ST JOHN'S GREEN PLAYGROUP LTD
Company number: 07301384 Charity number: 1147606
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Draft V2 as at 4th February 2026
ST JOHN'S GREEN PLAYGROUP LTD
| CONTENTS | |
|---|---|
| FOR THE YEAR ENDED 31 AUGUST 2025 | |
| Draft V2 as at 4th February 2026 | |
| Page | |
| Legal & Administration Information | 1 |
| Trustees Annual Report | 2 - 4 |
| Independent Examiners Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 - 10 |
ST JOHN'S GREEN PLAYGROUP LTD
LEGAL & ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 AUGUST 2025
Draft V2 as at 4th February 2026
| Charity number | 1147606 |
|---|---|
| Company registration number | 07301384 |
| Registered Office | St John's Green School |
| St John's Green | |
| Colchester | |
| Essex | |
| CO2 7HE | |
| Trustees | Tina Bourne |
| Richard Bourne | |
| Semra Sahinoglu | |
| Pauline Nairac | |
| Independent examiners | Community360 |
| Winsleys House | |
| High Street | |
| Colchester | |
| Essex | |
| CO1 1UG |
1
ST JOHN'S GREEN PLAYGROUP LTD
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
Draft V2 as at 4th February 2026
| Note Incoming resources Charitable activities 2 Total incoming resources Resources expended Charitable activities 3 Total resources expended Net incoming resources Funds at 1 September 2024 Funds at 31 August 2025 |
2025 Total £ 187,939 187,939 197,152 197,152 (9,213) 12,638 3,425 |
2024 Total £ 151,521 |
|---|---|---|
| 151,521 173,195 |
||
| 173,195 | ||
| (21,674) 34,312 |
||
| 12,638 |
Notes on pages 8 to 10 form part of these financial statements
6
ST JOHN'S GREEN PLAYGROUP LTD
BALANCE SHEET AS AT 31 AUGUST 2025
| Draft V2 as at 4th February 2026 | Draft V2 as at 4th February 2026 | Draft V2 as at 4th February 2026 | ||
|---|---|---|---|---|
| Note Fixed assets Tangible asset 7 Current assets Debtors Cash at bank and in hand Current liabilities Creditors 6 Net current assets Net assets Funds Unrestricted funds |
£ 1,867 19,896 |
2025 Total £ 886 2,539 3,425 3,425 3,425 |
£ 3,352 23,778 |
2024 Total £ 5,886 |
| 21,764 19,225 |
27,131 20,378 |
|||
| 19,225 | 20,378 | |||
| 6,752 | ||||
| 12,638 | ||||
| 12,638 | ||||
| 12,638 |
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies regime.
The directors declare that they have approved the accounts above.
Signed Date
Richard Bourne
7
ST JOHN'S GREEN PLAYGROUP LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Draft V2 as at 4th February 2026
1. Accounting Policies
Charity information
St John's Green Playgroup Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is St John's Green School, St John's Green, Colchester, Essex, CO2 7HE.
Basis of the preparation of the accounts
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on Recommended Practise 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). (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Repulic of Ireland (FRS 102) and the Companies Act 2006.
Cash flow statement
The directors have taken advantage of the exemption in Financial Reporting Standard 1 (revised) from including a cash flow statement in the financial statements on the grounds that the company is small.
Donations and grants
Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:
When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.
When donors impose conditions, which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions have been met.
When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in the incoming resources of restricted funds when receivable.
Expenditure
Expenditure on projects is treated as direct charitable expenditure. All expenditure is unrestricted.
Going concern
These accounts have been prepared on a going concern basis.
Tangible fixed assets and depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as write off the cost or valuation of assets less their residual values over their useful lives on the following basis:
8
ST JOHN'S GREEN PLAYGROUP LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Draft V2 as at 4th February 2026
Tangible fixed assets and depreciation cont.
Fixtures & fittings 25% Straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
| 2. Incoming resources from charitable activities Funding Fees Other income 3. Costs of charitable activities Salaries Professional fees Depreciation Dues and subscriptions Donation Activity costs Equipment Food, supplies, etc Insurances Printing, postage and stationery Rent or lease of buildings Telephone Training Sundry expense |
2025 £ 171,399 16,497 44 |
2024 £ 132,951 18,498 72 |
|---|---|---|
| 187,939 | 151,521 | |
| 2025 £ 155,697 3,886 5,000 1,142 155 2,945 769 1,403 1,198 654 22,093 205 1,143 862 |
2024 £ 139,997 1,440 5,000 3,956 - 1,782 831 1,703 814 949 16,139 190 563 168 - |
|
| 197,152 | 173,195 |
4. Staff and key management personnel
Average staff employed during the year was 8 (2024: 9)
No employee received emoluments of more than £60,000 during the year.
9
ST JOHN'S GREEN PLAYGROUP LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Draft V2 as at 4th February 2026
| 5. Debtors Debtor Prepayment 6. Creditors Other creditors and accruals Income in advance 7. Fixed assets Cost as at 31 August 2024 Additions Cost as at 31 August 2025 Depreciation as at 31 August 2024 Charge for the year Depreciation as at 31 August 2025 Net book value as at 31 August 2025 Net book value as at 31 August 2024 |
2025 £ 950 917 |
2024 £ 2,613 739 |
|---|---|---|
| 1,867 | 3,352 | |
| 2025 £ 16,008 3,217 |
2024 £ 20,378 - |
|
| 19,225 | 20,378 | |
| Fixtures & Fittings £ 25,002 - |
||
| 25,002 | ||
| 19,116 5,000 |
||
| 24,116 | ||
| 886 | ||
| 5,886 |
10