REGISTERED CHARITY NUMBER: 269069 rt of the Trnstees and Unxudited Statements for th¢ Yr En ed 315t Au 115t 2025 for WILLIAM OLDER PL YGROUP M&steT5Fuller Chartered Certified Accounrants 38 Salisbury Road Worthing Wesi Sussex BNII IRD
WILLIA%1 LDER PLAYGROUP Contents ofthe Financial Statements ror the Year Ended 31 st Au st ?02> Page Report of the Trustees IDdepertdeDt Examiner's Report Statement of Financial Activitie5 Balance Sheet Noe5 to the Financial Sta¢emeDts Detsiled Ststement of FKnneial Aetivities
WILLIAM OLDER PLA YGROU rt of the Trustees for tbe Ytar Eded 31st Au ust 02) The trustees present their report with ihe financi81 statements of the eharity for the year ended 31st August 2025. The trustees haye adopt¢d the provisions of Accounting and Rew)rting bv Charitieg.. Ststement of Recommended Practice applicable to chariti¢s preparin(r their accounts in aw)rdance with the Financial Rewrting Standard applicable in the UK and Republic of IrelaDd (FRS 102) (effective l January 2019). OKIEcfIvES AND ACTIVITIES Objectives and aims The objective of the clthtity is to provide a 5af¢ and comfonable ¢nvin)ment for group play while promoting the education of chilitren in the Anwering district who pre under the statutory school 4¢Fe. SignificaDt £tiviÉies The chariry n5 the William Older Playgroup based in a putP05e built building adjaccnt to St Margarei's C of E School in An.qnerin& West Sussex. The charitv provides 10 sessions a week to pre-sch(K)I children living Én the local area. We are registered with OFSTED and are guid¢d by the Early Year5 Foundation Stage framework. We have spaces for approximately 50 children per S¢55ion (exact number depends the children's age5). Our aim is to Provide a wam, carin(y and safe environmenL where learning is fvn. We promote a healthy life style, a sense of indeEKndence and strong emotional well-being. By le8rning through PLAY we have found that our elvldren thrive. Public benefit In shaping our objectives and plannTng our activities for thc year. the Trust¢es have given tonsideration to the duties set out in Section 17(5) of the Charities Act 201 I to have due regard to public benefit. In particular. the Tnte¢S have considered how the planned activities ill cOntribe to the overall aims and objectives that they have set. The charity'5 activitie5 durino the year constitute a benefit to the local community. Volunteers The charity has a Parent Committre which ntributeS our fithi5ino efforts by organising an eveni each teTm. It is also supported by a number of child4are students from IIKal colleg¢4 w¢ll as other voluDteers from the local community who offer their tIe on an adhoc ba5t5. ACHIEVEMENT AND PERFORMANCE Charitxble etiviti The playgFQUP has been flourishing on its existino 51te for oyei thirty years. Owing to our success and Olg demand, we hav¢ grown frotn strength to strength. Our current registrdlion is for UP to 50 children per session. We operate 38 weeks of th¢ year {g¢nerally ID lin¢ wÉth West Sussex schools). Children atteDd 2nJwhere between 2 and 10 sessions w¢ck. FINANCIAL REVIEW FiHntial position The charity made a profit of £17,780 in the year. Income for the year Wds £336,554. with WSCC providing £315,479. The Jri of income tomes from children's fees. These fees are paid for eÉther by the parents or for the larger par4 by West Sltssex County Council LS part of the Governmenfs free entiilement progralllme. Money is also received from our Pateni Conllninee's fiEndraising. Reserves policy The level of resetves is reviewed regularly by the tswee5. The twstees consider that reserves (estrICted fLmds not invested in fixed assets). should total the equivalent of the yearly n]nning costs of the playgroup. It Is felt prndent to mainiain fre¢ reserves ai this lev¢1 Ls the ¢hariry relies heavily on WSCC funding. Th¢ total reserves (not represented by fixed &ts) at 3 1st August 2025 were £199.324. The thtstees are awdre that this currethly exceeds our policy. FUTURE PknKNS The charsty ffcogThises the rnatn challenge goTng fon¥ will te the iDcre8sing nurnr of chKldren wisl)ing to attend the plawoup. The Trustees and Manager of the playOUp are looking to improve the educational and play facilities for the children to meei and exceed the expectatiorLS of the FATly Years fralnework. Page I
WILLIAIM 01.D R PLAYGR up ort of the Trnste¢s for the Yexr Ended 3151 Au U5t 202? STRUCTURE. GOVERf4ANCE AND MANAGEMEIYT GoYerMing doeument The Charity is uovemed by ir5 corlsritution. which was fotinally approved at the genwdl m¢eting dated 7th May 1992. It was amend¢d and formally approved at the tTeTreral meeiin<F daied 26ih July 2(M)4. TrustetS The charity has four TruseS who are Fe5wnsible for the ovetall manageTntftt of th¢ playgroup. In 201 I, a Trn5tees Constitution was WTitten and agreed; it Is bascd on th¢ Chariry ComEniSSiOn'S 'Model Trnst Deed, and ameDded where appropriat¢. It fornialises th¢ TneS roles and teswnsibilities. New trustees are electe(Llappoind by the other I rusiee5. MAnggetnent The playJoup has a trainino subscription with West Sussex Early Childhood Service and Trustees are entitled io atiend cour5e5 on a wide varicry of topics (iDtluding child protection. businesthateting). The playgroup also fimded separate rraininu on Makaion for staff. The chariry is not part of a wider nctWOTk of charitie5 however we do rent our buildinglland from th¢ William Older Schools Charity. The S¢hoo15 Charity is an old village charity which administers a tn]st fitnd on behalf of the ¢hildrtThlyoung people of Angtnering and has completnentsry aims to oijr own. We have good telationships with the Early Childhood Service at West Sussex County Council. The TnleeS continue to keep the playOup.5 athiViti¢s under review, particularly with regard to the risks that rnay arise froTn time to time. and to monitor the effectiveness of th¢ 5ystrms of internal controls Bnd othcr viable means. including insurance ¢over where appropriatr. by whsch those risks already iden(ifi¢d by the Trustees can best be mitigated. REFERENCE AND ADLTrfINISTRATIVE DETAILS Regi5tcrtd Charity numb¢r 269069 Principal address Ande1 Road Anwtring Lilllehap10n West Sussex BN16 4LP Truste£5 Mrs L Bowles M Robinson L Forsyth C Crathern ludependcnt Ezaminer MastersFull¢r ctMrt¢red Certified AccounTrnts 38 slbry Ro Worthing West Sussex BNII IRD Approved by order of the board of on 15th December 2025 and signed on its behalf by: Mrs L Bowles- TnLStce Page 2
Inde endent Ex2rniTreT'S Re willia Older Pl rt to the Trustees Df rDII Independent examiner's report to the trustees of William Older Pl¥ygroup I report to the charity trustees on my examination of the aoWts of William Older Playgroup (the Tntst) for the year eftded 3 1st Augusi 2025. Responsibllitie5 and S19 of r¢port A5 the charity trustees of the Trust you are responsiblc lor the prqjardtion of the accounts in accordance wÉth the requirement5 of the Chariiies Act 2011 (the Act). I report in re5pe¢t of rTry examination of the TTUSt's accounts carried out wider Section 145 of the Aci and in carrying out my erdminauon I have followed all applicable Direction5 given by the Charsty Commission under Seciion 14515)(b) of the Act. Independent eXaler'S St¢e¢llt Since your chariiy's gr055 income ¢xceeded £250,000 your examiner Tllust be a member of a lisd bcdy. I can ¢onfim that l am qualified to undertake thr examination because l am a member of the Association of Chartered Certified Accounwits, which is one of the listed bodie5. I have completed Tny exarninatton. l confirni that no material matter5 havc come to rny attention in Connection with the examination giving me caus¢ to believe thai in any material resp¢ct: accounting records w¢re not kept in resp¢ct of the Trust as required by Section 130 of the Act. or the ac¢ounts do noi accord with those record5- or the actounts do not comply with the applicable requirements conceming the form 2nd Content of accounts scl Out in the Chariiie5 (Accounts and RepoTts) R¢uulations 2008 other than any requirement th&1 the &ccount5 give trne ond fair view which is not a matter considered as part of an independent examinaLiOD. I have llo concerns and have come acros5 no other matters in tonDection with the exainination to which attention should be drawn in this report in order to enable a proper )detstandIng ofthe accounts bc reach¢d. l M Wa]ker FCCA MastersFuller 38 Salisbwy Road Worthing West Sussex BNII IRD 15th DeceEnber 2025 Page 3
WILLIA.VI OLDER PLAYCROUP Statement of Financial Activities for the Year F.llded 31st .4u ust ?025 2025 Unrestricted fund 2024 Total fynds Notes INCOME AND ENDOWMENTS FROM Charitable activities wscc School fees Othcr income 315,479 18077 1,534 237,416 16.249 942 Investtnent incomE 664 900 Total 336,554 255,507 EXPENDITURE ON Charitable attivities Running Costs 318.774 2i2,046 r4ET 1Tr4COME 17.780 RECONCILIAT10Tr4 OF FUNDS 'rotal fund5 brought forward 427,723 404262 TOTAL FUI¥DS CARRIED FORWARD 445.503 427,723 The notes forni part of these fLrMtkcial sthtemcnts Page 4
WILLIAM OLDER PLAYGROUP Balance Sheet 315tA U5t 2025 2025 Unrtslricted 2024 funds Notes FIXED ASSETS Tangible assets 246.179 56.107 CURRENT ASSETS Debtors Cash at bank and in hand 374 262.105 53.543 353.720 262,479 407,263 CREDITORS Amounis falling dut within one year (6J,155) {35.047) NET CURRENf ASSETS 199J24 371.616 TOTAL ASSETS LESS CURRENT LIABILITIES 44SJ03 427.723 NET ASSETS 445,5113 427.723 FUNDS Unrestricted fvnds 445,503 427.723 TOTAL FUNDS 445,503 427,723 The financial siatemenis were Y4pproved by the Board of Tnet$ and authorised for issue on 15th Dcccmber 2025 and w¢re signed on its b¢half by.. L Forsyth- Trustee The notes forni part of these finartciai siatements Page 5
WILLIA OLDER PLAYGROUP Notes to tbe Financial Statements for the Year F.nded 31st Au U5t 2025 AccouwfiNG POLICIES Basis of preparing the rtnancial ststeents The fiftancial stsiements of the chariry. which is a public benefit ¢Dlity Lder FRS 102. have been prepared in accordance with the Charities SOtIP (FRS 102) 'Accounling 2nd Reporting by Charities.. Statement of Recommended Practice applicable to chariites preparing their accounts in accordance wilh the Financial Reporting Srandard applicable in the UK and Republic of Ireland {FRS 102) (eff¢ctive l January 20191,. Financial Reporting Sthndard 102 The Financial Reponing Stsndard applirable in the UK and Republic tsf Ireland. and th¢ Chari(ies Aci 2011. The financial statements have been prepared under the historical Cost convention. All income is recognised in th¢ Sthtemcnt of Financial Activiii¢s oncc the charity has entitlement to the nds, it 15 probable that ihe income will be rclY¢d and the amouni c8n be m¢asured reliably. Expenditure Liabilities are recognised as expenditure as soon there is a Iwl or construttive obligaiion committing the charity to thai exp¢ndiwre, it is probable that a tran5f¢r of economic benefirs will be required in settlernenl and the amount of the obligation can be measured reliably. Expenditure is accounied for on an accruals b&5is and has been classified under heading5 tha( a88re8ate all Cosi relased io the ca*sory. Where wsts cannot be directly attributed io panicular headings they hav¢ been allocai¢d io activities on a basis consist¢nt with the use of resources. Tangible fjxed a55els Depre¢iation is provided &¢ the following annuat rates in order w write off each asset over its estimated usefijl Fixture& fittin8s & equipm¢nt 25% on reducing balance Taxation The charity is exemp¢ from tax on its charitsble activities. Fund accountlng Unresirictcd funds can be used in accordance with the charitable objectives at the discretion of the trn$tee5. Rcstri¢¢ed fund5 ran only be used for particular restricted purposes within the obje¢ES ofthe charity. Restrictlons arise when specified by the donor or when fid$ are rais¢d for particular restricted pury)05¢5. Hlre pureh#se #nd leasing commitmenls Rentals paid under operating leases are charged to the Statrment of Fit)an¢ial Activiti¢s on a Straight line ba$15 over the period of the lease. PeDsion tosts other post-retiremeTrt benefits The chariry operat¢s a defined contribuiion pension scheme. Contribvtions payable to the charitys pension scheme are charged to the Swement ofFin8ncial Aetivities in the period to whith they relate. Page 6 ntinued...
WILLIA OLDER PLAYGROUP Notes to the Financi21 Ststements- continued for the Year Endtd 31st Au U5t 2025 U4VESTMER¥T INCOME 2025 2024 Deposit account interesi 664 900 TRU&5. REMUNERATJON AND BEINEFITS There were no trustees, remuneration other i*nefits for the ye&r ended 3 1st Auousi 2025 nor for the year etsded 31 si August 2024. Tru5tets' expenses There were no tTusiees' expen5¢5 paid for the yvdr ¢nded ilm August 2025 nor for th¢ year ended 31st August 2024. STAFF COSTS The averdge monthly number of ernployees during th¢ year w&% &5 follows: 21125 Supervisor Support staff 2024 16 15 17 E6 No employees reIved emoluments in exce%8 of £60,000. TATr4GIBLE FIXED ASSETS FixturE5, fitting5 cquipment COST At 1st sepmber 2024 Additions 169,883 248,093 At 3 1st Aug1 2025 417.976 DEPRECIATION Ai Isi September 2024 Charge for year 113,776 58.021 At 3 tst August 2025 171.797 NET BOOK VALUE At 3 1st August 2025 246,179 Ai 3 1st August 2024 56,107 continued...
WILLIAM OLDER PLA YCROUP Notes to the Fin8TrciAI Statements- continued rthey r Endedjlsi Au ust 202* DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prepayments 374 53.543 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 PaJTnents on account Trade crediwrs T&xaiion and social stturity Othor ¢r¢ditors 60.856 31.203 3,364 719 1,080 1,080 63,155 35,647 RELATED PARTY DISCLOSURES There were no related party tr4ns#clions for the year ended 3 1st August 2025. Page 8
WILLIA OLDER PL YGROUP tktailed Stgternent of Financial Activitie5 for the Year F.nded 31st 20?4 2025 2024 IIYCOME AND ENDOWMENTS Investtnenl income Deposlt account interest 664 900 Charitable activities School fees Other income Fundrat5ing Local authority grant 334J56 145 1.139 250 253,665 458 484 335,890 254,607 Total ineoming resource5 336J54 255.507 EXPENDITURE Charitable Activities Wage5 Pensions Rent Rate5 Insurance Light & heat Office ¢xpcnses Refus¢ Training Suttdries Toys & activities etc. Consumables Repairs, renewa15 & maintenanc¢ Accountancy Marketing Depreciation 153,243 3.339 22.985 2J12 1,706 3.429 11.912 22,935 1,326 1,620 3,574 8.162 1.524 1,796 4.016 7,516 1.787 5.771 2,663 1,205 12,172 1269 1.862 13.898 2.IYO8 7.914 3,142 1,583 58,021 318,774 232,046 Total resource5 expended 31&774 232.046 Net income 17.780 23,461 This page does noi fonn part of the ststutory financial statements Page 9