REGISTERED CHARITY NUMBER: 102885.%
TRUSTEES, REPORT AND
UNAUDI-I'I,:D b"ItYANCIAL STATCMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
FOR
PIPPIN PLA YGROUP

PIPPIN PLAYGROUP
CONTFNTS OF THE FINANCIAL STATEMF.NTS
FOR THE YEAR F.NDED 31 AUGUST 2024
Page
Trustees, Report
Independent Examiner's Report
Stateinent of Financial Activities
Balance Sheet
Cash Trlow Statement
Notes to the CAsh Flow Statement
Notes to the Fiiiancial StAtenients
10 to 17
DetAiled Statement of Financial Activities
18 to 19

PIPPIN PLAYGROUP
TRUSTF.ES' REPORT
roR THE YEAR ENDED 31 AUGUST 2024
The trustees present their report with the financial siatements of the charity for the yeai. ended 31 Au(yusl ?024. The trustees
have adopted the pi'ovisions of AccountinTh aiid Reporting by Chai'ities-. Stateinent of Recoiiimeiided Pr%etice applicable to
eharitics preparing their accoui)ts in accoi'dance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland {fRS I O?) {effcctive l Januaiy 2019).
OBJF.CTIVES AND ACTIVITIES
Objeetivts and aims
Pippiii Playgroup's aiiMs are to pi'ovide a safe, secui'e, nui'tiiriiig ciiviroiiincnt foi. children aged 2 - 4 yèars old. We off¢r
wrapai'ouiid Ciil'c whicl) ii)cludes a bi'eakfasl club, luiicli cliib, aftcr-scliool cliib and holiday cllib. Tl)e wraparound scssions
al'e for childreii aged 2 - 9 years old.
Thc prc-school is run by a coiiiniitlee and is a Cominuiiity based gi'oup, with the aini to incliide pai'eiils iii all aspects of
ruiiniiigF 111L gyroup.
We aini to provide affordable el)ildcai'e by keepiiig tl)e session feeq as low as possible whilst coveriiig I'Linning costs.
Tli¢ staff teaiii al'e coiiiiiiilted to ensuring that all thc childi'¢ii atteiidiiig Pippin Playgroup arc given tlic opyoi'¢unity co learn
and dcvclop, accessiiig a varied Lui'i'iculiiiii of activities froiii tlie Eai'ly Ycars foui)datioii Slagc guidaiice aiid encoui'aging
tlieni to learn and to reach their full potential.
Wc liave staff qualified to support chi Idrcn with spccial cducational iieeds and speech and language difficiilties.
We siipport the cliildren in learning about healthy eating ai)d physical exercise by planniiig activities to proii)ote theiii
wiiliin oiii. CLlI'riculiim.
Public benefit
Tlic Irustccs l)ave coiiiplied willi tlie duty iii sectioi) 4 of tlie Cliai'ities Act 2006 to liav¢ due regai'd to public beiiefit
guidance published by tlie Chai'ity Coiiiiiiission.
We have rcfei'rcd to thc guidaiice coiilained iii tlie Charity Coi)11)iission's geiiei'al guidance oil public bei)efit wlien reviewiiig
our aiiiis aiid objectives aiid iii planiiiiig oui. futui'c activitics, aiid ii) parti¢ulai', tl)e spccific guidaiice on cliai'ities for tlie
advaiiGeiiient of educatioi),
'ri)c niaiii bciicficiai'ics of Pippiii Playgrovp are the children attending the pi'c-school from the local area who rcccive a high
staiidard Icvcl of cal'e fi'oni a cl)ai'iLy willi a low tiii'iiovcr ot. slaty aiid a veiy liigl) level kiiowlcdgc of the Early Yeai's
FoLiiidatioii Stage franiework aiid l)old all thc rclcvaiit qualificatioiis to eiisuie inclusivc practise of high qualily cliildcarc.
Parents benefit fi'oiii their ehildreii receiving affordable childcai'e that promotes independence, I'esilience aiid self-esteem.
Pippiii Playgroup curi'cntly providc prc-scliool places for 87 children, and wrap-around care for 155 children.
Page I

PIPPIN PLAYGROUP
TRUSI'EES, REPORT
Tr"OR THE YLAR LNDED 31 AUGUST 2024
ACIIIEVEMENT AND PERFORMANCE
Aehievement and perfoi'mance
Staff Ti-Aiiiing and Developiiient at Pippin
At Pippin, we are comii)itted to continuous professional developinent to ensLire high-qualily care ai)d education. Thi5 year,
we liave supportcd two i?ieiiibei's of slaff iii siiccessfully coinpleling Ilieii. Level 3 Awai'd foi. Sp¢cial Educational Needs
Cooi'diiialor ii) Eai'ly Years qiialificalioiis. In additioii, one teaii) nieiiiber has ¢oii)pleted the Level 2 Aivard in
Uiidci'sLaiidiii
Childi'en 2nd Young People's Meiitsl Flealth, wliile aiiotl)ei' has Liiiderlaken l.evel 2 Neuroscieiice iii Early
Years training. We are also ciii'rcnily suppoi'lii)g a Inciiibei. of staff wlio has einbarked 011 their Level 3 Cliildcare
qualification.
Tlirougl?oul Ilie year. the enti￿ staff team has engaged in a wide l'ange of professional development opportunities,
inclLidii?g.'
l.eadership traiiiiiig
Dry tooili briisliii)g aiid oral healili
Ouldoor l¢ariiiiig
Meiiidl liealtli first aid
EYFS cui'ri¢iilLim I'efoiin
Safeguai'diiig- all staff have conipleted updated traiiiiiig
Tliesc oppoi'tunities not oiily enliaiice tli¢ skills aiid ki)owlcdgc of our teain but also ensure we coiitinLte to provide a safe.
Sliiiiulati iig, and ii)clusivc enviroiiiiiciit foi. cv¢ry clii Id iii OLII. care.
Dcv¢lopnients aiid Inilixtives at Pippin
'I'liis y¢ar, wc liave coiilii)ued lo iiiake significant improveiiieiils aci'oss the setting, driven by both fiiiidraising efforts and
tlie iiee(Is of our chi Idi'ei) and fainilics.
We al'e proiid to shal'e Iliat, thanks lo successfiil fuiidraisiiig, we now liavc a defibrillator on sile. All relevant staff have
coii)plelcd specialisl traiiiing in Il)e use of il)is equipiiieiit, furLI)¢i' eiil)aiiciiig tlie safely of Olir envii'oiiment.
Out. oi'igiiial plaiis lo install a fixed air condilioiiii)g sysleii) wci'L I'cvised due to the liigli costs ii)volved. Instead, we l)ave
invested it) poilable air conditioning ut)its, wliicli cali be po8itiolled Il)roLigYhoLlt the setting to provide coniforL for boili
cl)ildi'en and staff duriiig wai'iiiei. periods.
In respoiise to growin8 iieeds within our setting, we liavc introdiiced a Pastoral Teani. 'ri)is team is led by a qualified
SI."NC.o and sui)porled by a slllff iiienibei. with a focLlS on speccli aiid 1<111guage developineiil. l)Lie to tlic i?Iiiiil)ei' of cliildi'eii
requiriiig 2dditional siipi)01l, a tliird slaff Ineinbci. has now joiiied the teaiii. This initiative has already liad a positive iiiipact
aiid lias beeii well received by fainilics aiid starr.
As parl of a goveriiiiient initiative to I'ediice tootl) decay, Ivc inti'oduced diy tooth brushing iii September for all cl)ildreii
aged Ihi-ee aiid over. Tl)e childi'cii take parl oi)ce a day ai Pippiii, leai'ning the imporlanee of good oral liygiene in a fuii aiid
suppoi'tive way. Tlie iiiiliative l)as bcci) veiy well I'eceived-childrei) eiijoy parlieipaling and are begiiining to undei'stAiid tl)e
inipoi'tance of keepiiig Ili¢ir leetli liealihy.
Enricliiiient Activitie.8 and Eyperienees
At l)ippin, we continlie to provide a wide l'ange of eni'icliiiig expei-ieiices that support cliildren's Icarniiig and development.
In October, we welcoii)ed c)ur aiiiilial visilors-a doctoi., fii'efightci., aiid police officer-to Iielp childi'en learii aboLIt people
who lielp us. These visits spai'ked great cui'iosicy aiid gave tlie cl)ildi'en a valuable understanding of diffei'eiit roles iii tl)e
oninilinily.
In Dccember, che cliildreii cnjoycd a vai-iety of festive Cliristilias activities, iiicluding a paity and a special visit froin Father
Cliristsiias, Ivliicli brouglit gi'eal exciteiiient aiid joy to die setliiig.
In Apri I, we h£?d Ilie pleasui'e of cariiig foi. duckliiig cggs at Pippiii. The cliildren observed thc duckliiig5 hatcli, helped care
for thein, aiid even watched tiiein swiin. This liaiids-on expei'ieiice supported tl)¢ii' understaiiding of lif¢ cycles, a key parl of
oui. cui'i'ieuluin, aiid fostered Cliriosily, responsibility, aiid cii)pathy.
Page 2

PIPPIN PLAYGROUP
TRUSTEES, REPORT
FOR THL YEAR LND£D 31 AUGUST 2024
Session Update
It has been a busy and successful year. All preschool sessioiis have reinained at full capacity, as has our afterschool club.
While breclkf<lSt club attendaiiee has been lower iii eoiiipai'isoii, iiuii)bers liave stayed consistent thi'oughout the year.
FINANCIAL RF.VIEW
inaiieial position
Dui'iiig the year, Pippin Playgroup generated incoming resources totalling £611.290 {20?3 £563,631). This income is niade
up of pareiits coiitributions totalliiig £311,158 (20?3 £?98,645), governi)ieiit fuiidiiig totalling £295,869 (2023 £?64,268),
fuiidraising eveiits totalliiig £4,257 (2023 £713) and iiitCl'CSt 011 savings accouiits of £6 (2023 £6).
Ouigoingj resoiirees for the year toialled £616,154 (?0?.3 £588,704) with the Inajoi'ity of resources being spent towards
staff costs totalling £521,368 (?023 - £505,589).
At the reporting dalc. the Charity l)ad nel ciii-l'ent assets of £347.280 (2023 £352,344), whicli iiicludes £?99,657 (2023
£31?,054) held in l)ank accounts.
Principal fundin% source$
Priiiiaiy fuiidiiigi is pi'ovidcd through fces paid by the parents of the cliildren wlio alt¢nd th¢ pr¢-s¢hool.
Central Bedfordshire coiincil also pi'ovide funding iii respect of eligible chi Idren covered linder a Governmeiit childcare
Pippiii Playgroup is also pi'ovidcd with the use of a biiilding witl) whi¢li to pi'ovide its services to the coiiiiiiuiiity, wliich is
pi'ovided by c.entral Iledfordshire Council and is managed by the pre-scliool iiiaiiagTer and coiiimitcec.
Reserves policy
At tl)e I'eportiiig dale, Pippiii Playgroup lield a r¢strict¢d fuiid of £?60,000 (2023 - £260,000).
This fund is held sepai'ately as contingency to secure an alternative preinises if requii'ed, ¢0 continue to deliver the
capabilities of the Playschool.
Going concern
'I'lic '[ I'iistces have considered the ability of the Cliarity to contilllie as a goiiig coiicei'n.
Duc lo tlic liugc al￿Oul11 iiccdcd Co liavc ali. coiiditioiiiiig iiislallcd iiito Pippii), we <l1'e still fiiiid raisiiig. foi'tuiiatcly, this
ycar it was iiol as l)ot as Il)e pi'cvioiis ycai. aiid we iii(Iiiaged will) laiis iii (ill Ilie rooii)s. We stil I woiild likc to ii)stall soiiic
air conditioning as tlie we211iei' is so uiipi'ediclable aiid ive do not waiil to liave lo close the Setting iii IliL fiiture.
FUTURE PLANS
We i-ei)iaiii coininitted lo improviiig oui. enviroiiinent and I'esoui'ces to ei)sure tl)e best possible outcoines for children and
staff.
Onc of oiir long-terim aiiiis is to I'cplace the cai'pets throughout the setting with hard floorii)s. While ive have been unable
to <1cI)ieve this ii) the past two yeai's duc to financial consti'aii)ts, we al'c liopcful tl)at Iliis will be possible in the coii)ii)g yeai..
Witli receiit softwai'e cl)ai)ges and tlie ageiiig coiidilion of soi)ie of our IT equipiiiei)t, we plaii to replace our server, as well
as two desktoi) coinpiilei's and two laptops. Eiisuriiig that oiii. sysleins al-e up lo date is essential foi. the siiiootli I'iiniiing of
2diiiiiiislralive tasks and for suppoiting Icai'ning in the sel
STRUCTURE, GOVERNANCE AND MANAGEMENT
Goveriliiig docuiiieiit
'I'l)c cliai'ily i.q coiiti'olled by its governing dociinieiit, a deed of triist and constitiites an unincorpoi'ated charity.
Govei'naiice and Managemejit
Day lo day runiiiiig of tlie CliariLy's activities is delcgatcd by tlic Trus1¢¢5 to the pie-school Inanager.
Page 3

PIPPIN PLA YGROUP
TRUSTILS, RLI*ORI'
FOR THE YEAR LNDED 31 AUGUST 2024
STRUC.TURf., GOVERNANCE AND MANAGEMENT
Risk ijianagenient
Thc Tiustees l)ave a diity to ideiitify and review the risks to which tlie Cliai'ity is exposed and to ensure appropriate controls
are iii place to provide reasonable assurance against fi'aud and error
The Chai'ity relies oil coiisist¢iit intake of childreii between ? . 4 years of age to attend the pre-s¢hool. The Charity thei'efore
rclies 011 good aiid consistent birili races within the Bedfordshire ai'ea to iiiaiiilaiii Ilie children intake, of which no issues has
arisen iii the past oi. iii)Inediate future.
REf4ERENCI AND ADMINISTRATIVE DETAILS
Registei'ed Chai'ity nuiiibei.
10?8855
Pi'ineipal addi'ess
Bullci'cup Road
Stotfold
Hitchin
kleits
SG5 4pr
Ti'ustCC5
L Fari'ell
M R¢iiiidl)iaii
W I lo (I'csigyiicd l 0.10 ?023)
T Curtis (I'esigiied l 0.10 ?023)
K Adams (I'esigned l 0.10.202.3)
M Baiice (appoiiiled l O.10.2093)
M Biitlcrwoitli {appoinled l O.10.20?3)
S Ncwpoi1 (appoiiilcd l 0.10 ?02.1)
G O'Rcilly (ai)poiiiied l O.10.20?.3)
E Poiilger (appniiiled l 0.10 ?023)
M McDoiiald-l)ayiic (appoiiited l O.10.9023)
Jiidcpciidenl Exaiiiiner
Joiies 14Lllit & Keeliiigs
Cliartered Certified Accoui)t2nts artd
Cliartei'ed Tax Advisers
7-8 Poi'liiiill Lane
Hei'ifordsliii'e
S(15 1 DJ
Appi'oved by ord¢i' of Ihc board of LNStees 011
and signed on its behalf by..
MRai
Ti'iistee
Page 4

INDEPENDENT EXAMINER'S RCI PORT TO THE TRUSTEES OF
PIPPIN PI.AYCROUP
Indepeiident eiaminei s i'eport to the trustees of Pippin Playgroup
I'eport to IhL cliai'ity irlislees 011 iiiy exaniiiiaiion of the accounts of Pippii) Pl&yoi'oup (the Trust) for the year cnd¢d
31 August 20?4.
Respoilsibilities and basis of R'eport
As the chai'ity trustees of the Ti'iist you are r¢sponsible for the preparatioii of the accouiits in accordance with the
requiremeiits of tlie Cliai'ities Act ?0 I i ('Ihe Act')-
I report in i'¢spc¢¢ of Iny examiiiation of the Trust's accouiits cai'i'ied out undei. Section 145 of the Act and in carrying out niy
cxainiiiatioii I liave followed all applicablc Directions giveii by the Charily Coniiiiission undei. Section 145(5)(b) of tlie A¢¢,
Independent eiaminer's statement
Sincc your cliai'ity's gl'oss iii¢oiiic exceeded £?50,000 your exainiiier must be a Inember of a listed body. I can confirm that I
ai?I qualified to uiiderlake the exaininalion b¢¢a115e l ani a Ineiiiber of the Associa¢ioii of Chartei'ed Cei'tified Accountaiits,
which is oiie of tl)e listed bodies.
have coiiipl¢ted my exainination. I confirn) that no Inaterial lila¢￿rS have col￿e to niy attention iii coiinection with the
exaniiiiatioi) &yiving nie cause to believe that in any iiialcrial respect:
accouiiting I'ecords wei'e noi kept in I'espect of the Trust as required by Seccion 130 of tlie Act. or
the accoiiiils do not accord willi those records; or
thc accounts do iiot coiiiply willi the applicable rcqiiireiiieiits coiicei-iiiiig the foi'iii and coiitent of accounts set out in
the Cl)arilies {Accoui)ts aiid Rcpoits) Rcgulations ?008 oihei. thali aiiy I'cqiiii'einei)I that the accouiits give a true aiid
fair view wliich is i)ol a ii)aitei' coiisidei'cd as part of ali indepeiideiil cxainiiiation.
I l)avc iio coiic¢i'iis aiid l)ave coiiie aci'oss iio other ii)atlci's iii coiineclioii willi the cxaiiiii)atioii to whicli attentioii should be
di'awii iii this I'cpoi't in ordcr to ciiablc a proper uiiderstaiiding of tlie accounts to be rcachcd.
Alfoiiso Del Basso
Joiies Hiiiit & Keelings
Charlei'ed Certified Accouiilants and
Cliarlei'cd Tax Advisers
7-8 Poi'tiiiill Lane
Hei'tfoi'dshii'e
SG5 IDJ
Date:
Page 5

PIPPIN PLAYCROUP
S1'ATIMINT OF f4lNANCIAL AC'fivITILS
FOR THE YF,AR ENDED 31 AUGUST 2024
2024
Total
fuiids
2023
Total
funds
Uiirestricted
fuiid
Resti'icted
fuiids
Notes
INCOML AND ENDOWMLN'fs ￿ROm
Charitable activities
Pai'cnts, coiiti'ibutions
Couiicil fiiiiding
311,158
295,869
311,158
29.5,5169
298,645
264,968
Other trading activities
Investineiil iiiconie
4,257
4,257
712
Total
1611,290
611,290
563,631
EXPLI Nl)I'I'IIRb: ON
Charitable activities
Cliaritablc activities
94,986
94,986
83,115
Staff costs
521J68
521,368
505,589
Total
616JS4
616,354
588,704
Nk'l. INCOMEI{EXPLNDII'LIRL)
(5,064)
(5,064)
(25,073)
RF.CONCII,IATION or FLINDS
TolAI fiinds bi'oughi foi'ward
92,344
260,000
352.344
377,417
TOTAL FUNDS CARRIEI D FORWARD
87,280
260,000
347,280
35? 344
CONTINIIINC OPF.RAI'IONS
All incoine and expeiiditiire lias ariseii fi'om coiiliiiiiing activities.
Thc notcs foi'ni part of these financial statemei)¢s
Page 6

PIPPIN PLAYGROUP
BALANCE SIIEET
31 AUGUST 2024
2024
Total
funds
20?3
Uiiresti'icted
fui)d
Restricted
fuiids
fuiids
Notes
FIXED ASSETS
-l-angible assets
6,803
6,803
4,004
CURRENT ASSETS
Debtors
Cash at bank
12
25,139
33? 054
39,657
260 000
299 657
97,217
260,000
357,217
357,193
CREDITORS
Aiiioiints falliiig due within one yeai.
(16,740)
(16,740)
(8,853)
NL'f CilRRENT ASSETS
260 000
340,477
348,340
TOTAI, ASSF.TS I.F.SS CIJRRENT
LIABILITILS
87,280
260,000
347,28
35?,344
IYET ASSETS
• 87280
260,000
347 280
35? 344
FUNDS
14
Uiiresti'icted fLinds
Restricted fiinds
87,280
260 000
92,344
260 000
TOTAL TrUNDS
347,280
35? 344
The fiiiancial stateiiients were approved by the Boai'd of Tnistees and autliorised for issue oli
aiid wei'c sigiied on ils bclialf by..
ain
iiaii - Triistee
The notes foi-ni part of these fiiiancial statements
Page 7

PIPPIN PLAYGROUP
CASII FLONV STATCMLNT
FOR I'HE YEAR ENDED 31 AUGUST 2024
2024
20?3
Notes
CAsh flows from opei'ating Activities
Cash generated froin opei'ations
26,469)
67,578)
Net casli used in operatiiig activities
26 469)
67 578)
Cash floivs fi'oiii investiiig Activities
Pui'cliase of laiigible fixcd assets
Interest reeeived
(5,934)
(2.565)
Nct cash uscd in investing aG¢ivitiC5
-5,928)
2,559)
ClIAn2e iii casl) and casl) equivalents in the
i'ei)orling period
Cash And CAsli equivalonts at the begijinlng
of th¢ r¢poi'lin% p¢i'iod
(32,397)
(70,137)
332 054
409 191
Cash And casli equivalents at the end of the
reporting period
299,657
132,054
The notes forni part of thesc fiiiancial statcments
Page 8

PIPPIN PLAYGROUP
NOTES TO THE CASH FLOIV STATF.MENT
FOR THE YEAR ENDED 31 AUGUST 2024
RECONCILIATION OF NET EXPENDJTLIRC TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024
20?3
N¢t e¥peIiditure for tl)e i'epoi'ting pei'iod (as per the Stgtenient of
riJianci#l Activities)
Adjustments for:
Depi'eciation charges
Intei'est received
Increase in d¢btors
Increasc/(decrease) iii creditois
{5,064)
(25,073)
2,537
(6}
(892)
44 144)
"(32,421)
Net cash used in opei'ations
26,469)
67,578)
ANALYSIS or CiiANGES IN NET fuNDS
At 1.9.?3
Cash flow
At 31.8.24
Nct cash
Casli at bank
332 054
32,397)
299 657
332 OS4
32,397)
299 647
Total
332,054
32,397)
299 657
The notes forin parl of these fiiiancial stateineiits
Page 9

PIPPIN PLAYGROUP
NO"I'LS 'fo THE FINANCIAL STATF.MF.P4TS
FOR TIIE YEAR ENDED 31 AUGbST 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
Tlie finaiici<11 statcinents of tlie charity, wl)ich is a public benefit entity uiider FRS 102. have beeii prepared in
accordance Nvith the Chai'ities SORP {fRS 102) 'Accouiiting and Reportiiig by Charities.. Stateinent of
Rocoiiiiiiended Practice applicable to cljarities pi'epai'iiig tlieir accouiils ii) accoi'danee witli tlie Fiiiancial Reporting
Siaiidai'd applicable in t]ie UK aiid Republic of Irclaiid {PRS I O?) (cffective l January ?019}'. Financial Reportii)g
Staiidai'd 102 'fhe Financial Reportiiig Staiidai'd applicable in the UK aiid Republic of Irelaiid, aiid the Chai'ities Act
201 l. Tlie financial statements have beeii prepai'ed uiidei. the histoi'ical cost ¢onvention.
The presentation currency of the finaiicial staleiiients is the pound sterling (£).
Significailt judgenients And estiniAtion uncci'tainty
Tlie prepai'alioii of il)e finaiicial statcmeiits I'cquires manaLyemeiit to iiiake judgeiiienls. estimates and assumptions
Cliai affect Ilic aii)ouiits reported for assets and liabili(ics as at ihc balaiice slieet date and thc aiiiounts I'cpoi'ted foi.
revenues aiid expeiises dliriiigy Il)e year. Howevei., Ilie i)alurc of estiiiiatiuii ii)eaiis 11)al aclual outcoiiies could diftci.
froni tl)ose estimates. In ilie Trustees, opiiiion. Lliei'e are iio significant judgeineiiis or key sources of estiii)ation
uiicerlaii)¢y,
FiiianciAI instrunients
'I'lie Lliarity oiily eiilei's into basic fiiiaiicial iiislriiiiioiits tliat result iii the recognition of finaiicial asscis and liabilities
like ti'ade aiid otl)cr del)lors and ci'editors, loai)s fi-oiii baiiks aiid otlier thii'd parties. loaiis to rclated i)arlie.q aiid
iiivestnients in iion-piittablc ordinary shal'es.
rinancial assets Iliat are measur¢d al cost aiid aiMoi't15ed cost al'e assessed al ihe eiid of eacli rcporling period for
objective evideiice of iinpairniei)i. I f objeciive evideiice of iiiipairinent is fouiid, an iinpairineiii loss is I'eco&iiiised iii
the Profit and Loss Accouiit.
Financial assets and liabilities al'e offset and tlie iiet ai)iount repoited iii the Balaiice Sheet wlien tliere is an
eiiforceablc I'igyl)I to sei c)rr cl)e I'ecogiiised aniouiils aiid tl)cre is an iiilei)lion to settle oli a ncl basis or to realise tl)e
asset and settle tlie liability simultsi)eously.
Income
All iiicoii)e 15 recogFiiiscd ii) tlie Stateiiieiil of fiiiaiiLial Activities once tlie cl)arity lias ei)titleiiieiit co tlie fuiids, it is
probable tliat the income will be I'eceived aiid tlie ainoiiiil can be nieasiii'ed I'eliably.
Expenditiire
Liabilities arc r¢cogiiiscd as cxpcnditui'c as sooii as tliei'c is a Icgal oi. coii5tructive obligatioii coiiiiiiittii)g Ilie cliaricy
lo (lial expenditure, il is probable tlial a traiisfei. of ecoiioinic beiiefits will be requii'ed iii settleii)ent aiid thc aiiioui)I
of the obligation cali be i?ieasui'ed I'eliably. LxpeiiditLlI'e is accoLlllted foi. oli an acci'uals basis lind has bceii classified
under licadiiigs tl)at aggrcgalc all cost I'ela¢ed lo the catebFOry. Whcrc costs cannot be directly attribLlted lo pai'ticular
lieadiiigs tlicy have beeii allocated to activities oli a basis consistcnl with tli¢ use of resoui'ces.
Tangible filed Assets
Deprecialioii is provided at the followiiig annual i?tcs in ol'der to wi'ite off each asset over its estiinated useful life.
Fixtures and fittings
C.011lPLicei' eqiiii)iiieiil
330/0 on cost
330/0 on cost
1'axatioi)
Tlic Gliai'ity is cxeiiipt froni tax oil its charilable activicics.
Fund accouiiting
Unrestricted tunds can be used in accordance with the eharilable objectives at the discretion of the trustees.
Page 10
continued...

PIPPIN PLAYGROUP
NOTES TO TIIE FINANCIAL STATEMENTS- contiiiued
FOR TIIE YCAR ENDED 31 AUGUS'I" 2024
ACCOUNTING POLICIES- continuod
Fund accouiitiiig
Resli'icled funds can only be used foi. particular resti'i¢ted purposes withiii the objects of the chai'ity. Resti'ictioiis
arise wlien specified by the doiior or when fuiids are raised foi. paiticular restricted purposes.
Further explanation of th¢ nature and purpose of each fuiid is included in the notes to the financial statements.
Pelision costs and other p05t-I'etireii)ent benefits
The eliarity opei'ates a defined conti'ibution peiisiui) scheme. Coiili'ibutions payable to the charity's pension scheine
arc cliai'gcd to the Statement of Financial Activities iii tlie period lo whicli they relate.
OTFIER TRADING ACTIVITIES
2024
?0?3
Fundraisiiig events
71?
INVESTMENT INCOME
2024
?023
Deposi¢ accoLint i11￿1'eSt
INCOME fROM CHARITABLE ACTIVITIES
2024
2023
Activity
Pai'cnts, Loiili'ibulions
Couiicil fundiiig
Pareiits, contributions
Funding
311,1$8
?98,645
264 ?68
607,027
56? 913
CHARITABLC ACTIVITIF.S COSTS
Support
costs (see
iiote 6)
Charitable activities
94,<)86
Paoe 11
contiiiiied...

PIPPIN PLAYGROUP
NO"I'ES TO I'HE:, I,'INANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 AUGUST 2024
SUPPORT COSTS
Infoi'niatioii
techiiology
Manageinent
Fiiiance
Cliaritablc activitics
19,980
217
7,716
Properly
expenditui-e
Govei'nance
costs
Totals
Charitable a¢tivitie5
50,970
16,103
94,986
TRUSTCCI S, RIMUNERATJON AND BENCI FITS
There were iio trustees, reiniinei'ation or othei. beiiefics for the yeai. ended 31 August 2024 iior for the year ended
31 Au8USt ?023.
Trustees, expeiises
Thei'e wei'e no truskes, expenses paid for the year eiided 31 Augiist ?024 nor foi. the year elided 31 August 10?3.
STAfF COSTS
2024
?0?3
Wages aiid salai'ies
Social sccurity costs
O¢lici' pciisioii costs
471,261
464.?63
96,991
517,222
50? 524
Tlie average nioiiilily iiuniber of employees dLlI'iiig the year was as follows:
2024
29
2023
?7
Staff
No einployees received einoluii)ents in excess of £60,000.
Staff costs also ii)cludc £2,930 (2023 £1,453) for staff uniforins aiid £1,216 (20?3 £1,612) for staff ti'ainiiig.
PaiFe 12
contllllied...

PIPPIN PLAYCROUP
NOTF.S TO TFII fiNANCIAL STATF.MENTS- continued
roR THE YEAR ENDID 31 AUGUST 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
flind
Restricted
funds
Total
funds
INCOMI AND ENDOWMENTS FROM
ChAI-itAble activities
Parents, contributions
Coiincil fiinding
?98,645
264,268
?98,645
?64,968
Otlier ti'adiiig activities
Investiiient inconie
712
712
Total
563,631
563.631
EXI)ENDI'fuRL ON
Cljai'itable activities
C.liai'ital)IL ¢lLtiwiti¢s
83,115
83,115
Staff costs
505 589
505,589
Total
588,704
588,704
NET INCOMII{CXPENDITURE)
(25,073)
(25,073)
Rfi CONCII,IA'fioN OF FUNDS
Tolal fuiids bi'ou&lii foi'ward
117,417
960,000
377.417
TOTAL fuNDS CARRIED FORWARD
?60,000
35? 344
io.
GOVERNANCE COSTS
Governance costs iiicliides:
2024
2023
Indepeiident Exaiminei s reiniinei'atioii
Indcpeiideiit F.xaininer's reiniinei'ation for othei. sei'viees
720
720
4.980
Pagc 13
contiiiued...

PIPPIN PLAYGROUP
NOTCS TO TJIE fINANCIAL STATEMENTS- continued
I,'OR'I"IIE YLAR ENDED 31 AUGUST 2024
TANCIBLK FIXF.D ASSETS
Fixtures
aiid
filtiiigs
Coiiiputer
equipii)eiit
Totals
cos'r
At I Septeinbei- 20?3
Additions
40,129
5,085
16,056
849
56,185
-5,934
At 31 August 20?4
45,214
62,119
DEPRECIATION
Ai I Septeinber ?0?3
Cliarge for yeai.
37,047
2,101
1.4,134
At 31 Augusl ?0?4
39,148
16,168
55,316
NET BOOK VAI.UI
At 31 ALI&FusL ?014
6,066
737
At 31 August 9093
3,08?
92?
4,004
12.
DEiITORS: AMOUNTS fALLING DUE WITIIIN ONE YEI AR
2024
90?3
Trade debtoi's
PrepayiiiLiits
56,730
830
-fj7,-$60
5,139
13.
CREI)1I'ORS: AMOUNTS FALLING DUE wi'fHIN ONE YEAR
2024
!o?J
Trad¢ cr¢ditors
Social seclirity aiid other taxes
Otliei. ci'editors and accruals
8,040
1,570
383
16,740
Paoe 14
continued...

PIPPIN PLAYGROUP
NOTES TO THE FINANCIAI, STATIMENTS- eontiiiued
FOR I'IIL YLAR LNDED 31 AUGUST 2024
14.
MOVEMENT IN Fuf4DS
Net
movement
in funds
At
31.8.24
At 1.9.23
Unresti'ieted funds
Genei'al fLlI)d
92J44
(5,064)
87,280
Re511'ictcd funds
Propeily fund
Resolirces flind
250,000
10,000
2.50,000
10,000
260,000
260,000
TOTAL fuNDS
352J44
-S,064)
347,280
Net Inovcment in fuiids, included in the above are as follows,.
Incoiniiig
I'esoiii'ces
Resoiirccs
expended
Moveinent
in funds
Unrestricted funds
General fuiid
611,290
(610,354)
(5,064)
TOTAL FUNDS
611290
616354)
C.oii)pxrAtives for movenient in funds
Net
I￿0ve]￿ent
iii fuiids
At
31.8.23
At 1.9.??
Unrestricled funds
Geiiei'al fLiiid
117,417
(25,073)
92,344
Resli'icted fiiiids
l)ropei'ly fvnd
Resoiirc¢s fLind
?50,000
i 0,000
?50,000
260 000
260 000
TOTAL FUNDS
377,417
25,073)
359,344
Pa(FC 15
continiied...

PIPPIN PLAYGROUP
NOTF.S TO THE FINANCIAL.STATEMENTS- continued
FOR THE YEAR ENDED 31 AUGUST 2024
14.
MOVEMENT IN fi UNDS- continued
Coniparative net niovement iii funds, iiicluded iii the above are as follows:
Incoiniiig
resoui'ces
Resoui'ces
expcndcd
Movenient
in funds
Unreqtricted funds
Genet21 fiind
563.631
(588,704)
(?5,073)
TOTAL b"UNDS
563.631
588,704)
•5,073)
A current year 12 nionths and prior year l ? moiiths coiiibiiied position is as follows..
Net
nioveiiient
it) fuiids
At
31.8.24
A¢ 1.9.2?
Unresti'ieted funds
Geiici'al fuiid
117,417
(.30,137)
87,?80
Rostricted fuiids
Properly ￿nd
R¢soLlI'CCS fliiid
?50,000
10,000
?50,000
i 0.000
?60,000
260 000
TOTAL FUNDS
377.417
30 137)
347,?80
A Cliri'cnt yeai. 12 iiioiitlis aiid prior year 12 nioi)ths coiiibiiied iiel Imoveineiit iii fliiids, iiicluded in the above al-e as
follc)ws:
Inconiiiig
resoui'ces
Rcsoui'ccs
expellded
Movemeiit
in fuiids
Unresti'icted funds
General flind
1,174,991
{1,205,058)
(30,137)
'I'O'I'AL FUNDS
1,174,971
(1,205,058)
30 117)
Pa(ye 16
contiiiiied...

ptPPlN PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS- continued
roR THE YEAR ENDID 3 1 AUGUSI. 2024
15.
EMPLOYIK BENEFIT OBLIGATIONS
The Charity operates an auto-enrolment peiisioii scheme for the benefit of its employees. Duriiig the year. the
Charity conti'ibuted £12.614 {?023 - £11.270).
16.
RELATED PARTY DISCLOSURCS
Thei'e were no i'clated pai'ty transactions for the year cndcd 31 Aiigust 20?4.
17.
ULTIMATE CONTROI,I,II%G PARTY
The chai'ity is controlled by the triistecs.
Page 17

PIPPIN PLAYGROUP
DLTAILED STATEMf.NT or rIN'ANCIAI. ACTIVITIF.S
FOR TIIL YEAR ENDED 31 AUGUST 2024
?024
2023
INCOME AND ENDOWMENTS
Othei. trading Activities
Fundraisiiig events
71?
Inve5tinent income
Deposit account iiitei'est
Charitable Aetivities
Pai'eiits, contributions
Funding
311,1$8
295,869
298,645
?64,?68
607,027
56? 913
Total incoming i'esources
611,290
563,631
EXPF.NDITURE
Staff costs
Wagcs
Social seGui'ity
Pensions
Uiiifoi-ln
Staff training
471,261
33,2.$3
12,708
2,930
1,210
464,163
?6,991
1,453
1,619
521,368
505,589
Support Costs
Mand&ciii¢iit
rood aiid di'iiik
'roys and books
'[ elephoiie
Postage and stslionery
Suiidries
Ti'avel expeiises
8,896
6,28?
6.160
1,496
6,738
958
241
4,286
873
93
19,980
19,216
Finance
Bank charges
217
Infoi'mAtion technology
Website aiid softw<il'e
Computer equipii)eiit
6,682
6,544
873
7,716
7,417
I'his page does iiot foi'iii part of tlie statutory financial stateiiiei)ts
Page18

PIPPIN PLAYGROUP
DE"fAILLD SI'ATEMENT OF FINANCIAL ACTIVII"IES
OR 'I'IIL YLAR ENDED 31 AUGUST 2024
2024
2023
Infoi-niation Éechiiology
Pi-opei'ty exijeiidiluj'c
Reiil, rates and water
Light aiid heat
Repairs, equipiiient and resoiirccs
Iiisui'ai)cc, licciices aiid subsci'iptioiis
Depreciatioii of fixlur¢s aiid fillings
11,824
15,187
6,761
2,10
13,712
6,084
1,664
44,901
Governance costs
Legal aiid professioiial fees
Exaiiiiiiei s I'einuiiei'alioii
Accouiitaiicy
9,743
720
5,640
5,881
720
4,980
16,103
Total resoui'ces expeiided
616,3.$4
588,704
Not expeiiditui'e
•5,073)
This page does iiot foriii part of tlie statutory fiiiaiicial statciiicnts
Page 19