## **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