## St Andrew's Playgroup (Halifax)
Charity number 1045454
## Annual Report and Financial Statements
## for the year ended 31 March 2021
## St Andrew's Playgroup (Halifax)
Annual Report and Financial Statements for the year ended 31 March 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 3|
|Examiner's report|4|
|Receipts and payments account|5|
|Statement of assets and liabilities|6|
|Notes to the accounts|7 to 9|
**Prepared by West Yorkshire Community Accounting Service**
1
## St Andrew's Playgroup (Halifax)
## Trustees' report for the year ended 31 March 2021
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
Roxanne Bateman Chair Claire Jackson Vice-Chair Resigned October 2020 Stephaney Milligan Treasurer Sarah Stead Vice-Treasurer Resigned October 2020 Rebecca McDonnell Secretary Glenda Edmondson Church Liaison Anna Eland Fundraiser Appointed August 2020 Zoe Sembi Fundraiser Appointed November 2020
## **Charity number**
The charity was registered with the Charity Commission for England and Wales, number 1045454, on 24 April 1995.
## **Principal address**
## **Bankers**
St. Andrew's Methodist Church Lloyds TSB Huddersfield Road Commercial Street Halifax Halifax HX3 0AT HX1 1AD
## **Independent examiner**
Helen Galvin FCCA
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is governed by a constitution adopted on 12 January 1994 and amended on 15 November 2011.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the members at the AGM.
2
## St Andrew's Playgroup (Halifax)
## Trustees' report (continued) for the year ended 31 March 2021
## **Objectives and activities**
## **The charity's objects**
The aims of the Pre-school are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:
- (a) offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;
- (b) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;
- (c) instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance.
## **Public benefit statement**
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education.
## **Achievements and performance**
During this financial year our normal activities and fundraising were disrupted by the pandemic. We were closed from March to June 2020 but thankfully we were then able to reopen and provide the much needed childcare to those who needed it. We had to change our normal fundraising efforts but we managed to have successful online raffles for Christmas, Valentines Day and Easter along with selling Christmas items such as cards and mugs showing the childrens artwork. One of our fundraisers included hand painted personalised baubles which were very successful. The funds raised have been used for new resources.
## **Financial review**
The net receipts for the year were £17,245, including net receipts of £5,455 on unrestricted funds and net receipts of £11,790 on restricted funds.
The charity is in a comfortable position financially and we have 22 children in attendance.
At the time of signing these accounts the charity has been impacted by the global pandemic. However, the trustees are confident that the charity will continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity's ability to meet its liabilities as they fall due.
## **Reserves policy**
The charity's free reserves at the year end were £25,466.
The committee has reviewed the need for reserves in line with guidance issued by the Charity Commission and the Pre-school Learning Alliance. The Pre-school needs reserves in order to:
- Meet redundancy liabilities should the Pre-school need to close;
- Ensure continuity of service provision by meeting unexpected costs such as cover for illness etc;
- Covering running costs during periods of lower income;
- Replace equipment as it wears out.
Based on the above we calculate the required level of reserves to be between one and three months running costs plus the cost of redundancies, which we have calculated as being between £13,707 and £26,515.
Signed on behalf of the board of trustees on 4/11/2021
Stephaney Milligan (Trustee)
3
## St Andrew's Playgroup (Halifax) Accounts 31 March 2021
## Independent examiner's report to the trustees of St Andrew's Playgroup (Halifax)
I report to the charity trustees on my examination of the accounts of the Trust for the year ended 31 March 2021 which are set out on pages 5 to 9.
## **Responsibilities and basis of report**
As the charity trustees you are responsible for the preparation of the 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 as carried out under section 145 of the 2011 Act. 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 examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2 the accounts do not accord with those records.
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.
Signed: Name: Helen Galvin FCCA
Date: 9/11/2021
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
4
## St Andrew's Playgroup (Halifax)
## Receipts and payments account for the year ended 31 March 2021
|Notes
2021
Unrestricted
funds
£
**Receipts**
Grants
(2)
-
Fees
4,916
Fundraising
1,307
Bank interest
3
**Total receipts**
6,226
**Payments**
Salaries and NI
(3)
-
Payroll charges
-
Rent
-
Insurance
-
Snacks
-
Leaver and Christmas gifts
-
Staff and committee gifts
413
Garden expenditure
-
Equipment
-
Activity and material costs
-
Training
-
Fundraising costs
358
Uniforms and clothing
-
Accountancy and independent examination
-
Administration
-
Website and internet
-
Subscriptions
-
Grant repayment
-
Cleaning and hygiene
-
**Total payments**
771
5,455
**Fund balances brought forward**
20,011
**Fund balances carried forward**
(4)
25,466
**Net receipts**|2021
Restricted
funds
£
64,703
-
-
-
64,703
41,214
359
7,005
516
93
-
-
-
967
1,472
112
-
25
480
405
57
84
-
124
52,913
11,790
-
11,790|2021
Total
funds
£
64,703
4,916
1,307
3
70,929
41,214
359
7,005
516
93
-
413
-
967
1,472
112
358
25
480
405
57
84
-
124
53,684
17,245
20,011
37,256|2020
Total
funds
£
49,335
9,302
397
4
59,038
40,391
354
11,440
508
157
27
160
1,040
1,788
856
434
274
73
480
222
48
50
191
27
58,520
518
19,493
20,011|
|---|---|---|---|
5
## St Andrew's Playgroup (Halifax)
## Statement of assets and liabilities
|as at 31 March 2021
2021
Unrestricted
£
**Cash funds**
Cash at bank
25,461
Cash in hand
5
**Total cash funds**
25,466
**Assets retained for the charity's own use**
Various toys and play equipment
Photocopier/printer
Laptop and ipad
**Liabilities**
Independent examination
HMRC|2021
Restricted
£
11,790
-
11,790|2021
Total
£
37,251
5
37,256
£
480
156
636|2020
Total
£
19,615
396
20,011|
|---|---|---|---|
## **Approval of the accounts**
The financial statements were approved by the board of trustees on 4/11/2021
Stephaney Milligan (Trustee)
5
## St Andrew's Playgroup (Halifax)
## Notes to the accounts
for the year ended 31 March 2021
## **1 Accounting policies**
## **Basis of accounting**
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
7
## St Andrew's Playgroup (Halifax)
## Notes to the accounts continued
## for the year ended 31 March 2021
|**2 Grants and donations**
Calderdale MBC (CMBC)
HMRC
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2021
Unrestricted
funds
£
-
-
-|2021
Restricted
funds
£
64,049
654
64,703|2021
Total
funds
£
64,049
654
64,703
2021
£
40,570
1,652
(1,652)
644
41,214|2020
Total
funds
£
49,335
-
49,335
2020
£
39,848
1,914
(1,914)
543
40,391|
|---|---|---|---|---|
The average number employees during the year was 3.6, being an average of 2.8 full time equivalent (2020: 3, 2.6 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**
Costs of the scheme to the charity for the year
Amount of any contributions outstanding at the year end
Amount of any contributions prepaid at the year end
**4 Restricted funds**
Balance b/f
£
CMBC - Early Education Funding
-
CMBC - Inclusion Funding
-
CMBC - DAF Funding
-
HMRC - Coronavirus Job
-
Retention Scheme
-|Incoming
£
60,743
2,691
615
654
64,703|2021
£
644
-
-
Outgoing
£
49,568
2,691
-
654
52,913|2020
£
543
158
-
Balance c/f
£
11,175
-
615
-
11,790|
|---|---|---|---|
## **Fund name**
## **Purpose of restriction**
CMBC - Early Education Funding
CMBC - Inclusion Funding CMBC - DAF Funding
HMRC - Coronavirus Job Retention Scheme
For the provision of free early years provision for 2 to 4 year olds
For one to one care
To support children with disabilities or special educational needs
For staff who have been furloughed due to Covid-19
8
## St Andrew's Playgroup (Halifax)
Notes to the accounts continued
for the year ended 31 March 2021
## **5 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
9