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 In￿ted 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- $¢hool complies wilh its aims and Is properfy managed. The
responsibility for the day lo day running ol the group and decision8 logarding everyday maliers are undertaken by the
Nursery Manag6r and Officè Manager. DecAsions regardlng the speThfi¢ delwory ol thè Early Years curriculum are lh8
responsibility of Ihe Supervlsors and Nursery Manager.
As a member of The Pre- School Learning Alllance the group Is rèqulr8d lo ¢on8ull Ihe PLA il any Ghange5 are lo be
made to the alm ol the group or il the existence ol the oroup is lo be lerminaled. It Is the légal duly ol the PLA lo consult
the Charity CommIsslo￿ls.
The gr(￿P is regi81ered wlh OFSTED and recalves funding from the government for some 2 year olds and a113-4 year
okl81g attend sessions free ol charge. To ￿ eligible to receivè (h18 funding the group must meet minimum standards
required under Ihe Chlldcare Act 2006. The adminislralion ol the government funding 1$ by the Family se1vi￿s
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 A￿U￿1 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 pract￿al Èxperien￿, This is done on a voluntary bagis by the sludenls. The total numbw of volunteer
hours ir> a year Can b8 around 150￿2000 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 addit￿MIla180 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 ex￿pIlon 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 success￿l1Y 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 All￿￿w$- Ofsled represgnlalive
Following an agreement wilh Heamoor school, a paymenl plan was impletnented lor the recovery ol hislortc wa18r bill
Charges. All payments have now been received by the school hence the debt has beer) cleaied. Willows water use is
now r¢gularly pald lorvia meleied readings.
Thè'Tinkertols' mother and loddlergroup continues lo al a profil and 18 hugely powlarwthin the community.
Sessions wn twice weekly during term lime and due lo demand 8150 tun once a week during school holidays. IMIIows
provide on8 qualified slaff member from Ihe selling lo run the group wlh the 885istanc8 ol a number ol wilh'ng volunteers
from the local communlty.
An Ofsted inspection look pla￿ on the 1st Marth 2022 end resulted In a'GOOD' rating. The lasl Ofsted inspectlon look
place in February 2015 50 Ihis was the first inspection since the comd 19 pandemic. In8pe¢tor Elaine Douglas spoke
wilh pafenls and children and t(M)k account ol their views. Despile not belng able to enlor the premises due to pandemic
restricttons, parenis confinned that stall share good and detailed information wilh them regarding their childfen and Ihey
were viewng their children8 progress through an onlina 8yslèm. E181ne also Spoke with stall lo seek thEyr oplnions and
asses8 their safeguarding knowledge. The quality ol teachlng Indoors and ouldoor$ 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 ex￿￿tional 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 hIg￿81 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 h￿h rega¥d
thin the wldèr (x)mmunity.
FINANCIAL REVIEW
Total recalpls on unrestricted lunds were £263.329, which IncI￿led 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 fina￿181 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 pol￿1￿8 and apply them consislenlly
makejudgemenls and e51imal88 that are Igasonable and prudent

pr8poffj Ihè nrtanel&l olalJmenl8 Oh lh6 oolng otsnaNn ba818 ￿109$11 t6 InOPPropdalg lo pYe$Liinb Ihal ￿11
oonlhu8 Iii bu8IDg&4,
Tho Yw8laB#' ore r68pong1)lè lor kegplng propel A¢counllNJ rowrdg thal wllh f¢a¥onabl& gcouiaoy al any Vm
Ihg nnanttlgl pv@IlloTr ollh$ ¢hsYlly WKI enablo to en6uTe thal Il* fiMnGlo1 Bl8lernonl8 cothpty awlkgble law,
regui8lloMo pnd tsu81 dgad8. Thgy fire alB¢J reBpon#lblo for 881è9uardlng Iho at8018 of Ihe ¢harlty gnd11411¢o181(Ing
rea80nablo 81&p& lorlhÈ pievenllon È)nd dole¢lbn pl Iroud othei'lrfegulgrf1199.
81unÈd oil l)011811 011119 fjhi¥lly Truelqw8'
Prfnl Naing

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 prO￿dureS laid down in the General DIre¢ll￿S 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 ￿na￿e 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&9*8 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 Char￿les.. 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 condit￿nS 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 InCI￿aS Incom8 fscognls8d Bs èamed las the r&13ted goods or Sewi￿5 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 exp8ndil￿re 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 expe￿dt[Ui8 ¢omprlse8 those ¢osl$ In¢urred by the Charity in Ihe dehw8ry of Its adivlil8s and Se￿1¢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 p￿￿o$e$.
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 ￿cogn￿ed 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 i￿st[U￿e￿ls. 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 i￿￿1￿1n9 resources ieceivable or generaied for th8 oble¢l$ ol tho ¢h8rfly
Ihoul futther specified purpos? arKt are availabk ss general funds.
Des￿￿21ed 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 eMp￿Ye88vthO8t ernlumfyMtswere£60,000 orm(*8
Thè #Ver￿ ￿l￿berof full Ilme 8mploye68. analysÉd by tunctk>n, was
2022
Number
2021
Number
Activ111es lo fLYlher Iha charily'È Ot1￿16
Managemenl and *lmlnlslrallon
14
Aver8oe number offull ￿m8 equlvBlenternployeB5during the perknd
13
16
13

HEAMOOR pRE￿CHOOL PLAYGROUP
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2022
Tanolbl¢ flxed 4s9fr18
Lea4ehold
ylldlng8
Mtstor
Vfrhlclèa
Compulfrr8
& lurntture
& e4uipmeiit
Tolal
Co$t
Al l Augusl 2021
Add1b'￿
At 31 Jtsly 21122
287,216
7,918
39.542
745
40,287
334A76
746
235.421
287.216
7,918
D•pr*¢latlon
Al l Augusl 2021
Cmaroo foryèar
188,746
11,489
5,413
28
36,703
758
230064
I2￿73
At 31 July 2022
200.237
6.039
37.461
243.737
Nèt book value
At 31 July 21122
8e,97È
,879
2.82
At l Auousl 2021
98,4fj8
2,505
2.839
103.B12
Panw￿l DIstsEct CourKil requlres legal charg&ovÉr IhÈ building5 vthfch extyres th 2029 Is&È nole 151.
C(Mnwall Countycoundl ￿a￿e$ 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 cr￿￿or8
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 ¢onIn￿l￿n pènslw scheme. The penslon cost Charpè for the year represents ￿lribUt￿5 payabl8 by IhB CharlEv lo
the gtheme arnounted to £2.827 (2021 £2,681)
11 Unrestrl¢led t￿1)￿8 ofihe Ch8rlty
¢3ener81
Fund
DISIg￿oI8d
Fund
Totsl
2022
Tol81
2021
8gbnce ai iSlAugu$i 2021
Movémenlln funds forlhe ye8r
47,%5
17,5011
O,ODO
7,266
,5011
136,277
138,012
Balar￿08¢3181JuIY 2022
79.764
87,266
42 DW5￿￿￿ted fuwd¥'.
BaFanceas al Tran$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&Sb￿l8￿ funrls *m8é1 unexpecied cwUnysnd&s theyadse.
13
Restrlctsd funLt'.
BalancèBs 4t Tron$f¢rred In
0110812021
theyoar
Balan¢0 a¢
3110712022
14ew 8ui1dlng Fund
64,600
47.715
Th& New Bull￿￿n9 Fundw8g ftttheC￿SIruC1I0n ¢YnewpromFs*$ arwj is￿lIefi off IlfpvAkn derrfe¢iglloD
14 Analy81s ofnél a66el• betwefyn
Ne¢Currwt
As$g¢s
Flxed
A88&ts
Total
2022
Totsl
2021
Qon8ral
Deslgtkatsd F￿d3
Restrict￿ Fund
43,905
38,764
40,000
47.776
47,285
40,QOO
54,eoo
40.ow
47,775
91,684
127,539
141865
IS conllngeirt Llablllty
Pen¥ilh ENSIr￿1 Counc41 requlr6$ 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*IghL￿U￿￿LXjd Renewol gnd E50,000 Irom sirtglts Reyener8llon Bud9el may no8d 1¢ b6 repa￿ OUL ￿ the piocee¢ls.
togelhervAlh Bny Irw¢as$ In ¢8p5181 value alIdb￿eoIoIhe furtkng.
15