2022-08-31-accounts - The Grange Playgroup Association

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Charity information	Charity information
Operating	Name:	The Grange Pre-School
Registered	Charity number	1000774
Address		The Grange United Reform Church
		Circuit Lane
		Reading
		RG30 3HD
Trustees		Evana Choudhury {appointed October			2022)
		Pollyanna Pepita De Lima	(appointed		October 2022)
		David Barker (resigned October 2022)
		Nicola Palmer {resigned	October	2022)
Independent	Examiner	Claire Connell

				2022		2021
All figures in K		Note	Unrestncte	Restricte	Total	Total
Income and Endowments	from:
Donations and Legacies		A1				10,998
Charitable Activities			192,890		192,890	223,075
Other Trading Activities		A3	1,844		1,844	2,651
Total Income and Endowments			194,734		194,734	236,724
Expenditure on:
Raising Funds		81	1,248		1,24&	1,657
Charitable Activities		82	175,031		175,031	190,070
Other		83
Total Expenditure			176,279		176,279	191,727
Net Gains/{Losses) on Investments
Net Income/(Expenditure)			18,455		18,455	44,997
Transfers between Funds
Net Movement in Funds			18,455		1$,455	44,997
Recondliation ofFunds:
Total Funds brought forward			147,514	8,580	156,094	111,097
Total Funds carried forward			165,969	$,580	174,549	156,094

					2022		2021
All figures in E			Note	Unrestr cte	Restricte	Total	Total
Fixed Assets:
Tangible Assets
Total Fixed Assets
Current Assets:
Debtors				5,064		5,064
Cash at Bank and in Hand				193,229	8,580	201,809	181,448
Total Current Assets				198,298	8,580	206,&79	181,448
Liabilities:
Creditors: Amounts	falling due within	a year	D1	32,324		32,324	25,354
Net Current Assets or Liabilities				165,969	8,580	174,549	156,094
Total Net Assets or Liabilities				165,969	8,580	174,549	156,094
The Funds ofthe Charity:
Unrestricted Funds			E1			165,969	147,514
Restricted Income Funds			E2			8,580	8,580
Total Charity Funds						174,549	156,094


Unrestricted income funds comprise those			funds which the Trustees	are free to use for any	purpose in furtherance ofthe
charitable objects.
1.04.Income recognition
(i) Recognition of Incoming Resources			These are included in the	statement offinancial	activities when:
			-the charity becomes entitled to the resources;
			-the trustees are virtually	certain that they will	receive the resources; and
			-the monetary value can	be measured with reasonable accuracy.
(ii) Grants and donations			Grants are only included	in the statement offinancial activities when the charity
			has unconditional entitlement tothe resources
(iii) Gifts in kind			Gifts in kind are accounted for when receivable,		at a reasonable estimate oftheir
			value to the Charity
(iv) Investment income			Bank and building society	interest is included in	the statement offinancial
			activities when the interest falls due
1.05.Expenditure recognition
Liabilities are recognised	as expenditure	as	soon asthere is a legal or	constructive obligation	committing the charity tothat
expenditure, it is probable	that settlement		will be required and the amount ofthe obligation		can be measured reliably.

A1:Donations &Legacies			2022		2021
Allfiguresin f		Unrestricted	Restricted	Total	Total
		Funds	Funds
Other Donations					10,998
Total Income from Donations	&Legacies				10,998
A2:Charitable Activities			2022		2021
Allfiguresin f		Unrestricted Funds	Restricted Funds	Total	Total
Nursery Education Grant Funding		155,271		155,271	207,428
Fee income		33,619		33,619	15,647
Apprenticeship grant funding		3,000		3,000
Total Income from Charitable	Activities	191,890		191,890	223,075
As; Other Trading Activities			2022		2021
Ailfigures inf		Unrestricted Funds	Restricted Funds	Total	Total
Fundraising Events and activities		1,844		1,844	2,651
Total Income from Other Trading Activities		1,844		1,844	2,651
B1:Raising Funds			2022		2021
Allfigures inf		Unrestrrcte	Restrrcte	Total	Total
Fundraising Costs		1,248		1,248	1,657
Total Expenditure on Raising Funds		1,24S		1,248	1,657
82:Charitable Activities			2022		2021
Allfiguresin f		Unrestncte	Restrrcte	Total	Total
Wages, salaries and other staff costs
Wages and salaries		146,544		146,544	154,689
Employer's pension contributions		1,933		1,933	2,016
Employer's national insurance contributions		(665)		(665)	3,601
Staff training and expenses		2,630		2,630	1,513
		150,442		150,442	161,819
Premises costs
Rent		12,328		12,328	12,703
Repairs and maintenance					3,500
Cleaning		1,260		1,260	407
Garden enhancements				686
		14,274		14,274	16,657
Subtotal carried forward		164,716		164,716	178,476

Notes tothe Accounts fo	Notes tothe Accounts fo	Notes tothe Accounts fo	Notes tothe Accounts fo	rthe ye	ar ended	31stAugust 202	2
82:Charitable Activities (cont'd)							2022		2021
Aiifigures in E						Unrestricted Funds	Restricted Funds	Total	Total
Subtotal brought forward						164,716		164,716	178,476
Insurance
Insurance						877			852
						877		877	852
Accountancy, legal and other			professional		fees
Other Professional	Fees					196		196	480
Data protection and		Ofsted				155		155	85
Software						1,509		1,509	881
						1,860		1,860	12446
Marketing
Website						230		230	435
						230		230
Other business expenses
Governance - independent			examination			500		500	270
Gifts and donations						1,044		1,044	266
						1,544		1,544	566
Telephone, stationery		and other		office costs
Telephone						869		869	747
Postage and stationery						663		663	1,178
						1,532		1,532	1,925
Children's activities
Children's parties						260		260	416
Equipment expensed						2,835		2,835	4,479
Food						1,177		1,177	1,475
						4,272		4,2I2	6,370
Total Expenditure on	Charitable			Activities		17S,031		175,031	190,070

C1:Debtors					2022			2021
Allfigures in E				Unrestricted Funds	Restricted Funds	Total		Total
Other Debtors
Debtors forfees
Other debtors	-	HMRC		5,064		5,064
Debtors Total				5,064		5,064
D1:Creditors, Amounts			falling due within one year		2022			2021
Allfiguresin E				nrestncte	estrIcte	Total		Total
Trade Creditors
Taxation and Social Security
Other Creditors
Pension						632
Other accruals				1,378		1,378		1,120
Deferred income				30,314		30,314		24,234
Creditors (within	one year) Total			32,324		32,324		25,354
E1:Unrestricted	Funds
Allfiguresin E				penIng	Income	Expenditure	Transfers	oslng
General Fund				147,514	194,734	(176,279)		165,969
Total Unrestricted		Funds		147,514	194,734	{176,279)		165,969
E2:Restricted Income Funds
Allfiguresin E				Opening Balance	Income	Expenditure	Transfers	Closing Balance
Restricted Fund				8,580				8,580
Total Restricted Income			Funds	8,580				8,580