Registered number 1028609 Lordsmead Pre-school Playgroup Report and Unaudited AccA)unts 31 August 2024 Lordsmead Pre-school Playgroup Registered number. 1028609 TfUStees' Report The lJu*ees present ththr report wlh the finarKAal *at•m•nts of the tharity for tr*• y•• ended 31 August 2a24. The trustees ha¥e adopted the WO¥151L￿$ ol Ac£4unkng ￿ reportino by Ch¥the&' statsm•nt of Recommended Practice appli¢able to charities preparing th•ir PLcounts in a(urd8n th the Financial Reporn'ng St¥E¢Jord ￿P11C￿e in the UK and Republic of Ireland (FRS 1021 (effective l January 10151. ACHIE￿MENT AND PERFORMANCE Chadtable actlvlttes The pnn¢ipl¢ *O"vty of the chwity rs to provide appropriats pl￿, •ducalion care fxilibes for pre. school age Chiltren. In selts'ng Ixjr oblactivos and planning our ac11vili￿ tre Truslo85 g¥en careful consideration to Ihe Chanty Commtssion's general guida￿e on publ*c benef Trustees The following p8rnon8 ser¥ed a 1ru51eE5 thJn'ng b)e yew. T Gnffiths S Goutton E Famer For the year ended 31 Auwjst 2024. th• w•-tschool is r•porfing a rjufplus of £23,791 12023.. su￿U8 £13,199). Reserves pollcy ft is the am of the tr￿teeS to mantain funds *hich are free resepies of tho Charlty, at a level whic provides sufficient to cover rethnd￿cy payments fvbjre improvements to fxilities. STRUCTURE. GOVERNANCE AND MANAGEMENT Govemlng document Lordsmead Pitrschtsol Plty9ry>up wa¥ r¢w¥ter¢d * a on 23 N0￿mber 1993 IT¢gi8tered under charity number 1028609). The chty is governed by CA)nstst&rtil￿, vthich was adopted on 31 March 1993 updated on 30 October 2009. The was est*lished to enhanGe Ihe ¢Jevelopment and ?(￿Cat.0n of children under the stabjtory s¢*od age by encoura•ng p8rents to understand and prowde for Ihe needs of Ih*r L*ilthen through c¢)mmunty woups and by offering appropnats pl￿, educalion c¥e th'lities. Th8 charity's work focJJses upon young people. The trustees seek to ensure that thè nèeds of th1$ group are appropnatdy refteded through tre thversty of the trustee boty. The more traditional business skJ"Ils are well ropresented on the Bowd of Trustees. In the event of particular sknlls being lost ckt• to r•lir•m•rrt6. in¢thvi(hJ48 we wroachod to offer Iharrsohes lor •loclion to the 8o•d of Trustees. This roport was •wro¥ed by the board dats and on its bohaN - S Goulton Truste¢ Indep￿dent Examinerfs reFK)rt to the trustees of LordsM￿l Pr￿001 Playgri)up I report to the chanty trustees on my exarninat'on of the ￿unt$ of Lord$mead Pre-school Aayoroup (th• Trust) for Ihe year ended 31 August 2024. Responslbllld•s bas1* of report As the Gharity trustees of Ihe trust you are reSpO￿bIe for the prtpaNi¢)n of th• ac¢ounts in •xordance th the requirement5 of the Charitie$ A¢t 2011 (trte Act). rèport in respect of my examinab.on of the TTusfs accounts carried out under section 145 of th• Act and in carrying oth my examinth.cn I have followed all applicable Direct"ons given by the Chadty Commission under section 14515Xbl of Ihe Act Independenl exan￿n¢￿$ $tat•ment I have Gompl¥t¢d my ¢iarninotion. I confirm that no materi81 matteTS have Gome to my att?￿on In ¢onnKtion with thg examinab.on gwng me cause to beh.eve that l any material respect 1 ￿0￿non9 recor(k were not kept in respect of the Trust as re¢wired by s¢¢1ion 130 of the Act., or 2 the a¢¢ounts do not ac￿r￿ with those recorts. or 3 the accounts do not compty with the applicable requirements concerning the fom and carrtent of accounts set out in the charrb.es (A￿OUnts and Repot151 regulations 2008 othèr than ￿Y requirement Ihat the &rcourrt5 gNe a true and frdir view whith is not a matter consdered as part of indepen(knt exaThinab'on. I have no ¢on¢ems and have ¢ome no matters in connects'on with the examination to which attention should be drthTr iftthis report in order io enabits a proper understanffj ofthe x¢ounts to reachod. Karen Sayers Limrted Chartered A￿0untsnty 29 Sifv•r Strelt Coleme Wilts SN14 8DY date 22.1.2025 Registered number. Balance Sheet as at 31 August 2024 1028609 2024 2023 Flx¢d assets T&)gbl• a660ts 7,933 6,335 Cash at bank ond in hwd 83,888 Credltors: amounts falllng di wlthln one year (1.809) Net cumt a5￿ts 65.154 2,961 Net a$￿ts 93 087 Funds Unreslncted fijnds 93.087 89,298 TOTAL FUNDS 69 298 S G¢)uRon Trustee Approvèd by the bowd on dats Lo￿SMaad Pr￿sChool Playgroup Income and expenditure for the year ended 31 August 2024 Income 258.997 219.974 Adrninistrativ• oxp•ns•s Other operat.ng incor 1235.508} (55) 1206,918) 141 Nel In￿me11*XP￿d1￿M} 23,434 13,199 Intsr¢8t r￿Nable Intsre5t payobl• 387 130) 23,791 13,199 Totsl funds brouoit forward 69,296 56,097 TOTAL FUNDS CARRIEO FORWARD Lonlsm•*J Prfrschool Playgroup Notes to the Accounts for the y•ar ended 31 August 2024 Tho financial statornents of thè charity, is a public benefit entiiy under FRS 102. have been prepared in &cord8nce with th¢ Charities SORP IFRS 1021 'Accounb'ng and repo￿ng by Chthjes.'Statsment of Recommended Practice aplicable to chariti.es prep¥inq Iheir acxounts in corda￿8 wth the Financiat Repo￿ftg Stsndard 4)pluble in the UK and Republic of Ireland IFRS 102) (effective 1 January 20151., Financial Reporting S￿d￿d 102 The Financid Reporting Standard applicablein the UK and R•public of Iroland Ihe Ch#riti"es Act 2011. The finanaal si¥t¥rnent5 h*v pr¥porryOuTtd¥rthe hisrotha cogtm¥nlturn. Incom• l income is rècognised in the Statement of Fin¥￿•1 ktivites once the chanty has Mtitlement to the fund4 it is probab5• that the inGom• will be re¢*v¢d be m¢asur¢d rdiably. "abilib"es are recognised as expendthre as SI￿ 85 Ihwe ffj 4 l¢gd or ¢mstruthe obligab.on commitb'ng Ihe charity to Ihat expendiDJre. It is prob&le Ihat the transfer of economic benefits win be required in setuement and the amount of the obligab'on be measured reliabty. Expenditsjre is Kcounted for on an a({￿￿5 ba&5 ha5 been dassfied under headings 1hat agwegate all cost related to Ih8t category. V4here costs cannot be th'r•cty attribLrted ts Part￿Ular hea(*'ngs thoy have been allocated to &t'vts'es on a barais congstent wth the use of the resources. Tanglbh flx•d oss•ts Depreciat"on vs provtded at the fOll(￿lll9 •nu•l ratss In ord•r to wrtt• off eKh •K•t ov•r its eslmatsd useful lrfe. Fithres and ffttings 10% re