Ch¥rity registratlon numbér 286100 (England and Wales NORTH WOOThON PRE4CHOOL PLAYGROUP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
NORTH WOOTTON PRE-SCHOOL PLAYGROUP LEGAL ANDADMINISTRATIVE INFORMATION TnJ$tee$ Mrs J Galley Mrs C Johnson Mrs H Hewitt (Chairperson) Mrs D Rushton ITreasurerl Mrs L Carton (Secretary) Mrs LAbel Mr$ C Parker (Appointed 6 November 2024} (Appolnled 6 November 2024} Charity number {England and Wales) 286100 Ind•pendènt èxamlnar Mapus- Smith and Lemmon LLP 48 King Street Kings Lynn England PE30 1HE
NORTH WOOTTON PRE-SCHOOL PLAYGROUP CONTENTS Pag• TNs¢ees' Port Ind8(jen1 examinerfs report St8tement of financial activities B818nce sheet Notes to tha financial statemenls 7-13
NORTH woorroN PRE-SCHOOL PLAYGROUP TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST2025 The trusteès prèsènt their annual report and financial staterllenls for the year ended 31 August 2025. The acrA)unts have been preparod in 8c¢ordan¢o with the accounting policies set out in note 1 to the accounts 8n(I comply with the charity'8 governing docum8nt, the Charities Act 2011 and "Accounting and Reporting by Charitl83= Statement of Recommended Pr8Cti¢e 8pplicab16 lo charities pparIng their accounts in accordance with the Finanoal Reporting Stsndard applicable in the UK and Rapublic of Ireland IFRS 102}" las amended for acc<)unting periods ¢ommencing from 1 January 20161 Obje¢tivo$ and a¢tiviti•s The charity's objects are to enhance the developmont and education of chi5dren under statutory school age. Public benefit The Trustees have had regard lo the Charity Commission's guidance on public benefrt and h8ve sought to ensurè that am activits'es und8rt8k8n hav8 b8gn in line with the ¢hadtys objectives. Achlevoments and performancg Significant activitlgs and 8Ghlfjv8ments agalnst objectlves North Wootton Pre4chool Aehlèvèmènts and P•rfornianGe 2024125 Pre-school continues lo provide the opportunity for children to grow and dgvek)p prior to enlering mainstream schcK>I. We obtained a good r*ing from ofsted this year. The inside areas have had a total revamp for 8 mor8 natural and calming envInment. We have liMFted the plasti¢ used within Pre-school and are uslng natural produ¢ts and Items whlch children see every day in the home. Many ilems wère kindty donated by parents and people in the community, as well as ilems being provided by our mentor. Wè havè qulèt areas in all roorns whlch the chiklren use to &glm themselves or gts to when they wlsh to have quiet lima looking at books. The main areas have been a positive stsp for tha PrChl, with retming children commenting on how tnuch they bve the new Pre-school. The outside water Ir8y has been plaCed. Children happily expk)re the various activiti88 which take within this tray. The mud kitchen is Changed regularly and inspires the chiblren. They can bake, sell item8, or use the area 88 a workshop. Endless opportunits.gs to develop all areas of learning. Children contlnue to come in without parènts. and ftnd thelr own named peg in the conservatory area. Bags are plad on their named peg. Children are encouraged to s8if-r8gistèr and hang thair namg badg8 and coat on a peg inslde. Thls has helped devebp their independent skills. Al the end of the summer tam), we removed the 3G which had been used when we had a maze. We dug up the area and placed 3 tractor tyres uprlght to form a tunnel. We atso ptaced 3 smaller tyres into th6 ground and adde(J a seal to make a traclor for the Children tr) use. Two very rge lyres were plad flat near our tree one to bè filled with sand. and one wlh bark for s8nsory opportunities. The chlldren will start to use in the next academic year. A balloon entertainer attended both our Christrnas and Le8ver'$ parties. Party food w8s served to the children by staff. Both parties were a huge success and the children were totally focussed on what was happaning and all p8rbcip8ted w911.
NORTH WOOTTON PRE-SCHOOL PLAYGROUP TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 We had lots of children on our books lo join us this year, however when we contacted them, they had pul their names down th other settlngs resulting In us having spaces al tha stsrt of the ac¥demS¢ year. Staff were kept to the minimum required lo meet staff.'¢hild ratios, although Some days we had additional stsff to offer oxtra support when required. The Pre-school was full on most sessions by the end of the academic year. A member of stsff rejoined Pre-school in February after finishing her maternity leave. She settled back into the settlng vary qulckly. lakSng up the samo hours she had prior lo the maternty leav8. The manager works 4 days 2.5 days with the children. and the remaining time observing staff, carrying out observations. liaising with the Deputy Manager, attending Meetings elc. The Deputy Manager continues WOTknng one day with the children and 3 days in the office. Spaces will be limwted moving forward due to the government in¢roasing free funding to 30 hours for 9 Jnonths old, with Pre-school taking theso children the term after their 2nd birthday. The waiting list lo join the Pre-school is still very good and we remain positive for next year. Financial review Financially the playgroup is healthy and is ablé to mèèt its objÈctivès. In the y8ar thèrè has bèen a nèt surplus of funds amounting lo £13,123 12024 - £13.8851. The Trustee Board have agreed a resetves policy in line with the organisab'on objectives and this gives the charity beiween three and six months running costs should funding be 8gver&ly ¢ompromised in the luture. The present18vel of resarves held is £82.79612024- £69,673}- Major risks The trustees have assessed the major risks to which the charity is exposed. and ar8 satisfied that systems are in place to miligale exposure lo the major risks. Structure. governance and management The charity Is govemed by its Constitution dated 11 October 1982. as amended 17 October 1995, 29 March 2011 and 16 October 2023. 1t was registered as a charity with the Charity Commission on 4 January 1983. The twslees who served durfng the year and up to the date of slgnature of the financlal ststements were.. Mrs J Galley Mrs G Johnson Mrs H Owen ITasUrer) Mr&bPHewitt IChakFpeFsen) Mrs D Rushlon ITreasurerl Mrs E Slading Mrs L Carton (Secretary) Mrs LAbel Mrs C Parker IResi9ned 6 November 20241 IResign@d 4 Septpmber 20241 (Appointed 6 November 2024) (Appointed 6 November 2024} Recruitment and appointment ortruslees All eMberS together with existing trustees a eligible to sland for election as Injslees. Those nominated and appointed are elected 81 the A.G.M. Organallonal slructufrE The senior offici81 to whom the day lo day management of the charity is delegat6d by the chaty trustees is Trudy Akers.
NORTH WOOTTON PRE4CHOOL PLAYGROUP TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 The trustees, raport was approved by Ihe Board of TnJstees. Mr$ H Hewitt (Chairperson) Trusté• Date..
NORTH WOOThON PRE-SCHOOL PLAYGROUP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH WOOThON PRE4CHOOL PLAYGROUP I report lo the Iruslees on my exarnination of thg financial slalements of North Wootton Pr&Sthool Playgroup Ilhe charilyl for the year ended 31 August 2025. Responsibilbtigs and S15 of Teport As the trustees ol the charily you are responsible for the prepar81ion of tre fin8nci81 ststem9nts in 8ccord8nce wth the requlremenls of Ihe Charlties Act 2011. I report in resp8d of my ox8min8tion of tha charity's fin8neial statem&nts c&rried out under seetton 145 of the Charities Act 2011. In carrying out my èxamination I havg folld th8 Diièctions given by thè Cl)arity Commission under section 14515llbl of the Charities Act 2011. Indepèndènt ex4Minèrfs stal•m8nt Your attention is drawn to the fact that the charity has prepared the financial ststements in accordan with the T81evant version of the Statement of Recommènded Practice applicable to charities preparing their financial statemènts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in praf8rènca to tho Accounting and Reporting by Charities.. Statement of Recommended Practice issued 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. l understand that this has been done in order for the finanThal stslgments lo providg a true and fair view in accordance with UK Generally Aepted AcCntIng Practsce. I have completed my examination. I confirm that no matters h8ve come to My attention in nnectiOn wilh the examination giving me cause to bdieve that in any material respect., accounlino records were not kept in respect of the charity as required by $8CtTon 130 of the Charities Act 2011. the fin8nctal statements do not accord with those rgcords,. or the financial statements do nol Mpty with the applicabte requiTements concerning the IoTrn and content of financial statamènts sat out in the Charities IAccounls and Reports) Regulations 2008 other than any rgquirèment that the financial statements gtve a true and fair VIÈW, which is ngt a matter Considered as part of an independent examinab"on. I have no concerns and hav8 come 8cr05s no other tter$ in connectlon wlth the examlnatlon to which attention should be drawn in this Teport in order to enable a propèr understanding of the financial statements to be re8ched. Sharon Edwards, F.C.A. For and QT) behalf of maMith & Lemmon LLP 48 lfjn9 Street Kings Lynn PE30 1HE EnglBnd
NORTH woorroN PRE4CHOOL PLAYGROUP STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Unrèstricted Ro$trict•d funds funds 2025 2025 Total Unrestrlcted Rostricted funds funds 2024 2024 Total 2025 2024 Not96 Income from: Donatlons and legacies Chariiable activities Olher trading aGlivilies Investsnents 115,820 13,645 1.609 334 999 116,819 13,645 1,609 334 102.842 20,160 1,579 308 103,342 20,160 1,579 308 Total incom& 131.408 999 132,407 124,889 soo 125,389 Exp•ndltur6 on: Chariiable activities 119,284 119,284 111.004 500 111,504 Total exp¢ndltur¢ 119,284 119,284 111.004 500 111,504 Net inc*)me and movement In funds 12.124 999 13,123 13.885 13,885 R¢¢on¢ili8tion of funds: Fund balances al 1 September 2024 69,673 69,673 55,788 55,788 Fund balances at 31 August 2025 81,797 999 82,796 69,673 69,673 The statement of financial actwilies includ$$ all gains and lossès recognised in the year. AN income and expenditure derive from conllnuing activities.
NORTH WOOThON PRE-SCHOOL PLAYGROUP BALANCE SHEET ASAT31AUGUST2025 2025 2024 Notes Curr•nt assots Deblofs Cash 8t bank and in han 12 3,890 80,496 2,729 70,956 84,386 73,685 Creditors= amounts falling due wrthin one year 13 (1,5901 14,0121 Net Currgnt assets 82,796 69,673 The fund5 of the charlty R8striot8d income funds Unrestricted 14 15 81,797 69.673 82.796 69,673 The fin8nci81 statemènts w&rè approved by the trustees on fi.1 ! .1 ipLi- Mrs H Hewitt IChairperson} Trustee Mrs D Rushlon (Treasurer Trust80
NORTH WOOTTON PRE4CHOOL PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Aceountlng pollcles Charity infomiation North Wootton Preschool Playgroup Is a charity registered with the Charity Commission in England. The operation81 address is Priory Court, 55 St Augustine's Way, SoLtth Woolton, King's Lynn, Norfolk, PE30 3TE. 1.1 Basis of preparation The a¢counls have bagn pr&pad in accordance with the charivs goveming document. the Charities Act 2011 and °Accc>unting and Reporting by Charlties.. Ststemènt of Recommended Practice applicable to ¢haritie$ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended for accountlng petlods commencing from 1 January 20161. The charity is a Public Benefit Enbty as defined by FRS 102. The charity has taken advantage of the provisions In Ihe SORP for charities applying FRS 102 Update Bulletin 1 not to PTeparB a Statement of Cash Fltsws. The financial statements have depgrted frtsm the Ch8ritiÈs IAceoLJnts Ènd Reports) Regulatir>ns 2008 only to the extent required to provide a true and fair view. This departure has Involv8d following thè StatÈrriènl of Recommended Practice for charities applying FRS 102 rather than the weision of the Ststernant ol R8commended Practice Ythich is referred lo in the Rggulations bul which has sin b88N Wlthdrawn. The financial statements are prewared In slerllng. which is the functtonal currency of the charity. Monetary amounts in these finan¢i81 statements are rounded to the nearest £. The financial ststements have been prepared und£r tho hislori¢al cost convgntion. Th$ piincipal accounts.ng policies adopted are set out below. 1.2 Going eoncgrn At the time ol approving the financial statements, the trustees have a reasonsblè èxpeetation that the charity has adequate resources to continue in operational 8xlstsnc8 for the for9$8eable fLJlur8. Thus Ihg tnjstegs continue to adopt the going concern basis of accounting in proparing the financial Ststements. 1.3 Charitable funds Unrestricted funds are available for use al the diretioN of the tnJsl888 in fvrtherancè of their charitab objectives. Resiricled funds are subject to spectfic conditiofi$ by donors tsr grantors as to how thèy may bè used. The purposes and uses of the restricted funds are Sel out in the notes to the financlal ststements. Endowment funds 8re subject lo spg¢ific oinditions by donors that the capital must be maintained by the charity. 1.4 Income Income is rscognised when the ¢hafity is legalty entltled to it aftw any perfomiance condittons have been met, the arnounts be measured lIablY. and it is probable that income will be recéived. Cash donations a regniSed on receipt. Other donations are recognised once the tharity ha5 been notified of the donation, unlpss perfoFtnance tondib.ons require deferral of the amount. Income tax reTr)vefable in relation to donations récelvéd undèr GIftAld tsr dèeds of covenant is recognised at the time of the donation. LegaciB5 are recognisett on receipt or otherwse if the charity has been nolrfed of an impending distribution, the amount is known, and receipl is trxpected. tt tho amount Is not known, thè leg8ey Is treated as a contingent asset.
NORTH woorroN PRE-SCHOOL PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Aecountlng pollcles {Continued} 1.5 Expenditure Expenditure is recognised once ther¢ is a leg81 or ¢onstructfve obligation to tonsfer economi¢ benefit tr) third p8rty, it is probable that a Iran8fer of eGonomic benefts will be required in settlernenl, and the anK)unl of thè obligation can be measured reliably. Expenditure is cla¥$lfled by Bctivity. The costs of each 8clfvtty are made up of the total of dlrect ¢osts and shared costs, includiTrg support costs involved in undertaking each activity. Direct cosls attn'butable to a sing activity are albeatèd diredy to that activty. Shared costs which contribute to more than one activity and support ¢osts whi¢h are not attributable to a single activity are apportioned betwèèn thosè activities on a basis Ix)nslstent wlth the use of resource5. Central staff costs are allocated on the basis of time spent, ar depreeiatior) ehargas ar8 allocated on Ihe portion of the 858ot's usè. Expènditure is recognised when a liability is incurred. Contractual arrangements and performance relats grants ar8 racognised as goods or servi¢es arè supplied. Other grant payments are re¢ognised when a constructive trbligatlon arises that result in the payment bng unavoidab. Costs of gen8rdting funds 8ra thosè costs incurred in trading activit5es Ihat raise funds. Charitable activities artr those eosts Incurred by the cknarlty in meeting its Charitab objethves. Governance costs Include those irtcufred in the governance of the charity and ils assets and are prlm8MIy associated with the conslilutional 8nd 81atutory wuirements. 1.6 Employee beneflts The cost of afiy unus8d hollday en*ement is recognised in the period in which th8 empksyaa's servicgs arg received. Temiination benefits ar8 recognid Imme(Ilatsty as an expense when the charity Is denStr3b committed terminate the employmènt of an 8mploy88 or to provide leminalion beffi18. Income from donations and l•gacl8s Unre$tri¢tèd R•stricted funds fvnds 2025 2025 Total Unrestrlcted Reslrictgd funds funds 2024 2024 Total 2025 2024 Grants Other 999 500 102,842 115.820 115.820 102,842 115,820 116.819 102,842 500 103,342
NORTH WOOThON PRE-SCHOOL PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Income from charitable actlvSties Unre$trict•d Unrgstrlcted funds funds 2025 2024 Pro4chool Playgroup f8es 13,645 20,160 Income from othertrading activftl Unr8strictsd Unrestrlcted funds fund$ 2025 2024 Fundraislng events 1,609 1,579 Income from Inv•stmants Unrestricted Unrestricted fvnds furtds 2025 2024 Interest receivable 334
NORTH WOOThON PREcHOoL PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Expendlture on charitable activlllès Pr•4¢hool Pr•4chool 2025 2024 Dir¢¢t ¢ts Staff Costs Rent and rates Insuranc8 Llght and haat Rep8ir8 and maintenance Postage and stationery Telephone and intsrnet Trsvelling and training Parties, trips and grf 102,875 920 1,614 2,053 2,015 461 1,135 104 855 93,771 2,625 1,868 2,392 1,225 644 1,223 376 813 k 11 Cleaning expenses Milk and b1UrtS Registration Sweatshirts Playgrrjup m8terlals New equipment and toys Bank eharg8S Other charitable expenditure 2,278 752 150 225 841 731 139 660 1,418 553 358 153 970 1,436 129 110 117,808 110,064 Share of support and gov•rnanc8 costs {see note 71 Govemanca 1,476 1,440 119,284 111,504 Analysis by fund Unrestricted funds Restricted fullds 119.284 111,004 500 119,284 111,504 Support costs allocated to actlvltle8 2025 2024 Govemance cJ)51s 1,47 1,440 An8lys•d bètwèon: Pre-sohool 1,476 10-
NORTH WOOThON PRE-SCHOOL PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Not mov•m•nt In funds 2025 2024 The net mOvent In funds Is stated after chargIn{CredIting}.' Fe8s payable for the ind8P8ndènt èxaminatton of charity's financial statern8nts 1.476 1,440 Trustees None of the Irusta8s (or any persons eonnècled with Ihoml recoivèd any remuneration or bonèfils from the harity during th8 year. 10 Employees Thè average monthly number of employees during the year wa8-. 2025 Numbor 2024 Number Playgroup workers 10 10 Employment costs 2025 2024 Wages and salaries 102,875 93,771 There were no employees whosg annual rgmuneration was more than £60,OLNJ. Remuneratlon of key managemerrt personnel Th8 fgTnull8rab"on of managament personn81 was as folk)ws: 202S 2024 Aggregate compensation 36,7 32,677 11 Taxation Tho Chadty Is exempt frDm taxatlon on Its acuvltles because all Its income Is applied for charitable purposes. 12 Debtors 2025 2024 Amounts falling du& within one year: Tradè debtors other debtors 1,828 2.062 1,116 1.613 3.890 2,729 11
NORTH woorroN PREcHOoL PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FQR THE YEAR ENDED 31 AUGUST 2025 13 Crèdltors.. amounts falllng due wlthln one year 2025 2024 Payments received on account Other credÈtors Accruals and deferred Income 390 420 576 3,016 1,200 1,590 4,012 14 Restrict*d funds At1 Sèptember 2024 h7comlng rnsourcgs Rosources Al 31 August expended 2025 NCC 999 Previous year: At1 Sgptember 2023 Iner)ming ROur¢S At 31 August expended 2024 Smarter Grant 500 1500) The Smarter Grant for £SOO was used to fund mtrnies spent on earty years toolkÈts for the playgroup chIldn NCC Gr8llt IS an Expansion Granl for Earfy Education to be used in relation to any cL)sts incurred to deVer under 2 and 2 year okl funding. 15 Unrestrlcted funds Thè unrestricted funds of the charty comprise the unexpended balances of donations aTKI gr8nts which are n(rt subj8Ct tr) spècific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside oul ol unstriCted lunds by the trustees for specific purposes. At1 Sèptémbèr 2024 Incomlng r•sourc•s Resources At 31 August pend•d 2025 General fvnds 69.673 131.408 1119.2841 81,797 12-
NORTH woorroN PRE-SCHOOL PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 15 Unrestrlcted funds (Continued Pr¢vlou$ ygar: At1 Soptember 2023 comlng resources Resourcès At 31 Augu$t expended 2024 General funds 55,788 124,889 1111,0041 89,673 16 Analysls of not Jssets bet8 fund$ Unrestricted fund$ 2025 Restricted fund$ 2025 Totsl 2025 At 31 August 2025: Current a8s6ts1lliabilitiesl 81,797 82,796 81.797 999 82,796 Unrgstrlct8d funds 2024 Rostrlcted funds 2024 Total 2024 At 31 August 2024: Curranl assetsllliabililiesl 69,673 89,673 69,673 69,673 17 R•l•tsd party transactions There w8re no disclosabla r8iat8d paty transactions during the year12024- none). 13-