Charity number: 1029592 

## MINSTER PLAYGROUP 

## Unaudited 

Trustees’ report and financial statements for the year ended 31 March 2022 



## MINSTER PLAYGROUP 

## Contents 


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|||||||
|---|---|---|---|---|---|
|Reference|Page|
|advisers|and administrative|detalls|of the Minster Playgroup,|its Trustees and|1|
|Trustees’|report|2-5|
|Independent examiner's|report|6-7|
|Statement|of financial|activities|8|
|Balance sheet|9|
|Notes|to the financial|statements|10|- 23|

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## MINSTER PLAYGROUP 

Reference and administrative details of the Minster Playgroup, its Trustees and advisers for the year ended 31 March 2022 

Trustees Sarah Mustafa, Chair Kathryn Hancock (resigned 22 January 2022) Debbie Harrison Annabel Ross Danielle Gray Chloe Lay {appointed 10 January 2022) Georgina Sparkes (appointed 10 May 2021) John Kelly (appointed 10 May 2021) Charity registered number 1029592 Principal office Minster Playgroup Brecon Chase Minster on Sea Sheerness Kent ME12 2HX Accountants Williams Giles Professional Services Ltd 12 Conqueror Court Sittingbourne Kent ME10 5BH 

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## MINSTER PLAYGROUP 

for Trustees’ report the year ended 31 March 2022 

2022. The trustees named on page 1, present their report and the financial statements for the year ended 31st March 

## 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 st September 1963. The current allianceconstitutionis byof annual Minster subscription.Playgroup was created by the ‘Pre School Learning Alliance'(PLA). Membership of the 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. 

| 


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Trustees’ report (continued) for the year ended 31 March 2022 

## MINSTER PLAYGROUP 

## Strategic report 

## a. Achievements and Performance 

Minster Playgroup at the Abbey has had a fantastic year! 19 children successfully transitioned to primary school. We had 50 children on roll with all spaces full! We also have a very healthy waiting list for the next academic year. New starters were transitioned in over two weeks, and this worked really well. We introduced our own packed lunches and average 6 a day. 

We signed up to the Co-op Fare Share and our families are enjoying this. We welcomed visits from Boogie Tots, Yoga and River Rodents. We increased our hours at the setting now open all day on a Thursday with spaces being taken up gradually. We took on another 2 Apprentices — one doing her Level 2 and another doing her Level 3 qualifications. 

We held our AGM and recruited some new members to the committee. All in all, a good year and starting to feel a little more "normal" after the covid pandemic. 

Minster Playgroup at the main site have had a very successful year despite the covid pandemic. We had a healthy number of children on roll and 50 children transitioned to primary school. We are experiencing high numbers of SEN and EYPP and received extra funding served to meet all needs of these pupils. During this year we adopted EYFS 2021, continued to use ITMP which proved successful. We also reintroduced breakfast and fruit club and introduced our own school dinners which has been fantastic, we have received positive feedback from the parents as the children are trying different foods. By adding these extra services, it has helped us to bring extra money into the charity and helped up to keep the fees the same as the previous year. 

We joined Smile Amazon and encouraged our parents to use this app to raise extra funds for the playgroup. We had visits from outside services to provide Yoga and Boogie Tots and River Rodents which the children toved. For out annual trip out we visited the Minster Gatehouse for our school leavers. We continued to work in partnership with Kingsferry Collaboration. 

Both sites fundraised by doing different activities and during the year raised £3,720. 

## b. Training for Staff 

Staff attended training including ICAN, Mental Health training, paediatric first aid, Elkan communication and Noodle now. 3 staff started their level 5. Apprentices started their level 2 and level 3. 

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MINSTER PLAYGROUP 

Trustees’ report (continued) for the year ended 31 March 2022 

## Strategic report (continued) 

(continued) 

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 aopeningbetter our service Abbeyto site.our families. During this accounting period we had a higher expenditure then normal due to ThereductionCharityin holdsincomingreservesresources.in order to maintain the level of service to the children on roll. Should there be a 

commitmentsReserves in thishavecontext been met.mean funds that are freely available for the Charities general purposes after all !n addition to such restricted reserves the Charity may also hold additional ‘restricted reserves’ representing havefunds donatedbeen donated.for a Specific purpose which cannot be used for anything other than the Purpose for which they runningIt is the cosin **t** entions. of the trustees to hold sufficient funds to enable the charity to the equivalent of 3 months 

it is the opinion of the Trustees that existing reserves stil! need to be built to meet the above requirement. 

## 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 theOperationalsignificant andrisks. business risks faced by the charity and confirm that they have established systems to mitigate 

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## MINSTER PLAYGROUP 

## Trustees’ report (continued) for the year ended 31 March 2022 

## 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 concem 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 and signed on their behalf by: 


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Sarah Mustafa (Chair of Trustees) Date: (@/1/23 

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MINSTER PLAYGROUP Independent examiner's report for the year ended 31 March 2022 

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

March| report2022, to the charity Trustees on my examination of the accounts of the Minster Playgroup for the year ended 31 

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 2071 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. I 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. i 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 camply 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 examination.that the accounts give a ‘true and fair view which is not a matter considered as part of an independent 

| 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. 

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## MINSTER PLAYGROUP 

## Independent examiner's report (continued) for the year ended 31 March 2022 

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. 

## Samuel Ketcher 

FCCA 

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

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MINSTER PLAYGROUP 

Statement of financial activities for the year ended 31 March 2022 


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|||||||||
|---|---|---|---|---|---|---|---|
|Restricted|Unrestricted|Total|Total|
|funds|funds|funds|funds|
|Note|2022|2022|2022|2021|
|Income|from:|£|£|£|£|
|Donations and legacies|3|500|5,052|5,552|19,932|
|Charitable|activities|4|7,656|380,302|387,958|300,|196|
|Other trading activities|5|-|6,431|6,431|2,496|
|Investments|6|-|7|7|26|
|Other income|7|~|2,646|2,646|150|
|Total income|8,156|394,438|402,594|322,800|
|Expenditure|on:|BE|
|Raising|funds|
|Charitable|-|1,052|1,052|256|
|activities|8|7,016|330,742|337,758|270,566|
|Total expenditure|7,016|331,794|338,810|270,822|
|Net movement in funds|1,140|62,644|63,784|51,978|
|Reconciliation|of funds:|
|Total funds brought forward|9,327|148,253|157,580|105,602|
|Net movement in funds|1,140|62,644|63,784|51,978|
|Total funds carried forward|10,467|210,897|221,364|157,580|

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The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 10 to 23 form part of these financial statements. 

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## MINSTER PLAYGROUP 


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|||||||
|---|---|---|---|---|---|
|Balance|sheet|
|as|at|31|March|2022|
|2022|2021|
|Note|£|z|
|Fixed|assets|
|Tangible|assets|13|2,268|3,021|
|Current|assets|
|Debtors|14|1,996|150|
|Cash|at bank and|in|hand|220,684|183,052|
|222,680|183,202|
|Creditors:|amounts|falling|due|within|one|
|year|15|(3,584)|(28,643)|
|Net|current assets|219,096|154,559|
|Total|net assets|221,364|157,580|
|Charity funds|
|Restricted|funds|16|10,467|9,327|
|Unrestricted|funds|16|210,897|148,253|
|Total funds|221,364|157,580|

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The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: 

Sarah Mustafa (Chair of Trustees) Date: (& /\ 1273 

The notes on pages 10 to 23 form part of these financial statements. 

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## MINSTER PLAYGROUP 

Notes to the financial statements for the year ended 31 March 2022 

1. General information The charity is a charity registered by the Charity Commission in England and Wales and govemed by the constitution1 of these financial adoptedstatements. 24 May 1978 as amended in 1 March 2017. The registered address is given on page 

## 2. 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 iretand (FRS 102) (effective 7 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 provide a ‘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 4 April 2005 which has since been withdrawn, Minster Playgroup meets the definition of a public benefit entity under FRS 102. Assets and liabilities **a** ccounre ini **t** iallying recagnisedpolicy. at historical cost or transaction value unless otherwise stated in the relevant 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 concem. 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 financialgoing concern,statements.thus they continue to adopt the going concern basis of accounting in preparing the 

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. 

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MINSTER PLAYGROUP 

Notes to the financial statements for the year ended 31 March 2022 

## 2: Accounting policies (continued) 

2.3 Income 

All income is recognised once the Minster Playgroup has entitlement to the income, itis 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 ts received, the income is accrued. 

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

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service. 

## 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 invoived 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 tanglble 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, 

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## MINSTER PLAYGROUP 


## 2. Accounting policies (continued) 

## 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 includedlosses. Allin coststhe measurementincurred to bringof cost. a tangible fixed asset into its intended working condition should be 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: 

Fixtures and fittings - 25% Office equipment ~ 25% Play equipment - 25% 

- 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 2.10 ofthree months or less from the date of acquisition or Opening ofthe deposit or similar account. 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. 

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## MINSTER PLAYGROUP 

Notes to the financial statements for the year ended 31 March 2022 

## 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 

||Restricted <br>funds|Unrestricted<br>funds|Total<br>funds|Total<br>funds|
|---|---|---|---|---|
||2022<br>£|2022<br>£|2022<br>£|2021<br>£|
|Donations|-|500|500|100|
|Grants|500|4,552|§,052|1,534|
|Governmentgrants|-|-|-|18,298|
||500|5,052|5,552|19,932|
|Total2021|-|19,932|19,932||



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## MINSTER PLAYGROUP 

## Notes to the financial statements for the year ended 31 March 2022 

## 4. Income from charitable activities 


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||||||
|---|---|---|---|---|
|Restricted|Unrestricted|Total|Total|
|funds|funds|funds|funds|
|2022|2022|2022|2021|
|£|£|£|£|
|Income from|charitable|activities|- KCG|
|funding|-|273,664|273,664|209,180|
|Income from|charitable|activities|- KCC|
|special educational needs funding|-|16,139|16,139|10,196|
|Income from charitable|activities|- KCC|free|
|funding|for 2 year olds|
|Income|-|44,754|44,754|50, 759|
|years|from charitable activities|- KCC early|
|funding|7,656|-|7,656|8,877|
|Income from charitable|activities -|Disability|
|Access|fund|
|Income|.|2,460|2,460|1,230|
|fees|(private)from charitable|activities|- Children's|
|Income|-|42,590|42,590|20, 132|
|Club|from charitable|activities - Breakfast|
|-|695|695|428|
|Total 2022|7,656|380,302|387,958|300,196|
|Total 2027|8,871|297,325|300,196|
|5.|Income from other trading|activities|
|Income from|fundraising|events|

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||||||
|---|---|---|---|---|
|Unrestricted|Total|Total|
|funds|funds|funds|
|2022|2022|2021|
|£|£|£|
|Fundraising|3,720|3,720|2,729|
|Children'sRefunds|clothing|420|420|290|
|Other|clubs|(105)|(105)|(523)|
|Dinner|81|81|:|
|money|2,315|2,315|.|
|6,431|6,431|2,496|

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## MINSTER PLAYGROUP 

## Notes to the financial statements for the year ended 31 March 2022 

## 6, Investment income 

||||Unrestricted|Total|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2022|2022|2021|
||||£|£|£|
|Bank|interest|received|7|7|26|



7. Other incoming resources 

||Unrestricted|Total|Total|
|---|---|---|---|
||funds|funds|funds|
||2022|2022|2021|
||£|£|£|
|First aid course income|2,646|2,646|150|
|Total2021|150|150||



## 8. Analysis of expenditure on charitable activities 

## Summary by fund type 

||Restricted|Unrestricted|||
|---|---|---|---|---|
||funds|funds|Total|Total|
||2022|2022|2022|2021|
||£|£|£|E|
|KCC funding|4,792|328,613|333,405|269,629|
|KCC special educational needs funding|2,224|-|2,224|731|
|Disability Access Fund (DAF)|-|2,129|2,129|206|
||7,016|330,742|337,758|270,566|



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MINSTER PLAYGROUP 

## Notes to the financial statements for the year ended 31 March 2022 

## 9, Analysis of expenditure by activities 

||Activities||||
|---|---|---|---|---|
||undertaken<br>directly<br>2022<br>£|Support<br>costs<br>2022<br>£|Totai<br>funds<br>2022<br>£|Total<br>funds<br>2021<br>£|
|KCCfunding<br>KCCspecialeducational needsfunding<br>DisabilityAccessFund(DAF)|278,404<br>2,224<br>-|55,001<br>.<br>2,129|333,405<br>2,224<br>2,129|269,629<br>731<br>206|
||280,628|57,130|337,758|270,566|
|Total2021|211,011|59,555|270,566||



## Analysis of direct costs 

|||KCC special|||
|---|---|---|---|---|
|||educational|||
||KCC<br>funding<br>2022<br>£|needs<br>funding<br>2022<br>£|Total<br>funds<br>2022<br>£|Total<br>funds<br>2021<br>z|
|Staffcosts<br>Depreciation<br>Toys, smallequipment, books and<br>consumables<br>Trainingcourses<br>Foodandsnacks<br>Earlyyearsexpenses|255,757<br>415<br>13,040<br>72<br>4,088<br>5,032|-<br>-<br>.<br>-<br>-<br>2,224|255,757<br>415<br>13,040<br>72<br>4,088<br>7,256|203,668<br>211<br>1,567<br>-<br>1,366<br>4,205|
||278,404|2,224|280,628|271,011|



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## MINSTER PLAYGROUP 

Notes to the financial statements for the year ended 31 March 2022 

## 9, Analysis of expenditure by activities (continued) 

## Analysis of support costs 


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|||||||||
|---|---|---|---|---|---|---|---|
|KCC|special|
|educational|
|KCC|needs|Total|Total|
|funding|funding|funds|funds|
|2022|2022|2022|2021|
|£|£|£|£|
|Staff costs|2,440|-|2,440|1,917|
|Depreciation|341|:|341|797|
|Training|courses|537|-|537|1,678|
|Food|and|snacks|265|-|265|171|
|Rent|20,489|.|20,489|26,006|
|Utilities|4,800|-|4,800|4,800|
|Insurance|1,937|-|1,937|1,932|
|Waste,|cleaning|and|hygiene|2,770|:|2,170|2,560|
|First Aid|expenses|-|-|.|517|
|Telephone|1,407|-|1,407|1,344|
|Postage|and|stationery|398|-|398|6,805|
|IT|Software|and|Consumables|2,867|-|2,867|966|
|Licences|~|2,129|2,129|206|
|Subscriptions|514|-|§14|664|
|Staff uniforms|1,863|-|4,863|368|
|Premises|maintenance|3,972|-|3,972|451|
|Equipment safety|testing|-|-|-|60|
|Leasing|costs|1,718|-|1,718|1,288|
|Staff meais|and|Christmas|costs|786|-|786|700|
|Accountancy|6,011|-|6,011|3,575|
|Professional|fees|2,390|-|2,390|2,681|
|Bank charges|96|-|96|69|
|55,001|2,129|57,130|59,655|

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## 10. Independent examiner's remuneration 


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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2022|2021|
|£|£|
|Fees|payable|to|the|Minster|Playgroup’s|independent|examiner|for the|
|independent|examination|of the|Minster|Playgroup’s|annual|accounts|750|750|
|Fees|payable|to|the|Charity's|independent|examiner|in|respect|of:|
|All|other|services|not included|above|400|400|

**----- End of picture text -----**<br>


Page 17 



## MINSTER PLAYGROUP 

Notes to the financial statements for the year ended 31 March 2022 

## 11. Staff costs 

||2022|2021|
|---|---|---|
|Wages and salaries|£|£|
|Social<br>securitycosts<br>Contribution todefinedcontributionpensionschemes|248,867<br>6,890<br>2,440|197,936<br>5,732<br>1,917|
||258,197|205,585|



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

## Charity[Staff] 

|258,197<br>The average number of persons employed by the Charity during the year was as follows:average number of persons employed by the Charity during the year was as follows:number of persons employed by the Charity during the year was as follows:of persons employed by the Charity during the year was as follows:persons employed by the Charity during the year was as follows:employed by the Charity during the year was as follows:by the Charity during the year was as follows:the Charity during the year was as follows:Charity during the year was as follows:during the year was as follows:the year was as follows:year was as follows:was as follows:as follows:follows:|205,585|
|---|---|
|2022|2021|
|No.|No,|
|27|23|



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 (2027 - ENIL). During the year ended 31 March 2022, expenses totalling £40 were reimbursed or paid directly to 1 Trustee (2021 - £56 to 1 Trustee). This was a reimbursment for staff Christmas meal costs. 

Page 18 



## MINSTER PLAYGROUP 

## Notes to the financial statements for the year ended 31 March 2022 

## 13. Tangible fixed assets 

||Fixtures and<br>fittings|Office<br>equipment|Play<br>equipment|Total|
|---|---|---|---|---|
||£|£|£|£|
|Cost or valuation|||||
|At 1 April 2021|19,816|2,714|11,239|33,769|
|Transfers between classes|2,714|(2,714)|-|:|
|Revaluations|(9,675)|-|18,245|8,570|
|At 31 March 2022|12,855|-|29,484|42,339|
|Depreciation|||||
|At 1 April 2021|17,607|2,535|10,606|30,748|
|Chargeforthe year|341|-|415|756|
|Transfers between classes|2,535|(2,535)|=|-|
|On revalued assets|(8,650)|-|17,217|8,567|
|At31 March 2022|41,833|-|28,238|40,071|
|Net book value|||||
|At 31 March2022|1,022|-|1,246|2,268|
|At31March2021|2,209|179|633|3,021|



During the year, the Charity have reviewed the fixed assets held and updated the fixed asset register based on the physical review undertaken. This is not a revaluation but a correction of assets held. 

Page 19 



## MINSTER PLAYGROUP 

## Notes to the financial statements for the year ended 31 March 2022 

## 14. Debtors 

||2022|2021|
|---|---|---|
|Due within one year|£|£|
|Trade debtors|||
|Prepaymentsandaccruedincome|163<br>1,833|150<br>.|
||1,996|150|



## 15. Creditors: Amounts falling due within one year 

|||2022|2021|
|---|---|---|---|
|Trade|creditors|&£|£|
|Other<br>Other|taxationandsocialsecurity<br> creditors|-<br>1,684|4,744<br>1,392|
|Accruals<br>anddeferredincome||520<br>1,380|364<br>22,746|
|||3,584|28,643|



Page 20 



MINSTER PLAYGROUP 

## Notes to the financial statements for the year ended 31 March 2022 

## 16. Statement of funds 

## Statement of funds - current year 


**----- Start of picture text -----**<br>
|||||||
|---|---|---|---|---|---|
|Balance|at|
|Balance|at|1|31|March|
|April|2021|Income|Expenditure|2022|
|£|£|£|£|
|Unrestricted|funds|
|General|Funds|148,253|394,438|(331,794)|210,897|
|Restricted|funds|
|Restricted|Funds|9,327|8,156|{7,016)|10,467|
|Total|of funds|157,580|402,594|(338,810)|221,364|

**----- End of picture text -----**<br>


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

| Page 21 | 



## MINSTER PLAYGROUP 

## Notes to the financial statements for the year ended 31 March 2022 16. Statement of funds (continued) Statement of funds - prior year 

||Unrestricted funds|Balance<br>at<br>1April2020<br>£|Balance<br>at<br>1April2020<br>£|Income<br>£|Income<br>£|Expenditure<br>£|Balance at<br>31March<br>2021<br>£|
|---|---|---|---|---|---|---|---|
||GeneralFunds|100,976||373,929||(266,652)|148,253|
||Restricted funds|||||||
||RestrictedFunds|4,626||8,871||(4,170)|9,327|
||Totaloffunds|108,602||322,800||(270,822)|157,580|
|17.|Summary offunds|||||||
||Summaryoffunds -currentyear|||||||
||General<br>funds<br>Restrictedfunds|Balance<br>at 1<br>April 2021<br>£<br>148,253<br>9,327||Income <br>£<br>394,438<br>8,156|Expenditure<br>£<br>(331,794)<br>(7,016)||Balanceat<br>31 March<br>2022<br>£<br>210,897<br>10,467|
|||157,580||402,594||(338,810)|221,364|
||Summaryoffunds- prioryear|||||||
||General<br>funds<br>Restrictedfunds|Balance<br>at<br>1Aprif2020<br>£<br>100,976<br>4,626||Income<br>£<br>313,929<br>8,871|Expenditure<br>£<br>(266,652)<br>(4,170)||Balanceat<br>31 March<br>2021<br>£<br>148,253<br>9,327|
|||105,602||322,800||(270,822)|157,580|



Page 22 



## MINSTER PLAYGROUP 

## Notes to the financial statements for the year ended 31 March 2022 

## 18. Analysis of net assets between funds 

## Analysis of net assets between funds - current year 

|||Restricted|Unrestricted|Total|
|---|---|---|---|---|
|||funds|funds|funds|
|||2022|2022|2022|
|||£|3|£|
|Tangible fixed assets<br>Current<br>assets<br>Creditorsduewithinoneyear||-<br>10,467<br>-|2,268<br>212,213<br>(3,584)|2,268<br>222,680<br>(3,584)|
|Total||10,467|210,897|221,364|
|Analysis ofnetassetsbetweenfunds - prioryear|||||
|||Restricted|Unrestricted|Total|
|||funds|funds|funds|
|||2021|2021|2021|
|||£|£|£|
|Tangible fixed assets<br>Current<br>assets<br>Creditors:amountsduewithinoneyear||-<br>9,327<br>-|3,021<br>173,875<br>(28,643)|3,024<br>183,202<br>(28,643)|
|Total||9,327|148,253|157,580|



## 19. Operating lease commitments 

At 31 March 2022 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows: 

||2022|2021|
|---|---|---|
||£|£|
|Notlaterthan 1year<br>Laterthan 1 yearand notlaterthan5years<br>Laterthan5years|11,583<br>48,000<br>29,000|10,583<br>47,583<br>41,000|
||88,583|99,766|



## 20. 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 2022. 

Page 23