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2023-08-31-accounts

Trustees’ Annual Report for the period

From 01/09/2022 To 31/08/2023

Charity name: Monkton Under Fives Playgroup

Charity registration number: 1026638

Objectives and Activities

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SORP reference
Summary of the purposes of Para 1.17 To provide outstanding childcare for
the charity as set out in its children aged 2 to 4 years in accordance
governing document with the EYFS Guidelines. To establish
strong links with parents and the
community to maximise children's
learning experience.
Summary of the main Para 1.17 and Monkton Under 5's provides quality
1.19
activities in relation to those education to children aged 2 to 4
purposes for the public years who live in the village of Monkton
benefit, in particular, the and surrounding areas. It strives to
activities, projects or ensure children have a positive and
services identified in the fulfilling start to their educational lives
accounts. by creating a safe and secure
environment where children develop
their independence and confidence
through a range of learning and play
based experiences. By following the
guidelines of the EYFS; Monkton Under
5's ensures that pupils are prepared for
the transition into primary School.
The setting has very strong links with
the community and many topics
that the children cover throughout the
year have the community at its
heart. During the topic on People Who
Help Us, the children at playgroup
had visits from the local fire engine,
dental nurse, doctor, primary head
teacher and lollipop lady. They have
also welcomed a dog specially
trained to be around children into the
setting to help develop the
children's emotional intelligence.
Statement confirming Para 1.18 Trustees have had regard to Charity
whether the trustees have Commission guidance on public benefit.
had regard to the guidance
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issued by the Charity Commission on public benefit

Achievements and Performance

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SORP reference
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SORP reference SORP reference SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 Monkton Under 5's understands that
children develop quickly in the early
years and that good parenting and high-
quality early learning together provide
the foundation children need to make
the
most of their abilities and talents as they
grow up.
Throughout the year, Monkton Under
Fives has sought to ensure the four
guiding principles as set out in the
EYFS shape practice in their setting.
These are:
~ Every child is a unique child, who is
constantly learning and can be resilient,
capable, confident and self-assured.
~ Children learn to be strong and
independent through positive
relationships.
~ Children learn and develop well in
enabling environments.
~ Children develop and learn in different
ways and at different rates.
On average 25 children benefitted from
the education provided by the setting
each month. It has provided structured
and specific learning activities in the
seven areas of learning and
development identified by the EYFS.
These are
~ Communication and language
~ Physical development
~ Personal, social and emotional
development
~ Literacy
~ Mathematics
~ Understanding the world
~ Expressive Arts and Design
In March 2023, following an inspection
by Ofsted, Monkton Under
5's was inspected by OFSTED and
awarded a good in all areas. This was

an excellent result given the setting had undergone a period of change.

Financial Review

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Review of the charity’s Para 1.21 The charity achieved a deficit of £23,223
financial position at the end for the year, decreasing reserves to a
of the period satisfactory £8,933.
Statement explaining the Para 1.22 Reserves are held to secure the daily
policy for holding reserves running costs of the nursery when
stating why they are held needed, especially if we have a low
intake of children. The Trustees
recognise that there is to be sufficient
reserves; the current amount needs to
be increased in due course to cover
three months running costs as a
minimum.
Amount of reserves held Para 1.22 £8,933
Reasons for holding zero Para 1.22 N/A
reserves
Details of fund materially in Para 1.24 This is due to the mismanagement of
deficit finances during this financial year by the
manager at the time.
Explanation of any Para 1.23 Due to a judgement of unfair dismissal
uncertainties about the regarding an Ex-member of staff. An
charity continuing as a going award was made against the Trustees.
concern
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Structure, Governance and Management

Description of charity’s
trusts:
None
Type of governing document Para 1.25 Charity Commission Scheme
(trust deed, royal charter)
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 Unincorporated charity
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 Existing trustees appoint new trustees

Reference and Administrative details

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Charity name Monkton Under Fives Playgroup
Other name the charity uses None
Registered charity number 1026638
Charity’s principal address 122 Monkton Street
Monkton
Kent
CT12 4JQ
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Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Francesca Pierson
2 Diane Baldery
Christine Addison-
3
Smith
4 Laura-Jane Were
5 Janet Price
6 Tracie Webb
7 Donna Parsons
8 Christina Sellwood
9 Samantha Grounds
10 Hannah Musgrove
11 Esther Ahmed
12 Sophia Taylor
13
14
15
16
17
18
19
20
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Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Trustee Chair, etc) Date

Monktons Under Fives Playgroup

Independent Examiner's Report to the trustees of Monkton Under Fives Playgroup (‘the Charity’) For the year ended 31 August 2023

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2023.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters, other than those fully detailed below, have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records

I confirm that there are no other matters in connection with the examination to which attention should be drawn (outside of the below) in order to enable a proper understanding of the accounts to be reached.

Independent examiner’s qualified statement

During the course of my independent examination, I have been made aware of matters suggesting dishonesty and fraud, involving a significant loss of, or of material risk to, charitable funds and assets.

The trustees have identified that over a number of years, there has been evidence of misappropriation of material charity funds. The Trustees are currently engaged in a criminal case around this matter and as such no further detail can be disclosed at time of signing the report.

The matter relates to a failure to maintain adequate accounting records, and as a consequence of this I am issuing a qualified report.

I understand that the Trustees have recognised that there has been a major lapse in the operation of the Charity’s systems and controls, and that, in conjunction with guidance issued by Charity Commission, they are taking appropriate steps going forward to put in place more effective systems and controls, with the aim of significantly reducing the scope for such transactions to re-occur.

As a consequence of the matters above, the charity’s financial position is unclear

Monktons Under Fives Playgroup

Independent Examiner's Report to the trustees of Monkton Under Fives Playgroup (‘the Charity’) For the year ended 31 August 2023

This report is made solely to the Charity’s Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiners report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body, for my work or for this report.

S M Rouse FCCA DChA Kreston Reeves LLP 37 St Margarets Street Canterbury Kent CT1 2TU

Date:

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Charity Name No (if any)
Monkton Under Fives Playgroup 1026638
Receipts and payments accounts CC16a
For the period Period start date Period end date
To
from 01/09/2022 31/08/2023
Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Fees KCC 36,231 - - 36,231 31,843
Non Funded Fees 12,776 - - 12,776 19,692
National Savings and interest income 4,629 - - 4,629 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Sub total (Gross income for
AR) [ 53,635 ] - - 53,635 51,535
A2 Asset and investment sales,
(see table).
- - - -
- - - - -
Sub total - - - - -
Total receipts 53,635 - - 53,635 51,535
A3 Payments
Wages 59,770 - - 59,770 47,141
Rent and gas 3,196 - - 3,196 2,592
Insurance - - - 24
Telephone 529 - - 529 665
Supplies 6,134 - - 6,134 3,659
Sundry items 50 - - 50 785
Repairs 970 - - 970 489
Accountancy and payroll 3,938 - - 3,938 1,200
Training - - - 1,950
Reimbursed expenses 2,272 - - 2,272 -
Sub total [ 76,858 ] - - 76,858 58,505
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
Sub total [ - ] - - - -
Total payments 76,858 - - 76,858 58,505
Net of receipts/(payments) - 23,223 - - - 23,223 - 6,970
A5 Transfers between funds - - - - -
A6 Cash funds last year end 32,156 - - 32,156 39,126
Cash funds this year end 8,933 - - 8,933 32,156
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CCXX R1 accounts (SS)

05/07/2024

1

Section B Statement of assets and liabilities at the end of the period

Categories
Signed by one or two trustees on
behalf of all the trustees
B5 Liabilities
B3 Investment assets
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B1 Cash funds
Details
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Cash at bank
Cash in hand
Details
Details
Details
Signature
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
8,933
-
-
-
-
-
8,933
-
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-
Print Name
Francesca Pierson
Hannah Musgrove
Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of
approval

CCXX R2 accounts (SS)

05/07/2024

2