CHARITY REGISTRATION NUMBER" 1020800
Ludgershall Pre-school Playgroup
Unaudited Financial Statements
31 August 2024
ER
Chartered accountants
7-7G Snuff Street
Devizes
Wiltshire
England
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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.
Invol￿ng 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 V￿uld like to get involved wllh the
$8ttlng, suppor￿ng the above alms and objectives.
Achlevoments •nd p•rft>mianGe
September 2023 began wlth an occupanGy of 59% a healihy percentage given the tlme of year. Th1$
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 Rh￿0 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 V￿re 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 Sta￿ng 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 a0￿Unt 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
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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 ￿r￿ng 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 In￿me 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
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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 fo￿ard
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 r￿ed 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 y￿r
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 act￿l￿e8
(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
Judgem￿t8, 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 Underf￿ng 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 partI￿raT 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 se￿iC8S 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
be￿een 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 ecOr￿MI¢ 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 satisf￿n0 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 b8￿me$ 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