Discovering Kids Playgroup FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 STATEMENT OF FINANCIAL ACTIVITIES Nole Unrestri¢ied Funds Re%lri¢*d FUNIS Total 2025 Total 2024 In¢ome from ¢haritable actlVLties Grdnis aiid donalionb Totsl income 13.91b 70.220 84.138 13.918 70220 84.138 58,700 71.338 cndltUTC E"XPLnditurL' un LhariTablL aLTIviLLL Total expendlture 87,456 87,4S6 117.450 74.3•6 74,326 R7.45h Net incomel(expcnditllrc) and n¢t movement fund5 for the year {3J181 (3J18) 12.9881 Reconclli8tion of lunds Tulal fun(L%' brought forward Toial funds carrltd foTw8rd 26.151 ?2.833 26.151 22.¥33 29.139 26.151 The statement of finan¢ial uclivities includes all giains aftd losses rewgnised in the year. All income and expenditure derive from continuing activities.
Discovering Kids Playgroup FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 BALANCE SIIEI CT Note 2025 2024 TangiblL As5cts Total Flxed Assets IQ348 11.772 IOJ48 11.772 Current 45$ C3yh ai bank and in hand 17,050 14.853 Tot41 Current Assets 17,051J 14.853 Ll8blllties C.reditors'. Amoullls falling duc within one year (4565) 12.474) Net Assets 22.833 26.151 The fund5 ofthe chaTIty: Unre5tricied income funds Restricted income fund 213 26.151 22J33 26.151 The notex form prt ofthe5t ecoun¢& The ftnanciJl statement$ were pproTred bv ihe Irustee$ on 25 Novemblbr 2025 and signed on their beholf by: N4•mi O'Ncill Cbir Cl4r•n Murphi. Tre•surer
Dtscovering Klds Playgroup Notes to the Financial Statements for the year ended 31 August 2025 Accountlng Poli¢ics Thc principal accounting policics adoplcd in ibe prcparation of thc financial slatcmcnts arc as folloM%= (a) B¥$is ofpreparatlon Thc financial stalem¢nts havc bccn prepared in accordance with A¢counting and Reponing by CharitlC5'. Statcment of Rccommendcd Prdcticc appli¢ablc to charitics prcporing th¢ir accounts in accordanc¢ with thc Financial Reporting Standard appli¢able in Ihc UK and Rcpublic of Ircland (FRS 102) (cffcctivc l January 2015)- ICbariti¢s SOIiP {FRS 102)). preparing the oc¢ounts. the Iwqtees have considered wheiher in applying the aoUnting policies required by FRS 10? and ihe Charili¢5 SORP FRS 10? that llo restatement of comparative itemb was rcquired. {b) Income CJr&nL8 ihal relate to speLific capital expenditure are treated &$ rtstriited incoTne whiLh is credited to the Ststement of financial Activities wh¢n rK¢ivedlFYcrivablt. Revcnuc stYEtts ar¢ crcdiicd lo the Slat¢m¢nt of Financial Activities in accordance with the terms of Ihc grant. Donation5 arc included Tn Ihc Sialw¢nt of Financial Activiti¢s whon rcc¢ivablc. (c) Resources exponded Support costs in furtherance of the obSeetlves of the ch#rity This represeni% all expenditure directly attributdble Èn charilable causes. Man8gement and Admini$trAtio This includcs all CXPLmdiiurc not directly allo¢Rt¢d above. Overhcad costs hav¢ b¢cn athbuted to ihc managcmcnt and administration of thc charity. (d) bixpd Depreciaiion is calculated so as to write off the cosi oran asset over the useful economic life of that 25set as follows.. Equipmcnt- 5 /D per annum (e) Funds Structure Th¢ playgroups have Vario rypes of funds for which il is responsible avMI which Tequire sepArate drsclosure. These are &s follows:
Resirlcted funds Incoine receivable is earn)arked by the donor for 8pecific PUTPOS¢S. Such purtx)ses are within Ihe overall dims of the orb¥anisaiiun. Unrestricttd funds Funds wliich arc expcnd&ble ai ihc discretion of thc company in furtli¢rancL" ofthe objcclivcs of th¢ ¢hority. In oddition. fvnds may be hcld in order to finonce c8pitsI invcstmtrnt and working capital. (fj Pr05iun5 Existing employees of the chariry are auto enrolled in the NEST pensioll scheme unless they hgiie exercised their righr in npt niit. The employer'8 cuntributions made to the sLhetne in Jp and an 2025 was £l.(M1712024= £791 J wilh an employ¢r's contribution rate of301 einployee's Contribution of 5 /0 of pensionable pay. INCOME unrestric Resrricled Futtdy Funds 'rotal 2025 Total 2024 Income from charitable acliviiies: Play¥roup fee5 OihL'r illLomL 9.(N)3 1.648 9,IJ03 1.648 9.76g 402 Fundrnibing Tolal ineome from <hxritable actlvitiL'$ 3267 3,167 2.46¥ 13,918 13,918 12.638 GrAnls & [)(all01LS.' EA (ifdnl (iranl-MUDC Donalio Totsl grants & donatSon% 68.60 1.500 120 70.2?0 114.138 58.700 Izo 7V.220 84.138 58.700 7I.33R TDtal incom 10
EXPENDITURE Unrc5triclL*d Fund RL$triLivd Fund5 Tolal 2025 Tvfml ?024 Expendtture on Charlt•ble A¢tii'Stles: Wages Employer Pen%ion Contributions Play Materials & Consumables Early Y¥8rs Advix)r Food & %iindrie.4 Rent Repairs & Renewals Insurance Telephone Stationery & Adveriising Heal & Lighi l)onaiions Watcr Raics Pe.41 Colltrol Computer equipment Bus hirc Cleanillg Stdff Clothing Sundry Expenses DcpTceihiion Accountdncy Bank & Crcdil Card fcc5 Total 66.468 I.LK17 2.548 1.61)0 -1.995 520 725 1.2¥¥ 1256 468 57.t405 791 306 1.690 2.105 520 430 1.255 999 413 1.201 2548 3,YJ5 52 725 1,156 1.187 I,l87 545 545 $24 139 35 250 132 696 195 ?91 3.423 1.164 193 N7.456 493 3.774 1.164 200 74.326 3.423 1,164 193 87,456
ANALYSIS OF CHARITABLE FUNDS Analy515 of movements In unrestricted funds Balance I Incomin Sryi¢iJib¢r Re50llr¢e$ Funds 31 ¢xpend¢d Ausus¢ r¢50urccs ?024 2025 Generdl tund T(btal 26.151 26.151 154.138 84.138 187,4561 187.4561 22.833 21,833 Artaly81$ of movemeftts In restricted funds ljalance I Scplc¥nlJcr 2024 Incoming Resources re5nurccs cxp¢ndLYI Funds 31 All¥us1 2D25 Rcslriclcd inco¢ fuThl Tot&1 12
TANGIBLE FIXED A&SETS Freehold FiAtiire5 Lalld & FItng$ & Bulldiogs Equlpmenl Tol¥1 Cost A$ at I September 2024 AddilioTrs A5 at 31 August 2025 46.725 ?11.758 75.4R3 ?8.7511 75,4113 pprtltlo As at I September ?024 Charge foT thc y¢ As at 31 August 2025 34.053 1,087 98.745 3.423 65,134 36.389 Net Book Valu¢ at I slptcibLr 24 As At 31 Avgust 2025 12.672 10.336 1.100 13.772 IOJ48 DEBTORS 2025 2024 Taxation and SOLial YLurity costs 7. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 21125 2024 Accounthncy Rent Taxatinn and social security cost% NEST I.IP)2 1.092 1.7 129 245 97 13