2025-08-31-accounts - Saundersfoot Playgroup And Daycare

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Saundersfoot Playgroup and Daycare

Charity number 1181167

Annual Report and Financial Statements

for the year ended 31 August 2025

Saundersfoot Playgroup and Daycare

Annual Report and Financial Statements for the year ended 31 August 2025

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 11

Saundersfoot Playgroup and Daycare

Trustees' report for the year ended 31 August 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Marion Paturel Chair Nicholas Allen Laura Davies Treasurer Rebecca Baber

Appointed 4 January 2025 Resigned 1 June 2025

Charity number

1181167

Registered in England and Wales

Registered and principal address

Bankers

Saundersfoot Junior School HSBC UK Frances Lane Tudor Square Saundersfoot Tenby Pembrokeshire Pembrokeshire SA69 9HB SA70 7AG

Independent examiner

Alan Dodd FCCA 104 Llansteffan Road Johnstown Carmarthen SA31 3NN

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) formed on 14 December 2018.

The CIO is a member of the Wales Pre-School Providers Association (Wales PPA), which is a membership organisation that promotes and supports bilingual pre-school care, education and learning through play across Wales.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM for two year terms, following which they are eligible for re-election. At least two thirds of the charity trustees shall normally be 'family members at the time of their election (i.e. parents or guardians of a child who attends any group run by the charity).

Objectives and activities

The charity's objects

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.

Saundersfoot Playgroup and Daycare

Trustees' report (continued) for the year ended 31 August 2025

Objectives and activities (continued)

The charity's main activities

Saundersfoot Playschool provides childcare for children aged 2-4 years old in the form of full-day or half-day sessions. The setting also provides a 'wraparound' service for children of the local primary school attending halfday nursery.

Public benefit statement

In setting our objectives and planning our activities the Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular relating to the advancement of pre-school education. The trustees are careful to ensure that all decisions which may also lead to personal benefits, e.g. because trustees' children are beneficiaries, are no more than incidental and a necessary by-product of such decisions.

Achievements and performance

This last year has been steady, with the Afterschool Club (ASC) and Flying start now more established.

We sourced some funding to purchase much needed equipment for the ASC and are now even looking for a larger space to increase the capacity of the ASC in response to demand.

We have worked with the community having trips to the shops, the beach and library, we have held our annual sports day, Christmas show, and sponsored toddle which we invite parents, grandparents, friends and family to attend and build relationships. We also have held several parents’ evenings to work with parents to support their child’s development.

The parents have commented that their children have gained confidence and love coming to the setting, one parent commented ‘This playgroup offers a great service with innovative ideas, the children and staff always seem happy in their environment. The setting is stimulating and thinks of health as well as education/learning.’

Saundersfoot Playgroup and Daycare has been helping develop the wellbeing of the children in their setting by encouraging independence, healthy eating, going out to the woods and promoting self-esteem. We continue with the PATHS programme and have now established bucket time which is proving to aid the children’s concentration and listening skills which are a very important part of communication, socialisation and wellbeing.

We have successfully applied to be one of the charities supported by the Co-op Community Fund and will use the money donated to improve the outdoor space by adding planters and outdoor seating with shading. Children are encouraged outside no matter the weather to help build resilience, they are encouraged to put on their own coats and shoes and help friends if needed, forging independence, care and friendships. When the weather has been nice, we have managed trips to the beach to explore, go on treasure hunts, and other adventures.

We now have a retired fluent Welsh teacher who helps once to twice a week, this is really helping the children's’ Welsh and also increasing the team members’ Welsh too.

We have successfully applied for grants from Pembrokeshire County Council to support running costs. We also held a number of successful fundraising events with support from local businesses and parents.

Two long-standing trustees are intending to stand down and there is a need to find replacements.

Saundersfoot Playgroup and Daycare

Trustees' report (continued) for the year ended 31 August 2025

Financial review

The net surplus for the year was £7,018, including a net surplus of £3,903 on unrestricted funds and a net surplus of £3,115 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £2,138.

The charity is aiming to achieve a position where it has three months' operating expenditure in general unrestricted reserves. However at the year end these reserves stood at a continuing low level, and we will continue to explore additional grant opportunities to assist with general running costs.

Signed: Laura Davies (trustee)

Date: 21 June 2026

Saundersfoot Playgroup and Daycare

Independent examiner's report to the trustees of Saundersfoot Playgroup

and Daycare

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 August 2025, which are set out on pages 6 to 11.

Responsibilities and basis of report

As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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:

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act;
2 the accounts do not accord with those records; or
3 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.

Signed: A. Dodd, FCCA

Date: 21 June 2026

A Dodd, FCCA

104 Llansteffan Road Johnstown Carmarthen SA31 3NN

Saundersfoot Playgroup and Daycare

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 August 2025

Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 1,718 Childcare fees 70,596 Fundraising 1,067 Bank interest 78 Total income 73,459 Expenditure on: Wages costs, incl. NI & pension (3) 65,241 Rent and room hire - Insurance, subscriptions & DBS 779 Telephone & sundry costs 214 Playgroup resources 1,140 Payroll fees 756 Subcontractors 633 Bad debts - Bank charges 60 Staff training and uniforms 189 Loan interest 21 Software costs 523 Total expenditure 69,556 Net income / (expenditure) 3,903 Fund balances brought forward (2,163) Fund balances carried forward (4) 1,740	2025 Restricted funds £ 6,115 - - - 6,115 3,000 - - - - - - - - - - - 3,000 3,115 1,772 4,887	2025 Total funds £ 7,833 70,596 1,067 78 79,574 68,241 - 779 214 1,140 756 633 - 60 189 21 523 72,556 7,018 (391) 6,627	2024 Total funds £ 3,173 67,739 896 36 71,844 62,885 2,400 725 198 807 585 3,132 1,089 60 255 28 441 72,605 (761) 370 (391)

All incoming resources and resources expended derive from continuing activities.

Saundersfoot Playgroup and Daycare

Balance sheet

as at 31 August 2025 2025 Unrestricted £ Current assets Debtors and prepayments - Cash at bank and in hand (5) 2,948 Total current assets 2,948 Current liabilities: amounts falling due within one year Creditors and accruals (6) 810 Total current liabilities 810 Net current assets / (liabilities) 2,138 Total assets less current liabilities 2,138 Creditors: amounts falling due after one year (7) 398 Net assets 1,740 Funds Unrestricted funds 1,740 Restricted funds - Total funds 1,740	2025 Restricted £ - 4,887 4,887 - - 4,887 4,887 - 4,887 - 4,887 4,887	2025 Total £ - 7,835 7,835 810 810 7,025 7,025 398 6,627 1,740 4,887 6,627	2024 Total £ - 3,223 3,223 3,053 3,053 170 170 561 (391) (2,163) 1,772 (391)

The financial statements were approved by the board of trustees on 21 June 2026

Signed: Laura Davies (Trustee)

Saundersfoot Playgroup and Daycare

Notes to the accounts

for the year ended 31 August 2025

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Saundersfoot Playgroup and Daycare

Notes to the accounts continued

for the year ended 31 August 2025

2 Grants and donations Coop Pembrokeshire County Council Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2025 Unrestricted funds £ - - 1,718 1,718	2025 Restricted funds £ 3,115 3,000 - 6,115	2025 Total funds £ 3,115 3,000 1,718 7,833 2025 £ 67,397 4,053 (4,053) 844 68,241	2024 Total funds £ 1,772 - 1,401 3,173 2024 £ 62,114 2,793 (2,793) 771 62,885

The average number of employees during the year was 7.08 (2024: 6.75). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year Amount of any contributions outstanding at the year end 4 Restricted funds Balance b/f Incoming £ £ Coop Local Community Fund 1,772 3,115 Sustainability grant - 1,000 Children & Communities grant - 2,000 1,772 6,115	Outgoing £ - 1,000 2,000 3,000	2025 £ 844 Transfers £ - - - -	2024 £ 771 153 Balance c/f £ 4,887 - - 4,887

Fund name

Purpose of restriction

Coop Local Community Fund To create a garden in our tarmac yard to provide shade and a chance for children to learn to grow vegetables and flowers by installing planters for trees and raised beds for growing plants.

Sustainability grant Funding towards the development and sustainability of additional childcare places.

Children & Communities grant Contribution towards utility and operational costs.

Saundersfoot Playgroup and Daycare

Notes to the accounts continued

for the year ended 31 August 2025

5 Cash at bank and in hand HSBC Community Account HSBC Deposit Account 6 Creditors and accruals Loans due within one year PAYE Other creditors 7 Creditors: amounts falling due after one year Loans due after one year	2025 £ 2,632 5,203 7,835 2025 £ 171 456 183 810 2025 £ 398 398	2024 £ 513 2,710 3,223 2024 £ 240 2,660 153 3,053 2024 £ 561 561

8 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £23,870 (previous year: £25,324).

Saundersfoot Playgroup and Daycare

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 August 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 1,718 1,401 Childcare fees 70,596 67,739 Fundraising 1,067 896 Bank interest 78 36 Total income 73,459 70,072 Expenditure Wages costs, incl. NI & pension 65,241 62,885 Rent and room hire - 2,400 Insurance, subscriptions & DBS 779 725 Telephone & sundry costs 214 198 Playgroup resources 1,140 807 Payroll fees 756 585 Subcontractors 633 3,132 Bad debts - 1,089 Bank charges 60 60 Staff training and uniforms 189 255 Loan interest 21 28 Software costs 523 441 Total expenditure 69,556 72,605 Net income / (expenditure) 3,903 (2,533) Fund balances brought forward (2,163) 370 Fund balances carried forward 1,740 (2,163)	2025 Restricted funds £ 6,115 - - - 6,115 3,000 - - - - - - - - - - - 3,000 3,115 1,772 4,887	2024 Restricted funds £ 1,772 - - - 1,772 - - - - - - - - - - - - - 1,772 - 1,772	2025 Total funds £ 7,833 70,596 1,067 78 79,574 68,241 - 779 214 1,140 756 633 - 60 189 21 523 72,556 7,018 (391) 6,627	2024 Total funds £ 3,173 67,739 896 36 71,844 62,885 2,400 725 198 807 585 3,132 1,089 60 255 28 441 72,605 (761) 370 (391)