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COMBERTON PLAYGROUP CIO ANNUAL REPORT

YEAR ENDING 31 AUGUST 2025

Registered Charity no: 1175029 Registered address: Green End, Comberton, Cambridge, CB23 7DY

COMBERTON PLAYGROUP CIO

Registered Charity Number: 1175029

Trustees' Annual Report

For the year ended 31 August 2025

Chair's Introduction

It has been another successful year for Comberton Playgroup, and I am delighted to present this Annual Report on behalf of the Trustees.

Our greatest achievement this year was receiving a Good judgement following our Ofsted inspection in February 2025. This is a wonderful endorsement of the high-quality care and education provided by the playgroup and reflects the professionalism, dedication and hard work of our staff team, led by Rachel Lowing.

Alongside this, Forest School has become an established part of Playgroup, demand for places has remained strong, and we have continued to invest in our staff, premises and future sustainability.

On behalf of the Trustees, I would like to thank our staff, volunteers, parents and supporters for their continued commitment. Together we continue to provide a welcoming, nurturing and high-quality early years setting for children and families within our community.

Objectives and Activities

1. Policies and objectives

Comberton Playgroup CIO exists to advance the education and development of children under statutory school age by providing high-quality early years education and childcare in a safe, stimulating and inclusive environment.

The charity supports children and families from Comberton and surrounding villages, promoting children's learning, wellbeing and development while working closely with parents and carers.

In setting objectives and planning activities, the Trustees have given due consideration to the Charity Commission's guidance on public benefit, including Public Benefit: Running a Charity (PB2) , and are satisfied that the charity continues to deliver public benefit through its activities.

2. Strategies for achieving objectives

The Trustees work closely with the Playgroup Management Team to ensure the charity provides high-quality early years education, maintains strong governance and remains financially sustainable.

During the year the Trustees focused on maintaining excellent educational standards, supporting staff development, embedding Forest School within the Playgroup, maintaining safe premises and preparing for the expansion of funded childcare entitlements.

3. Activities undertaken to achieve objectives

The playgroup continued to provide high-quality childcare and early years education for

children aged two to five years.

Forest School became fully established during the year and Holiday Club continued to provide valuable childcare and enriching experiences during school holidays. The charity also invested in staff training and ongoing improvements to the premises, ensuring a safe, welcoming and stimulating environment for children.

4. Main activities undertaken to further the charity's purposes for the public benefit

The charity's principal activity remains the provision of affordable, inclusive early years education and childcare.

Through play-based learning, outdoor education, holiday provision and close partnership with parents and carers, the playgroup continues to provide children with the best possible start to their education while supporting local families.

Achievements and Performance

1. Main achievements of the charity

The Trustees are pleased to report another successful year for Comberton Playgroup.

A particular highlight was the Ofsted inspection in February 2025 , where the playgroup achieved an overall judgement of Good . This significant achievement provides independent recognition of the high standard of care, education and support provided by the playgroup. The Trustees are extremely proud of Rachel Lowing and the entire staff team for their dedication in achieving this outcome.

Forest School has become a valued part of playgroup and continues to be enthusiastically received by children and families. Holiday Club also remained popular throughout the year, providing valuable childcare alongside a wide range of engaging activities.

The Trustees continued to oversee the charity's financial sustainability, monitor compliance and plan for future development, including preparations for expanded childcare funding and longer-term improvements to the premises.

Demand for places remained strong and feedback from parents continued to be overwhelmingly positive.

The Trustees would like to place on record their sincere appreciation to all members of staff, volunteers, parents and supporters. Their continued commitment enables Comberton Playgroup to provide such a valued service to the local community.

Financial Review

1. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. They therefore continue to adopt the going concern basis in preparing the financial statements.

2. Reserves policy

The Trustees maintain free reserves to ensure the charity can continue to operate effectively, provide protection against unforeseen expenditure and meet future staffing commitments, recognizing that staff costs are the charity's largest ongoing expense.

Any free reserves in excess of operational requirements will be invested in projects that further the charity's objectives, including improvements to the premises, outdoor learning environment and equipment.

The charity recorded a surplus of £306 during the year, with free reserves of £85,959 at 31 August 2025. The Trustees consider the charity to remain in a sound financial position and continue to monitor income, expenditure and government funding arrangements closely.

3. Accounting basis

The financial statements have been prepared in accordance with the Charities SORP (FRS 102).

Structure, Governance and Management

1. Constitution

Comberton Playgroup CIO is a registered charity (Charity Number 1175029) and is constituted as a Charitable Incorporated Organisation (CIO) governed by its Constitution.

2. Trustees and governance

The charity is governed by a Board of Trustees who are responsible for its strategic direction, governance and financial management.

Trustees are appointed in accordance with the charity's Constitution and meet regularly throughout the year to oversee the charity's activities, monitor financial performance and ensure compliance with legal and regulatory requirements. Day-to-day management is delegated to the Playgroup Leader and Management Team.

The Trustees continue to welcome new volunteers and Trustees who can contribute their skills and experience to support the future development of the charity.

3. Trustees in office

Ruby Davies – Chair of Trustees (from 4 July 2024 – 11 February 2025)
Suzy Koo – Chair of Trustees (from 12 February 2025)
Miranda Horvath – Trustee (resigned 3 June 2025)
Lynn Pettit – Trustee
Nita Wirepa – Trustee (appointed 31 December 2024)
Renaud Mousnier-Lompre - Trustee (appointed 3 June 2025)
Xavier Montel - Trustee (appointed 3 June 2025)

4. Key management personnel

Rachel Lowing – Playgroup Leader & Senior Room Leader
Julia Chandler – Deputy Playgroup Leader

5. Trustee remuneration

No Trustees received remuneration during the year.

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Trustees are required to:

select suitable accounting policies and apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make reasonable and prudent judgements and estimates;
state whether applicable accounting standards have been followed; and
prepare the financial statements on the going concern basis unless it is inappropriate to do so.

The Trustees are also responsible for maintaining adequate accounting records, safeguarding the charity's assets and taking reasonable steps to prevent and detect fraud and other irregularities.

Approved by order of the Board of Trustees on ________ and signed on its behalf by:

Suzy Koo

Chair, Comberton Playgroup CIO

Charity numb•r= 1175029 COMBERTON PLAYGROUP CIO TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

COMBERTON PLAYGROUP CIO CONTENTS Page Reference and Admlnlstratlve Detalls of Ihe Charlty, Its Trustees and Advlsers Trustees. Report Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to thè Financial Statements 10-18

COMBERTON PLAYGROUP CIO REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2025 Trustees Suzy Koo, Chair (appointed 1 October 2024} Miranda HoNalh (resigned 3 June 20251 Ruby Davies Lynn Pettit Nits Wirepa (appointed 31 December 2024} Renaud Mousnier-Lompre (appointed 3 June 20251 Xavier Monlel (appointed 3 June 20251 Charity gIstered number 1175029 Principal offi¢0 Green End Comberton Cambridge CB23 7DY Independent Examiner C P J Dougherty, FCA Lakin Rose Limited Chartered Accountants Cambridge House Camboro Business Park Girton Cambridge CB3 OQH Page 1

COMBERTON PLAYGROUP CIO TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The Tnjstees present their annual report together wrth the financial slatemenls of Ihe charity for the year 1 September 2024 to 31 August 2025. Chalrfs Introductlon It has been another successful year for Comberton Playgroup. and l am delighted to present this Annual Report on behalf of the Trustees. Our greatest achievement this year was reIving a Good judgement following our Ofsted inspection in February 2025. This is a wonderful endorsement of the high-quality care and education provided by the playgroup and reflects the professionalism. dedication and hard work of our stsff team, led by Rachel Lowing. ongside this. Forest School has become an established part of Playgroup, demand for places has remained strong. and we have continued to invest in our staff. premises and future sustainability. On behalf of the Trustees, I would like to thank our staff, volunteers, parents and supporters for their continued commitment. Together we continue to provide a welcoming, nurturing and high-quality early years setting for children and families within our community. Objectlves and actlvltles Policies and objectives Comberton Playgroup CIO exists lo advance the educalion and development of children under statutory school age by providing high-qualily earfy years education and childcare in a safe, stimulating and inclusive environment. The charity supports children and families from Comberton and surrounding villages, promoting children's leaming, wellbeing and development while working closely with parents and carers. In setting objectives and planning activities, the Trustees have given due consideration lo Ihe Charity Commission's guidance on public benefit. including Public Benefit.. Running a Charity IPB21. and are satisfied that Ihe charity conts'nues to deliver public benefit through ils activities. In setting objectives and planning for activities, the Trustees have given due consideration to gener81 guidance published by the Charity Commission relating lo public benefit, including the guidance 'Public benefit.. running a charity IPB2}'. b. Strategies for achieving objo¢tive$ The Trustees work closely with the Playgroup Management Team to ensure the charity provides high-qualty eady years education, maintains strong governan and remains financially sustainable. During the year the Trustees focused on maintaining excellent educational standards. supporting staff development, embedding Forest School within the Playgroup. maintaining safe premises and preparing for the expansion of funded child¢are enlitlemenls. Page 2

COMBERTON PLAYGROUP CIO TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Obj•¢tive$ and activities l¢ontinuod} c. Actlvltles undertaken to achleve objectlves The playgroup conts'nued to provide high-qualily childcare and early years educats'on for children aged lo five years. Forest School became fully established during the year and Holiday Club continued to provide valuable childcare and enriching experiences during school holidays. The charity also invested in staff training and ongoing improvements to the premises, ensuring a safe, welcoming and stimulating environment for children. d. Maln actlvltles undertaken to further the charlty's purposes for the publlc beneflt The charity's principal activity remains the provision of affordable. inclusive earfy years education and childcare. Through play-based learning, outdoor education, holiday provision and close partnership with p8renls and carers, the playgroup continues lo provide children with the best possible start lo their education while supporting local families. A¢hievoments and porfornian¢o . Maln achlevements of the charlty The Trustees are pleased to report another successful year for Comberton Playgroup. A particular highlight was the Ofsted inspection in February 2025, where the playgroup achieved an overall judgement of Good. This significant achievement provides independent recognition of the high standard of Care. education and support provided by the playgroup. The Trustees are extremely proud of Rachel Lowing and the entire staff leam for their dedication in achieving this outcome. Forest School has become a valued part of playgroup and continues to be enthusiastically received by children and families. Holiday Club also remained popular throughout the year, providing valuable childcare alongside a wide range of engaging activities. The Trustees continued lo oversee the charills financial sustainability. monitor compliance and plan for future development, including preparations for expanded childcare funding and longer-term improvements to the premises. Demand for places remained strong and feedback from parents continued to be overwhelmingly positive. The Trustees would like to place on record their sincere appreciation to all members of staff, volunteers, parents and supporters. Their continued commitment enables Comberton Playgroup lo provide such a valued service to the local community. Financial review . Going conc•m After making appropriate enquiries. the Trustees have a reasonable expectation that the charity has adequate reSoUrS lo continue in operational existence for the foreseeable future. They therefore continue to adopt the going concem basis in preparing the financial statements. Page 3

COMBERTON PLAYGROUP CIO TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 b. Reserves poll¢y The Trustees maintain free reserves to ensure the charty can continue lo operate effectively. provide protection against unforeseen expenditure and meet future staffing commitments. recognising that staff costs are the charity's largest ongoing expense. Any free reserves in excess of operational requirements will be invested in projects that further the charills objeotives, including improvements to the premises. outdoor learning environment and equipment. The charity recorded a surplus of £306 during the year, with free reserves of £85,959 at 31 August 2025. The Trustees consider the charity lo remain in a sound financial position and continue to monitor income, expenditure and government funding arrangements closely. c. Accounting basis The financial statements have been prepared in accordance with the Charities SORP IFRS 1021. Stru¢ture. govomance and management . Constilutlon Comberton Playgroup CIO is a registered charity (Charity Number 11750291 and is constituted as a Charitable Incorporated Organisalion ICIOI govemed by its Constitution. b. Trustees and governance The charity is governed by a Board of Tnjstees who are responsible for its strategic direction, governance and financial management. Trustees are appointed in accordance with the charills Constitution and meet regularly throughout the year to oversee the charity's activities, monitor financial perfomiance and ensure compliance with legal and regulatory requirements. Day-to-day management is delegated lo the Playgroup Leader and Management Team. The Trustees continue to welcome new volunteers and Trustees who can contribute their skills and experience to SUPPOrt the future development of the charity. c. Trustees in office Ruby Davies - Chair of Trustees {from 4 July 2024- 11 February 20251 Suzy Koo- Chair of Trustees (from 12 February 20251 Miranda Horvath- Trustee (resigned 3 June 20251 Lynn Pettit- Trustee Nita Wirepa - Trustee lappointed 31 Dember 20241 Renaud Mousnier-Lompre- Trustee {appointed 3 June 2025) Xavier Monlel - Trustee lappoinled 3 June 20251 d. Key management personnel Rachel Lowing - Playgroup Leader & Senior Room Leader Julia Chandler- Deputy Playgroup Leader Page 4

COMBERTON PLAYGROUP CIO TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Stru¢ture. govomance and management l¢ontinuod} e. Trustee remuneration No Trustees received remuneration during the year. Stat•mont of Tru$tee$' responsibilities The Trustees are responsible for preparing the Trustees. Report and the financial statements in accordan with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable lo charities in England & Wales requires the Tnjstees to prepare financial statements for each financial year which give a true and fair view of the stale of affairs of the charity and of ils incoming resources and application of resources. including its income and expenditure, for Ihal period. In preparing these financial st81ements. the Tnjstees are required to.. seleot suitable accounts'ng policies and then apply them consistently., observe the methods and principles of the Charities SORP IFRS 1021.. make judgments and accounting estimates that are reasonable and pnjdenl., stale whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concem basis unless il is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitys transactions and disclose with reasonable accuracy at any lime the financial position of Ihe charity and enable them lo ensure that the financial statements comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 29 Jun 2026 Approved by order of the members of Ihe board of Tnjstees on behalf by.. and signed on their Suzy Koo (Jun 30, 2026, 4."32pml Suzy Koo Chair of trustees Page 5

COMBERTON PLAYGROUP CIO INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2025 Independent Examinerfs Report to the Trustees of Comborton Playgroup CIO {Ihe charity'l I report to the ch8rily Trustees on my examination of the accounts of the charity for the year ended 31 August 2025. Responsibilities and Basis of Report As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the reqU1MentS of the Charities Act 2011 {'the 2011 Act'l. I report in respect of my examination of the charilWs accounts carried out under section 145 of the 2011 Acl and in carrying out my examination I have followed the applicable Direclions given by the Charity Commission under section 1495llbl of the 2011 Act. Independenl Examiner's Statement Since the charity's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of Inslitule of Chartered Accountants in England and Wales, which is one of the listed bodies. Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the exlanl regulations bul has been withdrawn. l understand that this has been done in order for the accounts lo provide a true and fair view in accordance wrth the Generally Accepted Accounting Pracb'ce effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come lo my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respecl of Ihe charity as required by section 130 of the 2011 Art or the accounts do not accord with those records- or the accounts do not comply with the applicable requirements concerning the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fail view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Page 6

COMBERTON PLAYGROUP CIO INDEPENDENT EXAMINER'S REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 This report is made solely to the charilvs Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. W work has been undertaken so that I might stale lo the charitys Tnjstees those matters l am required lo slate lo them in an Independent Examiner's Report and for no other purpose. To the fullest exlenl permitted by law, I do not accept or assume responsibility to anyone other than the charity and Ihe charilWs Trustees as a body, for rrry work or for this report. Signed.. C P J DougfrW,.VeAugh8rty (Jun 30, 2026, Lakin Rose Limited Chartered Accountants Cambridge House Camboro Business Park Girton Cambridge CB3 OQH JxL* Dated.. 30 Jun 2026 Page 7

COMBERTON PLAYGROUP CIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 Unrestricted funds 2025 Total funds 2025 Total funds 2024 Note Income from.. Donations and legacies Charitable activities Investments 175,234 87,002 898 175,234 87,002 898 135,110 116,053 597 Total income 263,134 263,134 251,670 Expendlture on.. Charitable activities 262,828 262,828 239,995 Total expendlture 262,828 262,828 239,995 Net movement in funds 306 306 11,675 Reconciliation of funds: Totsl funds brought forward Net movemenl in funds 94,074 306 94,074 306 82,399 11,675 Total funds carried forward 94,380 94,380 94,074 The Statement of Financial Activities includes all gains and losses reoognised in the year. The notes on pages 10 10 18 form part of these financial slatements. Page 8

COMBERTON PLAYGROUP CIO BALANCE SHEET AS AT 31 AUGUST 2025 2025 2024 Note Fixed assets Tangible assets 10 8,421 117 8,421 117 Current assets Debtors Cash at bank and in hand 11 16,394 117,973 15,271 112,112 134,367 127,383 Current Ilabllitles Creditors.. amounls falling due within one year 12 148.4081 (33,426) Net current assets 85,959 93,957 Total net assets 94,380 94,074 Charity funds Reslncted funds Unreslricted funds 13 13 94,380 94,074 Total funds 94,380 94,074 The financial statements were approved and authorised for issue by the Tnjstees on 30 Jun 2026 and signed on their behalf by.. Suzy Koo (Jun 30, 2026, 4-.32pml Suzy Koo Chair of Trustees The notes on pages 10 10 18 form part of these financial slatements. Page 9

COMBERTON PLAYGROUP CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 General information The charity is a charitable incorporated organisation ICIOI. The charitys address is Green End. Comberton. Cambridge, CB23 7DY. A¢countlng pollcles 2.1 Basis of preparatlon of financlal statements The financial statements have been prepared in accordance with the Charities SORP IFRS 102} Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. The financial stslements have been prepared lo give a 'lrue and fai view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the exlenl required lo provide a 'lrue and fail view. This departure has involved following the Charities SORP IFRS 102} published in October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended Practice effective from 1 April 2005 which has since been wthdrawn. Comberton Playgroup CIO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 2.2 Income l income is recognised once the charity has entillemenl lo the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Grants are included in the Statement of Financial Activities on a re1vable basis. The balan of income received for specific purposes bul not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advan of entillemenl of r1p1. ils recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. 2.3 Expendlture Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit lo a third paty. it is probable that a transfer of economic benefits will be required in selllement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The Costs of each activity are made up of the total of direct costs and shared costs. including support costs involved in undertaking each activity. Direct costs atlribulable lo a single activity are allocated directly lo that aclivty. Shared costs which contribute to more than one aclivrty and support costs which are not attributable lo a single activity are apportioned between those activities on a basis consistent with the use of resources. Central stsff costs are allocaleci on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Expenditure on charrtable activities is incurred on directly undertaking Ihe activities which further the charitys objectives. as well as any associated support costs. l expenditure is inclusive of irrecoverable VAT. Page 10

COMBERTON PLAYGROUP CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 counting policios Icontinuedl 2.4 Tangible fixod as1$ and d•pr8¢iation Tangible fixed assets are initially recognised al cost. After recognition, under the cost model. tangible fixed assets are measured al cost less accumulated depreciation and any accumulated impairment losses. All costs incurred lo bring a tangible fixed asset into its intended working condition should be included in Ihe measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives. using the straighl-line method. DepciatIon is provided on the following basis.. Office equipment Computer equipment 20 % straight line 33 % straight line 2.5 Pensions The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year. 2.6 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Tnjstees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Inveslmenl income, gains and losses are allocaled to the appropriate fund. Income from donations and grants Unrestricted funds 2025 Total funds 2025 Total funds 2024 Donations Grants 15 175,219 15 175,219 135, 110 Total 2025 175,234 175,234 135, 110 Page11

COMBERTON PLAYGROUP CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Income from charitable activities Unrestricted funds 2025 Total funds 2025 Total funds 2024 Fees 87,002 87,002 116,053 Investment income Unrestricted funds 2025 Total funds 2025 Total funds 2024 Interest on cash deposits 898 898 507 Analysis of expenditure on Charitable activities Summary by fund type Unrestricted funds 2025 Total 2025 Total 2024 Pl8ygroup 262,828 262,828 239,995 Analy$is of 8xponditur• by activities Activities undertaken directly 2025 Support costs Total funds 2025 Total funds 2024 2025 Pl8ygroup 222,828 40,000 262,828 239,995 Total 2024 183,389 56,606 239,995 Page 12

COMBERTON PLAYGROUP CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Analy$is of 8xponditur• by activities l¢ontinuod) Analysis of direct cost$ Total funds 2025 Total funds 2024 Playgroup 2025 Staff costs Teaching materials Equipment expensed 218,458 3,242 1,128 218,458 3,242 1,128 180,923 2,451 15 222.828 222,828 183,389 Analysis of support costs Total funds 2025 Total funds 2024 Activities 2025 Depreciation Accountancy fees Cleaning Dues and subscriptions Sundry expenses Heal and light Insurance Rent Repairs and maintenance Staff hospitality Staff training Water 924 3,612 3,173 1,846 3,321 9,306 2,217 3,040 3,193 406 213 1,280 225 4,926 924 3,612 3,173 1,846 3,321 9,306 2,217 3,040 3,193 406 213 1,280 225 4,926 70 4,400 2,666 1,386 1,999 8, 772 1,935 15,073 7,846 424 1,288 1,168 216 1,539 6,629 744 451 Rates Bad debt expense Legal fees Telephone and fax Office costs 924 546 924 546 40,000 40,000 56,606 Page 13

COMBERTON PLAYGROUP CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Staff costs 2025 2024 Wages and salaries Social secur(ty costs Contnbulion to defined contn'bulion pension schemes 209,101 6,080 3,277 174,553 3,670 2, 700 218,458 180,923 The average number of persons employed by the charity during the year was as follows.. 2025 No. 2024 No. Staff 14 13 No employee received remuneration amounting lo more than £60.000 in either year. Trustees. remuneratlon and expenses During the year, no Trustees received any remuneration or other benefits (2024- £NIL). During the year, no Trustee expenses have been incurr8d (2024 - £NIL). Page 14

COMBERTON PLAYGROUP CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 10. Tangible fixed assets Office equipment Computer equipment Total Cost or valuation Al 1 September 2024 Additions 187 4,314 187 9,228 4,914 Al 31 August 2025 4,914 4,501 9,415 Depreclatlon Al 1 Seplember 2024 Charge for the year 328 596 924 Al 31 August 2025 328 666 994 Net book value Al 31 August 2025 4,586 3,835 8,421 At 37 Augusl 2024 117 117 Page 15

COMBERTON PLAYGROUP CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 11. Debtors 2025 2024 Due wlthln one year Trade debtors Prepayments and 8ccrued income 14,753 14,229 1,042 16,394 15,271 12. Credltors: Amounts falllng due wlthln one year 2025 2024 Trade creditors Other taxation and social security Pension fund loan payable Other creditors Accruals and deferred income 3,143 3,687 2,705 124 38,749 2, 797 3,995 795 25, 793 48,408 33,426 Page 16

COMBERTON PLAYGROUP CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1& Statement of funds Stat•mont of funds - current y•ar Balance at 1 September 2024 Balance at 31 August 2025 Income Expendlture Unrestrlcted funds General Funds 94,074 263,134 1262,8281 94,380 Statement of funds - prlor year Balance al I September 2023 Balance al 31 Augusl 2024 Income Expendilure Unrestricted funds General Funds 82,399 251,670 (239,995) 94,074 14 Analysis of not a$sots botwe•n funds Analysis of net assets between funds - current year Unrestricted funds 2025 Total funds 2025 Tangible fixed assets Current assels Creditors due wrthin one year 8,421 134,367 148,408} 8,421 134,367 148.4081 Total 94,380 94,380 Page 17

COMBERTON PLAYGROUP CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 14 Analysis of not a$sots botwe•n funds l¢ontinuod} Analysis of not assots betwe•n funds - prior y•ar Unrestricted funds 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due wrthin one year 117 127,383 (33,426) 117 127,383 (33,426) Total 94,074 94,074 1& Pension commitments The group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the group lo the fund and amounted to £2,70512024 - £7951 were payable lo the fund at the balance sheet date and are included in creditors. 1& Operatlng lease commltments At 31 August 2025 the charity had commitments to make future minimum lease payments under non- cancellable operating leases as follows.. 2025 2024 Not later Ihan 1 year Later than 1 year and not later than 5 years Later than 5 years 3,040 3,040 3,040 3,040 3,040 6,080 9,120 12,160 17. Related party transactlons The children of some of the Trustees attend the nursery. The children's attendance at the nursery is on the same temis as other children in their age groups. Page 18