Rillington Pre School Playgroup REPORT OF THE TRUSTEES AND FINANCIAL REPORT FOR THE YEAR ENDED 29TH FEBRUARY 2024 ## CHARITY REGISTRATION NUMBER **1037337** (England & Wales) Chartered Certified Accountants Champleys Mews Market Place Pickering YO18 7AE **RILLINGTON PRE SCHOOL PLAYGROUP** **CHARITY INFORMATION AS AT 29TH FEBRUARY 2024** ## **Trustees** Heather Drabble Laura Jane Kilby Sarah Elizabeth Craggs Sarah Elizabeth Hall Trevor Golding Victoria Malthouse ## **Accountants** Champleys Chartered Certified Accountants Champleys Mews Market Place Pickering YO18 7AE ## **Bankers** Virgin Money 46, Coney Street York YO1 9NQ ## **Principal Operating Address** Rillington Village Hall Scarborough Road Rillington Malton YO17 8LH **[ 1 ]** **RILLINGTON PRE SCHOOL PLAYGROUP TRUSTEES REPORT FOR THE YEAR ENDED 29TH FEBRUARY 2024** The Trustees present their report and the financial statements for the for the year ended 29th February 2024. ## **Background and Structure** The legal name of the Charity is Rillington Pre School Playgroup. The Charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1037337. Rillington Pre-School Playgroup was formed in 1973 and is governed by its constitution adopted by the members and the Pre-School Learning Alliance guidelines. ## **Summary of the purposes of the Charity** The objectives of the charity are to provide good quality childcare at an affordable price for parents. ## **Summary of the main activities in relation to those purposes** It is our belief that every child deserves the best possible start in life and to this end we always strive to ensure that we have happy children, a well structured learning environment, and that costs are controlled so we are able to reach out to as many children as possible. ## **Public Benefit Statement** Throughout the year the Rillington Pre School Playgroup Board of Trustees have had regard the guidelines on public benefit as set out by the Charity Commission when exercising powers or duties to which the guidance is relevant. The provision of ready available pre-school childcare in the village is a major benefit to local residents and the general public. ## **Trustees** The following persons served as Trustees during the year ended 29th February 2024: |**Trustee**|**Office**|**Trustee Appointments/Resignations**| |---|---|---| |Trevor Golding|Chair|-| |Anna Tindall|Treasurer - to September 2023|Resigned September 2023| |Heather Drabble|Secretary|-| |Laura Jane Kilby|Treasurer - from September 2023|-| |Sarah Elizabeth Craggs|-|-| |Sarah Elizabeth Hall|-|-| |Victoria Malthouse|-|-| Helen Atkinson attended Committee meetings as administrator for the Charity. ## **Staff, Management and Selection of Trustees** Trustees are recruited from local people who have an interest in the Charity. The Charity is controlled and directed by the elected members of the board. ## **Risk Management** The board continues to examine the principal areas of the Charity’s operations to review the major risks which may arise in each area. In the opinion of the board, this review enables such risks to be identified and allows them to be mitigated to an acceptable level in the Charity’s day to day activities. **[ 2 ]** **RILLINGTON PRE SCHOOL PLAYGROUP TRUSTEES REPORT FOR THE YEAR ENDED 29TH FEBRUARY 2024** ## **Review of the Charity's achievements and performance, including the difference the Charity has made to the beneficiaries and to wider society throughout the year** We had a good intake of children In September, and with our full days continuing to be popular we increased our hours. We are now open on a Wednesday afternoon as well - so 3 full days and 2 half days. The village hall updated our heating with new heaters and boiler, so it is a lot warmer in the hall and economical as well. We had the boat outside mended and a new sail added which is also a chalk board. The Children are enjoying this as well as the new wheel barrows. Our outdoor storage needed replacing so we raised money through our Christmas raffle and purchased a new shed which we are just installing. The children enjoyed the Coronation Celebration making tasty treats and parents attended too. We were thrilled by our letter from the King. We enjoyed many additional activities including our annual farm visit. We raised money for our summer trip by having a sponsored bike ride, and with the proceeds visited Woldies Nature and Lavender Farm. The children have also enjoyed village walks and trips to the local play. The children loved Harminis Songs, music, dance and yoga with Kate. We submitted an application for a small arts grant from NYCC, introducing a package of 9 Song, dance, music and movement sessions for pre-school children and children in the Rillington area. This is to help them: - Develop their speech and language skills, and to develop their confidence to move, groove and be active. - Grow in confidence - Develop their physical dexterity - To help give parents the knowledge and understanding of ways they can work with their children - A chance for parents to meet, chat and develop relationships We were successful in our application, and the course will be rolled out in the summer term. Staff have been busy with CPD completing first aid, safeguarding, food hygiene, speech/language and autism courses. Committee meetings have continued via zoom. **[ 3 ]** **RILLINGTON PRE SCHOOL PLAYGROUP TRUSTEES REPORT FOR THE YEAR ENDED 29TH FEBRUARY 2024** ## **Financial Review** The financial position of the Charity as at 29th February 2024 as more fully detailed in the accounts, can be summarised as follows: |Income
Expenditure
Unrestricted Funds
Restricted Funds
Designated Funds
Total Funds
Net Surplus/(Deficit)|**2024**
**2023**
**£**
**£**
72,241
57,860
(64,279)
(60,304)
7,962
(2,444)
22,778
14,816
-
-
14,000
14,000
36,778
28,816| |---|---| The results for the year show a surplus of £7,962 (2023: deficit of £2,444). The Playgroup benefitted from receiving increased funding from North Yorkshire Council in the year. As the accounts are produced based on when funds are received, there can be cross-over between years - funding is not always received in the same period as it is accrued. There was an increase in funding in December 2023 as a result of back-dated amounts received from the Council, and this accounts for most of the £7,962 surplus reported. Following a loss in the prior year, the surplus funds have allowed the Charity's funds to stabilise, but it should not be expected that this level of surplus will be repeated in future years. Council funding is a major component of the Charity's income, and the Charity's finances are sensitive to any changes in amounts or timing. ## **Reserves Policy** The reserve fund is set at £14,000 (2023 : £14,000). The Trustees acknowledge that unrestricted cash reserves are required to:- - Enable the playgroup to provide for any future closure costs including costs of staff, redundancies and the cost of closing the premises. - To provide funds of last resort in the event of unavoidable cost overruns on activities that cannot otherwise be met from other funds. - To give time to seek alternative sources of funding and to maintain continuity in the event of short term funding gaps. The Board of Trustees consider the reserves policy is adequate to meet the above requirements. **[ 4 ]** **RILLINGTON PRE SCHOOL PLAYGROUP** **TRUSTEES REPORT FOR THE YEAR ENDED 29TH FEBRUARY 2024** ## **Statement of Trustees' Responsibilties** The Trustees are responsible for preparing the Trustees’ Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year. In preparing these financial statements the Trustees are required to: ◦select suitable accounting policies and then apply them consistently; - ◦observe the methods and principles in the Charities SORP, - ◦make judgements and estimates that are reasonable and prudent; - prepare the financial statement on the ongoing concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 1993 the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for prevention and detection of fraud and other irregularities. This report was approved by the Rillington Pre School Playgroup Trustees and is signed on their behalf by: T Golding Trevor Golding Chair 03 Oct 2024 Dated **[ 5 ]** **RILLINGTON PRE SCHOOL PLAYGROUP** ~~a~~ **REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES FOR THE YEAR ENDED 29TH FEBRUARY 2024** As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ I report on the accounts of Rillington Pre School Playgroup for the year ended 29th February 2024, which are set out on pages 7 to 9. ## **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 2011 Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## **Basis of the 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 you as 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 matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect, the requirements: - to keep accounting records in accordance with section 130 of the 2011 Act; or - to prepare accounts which accord with the accounting records; or - 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. have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Michael Richmond FCCA 30th September 2024 _on behalf of_ Champleys Chartered Certified Accountants Champleys Mews Market Place Pickering YO18 7AE **[ 6 ]** **RILLINGTON PRE SCHOOL PLAYGROUP** **RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 29TH FEBRUARY 2024** **----- Start of picture text -----**
Notes 2024 Breakdown By Fund 2024 2023
Unrestricted Restricted Designated Total Total
£ £ £ £ £
Receipts
Trading and Operating Activities
| NYCC Fee Income 45,454 45,454 30,829
| Parent and Other Fee Income 25,334 25,334 25,335
Fundraising Activities and Events 3 1,025 - - 1,025 1,150
Bank Interest 197 197 36
Sundry Income 231 231 510
- -
Total Receipts 72,241 72,241 57,860
Payments
Equipment Expensed 4 1,488 - - 1,488 1,632
Fundraising Costs 40 - - 40 34
Groceries and Refreshments 643 - - 643 549
Independent Examination 400 - - 400 400
Insurance 1,468 - - 1,468 1,433
Office Administration Costs 200 - - 200 118
Rent 7,341 - - 7,341 7,589
Repairs and Maintenance 212 - - 212 30
School Outings and Experiences 507 - - 507 744
Staff Training and Checks 499 - - 499 519
Uniforms 26 - - 26 101
Wages and Salaries 5 50,618 - - 50,618 46,219
Miscellaneous Costs 837 - - 837 936
- -
Total Payments 64,279 64,279 60,304
Reconciliation of Funds
Total Funds Brought Forward 44,932 11,551 50,000 28,816 31,260
Transfers Between Funds - - - - -
- -
Surplus / (Deficit) for the Year 7,962 7,962 (2,444)
Total Funds Carried Forward 52,894 11,551 50,000 36,778 28,816
**----- End of picture text -----**
**[ 7 ]** **RILLINGTON PRE SCHOOL PLAYGROUP** **STATEMENT OF ASSETS AND LIABILITIES AS AT 29TH FEBRUARY 2024** **----- Start of picture text -----**
2024 2023
£ £
B1 Cash Funds
Accounts
Current Account 4,520 8,747
Deposit Account 32,230 20,052
Cash 28 17
TOTAL FUNDS 36,778 28,816
Represented by Funds
Unrestricted 22,778 14,816
Restricted - -
Designated 14,000 14,000
TOTAL FUNDS 36,778 28,816
B2 Other Monetary Assets Nil Nil
B3 Investment Assets Nil Nil
B4 Assets Retained for the Charity's Own Use Nil Nil
B5 Liabilities
Accountancy and Independent Examiners Fees 480 400
Accruals - Rent 1,387 -
TOTAL LIABILITIES 1,867 400
**----- End of picture text -----**
## **For and on behalf of all the Trustees** 03 Oct 2024 T Golding Trevor Golding Dated Chair **[ 8 ]** **RILLINGTON PRE SCHOOL PLAYGROUP** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 29TH FEBRUARY 2024** ## **1 Basis of Accounting** These accounts have been prepared on the Receipts and Payments basis in accordance with Section 144(2) of the Charities Act 2011. Donated Goods, Services and Facilities Donated goods, services and facilities are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Volunteer Help The value of any voluntary help is not included in the accounts, but is described in the Trustees’ Annual Report. Fixed Assets for use by Charity The accounts have been prepared under the historical cost convention. Assets are shown on the statements of assets and liabilities if they can be used for more than one year, and cost at least £350. ## **2 Nature and Purpose of Funds** Unrestricted Funds Funds that may be used at the discretion of the trustees in furtherance of the objects of the charity. Restricted Funds Funds that may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. Designated Funds A reserve set aside to cover possible closure costs that could arise sometime in the future if there was a need. This figure is the current estimate of such costs. There has been no change in this financial year. ## **3 Breakdown of Fundraising Activities and Events** |**Total**
Sponsored Events
Bags 2 School
Christmas Raffle
_Notes_|**Unrestricted**
**Restricted**
**Designated**
£
£
£
220
330
475
**1,025**
**-**
**-**
**2024 Breakdown**|**Unrestricted**
**Restricted**
**Designated**
£
£
£
220
330
475
**1,025**
**-**
**-**
**2024 Breakdown**|**2024**|**2023**
**Total**
£
67
549
534
**1,150**| |---|---|---|---|---| ||**Unrestricted**
£
220
330
475
**1,025**|**Restricted**
£
**-**|**Total**
£
220
330
475|| ||||**1,025**|| ## **4 Breakdown of Equipment Expensed** |Small Equipment < £100
Equipment
**Total**
_Notes_
Outdoor Shed
Findel Education - Resources|**Unrestricted**
**Restricted**
**Designated**
£
£
£
125
144
322
897
**1,488**
**-**
**-**
**2024 Breakdown**|**Unrestricted**
**Restricted**
**Designated**
£
£
£
125
144
322
897
**1,488**
**-**
**-**
**2024 Breakdown**|**2024**|**2023**
**Total**
£
-
-
-
1,632
**1,632**| |---|---|---|---|---| ||**Unrestricted**
£
125
144
322
897
**1,488**|**Restricted**
£
**-**|**Total**
£
125
144
322
897|| ||||**1,488**|| ## **5 Breakdown of Wages and Salaries** |**Breakdown of Wages and Salaries**||||| |---|---|---|---|---| |Employer Pension Contributions
Wages and Salaries
**Total**
_Notes_|**Unrestricted**
**Restricted**
**Designated**
£
£
£
50,618
-
**50,618**
**-**
**-**
**2024 Breakdown**||**2024**|**2023**
**Total**
£
46,219
-
**46,219**| ||**Unrestricted**
£
50,618
-
**50,618**|**Restricted**
£
**-**|**Total**
£
50,618
-|| ||||**50,618**|| |||||| There were an average of six employees in the period. All staff are payroll employed. ## **6 Trustee Expenses and Related Party Transactions** No trustee received a remuneration for services rendered. No trustee, or anyone connected with a trustee, has a material interest in any of the charity's transactions. **[ 9 ]**