Poppleton Under Fives (CIO Charity number: 12043791 Trustees annual report & financial statements for the year ended 31st August 2025 Charity accounts preparation & independent examination service Poppleton Under Fives (CIO Charity number: 12043791 Contents Index Page Report of the trustees Independent examiner's report Receipts & payments accounts Statement of assets and liabilities Notes to the accounts Trustees. Annual Report From: 1st September 2024 To.. 31st August 2025 Charity's full name Poppleton Under Fives Registered Charity number 1204379 Objectives and activities Summary of the purposes of the charity set out in its governing document The aims ol the pre-school a￿ lo enhance the development and education of chIld￿Tr primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by.. lal offering appropriate play, education and c8re facilities, farnily leaming and extended hour5 groLJPS. together with the rights of parents to take responsibility for and to becotne involved in the activities of such group5, ensuring that such groups offei opportunitie5 for all children whatever their race, cultu￿. ￿lIgIOn, means or ability.. Ibl encouraging the study of the needs ol such child￿￿ and their families and prornoting publi¢ interest in and ￿cognItion of such needs in the local areas.. and Icl instigating and adhering to and furth8ring th8 aims and obj8Ctives of the Pre-school L8arning Alliance. Summary of the maln actlvltles In relatlon to those purposes forthe publlc beneflt, In partlcular, the actlvltles, projects or services Identified In the accounts Poppleton under 55 run5 pre-school sessions for local cornmunity children from th8 8g8s of 2 to 5 y88rs. Th85e $8ssions are run on a Monday,Wednesday and Thut5day all day and Friday rnomings by our well qualified staff in line with the Eady Years Foundation Stage Curriculum which encourages learning and development through play. We also run sessions on a Friday morning for parents and carers to attend with their Children. This slay and play session provides a great meeting place lor par8nts and car8rs in th8 local community. The trustees consi¢Jer that they have complied with their duties to have due regard to the public benefit guidance published by the Charity Commission. Achlevements and performance Summary of the maln achlevements of the charlty, Identifylng the (Ilfference the charlty's work has made to the circumstances of it5 beneficiarios and any wider bengfit5 to society a5 a whole. In the 2024125 acad8mic year we provid8d pr8-school learning & car8 for ov8r 30 of th8 local comrnunily childr8n 8cross our 5e55ions, Setting them up to rnove on into the local primary school nursery and ultimately into their re￿ptIOn year. Financial review Review of the ¢harity's financial position at the end of the period Al the end ol the financial year the accounts show a net delicil of £4.8k. leaving a closing bank balance of £31.8k at the end Aug-25. Poppleton Under Fives siarted operating as a charitable incorporated organisation frorn 1 September 2024 and all assets were transferred to that organi5ation at that point. Costs have increased a5 we have increased staffing, providing staff with hours outside tsf session times to undertake adtnin. Child nutnbers fell towards the end of the academic year as rnany children moved on to the local school nursery. Continued grant support Irorn our local parish Councils and other donors remains ¢ru¢ial to our funding. Statement explaining the policyfor holding reserves Stating why they are held The reserves value is based on a month's running Costs and redundancy costs. This equates to £25k. Amount of reserves held £28,572 of unrestricted reserve Reasons for holdlng zero reserves NIA Funds materially in deficit None Explanation of any uncertainties about the ¢harity Continuing as a going concern With low birth rates in the a￿a child numbers are decreasing. There is alot of competition with new settings opening and chIld￿n starting at other nurseries before our starter age 012 years and then rnoving onlo to school nursery at 3 or 4 years once pl8¢es are available. Our costs Continue lo increase and we have increased pricing to reflect this. We still rely heavily on fundr8i5ing and grant moni8S to support th8 running of the playgroup. Structure. governance and management Descrlptlon of the charlty's trusts Typ8 of governing document Pre School constitution How the charfty Is constltuted cio Trustee selection methods including The pre-schools rnanagemenl Committee act as trustees ol the pre-school. Members details of any constitutional of the Cornmittee are elected annually by members 8t the Annual Gener81 Meeting. provision$ e.g. ele￿lOn lo post or name of any person or body entltled to appoint one or MO￿ trustees Reference and admlnlstratlon detalls Charity's full namè Poppleton Under Fives other names the charity is known by Charity'5 principal addr055 New Hall, Poppleton Methodist Church The Green Upper Poppleton Postcode Y026 6DP Names of the trustees who mana e the charlt Trustèè namè Offlc$ Ilf any) Dates acted If not for %Yhole ar NAM$ of ￿rson •ntftl&d to appolnttrustè• Anne Johnson Debra Logan Lucy Baines Victoria Holmes Megan John Chair Treasurer Until 3118125 Names and addresses of advlsers of adTrAser Name Address Independent Examiner Karen Wood ACMA Outsource Accountancy Setvices an(J Independent Examinations 2 Galligap Lane Osbaldwick, York Y010 3NR Bankers Santand8r Name of chlef executlve or names of senlor staff members Declaration Thè trustees declare that they have approved tho Trustees Annual Report and Aeeounts Signed on bghalf of the charitrfs trust885 Signature Full Namè Position Date Debra Logan Treasurer 16 March 2026 Independent examinerfs report to the trustees of Poppleton Under Fives I report on the accounts of: Poppleton Under Fives for the year ended.. 31st August 2025 which are set out on pages 5 to 8. 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 20111'the Act'l. I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl 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.. i 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 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. 2110312026 Karen Wood {ACMA) Outsource independent examination service 2 Galligap Lane Osbaldwick York YOIO 3NR Date: Poppleton Under Fives (CIO Charity number.. 1204379} Receipts & payments accounts for the year ended: 31st August 2025 2025 Total funds Unrestricted Restricted funds funds Receipts Fees income NEG funding Other grants Donations & fundraising Milk refunds Bank interest Total receipts 21,486 71,786 21,486 71,786 3,250 2,046 630 185 99.383 3,250 2,046 630 185 96,133 3,250 Payments Salaries & wage costs Staff training & other costs Play materials, activities & equipment Milk & refreshments Rent & rates Insurance costs Affiliations, subscriptions & DBS Telephone & postage Printing & stationery Fundraising costs Advertising , publicity & website Equipment,repairs & maintenance Independent examination fees Total payments 83,819 577 83,819 577 1,179 1,374 12,870 665 313 128 153 649 257 449 330 102,763 671 1,850 1,374 12,870 665 313 128 153 649 554 879 330 104.161 297 430 1.398 Net of receipts/(payments) Transfers between funds { 6,630) 1.852 { 4,778) Assets transferred from charity 1026408 35,202 1,348 36,550 Balance carried fonNard 28,572 3,200 31,772 Poppleton Under Fives {CIO Charity number.. 12043791 Statement of assets and liabilities at: 315t August 2025 2025 Unrestricted Restricted funds funds Total funds Assets Cash at bank and in hand Current bank account Savings bank account 8,414 20,158 3,200 11.614 20,158 2025 Total Funds Unrestricted Restricted Funds Funds Liabilities Independent examination fee 350 350 350 350 Poppleton Under Fives ICIO Charity number: 12043791 Notes to the accounts for the year ended: 31st August 2025 l. Basis of accounts The Trustees have taken advantage of section 144121 of the Charities Act 2011 and prepared the accounts on a receipts and payments basis. 2. Transfer of assets to CIO On 1st September 2024 the assets of charity 1026408 were transferred to the new CIO registered unde Charity number 1204379 3. Restricted income funds Fund name Unknown donors Upper Poppleton Parish Council Nether Poppleton Parish Council Purpose Play equipment Equipment & resources Insurance & accountancy Balance blfwd Incoming resources Resources Trf between expended fund5 Balance clfwd Restricted funds Unknown donors Upper Poppleton Parish Council Nether Poppleton Parish Council 250 1.000 98 250 1.500 1.500 250 1.050 98 250 1.450 1.500 1,348 3,250 1,398 3.200 General Unrestricted funds 35,202 96,133 102,763 28,572 Total Funds 36,550 99,383 104,161 31,772 Approval of accounts for the period ended: 31st August 2025 The report and accounts were approved at a meeting of the Trustees held on: 121312026 Date 161312026 Signed for and on behalf of the trustee5 Date Debra Logan Print name Treasurer Position (e.g. Chair etc)