Charlty Reglslratlon Numbèr:1044243 HEAMOOR PRE-SCHOOL PLAYGROUP UNAUDITED TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST JULY 2022
HEAMOOR PRE-SCHOOL PLAYGROUP CONTENTS Page Reference & Admlnlslratlve Information Tru8tee8' report Independent Examlnerf8 Report Statement of Financial Activities Balance Sheet Notes to the Accounts 9-15
HEAMOOR PRE.SCHOOL PLAYGROUP YEAR ENDED 31STJULY 2022 REFERENCE ANDADMINISTRATIVE INFORMATION Th& Ch8rlly règlsleréd wlh the Chaiity Commission under numbèr 1044243 on 171h February 1995 and 15 governed by ils constitution whlch Is Implèmented by the Trustees.. The Charity's main objectives ale lo ¢nhan¢& development and educalim of children primarlly undar st81ulory sdiooi ag8 by encouraging parents to undersland and provldo for ihe n8eds ol their chilclren through communily groups. The Chaiily is a body in membership of the Pre- School Learning Alllanca. Thè Pre- School Leaming Alliance is a nalional organisation registered a$ an educational charily providing support for the setting up and running ol prè- school playgroups. Worklng Names Heamoor Pre- School and Oul- of- School Clubs Willows Pro- School £nd Out. ol. School CILibs Willows Pre- School Playgroup Willows Educare Reglstered Charlty NLsmb¢r.' 1044243 Règlsterèd Addre8¥: % Heamoor CP SchLK)I, Bosvenna Way, Heamoor, Penz8nco, Cornw811, TR18 3JZ Tiustee8': Susan Oliver Alice 8righlon Emmavthlhecom Chrls Andrèws Talwyn Schofield Iresignedl Jessica Jackson lappDinledl Mana9¢rs', Nursery M8nag8r- Safa Mitch815 Office M8n8gÈr- J8equ81ine Jackson 8ankers'. Sanlander Bridlg R08d, 800lle, Mer8eyside. G1ROM Sollcltor8'. cvc Long Road knduslrial Eslal6, Penzanco. Comwall, TR20 8AS Independent Examlner: Crane and Johnston Alverton T&rr8ca, 11 AlvÈrton Road, Penzance, TR18 4JU
HEAMOOR PRE. SCHOOL PLAYGROUP YEAR ENDED 31ST JULY 2022 TRUSTEES. ANNUAL REPORT GOVERNANCE The a(l)pled governing dwumenl ol the Heamoor Pre- School Group (known as W'llowsl is the constitution ol the Pre- School Learning Alliance ol whlch the pre- school is a member. Al least 60% 01 the Committee members, ineludlng co-opted member8. shall al Ihe time ol eleclion or co-option be parents or gtF8rdians of children in the groups run by the pre- sehool. In tho event that Ihis 60Wo figur& cannol bè achieved the pre- school may elect other mernbers who are nol parenls or guardlans lo the Commillee sublecl to each ol those other members being approv8d by the local Branch Executive. All parents 8nd guardiang of children ol the group are Inted beforo AGM lo stsnd for election. Any resigning offic8rg wll allend thè first MèÈling following the AGM to ensu the Induction of new member8. Training is available bul not obligatory. There is no oblig81ion by #ny othèr person or external body to appolnl onB or more Tru81ees'. T116 r@SPOn8ibilily of the TNslees' is lo ensure Ihal tho pre- $¢hool complies wilh its aims and Is properfy managed. The responsibility for the day lo day running ol the group and decision8 logarding everyday maliers are undertaken by the Nursery Manag6r and Officè Manager. DecAsions regardlng the speThfi¢ delwory ol thè Early Years curriculum are lh8 responsibility of Ihe Supervlsors and Nursery Manager. As a member of The Pre- School Learning Alllance the group Is rèqulr8d lo ¢on8ull Ihe PLA il any Ghange5 are lo be made to the alm ol the group or il the existence ol the oroup is lo be lerminaled. It Is the légal duly ol the PLA lo consult the Charity CommIsslols. The gr(P is regi81ered wlh OFSTED and recalves funding from the government for some 2 year olds and a113-4 year okl81g attend sessions free ol charge. To eligible to receivè (h18 funding the group must meet minimum standards required under Ihe Chlldcare Act 2006. The adminislralion ol the government funding 1$ by the Family se1vis Deparlment at Cornwall Councll who also provide support and advice to ensure groups meèt nallonal Standards. The group is regislered Mrilh bolh OFSTED and thè Charity Commi8sion', the Trustees" have 8 responsiblllty lo keep the records Ih8y hold up lo dale notifying any changes in Governancettruslees The administration ol accounts is completed by the Office Manager and over8een by the Treasurer. The Trus16e8 spprove invoice5 and sign them off each monlh. A trial balan and AU1 b8lance8 ale av3il8ble al all Commitlee rmeelings. Th6 b&nk holds delaAs for the Chair, Treasurer, Olf1 Manager and Deputy Office Man8geT. The offi Manager and Deputy Olfieè Manager have fvll access lo onlbne banking and the Ollice Manager holds 8 Debil Card lor each Bank Account. Th¢ Committee is consulted on all large expenditures that are nol part of the general expenses required to run the group on a day-lo-day basis. TF* Tru$le&s as$es8 the major risks to which Ihe Charty Is exposed and are 8alisfied that the systems ale in place lo mlligate exposure to Ihoso rl$k$.
AIMS AND OBJECTIVES Tho 81m of the pre- school Is lo enhsnee the developnienl ol chi5dren primarily under stalutory school age by encouraging p8renl$ lo undersiand and provide for thè needs ol th61r chlldren Ihiough community groups and by-. Al Offering approprlale play fa¢ililio8 and 8¢c688 to information which offer parents the opp(Ktunily to tske r88wnsibrfily lor and io become involved in the activities ol su¢h groups, ensuring that such groups offer opportunitlès lor all children whatever cultuie, rellgion. means or ability. Bl Encouraging the study ol the needs ol all chlldien arKI their familie8 and promoting public inlerest in and recognltion ol their needs in Ihe local area. Cl In81igallno, adhering to and lurtherino the alm ol th6 Eatty Years Foundation Stage and Pfe School Learning Ilan¢e. Th& group 8mploy$ qualified slaff members lo meel the requiremen15 01 th& St81ulory Framework for the Early Years Foundation Stage but also has parént volunteer help lor the Commillee. lor outing& and lundi8ising activities lor tho group. In addition, the group usualty offers work placements lor studènts M48hlng lo ry)mplele approprlale qualiflcalions In early years and iequir6 practal Èxperien, This is done on a voluntary bagis by the sludenls. The total numbw of volunteer hours ir> a year Can b8 around 1502000 hours. ACHIEVEMENTS AND PERFORMANCE Willows Pie- School is run In purpose built aecommodation on th8 sile of Heamor Community Prlmary School.11 offers funded preschool 8essions as well as daycare for 0-5 year old children. In additMIla180 promdes a holiday and after school club lor chlldren up to Ihe agè of 12 yeais. Et is open between the hours ol 0800 and 1800 Ifom Mond8y- Ffiday th the expIlon ol public holldays and one week over tho Christmas period. Following laxatIOn of eovid 19 rules during Ihls academic year, the setting has been to successl1Y reintroduc4 afteT-school and holiday clubs. It has 8180 been in a position io offer student work 6xp6A6nc8 8nd Coll& sludpnl placements. OurirKJ the 202112022 aeadèmle year Ihere have boen Several changes to the committee. Followtng an olfer ol a parent governor position 81 Heamoor schoot, Talvryn Schofield has iesigned her role a8 a commillee member. Jessioa Jackson has joined the committee Rnd is in the process ol completing Ihe re19vanl DBS check and subsequent EY3a forrns. Chris Andrèwg now the registered Olsled representative. The current slructure15'. Susan Oliver- Chair ice Brlghlon - Secretary Emma Wilhecombe-'freasurer Chris Allw$- Ofsled represgnlalive Following an agreement wilh Heamoor school, a paymenl plan was impletnented lor the recovery ol hislortc wa18r bill Charges. All payments have now been received by the school hence the debt has beer) cleaied. Willows water use is now r¢gularly pald lorvia meleied readings. Thè'Tinkertols' mother and loddlergroup continues lo al a profil and 18 hugely powlarwthin the community. Sessions wn twice weekly during term lime and due lo demand 8150 tun once a week during school holidays. IMIIows provide on8 qualified slaff member from Ihe selling lo run the group wlh the 885istanc8 ol a number ol wilh'ng volunteers from the local communlty. An Ofsted inspection look pla on the 1st Marth 2022 end resulted In a'GOOD' rating. The lasl Ofsted inspectlon look place in February 2015 50 Ihis was the first inspection since the comd 19 pandemic. In8pe¢tor Elaine Douglas spoke wilh pafenls and children and t(M)k account ol their views. Despile not belng able to enlor the premises due to pandemic restricttons, parenis confinned that stall share good and detailed information wilh them regarding their childfen and Ihey were viewng their children8 progress through an onlina 8yslèm. E181ne also Spoke with stall lo seek thEyr oplnions and asses8 their safeguarding knowledge. The quality ol teachlng Indoors and ouldoor$ was joinlly observed vAtI) the
nursery mRnager. A rating of°GOOD has been a gteat Soufce ol achigvemenl and refiects the high quality ol e8r8 delivered by slafl and the extional organisatson and day lo day tunning within the management team. Fundraising has resumed and 8 sponsor¢d Irlkts ride for the children wa8 very successlul with excellent parent raspon8es. A summer layre is expe¢ted lo takè plac¢ in August and a Christmas mlnee ple and mulled wine evening which has proved lo be a very lucrative fundraising event in previous y08r8 18 expected to take place in December arKI details ol whlch arè alrèaty belng discussed al cofflmlllee meetings, Staffing continues to be the hIg81 èxpbndilurè in temis of OLltgolng9 however il is the unanimous opinion of the commbllee Ihal staff are well paid in accordan with thelr rèlèvaril qualifications and experienGe ond this is refleGl8d i the high quality of c8re received by Ihe childien and the ctsntinulng salislaclion ol parents. Employing our own cleaner has proved a muth n)ore viable oplion financially as deaniw ¢onlraclor8 were prov(ng expensive. SUMMARY After a challenglng ¢ouplo of y&ar8 due lo the pandemic and &ver ch8nglng guiddines, the 202112022 academic year has en a welcome return to normality within Ihg W)IIow8 selling. The first Ofsted Inspection in seven years has resultèd In a'GOOD' raling and has been a fantastic booBI lo both 81aff and management who havè wotked tirelessty in the last yè81 lo ensuie the high qualily of (*re reLèived continue8 and Ihal Wlllows remains to be held in hh rega¥d thin the wldèr (x)mmunity. FINANCIAL REVIEW Total recalpls on unrestricted lunds were £263.329, which IncIled lees 01 £83,704 and Local Aulhority fundlng ol £165.819. Unrestrieled expenditure was £278,490, giving rise lo a deficit on unreslrfcted lurids 01 £14,32S for the year. The pre-school's Lmrestricted nat eurrent assèls al 31st July 2022 were £35.853 Of these. £40,CM)O iepresenled designatèd lund8, as described below, leaving nel current assets in general fvnds o1-£4,147 This is less than th8 opllm31 £75,000 described in Ihe leserves policy, b8ltxv, and the Trustees are aware ol the neEd lo take active steps lo restore the chRrity'8 nèl Incoffte to a surplus in the very near luture. The Tru51e88 are 8ali8fied Ihal Ihe charily eonlinues to b6 abse lo meet Its liablliti88 a$ they fall and can therefore be regarded as a gclng wncein, RESERVES POLICY 11 is the policy ol Ihe trustees to hold 88 unfeslricted lunds a balance which 6quales lo a minimum ol thre8 months uniaslriet8d expenditure, which will be equlvalenl 10 £75,000, logglher with such extra funds as might be n8CaS$8ry to cover emergency silustions that may atise. In addition lo this are unrestricled designated funds of £25,000 lo ctsver reiluTKlancy costs should Ih&y ba na¢8s$8ry and ÈI0,000 for major repairs. STATEMENT OF TRUSTEES. RESPONSIBILITIES The trusts88 are responsible lor preparing the Trust895 Annual Report and the Financial Statement In 8ceord8nce wlh applicablÉ law and regulations. The Trustees. are required lo prepare fina181 8ts1emenls lor each financial year In Rccordanee with Unlted Klngdom Generally A¢¢op10d Aceounling Practice (United Kingdom Accounllng Standard and Applicable Lawl. The financial stalemenis are required by law Its glve a true and fair view ol the stale ol affairs ollhe oharily and of 118 ncoming resouices forthat period. In prepgrfng thgse lin8ncial $lalen)enls the Trustees. are requlred lo- 8elect sublable accounting pol18 and apply them consislenlly makejudgemenls and e51imal88 that are Igasonable and prudent
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HEAMOOR PRE-SCHOOL PLAYGROUP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HEAMOOR PRE-SCHOOL PLAYGROUP I report on the accounts ol the Charity for th6 yaar ènded 31 $1 July 2022. which are sel out on pages 710 15. Rospp¢live Responsibllilles of trustees and examlnor Thè ¢harily's Iruslees are responsible for Ihe preparation of the a(tounl8, The charilvs Iruslees consider Ihal an audit is not required for this year under section 14412} of the Charities Act 2011 (the 2011 A¢tl and an Independent examination has been conductecF. Th8 charity's grosg incts exceeded £250,000 and l am qualified lo undertake the examinallon by being 8 qualified member of the Association ol Chartered Certified A¢¢ountani8. 11 Is my r68pon81bllily to.. examine th8 aeeoLJnls undér sèction 145 of the 2011 Acl,. lo follow the prOdureS laid down in the General DIre¢llS given by the ChaTily Commissloners lund&r sectlon 145{5llbl ol the 2011 Act., and - lo slate whether particular mallers have come lo my attenlion. B#8is of independent exam5ner's report My examination was carried out In ae¢or(lance with General Directions given by the Charily Commigsioner8. An examinallon In¢lud&s a review of the accour)ling records kepl by tha charily and a ¢omparislon of the accounts presented with those records. 11 also IndudBs con8ideratson ol any unusual items or disclosures In the accounts, and the soeking of explanations from you as trustees conc6ming any such mall&rs. The procedures undertaken do not provide all Ihe evidence that would b6 réquiréd In an audit and, consequently no opinion Is given as lo whelhw the aocoun18 present a 'true and fair view and the report Is Ilmlled lo Ihoso wnalleis sel out in the Independent examlnar's stat8m&nt In connectlon wSlh my &xamlnalion, no maller has come to my atlenlion.. {1} which gives me reasonabl8 cause to beliavg that, In any maleiial respect, the requirements.. lo keep acoounling racords in 8ccordan¢e wllh 8e¢tion 130 of the 2011 Act- and lo prepare accounts which accord wilh the accounting records and lo comply with tha ac¢ounling requlrements of the 2011 Act have not b¢¢n mgt., or (21 Its which, Sn my ¢Jpinion. attention should be drawn in order to nae a woper under81anding of thè aocounls lo be reached. Neil Hallam FCCA Crane & Johnston Chartered Certified A¢counlanl8 11 AEverton Terrace PENZANCE Cornwall TR18 4JH Daled.. Isl,.1
HEAMOOR PRE-SCHOOL PLAYGROUP STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST JULY 2022 Unrestrlcled Rè8trletéd Funds Funds Total 2022 Total 2021 Notes Incom¢ Charllable Activllles Other Tradin J Aclivllle$ 263,329 835 263,329 835 257,950 310 Total Income 264.164 264,164 258,260 Expendltum on: Charllable aclivilies.. 27B,490 276,490 305.073 Total expendlture 278,490 278,490 305,073 Net Incomtrllexpgndlturel Transfer beiween funds Net movement In funds 114.3261 114,3261 (46.813) 6,825 17.5011 6,8251 16.8251 114,3261 (46,813) Rgc¢nclllallon of funds B8lancÈ Brought Forward 87,265 54,600 141,865 158,676 Balance Carry Forward 79,764 47.776 127,539 141,865 The Charlty had no 9gln8 or10sse3 other than those noted abova. All Income is derived from conlinulng activilles,
HEAMOOR PRE4CHOOL PLAY,GROUP BALANCE SHEET AS AT 31ST JULY 2022 2022 2021 N)1gA Flxid A88elo gqO06 Cmrrgnl Asgole ebtor Cqsh &1 BBnk In Hand 0,078 80,401 4aQ8 43,264. 40,629 48,662 Cr•dltoY&! amounio folllt7y duo wlllih) ong yeoy 14,0761 (10,610) Net ourrollt 1188&18 3J,863 88,Q52 Total apegto10g8 ¢urMIii lthblllllo 127,639 Inoomg funtlB ljnreeldclod lund8', G&neral lund8 D68lgnalod lund8 li q2 39,Y64 00,000 47,200 40,000 Re8lrtoted funds 47,77 127,639 141,6fj Tho notsu on lh$ loiltsvdng p&98 form PHrt ¢1 Ihote flnoh¢lHI llploments. The o¢coui118 were opproved by Ihe Bowd on.i.J,.I,p,.l.Lknnd 8Lqnod ¢n Ih81i behallby, S QIv4f Chalf E Wlll)ecomb8 TrgA$ur8r
HEAMOOR PRE-SCHOOL PLAYGROUP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2022 Accountlng pollcl88 Svmmary of slgnlfl¢anl a¢¢ountlnu poll¢l¢$ and koy 4BGOUlltlng gstlmates Th6 prindpal accountlng poll¢l8s 8pplled In th$ prepartyllon of these financial slalements are 88t out below. Thes8 poIIc18s hav8 bogn Consislenlly appllEd to all the years presented, unless Qtherwse Slated. Bas18 of preparatlon The finan¢ial stalemenls have been prepared ITr accordanc8 wllh A¢countlng and Reporflng by Charles.. Stalernenl ol Re¢ommended Praclic8 Charitl8s SORP IFRS 1021, the Flnanclal R&rtIng Slandaid applicab In the UK and Republic of Ir818nd. Heamoor Pr8-S¢hool Playuroup meels the deflnlllon ¢1 8 public benefit entity utHler FRS 102. Assets and liabllilles ara lTrlUally r8cognlsed al historical Gosl or Ifan5aciion value unless olhewi8e staled in the retavant accounlkng poll¢y notes. Golno Concern The financlal sl&lemer>ts hav8 b88n prepared on a golng conc&rn basls. There are no rnaletial uneertalnlles relttied lo evenls or conditnS Ih8t may cast doubl on Ihe ability of the Charlty lo ¢onllnue a$ a going ¢on¢em. Income and gndowlnents Volunlary Sncome, includino donslltsns, orfiE. legacies and grants Ihal provld8 core fundk)g or are of & general nalure k% fecognised whèn the Charily has entitlement lo Ihe incom8, 11 Is probable Ihal the Income %vill bs receivBd 8nd the amouTrl can b8 measur8d wilh suffici8nl r81iabllily. Donatlon$ and lega¢le$ Donations and t898c188 8r8 recogrbised Dn a rec81Vab basls whgn re¢elpl E6 probabl& and the 8movnt call be reliably measured. Grants recelvable Grants are recognised when the Charity has an enlttlèmant lo Ihe fvnds and gny ¢ondlll¢n$ lithed 1¢ ihe granls havg been met. Where performan¢e cond111ons arg alla¢hed to Ihe grant and 8re yel lo be mel, Ihg iTrcom8 is r£co9nised a$ a Ilabllily and Included 00 th& balan¢e sheet 05 defefigd inGome to be leased. Donated servlces and facllltl Ifi 8ccordanc8 %th lh8 Charllles SORP IFRS 1021, thè tlm8 provkjed by general volunle?rs Is not iecogn15ed. InvBstment Incomg Investmehl Incon781g re¢oonlsed on a re¢elvaUg bayis Charltablo actfvltl8S Incom8 frem charil8b18 acllvlties InCIaS Incom8 fscognls8d Bs èamed las the r&13ted goods or Sewi5 arè provided) und8r contract. oth¢i Income Material In¢omlnu iesourco$ ffom tax dalm$ are In¢luded In the Slalemenl of Financial Aclniilies at the s2m8 tlm8 SS Ihe glft lo which they 131.
HEAMOOR PRE-SCHOOL PLAYGROUP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2022 Expendlture All expenditure is iecognised on¢x there is a legal er con$liv¢tive oblvJalion to Ihal 8XP8ndllura.' 11 Is probable se>llleTnenl Is iequired,. and the amwnl can be m&a$ured relabty. All costs ar8 allocated lo the exp8ndilre heading that aggregate 8imi18r ¢o$ls to th91 ¢aleuory. Wh&re eosls cgnnol be directly atlribuled lo particvlar headlngs Ihey ave b88n albcal8d on É bBsls cottslslent wllh Ihe use of resour. with csnlral 81aff ¢o$l$ allo¢aled on the basls of lime spent, and depreci3lK>n charges alk)¢aled tsn Ihe portion of tho ass81'$ use. Olher support Costs a allocated based on th8 $pièad of $loH co$l$. Ralslng fund$ Cosls of gemraling Ivnds a costs ass¢¢laled Ymlh atlrscting vdunlary Incom8. Chsrltable actlvltles Charitable expedt[Ui8 ¢omprlse8 those ¢osl$ In¢urred by the Charity in Ihe dehw8ry of Its adivlil8s and Se1¢e$ for 8 ben61idail88. 11 In¢ludes both cogt$ that b& alloGated di18clly to 8uch aclniitiès and those costs of an Indirect nalui& nec88s8ry to supptsrt them. Support costs Support costs include cenlral lunclions and have been alloc81ed lo actlvlly ¢o$t Categories on a basi5 consislenl wilh thB use of resouice5. for example, allDcaling staff costs by th8 Ilmo $wnl and olherGosls by Iheir usage. Govern8nGe costs Govèrnahce ¢osl$ Include ¢osts of the preparstioTr and examinallon ol the 8t8tulory a¢¢ounls, the cosls of Iru51ee megtlngs 8ftd Ihe ¢osl of any legal advice lo Iiusl8es governance or constitutional matl¢rs. Irr8COV8rabl& VAT Irtecoverabb VAT Is chaFged ag8ln$l the ¢at89ory of resources exptnded forwhich il was incurr8d. Taxation The chartiy Is ¢on8ldeied lo pass the lesls set out In Paragraph I Sch8dule 8 of Finance Act 2010 and Iherefoio 11 me8ts Ihe defijilion of a Charity for UK cotpoialion lax purposes. Accordlngty, lh8 Charity polenllalty exempt from laxalton In ¥peG1 of income or capital galns ieceNed thIn categories ¢overed by Qhapier 3 Part 11 of the Corporallon Tax Acl 2010 or Seclion 256 of the T8xalion of Chargeable G$in$ Act 1992, to the 8xl8nt that Such Income or uains sr8 applied excluslv6ly lo ¢harllabb po$e$. Tahglble flxed assets and depreclatlon Tan9ible fixed assets are sla18d at cost less depfftciation. Depigcialknn is provthd al rates calcul818d lo wrlle off th8 cosI188S 8Stknated resldual value ol &o¢h assei over expected ugeful life. as follows.. Indivldual fixed a$$8ts ¢ostlng £100 or more are capilali8ed al cost Furnllur8 8nd 8qvlpm8nl CompJlers and motor vehlcles Leaseho bulldlnos 20% per annum on a redwing balan¢e basls 25% per 8Thnum on a reduclng balÈn¢é b8sI5 4% p8r annum on 2 sliaighl linè basis Cash at bank and In hamd Cash ai bank and in hand includ6s cash and $hort term hkJbly IlquKt Investments that are readily convertlble to 8 known smouni of cash and ar8 subj8cl to an inslgnificathl risk of Ghon9e in value. 10
HEAMOOR PRE-SCHOOL PLAYGROUP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2022 Trade cr8dltors Trad8 Cf&dilors at& tsbligallons to pay for goods or services Ihat have b8on acqu11 ID the ordlnary ¢our5e of buslne$s Ifom Suppllers. A¢¢ounts payable are classilied a8 curr8nl Ilabllllles If the Chaiily does nal have un¢ondllion¥l right. 81 Ihè end of the reportln9 P8riod, to dèfer selllÈmenl of the dItor lor al least Iwelve months 4lt0r Ihe reporiing dale. If Ihere is an unconditional righl lo d8ler $eltlemeni for al least twelve months after th6 r8portln9 dale, they are presellled as non-currenl l¢ablllli&$. Trad* crèdilars are cogned Inlllalty al Ihe Iransactiofi prKe and subsequgntly mea$ured al $mortl$ed Cost using thè eNeGlive interes( Method. Flnanclal In8trument& The ¢harlly only has financlal 85sets snd financial Ilabilllk8 of a kiNJ Ihal qualify 35 basic finanGial ist[Uels. Basic flnanclal Insimmenis ale initially recognised al tr8nsacllon valuè and subseFuelllly measured at their setllemènt value. Fund accountlng Unraslriclèd funds ar8 donatk)ns atLd olher i11n9 resources ieceivable or generaied for th8 oble¢l$ ol tho ¢h8rfly Ihoul futther specified purpos? arKt are availabk ss general funds. Des21ed funds Is a prov15ion made for UndanGY costs and represents transfers from unre$lrl¢l8d funds 9$ agre8d by the Trustees. Reslitled funds are subjed lo sperAfic condilion8 by donors and gr8Trt making bodies a8 to how they mgy b& used. The purp05e5 and uses of tho iesliicled lunds are sel oul in the nolas to th& a¢¢oLJnl$.
HEAMOOR PRE-SCHOOL PLAYGROUP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2022 2 Trustees None of the truslees lor any persons ¢OMe¢led with Ihaml receSv8d any MUne1&{lon or w8re rèlmbursed expenses during the yeai. ExpeMlltur8 on Charltabl8 Aetlvlt188 Day care 2. 14 y&ai$'. 2022 2021 Salarie$ Premlses costs Toys and equlpm8nt Refreshments and consumable$ Telephone and stsllon8ry Suadri88 Support costs Inole 41 Gov8rnanc8 costs Inolo 51 179.228 20,444 92 8,003 1,772 3,23Y 60,326 6,291 278.490 f99,536 27,103 588 3,604 I,2 5,447 61.772 5.223 305,073 12
HEAMOOR PRE-SCHOOL PLAYGROUP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2022 An4ly81g of support Costs M8nayèmèni & Flnaii¢o Stafl Proporty othèr Tot&1 Charllable acu$ 50.486 3,907 5,933 80,228 50.486 5.933 60,326 Analysls of oovernanco ¢OSt8 2022 2021 3,001 1,890 6,391 3,488 InUependentexamlnatk)n & acfjovDt6 5,223 Anaty618 of 8taFf co&th 2022 2Q21 Wayes and $alaries HMRCjob.reiernlion funding Employers Nailonal Insuwre Employeis pensk)n costs Tralning costs 220,273 11,3611 9,666 2,827 663 231,860 243,716 157,6741 8,071 2,581 20D t96,894 Thete w8r8 no eMpYe88vthO8t ernlumfyMtswere£60,000 orm(8 Thè #Ver lberof full Ilme 8mploye68. analysÉd by tunctk>n, was 2022 Number 2021 Number Activ111es lo fLYlher Iha charily'È Ot116 Managemenl and lmlnlslrallon 14 Aver8oe number offull m8 equlvBlenternployeB5during the perknd 13 16 13
HEAMOOR pRECHOOL PLAYGROUP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2022 Tanolbl¢ flxed 4s9fr18 Lea4ehold ylldlng8 Mtstor Vfrhlclèa Compulfrr8 & lurntture & e4uipmeiit Tolal Co$t Al l Augusl 2021 Add1b' At 31 Jtsly 21122 287,216 7,918 39.542 745 40,287 334A76 746 235.421 287.216 7,918 D•pr*¢latlon Al l Augusl 2021 Cmaroo foryèar 188,746 11,489 5,413 28 36,703 758 230064 I273 At 31 July 2022 200.237 6.039 37.461 243.737 Nèt book value At 31 July 21122 8e,97È ,879 2.82 At l Auousl 2021 98,4fj8 2,505 2.839 103.B12 Panwl DIstsEct CourKil requlres legal charg&ovÉr IhÈ building5 vthfch extyres th 2029 Is&È nole 151. C(Mnwall Countycoundl ae$ the kgnd io Heam(KJr Prè-Sth9 Playgroup foi apepwcom rent. lease explrey In 2027. Debto 2022 2021 Operalional Debtors Pr8payments SunLty Deblors 7.Y33 1,612 733 3280 1.465 852 10.078 Credltor8.' amtsLsnts f4lllng duowlihln one year 2022 2021 Op8ralion81 Ciedllors SDclal seGurily and olherl8xeg Accruals Sufft cror8 276 1.525 1.800 7.010 2.104 1.890 602 4,676 10,610 14
HEAMOOR PRE-SCHOOL PLAYGROUP NOTES TO THE ACGOUNTS FOR THE YEAR ENDED 31 JULY 2022 10 P2nsh)n Schemo Th$ Charityoperales g defined ¢onInln pènslw scheme. The penslon cost Charpè for the year represents lribUt5 payabl8 by IhB CharlEv lo the gtheme arnounted to £2.827 (2021 £2,681) 11 Unrestrl¢led t1)8 ofihe Ch8rlty ¢3ener81 Fund DISIgoI8d Fund Totsl 2022 Tol81 2021 8gbnce ai iSlAugu$i 2021 Movémenlln funds forlhe ye8r 47,%5 17,5011 O,ODO 7,266 ,5011 136,277 138,012 Balar08¢3181JuIY 2022 79.764 87,266 42 DW5ted fuwd¥'. BaFanceas al Tran$f•rrod In 0110812021 Iha y•ar Balwc£ at 3110712022 Redundancyfund nlbus fund ltslnl&nontefund 26,MO S,MO 25,OOD 5.OOD 10 OOD 40.ODD 40.wo Thed&Sbl8 funrls m8é1 unexpecied cwUnysnd&s theyadse. 13 Restrlctsd funLt'. BalancèBs 4t Tron$f¢rred In 0110812021 theyoar Balan¢0 a¢ 3110712022 14ew 8ui1dlng Fund 64,600 47.715 Th& New Bulln9 Fundw8g ftttheCSIruC1I0n ¢YnewpromFs$ arwj islIefi off IlfpvAkn derrfe¢iglloD 14 Analy81s ofnél a66el• betwefyn Ne¢Currwt As$g¢s Flxed A88&ts Total 2022 Totsl 2021 Qon8ral Deslgtkatsd Fd3 Restrict Fund 43,905 38,764 40,000 47.776 47,285 40,QOO 54,eoo 40.ow 47,775 91,684 127,539 141865 IS conllngeirt Llablllty Pen¥ilh ENSIr1 Counc41 requlr6$ s le9al chaige over ihe bvlldlngs Mryll Wllè In 2029. Should Ch8r¢ty di$pLW d the lIdIng$ or glter I se. Ihe giants ¢1 £6S,000 fmm té*IghLULXjd Renewol gnd E50,000 Irom sirtglts Reyener8llon Bud9el may no8d 1¢ b6 repa OUL the piocee¢ls. togelhervAlh Bny Irw¢as$ In ¢8p5181 value alIdbeoIoIhe furtkng. 15