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2024-07-31-accounts

Longthorpe Playgroup Trustee Annual Report For the year ended 31st July 2024

The trustees present their report and independently examined financial statements for the year ended 31st July 2024.

Reference and Administrative Details:

Registered Name: Longthorpe Playgroup Working Name: Longthorpe Preschool Charity No: 1031164 Operational Address: The Memorial Hall, 295 Thorpe Road, Longthorpe, Peterborough, PE3 6LU Trustees at date of Report: Chair, Treasurer Haider Ali Secretary Hannah Bryant Ruth Bryant Roswana Bibi Rachna Digpal Bankers: Barclays Bank PLC Independent Examiner: Mark Bedford MJB Financial Services 11 Belton Road Stanground Peterborough PE2 8UU

Longthorpe Playgroup Trustee Annual Report For the year ended 31st July 2024

Structure, Governance & Management:

The is a membership organisation governed by a constitution which was adopted on 12th July 2006. Members can be parents or guardians of all children who attend playgroup or other interested individuals approved by the Committee. Members appoint/confirm committee members at the AGM.

Objects and activities:

The aims of the Preschool are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:

The trustees and staff give careful consideration to the Commission’s guidance on public benefit when setting objectives and planning activities. All families within the local community are encouraged to use our services. Fees are kept low so that our childcare remains affordable to all. All children are eligible for Nursery Education Funding, which is provided by the Local Authority, the term after they become 3 years old.

Achievements and Performance:

Longthorpe Pre School showed a surplus of 94,716 over the financial year ended 31 July 2024. The charity has reviewed the salaries of its employees in line with the current cost of living. This has helped the charity mitigate the recruitment challenge faced by the childcare sector in the country.

Financial Review:

The Trustees aim to apply all funds received to the charitable objects. The preschools closing balance on 31st July 2024 is £293,560. These funds are earmarked for potential furlough clawbacks and redundancy reserves as well as expansion of operations.

Longthorpe Playgroup Trustee Annual Report For the year ended 31st July 2024

Throughout the year our reserve cash balance has remained over the reserve level and set at £75,000 which will cover and account for PILON, a redundancy fund and also rental charges for both sites.

This report has been approved by the Trustees on and has been signed on their behalf by:

Signature: _____ = Full Name: Haider Ali Date: 30 May 2025

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

STATEMENT OF FINANCIAL ACTIVITIES

For the Period 1st August 2023 to 31st July 2024

NOTE
INCOMING RESOURCES
3
Income from:
Donations
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
RESOURCES EXPENDED
5
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total
Net incoming/outgoing resources
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Total
UNRESTRICTED
FUNDS THIS
YEAR
£
0
343,612
0
0
343,612
£
0
(248,896)
(248,896)
94,716
0
94,716
198,844
293,560
RESTRICTED
FUNDS THIS
YEAR
£
0
0
0
0
0
£
TOTAL FUNDS
THIS YEAR
£
0
343,612
0
0
343,612
£
TOTAL FUNDS
LAST YEAR
£
0
252,317
168
0
252,485
£
0
0
0
(248,896)
0
(248,620)
0
0
0
0
(248,896)
94,716
0
94,716
(248,620)
3,865
0
3,865
0
0
198,844
293,560
194,979
198,844

Page 1

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

BALANCE SHEET AS AT 31ST JULY 2024

RESTRICTED RESTRICTED
UNRESTRICTED UNRESTRICTED INCOME TOTAL THIS TOTAL LAST
NOTE FUNDS FUNDS YEAR YEAR
FIXED ASSETS £
Tangible Fixed Assets 8 19,175 0 19,175 9,884
Total Fixed Assets 19,175 0 19,175 9,884
CURRENT ASSETS £
Debtors and prepayments 9 4,340 0 4,340 7,228
Investments 10 150,000 0 150,000 0
Cash at Bank and in Hand 11 131,706 0 131,706 186,757
Total Current Assets 286,046 0 286,046 193,985
CREDITORS
Amount Falling Due Within One Year 12 (11,661) 0 (11,661) (5,025)
TOTAL NET ASSETS OR LIABILITIES 293,560 0 293,560 198,844
FUNDS OF THE CHARITY
Restricted income funds 0 0 0 0
Unrestricted funds 293,560 0 293,560 198,844
TOTAL FUNDS 293,560 0 293,560 198,844

The notes on pages 3 - 9 form part of these financial statements.

Signed on behalf of the Trustees:
…………………………………………………….
Signature
LE
…………………………………………………….
Name
Haider Ali
…………………………………………………….
Date
19/05/2025

Page 2

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS For the Period 1[st] August 2023 to 31[st] July 2024

NOTE 1 – BASIS OF PREPARATION

The accounts have been prepared in accordance with the applicable accounting standards and comply with SORP FRS102 and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There are no material uncertainties related to events or conditions that cast doubt on the charity’s ability to continue as a going concern.

The accounts present a true and fair view and the accounting policies adopted are those outlined in Note 2.

No material prior year errors have been identified in the reporting period.

NOTE 2 – ACCOUNTING POLICIES

2.1 INCOME

Recognition of Income These are included in the Statement of Financial Activities (SoFA) when the charity becomes legally entitled to the resources and the amount can be quantified with reasonable accuracy. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted under FRS 102 SORP or FRS 102. Grants and Donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Volunteer Help The value of any voluntary help is not included in the accounts. Income from interest This is included in the accounts when receivable. 2.2 EXPENDITURE AND LIABILITIES Resources Expended Expenditure and liabilities are recognised in the period to which they relate.

Page 3

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS For the Period 1[st] August 2023 to 31[st] July 2024 Governance Costs Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. This includes cost of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. Support Costs Support costs are those costs that, whilst necessary to deliver an activity, do not themselves produce or constitute a direct charitable activity. Support costs include administration functions such as accounting, payroll, and IT. 2.3 FUNDS All incoming and outgoing resources are allocated to the fund to which they relate. Unrestricted Funds Unrestricted funds can be used in accordance with charitable objectives at the discretion of the Trustees. Restricted Funds Restricted funds are those funds where the donor has placed a restriction of use that is narrower than the general objects of the charity. 2.4 ASSETS Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost use by charity at least £250. They are valued at cost or, if gifted, at the value to the charity on receipt. Depreciation Depreciation of fixed assets is provided at the rates shown below so as to write off their costs over their expected useful life, as follows:

Furniture and Fittings
(to include equipment for children)
Office Equipment
Computer Equipment
Rate
25% p.a.
25% p.a.
33% p.a.
Basis
Reducing Balance
Reducing Balance
Straight Line

Page 4

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS For the Period 1[st] August 2023 to 31[st] July 2024

NOTE 3 - ANALYSIS OF INCOME

----- Start of picture text -----
Unrestricted Restricted Total This Total Last
A1 Donations Funds £ Funds £ Year £ Year £
Donations and gifts - - - -
Grants from government/other charities - - - -
Total Donations - - - -
A2 Charitable Activities
Nursery Education Funding 256,854 - 256,854 184,033
Local Authority Funding 19,292 - 19,292 5,003
Fees from Parents 67,465 - 67,465 63,228
Other Income 1 - 1 53
Total charitable Activities 343,612 - 343,612 252,317
A3 Other Trading Activities
Fundraising - - 168
Total Trading Activities - - - 168
A4 Income from Investments
Interest Income - - -
-
Total Income from Investments - - - -
A5 Separate material items of income
- -
Total Separate Material Items of Income - - - -
A6 Other
- - - -
Total Other - - - -
TOTAL INCOME 343,612 - 343,612 252,485
----- End of picture text -----

Other Information: All income in the prior year was unrestricted.

NOTE 4 - ANALYSIS OF RECEIPTS OF GOVERNMENT GRANTS

There have been no government grants.

Page 5

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS

For the Period 1[st] August 2023 to 31[st] July 2024

NOTE 5 - ANALYSIS OF EXPENDITURE

----- Start of picture text -----
Unrestricted Restricted
B1 Expenditure of Raising funds Funds £ Funds £ Total £ Prior year £
Fundraising Expenses 0 0 0 0
Total Expenditure Raising funds 0 0 0 0
B2 Expenditure on Charitable Activities
Direct Charitable Activities
Wages including PAYE and Pensions (188,399) 0 (188,399) (185,620)
Other Staff Costs (3,298) 0 (3,298) (3,566)
Preschool Resources & Activities (9,160) 0 (9,160) (10,971)
Premises (17,373) 0 (17,373) (21,585)
Consumables (5,988) 0 (5,988) (5,307)
Other costs (3,851) 0 (3,851) (4,068)
Bank Charges (862) 0 (862) (842)
Depreciation (7,161) 0 (7,161) (4,248)
Support Costs
Professional Fees (6,568) 0 (6,568) (6,889)
Administration (5,986) 0 (5,986) (5,274)
Governance
Governance (250) 0 (250) (250)
Total Charitable Activities (248,896) 0 (248,896) (248,620)
B3 Other Trading Activities 0 0 0 0
Total Trading Activities 0 0 0 0
B4 Separate Material Item of Expense 0 0 0 0
Total Separate Material Items of Income 0 0 0 0
B5 Other 0 0 0 0
Total Other 0 0 0 0
TOTAL EXPENDITURE (248,896) 0 (248,896) (248,620)
----- End of picture text -----

Page 6

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS

For the Period 1[st] August 2023 to 31[st] July 2024

NOTE 6 - DETAILS OF CERTAIN ITEMS OF EXPENDITURE

Note 6.1 - Fees for Examination of the accounts

----- Start of picture text -----
This Year £ Last Year £
Independent examiner’s fees 250 250
Assurance services other than audit or 0 0
independent examination
Tax advisory fees 0 0
Other fees paid to independent examiner, e.g. 0
financial advice, consultancy, accountancy
services)
Total 250 250
----- End of picture text -----

NOTE 7 – PAID EMPLOYEES

Note 7.1 – Staff Costs

----- Start of picture text -----
This Year £ Last Year £
Salaries and Wages 164,764 159,071
Social Security Costs 11,702 15,701
Workplace Pension Costs 11,933 10,848
Other employee Benefits 0 0
Total 188,399 185,620
----- End of picture text -----

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

Note 7.2 – Average Head Count in the Year

This Year No Last Year No
Charitable Activities 14 14

Page 7

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS For the Period 1[st] August 2023 to 31[st] July 2024

NOTE 8 – TANGIBLE FIXED ASSETS

Cost or Valuation
At the beginning of the year
Additions
Disposals
At end of the year
Depreciation
At beginning of the year
Disposals
Depreciation
At end of the year
Net book value
Net book value at the beginning of the year
Net book value at the end of the year
Furniture &
Fittings
£
Office
Equipment
£
Computer
Equipment
£
Total
£
12,842 -
4,593
17,435
16,094 -
758
16,852
(824) -
-

(824)
28,112 -
5,351
33,463
4,690 -
2,861
7,551
(425) (425)
5,913 -
1,248
7,161
10,178 -
4,109
14,287
8,152 -
1,731
9,883
17,934 -
1,241
19,175

NOTE 9 – DEBTORS AND PREPAYMENTS

This Year £ Last Year £
Fees from Parents 4,340 4,903
Prepayments/Accrued income 0 2,325
Totals 4,340 7,228

NOTE 10 – INVESTMENTS

NOTE 10 – INVESTMENTS
This Year £ Last Year £
TreasuryFixed Term Deposit 150,000 0

£150,000 has been deposited into a 6-month fixed term treasury deposit, which is due to mature in January 2025.

NOTE 11 – CASH AT BANK AND IN HAND

----- Start of picture text -----
This Year £ Last Year £
Barclays (1) 41,261 11,031
Barclays (2) 0 175,197
Barclays Instant Access savings 90,101 0
PayPal 200 200
Petty Cash 144 329
Totals 131,706 186,757
----- End of picture text -----

Barclays (2) has been closed and the balance has been transferred to a Barclays instant access savings account.

Page 8

LONGTHORPE PRESCHOOL

CHARITY COMMISSION REGISTERED NO: 1031164

NOTES TO THE ACCOUNTS

For the Period 1[st] August 2023 to 31[st] July 2024

NOTE 12 – CREDITORS AND ACCRUALS

This Year £ Last Year £
Trade creditors 11,411 4,775
Accruals and deferred income 250 250
Totals 11,661 5,025

NOTE 13 – TRANSACTIONS WITH TRUSTEES AND RELATED PARTIES

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or related entity.

No trustee expenses have been incurred.

Page 9

This independent examiner's report relates to the accounts of LONGTHORPE PRESCHOOL Charity Commission Registered No: 1031164 I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the St year ended 31 July 2024. Res onsibilities and Basis of Re ort As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145{5)(b} of the Act Independent examiner's statement The charity's gross income exceeded £250,000 and l am qualified to undertake the examination by being a qualified member of the AAT. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act. or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I 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. Signed Date 11 Relevant professional qualification of body: Mark Bedford MJB Financial Services 11 Belton Road Stanground Peterborough PE2 8UU