## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED**
**31 AUGUST 2025 FOR THE LAURELS PLAYSCHOOL EUXTON YOUTH COMMUNITY CENTRE LAUREL AVENUE EUXTON PR7 6AY**
**REGISTERED CHARITY NUMBER: 1147074**
## **THE LAURELS PLAYSCHOOL CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
||**PAGE**|
|---|---|
|**Report of the Trustees**|**1 - 2**|
|**Independent Examiner's Report**|**3**|
|**Receipts & Payments Account**|**4**|
|**Statement of Assets and Liabilities**|**5**|
## **THE LAURELS PLAYSCHOOL**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED**
## **31 AUGUST 2025**
## **OBJECTIVES AND ACTIVITIES**
To provide the necessary facilities for the daily care, recreation and education of children during out of school hours including school holidays.
To provide a high quality of care and facilities for recreation and educational development to those children under statutory school age.
To enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the educational, developmental and other needs of their children.
## **Public benefit**
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
The main activities undertaken to further the charity's purposes for the public benefit are outlined below.
## **Charitable activities**
Provision of exceptional, sustainable and affordable childcare for the community. Continual updating of resources used by children.
## **FINANCIAL REVIEW**
## **Financial position**
This year the charity has generated a net profit of £15,028.
## **Reserves policy**
To maintain a healthy reserve balance to aid towards the future sustainability of the charity.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
## **Recruitment and appointment of new trustees**
New trustees are to be appointed by a resolution of the trustees. In selecting persons to be appointed as trustees, the trustees shall take into account the benefits of appointing a person who is able by virtue of their personal or professional qualifications to make a contribution to the pursuit of the objects or the management of the Charity.
Page 1
## **THE LAURELS PLAYSCHOOL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Registered Charity Number: 1147074 Ofsted Registration Number: EY536653
## **Principal address**
Euxton Youth & Community Centre Laurel Avenue Euxton PR76AY
## **Trustees**
Catherine Bennett Christina Huyton Julie Crompton Jacqueline Falkingham
## **Independent examiner**
Verve Accountancy Limited 107-109 Towngate Leyland Lancashire PR25 2LQ
Approved by the trustees on 23rd December 2025 and signed on its behalf by:
J Crompton - Trustee
Page 2
## **THE LAURELS PLAYSCHOOL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED**
## **31 AUGUST 2025**
## **Independent examiner's report to the trustees of The Laurels Playschool**
I report to the charity trustees on my examination of the accounts of the Laurels Playschool for the year ended 31 August 2025
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
I have completed my examination, I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- Accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- The accounts do not accord with the accounting records.
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.
Gillian Telford MAAT Verve Accountancy Ltd 107 ‑ 109 Towngate White Lund Leyland Lancashire PR25 2LQ
Date: 23rd December 2025
Page 3
## **THE LAURELS PLAYSCHOOL RECEIPTS & PAYMENTS ACCOUNT FOR THE YEAR ENDED**
## **31 AUGUST 2025**
|**RECEIPTS**
Fees
Milk Reimbursement
Other income
Bank interest
**TOTAL RECEIPTS**
**PAYMENTS**
Wages
Activies & Resources
Sundries
Milk
Uniform
Training & Professional Development
Rent
Trips & Parties
Accountancy
Payroll Fees
Professional Fees
Repairs & Maintenance
Rates
Insurance
Computer Software
Subscriptions
**TOTAL PAYMENTS**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**Fund**
**Restricted**
**Fund**
**Total**
**Funds**
**£**
**£**
**£**
142,738
-
142,738
994
-
994
-
-
-
9
-
9
**143,741**
**-**
**143,741**
102,708
-
102,708
1,882
-
1,882
1,209
-
1,209
775
-
775
327
-
327
754
-
754
12,700
-
12,700
280
-
280
931
-
931
900
-
900
1,635
-
1,635
1,198
-
1,198
906
-
906
811
-
811
1,443
-
1,443
255
-
255
**128,713**
**-**
**128,713**
**15,028**
**0**
**15,028**
**16,335**
**-**
**16,335**
**31,363**
**-**
**31,363**
**Year Ended 2025**|**Year Ended 2024**
**Total**
**Funds**
**£**
125,378
723
2,780
18
**128,899**
118,885
1,883
1,320
1,018
270
1,181
9,040
850
1,920
984
1,700
4,075
690
775
1,872
247
**146,709**
**(17,810)**
**34,145**
**16,335**|
|---|---|---|
Page 4
## **THE LAURELS PLAYSCHOOL**
## **STATEMENT OF ASSETS & LIABILITIES FOR THE YEAR ENDED**
## **31 AUGUST 2025**
|**FIXED ASSETS**
**CURRENT ASSETS**
Current Account
Cash Account
**CREDITORS**
Accruals
Paye payable
Net wages payable
Pension payable
**NET ASSETS**
**FUNDS**
Unrestricted Funds
**TOTAL FUNDS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**|**Unrestricted**
**Fund**
**Restricted**
**Fund**
**Total**
**Funds**
**£**
**£**
**£**
-
-
-
40,829
-
40,829
23
-
23
**40,851**
**-**
**40,851**
-
-
-
1,152
-
1,152
7,868
-
7,868
468
-
468
**9,489**
**-**
**9,489**
-
**31,363**
**-**
**31,363**
31,363
-
31,363
**31,363**
**-**
**31,363**
**Year Ended 2025**
31,363
-
31,363|**Year Ended 2024**
**Total**
**Funds**
**£**
-
18,700
23
**18,723**
1,086
938
-
364
**2,388**
**16,335**
16,335
**16,335**
16,335|
|---|---|---|
The financial statements were approved by the Trustees on 23rd December 2025 and were signed on its behalf by:
J Crompton - Trustee
Page 5