REGISTERED COMPANY NUMBER.. CE019219 IEngland and Wales) REGISTERED CHARITY NUMBER: 1185847 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 FOR CAMROSE AND ROCH PLAYGROUP Bevan Buckland Ltd Chartered Accounlanls Castle Chambers 6 Weslgate Hill Pembroke Pembrokeshire SA714LB CAMROSE AND ROCH PLAYGROUP CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Pagg Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Ststements 7 10 11 Detalled Statement of Financial Actlvltles 12 CAMROSE AND ROCH PLAYGROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026 The trustees are also directors of the charity for the purpose8 of the Companies Act 20L%, present their report with the financial slalements of the charity for the year ended 31 March 2026. The Iruslees have adopted the prowsions of Accounting and Reporting by Charilies.. Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordance w((h the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191. OBJECTIVES AND ACTIVITIES Objectives and alms Our objective is to enhance the development and education of chiklren in Wales, for the public benefrt, by encouraging parents lo understsnd and provide for their needs through high quality childcare provision. We are a charity operated playgroup who aim lo provide high qualty 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 wf(h parenlslcarers. ACHIEVEMENTS AND PERFORMANCE Charitable activities This year has been a busy and successful one for playgroup, w((h some significant changes taking place. Throughout the year. we organised a number of events lo bring children, their families and staff together. Highlights included our Christmas Nalimly, a Christmas paty hosted by FF Dancers, an Easter Stay and PI8W' session, Sports Day, a trip lo the Ocean Lab Aquarium, a visit from Clever Cubs Club for a pirate storytelling session, ané a bouncy castle to celebrate the end of teml We also held a range of fundraising events which were very well supported by families and the tocal comrnunty. These included a car treasure hunt, raffles, and a particularly successful Christmas Fayre. The Fayre featured a variety of stalls. festive refreshments, dance enlertainmenl, and S8nt8's Grotto. It was a fantastic day enjoyecl by all and raised vitsl funds for the playgroup. We have also been vèry fortunate lo receive generous donalions over the past year from Camrose Wintage Working Day, Camrose Chapel, and from one of our parenls. These contributions enabled us lo buy materials which were used to build a new mud kitchen and wooden castle for the wcx)ds. La51 October, we introduced an important change lo our prowsion by extending our ¢Jpening hours to include an earlier drop-off time and the option for full-day sessions. Whilst we began oplimislically with good tak￿up from existing families, it has not attracted new families as we had hoped. and current numbers are lower as several children have moved on to school. This year both Alice and Jenny successfully Completed their Level 3 NVQ qualifications in Childcare, Learning. Development and Play. We were also delighted to welcome Tenille to the team, and she has now begun her own Level 3 qualification. Claire is currently working towards her Level 5 qualification in leadership and management. At the end of the summer term, we said 8 fond farewell lo Sheila, who retired after more than 30 years of dedicated seNce to the playgroup. Since September, we have been able to offer FI￿ng Start provision. which entitles eligible parents to up to 12.5 hours per week. Ahhough we find ourselves in 8 quieter spell at present, we have ieceived several new enquiriès ¢Jver recent weeks and are hopeful that numbers will continue to grow in the months ahead. As a￿vayS, thanks go to our committee. who continue lo give their lime and energy so generously lo support the playgroup. Their guidance and comm(cment make a huge difference. Finally. thank you to our wonderful staff team for their consistent hard work, care and dedication. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charty is controlled by ils governing document. a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Ad 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number CE019219 (England and Wale51 Registered Charity number 1185847 Page 1 CAMROSE AND ROCH PLAYGROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2026 Registered office Camrose Community Centre Haverfordwest SA62 6A4 Trustees N J Neumann Mrs V A Davies T Hopes I￿Signed 25.4.251 T Davies {appointed 25.4.25) Company Secretary Inde￿ndent Examiner Bevan Buckland Ltd Chartered Accountants Castle Chambers 6 Westgale Hill Pembroke Pembrokeshire SA714L8 Jul 24, 2026 Approved by order of the board of trustees on .. . . . .................................... and s￿ned on its behaw by. N J Neumann- Trustee Page 2 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAMROSE AND ROCH PLAYGROUP Independent 8xaminèrfs report to the trustees of Camrose and Roch Playgroup I'the Company'l I report to the charily Iruslees on my examination of the accounts of the Company for the year ended 31 Maich 2026. Responsibilities and basis of report As the ¢harity's trustees of the Company land also its directors for the purposes of company law) you are responsible for the PTeparalion of the accounts in accordance with the iequiremenls of the Companies Act 20061'lhe 2006 Acl'l. Hawng satisfied myself that the accounts of the Company are not required lo be audrted under Part 16 of the 2006 Act and are eligible for independent examination. I report in respe¢l of my examination of your charty's accounts as carried out under Section 145 of the Charities Act 2011 1.the 2D11 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145151 Ibl of the 2011 Act. Independent examinerfs stal&ment I have completed my examination. I confirni that no mallers have come lo my attention in connection with the examination giving me cause lo believe= accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act,. or the accounts do not accord with thc>se records., or the accounts do not comply wlh the accounting requirements of Section 3￿ 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 accounls have nol been prepared in accordance wf(h the methods and principles of the St*ement of Recommended Practice for accounting and reporting by charrttes (applicable to charities preparing their accounts in accordan￿ with the Finanual Reporting Standard applicable in the UK and Republic of Irdand IFRS 10211. I have no concems and have corne across no other matters in connection wrth the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. Caroline J Wheeler Bevan Bvckland Ltd Chartered Accountants Castle Chambers 6 Westgale Hill Pembroke Pembrokeshire SA714LB Date.. Page 3 CAMROSE AND ROCH PLAYGROUP STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026 2026 Unrestricted fund 2025 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 76.839 54,483 other trading activities Investment income 2,367 227 2,380 251 Total 79,433 57,114 EXPENDITURE ON Charitable actlvltles Charitable activities 66,877 59,125 NET INCOMEIIEXPENDITUREI 12.556 12,0111 RECONCILIATION OF FUNDS Total funds brought forward 43,127 45,411 TOTAL FUNDS CARRIED FORWARD 55.683 43.400 The noles form part of these financial slalemenls Page 4 CAMROSE AND ROCH PLAYGROUP BALANCE SHEET 31 MARCH 2026 2026 Unrestricted fund 2025 Total funds Notes FIXED ASSETS Tangible assets 13,322 15,199 CURRENT ASSETS Debtors Cash 81 bank and in hand 1,947 48,375 970 36,075 50,322 37.045 CREDITORS Amounts falling due within one year 10 {1,4981 11,3041 NET CURRENT ASSETS 48.824 35,741 TOTAL ASSETS LESS CURRENT UABILITIES 62,146 50,940 CREDITORS Amounts falling due after more than one year 11 (6,463) {7.5401 NET ASSETS 55,683 43,400 FUNDS Unrestricted funds 55,683 43.400 TOTAL FUNDS 55,683 43,400 The charitable company is enli(led lo exemption from audit under Section 477 of the Companies Act 20[￿ for the year ended 31 March 2026. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for lal ensuring that the ch8rilable company keeps accounting records that comply wilh Sections 386 and 387 of the Cornpanies Act 2006 and Ibl preparing financial slalemenls which give a true and fair vw of the Stale of affairs of the charitable company as al the end of each financial year and of ils surplus or deficit for each f1nancial year in accordance wrth the requirements of Sections 394 and 395 and which othewse comply with the requirements of the Companies Act 2006 relating lo financial statements, so far as applicable to the charitable company. The notes fomi part of these financial statements Page 5 continued. CAMROSE AND ROCH PLAYGROUP BALANCE SHEET- continued 31 MARCH 2026 These financial statements have been prepared in accordance with the provisions applicable to ¢haritable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for iSSLJe on 24, 2026 and were signed on its behalf by.. N J Neumann- TNstee V A Davies- Trustee The notes fomi part of these financial statements Page e CAMROSE AND ROCH PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ACCOUNTING POUCIES Basls of preparing the financial statements The financial statements of the charitable company, which is a publi¢ benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Chari¢ies. 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 IFRS 1021 leffective 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 slalemenls have been prepared under the historical cost convention. Incorne All income is recognised in the Ststement of Financial Activities once the charity has entitlement lo the funds, il is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are ￿cogniSed 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 beneff(s 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 rèlated lo the category. Where costs Cannot be directly attribLrted to particular headings they have t)een alk)caled lo activities on a basis consistent with the use of resources. Tangible fixed as5et$ Depreciation is provided al the following annual rates in order lo write off each asset over r(s estimated useful lrfe. Equipment Playground 20% reducing balance 10% on cost Taxation The charty is exempl from corporation 18x on its charf(able adMlie$. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives al the discretion of the trustees. Restricted funds can only be used for particular restricted purposes wthin the objects of the charrty. Restrictions arise when specified by the donoT or when funds are raised for part￿ular restricted purposes. Further explanation of the nature and purposo of each fund is included in the notes to the financial ststements. Pension costs and other post-retirement benefits The charitable company operates a defined conlribution pension scheme. Conlribulions payable lo the charitable company's pension scheme are charged to the Slalemgnt of Financial Activities in the period lo which they relate. Grant incomg Revenue gr8nts are recognised at the dale they are received. Capital gr8nts are released over the eslimaled useful life of the asset that they relates lo. Page 7 continued... CAMROSE AND ROCH PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026 OTHER TRADING ACTIVITIES 2026 2025 Fundraising events 2,367 2.380 INVESTMENT INCOME 2026 2025 Deposit acwunt interest 227 251 NET INCOMEIIEXPENDITURE} Nel incomellexpendilurel is stated after chargingllcredilingl.. 2026 2025 Depreciation- owned assets 2,719 2.881 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefrts for the year ended 31 March 2026 nor for the year ended 31 March 2025. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025. STAFF COSTS The average monlhly number of employees during the yearwas as follows.. 2026 2025 Full and part timo employees No employees received emoluments in exce88 of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 54,483 Other trading activities Investment income 2,380 251 Total 57,114 EXPENDITURE ON Charitable activities Charrtable aclivrties 59,125 Page 8 conlinuad... CAMROSE AND ROCH PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2026 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted fund NET INCOMEIIEXPENDITUREI {2,0111 RECONCILIATION OF FUNDS Total funds brought fotward 45.411 TOTAL FUNt)S CARRIED FORWARD 43,400 TANGIBLE FIXED ASSETS Equipment Playground Totals COST At 1 April 2025 Additions 13,633 842 12.240 25.873 At 31 March 2026 14,475 12,240 26,715 DEPRECtATION Al 1 April 2025 Charge for year 7,002 1,495 3,672 1,224 10,674 2,719 At 31 March 2026 8.497 4,896 13,393 NET BOOK VALUE Al 31 March 2026 5,978 13,322 Al 31 March 2025 6.631 8.568 15,199 DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2026 2025 Trade debtors 1,947 970 Pag& 9 continued... CAMROSE AND ROCH PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2026 2026 Social security and other taxes Other creditors Accrued expenses 718 166 420 232 420 1,498 1,304 11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2Q26 2025 Deferred grants 6,463 MOVEMENT IN FUNDS Net movement in funds Al 31.3.26 At 1.4.25 Unrestrtcted funds General fund 43,127 12,556 55,683 TOTAL FUNDS 43,127 12,556 55.683 Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General funé 79.433 186.8771 12,556 TOTAL FUNDS 79.433 166,8771 12,556 Comparatives for movement In funds Nel movement in funds At 31.3.25 Al 1.4.24 Unrestricted funds General fund 45.411 12,0111 43,400 TOTAL FUNDS 45,411 12.0111 43.400 Page10 continued... CAMROSE AND ROCH PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2026 12. MOVEMENT IN FUNDS- contlnued Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 57,114 159,1251 {2,0111 TOTAL FUNDS 57,114 159,1251 {2.0111 A current year 12 months and prior year 12 months combined posrtion is as follows.. Net movement in funds Al 31.3.26 At 1.4.24 Unrestricted funds General fund 45,411 10.545 55,S56 TOTAL FUNDS 45,411 10,545 55,956 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as lollows". Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 136,547 1126,002} 1a,545 TOTAL FUNDS 136,547 1126,002) 10,545 13. RELATED PARTY DISCLOSURES During the period a ¢hild of a trustee attended the playgroup. all fees are paid al full rate. Page 11 CAMROSE AND ROCH PLAYGROUP DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026 2026 2025 INCOME AND ENDOWMENTS Donations and legacies Donations Grants Fees 3,150 34,701 38,988 1,300 27,925 25,258 76,839 54.483 Other tradlng actlvltles Fundraising events 2,367 2,380 Investment Income Deposit account inle¥esl 227 251 Total incoming resourcès 79.433 57,114 EXPENDITURE Charltable activitie5 Wages Pensions Insurance Office and administration expenses Activities Repairs. maintenance and minor equipment Cleaning Travel and subislance Slalf training Website expenses 55.983 1.879 561 363 1,481 217 533 694 408 194 48,725 1,223 675 289 1,403 837 460 597 24 524 62,313 54,757 Support costs Management Donations Equipment depreciation Playground depreciation Release of capital grant 1,010 1,495 1,224 {1,0771 1,000 1,657 1,224 11.0771 2,652 2,804 Support costs Accountancy fees Professional fees Payroll fees 504 418 990 438 942 1,912 Total resources expended 66,877 59,125 Net Incomellexpenditurel 12,556 12,0111 This page dcts not fom part of the stslulory financial statements Page 12