Charity registration number: 1196624
**LITTLE ANGELS PLAYGROUP TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026**
HSJ Accountants Ltd Severn House Hazell Drive Newport NP10 8FY
## **Little Angels Playgroup Contents**
||**Page**|
|---|---|
|Trustees' Report|1—3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Statement of Financial Position|6|
|Notes to the Financial Statements|7—11|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|12|
## **Little Angels Playgroup**
## **Trustees' Report For The Year Ended 31 March 2026**
The trustees present their report and the financial statements for the year ended 31 March 2026.
## **Objectives and Activities**
## **Aims and Objectives**
The charity works for the public benefit having as its objects, the development and education of children aged 2 years and 4 months up to 4 years in Newport City and the surrounding areas by the provision of quality, accessible, sessional childcare.
The purpose of Little Angels is to prepare children for eventual school life in an educational, fun, caring and secure environment and continue to provide good quality childcare to children in and around the local area, regardless of race, gender, faith or additional needs.
The setting is mostly financed by the Newport Early Years (Education Provision) funding for three and four year olds and the Welsh Government 30 hours Childcare Offer, allowing local working parents to access free childcare throughout the working day. Both the morning and afternoon sessions were at capacity, with the full 24 in both morning and afternoon sessions. 19 children attended this year using the 30 hours scheme. 2 children, who were not eligible for the scheme, paid to stay extra hours.
All staff received the compulsory training, including Safeguarding, Paediatric First Aid etc. All the staff attended lots of extra courses, to enable them to enhance their skills and knowledge. Staff also attended extra ALN courses to be able to support and more understand the ALN children.
All staff are local to Newport, 1 of which are from the immediate area.
## **Public Benefit**
All the activities for the year were planned with the Charity Commission`s guidance on public benefit in mind.
## **Achievements and Performance**
## **Main Achievements**
Due to Grants received, we were able to purchase a road safety set to teach the children how to keep themselves safe. We purchased hi-vis jackets for staff and children which allowed us to safely go on local walks, talking about and looking at where we live.
We ran our own cookery classes this year. The children were able to take home what they had cooked, some were just prepared and had to be cooked at home. The children were given a bag of cooking items to keep, enabling them to develop the cookery skills they learnt in Nursery to be carried out at home.
We purchased large story books and multi-cultural items for the children to see themselves being represented in the setting.
Staff waterproofs were purchased to allow them to take the children out in all weathers to experience the differences in an authentic way.
Slippers were purchased for the children to create a homely, comfortable environment.
We subscribed to the Famly app. This app enables staff to post photos and comments online for the parents to see what their child is engaging in, in real time. This has proved very popular.
We are full and have no availability for September 2026 and a waiting list for as far ahead as September 2028.
## **Financial Review**
## **Financial Position**
Money in the bank as of 31st March 2026 was £46,426.52
## **Reserves Policy**
We have a savings account. This account is held so we have emergency money if it is ever needed for staff wages, resources, rent etc. The balance in this account at the 31st March 2026 was £11,621.33
Page 1
## **Little Angels Playgroup Trustees' Report (continued) For The Year Ended 31 March 2026**
## **Going Concern**
The main risk of the charity being unable to continue would be a financial risk, if the funding was withdrawn, but this is highly improbable as we are a much needed resource in the area.
Our main source of funds are from Newport City Council for the Early Years Education plus the Welsh Government 30 hours childcare offer.
We receive an Early Years Deprivation Grant from Newport City Council every year, due to our location.
## **Reference and Administrative Details**
## **Trustees**
Ms S L Mayne - Secretary Ms R F Macey - Treasurer Ms K Priest - Chair
## **Charity Number**
1196624
## **Principal Address**
St. Gabriels RC School Ringland Circle Newport NP19 9PQ
## **Independent Examiner**
Andrew Hill FCCA ACA DChA BFP HSJ Accountants Ltd Severn House Hazell Drive Newport NP10 8FY
Page 2
## **Little Angels Playgroup Trustees' Report (continued) For The Year Ended 31 March 2026**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Ms K Priest Trustee 22 May 2026
Page 3
## **Little Angels Playgroup Independent Examiner's Report to the Trustees of Little Angels Playgroup For The Year Ended 31 March 2026**
I report to the trustees on my examination of the accounts of Little Angels Playgroup (the Trust) for the year ended 31 March 2026.
## **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 2011 Act and in carrying out my examination, I have followed 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 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 contents 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.
Andrew Hill FCCA ACA DChA BFP 22 May 2026 Severn House Hazell Drive Newport NP10 8FY
Page 4
## **Little Angels Playgroup Statement of Financial Activities For The Year Ended 31 March 2026**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Charitable activities:
Core Childcare Services
Investments
**3**
**EXPENDITURE ON:**
Charitable activities:
**6**
Core Childcare Services
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**15**|**2026**
**Unrestricted**
**funds**
**£**
175,994
139|**2025**
**Unrestricted**
**funds**
**£**
146,235
177|
|---|---|---|
||176,132|146,411|
||(155,268)|(141,864)|
||20,864|4,547|
||20,864
45,324|4,547
40,777|
||66,188|45,324|
The notes on pages 7 to 11 form part of these financial statements.
Page 5
## **Little Angels Playgroup Statement of Financial Position As At 31 March 2026**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**11**
**CURRENT ASSETS**
Debtors
**12**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**13**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**15**
On behalf of the board
Ms K Priest
Trustee
22 May 2026|**2026**
**Unrestricted**
**funds**
**£**
8,975|**2025**
**Total**
**funds**
**£**
11,451|
|---|---|---|
||8,975
571
58,112|11,451
534
35,424|
||58,683
(1,470)|35,958
(2,085)|
||57,213|33,873|
||66,188|45,324|
||66,188|45,324|
||66,188|45,324|
||66,188|45,324|
||||
The notes on pages 7 to 11 form part of these financial statements.
Page 6
## **Little Angels Playgroup Notes to the Financial Statements For The Year Ended 31 March 2026**
## 1. **General Information**
Little Angels Playgroup is an unincorporated charity registered with the Charity Commission, registered charity number 1196624. The principal address is St. Gabriels RC School, Ringland Circle, Newport, NP19 9PQ.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements 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 charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Incoming Resources**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably
## 2.3. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
## Fixtures & Fittings
25% Reducing Balance
## 2.4. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Investment Income**
|.
**Investment Income**|||
|---|---|---|
||**2026**|**2025**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Interest on short-term deposits|139|177|
## 4. **Government Grants**
Government grants recognised in the accounts were as follows:
|**2026**|**2025**|
|---|---|
|**£**|**£**|
|76,207|48,073|
## 5. **Net Income/(Expenditure)**
The net income is stated after charging/(crediting):
||**2026**|**2025**|
|---|---|---|
||**£**|**£**|
|Depreciation of tangible fixed assets - owned|2,931|2,171|
Page 7
**Little Angels Playgroup Notes to the Financial Statements (continued) For The Year Ended 31 March 2026**
## 6. **Analysis of Expenditure**
|6.
**Analysis of Expenditure**||||
|---|---|---|---|
|Core Childcare Services
Core Childcare Services
7.
**Support Costs**
Employee costs
Premises expenses
General administration
Depreciation
Employee costs
Premises expenses
General administration
Depreciation
8.
**Independent Examiner's Remuneration**
Independent examination of the financial statements|**Activities**
**undertaken**
**directly**
**£**
10,639|**Support**
**costs**
(see note 7)
**£**
144,629|**2026**
**Total**
**£**
155,268|
||**Activities**
**undertaken**
**directly**
**£**
10,664|**Support**
**costs**
(see note 7)
**£**
131,200|**2025**
**Total**
**£**
141,864|
|||**2026**
**£**
1,470|**2026**
**Core**
**Childcare**
**Services**
**£**
133,746
3,990
3,962
2,931|
||||144,629|
||||**2025**
**Core**
**Childcare**
**Services**
**£**
121,728
2,600
4,701
2,171|
||||131,200|
||||**2025**
**£**
1,380|
Page 8
## **Little Angels Playgroup Notes to the Financial Statements (continued) For The Year Ended 31 March 2026**
## 9. **Staff Costs**
Staff costs were as follows:
|Wages and salaries
Other pension costs|**2026**
**£**
131,779
1,509
133,288|**2025**
**£**
119,358
572|
|---|---|---|
|||119,930|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
## 10. **Average Number of Employees**
Average number of employees during the year was as follows:
|Charitable Activities|**2026**
7
7|**2025**
7|
|---|---|---|
|||7|
11. **Tangible Assets**
|**Cost**
As at 1 April 2025
Additions
As at 31 March 2026
**Depreciation**
As at 1 April 2025
Provided during the period
As at 31 March 2026
**Net Book Value**
As at 31 March 2026
As at 1 April 2025
12.
**Debtors**
**Due within one year**
Other debtors
13.
**Creditors: Amounts Falling Due Within One Year**
Accruals and deferred income|**2026**
**£**
571
**2026**
**£**
1,470|**Fixtures &**
**Fittings**
**£**
15,971
455|
|---|---|---|
|||16,426|
|||4,520
2,931|
|||7,451|
|||8,975|
|||11,451|
|||**2025**
**£**
534|
|||**2025**
**£**
2,085|
Page 9
## **Little Angels Playgroup Notes to the Financial Statements (continued) For The Year Ended 31 March 2026**
## 14. **Pension Commitments**
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £1,509 (2025: £572).
At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.
## 15. **Movement in Funds**
|5.
**Movement in Funds**|||||
|---|---|---|---|---|
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 April**
**2025**
**£**
45,324|**Income**
**£**
176,132|**Expenditure**
**£**
(155,268)|**As at 31**
**March 2026**
**£**
66,188|
||45,324|176,132|(155,268)|66,188|
||**As at 1 April**
**2024**
**£**
40,777|**Income**
**£**
146,411|**Expenditure**
**£**
(141,864)|**As at 31**
**March 2025**
**£**
45,324|
||40,777|146,411|(141,864)|45,324|
## 16. **Transactions with Trustees**
The following trustees have been paid remuneration or have received other benefits from the charity or related entity:
|**Name of trustee**|**Legal authority **|**Remuneration**|**2026**|
|---|---|---|---|
||||**Total**|
|||**£**|**£**|
|Ms K Priest|Other legal
authority|38,286|38,286|
|Ms R F Macey|Other legal
authority|26,466|26,466|
|Ms S L Mayne|Other legal
authority|10,508|10,508|
During the previous year the following trustees have been paid remuneration or have received other benefits from the charity or a related entity:
Page 10
**Little Angels Playgroup Notes to the Financial Statements (continued) For The Year Ended 31 March 2026**
|**Name of trustee**
**Legal authority **
Ms K Priest
Other legal
authority
Ms R F Macey
Other legal
authority
Ms S L Mayne
Other legal
authority
No trustee expenses have been incurred.
17.
**Related Party Disclosures**|**Remuneration**
**£**
36,816
24,839
11,458|**2025**
**Total**
**£**
36,816
24,839
11,458|
|---|---|---|
||||
There has been no related party transactions in the reporting period that require disclose.
Page 11
## **Little Angels Playgroup Detailed Statement of Financial Activities For The Year Ended 31 March 2026**
|**INCOME AND ENDOWMENTS FROM:**
**Charitable Activities:**
**Core Childcare Services**
Children's services
Government Grants
**Investments**
Interest on short term deposits
**EXPENDITURE ON:**
**Charitable Activities:**
**Core Childcare Services**
Purchases
Wages and salaries
Employers pensions - defined contributions scheme
Trustees' salaries
Staff training
Staff entertaining
Rent
Rates
Computer software, consumables and maintenance
Repairs, renewals and maintenance
Insurance
Telecommunications
Independent examiner's fees
Legal fees
Bank charges
Charitable donations
Depreciation of fixtures and fittings
**NET INCOME**|**2026**
**Total**
**funds**
**£**
99,787
76,207|**2025**
**Total**
**funds**
**£**
98,162
48,073|
|---|---|---|
||175,994
139|146,235
177|
||139|177|
||176,132
(10,639)
(56,519)
(1,509)
(75,260)
(116)
(342)
(3,250)
(740)
(732)
-
(534)
(1,139)
(1,470)
(47)
-
(40)
(2,931)|146,411
(10,664)
(46,245)
(572)
(73,113)
(1,450)
(348)
(2,600)
-
(470)
(1,283)
(509)
(961)
(1,380)
(35)
(16)
(47)
(2,171)|
||(155,268)|(141,864)|
||(155,268)|(141,864)|
||20,864|4,547|
Page 12
## **Virtual Cabinet Portal Digital Signatures**
## **Digital Signature Verification**
You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page:
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## **Signature Dates and Times**
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## **Signature 1**
Signed by Kelli Priest using authentication code Q2RMN0FFa3Y4fG42 at IP address 86.148.193.174, on 2026/06/01 09:18:32 Z.
Kelli Priest's e-mail address is: angelsnursery1970@hotmail.co.uk.