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← Boughton Monchelsea Playgroup Association

2024-07-31-accounts

BOUGHTON MONCHELSEA PLAYGROUP ASSOCIATION Registration number 1037839

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD 1 AUGUST 2023 TO 31 JULY 2024

Address – 14 Carmans Close, Loose, Maidstone, Kent ME15 0DR

The Trustees during the year were:

Marian Redfearn (Chair ) Rebecca Krousti (Treasurer) – appointed September 2024 Rebecca Deacon (Treasurer) – stepped down September 2024 Rebecca Goacher (Secretary) Sara Skinner (general manager) Lucy Cokell Trustees are appointed by Trustee resolution at the Annual General Meeting.

Structure and management

The charity is governed by trust deed and is constituted as an association. Day to day activities are overseen by the general manager who is employed on a full time basis.

Activities, objectives and public benefit

The object of the charity is to provide education facilities for children of pre-school age. The charity operates nine half-day playgroup sessions on a weekly basis and now employs an average of 14 full and part time staff to supervise an average roll of 90 to 95 children. Staff numbers remained static during the year with a small increase in hours worked by some part time staff.

Achievements and performance

The charity continues to meet the educational requirements for pre-school learning as prescribed by OFSTED and the Pre-School Learning Alliance, its core activities to include one to one support for children with special needs and physical disabilities. The demand for one to one support decreased in the year substantially with grants from the Special Needs Inclusion Fund (SENIF) falling from £34,163 to £8,905. The level of SENIF funding is wholly dependent the number of children requiring support and their individual needs.

Reserves policy

The trustees are required to hold sufficient funds to meet staff redundancy costs and the running costs for one school term following the curtailment of operations. The trustees’ current estimate of the total cost of curtailment is in the region of £117,131.

The Trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

…………………………………………… ……………………………………………. Marian Redfearn – Chair Rebecca Krousti - Treasurer

Date: 29 January 2025

Boughton Monchelsea PlaygroupAssociation
1037839
Annual accounts for theperiod
Period start date
8/1/2023
To
7/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES		 Boughton Monchelsea PlaygroupAssociation
1037839
Annual accounts for theperiod
Period start date
8/1/2023
To
7/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES		 Boughton Monchelsea PlaygroupAssociation
1037839
Annual accounts for theperiod
Period start date
8/1/2023
To
7/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES		 Boughton Monchelsea PlaygroupAssociation
1037839
Annual accounts for theperiod
Period start date
8/1/2023
To
7/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES		 Boughton Monchelsea PlaygroupAssociation
1037839
Annual accounts for theperiod
Period start date
8/1/2023
To
7/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES		 Boughton Monchelsea PlaygroupAssociation
1037839
Annual accounts for theperiod
Period start date
8/1/2023
To
7/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES		 Boughton Monchelsea PlaygroupAssociation
1037839
Annual accounts for theperiod
Period start date
8/1/2023
To
7/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES
Section A Statement of financial activities
Recommended categories by
activity		 Guidance Notes Unrestricted
funds		 Unrestricted
Restricted
income
funds		 Endowment
funds		 Total funds Prior year
funds
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 11,080 - - 11 080 - - 11 080 - - 11 080 - - 11,080 35 080 35,197
Charitable activities S02 278,564 - - 278 564 - - 278 564 - - 278 564 - - 278,564 257 564 257,235
Other trading activities S03 - - - - - - - - - - - - - - - - - - - - - - - - -
Investments S04 1,625 - 625 - 1,625 764 625 764
Separate material item of income S05 - - - - - - - - - - - - - - - - - - - - - - - - -
Other S06 - - - - - - - - - - - - - - - - - - - - - - - - -
Total S07 291,269 - - 291 269 - - 291 269 - - 291 269 - - 291,269 293 269 293,196
Resources expended (Note 5)
Expenditure on:
Raising funds S08 - - - - - - - - - - - - - - - - - - - - - - - - -
Charitable activities S09 273,461 - - 273 461 - - 273 461 - - 273 461 - - 273,461 257 461 257,376
Separate material item of expense S10 - - - - - - - - - - - - - - - - - - - - - - - - -
Other S11 - - - - - - - - - - - - - - - - - - - - - - - - -
Total S12 273,461 - - 273 461 - - 273 461 - - 273 461 - - 273,461 257 461 257,376
Net income/(expenditure) before investment Net income/(expenditure) before investment
gains/(losses) S13 17,808 - - 17 808 - - 17 808 - - 17 808 - - 17,808 35 808 35,820
Net gains/(losses) on investments S14 - - - - - - - - - - - - - - - - - - - - - - - - -
Net income/(expenditure) S15 17,808 - - 17 808 - - 17 808 - - 17 808 - - 17,808 35 808 35,820
Extraordinary items S16 - - - - - - - - - - - - - - - - - - - - - - - - -
Transfers between funds S17 - - - - - - - - - - - - - - - - - - - - - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use S18 - - - - - - - - - - - - - - - - - - - - - - - - -
Other gains/(losses) S19 - - - - - - - - - - - - - - - - - - - - - - - - -
Net movement in funds S20 17,808 - - 17 808 - - 17 808 - - 17 808 - - 17,808 35 808 35,820
Reconciliation of funds:
Total funds brought forward S21 119,123 - - 119 123 - - 119 123 - - 119 123 - - 119,123 83 123 83,303
Total funds carried forward S22 136,931 - - 136 931 - - 136 931 - - 136 931 - - 136,931 119 931 119,123
1

Page 1

Section B Balance sheet

Guidance Notes
Fixed assets
Intangible assets
B01
Tangible assets (Note 8)
B02
Heritage assets
B03
Investments
B04
Total fixed assets
B05
Current assets
Stocks
B06
Debtors
B07
Investments
B08
Cash at bank and in hand (Note 10)
B09
Total current assets
B10
B11
Net current assets/(liabilities)
B12
Total assets less current liabilities
B13
B14
Provisions for liabilities
B15
Total net assets or liabilities
B16
Funds of the Charity
Endowment funds
B17
B18
Unrestricted funds
B19
Revaluation reserve
B20
Total funds
B21
Creditors: amounts falling due within
one year (Note 9)
Creditors: amounts falling due after
one year
Restricted income funds
Signed by one or two trustees on behalf of all
the trustees		 Guidance Notes
Fixed assets
Intangible assets
B01
Tangible assets (Note 8)
B02
Heritage assets
B03
Investments
B04
Total fixed assets
B05
Current assets
Stocks
B06
Debtors
B07
Investments
B08
Cash at bank and in hand (Note 10)
B09
Total current assets
B10
B11
Net current assets/(liabilities)
B12
Total assets less current liabilities
B13
B14
Provisions for liabilities
B15
Total net assets or liabilities
B16
Funds of the Charity
Endowment funds
B17
B18
Unrestricted funds
B19
Revaluation reserve
B20
Total funds
B21
Creditors: amounts falling due within
one year (Note 9)
Creditors: amounts falling due after
one year
Restricted income funds
Signed by one or two trustees on behalf of all
the trustees		 £
F01
Unrestricted
funds		 £
F02

Restricted
income
funds		 £
F03
Endowment
funds		 £
F04
Total this
year		 £
F05
Total last
year
- - - - -
2,166 - - 2,166 2,897
- - - - -
- - - - -
2,166 - - 2,166 2,897
- - - - -
- - - - -
- - - - -
138,051 - - 138,051 119,420
138,051 - - 138,051 119,420
3,286 - - 3,286 3,194
134,765 - - 134,765 116,226
136,931 - - 136,931 119,123
- - - - -
- - - - -
136,931 - - 136,931 119,123
- -
-
136,931
-		 -
- - -
136,931 119,123
136,931 - - 136,931 119,123
Signature Print Name Date of
approval
dd/mm/yyyy
Marian Redfearn 1/28/2025
Rebecca Krousti 1/28/2025

Page 2

CC17a (Excel)

03/11/2025

2

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

• and with the Charities Act 2011.

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

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Not applicable

Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes
No
Please disclose		 * -Tick as appropriate * -Tick as appropriate
ü
:
(i) the nature of the chang e in accounting policy;
(ii) the reasons
provides more r
and		 why appl
eliable an		 ying the new accounting policy
d more relevant information;
(iii) the amount
the current peri
aggregate amou
before those pr		 of the adj
od, each
nt of the
esented, 3		 ustment for each line affected in
prior period presented and the
adjustment relating to periods
.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes
No		 ü * -Tick as appropriate

Please disclose:

(i) the nature of any changes;

(ii) the effect of the change on income and expense or assets and liabilities for the current period; and

(iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes
No		 ü * -Tick as appropriate

Please disclose:

(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

Page 3

CC17a (Excel)

03/11/2025

3

Section C Notes to the accounts (cont)

Note 2 Accounting policies INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
Offsetting
Grants and donations
Legacies
Government grants
The charity has received government grants in the reporting period
Donated goods
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Tax reclaims on donations
and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Contractual income and
performance related
grants
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
Provisions for liabilities
2.4 ASSETS
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets
They are valued at cost.
Heritage assets
They are valued at cost.
Investments
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Investment gains and
losses
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a

k i i l d l f bl l h i lik l h

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors
Current asset investments
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.		 ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Play equipment is charged to expenditure unless it can be establised as having a useful life of at least four years.

Page 4

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income
Analysis
Total funds
Prior year
£
£
Donations andgifts
9,204 - - 9,204 35,197
Gift Aid
- - - - -
Legacies
- - - - -
Generalgrantsprovided byother charities
1,876 - - 1,876 -
- - - -
Donatedgoods, facilities and services
- - - - -
Other
- - - -
Total11,080 - - 11,080 35,197
- - - - -
Playgroupfees
276,348 - - 276,348 255,621
Fundraising
2,216 - - 2,216 1,614
Other
- - - - -
Total278,564 - - 278,564 257,235
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
Interest income
1,625 - - 1,625 764
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
Total1,625 - - 1,625 764
- - - - -
- - - - -
- - - - -
- - - - -
Total- - - - -
Other:
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
TOTAL INCOME
291,269 - - 291,269 293,196
Other information:
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Donations
and legacies:
Membership subscriptions and sponsorships
which are in substance donations
Charitable
activities:
Other trading
activities:
Income from
investments:
Separate
material item
of income:
Gain on disposal of a tangible fixed asset held
for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
property rights		 Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Donations andgifts 9,204 - - 9,204 35,197
Gift Aid - - - - -
Legacies - - - - -
Generalgrantsprovided byother charities 1,876 - - 1,876 -
Membership subscriptions and sponsorships
which are in substance donations		 - - - -
Donatedgoods, facilities and services - - - - -
Other - - - -
Total 11,080 - - 11,080 35,197
- - - - -
Playgroupfees 276,348 - - 276,348 255,621
Fundraising 2,216 - - 2,216 1,614
Other - - - - -
Total 278,564 - - 278,564 257,235
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Interest income 1,625 - - 1,625 764
Dividend income - - - - -
Rental and leasingincome - - - - -
Other - - - - -
Total 1,625 - - 1,625 764
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use		 - - - - -
Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
property rights		 - - - - -
Other - - - - -
Total - - - - -
291,269 - - 291,269 293,196
All income in the prior year was unrestricted except for: (please
provide description and amounts)		 Not applicable
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Not applicable
Not applicable
Within the income items above the following items are material:
(please disclose the nature, amount and any prior year
amounts)		 Not applicable

CC17 (E l)

03/11/2025

7

Page 5

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1
Government grant 2
Government grant 3
Other
Government grant 1
Government grant 2
Government grant 3
Other
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants that
have been recognised in income.
Please give details of other forms of
government assistance from which
the charity has directly benefited.		 Description
This year
£		 Description
This year
£		 Description
This year
£
SENIF 1 to 1 Funding 8,904
-
-
-
Total
Description		 8,904
Last year
£
SENIF 1 to 1 Funding 34,163
-
-
-
Total 34,163
Thisyear
Lastyear		 34,163
None
 None
Thisyear
Lastyear
None None

Page 6

CC17a (Excel)

03/11/2025

9

Section C Notes to the accounts (cont)

Note 5 Analysis of expenditure

Analysis
Expenditure on raising funds:		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds		 This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries		 - - - - -
Staging fundraising events - - - - -
Fudraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company
undertaking non-charitable trading
activity		 - - - - -
Advertising, marketing, direct mail and
publicity		 - - - - - - - -
Start up costs incurred in generating
new source of future income		 - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice - - - - - - - -
Investment administration costs - - - - - - - -
Intellectual property licencing costs - - - - - - - -
Rent collection, property repairs and
maintenance charges		 - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Salaries and pension costs 232,207 - - 232,207 221,625 - - 221,625
Rent and storage costs 18,374 - - 18,374 17,739 - - 17,739
Expendable equipment 6,490 - - 6,490 5,728 - - 5,728
Other operating costs 16,390 - - 16,390 12,284 - - 12,284
Total expenditure on charitable
activities		 273,461 - - 273,461 257,376 - - 257,376
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure
TOTAL EXPENDITURE		 - - - - - - - -
273,461 - - 273,461 257,376 - - 257,376

CC17a (Excel)

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10

Page 7 CC17a (Excell li 0311112025

Section C Notes to the accounts

Note 6 Details of certain items of expenditure

6.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Please provide details of the amount paid for any statutory external scrutiny of
accounts and other services provided by your independent examiner. If nothing
was paid please enter '0' in the appropriate box(es).
Independent examiner’s fees
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner		 This year
£		 Last year
£
845 820
- -
- -
867 894

Page 8

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12

Section C Notes to the accounts (cont)

Note 7 Paid employees Please complete this note if the charity has any employees.

7.1 Staff Costs

Salaries and wages
Social security costs
Pension costs (defined contribution scheme)
Other employee benefits
Total staff costs
This year:
Last year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party		 This year
£		 Last year
£
218,108 213,385
6,628 5,344
7,471 2,896
- -
232,207 221,625
N/A
N/A

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer 1 pension costs) for the reporting period of more than £60,000

CC17a (Excel)

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13

7.2 Average head count in the year

The parts of the charity in which the employees work

This year
Number		 Last year
Number
Fundraising - -
Charitable Activities 14 13
Governance - -
Other - -
Total 14 13

Page 9

CC17a (Excel)

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14

Section C Notes to the accounts (cont)

Note 8 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

8.1 Cost or valuation

At the beginning of the year
Additions
Revaluations
Disposals
Transfers
At end of the year
8.2 Depreciation and impairments
Basis*
 Rate
At beginning of the year
Disposals
Depreciation
Impairment
Transfers
At end of the year
8.3 Net book value*
Net book value at the beginning of the year
Net book value at the end of the year		 £
Freehold land &
buildings		 £
Other land &
buildings		 £
Plant,
machinery and
motor vehicles		 £

Fixtures, fittings
and equipment		 Total
£
- - - 5,396 5,396
- - - 723 723
- - - - -
- - - - -
- - - - -
- - - 6,119 6,119
SL or RB (Straight
Line or Reducing
Balance)		 SL or RB SL or RB SL or RB SL or RB
25% SL 25% SL
- - - 2,499 2,499
- - - - -
- - - 1,454 1,454
- - - - -
- - - - -
- - - 3,953 3,953
- - - 2,897 2,897
- - - 2,166 2,166

Page 10

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15

Section C Notes to the accounts (cont)

Note 9 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

9.1 Analysis of creditors

9.1 Analysis of creditors
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Accruals and deferred income
Taxation and social security
Other creditors
Tota
Payments received on account for contracts or
performance-related grants		 Amounts falling due within
oneyear		 Amounts falling due after
more than oneyear
This year
£		 Last year
£		 This year
£		 Last year
£
- - - -
- - - -
- - - -
- - - -
1,095 1,220 - -
2,191 1,974 - -
- - - -
l3,286 3,194 - -

Page 11

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16

Section C Notes to the accounts (cont)

Note 10 Cash at bank and in hand
Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand
Other
Total
This year
£		 Last year
£
- -
28,247 26,754
109,804 92,666
- -
138,051 119,420

Page 12

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17

Section C Notes to the accounts (cont)

Note 11 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

11.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

==> picture [5 x 6] intentionally omitted <==

----- Start of picture text -----
0
----- End of picture text -----

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg
order, governing
document)		 Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration Pension
contribution		 Redundancy
(including
loss of
office)/ex
gratia		 Other TOTAL
£ £ £ £ £
Sara Skinner Employment contract 47,739 2,077 - - 49,816
- - - - -
- - - - -
- - - - -

Please give details of why remuneration or other employment benefits were paid.

Payments were made to Sara Skinner under a contract of employment in her capacity as general manager of the playgroup.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

==> picture [5 x 6] intentionally omitted <==

----- Start of picture text -----
0
----- End of picture text -----

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg
order, governing
document)		 Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration Pension
contribution		 Redundancy
(including
loss of
office)/ex
gratia		 Other TOTAL
£ £ £ £
Sara Skinner Employment contract 43,412 1,302 - - 44,714
- - - - -
- - - - -
- - - - -

Please give details of why remuneration or other employment benefits were paid.

Payments were made to Sara Skinner under a contract of employment in her capacity as general manager of the playgroup.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

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18

Page 13 CC17a (Excell 19 0311112025

1

11.2 Trustees' expenses of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box b ~~elow. If there are~~ No trustee expenses have been incurred

11.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where This year There have been no related party transactions in the 1 reporting period (True or False) Last year There have been no related party transactions in the 1 reporting period (True or False)

Page 14

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees

Charity Name Boughton Monchelsea Playgroup Association

On accounts for the year 31 July 2024 Charity no 1037839
ended (if any)
Set out on pages 1 to 14

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 July 2024. Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report 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 [The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of The Association of Accounting Technicians.

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:

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.

Date: 29/01/2025 Signed: Name: Peter J Rippengale MAAT Relevant professional MAAT (Licensed) qualification(s) or body

Oct 2018

IER

1

(if any):

Address: 11 The Poles, Upchurch, Sittingbourne, Kent ME9 7EX

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER

2