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 conSiderat￿n to the Charity
Commission's general guidance on pubEic benefft and in pa￿CUlar to its Sup￿ernentary 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 ￿t￿lC 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 dOr￿tIonS 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 P￿rniSes. 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 ENDo￿lENTs 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
Un￿str￿ted
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 Charrt￿S 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, Ir￿uded 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 Gu￿ent 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