**KINGSKERSWELL PLAYGROUP AND NURSERY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** **Kingskerswell Playgroup and Nursery Contents For The Year Ended 31 March 2025** |**Contents**|| |---|---| ||**Page**| |Charity Details|1| |Trustees' Report|2| |Independent Examiner's Report|3| |Statement of Financial Activities|4| |Balance Sheet|5| |Notes to the Accounts|6| **Kingskerswell Playgroup and Nursery Charity Details For The Year Ended 31 March 2025** ||Marie Jones (Chair)| |---|---| ||Margaret Wilton| |**Trustees**|Bethan Roberts
Victoria Coleman| ||Samuel Thomas Foster| ||Deborah Rose (Manager)| |**Charity Number**|297146| |**Business**|Parish Centre| ||Church End Road| ||Kingskerswell| ||Newton Abbot| ||TQ12 5LD| |**Accountants**|Twigger Business Solutions| ||220 Torquay Road| ||Paignton| ||Devon| ||TQ3 2HN| Page 1 **Kingskerswell Playgroup and Nursery Charity No. 297146 Trustees' Report For The Year Ended 31 March 2025** The trustees present their report and the financial statements for the year ended 31 March 2025. ## **Trustees** The trustees who held office during the year were as follows: Marie Jones (Chair) Margaret Wilton Bethan Roberts Victoria Coleman Samuel Thomas Foster Deborah Rose (Manager) By order of the board ........................................................... M Jones, on behalf of the Board of Trustees Kingskerswell Playgroup and Nursery 7 November 2025 Page 2 ## **Kingskerswell Playgroup and Nursery Independent Examiner's Report For The Year Ended 31 March 2025** ## **Independent examiner’s report to the trustees of Kingskerswell Playgroup and Nursery** I report on the accounts of the Charity for the year ended 31 March 2025, which are set out on pages 4 to 6. ## **Respective responsibilities of trustees and examiner** The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2011 Act - to follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the 2011 Act - to state whether particular matters have come to my attention ## **Basis of independent examiner’s report** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement. ## **Independent examiner’s statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 130 of the 2011 Act and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached …………………………………… 7 November 2025 Twigger Business Solutions 220 Torquay Road Paignton Devon TQ3 2HN Page 3 ## **Kingskerswell Playgroup and Nursery Statement of Financial Activities For The Year Ended 31 March 2025** |**OPERATING SURPLUS / (DEFICIT) FOR THE FINANCIAL YEAR**
**INCOMING RESOURCES**
Sales
Nursery Fees
Interest Received
**RESOURCES EXPENDED**
T-shirts
Equipment Purchases / other direct costs
Wages and salaries
Employers NI
Employers pensions - defined contribution schemes
Disco, party, gifts
Travel and subsistence expenses
Rent
Repairs and maintenance
Hire and leasing of computer and other equipment
Insurance
Printing, postage and stationery
Advertising and marketing costs
Telecommunications and data costs
Staff Training
Bookkeeping & payroll fees
Bank charges
Sundry expenses|
**2025**
**£**
78
1,965
89,291
890
1,620
796
34
11,363
871
851
1,242
86
120

25
550
891
79
5,136|
**2025**
**£**
78
1,965
89,291
890
1,620
796
34
11,363
871
851
1,242
86
120

25
550
891
79
5,136|**23,102**

**£**
45
138,257
688
**138,990**

**115,888**|**(14,630)**
**2024**
**£**
**£**
-
90,448
613
**91,061**
138
2,408
84,649
1,544
238
135
12,351
797
800
1,167
78
31
40
1,010
80
225
**105,691**|
**£**
-
90,448
613| |---|---|---|---|---|---| ||||||| The funds are all unrestricted, the charity has no restricted or endowment funds. Page 4 ## **Kingskerswell Playgroup and Nursery Balance Sheet As at 31 March 2025** |**Notes**
**CURRENT ASSETS**
Other taxes and social security
Cash at bank and in hand
**CURRENT LIABILITIES**
Other taxes and social security
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**CAPITAL ACCOUNT**
Balance at 1 April 2024
Surplus/(Deficit) for the period/year
**Balance Carried Forward**|**2025**
**2024**
**£**
**£**
**£**
-
1,053
127,262
100,827
2,280 -
**124,982**
**124,982**
**124,982**

101,880
23,102
**124,892**|**£**
**101,880**
**101,880**
**101,880**
116,510
(14,630)
**101,880**| |---|---|---| Approved by the trustees on 7 November 2025 and signed on their behalf: M Jones Page 5 **Kingskerswell Playgroup and Nursery Notes to the Accounts For The Year Ended 31 March 2025** ## **1. Accounting Policies** ## **1.1. Basis of Preparation of Financial Statements** The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. ## **1.2. Income Recognition** 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 income receivable can be measured reliably. Donations, are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period. ## **1.3. Expenditure Recognition** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. ## **2. Analysis of Funds** |**.Analysis of Funds**|| |---|---| ||**Unrestricted**| ||**Income**| ||**fund**| ||**£**| |**General Funds**|| |As at 1 April 2024|101,880| |Net Movement in year|23,102| |**As at 31 March 2025**|**124,892**| Page 6