Digitally Signed Document Document ID: 1178A204061F9D ## Document Details |**Filename:**|Puddles October 2025 Accounts.pdf| |---|---| ||| |**Client of:**|McCabe Ford Williams| ## Signature Details |**Name:**|Jo Arrowsmith| |---|---| ||| |**Email:**|puddlesplaygroup@gmail.com| ||| |**Date & Time:**|22/07/2026 12:56:17 PM (BST)| ||| |**IP Address:**|165.120.196.177| ||| |**Signing Statement:**|Jo Arrowsmith confirms that the information is
correct and complete to the best of their knowledge
and belief.| ## Digital Certificate The approved PDF file has been digitally certified.Please check the Digital Certificate information in your PDF viewer to verify the Digital Certificate authenticity and the PDF has not been tampered with. |**On behalf of:**|McCabe Ford Williams| |---|---| ||| |**PDF digital certificate:**|IRIS Software Group Limited| ||| |**Digital certificate issued by:**|GlobalSign| Please keep a copy of this document for your records. ## **PRIVATE & CONFIDENTIAL** 8th Sheppey Scout Hut Rear of 59 Broad Street Sheerness ME12 1EA Our ref: EM/SC/PUDDLE4156 Date: 22 July 2026 Dear Jo Arrowsmith Please find enclosed one copy of the full accounts, which we have completed in accordance with the information you have provided. We would kindly ask you to: **Check that all sources of income and expenses are included as by law it is your responsibility to do so, if you are satisfied that it is correct and complete please approve the following documents via Iris Openspace:** - **The full accounts** We look forward to hearing from you shortly but please do not hesitate to contact us if you have any queries. Yours sincerely ## **McCabe Ford Williams** **REGISTERED CHARITY NUMBER: 1203895** ## **REPORT OF THE TRUSTEES AND** ## **UNAUDITED FINANCIAL STATEMENTS** ## **FOR THE PERIOD 1 APRIL 2024 TO 1 OCTOBER 2025** ## **FOR** ## **PUDDLES PLAYGROUP** McCabe Ford Williams Chartered Accountants 89 King Street Maidstone Kent ME14 1BG **PUDDLES PLAYGROUP** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 1 APRIL 2024 TO 1 OCTOBER 2025** ||**Page**| |---|---| |**Report of the Trustees**|1| |**Statement of Financial Activities**|2| |**Balance Sheet**|3| |**Notes to the Financial Statements**|4 to 6| |**Detailed Statement of Financial Activities**|7| **PUDDLES PLAYGROUP** ## **REPORT OF THE TRUSTEES FOR THE PERIOD 1 APRIL 2024 TO 1 OCTOBER 2025** The trustees present their report with the financial statements of the charity for the period 1 April 2024 to 1 October 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). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1203895 ## **Principal address** 8th Sheppey Scout Hut Rear of 59 Broad Street Sheerness Kent ME12 1EA ## **Trustees** Mrs J Arrowsmith ## 23.07.2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by: ## J ARROWSMITH ........................................................................ Mrs J Arrowsmith - Trustee Page 1 **PUDDLES PLAYGROUP** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE PERIOD 1 APRIL 2024 TO 1 OCTOBER 2025** |Unrestricted
Restricted
fund
fund
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Grant Income
-
10,000
Other trading activities
2
36,439
-
**Total**
36,439
10,000
**EXPENDITURE ON**
**Charitable activities**
Trading Activitiy
14,405
10,000
**NET INCOME**
22,034
-
**TOTAL FUNDS CARRIED FORWARD**
22,034
-|Total
funds
£
10,000
36,439| |---|---| ||46,439| ||24,405| ||22,034| ||22,034| The notes form part of these financial statements Page 2 **PUDDLES PLAYGROUP** ## **BALANCE SHEET** ## **1 OCTOBER 2025** |Unrestricted
Restricted
fund
fund
Notes
£
£
**CURRENT ASSETS**
Cash at bank
22,921
-
**CREDITORS**
Amounts falling due within one year
4
(887)
-
**NET CURRENT ASSETS**
22,034
-
**TOTAL ASSETS LESS CURRENT LIABILITIES**
22,034
-
**NET ASSETS**
22,034
-
**FUNDS**
5
Unrestricted funds
**TOTAL FUNDS**|Total
funds
£
22,921
(887)| |---|---| ||22,034| ||22,034| ||22,034| ||22,034| ||22,034| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. J Arrowsmith - Trustee The notes form part of these financial statements Page 3 **PUDDLES PLAYGROUP** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 1 APRIL 2024 TO 1 OCTOBER 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. ## **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. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Page 4 continued... **PUDDLES PLAYGROUP** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 1 OCTOBER 2025** ## **2. OTHER TRADING ACTIVITIES** |Childcare Income
**TRUSTEES' REMUNERATION AND BENEFITS**
Trustees' salaries
Trustees' pensions paid|£
36,439|£
36,439| |---|---|---| |||£
1,603
48| |||1,651| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** ## **Trustees' expenses** There were no trustees' expenses paid for the period ended 1 October 2025. ## **4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |**4.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| |---|---|---|---|---| |||||£| ||Taxation and social security|||2| ||Other creditors|||885| |||||887| |**5.**|**MOVEMENT IN FUNDS**|||| ||||Net|| ||||movement|At| ||||in funds|1.10.25| ||||£|£| ||**Unrestricted funds**|||| ||General fund||22,034|22,034| ||**TOTAL FUNDS**||22,034|22,034| ||Net movement in funds, included in the above are as follows:|||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|36,439|(14,405)|22,034| ||**Restricted funds**|||| ||Restricted Funds|10,000|(10,000)|-| ||**TOTAL FUNDS**|46,439|(24,405)|22,034| Page 5 continued... **PUDDLES PLAYGROUP** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 1 OCTOBER 2025** ## **6. RELATED PARTY DISCLOSURES** There were no related party transactions for the period ended 1 October 2025. Page 6 **PUDDLES PLAYGROUP** **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 APRIL 2024 TO 1 OCTOBER 2025** £ |**INCOME AND ENDOWMENTS**
**Other trading activities**
Childcare Income
**Charitable activities**
Grants
**Total incoming resources**
**EXPENDITURE**
**Support costs**
**Human resources**
Wages
Pensions
Sundries
**Other**
Office Costs
Software Licences
Subscriptions
Postage and stationery
Sundries
Travel and Subsistence
**Governance costs**
Trustees' salaries
Trustees' pensions paid
Accountancy and legal fees
Total resources expended
**Net income**|36,439
10,000| |---|---| ||46,439
10,071
144
878| ||11,093
9,108
306
241
354
639
113| ||10,761
1,603
48
900| ||2,551| ||24,405| ||22,034| This page does not form part of the statutory financial statements Page 7