2023-08-31-accounts

WEST LOOE PLAYGROUP AND NURSERY TRUSTEES REPORT

YEAR ENDING 31st AUGUST 2023

West Looe Playgroup is constituted by a Deed of Trust dated 12 May 1993 and is a registered charity, number 1029866. The address of the charity is The Old School Canteen, Downs Road, West Looe, Cornwall PL13 2AR. The object of the charity is to provide a nursery facility in West Looe and surrounding areas for children aged 4 months to 5 years, and a holiday club provision for children ages 5-11 years old.

The Nursery has remained open, welcoming all children into the setting, offering all year-round care to working parents and we care for babies and children up to 5 years, 5 days a week from 8am-6pm, excluding Bank holidays and 2 weeks at Christmas. We have continued to receive funding for 2, 3 and 4 year olds and 30 hour funding for eligible working parents during this time. The nursery has been very successful, with ?? new staff members brought in to assist with the influx of new children into the nursery.

Fundraising – The committee and staff have worked hard to fundraise, making Christmas crafts with the children, which we had made into Christmas gifts for parents to purchase, which raised £214.07, held a Christmas raffle and cake sale which raised £169.50. We have been well supported by the Looe Lions , who generously donated £300 towards a new laptop and a committee member ran a half marathon and raised £411.50 for the nursery. The total fundraising this year has been £2212.05, which is an amazing effort.

The chairman would like to thank all staff and committee for all the help and support throughout this year, staff have been flexible with the hours that they work and have coped well with the changes made to the setting which has enabled us to be a viable all-year-round nursery offering quality childcare to the Looe area. We would also like to thank the parents, carers and local community for their help and support throughout the year.

Cash reserves on 31 August 2023 were £69325.9 (current account £49325.90 and savings account £20,000) August 202 was £61,122.83. Approximately two months reserve/contingency is held in reserve (currently £20,000.00 is held in a deposit account).

The main income of the charity is now split between funding from Cornwall Council and from fee paying parents who pay to use the nursery all year round. .

The Trustees confirm that they have identified the major risks to which the charity is exposed and have systems to mitigate any risks. They have also complied with their duty to have due regard to the Charity Commissions Public Benefit Guidance when exercising any powers or duties to which the guidance is relevant.

There were no Trustees expenses paid in the year.

Katherine Badrick

Chairman

For and on behalf of the Trustees.

AGM held on 9[th] August 2023, Old Committee members resigned, and new members nominated and voted in.

Katherine Badrick - Chair

Elizabeth Blewett – Secretary

Emma Margetts – Treasurer

Claire Dewe

Jenny Leggott

Anita May

Emer McNally

Alison Barton

Rachael Shaylor

Regislered charity numba 1029861 West Looe Playgroup Report and Accounls 31 August 2023

West Looe Playgroup Report and accounts Contents Page Trustees ret)ort Independent examiner's report Statement of financial activities Slat8mènt ol financial p0511ion Notes to the accounts

West Looe Playgroup Registered number: Trustees, Report 1029866 The Iruslees present their report and the unaudited financial slalements ol the Charity lor the year ended 31 AugLJsI 2023. The trustees have adopted the provisions ol the Slalement ol Recommended Practice ISORPI 'Accounling and Reporting by Charities" in preparing the annual report and financial slalemenls ol the charity. The financial slalemenls have been prepared in accordance with the accouniing policies set out in the notes lo the accounts and comply w*ih the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities.. Slalement ol Flecommended Practice applicable lo charities preparing their accoun15 in accordance with the Financial Reporting Standard applicable in the UK arKI Republic ol Ireland published in Octobei 2019. Reference and adminlslratlve detalls Charity name Charity number Principal ollice The ¢harily is known as 'West Looe Playgroup.. 1029866 The Old School Canteen Downs Road West Looe Cornwall PL132AR Trustees Katherine Badrick Elizabeth Bird Emma Margetts Claire Dewe Jennifer Leggott Anita May Emer McNally Alison Barton Secretary Elizabeth Bird Accountants and Independent examlner Wills Accounlanls Litniled Chartered Certified Accountants 2 Endeavour House Parkway Court Longbridge Road Plymouth PL6 8LR Bankers Barclays Bank the Banking Hub West Looe Cornwall PL13 28X

West Looe Playgroup Regislered number: Trustees. Report 1029866 Slructurei governance and managemenl The trust was established by a Deed ol Trust on 12th May 1993. The charity is managed by a board ol Irustees who meet regularly lo discuss ils allairs. Trustees are invariably drawn from a cross section ol volunteers who are appointed at any general meeting ol the charity. In recruiting new trustees, the Irustees have regard to the skills and kno¥￿edge that new Iruslees can bring to Ihe board. Objectives and actlvltles The object ol the charity is to provide a nursery facility in Wesl Looe and surrounding areas for children aged 4 months lo 5 years, and a holiday club provision lor children aged 5 to 11 years. Public benefit statement The trustees confirm that they have relerred to the Charity Commission's guidance on public benefit when reviewing the Trust's aims and objectives and in planning lulure aclivilies. Achlevements and perfomiance and future plans We have continued lo re¢eive funding lor 2, 3 and 4 year okds and 30 hour funding lor eligible working parents during this time. The nursery has been very successlul, with new stall members brought in to assist with the influx ol new children into the nursery. Fundraisir¥J- The cornmittee and stall have worked hard lo fundraise, making Christmas ¢rarts with the children, which we had made into Christmas gills for parents to purchase, which raised £214.07, held a Christmas rallle and cake sale which raised £169.50. We have been well supported by the Looe knons, who generously donated £300 towards a new laptop and a committee membei ran a hall marathon and raised £411.50 for the nursery. The lolal fundraising Ihis year has been £2,212.05, which is an amazing ellort. The chairman would like to thank 811 stall and commillge lor all the help and support Ihroughoul this year, stall have been flexible with the hours that they work and have coped well with the changes made to the setting which has enabled us to be a viable all-year-round nuisery ollering quality ¢hildcare lo the Looe area. We would also like lo thank the parents. carers and local community lor their help and SUPF)Ort throughout the year. Financial review The trustees are satisf￿ed with the increased income generaled by the charity and the suplus remaining at the end ol the period. Cash reserves stand al £69,42612022-. £60.746I. Reserves The Iruslees have reviewed the level ol reseNes held and consider the level ol reserves appropriate lor the Continuance ol the charity's activities. Fllsk managemenl The Iruslees monitor and review the key risks lo which the charity is exposed and are satisfied that measures are pul in place lo manage those risks.

Wesl Looe Playgroup Registered number: Trustees, Report 1029866 Trustees. re5ponsibililies In relation lo the flnanclal slalements The charity trustees are responsible loi preparing a Iruslees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards Iuniled Kingdom G&nerally Accepted Accounling PraCt￿e). The law applicable lo charilies in England and Wales requires the charity trLJslees lo prepare financial statements lor each year which give a Irue and lair view ol the slate ol altairs ol the charity and ol the incoming resources and application ol resources. ol the charity lor that period. In preparing the financial slalemenls. the trustees are required lo.. select suitable accounting policies and then apply them consistently; observe the methods and principles in the applicable Charities SORP.. • make judgefllenls and estimates Ihal are reasonable and prudent., slate whether applicable accounting slandards have been followed, subject to any malerial departures disclosed and explained in the financial statements., prepare the financial slaternents on the going concern basis unless il is inappropriate lo presume ihat the charity will continue in operalion. The trustees are responsible lor keeping proper accounting records that disclose wilh reasonable accuracy ai any lime the financial position ol the charity and to enable Ihem lo ensure that the financial slalements comply with the Charities Act 2011, the applicable Charities IAccounls and Reponsl Regulations, and the provisions ol the Trust deed. They are also responsible lor safeguarding Ihe assets ol the charity and taking reasonable steps lor the prevention and deleclion ol fraud and olher irregularities. The trustees are responsible lor the maintenance and inlegr(ty of the charity and linanoal information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination ol linancial slalements may dillef from legislation in other jurisdictions. Katherine Badrick Trustee Dale.. 18 June 2024

West Looe Playgroup Independent Examiners. Report lor the year ended 31 August 2023 Independent Examiners. report to thè trustees of West Looe Playgroup I reFY)rt lo the charity trustees on my examina140n ol the a¢¢ount$ of Ihe ¢harity lor the year ended 31 August 2023. which arg sel oul on pages 110 12. Responslbllltles and basls of r•port A5 Ihe charity's trustees you are responsible lor the preparation ol the a¢¢ounts in aecordance with the requirements ol thè Chari158s A¢1 2011 I'lhe Act'l. I report in respect ol my examination ol th8 Charity's accounts carried out under section 145 01 the Aet and in carrying out tny exarninalion I have followed all the applicable Directions given by Ihe Charrty Gommission under section 14515llbl ol the Act. Independent examlnar's statement Since the charilrfs gross income excèeded £250,000 your examiner must be a member ol a body listed in section 145 01 the Act. I confirm that l am qualified lo undertake the examination because I am a member ol the Association ol Chartered Certilied Accountanls, which is one of tho listed bodies. I have completed my èxamination. I confirrn that no malerial rnatters have come to rny attention in conneetK>n with the exarnination giving me cause to believe that in any material respect". aceountirvj records were not kept in respect ol the charily as required by section 130 01 the Act., or 2. the accounts do not 8¢cord with those records., OT 3. the accounts do not comply with the applicable requirements concerning the lorrn and contènt ol accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a'true and lair view. which is not a matter considered as part ol an independent examination. I have no concerns and have come across no Oiher matters in conne¢tion wrth Ihtr examination to which attention should bg drawn in this report in order lo enable a proper understanding of the accou s to be reached. san P Wills Bsc FCA FCCA CTA For and on behalf ol=. Wills Accountants Limited 2 Endeavour House Parkway Court Longbridge Road Plymouih PL6 8LR Dale.. 18 June 2024

We$1 Looe Playgroup Stalement of financial aclivities for the year endèd 31 August 2023 Unrèstricted Restricted funds funds Total 2023 Total 2022 Notes INCOMING RESOURCES Donations ancl grants 300 300 Incorning resourc85 from charilaNe aclivities 275,423 275.423 191,274 Ircome from othèr trading activities Investment income 70 70 TOTAL INCOMING RESOURCES 275,493 300 275,793 191,276 RESOURCES EXPENDED Expenditure on charitabla a¢tivities 270,985 38 271.023 173,326 Cost ol raisirKJ funds 535 TOTAL RESOURCES EXPENDED 270,985 38 271,023 173,861 NET INCOMINGIIOUTGOINGI RESOURCES 4,508 262 4,770 17,415 Reeon¢lllgtlon ol funds FUNDS BROUGHT FORWARD 60.746 60,746 43.331 FUNDS CARRIED FORWARD 65,254 262 65,516 The statement ol linanaal activities includès all gains and lossès reCogn￿sed in the year. All income and expenditLJre derives from conttnving aclivilieg.

West Looe Playgroup Statement of financial position as at 31 August 2023 Noles 2023 2022 FIXED ASSETS Tangible assgts 1.005 URRENT ASSETS Debtors Cash at bank and in hand 12 385 69,426 69,811 60,746 60,746 CREDITORS- amounts lalling due within one year 13 15,3001 NET CURRENT ASSETS 64.511 60,746 NET ASSETS 65.516 60,746 FUNDS Unreslrictad funds Aeslri¢led funds 65.254 262 60,746 TOTAL FUNDS 16 65,516 60,746 Katherine Badrick Trustee Oate.. 18 June 2024

West Looe Playgroup Notes lo the Accounts tor the year ended 31 August 2023 1 Accounting polic4e$ 88$15 olprep8txtloD Wesl Looa Playgroup is an unincorpor8led trust consliluled in EtvJland. The principal oflice address is sei oul in the Tru51e85' Repori. Tho nature of Ihe chariiys op8ralions and principal activities are io sxovide ¢hilcJ care services. Th8 chariiy conslitules a benefit entily as defined by FRS 102. The linancial stalemenls have be8n prepar8d in a¢¢or(lance wth FFIS 102. A¢¢ounling and Reporting by Charities.. siaternenl ol Re¢omtnended Praciice applicabl8 lo charities weparing thwr accounts in accordan￿ with the Finandal Reporting Standard applicab￿ in the UK and Republic of Ireland issued in (ktober 2019, the Gharilies Aet 201 l and UK Geneially Accepied Accounting Pra¢iice. The charity has applied UFklat8 8ulleiin l as published on 2 February 2016 and does rot include a cash Now statement. At th& lime of apwoving the financial statements, the trustees have ￿asOn￿e expectation that th8 charity ha5 adequale resources lo continue in operaiion lor th8 foreseeable lulure. The financial siaietn8nls have ther8lore been prepared on a going concern ba51S. The linancial slatemenls are presented in Sleding which 15 the lunclional currency of the charity and rounded to the nearesl £1. The a¢¢uunls hav8 boen pr8pared on the historical Cosi Convention. The signifranl accounting polioes applied in the preparation ol Ihese linancia siaiemen15 are set out bglow. Ftsrtd accountlng General resetve5 are unreslittetj funds ¥vhi¢h are available lor use at the discretion ol Ihe Iruslees in lurtheranc8 of the general objectives ol Ihe charity and which have nol b8en dgsignaied for other FAJrposes. Restricted funds are lunds which are lo be used in accordan￿ with specific restr￿lI0n$ imwsed by donors or which have been rai5gd by Ihe charity for a particular purpose. In¢omlng resource5 All I￿OmIng resourc8s are Included in the SOFA when the Gharily is legally enlilled to Ihe incoTn8 and the afflounl can be quantified with reasona￿8 accuracy. Granis receiv8bL9 are included In the ac¢ounis wh&n the approwate arnounls have b8en quantified. Grants in respect ol lixad a$581S are credited lo income. Income r8C8IV8d in advance is deferred until the crineria for income r8cognitK)n are mel. First time adoptlon of FRS 102 The company has adopted FRS 102 lor the first lime. The Irust8es have rèview8d the transilion anLI have deiermined that no maierial adjustmen15 lo the disdo$ure ol the opening reseTrés position is required. Resources expended All expenditure Is accounted loi on an accruals basis and has b88n Classified under h8adings that aggregate all ¢osis related lo that category. Where costs eannol be directly attributed to a particular heading they have tken allocated io activities on a basis consistent with use of the resourc8S. Ex￿ndItUre include5 irrecoverable VAT where tharged.

West Looe Playgroup Notes to the Accounts lor the year ended 31 Augusl 2023 T8nglble Ilxed a$$eis Tangible fixed assets are initially r8cord8d at cost and subsequently measured al cost, nel ol deprec5ation and any impairrDent losses. Deprerialion has been provKled al th8 following rales in ordor lo write oll Ihe assets over their estimaied useful lives. Compuler equipment F1￿ur8S, fittings and equipment 3 years slrai9hl line 15% reducing balance Debtors ond¢redilors All debtors and clediiors are recorded at Iraftsaclion pricg. Cash and ¢ash equlvalenls Cash and cash equivalents cornprises cash in hand and deposits he￿ al call with banks. Penslon$ The cornpany operates a defined contribution pension s¢heme. Conirlbulons are Charged lo the siatemenl ot financial activities a$ they become payable in accordance with the rules ol the schemè. Volunleers The financial value of Ihe contribLrtion of volunteers lo the worfÉ ol Ihe charity is not recognised in the a¢counlS. 2 Donatlons and grants 2023 2tr22 Donations- restrKled (see noie 161 300 300 3 Incomlng re$our¢e$ Irorn chartlable activltles Operafion olplaygroup Fees Fundraising Local governmont lunding Covid Job ielenb"o EM￿0Y￿r*nt grants 2023 2022 IB3.513 2,354 89,056 95,882 4,679 90,424 289 500 275,423 191,274

West Looè Playgroup Notes to the Accounts tor the year ended 31 August 2023 4 ExpendItU￿ on charilable acllvlties OperaDon olp18ygroup Dire¢1 cosis ol chariiable aciivilies18ee note 51 Govemance costs (see note 61 2023 2022 270,015 1.008 171.585 1.741 271.023 173.328 5 Drrect costs ol charitable ?¢tlvltles 2023 2022 Food and weakty 8UPFdies Repairs aTrd tnaint8nance Reni anrl rates Light and heal Ouiings and parties Equiprnenl expensed Deweciation Sundry expenses Poslage and sialionery Insuran¢9, Inspections 8 licences Tglephone Advertising and marketing Stall ¢osis (see note 101 6.248 15.505 500 7.359 1.367 6.013 65 1.047 1.328 4,060 957 2,030 223.536 4,002 10,928 657 4.149 175 4.748 361 736 1,698 441 143.890 270,015 171,585 6 Govorn•ne8 cosI$ 21Y23 2022 Indgpendenl eKarnir￿r remuneration. for independent examination work lor Other V￿rk Administrat￿n lèes Legal lees Slam ¢osis Isee note 101 360 648 1.393 1,008 1.741 7 Fund ralslng expenses 2023 2022 FurNI raising expenses 535 535 8 Investment Income 2023 2022 Bank inièrfrsi received 70 70

Wast LI￿ Playgroup Notes lo the Accounts foi the year ended 31 August 2023 9 Tntslee remunerallon and expernge$ No Irusiee. acting in Iheir capacity as a truslee. re¢eived or wawed any emoluments during Ihe year12022-. nill. The charily r8ifflburs8s incidental expenses paid on behalf by Ihe Iruslees. 10 Stsff co$1$ 2023 21Y22 Wages and salarie5 211.510 2.598 2,509 6,919 138,549 1.259 1,940 1,942 Pension (defined ¢onlribulionl costs Social secuTity cosis 223.5 143.690 Allocated to.. - Difecl costs ol charitable aaiviiies Gov8fnance cosis (based on actual expenditu￿} 223.5 143,690 223,536 142.890 Average number of 5talf 17 NuM￿r ol Stall wilh ernolufflenls in excess ol £80.000 11 Tanglble Ilxed asset5 Flxtur8S. fllllngs & equipment Computer equipment Totsl Cost Additions Ai 31 August 2023 725 725 345 1.070 1,070 345 Depreclaiion Charge lor the year Al 31 August 2023 27 65 27 65 Net book value Al 31 Augusl 2023 698 307 1,005 10

We$1 Looe Playgroup Notes to the Accounts lor the year ended 31 Augusl 2023 12 Dobtors 2023 2022 Prepayments 385 13 Creditors.. amourtts la114ng due wlthin one year zo 2022 Other taxes and Social security ¢OSls Accruals Other creditors 4.478 540 282 5,300 14 Penslon commllments Th8 company operates a detined contribution scheme. rh& contributions duo 10 th8 sche￿￿ are disclosed wilhin the stsll costs rtit8. IS Related party trinsactlons The charity had no significant transa¢tlons with r81ated parties during the year.

West Looe Playgroup Notes to the Aeeounts fDr the year ended 31 August 2023 15 Analy$ls ol lund$ The r?Slri¢ied fund balance represents grants trom donors. as detailed below, lowards the ¢osis of computer e4uiprDenl. The equipment is d&preciated in line with the charily's accounting polry. All Olhei turKls are unrestricted funds. none ol which are designated. The lund fflovements and r8conolialion b8lw8en op8ning and balances ara shown an Ihe Statement ol Financial Activities. 2023 Balance at start dat Balance ai end date Income Expendlture Restli￿ed lunds Looe Lions contribution lo laptop 300 1381 262 300 1381 262 Unrestricted funds 60.748 275,493 1270,9851 65.254 Total lunds 60,748 275,793 271.023 65,516 2022 Balan¢0 at gtart dat Balance al end dole Income Expondlture Reslrl¢ted lund$ Unrestilcted funds 43.231 191.278 1173.8611 60,746 Totsl lunds 43,331 191,27S 1173,8611 60,746 17 Analysts ol net assets belween funds 2023 Ro$irlct•d fut)ds Llnr•5trlcled tunds Total Fi¥ed a5Sats Stocks Cash ai bank Debtor5 Creditors 262 743 1,005 69.426 385 15.3001 69,426 385 15.3001 262 65.254 2022 Restrleled lunds Unrestrlded funds Total Fixed assels Cash al bar Debtors Creditors 60,746 60,746 60.746 60,748 12

Regislered charity numba 1029861 West Looe Playgroup Report and Accounls 31 August 2023

West Looe Playgroup Report and accounts Contents Page Trustees ret)ort Independent examiner's report Statement of financial activities Slat8mènt ol financial p0511ion Notes to the accounts

West Looe Playgroup Registered number: Trustees, Report 1029866 The Iruslees present their report and the unaudited financial slalements ol the Charity lor the year ended 31 AugLJsI 2023. The trustees have adopted the provisions ol the Slalement ol Recommended Practice ISORPI 'Accounling and Reporting by Charities" in preparing the annual report and financial slalemenls ol the charity. The financial slalemenls have been prepared in accordance with the accouniing policies set out in the notes lo the accounts and comply w*ih the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities.. Slalement ol Flecommended Practice applicable lo charities preparing their accoun15 in accordance with the Financial Reporting Standard applicable in the UK arKI Republic ol Ireland published in Octobei 2019. Reference and adminlslratlve detalls Charity name Charity number Principal ollice The ¢harily is known as 'West Looe Playgroup.. 1029866 The Old School Canteen Downs Road West Looe Cornwall PL132AR Trustees Katherine Badrick Elizabeth Bird Emma Margetts Claire Dewe Jennifer Leggott Anita May Emer McNally Alison Barton Secretary Elizabeth Bird Accountants and Independent examlner Wills Accounlanls Litniled Chartered Certified Accountants 2 Endeavour House Parkway Court Longbridge Road Plymouth PL6 8LR Bankers Barclays Bank the Banking Hub West Looe Cornwall PL13 28X

West Looe Playgroup Regislered number: Trustees. Report 1029866 Slructurei governance and managemenl The trust was established by a Deed ol Trust on 12th May 1993. The charity is managed by a board ol Irustees who meet regularly lo discuss ils allairs. Trustees are invariably drawn from a cross section ol volunteers who are appointed at any general meeting ol the charity. In recruiting new trustees, the Irustees have regard to the skills and kno¥￿edge that new Iruslees can bring to Ihe board. Objectives and actlvltles The object ol the charity is to provide a nursery facility in Wesl Looe and surrounding areas for children aged 4 months lo 5 years, and a holiday club provision lor children aged 5 to 11 years. Public benefit statement The trustees confirm that they have relerred to the Charity Commission's guidance on public benefit when reviewing the Trust's aims and objectives and in planning lulure aclivilies. Achlevements and perfomiance and future plans We have continued lo re¢eive funding lor 2, 3 and 4 year okds and 30 hour funding lor eligible working parents during this time. The nursery has been very successlul, with new stall members brought in to assist with the influx ol new children into the nursery. Fundraisir¥J- The cornmittee and stall have worked hard lo fundraise, making Christmas ¢rarts with the children, which we had made into Christmas gills for parents to purchase, which raised £214.07, held a Christmas rallle and cake sale which raised £169.50. We have been well supported by the Looe knons, who generously donated £300 towards a new laptop and a committee membei ran a hall marathon and raised £411.50 for the nursery. The lolal fundraising Ihis year has been £2,212.05, which is an amazing ellort. The chairman would like to thank 811 stall and commillge lor all the help and support Ihroughoul this year, stall have been flexible with the hours that they work and have coped well with the changes made to the setting which has enabled us to be a viable all-year-round nuisery ollering quality ¢hildcare lo the Looe area. We would also like lo thank the parents. carers and local community lor their help and SUPF)Ort throughout the year. Financial review The trustees are satisf￿ed with the increased income generaled by the charity and the suplus remaining at the end ol the period. Cash reserves stand al £69,42612022-. £60.746I. Reserves The Iruslees have reviewed the level ol reseNes held and consider the level ol reserves appropriate lor the Continuance ol the charity's activities. Fllsk managemenl The Iruslees monitor and review the key risks lo which the charity is exposed and are satisfied that measures are pul in place lo manage those risks.

Wesl Looe Playgroup Registered number: Trustees, Report 1029866 Trustees. re5ponsibililies In relation lo the flnanclal slalements The charity trustees are responsible loi preparing a Iruslees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards Iuniled Kingdom G&nerally Accepted Accounling PraCt￿e). The law applicable lo charilies in England and Wales requires the charity trLJslees lo prepare financial statements lor each year which give a Irue and lair view ol the slate ol altairs ol the charity and ol the incoming resources and application ol resources. ol the charity lor that period. In preparing the financial slalemenls. the trustees are required lo.. select suitable accounting policies and then apply them consistently; observe the methods and principles in the applicable Charities SORP.. • make judgefllenls and estimates Ihal are reasonable and prudent., slate whether applicable accounting slandards have been followed, subject to any malerial departures disclosed and explained in the financial statements., prepare the financial slaternents on the going concern basis unless il is inappropriate lo presume ihat the charity will continue in operalion. The trustees are responsible lor keeping proper accounting records that disclose wilh reasonable accuracy ai any lime the financial position ol the charity and to enable Ihem lo ensure that the financial slalements comply with the Charities Act 2011, the applicable Charities IAccounls and Reponsl Regulations, and the provisions ol the Trust deed. They are also responsible lor safeguarding Ihe assets ol the charity and taking reasonable steps lor the prevention and deleclion ol fraud and olher irregularities. The trustees are responsible lor the maintenance and inlegr(ty of the charity and linanoal information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination ol linancial slalements may dillef from legislation in other jurisdictions. Katherine Badrick Trustee Dale.. 18 June 2024

West Looe Playgroup Independent Examiners. Report lor the year ended 31 August 2023 Independent Examiners. report to thè trustees of West Looe Playgroup I reFY)rt lo the charity trustees on my examina140n ol the a¢¢ount$ of Ihe ¢harity lor the year ended 31 August 2023. which arg sel oul on pages 110 12. Responslbllltles and basls of r•port A5 Ihe charity's trustees you are responsible lor the preparation ol the a¢¢ounts in aecordance with the requirements ol thè Chari158s A¢1 2011 I'lhe Act'l. I report in respect ol my examination ol th8 Charity's accounts carried out under section 145 01 the Aet and in carrying out tny exarninalion I have followed all the applicable Directions given by Ihe Charrty Gommission under section 14515llbl ol the Act. Independent examlnar's statement Since the charilrfs gross income excèeded £250,000 your examiner must be a member ol a body listed in section 145 01 the Act. I confirm that l am qualified lo undertake the examination because I am a member ol the Association ol Chartered Certilied Accountanls, which is one of tho listed bodies. I have completed my èxamination. I confirrn that no malerial rnatters have come to rny attention in conneetK>n with the exarnination giving me cause to believe that in any material respect". aceountirvj records were not kept in respect ol the charily as required by section 130 01 the Act., or 2. the accounts do not 8¢cord with those records., OT 3. the accounts do not comply with the applicable requirements concerning the lorrn and contènt ol accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a'true and lair view. which is not a matter considered as part ol an independent examination. I have no concerns and have come across no Oiher matters in conne¢tion wrth Ihtr examination to which attention should bg drawn in this report in order lo enable a proper understanding of the accou s to be reached. san P Wills Bsc FCA FCCA CTA For and on behalf ol=. Wills Accountants Limited 2 Endeavour House Parkway Court Longbridge Road Plymouih PL6 8LR Dale.. 18 June 2024

We$1 Looe Playgroup Stalement of financial aclivities for the year endèd 31 August 2023 Unrèstricted Restricted funds funds Total 2023 Total 2022 Notes INCOMING RESOURCES Donations ancl grants 300 300 Incorning resourc85 from charilaNe aclivities 275,423 275.423 191,274 Ircome from othèr trading activities Investment income 70 70 TOTAL INCOMING RESOURCES 275,493 300 275,793 191,276 RESOURCES EXPENDED Expenditure on charitabla a¢tivities 270,985 38 271.023 173,326 Cost ol raisirKJ funds 535 TOTAL RESOURCES EXPENDED 270,985 38 271,023 173,861 NET INCOMINGIIOUTGOINGI RESOURCES 4,508 262 4,770 17,415 Reeon¢lllgtlon ol funds FUNDS BROUGHT FORWARD 60.746 60,746 43.331 FUNDS CARRIED FORWARD 65,254 262 65,516 The statement ol linanaal activities includès all gains and lossès reCogn￿sed in the year. All income and expenditLJre derives from conttnving aclivilieg.

West Looe Playgroup Statement of financial position as at 31 August 2023 Noles 2023 2022 FIXED ASSETS Tangible assgts 1.005 URRENT ASSETS Debtors Cash at bank and in hand 12 385 69,426 69,811 60,746 60,746 CREDITORS- amounts lalling due within one year 13 15,3001 NET CURRENT ASSETS 64.511 60,746 NET ASSETS 65.516 60,746 FUNDS Unreslrictad funds Aeslri¢led funds 65.254 262 60,746 TOTAL FUNDS 16 65,516 60,746 Katherine Badrick Trustee Oate.. 18 June 2024

West Looe Playgroup Notes lo the Accounts tor the year ended 31 August 2023 1 Accounting polic4e$ 88$15 olprep8txtloD Wesl Looa Playgroup is an unincorpor8led trust consliluled in EtvJland. The principal oflice address is sei oul in the Tru51e85' Repori. Tho nature of Ihe chariiys op8ralions and principal activities are io sxovide ¢hilcJ care services. Th8 chariiy conslitules a benefit entily as defined by FRS 102. The linancial stalemenls have be8n prepar8d in a¢¢or(lance wth FFIS 102. A¢¢ounling and Reporting by Charities.. siaternenl ol Re¢omtnended Praciice applicabl8 lo charities weparing thwr accounts in accordan￿ with the Finandal Reporting Standard applicab￿ in the UK and Republic of Ireland issued in (ktober 2019, the Gharilies Aet 201 l and UK Geneially Accepied Accounting Pra¢iice. The charity has applied UFklat8 8ulleiin l as published on 2 February 2016 and does rot include a cash Now statement. At th& lime of apwoving the financial statements, the trustees have ￿asOn￿e expectation that th8 charity ha5 adequale resources lo continue in operaiion lor th8 foreseeable lulure. The financial siaietn8nls have ther8lore been prepared on a going concern ba51S. The linancial slatemenls are presented in Sleding which 15 the lunclional currency of the charity and rounded to the nearesl £1. The a¢¢uunls hav8 boen pr8pared on the historical Cosi Convention. The signifranl accounting polioes applied in the preparation ol Ihese linancia siaiemen15 are set out bglow. Ftsrtd accountlng General resetve5 are unreslittetj funds ¥vhi¢h are available lor use at the discretion ol Ihe Iruslees in lurtheranc8 of the general objectives ol Ihe charity and which have nol b8en dgsignaied for other FAJrposes. Restricted funds are lunds which are lo be used in accordan￿ with specific restr￿lI0n$ imwsed by donors or which have been rai5gd by Ihe charity for a particular purpose. In¢omlng resource5 All I￿OmIng resourc8s are Included in the SOFA when the Gharily is legally enlilled to Ihe incoTn8 and the afflounl can be quantified with reasona￿8 accuracy. Granis receiv8bL9 are included In the ac¢ounis wh&n the approwate arnounls have b8en quantified. Grants in respect ol lixad a$581S are credited lo income. Income r8C8IV8d in advance is deferred until the crineria for income r8cognitK)n are mel. First time adoptlon of FRS 102 The company has adopted FRS 102 lor the first lime. The Irust8es have rèview8d the transilion anLI have deiermined that no maierial adjustmen15 lo the disdo$ure ol the opening reseTrés position is required. Resources expended All expenditure Is accounted loi on an accruals basis and has b88n Classified under h8adings that aggregate all ¢osis related lo that category. Where costs eannol be directly attributed to a particular heading they have tken allocated io activities on a basis consistent with use of the resourc8S. Ex￿ndItUre include5 irrecoverable VAT where tharged.

West Looe Playgroup Notes to the Accounts lor the year ended 31 Augusl 2023 T8nglble Ilxed a$$eis Tangible fixed assets are initially r8cord8d at cost and subsequently measured al cost, nel ol deprec5ation and any impairrDent losses. Deprerialion has been provKled al th8 following rales in ordor lo write oll Ihe assets over their estimaied useful lives. Compuler equipment F1￿ur8S, fittings and equipment 3 years slrai9hl line 15% reducing balance Debtors ond¢redilors All debtors and clediiors are recorded at Iraftsaclion pricg. Cash and ¢ash equlvalenls Cash and cash equivalents cornprises cash in hand and deposits he￿ al call with banks. Penslon$ The cornpany operates a defined contribution pension s¢heme. Conirlbulons are Charged lo the siatemenl ot financial activities a$ they become payable in accordance with the rules ol the schemè. Volunleers The financial value of Ihe contribLrtion of volunteers lo the worfÉ ol Ihe charity is not recognised in the a¢counlS. 2 Donatlons and grants 2023 2tr22 Donations- restrKled (see noie 161 300 300 3 Incomlng re$our¢e$ Irorn chartlable activltles Operafion olplaygroup Fees Fundraising Local governmont lunding Covid Job ielenb"o EM￿0Y￿r*nt grants 2023 2022 IB3.513 2,354 89,056 95,882 4,679 90,424 289 500 275,423 191,274

West Looè Playgroup Notes to the Accounts tor the year ended 31 August 2023 4 ExpendItU￿ on charilable acllvlties OperaDon olp18ygroup Dire¢1 cosis ol chariiable aciivilies18ee note 51 Govemance costs (see note 61 2023 2022 270,015 1.008 171.585 1.741 271.023 173.328 5 Drrect costs ol charitable ?¢tlvltles 2023 2022 Food and weakty 8UPFdies Repairs aTrd tnaint8nance Reni anrl rates Light and heal Ouiings and parties Equiprnenl expensed Deweciation Sundry expenses Poslage and sialionery Insuran¢9, Inspections 8 licences Tglephone Advertising and marketing Stall ¢osis (see note 101 6.248 15.505 500 7.359 1.367 6.013 65 1.047 1.328 4,060 957 2,030 223.536 4,002 10,928 657 4.149 175 4.748 361 736 1,698 441 143.890 270,015 171,585 6 Govorn•ne8 cosI$ 21Y23 2022 Indgpendenl eKarnir￿r remuneration. for independent examination work lor Other V￿rk Administrat￿n lèes Legal lees Slam ¢osis Isee note 101 360 648 1.393 1,008 1.741 7 Fund ralslng expenses 2023 2022 FurNI raising expenses 535 535 8 Investment Income 2023 2022 Bank inièrfrsi received 70 70

Wast LI￿ Playgroup Notes lo the Accounts foi the year ended 31 August 2023 9 Tntslee remunerallon and expernge$ No Irusiee. acting in Iheir capacity as a truslee. re¢eived or wawed any emoluments during Ihe year12022-. nill. The charily r8ifflburs8s incidental expenses paid on behalf by Ihe Iruslees. 10 Stsff co$1$ 2023 21Y22 Wages and salarie5 211.510 2.598 2,509 6,919 138,549 1.259 1,940 1,942 Pension (defined ¢onlribulionl costs Social secuTity cosis 223.5 143.690 Allocated to.. - Difecl costs ol charitable aaiviiies Gov8fnance cosis (based on actual expenditu￿} 223.5 143,690 223,536 142.890 Average number of 5talf 17 NuM￿r ol Stall wilh ernolufflenls in excess ol £80.000 11 Tanglble Ilxed asset5 Flxtur8S. fllllngs & equipment Computer equipment Totsl Cost Additions Ai 31 August 2023 725 725 345 1.070 1,070 345 Depreclaiion Charge lor the year Al 31 August 2023 27 65 27 65 Net book value Al 31 Augusl 2023 698 307 1,005 10

We$1 Looe Playgroup Notes to the Accounts lor the year ended 31 Augusl 2023 12 Dobtors 2023 2022 Prepayments 385 13 Creditors.. amourtts la114ng due wlthin one year zo 2022 Other taxes and Social security ¢OSls Accruals Other creditors 4.478 540 282 5,300 14 Penslon commllments Th8 company operates a detined contribution scheme. rh& contributions duo 10 th8 sche￿￿ are disclosed wilhin the stsll costs rtit8. IS Related party trinsactlons The charity had no significant transa¢tlons with r81ated parties during the year.

West Looe Playgroup Notes to the Aeeounts fDr the year ended 31 August 2023 15 Analy$ls ol lund$ The r?Slri¢ied fund balance represents grants trom donors. as detailed below, lowards the ¢osis of computer e4uiprDenl. The equipment is d&preciated in line with the charily's accounting polry. All Olhei turKls are unrestricted funds. none ol which are designated. The lund fflovements and r8conolialion b8lw8en op8ning and balances ara shown an Ihe Statement ol Financial Activities. 2023 Balance at start dat Balance ai end date Income Expendlture Restli￿ed lunds Looe Lions contribution lo laptop 300 1381 262 300 1381 262 Unrestricted funds 60.748 275,493 1270,9851 65.254 Total lunds 60,748 275,793 271.023 65,516 2022 Balan¢0 at gtart dat Balance al end dole Income Expondlture Reslrl¢ted lund$ Unrestilcted funds 43.231 191.278 1173.8611 60,746 Totsl lunds 43,331 191,27S 1173,8611 60,746 17 Analysts ol net assets belween funds 2023 Ro$irlct•d fut)ds Llnr•5trlcled tunds Total Fi¥ed a5Sats Stocks Cash ai bank Debtor5 Creditors 262 743 1,005 69.426 385 15.3001 69,426 385 15.3001 262 65.254 2022 Restrleled lunds Unrestrlded funds Total Fixed assels Cash al bar Debtors Creditors 60,746 60,746 60.746 60,748 12