# **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 re￿Iving 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
reSoUr￿S 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 De￿mber 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
reqU1￿MentS 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 re￿1vable 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 r￿1p1. 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 as￿1$ 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.
Dep￿ciatIon 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

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 re￿Iving 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
reSoUr￿S 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 De￿mber 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
reqU1￿MentS 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 re￿1vable 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 r￿1p1. 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 as￿1$ 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.
Dep￿ciatIon 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