REGISTERED CHARITY NUMBER: 1180659
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2025
FOR
GRESFORD GOVERNORS' CLUBS AND PLAYGROUP
T Perkins Accountancy 25 Grosvenor Road Wrexham LL11 1BT
GRESFORD GOVERNORS' CLUBS AND PLAYGROUP
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 9 |
GRESFORD GOVERNORS' CLUBS AND PLAYGROUP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025
The trustees present their report with the financial statements of the charity for the year ended 31st August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1180659
Principal address
All Saints School School Hill Gresford Wrexham LL12 8RW
Trustees
J M MacDonald A J Lewis Accountant J Roberts S Roden Retired S Evans R Hatwood Headmaster
Independent Examiner
T Perkins Accountancy 25 Grosvenor Road Wrexham LL11 1BT
Approved by order of the board of trustees on 10th June 2026 and signed on its behalf by:
R Hatwood - Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GRESFORD GOVERNORS' CLUBS AND PLAYGROUP
Independent examiner's report to the trustees of Gresford Governors' Clubs and Playgroup
I report to the charity trustees on my examination of the accounts of Gresford Governors' Clubs and Playgroup (the Trust) for the year ended 31st August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Tracy Perkins
T Perkins Accountancy 25 Grosvenor Road Wrexham LL11 1BT
10th June 2026
Page 2
GRESFORD GOVERNORS' CLUBS AND PLAYGROUP
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 9,983 Charitable activities Nursery 452,562 Investment income 3 198 Total 462,743 EXPENDITURE ON Charitable activities Nursery 476,783 NET INCOME/(EXPENDITURE) (14,040) RECONCILIATION OF FUNDS Total funds brought forward 94,773 TOTAL FUNDS CARRIED FORWARD 80,733 |
Restricted funds £ 23,468 - - 23,468 8,283 15,185 73,772 88,957 |
31.8.25 Total funds £ 33,451 452,562 198 486,211 485,066 1,145 168,545 169,690 |
31.8.24 Total funds £ 46,446 354,384 337 401,167 340,507 60,660 107,885 168,545 |
|---|---|---|---|
The notes form part of these financial statements
Page 3
GRESFORD GOVERNORS' CLUBS AND PLAYGROUP
BALANCE SHEET
31ST AUGUST 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 79,584 CURRENT ASSETS Cash at bank 17,060 CREDITORS Amounts falling due within one year 7 (15,911) NET CURRENT ASSETS 1,149 TOTAL ASSETS LESS CURRENT LIABILITIES 80,733 NET ASSETS 80,733 FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 88,957 - - - 88,957 88,957 |
31.8.25 Total funds £ 168,541 17,060 (15,911) 1,149 169,690 169,690 80,733 88,957 169,690 |
31.8.24 Total funds £ 156,569 19,926 (7,950) 11,976 168,545 168,545 94,773 73,772 168,545 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 10th June 2026 and were signed on its behalf by:
R Hatwood - Trustee
A J Lewis - Trustee
The notes form part of these financial statements
Page 4
GRESFORD GOVERNORS' CLUBS AND PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 4% on cost Plant and machinery - 20% on cost Computer equipment - 33% on cost and over periods up to 25 years
Taxation
The charity is exempt from tax on its charitable activities.
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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 5
GRESFORD GOVERNORS' CLUBS AND PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
2. DONATIONS AND LEGACIES
| 31.8.25 | 31.8.24 | ||
|---|---|---|---|
| £ | £ | ||
| Donations | 5,983 | 10,000 | |
| Grants | 23,468 | 36,446 | |
| Sundry income | 4,000 | - | |
| 33,451 | 46,446 | ||
| Grants received, included in the above, are as follows: National Lottery - Awards for all Wrexham CBC |
31.8.25 £ - 23,468 |
31.8.24 £ 20,000 16,446 |
|
| 23,468 | 36,446 | ||
| 3. | INVESTMENT INCOME Bank account interest |
31.8.25 £ 198 |
31.8.24 £ 337 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st August 2025 nor for the year ended 31st August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st August 2025 nor for the year ended 31st August 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 10,000 Charitable activities Nursery 354,384 Investment income 337 Total 364,721 EXPENDITURE ON Charitable activities Nursery 331,989 NET INCOME 32,732 |
Restricted funds £ 36,446 - - 36,446 8,518 27,928 |
Total funds £ 46,446 354,384 337 401,167 340,507 60,660 |
|---|---|---|
continued...
Page 6
GRESFORD GOVERNORS' CLUBS AND PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
| 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - Unrestricted fund £ RECONCILIATION OF FUNDS Total funds brought forward 62,041 TOTAL FUNDS CARRIED FORWARD 94,773 6. TANGIBLE FIXED ASSETS Improvements Fixtures to Plant and and property machinery fittings £ £ £ COST At 1st September 2024 131,224 14,173 3,522 Additions 19,021 1,521 7,051 At 31st August 2025 150,245 15,694 10,573 DEPRECIATION At 1st September 2024 5,249 2,538 303 Charge for year 6,011 2,860 1,431 At 31st August 2025 11,260 5,398 1,734 NET BOOK VALUE At 31st August 2025 138,985 10,296 8,839 At 31st August 2024 125,975 11,635 3,219 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Taxation and social security Other creditors |
continued Restricted funds £ 45,844 73,772 Computer equipment £ 22,312 469 22,781 6,572 5,788 12,360 10,421 15,740 31.8.25 £ 14,871 1,040 15,911 |
Total funds £ 107,885 168,545 Totals £ 171,231 28,062 199,293 14,662 16,090 30,752 168,541 156,569 31.8.24 £ 7,230 720 7,950 |
|---|---|---|
8. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds Building TOTAL FUNDS |
At 1.9.24 £ 94,773 73,772 168,545 |
Net movement in funds £ (14,040) 15,185 1,145 |
At 31.8.25 £ 80,733 88,957 169,690 |
|---|---|---|---|
continued...
Page 7
GRESFORD GOVERNORS' CLUBS AND PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025
8. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 462,743 Restricted funds Building 23,468 TOTAL FUNDS 486,211 Comparatives for movement in funds At 1.9.23 £ Unrestricted funds General fund 62,041 Restricted funds Building 45,844 TOTAL FUNDS 107,885 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 364,721 Restricted funds Building 31,002 Flying Start 5,444 36,446 TOTAL FUNDS 401,167 |
Resources Movement expended in funds £ £ (476,783) (14,040) (8,283) 15,185 (485,066) 1,145 Net movement At in funds 31.8.24 £ £ 32,732 94,773 27,928 73,772 60,660 168,545 Resources Movement expended in funds £ £ (331,989) 32,732 (3,074) 27,928 (5,444) - (8,518) 27,928 (340,507) 60,660 |
|---|---|
continued...
Page 8
GRESFORD GOVERNORS' CLUBS AND PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2025
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Building TOTAL FUNDS |
At 1.9.23 £ 62,041 45,844 107,885 |
Net movement in funds £ 18,692 43,113 61,805 |
At 31.8.25 £ 80,733 88,957 169,690 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Building Flying Start TOTAL FUNDS |
Incoming resources £ 827,464 54,470 5,444 59,914 887,378 |
Resources Movemen expended in funds £ £ (808,772) 18,692 (11,357) 43,113 (5,444) - (16,801) 43,113 (825,573) 61,805 |
|---|---|---|
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st August 2025.
Page 9