbytery. Station Road. Goole. East Riding, DN14 9NL, UK. 1.1 Basis of preparation The financial 51atem8nts have been prepared in acwrdance the 's goveming document, th8 Cornpanies Act 2006, FRS 102 Yhe Financial Repong Standard applicable in the UK and Republic of Ir8land' and the Charities SORP "Accounting and Reporting by Charities- Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The is a Public Benefit Entity as defined by FRS 102. The has iaken a(Jvantsge of the provisions in Ihe SORP for tharities not to prepare a statement of cash flows. The financial statements are prepare¢J in sterling, whith is the funclional ¢rn of the . Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have begn prepared under the historical cost convention. 1.2 Going concern At the time of approving the financial statements. the trustees have a reasonable expectation that the has adequate resources to continue in operab.onal exislence for the foreseeable future. Thus the trustees continue lo adopt the going concem basis of a¢¢ounb"ng in preparing the finanaal statements. 1.3 Charitable funds Unrestri¢ted funds are available for use at the discretion of the tnjsteès in furtherance of their charitable objectives. Restricted funds are subject to 5pectfic conditions by donors or granlors as to how they may be used. The purposes and uses of the Tesiricted funds are set out in the notes to the finanual statem8nts. Endowment funds are subject to 5peufic condÈiions by donors that the capilal must be maintsined by the . 1.4 Income All income (including grants) is rewnised in the Statement of Financial Actiwties once the charlty has entitlement to the funds. it is probable that the income 11 be received and the amount can be measured reliably. All income is accounled for gross. before deducting any lated fees or costs. Categories of income Income is categorised as income from exchange tran5aclion5 {contract income) and income from non- exchange transactions Igiftsl, investment in(xyne and other in(x)me. Income from exchange transa¢tion5 15 reiVed by Ihe charity for goods and services supplied under contrad or Whe entitlement bs subject to fuffilling p8rfomh8nce related condition5. The income the chaTlty receives is approximately equal in value to the goods or servi supplied by the charity to the purchaser. Income from a non-exchange transaction is where the charity receive5 value from the donor without providing equal value in exchange, and indudes donations of money, goods and 5ervice5 freely given without equal value in exchange.
CARLTON PLAYGROUP LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles IC¢ntinuèdl Cash donation5 are recognised on r8c8ipt. Other donan5 are rettonised once Ihe has been nOtifd of the donation. unles5 performance wndibons require deferral of the amount. Incomè tax recoverable in relation to donations rÈceiv8d under Gift or deeds of covenant 15 recognised at the time of the donation. 1.5 Expendlture Expenditure 15 recffjnised oneè th8r8 is a tyl or corslructive obligath'on to transfer economic benefit lo a third party. rt is probable that a transfer of ecorKJmic benefits will be requi in sèttlement, and the armunt of the obligation can be measured reliabty. ExpBnditure is classffied by adivrty. The costs of each actmty are made up of thè totsl of direct costs and shared costs. including sur4)ort costs involved in uTrJertaThJ each activity. Direct costs attributable lo a single activity are allocated di¢t to that actiwty. Shared costs whth conlribute to more Ihan one activity and support costs whi(* are not attributable to 3 single activity 8rÈ app)rtion8d betsen those activities on a basis consistent with thÈ use of resources. Central 51aff costs a allocated on the basis of time spent, and depreciation Cha[g are allocated on the pjrlion of ass8fs use. 1.6 Tangible fix•d assets Tangiblè fix8d assets are initialty measuie(l at Lxist and subsequently meaSUd at cost or valuation. net of depreciation and any impairrnent10sses. Depreciation is recognised so as to write off Ihe LX)St or valuation of assels less their reshlu81 values ovpr their useful lives on the following bases." Leasehokl18nd antj buildings FixtLJres and fittings Computer5 10% on cosl 20% on redung balanc 33% on ¢J)st 1.7 Flnancial instruments Thè has elÈct8d lo apply the provisins of Seclion 11 'Basic Financial InstNmenls' and Section 12 '0ther Financial Instruments Issues. of FRS 102 to all of ffinancial irthments. Financial instrumÈnls are recognised in the 's balance Sheet wn the becomes party to the contraclual provisioris of Ihe instrument. Financial assets and liabiliDes are offseL with the net amunts presented in kne financial statemÈnts, when Ih8r9 15 a legally enforceable right tD sel off the recognised amounts and thèrè is an int8nlion lo settle on a nel basis or to rèalis8 the a55et and sewe the lialIty simultsn8ou$Iy. Basic finan¢lal assets Basie financial assets. which indude debtors and cash and bank balances, are initially m¢asured at transaction price including transo¢h'on costs arKI are subs8quenlty (zrried * amorbsed cost using the effective interest method ur1$S the arrangement Gonstitules a fin8ncAro transaction, where the transaction is measured at the present value of the future reIpts discounted at a market rate of interest. Financial assets lassrfied as re1¥able within one year are not amortised.
CARLTON PLAYGROUP LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies (Continued) Basic finan¢laJ liabilltles Basi¢ financial liabilities, including rx8df(Ns and bank lo¥ns are initially recognised at transadion price unless the arrangement constitutes a finanong transaction, where the debt instrument is measured at the present value of the future payments dis¢gunt8d 818 market rate of interest Financial liAbilities dassified as payable within one year are not amortised. Debt instruments are sub5equenUy carried at amorkn.sed cosL uyng the effective interest rate method. Trade Greditors are obligations to pay for gC$ or seNces that have been acquir8d in thè ordinary course of operations from supplier5. Amounts payable a dassified as current liabilib.es if payment is due Mthin one year or less. If not. thèy are presented as nLYrturrenl liabibtiés. Trade creditors are renised initially at transaction price and subsequenty rneasud at arnorbsed cost using the effectivè irrterest methC. 1.8 Retlrnm•nt beneffts The charitable company operate$ a defined contribution pension scheme. Contribulioris payable to the charttable company's pension scheme are charged to the Ststement of Financial Activities in the period to which they relate. Critical accountlng èsumates and Judgements There are no 8re8s of the compan$ actnts vthich require critic21 aecounling judgemgnts lo be made or 8ve estirnation uncertainty. comè from don*ions and legacies Unrestricted R¢stri¢ted fund5 funds 2025 2025 Totsl Unrestricted Restricted funds fund5 2024 2D24 Total 2025 2024 Donations and grfls Grants 77,294 1.450 78,744 94.984 77,978 1.450 79,428 Income from eharltsble Jctivitses Unrèstrictèd funds 2D25 Unrestricted funds 2024 Playgroup Fees Sale of gocés & services in ar[dae swth the Chari$ obje¢ts 28.470 18,596
CARLTON PLAYGROUP LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from invsstmènts Unrestricted Unr•strict•d funds funds 2025 2024 Interest receivable 753 439 Exponditure on raising funds UnT•Strictsd Unrastricted lunds funds 2025 2024 Fundrnising and publicity Advertising 90 Expenditur& on charitabh activities Expenditurn Expgnditure 2025 2024 Dirnct costs Staff costs Depreciation and impairment Rates Professional Indemnty Inrare Telephone and Intemel Light and Heal Stationery and Printing Sunéries Resour costs IndÈpènd8nt 8xaminalion Training and welfare Room hire Cleaning & Waste Management Premises repairs Membership subscriptions Equipment expenses Non l.E Accounlancy fees 65,109 217 354 1,283 535 1,452 203 463 1.996 2.010 364 4,800 446 445 122 60.863 202 1,174 1.179 672 2.39T 931 542 2.007 1,878 41 4.800 722 192 151 250 507 667 80,530 79.108 Analysis by fund Unrestricted funds Restricted funds 80.530 78,253 855 80,530 79.108 10-
CARLTON PLAYGROUP LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movemonl in funds 2025 2024 The net movement in funds is stated after tharyiftgllcfedibngl: Fees payable for the independent examination of the c*anVs finanual ststements Depreuation of owned tangible fixed 2.010 217 1.878 202 Trustaes There were no twstees. expenses w remuneTaticffl pwd for the year ended 31 Marrth 2025 nor for the year ended 31 March 2024. 10 Employees The average Tnonthly number of employees during the year was.. 2025 Number 2024 Number PlaygTOUP Stsff Employment costs 202S 2024 Wages and salaries Other pension costs 64.482 627 60.458 405 65,109 60.863 There were no employees whose annual remuneration was more than £60,000. 11 Taxation The charity is exempl from tsxah'on on its activitses because all its income is appliefj for d18ritable purposes. 11
CARLTON PLAYGROUP LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Tangible fixed assèts Lv5Fhokl Fixtures and land and ffttSn95 buildiny5 ComputWS Tolal Cost At 1 April 2024 Additions 38.255 520 345 39.120 80 Al 31 March 2025 38.255 520 425 39.200 Depreciation and impairment Al 1 April 2024 DePCIatIon charged in the year 38.255 134 77 122 14D 38,511 217 Al 31 March 2025 38255 211 262 38.728 Carrying amount Al 31 March 2025 309 163 472 At 31 March 2024 386 223 609 13 Debtors 2025 2024 Amounts falling due wthln one year.. Trade debtors Olher debtors Prepayments and accrued ino)me 3.065 4.413 310 464 7.788 464 14 Cradltors: amounts falllng du• within one year 2025 2024 Other tsxation and social security Trade creditors Other creditors AccrLJals and defèrred income 32 23 188 7,040 110 6,636 6.746 7,283 15 Retlrèment benefit s¢h•mos 2025 2024 Oefinèd contribution schemes Charge io profil or105s in respecl of defined contn"butK)n sthemes 627 4Q5 12-
CARLTON PLAYGROUP LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Restrlcted funds Thè r8stricted funds of the tarity cKrfnprise the ur7experKted balances of donations and grants held on trust subject to specific conditions by éoncAs as to how they may be used. At 1 April 2024 Incoming resources Re50urces At 31 Ma expended 2025 Drax STEM funding 595 595 Pr•vlous yèar: At 1 Awil 2023 Incomlng resouTce5 Resourc•$ At 31 March expanded 2024 Drax STEM funding 1,450 18551 595 17 Unrestricied funds The unrestricted funds of the tharity (y)mpTise th8 Unexped balances of donations and grants whiGh are not su'ect to specific condrftims by donor5 and grantors as to how they may be used. These include designated fuThJs which have bèen set aside out of unrestricled funds by the trustoes for specific PUOse5. At 1 April 2024 InGoming resourcas Resources At 31 March •xp•ndÈd 2025 General funds 60.735 124.207 180,6201 104,322 Previous y8ar. At 1 April 2023 Incomlng Resources At 31 March resourees èxpendèd 2024 General funds 41.975 97.C113 [78.2531 60,735 18 Anatysls of nrt assets b¢tw¢•n fvnd$ Unrostricted funds 2025 Restricted funds 2025 Total 2025 At 31 March 2025: Tangible assets Current assetsl{liabilitiesl 472 103.850 472 104,445 595 104.322 595 104,917 13-
CARLTON PLAYGROUP LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Analysis of net assets between fund5 ICt)ntlnuéd} Unrestrlcted fund5 2024 Restrlctod fun(ts 2024 Total 2024 At 31 March 2024: Tangible assets Current asselsllliabilib'es) 609 60.12 609 60.721 595 60,735 595 61.330 19 Related party transacfjons There were no discl¢)sable ielaled paty transact*)ns durir¥J the year12024- none). 14_