## **CARMEL PLAYGROUP CIO (formerly CARMEL PLAYGROUP AND TODDLERS)** ## **Financial Statements For the Year Ended 31st August 2025** **Charity Number 1177864** ## **CARMEL PLAYGROUP (formerly CARMEL PLAYGROUP AND TODDLERS)** ## **Index To The Financial Statements** **For the Year Ended 31st August 2025** ||**Page**| |---|---| |Charity Information|2| |Trustees’ Report|3| |Independent Examiners Report|4| |Receipts and Payments|5| |Notes to the Financial Statements|6| 1 ## **CARMEL PLAYGROUP (formerly CARMEL PLAYGROUP AND TODDLERS)** **For the Year Ended 31st August 2025** ## **CHARITY INFORMATION** ## **TRUSTEES** Carl Pearce (Chair) Natalie White (from Sept 23) Bethan Williams (from Nov 23) Hannah Chowdhury (from Jan 24) Sophie Martin (from Nov 24) Caroline Firth (Sept 25) **CHARITY NUMBER 1177864** **BANKERS** HSBC High Street Shotton ## **CONTACT INFORMATION** Ysgol Bro Carmel Carmel Road Carmel Holywell Flintshire United Kingdom CH8 8NU 2 ## **CARMEL PLAYGROUP (formerly CARMEL PLAYGROUP AND TODDLERS)** ## **Trustees’ Report** The Trustees present their annual report with the accounts of the charity for the Year Ended 31st August 2025. ## **THE OBJECTS OF THE CHARITY** The objects of CARMEL PLAYGROUP (hereinafter referred to as CPG) are: TO ENHANCE THE DEVELOPMENT AND EDUCATION OF CHILDREN IN WALES, FOR THE PUBLIC BENEFIT, BY ENCOURAGING PARENTS TO UNDERSTAND AND PROVIDE FOR THEIR NEEDS THROUGH HIGH QUALITY CHILDCARE PROVISION. In planning our activities for the year we kept in mind the Charity Commission’s guidance on public benefit at our trustee meetings. The Charity meets the Charity Commission's public benefit criteria under both the advancement of education, the advancement of citizenship or community development headings. ## **GOVERNANCE AND MANAGEMENT STRUCTURE** The charity's governing document is its constitution and the charity was registered, with the Charity Commission, as a Charitable Incorporated Organisation (CIO) on 9 April 2018. CIO - ASSOCIATION Registered 09 Apr 2018 The Board of Trustees is responsible for the strategic direction and policy of the charity. The day to day running of the charity is delegated to paid staff and volunteers. ## **ACHIEVEMENTS AND PERFORMANCE IN THE YEAR** The Playgroup has had an exceptional year with significant income from the Welsh Government support for childcare places through 30 hr funding and being back on the Early Entitlement scheme. Staff hours increased to cover numbers. Application to a grant was successful for new fencing and outdoor structure. ## **PLANS FOR FUTURE PERIODS** We work with the school and staff to ensure our the education is provided as cost effectively as possible. ## **FINANCIAL REVIEW** CPGs' policy on reserves is to hold sufficient resources to continue the charitable activities of the CPG should income and fundraising activities fall short. Any surplus funds which are not likely to be needed to pay for activities are placed on deposit to earn interest. We also need to increase these unrestricted funds in order to meet any unforeseen expenditure that may occur, for example property repairs. Approved by the Trustees on _________________ 2025 Signed on its behalf Carl Pearce 3 ## **Independent Examiner's report to the Trustees of Carmel Playgroup** I report on the accounts for the Charity for the year ended 31 st August 2025. which are set out on pages 5 to 6. The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section I 44 of the Charities Act 201 I (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below. In connection with my examination, no matter has come to my attention I. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: 14/05/2026 Steven Paul Kell FCA SP Kell Chartered Accountants Unit 7a Lon Parcwr Business Park Ruthin Denbighshire LL15 IN.I 4 ## **CARMEL PLAYGROUP (formerly CARMEL PLAYGROUP AND TODDLERS)** ## **Statement of Financial Activities** ||**Carmel Playgroup CIO**|**Carmel Playgroup CIO**|**Carmel Playgroup CIO**||**CC16a**| |---|---|---|---|---|---| ||**(Formerly Carmel Playgroup and Toddlers CIO)**||||| ||**Receipts andpayments accounts**||||| ||**For the period**
**from**|01/09/2024
Period start date|**To**|Period end date|| |||||31/08/2025|| ||||||| |**Section A Receipts and payments**|||||| ||**Unrestricted**
**funds**|**Restricted**
**funds**|**Endowment**
**funds**|**Total funds**|**Last year**| ||**to the nearest**
**£**|**to the nearest £**|**to the nearest £**|**to the nearest £**|**to the nearest £**| |**A1 Receipts**|||||| |WG Pupil Grants|**82,569**||**-**|**82,569**|**30,920**| |Fees|**12,437**|**-**|**-**|**12,437**|**17,538**| |FCC Funds|**11,949**|**-**|**-**|**11,949**|**12,061**| |Grants|**360**|**15,063**|**-**|**15,423**|**6,058**| |Interest|**205**|**-**|**-**|**205**|**115**| |Other in|**311**|**-**|**-**|**311**|**-**| |||**-**|**-**|**-**|**-**| ||||||| |**_Sub total_**_(Gross income for_
_AR)_|
**107,831**|**15,063**|**-**|**122,894**|**66,692**| |**A2 Asset and investment sales,**
**(see table).**|||||| ||**-**|**-**|**-**|**-**|| ||**-**|**-**|**-**|**-**|**-**| |**_Sub total_**|**-**|**-**|**-**|**-**|**-**| ||||||| |**_Total receipts_ **|**107,831**|**15,063**|**-**|**122,894**|**66,692**| ||||||| |**A3 Payments**|||||| |Wages £|**77,619**||**-**|**77,619**|**54,878**| |Membership £|**35**||**-**|**35**|**35**| |Rent £|**5,260**||**-**|**5,260**|**6,560**| |Expenses £|**1,740**||**-**|**1,740**|**369**| |Telephone £|**498**||**-**|**498**|**173**| |Equipment £|**2,439**|**15,615**|**-**|**18,054**|**2,011**| |Insurance £|**736**||**-**|**736**|**856**| |Uniform £|**-**|||**-**|**514**| |Snack £|**1,648**||**-**|**1,648**|**2,373**| |Software|**75**||||| |Payroll|**360**||**-**|**360**|**360**| |Accountancy|||**-**|**75**|**167**| |Bank charges|**60**|||**60**|**60**| |Misc £|**689**||**-**|**689**|**652**| |**_Sub total_ **|**91,160**|**15,615**|**-**|**106,775**|**69,008**| ||||||| |**A4 Asset and investment**
**purchases, (see table)**|||||| ||**-**|**-**|**-**|**-**|| ||**-**|**-**|**-**|**-**|| |**_Sub total_ **|**-**|**-**|**-**|**-**|**-**| ||||||| |**_Totalpayments_ **|**91,160**|**15,615**|**-**|**106,775**|**69,008**| ||||||| |**_Net of receipts/(payments)_**|**16,671**|**- 552**|**-**|**16,119**|**- 2,316**| |**A5 Transfers between funds**|**1,917**|**- 1,917**|**-**|**-**|**-**| |**A6 Cash funds lastyear end**|**18,279**|**3,338**|**-**|**21,617**|**23,934**| |**_Cash funds thisyear end_**|**36,867**|**869**|**-**|**37,736**|**21,617**| ||||||| ||||||| ## **Section B Statement of assets and liabilities at the end of the period** |**Categories**|**Details**|**Unrestricted**
**funds**|**Restricted**
**funds**|**Endowment**
**funds**| |---|---|---|---|---| |||**to nearest £**|**to nearest £**|**to nearest £**| |**B1 Cash funds**|Cash Account||**-**|**-**| ||Bank Current Account|**18,523**|**869**|**-**| ||Treasurer Account|**18,344**|**-**|**-**| ||**_Total cash funds_**|**36,867**|**869**|**-**| ||(agree balances with receipts and payments
account(s))|OK|OK|OK| 5 # **CARMEL PLAYGROUP (formerly CARMEL PLAYGROUP AND TODDLERS)** **Notes forming part of the Financial Statements for the Year Ended 31st August 2025** ## **1 ACCOUNTING POLICIES** ## **Basis of Accounting** The Financial Statements have been prepared in accordance with the guidelines of the Charity Commission on a receipts and payments basis. ## **2 FUNDS** ## **Fund Accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. ## **Unrestricted Funds** The Trustees have resolved that the financial reserves of the Charity should be reviewed on a regular basis and that adequate provision is made for unforeseen expenses whilst also being minded that reserves should not be held without valid reason. ## **3 TRUSTEES** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. ## **4 RELATED PARTY TRANSACTIONS** There were no disclosable related party transactions during the year. ## **5 EMPLOYEES** The average monthly number of employees during the year was: **----- Start of picture text -----**
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