Registered charity number 1025259
Clutton Playgroup
Report and Accounts
31 August 2024
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
Board of Trustees
Bethan Davies Emma Horler Joanne Dunn Verity Jordan Joanna Pratt Xin Chen Barnaby Bonner Catherine Clark-Hall Lucy Millership
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 2024.
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, in our newsletters and on our website and facebook page. 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, various fundraisers and social events 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 2024 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 2019) – (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 £7,235 (2023: £18,097)
The total reserves at the year end, stand at £119,396 (2023: £112,161).
Free unrestricted liquid reserves amounted to £119,396 (2023: £112,161).
The charity holds reserves to cover one year of overheads, in case of changes to future funding.
3
Clutton Play8roup Reglstered charlty number 1025259 REPORT OF THE TRUSTEES STATEMENT OF TRUSTEES RESPONSIBILMES The Charities Act requires the Board of Trustees to prepare financial statements 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 surplus or deficit of the charity. In preparing those financial statements the Board is required to: selert suitable accounting policies ar then apply them consistently; obserye 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 busines5. state whether applicable accounting standards and statements of recommended prartice have been followed, subject to any material departures disclosed and explained in the financial statements. The Trustees are also responsible for maintaining adequate 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 transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are a150 responsible for the contents of the trustees. report, and the responsibility of the independent examiner in relation to the trustees, report is limited to examining the report and ensuring that, on the face of the report. there are no Inconsistenaes With the figures disclosed in the financial statements. This report was approved by the board of trustees on 21 o .b£r ZUL4 Trustee & Secretary
Clutton Playgroup Reglstered charlty number: 1025259 Independent examlnerfs report to the trustees of Clutton Playgroup I report to the trustees on my examlnation of the accounts of Clutton Playgroup (the Charity) for the year ended 31st August 2024. Responslbllltles and basls of report As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the Act'l. I report in respect of my eKamlnation of the Charlty's accounts carried out under sertlon 145 of the 2011 Act and In carrylng out my examlnation I have followed all the appllcable DSrections given by the Charity Commission under section 145151{b) of the Act. Independent examlnerfs statement I have completed my examlnation. I confirm that no materlal matters have come to my attentlon in connection with the examinatlon giving me cause to belleve that in any material respect: (11 accountlng records were not kept In respect of the Trust as requlred by sectlon 130 of the Art; or {21 the accounts do not accord with those records; or {31 the accounts do not comply with the applicable requlrements concerning the form and content of accounts set out in the Charltles (Accounts and Reports) Regulations 2008 other than any requlrement that the accounts give a 'true and falr vlew which is not a matter considered as part of an Independent examlnatlon. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Battle FCCA MAAT 12 Spencer Drlve Midsorner Norton Radstock BA3 20N Date". 22, O CÈober 2oVt
Clutton Playgroup
Statement of Financial Activities for the year ended 31 August 2024
| Note Income from: Charitable activities Fundraising activities Donations and legacies Income from investments Total incoming resources 2 Expenditure on: Fundraising Charitable activities Total resources expended 3 Net Incoming resources Reconciliation of funds: Total funds brought forward Total funds carried forward Governance costs not directly related to charitable activities |
2024 2024 2024 2023 Unrestricted Restricted Total Total £ £ £ £ 104,671 104,671 116,246 7,332 7,332 4,932 - - 1,630 595 595 81 112,598 - 112,598 122,889 615 615 527 103,014 103,014 101,708 1,734 1,734 2,557 105,363 - 105,363 104,792 7,235 - 7,235 18,097 112,161 - 112,161 94,064 119,396 - 119,396 112,161 |
|---|---|
6
Clutton Playgroup Balance sheet as at 31 August 2024 Note 2024 2023 Current assets Debtors 10,847 4,288 Cash ond bank deposits Bank cheque account Bank deposit account 29,430 87,935 97.519 15,787 117,365 113,306 Total current assets 128,212 117,594 Current Ilabilities Creditors due within one year {8,816) (5,433) 119,396 112,161 FInand bv: Unrestrfrted FundAccount Reserves brought forward 112,161 94,064 Surplus of income over expenditure for the period 7,235 18.097 Reserve5 carried fonvard 119,396 112,161 Approved by the board of trustees on: zi * Oftsb ZoL4 Slgned Name The notes on pages 9 - 14 form an Integral part of these accounts
| Clutton Playgroup Statement of Cash Flows for the year ended 31 August 2024 Note Cash generated from operations Net Cash inflow 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 |
2024 2023 £ £ 3,464 17,798 595 81 4,059 17,879 113,306 95,427 117,365 113,306 |
|---|---|
8
Clutton Playgroup
Notes to the Financial Statements for the year ended 31 August 2024
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 2019) – (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 2024
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 | Analysis of Incoming resources Charitable Activities Fees received Vouchers Fees for non-funded sessions Total Fees received Receipts from fundraising activities Clothes for a cause Fundraisers Sweatshirt / polo sales Total fundraising activities |
2024 2024 2024 2023 Unrestricted Restricted Total Unrestricted £ £ £ £ 64,039 - 64,039 78,962 40,632 - 40,632 37,284 |
|---|---|---|
| 104,671 - 104,671 116,246 |
||
| 855 - 855 1,077 6,465 - 6,465 3,783 12 - 12 72 |
||
| 7,332 - 7,332 4,932 |
10
Clutton Playgroup
Notes to the Financial Statements
for the year ended 31 August 2024
| **3 ** | Analysis of Incoming resources (cont'd) 2024 2024 2024 2023 Unrestricted Restricted Total Total Donations and legacies £ £ £ £ Donations - - - 1,630 Total Donations and legacies - - - 1,630 Income from investments Interest received 595 - 595 81 Total income from investments 595 - 595 81 Analysis of resources expended Payments relating to raising of funds Fundraising expenses 317 - 317 224 Trip Expenses 298 - 298 303 Total fundraising costs 615 - 615 527 Payments relating directly to charitable activities Direct support costs Gross wages and salaries 92,579 - 92,579 89,461 Resource costs 4,039 - 4,039 4,281 Marketing/Website 195 - 195 601 96,813 - 96,813 94,343 Management and administrative costs in support of charitable activities Premises Costs Rent, rates and lighting/heating 3,381 - 3,381 2,639 Insurance 1,386 - 1,386 1,282 Building maintenance and improvements 680 - 680 2,302 5,447 - 5,447 6,223 |
2024 2024 2024 2023 Unrestricted Restricted Total Total £ £ £ £ - - - 1,630 |
|---|---|---|
| - - - 1,630 |
||
| 595 - 595 81 |
||
| 595 - 595 81 |
||
| 317 - 317 224 298 - 298 303 |
||
| 615 - 615 527 |
||
| 96,813 - 96,813 94,343 |
||
| 3,381 - 3,381 2,639 1,386 - 1,386 1,282 680 - 680 2,302 |
||
| 5,447 - 5,447 6,223 |
11
Clutton Playgroup
Notes to the Financial Statements
for the year ended 31 August 2024
| Analysis of resources expended (cont'd) | 2024 | 2024 | 2024 | 2023 |
|---|---|---|---|---|
| **Unrestricted ** | Restricted | Total | Unrestricted | |
| £ | £ | £ | £ | |
| General administrative expenses | ||||
| Telephone and broadband | 224 | - | 224 | 324 |
| Sundry expenses and donations | 279 | - | 279 | 44 |
| 503 | - | 503 | 368 | |
| Professional fees in support of charitable activities | ||||
| Pre-School Learning Alliance | 122 | - | 122 | 118 |
| 122 | - | 122 | 118 | |
| Other support costs | ||||
| Courses, college fees and training | 129 | - | 129 | 656 |
| Total payments relating directly to | ||||
| charitable activities | 103,014 | - | 103,014 | 101,708 |
| Governance costs that are not direct management functions | inherent in | generating | ||
| funds, service delivery and programme or project work | ||||
| Ofsted/CRB Fees | 674 | - | 674 | 1,089 |
| Accountancy costs including preparing annual accounts |
960 | - | 960 | 1,368 |
| Independent Examiner's fees | 100 | - | 100 | 100 |
| Total Governance costs | 1,734 | - | 1,734 | 2,557 |
12
Clutton Playgroup Notes to the Financial Statements for the year ended 31 August 2024
4 Reconciliation of net movement in funds to net cash flow from operating activities
| Net movement in funds Interest income (Increase)/Decrease in debtors Increase/(Decrease) in creditors Net cash used in operating activities 5 Trustees remuneration and related party transactions 6 Staff Costs Gross wages and salaries - Charitable activities Pension contributions Average number of full time equivalent employees in the year: Charitable activities There were no related party transactions during the year. |
2024 2023 £ £ 7,235 18,097 (595) (81) (6,559) 1,257 3,383 (1,475) |
|---|---|
| 3,464 17,798 |
|
| 2024 2023 £ £ 91,315 88,428 1,264 1,032 |
|
| 92,579 89,460 |
|
| 2024 2023 £ £ 9 10 |
|
| 9 10 |
13
Clutton Playgroup
Notes to the Financial Statements for the year ended 31 August 2024
7 Debtors and prepayments
| Staff wages Prepayments and accrued income All prepayments related to unrestricted funds. 8 Creditors: Amounts falling due within one year PAYE and other social security BANES Headcount fees deferred NEST Pension Accruals All creditors relate to unrestricted funds |
2024 2023 £ £ 27 577 10,820 3,711 |
|---|---|
| 10,847 4,288 |
|
| 2024 2023 £ £ (98) 951 7,963 3,618 507 432 444 432 |
|
| 8,816 5,433 |
|
9 Reconciliation of Funds - Unrestricted Funds
| As at 1st September 2023 Surplus on Statement on Financial Activities Transfers between Funds As at 31st August 2024 |
2024 £ 112,161 7,235 - |
|---|---|
| 119,396 |
14