**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