**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: - examine the accounts under section 145 of the Charities Act; - 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 - 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: - 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 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 Page 2 **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. Page 3 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** Page 3 ## **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| Page 4 ## **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| Page 5 **WHEATCROFT PLAYGROUP** **NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 August 2022** 1. **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** Page 6