**REGISTERED CHARITY NUMBER: 1190798**
## **WIRKSWORTH PRE-SCHOOL PLAYGROUP**
**REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
**WIRKSWORTH PRE-SCHOOL PLAYGROUP**
## **REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **CONTENTS**
|Legal and administrative details|1|
|---|---|
|Report of the trustees|2 - 4|
|Independent Examiners Report|5|
|Statement of financial activities|6|
|Statement of financial position|7|
|Notes to the financial statements|8 - 10|
**WIRKSWORTH PRE-SCHOOL PLAYGROUP**
**LEGAL AND ADMINISTRATIVE DETAILS**
## **Principal address**
## **Trustees**
## **Bankers**
## **Independent Examiner**
Cemetery Lane Wirksworth Derbyshire DE44FZ Mrs P P Oulton Dr R J Coles Mr M J Burns Mrs S Johnston Mrs H Robinson
The Cooperative Bank Business Customer Services P O Box 250 Skelmersdale WN8 6WT
Stopfords (Mansfield) Limited Synergy House 7 Acorn Business Park Commercial Gate Mansfield Nottinghamshire NG18 1EX
1
**WIRKSWORTH PRE-SCHOOL PLAYGROUP**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025**
The trustees present their report with the financial statements of the charity for the year to 31 August 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**
The aims of the Pre-school, in line with the Early Years Alliance model constitution, are to enhance the development and education of children primarily under statutory school age by encouraging parents and carers to understand and provide for the needs of their children through community groups and by:
(a) offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;
(b) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;
(c) instigating and adhering to and furthering the aims and objectives of the Pre-school Learning Alliance (now Early Years Alliance)
## **Public benefit**
Wirksworth Pre-School Playgroup provides quality care and education for children under statutory school age.
Each year the cost of Pre-school sessions is reviewed by the Pre-school Manager and Committee to ensure that the sessions are affordable for a wide range of family/carer budgets. As our Pre-school is registered with Derbyshire County Council as a key childcare provider for the area, parents and carers are also able to make use of government funded hours.
Wirksworth Pre-School Playgroup is a valued, community-focused organisation where the staff work hard to ensure children of all backgrounds are welcomed and given the opportunity to thrive in a caring and nurturing environment.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The 2024/25 year has been one of progress and improvement for Wirksworth Pre-School Playgroup.
A major achievement this year was the successful replacement of the ageing oil boiler, providing a reliable and efficient heating system for the building. This upgrade has improved comfort for children and staff while ensuring the Pre-School remains operationally resilient through the winter months.
Community engagement has continued to be a strength. The Pre-School once again ran the Wizarding Day car park, which was well supported and raised valuable funds to help with ongoing running costs. The event also provided a great opportunity to promote the Pre-School within the local community and reinforce its reputation as a welcoming and supportive environment.
Staffing has remained stable, ensuring continuity of care and consistent provision for children. Training and development have been prioritised to support staff progression and maintain high standards of care and education.
Rising staffing and operational costs continue to present challenges, but careful financial management and continued community support have helped maintain a stable financial position.
2
**WIRKSWORTH PRE-SCHOOL PLAYGROUP**
## **REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025**
## **FINANCIAL REVIEW**
The financial results of the Pre-School Playgroup can be found on pages 5 and 6 of the financial statements.
## **Reserves policy**
It is the policy of Wirksworth Pre-School Playgroup to retain a minimum of 3 months fixed cost as reserves. At current cost levels this is calculated to be in the region of £20,000. Therefore, cash reserves are maintained at a minimum of £20,000 in a separate business reserve account to ensure the Pre-school has the capacity to honour contracts and other cost commitments in the event of any interruption or delay to income.
## **FUTURE PLANS**
The 2025/26 year will focus on maintaining a safe, sustainable, and welcoming environment for children, families, and staff.
Key priorities include:
Building safety and maintenance: Implement recommendations from the recent asbestos management survey, ensuring continued compliance and safety within the building.
Heating system efficiency: Following the replacement of the oil boiler, explore energy efficiency options and possible grants to
help reduce running costs and future environmental impact.
Staff development: Continue to train and support current staff to strengthen the team, maintain flexibility, and ensure ongoing compliance with Ofsted and Early Years Foundation Stage standards.
Community engagement: Build on the success of the Wizarding Day car park by introducing new family-friendly fundraising opportunities to raise awareness and generate additional income.
Governance: Continue efforts to recruit new trustees to support the running of the Pre-School and maintain strong governance.
By focusing on these priorities, Wirksworth Pre-School Playgroup aims to maintain its ‘Good’ Ofsted rating, strengthen community ties, and ensure financial and operational sustainability for the years ahead.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Organisational structure**
Wirksworth Pre-School Playgroup follows a model constitution provided by the Early Years Alliance. As per this governing document, the Pre-school has a Committee who meet regularly throughout the year and also hold an AGM at which new Committee members (Trustees) are elected. Parents and carers of children at Pre-school are invited to attend the AGM and asked to consider if they would like to join Pre-School as a Committee member. If additional skills are required, Pre-school also advertises more widely and welcomes interest from across the community.
3
**WIRKSWORTH PRE-SCHOOL PLAYGROUP**
## **REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT (CONTINUED)**
## **Trustees of the charity**
The trustees of the charity who have served during the year and since the year end were as follows:
Mrs P P Oulton (Appointed 6 January 2025) Dr R J Coles Mr M J Burns Mrs S Johnston Mrs H Robinson Mrs H Elliff (Resigned 6 January 2025) Mrs J B M Booth (Resigned 19 December 2024)
Approved by the board and signed on its behalf by:
Mr M J Burns - Trustee
Date:
4
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WIRKSWORTH PRE-SCHOOL PLAYGROUP**
## **Independent examiner's report to the trustees of Wirksworth Pre-School Playgroup**
I report to the charity trustees on my examination of the accounts of Wirksworth Pre-School Playgroup (the Trust) for the year to 31 August 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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 Trust 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 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.
Mr Phillip Nicholson Stopfords (Mansfield) Limited Synergy House 7 Acorn Business Park Commercial Gate Mansfield Nottinghamshire NG18 1EX
Date:
5
**WIRKSWORTH PRE-SCHOOL PLAYGROUP**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
**2**
Investment income
**3**
**Total**
**EXPENDITURE ON Charitable activities**
Childcare
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
**Other recognised gains/(losses)**
Revaluation of fixed assets
**Net movements in funds**
**Balances brought forward at 1 September 2024**
**Balances carried forward at 31 August 2025**|**Unrestricted**
**fund**
**Restricted**
**funds**
**Total funds**
**Total funds**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
119,792
276
120,068
98,349
1,515
1,515
1,021
339
-
339
134
121,646
276
121,921
99,505
120,576
225
120,801
101,432
1,070
51
1,121
(1,927)
74,158
1,070
51
1,121
72,231
172,315
127
172,442
100,211
173,385
178
173,563
172,442|
|---|---|
The notes form part of these financial statements
6
**WIRKSWORTH PRE-SCHOOL PLAYGROUP**
## **STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025**
|**Notes**
**FIXED ASSETS**
Tangible assets
**6**
**CURRENT ASSETS**
Debtors
**7**
Cash at bank and in hand
**8**
**CREDITORS**
Amounts falling due within one year
**9**
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**FUNDS**
Unrestricted funds
**10**
Restricted funds
**10**
**TOTAL FUNDS**|**Total funds**
**2025**
**£**
110,191
-
65,205
65,205
1,833
63,372
173,563
173,385
178
173,563|**Total funds**
**2024**
**£**
110,000
76
64,225
64,301
1,859
62,442
172,442
172,315
127
172,442|
|---|---|---|
The financial statements were approved by the Board of Trustees and signed on its behalf by:
Mrs H Robinson - Trustee
Mr M J Burns - Trustee
Date:
The notes form part of these financial statements
7
**WIRKSWORTH PRE-SCHOOL PLAYGROUP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, 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 Charities Act 2011. 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.
## **Taxation**
The charity is exempt from 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.
## **2. OTHER TRADING ACTIVITIES**
|Bags 2 School
Fundraising
**3. INVESTMENT INCOME**
Deposit account interest|**2025**
**£**
9
1,506
1,515
**2025**
**£**
339
339|**2024**
**£**
108
913
1,021
**2024**
**£**
134
134|
|---|---|---|
8
**WIRKSWORTH PRE-SCHOOL PLAYGROUP**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025**
|**4. TRUSTEES' REMUNERATION AND BENEFITS**
Trustees' salaries
**Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2025.
**5. STAFF COSTS**
The average monthly number of employees during the period was:
No employees received emoluments in excess of £60,000.
**6. TANGIBLE FIXED ASSETS**
**Cost**
At 1 September 2024
Additions
Eliminated on disposal
At 31 August 2025
**Depreciation**
At 1 September 2024
Charge for the year
Eliminated on disposal
At 31 August 2025
**Net book value**
At 31 August 2025
At 31 August 2024
**7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
Prepayments
**8. CASH AT BANK AND IN HAND**
Current account
Reserve account
Cash|**2025**
**2024**
**£**
**£**
-
-
-
-
**2025**
**2024**
9
10
**Freehold**
**Office**
**Total**
**Property Equipment**
**£**
**£**
**£**
110,000
110,000
255
255
-
-
-
110,000
255
110,255
-
-
-
64
64
-
-
-
-
64
64
110,000
191
110,191
110,000
-
110,000
**2025**
**2024**
**£**
**£**
-
-
-
76
-
-
-
76
**2025**
**2024**
**£**
**£**
30,855
31,444
34,350
32,781
-
-
65,205
64,225|
|---|---|
9
**WIRKSWORTH PRE-SCHOOL PLAYGROUP**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025**
## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Other creditors|**2025**
**£**
-
1,833
1,833|**2024**
**£**
-
1,859
1,859|
|---|---|---|
## **10. ANALYSIS OF CHARITY FUNDS**
|**Unrestricted funds**
General funds
Revaluation reserve
Designated fund - heating system replacement
**Restricted funds**
WRFU - Milk
Fundraising|**Transfers**
**2024**
**Income**
**Expenditure Revaluation**
**2025**
**£**
**£**
**£**
**£**
**£**
96,282
121,646
(120,576)
1,875
99,227
74,158
-
74,158
1,875
(1,875)
-
172,315
121,646
120,576
-
-
173,385
104
276
(225)
-
155
23
-
23
127
276
225
-
-
178
172,442
121,921
120,801
-
-
173,563|
|---|---|
## **11. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Restricted Funds
Unrestricted Funds
**Total funds at 31 August 2025**|**Tangible**
**Fixed Assets**
**Net Current**
**Assets**
**Total**
**£**
**£**
**£**
178
178
110,191
63,194
173,386
110,191
63,372
173,563|
|---|---|
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for the period ended 31 August 2025.
10
## **WIRKSWORTH PRE-SCHOOL PLAYGROUP**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Derbyshire County Council
Fees and subscriptions
Welfare fund reimbursement
Donations
**Other trading activities**
Bags 2 School
Easy fundraising
Other fundraising
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Trustees' salaries
Staff costs
Water
Light and heat
Insurance
Telephone
Postage and stationery
Repairs and maintenance
Cleaning and sundry expenses
Staff training
DBS checks
Ofsted and Pre-School Alliance
Refreshments and consumables
Equipment
Milk
Fundraising expenses
Depreciation
**Support costs**
**Finance**
Bank charges
Interest paid
**Governance costs**
Professional fees
**Total resources expended**
**Net expenditure**|**2025**
**£**
108,129
10,152
276
1,511
120,068
9
1,506
1,515
339
121,921
-
96,600
542
2,421
1,491
800
334
11,906
496
200
263
35
1,219
896
225
614
64
118,107
2,694
120,801
1,121|**2024**
**£**
77,327
19,221
231
1,571
98,349
108
913
1,021
134
99,505
-
90,008
1,078
1,345
1,573
682
229
794
633
481
256
514
1,223
286
209
306
99,616
13
128
1,675
101,432
(1,927)|
|---|---|---|
This page does not form part of the statutory financial statements
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