Charity Registration Number : 1202497
MATLOCK PRE-SCHOOL PLAYGROUP ASSOCIATION
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 AUGUST 2025
MATLOCK PRE-SCHOOL PLAYGROUP ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2025
Trustees Danielle Winter (appointed 13/12/2024) Victoria Eyers (appointed 13/12/2024) Harriet Parfitt Tracey Morton Hannah Tassell (resigned 01.12.2025) Kirsty Tonks Grant Forrest (resigned 01.09.2025)
Charity Number 1202497 Registered Office 205 SMEDLEY STREET Derbyshire DE4 3JD Independent Examiner Finance Box Limited 128B The Street Rustington BN16 3DA
MATLOCK PRE-SCHOOL PLAYGROUP ASSOCIATION
CONTENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Trustees' Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
MATLOCK PRE-SCHOOL PLAYGROUP ASSOCIATION
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The trustees present their annual report and financial statements for the year ended 31 August 2025 .
This year, our Chair Grant Forrest has stepped down due to work and family commitments. We cannot express how grateful we are to Grant for the years that he has given to the preschool, especially given his expertise and understanding of the charitable sector. He has helped to ensure the future security of the organisation and it’s trustees by changing from an unincorporated charity to a charitable incorporated organisation. We wish Grant all the best for the future.
The Trustees/Committee members are currently Kirsty Tonks, Tracey Morton, Hannah Tassell (Walker), Harriet Parfitt, Vicki Eyers and Danielle Winter. Hannah will be stepping down at the next AGM after 4 years of hard work and support for the Pre-School.
Charitable Purpose
Our charitable purpose is to help children reach their full potential by providing an inclusive and nurturing environment which creates happy and confident children. The preschool supports children’s wellbeing and helps them to build positive relationships with their peers and adults. The preschool provides care and education for children aged 18 months to 5 years old, Monday – Friday in term time. We operate two sites, Tin Hut for younger children and Woolley Road for age 3 up to leaving for school.
Fundraising
We have had a great year with fundraising and maintaining engagement with our local families and community. We have been able to host a stay and play session at the Woolley Road site during each half term and an additional3 in the summer holidays. This has helped to maintain connections between staff and families and raise a small amount each time.
We also had a wonderful Christmas event in December 2024 which included songs from the children, our AGM, refreshments and a raffle with many donations from local businesses which we are so grateful for. This raised £525.
The staff and committee members also worked hard on our sea-side themed Summer Fayre which received such positive comments. This included raffle prizes, a tombola, refreshments (including ice cream and mocktails!) and minigames which the children enjoyed. This was a great success and raised just under £700.
Our outstanding contribution this year came from Dexter who raised£1,035 during his time at Woolley Road. At the time Dexter was only 3 and he cycled the distance of 522km over several weeks (from The Geevor TinMine Museum in Cornall to the Tin Hut preschool site in Matlock). This was an amazing achievement, and we are very proud of Dexter.
In addition to these fundraising efforts, we were very grateful to receive £250 from The Big Co-op Payout which was used towards resources and equipment to support early literacy skills.
The funds raised have been used towards general repairs to our buildings, including redecorating and updating our kitchens at both sites, much needed to comply with environmental health food safety and health regulations, gardening work across both sites, improvements to the staircase at Tin Hut.
We are still looking to raise funds for our Tin Hut project which needs approximately
£112,000 to externally reclad the walls and roof, replace the windows and doors, an electrical upgrade and improve the heating, as well as ensuring a well decorated finish to the interior to improve the longevity of the building, to enable us to continue to provide the excellent service to our youngest children for years to come. We are also looking to remove and replace the climbing structure at the Tin Hut Garden as this is now unsafe to use with the children.
The children have continued to benefit from a well-qualified and experienced, longstanding staff base. The children and their families are so fortunate to receive amazing support and care from the whole team. The team strive to deliver a safe, stimulating and fun, learning environment from the youngest to oldest child.
At the end of the 2024/25 academic year, we said goodbye to Leia who has started her journey to become an Early Years teacher. We will miss Leia at the preschool and wish her all the best in her career.
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Children
In 2024/25, we had a healthy number of children attending both the Woolley Road and Tin Hut site. We have an additional challenge this year due to the start of a school based early years provision in the local area. We have begun the 2025/2024 academic year with numbers slightly lower than previous years but are stable.
To remain competitive, the preschool is delighted to accept children from 18 months old at the Tin Hut site. This allows the preschool to support younger children and create a natural and seamless pathway for them to join the Woolley Road site later. We have also allowed children to transition to Woolley Road earlier to allow them to access their 30 hours funded provision.
The children have also been welcomed to one of our local care homesDarcy House to visit the residents which is heartwarming and beneficial to all involved. They have had the opportunity to walk to Darcy House in all seasons and weathers which is an exciting way to explore the world and see our local community.
Risks
The committee will continue to review emerging or existent risks at each committee meeting as appropriate.
A continued risk is the long-term sustainability of the preschool, particularly considering the new local early years provision which creates more competition for funded places.
A financial risk is another increase to the national minimum wage in April 2025 and a significant increase for employers' national insurance contributions. This creates additional financial pressures for the charity. We have ensured that all staff are in line with the minimum wage and experienced staff have had an increase to reflect this change.
The preschool continues to manage the risk involved in enabling provision for vulnerable children in vulnerable circumstances through appropriate staffing levels and specialist training.
Our Future
We remain committed to supporting families and the community with early years provision. We are hopeful in finding additional trustee members to ensure the continuity of the preschool and to support our fundraising efforts.
This report was approved by the trustees and signed on its behalf by:
Kirsty Tonks (Dec 10, 2025 10:05:05 GMT) Kirsty Tonks Trustee Date : Dec 10, 2025
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MATLOCK PRE-SCHOOL PLAYGROUP ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
I report to the Trustees on my examination of the financial statements of Matlock Pre-school Playgroup Association (the charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Since the charity’s gross income exceeded £25,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a Licensed Accountant and Member of the Association of Accounting Technicians (MAAT), which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with ‘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)’ in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. 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; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008other 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 financial statements to be reached.
Name: Steven Case
for and on behalf of Finance Box Limited
Date:
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MATLOCK PRE-SCHOOL PLAYGROUP ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2025
| Recommended categories by activity Notes Income and endowments from: Donations and legacies 2 Charitableactivities 3 Investments 4 Other 5 Total Expenditure on: Raising funds 6 Charitableactivities 7 Other 9 Total Netincome/(expenditure) Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ 843 177,785 - 972 179,600 1,408 176,489 1,848 179,745 (145) (145) 88,169 88,024 |
Total Funds 2025 £ 843 177,785 - 972 179,600 1,408 176,489 1,848 179,745 (145) (145) 88,169 88,024 |
Total Funds 2024 £ 2,407 245,052 1,512 - |
|---|---|---|---|
| 248,971 | |||
| 1,009 159,651 144 |
|||
| 160,804 | |||
| 88,167 | |||
| 88,167 - |
|||
| 88,167 |
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MATLOCK PRE-SCHOOL PLAYGROUP ASSOCIATION
BALANCE SHEET
FOR THE YEAR ENDED 31 AUGUST 2025
| Recommended categories by | Notes | Unrestricted funds | Total Funds 2025 | Total Funds 2024 |
|---|---|---|---|---|
| activity | £ | £ | £ | |
| Fixed assets | ||||
| Tangible assets | 12 | 7,511 | 7,511 | 8,494 |
| Total fxed assets | 7,511 | 7,511 | 8,494 | |
| Current assets | ||||
| Debtors | 13 | 29 | 29 | 5,286 |
| Cash at bank and in hand | 14 | 86,197 | 86,197 | 79,478 |
| Total current assets | 86,226 | 86,226 | 84,764 | |
| Creditors: amounts falling due within one year |
15 | 5,715 | 5,715 | 5,089 |
| Net current assets/(liabilities) | 80,511 | 80,511 | 79,675 | |
| Total net assets | 88,022 | 88,022 | 88,169 | |
| Funds of the Charity | ||||
| Unrestricted funds | 16 | 88,024 | 88,024 | 88,169 |
| Restricted income funds | 16 | - | - | |
| Endowment funds | 16 | - | - | |
| Total funds | 88,024 | 88,024 | 88,169 |
The financial statements were approved by the trustees on 28 November 2025 and signed on its behalf by:
Kirsty Tonks Trustee
Date :
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MATLOCK PRE-SCHOOL PLAYGROUP ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
1. Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.1 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
1.3 Income from donations or grants
Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal o'er is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.
1.4 Government grants
The charity has received government grants in the reporting period
1.5 Income from charitable activities
Income from charitable activities is recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Membership fees are recognised over the period of the membership. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred.
1.6 Expenditure
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.
Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.
Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent.
All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.
Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.
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1.7 Pensions
The Charity makes contributions to defined contribution pension schemes through auto enrolment. These contributions are charged to the income and expenditure account in the year in which they become payable.
1.8 Taxation
The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year.
Value added tax is accounted for on an accruals basis.
1.9 Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
1.10 Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
1.11 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
There are no estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.
Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity.
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Name | Years | Method |
|---|---|---|
| Leasehold Improvements | 5 Years | Straight Line |
| Ofce Equipment | 3 Years | Straight Line |
1.13 Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
2. Income from Donations and Legacies
| Analysis Donations Total |
Unrestricted funds £ 843 843 |
Total funds 2025 £ 843 843 |
Total funds 2024 £ 2,407 |
|---|---|---|---|
| 2,407 |
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3. Income from Charitable Activities
| Analysis Early Years Government Funded Places Other Funding Parent's Fee Total |
Unrestricted funds £ 165,223 1,635 10,927 177,785 |
Total funds 2025 £ 165,223 1,635 10,927 177,785 |
Total funds 2024 £ 118,636 108,025 18,391 |
|---|---|---|---|
| 245,052 |
Other Funding includes £nil (2024 - £108,025) transfer from Matlock Pre-School Playgroup Association (charity 512263) from its remaining reserves following its winding up.
4. Income from Investments
| Analysis Interest income Total 5. OtherIncome Analysis Interest Income Total 6. Expenditure on Raising Funds Analysis Unrestricted funds £ 1,408 1,408 - Furniture and Equipment Total Support Costs 1,408 7. Expenditure on Charitable Activities Analysis Unrestricted funds £ - 567 2,507 22 2,946 139,637 1,254 2,117 656 1,304 40 151,050 25,439 Direct Expense Activities Snacks and Groceries Milk General Expenses Salaries Employers National Insurance Pension Costs Travel Toys Consumables Total Support Costs 176,489 |
Unrestricted funds £ 972 972 Total funds 2025 £ 1,408 1,408 - 1,408 Total funds 2025 £ - 567 2,507 22 2,946 139,637 1,254 2,117 656 1,304 40 151,050 25,439 176,489 |
Total funds 2024 £ 1,512 |
|---|---|---|
| 1,512 | ||
| Total funds 2025 £ 972 |
||
| 972 | ||
| Total funds 2024 £ 1,009 1,009 - |
||
| 1,009 | ||
| Total funds 2024 £ 313 1,720 3,650 46 1,269 119,487 1,068 1,787 351 2,272 323 132,286 27,365 |
||
| 159,651 |
5. Other Income
6. Expenditure on Raising Funds
7. Expenditure on Charitable Activities
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8. Support Costs
| Analysis Support Costs Entertainment Postage Audit and Accountancy Bank Fees Insurance Light, Power, Heating Water Printing & Stationery IT & Consumables Repairs & Maintenance Staf Training Subscriptions Telephone and Internet Cleaning Governance Costs IndependantExamination |
Total funds 2025 £ Total funds 2024 £ 531 35 9,146 36 1,440 1,828 739 594 1,537 4,387 516 1,012 959 639 - - 8,146 256 1,649 1,905 508 262 1,249 8,982 193 983 884 308 2,040 2,040 |
|---|---|
| 25,439 27,365 |
9. Other Expenditure
| Analysis Ofce Equipment - Depreciation Charge for the Year Leasehold Improvements - Depreciation Charge for the Year Total |
Unrestricted funds £ 120 1,728 1,848 |
Total funds 2025 £ 120 1,728 1,848 |
Total funds 2024 £ - 144 |
|---|---|---|---|
| 144 |
10. Details of certain Items of Expenditure
Independent examiner’s fees
| This year | Last year |
|---|---|
| £ | £ |
| 2,040 | 2,040 |
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11. Employee’s Emoluments
Costs
| 11.1 StafCosts | ||
|---|---|---|
| This year | Last year | |
| £ | £ | |
| Salaries and wages | 139,637 | 119,487 |
| Social security costs | 1,254 | 1,068 |
| Pension costs (defned contribution scheme) | 2,117 | 1,787 |
| Other employee benefts | ||
| Total staf costs | 143,008 | 122,342 |
employer pension costs) for the reporting period of more than £60,000
----- Start of picture text -----
At 01 September 2024 8,638 -
- 865
- -
- -
- -
At 31 August 2025
At 01 September 2024 144 -
1,728 120
- -
- -
- -
At 31 August 2025
At 01 September 2024 8,494 -
At 31 August 2025
----- End of picture text -----
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----- Start of picture text -----
- 3,807
29 1,479
86,197 79,478
1,618 1,355
2,040 2,040
PAYE Payable 2,057 1,694
----- End of picture text -----
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| 30,897 | 740 | - | - | 31,637 |
|---|---|---|---|---|
| 13,442 | 216 | - | - | 13,659 |
| 28,708 | 580 | - | - | 29,288 |
|---|---|---|---|---|
| 11,994 | 143 | - | - | 12,137 |
| The average monthly number of employees during the period was as follows | ||
|---|---|---|
| 12 | 8 |
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