E, Smalles Goldie
THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
Charity registration number 700832 (England and Wales}
Smalles Goldie Group is a troding
nome of Smalles Goldie Selby Limited.
ICAEW
CHARTERED
ACCOUNTANTS
Ir4pihtrr

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
CONTENTS
Pagè
Trustees report
Slalement of trustees responsibilities
Independent examinerfs report
Statement of financial actiirilies
Statement of finanaal position
Notes to the financial slalements
7-13

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trust¢•s
E Stretton
L Howey (Chairperson)
C JDwett
H Tompkinson
J Prents.
(Resigned 29 April 20241
(Resigned 16 Seplernber 2024
(Resigned 8 April 20241
(Resigned 17 September 20241
K Marshall ffrea5urerl
E Moran-Rush
E Withers Isecretaryl
(Resigned 19 May 20241
Charity numb&r
700832
Principal address
Londesborough Grove
Thorpe Wlloughby
Selby
Y08 9NX
Indepèndent examlnar
Russell Smith FCA
Sm8iles Goldie Chartered Accountants
2￿24 Park Street
Selby
Y08 4PW
Bankers
Unity Bank PIC
Four Brindley Place
Bimingham
B12JB
Virgin Money
46 Coney Street
Yo
Yof 9NQ

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and finanaal statements for the year ended 31 Mard) 2025.
The finanaal statements have been prepared in accordanr£ with the accounting poliues set out in note 1 to the finanaal statements and
comply wth the tharivs goveming document, the Charities Act 2011 and "Accounting and Reporting by Charities.. Slalement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the Finanaal Reporting Standard applicable in
the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191.
The legal and administrative infornialion page forms part of thi5 report.
Objectives and activities
The charity's objectives are to=
11 Promote children's care and safety
21 Prornote children's education and parènl81 involvement
3> Promote children's health and wellbeing
41 Provide ser￿lce$ lo support them, their familie5 and G4rers
51 Employ the correet staff
61 Organise fundraising aciivilies within the local community to diredy benefit children and families using the cent￿.
The trustees confjmi that they have referred to the guidan￿ contained in the Charity Commissioner's general guidance on public benefit
when reviewing the charity's aims and objective5.
Achievements and p•rforniance
The 2-year-old buildit)g is now open fiJll time 5 day5 a week and in¢reased ils income.
The ￿ntre is cortlinually updating poliries and procedures throughout the year.
The ￿nITe has detyded lo appoint a Toom leader.
Staff are very enthusiastic, and the children are thri￿n9 within the setting.
The ￿ntre will continue to arrange yeady fundraising events.
We have started lo work on new systems to make the ￿ntre paperfess and assigned a new finan￿ officer.
Expanded more staff trainit)g i.e. training more staff from Level 2 practitioner to Level 3.
Flnanclal revlew
Total income was £288.813 12024.. £231,990), Total expenditure was £251,214 12024.. £231,783) resuliing In a profil for the year of
£37,59912024.. £2071.
UnTesthcted funds at the year end were £81,96412024'. £44,365) and restricted fvnds were nil12024.' nill.
Reserves are held to enable unforeseen payments and bi115 to be paid. and to allow periodic investment in equipment, fa¢ilities arKI staff
(raining.
The trustees have detemiined that £91,000 is to be held in reserves whi¢h is mel by the unrestricted fvnds held in ihe charity.
£20,000 for removal of building and putting land bad(.
£SS,000 for redundanries of staff.
£16.000 for unloreseen payments
There were £77,78312024'. £39,403) in free reserves at the end ofthe year.

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for future periods
The future plans as we move fo*ward are Bs follows..
Raise funds through fvndraising events throughout the year
Ensure the building is maintained
Manage the budget effectively
Maintain finanaal records
thle a new constitution
structure, governance and management
The charity is govemed by its constitution adopted 13 July 1988 as amended 3 November 1988.
The structure of the centre iemains the same.
Managernenl meetings are usually held once each term throughout the year to discuss policy and fijture strategy, however due lo COVID
meetings have been taking place monthly. Change in staffing structure has led lo the committeeltruslees to readd￿$$ the current
stnjcture and strategies. They are in the prO￿sS of rewriting the constitution and ensuring processes and policie5 are fully in place
induding a budgeting strategy. Fundraising is also dis¢u55ed at these meetings.
Recruitsnent and appointrn&nt of trustees
The management committee, who are all trustee board mernbers have the power to appoint trustees.
Organisatlonal structure
The chariiy is run by the board of trustees who give their time voluntarily and ￿ceive no remuneration.
The ￿ntre is staffed by a team induding a Centre manager who has responsibility for the day lo day running of the ￿￿tTe and limited
budgetary control.
The trustees report was approved by the Board of Trustees.
L Howey (Chairperson)
TTUStee
K Marshall (Treasurer)
Trustee
Date.. ..

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Injslees are responsible foi preparing the Trustees Report and the fin8ncial statements in ac￿rdanCe with applicable law and United
Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice).
The law applicable lo charities in England and Wales requires the trtjstees to prepare financi81 statements for eaeh financial year whith
give a true and fair view of the slate of affairs of the charity and of the incoming reSoUr￿S and application of resources of the charity for
that year.
In preparing these finanrial slalemenls. the trustees are required lo..
select suitable accounling policies and then apply them consisten￿Y',
observe the methods and prinriples in the Charities SORP.,
make judgements and eslimales that are reasonable and prudent.,
stale whether applicable accounting standards have been followed, subject lo any material departures disdo$ed and explained in the
financial statements,. and
prepare the finanual statements on the going concem basis unless it is inappropriate lo presume that the ¢harity will continue in
operation.
The trustees are responsible for keeping suffi(#enl accounting records that disdose with reasonable accuracy al any lime the financial
position of the charity and enable Ihern to ensure that the finanual staternents comply with the Charities ArA 2011. the Charity (Accounts
and Report51 Regulations 2008 and Ihe prousions of the trust deed. They are a150 responsible for safeguarding the assets of Ihe tharity
and hence for taking ￿asonable steps for the prevention and detection of fraud and other irregularilies.

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THORPE WILLOUGHBY PLAYGROUP
I report lo the trustees on my examination of the finanual stslemenls of Thorpe Willoughby Playgroupllhe charity) for the ye8r ended 31
Marth 2025.
Responslbllttles and basis of report
As the trustees of the charity you are Tesponsible for the preparation of the finanaal statements in accordan￿ with the requirements of
the Charities Act 2011.
I report in respeci of my examination of the charity's financAal statements carried out under sedion 145 Df the Charities Act 2011. In
carrying out my exarnination I have followed the Directions given by the Charity Commission under Section 14515llbl of the Charities A¢t
2011.
Independènt •xamIne￿$ statement
sin￿ the charity's gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of ihe
Charities AfA 2011. 1 confirm that l am qualified lo undertake the examination because l am a member of the Inststute of Chartered
A¢counlanls in England and Wales, whid) is one of the listed bodies.
Your attention is drawn to the fact Ihat thè Charity has prepared the financial statements in accordance with the relevant version of the
Slaternent of Recommended Pra¢ti¢e applicable to charities preparing their finanrial 5talemenls in accordan￿ with the Finanaal
Reporting Standard applicable in the UK and Republic of I￿13￿d IFRS 1021 in preference to the Accounting and Reporting by Charities..
Slalemenl of Recornmended Practi￿ issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I
understand that this has been done in order for the fjnanaal statements lo provide 8 true and fair iriew in accordance with UK Generalty
Accepted Accounting Practice.
I have completed my examination. I confilm that no matters h3ve come to my attention in connectson with the examination gThiing m
Cause lo believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
the finanaal stalements do not acrA)rd with those records,. or
the finanaal slalemenls do not comply with the applicable Tequirements Con￿mIng the forrn and conlenl of finanaal statements set
out in the Charities (Accounts and Report51 Regulations 2008 other than any requirement that the finanaal statements gwe a true
and fair view. whith is not a maller considered as part of an independent examination.
I have no concems and have ¢ome across no other matters in connection with the examination to which attention should be drawn in this
report in order lo enable a proper understanding of the finanual ststemenls lo be reached.
Russell Smith FCA
Smalles Goldie Chartered Accountsnls
20-24 Park Street
Selby
Y08 4PW

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
Unrestrided
funds
funds
Total
2025
2024
Notes
Incomè
Dunation5 and legaaes
Charitable adiwties
3,492
285.321
3,581
228,409
Totsl incoma
288,813
231.990
Expenditure
Charit8ble activities
1251,2141
231.783
Net income I lèxponditurel forthe year
37,599
207
Gross transfers between funds
Net movement in funds
37,599
207
Fund balan￿5 at 1 April 2024
44,365
44,158
Fund balan¢trs at 31 Mar¢h 2025
81,964
44.365
The slalement of finanaal aCti￿ltieS indudes all g8ins and1055es recognised in the year.
The statement of finanual actimlies includes all gains and losses recognised in the year. All income and expenditure derive from
nlinuing actiwties.

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
STATEMENT OF FINANCIAL POSITION
AS AT31 MARCH 2025
2025
2024
Notes
Flxed a$sets
Tangible assets
2.931
3.712
Currènt assets
DebtOTS
Cash al bank and in hand
10
3,340
81,497
959
42,713
84,837
15.8041
43,672
13,0191
Creditors: amounts f¥lllng due withln onè year
12
Nèt Cur￿nt assets
79,033
40.653
Total assets less Current liabilities
81,964
44.368
The funds of the eharty
Unrestricted funds
14
81.964
44,365
81,964
44,365
The financial stslements were approved by the Iruslee5 on . ts: I. I&
L Howey Ichairpersonl
Trustoe
K Marshall (Treasurer)
Trust••

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollclès
Cha￿ty information
Thory)e Willoughby Playgroup is a charity ￿gistered with the Charity Commission for England and Wales.
Basls of preparntion
The finanrial statements have been preparÈd in accordance with the charity's constitution. the Charities Act 2011 and "Accounting
and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo Charities preparing their accounts in accordance
with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191" The
d)arity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the prowsions in the SORP for charities applying FRS 102 Update Bulletin I not lo prepare
Statement of Cash Flows.
The finanaal statements have departed from the Charities (Accounts and Reports) Regulations 2008 onty lo the extent required to
provide a true and fair wew. This departure has involved following the Slalement of Recommended Practice for tharilies applying
FRS 102 rather than the version of the Statement of Recommended Pra￿1￿ which is referred to the Regulations but which has
Sin￿ been withdrawn.
The fin3naal slalements are prepared in slerfing. which is the functional currency of the charity.
The fjnanoal statements have been prepared under the historical cost convention. The prinupal accounting poliaes adopled are
sel out below.
1.2 Going concern
Al the time of approving the finanaal statements, Ihe trustees have a reasonable expect31ion that the charity has adequale
resources to continue in operational existen￿ for the foreseeable future. Thus the Iruslees continue lo adopt tre going con￿rn
basis of accounting in preparing the financial staternents.
1.3 Charitsble lunds
Unrestricted fvnd5 are available for use at the discretion of the trustees in furtheran￿ of their charitable objectives.
Restricted funds are subject to sperafic conditions by donors or grantors as to how they may be used. The purposes and uses of
the restricted funds are set out in thè notes lo the financial stalemenls.
1.4 Ineom•
Income is Tecognised when the charity is legally enlilled lo il after any perf0rnan￿ conditions have been rnet, the amounts can be
measured ￿lIablY, and il is probable that income will be re￿ived.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation,
unless perfomanc£ conditions require deferral of the amount. In¢ome lax recoverable in relation to dona&'ons received under Gift
Aid or deeds of covenant is recognised al the lime of the donation.
1.5 Expenditure
Expenditure is induded on an accruals basis.
Cost of generatin9 funds comprise those costs incurred by the charity in the delivery of ils artivities 8nd semees. It indudes both
costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
1.6 Tangiblo fixgd a$sèts
Tangible fixed assets are initialty measured at cost and subsequently measured al cost or valuation, net of depredation and any
impaimienl losses.

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ounting policies
Icontlnuedl
Dep￿￿atrOn is recognised so as to wrfle off the cost or valuation of assets less their residual values over their usefijl lives on the
following bases..
Property
Equipment
Fixtures and fittings
Computer equipment
OveT term of lease
25¢A redu(ing balance
25.￿ reduang balance
3 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference be￿en the sale prO￿ed$ and the carying
value of the asset, and is recognised in the statement of finanual activities.
1.7 Ca$h •nd cash equivalents
Cash and cash equivalents indude cash in hand, deposits held al call with banks, other short-term liquid investments with original
maturities of three rnonths or les5. and bank overdrafts. Bank overdrafts are shown within bO￿owingS in current liabilities.
1.8 Flnanclal Instrumorhts
The charity has elected lo apply the Prowsions ol Section 11 'Basic Fin8ndal Instruments, and Sects'on 12 '0ther Finanaal
Instruments Issues, of FRS 102 to all of its finanual instruments.
Financial instrumenis are re¢ognised in the charity's balan￿ sheet when the charity becomes paty lo the ￿ntraCtUal pro￿lS1OnS of
the instrument.
Basic financial assets
Basic finan￿31 assets a￿ measured at transaction price induding transaction costs. Financ4al assets dassified as receivable wilhin
one year are not arnortysed.
Basie flrtan¢i•l 1ffl8bilities
Basic finanoal liabilities are recognised al transaction price. Financial liabilities dassified as payable within one year are not
amortised.
1.9 Taxation
The charity is exempt from lax on income and gains falling within section 505 of the Taxes Act 1988 or secbon 252 of the Taxation
of Chargeable GainsAct 1992 to the extent that these are applied lo ils charitable objects.
1.10 Employee benefits
The c051 of any unused holiday entitlement is ￿COgniSed in the period in which the employee's 5eNce5 are le￿iVed.
Terniination benefits are recognised immediately as an expense when the charity is demonstrably committed to tenninate the
employment of an employe& ¢y to provide tennination benefits.
1.11 Retirement benerts
Payments to defined ￿ntributIOn relirement benefit sthemes are ¢harged as an expense as they fall due.
Crltlcal accounting estimates and judgèmènts
In the application of the charity's accounting poli¢ie5, the trustees are required lo make judgements, eslimales and assumption5
about the carrying amount of assets and liabilities that are not readily apparent from other sources. The eslirnates and a550Glated
assumptions are based on historical experien￿ and other factors that are considered to be relevant. A¢tual results may differ frorn
these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Re￿iS1on5 to accounting estimate5 are recognised in
the period in which the estimate is rewsed where the revision affects only that period, or in the period of the revision and future
periods where the revision affects both current and fvlure periods.

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Donations and legael•s
Unrestricted Unrnstrl¢ted
funds
fund$
Total
2025
2024
Donations and gifts
3,492
3,581
In¢ome from charitable activities
Unrèstrl¢ted
fvnds
Unrestricted
funds
2025
2024
Pitstop fees
Playgroup fees
Bungalow and daycare fees
Earty Years funding
Holiday Club
Other charitable income
84.240
6.748
3,393
165.744
23,734
1.462
S4.974
2,322
13.371
136.125
20.130
1,487
285.321
228,409

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Exp?nditure on charltsble activities
Unrestricted
fvnds
Unrtrstricted
funds
2025
2024
Dlr¢ct costs
Staff costs
Rent, rates and water
Building insurance
Repairs and maintenance
Creative supplies
Parties and events
Consumable5
Nursery equipment
TV licence
Cleaning
Eledriuty
Telephone
202,328
4,149
1,826
5,004
247
so
4.370
4,235
173
183,319
5.850
1,659
4,784
327
82
3.355
2,379
132
908
6,565
1.518
255
8,972
1,463
233.072
210.878
Share of support and governance costs Isee note 61
Support
Govemance
15,832
2,310
18,075
2,830
251,214
231,783
Analysis by fund
Unrestricied funds
251.214
231,783
Support ¢O$ts allocated to actlvttles
2025
2024
Deprecjation
Printing. stationery and postage
Computer expenses
Training costs
Clothing costs
Bank tharges
Legal and professional fees
Accountancy
822
1,089
2,223
1,547
401
2,679
1,030
735
933
288
239
12.576
2,830
9,345
2,310
18,142
20.905
Anatys¢d between:
Unrestricted fvnds
18.142
20.905
Trustees
None of the Iruslees lor any persons connected with them) received any remuneration or benefits frorn the charty during the year.
10-

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
Employees
The average monthly number of employees during the year wa5..
2025
2024
Number
Number
10
11
Employment costs
202S
2024
Wages and salaries
So(#al security costs
Other pension costs
190,325
8,956
3,047
173,502
6.637
3.180
202,328
183.319
There were no employees whose annual remuneration was more than £60,QOO.
Tangible ftx¢d assets
Property
Equlpmant Fixtures and
fittings
Computer
¢quipment
Totsl
Cost
Al 1 April 2024
Additions
29,616
17,628
41
24.804
5,174
77,222
41
At 31 March 2025
29,616
17,669
24.804
5,174
77,263
Dèpreeiation
At 1 April 2024
tJeprecAatson tharged in the year
28,000
16,377
323
24,520
71
4,613
428
73,510
822
At 31 March 2025
28.000
16,700
24,591
5,041
74,332
Carying amount
Al 31 March 2025
1.616
969
213
133
2,931
At 31 March 2024
1,616
1.251
561
3,712
10
Debto
2025
2024
Amounts falling due wlthin on¢ year.
Trade debtors
Prepayments and acuued income
1.483
1.857
266
693
3,340
959
11

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11
Loans and overdrafts
2025
2024
Bank overdrafts
307
Payable w(Ihin one year
307
12
Crèditors: amounts falllng due wlth5n on¢ year
2025
2024
Not•s
Bank overdrafts
Trade creditors
Other creditors
Accruals and deferred income
11
307
2,543
574
223
555
2.380
2.241
5,804
3,019
13
Retirement benefft schèmos
2025
2024
Defined contribution schemes
Charge lo profil or loss in respect of defined conttibulion schemes
3,047
3,180
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held
separately from those of the charity in an independently adrninislered fund.
14
Unrestricted fund$
The unrestricted fijnds of the charity comprise the unexpended balan￿S of donations and grants which are not subject lo specific
conditions by donors and grantors as to how they rnay be used. These indude designated fvnds which have been Sel aside out of
unrestricted funds by the Iwslees for speafic purposes.
At 1 April 2024
Incoming
resources
Rèsoure¢sAt 31 March 2026
expended
General hjnds
44,365
288,813
1251,2141
81.964
Prevlous y¢?r:
At 1 Aprll 2023
Incoming
rèsourc8S
ResourcesAt 31 March 2024
expended
General funds
44,158
231,990
1231,7831
44,365
12-

THORPE WILLOUGHBY PLAYGROUP
KNOWN AS THORPE WILLOUGHBY CHILDCARE CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1S
Operating lease eommltments
Lessee
Al the reporting end dale the charity had outstanding commitments for fijture minimum ￿ase payments under non-cancellable
operating leases, which fall due as follows..
2025
2024
Within one year
1,250
1,250
16
Related paity tran$4¢tlons
Remuneration of ktty management pèysonnel
The rernuneration of key management personal wa5 as follows..
2025
2024
Total remuneration
35,462
30,806
13