Eastknke PlayErDup Ch*rlty 0. 1023716 Sectioii A Refei'cnce and adniinistration dctails Charlty name East tkak¢ Pre-S¢bool Playgroup Other names charity is known by Registered eharlty number (If any) 1023726 Charlty's prlnelpal address The Old School, School Green iA)ughborough, tEic4gtershir¢ LE12 6LG Names of the eharlty trustees who manage the charity Tr￿st¢¢ Ofltee (Af ally) Dates acted if not for hole ear Started 01.￿5.2021 144D)e of person (or body) entltled toa oint trnstee Deborah Port¢r Sarah Sowter Started 08.IN).2021 Katie Villcellt Started 01.IN).2021 Ju]ie Hayncs ikny Foxon Helen StevensoTh Started 09.03.2022 io Katie Harris Rachel Jol]nson Fa￿ed 08.0721 12 Natalie Rouse FJMled 08.07.21 13 Hannah Kemp Ami Kerridge Sw? Last Et¥led 08.07.21 14 Secretsry Ended 08.09.21 15 Entsj 08.09.21 Names of the trustses for the Charity, if any? (for exampl4 any custodlan trustees) Name Dates acted if not for whole ear lames and addresses of advisers (Optional inforniation) Type of advtser Name Address IrtdepeLdellt ExAwlner & Hel¢n Harrison Centr41 Busin￿ Seryicfs, Oak Busin&%8 Centre. 79.93 Ratcliffe Roa¢ Sileby) Accountants LOughE￿)ll￿ tE12 7PU N￿ne of chief executive or names of senlor staff members (Opttonal IDlormatlon) IKake Playgroup ChaAty No. 1023726 Section B Structiii'e, oi'ei'nance and mana ejnent Description of the charity's trusts Constitution (Pre-school Learni￿ Alliance Model Constitution 2011) Re-adopted each year at the Annual Gen￿81 Meeting. Trpe olgoverning document leg. Irusi (teed. eon.Nlilulion) How the Cl￿AtY is coLstitut A&8ociation Tn￿tee selection methods IL&. &tl)Piii*itil Jy. t[￿Lfd b).) Trustees are electeAI at the Annual General Meeting. Up to 3 additional trust￿% can be elected dwiDg th¢ year at monthly TnL8t¢¢ Jn¢etings. Additional governanee tssues (Optional iThfonnation) The ¢1￿￿ty is a member of the Pre-school Learning Alliance. You ehoose to include additional inforniation. where relevant, about: policies and procedures adopted for the induction and training of trustLxs' . the charity'8 orgaDisational structure and any wider network with wbich th¢ clwity The ¢l)arity is (X)llmiitt￿] to safeglwding and promoting the welfare of ¢bildren and young p￿pIe and expttts all trustees, Staff and volunteers to share this o)mmilmenL A]1 ￿1￿te@ staff and regular volunteets must complete A satisfactory enhanc&l Disclosurc and Barring Seryice checL All tt￿t￿8 give their time freely and th) not receive any remuneration or other benefits. relationship with any related trustees, coxAsideration of major risks and th¢ systcm and procedures to manage them. Eart Leake Phygroup Tr￿tee'S Rtport For The Year Ended 31 March 2022 SeLtioii C Objectii'es 1¢ lid actii'ities The charity rLmS a pre-school playgroup which aims to enhallce th¢ development and education of children ag￿ between two and the statutory school age who live in the local community. It also encourages parents to undeLYtand and provide for the needs of their children. Sunlln￿ of the objects of the eharlty set out In Ats governing document The charity aims to offer a higb ql￿lty, affordablc and flcxiblc PT¢-s¢hool education to loca] children. charged are lower than those at local, privately-Tun nurseri&s. In additio￿ to help families with the cosl ernploy￿ childcare vouchtts are accepted. A small number of families mak¢ of th&se options. Sumnwy of the maln activities undertaken for the public benefit in relation to these objvts (in¢lude within thls sectlon the statutory declaratlon that trustees have had r¢gard to the guidanee issued by the Charlty Conunis$ion on public benefit) The charity follows the FArly Years Foundation Stage (EYFS) to offer appropriat¢ play> ¢duc4tion and care facilities, ensukillg that all children have the same opportunities whatever their rac< cultlwe, religioffj means or ability. The charity w&5 inspected by Ofstal 8th February 2022 had a rating of Good. As a r¢sult of tbis, the clwity w&s still able to (x)ntinue to offer governMent-fi￿ded pla￿8 to 2. 3 and 4 year olds. Throughout th¢ y¢ar. the Tn]stKs of the Charity have kept ill mind the Clwity Conllnission's publish￿} guidance on the Public Benefit. Addltlonal detalls of objectives and activities (Optional information) The charity would like to thank the matty volunteers who gave up their time to sup1￿ the playgroup dwing the year, particularly in its fimdraising activitia8. You may ehoos¢ to include furth¢r stat¢m¢nts, wh¢r¢ relevant, about.. policy on grantm&king' policy programme related investm¢nt' contribution made by volunt¢¢r&. Ea8t Leake Playgroup Trustee'8 Report For The Year Ellded 31 MAreh 2022 Scctioii D /¥cliiei'eiiients and ptrtoi"In Restricted Endowment Prior year
Unrestricted funds Total funds
income funds funds funds
£ £ £ £ £
Incoming resources F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies 1,156 - - 1,156 671
Charitable activities - -
169,789 169,789 174,145
Other trading activities 2,953 - - 2,953 2,165
Investments 4 - - 4 87
Separate material item of income - - - - -
Other - - - - -
Total 173,903 - - 173,903 177,068
Resources expended
Expenditure on:
Raising funds 462 - - 462 62
Charitable activities - -
206,483 206,483 175,495
Separate material item of expense - - - -
Other 272 - - 272 246
Total 207,218 - - 207,218 175,803
Net income/(expenditure) before investment
- 33,316 - - - 33,316 1,265
gains/(losses)
Net gains/(losses) on investments - - - - -
Net income/(expenditure) - 33,316 - - - 33,316 1,265
- - - - -
Extraordinary items
Transfers between funds - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use - - - - -
Other gains/(losses) - - - - -
Net movement in funds - 33,316 - - - 33,316 1,265
Reconciliation of funds:
Total funds brought forward 72,695 - - 72,695 71,430
Total funds carried forward 39,379 - - 39,379 72,695
**----- End of picture text -----**
**East Leake Playgroup Balance Sheet As at 31 March 2022** **----- Start of picture text -----**
N Restricted
Unrestricted Endowment Total this Total last
o income
t funds funds year year
funds
e
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Tangible assets 256 - - 256 -
Total fixed assets 256 - - 256 -
Current assets
Debtors 8,296 - - 8,296 8,931
Cash at bank and in hand 36,477 - - 36,477 64,842
Total current assets 44,773 - - 44,773 73,773
Creditors: amounts falling due within
5,651 - - 5,651 1,079
one year
Net current assets/(liabilities) 39,123 - - 39,123 72,695
Total assets less current liabilities 39,379 - - 39,379 72,695
Creditors: amounts falling due after - - - - -
one year
Provisions for liabilities - - - - -
Total net assets or liabilities 39,379 - - 39,379 72,695
Funds of the Charity
Endowment funds - - - - -
Restricted income funds - - - -
Unrestricted funds 39,379 - - 39,379 72,695
Revaluation reserve - - - - -
Total funds 39,379 - - 39,379 72,695
**----- End of picture text -----**
On behalf of the trustees D.Porter Signed on 26/09/22 @ 06:24 Deborah Porter (Treasurer) 12[th] October 2022 **East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2022** |**Cash flows from operating activities**|**Total**
**Funds**
**Prior Year**
**Funds**
**£**
**£**|**Total**
**Funds**
**Prior Year**
**Funds**
**£**
**£**| |---|---|---| |**Net cash provided by (used in) operating activities**|29,655
-
6,969|| |**Cash flows from investing activities**
Dividends, interest and rents from investments
Proceeds from the sale of property, plant and equipment
Purchase of property, plant and equipment
Proceeds from sale of investments
Purchase of investments||| ||4|87| ||-|-| ||-|-| ||-|-| ||-|-| |**Net cash provided by (used in) investing activities**|-
-|| |**Cash flows from financing activities**
Repayments of borrowing
Cash inflows from new borrowing
Receipt of endowment||| ||-|-| ||-|-| ||-|-| |**Net cash provided by (used in) financing activities**|29,651
-
7,056|| |||| |**Change in cash and cash equivalents in the reporting period**
**Cash and cash equivalents at the beginning of the reporting**
**period**
**Change in cash and cash equivalents due to exchange rate**
**movements**
**Cash and cash equivalents at the end of the reporting**
**period**|28,365
-
10,446
-

64,842
75,289
-
-
36,477
64,842|| ## **Reconciliation of net income/expenditure to net cashflow from operating activities** ||**2021/22**
**2020/21**
£
£|**2021/22**
**2020/21**
£
£| |---|---|---| |**Net income/(expenditure) for the reporting period**
**(as per the statement of financial activities)**|33,316
-
1,265|| |Adjustments for||| |Depreciation charges
(Gains)/losses on investments
Dividends, interest and rents from investments
Loss/(profit) on the sale of fixed assets
(increase)/decrease in stocks
(increase)/decrease in debtors
(increase)/decrease in creditors|272
-|246
-| ||-|-| ||4
-|87
-| ||-|-| ||-|-| ||635
-|8,997| ||4,572|2,960
-| |**Net cashprovided by (used in) operating activities**|29,655
-
6,969|| ## **East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2022** ## **Analysis of cash and cash equivalents** |**Other**
**Cash at bank and on hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||36,477|64,842| ||-|
-| |**Total**|36,477 64,842|| |**Other**
**Cash at bank and on hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||36,477|64,842| ||-|
-| |**Total**|36,477 64,842|| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **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 Plant & Equipment 25% 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. ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **3. Analysis of Income** ||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| |**Donations and legacies:**|Donations and gifts|1,156|-|-|1,156|671| ||**Total**|1,156|-|-|1,156|671| |||||||| |**Charitable activities:**|Income|57,404||-|57,404|44,174| ||Funding|112,385||-|112,385|129,971| ||**Total**|169,789|-|-|169,789|174,145| |||||||| |**Other trading activities:**|Fundraising|2,953|-|-|2,953|2,165| ||Uniform|-|-|-|-|-| ||Mug/Merchandise|-|-|-|-|-| ||**Total**|2,953|-|-|2,953|2,165| |||||||| |**Income from investments:**|Interest income|4|-|-|4|87| ||Other|-|-|-|-|-| ||**Total**|4|-|-|4|87| |||||||| |**TOTAL INCOME**||173,903|-|-|173,903|177,068| |**Other information:**
**All income in the prior year was**
**and amounts)**|**unrestricted except for: (please provide description**|||||| |||Funding restricted to child = £160||||| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **4. Analysis of Expenditure** **----- Start of picture text -----**
Unrestricted Restricted Endowment
Total funds Prior year
Analysis funds funds funds
£ £
Expenditure on Staging fundraising events 442 - - 442 52
raising funds: Advertising, marketing, direct mail and publicity 20 - - 20 10
Total expenditure on raising funds 462 - - 462 62
Staff Costs 4,304 - - 4,304 2,825
Wages & Salaries 182,118 - - 182,118 154,424
Direct Costs 9,102 - - 9,102 7,122
Premises Costs 2,450 - - 2,450 2,746
Expenditure on Office Costs 5,608 - - 5,608 5,268
charitable
Insurance 978 - - 978 977
activities
Professional & Subscriptions 361 - - 361 625
Bad Debt (written off) - - - - -
Accountancy Fees 1,467 - - 1,467 1,439
Bank Charges 96 - - 96 69
Total expenditure on charitable
206,483 - - 206,483 175,495
activities
Depreciation of Computer & IT 187 - - 187 246
Other
Depreciation of Plant & Equipment 85 - - 85 -
Total other expenditure 272 - - 272 246
TOTAL EXPENDITURE 207,218 - - 207,218 175,803
**----- End of picture text -----**
## **5. Fees for examination of the accounts** |**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services)**
**paid to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||1,467|1,439| ||1,467|1,439| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **6. Staff Costs** |**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Agency Staff**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||169,566|146,430| ||12,552|7,994| ||-|-| ||-|-| |**Total staff costs**|182,118|154,424| **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**| |---|---|---|---| |**The parts of the charity in which the**
**employees work**||**Number**|**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|17|16| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|17|16| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **8. Tangible Fixed Assets** ## **8.1. Cost or Valuation** **----- Start of picture text -----**
Freehold land & Other land & Plant, Fixtures, Total
buildings buildings machinery and fittings and
motor vehicles equipment
£ £ £ £ £
At the beginning of the - - - - -
year
Additions - - 342 187 529
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - 342 187 529
8.2. Depreciation and impairments
**Basis SL SL SL SL SL
** Rate 25% SL 3 year
At beginning of the - - - - -
year
- - - - -
Disposals
Depreciation - - 85 187 272
Impairment - - - - -
Transfers* - - - - -
At end of the year - - 85 187 272
8.3. Net book value
Net book value at the - - - -
beginning of the year
Net book value at the - - 256 - 256
end of the year
**----- End of picture text -----**
## **8.2. Depreciation and impairments** ## **8.3. Net book value** ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **9. Debtors & Prepayments** |**Trade debtors**
**Prepayments and accrued income**
**Taxes & Social Security**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||8,296|8,914| ||-|17| ||-|
-| |**Total**|8,296 8,931|| |**Trade debtors**
**Prepayments and accrued income**
**Taxes & Social Security**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||8,296|8,914| ||-|17| ||-|
-| |**Total**|8,296 8,931|| ## **10. Creditors and accruals** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|
-| ||-|-|-|
-| ||770|660|
-|
-| ||-|-|-|
-| ||-|-|-|
-| ||4,857|419|
-|
-| ||24|-|-|
-| |**Total**|5,651 1,079 - -|||| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **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_**| |---|---|---|---| ||||| |**Type of expenses reimbursed**||**This year**|**Last year**| |||**£**|**£**| |**Travel**||-|-
| |**Subsistence**||-|
-| |**Accommodation**||-|-
| |**Other (please specify):**||-|-
| ||**TOTAL**|**0**|**0**| ||||| |**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 **CHARITY NUMBER: 1023726 EAST LEAKE PLAYGROUP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **East Leake Playgroup Independent Examiners Report For The Year Ended 31 March 2022** **Independent examiner's report to the trustees East Leake Playgroup I report on the accounts of the Charity for the year ended 31[st] 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 ............................................................ 12[th] October 2022 ## **East Leake Playgroup Statement of Financial Activities (Including Income and Expenditure Report) For The Year Ended 31 March 2022** **----- Start of picture text -----**
Restricted Endowment Prior year
Unrestricted funds Total funds
income funds funds funds
£ £ £ £ £
Incoming resources F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies 1,156 - - 1,156 671
Charitable activities - -
169,789 169,789 174,145
Other trading activities 2,953 - - 2,953 2,165
Investments 4 - - 4 87
Separate material item of income - - - - -
Other - - - - -
Total 173,903 - - 173,903 177,068
Resources expended
Expenditure on:
Raising funds 462 - - 462 62
Charitable activities - -
206,483 206,483 175,495
Separate material item of expense - - - -
Other 272 - - 272 246
Total 207,218 - - 207,218 175,803
Net income/(expenditure) before investment
- 33,316 - - - 33,316 1,265
gains/(losses)
Net gains/(losses) on investments - - - - -
Net income/(expenditure) - 33,316 - - - 33,316 1,265
- - - - -
Extraordinary items
Transfers between funds - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use - - - - -
Other gains/(losses) - - - - -
Net movement in funds - 33,316 - - - 33,316 1,265
Reconciliation of funds:
Total funds brought forward 72,695 - - 72,695 71,430
Total funds carried forward 39,379 - - 39,379 72,695
**----- End of picture text -----**
**East Leake Playgroup Balance Sheet As at 31 March 2022** **----- Start of picture text -----**
N Restricted
Unrestricted Endowment Total this Total last
o income
t funds funds year year
funds
e
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Tangible assets 256 - - 256 -
Total fixed assets 256 - - 256 -
Current assets
Debtors 8,296 - - 8,296 8,931
Cash at bank and in hand 36,477 - - 36,477 64,842
Total current assets 44,773 - - 44,773 73,773
Creditors: amounts falling due within
5,651 - - 5,651 1,079
one year
Net current assets/(liabilities) 39,123 - - 39,123 72,695
Total assets less current liabilities 39,379 - - 39,379 72,695
Creditors: amounts falling due after - - - - -
one year
Provisions for liabilities - - - - -
Total net assets or liabilities 39,379 - - 39,379 72,695
Funds of the Charity
Endowment funds - - - - -
Restricted income funds - - - -
Unrestricted funds 39,379 - - 39,379 72,695
Revaluation reserve - - - - -
Total funds 39,379 - - 39,379 72,695
**----- End of picture text -----**
On behalf of the trustees D.Porter Signed on 26/09/22 @ 06:24 Deborah Porter (Treasurer) 12[th] October 2022 **East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2022** |**Cash flows from operating activities**|**Total**
**Funds**
**Prior Year**
**Funds**
**£**
**£**|**Total**
**Funds**
**Prior Year**
**Funds**
**£**
**£**| |---|---|---| |**Net cash provided by (used in) operating activities**|29,655
-
6,969|| |**Cash flows from investing activities**
Dividends, interest and rents from investments
Proceeds from the sale of property, plant and equipment
Purchase of property, plant and equipment
Proceeds from sale of investments
Purchase of investments||| ||4|87| ||-|-| ||-|-| ||-|-| ||-|-| |**Net cash provided by (used in) investing activities**|-
-|| |**Cash flows from financing activities**
Repayments of borrowing
Cash inflows from new borrowing
Receipt of endowment||| ||-|-| ||-|-| ||-|-| |**Net cash provided by (used in) financing activities**|29,651
-
7,056|| |||| |**Change in cash and cash equivalents in the reporting period**
**Cash and cash equivalents at the beginning of the reporting**
**period**
**Change in cash and cash equivalents due to exchange rate**
**movements**
**Cash and cash equivalents at the end of the reporting**
**period**|28,365
-
10,446
-

64,842
75,289
-
-
36,477
64,842|| ## **Reconciliation of net income/expenditure to net cashflow from operating activities** ||**2021/22**
**2020/21**
£
£|**2021/22**
**2020/21**
£
£| |---|---|---| |**Net income/(expenditure) for the reporting period**
**(as per the statement of financial activities)**|33,316
-
1,265|| |Adjustments for||| |Depreciation charges
(Gains)/losses on investments
Dividends, interest and rents from investments
Loss/(profit) on the sale of fixed assets
(increase)/decrease in stocks
(increase)/decrease in debtors
(increase)/decrease in creditors|272
-|246
-| ||-|-| ||4
-|87
-| ||-|-| ||-|-| ||635
-|8,997| ||4,572|2,960
-| |**Net cashprovided by (used in) operating activities**|29,655
-
6,969|| ## **East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2022** ## **Analysis of cash and cash equivalents** |**Other**
**Cash at bank and on hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||36,477|64,842| ||-|
-| |**Total**|36,477 64,842|| |**Other**
**Cash at bank and on hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||36,477|64,842| ||-|
-| |**Total**|36,477 64,842|| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **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 Plant & Equipment 25% 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. ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **3. Analysis of Income** ||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| |**Donations and legacies:**|Donations and gifts|1,156|-|-|1,156|671| ||**Total**|1,156|-|-|1,156|671| |||||||| |**Charitable activities:**|Income|57,404||-|57,404|44,174| ||Funding|112,385||-|112,385|129,971| ||**Total**|169,789|-|-|169,789|174,145| |||||||| |**Other trading activities:**|Fundraising|2,953|-|-|2,953|2,165| ||Uniform|-|-|-|-|-| ||Mug/Merchandise|-|-|-|-|-| ||**Total**|2,953|-|-|2,953|2,165| |||||||| |**Income from investments:**|Interest income|4|-|-|4|87| ||Other|-|-|-|-|-| ||**Total**|4|-|-|4|87| |||||||| |**TOTAL INCOME**||173,903|-|-|173,903|177,068| |**Other information:**
**All income in the prior year was**
**and amounts)**|**unrestricted except for: (please provide description**|||||| |||Funding restricted to child = £160||||| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **4. Analysis of Expenditure** **----- Start of picture text -----**
Unrestricted Restricted Endowment
Total funds Prior year
Analysis funds funds funds
£ £
Expenditure on Staging fundraising events 442 - - 442 52
raising funds: Advertising, marketing, direct mail and publicity 20 - - 20 10
Total expenditure on raising funds 462 - - 462 62
Staff Costs 4,304 - - 4,304 2,825
Wages & Salaries 182,118 - - 182,118 154,424
Direct Costs 9,102 - - 9,102 7,122
Premises Costs 2,450 - - 2,450 2,746
Expenditure on Office Costs 5,608 - - 5,608 5,268
charitable
Insurance 978 - - 978 977
activities
Professional & Subscriptions 361 - - 361 625
Bad Debt (written off) - - - - -
Accountancy Fees 1,467 - - 1,467 1,439
Bank Charges 96 - - 96 69
Total expenditure on charitable
206,483 - - 206,483 175,495
activities
Depreciation of Computer & IT 187 - - 187 246
Other
Depreciation of Plant & Equipment 85 - - 85 -
Total other expenditure 272 - - 272 246
TOTAL EXPENDITURE 207,218 - - 207,218 175,803
**----- End of picture text -----**
## **5. Fees for examination of the accounts** |**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services)**
**paid to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||1,467|1,439| ||1,467|1,439| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **6. Staff Costs** |**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Agency Staff**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||169,566|146,430| ||12,552|7,994| ||-|-| ||-|-| |**Total staff costs**|182,118|154,424| **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**| |---|---|---|---| |**The parts of the charity in which the**
**employees work**||**Number**|**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|17|16| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|17|16| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **8. Tangible Fixed Assets** ## **8.1. Cost or Valuation** **----- Start of picture text -----**
Freehold land & Other land & Plant, Fixtures, Total
buildings buildings machinery and fittings and
motor vehicles equipment
£ £ £ £ £
At the beginning of the - - - - -
year
Additions - - 342 187 529
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - 342 187 529
8.2. Depreciation and impairments
**Basis SL SL SL SL SL
** Rate 25% SL 3 year
At beginning of the - - - - -
year
- - - - -
Disposals
Depreciation - - 85 187 272
Impairment - - - - -
Transfers* - - - - -
At end of the year - - 85 187 272
8.3. Net book value
Net book value at the - - - -
beginning of the year
Net book value at the - - 256 - 256
end of the year
**----- End of picture text -----**
## **8.2. Depreciation and impairments** ## **8.3. Net book value** ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **9. Debtors & Prepayments** |**Trade debtors**
**Prepayments and accrued income**
**Taxes & Social Security**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||8,296|8,914| ||-|17| ||-|
-| |**Total**|8,296 8,931|| |**Trade debtors**
**Prepayments and accrued income**
**Taxes & Social Security**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||8,296|8,914| ||-|17| ||-|
-| |**Total**|8,296 8,931|| ## **10. Creditors and accruals** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|
-| ||-|-|-|
-| ||770|660|
-|
-| ||-|-|-|
-| ||-|-|-|
-| ||4,857|419|
-|
-| ||24|-|-|
-| |**Total**|5,651 1,079 - -|||| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2022** ## **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_**| |---|---|---|---| ||||| |**Type of expenses reimbursed**||**This year**|**Last year**| |||**£**|**£**| |**Travel**||-|-
| |**Subsistence**||-|
-| |**Accommodation**||-|-
| |**Other (please specify):**||-|-
| ||**TOTAL**|**0**|**0**| ||||| |**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