Charity Registration Number'.1044243
HEAMOOR PRE-SCHOOL PLAYGROUP
UNAUDITED TRUSTEES, REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31ST JULY 2023

HEAMOOR PRE-SCHOOL PLAYGROUP
CONTENTS
Page
Rèfèrence & Administrative Infomiation
Trustees, report
Independent Examiner's Report
statement of Financial Activities
Balance Sheet
Notes to the Accounts
9.15

HEAMOOR PRE-SCHOOL PLAYGROUP
YEAR ENDED 31ST JULY 2023
REFERENCE AND ADMINISTRATIVE SNFORMATION
The Charity registered wlth the Charlty Commi8slon under nurnber 1044243 on 17th February 1995 and is
govemed by its conslilulion which is implemented by the Trustees . The Charity s main objectives are lo
enhance the development and eduGalion of children primarily under slalulory school age by encouraging
parents lo understsnd and provide for the needs ol their children through communlly groups.
The Charliy is a body in membership of the Pre - School Leaming Alliance. The Pra - School Laarning
Alliance 15 a national organisation regislered as an educational charity providing support for the s@Iling up
and running of pre- school playgroTJPS.
Working N8me$
Heamoor Pre - School and Out - ol- SGhool Clubs
Vlfillows Pre School and Out- of- School Club5
Willows Pre School Playgroup
Willows Educarè
Reglstergd Charlty Number: 1044243
Registered Address..
% HeamoorCP School, Bosvenna Way, Heamoor, Penzance,
Cornwall.TR18 3JZ
Trustees:
Susan Oliver
Alice Srighlon
Emm8 Wilhecomba
Chris Andrews
Jessica Jackson
Managers..
Nursery Manager- Sara Mitchell
Office Manager- Tracy Cole
Banktrs:
Sanland6r
Bridle Road,
80011e,
Merseysida,
G1ROAA
Soll¢ltors:
cvc
Unil N, Queslmap Business Park
Long Rock Indlislrial Estate,
Pen2ance,
Cornwall,
TR20 8AS

Independent Examiner.,
Mr N Hallam FCCA
Crane and Johnston
11 Alverlon Terrac8,
Penzance,
Ctsrnwall
TR18 4JH

HEAMOOR PRE - SCHOOL PLAYGROUP
YEAR ENDED 31ST JULY 2023
TRUSTEES. ANNUAL REPORT
GOVERNANCE
The adopted governing document of the Heamooi Pre- School Group Iknown 8s Willows) is the conslilulion
of the Pre - School Learning Alliance of which the pre - school is a member.
Al least 60°A of the Committee members, including co-opted membeTS, sh811 al the lime of election or co-
option be parents or guardians ol children in the groups run by the pre school. In the ovenl that this 60Y¢
figure cannot be achieved Ihe pre - school may elect other members who are not pai&nls or guardians lo
the Committee subject lo each of those other members being approved by the local Branch Executive.
All parents and guardians of children ol the group are invited before AGM to sland for election. Any
resigning officers will allend the first meeting following the AGM lo ensure the induction of new membeis.
Training is available bul not obligatory. There is no obligation by any other person or external body lo
appoint one or more Trustees
The responsibility ol the Trustees. is to ensure that the pre school complies with ils aims and is properly
m8n3ged. The rgsponsibilily for the day to day running of the group and deGisions regarding everyday
matters are undertaken by the Nursery Manager and Office Manager. Decisions regarding the specrfi¢
delivery of the Early Year5 curriculum are the responsibility of thè Supervisors and Nursery Manager.
As a rnember of The Pre- School Learning Alliance the group is required lo ¢onsull the PLA il any changes
are ID b¢ made to the aim of the group or If the existence ol the group is lo be terminated. It is the legal
duly ol the PLA lo cOnSLJ￿ the Charity Commission.
The group is registered with OFSTEO and receives funding from the government for some 2 year olds and
all 34 year olds lo attend sessions free of ¢harge. To be eligible to receive this fLJnding the group must
meet minimum standards required under thè Childcare Act 2006. Th8 adminislralion of the government
funding is by the Farnily SeNiG8S Department al Cornwall Council who also Provide support and advice lo
ensure groups meet national standards.
The group is registered with both OFSTED and the Charity Commission.. the Trustees havg a responsibility
lo kè8p the records they hold up to dale notifying any changes in GovernancelTrustees
The adminislralion of accounts is completed by the Office Manager and overseen by the Tieasurer. Th8
Trustees approve invoices and sign them off each month. A trial balance and Account balance5 are
available al 811 Committee meetings. The bank holds details for the Chair, Treasurer. Office Manager 8nd
Deputy Office Manager. The Office Manager and Deputy Office Manager have lull acces5 to online banking
and the Office Manag@[ holds a Debit Card for each Bank Account.
Th8 Committee is consulted on all large expendituie that is not part of the general expenses required lo
run the 9roup on a day-lo-day basis. The Trustees assess the major risks to which the Charity Is exposed
and are satisfied that the systerns are in place lo mitigate exposure to those risks.
AIMS AND OBJECTIVES
The aim of the pre school is to erih8nce the development of children primarily under 5ts1ulory school 8g8
by encouraging parents lo understand and provide for th8 needs of Ihelr children through community gioups
and by..

Al Offering appropriate play facilities and access lo Information which offer parents the oppoilunity to
lake responsibility for and lo become involved in the activities of such groups. ensurir)g that such
groups offer opporlunilies for all children whatever race. culture, religion, means or ability.
Bl Encouraging the study of the needs of all childrén and their families and promotirig public interest
In and ie¢ognilion of their need5 in the local area In addition, the group usually offers work
placements for students wishing lo complete appropriate qualifications in early years and require
practical experience. This is doiie on a volunl8ry basis by the students. The total number of
volunteer hours in a year can be around 1500-2000 hours.
ACHIEVEMENTS AND PERFORMANCE
Al Willows Pre - School is run-in purpose-buill accommodation on the sile of Heamoor Community
Primary S¢hool. It offer5 funded preschool sessions as well as daycare for 0-5-year-old children.
In addition, il also provides a holiday and after school club lor children up lo the age of 12 years. 11
Is open between the hours of 0800 and 17.30 from Monday Friday except for public holidays and
one week over the Christma5 period.
Bl The group employs qualrfied staff members lo meet the requiremen15 of the Statutory Framework
for the Early Years Foundation Stage bul also has parent volunteer help for the Committee, for
Dulings and fundraising aclivi110s for the group.
This academic year, the selling has been able lo successfully continue after-school and holiday clubs. 11
has also been able lo offer sludenl work experience and college sludenl placements.
Tinker lots the mother and ltsddler group continues lo grow and 15 hugely popular within the wider
community. Sessions run twice weèkly during term lime and due to demand alsc) run once a week during
school holidays. Willows provide one qualifiÈd staff member from the setting lo run the group with the
858islance of a lew willing volunteers from the IoGal community.
FLJndraising was very successful with excellent staff and parent responses. A summer fayre look take place
on July 1 Bl 2023. A slafl member ran half a marathon raising funds for Willows Educare. Willows received
two donations from two local masonic lodges.
Christmas mince pie and disoo wine evening which ha5 proved lo be a vgry lucrative fundraising event in
previous years is expected lo take pSace in December and details of which are already being discussed al
committee meetings.
Tracy and Sara have sel in motion an application lo Community Level up funding. th@ Community National
Lottery lo receive funding lor some much-needed refurbishment.
Staffing continues lo be the highest expenditure in terms of oulgoings however il is the unanimous opinion
of the committee that staff are well paid in accordance with their relovant qualifications and experience and
this is reflected in the high quality of care received by the children and Ihe continuing salislaclion of parents.
SUMMARY
After 8 challenging year due lo the ¢osl-of-living crisis staff and management have worked tirèlessly lo
ensurtr the high-quality care received continues and Willows remain lo be held in high regard within the
wider community, with a healthy waiting list.

FINANCIAL REVIEW
Total receipts on unreslricled funds were £285,986. which included fees of £115,812 and Local Authority
funding of £156,654.
Unreslricled expendilurg was £300,804, giving risè to a deficil of £14.818 for tho year.
The pre-school's unrestricted nel current assets al 31st July 2023 wera £33,591. Of these, £40.000
represented designaleol fu￿ds, 8s described below, leaving nel current liabilities in general funds of £6,409.
Thls is less than the optimal £75,000 described in the reserves policy, below, and the Trustees are aware
of the n?ed lo takè active slaps to restore the charity's nel income ID a surplus in the very near future. The
Trustees are satisfied that the charity Continues lo be able to meet 118 Iiabililies as they fall due and can
therefore be regarded as a going concern.
RESERVES POLICY
It is the policy ol the Irust6es lo hold as unreslriclsd funds a balance which equates lo a mlnimum tsf three
months unrestricted expendilui8, which wlll be gquivalent to £75,000, together with such extra funds as
might be necessary lo cover emergency situations that may arise.
In addllion lo this are unreslrtcled designated funds of £25,000 lo cover redundancy costs should they b8
nècessary and £15,000 lor major r8P8irs.
STATEMENT OF TRUSTEES- RESPONSIBILITIES
The Iruslees. afft responsible for preparing the Truslee$' Annual R&port and the Financial St8lements in
accordancè with applicable law and iegulatlons.
The Truslee$' are required lo prepare financial stalemanls for each financlal year in accordancg with
United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standard and
Applicable Lawl. The financial statements are required by law lo give a true and fair view of the slate ol
affairs ol the charity and of ils incoming resources for that period. In preparing these financial statement8
tho Trustees are required lo..
select suitable accounting policies and app￿ them conslslenlly..
mak8 judgements and estimate$ that reasonable and prudent..
prepare the financial slatemenl8 on th6 going Concern basis unless il is inappropriate lo prasume that
the Charity wll continue in business.
The Truste6s' are responsible for keeping proper accounting records that disclose with reasonable
accuracy al any lime the financia5 position of the charity and enable them lo ensure that the financial
statements comply with applicable law, regulations, and trust deeds. They are also responsible for
safeguarding the assets of th8 charity and hence taking reasonable steps for the prevention and detection
of fraud and other irregularities.
Slgngd on bohalf of the charlty Trustees:
Susan Ollver
19th JanLtary 2024

HEAMOOR PRE.SCHOOL PLAYGROUP
INDEPEFIDENTEXAMINER'S REPORT
TO THE TRUSTEES OF HEAMQOR PRE.SCHOOL PLAYGROUP
I reporl on th6 aocounts ol lh8 Chadly for lh8 yeai endtrd 31gl July 2023, whlch ara sel DUI on pag&s 7 10 15.
Respectlve RBsponslbllltles ol trustee$ 4nd Examlngr
The Lliarlly's Irusleos are responsible for Ihe pr&parallon of the accounts, Tho charlly's IiusteÈs CDnslder Ihal an
audlt18 not requlr8d for Ihls yttar under seGlion 144121 ol the Charllies AGI 7011 Ilhe 2D11 Act) aTrd an IndÈp8nd8nl
pxamlnalltsn h8s beBn eonduclgd. Tha charily'È gross Incorn6 exceedpd £250,000 gnd l am quallfled to undertako
1110 Èxamlnallon by b8lng a qualllled membor ol lh8 Assoclallon al Chartgred Ceillllad Accounlanls.
It Is my rtsponslblllty lo..
&xamlne tha accounts und&r secllon 145 of the 2011 Acl.,
lo follow the pra¢aduios lald down In th6 QEn¥ral Dlrecllons glvBD by the Charlty CDmml861(knorn lunder socllon
1451Sllbl of the 201fj Act., and
to statB wh8lher paillcular rnallers have con)e lo my 8tt8nllon.
Ba515 of independtsiil ex?mlner's report
My examlnall()n w85 carrlad out In occordancp wllh @8ner81 Dlre¢llonÈ glvan by thÈ Charlty CommlsslonÈrs, An
axaMln811on Includ8s a rgvlsw of Iho accounllng r2GDid5 kept by the ohBrlly Énd a ctsmparlslon ol the accounis
pies8nlBd wllh Ihose re¢ords. 11 abo IiicludFJ8 BOn21derallon of any unusual Meins or di8Glosures Ih Ih6 8rcounl8,
and ihe seek￿ng of &xpldnxliDThs from you 8S trusl8e8 concernlng any such mall8rs. Tho procedures underlhken do
nol provlde 811 lh8 8vl(5ence Ihal would b& requlrad in audll diid, consp4uonlly no oplnlon Is glven as i(} wliglher
Ihe aGcounts present a'lrue and falr vlow snd Ihè rsporl Is limlled lo those matters sèt out in Ihg 51alemenl bolow.
Independent 8Kaniiner's statemenl
In conn6cllon wlth my examlhallon, no matter ha8 cume lo my atignllon:
11 Iwhlch glves me reasonable cau80 lo b@IIBV6 Ilial, in any malorlal respÈtsl, the requlr8mÈnts'.
lo kaap accounllno raoDrds in ?s¢ordance wllh $8Ctlon 130 01 Iho 2011 Act,, and
lo prépare accounis whieh accord wNh the aoGounllng records And lo comptywlth lh8 al￿OuntIng r8qulremgnls
of th6 201 l Aot hav8 not hgan m@I', or
121 lo whlch, In my oplnlon, att&nllon shovld be drawn In older io an8ble a propèr underslandlng ol the accounls lo
bè reached.
Nell Hallam FCCA
Cr8n8 & Johnston
Chartored GÉtllllod Aocountants
11 Alverton Tprratre
PENZANcr
Cornwall
TR1¥ 4JH
Daled..
I,/L*

HEAMOOR PRE-SCHOOL PLAYGROUP
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST JULY 2023
Unrestricted Restricted
Total
Total
Notes
Funds
Funds
2023
2022
Income
Charitable Activities
282.759
1,727
1,500
282,759
1,727
1,500
263,329
835
Other Trading Activities
Voluntary In¢ome- Donations
Total Income
2BS,986
285,9B6
264. 164
Expenditure on..
Chaiitable aclwrties..
300,804
300,804
278,49Q
Total expen(Jiture
300,804
300,804
278,49Q
Net expendlture
114,818
114,8181
(14.326)
Transfer belween funds
Net movement in funds
8,775
16,0431
8.775
18,7751
114,8181
{14.326)
Reconciliation of funds
Balance Brought Forward
79,764
47,775
127,539
741.865
Balance Carry Fon￿ard
73,721
39.000
112.721
121,539
The Charity had no gains or losses other than those noted above. All income is derived from continuing aclivilies.

HEAMOOR PRE-SCHOOL PLAYGROUP
BALANCE SHEET
AS AT 31ST JULY 2023
2023
2022
Note8
Flx•d A8$•ts
79,130
1,685
Current AsSPt5
Debtors
Ca$h at Bank and In H8nd
12,365
26,910
10,078
30,457
39,275
40,529
Crffllftors- amounts falllng duo wlthln
one year
15.6851
14,676)
Netcumt as$ots
33,$90
35,853
Total a$set¥ less current Il•bllitr45
112,721
127,539
Ineorne fvnd$
Unrestrfct￿ funds..
Goneral lunds
DeslgThg18d fund8
11
12
33,721
I￿,000 .
39,764
40,000
Rèstrfcted funds
13
39.000
47,TT5
112,721
127,539
Th• n¢)tos on tha followlng pages fom p8rt of these fln8ncl8181atemenl6.
Th8 8Ltounts were approved by lh& Board on ..
and s￿ned on their behalf by..
S 011¥or
Chabr
E Wllhecombo
Treasurer

HEAMOOR PRE-SCHOOL PLAYGROUP
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2023
Accounting policie5
Summary of slgnificant accountlng pol1cl￿ and key accounting estimates
The principal 8cGounling poliGies applied ID the preparation of thesè financial staletnenls are set out below Thes&
policies have been consistently applied lo all the year5 presented. unless olhetwise 51ated.
Basis of preparation
Th8 financial slalemenls have been prepared in accordance with Accounting and Reporting by Charrti8s'. Statement
of RÈtommènded Practice ChÈriliÈs SORP IFRS 1021. th& Financial Reporting Standard applicable In the UK and
Republic af Ireland
Heamoor Pre-school Playgroup Meets the definrtion of a public benefit enlily under FRS 102. Asset5 and liabilitie5
are initially recognised al historical cost or transaction value unless othewise staled in the relevant accounting policy
no188.
Golng conc8rn
Th8 financi21 statements hav8 b&en prfrpared on 8 going con*rn basi5. There are no material un¢6rt8inties related
to ev8nts or conditions that may cast doubl on th& ability of the Charity to continue as a going concern.
Income and endowments
Voluntary income, including donatlons, gifts, legacies and grants that provide core funding or are of 8 general nature
Is recognised when the Charity has enlillÈmenl to the incom8, It is probab18 that the income will b8 r8c8ived and the
amount can bp tne3SUted wrth SLrfficienl Teliabilrty.
Donations and legac¢e5
Don8tions and legacies are recognised on a recewable basis when receipt is probable and the amount can be reliably
measured.
Grants receivable
Crants are recognised when the Charity has an entitlement to the fufjds and any conditions linked lo the grants have
beÈn mel. Where performance conditions are attached lo the grant and are yet lo be mel, the Income is reco9nised
as a liability and included on the balanc8 she&t as deferred income lo b8 released.
Donated setvlces and fae115tl88
ID acGordance wilh the Charitie5 SORP IFRS 1021. the lime provided by general volunteÈrs Is not reGognised.
Investment income
Investment income is recognised on a receivable b8Si5
Charllablo activltles
lllGOTllÈ fvom tharitable activit￿$ includes income reco9nis8d as eamed las th8 related goods or senfices are
provided) under conlraGI.
other Incorne
M31er131 inGoming resDurces from tax claims are included in the Statement of Financial Activities at the same lime as
the gift lo which they relate.

HEAMOOR PRE-SCHOOL PLAYGROUP
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2023
Expenditure
All expenditure Is recognised once there is a legal or constructive obligation to thal expenditur&.- it Is probable
settlÈmenl is wuired,. and Ihe amount can be measured reliably. All costs are allocaled lo the expenditure heading
that aggregate similar costs to that category Where costs cannot be d7￿CtIY attnbuled to p8rticular headings they
have been allocated on a bas15 consislenl with the use of resources. wilh *nlra1 staff costs allocated OD the basis of
time spent, an(J (lepreciation charges 311oGated on the portion of the asset's us8. Other support costs are allocatÈd
based on the spread of staff c05tS.
Raising fund5
Costs of generating funds are the Costs associa18d with attracting voluntary income.
Charltable actlvltles
CharitablÈ expènditure comprises those c08ts Incurred by the Charity in Ihe delivery of it5 activities and seNices for
it5 benefi¢iarie5. 11 includes bDlh costs that can b8 allocated directly lo such activities and those costs of an indir8Ct
n81ure necessary to sUPPOrt Ihern
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consislenl wlh
the u88 of resource8, for example, allocating staff costs by the litne spent and othèr costs by their usage.
Govtrmance costs
Governance costs includ8 Costs of th& preparation and examination of the slatulory accounts, the costs of trustee
meetings and thÈ cost of any legal advice to twslees on governan￿ or constitutional matters
Irrècoverable VAT
Irrecoverable VAT is charged against the category of re50urGe5 expended for which It was incurr8d.
Taxation
The charity is consi(lered to pa55 the tests sel out In Paragraph 1 Schedule 6 of the Finance Act 2010 and Iherefore il
meets the definition of a ch8rity for UK cotporation lax purposes. Accordingly, the Ch8rity Is potentially exempt fro
taxation in respe¢l of income or capital gains received within categories covered by Chapter 3 Part 11 of the
Corporation Tax Act 2010 or Section 256 of the Taxation of chargeab￿ Gains Aci 1992, to th8 &xlent that such
incotne or gains ale applied exclusively to charitable purposes.
Tanglble f(xed 8s$8ts and depreciation
Tangible fixed 35sets are staled al cost kss depreciation. Depreciation is pri)vided at rate$ calculatèd to wnte
off the cost l&ss èstimated resldual value of 8ach asset over its expeded useful lrfe, a5 follows.
Individual fixed assets CQSling £100 or more are capitalised at cost
Furniture and equipment
Computers and motor vehicles
Leasehold buihlings
200A per annum on a reducing balance basis
25.fi per annum on a reducing balance basis
4% per annum on a straight line basis
Cash at bank and in hand
Cash al bank and in hand incluLle5 cash aDd short lemi highly liquid inv8Stm8nts that are readily convertible to a
known amounl of cash and are subject lo an insignificant risk of change in valu8.

HEAMOOR PRE-SCHOOL PLAYGROUP
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2023
Trade creditors
Tr8de creditors are obligations to pay for go[￿5 or services that hav8 be&n acquired in the ordinary course of
business from suppliers. Accounts payable are Gla55ified as current liabilities if the Charity does not have an
uncondrtional right, at the end of the reporting period, to defer settletnent of the creditor for at18asl twelv& monlhs
after the ieporting dale If there is an unconditional ri9hl lo defer settlement for at least twelve tnonlhs after the
reporting dale. they are prèsented as non-curr8nl liabilities.
Trade credrtor5 are recognised Initially at the transaction price and subsequentty measured at amortised cost using
Ibe effective interest tnethDd.
Financial instrutnents
Thp charity only has financial 88sets and financial liabilities of a kind that qualify a5 basic financial Instruments. Basic
finanGial insttuments are initially r&cognis8d at transaction valu8 and subsequently tneasured al their sèttlÈment
V31ue.
Fund accoun￿n9
Unrestricted funds are donations and other InGQTning resoufG8S receivabl& or generated for the objects of the charity
withoul furth81 specified purpose an(18re available a5 general funds.
Designated funds is a provision made for redundancy c051s and represents transfers from unrestricted funds as
agreed by the Trustèès.
R8Stricted fund5 are subject lo specific conditions by donots and grant making bodies as to how they may be used.
The purposes and uses of the restricted funds are Sel out in Ihe notes to the accounts.

HEAMOOR PRE-SCHOOL PLAYGROUP
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2023
Trustees
None of the trustees lor any persons Gonnected Mlh Ih&ml r8ceived any remuneration or were reimbursed expenses
during the year.
Expendlture on Charitable Artivitie5
Day care 2. 14 years..
2023
2022
Salaries
Premises costs
Toys and equipm8nl
Refreshments and consum8bles
Telephone and stationery
Sundries
Support costs (note 41
Gov8mance costs (note 51
194,516
21.562
612
9,689
1,435
4,803
62,305
5,882
300,804
179,228
20,444
92
8,003
1,772
3,234
60,326
5,391
278,490
12

HEAMOOR PRE-SCHOOL PLAYGROUP
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2023
Analys15 of Support Co$t$
Management
& Flnance
Statt
Property
cost5
Othpr
tosts
Total
Charitable activilles
51.606
3.728
fj,962
62,306
51.6
3,738
6,962
62,306
Analysis of governance costs
2023
2022
3,896
1,986
5,882
2.501
1.890
5.391
IndtP8ndeni ex8min8lion & aCr￿unIS
Analysis of staff ¢08ts
2023
2022
Wages 8nd salaries
HMRCiob retention funding
Employers National Insurance
Èmployets pension u)sis
Trainirbg costs
237.J37
220.273
11,3611
9,558
2,827
553
231,850
11,019
3,312
846
252,514
There were no employeeswhose etnolutnènts were £60.000 or more
Tre average numbèrof full lirne employees. analysed by funcbon. was
2023
Number
2022
Number
Acbvilies lo furtherlhe ch8riVs obJ￿ts
Managemenl 8nd 8dminislr81ion
f2
Avepge numberof full lime equivalenlemployeès during the period
14
13

HEAMOOR PRE-SCHOOL PLAYGROUP
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2023
Yanglble flxed assets
Lgasehold
Motor
Vehlcles
ComputeT5
& furnlture
& equlptnent
Totsl
Cost
Al 1 Augusl 2022
267,216
7,918
40.287
335,421
At 31 July 2023
287,21S
7,918
40.287
335,421
Depre¢latlon
Al 1 August 2022
Charge foryear
200,237
11.489
6,039
470
37.461
596
243,737
12,555
At 31 July 2023
211.726
6.509
38.057
256,292
Net book value
At 31 Juty 2023
75,490
1,409
2.230
79,130
At l Augus12022
86.979
1.879
2,826
91.684
C￿n￿all Cou[￿1 IptEIryDusty peTrK￿th DISt￿le0￿n¢￿>ho1d a ¢har98 ov8rlhe bU1￿1n9S thich expires in 20291spe note ISI.
CllmwEII Ctsunthl le2ses thtrl8Thd tQlhe chaDtyal a p•ppgrcorn renl. The leaseexwres in 2027.
Debto
2023
2022
Operational Debtors
Prepayments
Sundry Debtors
9.956
1,889
620
7.733
733
12,366
10.078
Creditors.. amounts falling due wf(hin one yoar
2023
2022
Operaiional Creditors
Social security 8nd olhertsxe5
Acciuals
Sundry Creditors
484
2,d08
1,986
807
80
2,104
1,890
602
5,685
4,676
14

HEAMOOR PRE-SCHOOL PLAYGROUP
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2023
10 Pension Scheme
The charlty op8rate¥ a defined trAthbulion penslon 3cheme. The pen310n (￿st tharge forlhe year represents conknbullons p¥yawe by th$ ¢hartty to
Ihe ano amwnled10£3.31212022£2.8271
ofthÈ Charfty
General
Fun
Designated
Fund
Total
2023
Total
2022
Balan￿ al 1slAugus12022
Mov¢m&ni In fund$ forihe year
39,784
40,000
79.764
87.285
16,0431
fl.5011
Balance at 31st July 2023
73.721
79,764
12 Deslgnated funds..
Bal•nce as At Transferred In
the year
Balance at
3110712023
Redundancy fund
Mlnibus fund
M8inienancefund
25.000
5.00
10,OOU
40.000
25.000
5,000
10,000
40 000
The des]gngted lund50￿ to meet unexpeGtedconlingencies Shou￿ trEYa￿se.
13 Re8iricted fund..
Balance as at Transferred In
theyear
31m712023
New Building Fund
8.775
3g,000
The New Buildiro Fundwasforthe ￿nStruction of newpremises and is Wtiiten off in lino wilh dep￿l$tiOn
14 Analysls of net assets bE￿een funds
Nrt Current
Assets
Flxed
Total
Total
Assets
2023
2022
a￿er￿1 Fund
Designated Fund5
Flesthcted Fund
18,4091
40,000
40.130
33.721
40,OUO
39,000
39.764
40.0
47.77S
39.000
79.130
127.S39
15 Contingant Llablllty
Cornwall Council (previously Penwilh Di$vicl Counclll requires a legal ch2r9eoverlhe buildings which wll exkvre in 2029. Should Ihecharity disposeof
the bJil¢ings or aver the us$. th¢ grants of £55,000 from N￿ghbollrt￿d Renewal and £50,000 frorn Regenera￿￿ BudgEt Itkly need lo be
repaitt out of the pro￿eds, 109plherwlh any increase In capltsl val￿e aiiributed to the funding.
15