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2021-08-31-accounts

Trustees’ Annual Report for the period

From 01/09/2021 Period start date To 31/08/2022 Period end date

Charity name: Rusper playgroup

Charity registration number: 1034099

Objectives and Activities

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SORP reference
Summary of the Para 1.17 To provide a safe, all inclusive
purposes of the charity environment for children to
as set out in its realise their maximum potential.
governing document
Summary of the main Para 1.17 and Providing a caring, safe
1.19
activities in relation to environment for the children,
those purposes for the parents and carers, to enable
public benefit, in them to socialise and build
particular, the activities, relationships. With lots of play,
projects or services roleplay and outdoor activities.
identified in the
accounts.
Statement confirming Para 1.18 The trustees have been made
whether the trustees aware of the guidance issue by
have had regard to the the charity commission on public
guidance issued by the benefit.
Charity Commission on
public benefit
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Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers

Other

Achievements and Performance

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SORP reference
The charity has worked hard over
the year to help with children
with different needs and also
Summary of the main reopening fully after the
Para 1.20
achievements of the pandemic, also starting again
charity, identifying the this year with a weekly forest
difference the charity’s school.
work has made to the
circumstances of its
beneficiaries and any
wider benefits to society
as a whole.
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Additional information (optional)

You may choose to include further statements where relevant about:

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Achievements against Para 1.41
objectives set
Fundraising through sports day,
charity auction and Christmas fair
Performance of which has helped raise funds for
fundraising activities Para 1.41 the playgroup.
against objectives set
Investment performance Para 1.41
against objectives
Other
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Financial Review

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Review of the charity’s Para 1.21 A loss of £3,416 at year end due
financial position at the to extra expenditure on repairs
end of the period and maintenance.
Statement explaining Para 1.22 A reserve fund is held for
the policy for holding redundancy and any associated
reserves stating why costs incurred.
they are held
Amount of reserves held Para 1.22 £13,372
Reasons for holding zero Para 1.22
reserves
Details of fund materially Para 1.24 None
in deficit
Explanation of any Para 1.23
uncertainties about the
charity continuing as a
going concern
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Additional information (optional)

You may choose to include further statements where relevant about:

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Free entitlement funding and fees
and fundraising throughout the
The charity’s principal year.
sources of funds Para 1.47
(including any
fundraising)
Investment policy and
objectives including any Para 1.46
social investment policy
adopted
A description of the Para 1.46
principal risks facing the
charity
Other
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Structure, Governance and Management

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Description of charity’s
trusts:
Type of governing Para 1.25 Constitution
document
(trust deed, royal
charter)
How is the charity Para 1.25 Trust
constituted?
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25 Elected by the committee
methods including
details of any
constitutional provisions
e.g. election to post or
name of any person or
body entitled to appoint
one or more trustees
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Additional information (optional)

You may choose to include further statements where relevant about:

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Policies and procedures
adopted for the induction Para 1.51
and training of trustees
The charity’s
organisational structure Para 1.51
and any wider network
with which the charity
works
Relationship with any Para 1.51
related parties
Other
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Reference and Administrative details

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Charity name Rusper playgroup
Other name the charity
uses
Registered charity 1034099
number
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Charity’s principal Rusper playgroup
address C/O Rusper village hall
Horsham Road
RH12 4PX
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Names of the charity trustees who manage the charity

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Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
1 Louisa Harcombe Chair 20/05/2022
2 Danielle Jackson Secretary 20/05/2022
3 Karin Clifford Treasurer 20/05/2022
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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Corporate trustees – names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

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Trustee name Dates acted if not for
whole year
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Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees K I Clifford Signature(s) Clifford Full name(s) Karin Position (eg Treasurer Secretary, Chair, etc)

Date 29/06/2023

Charity registration number 1034099

RUSPER PLAYGROUP

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

RUSPER PLAYGROUP

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mrs L Harcombe (Appointed 20 May 2022) Mrs K Clifford (Appointed 20 May 2022) Mrs D Jackson (Appointed 20 May 2022)

Charity number

1034099

Independent examiner

Nicholas M Baldwin BA(Econ) FCA DChA Baldwin Scofield Accountancy LLP 3 Newhouse Business Centre Old Crawley Road Horsham West Sussex RH12 4RU

RUSPER PLAYGROUP

CONTENTS

Page
Trustees' report 1
Independent examiner's report 2
Statement of financial activities 3
Balance sheet 4
Notes to the financial statements 5 - 11

RUSPER PLAYGROUP

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2022

The trustees present their annual report and financial statements for the year ended 31 August 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The charity's objects are to enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups. There has been no change in the objects and activities during the year.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Financial review

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity was registered on the 02 March 1994 as a charitable trust.

The trustees who served during the year and up to the date of signature of the financial statements were: The trustees who served during the year and up to the date of signature of the financial statements were:
Mrs L Harcombe (Appointed 20 May 2022)
Mrs K Clifford (Appointed 20 May 2022)
Mrs D Jackson (Appointed 20 May 2022)
Mrs A Cherriman (Resigned 20 May 2022)
Mrs C Bearman (Resigned 20 May 2022)

None of the members of the Trustees has any beneficial interest in the charity.

The trustees' report was approved by the Board of Trustees.

Mrs K Clifford

Trustee

28 June 2023

RUSPER PLAYGROUP

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RUSPER PLAYGROUP

I report to the trustees on my examination of the financial statements of Rusper Playgroup (the charity) for the year ended 31 August 2022.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Nicholas M Baldwin BA(Econ) FCA DChA Baldwin Scofield Accountancy LLP

3 Newhouse Business Centre Old Crawley Road Horsham West Sussex RH12 4RU

Dated: 28 June 2023

RUSPER PLAYGROUP

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2022

Unrestricted
Restricted
funds
funds
2022
2022
Notes
£
£
Income from:
Donations and
legacies
3
66,925
-
Charitable activities
4
26,457
-
Other trading
activities
5
2,094
-
Total income
95,476
-
Expenditure on:
Raising funds
6
262
-
Charitable activities
7
98,630
-
Total expenditure
98,892
-
Net (expenditure)/income
for the year/
Net movement in funds
(3,416)
-
Fund balances at 1
September 2021
39,190
13,227
Fund balances at 31
August 2022
35,774
13,227		 Total
Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
66,925
57,009
-
26,457
29,446
-
2,094
128
-
95,476
86,583
-
262
75
-
98,630
72,048
-
98,892
72,123
-
(3,416)
14,460
-
52,417
24,730
13,227
49,001
39,190
13,227		 Total
2021
£
57,009
29,446
128
86,583
75
72,048
72,123
14,460
37,957
52,417

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

RUSPER PLAYGROUP

BALANCE SHEET

AS AT 31 AUGUST 2022

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
Unrestricted funds		 2022
£
3,696
46,926
50,622
(3,588)		 £
1,967
47,034
49,001
13,227
35,774
49,001		 2021
£
1,117
46,255
47,372
(417)		 £
5,462
46,955
52,417
13,227
39,190
52,417

The financial statements were approved by the Trustees on 28 June 2023

Mrs K Clifford Trustee

RUSPER PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

1 Accounting policies

Charity information

Rusper Playgroup is a Charitable Trust registered with the charity commission for England and Wales. The registered office is 5 Carylls Cottages, Faygate Lane, Faygate, Horsham, West Sussex RH12 4SQ.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Trust Deed, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

RUSPER PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 20% on cost Computers 20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

RUSPER PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

**Unrestricted ** Unrestricted
funds funds
2022 2021
£ £
Donations and gifts 1,156 1,530
Government grants 65,769 55,479
66,925 57,009

RUSPER PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

(Continued)
3
Donations and legacies
Grants receivable for core activities
WSCC Funding
Milk Welfare Scheme income		 (Con
65,650
119
65,769		 tinued)
55,469
10
55,479

4 Charitable activities

Nursery Nursery
School School
2022 2021
£ £
Sales within charitable activities 25,707 27,890
Other income 750 1,556
26,457 29,446

5 Other trading activities

**Unrestricted ** Unrestricted
funds funds
2022 2021
£ £
Fundraising events 2,094 128

6 Raising funds

**Unrestricted ** Unrestricted
funds funds
2022 2021
£ £
Fundraising and publicity
Other fundraising costs 262 75
262 75

RUSPER PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

7 Charitable activities

Nursery Nursery
School School
2022 2021
£ £
Staff costs 70,904 63,107
Depreciation and impairment 4,626 -
Staff training costs 5,941 2,169
Recruitment Expenses 24 -
Hall rental 4,560 3,873
General Rates - 110
Electricity 16 -
Entertainment 50 -
Subsistence 136 204
Office Stationery 40 40
Internet Charges 75 -
Computer & Software 283 -
Other charitable expenditure 11,175 2,545
97,830 72,048
Share of governance costs (see note 8) 800 -
98,630 72,048

8 Support costs

Support costs
Support
costs
Governance
costs
£
£
Independent examination fee
-
800
-
800
Analysed between
Charitable activities
-
800		 2022
£
800
800
800

Governance costs includes payments to the independent examiners of £800 (2021- £Nil) for independent examination fees.

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

RUSPER PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

10 Employees

The average monthly number of employees during the year was:

2022 2021
Number Number
6 6
Employment costs 2022 2021
£ £
Wages and salaries 69,565 62,575
Social security costs 713 -
Other pension costs 626 532
70,904 63,107

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

12 Tangible fixed assets

Tangible fixed assets
Fixtures and
fittings
Computers
£
£
Cost
At 1 September 2021
5,137
325
Additions
1,132
-
Disposals
(3,619)
(202)
At 31 August 2022
2,650
123
Depreciation and impairment
Depreciation charged in the year
740
66
At 31 August 2022
740
66
Carrying amount
At 31 August 2022
1,910
57
At 31 August 2021
5,137
325		 Total
£
5,462
1,132
(3,821)
2,773
806
806
1,967
5,462

RUSPER PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

13
Debtors
Amounts falling due within one year:
Trade debtors
14
Creditors: amounts falling due within one year
Other taxation and social security
Accruals and deferred income
15
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2022
2022
£
£
Fund balances at 31
August 2022 are
represented by:
Tangible assets
1,967
-
Current assets/(liabilities)
47,034
-
49,001
-		 2022
£
3,696
2022
£
1,410
2,178
3,588
Total Unrestricted
funds
Restricted
funds
2022
2021
2021
£
£
£
1,967
5,462
-
47,034
46,955
-
49,001
52,417
-		 2021
£
1,117
2021
£
335
82
417
Total
2021
£
5,462
46,955
52,417

16 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).

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