BENHALL PRESCHOOL PLAYGROUP CHARrrY NUMBER 1163775 RECEIPTS AND PAYMEKfsACCOUNT For the year ended 31st August 2025
BENHALL PRESCHOOL PLAYGROUP CHARITY NUMBER 1163775 INDEX Page LEGAL AND ADMINisfRATIVE INFORMATION TRUSTEES, REPORT 2to4 INDEPENDENT EXAMINER'S REPORT 5t06 RECEIPTS AND PAYMENTS ACCOUNT STATEMENT OF ASSETS AND LIABIUnES NOTES TO THE ACCOUNTS 9t012
BENHALL PRESCHOOL PLAYGROUP LEGALAND ADMINISTRAnVE INFORMATION CHARITY NUMBER 1163775 Registered Address= The Portacabin School Lane Llenhall Saxmundham Suffolk IP17 IHE Trustees: Roger Plant Ichaimian / Treasurer) Jacci Churchman Christopher Sneath Lorraine Kay Bankers: HSBC 20 High Street Saxmundham Suffolk IP17 IDB Independent Examiner. CRASL Carlton Park House Carlton Park Industrial Estate Saxmundham Suffolk IP17 2NL
BENHALL PRESCHOOL PLAYGROUP CHARITY NUMBER 1163775 ESTABLISHED BY DEED TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST2025 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2025. The details on page one form part of this report. The financial ststements have been prepared in accordance with the accounting policies set out in note I to the accounts and compty with the Charities Act 2011 and the Statement of Reccommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the Uk and Republic of Ireland IFRS IOZI leffertive l January 20151- Ob ects of the Chari The development and education of children and young people in particular by: 111 promoting their care and safety- 121 promoting their education and promoting parental involvement.. 131 pmmoting their health and wellbeing; 141 providing services to support them and their familes and carers- 151 providing services to individuals holding membership of the CIO- and 161 furthering the aims of the preschool leaming alliance. Public Benefit The trustees are aware of the Charity Commission's guidance in relation to delivering public benefit. The Tru5tee5 consider that they are fullfilling the requirements to deliver a public benefit. Review of the Period Achievements and Performance This year Benhall Preschool has tsken on more funded children. A5 of April 2024. we started to accept the new 2-year-old expanded funded hours. Thi5 has helped our working parents get back to work not only sooner but also made it a lot more affordable for them to do so. We have been supporting our lower income families thisyear by offering produce from Saxmundham's community fridge project. We continue to refresh our'swap & Lend Librdry. and offer Ouf uniform as new or used to keep it affordable to all. We have successfully tran51tioned our 2024 school leavers into a number of local schools and continue to maintain good connections with all Primary schools in the area. Transactions and Finanial p sition The receipts & payment account for the year Ipage 71 shows unre5tritted net income for the year of £168.988 this is a significant decrease on the prior year total of £233,679. Expenditure during the same period amounted to £162,3731£139.446 - 2024} resulting in 3 surplus of £615. This will contribute towards our aim of building the charities reserves. There were no restricted funds received this year and all previous restricted funds had been expended in the previous year.
BENHALL PRESCHOOL PL4YGROUP CHARITY NUMBER 1163775 We operate soleyon income from Early Year5 Education Erants and members fees. These grants are paid to us acro55 3 tern)s and are based on the number of hours each child attends. Children attending Benhall preschool can get up to 30 hours fvnded childcare for 38 weeks in a year. This combined with any additional hours charges and fundraising make up our income for the year. We therefore work on a termly basis in terms of staffing and ongoing cost to ensure we are financially stable to continue onto the next time. When we require new resources and equipment we will create a fundraising event to raise additional fund5 to cover the cost or apply for addttional grants where eligible. Trustees The trustees of the charity are detailed on page l of these accounts. Trustees. Res onsibilites The Charitie5 Act requires the trvstees to prepare financial statements for each financial period which give a true and frdir view of the state of affairs of the chartty at the end of the period and of the surplus or deficwi forthe period then ended. In preparing those finanaal Statements. the trustees are requId to select suitsble accounting policies, as described in page 9. and then apply them on a consistent basis. making judgments and estimate5 that are prudent and reasonable. The Trustees must also prepare the financial ststements on the going concern basis unless it is appropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which dixlose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements compfy with the Charities Act 2011. The trustees are also responsible for safeguarding the assets of the charty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitvs website.
BENHALL PRESCHOOL PLAYGROUP CHARITY NUMBER 1163775 ointment of trustees When a vacancy occurs for a trustee, the remaining trustees seek to appoint an individual with skills and experience on the charitvs website. On appointment, new trustees are given copies of the latest Annual Report and Accounts. There is no formal induction and training programme. but individual trustees attend seminars to update themselves when they feel it is necessary. The charity tWStee5 are appointed at the AGM of the charity to serve for two successive years and shall retire frpm office with effett from the conclusion of the second AGM following their appointment. At every AGM of the members of the CIO, one third lor the number nearest to one thirdl of the elected charity trustees shall reti from offi. The charity tru5tee5 to retire by rotation shall be those who have been appointed or reapF)ointed on the same day. those to retire shall lunless otherwise agreed amongst themsefvesl be deterniined by lot. The vacancies so arising may be filled by the decision of the members at the AGM. The members or the charity trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed or as an additional charity trustee. A person so appointed, shall serve for two successive years and shall retire in rotation in a¢¢ordan¢e with the above. Where an individual is appointed as a charity trustee. it is that indNidua5 eho is the charity trustee. No other individual with whom they share membership shall be entrtled to stand in their place at meetings of the charity trustees or have any other rights as a chartty trtee$. Resee5 The Trustees of the charity are very aware of the need to build up sufficient levels of reserves. The charity is actively fundraising to support this. and to fund the purchase of additional resources & equipment as required. Controls are maintained over expenditure, including staff costs, and this is regurlarly reviewed. Signed by order of the trustees Chairman / Treasurer Trustee Date
BENHALL PRESCHOOL PL4YGROUP CHARITY NUMBER 1163775 INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF BENHALL PRESCHOOL PLAYGROUP I report on the accounts of the charity for the year ended 31 August 2025, which are set out on pages 7 to 12. RESPECTIVE RESPONSIBILITIES OFTrUStEESAND EXAMINER As the charity's trustees you are responsible for the preparation of the accounts* you consider that the audit requirement of section 14412) of the Charities Act 2011 mie Artl doe5 not apply. It is my responsibility to state, on the basis of procedures spetified in the General Directions given by the Charity Commissioners under section 14515llbl of the Act. whether particular matters have come to my ottention. Your attention is drawn to the fa¢t that the charity has prepared accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014, the Financial Reporting Standard far Smaller Entities IFRSSEI is in preference to the Accounting and Reporting by Charities= Ststement of Recommended Practice issued on l April 25 which is referred to in the extant regulations but has since been withdrawn. l understand that thi5 has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practi effedive for reporting periods beginning on or after l January 2015. BASIS OF INDEPENDENT EXAMINER'S REPORT My examination was carried out in accordance with the General Direction5 given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the account5, and seeking explanations from you a5 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounts.
BENHALL PRESCHOOL PLAYGROUP CHARITY NUMBER 1163775 INDEPENDENT EXAMINER'S ATEMENT In connection with my examination, no matter has tome to my attention: which gNes me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordan wtth section 130 of the Act- and to prepare accounts which accord with the accounting record5 ond to comply with the accounting requirements of the Act. have not been met; or to which. in my opinion, attention should be drawn in order to enable a proper understandin of the accounts to be reached. Rebecca Brock FMA4T / ACCA CRASL Saxmundham
BENHALL PRESCHOOL PLAYGROUP CHARITY NUMBER 1163775 STATEMENT OF FINANCIAL AcfiviTIES For the year ended 31st August 2025 2025 Unrestritted Restrirted 2024 Total Total Note Income and endowments from Voluntary Income.. Donations and legacies Artivitiesfor generutingfunds.. Generated Income other 132.599 132.599 185,026 28,957 1,432 28,957 1,432 46,731 1,922 Total income and endowments 162,988 162,988 233,679 Expendlture Cost of generating voluntary income Charitable activities 162,373 162,373 139,446 Totsl expenditure 162,373 162,373 139,446 Net movement in funds Revaluation Reserve 615 615 94.233 Balances brought foTward 378.104 378.719 378.104 378,719 283,871 378,104 All of the Charity's activities are classed as continuing. The Charity has no recogni5ed gains or1055e5 Other than those shown above. The note5 on pages 9 to 12 fom part of these accounts.
BENHALL PRESCHOOL PLAYGROUP CHARITY NUMBER 1163775 BALANCE SHEET AS AT 31st August 2025 2025 2024 Note Flxed Assets Property Improvements at cost FurnitLrre, fixtures and fittings 90.221 3,678 90,221 2.124 93,899 92,345 Current Assets Debtors and prepayments Current Account Bank Card Account Deposit Account Paypal Cash in hand 21.786 159,521 92 104,381 1.054 32.178 152.579 171 102.209 107 188 287,432 286,834 Llabilltles Amounts falling due in one year 2.014 1,675 Net current a55ets Net assets 284,820 378,719 285,759 378,104 Funds Brought Forward Surplus / {Deficit} for Year 378,104 615 378,719 283,871 94,233 378,104 Approved by the Board of Trustees on 4th March 2026 and signed on its behalf by: Roger Plant Chairman / Treasurer Jacci Churchman Trustee
BENHALL PRESCHOOL PLAYGROUP CHARrrY NUMBER 11 775 NOTES TO ACCOUNTS ACCOUNTING POLICIES Basls of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charties: Statement of Recommended Practice and in accordance with the Financial Reporting Standards for Smaller Entities (effective January 20151 and the Charities Act 2011. Assets and liabilities are initially recognised at historical cost or transaction value unless Otherwise stated in the relevant accounting accounting policy note. The financial ststements have been prepared to give and 'true and fairf view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fvir view. Thi5 departure has involved following Accounting and Reporting by the Charitie5 preparing their accounts in accordance with the Financial ReF)Orting Standard applicable in the UK and Republic of Ireland IFRSSEI issued on 16 July 2014 rdther than the Accounting and Reporting by Charities.. Statement of Recommended Practice effective from l April 2005 which has since been withdrawn. Preparation of accounts on a going contern ba515 The assessment of the trustees is that the charity is a going concern. Income All incoming resources are included on the Statement of Financial Activities when the charity has sufficient certainty that receipt of the income is probable and the amount can be measured reliably. Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party. It has been classified under heading5 that aggregate all costs related to that category. Where costs cannot be dirertly attributed to particular headings they have been allocated on a ba sis consistent with the use of resources. The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT. Grants offered subjert to conditions which have not been met at the year end date are note5 a5 commitment but not accnjed as expenditure. Voluntary Income All donated income is included in income on receipt where the donor reqijires that the sum is to be treated as income in future accounting periods.
BENHALL PRESCHOOL PLAYGROUP CHARITY NUMBER 1163775 NOTES TO ACCOUNTS Investment Income Interest reiVed is included when receivable. Fixed Assets Depreciation is provided on fixed assets at rates calculated to write off the costs, less estimated residual value, or each asset over its expected useful life as follows:_ Furniture, Fixtures and Fittings - 20% on reducing balan Stock Stock is valued at a lower of cost and net realisable value io
BENHALL PRESCHOOL PLAYGRO CHARITY NUMBER 116377 NOTES TO THE ACCOUNT5 For the year ended 31st August 2025 2025 Restrirted 2024 Total Unrestricted Totsl 2 Donatlons and legacies Grants Donations 132,034 565 132,599 132.034 565 132,599 184.739 287 185,026 3 Generated Incorne Fees Received Fundraising attivities Dinners/Snacks Uniform5 25,490 383 3.012 72 28.957 25,490 383 3.012 72 28,957 41,754 490 4,364 124 46.731 4 Other Income Bank Interest 1.432 1,432 1,432 1.432 1,922 1.922 5 Charitable activities utilities Advertising Telephone Computer Printing Postage & Stationery Accountancy & Professional Fees Depreciation Wages Books. Equipment, Snacks etc Uniform Annual Trip Staff Pensions Employeer5 Nl Insurance Repairs & Maint Training & Courses Fundraising Loan Interest & Bank Charges Sundry Bad Debts 3,233 133 907 489 134 3,442 920 132,095 5,870 522 3.233 133 3,747 195 884 474 82 2,793 531 117,295 8,528 105 568 1,742 222 916 2.441 663 75 560 489 134 3,442 920 132.095 5.870 522 2,100 3,562 3,027 2,364 2,194 2,1(K) 3.562 3.027 2,364 2,194 1,021 360 1.021 360 2,226 139,445 162.373 162.373 li
BENHALL PRESCHOOL PLAYGROUP CHARITY NUMBER 1163775 NOTESTO THE Accouwrs For the year ended 31st August 2025 6 Fixed Assets Property Improvements FiKture5 and Fittings Total Cost At 1st September 2024 Additions Less.. Grants At 31stAugust 2025 90.221 4,631 2.474 94.852 2,474 90,221 7.105 97.326 Depreciation At 1st September 2024 Charge for the year At 31st August 2025 2,507 920 3.427 2.507 920 3,427 Net book Value At 1st September 2024 90,221 2,124 92,345 At 31stAugust 2025 90,221 3.678 93,899 7 Debtors and prepayments Debtors Accrued Income 345 21,441 21,786 8 Liabilities: Amounts falllng due within one year Creditors Accruals Pension Payable PAYE / NIC Payable 391 413 1.210 2,014 12