REGISTERED COMPANY NUMBER: CE019219 (England and Wales) REGISTERED CHARITY NUMBER: 1185847
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
CAMROSE AND ROCH PLAYGROUP
Bevan Buckland LLP Chartered Accountants Castle Chambers
6 Westgate Hill Pembroke Pembrokeshire SA71 4LB
CAMROSE AND ROCH PLAYGROUP
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
CAMROSE AND ROCH PLAYGROUP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Our objective is 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. We are a charity operated playgroup who aim to provide high quality day care that enhances the
development, care and education of pre-school children in a safe and stimulating environment, where they learn through play in partnership with parents/carers.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
This year has been a busy and successful one for playgroup, we've made some significant changes and had lots of fun along the way.
Throughout the year, we organised a number of events to bring children, their families and staff together. Highlights included our annual Sports Day, the much-loved Christmas Nativity, a visit to a local farm, a Christmas party in a local dance studio and a "Stay and Play" session that offered families a chance to engage with their child's early learning experience.
We also held a range of fundraising events which were very well supported by families and the local community. These included a car treasure hunt, clothing collection, raffles, and a particularly successful Christmas Fayre. The Fayre featured a variety of stalls, festive refreshments, dance entertainment, and Santa's Grotto - it was a fantastic day enjoyed by all and raised vital funds for the playgroup.
In October, we introduced an important change to our provision by extending our opening hours. This now includes an earlier drop-off time and the option for full-day sessions in addition to our morning provision. This development has been positively received by families and has allowed us to better support the needs of our community.
We are proud to report that two members of our team have successfully completed their Level 3 NVQ qualifications in Childcare, Learning, Development and Play. This achievement reflects our commitment to maintaining high-quality care and education through ongoing professional development.
We would like to take this opportunity to thank our staff and families for their continued dedication and involvement. We look forward to building on this year's successes in the year ahead.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CE019219 (England and Wales)
Registered Charity number
1185847
Registered office
Camrose Community Centre Haverfordwest SA62 6AA
Trustees
N J Neumann Ms T Dushenkivska (resigned 8.2.25) Ms S K Lewis (resigned 3.10.24) Mrs V A Davies (appointed 3.10.24) T Hopes (appointed 8.2.25) (resigned 25.4.25)
Company Secretary
Page 1
CAMROSE AND ROCH PLAYGROUP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Bevan Buckland LLP Chartered Accountants Castle Chambers 6 Westgate Hill Pembroke Pembrokeshire SA71 4LB Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ N J Neumann - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAMROSE AND ROCH PLAYGROUP
Independent examiner's report to the trustees of Camrose and Roch Playgroup ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Caroline J Wheeler
Bevan Buckland LLP Chartered Accountants Castle Chambers 6 Westgate Hill Pembroke Pembrokeshire SA71 4LB
Date: .............................................
Page 3
CAMROSE AND ROCH PLAYGROUP
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 54,483 Other trading activities 2 2,380 Investment income 3 251 Total 57,114 EXPENDITURE ON Charitable activities Charitable activities 59,125 NET INCOME/(EXPENDITURE) (2,011) RECONCILIATION OF FUNDS Total funds brought forward 45,411 TOTAL FUNDS CARRIED FORWARD 43,400 |
2024 Total funds £ 45,005 346 195 45,546 54,583 (9,037) 54,448 45,411 |
|---|---|
The notes form part of these financial statements
Page 4
CAMROSE AND ROCH PLAYGROUP
BALANCE SHEET 31 MARCH 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 15,199 CURRENT ASSETS Debtors 9 970 Cash at bank and in hand 36,075 37,045 CREDITORS Amounts falling due within one year 10 (1,304) NET CURRENT ASSETS 35,741 TOTAL ASSETS LESS CURRENT LIABILITIES 50,940 CREDITORS Amounts falling due after more than one year 11 (7,540) NET ASSETS 43,400 FUNDS 12 Unrestricted funds 43,400 TOTAL FUNDS 43,400 |
2024 Total funds £ 17,099 442 36,970 37,412 (483) 36,929 54,028 (8,617) 45,411 45,411 45,411 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
- The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. N J Neumann - Trustee
............................................. V A Davies - Trustee
The notes form part of these financial statements
Page 5
CAMROSE AND ROCH PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, 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 Companies Act 2006. 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.
Equipment - 20% reducing balance Playground - 10% on cost
Taxation
The charity is exempt from corporation 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.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Grant income
Revenue grants are recognised at the date they are received.
Capital grants are released over the estimated useful life of the asset that they relates to.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events | 2,380 | 346 |
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continued...
CAMROSE AND ROCH PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Deposit account interest | 251 | 195 |
| NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | ||
| Depreciation - owned assets | 2025 £ 2,881 |
2024 £ 3,049 |
4. NET INCOME/(EXPENDITURE)
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
7.
| Full and part time employees No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Investment income Total EXPENDITURE ON Charitable activities Charitable activities NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2025 2024 6 7 Unrestricted fund £ 45,005 346 195 45,546 54,583 (9,037) 54,448 45,411 |
|---|---|
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continued...
CAMROSE AND ROCH PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
| 8. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Equipment | Playground | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1 April 2024 | 12,652 | 12,240 | 24,892 | |
| Additions | 981 | - | 981 | |
| At 31 March 2025 | 13,633 | 12,240 | 25,873 | |
| DEPRECIATION | ||||
| At 1 April 2024 | 5,345 | 2,448 | 7,793 | |
| Charge for year | 1,657 | 1,224 | 2,881 | |
| At 31 March 2025 | 7,002 | 3,672 | 10,674 | |
| NET BOOK VALUE | ||||
| At 31 March 2025 | 6,631 | 8,568 | 15,199 | |
| At 31 March 2024 | 7,307 | 9,792 | 17,099 | |
| 9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| Trade debtors | 2025 £ 970 |
2024 £ 442 |
||
| 10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| Social security and other taxes | 2025 £ 718 |
2024 £ - |
||
| Other creditors | 166 | 63 | ||
| Accrued expenses | 420 | 420 | ||
| 1,304 | 483 | |||
| 11. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN | ONE YEAR | ||
| Deferred grants | 2025 £ 7,540 |
2024 £ 8,617 |
||
| 12. | MOVEMENT IN FUNDS | |||
| Unrestricted funds | At 1.4.24 £ |
Net movement in funds £ |
At 31.3.25 £ |
|
| General fund | 45,411 | (2,011) | 43,400 | |
| TOTAL FUNDS | 45,411 | (2,011) | 43,400 | |
| Net movement in funds, included in the above are as follows: | ||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
|
| General fund | 57,114 | (59,125) | (2,011) | |
| TOTAL FUNDS | 57,114 | (59,125) | (2,011) | |
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continued...
CAMROSE AND ROCH PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.23 | in funds | 31.3.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 54,448 | (9,037) | 45,411 |
| TOTAL FUNDS | 54,448 | (9,037) | 45,411 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
| General fund | 45,546 | (54,583) | (9,037) |
| TOTAL FUNDS | 45,546 | (54,583) | (9,037) |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Unrestricted funds | At 1.4.23 £ |
Net movement in funds £ |
At 31.3.25 £ |
| General fund | 54,448 | (11,048) | 43,400 |
| TOTAL FUNDS | 54,448 | (11,048) | 43,400 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources resources expended £ £ |
Movement in funds £ |
|---|---|---|
| General fund | 102,660 (113,708) |
(11,048) |
| TOTAL FUNDS | 102,660 (113,708) |
(11,048) |
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continued...
CAMROSE AND ROCH PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
13. RELATED PARTY DISCLOSURES
During the period a child of a trustee attended the playgroup, all fees are paid at full rate.
Page 10
CAMROSE AND ROCH PLAYGROUP
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 1,300 | 250 |
| Grants | 27,925 | 24,144 |
| Fees | 25,258 | 20,611 |
| Other trading activities | 54,483 | 45,005 |
| Fundraising events | 2,380 | 346 |
| Investment income | ||
| Deposit account interest | 251 | 195 |
| Total incoming resources | 57,114 | 45,546 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 48,725 | 41,291 |
| Pensions | 1,223 | 638 |
| Insurance | 675 | 385 |
| Office and administration expenses | 289 | 614 |
| Advertising | - | 48 |
| Activities | 1,403 | 1,621 |
| Repairs, maintenance and minor equipment | 837 | 2,552 |
| Cleaning | 460 | 69 |
| Travel and subistance | 597 | 691 |
| Staff training | 24 | 448 |
| Website expenses | 524 | 510 |
| Support costs | 54,757 | 48,867 |
| Management | ||
| Donations | 1,000 | 2,000 |
| Equipment depreciation | 1,657 | 1,825 |
| Playground depreciation | 1,224 | 1,224 |
| Release of capital grant | (1,077) | (1,077) |
| Support costs | 2,804 | 3,972 |
| Accountancy fees | 438 | 420 |
| Professional fees | 184 | 178 |
| Bad debts | - | 211 |
| Payroll fees | 942 | 935 |
| 1,564 | 1,744 | |
| Total resources expended | 59,125 | 54,583 |
| Net expenditure | (2,011) | (9,037) |
This page does not form part of the statutory financial statements
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