Charity number 1045454
St Andrew's Playgroup (Halifax)
Annual Report and Financial Statements
for the year ended 31 March 2022
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St Andrew's Playgroup (Halifax)
Annual Report and Financial Statements for the year ended 31 March 2022
| 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 8 |
Prepared by West Yorkshire Community Accountancy Service CIO
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St Andrew's Playgroup (Halifax)
Trustees' report for the year ended 31 March 2022
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 Stephaney Milligan Treasurer Rebecca McDonnell Secretary Resigned August 2022 Glenda Edmondson Church Liaison Anna Eland Vice Treasurer Zoe Sembi Fundraiser Amy Bennett Secretary Appointed August 2022 Charity number 1045454 Registered in England and Wales
Charity number
Registered and principal address
Bankers
St. Andrew's Methodist Church Lloyds TSB Huddersfield Road Commercial Street Halifax Halifax HX3 0AT HX1 1AD
Independent examiner
Elisabeth Beverley ACCA
West Yorkshire Community Accountancy Service CIO
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.
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;
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(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;
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(c) instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance.
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St Andrew's Playgroup (Halifax)
Trustees' report (continued) for the year ended 31 March 2022
Objectives and activities (continued)
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
The pre-school this year has been beneficial to a high number of children, including a number of children with special educational needs. Being able to return to normal after the effects of the year before has been crucial to the development of all our children especially those who have left us now to go to school. This has been a big achievement for both children and staff.
We also managed to keep up with our fundraising efforts including raffle, photo sales, Christmas items and having our annual Christmas Fair, exceeding our fundraising total from the year before by approximately £500.
Financial review
The net receipts for the year were £12,881, including net receipts of £3,359 on unrestricted funds and net receipts of £9,522 on restricted funds, after transfers.
At the time of writing, the organisation is in a good financial position. We have lost a number of children to school but our numbers include more 2 year olds going forwards who will hopefully be with us for the next few years.
At the time of signing, the trustees have assessed the charity's ability to 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, excluding fixed assets, at the year end were £28,825.
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:
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Meet redundancy liabilities should the Pre-school need to close;
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Ensure continuity of service provision by meeting unexpected costs such as cover for illness etc.;
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Covering running costs during periods of lower income;
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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 £16,018 and £30,602.
Approved by the board of trustees on 04/01/2023
Stephaney Milligan (Trustee)
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St Andrew's Playgroup (Halifax)
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 charity for the year ended 31 March 2022, which are set out on pages 5 to 8.
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 charity'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.
Elisabeth Beverley ACCA
05/01/2023
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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St Andrew's Playgroup (Halifax) Receipts and payments account for the year ended 31 March 2022
| Notes 2022 Unrestricted funds £ Receipts Grants (2) - Fees 8,534 Fundraising Income 1,707 Bank Interest 2 Other Income 40 Total receipts 10,283 Payments Salaries (3) 5,778 Payroll Charges - Rent - Insurance - Snacks 193 Leaver Gifts 148 Equipment - Activity and Material costs 988 Training - Fundraising Costs 677 Uniform and Clothing - Accountancy - Administration - Website - Subscriptions 84 Cleaning and Hygiene 53 Staff Gifts 298 Freelance staff 104 Total payments 8,323 Net income / (expenditure) 1,960 Transfers between funds 1,399 Net movement in funds 3,359 Fund balances brought forward 25,466 Fund balances carried forward (4) 28,825 |
2022 Restricted funds £ 69,865 - - - - 69,865 42,615 331 11,810 526 - - - 1,944 176 - 359 480 646 57 - - - - 58,944 10,921 (1,399) 9,522 11,790 21,312 |
2022 Total funds £ 69,865 8,534 1,707 2 40 80,148 48,393 331 11,810 526 193 148 - 2,932 176 677 359 480 646 57 84 53 298 104 67,267 12,881 - 12,881 37,256 50,137 |
2021 Total funds £ 64,703 4,916 1,307 3 - 70,929 41,214 359 7,005 516 93 - 967 1,472 112 358 25 480 405 57 84 124 413 - 53,684 17,245 - 17,245 20,011 37,256 |
|---|---|---|---|
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St Andrew's Playgroup (Halifax)
Statement of assets and liabilities
| as at 31 March 2022 2022 Unrestricted £ Cash funds Cash at bank 28,766 Cash in hand 59 Total cash funds 28,825 Assets retained for the charity's own use Various toys and play equipment Photocopier/printer Laptop and iPad Liabilities Independent examination HMRC Pension Company Donations collected for World Book Day |
2022 Restricted £ 21,312 - 21,312 |
2022 Total £ 50,078 59 50,137 £ 540 224 149 40 952 |
2021 Total £ 37,251 5 37,256 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 04/01/2023
Stephaney Milligan (Trustee)
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St Andrew's Playgroup (Halifax)
Notes to the accounts
for the year ended 31 March 2022
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.
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St Andrew's Playgroup (Halifax)
Notes to the accounts continued
for the year ended 31 March 2022
| **2 ** | Grants and donations | 2022 | 2022 | 2022 | 2021 | |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| £ | £ | £ | £ | |||
| Calderdale MBC (CMBC) | - | 69,865 | 69,865 | 64,049 | ||
| HMRC | - | - | - | 654 | ||
| - | 69,865 | 69,865 | 64,703 | |||
| **3 ** | Staff costs and numbers | 2022 | 2021 | |||
| Gross salaries | £ 47,857 |
£ 40,570 |
||||
| Social security costs | 1,163 | 1,652 | ||||
| Employment allowance | (1,163) | (1,652) | ||||
| Pensions | 536 | 644 | ||||
| 48,393 | 41,214 | |||||
| The average number employees during the year was 4.0, being an average of 3.2 full time equivalent (2021: | ||||||
| 3.6, 2.8 FTE). There were no employees with emoluments above £60,000. | ||||||
| Defined contribution pension scheme | 2022 | 2021 | ||||
| Costs of the scheme to the charity for the year | £ 536 |
£ 644 |
||||
| Amount of any contributions outstanding at the year end | 149 | - | ||||
| **4 ** | Restricted funds | Balance b/f | Receipts | Payments | Transfers | Balance c/f |
| CMBC - Early Education Funding | £ 11,175 |
£ 56,476 |
£ 47,108 |
£ - |
£ 20,543 |
|
| CMBC - DAF Funding | 615 | 615 | 1,088 | - | 142 | |
| CMBC - Inclusion Funding | - | 9,765 | 9,765 | - | - | |
| CMBC - Pupil Premium/Deprivation | - | 3,009 | 983 | (1,399) | 627 | |
| 11,790 | 69,865 | 58,944 | (1,399) | 21,312 |
Fund name Purpose of restriction
CMBC - Early Education Funding For the provision of free early years provision for 2 to 4 year olds CMBC - DAF Funding To support children with disabilities or special educational needs CMBC - Inclusion Funding For one to one care CMBC - Pupil Premium/Deprivation Additional funding to enhance the education provision for disadvantaged funding and/or vulnerable children. The transfer is for the provision of extra sessions for eligible children.
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.
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