REGISTERED CHARITY NUMBER: 1028924
REPORT OF THE TRUSTEES AND
uNAuD￿ED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2022
OR
ST MARYS UNDER FIVES PLAYGROUP
Blue Rocket Acc￿nting
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 Repo￿ng by Charib"es.' Slalemenl of Recommended Prath'ce
appIl￿ble 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 ¢8￿ful 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 exter￿ed hours groups, together with the
right of pa￿nts 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 I￿sIgned 2112120211
S Fikri (appointed 2112120211
L &)odison lappoint8d 211212021)
S Moonèy (appointèd 2112120211 (resigned 9￿2023)
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 aCC￿￿nt 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 responsi1￿e 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 aprAK2￿e requirements conceming the fomi and content of accounts sel
(Xjt in the char￿eS (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 p￿pared 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 r￿￿ed 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 cla￿￿led 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 L￿d in acujrdance wth the charilable obiectives al the discTrtion of the trustaas.
Restricted fU￿S 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.ct￿1 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
I￿￿STMENT INCOME
3117122
31tT121
Doposit acccxjnt int8TeSt
TRUSTEES. REMUNERATION AND BENEF￿5
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 nUm￿r 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 END0WMETr￿s 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 chatlta￿e 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 ASs￿s
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 COu￿ty 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 C￿jTrty 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
ext￿nded
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