REGISTERED CHARITY NUMBER: 1028924
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2020
FOR
ST MARYS UNDER FIVES PLAYGROUP
Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA12EN

ST MARY'S UNDER FIVES PLAYGROUP
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2020
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
6 to 10
Detailed Statement of Financial Activities
11

ST MARY'S UNDER FIVES PLAYGROUP
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2020
The trustees present their report with the financial statements of the charity for the year ended 31 July 2020. The
trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
In setting the objectives and planning the activities, the Trustees have given careful consideration to the Charity
Commission's general guidance on public benefit and in particular to its supplementary public benefit guidance on
advancing education and on fee-charging.
The objects for which the charity is established are:.
To enhance the development and education of children primarily under statutory school age by encouraging parents to
understand and provide for the needs of their children through community groups and by:
a) offering appropriate play, education and care facilities, family learning and extended hours groups, together with the
right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such
groups offer opportunities for all children whatever their race, culture, religion, means of ability;
b) encouraging the study of such needs of children and their families, and promoting public interest in and recognition of
such needs in the local areas-
c) instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance.
ACHIEVEMENT AND PERFORMANCE
Review of Activities and Achievements
During the year the charity received grants totalling £169,340 (2019 - £167,255) from Kent County Council in respect of
it's core activty, together with fee income from parents amounting to £23,695 (2019 - £34,974) and other income from
fundraising, interest, donations and further income totalling £1,454 (2019 £727).
There was also an amount of £12,480 received for furlough grants from HMRC, in this year.
Expenditure on core fund activities amounted to £194,047 (2019 - £215,627) which was mainly attributable to salaries
paid to staff and rent of premises. A further £32,629 (2019 - £32,629) was incurred on restricted fund activities. There
was a deficit for the year of £19,700 (2019 deficit £45,299).
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Organlsatlonal structure
The policy and general management of the charity is directed by it's Management Committee, as set out in the
constitution dated 18th October 1993 (and amended on 15th October 2008).
The Committee comprises the chairperson, treasurer and secretary and at least two other committee members. 60 % of
the committee must include parents of children at the school. Committee members are elected at the AGM and serve for
1 year (and for a maximum of 10 years) and are re-elected each year.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charlty number
1028924
Principal address
The Recreation Ground
Off London Road
Stone
Kent
DAg gDQ
Trustees
Mrs J M Kemp Treasurer
Ms E Butcher
C Broughton
K Norman (appointed 10.2.20)
K Davies (appointed 10.2.20)

ST MARY'S UNDER FIVES PLAYGROUP
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2020
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examlner
Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA12EN
RESERVES
Reserves for the core fund are maintained at a level to provide sufficient funds to meet day to day costs and after taking
into account contingencies and future commitsnents.
Approved by order of the board of trustees on 26 May 2021 and signed on its behalf by:
Mrs J M Kemp- Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ST MARYS UNDER FIVES PLAYGROUP
Independent examiner's report to the trustees of St Mary's Under Fives Playgroup
I report to the charrty trustees on my examination of the accounts of St Mary's Under Fives Playgroup (the Trust) for the
year ended 31 July 2020.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out
my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the
Act.
Independent examinerfs statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements conceming the form and content of accounts set
out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give
a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
E Duda
ACCA
Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA12EN
Date: May 2021

ST MARY'S UNDER FIVES PLAYGROUP
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2020
3117120
Total
funds
3117119
Total
funds
Unrestricted
fund
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
169,339
169,339
167,255
Other trading activities
Investment income
Other income
25,149
25,149
35,701
12,480
12,480
Total
206,976
206,976
202,957
EXPENDITURE ON
Raising funds
29
Charitable activities
Direct Chatitable Activities
190.604
32,629
223,233
244,743
Other
3,443
3,443
3,484
Total
194,047
32,629
226,676
248,256
NET INCOMEI(EXPENDITURE)
12,929
(32,62g)
(19,700)
(45,2gg)
RECONCILIATION OF FUNDS
Total funds brought forward
25,004
498,609
523,613
568,912
TOTAL FUNDS CARRIED FORWARD
37,933
465,980
503,913
523,613
The notes form part of these financial statements

ST MARYS UNDER FIVES PLAYGROUP
BALANCE SHEET
31 JULY 2020
3117120
Total
funds
3117119
Total
funds
Unrestricted
fund
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
6,576
464,798
471,374
504,559
CURRENT ASSETS
Debtors
Cash at bank and in hand
12,355
36,279
12,355
37,461
12,470
29,798
1,182
48,634
1.182
49,816
42,268
CREDITORS
Amounts falling due within one year
(17,277)
(17,277)
(23,214)
NET CURRENT ASSETS
31,357
1,182
32,53g
19,054
TOTAL ASSETS LESS CURRENT LIABILITIES
37,933
465,980
503,913
523,613
NET ASSETS
37,933
465,980
503,913
523,613
FUNDS
Unrestricted funds
Restricted funds
10
37,933
465,980
25,004
498,609
TOTAL FUNDS
503,913
523,613
The financial statements were approved by the Board of Trustees and authorised for issue on 26 May 2021 and were
signed on its behalf by:
J M Kemp- Trustee
The notes form part of these financial statements

ST MARY'S UNDER FIVES PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2020
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and
has been classified under headings that aggregate all cost related to the category. Where costs cannot be
directly attributed to particular headings they have been allocated to activities on a basis consistent with the use
of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.
Improvements to propety
Equipment
5% oncost
25 % on cost
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and pury)ose of each fund is included in the notes to the financial statements.
OTHER TRADING ACTIVITIES
3117120
3117119
Fundraising events
Fees
Other income - course fees rei mbursed
580
23,695
874
727
34,974
25,149
35,701
INVESTMENT INCOME
3117120
3117119
Deposit account interest

ST MARYS UNDER FIVES PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2020
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 July 2020 nor for the year ended
31 July 2019.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 July 2020 nor for the year ended 31 July 2019.
STAFF COSTS
The average monthly number of employees during the year was as follows:
3117120
11
3117119
13
Average number of employees
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
167,255
167,255
Other trading activities
Investment income
35,701
35,701
Total
202,957
202,957
EXPENDITURE ON
Raising funds
29
29
Charitable activities
Direct Chatitable Activities
212,114
32,629
244,743
Other
3,484
3,484
Total
215,627
32,629
248,256
NET INCOMEI(EXPENDITURE)
(12,670)
(32,629)
(45,299)
RECONCILIATION OF FUNDS
Total funds brought forward
37,674
531,238
568,912
TOTAL FUNDS CARRIED FORWARD
25,004
498,609
523,613

ST MARY'S UNDER FIVES PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2020
TANGIBLE FIXED ASSETS
Improvements
to
property
Equipment
Totals
COST
At 1 August 2019 and 31 July 2020
661,175
4,115
665,290
DEPRECIATION
At 1 August 2019
Charge for year
156,742
33,059
3,989
126
160,731
33,185
At 31 July 2020
189,801
4,115
193,916
NET BOOK VALUE
At 31 July 2020
471,374
471,374
At 31 July 2019
504,433
126
504,559
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
3117120
3117119
Other debtors
Prepayments
12,355
12,355
115
12,355
12,470
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
3117120
3117119
Taxation and social security
Other creditors
(266)
17,543
7,058
16,156
17,277
23,214
10.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.7.20
At 1.8.19
Unrestricted funds
Core funding
25,004
12,929
37,933
Restricted funds
Kent County Council - Buildlng Grant
Kent County Council - EYFS Grant
Kent County Council - Professional
Development Grant
498,296
304
(32,629)
465,667
304
498,609
(32,629)
465.980
TOTAL FUNDS
523,613
(19,700)
503,913

ST MARYS UNDER FNES PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2020
10.
MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows=
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Core funding
206.976
(194,047)
12,929
Restricted funds
Kent County Council - Building Grant
(32,629)
(32,629)
TOTAL FUNDS
206,976
(226,676)
(19,700)
Comparatives for movement in funds
Net
movement
in funds
At
31.7.19
At 1.8.18
Unrestricted funds
Core funding
37,674
(12,670)
25,004
Restricted funds
Kent County Council - Building Grant
Kent County Council - EYFS Grant
Kent County Council - Professional
Development Grant
530,925
304
(32,629)
498,296
304
531,238
(32,629)
498,609
TOTAL FUNDS
568,912
(45,299)
523,613
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
UnrestrlGted funds
Core funding
202,957
(215,627)
(12,670)
Restricted funds
Kent County Council - Building Grant
(32,629)
(32,629)
TOTAL FUNDS
202,957
(248,256)
(45,299)

ST MARY'S UNDER FIVES PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2020
10.
MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows=
Net
movement
in funds
At
31.7.20
At1.8.18
Unrestricted funds
Core funding
37,674
259
37,933
Restricted funds
Kent County Council - Building Grant
Kent County Council - EYFS Grant
Kent County Council - Professional
Development Grant
530,925
304
(65,258)
465,667
304
531,238
(65,258)
465,980
TOTAL FUNDS
568,912
(64,999)
503,913
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Core funding
409,933
(409,674)
259
Restricted funds
Kent County Council - Building Grant
(65,258)
(65,258)
TOTAL FUNDS
409,933
(474,932)
(64,999)
11.
CONTINGENT LIABILITIES
According to the terms of the Building Grant Agreement with Kent County Council (KCC), the charty is liable to
refund the full market value to KCC rf the property is sold within 20 years from the date of completion of the
refurbishment and extension.
12.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2020.