## **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**