2021-03-31-accounts

Charity number: 1029592

MINSTER PLAYGROUP

Unaudited

Trustees’ report and financial statements

for the year ended 31 March 2021

MINSTER PLAYGROUP

Contents

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||||||||| |---|---|---|---|---|---|---|---| |Page| |Reference and|administrative|details|of the Minster Playgroup,|its|Trustees|and|1| |advisers| |Trustees'|report|2-4| |Independent|examiner's|report|5-6| |Statement|of financial|activities|a| |Balance sheet|8| |Notes|to the financial|statements|9-21|

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MINSTER PLAYGROUP

Reference and administrative details of the Minster Playgroup, its Trustees and advisers for the year ended 31 March 2021

Trustees Sarah Mustafa, Chair Kathryn Hancock Debbie Harrison Annabel Ross Danielle Gray

Charity registered number 1029592 Principal office Minster Playgroup Brecon Chase Minster on Sea Sheerness Kent ME12 2HX Accountants Williams Giles Professional Services Ltd Chartered Accountants 12 Conqueror Court Sittingbourne Kent ME10 5BH

Page 1

MINSTER PLAYGROUP

Trustees’ report for the year ended 31 March 2021

The trustees named on page 1, present their report and the financial statements for the year ended 31st March 2021.

Objectives and activities

a. Policies and objectives

The objectives of Minster Playgroup are to create a learning environment that encourages children to thrive through developmentally appropriate play activities, planned to meet each child's individual needs. The Playgroup promotes a safe, caring, supportive and inclusive environment where each child's self-esteem is fostered by positive relationships with each other, staff and volunteers. We strive to have parents, carers and community members actively involved in our children's learning.

b. Public Benefit

The charity acknowledges its requirements to demonstrate clearly that it must have charitable purpose or ‘aims’ that are the public benefit. Details of how the charity has achieved this are provided in the Annual Report of the Trustees. The trustees confirm that they have paid due regard to the Charity Commission Guidance on public benefit before deciding what activities the charity should undertake.

c. Organisation Structure

Minster Playgroup (formerly Minster Nursery Group) was founded on 1st September 1963. The current constitution of Minster Playgroup was created by the 'Pre School Learning Alliance'(PLA). Membership of the alliance is by annual subscription.

The Playgroup is managed by an elected committee who. Subject to the rules, control the affairs, funds, property and proceedings of the Charity. They are assisted in the administration of the Charity by a management team.

d. Decision Making Process

The Playgroup is managed by a committee who are Trustees of the Charity. They have individual and collective responsibility for the management of the Charity and its funds. Subject to the overall supervision of the Charity the committee controls and monitors all the finances, fund raising and initiatives of the Charity.

Page 2

MINSTER PLAYGROUP

Trustees’ report (continued) for the year ended 31 March 2021

Strategic report

a. Achievements and Performance

• ‘ This year was challenging due to Covid, we had to change our procedures and running of the playgroup by operating support bubbles for the staff and key worker children, even though the year was difficult we still maintained a safe learning environment for the children.

• . During this time to we were able to continue to support our families remotely, staff sharing videos of storytelling, activities, etc.

• ° April 2020 the playgroup had 114 children on roil at both sites. ° July 2020 we helped over 54 children on their transition to school.

• ’ Boogie Tots and Yoga continued to visit.

• . We still carried out sports day, teddy bear picnics, school leavers party. We were able to raise £800 from our sponsored event, we have now establish wish lists on Amazon, relationships with the Co-Op and other local businesses so we can receive donations.

• . Minster Playgroup is continuing to thrive with a healthy waiting list for September 2021. We continue to support children from all walks of the local community whatever their needs.

b. Training for Staff

Due to the pandemic the staff completed lots of CPD by using online training programmes.

c. Financial Review

The main course of income is derived from Kent County Council (KCC) Early Years Funding for 3 year old children, KCC Free for 2 year old funding supporting families with 2 year old children and fee paying families. From January 2019 we upped our funding hours from 18 to 21 to incorporate breakfast and fruity club to provide a better service to our families. During this accounting period we had a higher expenditure then normal due to opening our Abbey site.

The Charity holds reserves in order to maintain the level of service to the children on roll. Should there be a reduction in incoming resources.

Reserves in this context mean funds that are freely available for the Charities general purposes after all commitments have been met.

In addition to such restricted reserves the Charity may also hold additional ‘restricted reserves' representing funds donated for a specific purpose which cannot be used for anything other than the purpose for which they have been donated.

It is the intention of the trustees to hold sufficient funds to enable the charity to the equivalent of 3 months running costs.

It is the opinion of the Trustees that existing reserves still need to be built to meet the above requirement.

Page 3

MINSTER PLAYGROUP

Trustees’ report (continued) for the year ended 31 March 2021

Strategic report (continued)

a. Risk Management

The trustees actively review the major risks which the charity faces on a regular basis and will strive to maintain reserves at the current level or more, combined with an annual review of the controls over the key financial systems, will provide proficient resources in the event of adverse conditions. The trustees have examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.

b. Statement of Trustees Responsibilities

Under the Charities Act 2011 the Trustees are required to prepare a statement of accounts for each financial year which gives a true and fair view of the state of affairs of the charity at the end of the year and its incoming resources and the application of such resources during the year. In preparing the statement the Trustees are required to:

• ° Select suitable accounting policies and apply them consistently

• . Make judgements and estimates that areprudent and reasonable

• . State whether applicable accounts standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the statement of accounts

• ° Prepare the financial statements on the going concern basis unless it Is inappropriate to presume that the charity will continue its operations

The trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity at that time and enable the Trustees to ensure that nay statement of account prepared by them complies with the regulations under the Charities Act 2011.

The trustees are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud.

Structure, governance and management

Approved by order of the members of the board of Trustees on 15 January 2022 and signed on their behalf by:

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Y.Muskaser}
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Sarah Mustafa (Chair of Trustees)

Page 4

Independent examiner's report for the year ended 31 March 2021

MINSTER PLAYGROUP

Independent examiner's report to the Trustees of Minster Playgroup (‘the Charity’)

| report to the charity Trustees on my examination of the accounts of the Minster Playgroup for the year ended 31 March 2021.

Responsibilities and basis of report

As the Trustees of the Minster Playgroup you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2041 Act’).

| report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a member of Association of Chartered Certified Accountants, which is one of the listed bodies.

Your attention is drawn to the fact that the Minster Playgroup has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

| understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. | accounting records were not kept in respect of the Minster Playgroup as required by section 130 of the 2011 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Page 5

MINSTER PLAYGROUP

Independent examiner's report (continued) for the year ended 31 March 2021

This report is made solely to the Minster Playgroup's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that | might state to the Minster Playgroup's Trustees those matters | am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the Minster Playgroup and the Minster Playgroup's Trustees as a body, for my work or for this report.

Signed:

Samuel Ketcher

Dated: 25 January 2022

FCCA

Williams Giles Professional Services Ltd Chartered Accountants 12 Conqueror Court Sittingbourne Kent ME10 5BH

Page 6

MINSTER PLAYGROUP

Statement of financial activities for the year ended 31 March 2021

		Restricted	Unrestricted	Total	Total
		funds	funds	funds	funds
		2021	2021	2021	2020
	Note	£	£	£	£
Incomefrom:
Donations and legacies	3	°	19,932	19,932	589
Charitable activities	4	8,871	291,325	300,196	267,054
Other trading activities	5	-	2,496	2,496	17,002
Investments	6	-	26	26	124
Other income	7	-	150	150	:
Total income		8,871	313,929	322,800	284,769
Expenditureon:				—
Raising funds		-	256	256	686
Charitable activities	8	4,170	266,396	270,566	269,412
Totalexpenditure		4,170	266,652	270,822	270,098
Netmovement infunds		4,701	47,277	51,978	14,671
Reconciliation offunds:
Totalfunds broughtforward		4,626	100,976	105,602	90,937
Netmovement infunds		4,701	47,277	51,978	14,671
Totalfundscarriedforward		9,327	148,253	157,580	105,602

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 9 to 21 form part of these financial statements.

Page 7

MINSTER PLAYGROUP

Balance sheet as at 31 March 2021

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||||| |---|---|---|---| |Note|2021|2020| |Fixed|assets|£|£| |Tangible assets|13|3,021|4,029| |Current|assets|3,021|4,029| |Debtors|14|150|=| |Cash|at bank and in hand|183,052|105,860| |Creditors:|183,202|105,860| |amounts|falling due within one| |year|15|(28,643)|(4,287)| |Net current assets|154,559|101,573| |Total assets less current|liabilities|157,580|105,602| |Total net assets|157,580|105,602| |Charity funds| |Restricted funds|16|9,327|4,626| |Unrestricted funds|16|148,253|100,976| |Total funds|157,580|105,602|

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SignedThe financialon theirstatementsbehalf by: were approved and authorised for issue by the Trustees on 15 January 2022 and

sWUUSEEDs,

Sarah Mustafa (Chair of Trustees)

The notes on pages 9 to 21 form part of these financial statements.

Page 8

MINSTER PLAYGROUP

Notes to the financial statements for the year ended 31 March 2021

1. General information

The charity is a charity registered by the Charity Commission in England and Wales and governed by the constitution adopted 24 May 1978 as amended in 1 March 2017. The registered address is given on page 1 of these financial statements.

1. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to providea ‘true and fair’ view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Minster Playgroup meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The charity's functional and presentational currency is pounds sterling.

The charity's financial statements are presented to the nearest pound.

2.2 Going concern

The Trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertanities related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The Trustee's make the assessment in respect of a period of at least one year from the date of approval for issue of the financial statements and have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Whilst the impact of the COVID-19 pandemic has been assessed by the Trustees, so far as is reasonably possible, due to it's unprecedented impact on the worldwide economy it is difficult to evaluate with any certainity the potential outcomes on the Charity’s future activities. However, taking into consideration the Charity’s level of reserves and actions they have taken, the Trustees believe the Charity will be able to continue in operational existence for the foreseeable future.

Page 9

MINSTER PLAYGROUP

1. Accounting policies (continued)

Notes to the financial statements for the year ended 31 March 2021

• 2.3 Income

All income is recognised once the Minster Playgroup has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Minster Playgroup to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Minster Playgroup's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Government grants

Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.

2.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Minster Playgroup; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 10

MINSTER PLAYGROUP

Notes to the financial statements for the year ended 31 March 2021

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2. Accounting policies (continued)
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2.7 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

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Fixtures and fittings . 25%
Office equipment - 25%
Play equipment ~ 25%
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• 2.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

• 2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Minster Playgroup anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.11 Financial instruments

The Minster Playgroup only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.12 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

Page 11

MINSTER PLAYGROUP

Notes to the financial statements for the year ended 31 March 2021

2. Accounting policies (continued)

2.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Minster Playgroup and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Minster Playgroup for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Income from donations and legacies

	Unrestricted	Total	Total
	funds	funds	funds
	2021	2021	2020
	£	£	£
Donations	100	100	589
Grants	1,534	1,534	-
Government grants	18,298	18,298	~
	19,932	19,932	589
Total2020	589	589

Page 12

MINSTER PLAYGROUP

Notes to the financial statements

for the year ended 31 March 2021

4, Income from charitable activities

			Restricted funds	Unrestricted funds	Total funds	Total funds
			2021	2021	2021	2020
			£	£	£	£
	Income from charitable activities	- KCC
	funding		-	209,180	209,180	174,807
	Income from charitable activities	- KCC
	special educational needsfunding		.	10,196	10,196	3,853
	Income from charitable activities -	KCC free
	funding for2yearolds		-	50,159	50,159	53,710
	Incomefrom charitable activities -KCC	KCC early
	years funding		8,871	-	8,871	860
	Incomefrom charitable activities -	Disability
	Accessfund		-	1,230	1,230	-
	Incomefrom charitable activities -	Children's
	fees (private)		-	20,132	20,132	33,642
	Income from charitable activities -	Breakfast
	Club		-	428	428	182
	Total 2021		8,871	291,325	300,196	267,054
	Total2020		860	266,194	267,054
5.	Incomefrom othertrading activities
	Incomefromfundraising events
				Unrestricted	Total	Total
				funds	funds	funds
				2021	2021	2020
				£	£	£
	Fundraising			2,729	2,729	11,811
	Children's clothing			290	290	143
	Refunds			(523)	(523)	4,763
	Otherclubs			-	=	3
	Dinnermoney			=	5	282
				2,496	2,496	17,002

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Page 13

MINSTER PLAYGROUP

Notes to the financial statements for the year ended 31 March 2021

6. Investment income

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||||||| |---|---|---|---|---|---| |Unrestricted|Total|Total| |funds|funds|funds| |2021|2021|2020| |£|£|£| |Bank|interest|received|26|26|124| |Other incoming incoming|resources| |Unrestricted|Total|Total| |funds|funds|funds| |2021|2021|2020| |£|£|£| |First aid|course|income|150|150|-|

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7. Other incoming incoming resources

8. Analysis of expenditure on charitable activities

Summary by fund type

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||||||||| |---|---|---|---|---|---|---|---| |Restricted|Unrestricted|Total|Total| |funds|funds|funds|funds| |2021|2021|2021|2020| |£|£|£|£| |KCC funding|3,439|266,190|269,629|269,412| |KCC|special|educational|needs funding|731|-|731|-| |DAF|-|206|206|-| |4,170|266,396|270,566|269,412|

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Page 14

MINSTER PLAYGROUP

Notes to the financial statements for the year ended 31 March 2021

9, Analysis of expenditure by activities

					Activities
					undertaken directly	Support costs	Total funds	Total funds
					2021	2021	2021	2020
					£	£	£	£
KCCfunding	funding				210,280	59,349	269,629	269,412
KCC	special	educational	needs	funding	731	.	731	-
DAF					-	206	206	.
					211,011	59,555	270,566	269,412
Total2020	2020				221,496	47,916	269,412

Analysis of direct costs

		KCC special
		educational
	KCC funding	needs funding	Total funds	Total funds
	2021	2021	2021	2020
	£	£	£	£
Staffcosts	203,668	-	203,668	210,336
Depreciation	211	-	211	281
Toys, small equipment, books and
consumables	1,561	-	1,561	7,979
Food and snacks	1,366	-	1,366	1,665
Tripsand outings	-	”	-	486
Earlyyears expenses	3,474	731	4,205	749
	210,280	731	211,011	221,496

Page 15

MINSTER PLAYGROUP

Notes to the financial statements for the year ended 31 March 2021

9, Analysis of expenditure by activities (continued)

Analysis of support costs

		KCC special
		educational
	kcc	needs	Total	Total
	funding	funding	funds	funds
	2021	2021	2021	2020
	£	£	£	£
Staffcosts	1,917	-	1,917	3,852
Depreciation	797	-	797	1,062
Training courses	1,678	-	1,678	574
Food and snacks	171	-	171	223
Rent	26,006	-	26,006	10,970
Utilities	4,800	:	4,800	2,000
Insurance	1,932	=	1,932	1,992
Waste, cleaning and hygiene	2,560	.	2,560	2,953
First Aid expenses	517	.	517	84
Telephone	1,344	-	1,344	1,130
Postage and stationery	6,805	-	6,805	3,829
IT Software and Consumables	966	:	966	2,275
Licences	-	206	206	-
Subscriptions	664	-	664	1,010
Advertising	-	-	-	109
Staff uniforms	368	-	368	174
Premises maintenance	451	-	451	1,579
Equipment safetytesting	60	-	60	-
Leasing costs	1,288	-	1,288	6,285
Travel expenses	-	-	.	28
Staffmeals and Christmas costs	700	-	700	265
Accountancy	3,575	-	3,575	6,139
Professional fees	2,681	-	2,681	1,824
Bankcharges	69	-	69	(441)
	59,349	206	59,555	47,916

Page 16

MINSTER PLAYGROUP

Notes to the financial statements for the year ended 31 March 2021

10. Independent examiner's remuneration

	2021	2020
	£	£
Fees payable tothe Minster Playgroup's independent examinerfor the
independent examination ofthe Minster Playgroup's annual accounts	750	750
Fees payable tothe Charity's independent examiner in respect of:
Allotherservicesnotincludedabove	400	400

11. Staff costs

	2021	2020
	£	£
Wages and salaries	197,936	206,758
Social securitycosts	5,732	3,578
Contribution to defined contribution pension schemes	1,917	3,852
	205,585	214,188

The average number of persons employed by the Charity during the year was as follows:

Charity Staff

2021	2020
No.	No,
23	26

No employee received remuneration amounting to more than £60,000 in either year.

12. Trustees’ remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL).

During the year ended 31 March 2021, expenses totalling £56 were reimbursed or paid directly to 1 Trustee (2020 - ENIL to Trustee). This was a reimbursment for the purchase of storage boxes.

Page 17

1. Tangible fixed assets

MINSTER PLAYGROUP

Notes to the financial statements for the year ended 31 March 2021

		Fixturesand	Office	Play
		fittings	equipment	equipment	Total
		£	£	£	£
	Cost or valuation
	At 1 April 2020	19,816	2,714	11,239	33,769
	At31 March 2021	19,816	2,714	11,239	33,769
	Depreciation
	At 1 April 2020	16,870	2,475	10,395	29,740
	Charge for the year	737	60	211	1,008
	At 31 March 2021	17,607	2,535	10,606	30,748
	Net book value
	At 31 March 2021	2,209	179	633	3,021
	At 31 March2020	2,946	239	844	4,029
14.	Debtors
				2021	2020
				£	£
	Due within oneyear
	Trade debtors			150	-
				150	.
15.	Creditors: Amounts falling duewithin oneyear
				2021	2020
				£	£
	Trade creditors			4,741	1,424
	Othertaxation and social security			1,392	1,342
	Pension fund loan payable			364	371
	Accruals and deferred income			22,146	1,150
				28,643	4,287

Page 18

MINSTER PLAYGROUP

Notes to the financial statements for the year ended 31 March 2021

16. Statement of funds

Statement of funds - current year

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||||||| |---|---|---|---|---|---| |Balance|at| |Balance|at|1|31|March| |April|2020|Income|Expenditure|2021| |£|£|£|£| |Unrestricted|funds| |General|Funds|100,976|313,929|(266,652)|148,253| |Restricted|funds| |Restricted|Funds|4,626|8,871|(4,170)|9,327| |Total|of funds|105,602|322,800|(270,822)|157,580|

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Restricted funds are held for the purposes of spending on children that attact additional funding, these funds are only ustilised for these children.

Page 19

MINSTER PLAYGROUP

Notes to the financial statements for the year ended 31 March 2021

16. Statement of funds (continued)

Statement of funds- prior year

	Statement of funds-of funds-funds-- prior yearyear
					Balance at
		Balance at			31 March
		1 April2019	Income	Expenditure	2020
		£	£	£	£
	Unrestricted funds
	General Funds	87,165	283,909	(270,098)	100,976
	Restricted funds
	Restricted Funds	3,766	860	-	4,626
	Total offunds	90,931	284,769	(270,098)	105,602
17.	Summary offunds
	Summary offunds - currentyear
					Balance at
		Balance at 1			31 March
		April 2020	income	Expenditure	2021
		£	£	£	£
	General funds	100,976	313,929	(266,652)	148,253
	Restrictedfunds	4,626	8,871	(4,170)	9,327
		105,602	322,800	(270,822)	157,580
	Summary offunds- prioryear
					Balance at
		Balance at			31 March
		1 April2019	Income	Expenditure	2020
		£	£	£	£
	Generalfunds	87,165	283,909	(270,098)	100,976
	Restricted funds	3,766	860	-	4,626
		90,931	284,769	(270,098)	105,602

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MINSTER PLAYGROUP

Notes to the financial statements for the year ended 31 March 2021

18. Analysis of net assets between funds

Analysis of net assets between funds - current year

	Restricted	Unrestricted	Total
	funds	funds	funds
	2021	2021	2021
	£	£	£
Tangible fixed assets	-	3,021	3,021
Current assets	9,327	173,875	183,202
Creditors due within one year	-	(28,643)	(28,643)
Total	9,327	148,253	157,580
Analysis ofnet assets between funds - prioryear
	Restricted	Unrestricted	Total
	funds	funds	funds
	2020	2020	2020
	£	£	£
Tangible fixed assets	-	4,029	4,029
Current assets	4,626	101,234	105,860
Creditors: amounts duewithin oneyear	-	(4,287)	(4,287)
Total	4,626	100,976	105,602

19. Related party transactions

The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 March 2021.

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