REGISTERED CHARITY NUMBER: 1028924 REPORT OF THE TRUSTEES AND uNAuDED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022 OR ST MARYS UNDER FIVES PLAYGROUP Blue Rocket Accnting Acowntants and Tax Adwse 8 Twisleton Cwrt Priory Hill Dat1ford Kent DA1 2EN
ST MARYS UNDER FIVES PLAYGRO CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022 Pag• Report of the Trustees Independent Examln¢rfs Rgport Statement of Flnanclal Actlvitias Balance Sheet Notss to thè Financial Staternents 6 to 10 Detailed Ststement of Financial ActiV5bes
ST MARYS UNDER FIVES PLAYGROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022 The trustees present their tK)rt Nwlh the finan(xal stslements of the charity for the year ended 31 July 2022. The Iruslees have adopted the proM&ons of Acix)unting and Repong by Charib"es.' Slalemenl of Recommended Prath'ce appIlble to charities preparing their accounts in accordance with the Finanaal Retx)rbng Stsndard applicatje in the UK and Republic of Irdand IFRS 102} (effective 1 January 2019). OBJECTIVES AND ACTivmES Objectives and aims In setting the objectives and planning the a¢tiMties. the Tnjstees have gwen ¢8ful consideration lo the Charty Commission's general guidance on putAic benefit and in particular to its supplementary public benefit guidance on advancing educalion and on fee-charging. The objects for whi( the thartty is established are'.- To enhance the development and education of ¢hildr8n primarily under ststulory schty)l age by encouraging parents to understand and provide for the needs of thetr ¢hildren through communty groups and by.. al offering appropriate play, education and care facilities, famity leaming and extered hours groups, together with the right of pants to take responsibilrty for and lo bec¥)rne involved in the activities of such grc¥Jps. ensuring that such groups offer opportunities for all children whalevertheir race. cultu, religion. means of ability-, bl encouraging the study of suth needs of children and Iheir families. ar tx(xnoling public interest in and recognition of such needs in the l(ral areas.. cl instigating and adhering lo and furthering the aims arKI objerts of the Pre-schcol Leaming Alliance. ACHIEVEMENT AND PERFORMANCE Review of Activities and Achievements During the year the charity received grants totalling £141.275 12021 - £171.495) from Kent County Council in respect of it's core activity. together fee incorne from parents amounts.ng to £24,276 {2021 - £26,905) and other income from fundraising, interest, donations and further inu)me totalling £3.28312021 £9501. There was also an amount of £O12021- £7.9821 recetved forfurhyJgh grants from HMRC, in this year. Expendtture on (%) fund 8thvM"es anY)unled to £181.134 (2021 - £179,041) whic was mainly attribulable 10 Salaries paid to stsff and rent of premises. A further £32,629 12021 - £32.6291 was inojrred on restricted fund aclNities. There was a deficit for the year of £44,92112021 deficrt £4,338). STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveming dcoJmenL a deed of IDJst arHJ c¥)nslitutes an unin¢x)rporated charity. Organlsatlonal structure The policy and general management of the charity is directed by il's Management Committee, as sel out in the constitution dated 18th October 1993 land amend on 15th October 20081. The Gommittee compnses the chairpefson. treasurer and secretsry and al least other committee members. 60Vo of the committee must indude parents (rf chiklren at the schcd. Commttlee memtErs are elected at the AGM and serve for 1 year land for a maximum of 10 years) and are r&dected eath year. REFERENCE AND ADMINISTRATNE DETAILS Registered Charity number 1028924 Principal address The Recreauon GrourKI Off London Road Stone Kent DA9 9DQ
ST MARYS UNDER FIVES PLAYGROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2022 Tnjstèès Mrs J M Kemp Treasurer Iresigned 2513120221 Ms E Butcher (resigned 2112120211 C Broughton Iresigned 211212021) K Nomian (resigned 2112120211 K Davies IsIgned 2112120211 S Fikri (appointed 2112120211 L &)odison lappoint8d 211212021) S Moonèy (appointèd 2112120211 (resigned 92023) C Ikokwu (appointed 2011120221 (resigned 913120231 D Sokan lapFx)int&d 913120231 Dr F Mohamed lappointed 913120231 V Ajipieva lapFY)inted 913r20231 Independent Examiner Blue Rocket Acc4)unling Accountants and Tax Advisers 8 Twslelon Court Priory Hill Dartford Kent DA12EN RESERVES Reserves lor the core fvnd are maintsined at a level lo pn)vide suffiaent fvjnds to meet day to day cosls and after taking into aCCnt eontingencies and future commitments. Appn)ved by order of the board of twstees on 31 May 2023 and svJned on rts behalf by. S Fikri- TTuslee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST MARYS UNDER FIVES PLAYGROUP Independent examinerfs report to the trustees of St Marf$ Under Fives Playgroup I report to the charity trustees on my examination of the accounts of Sl Ma$ Under Fives Playgroup (the Trust) for the year ended 31 July 2022. Rgsponsibilities and basis of report As the tharity trustees of the Trust you are responsi1e f¢x the preparation of the ac(wnts in accordance with the requirements of the Charities Act 2011 llhe Acri. I report in respect of my examination of the Trusfs aco)unls rarried iyjl under Section 145 of the Act and in carying out my examination I have followed all applicable Diredions gNen by the Charity Commission under Section 14515llbl of the Independent examinerfs statement I have completed my examination. I confirm Ihat no materi81 matters have (x)me to my attention in conng¢lion wth th8 examinab.on giving me rAuse io believe that in any material respect acmjnting records were not kept in respect of ihe Trust as require(J by Section 130 of the Act., or the accounts do not accord with those records: or the accounts do not wmply wth the aprAK2e requirements conceming the fomi and content of accounts sel (Xjt in the chareS (Accounts and RetM)rtsl Regulations 2(X)8 other than any requirement that the accounts give a thje and fair view whith is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in nneCtion wrth the examination to which attention should be drawn in this report in order to enable a proper understandin9 of the accounts to be reached. E Duda Blue Rocket Accounting Accountants and Tax Adwsers 8 Twslelon Court Priory Hill Dartfor Kent DA12EN Date.. May 2023
ST MARYS UNDER FIVES PLAYGROUP STATEMENT OF FINANCIAL ACTivrriES FOR THE YEAR ENDED 31 JULY 2022 3117122 Total funds 3117121 Total fvnd5 Unrestrthd fund Restricted funds Notes INCOME AND ENDOWMENTS FROM Donattons and *aoes 141,275 141,275 171,495 Other trading acts"vtknes Investment income Other income 24,276 24.276 27.855 3.283 3,283 7.982 Totsl 168,842 168,842 207,332 EXPENDrruRE ON Charitablè actlvltles Direct Chatitable AUJwtie5 181.134 32,629 213.763 211,670 NET INCOMEIIEXPENDrruREI 112.292) {32.6291 144,9211 14,3381 RECONCILIATION OF FUNDS Totsl funds brought fotward 66223 433,352 499,575 503,913 TOTAL FUNDS CARRIED FORWARD 53.931 4,723 454,654 4g9,575
ST MARYS UNDER FIVES PLAYGROUP BALANCE SHEET 31 JULY 2022 3117122 Total funds 3117121 Total funds Unrestricted Restricted fund fijnds Notes FIXED ASSETS Tangible assets 6.248 399.541 405,789 438,316 CURRENT ASSETS DÈbtotS Cash at bank and in haThl 14,355 33.932 14,355 35,114 12,355 50,134 1.182 48.287 1.182 49,469 62.489 CREDITORS Amounts falling due wihin one year 16041 16041 11,2301 NET CURRENT AssErs 47.683 1,182 48,865 61.259 TOTAL ASSETS LESS CURRENT UABIUTIES 53,931 4CKS.723 454.654 499.575 NET ASSETS 53,931 400,723 454,654 499,575 FUNDS Unrestricted funds Restricted funds 10 53,931 400.723 66,223 433.352 TOTAL FUNDS 454,654 499.575 The finanaal ststements were approved by the Boaid of Trustees and authoris&J for issue on 31 May 2023 and were signed on ts behaff ty. S Fikri- Trustee
ST MARYS UNDER FIVES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022 ACCOUNTING POUCIES Basis of preparing the financial statements The financial statements of the d)arity, which is a public benefit entity under FRS 102, have been prepared in acLordance with the Charities SORP (FRS 1021 Ac(x)unting and Reportin9 by Chartties.. Stalerllent of Recommended Pract applicab to tharities preparing their accounts in aCcA)rdan with the Financial Repo"ng Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 20191.. Financial Reporting Standard 102 'The Finanaal Standard applicable in the UK and Republic of Ireland, and the Chartties Act 2011. The finanaal statements have been ppared under the histor¢cal cost convention. Income All inwme Is cognised In the Statement of Finanoal Activities once the chatity has entitlement to the funds, It is probable that the inmme will be red and the amount can be measured reliabty. Expendlture Liabilibes are recognised as expenditu as soon as there is a legal or constructive obligation committing th8 tharity to that expenditure, it is probable that a transfer of eo)nomK benefits will be required in settbment and the amount of the obligation can be measured reliaNy. Expenditure is accounted for on an accruals basis and has b66n claled und8r headings that aggregate all cost related lo the category. Where costs cannot be dire¢Uy sttrsbuted lo pariwiar headings they have been allocated to act¢vities on a basis consistent wth thè use of resources. Tangible fixed assets Depreciation is prowded at the folkthirKJ annual rdtes in order to write off each asset over its estimated useful Improvements to property Equipmenl 5% on cost 25OA on c£>st Fund accountlng Unrestricted funds can be Ld in acujrdance wth the charilable obiectives al the discTrtion of the trustaas. Restricted fUS can only used for parti(xJlar restrK#e(I purposes within the objects of the charity. Restrictions arise when specified by the donor orwhen f¥JThJs are rais&l for parb"cular restn.ct1 purposes. Further explanation of the natura and purpose of eath fund is induded in the notes lo the financAal statements. OTHER TRADING ACTivmES 3117122 31n121 Fees Olher in¢x)me- course fees rei mbursed 24.276 26,905 950 24,276 27,855 ISTMENT INCOME 3117122 31tT121 Doposit acccxjnt int8TeSt TRUSTEES. REMUNERATION AND BENEF5 Thé were no trustees. remuneration or other beneffts for the year ended 31 July 2022 nor ts the year ended 31 July 2021. Trustees. expenses There were no trustees. expenses paid for the year ended 31 July 2022 for the year ended 31 July 2021.
ST MARYS UNDER FIVES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 JULY 2022 STAFF COSTS The average monthty number ofempbyees during the year was as follcws.. 31tT122 11 3117121 11 Average nUmr of employees No employees r8ceNed emol¥Jments in excEss of £60,. OMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVMES Unrestricted fvnd Restricted funds Total funds INCOME AND END0WMETrs FROM Donab"ons and legaues 171.494 171,495 Othertrading actimties Other income 27.855 7,982 27.855 7,982 Total 207,331 207,332 EXPENDITURE ON Charitable actiwties Direct chatltae ActNitses 179,041 32,629 211.670 NET INCOMEIIEXPENDITUREI 28.290 (32,628) {4.3381 RECONCIUATION OF FUNDS Total funds broughl forward 37.933 465,980 503,913 TOTAL FUNDS CARRIED FORWARD e£.223 433.352 499,575 TANGIBLE FIXED ASss Improvements propetty Equipment Totals COST At 1 August 2021 Additions 661,175 4,115 590 665.29D At 31 July 2022 661,175 4.705 665,880 DEPRECIATION At l August 2021 Charge for year 222,859 33.059 4,115 58 226,974 33,117 Al 31 2022 255.918 4.173 260,091 NET BOOK VALUE At 31 July 2022 405,257 532 405,789 At 31 July 2021 438.316 438.316
ST MARYS UNDER FIVES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS - ¢ontinued FOR THE YEAR ENDED 31 JULY 2022 DEBTORS: AMOUNTS FALUNG DUE wrrHIN ONE YEAR 31tT122 31t7121 Oiher debtors Prepayments 12,355 2,000 12,355 14,355 12.355 CREDITORS: AMOUNTS FALUNG DUE VrnIIN ONE YE4R 3117122 311T121 Taxation and soaal security Other credrtors 13541 958 I4) 1,726 604 1,230 10. MOVEMENT IN FUNOS Nel movement in fund5 At 31n122 At 118121 Unrestricted funds Corè funding 66,223 {12,2921 53,931 Restrfcted funds Kent COuty Councal - Building Grant Kent County Counul- EYFS Grant Kent County Counul- Professional Development Grant 433,039 132,629) 400.410 304 433.352 132.6291 400,723 TOTAL FUNDS 499,575 144,9211 454,654 Nel movement in fvjnds. induded in Ihe above are as follows.. Incc(ning resour Resources expended Movement in funds Unrestiicted funds Core fvnding 168.842 1181.1341 112,2921 Restricted funds Kent CjTrty Counc41- Buibding Grant 132.629) 132,6291 TOTAL FUNDS 168,842 {213.7631 144.021 }
ST MARYS UNDER FNES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ÉNDED 31 JULY 2022 10. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Nel movement iri fiJrKIs Al 31tT121 At 118120 Unrestricted funds Core funding 37,933 28,2 66,223 Restrlcted funds Kent County Council- Buikling Grant Kent C(xJnty Council- EYFS Grant Kent County CouncAI - Professional Development Grant 465.667 {32,6281 433,039 465.980 132.628) 433,352 TOTAL FUNDS 503,913 14,3381 499,575 Comparab've net movement in ftjnds, induded in the above are as follows: Incoming resources Resources extnded Movement in funds Unrestrlcted funds Core funding 207.331 1179,041) 28.290 Restrlcted funds Kent County CoLbnc41- Buildiro Grant {32,6291 132.6281 TOTAL FUNDS 207.332 1211.670) 14.338} A current year 12 months and prioryear 12 months combined position is as follows.. Net movement in funds At 31n122 At 118r20 Unrestricted funds Core funding 37.933 15.998 53.931 Restrlcted funds Kent County Council - Buikfjing Grant Kent County Council - EYFS Grdnt K¢nt County CounGiI - Prof63&ional Dev8lopm8nt Grant 465,667 {65,2571 400,410 304 465.980 165,2571 400,723 TOTAL FUNDS 3,913 {49.2591 454,654
ST MARYS UNDER FIVES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS- ¢ontinued FOR THE YEAR ENDED 31 JULY 2022 10. MOVEMENT IN FUNDS- continued A current year 12 months aThJ prior year 12 mnths C(bined net movement in ftjnds, included in the above are as follows.. Incx)ming resources Resources expended Movement in ftjnds Unrestricted funds Core funding 376.173 1360.1751 15,998 Restricted funds Kerrt County Counol- Building Grant 165,258) {65,257) TOTAL FUNDS 376,174 1425,4331 149,2591 11. CONTINGE LIABILITIES According lo the tern of the Building Grant Agreement ¥Mth Kent County Council IKCC), the charity is liable to refund the full market value to KCC rf the propety is sokl within 20 years from the date of o)mpletion of the refurbishment and exiension. 12. REL4TED PARTY DISCLOSURES There were no related party transactions for the year e[ed 31 Juty 2022.
ST MARYS UNDER FIVES PLAYGROUP DETAILED STATEMENT OF FINANCIAL ACTnimES FOR THE YEAR ENDED 31 JULY 2022 3117122 Tot81 fijnds 31t1121 Total funds Unresbicted Restricted runds INCOME AND ENDOWMENTS Donatlons and legacies KCC- main funding and additio nal cx)ver 141.27S 141,275 171.495 Other trading activities Fees Other income- course fees rei mbursed 24.276 24.276 26,905 950 24.276 24.276 27.855 Investment income Deposit account interest Other income Govemment grant Other income 7,982 3.283 3.283 3,283 3,283 7.982 Totsl incoming resources 168,842 168.842 207,332 EXPENDrruRE Charltsble actlvldes Wages Rent Insurance Utilities Telephone Sundries Cleaning and paIrS Equipment and book purchases Food Staff unrfom)s Trdining Travel expenses Computer expenses Depreciation of tsngible fix assets 143,847 14, 1,913 2,676 819 143,847 14,856 1,913 2,676 819 1.600 1,432 5,705 2,102 1,100 829 33 301 33.117 153,026 9,354 1.880 2,108 805 221 306 3,784 1,552 979 1,432 5,705 2,102 1,11X) 829 301 279 33.059 32,629 177,701 32.629 210,330 208,254 Support costs GovemanGe Gosts A¢o)untancy and legal fees 3.433 3,433 3.416 Total resources expended 181.134 32,629 213,763 211,670 Net lexpenditureifinGome 112,292) (32,629) (44,9211 14,3381