REGISTERED CHARITY NUMBER: 1005195 

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 315" JULY 2023 

## FOR 

THE WARREN PLAYGROUP 

Accountancy and Business Matters Ltd 

The Barn Golden Square Henfield West Sussex BN5 9DP 



THE WARREN PLAYGROUP 

## CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31°" JULY 2023 

||Page|
|---|---|
|Report oftheTrustees|ito2|
|Independent Examiner’s Report|3to4|
|Balance Sheet|5|
|Notes to the Financial Statements|6 to7|
|DetailedStatementofFinanciaiActivities|8to9|





THE WARREN PLAYGROUP 

## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31°" JULY 2023 

The trustees present their report with the financial statements of the charity for the year ended 31* July 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard for Smaller Entities (the FRSSE) (effective 1 January 2015). 

## OBJECTIVES AND ACTIVITIES 

## Objectives and aims 

The objects of the charity are: 

To advance the education of children below compulsory school age by:- 

a) Providing safe and satisfying group play, in which parents have the right to take part; b) Encouraging other charitable activities through which parents may help the children; c) Furthering the aim of the pre-school playgroups association. 

## Public benefit 

in shaping our objectives and planning our activities for the year, the Trustees have given consideration to the duties set out in section 17(5) of the Charities Act 2011 to have due regard to public benefit. In particular, the Trustees have considered how the planned activities will contribute to the overall aims and objectives that they have set. 

## ACHIEVEMENT AND PERFORMANCE 

## Charitable activities 

We have hada fantastic year at the Warren and our fundraising efforts have gone from strength to strength. sellingOur playgrouppoint forcontinues the Warren.its success due to the amazingjob that the aunties do, they really are the unique Although we remain busy, fees continue to provide us with a challenge. We have increased fees again this year in line with other local nurseries and playgroups, however there has still been no increase in funding provided by the government for three year olds. This means we have to control our running costs with increasing care. The challenge is set to continue as 30 hours of funding is introduced, the current committee have already started to look at options here. 

The committee’s focus has not only been on running of the playgroup but also on fundraising to ensure we provide a fantastic environment for our children to learn and develop. Our main fundraising events have been our Good as new Sales and Sports Day. This year’s committee have spent hours revamping the GANS and this paid off with the significant amount we were able to raise. 

The excellent year we have had would not have been possible without the support of all the parents and the committee members but | would like to say a special thank you to the team that have gone over and above for the Warren. 

## FINANCIAL REVIEW 

## Reserve policy 

## The Playgroup has a smail loss of £268 

Reserves have accumulated over the past few years. The trustees now feel that a level of stability has been achieved and that they would be able to continue the current activities in the event of a significant drop in funding, enabling consideration of how funding would be replaced or activities changed. Reserves are sufficient to ensure that any potential closure costs, should that need arise, are adequately covered. 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Governing document 

The charity is controiled by its governing document, a deed of trust, and constitutes an unincorporated charity. 

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THE WARREN PLAYGROUP 

## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31°" JULY 2023 

## REFERENCE AND ADMINISTRATIVE DETAILS 

## Registered Charity number 

1005195 

## Principal Address 

St Peters Church Hall 

Church Lane 

Henfield BN5S 9NY 

## Trustees 

Penelope Dennis 

Michelle Eely 

Eleanor House 

Lesley Bailey 

Gregory Glasgow 

Kirsten Johnson 

## Independent Examiner 

Accountancy and Business Matters Ltd 

The Barn 

Golden Square 

Henfield 

West Sussex BNS 9DP q* Sok 13 Approved by the order of the board of trustees on... as Ae And signed on its behalf by: 


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Eleanor House 

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE WARREN PLAYGROUP 

| report on the accounts for the year ended 31* July 2023 set out on pages five to nine. 

## Respective responsibilities of trustees and examiner 

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. 

It is my responsibility to: 

- e Examine the accounts under Section 145 of the 2011 Act e To follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act): and 

- ® To state whether particulars matters have come to my attention 

## Basis of the independent examiner’s report 

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statements below. 

## Independent examiner’s statement 

in connection with my examination, no matter has come to my attention: 

- 1) Which gives me reasonable cause to believe that, in any material respect, the requirements 

   - To keep accounting records in accordance with Section 130 of the 2011 Act; and 

   - o To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act 

Have been met; 

Accountancy and Business Matters Ltd 

## The Barn 

Golden Square 

Henfield 

West Sussex 

BNS SDP 


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PMA<br>5 2SHIN_ :<br>Date: 04.09.23 ..... ALLA.<br>**----- End of picture text -----**<br>


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THE WARREN PLAYGROUP 

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31°" JULY 2023 

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THE WARREN PLAYGROUP 

BALANCE SHEET AT 315" JULY 2023 


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||||||
|---|---|---|---|---|
|2023|2022|
|Unrestricted|Total|
|Fund|funds|
|£|£|
|Notes|
|CURRENT ASSETS|
|Debtors|6|32|98|
|Cash|at bank|104,112|107,107|
|104,144|107,205|
|CREDITORS,|
|Amounts|falling due within one year|7|(13,918)|(16,711)|
|NET CURRENT ASSETS|90,226|90,494|
|TOTAL ASSETS|LESS|CURRENT|
|LIABILITIES|90,226|90,494|
|NET ASSETS|90,226|90,494|
|FUNDS|8|
|Unrestricted|funds|90,226|90,494|
|TOTAL|FUNDS|90,226|90,494|
|The financial statements were approved by|the Board of|Trustees onG|Fett|20B3 su were|
|signed|on|its|behalf by:|

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## Cle [fuse 

Eleanor House 

The notes form part of these financial statements 

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THE WARREN PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31°" JULY 2023 

: 

- 1) ACCOUNTING POLICIES 

Basis of preparing the financial statements The financial statements of the charity have been prepared in accordance with the Charities SORP (FRSSE) ‘Accounting and reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (the FRSSE) (effective 1 January 2015) and the Charities Act 2011. The financial statements have been prepared under the historical cost convention 

## income 

All income is recognised in the statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. 

Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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 uses of resources. 

## Taxation 

The charity is exempt from tax on its charitable activities. 

Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

- 2) OTHER TRADING ACTIVITIES 

|2)|OTHER TRADING ACTIVITIESTRADING ACTIVITIESACTIVITIES|||
|---|---|---|---|
|||2023|2022|
|||£|£|
||Fundraising income|3,650|3,923|
|||3,650|3,923|
|3)|INVESTMENTINCOME|||
|||2023|2022|
|||£|£|
||Depositaccountinterest|263|9|



## 4) TRUSTEES’ RENUMERATION AND BENEFITS 

There were no trustees’ remuneration or other benefits for the year ended 31% July 2023 nor the year ended 31° july 2022. 

Trustees’ expenses There were no trustees’ expenses paid for the year ended 31° July 2023 nor for the year ended 31* July 2022. 

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THE WARREN PLAYGROUP 

NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31°" JULY 2023 

5) STAFF COSTS During the year the total gross pay to employees was £81,419 including employer's national insurance and pension contributions were £2220. 

The average monthly number of employees during the year was as follows: 


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|||||||||
|---|---|---|---|---|---|---|---|
|2023|2022|
|7|7|
|No|employees|received|emoluments|in|excess|of £60,000|
|6)|DEBTORS: AMOUNTS|FALLING|DUE|WITHIN|ONE YEAR|
|2023|2022|
|£|£|
|Other debtors|32|98|
|7)|CREDITORS: AMOUNTS|FALLING|DUE WITHIN ONE YEAR|
|2023|2022|
|if|£|
|Other|creditors|13,918|16,711|
|8)|MOVEMENT|IN|FUNDS|
|Net|movement|
|At|1/8/22|in|funds|At|31/7/23|
|£|£|£|
|Unrestricted|funds|
|General|fund|90,494|(268)|90,226|
|TOTAL FUNDS|90,494|(268)|90,226|
|Net movements|in|funds,|included|in the|above|are|as follows:|
|Incoming|Resources|Movement|in|
|resources|expended|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|102629|(102897}|(268)|
|TOTAL FUNDS|102629|{102897}|(268)|

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## 9) RELATED PARTY DISCLOSURES 

There were no related party transactions for the year ended 31° July 2023. 

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THE WARREN PLAYGROUP 

## DEATAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 315" JULY 2023 


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||||||
|---|---|---|---|---|
|2023|2022|
|£|£|
|INCOME AND|ENDOWMENTS|
|Donations|and|legacies|
|JRS|-|=|
|Fence|refund|-|2,801|
|Photo|comm|23|-|
|Uniform|sales|19|-|
|EYPP|389|=|
|Donations|107|7|
|538|2,808|
|Other trading|activities|
|Sale|of climbing frame|=|-|
|Fundraising|income|3,650|3,923|
|3,650|3,923|
|Investment|income|
|Deposit account|interest|263|9|
|Charitable|activities|
|Fees|98,178|85,709|
|Total|incoming|resources|102,629|92,449|
|EXPENDITURE|
|Raising donations|and|legacies|
|Fundraising|costs|4,891|4059|
|Charitable|activities|
|Wages|81,419|74,403|
|Pension|2,220|1,995|
|Rent|8,358|7,740|
|Insurance|1,541|1,425|
|Telephone|120|120|
|Postage|and|stationery|631|525|
|Outside|play areas|repairs|is|~|
|Advertising|and|subscriptions|590|588|
|Clothing|-|-|
|Accountancy|-|-|
|Supplies-|Arts &|Crafts|1,184|1,490|
|Toy|repairs|36|74|
|Training|1,456|4l|
|Repairs|&|maintenance|138|4,023|
|Gifts|-|200|
|Huddles|/ Tapestry|172|137|
|Inclusion|fund|-|.|
|Woodsmill|=|-|
|Leavers|party|-|-|
|Sports|day|-|-|
|Children|in|Need|=|.|
|98,006|92,761|
|Total|resources expended|102,897|96,820|

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This page does not form part of the statutory financial statements 

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## THE WARREN PLAYGROUP 

## DEATAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31°" JULY 2023 

Net income/(expenditure) 


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|||
|---|---|
|2023|2022|
|£|£|
|(268)|(4,371)|

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THE WARREN PLAYGROUP 

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31°" JULY 2023 

This page does not form part of the statutory financial statements 

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