REGISTERED CHARrrY NUMBER." 1028924 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 FOR ST MARYS UNDER FIVES PLAYGROUP Blue Rocket Acwjnting Accountants and Tax Advisers 8 Twtsleton Court Priory Hill Dartford Kent DA12EN
ST MARYS UNDER FIVES PLAYGROUP CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 Page Report of the Truste05 1 to 2 IndepeTKlent Examlnefs Report SLqtsment of Flnanclal Activit Balancè Sheet Notes to the Financlal Statements 6 to 10 Detalled Statement of Financlal Actlvlties 11
ST MARYS UNDER FIVES PLAYGROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024 The trustees present their report with the financial ststements of the charty for the year ended 31 July 2024. The trustees have adopted the provisions of Accounting and Reportsng by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan Imth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). OWECTIVES AND ACTIVITIES Objectives and aims In setting the objectives and planning the activilies, the TTUStees have given careful conSideratn to the Charity Commission's general guidance on pubEic benefft and in paCUlar to its Supernentary public beneftt guidance on advancing education and on fee-charging. The objects for whtch the charty 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 communty groups and by.. a) offering appropriate play, educatson and care facilitses. family leaming and extended hours group5, together with the nght of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunits'es for all children whatever their race, culture. religion. means of ability, b) encouraging the study of such needs of children and their families, and promots'ng tlC interest in and recc¥Jnrtion of such needs in the local areas.. c) insb'gabng and adhering to and furthering the aims and objects of the Pre-school Leaming Alliancè. ACHIEVEMENT AND PERFORMANCE Review of Actlvltles and Achievements Dunng the year the charty received grants totalling £139.231 (2023 - £139,231) from Kent County Council in respect of it's core activty, together with fee income from parents amounting to £28,110 (2023 - £28,110) and other income from fundraising, interesL dOrtIonS and further income totalling £108 (2023 £108). Expendlture on core fund activities amounted to £189.448 (2023 - £189,448) which %Yds mainly attn'butable to salaries paid to staff and rent of PrniSes. A further £32.629 (2023 - £32,629) vrds incurred on restricted fund activrties. There knRS a deficit for the year of £54.628 (2023 defictt £54,628). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveming dcKument. a deed of twst and constitutes an unincorporated charity. Organisational structure The policy and general management of the charty is directed by it's Management Committee, as set out in the constitution dated 18th October 1993 (and amended on 15th October 2008). The Commrttee comprises the chairperson, treasurer and secretary and at least bNo other committee members. 601 of the commrttee must indude parents of children at the school. Committee members are elected at the AGM and serve for 1 year (and for a maxÉmum of 10 years) and are re£lected each year. REFERENCE AND ADMINISTRATIVE DEfAILS Registered Charity number 1028924 Prlnclpal address The Recreation Ground Off London Road Stone Kent DA9 gDQ Page I
ST MARYS UNDER FIVES PLAYGROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024 Trustees S Fikri L Goodison (resigned 3113r2024) D Sokan Dr F Mohamed (resigned 3113r2024) V Alipieva (resigned 311312024) M Paris {appointed 10112124) J Lucas (appointed 10112124) P Phanny (appointed 10112124) Independent Examiner Blue Rocket Accounting Accountants and Tax Advisers 8 Twsleton 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 commitments. Approved by order of the board of trustees on 29 May 2025 and signed on Fts behalf by: S Fikri - Trustee Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST MARYS UNDER FIVES PLAYGROUP Independent examinerfs report to the trustees of St Mary's Under Fives Playgroup I report to the charity trustees on my examination of the accounts of St Marls Under Fives Playgroup (the Trust} for the year ended 31 July 2024. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance wth the requirements of the Chartties Ad 2011 (Ihe Act,). I report in respect of my examination of the Trusys accounts carried out under Section 145 of the Act and in arrying out my examination I have followed all applicable Direth"ons given by the Charity Commission under Section 145(5)(b) of the Act. Independent examlnerfs statement I have completed my examination. I confim that no material matters have (x)me to my attention in connection with the examination giving me cause to believe that in any material respect." accounting records were not kept in resped of the Trust as required by Section 130 of the Act", or the accounts do not accord wth those records,. or the accounts do not comply wtth the applicable requirements conceming the fomi arKI content of 2ccourrtS set out in the Chanties (Accounts and Reports) Regulabons 2008 other than any requirement that the accounts give a true arKI fair view Nthich is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention shoukl be drawn In this report in order to enable a proper understsnding of the accounts to be reached. M Calabrese Blue Rocket Accounting Accountants and Tax Advisers 8 Twisleton Court Priory Hi15 Dartford Kent DA12EN Date.. May 2025 Page 3
ST MARY8 UNDER FIVES PLAYGROUP STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 JULY 2024 31tT124 Total funds 3117123 Total funds Unrestricted Restricted fund funds Notes INCOME AND ENDolENTs FROM Donations and legacies 133.726 133,726 139,231 Other trading activities Investment income Other income 23.537 23,537 28,110 102 Total 157.266 167,449 EXPENDITURE ON Charitable activities Direct Chatitable Ath'vities 146,653 32,629 179,282 218,477 Other 3,379 3,379 3,600 Total 150.032 32.629 182,661 222 077 NET INCOMEI(EXPENDITURE 7,234 (32.629) (25,395) (54,628) RECONCILIATION OF FUNDS Total funds brought forward 31.932 368.094 400,026 454,654 TOTAL FUNDS CARRIED FORWARD 39.166 335,465 374,631 400.026 Tne noies fomi pan oflliese Ilnanctal smemen Page 4
ST MARYS UNDER FIVES PLAYGROUP BALANCE SHEET 31 JULY 2024 3117124 Total funds 3117123 Total funds Unstrted fvnd Restricted funds Notes FIXED ASSErs Tangible assets 4.537 334,839 339,376 372,583 CURRENT ASSETS Debtors Cash at bank and in hand 12.355 26,904 12.355 27.530 12,355 20,907 626 39.259 626 39,885 33,282 CREDITORS Amounts falling due within one year (4.630} (4.630) (5,819) NET CURREKf ASSErs 34.629 626 35.255 TOTAL ASSETS LESS CURRENT LIABILITIES 39,166 335.465 374,631 400,026 NET ASSETS 39.166 335,465 374,631 400,026 FUNDS Unrestricted funds Restricted funds 10 39,166 335,465 31,932 368.094 TOTAL FUNDS 374,631 400,026 The financial statements were approved by the Board of Trustees and authorised for issue on 29 May 2025 and were signed on tts behalf by." S Fikrt - Trustee The notes fomi part of these finawJ gtaterrents Pa96 5
ST MARYS UNDER FNES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 ACCOUNTING POUCIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The financial statements of the chanty. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporbng by Charits'es.. Statement of Recommended prath applicable to charities preparing their accounts in accordan wth the Finanaal Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 The Financial Rèporting Standard applicable in the UK and Republic of Ireland. and the CharrtS Act 2011. The financial sL2tements have been prepared under the historical cost convention. INCOME All income is recognised in the Statement of Financial Ath'vtties once the charity has entrtlement to the funds, rt is probable that the income *iS1 be re[Ved and the amount can be measured reliably. EXPENDITURE Liabilrties are recognised as expenditure as soon as there is a legal or constnjctive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefrts wtll be required in settlement and the amount of the obligation can be measured reliably. Expendrture is accounted for on an accruals basis and has been dassified under headings that aggregate all cost related to the category. Where costs cannot be directty attrFbuted to particular headings they have been a]located to acknvtties on a basis consistent with the use of resources. TANGIBLE FIXED ASSETS Depreciab'on is provided at the following annual rates in order to write off each asset over its estimated Useful lrfe. Improvements to property Equipment 5% on cost 25% on cost FUNDACCOUNTING Unrestricted funds can be used in accordaru with the charitable objecb'ves at the dis¢retion of the trustees. Restricted funds can only be used for particular restricted purposes vAthin the objects of the Gharity. Restrictions arise when specffied by the donor or when frjnds are raised for particular restricted purposes. Further explanats.on of the nature and purpose of each fund is induded in the notes to the financial statements. OTHER TRADING ACTivrriES 3117124 31/23 23,537 28,110 Page 6 conlinued...
ST MARYS UNDER FIVES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 JULY 2024 INVESTMENT INCOME 31n124 31r/123 Deposrt account interest TRUSTEES REMUNERATION AND BENEFITS There were no trustees. remunerab.on or other beneffts for the year ended 31 July 2024 nor for the year ended 31 July 2023. TRUSTEES. EXPENSES There were no trustees, expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023. STAFF COSTS The average monthly number of employees during the year vrds as follows: 31t7124 3117123 10 Average number of employees No empkjyees receNed emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMEKf OF FINANCIAL ACTIVITIES Unrestricted fijnd Restricted funds Tot81 nd5 INCOME AND ENDOWMENTS FROM Donations and legarjes 139.231 139,231 Other trading activtttes Investment income Other income 28.110 28.110 102 102 Total 167,449 167,449 EXPENDITURE ON Charitable activities Direct Chatrtable Activities 189,448 32.629 222,077 NET INCOMEI{EXPENDrruRE) (21,999) {32,629) (54,628) RECONCILIATION OF FUNDS Total funds brought forward 53,931 400,723 454,654 TOTAL FUNDS CARRIED FORWARD 31.932 368.094 400,026 Page 7 conb'nuvj...
ST MARYS UNDER FIVES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024 TANGIBLE FIXED AssErs Improvements property Equipment Totsls COST At 1 August 2023 and 31 July 2024 661,175 4.705 DEPRECIATION At 1 August 2023 Charge for year 288,977 33.059 4,320 260.091 At 31 July 2024 322,036 4,468 293,297 NET BOOK VALUE At 31 July 2024 339.139 237 339,376 At 31 July 2023 372,198 385 372,583 DEBTORS: AMOUNTS FALLING DUE THIN ONE YEAR 3117124 3117123 Other debtors Prepayments 12,355 12,355 12,355 12,355 CREDITORS: AMouKfs FALLING DUE MTHIN ONE YEAR 31/24 3117123 Taxation and social security Other ¢reditors 656 3,974 1,381 4,630 10. MOVEMENT IN FUNDS Net movement in fvnds At 31ntt4 At 118r23 Unrestricted funds Core funding 31.932 7,234 39,166 Restrlcted funds Kent County Council - Building Grant Kent County Councs1- EYFS Grant Kent County Council - Professional Development Grant 367,781 304 (32.629) 335,152 304 368.094 32.629 335.465 TOTAL FUNDS 400,026 25,395 374,631 Page 8 ¢rninu&J...
ST MARVS UNDER FIVES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2023 10. MOVEMENT IN FUNDS- contlnued Net movement in funds, included in the above are as follows: Inc¥)ming resour Resources expended Movemenl in funds Unrestrlcted funds Core funding 157.266 (150,032) 7,234 Restricted funds Kent County Council - Buikling Grant {32.629) (32,629) TOTAL FUNDS 157.266 182,661) 25,395 Comparatlves for movement in funds Net movement in funds At 3117123 At 118122 Unrestricted funds Core funding 53,931 (21.999) 31.932 Restrlcted funds Kent County Council - Building Grant Kent County Council - EYFS Grant Kent County Council - Professional Development Grant 400,410 304 (32,629) 367,781 304 32.629 368,094 TOTAL FUNDS 454.654 400 026 Comparative net movement in funds, Iruded in the above are as follow6.. Inccxning Resources expended Movement in funds Unrestrlcted funds Core funding 167.449 (189,448) (21,999) Restricted funds Kent County Council - Building Grant {32,629) (32,629) TOTAL FUNDS 167.449 222,077) 54,628 Page 9 LxJMnue(l...
ST MARYS UNDER FIVES PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2023 10. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined posttton is as follows: Net movement in funds At 3117124 At 118122 Unrestricted funds Core funding 53.931 (14.765) 39,166 Restricted funds Kent County Council - Building Grant Kent County Council - EYFS Grant Kent County Council - Professional Development Grant 400.410 304 (65,258) 335,152 304 400,723 65.258 335,465 TOTAL FUNDS 454.654 80,023 374.831 A Guent year 12 months and prior year 12 months combined net movement in funds, induded in the above are as folbws.. Inoxning resourc*s Resour expended Movement in funds Unrestricted funds Core funding 324.715 (339,480) (14.765) Restrlcted funds Kent County Council - Building Grant (65,258) (65,258) TOTAL FUNDS 324715 404,738 80,023) 11. CONTINGEKf UABIUTIES According to the terms of the Building Grant Agreement WFth Kent County Council (KCC). the charity is liable to refund the full market value to KCC rf the propety is sold within 20 years frtjm the date of completion of the refurbishment and extension. 12. RELATED PARTY DISCLOSURES There were no related party transactions the year ended 31 July 2024. Page 10