COMPANY REGISTRATION NUMBER: 1028145 CHARITY REGISTRATION NUMBER.. 1028145 Roche Pre-school Playgroup Unaudited Financial Statements 31 August 2024 BWM PARTNERS Chartered accountants St Denys House 22 East Hill St Austell England PL25 4TR
Roche Pre-school Playgroup Financial Statements Year ended 31 August 2024 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements The following pages do not form part of the financial ststements Detailed statement of financial activities 12
Roche Pre-school Playgroup Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 August 2024 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the Charity for the year ended 31 August 2024. Reference and administrative detalls Registered charlty name Roche Pre-school Playgroup Charlty r•gistratlon numbor 1028145 Company roglstratlon numbar 1028145 Prlnclpal offlce and reglsterod Roch8 Pre-school Playgroup offlce Vlctory Hall 15 Victoria Road Roche St Austell PL26 8JF Ind•p•nd•nt •xamlner BWM Partners LLP Sl Denys House 22 East Hill Sl Austell England PL25 4TR Structur•, gov•rnanc• and management Roche Pre-school Playgroup - charity No. 1028145 wa5 registered on 11 November 1993 through standard registration. They are regulated by OFSTED (Office For Standards I n Educationl- ObJe¢tlves and actlvltles The objective of the Playgroup is to enhance the development and education of children below statutory school age by providing pre-school facilities accessible to all facilities within the local community.
Roche Pre•school Playgroup Trustees, Annual Report (Incorporatlng the Dlrector's Report) (continued) Year ended 31 August 2024 Achievements and perforrnance Roche Pre-school Playgroup has been part of the village of Roche for over 30 years. 11 has gone through many changes over the years, but the fundamental purpos8 of the Pre-schod has now changed ano that is to support the community and provide a safe and nurturing environment for the children in their care. Part of the aim for Ihe charity is lo support the community of Roche and embrace local business's. Financbal roview Roche Pre-school Playgroup do not own andlor lease land or propety. They rent the building used for the charitable activities on a monthly basis as seen in the accounts. Incomo and expenditure are relatively stable with a small increase on average throughout the years. Small company provisions This report has been Prepared in accordance with the provisions applicable to companies entitjed to the small companies exemption. The trustees, annual report was approved on trustees by.. 262.15 and signed on behalf of the board of Ms l Tomlinson Chair
Roche Pre•school Playgroup Independent Examinorfs Report to the Trustees of Roche Pre•school Playgroup Year ended 31 August 2024 I report to the trustees on my examination of the financial statements of Roche Pre-school Playgroup {'Ihe Charity'l for the year ended 31 August 2024. Respective responsibilities of trustees and examiner As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial siatements in accordance with the reqU1MentS of the Companies Act 20061'the 2006 Act,). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'>. In Carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)Ib) of the 2011 Act. Independent examinerfs statement I hav8 completed my examination. I confirm that no matters have come to my attentlon in connection with th8 8xamination gfving me cause to believe: accounting records were not kept in respecl of Ihe Charity 88 required by section 386 of the 2006 Act; or the financial statements do not accord with those record8', or th8 financial statements do not comply with th8 accounting raquirements of section 396 of th8 2006 Act other than any requlrement that th8 accounts give a 'true and falrf vlew whlch is not a matter consldered as part of an Ind8P8nd8nt examlnatlon., or the financial ststements have not been prepared in accordance wilh the methods and principles of the Slatem8nt of Recommended Practs'ce for accounting and reporling by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in th8 UK and Republic of Ireland IFRS 102). I have no concerns and have come across no other matters in connection with the examination to which altention should be drawn in this report in order to enable a proper understanding of the accounls to be reached. BWM Partners LLP Independent Examiner St Denys House 22 Easl Hill St Austell England PL25 4TR
Roche Pre•school Playgroup Statement of Financial Activities (Includlng Income and expenditure account) Year 8nded 31 August 2024 2024 Unrestrlcted funds Total funds Total funcls 2023 Nots Income and endowments Donations and legacies Investment income 147,680 70 147,680 70 64,258 35 Total Income 147.750 147,750 64.293 Expendlture Expenditure on charitable activitles Total expendlture 118,090 118,090 60,902 118,090 118,090 60,902 Net Income and n•t movom•nt in funds 29,660 29,660 3,391 Reconclllatlon of funds Total funds brought forward Total funds carrled forward 8,387 8,387 4,996 38,047 38,047 8,387 Tha statement of flnanclal actlvlties includes all galns and losses recognlsed In th8 year. A]1 incom8 and expenditure derive from continuing activities. The notes on pages 6 to 10 form part of those flnanclal stalomonts.
Roche Pre*school Playgroup Statement of Financial Position 31 August 2024 2024 2023 Note Current assets Debtors Cash at bank and In hand 10 19 38,629 9,108 38,648 9,108 Creditors: amounts falling due wlthln one year Not Current assets 11 601 721 38,047 8.387 Total assots less current liabilities 38,047 8,387 Net assets 38,047 8,387 Funds of th• charity Unrestricted funds 38,047 8,387 Total charlty fund8 13 38,047 8,387 For the year ending 31 August 2024 th8 Charity was entitled lo exemption from audit under section 477 of the Companies Act 2006 relatSng to small companles. Chairs. responsibilities: The members have not r8quir8d the cornpany lo obtaln an audlt of Its financial statements for the year in questlon in accordance with section 476., The directors acknowledge their r8sponsibilities for complying with the requirements of the Act with respect lo accounling records and the Preparation of financial stalements. These financial statem&nts have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime. These financial statements were approved by the board of trustees and authorised for issue on .2S.p..l..Lf and are signed on behalf of the board by.. Ms l Tomlinson Chair Tho notes on pages 6 ta 10 form part of these flnanclal statements.
Roche Pre•school Playgroup Notes to the Financial Statements Year ended 31 August 2024 Géneral infomialion The Charity is a public benefit entity and a private company limited by guarantee, r8gislerecl in England and Wales and a registered charity in England and Wales. The address of the regislered office is Roche Pr&School Playgroup, Victory Hall, 15 Victoria Road, Roche. St Austell, PL26 8JF. Statamant of complianco These financial 5taternents have been prepared in complianGe with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporling Standard applicable in the UK and Rgpublic of Ireland (FRS 1021 (Charities SORP (FRS 10211 and the Companies Act 2006. Accounting pollclos Basls of preparatlon The financial statements have been Pfepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment propertias measured at fair value through income or expenditure. The financial statements are prepared in sterling. which is the functional currency of the entity. Golng concern There are no matérial uncertainties about the charity's ability to continue. Judgements and key sources of estlmatlon uncertalnty Estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to acGounting eslimales are recognised in the period in which the estimate is revised. If the revision affects only that period, or in the period of the revision and future periods if the revision affects the current and future periods. Fund accountlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's pufF)oses. Designated funds are unrestricted funds earmarked by the trustees for partlGular future projecl or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of tMo sub-classes.. restricted income funds or endowment funds.
Roche Pre•school Playgroup Notes to the Financial Statements fcontlnu•d) Year ended 31 August 2024 Accounting policies fcontlnued) Incoming resources All incoming resources are included in the statement of financial activities when entillement has passed to the charity., it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of incom8'. income from donations or grants is recognised wh8n ther8 IS 8vidence of entitlement to the gift. receipt is probable and its amount can b8 measured reliably. legacy income is recognised when receipt Is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case Ihe value is derived from the cost to the donor or the estlmated resale value. Donated facilities and services are recognised in the accounts when received rf Ihe value can be reliably measured. No amounts are included for the contribution Df general volunleers. income from contracts for the supply of services is recognised wilh Ihe delivery of the contracted seNice. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and raturned if unspent, in which case it may be regarded as restricted. Resourcos expendod Expandlture18 recognls8d on an accruals basis as a IlabS1ity is Incurr8d. Exp8ndltur8 Indudas any VAT whlch cannot be fully recovered, and Is classlfled under headlngs of the statem8nt of flnanclal aclivltles to whlch it relates: expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. expendilure on charitsble activities indudes 311 costs incurred by 8 charity in undertaking aGtivities thal further its charitable aim5 for the benefit of its beneficiaries, including Ihose support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on Gharitable activities. AII costs are allocated to expenditure cat8gorles reflecting ihe use of the resourc8. Dir8Ct costs attributable to a sing18 activity are allocated directly lo that activty. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Operatlng leases Lease payments are recognised as an expense over the lease term on a straight-line basis. The 89gregate benefit of lease incentiV8s is recognised as a reduction to expense over the lease term, on a slraight-line basis.
Roche Pre-school Playgroup Notes to the Financial Statements (continued) Year ended 31 August 2024 Accounting policies (eontlnu•d) Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability 15 measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Donatlons and legacles Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Donatlons Class Rec81Pts Fund Raising and Sponsorship Eatly Years Funding Other Income 26,260 2,196 118,249 975 26,260 2,196 118,249 975 7,731 2,837 52,302 1,388 7,731 2,837 52,302 1,388 147,680 147,680 64,258 64,258 Investment Income Unreslrlcted Total Funds Unrestrlcted Total Funds Funds 2024 Funds 2023 DeF)OSit interest 70 70 35 35 Expendlture on charltable a¢tlvltles by fund type Unrestrlcted Totsl Funds Unrestrlcted Totsl Funds Funds 2024 Funds 2023 Activity type 1 118,090 118,090 60,902 60,902 Independent examination fees 2024 2023 Fees payable lo the independent ex*r.iiner for.. Independent examination of the final cial statements 600 720
Roche Pre-school Playgroup Notes to the Flnanclal Statements f¢ontinued) Year ended 31 August 2024 Staff costs The tolal slaff costs and employee benefits for Ihe reporting period are analysed as follows.. 2024 2023 Wages and salaries Employer contributions to pension plans Other employee benefits 86,204 751 741 40,412 721 1.002 87,696 42,135 The average head count of employees during the year was 10 (2023.. 7). The average number of full-time equivalent employees during the year is analysed as follows.. 2024 No. 2023 No. Number of staff 10 No employee receNed employee benefits of more than £60,000 during the year (2023: Nil). Trustee remuneratlon and expens88 During the period ended 31 August 2024 the trustees received no remuneration or other benefits for services as trust&es. Trustees will sometimes use their own card for expenses and will be paid back the exact amount that they spent. 10. Debtors 2024 2023 Other debtors 19 11. Credltors: amounts falllng due wlthln one year 2024 2023 Accruals and deferred incomg 601 721 12. Penslons and other post retlrement beneflts Defined contribution plan8 The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £751 12023.. £7211.
Roche Pre-school Playgroup Notes to the Financial Statements (¢ontinu•d) Year ended 31 August 2024 13. Analysls of charitable funds Unrestricted funds At 1 September 2023 At 31 August 20 24 Income Expenditure General funds 8,387 147.750 (118.090) 38,047 At 1 September 2022 At 31 August 20 23 Income Expenditure General funds 4,996 64,293 (60,9021 8,387 14. Analysls of net assets between funds Unrestrlct8d Total Funds Funds 2024 Current assets Creditors less than 1 year Net assets 38,648 (601) 38,047 38.648 1601) 38,047 Unrestricted Total Funds Funds 2023 Currenl assets Creditors18SS than 1 year Net assets 9,108 {7211 8,387 9,108 1721) 8,387 10
Roche Pre•school Playgroup Notes to the Financial Statements f¢ontinu•d) Year ended 31 August 2024 Accounting policios (eontlnu•d} Defined contributlon plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be 5etded wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Donatlon8 and legacles Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Donatlons Class Receipts Fund Raising and Sponsorship Earfy Years Funding Other Income 26,260 2,196 118,249 975 26,260 2,196 118,249 975 7,731 2,837 52,302 1,388 7,731 2,837 52,302 1,388 147,680 147,680 64,258 64,258 Investment Income Unrestrlcted Total Funds Unr8strlct8d Total Funds Funds 2024 Funds 2023 D8POSit inlerest 70 70 35 35 Expendlture on charitable actlvltles by fund type Unrestrlcted Totsl Funds Unrestrlcted Totsl Funds Funds 2024 Funds 2023 Aclivity type 1 118,090 118,090 60,902 60,902 Independent examination fees 2024 2023 Fees payable to the independ8nt ex.?fLiiner for.. Independent examination of the finai.cial statements 600 720
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts 5ertiort A Independent Ex8minÈr'5 Report R•port to tho tru5ts081 m•mber¥ ol On •¢¢ounts for Ih? y••r . •nd•d ICZ Ch•rlty no 111 onyl 102EILtr% S•t out On P•9•9 .. I r•port 10 trusteès en my $xamin8tlon Ol thè o¢counts ¢1 th• •ts)vg charity lllh• TTU61'1 for th& year •nded 31 o t¢ R••pon•lbllltl•• and As th8 th8rity trusit•s of the TfU$t. you arè rgspon$lblè for thg pr8p8r8tion b•il• ol r•port of th¢ èwounts in occordan¢g With the requiMentS of Charl.88 Act 2011 1"Ih• Ael"). I report In respe oi my exDtninauon ol tng I iusl'$ 8ccounls caffigd out under seaion 145 of the 2011 Act and in carrying out my •XamInaOn. I have followed Ihg applicable Dirg¢tions giv•n by Ihg Charlty Commission und•r s•eiion 14515llbl ol th• Act. have compleled my gx8rn1naUon. I conflnn that no m•tsrf81 rnatt•rn hav• come lo my 8ttenlion loth•r than Ih81 dlsdo&8d b8K)w'l In conne¢lion wllh Ihe examlnalion which giveg me cause lo believe thal in. any material respect." 2knr..,p.- vi¢..¢ k¢pi In 3¢¢A Aance'.vith se¢tion 130 trf tho Ath or the account• do noi accord with th• occijunung records Ind•p•nd•nt •xamln•r'• stat•m•nt I hav• no ¢on¢8m8 8nd hav• com• )¢roB$ no other rn?tt•r• In conn•ction th Ihe ?xamin$tlon lo which Bllention should be drawn In order to •nable proper underslandlng ol lh• 8¢c¢uni$ lo b rIac4. Pl96s• ¥vords In th• bAckvt$ il Ihey do noi •pply. SIgn. 04t•.' N•m•'. R•l•vant prof•8•lon•l qu•lllle•tlonl•l or body 111 •nyl'. ACA 4ddr•••' I ILL e tr .4..L""Tei f_ rtt4wAtsL Pkls IER october 2D18
Section B Disclosuie Only complete if th& examinw need5 to hi9hli9ht matters of concern15eo CC32, Independent examnatiOn of charity accounts.. directions and gLJidance for 8xamingrsl. Glv¢ here tsrl¢f dgtalls of any Itams th thé examlner wl8he• to di$¢lo$. IER O¢tob•r 2018