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 requI￿d 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 tr￿tee$.
Rese￿e5
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 2￿5 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 re￿iVed 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