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CHARITY NUMBER: 1023726 EAST LEAKE PLAYGROUP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 



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## East Leake Playgroup Independent Examiners Report For The Year Ended 31 March 2021 

Independent examiner's report to the trustees East Leake Playgroup I report on the accounts of the Charity for the year ended 31" March 2021, which are set out on pages 4 to 7. 

## 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 needed. 

It is my responsibility to: 

examine the accounts under section 145 of the 2011 Act; 

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 particular matters have come to my attention. 

## Basis of 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 presented with those records. It also includes consideration of any unusual items or disclosures in 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 statement 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 to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or 

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## Name: Helen Harrison 

## Relevant professional qualification or body: MAAT 

Address: CBS (Accounting) Ltd Oak Business Centre 79-93 Ratcliffe Road Sileby Loughborough LE12 7PU 

5 October 2021 



## East Leake Playgroup Statement of Financial Activities (Including Income and Expenditure Report) For The Year Ended 31 March 2021 


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||||||||
|---|---|---|---|---|---|---|
|UnrestrictedF|Restricted|Endowment|:|Prior year|
|funds|income|funds|funds|Total funds|funds|
|£|£|£|£|>|J|
|Incoming|resources|FO1|F02|F03|F04|F05|
|Income|and|endowments|from:|
|OtherCharitable|activities|173,985] 160;||Cd|174,145|164,698|
|trading|activities|2,165 a|ars|2,165|1,189|
|Other|es|
|Total|ro)|oe|ae|177,068|||167,475|
|Resources|expended|
|Expenditure|on:|
|Charitable activities|175335] 160,||sid|175,495|167,480|
|Total|rc|ea|eae|175,803|||168,150|
|Net<a-rnnaeincome/(expenditure)aaa|before|investment|1,265|1,265||-|675|
|gains/(losses)|
|Net income/(expenditure)|1,265 Bee|ee||1,265|
|Extraordinary|items|ee|
|Transfers|between|funds|ee:|
|Other recognised|gains/(losses):|
|Gains and losses on revaluation|of fixed assets|for the charity's own|use Tn|a.|
|Net movement in|funds|1,265 Pe|1,265|
|Total|funds brought|forward|71,430 hi|hs|71.430|72.105|
|Totalfunds|carried|forward|Dn ae|:|72,695|71,430|

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East Leake Playgroup Balance Sheet 

As at 31 March 2021 

|||||Unrestricted <br>funds|asinine <br>income<br>funds|Endowment <br>funds|Totalthis<br>year|Totallast<br>year|
|---|---|---|---|---|---|---|---|---|
|||||£|=|£|£|£|
|Fixed assets||||FO|F02|F03|F04|FOS|
||Totalfixed||fixed assets|i)||i) Je|ce||||
|Current assets|||||||||
||Totalcurrentassets|||‘His|i|ee||75,222|
|i<br>:<br>Creditors:<br>amounts <br>one year|falling<br> falling|d<br>|ithi<br> duewithin|1079ae|||1,078.68|4,038.29|
|Netcurrentassets/(liabilities)||||72,695|[eeSg|ea|72,695|71,184|
|Totalassets less currentliabilities||||72,695|aoe|eerie|72,695|71,430|
|Creditors: amounts|falling|due after|||||||
|one year|||||||||
|Provisions forliabilities||||PoC|||||
|Totalnetassets orliabilities||||72,695eee|eee||72,695|71,430|
|Funds ofthe Charity|||||||||
|Endowment funds||||-|-||-—oy|||
|Unrestricted funds||||72,695|-|-|72,695|71,430|
|Revaluation reserve|||Totalfunds|.<br>Pie|-<br>ES|- ano<br>es<br>os||71,430|



On behalf of the trustees 

BSS Signed on 06/10/21 @ 17:5 Helen Stevenson 

5 October 2021 



## East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2021 

||||Total||PriorYear|
|---|---|---|---|---|---|
||||Funds||Funds|
||||£||£|
|Cash flows from operating activities||||||
|Net cash provided by(used in) operating activities|||6,969|||
|Cash flows from investing activities||||||
|Dividends, interest andrents from investments||||||
|Proceeds from the sale ofproperty, plant andequipment||i||||
|Purchaseofproperty, plant andequipment<br>Proceedsfrom sale ofinvestments<br>Purchaseofinvestments<br>Netcash providedby(used in)investing activities||i<br>ie<br>i<br>Rete||||a<br> Greaae|
|Cash flows from financing activities||||||
|Cash inflowsfromnewborrowing||i||||
|Receipt ofendowment||i||||
|Net cash provided by (used in) financing activities|||7,056|||
|Change in cash and cash equivalents in the|reporting|period|-|10,446||2,273|
|Cash and cash equivalents at the beginning<br>,<br>"<br>_<br>period|ofthe reportin<br>pormm8)||75,289}||73,015|
|Change in cash and cash equivalents due to|exchange|rate||||
|movements||||||
|Cash and cash equivalents at the end ofthe <br>,<br>’<br>period|reportin<br>porung||64,842|||75,289|
|Reconciliation ofnetincome/expenditure to netcashflow from||operating|activities|||
|||2020/21|2019/20|||
|||z||£||
|Netincome/(expenditure) forthe reporting <br>(as per the statement offinancial activities)|period|1.265|||675|
|Adjustments for||||||
|(Gains)/losseson investments|i|||||
|Dividends, interest and rents from investments||||||
|Loss/(profit) on the saleoffixedassets|a|||||
|(increase)/decrease in stocks|a|||||
|(increase)/decrease in debtors||||||
|(increase)/decrease in creditors||||||
|Netcashprovidedby(usedin)operatingactivities||6,969||||





## East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2021 

## Analysis of cash and cash equivalents 

Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total 


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£ £<br>a i<br>a i<br>mn<br>**----- End of picture text -----**<br>




East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2021 

| 1. Basis of Preparation Financial Statements 

: 

: 

: : 

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 (effective January 2016) and the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in accordance with Financial Reporting Standard 102 (FRS102) effective January 2016. 

## 2. Accounting Policies 

## 2.1. Recognition of income 

Income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income and the income can be quantified with reasonable accuracy. Turnover comprises of the income received from various sources including, but not exclusively, government funding, fees from parent/guardians, fundraising activities and donations. 

## 2.2, Grants and donations 

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP) 

## 2.3, Support costs 

The charity has incurred expenditure on support costs which have been allocated to governance costs. 

## 2.4. Income from interest, royalties and dividends 

Income from interest is included in the accounts when receipt is probable and the amount receivable can be measured reliably. 

## 2.5, Creditors 

The charity has creditors which are measured at settlement amounts less any trade discounts, 

## 2.6. Tangible Fixed Assets and Depreciation 

Tangible fixed assets are stated at cost less depreciation, Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: 

## Computer & IT 

3 year straight line depreciation 

## 2.7. Debtors 

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity, Subsequently, they are measured at the cash or other consideration expected to be received. 

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## East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2021 

## 3. Analysis of Income 


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||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Reactetest|Endowment|.|
|.|
|Analysis|funds|incomefunds|funds|Total|funds|Prior year|
|£|£|
|Total,|2|ee|Ole|
|Charitable|activities:|CETEC|ERT|
|Total]|173,985 160]- =||174,145|164,698|
|Other|ee|ee|ee|ee|
|SO|
|trading|activities!|TimIMugMerckande|SSCS|||=|||||it|||Ct|
|Total|Mal Sa||2,165|1,189|
|a|C2|eS|PE|(82s|ET|
|Income|from investments:a|ee|ee|oo|ae|
|Totally|ce|Oi|Me|ed|ee|ee|
|TOTAL INCOME|176908] 160)|177,068|167,475|
|Other|information:|
|All|income|in|the|prior|year|was|unrestricted except|for:|(please|provide|description||Funding|restricted|to|child|= £671.42|
|and amounts)|

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East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2021 

## 4. Analysis of Expenditure 


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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Endowment|
|Analysis|funds|funds|funds|Total fands|Prior year|
|£|£|
|Total|expenditure|on|raising|funds|0Oe|
|a|EC)|ES|GY|<]|S]|
|7)|NE|EE)|ET]|
|a|
|[mesa]|
|Premise|Gons|7)|BE)|TT]|
|tivities|
|cetvities|=|me|
|eae|(witenot|||||re|
|SS|a|ET)|SG) ME]|
|EO|
|perk hones|
|Totalactivitiesadexpenditure|on|charitable|175,335|175,495|167,480|
|ee|:|a|
|Other|SS|YE|
|I|
|Total other|expenditure|eee)|es|as|Aden|||(eae|
|TOTAL EXPENDITURE|ls|eee|aes|168,150|

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## 5. Fees for examination of the accounts 


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||||||||
|---|---|---|---|---|---|---|
|This|year|Last|year|
|£|£|
|Assurance|services|other than|audit or independent|examination|a|eee|
|Tax|advisory fees|a|Pe|
|Other fees|(for example:|financial advice,|consultancy,|accountancy services)|—|1307|
|paid|to|the|independent|examiner|
|1,439|1,397|

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## East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2021 

## 6. Staff Costs 

Salaries and wages Agency Statt Other employee benefits 


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|||||
|---|---|---|---|
|This|year|Last|year|
|£|£|
|a|ee|
|De|a|
|Total|staff costs|154,424|143,388|

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Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party 

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided. 

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 

TRUE 

7. Average head count in the year 

This year Last year Number Number The parts ofthe charity in which the [Fundraising|| employees work Charitable Activities ee ee) Governance | CS eS 



## East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2021 

## 8. Tangible Fixed Assets 

## 8.1. Cost or Valuation 


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|||||||
|---|---|---|---|---|---|
|Freeholdland &||Other land &|Plant,|Fixtures,|Total|
|buildings|buildings|machinery and ||fittings|and|
|motor|vehicles|equipment|
|£|£|£|2|£|
|At the|beginning of the|_|56|
|year|
|Additions|Po|
|Revahiations|Po|
|Transfers|*|
|8.2.|Depreciation|and|impairments|
|*eRate]Peari”|
|year|
|Impairment|a|a|a|ee|
|Transfers*|ee|
|8.3.|Net|book|value|
|Net book|value|at|the|493|493|
|beginning|of the|year|
|Net|book|value|at|the|
|end of the|year|

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## East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2021 

## 9. Debtors & Prepayments 

## Trade debtors 

Prepayments and accrued income Taxes & Social Security 


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£ £<br>i i<br>**----- End of picture text -----**<br>


## 10. Creditors and accruals 

one year more than one year This year Last year This year Last year Accruals for grants payable mn ee) eee eee Bank loans and overdrafts es es ee ee Trade creditor a)ES performance-relatedPayments received ongrants account for contracts or Pf fe Accruals and deferred income ae a) ee ee Taxation and social security a) a) ed Other creditors ee ee eee Totals We A da 



## East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2021 

## 11. Transactions with trustees and related parties 

## 11.1. Trustees’ Remuneration and benefits 

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity 

## 11.2. Trustees’ expenses 

## No trustee expenses have been incurred (True or False) TRUE Spe orespenses wens ee ee fet pommottinaene) a Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity 

## 11.3. Transaction(s) with related parties 

There have been no related party transactions in the reporting period 



East Leake Playgroup Charity No. 1023726 Trustee's Report For The Year Ended 31 March 2021 

| | 

## Section A 

Reference and administration details Charity name| East Leake Pre-School Playgroup 

Registered charity number (if any) |1023726 

Charity's principal address |The Old School, School Green 

East Leake 

## Loughborough, Leicestershire 

## Names of the charity trustees who manage the charity 


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Office (if any) whole year to appoint trustee (if an<br>Trustee [name] fomee (fay) Dates acted if not for Name of person (or body) entitled<br>3 | Rachel Johnson From 09/02/2017<br>9| AmberHopkinon [|—_[= Joined 24/09/2019 09/07/2020<br>Names of the trustees for the charity, if any, (for example, any custodian trustees)<br>Meme —___________ Dates acted if not for whole fear<br>**----- End of picture text -----**<br>


| . 

: : 

## Names and addresses of advisers (Optional information) 

Type of adviser Name Address Independent Examiner & Helen Harrison Central Business Services, Oak Business Centre, 79-93 Ratcliffe Road, Sileby, Accountants Loughborough, LE12 7PU 

Name of chief executive or names of senior staff members (Optional information) 



East Leake Playgroup Charity No. 1023726 Trustee's Report For The Year Ended 31 March 2021 


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Section B Structure, governance and management<br>**----- End of picture text -----**<br>


## Description of the charity’s trusts 

e 8 . Constitution (Pre-School Learning Alliance Model Constitution 2011) Typ of governing document . (er. Gust Saradeed, Sconstitution}ca: {Re-adopted each year at the Annual General Meeting. How the charity is constituted |“880ciation (eg. (rust, assouiation, company) Trustee selection methods| /tustees ate elected at the Annual General Meeting. Up to 3 additional (ev, appointed by. elected by)| Tustees can be elected during the year at monthly Trustee meetings. Additional governance issues (Optional information) You may choose to include The charity is a member of the Pre-school Learning Alliance. additional information, where oe ; ; ; relevant, about:. ms The. charity is committed to safeguarding and promoting the welfare of children and young people and expects all trustees, staff and volunteers to e policies and procedures share this commitment. adopted for the induction and training of trustees; All trustees, staff and regular volunteers must complete a satisfactory e the charity’s organisational enhanced Disclosure and Barring Service check. structure and any wider network with which the charity All trustees give their time freely and do not receive any remuneration or works; other benefits. e relationship with any related parties; , 

- ¢ trustees’ consideration of major risks and the system and procedures to manage them. 



| | | || :' 

|||EastLeake Playgroup|
|---|---|---|
|||CharityNo. 1023726|
||Trustee's ReportFor TheYearEnded 31March2021||
|Section C<br>Objectives and<br>activities|||
|Thecharityrunsapre-schoolplaygroupwhichaimstoenhancethe<br>Summaryoftheobjectsofthe<br>development andeducationofchildrenagedbetweentwoandthe<br>charitysetout inits governin<br>statutoryschoolagewholiveinthelocalcommunity. Italsoencourages<br>8<br>8 | parentstounderstandandprovidefortheneedsoftheirchildren.<br>document|||
|||The charityaimsto offer ahighquality, affordable andflexiblepre-school|
|||educationto local children. Fees charged arelowerthanthose atlocal,|
|||privately-run nurseries. In addition, to help familieswiththe cost,|
|S<br>fthe main<br>ummary oF<br>ie<br>activities undertaken for the||employerchildcarevouchers are accepted, anda 15% discount is<br>availablefor siblingswhoattendatthesametimeasanolder<br>brother/sister.Asmallnumberoffamiliesmakeuseofthese options.|
|publicbenefitmnrelation to<br>these objects (include within<br>.<br>:<br>this sectionthestatutory<br>declarationthattrusteeshave<br>hadregard tothe guidance||ThecharityfollowstheEarlyYearsFoundationStage(EYFS)tooffer<br>;<br>;<br>tess<br>;<br>.<br>appropriateplay, education, and care facilities, ensuring that all children<br>havethesameopportunitieswhatevertheirrace, culture, religion,means<br>otability<br>°<br>°<br>,|
|issuedby themaebenefit)<br>ormamisstononpu<br>ene||Throughouttheyear,theTrusteesoftheCharityhavekeptinmindthe<br>CharityCommission’spublishedguidance onthePublicBenefit.|
|Additionaldetails ofobjectivesandactivities (Optionalinformation)|||
|Youmaychoosetoinclude<br>further statements, where||Thecharitywouldliketothankthemanyvolunteerswho gaveup their<br>timeto supporttheplaygroup duringthe year, particularlyin its|
|relevant, about:||fundraising activities.|
|e<br>policyon grantmaking;|||
|e<br>policyprogrammerelated|||
|investment;|||
|e<br>contributionmadeby|||
|volunteers.|||



: 



East Leake Playgroup Charity No. 1023726 Trustee's Report For The Year Ended 31 March 2021 

|Seetion D|Achievements and performance|
|---|---|
|Summaryofthemain<br>achievements<br>ofthe charity<br>duringtheyear|Duringtheyear,thecharityhasfocusedoncontinuingtoprovideahigh<br>quality, affordableand flexiblepre-school education to childrenandtheir<br>families inthelocalcommuni<br>ty.|
||Thetrusteeswere active withinthecommunity fundraising fornew|
||resources underthetheme of‘Outdoor and the environment’ resources.|
||The charity organised its own events and activities, such as aChristmas|
||Raffle, as well as participating inpopular local events including the|
||village Parade and Carnival.|
||Futureplans: The Trustees andManagementofthe Charity are|
||continually looking atways to improve the careand educationprovided to|
||the children attendingplaygroup. Our goal is toberated as “Good”by|
||Ofstedandwe continuallyworktowards this shared objective.|
||Forexample,weplan to buildon ourrelationship withthe local school|
||foundationunitthroughinvolvement in“WellyWednesdays” andweekly|
||phonics sessions.We alsowant to providemore opportunities forour|
||older children inparticular tobecome moreready forwhentheymoreup|
||to school byprovidingmorereading opportunity andphonics sessions at|
||playgroup.|
||Wehavenow setup trips to the local Derbyshire housethatthe children|
||and theresistanceboth gain from, although currently onhold dueto the|
||pandemic.|





East Leake Playgroup Charity No. 1023726 Trustee's Report For The Year Ended 31 March 2021 

| | 3 | | | 

| - . : 

- Section Financial review Brief The charity has set a formal reserves policy. We currently hold £47,000 in statement of the charity’s | reserves. This would cover running costs for 3 months and redundancy 

- policy on reserves payments to staff, in the unlikely event that the playgroup unexpectedly had to close. We aim to hold sufficient financial reserves to sustain East Leake Pre-School Playgroup if our income falls below expected levels. 

## Details of any funds materially 

in deficit 

## Further financial review details (Optional information) 

- You may choose to include The charity’s four principal sources of funds are: additional information, wanere 1. Nursery Education Funding for eligible children; relevant about: ; : ae 

- e 2. Session fees paid by parents / carers; the charity’s principal — 3. Fundraising activity; and sources of funds (including 4. Donations. any fundraising); 

- © how expenditure has Money received through Nursery Education Funding and session fees is supported the key objectives used for the main running costs of the playgroup e.g., rent, staff wages of the charity; and consumables. 

- ° obentives inetudioe any Money received through fundraising and donation is used to improve the ethical investmentves inclu policy equipment. t andand playpl resources off thethe playgrouppl . adopted. The Charity is in a strong financial position at the year end and continues to be so. We are full to capacity in every session in terms of the number of children we can accept for the space we have currently available. 

## Section F Other optional information 

The Charity does not have any assets held as custodian trustee during the reporting period. 

## Section G 

## Declaration 

## The trustees declare that they have approved the trustees’ report above. 

Signed on behalf of the charity’s trustees 

Date) 17.11.2021