**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 irreg*Jlarities.
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