## Annual General Meeting 28[th] July 2024 

Attendees: 

Sharon Nash, Sheila Madden, Angela Bannister, Lauren Freeman, Kenny Mcinulty, Jean Robertson, Mel Moss, Kay Dunham, Hannah Brown, Victoria Curtis, Sandra Lewis, Paula Wood, Lisa McCarthy, Ruth Lilliott, Charlotte Hale, A Valji, Clare Algar. 

Apologies: Maisie Lovett, Paul Lovett 

Minutes: 

The minutes were read and agreed. 

Accounts: 

The accounts were verified and approved by Tony Spencer of Brian Nuttgens accountants, Leigh on Sea. 

The treasurer Mrs Sheila Madden passed around copies of the year end accounts. The financial situation was steady, with the number of children now attending. As with everything else the bills in the preschool have increased, so we have put strategies in place to make sure everything remains viable. 

Any other Business: 

The new starters that joined in January have settled well and the preschool is operating at capacity. 

The staff have continued with their professional development by attending training course. Regular managers and safeguarding and Senco forums. First aid 



has been kept up to date for all members off preschool staff. 

Election of Committee: 

Proposed 

Chairperson   Kenny Mcinulty       Seconded by Victoria Curtis 

Committee      Jean Robertson      Seconded by Hannah Brown 

Treasurer          Sheila Madden        Seconded by Mel Moss 

Fund raisers Mel Moss, Victoria Curtis. 

Our area welfare office has completed her audit for the local authority. 

We have had our fire safety equipment checked and PAT testing completed. 

We have had our photographer attend the setting, offering portraits for parents to purchase. 

Easter Bonnet: The children took part in the annual Easter bonnet 

parade: parents were welcomed in to watch. A certificate and egg were awarded to each child. 

We held a coronation party in the garden for King Charles III-with all parents in attendance. We had ordered a celebration cake to mark the occasion. The whole day was a great success. 



Rocky Animal roadshow came back to visit us with farm animals and more exotic creatures. This was another great day enjoyed by parents, grandparents, children, and staff. 

Fathers Day, we celebrated with a children’s sport day and Fathers Day races on our adjoining field. 

Graduation ceremonies were held in July to celebrate our children’s achievements. This was a very well attended event. Its always a happy but sad occasion for the staff who build strong bonds with the children and their families. 

In September we welcomed our new starters who have all settled well. 

We took part in a food bank collection as part of our Harvest festival celebrations. 

We welcomed a Christmas photographer to take pictures of the children. 

The older children put on a wonderful nativity performance and the younger children held a carol sing along. Both performances were very well attended. 

We finished the year with the Children’s Christmas party which was extremely enjoyable for all. 



Chafford l 00 Playgroup
LlnKILidiled Accoiiiils
for Ihc Y¢ar r.iided .3 l Dcccinber 20?3
Brian N'ijttgens Accountants Ltd
ChartLred C"ertified Accoiinlants
1007 London Road
Leigh-on-sea
Essex
SS9 3JY

Chafford 100 Playgroup
Contents
Trusi¢cs and Advisers
Accounian15' Report
Approval of Financial Informaiion
Profil and Loss Account
Balance Slicel
Funds Flow Sialenicnl
Nolcs to the Financial Sialemenls
7108

Chafford 100 Playgroup
Proprietor and Advisers
Charity Address
Clifford Road
Charrord l 00
Grays
Es5CX
RM16 6BI
ChRrity Number
1019707
Trustee$
Mrs Shciln Mnddcn
Mrs Sharon Nash
AecountAnts
Brian Nuiigens AccoLinionis l.td
Chartered Certilicd AcLounia1115
1007 Loiidon Rond
Lci&Th-On-Se
SS9 3JY
Page I

Chartered Certified Accountants, Report to the Proprietor on the Preparation of the
Unaudited Financial Information of
Chafford 100 Playgroup
for the Year Fjnded 31 December 2023
In accordance iviih the ¢nb¥agcmenl leitcr we hav¢ prcpared for yoiir approval Ihc financial infornialion of
Chafford l 00 Playgroup for the year ended 31 Dlcembcr 2023 which compris(5 ihc Profil and Loss Accouni,
Ihc Balance Sheci and the rclalcd notes froni the elllily's a¢couniing records lind from information and
explanalioiis you l)avc given us.
As a pr41Ctisinbi meinber firn) of the Associiilion of Chartered C.ertificd Accouiiiants IACCA). we are subjccl to
its eihiL¢l1 and oilier profession421 requiremenis i¥l)icli are deiailed at hiip',Ilwww.ac¢pbilobal.comlenlnieniber
Iprofessioi)(11-514indardslriilc5-sland4irdslilLca-rulebook.l)Inil.
This rLport is n)ade solcly to yoii. iii accordance with the i¢riiis of our engagemcni leller. Our work has been
undertaken solcly 10 preplire lor your approval Ihc financial infornialion of Cliil fford l 00 Playgproup and stalc
thosc mallers thai wc have osprced lo slnle 10 you in this report in accordancc iviih the requircmenls of the
Associaiion of c.liarterLd Ccrti fiLd Accoiii)1I1nls l( s dclailcd 11 I liiip.'/Iwwiv.nCCilg,loblll.coni
Iconl¢ntldilm/AC.CA CJlobal/Teclinical/lacUicclinic241-fi1clshcel-163,doc. 'I'o Il)e fullesl cxtenl permiiied by law,
we do nol acLepl or assuiiic responsibilily lo anyone oiher Ilian 11)e IruslcLS for our work or for Ihis rLPOrt,
You liave Iipproved Ihc finaiicial iiifornialion for the ycar ended .1 l Dccember 202.3 and hAVC acknowledged
ynur rL'sponsibilily for it. lor Ilie approprialcness of Ilie fiiiancial r¢poning franicwork adoplcd and for providinb
all iiiforii)iilion iiiid explii iinlions i)CCLssar>' for ils c()iiipilalion,
Wc have noi veri ficd IhL accuri1Cy or complctclless of the accounting rccords or infomnlion lind explanations
you linvL &Tivcn lo us and we do not. Iherefore. c¥prcss ny opinioii on Ihe fii)iincial inforii)aiion.
Brii1n Nullgjciis Accouiiliiiils-l-td
Cliarl¢rL'd CcrtifiLd Accounlanls
1007 Loiidoii Roud
Lcibh-on-se
SS9 ljy
l(J l-ft
Dulc
Page 2

Chafford 100 Playgroup
Approval of Financial Information for the Year Ended 31 December 2023
In Rccordance with the cngii1gement letler, l approve the financial infomiation which compriscs Ihe Profil and
Loss Accounl, Ihe Ilalance Sheei aiid the related iioles.
l acknowledge my responsibilily for the financioi l infom)aiion, including the appropriateness of the appl icable
rin¢incial rcportinb, framcivork as set out in noie I, and for providing, Ilrian Nultgens Accounlanls Ltd with all
inforiiialion and explanations ncccssary for ils compil?$ lion.
18ive my authority for (lie financial inforimalioii lo bc subinilted lo Tl c Clillriles Coniniission.
Th¢ financial ii)forniHIioi) s approv¢d by Ilie proprieior on
Mrs Shcila M4iddcn
Trustee
Mrs Shamn Nash
'[ rusiec
Page 3

Chafford 100 Playgroup
Profit and Loss Account for the Year Ended 31 December 2023
31 December
2023
31 Deceniber
2022
Turnover
reL's rcceived
223,693
217,782
217.782
Total income
223,693
Cost of sales
F.quipnienl & ENpendabl¢ nii11erials
Wnges and salarics
15,114)
172.751
177.865
16.5681
148.666
155 234
Gross profit
Gross prol it /0
45.8?8
20.49%
62.548
Expense
Slaff Iraining
Reiii and ralcs
Lighi, IILal lind poivcr
Iiisurancc
Repairs li nd niainienai)ce
Repairs and rcnewnls
Telephone and fax
Printing,. po%lage and slalioncry
Trndc subscriptions
Sui)dry cxpcnses
Clcuiiing & Waste disposal
Prolecliv¥ ¥loihinb'
'rravcl & niolor Lxpenses
Childrci)S LiIILrtiiinnicnl
Accounlllncy fLLb
Baiik chllrgcs
Depreciation of fixlurc5 and fillings
Deprcciation of oificc cquipmcnl
12,130)
16,554)
(4.948)
11.147)
{1,0411
13,278)
{1 ?28)
1103)
1261)
{6.671)
{5.350)
(2.36)
{7171
{9.12)
{1.728)
117)
1359)
(8)
36.708
(1,317)
(8,433)
(4,176)
16681
{21,281}
(1,088)
(295)
(527)
(I l.J22)
(.S.734)
(7161
(1.960)
(1 ?25)
(1.728)
(14)
(478}
(10)
62.023
Net {deficitysurplus
9.120
525
Page 4

Chafford 100 Playgroup
Balance Sheet as at 31 December 2023
2023
2022
Note
Fixed Assets
Tangible assets
1.468
Currenl assets
Debtors
Cash al bank and in hand
1.446
37,171
38.617
28.652
Current IiAbilities
Oil)cr creditors
PA YE and social securiiy
1144)
(1,865)._-
2,009
(144)
-(1,387)
1.531
Iyet current Assets
Net Assets
37.709
Flnxnced by:
Capilul accounts
28.589
These financial stalcments were approvL'd on
l approvi. Ihc accounls and confim) Ihilt I hAve iiiadc aviiilnble all relevant rccords llnd ii)foniiAlion for Iheir
pr¢parlltion.
..Tr.LLIJ*....................
Mrs Sheila Maddcn
Truslcc
haron Nash
Tru51ce
Page 5

Chafford 100 Playgroup
Funds Flow Statement for the Year Ended 31 December 2023
2023
2022
Revenue funds
Nel surplus for the year
9,120
525
Non cash items
DeprLcialion
367
367
488
488
Trading cash flow
Worklng eApilAI movements
Incr¢as¢ in debiors
IncrL'ascl(decrcas¢l in credilors
9.487
1,013
{1,4451
478
Net cRsh deerensc from worklng CAPtIAI
Net rovenue funds
967
36 885)
Movement of eApitAI fund8
Net eAsh Influwl(outflow) from cApltAI trAnsMcilon4
Trustee's cApitAI Account movement5
Net cash pRI(I Inl{(IrAwn)
Trustee's current Account movements
Net cAsli pAid Inl{drAwn)
Movement In net liquid funds
Repres¢nted by:
(Decrcase}lin¢r¢i75C in cllsh bolancc5
IncrLiigclldccrci( Sc) in bank biilances
8.520
36.885
(400)
8.920
8.520
220
36.885
Page 6

Chafford 100 Playgroup
Notes to the Financial Statements for the Year Ended 31 December 2023
l Accounting policics
Basls of preparAtton
The a¢¢ounis havc been prepared under the hislorical cost convention.
Turnover
Turnover reprcsenls amounts chargicable in respecl of the sale of goods and services 10 customers.
DepreciAtion
DcprcLinlion is provided on laiigiblc fixed nsscls so RS lo write Ihc cost or valuation. Icss any csliniaied
residual valuc, ovcr Ihcir cxpcLlcd usefiil e¥onoii)ic lifc as folloivs.,
Asset clA8S
Fixlures & fillin&is. Office cquipnienl
D¢proelRtion method And rAte
250/0 reducing balanc¢
2 Tnn%ible fixed R5sets
Long leasehold Flxturcs And
property
rittinks
Office
equipment
TotAI
C05t
Al l Jaiiuary 2023
Ai .1 l Deceniber 2023
12.459
1.397
41,297
DcpreclAtlon
Ai l January 2023
Chargc lor Ihc year
27,441
11.022
359
1.366
39,829
367
Ai 31 1)¥c¢mbcr 20?.3
27,441
11.381
1.374
Ntt Book VRlue
Al 31 Dc¢cmbcr 2023
23
Ai 31 Dcccmbcr 2022
3 Debtors
2023
2022
Other debtors
Prepaynienls
1.446
1,446
Page 7

Chafford 100 Playgroup
Notes to the Financial Statements for the Year Ended 31 December 2023
4 Current liabilitie5
2023
2022
Olhcr creditors
PAI'E and social security
144
1,865
2,009
144
S CApital Account
Trustees Funds
Ai l January 2023
Surplus for period
At 31 Deeember 2023
28,589
Page 8

Chafford l 00 Playgroup
LlnKILidiled Accoiiiils
for Ihc Y¢ar r.iided .3 l Dcccinber 20?3
Brian N'ijttgens Accountants Ltd
ChartLred C"ertified Accoiinlants
1007 London Road
Leigh-on-sea
Essex
SS9 3JY

Chafford 100 Playgroup
Contents
Trusi¢cs and Advisers
Accounian15' Report
Approval of Financial Informaiion
Profil and Loss Account
Balance Slicel
Funds Flow Sialenicnl
Nolcs to the Financial Sialemenls
7108

Chafford 100 Playgroup
Proprietor and Advisers
Charity Address
Clifford Road
Charrord l 00
Grays
Es5CX
RM16 6BI
ChRrity Number
1019707
Trustee$
Mrs Shciln Mnddcn
Mrs Sharon Nash
AecountAnts
Brian Nuiigens AccoLinionis l.td
Chartered Certilicd AcLounia1115
1007 Loiidon Rond
Lci&Th-On-Se
SS9 3JY
Page I

Chartered Certified Accountants, Report to the Proprietor on the Preparation of the
Unaudited Financial Information of
Chafford 100 Playgroup
for the Year Fjnded 31 December 2023
In accordance iviih the ¢nb¥agcmenl leitcr we hav¢ prcpared for yoiir approval Ihc financial infornialion of
Chafford l 00 Playgroup for the year ended 31 Dlcembcr 2023 which compris(5 ihc Profil and Loss Accouni,
Ihc Balance Sheci and the rclalcd notes froni the elllily's a¢couniing records lind from information and
explanalioiis you l)avc given us.
As a pr41Ctisinbi meinber firn) of the Associiilion of Chartered C.ertificd Accouiiiants IACCA). we are subjccl to
its eihiL¢l1 and oilier profession421 requiremenis i¥l)icli are deiailed at hiip',Ilwww.ac¢pbilobal.comlenlnieniber
Iprofessioi)(11-514indardslriilc5-sland4irdslilLca-rulebook.l)Inil.
This rLport is n)ade solcly to yoii. iii accordance with the i¢riiis of our engagemcni leller. Our work has been
undertaken solcly 10 preplire lor your approval Ihc financial infornialion of Cliil fford l 00 Playgproup and stalc
thosc mallers thai wc have osprced lo slnle 10 you in this report in accordancc iviih the requircmenls of the
Associaiion of c.liarterLd Ccrti fiLd Accoiii)1I1nls l( s dclailcd 11 I liiip.'/Iwwiv.nCCilg,loblll.coni
Iconl¢ntldilm/AC.CA CJlobal/Teclinical/lacUicclinic241-fi1clshcel-163,doc. 'I'o Il)e fullesl cxtenl permiiied by law,
we do nol acLepl or assuiiic responsibilily lo anyone oiher Ilian 11)e IruslcLS for our work or for Ihis rLPOrt,
You liave Iipproved Ihc finaiicial iiifornialion for the ycar ended .1 l Dccember 202.3 and hAVC acknowledged
ynur rL'sponsibilily for it. lor Ilie approprialcness of Ilie fiiiancial r¢poning franicwork adoplcd and for providinb
all iiiforii)iilion iiiid explii iinlions i)CCLssar>' for ils c()iiipilalion,
Wc have noi veri ficd IhL accuri1Cy or complctclless of the accounting rccords or infomnlion lind explanations
you linvL &Tivcn lo us and we do not. Iherefore. c¥prcss ny opinioii on Ihe fii)iincial inforii)aiion.
Brii1n Nullgjciis Accouiiliiiils-l-td
Cliarl¢rL'd CcrtifiLd Accounlanls
1007 Loiidoii Roud
Lcibh-on-se
SS9 ljy
l(J l-ft
Dulc
Page 2

Chafford 100 Playgroup
Approval of Financial Information for the Year Ended 31 December 2023
In Rccordance with the cngii1gement letler, l approve the financial infomiation which compriscs Ihe Profil and
Loss Accounl, Ihe Ilalance Sheei aiid the related iioles.
l acknowledge my responsibilily for the financioi l infom)aiion, including the appropriateness of the appl icable
rin¢incial rcportinb, framcivork as set out in noie I, and for providing, Ilrian Nultgens Accounlanls Ltd with all
inforiiialion and explanations ncccssary for ils compil?$ lion.
18ive my authority for (lie financial inforimalioii lo bc subinilted lo Tl c Clillriles Coniniission.
Th¢ financial ii)forniHIioi) s approv¢d by Ilie proprieior on
Mrs Shcila M4iddcn
Trustee
Mrs Shamn Nash
'[ rusiec
Page 3

Chafford 100 Playgroup
Profit and Loss Account for the Year Ended 31 December 2023
31 December
2023
31 Deceniber
2022
Turnover
reL's rcceived
223,693
217,782
217.782
Total income
223,693
Cost of sales
F.quipnienl & ENpendabl¢ nii11erials
Wnges and salarics
15,114)
172.751
177.865
16.5681
148.666
155 234
Gross profit
Gross prol it /0
45.8?8
20.49%
62.548
Expense
Slaff Iraining
Reiii and ralcs
Lighi, IILal lind poivcr
Iiisurancc
Repairs li nd niainienai)ce
Repairs and rcnewnls
Telephone and fax
Printing,. po%lage and slalioncry
Trndc subscriptions
Sui)dry cxpcnses
Clcuiiing & Waste disposal
Prolecliv¥ ¥loihinb'
'rravcl & niolor Lxpenses
Childrci)S LiIILrtiiinnicnl
Accounlllncy fLLb
Baiik chllrgcs
Depreciation of fixlurc5 and fillings
Deprcciation of oificc cquipmcnl
12,130)
16,554)
(4.948)
11.147)
{1,0411
13,278)
{1 ?28)
1103)
1261)
{6.671)
{5.350)
(2.36)
{7171
{9.12)
{1.728)
117)
1359)
(8)
36.708
(1,317)
(8,433)
(4,176)
16681
{21,281}
(1,088)
(295)
(527)
(I l.J22)
(.S.734)
(7161
(1.960)
(1 ?25)
(1.728)
(14)
(478}
(10)
62.023
Net {deficitysurplus
9.120
525
Page 4

Chafford 100 Playgroup
Balance Sheet as at 31 December 2023
2023
2022
Note
Fixed Assets
Tangible assets
1.468
Currenl assets
Debtors
Cash al bank and in hand
1.446
37,171
38.617
28.652
Current IiAbilities
Oil)cr creditors
PA YE and social securiiy
1144)
(1,865)._-
2,009
(144)
-(1,387)
1.531
Iyet current Assets
Net Assets
37.709
Flnxnced by:
Capilul accounts
28.589
These financial stalcments were approvL'd on
l approvi. Ihc accounls and confim) Ihilt I hAve iiiadc aviiilnble all relevant rccords llnd ii)foniiAlion for Iheir
pr¢parlltion.
..Tr.LLIJ*....................
Mrs Sheila Maddcn
Truslcc
haron Nash
Tru51ce
Page 5

Chafford 100 Playgroup
Funds Flow Statement for the Year Ended 31 December 2023
2023
2022
Revenue funds
Nel surplus for the year
9,120
525
Non cash items
DeprLcialion
367
367
488
488
Trading cash flow
Worklng eApilAI movements
Incr¢as¢ in debiors
IncrL'ascl(decrcas¢l in credilors
9.487
1,013
{1,4451
478
Net cRsh deerensc from worklng CAPtIAI
Net rovenue funds
967
36 885)
Movement of eApitAI fund8
Net eAsh Influwl(outflow) from cApltAI trAnsMcilon4
Trustee's cApitAI Account movement5
Net cash pRI(I Inl{(IrAwn)
Trustee's current Account movements
Net cAsli pAid Inl{drAwn)
Movement In net liquid funds
Repres¢nted by:
(Decrcase}lin¢r¢i75C in cllsh bolancc5
IncrLiigclldccrci( Sc) in bank biilances
8.520
36.885
(400)
8.920
8.520
220
36.885
Page 6

Chafford 100 Playgroup
Notes to the Financial Statements for the Year Ended 31 December 2023
l Accounting policics
Basls of preparAtton
The a¢¢ounis havc been prepared under the hislorical cost convention.
Turnover
Turnover reprcsenls amounts chargicable in respecl of the sale of goods and services 10 customers.
DepreciAtion
DcprcLinlion is provided on laiigiblc fixed nsscls so RS lo write Ihc cost or valuation. Icss any csliniaied
residual valuc, ovcr Ihcir cxpcLlcd usefiil e¥onoii)ic lifc as folloivs.,
Asset clA8S
Fixlures & fillin&is. Office cquipnienl
D¢proelRtion method And rAte
250/0 reducing balanc¢
2 Tnn%ible fixed R5sets
Long leasehold Flxturcs And
property
rittinks
Office
equipment
TotAI
C05t
Al l Jaiiuary 2023
Ai .1 l Deceniber 2023
12.459
1.397
41,297
DcpreclAtlon
Ai l January 2023
Chargc lor Ihc year
27,441
11.022
359
1.366
39,829
367
Ai 31 1)¥c¢mbcr 20?.3
27,441
11.381
1.374
Ntt Book VRlue
Al 31 Dc¢cmbcr 2023
23
Ai 31 Dcccmbcr 2022
3 Debtors
2023
2022
Other debtors
Prepaynienls
1.446
1,446
Page 7

Chafford 100 Playgroup
Notes to the Financial Statements for the Year Ended 31 December 2023
4 Current liabilitie5
2023
2022
Olhcr creditors
PAI'E and social security
144
1,865
2,009
144
S CApital Account
Trustees Funds
Ai l January 2023
Surplus for period
At 31 Deeember 2023
28,589
Page 8