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 reqU1￿MentS 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$lblè for thg pr8p8r8tion
b•il• ol r•port of th¢ èwounts in occordan¢g With the requi￿MentS of Charl￿.88 Act
2011 1"Ih• Ael").
I report In respe￿ oi my exDtninauon ol tng I iusl'$ 8ccounls caffigd out
under seaion 145 of the 2011 Act and in carrying out my •XamIna￿On. 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."
2￿knr..,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* rIac￿4.
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 exam￿natiOn 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