Ashfield Play Care Scheme Charity number 1047469 ststement of Accounts For the year ended 30 September 2023 Nuvo Accountancy Certified Chartered Accountants 550 Valley Road Basford Nottingham NG5 IJJ
ASHFZELD PLAY CARE SCHEME INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEESIMEMBERS ON THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 RESPONSIBILrrIES OF THE TRUSTEES The charity's trustees are re4nSIble for preparing the Trustees Annual Report and the financial ststements in accordance with applicable law and United ngdoM Accountlng Standards (United Klngdom Generally Accepted Accounting practi). The law applicable to charfdes In England and Wales requires the trustees to prepare financlal statements for each financial year which give a true arKI fair view of the state of affairs of the charity and of the incomirKJ resources and application of resources of the charity for that period. In preparing these financial ststements, the trustees a required to: selert suitsble accounting p)IOdes and then appty them consistently; obseNe the meth¢)Js and prin0e5 in the Charities SORP; make Judgements and esumates that a reasonable and wuden¢ state whether appllcable accounting standards have been followed, sub*rt to any materlal departures d15dosed and explained in the financial statements; prepare the financial ststements on the gdng concern basi5 unless It Is Inapproprfate to prewme that the charlty will continue in cerati. The trustees are reSponsIe for keeping proper accountln9 words that dixlose with rea50nable accuracy at any tlme the financlal position of the charfty and enable them to ensure that the financial statements CiNnY vlth the Charities Act 2011 and the tharity (Accounts and Reports) Regulations 2Crf)8. The trustees are also responble for safeguardlng the assets of the charity and hence for taklng reasonable steps for the pre4entk)n and detectlon of fraLxI and other Irregularities. INDEPENDENT EXAMINER Mr5 R Molloy has been rtrappointed as IndePent examiner for the ensulng year. Signed by order of the trustees: Jasmine Dojs Treasurer Susan Ambler Chairper50n 2510412024 2610412024 Dats Date
ASHFIELD PLAY CARE SCHEME INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEESIMEMBERS ON THE ACCOUNTS FOR THE YEAR ENDED 30 SEvfEMBER 2023 RESPECTIVE RESPONSIBILMES OF TRusfEES AND INDEPENDErir EXAMINER The charity's tW5tees a reSnSible for the preparation of the accounts. The charity's trustee5 consider that an audit is not required for this year (under section 144(2) of the Charltles Act 2011 (the 2011 Att) and that an independent examination is needed. It Is my respongbillty to: examine the accounts under secbon 145 of the 2011 Art. • to ft)Ilow the procedures laid down in the Generdl Dlrections glven by the Charity Commlssion under section 145(5)(b) of the 2011 A¢ as amended; and to state whether particular matters have come to my attenuon. BASIS OF INDEPENDEKf EXAMINER'S STATEMENT My examination was carried out in accordance with the General Direthons glven by the Charity Cornmisslon. An examinatbon indudes a rLwiew of the accountlng records kept by the charity and comparison of the a(nts presented wlth those records. It a150 includes consideration of any unusual Items or dlsclosures in the accounts and seeking explanatlons from you as trustees concerning any such matters. The prc(edures undertaken do not promde all the evldence that would be required in an audit, and consequenuy I do not expres5 an all oplnion on whether the accounts present a 'true and fair viev¥. INDEPENDENT EXAMINER'S sfATEMENT In connettion with my examination, no matter has come to my attentlon: (l) which glves me reasonable caLtse to believe that In any matsrfal respect the trustees have not met the requirements.. to keep accountlng records are kept in accordan wlth sectlon 130 of the Act; and to prepare accounts wthich accord with the accounting records and comply wth the accounting requirements of the 2011 Act; have not been met or (2) to which, in my oplnlon, attentlon should be drawn in order to enable a proper understandlng of the accounts to be reached. Mrs R Molloy ACA Nuvo Accountsncy Certified Charted Accountsnts 550 Valley Road Basford Notbngham NG5 IJJ
ASHFIELD PLAY CARE SCHEME srATEMEKf OF FINANCIAL ACTIVtriES FOR THE YEAR ENDED 30 SEFfEMBER 2023 INCOMING RESOURCES 2023 2022 Parents Contrilyjtior Donations and Fund Raising Bank Interest 65,667.99 12,393.58 57.23 41,961.37 12,293.24 0.20 78 118.80 54 254.81 Llght and Heat Wages and National Insurance (childCa) Employee pension costs Refreshments Insuran, Irfjpedon and Membershlp Fee5, LinS Postage, Ststionery and Telephone Accountsnvs Examlnatlon Fee Cleaning Repalrs, maintenan and Runnlng Costs Crafts, Play Equipment & Resources Stsff Training (induding EYFS,NVQ and MaNlaW Gwrses) Unpald fees written off 2,232. 55,051,37 1,896,79 844.73 4,540.14 1,724.87 540.00 247.02 1,117.31 539.15 143.64 0.00 2,232.1)) 48,276.82 2,327.55 3,735.15 1,180.06 540.00 14.50 1,012.18 231.55 59.94 95. 68 877.02 59 704.75 NEf (OUTGOING)IINCOMING RESOURCES FROM NORMAL ACTIVMES 9,241.78 (5,449,94) DEPRECIATION OF FIXED ASSETS Loss on Dlsposal of Fixed Assets 1,232.03 1,357.38 NET INCOMINGI(OUTGOING) RESORCES FOR THE YEAR 8,009.75 109,619.70 117,629.45 (7,867.70) 117,487.40 109,619.70 94,613.88 204 233.58 Net Fund Balances Brought Forward NEf FUND BALANCES Revaluation Reserve 94,613.88 TOTAL FUNO BALANCES 21
ASHFIELD PLAY CARE SCHEME BALANCE SHEEr AS AT 30 SEPTEMBER 2023 2023 2022 TANGIBLE FIXED ASSErs 202,C(17.50 202,790.53 CURRENT ASSETS aosSng Stock Debtors Cash at Bank and in Hand 15.00 4,146.75 7,739,19 1,919.50 1,409.29 io TOTAL ASSErs 213 908.44 206 124.32 SHORT TERM CREDrroRS li {1,665.11) (1,890.74) TOTAL ASSEfs LESS CURRENT UABILfTIES 212 243.33 204 233.58 Represented by:_ TOTAL FUND BALANCES (ALL UNRESTRICTED) 212 243.33 204 233.58 Slgned on behalf of the trustees 2510412024 Date:
ASHFIELD PLAY CARE SCHEME NOTES TO ThE Accourirs NTIN These accounts have been prepared in accordan with the Flnancial Rewrtlng Standard for Smaller Entities and the Charities SORP. There has been no change to the valuatlon rules and methLMls of accounting since last year. No changes have been made to accounts for prethous years. Thls Ss reported 9ro% In the Statement of nancIal Actlvlties. Tanglble flxed assets are capitalised if they can be used for more than one year. They are valued at cost or a reèscab1e value on receipL Depreciation is provided at rntes calculated to wrlte off the cost of flxed assets over their expected useful Ilves the following basis: Fixtu, ttingS & Equlpment- 15% per annum on a reducing balan basls. The freehold building Is recor( at Its market value- see note 7. No amount of remuneration or other benefits We paid to the charivs trustees, or people connected with them, from the charity or any entity connected wtth IL No transactions were undertaken by or on behalf of the charity in which the trustee or connected person had a material interest.
ndent minerf mun 2023 2022 Examination Fee 540.00 540.00 2023 2022 Childcare employees PAYE and national insuran Employee pension costs 51,590.06 3,461.31 1,896.79 56,948.16 43,840.25 4,436.57 2,327.55 50,604.37 2023 2022 Councll grants Other donations HMRC Glft AKI 4,6iJO.00 300.IXJ 7 393.24 12,293.24 332.29 12 061.29 12,393.58 £229.29 of the other donations was for the speclfic use of numeracy and literacy resources. The were no restrfcted spectfications for the remaining (bnations received. Frnehold Fixtures Bulldings Flttings & Equlp Totsl Balance as at I cktober 2022 Additions Less disposals 195,026. 7.764.53 449.00 202.790.53 449.00 0.00 203,239.53 0.00 203,239.53 195,026.1)) 8,213.53 Revaluatlon in year (note 7) 195,026.lJ) 8,213.53 Add disposals deplati Less Depreciation for the year Balance as at 30 September 2023 195,026.IXI 1,232.03 1232.03 202,007.50
Revalua The trustees have detemined the valuation of the property to be £195,026.CM), which they believe Is ts approximate open market value. The next revaluation review of the buildlro will tske place In the year to 30th September 2025. The revaluatlon reserve is made up as follows: Revaluation In year ended 3 September 2013 Revaluatlon In year ended 3[ Septemiw 2022 87,613.88 7,000.00 94,613.88 2023 2022 Crafts and resources 15.0) 15.(N) 5.00 The following amounts are owed to Ashfield Play Care Scheme: 2023 2022 Parents contrlbutions HMRC Glft Ald payment 1,611.50 2,535.25 4,146.75 268.50 1,651.00 1,919.50 2023 2022 Current account Business resenle account Petty cash 673.47 7,012.21 53.51 7,739.19 1,087.85 267.93 53.51 1,409,29
ii. 2023 2022 Accountsncy fee accrual Fees paid in advance by parents 540.CM) 1 125.11 1,665.11 540.1X) 1350.74 There are no commitrnents provided for in the accounts. The charity has not given any guarantees. The charity has not incurred any loss secured any of its assets. There were rbo contingent liabilleS at 30 September 2023. None of the charity's functlonal fixed assets have been rtrvalued durtng the year. The charlty has no material uncapitalised fixed assets. No significant donaUons In klnd were rewved durlng ts year, other than those dlscli)sed In note 5 to the accounts.