## **Freda’s Community Playgroup and Pre-School CIO Annual Trustee Report 2024-25 Academic Year** 

Freda’s is a community nursery which provides Government funded and non-funded childcare. We currently have 72 children on roll, 2 have additional support and receive inclusion funding and 2 have educational health care plans. Our provision is for children aged 6 months to 5 years, and we have three specific rooms: a baby room for 6 months to 18 months, a toddler room for 18 months to 3 years and a pre-school room for aged 3 years and above. 

Over the start of the 2024-25 academic year, we have increased our staffing from 15 to 18. This is due to several factors including the amount of Government funded hours that children are entitled to, some staff seeking fewer hours, increased parental use of our earlier start times and later closing and an increased demand for places throughout the nursery. We will seek to employ another full-time staff member over the summer and an apprentice ready for a September 2026 start date when Freda’s will increase the number on roll to 80. This will coincide with our move into a purpose-built nursery which will be a short distance from our current residence. Increased staffing has allowed for a ‘floating’ staff member who has been able to help as an extra person in rooms, organise exciting activities for the children and to go on more trips and excursions. It has also allowed for Gemma, our manager, administration and management time. 

Our profits this year have come from (full financial details are attached as part of our Charity Commission annual submission): 

- Fees and funded hours. 

- Fundraising events such as Langcliffe teas, raffles, Easter Bingo, Freda’s Fun Day, stalls at local fates, sponsored staff walks and sponsored pumpkin hunts. 

- Grant money and support from the local community, The Rotary and Women’s Institute. 

We continue to transfer a significant % of annual profits into the building fund account. This will be spent on building a new, fit for purpose nursery which Freda’s will move into during the Autumn term 2026. The current building is not now large enough to support the increased demand for places. We have a signed lease agreement with NYC for the land directly behind the local swimming pool and works are due to begin.  The new nursery will allow for a free-flow building and cater for increased numbers of children. As usual, we continue to spend on providing new resources for the nursery including outdoor toys, equipment and gardening resources, enhancing our baby room to create more places for younger children. The Rotary kindly bought new wooden play equipment and a slide for the children which they are thoroughly enjoying. 

Freda’s nursery manager, Gemma, is very organised and up to date with changing rules and regulations. She has a very good relationship with her employees and is supportive. This year she has continued to implement a well-executed training programme to make sure all staff are fully equipped to be confident and competent with current issues such as allergies, hygiene and first aid. She has moved staff into different age ranges so that they all have the expertise to enhance provision experiences in all age ranges. Gemma has introduced the Healthy Eating policy where children are having a starter and main or healthy pudding instead of sugar-rich foods which she has said has made 



a huge improvement to the children. She has also implemented teeth brushing at Nursery. All staff were trained on brushing a child’s teeth and now each child will do so during their Nursery daytime. Gemma has a very good rapport with all parents and fully understands the need to be flexible, this in turn has given the nursery a reputation of being nurturing and reliable and is the main reason why we have 72 children currently on roll with more to follow. 

Rebecca Mercer (Chair) 1[st] May 2026 



Independent Examinerfs Report to the Trustees
Freda's Community Playgroup and Pre￿Chool.
I report on the accounts of Freda's Community Playgroup and Pre~School for the year ended 31 August 2025.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an
audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act).
It is our responsibility to:
examine the accounts under section 145 of the 2011 Act;
follow the procedures laid down in the general Directions given by the Charity Commission under section
145(5)(b) of the 2011 Act; and
state whether particular matters have come to our attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the accounts
and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit and consequently no opinion is given as to whether
the accounts present a "true and fair view" and the report is limited to those matters set out in the statement
below.
Independent examinerfs statement
In connection with my examination, no matter has come to my attention:
which gives me reasonable cause to believe that, in any material respect, the requirements:
to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the 2011 Act
have not been met; or
to which. in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Mrs Diane Wellock
Chartered Accountant
Unit 24, Skipton Auction Mart
Gargrave Road
Skipton
North Yorkshire
BD23 1UD

Balance Sheet
Freda's Community Playgroup and Pre-school CIO
As at 31 August 2025
31 AUG 2025
Fixed Assets
Tan
ible Assets
Computer Equipment- cost
Computer Equipment- depreciation
Office Equipment- cost
Office Equipment- depreciation
Play Area - cost (less grant received)
Play Area - depreciation
Total Tangible Assets
1,986.96
(762.66)
1,083.94
(494.30)
827.39
(692.52)
1,948.81
Total Fixed Assets
1,948.81
Current Assets
Cash at bank and in hand
Freda's HSBC Current Account
77,754.05
Freda's HSBC New Build Account
Total Cash at bank and in hand
367,794.44
445,548.49
Accounts Receivable
2,042.10
Total Current Assets
447,590.59
Creditors: amounts fallin
Accounts Payable
Credit Card
due within one
ear
427.48
76.00
Earnings Orders Payable
PAYE Payable
Pensions Payable
Total Creditors: amount5 falling due within one year
140.95
4,596.92
1,337.86
6,579.21
Net Current Assets (Liabilities)
Total Assets less Current Liabilities
441,011.38
442,960.19
Creditors: amounts fallin
NYCC Capital Grant
Total Creditors; amounts falling due after more than one year
due after more than one
ear
92,145.00
92,145.00
Net Assets
350,815.19
Ca
ital and Reserves
Capital Reserves
Current Year Earnings
General Reserves
275,649.44
152,552.20
(77,386.45)
350,815.19
Total Capital and Reserves
Balance Sheet
Freda's Community Playgroup and Pre-school CIO
6 Mar2026
Pagelofl

Profit and Loss
Freda's Community Playgroup and Pre-school CIO
For the year ended 31 August 2025
2025
Turnover
DH WFRU (Milk Claims)
Fees (including lunches)
Fundraising for Equipment
NYCC
1,203.71
134,337.36
934.07
332,769.00
Other Revenue
500.00
Uniform
Total Turnover
469,099.40
Cost of Sales
Milk
1,200.25
Pensions Costs
4,132.40
Salaries (inc. employer's NIC)
Settle College Lunches
Staff Training
Total Cost of Sales
263,612.98
15,108.60
1,408.00
285,462.23
Gross Profit
183,637.17
Administrative Costs
Advertising & Marketing
Audit & Accountancy fees
Bank Fees
165.00
315.00
92.00
Cleaning
Clothing
Consulting
Depreciation
General Expenses
Insurance
1,684.65
439,50
3,870.00
708.40
2,360.27
1,586.45
IT Software & Consumables
1,245.12
Legal Expenses
Other Equipment
Play Equipment
Printing & Stationery
Rent
1.615.00
700.64
2,638.72
1,062.34
5,000.00
Repairs & Maintenance
Snacks
886.04
5,049.28
Subscriptions
Telephone & Internet
TV Licence
778.52
1,664.57
169.50
Total Administrative Costs
32,031.00
Operating Profit
151,606.17
Profit and Loss
Freda's Community Playgroup and Pre-school CIO
5 Mar2026
Page lof2

Profit and Loss
2025
Other Income
Fundralsing for New Build
Fundraislng Products
Interest Received
2,690.90
{200.00)
4,023.13
New Build Expenditure
Total Other Income
{5,568.00)
946.03
Profit on Ordinary Activities Before Taxation
Proflt after Taxation
152,552.20
152,552.20
Profit and Loss
Freda's Community Playgroup and pre-school CIO
5 Mar 2026
Page2of2

Independent Examinerfs Report to the Trustees
Freda's Community Playgroup and Pre￿Chool.
I report on the accounts of Freda's Community Playgroup and Pre~School for the year ended 31 August 2025.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an
audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act).
It is our responsibility to:
examine the accounts under section 145 of the 2011 Act;
follow the procedures laid down in the general Directions given by the Charity Commission under section
145(5)(b) of the 2011 Act; and
state whether particular matters have come to our attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the accounts
and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit and consequently no opinion is given as to whether
the accounts present a "true and fair view" and the report is limited to those matters set out in the statement
below.
Independent examinerfs statement
In connection with my examination, no matter has come to my attention:
which gives me reasonable cause to believe that, in any material respect, the requirements:
to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the 2011 Act
have not been met; or
to which. in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Mrs Diane Wellock
Chartered Accountant
Unit 24, Skipton Auction Mart
Gargrave Road
Skipton
North Yorkshire
BD23 1UD

Balance Sheet
Freda's Community Playgroup and Pre-school CIO
As at 31 August 2025
31 AUG 2025
Fixed Assets
Tan
ible Assets
Computer Equipment- cost
Computer Equipment- depreciation
Office Equipment- cost
Office Equipment- depreciation
Play Area - cost (less grant received)
Play Area - depreciation
Total Tangible Assets
1,986.96
(762.66)
1,083.94
(494.30)
827.39
(692.52)
1,948.81
Total Fixed Assets
1,948.81
Current Assets
Cash at bank and in hand
Freda's HSBC Current Account
77,754.05
Freda's HSBC New Build Account
Total Cash at bank and in hand
367,794.44
445,548.49
Accounts Receivable
2,042.10
Total Current Assets
447,590.59
Creditors: amounts fallin
Accounts Payable
Credit Card
due within one
ear
427.48
76.00
Earnings Orders Payable
PAYE Payable
Pensions Payable
Total Creditors: amount5 falling due within one year
140.95
4,596.92
1,337.86
6,579.21
Net Current Assets (Liabilities)
Total Assets less Current Liabilities
441,011.38
442,960.19
Creditors: amounts fallin
NYCC Capital Grant
Total Creditors; amounts falling due after more than one year
due after more than one
ear
92,145.00
92,145.00
Net Assets
350,815.19
Ca
ital and Reserves
Capital Reserves
Current Year Earnings
General Reserves
275,649.44
152,552.20
(77,386.45)
350,815.19
Total Capital and Reserves
Balance Sheet
Freda's Community Playgroup and Pre-school CIO
6 Mar2026
Pagelofl

Profit and Loss
Freda's Community Playgroup and Pre-school CIO
For the year ended 31 August 2025
2025
Turnover
DH WFRU (Milk Claims)
Fees (including lunches)
Fundraising for Equipment
NYCC
1,203.71
134,337.36
934.07
332,769.00
Other Revenue
500.00
Uniform
Total Turnover
469,099.40
Cost of Sales
Milk
1,200.25
Pensions Costs
4,132.40
Salaries (inc. employer's NIC)
Settle College Lunches
Staff Training
Total Cost of Sales
263,612.98
15,108.60
1,408.00
285,462.23
Gross Profit
183,637.17
Administrative Costs
Advertising & Marketing
Audit & Accountancy fees
Bank Fees
165.00
315.00
92.00
Cleaning
Clothing
Consulting
Depreciation
General Expenses
Insurance
1,684.65
439,50
3,870.00
708.40
2,360.27
1,586.45
IT Software & Consumables
1,245.12
Legal Expenses
Other Equipment
Play Equipment
Printing & Stationery
Rent
1.615.00
700.64
2,638.72
1,062.34
5,000.00
Repairs & Maintenance
Snacks
886.04
5,049.28
Subscriptions
Telephone & Internet
TV Licence
778.52
1,664.57
169.50
Total Administrative Costs
32,031.00
Operating Profit
151,606.17
Profit and Loss
Freda's Community Playgroup and Pre-school CIO
5 Mar2026
Page lof2

Profit and Loss
2025
Other Income
Fundralsing for New Build
Fundraislng Products
Interest Received
2,690.90
{200.00)
4,023.13
New Build Expenditure
Total Other Income
{5,568.00)
946.03
Profit on Ordinary Activities Before Taxation
Proflt after Taxation
152,552.20
152,552.20
Profit and Loss
Freda's Community Playgroup and pre-school CIO
5 Mar 2026
Page2of2