Docusign Envelope ID: BB211103-D92F-88B4-812A-82634172F963 


New Stepping Stones Playgroup CIO 

## Unaudited Financial Statements 

For the year ended 31 August 2025 

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Docusign Envelope ID: BB211103-D92F-88B4-812A-82634172F963 

## Contents 

|Charity Information|3|
|---|---|
|Report of the Trustees|4|
|Independent Examiner’s Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|9|
|Notes to the Accounts|11|



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Docusign Envelope ID: BB211103-D92F-88B4-812A-82634172F963 

## Charity Information 

New Stepping Stones Playgroup CIO For the year ended 31 August 2025 

## **Registered Charity Number:** 1191172 

## **Trustees** 

Alison Chenery - Treasurer - Resigned 16th October 2025 Eleanor Hortop - Trustee - Appointed 27th January 2024 Harriet Allen - Trustee - Appointed 27th January 2024 Karen King - Trustee - Appointed 24 March 2025 

## **Reporting Accountant** 

Integra Global Solutions UK Limited Top Floor, College House 17 King Edwards Road Ruislip Middlesex England HA4 7AE 

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Docusign Envelope ID: BB211103-D92F-88B4-812A-82634172F963 

## Report of the Trustees 

New Stepping Stones Playgroup CIO 

## For the year ended 31 August 2025 

## **TRUSTEES’ RESPONSIBILITIES** 

The trustees present their report and financial statements for the year ended 31 August 2025. 

The trustees are required by The Charities Law to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the end of the financial year and of the profit or loss for that year. In preparing the financial statements, suitable accounting policies have been used and applied consistently, and reasonable and prudent judgements have been made. The trustees are also responsible for maintaining adequate accounting records, for safeguarding the assets of the charity, and detecting fraud and other irregularities. The trustees are satisfied that the playgroup is a going concern. 

## **REGISTERED CHARITABLE OBJECTIVES** 

To provide affordable pre-school care to the local community. 

To provide an environment that enhances the development and education of children through play. 

## **PRINCIPAL ACTIVITIES** 

The principal activity of the charity is that of the provision of pre-school and playgroup education. 

## **CHARITY STRUCTURE** 

The playgroup is run by the Nursery Manager (Iveta Derfinakova) and a staff of 5 Early Years Teachers/Teaching Assistants. It is overseen by the Parent Committee (as per the Trustee Details below). 

The Parent Committee is elected Annually at the AGM (or an EGM if necessary). They are nominated by fellow parents. 

In addition a team of Social Committee Members (also parents) arrange Fundraising and other Social activities for families of the playgroup. 

## **BUSINESS REVIEW AND FUTURE DEVELOPMENTS** 

The state of the charity’s affairs and trading results for the year are as shown by the attached financial statements. The trustees are confident that the charity has sufficient financial resources to enable it to meet any of its debts and continue its day-to-day operations. The trustees expect that the present level of activity will be maintained in the foreseeable future. 

## **RESULTS AND RESERVES** 

The deficit for the year of £17,633 (2024: -£8,770). Carried forward reserves are £40,821 (2024: £23,188). 

## **FIXED ASSETS** 

The charity acquired no fixed assets during the year. The accounting policies have been updated to reflect this. The premises it uses for its activities as a pre-school playgroup are rented. 

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Docusign Envelope ID: BB211103-D92F-88B4-812A-82634172F963 

Report of the Trustees 

The Trustees who served during the year, were as follows: - 

Alison Chenery - Treasurer - Resigned 16th October 2025 Eleanor Hortop - Trustee - Appointed 27th January 2024 Harriet Allen - Trustee - Appointed 27th January 2024 Karen King - Trustee - Appointed 24 March 2025 

Signed on behalf of the trustees: 


**----- Start of picture text -----**<br>
5/29/2026<br>Eleanor Hortop ………………………………………………………………………… Date:.............................................<br>6/3/2026<br>Harriet Allen…….. ………………………………………………………………………… Date:.............................................<br>6/3/2026<br>Karen King  ………………………………………………………………………… Date:.............................................<br>**----- End of picture text -----**<br>


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Docusign Envelope ID: BB211103-D92F-88B4-812A-82634172F963 

## Independent Examiner’s Report 

## New Stepping Stones Playgroup CIO 

## For the year ended 31 August 2025 

I report on the accounts for the year ended 31 August 2025 which are set out on pages 5 to 8. 

## Respective responsibilities of the Trustees and Independent Examiner 

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) and that an independent examination is needed. 

It is my 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 Commissioners section 145(5)(b) of the 2011 Act; and 

- state whether particular matters have come to my attention. 

## Basis of Independent Examiner's Statement 

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 the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts. 

## Independent Examiner's Statement 

In connection with my examination, no matters have come to my attention 

- which give me reasonable cause to believe that in any material respect the requirements -to keep accounting records in accordance with s.130 of the 2011 Act; or 

   - -to prepare accounts which accord with these accounting records 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. 

## INTEGRA GLOBAL SOLUTIONS UK LIMITED 

Top Floor, College House, 17 King Edwards Road, Ruislip, Middlesex, HA4 7AE 

## 6/3/2026 

......................................... 

Date 

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Docusign Envelope ID: BB211103-D92F-88B4-812A-82634172F963 

## Statement of Financial Activities 

## New Stepping Stones Playgroup CIO 

For the year ended 31 August 2025 

## **INCOMING RESOURCES** 

|**INCOMING RESOURCES**||||
|---|---|---|---|
||**Notes**|**Year to**<br>**31st August 2025 (£)**|**Year  to to**<br>**31st August 2024**<br>**(£)**|
|Donations & legacies<br>Charitable activities||4,836|3,675|
|Fundraising Activities||3,853|2,164|
|Fees received (inc Early Education Funding)||213,936|173,399|
|**Total charitable activities**||**217,789**|**175,563**|
|Other incoming resources (bank loyalty reward & interest)||59|68|
|**Total incoming resources**||**222,684**|**179,306**|
|Raisingactivities||||
|Staging Fundraising Events||913|244|
|**Total raising activities**||**913**|**244**|
|Charitable activities||||
|Staff wages|4|138,618|134,962|
|Extra Lessons (music, drama, dance, football)||8,310|3,682|
|Materials, equipment and books||4,992|5,181|
|Rent and rates||22,614|22,308|
|Cleaning and cleaning materials||7,939|7,073|
|Accountancy & bookkeeping||6,002|6,545|
|Postage, printing and stationery||189|289|
|Insurance, subscriptions and inspection fees||2,587|2,117|
|Staff training, courses & HR||1,539|2,788|
|Refreshments||1,871|514|
|Telephone||1,334|1,066|
|Repairs and renewals to premises||388|415|
|Legal and professional fees||2,852|-|
|Advertising and marketing||176|-|
|Sundry||1,503|411|
|**Total administrative expenses**||**203,677**|**187,351**|
|Other costs||||
|Separate Items of Material Expense||-|-|
|Outdoor Area||-|395|
|Other outgoing resources (bank charges)||295|408|
|Depreciation|5|166|166|
|**Total other costs**||**461**|**969**|
|**Total costs expended**||**205,051**|**188,320**|
|**Netprofit(loss)**||**17,633**|**(8,770)**|



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Docusign Envelope ID: BB211103-D92F-88B4-812A-82634172F963 

## **Reconciliation of funds** 

|**Reconciliation of funds**|||
|---|---|---|
||**Year to**<br>**31st August 2025 (£)**|**Year to**<br>**31st August 2024 (£)**|
|Retained Earnings|23,188|31,958|
|Current Year Earnings|17,633|(8,770)|
|**Total reconciliation of funds**|**40,821**|**23,188**|



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Docusign Envelope ID: BB211103-D92F-88B4-812A-82634172F963 

## Balance Sheet 

New Stepping Stones Playgroup CIO As at 31 August 2025 

||**Notes**|**31st August**<br>**2025 (£)**|**31st August**<br>**2024 (£)**|
|---|---|---|---|
|Non-current assets||||
|Fixed assets|5|167|333|
|Total fixed assets||167|333|
|||||
|Current assets||||
|Debtors||7,728|8,932|
|Prepayments||365|1,820|
|Other debtors||3,826|-|
|Cash at bank and in hand||||
|Current Bank Accounts||70,088|49,355|
|Deposits Bank Accounts||3,300|4,850|
|**Total Cash at bank and in hand**||**73,388**|**54,205**|
|**Total current assets**||**85,307**|**64,958**|
|Creditors: amounts fallingdue within oneyear||||
|Trade creditors||-|-|
|Refundable deposits||3,350|600|
|Accruals||480|480|
|Deferred Income||33,196|28,828|
|Other taxes and social security||-|1,165|
|Other creditors||956|4,879|
|**Total creditors: amounts falling due within one year**||**37,982**|**35,952**|
|**Net current assets (liabilities)**||**47,325**|**29,005**|
|**Total assets less current liabilities**||**47,492**|**29,338**|
|Creditors: amounts fallingdue after more than oneyear||||
|Refundable Deposits||6,671|6,150|
|**Total creditors: amounts falling due after more than one year**||**6,671**|**6,150**|
|**Net assets (liabilities)**||**40,821**|**23,188**|
|Total Funds carried forward||||
|Total Funds carried forward||40,821|23,188|
|**Total Total Funds carried forward**||**40,821**|**23,188**|



We confirm that, in accordance with S130 Charities Act 2011, accounting records have been kept which: 

- show and explain all the charity's transactions 

- disclose at any time, with reasonable accuracy, the financial position of the charity at that time, and 

- enable the trustees to ensure that, any statements of accounts are prepared by them under section 132(1) 

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Docusign Envelope ID: BB211103-D92F-88B4-812A-82634172F963 

comply with the requirements of regulations made there under 

Signed on behalf of the Trustees: 


**----- Start of picture text -----**<br>
5/29/2026<br>Eleanor Hortop ………………………………………………………………………… Date:.............................................<br>6/3/2026<br>Harriet Allen…….. ………………………………………………………………………… Date:.............................................<br>6/3/2026<br>Karen King  ………………………………………………………………………… Date:.............................................<br>**----- End of picture text -----**<br>


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Docusign Envelope ID: BB211103-D92F-88B4-812A-82634172F963 

## Notes to the Accounts 

## New Stepping Stones Playgroup CIO As at 31 August 2025 

## **NOTE 1: Basis of Preparation** 

## **1.1 Basis of accounting** 

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts are rounded to the nearest £, the currency used for preparation of the accounts and used by the charity. 

The accounts have been prepared in accordance with: 

- the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 

- and with the Charities Act 2011. 

The charity constitutes a public benefit entity as defined by FRS 102. 

## **1.2 Going concern** 

There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern. 

## **1.3 Fund Accounting** 

The playgroup has only unrestricted funds. Some of these are designated for use for fundraising or for the repayment of refundable deposits as indicated by the use of separate bank accounts. 

## **NOTE 2: Accounting Policies** 

## **2.1 FRS102** 

The accounts are prepared under FRS102. 

## **2.2 Income** 

## Recognition of income 

These are included in the Statement of Financial Activities (SoFA) when: 

- the charity becomes entitled to the resources; 

- it is more likely than not that the trustees will receive the resources; and 

- the monetary value can be measured with sufficient 

reliability. 

## **Offsetting** 

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. 

## **Grants and donations** 

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). 

## **Government grants** 

The charity has received government grants in the reporting year.. 

## **2.3 Expenditure and Liabilities** 

## **Liability recognition** 

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. 

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Docusign Envelope ID: BB211103-D92F-88B4-812A-82634172F963 

Notes to the Accounts 

## **Deferred income** 

There are no material items of deferred income included in the accounts. 

## **2.4 Assets** 

## **Fixed assets** 

Fixed assets are recorded at cost and depreciated on a straight line basis over their useful life. The table below summarises the depreciation policies. 

|the depreciation policies.||
|---|---|
|**Fixed asset category**|**Useful life**|
|Computer equipment|3 years|



## **Debtors** 

Debtors are measured on initial recognition at settlement amount. Subsequently, they are measured at the cash expected to be received. 

## **Note 3: Details of certain items of expenditure** 

||**Year to**<br>**31st August 2025**|**Year to**<br>**31st August 2024**|
|---|---|---|
|**Independent Examiners Fee**|**480**|**360**|



## **Note 4: Staff Costs** 

||**Year to**<br>**31st August 2025**|**Year to**<br>**31st August 2024**|
|---|---|---|
|Gross Wages & Salaries|128,166|122,783|
|Social Security Costs|7,130|9,356|
|Pensions|3,321|4,085|
|**Staff Costs**|**138,618**|**134,962**|



No employees received employee benefits (excluding employer pension costs) for the reporting year of more than £60,000. The charity operates a defined contribution pension scheme. 

Average Headcount in the year was 6 (2024: 6). 

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Docusign Envelope ID: BB211103-D92F-88B4-812A-82634172F963 

## **Note 5: Fixed assets** 

||**Computer**<br>**equipment**|
|---|---|
|_Cost_||
|As at 1 September 2024|499|
|Additions|-|
|Disposals|-|
|**As at 31 August 2025**|**499**|
|||
|_Depreciation_||
|As at 1 September 2024|166|
|Charge for the year|166|
|Eliminated on disposals|-|
|**As at 31 August 2025**|**332**|
|||
|_Net book value_||
|**As at 31 August 2025**|**167**|
|**As at 31 August 2024**|**333**|



## **Note 6: Transactions with trustees and related parties** 

There were no related party transactions in 2025. In 2024, the charity paid Carla Smith £742.50 for supply cover work over the course of 3 months. 

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