UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
FOR
WHEATCROFT PLAYGROUP REGISTERED CHARITY NUMBER 1031308
WHEATCROFT PLAYGROUP
CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 31 August 2022
| Page | |
|---|---|
| General Information | 1 |
| Independent Examiner's Report | 2 |
| Trustees’ Annual Report | 3 |
| Income and Expenditure Statement | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 |
WHEATCROFT PLAYGROUP
GENERAL INFORMATION
For The Year Ended 31 August 2022
CHAIRPERSON:
ADDRESS:
ACCOUNTANTS:
Jade Robinson
St Michael's Youth Hall Filey Road Scarborough North Yorkshire YO11 3AA
Fortus North Limited Business Advisors & Accountants 5&6 Manor Court Manor Garth Scarborough North Yorkshire YO11 3TU
Page 1
FINANCIAL STATEMENTS
For The Year Ended 31 August 2022
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF
WHEATCROFT PLAYGROUP
I report on the accounts of Wheatcroft Playgroup for the year ended 31 August 2022 which are set out on paged 4 to 6.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act;
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to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act); and
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to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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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 fair' 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.
Robert D Thorpe 5&6 Manor Court Manor Garth Scarborough North Yorkshire YO11 3TU
9 November 2022
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FINANCIAL STATEMENTS
For The Year Ended 31 August 2022
TRUSTEES REPORT FOR WHEATCROFT PLAYGROUP
The Trustees present their report and financial statements for the year ended 31 August 2022.
Charity Trustees who served during the year Elected by parents / carers
| Karl Ward | Chairperson and Safeguarding Officer (stood down June 2022) |
|---|---|
| Jade Robinson | Chairperson and Safeguarding Officer (elected June 2022) |
| Amanda Campbell | Manager, SENCO, Safeguarding Officer and Committee member |
| Lauren Temple | Secretary |
| Sarah Dennis | Treasurer |
| Stacey Silby | Committee member |
| Rhona Marshall | Staff member and Committee member |
| Kris Parker | Committee member |
| Samantha Hartley | Committee member and staff member from May 2022 |
| Ellen Mann | Committee member (elected November 2021) |
| Louise Baron | Committee member (elected November 2021) |
| Lianne Koekemoer | Committee member (elected November 2021) |
Type of structure
Wheatcroft Playgroup is a charity constituted as a trust. The transfer of information relative to the trust from outgoing to new trustees is done under the guidance of the preschool manager; where necessary, additional training is provided to enable trustees to fulfil their duties.
Objectives and activities
Wheatcroft Playgroup aims to enhance and develop the education of children from 2 years to statutory school age. The setting uses the Early Years Foundation stage as the curriculum basis for which to do so and has regard to other documents such as Birth to 5 Matters, Development Matters and OPAL to support children in their learning and development.
The trustees meet regularly to discuss and plan the operational activities of the charity. They also have a closed Facebook Messenger group to discuss plans for preschool more informally in-between meetings. In planning our activities for the year, we have had regard to the guidance issued by the Charity Commission on public benefit. We work closely with parents / carers and the local community to maximise the educational benefit for the children in our care.
The trustees work on an entirely voluntary basis except for the manager and two staff members. The manager takes a role on the committee so that they can co-ordinate committee roles and changeovers each AGM and as the Nominated Person for Ofsted. The manager and other staff members do not have any input or vote in any major decision-making, such as wages, and understand the reasons why.
Achievements and performance
Preschool achievements
As we came out of the pandemic numbers continued to rise to higher than usual levels. The results from the questionnaires in June 2021 and 2022 provided evidence that families were happy with the services, activities and resources available and some commented reasons why the Facebook page, Zumba, gardening, visits from Police and Fire Services, outdoor and messy activities were especially popular. The parents also commented on how supportive, friendly and welcoming the staff were.
Numbers of preschool at the beginning of September 2021 were encouraging, especially considering the pandemic and by Spring 2022 preschool sessions were almost full. Staffing changed in Summer 2022 when Miss Campbell announced her pregnancy and we took on maternity cover. Samantha Hartley (Committee member) was interviewed and appointed and started in May. She worked every morning to enable us to have an additional staff member for the last half term as well as prepare her for the role from September. This worked well as the level of support needed by some children and additional paperwork for SEN was incredibly large.
Through the pandemic the preschool Facebook page was incredibly helpful so we continued to post what we had been doing throughout the week and also posted an idea for an activity for each holiday.
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Families continue to recommend preschool to their families and friends and our Facebook page seems to be the most popular means of advertising. We discovered at the end of the academic year that Moonfruit was no longer so we no longer have a website, so Facebook continues to be our only means of advertising. We opened up 2 afternoon sessions for stay and play for those going to school so that they could chat to their key person about school related worries. On returning in September 2022 we held an open session for new families to be able to come and play ready for the new term ahead.
Wednesday’s Family Fun is still on hold for the moment and continues to be for the foreseeable future. Numbers are good so we no longer use Family Fun as a means of advertising and also there is a Mums and Toddler group in the church hall on a Tuesday morning.
Fundraising was very successful, we raised money through the Mini Me card company £38.00 and the Christmas fundraiser £389.00. We raised a small amount through Amazon Smile £5.00, £27.17 from Easy Fundraising and £286.00 through 3 clothing collections and banked the photo commission money in September 2021 of £87.20. This year we put EYPP money and fundraising towards 2 terms of Zumba, once per week on a Thursday morning. This was attended by every child going to school as well as some of the younger children.
Staff continued to update their continuous professional development and attended courses such as Helicopter Training, Healthy Early Years Award, Paediatric First Aid, Safeguarding courses and SENCO related. These courses have been mainly free, however some were paid for and funded by preschool or using the Early Years Pupil Premium money and Element 2 send funding – such as SENCO.
Committee achievements
The committee has worked hard to ensure the smooth running of the charity and has supported the staff in the provision of childcare and education in the local community. This has been especially so through decisions we have needed to make at short notice – such as to close and deep clean after a large percentage of children and almost all staff went down with a sickness bug in Autumn 2021. The committee is supportive in our fundraising efforts – asking local businesses and collecting prizes from around town for the Christmas raffle in 2021. The committee have also supported preschool staff with a dispute with a neighbour over boundaries and a fence and proactive in offering comments and suggestions towards our upcoming rent discussions. The committee continued to use Zoom for part of the year for meetings but were delighted to be back together at preschool or a committee members’ house for face to face again towards the end of the academic year.
The committee undertake basic safeguarding training and an understanding of what it means to be on a committee through Educare, on starting their role. Karl Ward also supports preschool by testing the fire equipment and completing the PAT testing each year. Ellen Mann has also managed to organise us a new sign and Lauren Temple, Lianne Koekemoer and Louise Baron have offered their husbands’’ services for DIY jobs over the last year!
Financial review
The charity has no specific policy on reserves. However, it is a non-profit making organisation with a financial reserve allocated to redundancy (if required) or to support the setting in keeping open when numbers are very low. A large sum is currently being kept aside as there are areas which will need some repair work carrying out over the next few years such as decorating inside and outside, the flooring inside and outside and also some areas outdoors. The group have been hesitant to spend large quantities of money over the previous years due to the 2014-16 financial situation and more recently the pandemic.
This year, the Early Years Pupil Premium (EYPP) money has been used for Zumba sessions for all school leavers as well as some of the younger children for 2 terms. The EYPP and SEN funding has also supported 1:1 for several children, additional sessions / hours for 2 children and SENCO training. More individualised support has been necessary for a lot of children and these needs will continue through the next year. Assessments at the end of the year highlighted the success of all of the above and we hope they also encourage the next cohort of children to make good progress from their starting points.
The principal sources of funding are income from parental fees and NYCC for 2 year olds (in certain circumstances) as well as 3 and 4 year old universal and expended funding.
Jade Robinson Amanda Campbell Chairperson Manager and Committee member
9 November 2022
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WHEATCROFT PLAYGROUP
INCOME AND EXPENDITURE STATEMENT For The Year Ended 31 August 2022
| Income Parental fee income NYCC funding Family fun Registration fees Fundraising Christmas fair Clothing recycling Miscellaneous fundraising Commission Photographs Other income Government grants and incentives Sale of items Uniforms Deposit account interest Total income for the year Expenditure Rent Water charges PLA membership and insurance Wages Staff pension costs Training Telephone Post and stationery Zumba classes Snacks etc Repairs and renewals Toys, equipment and materials Cleaning Uniforms Miscellaneous expenses Accountancy Professional fees Bank charges Interest on late taxation Depreciation on office equipment Surplus for the year |
2022 £ 13,291 97,652 - 50 414 167 111 88 1,000 - 582 4 2,076 192 739 73,785 1,251 401 705 183 665 364 594 1,175 365 829 161 1,817 2,565 48 34 2,455 |
£ 113,359 90,404 22,955 |
2021 £ 7,784 83,105 5 50 383 50 23 - 155 97 522 2 1,920 192 725 63,533 956 314 623 201 665 197 335 1,495 554 508 205 1,740 1,695 - - 2,478 |
£ 92,176 78,336 |
|---|---|---|---|---|
| 13,840 |
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WHEATCROFT PLAYGROUP
BALANCE SHEET 31 August 2022
| Notes FIXED ASSETS Tangible assets 1 CURRENT ASSETS Community account Money Manager account CURRENT LIABILITIES Sundry creditors and accruals NET ASSETS FINANCED BY Unrestricted funds 2 |
2022 £ 87,828 20,065 107,893 1,285 |
£ 6,509 106,608 113,117 113,117 |
2021 £ 65,538 20,061 85,599 4,392 |
£ 8,955 81,207 |
|---|---|---|---|---|
| 90,162 | ||||
| 90,162 |
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WHEATCROFT PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 August 2022
- TANGIBLE FIXED ASSETS
| COST At 1 September 2021 Additions Disposals At 31 August 2022 DEPRECIATION At 1 September 2021 Charge for year At 31 August 2022 NET BOOK VALUE At 31 August 2022 At 31 August 2021 2. UNRESTRICTED FUNDS Brought forward Add Surplus for the year |
2022 £ 90,162 22,955 |
£ 113,117 113,117 |
Office equipment £ 12,594 249 (240) 12,603 3,639 2,455 6,094 6,509 8,955 2021 £ £ 76,322 13,840 90,162 90,162 |
|---|---|---|---|
Signed on behalf of the Trustees:-
Jade Robinson Chairperson
Amanda Campbell Manager and Committee member
9 November 2022
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