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2025-08-31-accounts

Registered Charity Number 277984

Taunton Opportunity Group

Annual Report and Accounts

For the year ended 31 August 2025

1

Taunton Opportunity Group

Index to Annual Report and Accounts

For the year ended 31 August 2025

Contents

Contents
Trustees Report 4 to 6
Statement of Trustees' Responsibilities 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 17

2

General Information

Trustees

Chair Alison Brown Vice-Chair Jena Whittet-Evens Treasurer Gavin Brown Secretary Susan Sian Other Trustees Heidi Brand (resigned as trustee prior to 31 August 2025) Nina Engleby Rosi Rosthorn Address Wooden Spoon House Crowcombe Road Taunton TA2 7NF Bankers Lloyds Bank Plc 31 Fore Street Taunton TA1 1HN Charity Number 277984 Independent Examiner Christopher Chery FCCA C/o Brunel Chartered Certified Accountants 3 Marco Polo House Cook Way Taunton Somerset TA2 6BJ

3

Trustees’ Annual Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 August 2025.

Background and activities

Taunton Opportunity Group (TOG) is a specialist preschool provision for children with special educational needs and/or disabilities living in Taunton Deane and its surrounding areas. TOG welcomes applications for children with a wide range of special educational needs and disabilities. Staff are highly trained in supporting children with conditions such as Downs Syndrome, Autism, Cerebral Palsy, and complex medical conditions in addition to speech and language or general development delay.

TOG was first formed as a voluntary self-help group in 1972. The group initially met three mornings per week and was run by a committee of parents and those interested in helping preschool children with special educational needs. In 1978 TOG moved to two purpose-built cabins in Bishop’s Hull. In 2000 thanks to support from local organisations including Soroptimist International and Taunton Vale Rotary Club and a generous matched donation from The British Rugby Charity (known as Wooden Spoon Society), a new purpose-built building opened. TOG boasts a range of excellent facilities including a multi-sensory unit (MSU), playroom, messy play area, outdoor play area and family room.

Our mission

TOG provides a learning environment geared towards its mission to help children realise their full developmental potential. TOG operates a key worker system, has a maximum 1:3 staff to child ratio, provides a tailored curriculum and universal access to the Early Years Foundation Stage through developmentally appropriate, inclusive, and stimulating activities. To offer a coordinated approach to development, the team also works in partnership with external professionals such as Speech and Language Therapy, Physiotherapy and Occupational Therapy.

Volunteers

3 weekly playroom volunteers assist with supervision and help to enhance the play experience of individual children.

In January 2024 a fundraising subcommittee consisting of 3 trustees was established. A variety of fundraising avenues are being explored: individual giving; trusts and foundations; community fundraising; corporate sponsorship.

Governance

TOG is governed by a constitution modelled on one recommended by The Early Years Alliance. This was brought up to date and adopted at the Annual General Meeting held on 8[th] November 2018. TOG’s constitution is available to view on the website.

Public benefit

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

4

Ofsted

The most recent Ofsted inspection was in May 2023. The report states that the quality and standard of TOG’s provision was Outstanding across all four categories.

The inspector wrote how ‘staff know the children extremely well and have very high expectations for them all. They skilfully interact to encourage and promote children’s language development. […] Children are highly motivated to explore, showing curiosity and fascination when they come across something of interest.’ Other key findings include how the curriculum is adapted to suit individual needs, learning is inclusive, and communication methods are expertly used to help children to interact.

Safeguarding

TOG is committed to ensuring that paramount importance is given to safeguarding the children in its care. TOG’s Safeguarding Policy is reviewed annually. The management team is also proactive in providing annual training and regular support to staff, volunteers, and trustees.

Risk Management

Comprehensive policy and protocol documents are in place covering all operational aspects of TOG’s work. These are reviewed and updated as necessary, but at least annually. Financial risk is kept under constant review by the committee at its regular half termly meetings and is looked at in greater depth when the annual accounts are produced, and budgets are set.

Reserves Policy

The committee aims to hold in cash reserves a figure equal to one year’s expenditure not covered by income from Somerset County Council. As of 31 August 2025 the unrestricted liquid cash reserves stood at £230,967.

Investment Policy

Funds not required to meet day-to-day expenses or to act as reserves are to be deposited in low-risk interest bearing accounts.

Financial review

The Statement of Financial Activities for the year and Balance Sheet as of 31 August 2025 are presented on pages 9 and 10. TOG generated a deficit of income over expenditure amounting to £5,047, with total unrestricted funds carried forward of £506,307.

The trustees remain concerned about the ongoing annual deficit. The strategic priority is for the committee to work with management to develop a plan which addresses this problem and works to close the gap between financial income and expenditure in the long-term. Specifically, this will involve volunteer recruitment, the gradual increase of children per session and the promotion of TOG’s baby group and MSU facilities, in addition to fundraising.

The trustees wish to thank all who have supported TOG financially during the past reporting year. Thank you to our regular donors, events participants, Hidden Needs Trust, and The Waitrose Foundation amongst others.

5

Going concern

The trustees have carefully considered the charity’s position in respect of its going concern status. Given the level of reserves held and the strategic plan in development between the committee and management team, the trustees are satisfied of the charity’s ability to meet its obligations for the next twelve months.

The trustees’ annual report was presented by the trustees of Taunton Opportunity Group on 22 October 2025 and was signed on its behalf by its Chairperson, Alison Brown.

[signature]

Alison Brown Chair of trustees

Date of AGM: 22 October 2025

6

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Usual accounting principles requires the trustees to prepare the financial statements for each financial year which give a true and fair view. The trustees should not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that financial period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company, and enable them to ensure that the financial statements comply with the Companies Act 2006.

The trustees are responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website.

Approved by the trustees of Taunton Opportunity Group 22 October 2025 and was signed on its behalf by its Chairperson, Alison Brown

[signature]

Alison Brown

Chair of trustees

Date of AGM: 22 October 2025

7

Independent Examiner’s Report

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on pages
Responsibilities and basis of
report
Independent examiner's
statement
Signed:
Name:
Relevant professional
qualification(s) or body (if
any):
Address:		 Taunton Opportunity Group Taunton Opportunity Group Taunton Opportunity Group
31 August 2025 Charity no (if any) 277984
9 to 17
I report to the trustees on my examination of the accounts of the above charity (“the
Trust”) for the year ended 31 August 2025.
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.
I have completed my examination. I confirm that no material matters have come to
my attention (other than that disclosed below ) in connection with the examination
which gives me cause to believe that in, any material respect:
accounting records were not kept in accordance with section 130 of the Act or
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the
examination to which attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Please delete the words in the brackets if they do not apply.
Date:
1 October 2025
1 October 2025
Christopher Cherry
FCCA
C/o Brunel Chartered Certified Accountants
3 Marco Polo House, Cook Way
Taunton, Somerset TA2 6BJ

8

Taunton Opportunity Group

Statement of Financial Activities

Year Ended 31 August 2025

(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Unrestricted
Funds
£
Restricted
Funds
£
Income and Endowments From:
Donations & legacies
3
2,438
-
Charitable activities
4
78,191
-
Other trading activities
2,841
-
Other
22,175
-
Total Income
105,645
-
Expenditure on:
Raising funds
5
-
-		 Note
Unrestricted
Funds
£
Restricted
Funds
£
Income and Endowments From:
Donations & legacies
3
2,438
-
Charitable activities
4
78,191
-
Other trading activities
2,841
-
Other
22,175
-
Total Income
105,645
-
Expenditure on:
Raising funds
5
-
-		 Note
Unrestricted
Funds
£
Restricted
Funds
£
Income and Endowments From:
Donations & legacies
3
2,438
-
Charitable activities
4
78,191
-
Other trading activities
2,841
-
Other
22,175
-
Total Income
105,645
-
Expenditure on:
Raising funds
5
-
-		 Total
2025
£
2,438
78,191
2,841
22,175
105,645
-		 Total
2025
£
2,438
78,191
2,841
22,175
105,645
-		 Total
2024
£
224,897
90,546
963
9,666
326,072
-
(135,315)
-
(135,315)
190,757
-
190,757
320,597
-
511,354
Charitable activities
6		 (110,692) - (110,962)
Other
6		 -
 - -
Total Expenditure (110,692) - (110,692)
Net Income/(Expenditure) (5,047) - (5,047)
Transfer between funds - - -
Net movement in funds (5,047) - (5,047)
Reconciliation of funds
Total funds brought forward
16		 511,354 - 511,354
Transfer between historic funds - - -
Total funds carried forward 506,307 - 506,307

9

Taunton Opportunity Group

Balance Sheet

31 August 2025

Note
Fixed assets
Tangible assets
11
Current assets
Stocks
12
Debtors
13
Prepayments
13
Investments
Cash at bank and in hand
Creditors: Amounts falling due within one year
14
Net assets
Funds of the charity:
15
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds		 2025
£
271,696
-
3,644
-
-
230,967
506,307
-
506,307
-
506,307
506,307		 2024
£
271,696
-
3,644
-
-
236,014
511,354
-
511,354
-
511,354
511,354

The trustees have not required the charity to obtain and audit of its financial statements for the year ended 31 August 2025 in accordance with section 144(2) of the Charities Act 2011.

The trustees acknowledge their responsibilities of ensuring the charity keeps accounting records that comply with the relevent legislations.

The financial statements on pages 12 to 17 were approved by the trustees and authorised for issue at the date of the 2025 AGM held on 22 October 2025 and signed on their behalf by:

Alison Brown Chairman and Trustee

10

Taunton Opportunity Group

Notes to the Financial Statements

Year Ended 31 August 2025

1 Charity status

The charity was registered on 19 June 1979 with the Charity Commission for England and Wales.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented unless otherwise stated.

Statement of compliance

The financial statements 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 2015) - (Charities SORP (FRS 102)), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Basis of preparation

The Taunton Opportunity Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Key sources of estimation uncertainty

In the application of the charity’s accounting policies, which are described below, the

Trustees are required to make judgements, estimates and assumptions about the carrying amount of the 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. The following are the critical judgements and estimates that the trustees have made in the process of applying the charity's accounting judgements and that have the most significant effect on the amounts recognised in the financial statements.

Key management personnel are considered to be the Trustees and Team Leader with overall management control of the day to day running of the services provided by the charity.

11

Income and endowments

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.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. If a donation is subject to conditions that require that funds are spent on a specify item or items or a defined activity, then the donation is deemed to be restricted within the accounts. Such donations are used only for the specified purpose.

In accordance with the Charities SORP (FRS 102), the valuation of services provided by volunteers has not been included in the statement of financial activities.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and monies have been received.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Staff costs

These include all staff salaries and related taxation costs, pension payments and expenses.

Support costs

Support costs include day to day premises (including utilities) and other costs for office and playroom consumables together with administration and registration costs.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including Ofsted and other registrations, Safeguarding (DBS checks), accountancy and other fees, strategic management and trustees’ meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

12

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation has been provided at the following annual rates in order to write off each asset over its estimated useful life.

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Land & Buildings 0% Plant & equipment 20% Straight Line Computer equipment 20% Straight Line Furniture 20% Straight Line

Stock

Stock is valued at the purchase price.

Trade debtors

Trade debtors are amounts due from third parties and/ or amounts owed under the GiftAid tax scheme. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits that are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Financial instruments

Classification

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

13

The charity holds (or is likely to hold) the following financial instruments:

All financial instruments are classified as basic.

Recognition and measurement

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

All financial assets and liabilities are initially measured at transaction price (including transaction costs) and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

3 Income from donations and legacies

Unrestricted
funds
Restricted
funds
£
£
Donations
2,438
-
Legacy of Mrs Robinson
-
-
Gift Aid
-
-
2,438
-		 Total
2025
£
2,438
-
-
2,438		 Total
2024
£
2,820
222,077
-
224,897

4 Income from charitable activities and other income

Unrestricted
funds
Restricted
funds
Total 2025
£
£
£
Somerset County Council Statutory Funding
77,306
-
77,306
Fees
885
-
885
Fundraising
2,841
-
2,841
Other
22,175
-
22,175
103,207
-
103,207		 Total
2024
£
87,385
3,161
963
9,666
101,175

5 Expenditure on raising funds

Unrestricted Restricted Total Total
funds funds 2024 2023
£ £ £ £
JustGiving fundraising portal - - - -
Raffle - - - -
- - - -

14

6 Expenditure on charitable activities


Staff Costs (including pension)
Support Costs
Training & expenses
Educational consumables and equipment
Heat and light
Water rates
Rates
Telephone
IT & Website costs
Printing costs
Repairs
Insurance
Fees & Regulation
Bank charges
Other
Depreciation
Other		 Unrestricted
funds
Restricted
funds
£
£
79,926
-
694
-
1,230
-
1,460
-
544
-
918
-
1,406
-
745
-
79
-
20,158
-
2,727
-
797
-
8
-

110,692
-
-
-
-
-
110,692
-		 Total
2025
£
79,926
694
1,230
1,460
544
918
1,406
745
79
20,158
2,727
797
8
110,692
-
-
110,692		 Total
2024
£
109,180
223
5,409
5,665
461
1,264
993
343
141
5,863
3,590
2,183
-
135,315
-
-
135,315

7 Analysis of governance and support costs

No costs or expenses were claimed by trustees during the period. No costs have been incurred for independent examiner’s fees. No trustees, nor any persons connected with them, have received any remuneration or benefits from the charity during the year.

8 Net incoming/outgoing resources

Net (outgoing)/incoming resources for the period include:

et (outgoing)/incoming resources for the period include:
Depreciation of fixed assets
Independent examiners fees		 2025
£
-
-
-		 2024
£
-
-
-

9 Staff costs

The aggregate payroll costs were as follows: -

Staff costs during the period
-
Wages & salaries
-
Pension costs (Employee and Employer)		 2024
£
77,458
2,468
79,926		 2023
£
105,996
3,184
109,180

15

The monthly average number of persons employed by the charity during the period was eight. Four employees are enrolled in the NEST pension scheme. No employee received emoluments of more than £60,000 during the period.

10 Taxation

The charity is a registered charity and is therefore exempt from taxation.

11 Tangible fixed assets


Cost
At 1 September 2024 (See note below)
Additions in period
At 31 August 2025

Depreciation
At 1 September 2024 (See note below)
Charge for year
At 31 August 2025
Net Book Value
At 31 August 2025
At 31 March 2024 (See note below)		 Building
£
Furniture and
Equipment
£
Computer
Equipment
£
271,696
38,703
2,811
-
-
-
271,696
38,703
2,811

-
38,703
2,811
-
-
-
-
38,703
2,811

271,696
-
-
271,696
-
-		 Total
£
313,210
-
313,210

41,514
-
41,514

271,696

271,696

Note: The Base Cost at 1 April 2017 was determined as follows. Building based on original build cost with 0% depreciation. Furniture, General Equipment and Computer Equipment Based upon a review by trustees having regard to the age and (if appropriate) serviceability.

A market valuation was undertaken by Symonds and Sampson during 2018 and it has been agreed that as at 31 March 2018, the building known as Wooden Spoon House is to be given a market value in the region of £250,000. The trustees agreed that a value of £245,000 should be used with an addition of £26,696 for a new outside play area giving a total value of £271,696.

No market valuation was conducted during 2024 or 2025 but, it has been recommended a revaluation should be done in the near future. All Furniture and Equipment including computers was fully depreciated as at 31 August 2024 and 2025.

12 Stock
Total Total
2025 2024
£ £
Stocks - -

16

13 Debtors
Total
2025
£
Debtors
Prepayments
3,644
-
14 Creditors: amounts falling due within one year
Total
2024
£
Creditors
-		 Total
2024
£
3,644
1,035
Total
2023
£
-

15 Funds

Balance at
1 April 2023		 Balance at
1 April 2023		 Balance at
1 April 2023		 Incoming
resources		 Incoming
resources		 Resources
expended		 Resources
expended		 Transfer
between funds		 Transfer
between funds		 Transfer
between funds		 Balance at 31
August 2024		 Balance at 31
August 2024		 Balance at 31
August 2024
£ £ £ £ £
Unrestricted funds
General
General
Fixed assets		 229,030
261,324		 105,645 (110,692) - 223,983
261,324
Designated-Specialist Equipment 21,000 - - - 21,000
Total General Funds 511,354 105,645 (110,692) - 506,307
Restricted funds
Total Restricted Funds - **- ** - - -
Total Funds 511,354 326,072 (135,315) - 506,307

16 Analysis of net assets between funds

Historic restricted funds which have been used for the purposes intended have been written off to the general fund. All other funds or assets are deemed to be ‘General’.

Once funded from a restricted fund any item purchased is a general asset and is freely available for general use within Taunton Opportunity Group.

17 Related party transactions

There were no related party transactions for the year ended 31 August 2024 and 2025.

17