SHMKL Stephen HilL EGisfERED CHARITY P4UMBER: 801864 MID KEFir REPORTOFTHETRUSTEFSAND UNAUDITED FINANC1ALSTATEMET￿ FOR TIIE YEAR ENDEDJI DECENIBER2025 FOR IVOODLAl*DS iINDER FII'ES PiA YGROUP St¢ph¢rt Hill Mtd Limited 31-J3 Albion Pl sittin8￿ume Ri*1 Maid51011e kertt ME14 5DZ WOODLANDS UYDER FJVLS PiAYGROUP Co￿[￿N[S OFTHE FJNAP4CIAL SfATEMErus FOR THE YEAR EP4DED 31 DECEMBER2025 PA R¢port ofthe Truste Indtptnd¢o¢ E¥aminerfJ Reporf StAtemtni of Fln4ntiil Attiwities Baknnce Sheet Notey to the FinAn¢lil Ststements Ikt*il¢d Statement of Win*nd•l A¢ilwlil¢s W(KIDLANDSUTr4DKR bThFS PLAYGROUP REpoirr OFTMETRISTEES F(DR THE YEAR ENDED 31 D£CEIIBERIOIS The tn￿tt$ pr¢scDI *ith the SL•[ffl￿mS of lh¢ charity foT tk year 31 tkemkn 2025. Thc uyttts h•ii' prowision5 of A*(1￿1￿8 arpj by ChaTilicS". st*yn￿ of Rttunrn¢￿ Pradice applicable ￿ Ch￿11• ptwng I￿￿r in accorthM'¢ wtth the RLTKrting Stsndard oppli¢4ble In th¢ UK and Rep*pli¢of IT¢lthl IFRS 1021 l¢ffwthi'e l Janu￿ 2019>. STRL'cfuRLC.OVERNAYCE AND IIAWAGEMENT Trrt ¢harity Iscorfrollcd by itgbmKrningthxurt**L•dtcd atylt(AtyiEm an ehKiiy. RFFF.RF.NCE LYD ADMINISTRATIVF DF.TAIts R¢%15tfT¢dCh*rtty %01864 VJnier5 CoDwn￿ity C¢ Akkn Cltyt Keni ME14 SQF Tru*lS Mi%% A P'l'aylor'l'¥pJJtr¢ Mr8 V A Vidkr ar￿tr¢ Mr¥J Il•ll IF¢41￿d 2.7.?51 Miss M L. Bui#L￿ C'hair{Mw￿j 1.3.261 Mi%5 A F. C0rt¥Y Cknr MrA A J SlUbberfi¢IdTn￿ A Tery Trth8urer14pptyfftted 2.7.25) l S¢¢r¢wry14ppoimkd 2.7.25) I￿Je￿Nde￿I Exjthlwr P¢wr ShilliD8law FLA St￿￿en Hill Mid Ke￿ Limitrd 31-33 Al￿On Plaet sittin￿M¢ Rthj Muids¢ MF14 SDZ Ar4xo¥ed by sYd¢T0ftheFrt*￿ of In￿<$ rm 6July 2O164ftd siywjw bdkryifby.. ML&sAECart¢r-Tn P38e I Ih"DEP£NDEKf EXL%IIP4ER'S REPORTTO THE TRUSTEFS OF w￿DLANDs LYDER FIVFS PiAYGROUP INd¢pende￿I ex•min¢rfs T¢POrt to the tru5ttts of Woodl*nd5 UDd¢r Fives P￿￿roup I report ￿ the chariry tru5ttts on my eXanilT￿lO1￿ of the accounts of W¢y)di8nds Under Wiv¢s Playw ithc Trust) for the year ended 31 December 2025. Resp3nsibilities ajbd basis of rtport A5 Ihe charity TThsie¢s of Ihe TNsr you are ￿sp)n$1b]e fty the p[tpralJ"￿ of a¢C4wnty in accordance with the requirem¢nts of the Chariii¢s Ad 2011 I'ihe Aci'l. I ￿P￿rt In ￿SpEct of rny ¢xarninalion of the Tnjsfs accounts ¢•rried out under Section 145 of the Act a￿] in unyin$ out my examination I have followed all applicable LhTrclion5 8ivth by thechariry C4xnmi5sion under S¢¢tion I4515Xbl of the A¢t. Independtnt exArnlner's ststernent I have ¢omplekd tny exatninaiion. I cottfimi thbl no m8trri31 ma¢*ts hwe o)me w my atiention in with the exAminal sivins m¢ cau5¢ lo b¢li¢ve th4 in any M4*TiII w: accounting rttords were not kem in weswci of the Trust as r¢quir¢d by Seaion 130 of thc A￿ or the &CCOUnES do not Iccord with tlK)se re￿rds. the x¢oun15 do wmply with tl* 8pplic•bl¥ requimnertts con¢cming Ihe forni and eontsnt of accouDts Set OLIt in th¢ ch￿¢1¢5 (Accounts and Rerrf)rtsl REgulaiion$ 21K)8 (thr than any requirerDrnt th•t the AccounL8 8ive a ¢Ne and fair view whi¢h i8 a mAtt¢r wnsidered as pan of an independeni ¢XAmirRiion. I have no wncerns and have C￿￿¢ acr055 ￿ othcr ma¢lcT5 in ¢onnection with the &xkniinath)n to whi¢h atlenlion should b¢ 4r¥wn in this r¢rM in order ¢0 ¢nabl¢ a prop¢r ¥thdeystandin8 ofthe ￿COUnts to be ¥u¢h¢d. Peier Shillithmlaw FCA Stephen Hill Mid Keffi Limited 31.33 Albion Pla SittingiK>Urn¢ RoAd Maidslone K¢nt ME14 5DZ 6 July 2026 WOODLANDS U%DER FIVES PLAYGROUP 5rATE￿IE¥r OF FINANCIAL A￿1v[riEs FOR THE YEAR ENDED JI DECEMBER 2025 31.12.25 Unre5trided 31.12.24 Total fvllds INCOME AND FP4DOWMENJS FROM Do[￿tionS and le8acies 111221 92.307 lther trathn8 activit1¢5 376 437 Totsl 111,597 92.744 EXPENDITURE ON Raising funds 96,528 ).298 Other 737 Totsl 97265 90,449 NET INCOME 14.332 2.295 RFCONCII,IATION OF FIINDS Totsl fijnds brought foThvtrd 57.169 54.874 TOTAL FVNDS CARRIED FORWARD 71JOI 57.169 The thxes FO￿ part ofthcse fjnancial 5ratem￿ W¢X>DLLNDS UNDER FIVES PLAYGROUP BALANCE SHEEr 31 DECF.MBER 2025 3l.12.2S 31.12.24 Tthal funds UnT¢5tri¢ied Dd N￿¢5 FIXEDASSETS TaTwble CIJRRENT ASSETS bank and in hand 69.661 57.169 NETC.'URRFNT ASSEts 69.661 57.169 T()TAt. ASSF.TS LESS CURRENT LIAHII.ITIES 71.501 57.169 NET ASSETS 71,501 S7.169 FUNDS Un[￿11￿¢1￿￿ funth 71.501 57.169 TI)I'AI. FUNDS 71.501 57,169 IhL' fJrtanLial $18i¢mcnls wereawoved ty th¢ BoxdofTDJy*¢s •nd authwis¢d fpi issu¢ u) 6July 2026 4nd w¢r¢ 18ft￿ on its bthaKby'. A E TpJste¢ WOODLANDS UNDER FIVES PLAYGROUP P40TESTOTHE FINLYCIAL STATE.MF.Nrs FOR THE I'EAR ENDED JI DECEMBER 202S ACCOUNTING POLICIES Bists ofprep*ritig the fin*nciaJ statemeuts Tht finan¢ial st31¢menlS of the chtriry, which is a publir bvKfit entity under FRS 101 have been Pr￿￿1 ith ￿>rdance with ihc Chariri¢s SORP IFRS 1021 'Attouniing at¥J Reyting by Charities.. StaI¢m￿l of Recomrnuthd Yra¢iice applicable to chariTies pr¢paiing their accouDIs in 3¢¢0rdance with thc Finkncial Reporting SwKiaTd &pplic4ble in th¢ UK and Republic of Ireland IFRS 1021 leff#iive l January 20191.. FithwKial Re￿tillg Statthrd 102 Tr FinAn¢io1 RekK*rtin8 Sthndard applicable in ihe VK R¢publie tyf Itelartd and th¢ Charities Aa 2011. The financi￿ statements ha￿ br¢th prepa￿a under the historical c051 wnvfn¢w)Tb. Income and eAPtndltllT¢ All income and eXp¢t￿ALl11r¢ i5 rtco8niscd ￿ thc Sw¢m¢m ofFina￿la1 ActivilicsoTh aR￿iPts Payments b&si& Tingibk fixed ijsrfs D¢priiotivn is provided ￿ the followin8 arujual rates in￿der10 write off each assctover its ¢S¢imat¢d useful life. Tthyxtlon The charity is exefflpi fTDm tts ort its ¢h*rith1¢o¢fivill¢S. Fund i¢counting Unrestricted funds be used in ¥¢ordance with the chtr1thleobje¢tiv￿ at the discretion ofthe tNsitts. ReJtricted funds can only bt us¢d for p￿￿¢￿1•1 resrricted puryw)5e5 within the objexts of the Ch￿ty. Rewicuons arise when 5pxified by the cf wh¢n fvnds rHixd for pffiicularresth¢*d Pu￿0￿. Fiirthu exp1ar￿tIon of tk nthr¢ purpxe of each thnd is inclth in th¢ tyx¢s to th¢ finarKval $￿eMent* Pell￿0￿ cojts •nd other p(bsI-r¢ilr¢mett¢ btttents The cliDrity operates a d¢fLncd COn￿￿[lOn pcnsiots Khen￿. c￿trI￿lI0r￿ payabk ￿ the ¢hwiry's pension sehem¢ are ¢hoTB¢d lo th¢ Stsicrn¢Dt ofFinoncia] Acbviiies in the period ￿ Wthich they Tel￿¢. OTHER TRADING AcfiviTIFS 31.12.25 31.12.24 Tnlerest Received 376 437 TRUSTEES. REMUNERATION AYD BEliEFITS 'rhere nts trLL4ees' ttmurt¢r*tioth or other for the year l￿ded 31 DxnaiioD5 4nd l¢ga¢i¢5 91307 Ottler rradin8 a¢¢iviiies 437 Totsl 92,744 EXPENDfTURE ON Rai5in8 fvtwjs 90,291 Other Totsl 90,449 YET INCOME 2.295 RECOYCILIATIOY OF FUNDS lotul funds brou8hi forward 54.874 TOTAL FUNDS CARRIED FORWARD 57.169 TANGIBLE FJXED A￿ETs Pl8nt 8nd rna¢hin¢ry COST Additions 2.454 DEPRECIATJON Charye foryear 614 NET BOOK VALUE Al 31 December 2025 I.PAO Al 31 [k￿ber 2024 Pagt 6 t4)Iitinlled... WOODIANDS UIYDER FtVFS PI.AYGROUP NOTLS TO THE Fif4ANCIAL STATEMENTS- tontitiu FOR THE YEAR ENDED 31 DECEMBER 2￿25 MOVEMETrrr IN FUNDS Nct mDvement in fvnds At 31.12.25 Ai 1.1.25 Unrtsiridcd fund5 General fvTrd 57.169 14.332 71.501 TOTAL Fuf4DS 57.169 14.332 7lJOI Net Mov￿Cnt in fiJnd& included in the thive ¥t a5 follows: ITKomin8 Resour¢¢s expended Movemeni tI￿d$ UnrtJtrl¢ttd fund$ Geiieral fynd IllJ97 {97.265} 14.332 TOTAL FUNDS IllJ97 {97.2631 14.332 CoM￿r*I1¥*$ for movemeni In fuTrd¥ N¢t At 31.12.24 At 1.1.24 infv Unrestrlcted funds Gen¢r41 fumi 54.874 2.295 57,169 TOTALFuf*DS 54.874 2295 57.169 compwati￿ net movement in funds. included in the th)vear¢ as follows: Immiing Resources expended Movement in fund5 UnrtStricted funds G¢ii¢ral fund 91744 (9).449) 2295 TOTAL FUNDS 92,744 191,449) 1295 P¥g¢ 7 ¢oniinu¢d... WOODLANDS UliDER FIVES PLAYGROUP IYOTESTO THE FINA)CIAL STATEMETrIPS-£ODtittued FOR THE I'EAR E￿DgD 31 DECEMBER 2025 MOVEMENT IN FUf4DS- continued A ctsrrtnt year 12 montlk8 and priorye¥ 12 motMILS mbined ￿51110n is a5 follo￿.. movffli¢Tht in funds At 31.1225 Ai 1.124 Unrtslricted funds Generdl fund 54.874 16.627 71.501 TOTALFUNDS 54.874 16.627 71.501 A current yeor 12 month5 Jnd prior year l2 months combined nel ￿verne￿t in fund& included in the ar¢ as follows.. Ino)min8 R¢sourc¢s expended Movemeni in funds Ilnrestrfcted funds Jeneral fund 204J41 {l87.7141 16.627 TOTAL FibNDS 204J41 (187.714> 16,627 RELATED PARTY DISCLOSURES There were rtl•*d party tr#ns*thions fortheye4rended 31 December 2025. Page 8 WOODLANDS UNDER FIVLS PLAYGROUP DETAILED STATEMEYf OF FIYAl4CIAL ACTIVITILS FOR THE YEAR EYDED 31 DECEMBER 2025 31.1225 31.12.24 INCOME AND ENDOWMETrr Gran15 Unfvnd¢d P14ygTDUP S¢Mio Other Income I07J40 3981 78,748 1.1.457 111.221 92.307 Otherlr#dlhg *dlvitSe Interes¢ Rcceiv¢d 376 437 T￿*1 Incomlng rt4our¢e# 111,S97 92,744 EXPENDrruR£ Supptsrt ¢05ts Mon48¢m¢ni Wages P¢m$ioiis Staff C.h¢¢ks Storage & Hall Hire SubsLription$ Insura￿¢ 83.130 73.134 850 108 7,S19 8,233 667 1,200 396 1.358 50 108 533 922 2,387 1,232 Phon¢. P051 & Si*iior Repairs & Retlewals Surtdries Cleaning Trniiiing Playgroup Con5umabks 1.069 281 1,050 95,928 89.938 Flnince Bank ch8r8¢S Cov¢rn#ne¢ eosts Accountancy and leg81 fees Plant and mxhirtery 6(K) 614 360 1.214 360 T¢Jtsl re5ourccs expended 97265 90.449 income 14.332 2.295 This pxge thes tKA fomi w of the s¢¥tut(ry financial sthtrm¢nis