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2025-07-31-accounts

Executive Summary

Woodchester Playgroup For the year ended 31 July 2025

2025
2024
VARIANCE
Cash
Cash received
101,023.18
99,405.87
1.63%
Cash spent
88,423.22
87,468.28
1.09%
Cash surplus (deficit)
12,599.96
11,937.59
5.55%
Closing bank balance
103,271.62
90,671.66
13.90%
Profitability
Income
107,131.58
99,722.73
7.43%
Direct costs
-
-
-
Gross profit (loss)
107,131.58
99,722.73
7.43%
Other income
-
-
-
Expenses
87,462.78
86,045.11
1.65%
Profit (loss)
19,668.80
13,677.62
43.80%
Balance Sheet
Debtors
7,586.75
298.50
2,441.62%
Creditors
143.38
(81.04)
276.92%
Net assets
111,892.99
92,224.19
21.33%
Sales
Number of invoices issued
129.00
112.00
15.18%
Average value of invoices
819.39
523.22
56.61%
Performance
Gross profit margin (%)
100.00
100.00
-
Net profit margin (%)
18.36
13.72
33.86%
Return on investment (p.a.) (%)
17.58
14.83
18.52%
Position
Average debtor days
25.85
1.10
2,259.39%
Average creditor days
-
-
-
Short term cash forecast
7,443.37
379.54
1,861.16%
Current assets to liabilities
747.12
(1,122.53)
166.56%
Term assets to liabilities
-
-
-

16 Apr 2026 Page 1 of 7

Management Report Woodchester Playgroup

Cash Summary

Woodchester Playgroup For the year ended 31 July 2025

Cash Summary
Woodchester Playgroup
For the year ended 31 July 2025
YEARLY
2025 AVERAGE VARIANCE
(YTD)
Income
Accounts Receivable 3.50 1.50 133.33%
Donations 690.41 577.50 19.55%
Fees 13,564.87 18,447.25 -26.47%
Fundraising 702.92 1,171.60 -40.00%
Grants 75,268.92 75,333.65 -0.09%
Hall Hire 3,322.00 3,300.00 0.67%
HP EHCP Grants/Funding 5,241.00 - -
Other Revenue 511.48 180.00 184.16%
Registration Fee 510.00 210.00 142.86%
Stay & Play 28.23 255.23 -88.94%
Total Income 99,843.33 99,476.73 0.37%
Less Expenses
Accounts Payable (94.51) 241.25 -139.18%
Bad Debt Write Off - 127.50 -100.00%
Bookkeeping 3,180.00 3,260.00 -2.45%
Cleaning 558.71 1,255.08 -55.48%
Consumables 853.21 1,352.70 -36.93%
DBS Checks 288.01 62.98 357.30%
Gifts 256.00 18.37 1,293.58%
Insurance 3,274.16 2,732.97 19.80%
Light & Heat 2,247.93 1,189.13 89.04%
NIC Payable 4,415.93 3,087.41 43.03%
Office Salaries 69,769.27 71,914.74 -2.98%
Other Staff Costs 1,220.71 383.99 217.90%
Pata Payroll 547.35 582.40 -6.02%
PAYE Payable (4,991.87) (7,077.88) 29.47%
Pension Contributions - Neste 964.37 919.87 4.84%
Pensions Control - Neste (19.81) (3.00) -560.33%
Phone and Broadband 575.91 487.38 18.16%

16 Apr 2026 Page 2 of 7

Management Report Woodchester Playgroup

Cash Summary

YEARLY
2025 AVERAGE VARIANCE
(YTD)
Premises 1,038.00 1,679.97 -38.21%
Printing, Stationary, Postage 223.21 266.26 -16.17%
Professional Fees 721.71 1,870.37 -61.41%
Refreshments 496.31 543.13 -8.62%
Repairs and Maintenance 617.46 769.83 -19.79%
Rounding (5.00) - -
Subscriptions 1,020.39 701.70 45.42%
Wages 75.91 - -
Total Expenses 87,233.36 86,366.15 1.00%
Surplus (Deficit) 12,609.97 13,110.58 -3.82%
Plus Other Cash Movements
Fixed Assets (10.01) (1,172.99) 99.15%
Total Other Cash Movements (10.01) (1,172.99) 99.15%
Net Cash Movement 12,599.96 11,937.59 5.55%
Summary
Opening Balance 90,671.66 78,734.07 15.16%
Plus Net Cash Movement 12,599.96 11,937.59 5.55%
Cash Balance 103,271.62 90,671.66 13.90%

16 Apr 2026 Page 3 of 7

Management Report Woodchester Playgroup

Profit and Loss

Woodchester Playgroup For the year ended 31 July 2025

Profit and Loss
Woodchester Playgroup
For the year ended 31 July 2025
2025 JUL 2024-JUN
2025
YEAR TO DATE
Trading Income
Donations 690.41 634.91 690.41
Fees 14,733.37 14,733.37 14,733.37
Fundraising 702.92 397.20 702.92
Grants 81,582.17 78,768.45 81,582.17
Hall Hire 3,322.00 3,344.00 3,322.00
HP EHCP Grants/Funding 5,241.00 5,241.00 5,241.00
Other Revenue 531.48 531.48 531.48
Registration Fee 300.00 810.00 300.00
Stay & Play 28.23 13.73 28.23
Total Trading Income 107,131.58 104,474.14 107,131.58
Gross Profit 107,131.58 104,474.14 107,131.58
Operating Expenses
Bad Debt Write Off - 75.00 -
Bookkeeping 3,180.00 3,180.00 3,180.00
Cleaning 558.71 558.62 558.71
Consumables 777.81 771.35 777.81
DBS Checks 288.01 288.01 288.01
Gifts 256.00 186.00 256.00
Insurance 3,274.16 3,274.16 3,274.16
Light & Heat 2,344.25 2,142.22 2,344.25
NIC Payable 4,415.93 4,180.83 4,415.93
Office Salaries 69,769.27 70,187.36 69,769.27
Other Staff Costs 1,382.13 1,220.71 1,382.13
Pata Payroll 547.35 559.60 547.35
PAYE Payable (4,991.87) (5,042.31) (4,991.87)
Pension Contributions - Neste 964.37 945.13 964.37
Pensions Control - Neste (19.81) 51.22 (19.81)
Phone and Broadband 571.15 550.91 571.15
Premises 1,038.00 943.00 1,038.00
Printing, Stationary, Postage 223.21 221.71 223.21
Professional Fees 674.04 674.04 674.04
Refreshments 496.31 500.75 496.31
Repairs and Maintenance 617.46 617.46 617.46
Subscriptions 1,020.39 1,016.79 1,020.39
Wages 75.91 75.91 75.91
Total Operating Expenses 87,462.78 87,178.47 87,462.78
Net Profit 19,668.80 17,295.67 19,668.80

16 Apr 2026 Page 4 of 7

Management Report Woodchester Playgroup

Balance Sheet

Woodchester Playgroup As at 31 July 2025

Balance Sheet
Woodchester Playgroup
As at 31 July 2025
Balance Sheet
Woodchester Playgroup
As at 31 July 2025
31 JUL 2025
31 JUL 2024
Assets
Bank
09015110138309
103,130.26
90,476.86
Petty Cash
141.36
194.80
Total Bank
103,271.62
90,671.66
Current Assets
Accounts Receivable
7,586.75
298.50
Total Current Assets
7,586.75
298.50
Fixed Assets
Computer Equipment
1,172.99
1,172.99
Equipment
10.01
-
Total Fixed Assets
1,183.00
1,172.99
Total Assets
112,041.37
92,143.15
Liabilities
Current Liabilities
Accounts Payable
143.38
(81.04)
Rounding
5.00
-
Total Current Liabilities
148.38
(81.04)
Total Liabilities
148.38
(81.04)
Net Assets
111,892.99
92,224.19
Equity
Current Year Earnings
19,668.80
13,677.62
Retained Earnings
92,224.19
78,546.57
Total Equity
111,892.99
92,224.19

16 Apr 2026 Page 5 of 7

Management Report Woodchester Playgroup

Aged Receivables Summary

Woodchester Playgroup As at 31 July 2025

Ageing by due date

CONTACT CURRENT < 1 MONTH 1 MONTH 2 MONTHS 3 MONTHS OLDER TOTAL
Alfia Wilkins - - - - - (1.50) (1.50)
Archie Cook - - - - - 30.00 30.00
Bear Girvan - - - - - 624.00 624.00
Bo Pietrantonio - - - 198.00 - - 198.00
Dylan Crawshaw - 115.50 - - - - 115.50
Elijah Cook-Lund - 115.50 - 49.50 (0.50) 20.00 184.50
Elodie Walker - - - - - 30.00 30.00
Fred Ward - - - - - 30.00 30.00
Gloucestershire
County Council 6,313.25 - - - - - 6,313.25
Shire Hall
Harley Pearse - - - - - 66.00 66.00
Molly Hobbins - - - - - (3.00) (3.00)
Total 6,313.25 231.00 - 247.50 (0.50) 795.50 7,586.75
Percentage of
total
83.21% 3.04% - 3.26% -0.01% 10.49% 100.00%

16 Apr 2026 Page 6 of 7

Management Report Woodchester Playgroup

Aged Payables Summary

Woodchester Playgroup As at 31 July 2025 Ageing by due date

CONTACT CURRENT < 1 MONTH 1 MONTH 2 MONTHS 3 MONTHS OLDER TOTAL
Aged Payables
British Gas - 112.88 (16.82) - - - 96.06
Edf Electricity &
Gas
- - - (4.49) - (142.25) (146.74)
Indeed - 161.42 - - - - 161.42
Pozitive Energy - - - - 0.26 - 0.26
Tesco Mobile - - - (17.50) - - (17.50)
XLN - Daisy
Communications
49.88 - - - - - 49.88
Total Aged
Payables
49.88 274.30 (16.82) (21.99) 0.26 (142.25) 143.38
Total 49.88 274.30 (16.82) (21.99) 0.26 (142.25) 143.38
Percentage of
total
34.79% 191.31% -11.73% -15.34% 0.18% -99.21% 100.00%

16 Apr 2026 Page 7 of 7

Management Report Woodchester Playgroup

Executive Summary

Woodchester Playgroup For the year ended 31 July 2025

2025
2024
VARIANCE
Cash
Cash received
101,023.18
99,405.87
1.63%
Cash spent
88,423.22
87,468.28
1.09%
Cash surplus (deficit)
12,599.96
11,937.59
5.55%
Closing bank balance
103,271.62
90,671.66
13.90%
Profitability
Income
107,131.58
99,722.73
7.43%
Direct costs
-
-
-
Gross profit (loss)
107,131.58
99,722.73
7.43%
Other income
-
-
-
Expenses
87,462.78
86,045.11
1.65%
Profit (loss)
19,668.80
13,677.62
43.80%
Balance Sheet
Debtors
7,586.75
298.50
2,441.62%
Creditors
143.38
(81.04)
276.92%
Net assets
111,892.99
92,224.19
21.33%
Sales
Number of invoices issued
129.00
112.00
15.18%
Average value of invoices
819.39
523.22
56.61%
Performance
Gross profit margin (%)
100.00
100.00
-
Net profit margin (%)
18.36
13.72
33.86%
Return on investment (p.a.) (%)
17.58
14.83
18.52%
Position
Average debtor days
25.85
1.10
2,259.39%
Average creditor days
-
-
-
Short term cash forecast
7,443.37
379.54
1,861.16%
Current assets to liabilities
747.12
(1,122.53)
166.56%
Term assets to liabilities
-
-
-

16 Apr 2026 Page 1 of 7

Management Report Woodchester Playgroup

Cash Summary

Woodchester Playgroup For the year ended 31 July 2025

Cash Summary
Woodchester Playgroup
For the year ended 31 July 2025
YEARLY
2025 AVERAGE VARIANCE
(YTD)
Income
Accounts Receivable 3.50 1.50 133.33%
Donations 690.41 577.50 19.55%
Fees 13,564.87 18,447.25 -26.47%
Fundraising 702.92 1,171.60 -40.00%
Grants 75,268.92 75,333.65 -0.09%
Hall Hire 3,322.00 3,300.00 0.67%
HP EHCP Grants/Funding 5,241.00 - -
Other Revenue 511.48 180.00 184.16%
Registration Fee 510.00 210.00 142.86%
Stay & Play 28.23 255.23 -88.94%
Total Income 99,843.33 99,476.73 0.37%
Less Expenses
Accounts Payable (94.51) 241.25 -139.18%
Bad Debt Write Off - 127.50 -100.00%
Bookkeeping 3,180.00 3,260.00 -2.45%
Cleaning 558.71 1,255.08 -55.48%
Consumables 853.21 1,352.70 -36.93%
DBS Checks 288.01 62.98 357.30%
Gifts 256.00 18.37 1,293.58%
Insurance 3,274.16 2,732.97 19.80%
Light & Heat 2,247.93 1,189.13 89.04%
NIC Payable 4,415.93 3,087.41 43.03%
Office Salaries 69,769.27 71,914.74 -2.98%
Other Staff Costs 1,220.71 383.99 217.90%
Pata Payroll 547.35 582.40 -6.02%
PAYE Payable (4,991.87) (7,077.88) 29.47%
Pension Contributions - Neste 964.37 919.87 4.84%
Pensions Control - Neste (19.81) (3.00) -560.33%
Phone and Broadband 575.91 487.38 18.16%

16 Apr 2026 Page 2 of 7

Management Report Woodchester Playgroup

Cash Summary

YEARLY
2025 AVERAGE VARIANCE
(YTD)
Premises 1,038.00 1,679.97 -38.21%
Printing, Stationary, Postage 223.21 266.26 -16.17%
Professional Fees 721.71 1,870.37 -61.41%
Refreshments 496.31 543.13 -8.62%
Repairs and Maintenance 617.46 769.83 -19.79%
Rounding (5.00) - -
Subscriptions 1,020.39 701.70 45.42%
Wages 75.91 - -
Total Expenses 87,233.36 86,366.15 1.00%
Surplus (Deficit) 12,609.97 13,110.58 -3.82%
Plus Other Cash Movements
Fixed Assets (10.01) (1,172.99) 99.15%
Total Other Cash Movements (10.01) (1,172.99) 99.15%
Net Cash Movement 12,599.96 11,937.59 5.55%
Summary
Opening Balance 90,671.66 78,734.07 15.16%
Plus Net Cash Movement 12,599.96 11,937.59 5.55%
Cash Balance 103,271.62 90,671.66 13.90%

16 Apr 2026 Page 3 of 7

Management Report Woodchester Playgroup

Profit and Loss

Woodchester Playgroup For the year ended 31 July 2025

Profit and Loss
Woodchester Playgroup
For the year ended 31 July 2025
2025 JUL 2024-JUN
2025
YEAR TO DATE
Trading Income
Donations 690.41 634.91 690.41
Fees 14,733.37 14,733.37 14,733.37
Fundraising 702.92 397.20 702.92
Grants 81,582.17 78,768.45 81,582.17
Hall Hire 3,322.00 3,344.00 3,322.00
HP EHCP Grants/Funding 5,241.00 5,241.00 5,241.00
Other Revenue 531.48 531.48 531.48
Registration Fee 300.00 810.00 300.00
Stay & Play 28.23 13.73 28.23
Total Trading Income 107,131.58 104,474.14 107,131.58
Gross Profit 107,131.58 104,474.14 107,131.58
Operating Expenses
Bad Debt Write Off - 75.00 -
Bookkeeping 3,180.00 3,180.00 3,180.00
Cleaning 558.71 558.62 558.71
Consumables 777.81 771.35 777.81
DBS Checks 288.01 288.01 288.01
Gifts 256.00 186.00 256.00
Insurance 3,274.16 3,274.16 3,274.16
Light & Heat 2,344.25 2,142.22 2,344.25
NIC Payable 4,415.93 4,180.83 4,415.93
Office Salaries 69,769.27 70,187.36 69,769.27
Other Staff Costs 1,382.13 1,220.71 1,382.13
Pata Payroll 547.35 559.60 547.35
PAYE Payable (4,991.87) (5,042.31) (4,991.87)
Pension Contributions - Neste 964.37 945.13 964.37
Pensions Control - Neste (19.81) 51.22 (19.81)
Phone and Broadband 571.15 550.91 571.15
Premises 1,038.00 943.00 1,038.00
Printing, Stationary, Postage 223.21 221.71 223.21
Professional Fees 674.04 674.04 674.04
Refreshments 496.31 500.75 496.31
Repairs and Maintenance 617.46 617.46 617.46
Subscriptions 1,020.39 1,016.79 1,020.39
Wages 75.91 75.91 75.91
Total Operating Expenses 87,462.78 87,178.47 87,462.78
Net Profit 19,668.80 17,295.67 19,668.80

16 Apr 2026 Page 4 of 7

Management Report Woodchester Playgroup

Balance Sheet

Woodchester Playgroup As at 31 July 2025

Balance Sheet
Woodchester Playgroup
As at 31 July 2025
Balance Sheet
Woodchester Playgroup
As at 31 July 2025
31 JUL 2025
31 JUL 2024
Assets
Bank
09015110138309
103,130.26
90,476.86
Petty Cash
141.36
194.80
Total Bank
103,271.62
90,671.66
Current Assets
Accounts Receivable
7,586.75
298.50
Total Current Assets
7,586.75
298.50
Fixed Assets
Computer Equipment
1,172.99
1,172.99
Equipment
10.01
-
Total Fixed Assets
1,183.00
1,172.99
Total Assets
112,041.37
92,143.15
Liabilities
Current Liabilities
Accounts Payable
143.38
(81.04)
Rounding
5.00
-
Total Current Liabilities
148.38
(81.04)
Total Liabilities
148.38
(81.04)
Net Assets
111,892.99
92,224.19
Equity
Current Year Earnings
19,668.80
13,677.62
Retained Earnings
92,224.19
78,546.57
Total Equity
111,892.99
92,224.19

16 Apr 2026 Page 5 of 7

Management Report Woodchester Playgroup

Aged Receivables Summary

Woodchester Playgroup As at 31 July 2025

Ageing by due date

CONTACT CURRENT < 1 MONTH 1 MONTH 2 MONTHS 3 MONTHS OLDER TOTAL
Alfia Wilkins - - - - - (1.50) (1.50)
Archie Cook - - - - - 30.00 30.00
Bear Girvan - - - - - 624.00 624.00
Bo Pietrantonio - - - 198.00 - - 198.00
Dylan Crawshaw - 115.50 - - - - 115.50
Elijah Cook-Lund - 115.50 - 49.50 (0.50) 20.00 184.50
Elodie Walker - - - - - 30.00 30.00
Fred Ward - - - - - 30.00 30.00
Gloucestershire
County Council 6,313.25 - - - - - 6,313.25
Shire Hall
Harley Pearse - - - - - 66.00 66.00
Molly Hobbins - - - - - (3.00) (3.00)
Total 6,313.25 231.00 - 247.50 (0.50) 795.50 7,586.75
Percentage of
total
83.21% 3.04% - 3.26% -0.01% 10.49% 100.00%

16 Apr 2026 Page 6 of 7

Management Report Woodchester Playgroup

Aged Payables Summary

Woodchester Playgroup As at 31 July 2025 Ageing by due date

CONTACT CURRENT < 1 MONTH 1 MONTH 2 MONTHS 3 MONTHS OLDER TOTAL
Aged Payables
British Gas - 112.88 (16.82) - - - 96.06
Edf Electricity &
Gas
- - - (4.49) - (142.25) (146.74)
Indeed - 161.42 - - - - 161.42
Pozitive Energy - - - - 0.26 - 0.26
Tesco Mobile - - - (17.50) - - (17.50)
XLN - Daisy
Communications
49.88 - - - - - 49.88
Total Aged
Payables
49.88 274.30 (16.82) (21.99) 0.26 (142.25) 143.38
Total 49.88 274.30 (16.82) (21.99) 0.26 (142.25) 143.38
Percentage of
total
34.79% 191.31% -11.73% -15.34% 0.18% -99.21% 100.00%

16 Apr 2026 Page 7 of 7

Management Report Woodchester Playgroup

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees Woodchester Playgroup On accounts for the year ended 3110712025 Charity no (if any) 292714 Set out on pages I report to the trustees on my examination of the accounts of the above charity ('Ihe Trust.) for the year ended 3110712025. Responsibilities and basis of report As the charity's trustees, 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination (other than that disclosed below ") which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act. or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I have no COn￿rnS 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. Please delete the words in the brackets if they do not apply. Signed: Date: 2010512026 Name: Tracy Peart Relevant professional qualification(s) or body (if any): TLP Bookkeeping servI￿s Address: Eastleigh, Townsend, Randwick, Stroud, Glos. GL5 4RY IER Oct 2018

Section B Disclosure Only complete if the examiner needs to highlight material matters of concem (see CC32, Independent examination of charity accounts: directions and guidan￿ for examiners). Give here brief detsils of any items that the examiner wishes to disclose. IER Oct 2018