Charity registration number 700333
Company registration number 04540155 (England and Wales)
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs N Broadhead
Mr T Broadhead
Mrs R Carney
(Appointed 19 August 2024)
Mr M Fielding
Mrs M Oxley
(Appointed 19 August 2024)
Mr N Waddington
Charity number
700333
Company number
04540155
Principal address
Old Town School
High Street
Silkstone
Barnsley
S75 4LR
Registered office
Bank Chambers
Market Street
Huddersfield
HD1 2EW
Independent examiner
Simpson Wood Limited
Bank Chambers
Market Street
Huddersfield
HD1 2EW
Bankers
Santander Plc
Bootle
Merseyside
L30 4GB
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the accounts
7 - 11
Income and expenditure account
12
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 JULY 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 July 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the constitution, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

Objectives and activities

The Pre-School's objectives are:

> To encourage learning through play in a caring, safe and enthusiastic environment.

> To create an environment which has the highest standard of care and education for our children.

> To work in partnership with parents and carers to achieve our goals.

The Pre-School has a policy to encourage children's learning through play, creativity and by creating opportunities to express opinions and make friends. This is intended to make the Pre-school an enjoyable experience for everyone.

Children are eligible to attend the playgroup at the start of the term following their second birthday.

The Pre-School has policies regarding:

> Admissions

> Positive behaviour

> Child protection

> Safety

> Equal opportunities

> Bullying and harassment in the workplace

> Special needs

> Health

> Hygiene

> Aims and objectives

> Fire procedures

> Fees

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Pre-School should undertake.

SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
Achievements and performance

It has been another challenging year financially, as we faced the disappointment of making a loss. This has again largely been compounded by the increase in government funding being less than the increase in the national minimum wage, and the majority of our children receiving government funding. As a charitable Pre-School we aim to make our childcare affordable to all families in the area, so felt unable to raise private fees during this period.

This year we have also continued to make repairs to Pre-School to ensure the health and safety of all using the building. We are now envisaging much less will need to be spent on the building in the coming years.

This year has proved to be a very stable one from a management point of view. The committee is now made up of a mix of parents and co-opted members with a good range of knowledge and skill sets, who work well together alongside the Pre-School management team of Bev and Laura. We have a small team of settled staff and have not needed to recruit this year.

Occupancy has remained a challenge. However, we reduced staffing towards the end of this financial period, and we have needed to use agency less, to offset costs. We have continued to advertise in various ways, such as via social media and our website, though the majority of new parents continue to come through word of mouth.

Our children are happy and settled in our small, homely setting and make good progress, with individually planned care and education to meet their needs. Bev and Laura work closely with a range of outside agencies and have ensured that practice has remained up to date. The management team provide monthly training sessions for staff, and all grades of staff are encouraged to undertake further training to enhance knowledge and continually improve our provision.

Parents appreciate the fact that as a small setting staff can get to know and support their families well and we can do real partnership working. We have been able to offer high levels of support to families whose children have additional needs. We offer termly parents evenings as well as written termly reports so parents are always up to date with their children’s achievements. We also hosted more informal events for staff, our Christmas sing-a-long and graduation ceremonies were very well attended and received much positive feedback.

Pre-school continues to work closely with local schools and receives feedback that our children transition into reception classes well prepared for the next step in their educational journey.

Financial review

The result for the year after all the activities was a loss of £8,022 and this has been deducted from reserves.

The charity ensures it carries enough reserves at the bank to cover the salary costs for the term ahead of it. It derives its funding on a quarterly basis and the Trustees are happy the reserves plus funding will allow the charity to pay its liabilities.

It is the policy of the Pre-School that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Pre-School’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have assessed the major risks to which the Pre-School is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
The Pre-School is a company limited by guarantee, dependant upon parent volunteers to serve on the committee and act as both directors and trustees.
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs E Prichard-Selby
(Resigned 4 November 2024)
Mrs L Corbett
(Resigned 4 November 2024)
Mrs L Hawkins
(Resigned 21 August 2024)
Mrs N Broadhead
Mr T Broadhead
Mrs R Carney
(Appointed 19 August 2024)
Mr M Fielding
Mrs H Matthews
(Appointed 6 August 2024 and resigned 27 January 2025)
Mrs M Oxley
(Appointed 19 August 2024)
Mr N Waddington
The Pre-School holds its AGM each year at which time trustees can be voted onto the board of trustees. The selection policy is one of a proposal and a seconding for each trustee elected. A trustee could also be appointed at any time subsequent to the AGM with the above proposal procedures.
None of the trustees has any beneficial interest in the company.

The trustees' r eport was approved by the Board of Trustees.

Mr T Broadhead
Trustee
14 January 2026
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
- 4 -

I report to the trustees on my examination of the financial statements of Silkstone Pre-School Playgroup Limited (the Pre-School) for the year ended 31 July 2025.

Responsibilities and basis of report

As the trustees of the Pre-School (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the Pre-School are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Pre-School’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

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

1

accounting records were not kept in respect of the Pre-School as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

C M Stratford
Simpson Wood Limited
Bank Chambers
Market Street
Huddersfield
HD1 2EW
14 January 2026
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Charitable activities
3
159,966
145,303
Investments
2
126
129
Total income
160,092
145,432
Expenditure on:
Charitable activities
4
168,114
167,728
Total expenditure
168,114
167,728
Net expenditure and movement in funds
(8,022)
(22,296)
Reconciliation of funds:
Fund balances at 1 August 2024
49,324
71,620
Fund balances at 31 July 2025
41,302
49,324

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 6 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
8
3,175
3,688
Current assets
Debtors
9
3,175
2,091
Cash at bank and in hand
39,430
56,441
42,605
58,532
Creditors: amounts falling due within one year
10
(4,478)
(12,896)
Net current assets
38,127
45,636
Total assets less current liabilities
41,302
49,324
The funds of the Pre-School
Unrestricted funds
11
41,302
49,324
41,302
49,324

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 July 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 14 January 2026
Mr T Broadhead
Trustee
Company registration number 04540155 (England and Wales)
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
1
Accounting policies
Charity information

Silkstone Pre-School Playgroup Limited is a company limited by guarantee, dependant upon parent volunteers to serve on the committee and act as both directors and trustees.

1.1
Accounting convention

The accounts have been prepared in accordance with the Pre-School's governing document, the Companies Act 2006 and “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 (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The Pre-School is a Public Benefit Entity as defined by FRS 102.

The Pre-School has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Pre-School. Monetary a mounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Pre-School has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4
Incoming resources
Income is recognised when the Pre-School is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Pre-School has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Pre-School has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided in the normal course of business.

1.5
Resources expended

These are costs incurred on the Pre-School's charitable operations, including support costs. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 8 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
15% on written down value
Computer equipment
25% on cost
Motor vehicles
25% on written down value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the Pre-School reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Pre-School is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
126
129
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 9 -
3
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£

Funding

118,320
118,952

Fees

18,152
14,287

Fund raising

46
-

Lunch and after school club

23,448
12,064
159,966
145,303
4
Expenditure on charitable activities
Charitable expenditure
Charitable expenditure
2025
2024
£
£
Direct costs
Staff costs
123,968
127,200
Depreciation and impairment
792
927
Training
291
801
Recreational Materials
2,062
2,494
Snacks and milk
1,957
2,493
Rent and rates
1,741
1,678
Light and heat
6,385
6,836
Water
307
648
Repairs and renewals
15,296
9,238
Telephone
901
922
Stationery and postage
272
742
Insurance
2,694
2,463
Accountancy fees
4,494
4,969
Bank charges
150
150
Sundry expenses
1,221
733
Other charitable expenditure
5,583
5,434
168,114
167,728
Analysis by fund
Unrestricted funds
168,114
167,728
5
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the Pre-School during the year.
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 10 -
6
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

7
Employees
Number of employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Full time
4
4
Part time
3
3
7
7
Employment costs
2025
2024
£
£
Wages and salaries
120,873
124,211
Other pension costs
3,095
2,989
123,968
127,200

There were no employees whose annual remuneration was £60,000 or more.

8
Tangible fixed assets
Fixtures, fittings & equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 August 2024
15,368
6,801
654
22,823
Additions
-
280
-
280
At 31 July 2025
15,368
7,081
654
23,103
Depreciation and impairment
At 1 August 2024
12,503
6,028
605
19,136
Depreciation charged in the year
430
350
12
792
At 31 July 2025
12,933
6,378
617
19,928
Carrying amount
At 31 July 2025
2,435
703
37
3,175
At 31 July 2024
2,865
774
49
3,688
SILKSTONE PRE-SCHOOL PLAYGROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 11 -
9
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,060
190
Prepayments and accrued income
2,115
1,901
3,175
2,091
10
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
528
8,753
Other creditors
550
617
Accruals and deferred income
3,400
3,526
4,478
12,896
11
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 August 2024
Incoming resources
Resources expended
At 31 July 2025
£
£
£
£
General funds
49,324
160,092
(168,114)
41,302
Previous year:
At 1 August 2023
Incoming resources
Resources expended
At 31 July 2024
£
£
£
£
General funds
71,620
145,432
(167,728)
49,324
2025-07-31 2024-08-01 false false CCH Software iXBRL Review & Tag 2025.2 04540155 2024-08-01 2025-07-31 04540155 bus:Director4 2024-08-01 2025-07-31 04540155 bus:Director5 2024-08-01 2025-07-31 04540155 bus:Director6 2024-08-01 2025-07-31 04540155 bus:Director7 2024-08-01 2025-07-31 04540155 bus:Director9 2024-08-01 2025-07-31 04540155 bus:Director10 2024-08-01 2025-07-31 04540155 bus:Director1 2024-08-01 2025-07-31 04540155 bus:Director2 2024-08-01 2025-07-31 04540155 bus:Director3 2024-08-01 2025-07-31 04540155 bus:Director8 2024-08-01 2025-07-31 04540155 2025-07-31 04540155 2024-07-31 04540155 2023-08-01 2024-07-31 04540155 bus:FRS102 2024-08-01 2025-07-31 04540155 char:IndependentExaminationCharity 2024-08-01 2025-07-31 04540155 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP