REGISTERED CHARITY NUMBER.. 1005195 REPORT OFTHE TRUSTEES AND UNAUDITED FINANCIAL STATEmE￿[s FOR THE YEAR ENDED 31"JULY 2024 FOR E WARREN PLAYGROUP Accountanry and Buslness Matters Ltd The Barn Golden Square Henfleld West Sussex BNS 90P THE WARREN PLAYGROUP CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 Page Report of theTrustees Ito2 Independent Exarninerfs Report 3to4 8alance Sheet Notes to the Flnancial Statements 6t07 Detailed Ststernent of Finandal Artlvltles 8t09 THE WARREN PiAYGRt)UP REPORT OF THE TRUSTEE5 FOR THE YEAR ENDED 31 JUIY 2024 The trustee5 present their report with the finanoal statements of the char The tru5tee5 have adopted the provisions of Accounting and RepDrtln8 by C for the year ended 31 July2024. arities= Statement of Recommended Practice applicable to charities preparlng thelraccounts in accordance with Flnancial Reportlng Staridard for Smaller Entities (the FRSSEI leffertive l January 20151. 08JEcfivES AND ACTIVITIES Objective5 and alms The objetts of the charity Bre: To athiance the educètion of children below compulsory school age by.- Providing safe and satisfyln8 group play4 in whlch parents have the rlght to take part- Éncouraglng other charitable actfvitles throu8h which parents rnay help the childfen; Furthering the aim of the pre-sthool playgroups assouatioh. Publlc bEnefft In shapillg our objectives and plannin dutles set out in sectlon 17151 of the our actfvlrles for the year, the Trustees have 8iven consideration to the arltles Act 2011 to have due re8ard to public benefit. In particular, the Trustees have consldered how the planned activities will contribute to the ovefall airn5 and object5ves that they have set. ACHIEVEMENT AND PERFORMANCE CharltablÈ a¢tivitles We have had a fantastic yearat the Waffen and our fundralsin8 efforts have Our playEroup contlnues its success dueto the amazSnB lob that the aunties sellin8 point for the Warren, AlthouBh we remJin busy. fees C￿t[fiue to pr¢wide us with a challenge. We have increased fees a aln thls ear In line wrth other local nurseries and playgroup5. however there has still been no increase In fundPn8 proviaed by the ÉovÈrnment for three year olds. This means we have to control our running c95ts with increasing care, The challen8e is set to continue ?5 30 hours of fundlng 15 Introduced, the current commlttee have already started to look at optlon5 here. The commlttee's focus has rtot only been on wnnl of the play8roup but also on fundrglslng to ensur• w• provide 8 lant85tlc ￿VIrOnmentfor our chlldren to earn and develop. Our maln fundraI51ng events hève been our Good as new Sales and Sports Oay. This yearfs comn)ittee have spent hours ievampin8 the GANS and this pald off wiih the slgnific8nt imount we were able to fdlse. The excellent yearwe have had would not have been possible without the su port of all the parents and the committee rnernbers but I would like to say a speclal thank you to the team tlat have gone over and above for the Warren. one from strength to strength. o, they really are the unl4LAe FINANCIAL ReviEW Re5evM pollcy The Plsygioup has a 5rnall Ios5 of £3.537 ReseNes have accumulated over ihe past few years, The trustees now feel that a level of 5tsblllty has been athieved and that they would be able 10 continue the current activitie5 in the event of a 5i8nlflcant drop In funding. enabllng consideiation of how fvnding would be replaced or acEivitie5 changed. Reserves are sufficient to ensure that any potentlal c105ure costs. should that need arise, are adequately covered. STRucfuRE, GOVERNANCE AND MANAGEMENT Governin8 do¢um•nt The charlty is controlled by r(5 8overnln8 document, è deed of triisL and constitutes Bn unincorporated charlty. THE WARREN PL4YGROUP REPORT OF THE TRUS7EES FOR THE YEAR ENDED 31WJu 2024 REFERENCE AND ADMINi¥fRATIVE DEfAIiS Registered Charfty number 1005195 Prlnclpal Address St Peters Church Hall Church Lane Henfield BN5 9NY Trustees Penelope Dennls Mlchelle Éely Eleanor H*Juse Lesley 88ilev Gregory Glasgow Laura Wyatt Emily Maynard Independent Examlner Accountancy and Business Matters Ltd The Barn Golden Square Henfield Wert Sussex 8NS 9DP 17109124 Approved by the orderof theboard of tnjstees on ....-......-....,..-.,...-..-.....-.... And 518ned on Its behalf bv: Eleanor House DEPENDENT EXAMINER'S REPORTTOTHETRUSTEES OF THE WARREN PLAYGROUP I repon on the atcounts for the yearended 31 July 2024 Set out on page5 fiveto nine. RespeCt￿e responslbilitles of trustees and examiner The charivs t￿￿tePS are resp)nsible for the prepar&ion of the &tounts. The th#T1￿$ trustees c¢nslder that audit is not required for thi5 year (under sertion 144(21 of the Charities Art 2011 lthe ZOII Actll and that an independent examination is required. It is my responsibilityto: Examlne the accourts under Sectlon 145 of the 2011 Act To lollowthe rocedure5 laid down In the General Directionsgiven bythe Charity Commission lunder Section 14Sl5fibl of the 2011 Acil.. and To stste whether particulars matters have come to my attentio Basls ot the independent eNamlnerfs report My examinatlon wa8 carried out In accordance with the General Oireclions ￿eTr b the Charity Commission. An examlnatlon includes a revlew of the accounting record5 kèpt by the charlty an ? compbrison of the accounts, and seekin8 Èxplanations from you as trustee5 concerllins any 5vch matters. The procedures undertaken do not prowde all the evidence that would be required In an audit, and consequently no opinion is glven as to whether the accounts present a 'true and fair VIe￿ and ihe reportls limsted to those matters set out in the statements below. Independent examinerfs statement In connectlon wlth my &amination. no matter has come to rny attentton: 11 Whlth gives me reasonable tause to belleve that. rn Iny materiol respect, the reqvlrements To keep a¢covnting records in accordance w5th 5ertion 130 of the 2011 Act; and o To prepare accounts which accord wlth the accountlng recorth and to cornply wlth the accountin8 requlremenrs of the 2011 Act Have been met; Accountanc¥ and Buslness Matters Ltd The Bam Golden Square Henfield West Su55ex 8N59DP Date., 10.09.24_ THE WAR PEAYGROUP REPORT OF THE TRUSTEE5 FOR THE YEAR ENDED 31>fJuLY 2024 THE WARREN PLAYGROUP BAlAN￿ SHEEr AT 31- JULY 2024 2024 2023 Unrestricted Total Fund fund$ Notes CURRENT ASSETS Debtors 1,166 110.726 32 Casb at bank 104,112 111,892 104.144 CREDrroRS, Amounts fallSng due wlthln oné yeaf (25,203) 113.9181 NET CURRENT ASSErs 86.689 9D.226 TOTAL ASSETS LESS CURRENT LIABILITIE5 86,689 90.226 NET ASSETS 86,689 90,226 FUNDS Unrestricted funds 86,689 90,226 TOTAL FUND5 86.689 90,226 17109124 The financlal statements were approved by the Board of frustee5 0n..-. $18ned on Its behalf by.. . And were Eleanor House The note5 foFrn part of these financial statements I} ACCQLINTING pouaES Basis of preparing tlte finan¢ial statemettts The finèncial statements of the charity havè been p￿pared In accordance wlth the Charitles SORP IFRSSEI Accounting and reporting by Charities= Statement of Recommended Practice applicable to charities preparing thelr occounts in accordance with the Financial Re Entities {the FRSSEI (effective l January 20151 and the Charities Act 2 ortlnB Standard for Smaller 11. The finènclal statements have been prepared under the hlstorlcal cost convention Income All Income is feco nised in the statement of Financial ActiVFiies once the charity has entitlement to the funds. it is prolablèthatthe income will be receÈved. and ihe amount can be measured reliablv. Expenditure Liabilities are reco8nised as expenditure as soon as there is a legal or conslruclive oblisation commltting the charlty to that expenditure. it is probablethat a transfw of economlc beneflts will be requlred irb settlement and the amDUrt of the obli ation can be measured reliably. Expenditure is actounted for on am accruals bas15 and has been c ssified under headings that aggregate all cost rdated to the category. Where costs camot be direttly attributed to partlcular heading5. they have been allocated to adivltles on a ba515 consistent with the uses of resources. Taxation The charlty Is exempt trom tax on its charitable activities. Fund accountlng Vnrestricted funds on be used in accordance with the charitable obSettives at the discretion of the trustees. Restricted funds can only be used for particular re5trirted purposes withln the objects of the charity. Restrictions arisewhen specifled by the donor or ivhen funds are Trised for particular restricted purposes. Further explanèt*)n of the nature and purpose of each fvnd ts InCI￿￿ed the notes to the financial statements. 2) OTHER TRADING AcrivrriES 2024 2023 Fundraising incorne 4,961 3,650 3,650 4,961 3) INVEsfMENTINCOME 2024 2023 L)eposit account Interest 1107 263 4) TRUSTEEY RENUMERATION AND BENEFITS There were no trustee5' remuneration or other benefits lortheyear ended 31 July 2024 nor thè year ended 31" July 2023. Trustees, expenses There were no trustees, expenses paid forthe year ended 31 July 2024 nor for the year ended 31 July 2023. THE WARREN PIAYGROUP NOTES TO THE FINANCIAL sfATEMENTS- CONTINUED FOR THE YEAR ENDED 31-JULY20Z4 5) STAFF C05rs DurinÉ the yearthe total gTOSS pay to employees wa5 £91,716 includin8 employerfs national Insurance and pension contributions were £2390. The average monthly number of employees durlry theyear was as follows: 2024 2023 No employees received emolurnents in excess of £60,000 6) DEBTORS: AMOUNTS FALLING DVE WITHIN ONE YEAR 2024 2023 other debtors L166 32 7) CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other credltors 25,203 13,918 8) MOVEMENT IN FUNDS Net movement At 118123 In lunds At 3117124 Unreslrirted funds Gener81 fund 90.226 13,537) 86,689 TOTAL FUNDS 90.226 13.5371 86,689 Net movements In funds. included In the above are as follows: Incomins resources Resources expended Movement In funds Unrestrfcted knnds General fund 112,946 1116.4831 (3,537) TOTAL FUNDS 111946 1116.A831 13,5371 91 RELATRD PARIY DISCLQ&URES There were no related party transactionsfortheyear ended 3111 July 2024. IHE WARREN PLAYGROUP DEATAILED STATEMENT OF FINANCIAL A￿1VITIEs FOR THE YEAR ENDED 31-JULY 2024 2024 2023 INCOME AND ENDOWMENTS Donatlons and legacies Photo comm Uniform sales EYPP Donations 23 19 389 107 1,253 1.253 538 Other trading actlvltles Fundraising income 4,961 3,650 4.961 3,650 Investment Income Dep051t account interest 1.107 263 Charitable activltles Fees 105,625 98,178 Total Incomin8 resources 112,946 102,629 EXPENDITURE Ralslng donations and legacies Fundraising costs 5,081 4,891 Charitable artlvltles Wages Pension Rent Insurance Telephone Postage and stationery Outside play areas repairs Advertising and sub5CriPtions Clothing Accountancy Supplies- Arts & Crafts Toy repairs Trainir)g Repairs & maintenance Glfts Huddles ITapestry Yoga Summer 91,716 2,390 8,775 1,578 166 1,656 81,419 2,220 8,358 1,541 120 631 712 1,008 90 1,427 441 78 240 590 1,184 36 1,456 138 1150 630 333 172 111.402 98,006 Total resources expended 116.483 102,897 This page does not form part of the statutory financial statements THE WARREN PLAYGROUP DEATAILED STATEMENT OF FINANCIAL AcfivmES FOR THE YEAR ENDED 31"JULY 2024 2024 2023 Net income/lexpenditure) 13,537) 12681