Isast Levdke Playgroup Charity No, 1023726 Trustee's Report For The Year Ended 31 March 2024 Section A Rcfcrcncc and adininists"ation details Charity name East Leake Pre-school Playgroup Other names eharlty Is kllown by Registered charlty number (if any) 1023726 Charity's principAI address The Old School, School Green East Leake Loughborougb, Leicestershire LE12 6LG Names of the charlty trustees who manage the charlty Name of per&on (or body) entitled to appoint trustee ifan Trustee name Office (if any) Dr4tes acted if not for whole year Julie Haynes Deborab Porter Tre&8urer Amy Foxon S&rab Sowter Secret Finished 0110712023 Finished 01109/2024 Katie Viucent Hannah Coulson Finished 0110912023 Joe Noble 0910312023 Sophie Imke David George 1911212023 Finished 1911012024 Names of the trustees for the charity, if any9 (for exampleg any custodian trustees) Name Dates acted if not for whole ear Names alld addresses of advlsers (OptIonal InformatIon) Type of adviser Name Address IndepeR)dent Examiner & Helen Harrison Central Busine88 SenTi¢es, Oak Business Centre, 79-93 R&tcliffe Road, Sileby, Accountants Loughborough, LE12 7PU Name of chief executive or names of senior staff members (Optional information) Ast Leake Playgroup Charlty No. 1023726 Trustee's Report fior The Year Ended 31 March 2024 Section B Structurc, governance and management Descrlptlon of the eharlty's trusts Constitution (Pre-school Learning Alliance Model Constitution 2011) Re-adopted eacb year at the A]Jnual Genernl Meeting. Type of governing document How the charity is constituted Association Trustee selection methods Trustees are elected at the Annual General Meeting. Up to 3 additional trustees can be elected during the year at monthLy Trustee meetings. Additional governance issues (Optional information) The charity is a member of the Early Years AIliance. You may choose to includ¢ additional inforniation, wbere relevan( about: policies and procedures adopted for the induction and training of trustees. thc GI￿1ty'S organisational Structure and any wider network with wl]ich the charity The charity is committed to safeguarding and promoting the welf&re of children and young people and expects all tr￿steeS, staff and volunteers to sIMre this commitment. All trustees, staff and regular volunteers must complete a satisfactory cnhallccd Disclosure and Baning Scrvice chcck. All trustees give their time freely and do not receive any r¢muneration or other benefits. relationship with atLy related parties; tn]stees' consideration of major risks &lld the system and procedures to manage them. East Leake Playgroup Charlty Iyo. 1023726 Trustee's Report For The Year Ended 31 March 2024 Section C Objectives and actllTlties The charity runs a pre-school playgroup which aims to enhance the dcvelopment and ￿ucatIon of children ag¢d bctween two and the statutory school age who live in tbe local community. It also encourages parents to understand and provid¢ for the ne¢ds of thcir children. SUMM￿ of the objects ofthe charity set out in its governlng document The charity aims to offer a high quality, affordable alld flexible pre-school education to local children. Fees ch&rged are lower than those at local, privately-rLW nurseries. In addition, to help families with the cost, employer childcar¢ vouchers are accepted. Summary of the main activltles undertaken for the public benefit in relation to these objects (Include wlthin this sectlon the statutory declaration that trustees have had regard to the guidance issued by the Charity Commisslon on publlc benefit) The charity follows the Early Years Foundation Stage (EYFS) to offer appropriate play, cducation, and care facilities, ensuring that all children have the same opportunities whatever their rac¢, culture, religion, means or ability. Throughout the y¢ar, the Trustecs of the Charity have kept in mind the ChaTity Conllnission, s published guidance on the Public Benefit. Additional details of objectlves And activltfies (Optional inforniation) You may choose to include The charity would lik¢ to thank t]]¢ many volunteers who gave up th¢ir furtlLer statements, where time to support the playgroup during the year, particularly in its relevant, about.. fundraising activities. policy on grantmaking. policy pro￿arn￿¢ related investment. contribution made by volunteers. East Leake Playgroup Chftrity No, 1023726 Trustee'g Report For The Year Ended 31 March 2024 Scction D AchieveinentS1 (nd performaiiLe During th¢ year, the charity has focused on continuing to provide a high quality) affordable and flexible pre-school education to children and their families in the local community. Summary of the maln achievements of the charity durlng the year The trustees were active within the con]munity fun(traising for new resources for the learning ellvironment. Events alld activities orgallised during the year included a c]￿ls￿n&S Raffle, pantomime visit and many parades. 17utur¢ plans: The Trustees and Management of the Ch￿lty are continually looking at ways to improve the care and education provided to the children attending playgroup. Our goa] is to be rated as "Good" or higher by Ofsted and we continually work towards this shared objective. For example, we plan to build on our relationship with the local school foundation unit through involvement in "Welly Wonders". We also want to provide more opportunities for our old¢r children in particular to become more ready for when they transition to school. We continue links with th¢ local rGsidcntial home Derbyshire House as the children residents both gain a mutual respect and learn from this exp&ience. East Leake PlaygrDUP Charity No. 1023726 Trll8tee's Report For The Year Ended 31 March 2024 Section E FillallLial review The clwity has set a fornial reserves policy. We currently hold £56,000 in r¢s¢rves. This would cover nmning costs for 3 months and redundancy payments to staff, in the unlikely event that the pl&ygroup UneXpect￿lY had to close. Wc aim to hold sufficient financial reserves to sustain East Leake Pre-school Playgroup if our income falls below expected levels. Brlef stfdtement of the charity's policy on reserves Details of any funds materlally in defielt Further fmancial revlew details (OptlonAI informatlon) The charity's four principal sourc¢s of funds are: You may choose to include additional inforniation, where relevant about: the charity's piincipal sources of funds (including any fundraising). how expenditur¢ has supported the key obj ectLves of the charity. investment policy and obj ectives including ally cthical investment policy adopted. l. Local Authority fLmding for eligible Children., 2. Session f￿S paid by parents I carers. 3. Fundrnising activity. and 4. Donations. Money received through Local Authority fLmding and session fees is used for the maill running costs of the playgroup e.g., rent, staff wages and consumables. Money received through fLmdraising and donation is used to improve the equipment and play resourccs of the playgroup. The Charity is in a strong financial position at the year end and is monitored rc larl for an discr ancies, Section F Other optional information The Charity do¢s not havc any assets held as cugtodian truste¢ during the reporting period. Section G Declaration The trustees declare that they have approved the trustces, report above. Signed on behalf of the charity's trustees Signature{s) Full name(s) Julie Haynes Deborah Porter Position Chair Treasurer Date 1310112025 East Leake Plrlygroup Charity No. 1023726 Trustee's Report For The Yerlr Ended 31 March 2024 **CHARITY NUMBER: 1023726 EAST LEAKE PLAYGROUP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ## **East Leake Playgroup Independent Examiners Report For The Year Ended 31 March 2024** **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 2024, 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 ............................................................ 9[th] October 2024 ## **East Leake Playgroup Statement of Financial Activities (Including Income and Expenditure Report) For The Year Ended 31 March 2024** **----- 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 216 - - 216 460
Charitable activities 162,358 535 - 162,893 183,516
Other trading activities 5,545 - - 5,545 4,063
Investments 540 - - 540 86
Separate material item of income - - - - -
Other - - - - -
Total 168,659 535 - 169,194 188,124
Resources expended
Expenditure on:
Raising funds 248 - - 248 727
Charitable activities 153,840 535 - 154,375 170,282
Separate material item of expense - - - - -
Other 279 - - 279 85
Total 154,367 535 - 154,902 171,095
Net income/(expenditure) before investment
- -
14,292 14,292 17,030
gains/(losses)
Net gains/(losses) on investments - - - - -
Net income/(expenditure) 14,292 - - 14,292 14,292
- - - - -
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 14,292 - - 14,292 17,030
Reconciliation of funds:
Total funds brought forward 56,409 - - 56,409 39,379
Total funds carried forward 70,701 - - 70,701 56,409
**----- End of picture text -----**
**East Leake Playgroup Balance Sheet As at 31 March 2024** ||**N**
**o**
**t**
**Unrestricted**
**funds**|**N**
**o**
**t**
**Unrestricted**
**funds**|**N**
**o**
**t**
**Unrestricted**
**funds**|**Unrestricted**
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Endowment**
**Total this**
**year**|**Total last**
**year**| |---|---|---|---|---|---|---|---| ||**e**||||||| ||||**£**|**£**|**£**|**£**|**£**| |**Fixed assets**|||F01|F02|F03|F04|F05| |**Tangible assets**||667 - - 667|667 - - 667|667 - - 667|667 - - 667|667 - - 667|171| |**_Total fixed assets_**||667 - - 667|667 - - 667|667 - - 667|667 - - 667|667 - - 667|171| |**Current assets**|||||||| |**Debtors**||2,330 - - 2,330|2,330 - - 2,330|2,330 - - 2,330|2,330 - - 2,330|2,330 - - 2,330|3,045| |**Cash at bank and in hand**||69,609 - - 69,609|69,609 - - 69,609|69,609 - - 69,609|69,609 - - 69,609|69,609 - - 69,609|57,443| |**_Total current assets_**||71|71,938 - - 71|938 - - 71|938 - - 71|938 - - 71,938|60,488| ||||||||| |**Creditors: amounts falling due within**||1,905 - - 1,905|1,905 - - 1,905|1,905 - - 1,905|1,905 - - 1,905|1,905 - - 1,905|4,251| |**one year**|||||||| |**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**|70,034 - - 70,034
56,238
70,701
- **-**70,701
56,409
~~aa~~
~~a~~
~~SS~~||||||| |**Creditors: amounts falling due after**|||||||| |**one year**||- - - -|- - - -|- - - -|- - - -|- - - -|-| |**Provisions for liabilities**|||-|-|-|-|-| ||||||||| |**_Total net assets or liabilities_**||70,701 - -|70,701 - -|70,701 - -|70,701 - -|70,701|56,409| |**Funds of the Charity**
**Endowment funds**|||-|-|-|-|-| |**Restricted income funds**||- - -|- - -|- - -|- - -|-|| |**Unrestricted funds**||70|70,701 - -|701 - -|701 - -|70,701|56,409| |**Revaluation reserve**||- - -|- - -|- - -|- - -|-|-| |**_Totalfunds_**||70|70,701 - - 70|701 - - 70|701 - - 70|701 - - 70,701|56,409| On behalf of the trustees D.Porter Signed on 20/12/24 @ 10:13 Deborah Porter (Treasurer) 9[th] October 2024 ## **East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2024** |**Cash flows from operating activities**|**Total**
**Funds**
**Prior Year**
**Funds**
**£**
**£**|**Total**
**Funds**
**Prior Year**
**Funds**
**£**
**£**| |---|---|---| |**Net cash provided by (used in) operating activities**|10,411
10,207|| |**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||| ||540|86| ||-|-| ||-|-| ||-|-| ||-|-| |**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**|10,951
10,293|| |||| |**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**|12,165
20,966

57,443
36,477
-
-
69,609
57,443|| ## **Reconciliation of net income/expenditure to net cashflow from operating activities** ||**2023/24**
**2022/23**
£
£|**2023/24**
**2022/23**
£
£| |---|---|---| |**Net income/(expenditure) for the reporting period**
**(as per the statement of financial activities)**|14,292
17,030|| |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|279
-|85
-| ||-|-| ||540
-|86
-| |||-| |||-| ||715
-|5,251
-| ||2,346
-|1,400
-| |**Net cashprovided by (used in) operating activities**|10,411
10,207|| ## **East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2024** ## **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**
**£**| |---|---|---| ||-|
-| ||-|
-| ||69,609|57,433| ||-|
-| |**Total**|69,609 57,433|| |**Other**
**Cash at bank and on hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||69,609|57,433| ||-|
-| |**Total**|69,609 57,433|| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2024** ## **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 2024** ## **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|216|-|-|216|460| ||**Total**|216|-|-|216|460| |||||||| |**Charitable activities:**|Income|36,440|-|-|36,440|48,977| ||Funding|125,918|535|-|126,453|134,539| ||**Total**|162,358|535|-|162,893|183,516| |||||||| |**Other trading activities:**|Fundraising|5,545|-|-|5,545|3,834| ||Uniform|-|-|-|-|229| ||Mug/Merchandise|-|-|-|-|-| ||**Total**|5,545|-|-|5,545|4,063| |||||||| |**Income from investments:**|Interest income|540|-|-|540|86| ||Other|-|-|-|-|-| ||**Total**|540|-|-|540|86| |||||||| |**TOTAL INCOME**||168,659|535|-|169,194|188,124| |**Other information:**
**All income in the prior year was**
**and amounts)**|**unrestricted except for: (please provide description**|||||| |||£137 restricted funding prior year||||| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2024** ## **4. Analysis of Expenditure** **----- Start of picture text -----**
Unrestricted Restricted Endowment
Total funds Prior year
Analysis funds funds funds
£ £
Expenditure on Staging fundraising events 248 - - 248 700
raising funds: Advertising, marketing, direct mail and publicity - - - - 27
Total expenditure on raising funds 248 - - 248 727
Staff Costs 1,967 - - 1,967 1,092
Wages & Salaries 135,748 - - 135,748 152,017
Direct Costs 6,203 535 - 6,738 7,061
Premises Costs 2,188 - - 2,188 2,153
Expenditure on Office Costs 4,260 - - 4,260 4,235
charitable
Insurance 1,025 - - 1,025 996
activities
Professional & Subscriptions 540 - - 540 1,088
Bad Debt (written off) 281 - - 281 -
Accountancy Fees 1,568 - - 1,568 1,568
Bank Charges 60 - - 60 73
Total expenditure on charitable
153,840 535 - 154,375 170,282
activities
Depreciation of Computer & IT - - - - -
Other
Depreciation of Plant & Equipment 279 - - 279 85
Total other expenditure 279 - - 279 85
TOTAL EXPENDITURE 154,367 535 - 154,902 171,095
**----- 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**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||1,568|1,568| ||1,568|1,568| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2024** ## **6. Staff Costs** |**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Agency Staff**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||127,532|139,431| ||7,236|11,394| ||979|1,193| ||-|-| |**Total staff costs**|135,748|152,017| **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**|11|16| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|11|16| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2024** ## **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 - - 342 - 342
year
Additions - - 775 - 775
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - 1,117 - 1,117
**----- End of picture text -----**
## **8.2. Depreciation and impairments** **----- Start of picture text -----**
**Basis SL SL SL SL SL
** Rate 25% SL 3 year
At beginning of the - - 171 - 171
year
- - - - -
Disposals
Depreciation - - 279 - 279
Impairment - - - - -
Transfers* - - - - -
At end of the year - - 450 - 450
8.3. Net book value
Net book value at the - - 171 171
beginning of the year
Net book value at the - - 667 - 667
end of the year
**----- End of picture text -----**
## **8.3. Net book value** ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2024** ## **9. Debtors & Prepayments** |**Trade debtors**
**Prepayments and accrued income**
**Taxes & Social Security**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||2,330|3,045| ||-|
-| ||-|
-| |**Total**|2,330 3,045|| |**Trade debtors**
**Prepayments and accrued income**
**Taxes & Social Security**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||2,330|3,045| ||-|
-| ||-|
-| |**Total**|2,330 3,045|| ## **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**
**one year**|**Amounts falling due within**
**one year**|
**Amounts falling due after**
**more than one year**|
**Amounts falling due after**
**more than one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|
-| ||-|-|-|
-| ||520|607|
-|
-| ||-|-|-|
-| ||-|-|-|
-| ||1,384|3,643|
-|
-| ||-|-|-|
-| |**Total**|1,905 4,251 - -|||| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2024** ## **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 2024** ## **East Leake Playgroup Independent Examiners Report For The Year Ended 31 March 2024** **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 2024, 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 ............................................................ 9[th] October 2024 ## **East Leake Playgroup Statement of Financial Activities (Including Income and Expenditure Report) For The Year Ended 31 March 2024** **----- 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 216 - - 216 460
Charitable activities 162,358 535 - 162,893 183,516
Other trading activities 5,545 - - 5,545 4,063
Investments 540 - - 540 86
Separate material item of income - - - - -
Other - - - - -
Total 168,659 535 - 169,194 188,124
Resources expended
Expenditure on:
Raising funds 248 - - 248 727
Charitable activities 153,840 535 - 154,375 170,282
Separate material item of expense - - - - -
Other 279 - - 279 85
Total 154,367 535 - 154,902 171,095
Net income/(expenditure) before investment
- -
14,292 14,292 17,030
gains/(losses)
Net gains/(losses) on investments - - - - -
Net income/(expenditure) 14,292 - - 14,292 14,292
- - - - -
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 14,292 - - 14,292 17,030
Reconciliation of funds:
Total funds brought forward 56,409 - - 56,409 39,379
Total funds carried forward 70,701 - - 70,701 56,409
**----- End of picture text -----**
**East Leake Playgroup Balance Sheet As at 31 March 2024** ||**N**
**o**
**t**
**Unrestricted**
**funds**|**N**
**o**
**t**
**Unrestricted**
**funds**|**N**
**o**
**t**
**Unrestricted**
**funds**|**Unrestricted**
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Endowment**
**Total this**
**year**|**Total last**
**year**| |---|---|---|---|---|---|---|---| ||**e**||||||| ||||**£**|**£**|**£**|**£**|**£**| |**Fixed assets**|||F01|F02|F03|F04|F05| |**Tangible assets**||667 - - 667|667 - - 667|667 - - 667|667 - - 667|667 - - 667|171| |**_Total fixed assets_**||667 - - 667|667 - - 667|667 - - 667|667 - - 667|667 - - 667|171| |**Current assets**|||||||| |**Debtors**||2,330 - - 2,330|2,330 - - 2,330|2,330 - - 2,330|2,330 - - 2,330|2,330 - - 2,330|3,045| |**Cash at bank and in hand**||69,609 - - 69,609|69,609 - - 69,609|69,609 - - 69,609|69,609 - - 69,609|69,609 - - 69,609|57,443| |**_Total current assets_**||71|71,938 - - 71|938 - - 71|938 - - 71|938 - - 71,938|60,488| ||||||||| |**Creditors: amounts falling due within**||1,905 - - 1,905|1,905 - - 1,905|1,905 - - 1,905|1,905 - - 1,905|1,905 - - 1,905|4,251| |**one year**|||||||| |**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**|70,034 - - 70,034
56,238
70,701
- **-**70,701
56,409
~~aa~~
~~a~~
~~SS~~||||||| |**Creditors: amounts falling due after**|||||||| |**one year**||- - - -|- - - -|- - - -|- - - -|- - - -|-| |**Provisions for liabilities**|||-|-|-|-|-| ||||||||| |**_Total net assets or liabilities_**||70,701 - -|70,701 - -|70,701 - -|70,701 - -|70,701|56,409| |**Funds of the Charity**
**Endowment funds**|||-|-|-|-|-| |**Restricted income funds**||- - -|- - -|- - -|- - -|-|| |**Unrestricted funds**||70|70,701 - -|701 - -|701 - -|70,701|56,409| |**Revaluation reserve**||- - -|- - -|- - -|- - -|-|-| |**_Totalfunds_**||70|70,701 - - 70|701 - - 70|701 - - 70|701 - - 70,701|56,409| On behalf of the trustees D.Porter Signed on 20/12/24 @ 10:13 Deborah Porter (Treasurer) 9[th] October 2024 ## **East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2024** |**Cash flows from operating activities**|**Total**
**Funds**
**Prior Year**
**Funds**
**£**
**£**|**Total**
**Funds**
**Prior Year**
**Funds**
**£**
**£**| |---|---|---| |**Net cash provided by (used in) operating activities**|10,411
10,207|| |**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||| ||540|86| ||-|-| ||-|-| ||-|-| ||-|-| |**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**|10,951
10,293|| |||| |**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**|12,165
20,966

57,443
36,477
-
-
69,609
57,443|| ## **Reconciliation of net income/expenditure to net cashflow from operating activities** ||**2023/24**
**2022/23**
£
£|**2023/24**
**2022/23**
£
£| |---|---|---| |**Net income/(expenditure) for the reporting period**
**(as per the statement of financial activities)**|14,292
17,030|| |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|279
-|85
-| ||-|-| ||540
-|86
-| |||-| |||-| ||715
-|5,251
-| ||2,346
-|1,400
-| |**Net cashprovided by (used in) operating activities**|10,411
10,207|| ## **East Leake Playgroup Statement of Cashflows For The Year Ended 31 March 2024** ## **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**
**£**| |---|---|---| ||-|
-| ||-|
-| ||69,609|57,433| ||-|
-| |**Total**|69,609 57,433|| |**Other**
**Cash at bank and on hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||69,609|57,433| ||-|
-| |**Total**|69,609 57,433|| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2024** ## **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 2024** ## **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|216|-|-|216|460| ||**Total**|216|-|-|216|460| |||||||| |**Charitable activities:**|Income|36,440|-|-|36,440|48,977| ||Funding|125,918|535|-|126,453|134,539| ||**Total**|162,358|535|-|162,893|183,516| |||||||| |**Other trading activities:**|Fundraising|5,545|-|-|5,545|3,834| ||Uniform|-|-|-|-|229| ||Mug/Merchandise|-|-|-|-|-| ||**Total**|5,545|-|-|5,545|4,063| |||||||| |**Income from investments:**|Interest income|540|-|-|540|86| ||Other|-|-|-|-|-| ||**Total**|540|-|-|540|86| |||||||| |**TOTAL INCOME**||168,659|535|-|169,194|188,124| |**Other information:**
**All income in the prior year was**
**and amounts)**|**unrestricted except for: (please provide description**|||||| |||£137 restricted funding prior year||||| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2024** ## **4. Analysis of Expenditure** **----- Start of picture text -----**
Unrestricted Restricted Endowment
Total funds Prior year
Analysis funds funds funds
£ £
Expenditure on Staging fundraising events 248 - - 248 700
raising funds: Advertising, marketing, direct mail and publicity - - - - 27
Total expenditure on raising funds 248 - - 248 727
Staff Costs 1,967 - - 1,967 1,092
Wages & Salaries 135,748 - - 135,748 152,017
Direct Costs 6,203 535 - 6,738 7,061
Premises Costs 2,188 - - 2,188 2,153
Expenditure on Office Costs 4,260 - - 4,260 4,235
charitable
Insurance 1,025 - - 1,025 996
activities
Professional & Subscriptions 540 - - 540 1,088
Bad Debt (written off) 281 - - 281 -
Accountancy Fees 1,568 - - 1,568 1,568
Bank Charges 60 - - 60 73
Total expenditure on charitable
153,840 535 - 154,375 170,282
activities
Depreciation of Computer & IT - - - - -
Other
Depreciation of Plant & Equipment 279 - - 279 85
Total other expenditure 279 - - 279 85
TOTAL EXPENDITURE 154,367 535 - 154,902 171,095
**----- 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**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||1,568|1,568| ||1,568|1,568| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2024** ## **6. Staff Costs** |**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Agency Staff**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||127,532|139,431| ||7,236|11,394| ||979|1,193| ||-|-| |**Total staff costs**|135,748|152,017| **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**|11|16| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|11|16| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2024** ## **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 - - 342 - 342
year
Additions - - 775 - 775
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - 1,117 - 1,117
**----- End of picture text -----**
## **8.2. Depreciation and impairments** **----- Start of picture text -----**
**Basis SL SL SL SL SL
** Rate 25% SL 3 year
At beginning of the - - 171 - 171
year
- - - - -
Disposals
Depreciation - - 279 - 279
Impairment - - - - -
Transfers* - - - - -
At end of the year - - 450 - 450
8.3. Net book value
Net book value at the - - 171 171
beginning of the year
Net book value at the - - 667 - 667
end of the year
**----- End of picture text -----**
## **8.3. Net book value** ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2024** ## **9. Debtors & Prepayments** |**Trade debtors**
**Prepayments and accrued income**
**Taxes & Social Security**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||2,330|3,045| ||-|
-| ||-|
-| |**Total**|2,330 3,045|| |**Trade debtors**
**Prepayments and accrued income**
**Taxes & Social Security**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||2,330|3,045| ||-|
-| ||-|
-| |**Total**|2,330 3,045|| ## **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**
**one year**|**Amounts falling due within**
**one year**|
**Amounts falling due after**
**more than one year**|
**Amounts falling due after**
**more than one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|
-| ||-|-|-|
-| ||520|607|
-|
-| ||-|-|-|
-| ||-|-|-|
-| ||1,384|3,643|
-|
-| ||-|-|-|
-| |**Total**|1,905 4,251 - -|||| ## **East Leake Playgroup Unaudited Financial Statements For The Year Ended 31 March 2024** ## **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