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2025-08-31-accounts

Woodburn Playgroup

Trustees Annual Report and Unaudited Financial Statements for the year ended 31 August 2025

Registered Charity in Northern Ireland (NIC101461)

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WOODBURN PLAYGROUP

Financial Statements Year ended 31 August 2025

Contents

TRUSTEES REPORT ......................................................................................................................................... 3 REFERENCE AND ADMINISTRATIVE DETAILS ........................................................................................... 3 STRUCTURE, GOVERNANCE AND MANAGEMENT ................................................................................... 3 OBJECTIVES AND ACTIVITIES .................................................................................................................... 3 ACHIEVEMENTS AND PERFORMANCE ...................................................................................................... 4 FINANCIAL REVIEW ................................................................................................................................... 7 INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF WOODBURN PLAYGROUP ............................. 8 STATEMENT OF FINANCIAL ACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNT) ................... 9 BALANCE SHEET ........................................................................................................................................... 10 NOTES TO THE ACCOUNTS .......................................................................................................................... 11

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WOODBURN PLAYGROUP

TRUSTEES REPORT

Year ended 31 August 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Woodburn Playgroup Charity registration number 102554 Principal office Oakfield Community Centre Oakfield Drive Carrickfergus Co Antrim BT38 7SP The trustees Mrs Tanya Kirkland (Chairperson) Miss Daniel McConnaghy (Treasurer) Appointed Oct 2025 Mrs Aoiffe McConaghy (Secretary) – Appointed Sept 2023 Mrs Vicki Cooke – Appointed April 2024 Mrs Olivia McComish – Rejoined September 2024 Miss Jade Corr (Treasurer- Resigned September 2025 Mrs. Catherine Baldwin – Resigned September 2025 Ms Ciara Robinson – Resigned September 2025 Independent examiner Simon Hopper F.C.A. Hopper & Co 6 Doagh Road Ballyclare BT39 9BG

STRUCTURE, GOVERNANCE AND MANAGEMENT

Woodburn Playgroup exists to promote play based learning for children under statutory school age. It is a charity registered with the Charity Commission for Northern Ireland. It is run by a Board of Trustees and operates under the rules of its constitution.

OBJECTIVES AND ACTIVITIES

Woodburn Playgroup provides education and care for children aged 2 years and 10 months to statutory school age in a safe and secure learning environment. Staff are highly trained using NI pre school

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WOODBURN PLAYGROUP

TRUSTEES REPORT (cont’d)

Year ended 31 August 2025

curriculum and have specific training and knowledge working with children who have Special Educational Needs to enable all children to reach their full potential.

We are an Inclusive Playgroup, promoted through our Equal Opportunities Policy for children, parents, carers and volunteers. We employ three part time members of staff as well as providing opportunities for volunteering both with the children as well as the governing body. (We have a safeguarding policy, and all volunteers have Access NI Checks). We provide training e.g. safeguarding, positive parenting and curriculum development to support parents and families and to promote parental participation. The playgroup brings people together in a range of ways, these include; inter-generational activities, education and social. Children are able to bring their parents and families to interact and learn in a safe environment. We encourage a wide range of ages and abilities to learn together and socialise.

ACHIEVEMENTS AND PERFORMANCE

The Playgroup meets the Charity Commission for Northern Ireland public benefit requirements by promoting a play based learning environment for children under statutory school age. The direct benefits that flow from this purpose include:

Preparation of each child for primary education;

Mastering the basic skills of expression, communication, problem solving, early mathematics, creativity, knowledge of the world around us, experimentation and exploration; Physical development;

The ability to relate to other children and adults.

Funded Places

In April 2025, the preschool was initially allocated 17 D.E.N.I.-funded places. However, due to increased demand for funded preschool placements in the local area, the setting was granted an additional 1 places in May 2025. This brought the total number of funded preschool places, the setting was unable to offer places to non-funded pre-preschool children during this academic year.

Fundraising Activities

During the 2024-2025 academic year, the preschool community came together to support a number of successful fundraising initiatives. Thes events not only helped to enhance our learning environment but also strengthened community spirit.

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WOODBURN PLAYGROUP

TRUSTEES REPORT (cont’d)

Year ended 31 August 2025

. Sponsored Easter Egg Hunt

This event raised a total of £708. Funds were used to purchase a Bluetooth speaker and microphone, play sand, additional sensory resources, and a sand tray.

. Christmas Nativity Fundraiser

An impressive £1,108.45 was raised through our festive fundraiser. Thes funds enable us to purchase a new snack table, wooden till and scales, outdoor wooden petrol pump, basketball stand, and a variety of construction resources including magnetic blocks, wooden reels, crates, steering wheels, and an assortment of wheels.

External Funding and Support

. The preschool received £700 from the Getting Ready to Learn programme. These funds supported the purchase of resources linke to the themes Education Works, Big Bedtime Read, and Happy Healthy Kids.

. A Non-Consolidated Payment of £1,700 was received from the Education Authority. This funding was used to provide enriching experiences for the children, including visits from:

. The Non-Consolidated Payment also supported educational outings to Streamvale Farm and a train trip to Larne, which were valuable experiences for the children.

. The setting also received £2,000 from the Department of Education for an Outdoor learning Project. These funds were used to enhance our outdoor play area with the purchase of a playhouse, role play table set, and an outdoor magnifying table.

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WOODBURN PLAYGROUP

TRUSTEES REPORT (cont’d)

Year ended 31 August 2025

Visitors and Community Engagement

We were delighted to welcome a number of parents and grandparents into the setting throughout the year to read stories to the children during large group story time – a simple yet meaningful activity that was thoroughly enjoyed by all.

Looking ahead to the 2025-2026 academic year, the following visitors and sessions have already been organised:

. Wee Critters

Upcoming Educational Visits

We are pleased to have two exciting outings planned for the 2025-2026 academic year:

. Carrickfergus Castle

. Ulster Folk and Transport Museum

These experiences provide meaningful opportunities for children to explore the world beyond the classroom, supporting their curiosity and love for learning.

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WOODBURN PLAYGROUP

TRUSTEES REPORT (cont’d)

Year ended 31 August 2025

FINANCIAL REVIEW

The playgroup aims to have retained unrestricted reserves of 3 - 6 months outgoings to allow for income fluctuations. Unrestricted reserves at the year end amounted to £54,221. (2024 - £33,512). These reserves are comfortably within the above limits.

Net income for the year amounted to a surplus of £20,709. (2024 – £5,408).

The trustees' annual report was approved on 15 June 2026 and signed on behalf of the board of

trustees by

____ Mrs Tanya Kirkland Trustee

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WOODBURN PLAYGROUP

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF WOODBURN PLAYGROUP

Year ended 31 August 2025

I report to the trustees on my examination of the financial statements of Woodburn Playgroup (‘the charity’) for the year ended 31 August 2025.

RESPONSIBILITIES AND BASIS OF REPORT

As the trustees of the charity you are responsible for the preparation of financial statements in accordance with the requirements of the Charity’s Act (Northern Ireland) 2008 (the ‘2008 Act’). You are satisfied that your charity is not required by charity law to be audited and have chosen to have an independent examination.

I report in respect of my examination of the charity’s financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act.

INDEPENDENT EXAMINER’S STATEMENT

I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:

  1. Accounting records were not kept as required by section 63 of the 2008 Act; or

  2. The financial statements do not accord with those records; or

  3. The financial statements do not comply with the accounting requirements of the 2008 Act; or

  4. The financial statements do not comply with the applicable requirements concerning the form and the content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

S Hopper FCA Hopper & Co Governing Body : Chartered Accountants Ireland

15 June 2026

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WOODBURN PLAYGROUP

STATEMENT OF FINANCIAL ACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

for the year ended 31 August 2025

Note Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Income from:
Donations and legacies 2 68,084 - 68,084 47,255
Charitable Activities 3 7,784 - 7,784 6,676
Other trading activities 4 1,817 - 1,817 1,463
---------- ---------- ---------- ----------
---------- ---------- ---------- ----------
Total Income 77,685 - 77,685 55,394
---------- ---------- ---------- ----------
Expenditure on:
Charitable activities 5 56,976 - 56,976 49,986
---------- ---------- ---------- ----------
---------- ---------- ---------- ----------
Total Expenditure 56,976 - 56,976 49,986
---------- ---------- ---------- ----------
Net Income 20,709 - 20,709 5,408
---------- ---------- ---------- ----------
Net movement in funds 20,709 - 20,709 5,408
Funds brought forward 33,512 - 33,512 28,104
---------- --------- ---------- ----------
Funds carried forward 11 54,221 - 54,221 33,512
====== ====== ====== ======

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised during the year.

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WOODBURN PLAYGROUP

BALANCE SHEET As at 31 August 2025

Note
Current Assets
Cash and cash equivalents
Total current assets
Creditors: amounts falling due within one year
10
Total Creditors
Net Current Assets
Total Net Assets
Funds of the charity
Unrestricted funds
11
General funds
Total charity funds		 2025
£
56,406
56,406
2,185
2,185
54,221
54,221
54,221
54,221		 2024
£
36,692
36,692
3,180
3,180
33,512
33,512
33,512
33,512

These financial statements were approved by the board of trustees and authorised for issue on 15 June 2026 and are signed on behalf of the board by:

____ Mrs Tanya Kirkland Trustee

The notes on pages 13 to 18 form part of these financial statements.

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WOODBURN PLAYGROUP

NOTES TO THE ACCOUNTS for the year ended 31 August 2025

1. ACCOUNTING POLICIES

General information

The charity constitutes a public benefit entity as defined by FRS 102. The address of the principal office is Oakfield Community Centre, Oakfield Drive, Carrickfergus, Co Antrim BT38 7SP.

Statement of compliance

The financial statements have been prepared in accordance with the accounting policies set out in notes to the financial statements and applicable accounting standards, Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102 Section 1A), the charity's governing document, the Charities Act (Northern Ireland) 2008, Charities Act (Northern Ireland) 2013 , The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. The trustees consider that these policies are suitable, have been consistently applied and are supported by reasonable and prudent judgements and estimates.

FUND ACCOUNTING

The charity has various types of funds for which it is responsible, and which require separate disclosure. A definition of the various types of funds is as follows:

Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific charitable activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.

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WOODBURN PLAYGROUP

NOTES TO THE ACCOUNTS (cont’d)

31 August 2025

Unrestricted funds are funds which are expendable at the discretion of the Charity in furtherance of its objectives. In addition to expenditure on activities such funds may be held in order to finance capital investment and working capital.

Designated funds are general funds set aside by the trustees for use in the future.

INCOMING RESOURCES

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity, and it is probable that they will be fulfilled.

Voluntary income received by way of donations and gift is credited to revenue on a receivable basis.

The charity receives grants in respect of support services. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliably.

If entitlement is not met, then these amounts are deferred. Revenue grants are credited to incoming resources on the earlier date of when they are received or when they are receivable unless they relate to a specified future period.

Other income represents income that cannot be reported under the other analysis headings provided within the SoFA.

(i) Incoming resources with related expenditure

Where incoming resources have related expenditure (as with insurance proceeds) the incoming resources and related expenditure are reported gross in the SoFA.

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WOODBURN PLAYGROUP

NOTES TO THE ACCOUNTS (cont’d)

31 August 2025

(ii) Grants and donations

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

(iii) Tax reclaims on donations and gifts.

Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.

(iv) Contractual income and performance related grants

This is only included in the SoFA once the related goods or services have been delivered.

(v) Gifts in kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.

(vi) Donated services and facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value place on these resources is the estimated value to the charity of the service or facility received.

(vii) Investment income

This is included in the accounts in the period to which it relates.

(viii) Investment gains and losses

This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

EXPENDITURE AND LIABILITIES

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. It is categorised under the following headings:

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WOODBURN PLAYGROUP

NOTES TO THE ACCOUNTS (cont’d)

31 August 2025

(i) Liability recognition

Liabilities are recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably.

(ii) Governance costs

These are shown within charitable activities and include the costs of preparation and examination of accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

(iii) Grants with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

(iv) Grants payable without performance conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

(v) Support costs

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs.

They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings, they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Premises overheads have been allocated on a basis consistent with the use of the resources. Staff costs and other overheads have been allocated based on time spent, per capita and activity.

Employee benefits

When employees have rendered service to the charity, sho1t-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

Value Added Tax

The charity is not registered for VAT purposes, therefore expenditure is shown gross of VAT.

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WOODBURN PLAYGROUP

NOTES TO THE ACCOUNTS (cont’d)

31 August 2025

ASSETS

(i) Tangible Fixed Assets

The cost of tangible fixed assets is their purchase cost, together with any incidental costs of acquisition. Depreciation is calculated so as to write off the cost of tangible fixed assets, less their estimated residual values, on a straight-line basis over the expected useful economic lives of the assets concerned. The principal annual rates used are as follows:

Equipment 10% Reducing balance

In accordance with FRS102, assets under construction are not depreciated until such times as they are available for use.

Where the recoverable amount of a fixed asset is found to be below its net book value, the asset is written down to the recoverable figure and the loss on impairment is recognised in the SoFA.

(ii) Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees’ best estimate of market value.

Leases

Rentals payable under operating leases are charged to the SoFA on a straight-line basis over the period of the lease.

Tax

The charity benefits from various exemptions afforded by tax legislation. It is therefore not liable to corporation tax on income or gains falling due within those exemptions. Recovery is made of tax deducted from receipts under gift aid.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure are sufficient with the level of reserves for the charity to be able to continue as a going concern.

Judgements and key sources of estimation uncertainty

The following judgements including those involving estimates have been made in the process of applying the above accounting policies that have had the most significant effect on the amounts recognised in the financial statements and that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year:

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WOODBURN PLAYGROUP

NOTES TO THE ACCOUNTS (cont’d)

31 August 2025

• depreciation method and asset useful lives

The estimates and assumptions are reviewed on an ongoing basis considering the current and future market conditions.

2. DONATIONS AND LEGACIES

Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Grants
EA Funding 47,390 - 47,390 46,810
Lottery Funds 19,994 -
 19,994 -
Getting ready to Learn 700 - 700 445
- - - -
---------- ---------- --------- ----------
68,084 - 68,084 47,255
---------- ---------- --------- ----------

3. CHARITABLE ACTIVITIES

Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Playgroup Fees 5,681 - 5,681 4,873
Voluntary Contributions 1,101 - 1,101 836
Sweatshirts 1,002 - 1,002 967
---------- ---------- --------- ----------
7,784 - 7,784 6,676
---------- ---------- --------- ----------

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WOODBURN PLAYGROUP

NOTES TO THE ACCOUNTS (cont’d)

31 August 2025

4. OTHER TRADING ACTIVITIES

Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Fundraising events 1,817 - 1,817 1,463
---------- ---------- --------- ----------
1,817 - 1,817 1,463
---------- ---------- --------- ----------

5. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE

Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Main Activity 56,013 - 56,013 49,032
Governance costs 963 - 963 954
---------- ---------- ---------- ----------
56,976 - 56,976 49,986
---------- ---------- ---------- ----------

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WOODBURN PLAYGROUP

NOTES TO THE ACCOUNTS (cont’d)

31 August 2025

6. ANALYSIS OF SUPPORT COSTS

Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Purchases 2,963 - 2,963 2,714
Wages/Salaries 45,052 - 45,052 38,221
Rent 2,966 - 2,966 3,119
Insurance 685 - 685 753
Equipment 3,950 - 3,950 2,264
Early Year Specialist - - - 1,529
Sundry Expenses 397 - 397 432
---------- ---------- ---------- ----------
56,013 - 56,013 49,032
---------- ---------- ---------- ----------

7. INDEPENDENT EXAMINATION FEES

Total Total
2025 2024
£ £
Fees payable to independent examiner for:
Independent examination of the financial statements 840 840
---------- ----------

8. STAFF COST

The total staff cost and employee benefits for the reporting period are analysed as follows:

2023 2024
£ £
Wages and salaries 45,052 38,221

The average head count of employees during the year was 4 (2024: 3)

No employee received employee benefits of more than £60,000 during the year (2024: 0)

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WOODBURN PLAYGROUP

NOTES TO THE ACCOUNTS (cont’d)

31 August 2025

9. TRUSTEES REMUNERATION AND EXPENSES

The Trustees received no remuneration from the charity during the current or preceding financial years.

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Total Total
2025 2024
£ £
Accruals & Deferred income 2,040 3,000
Social security and other taxes 145 180
---------- ----------
2,185 3,180

11. ANALYSIS OF CHARITABLE FUNDS

Funds 2025 Balance at Income Expenditu Surplus / Transfer Balance
start re (Deficit) at end
£ £ £ £ £ £
General fund 33,512 77,685 (56,976) 20,709 - 54,221
---------- ---------- ---------- ---------- ---------- ----------
Total 33,512 77,685 (56,976) 20,709 - 54,221
---------- ---------- ---------- ---------- ---------- ----------
Funds 2024 Balance at Income Expenditu Surplus / Transfer Balance
start re (Deficit) at end
£ £ £ £ £ £
General fund 28,104 55,394 (49,986) 5,408 - 33,512
---------- ---------- ---------- ---------- ---------- ----------
Total 28,104 55,394 (49,986) 5,408 - 33,512
---------- ---------- ---------- ---------- ---------- ----------

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WOODBURN PLAYGROUP

NOTES TO THE ACCOUNTS (cont’d)

31 August 2025

12. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted Funds Total
Funds 2025
£ £ £
Current assets 56,406 - 56,406
Creditors less than 1 year (2,185) - (2,185)
---------- ---------- ----------
54,221 - 54,221
---------- ---------- ----------
Unrestricted Restricted Funds Total
Funds 2024
£ £ £
Current assets 36,692 - 36,692
Creditors less than 1 year (3,180) - (3,180)
---------- ---------- ----------
33,512 - 33,512
---------- ---------- ----------

13. FINANCIAL COMMITMENT

No contracts had been placed for future capital expenditure at the balance sheet date

14. ETHICAL STANDARDS

In common with many other organisations of our size and nature, we use our independent examiner to prepare and assist in the preparation of the financial statements.

15. RELATED PARTIES

There were no related party transactions during the year (2024: £Nil).

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