2025-08-31-accounts - St Augustine's Under 5's

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Registered Charity Number: 1196327

ST AUGUSTINE'S UNDER 5'S CIO

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR YEAR ENDED 31ST AUGUST 2025

ST AUGUSTINE'S UNDER 5'S CIO

CONTENTS OF THE FINANCIAL STATEMENTS

FOR YEAR ENDED 31ST AUGUST 2025

	Page
Reference and Administrative details	1
Report of the Trustees	2 - 4
Report of the Independent Examiners	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8 - 13

ST AUGUSTINE'S UNDER 5'S CIO

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees Mary Briggs (Chair) Claire Haley Katie Suzan Lynn O'Bryan Judith Hutchings Sabrina Verde Company Name St Augustine's under 5's Registered Office Charlton Close Hoddesdon Hertfordshire EN11 8DR Registered Charity Number 1196327 Independent Examiners Project H Accountants Beadle House, Bull Plain Hertford Hertfordshire SG14 1DT Bankers Natwest Bank PLC

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ST AUGUSTINE'S UNDER 5'S CIO

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Trustees present their annual report together with the financial statements of St Augustine's under 5's CIO for the year ended 31 August 2025. The Trustees confirm that the Annual report and financial statements of the CIO comply with the current statutory requirements, the requirements of the CIO's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (update effective 1 January 2019).

Objectives and activities

a. Policies and objectives

St Augustine's under 5's CIO's objectives are to develop and educate children and young people by promoting their care and safety. Through engagement, we promote parental involvement to help their health and wellbeing. We support parents, families and carers in assisting with this. We also further the wider aims of the pre-school learning alliance.

Achievements and performance

St Augustine's under 5's was established in 1973. Initially this was in partnership with Roman Catholic Church of St Augustine’s, Hoddesdon.

After many hours of hard work, the Under 5s was officially registered as a charity on 29th October 2021.. This required the Under 5s to be re-registered with Ofsted

Once again, the Under 5’s has had a busy, enjoyable and successful year.

The year started with a consistent number of children on the playgroup register. The numbers averaged between 18/20 per session. The majority of children were under 3 years old, requiring a high ratio of staff 1:4. Most of the children who were entitled to it, took up their 15 hours of childcare.

This year we report a much stronger financial position in comparison to the previous year which was beset by the increase to the minimum wage. This year we significantly inccrease our grant from HCC. New initiatives such as the Broxbourne Lottery and government 2-year-old funding have made a real difference to revenue.

Christmas entertainment and Teddy Bear’s picnics are always well supported and are part of the wider fundraising activities that took place during the year. Additional Toddler sessions run in the first two weeks of the summer holiday proved very popular, as well as being financially viable.

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ST AUGUSTINE'S UNDER 5'S CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2024 continued

Financial review

St Augustine's under 5's CIO moves into a new financial year in a strong position, carrying forward a £54,031 unrestricted operating surplus.

Funding

The charity is funded by way of donations, grants from Hertfordshire County Council (for eligible children) and play group fees and foundraising

Reserves policy

The notes show the split of funds, restricted for specific purposes and general fund for day to day requirements. Restricted funds are those allocated to fund specific charitable activities. It is our policy to hold 3 months operating costs in reserves however given Covid we have increased this due to the exceptional circumstances.

Structure, governance and management

The charity's governing document is the Foundation Constitution and is constituted as a C.I.O

The charity is also registered in OFSTED.

The trustees have been selected by the members of the advisory board

Policies and procedures adopted for the induction and training of trustees

Trustees have all read, discussed and ratified the following policies

Safeguarding Policy
Anti-bullying
Complaints
Equal Opportunities
Health & Safety
Online Safety & Acceptable Use of ICT
Whistleblowing

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ST AUGUSTINE'S UNDER 5'S CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2024 continued

The charity’s organisational structure consists of the chair of trustees, 2 x founder trustees and 1 x co-opted trustee.

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any
material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the board of trustees.

Dated:

Signed .......................................................

Mary Briggs, Chair fo Trustees

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ST AUGUSTINE'S UNDER 5'S CIO

INDEPENDENT EXAMINER'S REPORT

I report to the charity Trustees on my examination of the accounts of St Augustine's under 5's CIO for the year ended 31 August 2025.

Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the 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 matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act
the accounts do not accord with those records;
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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

……………………………………

Ray Harris BA (Hons) FMAAT Project H Accountants Beadle House, Bull Plain Hertford Hertfordshire, SG14 1DT

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ST AUGUSTINE'S UNDER 5'S CIO

STATEMENT OF FINANCIAL ACTIVITIES

FOR YEAR ENDED 31ST AUGUST 2025

Note
INCOME RESOURCES
Donations and legacies
2
Charitable activities:
Playgroup
3
Other income
4
Total Income Resources
RESOURCES EXPENDED
Charitable Expenditure:
Charitable activities
5
Other
Total Resources Expended
NET INCOME / (EXPENDITURE)
Transfers between funds
Net Income / Expenditure for the year
Balance brought forward
Balance carried forward

Unrestricted
Funds
Restricted
Funds
Total Funds
2025
2024
£
£
£
£
4,814
103,666
108,480
35,611
21,498
-
21,498
32,761
500
-
500
-
26,812
103,666
130,478
68,372
6,419
103,666
110,085
66,718
6,419
103,666
110,085
66,718
20,393
0
20,393
1,654
-
-
-
-
20,393
-
20,393
1,654
33,638
-
33,638
31,984
54,031
-
54,031
33,638

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ST AUGUSTINE'S UNDER 5'S CIO

BALANCE SHEET AS AT 31ST AUGUST 2025

Notes FIXED ASSETS Tangible assets 11 CURRENT ASSETS Debtors Cash at bank and in hand CREDITORS: falling within 1 year 12 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 13 Unrestricted Funds General fund Restrictive Funds General fund Fixed asset fund TOTAL FUNDS	Unrestricted Funds Restricted Funds £ £ 8,474 - - - 46,037 - - - 480 - 45,557 - 54,031 - 54,031 -	Total Funds 2025 Total Funds 2024 £ £ 8,474 9,684 - - 46,037 24,428 - - 480 474 45,557 23,954 54,031 33,638 54,031 33,638 54,031 35,292 - - - - 54,031 35,292

The financial statements were approved by the trustees on 22 May 2026 and were signed on its behalf by:

Mary Briggs, Chair fo Trustees

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ST AUGUSTINE'S UNDER 5'S CIO

NOTES TO THE FINANCIAL STATEMENTS

FOR YEAR ENDED 31ST AUGUST 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company have been prepared in accordance with the Charities SORP (FRSSE) 'Accounting and Reporting' by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the provisions of FRS 102 Section 1A Small Entities and the Companies Act 2006.

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 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 costs 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.

Expenditure is measured at the fair value of the consideration paid or payable, excluding discounts, rebates and value added tax.

Tangible fixed assets

Fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Land & Buildings

10% straight line

Going Concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

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ST AUGUSTINE'S UNDER 5'S CIO

NOTES TO THE FINANCIAL STATEMENTS

FOR YEAR ENDED 31ST AUGUST 2025

1. ACCOUNTING POLICIES continued

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 the funds are raised for particular restricted purposes.

Further explanation of the nature and purposes of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

Donations Grants 3. INCOME FROM CHARITABLE ACTIVITIES Fundraising Income 4. OTHER INCOME Misc Income	2025 £ 4,814 103,666 108,480 2025 £ 21,498 2025 £ 500	2024 £ 3,653 31,958 35,611 2024 £ 32,761 2024 £ 0

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ST AUGUSTINE'S UNDER 5'S CIO

NOTES TO THE FINANCIAL STATEMENTS

FOR YEAR ENDED 31ST AUGUST 2025

5. CHARITABLE ACTIVITIES COST

Support costs Direct costs (note 6) Totals £ £ £ Charitable activities 74,913 35,172 110,085 6. SUPPORT COSTS Manage - Governance ment costs Totals £ £ £ Other resources expended 480 480 charitable activities 34,692 34,692 34,692 480 35,172

7. NET INCOME / (EXPENDITURE)

2025 Net income / (expenditure) is stated after charging / (crediting); £ Accountants fee 480 Depreciation 1,211 1,691

8. TRUSTEES' REMUNERATION AND BENEFITS

Two trustees were employed by St Augustine's under 5's during the year ended 31 August 2025.

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ST AUGUSTINE'S UNDER 5'S CIO

NOTES TO THE FINANCIAL STATEMENTS

FOR YEAR ENDED 31ST AUGUST 2025

9. STAFF COSTS

Management Operations The average number of employees during the year was as follows:	2025 £ 34,692 57,809 92,501 8	2024 £ 34,692 21,769 56,461

The number of employees who's employee benefits (excluding pensions) exceeded £60,000 was

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Fundraising income Investment income Other income	Unrestricted Funds Restricted Funds Total Funds £ £ £ 3,653 31,958 35,611 32,376 385 32,761 - - - - - - 36,029 32,343 68,372

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ST AUGUSTINE'S UNDER 5'S CIO

NOTES TO THE FINANCIAL STATEMENTS

FOR YEAR ENDED 31ST AUGUST 2025

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES continued

EXPENDITURE ON Charitable activities Charitable activities Other NET INCOME / (EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward Total funds carried forward	Unrestricted Funds Restricted Funds Total Funds £ £ £ 34,375 32,343 66,718 - - - 34,375 32,343 66,718 1,654 0 1,654 31,984 - 31,984 33,638 0 33,638

11. TANGIBLE FIXED ASSETS

Cost At 1 September 2024 Additions At 31 August 2025 Depreciation At 1 September 2024 Charge for the year At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024	Land & Buildings £ 12,105 - 12,105 2,421 1,211 3,632 8,474 9,684

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ST AUGUSTINE'S UNDER 5'S CIO

NOTES TO THE FINANCIAL STATEMENTS

FOR YEAR ENDED 31ST AUGUST 2025

12. CREDITORS Accruals 13. MOVEMENT IN FUNDS Unrestricted funds General funds Restricted funds General funds Fixed asset funds TOTAL FUNDS Net movement in funds, as included above are as follows: Unrestricted funds General funds Restricted funds General funds Fixed asset funds TOTAL FUNDS	2025 2024 £ £ 480 474 At 01.09.2024 Net movement in funds At 31.08.25 £ £ £ 33,638 20,393 54,031 - - - - - - 33,638 20,393 54,031 Incoming Resources Resources Expended Movement in funds £ £ £ 130,478 -110,085 20,393 - - - - 130,478 -110,085 20,393

14. RELATED PARTY DISCLOSURES

There were no related part activities during the year

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