Registered charity number 1025259
Clutton Playgroup
Report and Accounts
31 August 2021
Clutton Playgroup Report and accounts Contents
| Page | |
|---|---|
| Charity information | 1 |
| Trustees annual report | 2 - 4 |
| Independent Examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Statement of cashflows | 8 |
| Notes to the financial statements | 9 - 14 |
Clutton Playgroup Charity Information
The members of the Board of Trustees of the charity during the year ended 31 August 2021 were:
Steph Wills Alice Gange Claire Bush Nicola Burchill Richard Mc Gough Jessica Lester Ali Hayward Fiona Mills Leah Gregory Kayleigh Frampton Nealy Davies Donna Fooks Bale Nicky Pope Mandy Marshall
Chair Vice Chair Secretary Treasurer
Operating address
The Cabin Station Approach Off Station Road Clutton Bristol BS39 5PF
Telephone Number
01761 451089
Independent Examiner
Mr J L Battle FCCA MAAT 12 Spencer Drive Midsomer Norton Radstock BA3 2DN
Charity Number 1025259
1
Clutton Playgroup Registered charity number: 1025259
REPORT OF THE TRUSTEES
The Trustees present their report along with the financial statements of the charity for the year ended 31 August 2021.
REFERENCE AND ADMINISTRATIVE INFORMATION
The information with respect to the Trustees and Management Committee set out on page 1 forms part of this report.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The full name of the charity is Clutton Playgroup , registered charity number 1025259.
Clutton Playgroup is an unincorporated association governed by a constitution adopted on 23rd August 1993.
Nature of the Governing document and constitution of the charity
"The Children's Best Interest at heart"
The committee is responsible for upholding the constitution and policies of Clutton Playgroup and ensuring that the Playgroup is run with the Children's best interest at heart.
Communications
Good communication with parents is very important and a large amount of information is available on the notice board. Copies of all the policies are included on the web site and are displayed, together with information on future events and meetings. The complaints procedure is also displayed on the notice board.
Fundraising
Fund raising events are organised to help cover the running costs of the playgroup.
Trustees
Clutton Playgroup is a registered charity and is run by a voluntary committee. The committee members are mainly local and most have children who attend the Playgroup. The committee members are elected each year. External candidates from outside the playgroup setting are welcomed.
The charity has a number of highly valued staff that are paid, but recognises the contributions of their volunteers in the successful running of the Playgroup.
2
Clutton Playgroup Registered charity number: 1025259
REPORT OF THE TRUSTEES
OBJECTIVES AND ACTIVITIES
The principal object of the charity is to run a playgroup for preschool children of Clutton, Temple Cloud and the surrounding area.
Public benefit
The Playgroup provides childcare for preschool children - ages 2⅟₂ to 5, in addition to being in a learning environment.
The playgroup provides a link between the playgroup and children starting at the local primary schools.
The Playgroup holds Open days, a Christmas Craft Fair and is involved with a number of village events throughout the year. These events raise the profile of Clutton within the local area.
ACHIEVEMENTS AND PERFORMANCE
The board of trustees are satisfied with the performance of the charity during the year and the position at 31 August 2021 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
Financial Review
The financial statements are set out on pages 6 to 14. The financial statements have been prepared in accordance with Accounting and Reporting By Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland(FRS 102). As stated above, the trustees consider the financial performance by the charity during the year to have been satisfactory.
The Statement of Financial Activities show net incoming resources for the year of a revenue nature of £18,262 (2020: £23,778)
The total reserves at the year end, stand at £87,969 (2020: £69,707).
Free unrestricted liquid reserves amounted to £87,969 (2020: £69,707).
The charity holds reserves to cover one year of overheads, in case of changes to future funding.
3
Clutton Playgrovp Registered charlty number: 1025259 REPORT OF THE TRUSTEES STATEMENT OF TRUSTEES RESPONSIBILITIES The Charities Act reqLfires the Board of Trustees to prepare financlal statement5 for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplu5 or deficlt of the charity. In preparing those financial statements the Board is required to.. select suitable accounting policies and then apply them consistentlyi observe the methods and principles in the applicable Charities SORP- make judgements and estimates that are reasonable and prudent- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. State whether applicable accounting standards and statements of recommended practice have been followed. subject to any material departures disclosed and explained in the financial statements. The Trustees are also responsible for maintaining odequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transattions and enable them to ensure that the finaTrcial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the asset5 of the charity and hence or taking reasonable steps for the prevention and detection of fraud and other irregJlarities. The trustees are also responsible for the contents of the trustees, report, and the responsibility of the independent examiner in relation to the trustees, report is limited to eyaminingthe report and enstjring that. on the face of the report, there are no inconsistencies with the figure5 dist105ed in the financial statements. This report was approved by the board of trustee5 on Trustee & Secretary
Clutton Playgroup Registered charity number:
1025259
Independent examiner’s report to the trustees of Clutton Playgroup
I report on the financial statements of Clutton Playgroup for the year ended 31st August 2021, which are set out on pages 6 to 14.
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:
a) examine the accounts under section 145 of the 2011 Act;
b) 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
c) to state whether particular matters have come to my attention.
Basis of independent examiner’s report
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:
a) to keep accounting records in accordance with section 130 of the 2011 Act; and b) 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.
Mr J L Battle FCCA MAAT 12 Spencer Drive Midsomer Norton Radstock BA3 2DN 20th January 2022
5
Clutton Playgroup
Statement of Financial Activities including Income and expenditure account for the year ended 31 August 2021
| Note Income from: Charitable activities Fundraising activities Donations and legacies Grants received Income from investments Total incoming resources 2 Expenditure on: Fundraising Charitable activities Total resources expended 3 Net (Outgoing)/Incoming resources Reconciliation of funds: Total funds brought forward Total funds carried forward Governance costs not directly related to charitable activities |
2021 2021 2021 2020 Unrestricted Restricted Total Unrestricted £ £ £ £ 101,594 - 101,594 102,075 1,322 - 1,322 1,445 - - - 214 - 2,449 2,449 1,705 2 - 2 85 102,918 2,449 105,367 105,524 62 - 62 163 83,465 2,449 85,914 80,661 1,129 - 1,129 922 84,656 2,449 87,105 81,746 18,262 - 18,262 23,778 69,707 - 69,707 45,929 87,969 - 87,969 69,707 |
|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
6
Clutton Playgroyp Balance sheet as at 31 August 2021 Note 2021 2020 Currentassets Debtors 4,857 367 C(Jsh ond bGrnk deposits Bank theque account Bank deposit account 75.233 16,349 62.685 16,230 Total current assets 96,439 79,282 Currentliobilities Creditors due within one year 18.4701 19.5751 87.969 69.707 Financed by: Unrestrirted FundAc¢ount Reserves brought forward 69,707 45,929 Surplus of income over expenditure for the period 18,262 23,778 Reserves carried forward 87,969 69,707 Approved by the board of trustees on: Signed -1 21 Nicola Burchill Treasurer The note5 on pages 9- 14 form an Integral part of these accounts
Clutton Playgroup Statement of Cash Flows for the year ended 31 August 2021
| Note Cash generated from operations Net Cash used in operating activities 4 Cash inflows from investing activities Interest received on deposit account Net increase in cash Cash at bank and in hand at 1 September Cash at bank and in hand at 31 August |
2021 2020 £ £ 12,665 26,435 2 85 12,667 26,520 78,914 52,395 91,582 78,914 |
|---|---|
8
Clutton Playgroup Notes to the Financial Statements for the year ended 31 August 2021
1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting By Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland(FRS 102).
The principal accounting policies adopted in the preparation of the financial statements are as follows:
Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:
-
When donors specify that donations and grants given to the charity must be used in future accounting periods
-
When donors impose conditions, which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use have been met
-
When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to preconditions regarding entitlements, this income is included in incoming resources of restricted funds when receivable.
Resources Expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.
Fund Accounting
Funds held by the Charity are either:
Restricted – these are funds that can only be used for particular restricted purposes within the objects of the charity. They are incoming resources on which the donor has laid down conditions relating to the expenditure thereon or when the funds are specifically raised for particular restricted purposes
Unrestricted – incoming resources on which there is no restriction or designation
Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.
9
Clutton Playgroup Notes to the Financial Statements for the year ended 31 August 2021
Pensions
During the year the charity adopted under its Auto-Enrolment obligations a defined contribution scheme operated by National Employment Savings Trust (NEST). Employees not eligible for auto enrolment are entitled to contribute to the scheme. The costs are included under Staff costs (Note 6) and reported under direct support costs.
| 2 | 2021 2021 2021 2020 Unrestricted Restricted Total Unrestricted £ £ £ £ Analysis of Incoming resources Charitable Activities Fees received Vouchers 72,134 - 72,134 26,314 Fees for non-funded sessions 29,460 - 29,460 75,761 Total Fees received 101,594 - 101,594 102,075 Gross receipts from other charitable activities Milk refunds - - - - Total - - - - Receipts from fundraising activities Fun with Father Xmas - - - 179 Clothes for a cause 694 - 694 481 Fashion show and other fundraisers 587 - 587 771 Sweatshirt / polo sales 41 - 41 14 Total fundraising activities 1,322 - 1,322 1,445 Total income from charitable activities 102,916 - 102,916 103,520 |
2021 2021 2021 2020 Unrestricted Restricted Total Unrestricted £ £ £ £ 72,134 - 72,134 26,314 29,460 - 29,460 75,761 |
|---|---|---|
| 101,594 - 101,594 102,075 |
||
| - - - - |
||
| - - - 179 694 - 694 481 587 - 587 771 41 - 41 14 |
||
| 1,322 - 1,322 1,445 |
||
| 102,916 - 102,916 103,520 |
10
Clutton Playgroup
Notes to the Financial Statements for the year ended 31 August 2021
| **3 ** | 2021 2021 2021 2020 Unrestricted Restricted Total Total Donations and legacies £ £ £ £ Donations - - - 214 - - - 214 Income from investments Interest received 2 - 2 85 2 - 2 85 Grants received HMRC Coronavirus Job Retention Scheme - 2,449 2,449 1,705 - 2,449 2,449 1,705 Analysis of resources expended Payments relating to raising of funds Fun day expenses 62 - 62 163 62 - 62 163 Payments relating directly to charitable activities Direct support costs Gross wages and salaries 76,194 2,449 78,643 71,629 Resource costs 2,652 - 2,652 2,778 Outside teachers & staff training - - - 924 Marketing/Website 161 - 161 158 79,007 2,449 81,456 75,489 Management and administrative costs in support of charitable activities Rent, rates and lighting/heating 2,204 - 2,204 2,567 Insurance 1,021 - 1,021 924 Building maintenance and improvements 401 - 401 707 3,626 - 3,626 4,198 |
2021 2021 2021 2020 Unrestricted Restricted Total Total £ £ £ £ - - - 214 |
|---|---|---|
| - - - 214 |
||
| 2 - 2 85 |
||
| 2 - 2 85 |
||
| - 2,449 2,449 1,705 |
||
| - 2,449 2,449 1,705 |
||
| 62 - 62 163 |
||
| 62 - 62 163 |
||
| 79,007 2,449 81,456 75,489 |
||
| 2,204 - 2,204 2,567 1,021 - 1,021 924 401 - 401 707 |
||
| 3,626 - 3,626 4,198 |
11
Clutton Playgroup
Notes to the Financial Statements for the year ended 31 August 2021
| 2021 | 2021 | 2021 | 2020 | |
|---|---|---|---|---|
| **Unrestricted ** | Restricted | Total | Unrestricted | |
| £ | £ | £ | £ | |
| General administrative expenses | ||||
| Telephone and fax | 652 | - | 652 | 605 |
| Sundry expenses and donations | - | - | - | - |
| 652 | - | 652 | 605 | |
| Professional fees in support of charitable activities | ||||
| Pre-School Learning Alliance | 115 | - | 115 | 112 |
| 115 | - | 115 | 112 | |
| Courses, college fees and training | 65 | - | 65 | 257 |
| Total payments relating directly to | ||||
| charitable activities | 83,465 | 2,449 | 85,914 | 80,661 |
| Governance costs that are not direct management functions | inherent in | generating | ||
| funds, service delivery and programme or project work | ||||
| Ofsted/CRB Fees | 187 | - | 187 | 85 |
| Accountancy costs including preparing | ||||
| annual accounts | 842 | - | 842 | 737 |
| Independent Examiner's fees | 100 | - | 100 | 100 |
| 1,129 | - | 1,129 | 922 |
12
Clutton Playgroup Notes to the Financial Statements for the year ended 31 August 2021
4 Reconciliation of net movement in funds to net cash flow from operating activities
| Net movement in funds Interest income (investing activities) (Increase)/Decrease in debtors Increase/(Decrease) in creditors Net cash used in operating activities |
2021 2020 £ £ 18,262 23,778 (2) (85) (4,490) 1,495 (1,105) 1,247 |
|---|---|
| 12,665 26,435 |
5 Trustees remuneration and related party transactions
During the year two trustees were paid for services provided in the playgroup and not related to their trustee responsibilities. In total for the year ending 31st August 2021, K Frampton was paid £5,429 and N Pope £9,802.
Independent examiner’s fees for reporting on the accounts £100 (2020: £100), and accountancy services £842 (2020 - £737).
6 Staff Costs
| Gross wages and salaries - Charitable activities Pension contributions Average number of full time equivalent employees in the year: Charitable activities |
2021 2020 £ £ 77,855 71,064 788 565 |
|---|---|
| 78,643 71,629 |
|
| 2021 2020 £ £ 10 11 |
|
| 10 11 |
13
Clutton Playgroup
Notes to the Financial Statements for the year ended 31 August 2021
| 7 Debtors and prepayments Prepayments and accrued income All prepayments related to unrestricted funds in both 2021 and 2020. 8 Creditors: Amounts falling due within one year PAYE and other social security BANES Headcount fees deferred Other creditors All creditors in 2021 and 2020 relate to unrestricted funds 9 Reconciliation of Funds - Unrestricted Funds As at 1st September 2020 Surplus / (Deficit) on Statement on Financial Activities Transfers between Funds As at 31st August 2021 Reconciliation of Funds - Restricted Funds As at 1st September 2020 Surplus / (Deficit) on Statement on Financial Activities Transfers between Funds As at 31st August 2021 |
2021 2020 £ £ |
2021 2020 £ £ |
|---|---|---|
| 4,857 367 |
||
| 2021 2020 £ £ (259) 1,004 8,380 8,340 349 231 |
||
| 8,470 | 9,575 | |
| 2021 £ 69,707 18,262 - |
||
| 87,969 | ||
| - - - |
||
| - |
14