2021-07-31-accounts

REGISTERED CHARITY NUMBER: 1028924 F THE TftUSTE￿ AND ut4AVlXtEP. FINANCI4L&IaTEMEi¥rs OR ThE YEAR ENDED 31 JULY.2021 YG Bhje R(￿81 Aox>untkn9 4xthntants and Ta¥ Advtsers 8 Twisieton C￿rt Pnw Hdl DA12EN

ST IIARYS UNDER F PiAYGROUP NT QYLS.QF THE HNAN¢.IAL STATEMENTS FOR THE YEAR ENt)ED LY Pag• Rgport ot th• TnMt• 1 10 2 Indop•ndwrt E¥•mlne¢• Roport Stat•rn•nt of Fln•n¢l•b AdlvN Bal•ne• Sh••t Ntst￿ to th• Fln•nGl•l Ststwrw 6 to 10 D•l•ll•d Stat•M￿ ol Fln•ncl•l *x¢lvl¢l•• 11

YaRYS UNDER FIVES PLAYGROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021 Thè tru$1•88 Wtsent the¢f reFQrt ￿1th Ihe finan(ial statemen15 of thè chanty for th8 year ended 31 Juty 2021. The trust89s havg adopted Ihe wovtstsjis of A(xyxJntry ￿ RetJthig by Ch8nts"es'. Ststernenl of Re¢omrnended Practice applicable lo chgntKg$ preparin9 Iheir aCc￿nts in •c￿rd&n￿ with ts financial Rep)W St￿d￿d appl¢8bl8 in the UK and ReputAk of Ireland IFRS 1021 leffrfiNe 1 JaNary 20191. OBJECTIVES AND ACTivrriES Objecti¥u •nd 8lms In setting obiectwes and Fdanning the 8L#fvllks, tho TrtSleBs have gkn caraful consklornoon to Ihe Charty Commission's gèner￿ on t¢ntfil aTrJ in p8rtwlar to ts sut¢4ementwy Wb1￿ benefrt guidance on advancing 8thJeAb"on and on Ieeharg￿g. Tho obj'ect5 forwhKh the Chanty is establisw •:_ To enha￿ and ed[￿ ¢4 dWren primarty undw tha• ty 9￿￿￿1n9 paronts to understsnd and provide lorthe neads 01tha￿ through c£ffirwnAI gr(NJps ty. al offeriThg approprt&lè rday, ed(￿t￿￿ 8ThJ faolrfs. f8mity lèamiry arKI exiend8d hrJJrs wps. togethw ￿th th8 rfght ol par8nts to take respwblty lor to Inm)￿ gdlvlis ol such gr¢KtyJs. ￿￿rfng that such groups off8r Opportuni￿e6 for all chldren tt1oir raco. (Al￿1￿), rdb3k)n. means ol abthty," bl èncouraghs tho study of BuGh need8 of chi&lren Ihtyi lthlleo. and womting PUt41c kntmt In an(J recOgn￿on ol such needs ITr th8 local argas. cl knBtlgthg and a(Iherfng to or¥J ot¥oris fA Iho Pr&SknI Leomkng AllarKe. ACHIEVEMENT AND PERFORMANCE Rovlow of A¢tlvlti•¥ and khi•vwngnl• During the year the charity reThv8d gr8nts totaling E171.495 121Y20 - £189,3401 from Kont cO￿ty c￿r￿1 In rgspect ol it$ Corg activity. 109olhor wrth fee ￿Orne from wrents 8mtyjnh.ro to t26.&￿5 12020 - £23.69SI aftd ¢)bl•r inrA)m8 from fundraising, interest, donations and further ￿￿ne totslllng £%O1202O £1,454). Th8r8 w88 8180 An 8m¢wt 01£98212020. £12.Wl grants HMRC. kn this y•ar. ExFerKlilur8 on corg fund acbviliès amowrtfjd kn £179.041 12020 - £194.0471 was mointy attntATrtAbla to $8laT pald to Stsff and rent ol premkns. A lurther £32,629 12020 - £32.6291 wa$ Ir￿￿[T￿l on resth¢aed ￿nd acfvities. There W88 8 d•fit fe Ihe yg8r of £4,33812020 d•fKt t19,7(￿1. STRUCTURE. GOVERMANCE ANO MANAGEMENT Governlng docum• Th? ¢harty Is ￿n¢rolled by it8 gov•mM)g drwrrnnl, a ¢JJ oflru8t and Unin￿r¥&ITatets cwty. Orgartlsatlon41 Structrxg Th? pdty and genernl Man￿ment ol th¢ tharity diectgd by ivs M￿￿?[￿1 Commlltso. a8 Sot tyjt In tho onstibjt'on datsd 181h Octo1￿ 1993 land anThJod on 15th 0(#obeT 2rM)81. The Committee (ory)ns•s thè ¢th￿￿￿On, Ireaswer and souolary and al loa81 other ¢(￿mI￿o0 mornbars. 60% 01 the comnlttee must Indude rorents of chldrnn at th8 Ccffimiitee ￿￿b￿S •rg ebthd at the AGM and serve for 1 year laThJ lor a M￿muM ol 10 are rtreknded aach y••r. REFERENCE AND ADMINk8TRATIVE DETAILS R8glstsr•d ¢h8rlty numbor 1028924 PrlnGlp•l addro58 Th8 Recreation GfouThJ ON London Road Stonè Kent DA9 90Q Trust•89 Mrs J M Kemp TreasJrer Irew8d 25.3.T21 Ms E 8Lttchei Ireslgnod 2.12.21) C Brou9hlon Ir9S9ned 2.12.211 K NotTnan Iresiqned 2.12.211 K Oawes Iresun8d 2.12.211 S Fikri lappointed 2.12.211 L Goo￿￿on lappointad 2.12211 S MoonÈy lappointed 2.12.21 C Ikc*3w laFpoinlad 20.1.221 P￿￿1

ST MARfs UNDER FNES PLAYGROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021 REFERENCE AND ADMIN15TIIATNE D￿AlLs Ind•p•nd•nt Examln•r Blue Rock&l Accounting A¢Gountat¥ts and Tax AthfLw5 8 Twsleton Cwrt PrK)ry HS11 Dartford Kent LIA12EN RESERVES Reserv8s for Ihe core fijnd are m¥nlasnod at a bv] tj f￿T￿l ￿1￿18 b) m88t to day costs and aftor taklng into accwnt cont17gendes 8nd thI￿re ttThrnitrrnts. Aprxoved by ordbroflhe LThrd oflru5t888 (￿....--.-...----....-..-....... and SW on hs by.. S Rkri- Trust4e PagE 2

INDEPEIIDENT EXAIA REPORT TO THE TRUSTEES UMOER FIVES PLAYGR(XIP Independent examlnerS report tothe trust•es of St IAwy's UnderFÉves Haygroup I rèport to th• chanty trttstè89 ¢)n my axarninal￿ ol the aclxwits of St Matys Under FNes (th• TIL￿tI for I year ended 31 Juty 2021. R•8ponsiblili•s •NJ b￿1$ ol roport As the charity trustees of the Trust you we re￿￿1￿ rrfWat￿ of the in acts)rdant with requirefflents ol Ihe Chantstss Ad 2011 (Yhe Acr). I r8port in respect of my exarrTration of th8 Tru￿5 carrnd out ur¥Jw 145 of the Art and in earrying out rny examinatiC￿ I have fdkjwed am aw)lth Direth(¥ts gwen by Ihe Charty C(ThY&wn uTrJer section 1495llbl of 1nd•pènd•￿ 9Xan￿n•￿8 stat•m•nt I have completed my 8xaminab"on. I confirn) Ihat rKJ matarial mallws havo corno to attenbjn in o)MO¢tN)n wilh the examinalion gfving me Cause to bdiève that any mat8ro1 ae£ounbng rocords were not kepl in r8spedoftheTNst as rwuwed ty seclJn 130 dtha Aet L lh& kc¢unts do not xtord th￿ fecords, the 8c£ounts do not tnmpty wth thts wulrem8nt8 ujntsmry Ihe form and oMtsnt of ac￿UnIs 68t out in the Charith•s IAtYAunts Rwrtsl Rewkgb"crt)$ 2(XJ8 than any r8qthrem&)t Ih8t the axounts give • tsye fair view IJ nLrt a mutter as wt ￿ an ttmml￿tk)n. I have no concems and hav& auoss Th) otrw matters kn I￿nnec￿ wrth the examinaoon to whkfi 8ltentlon shouh b8 drawn in this rerKyi in order to en8bk8 a prrw und&rstandir¥ a(rxrtJrbts lo bg r9acW. E Duda ACCA 81ue Ro¢ktrt Aca)unts"rrfd Accountants Tax Advl 8 Twislèton C￿rt Priory HAI D8rrford Keni DA12EN Dat•." May 2022 Page 3

ST MARYS UNDER FIVES PLAYGR(XJP STATEMENTOF HNANCIAL AcnvrrES FOR THE YEAR ENtÉ0 31 JULY 2021 3117121 Tolal funds 31n120 Total nds nds INCOME AND ENOOVNENTS FROM D(￿8th0n$ arKI leg8L¥es 171.494 171.495 169,339 Cther tradivJ 8ctivlt18S Investment incom8 Olher income 27M55 27.855 25.149 7,982 12.480 Total 207J31 207,332 206,976 EXPENDITURE ON Cfvaritab￿ actrviti•s Dknect Challt*Ao Acl1¥￿$ 179.CI11 32.629 211,670 223.233 3.443 179.041 32.629 211,670 226,676 NEf INCOMEIIEXPENDMIRE) 2829) 132.6281 14.338 119,TOOI RECONCIUATION OF FUNDS Total fvnds l>rougM fonwd 37. 503.913 523,613 TOTAL FUNDS CARRIED FORWARD 433.352 499.57S 503.913

ST MARYS UNOER FIVES PLAYGROUP BALANCE SHEET 31 JULY 2021 311T121 Total funds 3117120 Totsl funds lund fl￿d$ FIXED A88ET3 T8nglble assets fj.146 432,170 438.316 471,374 CURRENT ASSETS Debtors Cash al bank and in hand 12.355 48.952 12,355 50.134 12.355 37,461 1.182 61.307 1,182 62.489 49,818 CREDITORS Amounts f4llng du• *ilhln ono {1.2XI) {1.2301 117.2771 NET CURRENT ASSETS .077 1.182 61.259 32,539 TOTALA88eT8 LES8 CURRENT UABILmE8 66223 499.575 503,913 NEf ASSErs 433.352 499,575 503.913 FUNDS Unreslrlctsd bJnd8 Re8trf¢ted funds 10 66.223 433,352 37,933 465.980 TOTAL FUNDS 499.575 503,913 The financ4 8ts18ments •pty￿ed of Trystee8 WKI wthorw for on S Flkrf- Trust88

ST MARY% UNDER RVES PLAYGROUP NOTES TO THE RNANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021 ACCOUNTING POUCIES Basls of th• flnandal slat•monts Th8 finan(¥81 statsrrnts of thè charrty, whth is a wbk b￿effl entity undw FRS 102, h8V8 ten w8par8d in accordance with If Chthtss SORP IFRS 1021 'AcowntyrKJ and R8m"f¥J by Chartb'es." Statem¥nt or Recorm)ended Pra￿Ce lo chanbes wepamg trir acmjnts In ar¥xydanrA wlh the Reporting Stsndard a￿l￿able in UK and Repubk of IrdaThY IFRS 1021 leffective 1 January 20191,. F￿a￿￿?1 Repo￿ng StsThJard 102 Tr Fin￿81 Reprts'r¥J sa￿lard aprAth8 ￿ th8 UK and Republic ol Ireland. and the Charitse$ A¢t 2011. Th& finafic4a slater￿ts have b8en und8rthe historKa cost collvent¥)n. Incom• AJI incorn8 Is rec￿nknd In tho Ststsrn8nt of Flnandal Aclvlkn orKe thfr Larlty h8$ 8nlJlwngnt to Ihe frJnd5, tt Is probable thatthe ryll t• •vJ tho b ffwwfod roWty. Ex￿n￿ltur Li8bilities are rwTh88d 88 èxpthurn a# ￿nn aa th•r• is a al commltbNd tho charity to that oxpendilur&. it i8 proba￿ that a transler of eo)rKynK bwgffts ￿11 be rewirgd in s8tilement and the amount OF th• Obligatir￿ can b• moasur•d ro1iatAy. Exwiditufo 6 accountod for on an accruals basN and h88 been d8ssffjod und¢r heading¥ Ih8t a99reg8te 811 ojst rdated to the category. Where costs Cllnnot be direcuy attn.￿led to pth"cuLqr head￿95 Ibey have been a￿01•y to a¢￿￿￿.9$ on a basis Cons￿1￿nt with Ihg u¥9 ol r9$our￿. Tang￿• fflxod A￿•ts 08prfeAatit￿ L8 wovljod at the ralvs In oth to wriltr dl oath asset fJ4or Its esumthd u8efi Improv•m•nts tts wop•rty Equlpment 5% on eosl 25% rffl Lx951 Fund a¢countSn9 Unrgsldcted fuThJs ￿ bo used kn ￿0rda￿t thè Lthathat48 8t tha dkLYOtknn d th8 1rusto•s. R98trktwJ (wds onty be fLY rgstrkod F•XF•xes wlthkn otd8 01 the chadty. Restrklons arisé when sp8cffj￿ by th• dcwor 14￿¢d for parwor rosln"¢t¢d wrp)s&s. Furthf expLgnaiKffj ofthe nabjre and wrp)a• ol frJnd is I￿￿J•d In th• not•s t th• finanthal gtatsm&nts. OTHER TRADNG ACTMTIES 3117r21 311Tf20 Fundrnisiryj evonts Fees 58Q 23.695 874 26,￿5 27.855 25,149 INVESTMENT INCO 31nr21 311Tf20 D8POSrt ac￿nt In18re8t P¥6 fX)niinuod...

sr..hlARYS. UNDER FIV.ES PLAYGROUP NOTESTO THE FINANCIAL TATEMEiifs. eontlN•d FOR ThE YEAR ENDED 31 JULY 2021 TRUSTEES. REMU14ERATION AND BENEFr Th8rn Were rKs truslg0¥ reMw￿rab0n w cthr t4nefits IJ yw 31 Juty 2021 ￿ for tho yoar gndad 31 Jdy 2020. Thw• wer• nts trust••s' •xpens6s p#KI fr#1￿ year enthd 31 W 2021 norfortho yw 31 July 2020. STAFF COSTS The avgrago rncrthty nurnberofemFknees ¢JJring IhgJWWas as ftkns: 3117f21 11 3117120 Average fi￿b￿0f ornpbs No emF4oyett recew onwyuments In excess Of£￿.(￿￿$. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES Unre5tri(tsd Restr￿ed lund ds Tota1 fuTr(Js INCOME AND ENIX>WMENTS FROII Ocnations and lagac 189,339 169,339 Other Ira(Jlno athil*s Itwestrnent InctNnB Othar Incoma 25.149 25,149 12,480 12,480 Totsl

J8,976 206,916 EXPENDtruRE ON Chadtabkn o¢llvltsg• Dir•cl chattsb￿ Actbvrt 1￿,604 32,629 223,233 Oth8r 3.443 3,443 194.047 32.629 226,676 NET INCOMEIIEXPENDITVREI 12.929 132.6291 119.7DOI RECONCIUATION OF FUNDS TotAI fvnd• brougm forward 25.¢Y)4 498,PJ)9 523,613 TOTAL FUNDS CARRIED FORWARD 37.933 465,980 503.913 Page 7 i))ntinued...

UNDER FIVES PLAY.G.￿up I40T￿s TO THE EINANCIAL STA.TE.MEIITS. Con￿11 FOR THE YEAR ENDED 31 JULY 2021 TANGIBLE FIXED ASSETS Imp￿¥ements to E¢wipment Totals COST At 1 August 2020 31 W 2021 e61.175 4.115 665.290 DEPRECIATION At 1 August 2020 for 189.801 4,115 193,916 33,058 Al 31 Jubf 2021 222.859 4,115 226.974 NET BOOKVALUE At 31 July 2021 4316 438.316 At 31 July 2U20 471,374 471.374 OEBTORS.. AMOUIITS FALUNG DUE wrrH114 ONE YEAR 3117r21 311Tf20 Olhol debt 12.355 12.355 CREDITOR8: ￿0up￿s FALLIIIG DUE WITHW ONE YEAR 3117121 3117120 Taxabon and soual Oth8r crodltorn 14981 1,726 12661 17,543 1230 17,277 10. MOVEMENT IN FUNDS voment fut)d& At 31.7.21 At1M20 Unr•8trlct•d fund• Core funding 37.933 28.Xl 66.223 Rgstrlcted fun Kent County Counal- Buih'ng (>ant Kent County Coundl- EYFS Grant Kenl Counly Counol- Prnfess￿aI Dev8lopm8nt Grant 465.667 {32.6281 433.039 132.6281 433,352 TOTAL FUNDS )3813 14,338 499,575 Pw8

ST MARYS UNDER FIVES PLAYGROUP IIOTES TO TrtE FINANCIAL STATEMEprfs. continu•d FOR THE YeAR ENDED 31 JULY 2021 io. MOVEMENT IN FUNDS-contlnu•d N6t rr¥)vement in fu￿18. Iidthlod in ts atrm arg as 6)kn￿.. In￿￿j Res￿￿￿$ Movement in fvnds UnrMtrlct•d lunds CO￿ fvnding 207.&31 {179.0411 28.2 Re$trithd funds Kent Cc¥Jnty cO￿￿11- Buik1iig Granl (32.6291 132,6281 TOTAL FUND8 207.332 1211,8701 14,3381 Comp4ratl¥M for mov•rn•nt In fund• Net fiKJV8mgnt l) frjnds At 1.&19 31.7.20 Unr••trl¢t•d fvnd* Cor• fundln9 12.929 37,933 ftestrf￿d fund Kenl County Councll- Buildbng Grnnt Kgnl County cour￿lI- EYFS Grdnt Ktnt Ctyjnty Couneil- Prtsfttsbjn Devek)pmenl Gwt 4982 132.fj291 465.667 498.609 {32.6291 465,980 TOTAL FUNDS 5rJ.613 I19.7￿) 503,913 Coryarat￿9 net fiJThY$. In ofe as fvJlrMs'. Inoxnirg Resou •xpondBd I funds Unrnstrl¢led fvnd Core fundlng 2(￿.976 1194,0471 12.929 R•stiict￿ fun Kent County Co￿d1- Bull ding Grnnl 132.6291 132,6291 TOTAL FUND8 206.976 1226.6761 119,70DI P￿9 dtnued...

NDER F PLAY NOTESTO THE FINANCIAL STATEMEi¥fs. eontinued FOR THE YEAR ENDED 31 JULY 2021 10. MOVEMENT114 FUNDS- conlinugd A current 12 rMnths and prnr y•ar 12 ccfflbin•J F)silMM 1$ 8$ f￿k￿$. rN)vèment in fuThJs At 31.7.21 At 1A.19 Unr•strict•d fvndB CO￿ lunding 25.(MM 41.219 66.223 R••trlcted funds Kent County Coundl- Buikllng (>ant Kont Counly Council- EYFS Grant Kent Coufi¢y Cothtyl- Prnf•$$K￿ DeveloprrTht Grant 165.2571 433.039 105,2571 433,352 TOTAL FUNDS 523.613 124.0381 499.575 A Gufrenl yw 12 months and prkx year 12 rrKth ojmblwj n•t mtylemeni in fu￿. ind￿•￿ In lh• abovo a 89 f(AIow8'. Inwning Resojrces res￿￿¢83 •xpan￿d Movernent In fjjnds Unf•th¢t•d lund• Core fundln9 414.307 {373,0881 41.219 Resmctad fund8 Kent County Coundl- Builthng 165.2561 165,2571 TOTAL FUNDS 414.308 1438.3461 124,0381 11. CONnNGENT LIABILtriES Accor(Jlng ¢0 the tem￿ of the Bthjlng Grarrt Agr8erMnt twltt) Kent Crnjnty fA)wdl IKCCI. ￿ tharlty L8 118bb to r•fund th• lull rna￿8t vakje lo KCC rf Ihe i# st40 wrtlmn 20 y88rs from tho date of comtA8ts"on of the refurbislwneni and extensw. 12. RELATED PARTY DISCLOSURES Therè no r8181od p*ty tran8xknknth•￿lTrj•d 31 Jdy 2tr21. Page 10

Illue Rocket A¢countlmg 8 Twislet4>n Court Prlory Hill DArtford Kettl DAI ZEN St Ifry's Under Ffves Pliygroup. Recretlon Ground L4bndon Road Greeohlthe Kent DA9 9DQ Dear'l n￿tee$. Wc h¢reby confim lo the best of our knowlcdge and belief, having made appropriate enquiries ofother trustec8 and otricials of th¢ ¢harity. thc following repTLsen¢aUons given ¢0 you in connL'Lli(>n with your examination of ihe financial sthiemenis for the year cndcd 3151 July 2021. Rpre)ntolions We acknowlcdge as in￿[¢¢$ our rcsw)nsibilily for making accwa reprcsentatiotL8 10 you and for (he accoun15 which you have prcpared on IKhalf of the charity. 2. We continn that all thc a¢¢ounling records hai"e been made available to you tor the purpose of your exumination 8nd tha¢ all the trgnsartions undertaken by the charity have been properly reflected dnd recorded in the accouniing records. All oth¢r records and r¢iat¢d inf0m￿liOn. including minutcs of all Irustcc and mcmbcrs, meetings. have been made avaKlabl¢ lo you. Wc Lonfirni that. ai the balance shtti datr. the charity bad no tiabilities or provision¥ other than th08¢ rK0￿1Zed and no contingent liabiliiies other than those disclosed in the fitw]cial 5latements. We confirm that there have been no events st￿¢ thc balance shcci dalc which require di.8closure or "hich would ￿￿teriallY affect ihe atnounts ill the fina￿la1 siatements.. othcr than those alrcady disrloscd or includcd in the fina￿1￿1 stat¢m¢nts. Wc Confinn that the charity has not ￿￿￿tract¢d for any ￿pItal ex￿dIt￿re other than as disclosed in the financial statements. We ¢onfimi tht therr no l#ws or ¥¢guhiioos that are central to the charity's ability to conduct is business. We confirm Ibat. in our opinioo the clwity'8 fitwKial Syatements should i* prepared on the grounds that current and future souwes of funding or support wll be more than &dequale for the charity's n¢¢d3. We eottfirni thAt we are not aware of any trdnsactions with relatd parties requirÈng diselo$ure in th¢ financial statemetkts.

1. We confiTm that all grants. donations and other incotne. including those subject to speLial ten))s or condiiions or received for restricled pU￿￿)seS, have been notified to YO￿ There hav¢ been no breaches of ternLS or conditions duriug the peri(Ml regarding the appkncatioD of such income.
2. Wc acknowlcdg¢ ow r¢spon$ibility for the design and implementaiion of controls to prevent and detect fraud. We confirni that we hav¢ disclosed to you the results of our own a&se&$n￿t of thc risk of fruud in tbe charity. I l. We confirni tha¢ thcTC have been no adual or I￿t￿n¢e$ of fraud involving trustL%S. matLqgemcnL or employccs who hayc a sigwficant toll iti iniernal Control or that could havc a matcrial effect on ihe financial statements. We also confirni ihat we aTe not aware of any allegaÈions of fraud hy fornier trustees, employee& regulators or oiher5.
3. We ¢onfiTm that w¢ ar¢ not awar¢ of 8ny matters of material si8nificance that sknuld be retK)rted t() th¢ Charity Commission. Yours faithfully> W¢ contirni thai th¢ abov¢ r¢pr¢s¢ntaiions ￿ madc on th¢ basis of ¢nquiri¢s of manag¢m¢nt and statTwith relevant knowledge 8nd experience (and where appropriate. of itLspection of supportiiig documeDtBtion) uffL¢icnt to saiisfy us that we ¢an prop¢rly make ca¢h of thw reprcscntstions to you. Directorrrrusi¢e