REGISTERED CHARITY NUMBER.. 1049011
DUNCAN
&TOPLIS
SWINESHEAD COMMUNITY PLAYGROUP
ORKING NAME: SWINESHEAD PRE-SCHOOL CENTREI
REPORTOF THE TRUSTEESAND
UNAUDITED FINANCIAL STATEMENT5
FOR THE YEAR ENOED
31 JULY 2022
GLOBAL
duncantoplis.co.uk ffjl 11 W

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTrEI
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2022
Page
Report of the TTUStee5
Independent Examinerfs Report
Statement of Flnancial Artivitie5
Statement of Flnan¢lal Posltion
Notes to the Flnanclal Statements
7-12
Income and Expendlture Accounts
13 .14

SWINESHEAD COMMUNITY PiAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)
REPORT OF THE TRUSfEES
FOR THE YEAR ENDED31JULY 2022
The trustees present their report with the financial statements of the chaTOty for the year ended 31 July 2022. The trustees
have adopted the provlsions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
harities preparing thei¥ accounts in accordance with the Financial Reptsrtin8 Standard applicable in the UK and Republic of
Ireland IFRS 1021 leffective l January 20191.
oB)E￿IVES AND ACTIVITIES
The objectives and aim5 of the charity are=
To enhance the development and education of children under statutory school age by encoura8ing
parents to understand and provide for the needs of their ¢hildren through community 8roup5.
The objectives and activities of the charity are achieved by:
Offering appropriate play fa¢llitie5 and training courses. tO8ether with the ri8ht of parents to take responslbllitv
for and to become involved in the actlvities of such group, ensuring that such 8roup5 offer opportunltles for all
children, regardless of race, culture. religion oi means.
Encouraging the study of the needs of such children and their families and promotinB public interests In and
recognition of such needs in the local areas.
Instlgaiin8 and adhering to and furrherln8 the aim of the P￿.sChOol Leamln8 Alllance.
Reportlni for the publk benefit
When reviewing the charities objectives and aims. and in plannlng future actlvltles, the trustees have consbde￿d the Charitv
Commlssion's general guidance on publlc benefit.
All children are welcome to the Pre-school irrespettive of abiltty to pay as the charity aims to source funding le.g.
from other charities or social carel as necessary to contrlbute towards the cost of the fees and a free place may
be given If the need ar15es.
ACHlEVEmEP￿ ANO PERFORMANCE
Charltable actlvltles
We have carried on undertaking our activities relaiively nomialty but still no parents allowed in the buildlng slnce worldwide
Covid-19 pandemic Sn early 2020.
Nvmbers depleted with aftermath of Covid. Very low in the 2.5 but a little better In the 3's.
We carried on using the 'pod system. so that Children stayed with thelr dedlcated member of staff only. There was no mixing
indoors or outdoors and staff wore masks for infection control.
As the year went on we allowed mixin8 and eveniually we had 25 Children move on to prlmary schools In the surrounding
reas. We were able to have a trip a trlp to the I￿$ for an Alpaca picnic and an outdoor graduation for the children, although
Covid wa5 around we felt a lot safer by July 22.
Page I

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)
REPORTOF THETRUSTEES
FOR THE YEAR ENDED 31 JULY 202Z- continued
ACHIEVEMENT AND PERFORMANCE
Charltable actlvltles- cont5nued
We have continued in IiAe Wlth Healthy Childcare and Food for Life to cook hot meals to be available for the children on the
premises. No packed lunches
Our Forest School on adjoining land, which further enhances our settin& continues to thrive and is growing up nicety with
the saplin8 trees planted by the children.
FINANCIAL REVIEW
The linancial position 15 as shown in the attached Ilnan¢lal statements.
Reserves pollcy
At 31 july 2022 reserves amounted to £308.774 of which £203.152 was represented by fixed assets used by the charity,
leaving free reserves of £105,622. These reserves are held to meet the fLtndlng of the on8oin8 artivities in¢ludln8 Staffln8
Costs.
The level of re5erve5 held Ss considered satisfaaory for current needs and wll be reviewed on a re8ular basls.
FUTURE PLANS
It Is planned to ¢ontinue to develop the existing operation5 of the charity. The trustees continue to maintain ouroutstandlng
status and ensure that they provide quality affordable child¢are.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Govèrnin8 document
The charity governing document Is è constitution adopted 10 May 1995. On 25 lune 2013, the trustees adopted the revised
constitution of Pre-school Learning Alllance IPLII 2011.
Of8anlsatlonal Struciure
The Swlne5head Communlty Playgroup was re8iStered as a charity on 5 September 1995 (number 10490111. The conta
ddress is 24 Abbey Crescent, Swlneshead, Boston, Un¢oln5hire PE20 3ET. The charity uses the workln8 name Swlneshead
Pre-S¢hool Centre.
Rlsk management
The committee have considered the major risks to which the charity is exposed and have ensured that the charity has
adequate insurance pollcy cover and have ensured that all othèr relevant legislation 15 complied wlih. The committee will
continue to monitor the risks on a regular basis.
Mana8ement
The operation of the charlty is overseen by the committee. The membership of the committee is determined by the
constitution and elected at the Annual General Meetings. The committee is required to meet at least three times a year and
is responsible for ensurlng that the pre-school complies with its aims and is properly rnana8ed.
The trustees are appointed a5 Set out in the constitution and there is a requlrement to be no less than two and not more
than four trustees at any one time. The training and indurtion provided for new trustees will depend on their existin8
experience, will be tall0￿d specifically to the indlvldual arbd will cover charity, leBal and financial matters.
Page 2

SWINESHEAD COMMUNITY PLAYGROUP
IWORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2022- contlnued
REFERENCE AND ADMINISTRAnvE DETAILS
Registered Charlty number..
1049011
Principal address:
North End
Swineshead
8oston
Lincolnshire
PE20 3LZ
The Trustee5 01 the chaflty are:
Mrs Carolynn Fletcher
Mlss Kelly Scrupps
Mrs Jeanette De St Croix
The Committee members are..
Mi55 Kelly Scrupps Ichairpersonl
Mrs Carolynn Fletcher ITreasurerl
Mr5 jeanette De St Croi¥ Isecretaryl
Mrs Eunice Hunt Ivlce Chalrpersonl
Mr5 Helen Porter
Day to day runnin8 of the charity is dele8ated to-
Mrs Carolynn Fletcher- Pre-school manager
Independent examlner:
C Newitt 8AIHonsl FCCA
Duncan & Toplls Llmlted
5 Resolution Close
Endeavour Park
Bostort
Lincolnshire
PE217
111E123
Approved by Order of the Board of Trustees on .
- and signed on Its behalf by..
Miss Kelly Scrupps - Tr
Mrs Carolynn Fletcher- Trustee
Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF 5WINESHEAD COMMUNITY PLAYGROUP
Independent examlnerfs report to the trustees of Swlneshead Communlty Ptsygroup
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 July 2022 which
are set out on page$ 5 to 12.
Responsibilltles and bas15 of report
As the charlvs trustees you are responsible for the preparation of the accounts in accordance with the requirements
of the Charities Act 20111'the Act'l.
I report in respett of my examlnation of the charl￿5 accounts carried out under section 145 of the Act and in carrying
out my examination I have followed all applicable Oirections given by the Charity Commission under Section
145151 Ibl ol the Act.
Independent examlnerfs statement
I have completed my examlnation.
Your attention is drawn to the fact th¥t the charity has prepared the finanaal statements in accordance with Accounting
and Reporting by Charities preparing thelr accounts in a¢cordance with the Financial Reporting Standard applicable In
the UK and Republ1¢ of Ireland IFR51021 in preference to the Accounting and Reporting by Charltles.. Statement of
Recommended Practice issued on l Aprll 2(K15 which Is referred to in the extant re8ulations but has since been
wlthdrawn.
We understand that thls has been done in order for the accounts to provlde a true and fair vlew In accordance with the
Generally Accepted Ac¢ounting Prartice effeCt￿e for reporting perlod5 beginnin8 on or after I january 2015.
l Confirm that no material matters have come to my attention in connectlon wlth the examlnatlon givln8 me cause to
belSeve that In any materlal respect..
accounting records were not kept in respert ofthe charity as requlred by section 130 of the Act,. or
the accounts do not a¢cord with those record,. or
the accounts do not comply with applicable requirements concerning the form and ¢ontent of accounts set
out in the Charltles IAccounts and Reports) Regulations 2008 other then any requlrement that the accounts
Sve a true and falr view which is not a matter consldered as part of an independent examination.
I have no concerns and have come acro￿ no other matters it) connection with the examination to which attentlon
should be drawn in the report in order to enable a proper understsnding of the accounts to be reached.
C NEWITh BA (Honsl FCCA
Duncan & Toplis Llmited
Chartered Accountants
5 Resolutlon C195e
Endeavour Park
Boston
Llneoln5hire
PE217
Date..
Page 4

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTREI
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 JULY 2022
2022
Total
funds
2021
Total
funds
Notes
Unrestrtrted Restricted
Fund
Fund
INCOME AND ENDOWMEpifs FROM:
Donations and legacies
Charitable actlvltSes
Charitable activities
Investments
Other
2,744
165.382
19
116
165.382
19
116
184,805
253
TOTAL
165,517
165.S17
187.807
EXPENDITURE ON:
Charltable activities
Charitable actlvities
176,799
5,810
182,609
208,124
TOTAL
176.799
5,810
182,609
208,124
Net expendlture
111,2821 15,8101 117,0921
120.3171
Transler between funds
NETMOVEMENT IN FUNDS
111,2821
15,8101 117,0921
120,3171
RECONCILIATION OF FUNDS
Total funds brought forward
li
123 937
201.929 325,866
346.183
TOTAL FUNDS CARRIED FORWARD
li
112,655
196.119
308,774
325.866
The notes form part of these financial statements
Page 5

SWINESHEAD COMMUNITY PLAYGROUP
IWORKING NAME: SWINESHEAD PRE-SCHOOL CEl￿RE)
STATEMENT OF FINANCIAL POSITION
AT 31JULY 2022
2022
2021
Notes
FIXED ASSETS
Tanglble assets
203,152
209.426
CURRENT ASSETS
Stock
Debtors
Cash at bank and In hand
236
441
113,580
114,257
247
917
128,203
129,367
CREDITOR5
Arnounts falling due wSthin one year
io
8,6351
12,9271
NET CURRENT ASSETS
105.622
116,440
TOTAIASSET5 LESS CURREKf UABILMES
li
308.774
325,866
FUNDS
eral f nd
Balance brought forward
Surpluslldeficitl for the year
Transfer between funds
123,937
111.2821
138,444
114,5071
Balance carried lorward
li
112,655
123,937
N wbull
in
Balance brought forward
Deficlt for the year
Transfer between fL*nd5
201,929
15,8101
207,739
15.8101
Balano carrled forward
li
196,119
201.929
TOTAL FUNDS
li
308.774
325,866
The flnancial statements were approved by the Boafd of Tnjstees on............................... and were Signed on its
behalf bv..
Miss Kelly Scrupps- Trust
Mrs
Fletcher- Trustee
The notes form part of these finanual statements
Page 6

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTREI
NOTES TO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 JULY 202Z
STATUTORY INFORMATION
Swine5head Community Play8roup 15 an unincorporated charity, re8lSteied in England and Wales. The charity's
registered number and principal office address can be found on the Charity Commission website.
The significant accountin8 policies applied in the preparation of these financlal statements are sei out below. These
policies have been consistently applied to all years presented unless otheDwise Stated.
The financial statements are presented irb pound 5terlin8 (£1 which is the functional currency of the charitv.
ACCOUNTING POLICIES
Basls of preparing the flnan¢Sal st•tements
The financial statements ol the charity, which is a public beneflt entity under FRS 102, have been prepared In
accordance with the Charities SORP I FRS 1021'Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reportin8 Standard
applicable in ihe UK and Republic of Irèland IFRS 1021 (effective l January 20191,. Financlal Reporting Standard 102
The Financial Reporting standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The
flnancial statements have been prepared under the historical tost ¢on¥ention.
The financial statements are prepared on a going Con￿rn basls.
The financial statements have been prepared to give a 'true and fairf view and have departed from the Charltles
(Accounts and Reports) Regulation$ 2C¥)8 only to the extent required to provide a 'true and fair view,. This
departure has Involved followlng the Accountln8 and Reporting by Charlties.. Statement of Recommended Practlce
applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard appllcable in
the UK and Republic of Irelond IFRS 1021 issued on 16 Jufy 2014 rather than the Accountlng and ReportSng by
Charities.. Statement of Recommended Prèctlce effective from l April 2005 which has slnce been withdrawn.
In¢ome
All income is recognised In the Statement of Flnanclal Activities once the charlty ha5 entitlement to the funds, it is
probable that the Income wlll be recelved and the amount can be measured reliablv.
Government Brants
Government grants are recognised at the fair value of the asset recelved or recelvable when there is reasonable
assurance that the organisation will comply with conditions attathin8 to them and the 8r¥nts will be received using
the accrual model.
Expendlture
Expenditure is recognlsed on an accruals basls. bein8 re¢o8nlsed In the period in which it ha5 incurred.
Expenditure includes attributable VAT which cannot be recovered. Irrecoverable VAT is Charged a8ainst the
expenditure for which li was incurred.
Tanglble flxed assets
Tangible fixed assets are stated at cost le55 accumulated depreciation.
Fixed assets Intlude the costs to date of the building. Depretiation is provlded for In respect of assets as follows..
Leasehold buildin8
Sensory garden
Furniture. fittings and equipment
- 2% on cost
IOX on c05t
- and 33%on cost
Page 7

SWINESHEAD COMMUNITY PLAYfjROVP
WORKING NAME: SWINESHEAD PRE-SCHOOI CENTREI
NOTES TO THE FINANCIAL STATEME1￿s- ¢ontlnwd
FOR THE YEAR ENDED 31JULY 2022
ACCOUNTING POLICIES- contlnued
Stock
Stock is intluded at the lower of cost and estimated selling prite less costs to sell.
Debtors and credltors recelv•blelpayable withln one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any losses ari5in8 from impairment are reco8nised in expenditure.
Funds attountln
Funds held by the charity are either..
Unrestricted fund5- these are fund5 which can be used In accordance with the charltable objects at the discretlon
of the trustees.
Resiricted funds- these are funds that can On￿ be used for partitular restrlcted purposes withln the objects of the
charity. Restr6ctions arose when specified by the donor or when funds are raised for particular restricted purposes.
Further explanatSons of the nature and purpose of each fund Is included In the notes to the flnancial statements.
INVESTMENT INCOME
2022
2021
Bank interest
19
TRUSTEES. REMUNERATION AND BENEFITS
None of the Charli￿$ trustees were remunerated in their posltlon as trustee durln8 the year12020- none).
Mis Carolynn Fletcher, a trustee, Is the pre.school mana8er and Is remunerated for that role.
Trustee5' expernses
There were no trustees, expenses pald for the year ended 31 July 2022 12021- none).
STAFF COSTS
2022
2021
Salaries
Employers national insurance
Employers pension
132.257
5,374
2,480
154,517
6.779
2,943
140,111
164,239
The average number of paid employees in the year was 812021- 91.
No employees were paid in excess of £60.fMIO pa. 12021- none).
Page 8

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME.. SWINESHEAD PRE-SCHOOL CENTREI
NOTES TO THE FINANCIAL 5TATEMENTS- continued
FOR THE YEAR ENDED 31 JULY2022
GENERAL EXPENSES
2022
2021
Ofsted annual fee
Subscriptions
Pre-school membership
Outings
Entertainmentlparties
Mis¢ellaneous small ttems Ilncluding DBSI
Stalf party and Chr15tmas Bifts
Graduation items
Travellinglconferences
Nursery World Awards Dinner
Computer eKpen5es
220
760
220
1.106
115
736
1.461
536
447
779
393
35
35
3,748
3,375
TANGIBLE FIXED ASSETS
FurnltLtre,
Flttings
and
Equipment
Sensory
Garden
Leasehold
Bulldin8
Cost:
As at l August 2021
Additlon5
Total
299,196
30,978
8,938
339,112
At 31 july 2022
299,196
8,938
339,112
Depreclatlon:
As at l August 2020
Depreclatlon for the year
90,457
S.984
30,291
290
8,938
129,686
6,274
At 31 July 2021
96.441
30,581
8,938
135,960
Net Book Value at 31 Juty 2022
202.755
397
203.152
Net Book Value at 31 Jufy 2021
208,739
687
209,426
The building is held on a 28 year lease Ifrom April 2CQ61 for whlch a peppercorn rent Is payable.
Page 9

SWINESHEAD COMMUNITY PLAYGROUP
IWORKING NAME.. SWINESHEAD PRE-SCHOOL CENTREI
NOTES ro THE FINANCIAL 5TATEMENTS- contlnued
FOR THEYEAR ENDED 31JULY2022
STOCK
2022
2021
Sweatshirts. polo sh1rt5. caftligans and book ba85
236
247
DEBTORS
2022
2021
Debtors
Other debtor5
Prepayments and accrued income
70
3CQ
617
371
441
917
10. CREDITORS: AMOUNTS FALUNG OUE WtTHIN ONE YEAR
2022
2021
Creditors control
PAYEINIC
Other creditors
Accruals
3.054
1,619
724
3,238
2,400
4,928
2.913
2,686
8,635
12,927
11. ANALYSIS OF NET ASSETS 8EfwEEN FUNDS
Unrestricted
Funds
Restricted
Fund5
Total
Fund5
As at l Ats8USt 2021
IDeficitl for the year
123.937
111,2821
201,929
5,8101
325,866
117,0921
A5 at 31 July 2022
112,655
196,119
308,774
Fixed assets
Stock
Debtors
Cash at bank and in hand
Creditols and accruals
7,033
236
441
113,580
18,6351
196,119
203,152
236
441
113,580
18.6351
As at 31 July 2021
112.655
196.119
308.774
Restritted funds relate to funds in respect of the buildin& related fixtures and an element of the Sensory
Garden.
Pa8e 10

SWINESHEAD COMMUN￿ PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CEfffllE)
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENOED 31JULY2022
12.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At 1108121
At 31107122
Unrèrtri¢ted funds
General fund
123.937
111,2821
112,65S
Re5trirted funds
General fund
201,929
15,8101
196,119
TOTAL FUND5
32S.866
117.0921
308,774
Net movement in funds, included in thè above are as follows-
Income
Expendlture
Movement in
funds
Unrestrfcted funds
General fund
16S,517
1176,7991
111,2821
Restrfcted funds
General fund
15,8101
15,8101
TOTAL FUNDS
165,517
182,6091
117,0921
Page 11

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CEpifRE)
NOTES TO THE FINANCIAL STATEMENTS- ¢ontinued
FOR THE YEAR ENDED31 JULY 2022
13.
INDEPENDENT EXAMINERS REMUNERATION
The independent examiners remuneration amounts to an independent examinatlon fee of £1,41512021 - £1,470) and
other Services of £l.53412021- £1,510).
14.
RELATED PARTY D15CLOSURES
There were no related party transactlons for the year ended 31 July 202212021- none).
15.
CONTROLLING PARTY
The charity is controlled by the Trustees.
Page 12

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINE5HEAD PRE-SCHOOL CENTrEI
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2022
Notes
2022
2021
Gen
Fund
Unr
INCOME FROM..
Donations and le8acles
Fundraising
Donatlons and other
Charitable actlvltie5
Fees (incl l.-I funding)
LCC Voucher Scheme
Investments
Interest
Other
Govemment grants
116
2.744
50.131
115,251
93,518
91,287
19
253
TOTAL
165,517
187,807
EXPENDITURE ON:
Runnlnl ¢osts and maSntenance of pre-school
Electricity
Water rates
General rates
Insurances and PLA membership
Raislng funds
Accountancy and bookkeepln8
Professlonal fees
Advertisin8
Telephone
P05taBe
General expenses
Cleaning and waste disposal
PremSses repairs and improvements
Bad debts written off
Bank charges and Interest
Interesl gn late PAYE
Oepreciation- leasehold building
Depreciation- 5en50ry 8arden5
Depreciation- furniture. fittin85 and
equipment
2.365
1.167
691
1.795
373
2.948
2.621
77
1,245
35
3.748
2.409
5.389
3.512
1,247
1,436
1,447
2,980
2,545
235
1,945
127
3,375
2,911
5.027
142
51
95
174
174
290
290
Teachlng and care ot chlldren
Salarie5. ernployers Nl and pension
Hot food, fruit and vegetables
Toys and play equipment
Books and stationery lincludln8 photocopwn81
Training
140.111
5,948
2,920
2.394
1451
164.239
5,763
2,217
1.897
625
TOTAL
176.801
202.314
IOEFICITI/SURPLUS FOR THE YEAR- Vnrestrlcted funds
111,2841
114.5071
Page 13

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOLCENTREI
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2022- continued
Notes
2022
2021
8uildin
Fund
Restricted
INCOME FROM:
Investments
Interest
TOTAL
EXPENDITURE..
Depreciation- leasehold building
Depreclatlon- sensory 8ardens
Depreciation- fittings
5.810
5,810
TOTAL
5,810
5,810
DEFICIT FOR THE YEAR- restrlrted funds
15.8101
15,8101
PaBe 14