CHARITY REGISTRATION NUMBER" 1020800 Ludgershall Pre-school Playgroup Unaudited Financial Statements 31 August 2024 ER Chartered accountants 7-7G Snuff Street Devizes Wiltshire England SN10 1DU
Ludgershall Pre-school Playgroup Financlal Statoments Year ended 31 August 2024 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position statement of cash flows Notes to the financial statements Th• following pages do not form part of the flnancial statomonts Detsiled ststement of financial activities 17
Ludgershall Pre.School Playgroup Trustoes. Annual Report Year ended 31 August 2024 The trustees present their report and the unaudited financial statements of the tharity for the year ended 31 August 2024. ObJectlve8 and actlvltles As a member of Ihe Early Years Alliarbce, we a committed to providing high quality care and 8ducatlon for child below Statutory school age. We do thls by. Using the training and support offered by Wlltshlre Early Years Partnerships. Uslng Ihe tralnlng and $upport offered by Early Years Alliance. Working to Improv818arning goa18 by means of a curriculum tallored lo meet the need$ of every IrKllvldual chS1d. Involng parents 85 much as p0551ble In the group and In thelr child's learning. Offertng Indlvldual attention through a Keyper90n SyBtem and a hlgh ratio of adults to chlldren. LuLlgersh£ll Pre-school off8rs 8 warm welcom8 to everyone who Vuld like to get involved wllh the $8ttlng, supporng the above alms and objectives. Achlevoments •nd p•rft>mianGe September 2023 began wlth an occupanGy of 59% a healihy percentage given the tlme of year. Th1$ sleadity increased tc 94% by Aprll 2024 and we ended the term with a total of 66 chlldren on roll. The beginning of a new academic year giv8s a ch8nc8 for us 88 8 te8m to reflect on the previous ar and re4valuat8 our current practice, and this year was certalnly no dlfferent. The busy year led to d81iv8ring various experiences and ensuring the environment was at its full8st, and cov6r8d warious topics Ihroughout the year such as, The Bally Goats Gruff, Transport, Things that Grow, Being Healthy, Jack and thg Beanstalk etc. Wa also calebrated E88ter, EID and Mother's Day, whl¢h was hugely popular {1 have never seen Blue room so fulll). We participated In World book day and Nursery Rh0 week, whlch gave us all'an Inslght to the wonderful world of liter8ture. We spent time exploring our local communlty with walks 8round the town, visiting the allotments. Ilbrary, flre slatlon. church and shops (we even had a Itttl6 stop to enjoy the park equipment). W8 thoroughly enjoyed a spring vi8lt from a mobile farm, Norman the donkey c8rtainly Eooked more than happy to be In the yellow room garden and we were all def1nltely excited to see him there along wth his friends. We made a few changes to the environment, mainty ccncentratinG on ensuring both roorns were vlsually 3PP8alirTg as well as belng homety and wami. We celebrated Chrlstmas with holding our annual party. Blue Room chlklren enJoy8d booglelng to Wriggly Jiggers and Green Rcom were me8merised by Magician Michael all before a vislt and glft from the big m8n in red. I think it W8s saf8 to say a great day was had by all. During the summar temi we participated In our annual School leaver8 Flnkley Trip. A great day was had by all and I hope lasting memories Vre m8de for all our children leaving to go on to the next chapt8r In thelr educati(.
Ludgershall Pre-school Playgroup Trustees. Annual Report IGontlnu•d) Year ended 31 August 2024 A¢hl•v•rn?nts and porfornianco (cendnu We welcomed Levi, Mags and Ilcna to the team but sadly we said goodbye to Dena, Naomi and Sam this year, they have been valued members of the team and we wish them all b8St for the future. We a180 had to say a tond farewell to Blnky our resident rabbit, vtho has gonè on to have a well-deserved resl in a retirement home. Staff have undergone v8rlous trainlng such as Prev8nt, First Aid, Visual impalrnent, Cyber Security, ft)etal Alcohol Syndrome and Emotlonal R8silience. Vikki has completed training in Special Educational Needs and is now actively involved In the SENCO role. Tanya has completed her advanced Safeguardlng and is now our Deputy Designated Safeguarding Lead. And lastly a huge congratulations to Kirsty who has completed her Earty Years Educator Level 3 in reo)rd tlme and even became R8alise Trainings &Dpr&ntice of th8 year I feel v&ry humbled to be part of a brllllant, supportive t8am! l arn sure that you wlll agr88 that all the staff m8mber8 work so hard to make your chlldran's time at Ludgershall Prewschool speclal. I appr8clate the huge amount of work that all the team do both 8t pr&school and In their ovm tlme. We wouldn't have such a good rewtation if it wasnl for such a happy, hardworking and understanding team. I would like lo end by tranklng the Management Commltte8 for their input over the last year, without them the pre-school would be unable to run. For those Stang and th8 new members joining I look forward to working wth you over the comlng year. Flnanclal revl•w Th8 total Income for the year ending 31 August 2024 was £305,050 (2023., £273,434) The surplus for the year was £9,211 (2023: £11.140). At 31 August 2024 the charlty had not assats of £199,03912023: £189,828). Res•rv•8 Pollcy The contingency a0Unt conts'nues to be a8 expected with reserves of £16e,883 {2023: 165,151).
Ludgershall Pre-school Playgroup Trusto88' Annual Report (¢onNnuadJ Year ended 31 August 2024 R¢f¢renc• and admlnistrallw d¢tall# Reglstered Gharlty namo Ludgershall Pre-school Playgroup 1020800 Chartty r•g18tratlon number Prlnclpal ofllco Ludgershall Pre School Short street Ludg8r8hall Andover SP119RB Tho tru8tee8 Slephen Smith Laura Chesters Charlotte Denby-Hollis Hannah Grfffln Sarnanth8 Rcjer8 Llnda Sartain Matth8w Murrey Aide8n Hind8on Leah Roberts Levl Hedgos (Appointed 25 September 2024) (Appointed 25 September 2024) (Appoint8d 25 September 2024) (Appointed 25 September 2024) {Appointed 25 Sept8mb8r 2024) {Appointed 25 S8Ptember 2024) (Appointed 25 SepteTnber 2024) Indapandent examln•r Charlton Baker Limiied 7-7c Snuff Slreet Devlzes Wiltshire England SN10 1DU slructurn. govemancè and rnanag•m•nt The Gharlty Is contrdléd by its govamlng document, a deed of trust and conststutes an unlncorporated harity. The tru8tees' annual report was apprcved on 17 June 2025 and signed on behalf of the boord of trustees by.. stephen S Trust88
Ludgershall Pre-school Playgroup Independent Examinerfs Report to the Trusteas of Ludgershall Pre4chool Playgroup Yaar ended 31 August 2024 I report to the trustees on my ex8mlnation of the financial 8tat•ment8 of Ludgerahttll PTh*S¢hool Playgroup {'the charity) for the year ended 31 August 2024. Responslbllltles and basls of report As the trustees of the charity you are re8ponsible for the preperotion of th8 financi818tstements in 8ccor(Jance with the requirements of the Charltles Act 2011 {'the Act,). I rèport in respect of my examlnatlon ef the charitys flnanclal statements Garrled out under section 145 of the 2011 Act and in rng out my examin8tlon I have followed all the appllcatsle Directlons glven by the Charlty Commlsslon under section 145(5)(b) of the Act. Ind•p•ndant axamln•rfJ Btatern•nt Since the charivs gross Inme exceeded £250,000 your examiner must b8 a member of a body listed in section 145 of the 2011 Act. I confim th8t l am qualified to undert8k8 th8 8xamination becau88 1am a membar of the Institute of Chartered AcccyJntants In England and Wale8 (ICAEW), which is one of the Ilsted bodles. I have completed my exarnlnation. I conflnn thai nc material rnatters have come to my attentlon Sn connection wlth th8 ex8minatiDn giving me c8use to belleve that in any mat8rial respect: accountlng recor(18 were not kepl In respect of the charlty as requlred by sectlon 130 of the Act; or the financlal stalements do not acccrd wlth those record8. or the financial stat8m8nt8 do not comply vAth the appllcable requlrements concerning the forni and contont of 8¢counts Set out in the Ch8riti85 (Accounts and Reports) Regulations 2008 other than any requlrement that Ihe accounts give a 'true gnd falf vlew wthiGh is not a nptter con8idared a8 part of an independent oxomin8tion. I have no concerns and have come across no other matters in connectAon with the examlnallon to whSch attentlon Should be drawn In thls report In oréer to enable 8 proper understandlng of the accounts to be reached. Charlton Bak8r Llmlt8d Independent Examiner 7-7c Snuff Street Devlze8 Wiltshire England SN10 1DU
Ludgershall Pre4chool Playgroup Statement of Flnancial Activities Year ended 31 August 2024 2024 Unrestricted funds Total funds Total funds 2023 Not• Income and •ndowments Donations and legacies Charitable aclivities Other trading activities Investment income 44,888 257,366 1,063 1,733 44,888 257.366 1.063 1.733 8,859 253,552 10,224 799 Total Incom• 305.050 305.050 273,434 Exp•ndltur• Expenditure on charitable activiti88 Total •xp•ndtturo 2g5,839 295.839 295,839 295,839 282,294 262,294 Nat Income and net movement In funds 9,211 9,211 11,140 Reconclllatlon of lund• Total funds brought forward Total fund8 ¢arrt•d foard 189,828 199,039 189,828 199,039 178,688 189,828 The slalement of financlal act5vitles Includes all galns and losses reGognised in the year. All Income and expendlture derlve from contlnulng activities. Thè notss on page• 8 to I S forni part of tho8• flnanclal statwn•nts.
Ludgershall Pre-school Playgroup Staternent of FinanGial Posltlon 31 August 2024 2024 2023 Nol• Flxed a880ts Tangible red essets 14 363,610 405,235 Cuff•nt assèts Debtors C8sh at bank and in hand 45 4,826 198,273 203,099 3.745 184.895 188,640 Creditors: amounts falllng due withln one yr N•t curr•nt assets 16 4,873 198,226 561.836 939 187,701 592,936 Total u8•ts less currnnt Ilabllltles Cradltorn: amounts falling due aft•r mor• than on• ar Not as•ots 17 362,797 403,108 189,828 199,039 Fund5 of tha charlty Unrestrided funds 199,039 199,039 189,828 189,828 Total Gharlty funds 19 Thase fSnanclal 8tatem•nts were 8pprov8d by the board of tru81ees and authorlsed for issue on 17 June 2025, and are sign8d on behalf of the board by., Stephen S Tru8t88 The not•¥ on pages 8 to 15 forni part of thMe flnanri41 statements.
Ludgershall Pre-school Playgroup statement of Cash Flows Year ondad 31 August 2024 2024 2023 Cash flows from operating actlvltla8 Net income 9,211 11.140 Adjustments for.. Depreciation of tanglble fixed assets Gov8rnm8nt grant income Other interest receivable and slmilar income Interest payable and slmllar charges Accrued expenses 41,62S {40,311) (1,733) 63 3,780 1,315 (799) 70 370 Chanps in.. Tra(le and other debtors Trade and other creditors (1,081) (40,137) (28.603) (3,745) 42 Cash gen8rated from operations 8,393 Interest paid Int8r8St r8celved (63) 1,733 <70) Net cash (used in)Ifrom operating aGtlvltiOS (26.933) 9,122 Cash flows from investing actlvlll•$ Purchase of tangible assets Net C88h used In Investing actle8 (1,3401 {1 ,340) Cash flows from flnanclng •ctlvltl Government grant Income Net cash from flnandng activities 40,311 40,311 N•t Incr•8se In Gash and cash •qulval•nts Cash and cash •quival•nts at b•glnning of year Cash and cash equlvalonts at •nd of year 13,378 184,895 198,273 7,782 177,113 184,895 The not•s on pag•s 8 10 15 forni part of thuo flnancial gtatoment•.
Ludgershall Pre-school Playgroup Notes to the Financlal Statements Yoar ended 31 August 2024 Gonoral Informatlon The charity is a public benefrt entity and a registered charity In England and Wales and is unincorporated. The 8ddress of the prlncipal offic8 is Ludgershall Pre SGhool, Short Street, Ludgershall, Andovèr, SP119RB. Statement of Gompllance These financial staternents have been prepared in compliance with FRS 102, 'The Financial Reportlng Standard applicable In lh8 UK and the Republic of Ireland,. the Ststement of Recommended Practic8 applicabl8 to charities preparing their accounts In accord8nce with the Financlal Reporting Stsndard applicable In the UK and Rapublic of lTrland (FRS 102) (Charfties SORP (FRS 102)) and the Chants"es Act 2011. Accountlng pollcle8 8asls of pr•paratlon The financial 8t8ternents have b88n prepared on the hi81oric81 cost basis, as modified by the revaluatlon of certain financi818ssets and Ilabilltles and investment properties measured at fair value through Income or expendlturo. The flnanclal statements are prepared in sterling, whlch Is the functional currency of the entity. Golng concern There are no mater181 uncertalntles about the charitys ablllty to contlnue. Judg•m•nts and key sourcos of estlmatjon unc•rtalnty In the application of th8 charitys accountlng policieg, the tllJ8tees are requlred to make Judgemt8, 88tlmales and assumptlons about the carrOng 8mount of assets end liabllltl8*th81 are not readily apparent from other sources. The estlmates and associated assumptlons ar8 based on hlstorlcal experlence and other factors that are consldered to b& relevant. Actual results may dlffer from these estimat8S. The estimat88 and Underfng assumptions are revlewed on an ongolng basis. Revlslons to accounting estimate3 are recognised in the period in Yknich the estrmate 18 r8Vi88d where the revlslon affects only that period, or In the period of the revlslon and futur8 periods where the revision affects both curr8nt and future periods. Fund a¢countlng Unrestricted fund8 are available for use at the discretion of the trusiees to further any of the charitys purpos88. Designated funds are unrestrfcted funds 8armark8d by the trustees for partIraT future project or commitment. Restrlcted funds are sublected to restrlcllons on their expendllure declared by the donor or through the terms of an appeal, and fall into one of subdasses. restricted income funds or endowment funds.
Ludgershall Pre4chool Playgroup Notes to the Financlal Statements {contlnu•d) Year ended 31 August 2024 Accountlng pollci•s (cDntinu•dJ InGomlng ra8ource8 All Incomlng resourcés are Included in the statement of financlal actlvities when entltlement ha8 passed to the charity. It Is probable that the oconomic ben8flts associated wlth the transaction wlll flow to the charty and the amount can be rellably measured. The following specffic policies are applled to particular categorles of incoTne- incom8 from donations or grants 18 recognised wh8n there is evidence of entitlement to the glft. recelpt is probable and Its amount can b8 measured reliably. legacy incorne is recognised when receipt is prc4)able and entitlernent is established. Income from donated goods Is méasured at the fair value of the goods unless thi8 18 impractical t¢ measure rellabty, In which case the valu8 18 derfv8d from the cost to the donor or the estirnated r88ale value, Donated facS1ities and seiC8S are reGogni8ed in the accounts when raceived If the valu8 Can be reliably measured. No amounts are Included for the contribution of g8neral volunteers. In¢ome from contracts for Ihe supply of seNice8 Is recognis8d wlth the d81ivary of the contracted seNice, This is classified as unr88tricted funds unless there is a contractual requlrement for It to be spent on a partlcular purpose and retumed If unspent, in whlch case 51 May be regarded as restrict8d. R•gources exp•nd•d Expendilur• 18 recognised on an accruals b8sis as a liabillty is incurred, Exp8nditure include8 any VAT which cannot be fully recovered, and is cla8sified under headlng8 of the statement of financial activities to which it relate8: expenditure on ralslng funds includes the costs ol all fundralslng advities, ev8nt3. non- charitable tr8dlng activities, and the sale of donated goods. expen(Jlture on charitable activltles includes all costs incurred by a ch8rfty In undertaking actlvlties that further Its charltabl8 alms fcr the beneflt of its b8neflclaries, Includlng those support costs and costs relatlng to the gov&rnanc• of Ihe charity 8PPOrtloned to charftable activitses. other expersdlture includes all expendilure that is n8Sther related to raising funds for the charity nor part of its expenditure on charitable activities. All Gosts 8re allocat8d to expenditure categorie5 reflecting the use of the resource. Direct C08ts 0ttributsbl8 to a single activity are allocated directly to that ectivlty. Shared costs are apportioned beeen the activitles they contribute to on a reasonable. justfflable Bnd consbstent basls. Tanglbl• a88Otg Tangible assats arg initially r8cord8d 8t cost, and subsequently stated at cost les6 any accumulated depreclation and impaimient losses. Any tangible assets carried at revalued amounts arè recorded at the fair value at the date of r8valuation 18ss any subsequent accurnulaled depreclatlon and subsequent accumulated impalmient1088es.
Ludgershall Pre-school Playgroup Notes to tho Flnancial Statements fMntlnu¢d) Year ended 31 August 2024 Accountlng pollcle8 fMnllnu•dJ Tanglble a8set8 (¢ontlnu•d) An increase In the carySng amount of an a88et as a result of a revaluation. Is r8cognlsed In other recognlsed gains and losses. unless it reverses a charge for Impalrment that has prevlousty been recognised as expendltsjre withln the statement of flnancial activities. A decreas8 In th8 carrylng amount of an asset as a result of revaluation, is recognlsed In oth8r recognised gains and losses. except to which it offsets any previous revalualicn gain, in whlch case the loss is shown within other r8cogntsed gains 8nd108ses on the ststement of financial actlvlt188. Depreclatlon D8preclatlon Is calculated so as to write off the cost or valuation of an asset, less Its residu81 value, over the useful ecOrMI¢ Ilfe of that asset as follows: Freehold propety Fixtures and fittings 1 Ovo straight line 25% stralght line Govemment qrnnts Govemm8nt grants are recognised at the fair value of th8 88S8t received or racalvable. Grants ere not recognised until there 18 reasonable assuran¢8 th8t the charty w511 comply wlth the condition3 attaching to th8m and the grants wlll be recelved. Where the grant does not Impose speclfled future performance-related conditions on the recipient, It is recognised In income when the grant proceeds are receivod or receivable. Where the granl does impose specified futur8 P8rformance-related conditions on the reclplent, It 18 recognised in income only en the performance-related conditions have been met. Where grants recelved are prior to satisfn0 the revenue r6coonltlon crlterfa, they are recognised as a Ilablllty. Flnanclal InstNmont8 A flnanclal 88set or 8 financial liability is reGognis8d only when tho Charity b8me$ a party to the contractual provislcns of the instrument. Basic financial Instruments are initialty recognis8d at the amount recelvable or payable induding any r8lat8d transaction costs. Current a8set8 and current Ilablllties are Subsequently measured al the cash or other consideration expected to be paid or received and not disGounted. Debl instruments are subsequently measured at amortlsed cost. Where investments in shares are publicly traded or th8ir fair value can otherwi88 be measured reliably. the investrnent is subsequently measured at falr value with changes in fair value reGognised in income and expenditur8. All other Buch invg8tments ere ¥ub¥equenlty measurad at cost less Impalrment. Other financial instruments, Includlng derivatlves, are Initially reccgnised at fair value, unless payTnent for an 8&8et Is deferred beyond norm81 busin8SS terms or flnanced at a rate of Interest Ihat Is not a market rale, In Nthlch case the asset is measured at the presenl value of the fijture payments dlscounted al a market rate of interest for a simllar d8bt Instrument.
Ludgershall Pre-school Playgroup Not88 to the Financial Statements (gonllnu Year ended 31 August 2024 Accountlng pollcl•8 (contlnu•d) Flnan¢lal instruments (¢ontlnuodJ Other financlal Instruments are Subsequently measured at fair value. wilh any changes recognised In the statement of financial actlvllles, wlth the exceptlon of hedging Instruments in a designated h8dging relationship. Flnancial 8ssets that are measured at cost or amorti88d cost are reviewed for oblactN8 evidence of impaimient at thè end of each r8POrting date. If there Is objectlve evidenc8 of impairrnent, an impairment lo$s is reGognised under the appropriate heeding in the statement of financial activities In which tha Initial gain was recognised. For all equlty Instruments regardless Df slgnlflcance. and other ftnancial assels that are individually slgnlflcani, Ihese are assessed Individually for Impalnnent. other tlnancial asse18 are elther assessed indiwdually or grouped on the basls of slm118r credit risk characterlstlcs. Any reversals of impalrment are recognlsed Immediately, to th8 extent that the reversal does not r8suIt in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impalment not previously been recognlsod. Donatlong and l•ga¢l•s Unrestrlcted Total Funds Unrestricted Tot81 Funds Funds 2024 Fund8 2023 Donatlon• Fundraislng & donatlons 792 792 1,974 1,974 Grants Grants Govemment grant Income 3,785 40.311 44,888 3,785 40,311 44,888 6.885 e,885 8,859 8,859 Charltable actlvltl•8 Unrestrlcted T•)tal Funds Unrestricted Total Funds Funds 2024 Funds 2023 Funding Fees 223.982 33.384 223,982 33.384 257,366 221,110 32.442 221,110 32.442 253,552 257,366 253,552 Other tradlng actlvltles Unrestricted Total Funds Unrestricted Totsl Funds Funds 2024 Funds 2023 Other income from other Irading aclmdes 1,063 1,063 10,224 10,224 11
Ludgershall Pre.School Playgroup Notes to the FinanGial Statements (¢onllnued} Year ended 31 August 2024 Inv•stm•nt In¢om• Unrestricled Total Funds Unr8stricted Total Fund8 Funds 2024 Funds 2023 Bank interest receivable 1,733 1.733 799 exp•ndlturo on charftablo acllvltlas by fund type Unrestricted Total Fund8 Unrestrfcted Total Funds Funds 2024 Funds 2023 Dlrect costs Support costs 291,998 3,841 295,839 291,998 3,841 295,839 262,055 239 262,055 239 262,294 262,2g4 Exp•ndltur• on charltabl• actlvltla• by actlvlty typ• Actlvltles undertaken dlreclly Suppcrt ccsts Total lunds 2024 Total fund 2023 Direct costs Govern8nce costs 291,998 291,998 3,841 295,839 262,055 239 3,841 3,841 291,998 262,294 10. Net incomo Nel Income18 Stated after charglnty{credltlng)'. 2024 2023 Oepreclatlon of tanglble fixed assets 41,625 1,315 11. Independent examlnatlon fee• 2024 2023 F88s payab18 to th8 indep8nd8nt 8xamin8r for.. Independent examination of the financial statements 1,680 240 12. Staff Gosts The total slaff costs and employee ben8fft8 for the r8POrting period are analys8d as follows: 2024 2023 Wages and salarles 199,984 188,069 Tha averag8 head count of 6mploya88 durtng the year was 11 (2023: 12). 12
Ludgershall Pre4chool Playgroup Notes to the Financlal Statsments (continu•d) Year 8nded 31 August 2024 12. Staff costs (¢onUnyed) No employee receNed employee benefits of more than £60,000 during Ihe year (2023: NII). 13. Trustee r¢muneratlon and •xpens•8 No amployee received employee benefits of Tnore than £60,1)00 during the year (2023.. Nil). 14. Tanglblo Ilxed ass•ts Freehold Fixtures and property fitting8 Total Cost At 1 S•ptomb•r 2023 and 31 August 2024 Depre¢lation At 1 September 2023 Charge for Ihe y8ar At 31 August 2024 Carrylng amount At 31 AugU812024 Al 31 August 2023 403,108 23,103 426.211 20.976 1,314 22,290 20,976 41,625 62,601 40,311 40.311 362.797 403,108 813 363,610 405,235 2,127 IS. Dobtors 2024 2023 Prepaymonls and accrued incoTne 4,826 3,745 16. Crodltorn: amounts falllng duo wlthln on• y•ar 2024 2023 Accruals and deferred Incom8 SocSal security and other iaxes 4,130 743 370 569 4,873 939 17, Credltorn: amounts falllng due after more than one y•ar 2024 2023 Other cre(Jltors 382.797 403.108 13
Ludgershall Pre-school Playgroup Notes to the Flnanclal Statements (Gonllpuedj Year ended 31 August 2024 18. Govarnmont grants The amounts recognlsed in the financial stalements for govemment grants ar8 as follows.. 2024 2023 Recognised in income from donatlons and legaci88'. Government grants income The government grant was provided for the construction of th8 nursery buildlng. Thls amount is treat8d a5 a long-term liability and is written off cver a 10-year yariod against the cost of the bullding. 40,311 19. Analysls of charltabl• funds Unrostrlcted tunds At 1 September 2023 At 31 August 20 24 Income Expenditura 305,050 (295,839) General funds 189,828 199,039 At 1 September 2022 Al 31 Augusl 20 23 Income Exp8ndlture (262,294) 273,434 189,828 Gen8ral fund8 178,688 20. AnalyBls of n•t a8s•ts betWo•n fund8 Unrestricted Tot•1 Fund8 Funds 2024 Tangible fixed assets Current assets Creditor8 less than 1 year Creditors greater than 1 year Not assets 363,610 363,610 203,099 203,099 (4,873) <4.873) {362.797) (362,797) 199,039 199,039 Unrestrlcted Total Funds Funds 2023 Tanglble ffxed assets Current 8ssets Creditors les? th8n 1 year Creditors gre8ler than 1 year Net assats 405.235 405,235 188,640 188,640 (939) (939) (403.108) {403,108) 189.828 189,828 14
Ludgershall Pre-school Playgroup Notes to the Financial Statements (contlnu•o) Y8ar 8ndad 31 August 2024 21. Analy81s of changes In not dobt At 1 Sep 2023 C8sh flows 31 Aug 2024 Cash at bank and in hand 184,895 13.378 198,273 15
Ludgershall Pre-school Playgroup Management Inforniation Year ended 31 August 2024 Th• followlng pages do not fonn part of th• flnanclal 8t•t•m•nls. 16
Ludgershall Pre-school Playgroup Dotsilod Ststement of Flnanclal Actlvlties Year ended 31 August 2024 2024 2023 Income and endowm•nts Donatlons and legacie8 Fundraising & donatlons Grants Government grant Income 792 3,785 40,311 44.888 1,974 6,885 8,859 Charftable actlvlll•s Funding F8e8 223.982 33,384 257,366 221,110 32,442 253,552 other tradlng actlvitles Other incorne from other trading aGtivitie8 1,063 10,224 Inv•stment In¢om• Bank Intsrest receiv8ble 1,733 305.050 273,434 Total Incom• Exp•ndllur• Expendlture on ¢harltabl• actlvltles Wag88 and salarl8s Ropairs and malntenance Insurance Other establishment Legal and professional fees Other office costs Depreclation Other Int8re8t payable and 51mllar charge8 Equipment Staff tralnlng and trav81 Mlscellaneous 188,1369 42,297 199,984 22,074 4,029 5,936 3,841 6,990 41,825 9,261 239 7,575 1,315 70 1.559 2,166 8.305 262,294 2.922 1.683 6,692 295,839 Total expenditur• 295,839 262,294 9,211 11,140 Net Ineome 17