Trelewis Playgroup year ended 31[st] March 2025 ## **Trelewis Playgroup** **Report & Unaudited Financial Statements** ## **31st March 2025** Charity number 1184651 1 Trelewis Playgroup year ended 31[st] March 2025 ## **Contents** For the year ended 31[st] March 2025 |Reference & Administrative Details|Page 3| |---|---| |Report of the Trustees|page 4-5| |Independent Examiner’s Report|Page 6-7| |Statement of Financial Activities|Page 8| |Balance Sheet|Page 9| |Notes to the Financial Statements|Page 10-17| Charity number 1184651 2 Trelewis Playgroup year ended 31[st] March 2025 ## **Reference and Administrative Details** For the year ended 31[st] March 2025 |**Charity**|1184651| |---|---| |**Number**|| |**Registered**|Trelewis Community Centre| |**Office**|Mackintosh Terrace| ||Trelewis| ||Treharris| ||CF46 6DA| |**Trustees**|_The Trustees who served during_| ||_the year and up to the date of this_| ||_report were as follows:_| ||Kay Fryzer| ||Rebecca O’Connor| ||Susan Jenkins| ||Lynda Coombes| ||Charlotte-Anne O’Connor| ||Yvonne Wood| |**Independent**|Davina Hutchinson ACMA| |**Examiner**|Garden Cottage| ||Brynwern Hall| ||Llanfihangel Brynpabuan| ||Builth Wells| ||Powys| ||LD2 3SE| Charity number 1184651 3 Trelewis Playgroup year ended 31[st] March 2025 ## **Report of the Trustees** For the year ended 31[st] March 2025 The Trustees present their annual report together with the Financial Statements of the charity for the year ended 31[st] March 2025. The Reference and Administrative Details above form part of this report. The Financial Statements comply with current statutory requirements, the Constitution and the Statement of Recommended – Practice Accounting and Report by Charities (effective from January 2019). **Recruitment, Appointment of Trustees** Trustees are appointed at the AGM of the charity they serve but the board reserves the right to appoint new trustees at any time if needed. All Trustees must be a member of CIO or a nominated representative of a family or organisation that is a member of CIO at time of their appointment. **Induction of Trustees** Trelewis Playgroup is Governed by its board of Trustees and the Trustees carry the ultimate responsibilities for the conduct of the Playgroup and is responsible for the setting of policies and strategic direction of the organisation. Charity number 1184651 4 Trelewis Playgroup year ended 31[st] March 2025 ## **Related Parties** The charity co-operates and liaises with a large number of other services and organisation, local authorities social services and charities on behalf of our clients. If any of the Trustees sit on another charity board then they may be invited to take part in discussions but not in any ultimate decision making process regarding that charity. ## **Aims and Objectives** To provide a professional service and one with high standards . A place where children are encouraged and supported to learn and develop through play and activities. To provide help and support to parents and guardians in understanding the needs of the children. ## **Achievements** Trelewis Playgroup continues to offer a much needed service in our community. With high numbers of children attending it provides a safe , caring and highly professional environment. **Approved by the Trustees on and signed on their** 07/01/2026 **behalf by:** ## R OConnor Charity number 1184651 5 Trelewis Playgroup year ended 31[st] March 2025 ## **Independent Examiner’s Report to the Trustees of Trelewis Playgroup** For the year ended 31[st] March 2025 I report to the Trustees on my examination of the accounts of Trelewis Playgroup (the CIO) for the year ended 31[st] March 2025. ## **Respective Responsibilities of Trustees and Examiner** As the Trustees of the Charity 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 Charity’s accounts carried out under section 145 of the 2011 Act and 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 Act; or 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 the 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. Charity number 1184651 6 Trelewis Playgroup year ended 31[st] March 2025 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. Date: Davina Hutchinson ACMA Garden Cottage Brynwern Hall Llanfihangel Brynpabuan Builth Wells Powys LD2 3SE Charity number 1184651 7 Trelewis Playgroup year ended 31[st] March 2025 ## **Statement of Financial Activities** For the year ended 31[st] March 2025 ||||**2025**|2024| |---|---|---|---|---| ||Restricted|Unrestricted|**Total**|Total| ||£|£|**£**|£| |**Income from**||||| |Fundraising|-|1,162|**1,162**|781| |Donations and grants2|-|11,180|**11,180**|23,177| |Charitable activities3|-|114,626|**114,626**|104,214| |Other trading activities4|-|17,744|**17,744**|19,041| ||________|________|**________**|________| |**Total income**|-|144,712|**144,712**|147,213| ||________|________|**________**|________| |**Expenditure on**||||| |Raising funds|-|-|**-**|-| |Charitable activities5|-|121,285|**121,285**|167,869| ||________|________|**________**|________| |**Total expenditure**|-|121,285|**121,285**|167,869| ||________|________|**________**|________| |**Net income/(expenditure)**|-|23,427|**23,427**|(20,656)| ||________|________|**________**|________| |Transfers between funds|-|-|**-**|-| ||________|________|**________**|________| |**Net movement in funds6 **|-|23,427|**23,427**|(20,656)| |**Reconciliation of funds**||||| |Total funds brought forward|-|12,313|**12,313**|32,969| ||________|________|**________**|________| |**Total funds carried forward**|-|35,740|**35,740**|12,313| ||========|========|**========**|========| All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 6 to the accounts. Charity number 1184651 8 Trelewis Playgroup year ended 31[st] March 2025 ## **Statement of Assets and Liabilities** For the year ended 31[st] March 2025 |or the year ended 31stMarch 2025||| |---|---|---| ||**2025**|2024| ||**£**|£| |**Fixed Assets**||| |Tangible assets9|**12,039**|15,952| ||**________**|________| |**Current Assets**||| |Debtors|**474**|-| |Cash at bank and in hand|**25,009**|11,238| ||**________**|________| ||**25,483**|11,238| |**Liabilities**||| |Creditors: amounts falling due within 1 year10|**(1,782)**|(14,877)| ||**________**|________| |**Net Current Assets**|**23,701**|(3,639)| ||**________**|________| |**Net Assets11**|**35,740**|12,313| ||**========**|========| |**Funds12**||| |Restricted funds|**-**|-| |_Unrestricted funds:_||| |General funds|**35,740**|12,313| ||**________**|________| |**Total Charity Funds**|**35,740**|12,313| ||**========**|========| Approved by the Trustees on and signed on their behalf by: Charity number 1184651 9 Trelewis Playgroup year ended 31[st] March 2025 ## **Notes to the Financial Statements** For the year ended 31[st] March 2025 ## **1 Accounting Policies** - **a Basis of preparation** - The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable in charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Trelewis Playgroup 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 note. ## **b Going concern basis of accounting** The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider having regard to the current level of unrestricted reserves. There are no materia l uncertainties about the charity’s ability to continue as a goi ng concern. - **c Income** - Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from the government and other grants, whether “capital” grants or “revenue” grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income from commissions, or fees, is recognised when earned and is deferred when received in advance. ## **d Donated services and facilities** - Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable Charity number 1184651 10 Trelewis Playgroup year ended 31[st] March 2025 and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services and facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. - **e** ## **Interest receivable** - Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank. - **f Funds accounting** - Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity. - **g** ## **Expenditure and irrecoverable VAT** - Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. - Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. - **h. Tangible fixed assets** Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows: – Fixtures, fittings and equipment 25% reducing balance – Motor vehicles 25% reducing balance Charity number 1184651 11 Trelewis Playgroup year ended 31[st] March 2025 ## **2 Income from Donations and Grants** |**Income from Donations and Grants**||| |---|---|---| ||**2025 Total**|2024 Total| ||**£**|£| |Donations|**885**|150| |Grants||| |Merthyr Valley Homes|**-**|2,990| |Merthyr CBC|**9,258**|15,000| |MCBC Incentive grants|**-**|1,000| |MCBC Wellbeing grants|**-**|225| |Ffos y Fran|**-**|1,750| |Other grants|**1,037**|2,062| ||**________**|________| |**Total income from donations and grants**|**11,180**|23,177| ||**========**|========| All income from donations and grants was unrestricted in the current and prior year. ## **3 Income from Charitable Activities** ||**Income from Charitable Activities**||| |---|---|---|---| |||**2025 Total**|2024 Total| |||**£**|£| |Flying|Start|**96,685**|70,269| |30 hour offer||**17,941**|33,945| |||**________**|________| |Total income from charitable|||| |activities||**114,626**|104,214| |||**========**|=======| |**.**|**Income from Other Trading Activities**||| |||**2025 Total**|2024 Total| |||**£**|£| |Fees from parents||**17,399**|18,940| |Other||**345**|101| |||**________**|________| |Total income from other|||| |trading activities||**17,744**|19,041| |||**========**|========| ## **4. Income from Other Trading Activities** Charity number 1184651 12 Trelewis Playgroup year ended 31[st] March 2025 ## **5 Total Expenditure on Charitable Activities** ||**Total**|Total| |---|---|---| ||**2025**|2024| ||**£**|£| |Rent|**7,048**|11,600| |Wages costs|**94,274**|115,443| |Pension|**3,368**|1,356| |Payroll fees|**290**|120| |Annual leave unpaid|**-**|6,043| |Administration|**-**|321| |Repairs and renewals|**340**|140| |Accountancy|**400**|592| |Sundries|**1,193**|3,482| |Depreciation|**3,913**|5,317| |Insurance|**558**|887| |Light and heat|**2,556**|1,915| |Motor vehicle|**1,670**|1,509| |Grant expenditure|**5,676**|19,143| ||**________**|________| ||**121,285**|**167,869**| ||**========**|**========**| ## **6 Net Movement in Funds** - this is stated after charging: |||**2025**|2024| |---|---|---|---| |||**£**|£| |Depreciation||**3,913**|5,317| |Accountancy|fees|**400**|592| |||**========**|========| ## – **7 Staff Costs and Numbers** staff costs were as follows: ||**2025**|2024| |---|---|---| ||**£**|£| |Salaries and wages|**94,274**|115,443| |Annual leave unpaid|**-**|6,043| |Pension costs|**3,368**|1,356| ||**________**|________| ||**97,642**|122,842| ||**========**|========| ## No employee earned more than £60,000 during the year. Charity number 1184651 13 Trelewis Playgroup year ended 31[st] March 2025 The key management personnel of the charity comprise the Setting Managers, the RIs and the Trustees. The total employee benefits of the key management personnel were £30,347 (2025 £37,204). ||**2025**|2024| |---|---|---| |Average head count|**8**|8| ||**========**|========| ## **8 Taxation** The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. ## **9 Tangible Fixed Assets** ||Equipment|Motor Vehicle|**Total**| |---|---|---|---| ||£|£|**£**| |**Cost**|||| |At 1stApril 2024|37,708|3,000|**40,708**| |Additions in year|-|-|**-**| |Disposals in year|-|-|**-**| ||________|________|**________**| ||37,708|3,000|**40,708**| ||________|________|**________**| |Depreciation|||| |At 1stApril 2024|23,373|1,373|**24,756**| |Charge for year|3,584|329|**3,913**| |On disposals|-|-|**-**| ||________|________|**________**| |**Net Book Value**|||| |**At 31st March 2025**|**10,751**|**1,288**|**12,039**| ||**========**|**========**|**========**| |At 31stMarch 2024|14,335|1,317|15,952| ||========|========|========| Charity number 1184651 14 Trelewis Playgroup year ended 31[st] March 2025 ## **10 Creditors: amounts due within 1 year** ||**2025**|2024| |---|---|---| ||**£**|£| |PAYE|**583**|1,352| |Pension|**221**|388| |Annual leave unpaid|**-**|6,043| |Trade creditors|**-**|1,894| |Accruals|**400**|400| |Rent|**-**|4,800| ||**________**|________| ||**1,782**|14,877| ||**========**|========| ## **11 Analysis of Net Assets Between Funds** ||Restricted|General|**Total**| |---|---|---|---| |**Current Year**|Funds|Funds|**2025**| ||£|£|**£**| |Tangible fixed assets|-|12,039|**12,039**| |Current assets|-|25,483|**25,483**| |Current liabilities|-|(1,782)|**(1,782)**| ||________|________|**________**| |**Net assets 31 March 2025**|**-**|**35,740**|**35,740**| ||**========**|**========**|**========**| ||_Restricted_|_General_|_Total_| |_Prior Year_|_Funds_|_Funds_|_2024_| ||_£_|_£_|_£_| |_Tangible fixed assets_|_-_|_15,952_|_15,952_| |_Current assets_|_-_|_11,238_|_11,238_| |_Current liabilities_|_-_|_(14,877)_|_(14,877)_| ||__________|__________|__________| |_Net assets 31st March 2024_|_-_|_12,313_|_12,313_| ||_========_|_========_|**========**| Charity number 1184651 15 Trelewis Playgroup year ended 31[st] March 2025 ## **12 Movement in Funds** |**2 Movement in**|**Funds**||||| |---|---|---|---|---|---| |||||Transfers|| |**Current Year**|At 1 April|||between|**At 31 March**| ||2024|Income|Expenditure|funds|**2025**| ||£|£|£|£|**£**| |**Restricted Funds**|||||| ||-|-|-|-|**-**| ||________|________|________|________|**________**| |Total Restricted Funds|-|-|-|-|**-**| ||________|________|________|________|**________**| |**Unrestricted Funds**|||||| |General Funds|12,313|144,712|(121,285)|-|**35,740**| ||________|________|________|________|**________**| |**Total Unrestricted Funds**|12,313|144,712|(121,285)|-|**35,740**| ||________|________|________|________|**________**| |**Total Funds**|12,313|144,712|(121,285)|-|**35,740**| ||========|========|========|========|**========**| |_Prior Year_|||||| |_Restricted funds_|_-_|_-_|_-_|_-_|**_-_**| ||__________|__________|__________|__________|**__________**| |_Total Restricted Funds_|_-_|_-_|_-_|_-_|**_-_**| ||_========_|_========_|_========_|_========_|**_========_**| |_Unrestricted Funds_|||||| |_General Funds_|_32,969_|_147,213_|_(167,869)_|_-_|**_12,313_**| ||__________|__________|__________|__________|**__________**| |_Total Unrestricted Funds_|_32,969_|_147,213_|_(167,869)_|_-_|**_12,313_**| ||__________|__________|__________|__________|**__________**| |_Total Funds_|_32,969_|_147,213_|_(167,869)_|_-_|**_12,313_**| ||_========_|_========_|_========_|_========_|**_========_**| Charity number 1184651 16 Trelewis Playgroup year ended 31[st] March 2025 ## **13 Related Party Transactions** There were no related party transactions in the current or prior period. Charity number 1184651 17