REGISTERED CHARITY NUMBER: 1049011
DUNCAN
&TOPLIS
SWINESHEAD COMMUNITY PLAYGROUP
IWORKING NAME.. SWINESHEAD PRE-SCHOOL CENTREI
REPORT OF THETRUSTEE5 AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2023
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duncantoplis.co.uk ll ti yi

SWINESHEADCOMMUNITY PIAYGROUP
IWORKING NAME: SWINESHEAO PRE-SCHOOL CENTREI
REPORTOFTHETRU5TEES
FOR THE YEAR ENDED 31JULY 2023
The trustees present their report with the financial statements of the charity for the year ended 31 July 2023. The trustees
have adopted the provislon5 of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparin8 their accounts in accordance with the Fit)ancial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021 (effective l January 20191.
OBJECTIVES AND AcfiviTIES
The objectives znd aim5 of the charity are..
To enhance the development and education of children under statutory school age by encouraging
parents to understand and provide for the needs of their children through community groups.
The objectives and activities of the charity are achieved by..
Offering appropriate play facilities and training courses, together with the right of parent5 to take responsibility
for and to become Involved In the activities of such group, ensuring that such groups offer opportunities for all
children, re8ardle5s of race, culture, religion or mean5.
Encouraging the study of the need5 of such children arbd their families and promoting public interests in and
recognition of such needs in the local area5.
Instlgatlng and adherlng to and furtherlng the aim of the Pre-school Learning Alliance.
Reporting for the publhc benefit
When reviewing the charities objectives and aims, and in planning future activities, the trustees have wnsiderèd the Charity
Commisslon's general guidance on public benefit.
All children are welcome to the Pre-school irrespective of ability to Pay a5 the charity airns to source funding le.g.
from other charities or social carel as necessary to contribute towards the cost of the fee5 and a free place may
be given If the need arises.
ACHIEVEMENT AND PERFORMANCE
Charltable adlvltlès
We had 3 5UTprise presentation of a Llfetlme Achlevement Award from the EYA in May 2023 by Neil Leitch CEO of the EaTIy
Year5 Alliance. He presented Mr5 Fletcher a wonderful 8las5 award and flowers which coincided with a staff birthday with cake
and tea and a visit from LCC representative, Sue Otter to witne5S the presentation.
We sent 24 chtsldren to the local primary schools.
We had lots of visit from the local Police, Fire and Ambulance and local vets during our'people who help us topid.
The leavers had an Alpaca picnic at The Ivy.. Not only feeding the Alpacas and stroking and groomlng them, but we had a
wonderful outdoor picnic with the Staff.
A great year, we have now recovered from Covid and we have employed two new staff and are back to our fvll cornpliment.
We had graduation outside in the sunshlne wlth 80 parents present.
Page I

SWINESHEAD COMMUNITY PLAYGROUP
IWORKING NAME: SWINESHEAD PRE-SCHOOL CENTREI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2023- contlnued
ACHIEVEMENT AND PERFORMANCE
Charltable artivitie5- continued
We have continued in line with Healthy Childcare and Food for L¢fe to cook hot mea15 to bè available for the children on the
premi5e5.
Our Forest School on adjoining land, which further enhances our settin& continues to thrive and is growing up nicely with
the sapling trees planted by the children.
We have now amassed a contin8ency fun in case of arbv further disasters.
FINANCIAL REVIEW
The financial position is as shown in the attached finanaal statements.
Reserves policv
At 31 July 2023 reserves arnounted to £302,133 of which £196,878 was represented by flxed assets used by the charity,
leaving free reserves of £IC15,255. These re5eNes are held to meet the funding of the ongoing activities including staffing
Costs.
The level of reserves held is considered Satisfactory for current need5 and will be reviewed on a regular basis.
FUTURE PLANS
It 15 planned to continue to develop the existing operations of the charity. The trustees continue to maintain our outstanding
status and ensure that they provide quality affordable childcare.
sTRU￿URE, GOVERNANCE AND MANAGEMENT
Governin8 document
The charity governing document Is a constitution adopted 10 May 1995. On 25 June 2013, the trustees adopted the revised
constitution of Pre-school Learning Alliance IPLAI 2011.
Organlsational StN¢ture
The Swineshead Communlty Playgroup was registered as a charity on 5 September 1995 (number 10490111. The contact
address is 24 Abbey Crescent, Swineshead, Boston, Lincolnshlre PE20 3ET. The charity use5 the working name Swine5head
Pre-school Centre.
Risk management
The committee have considered the major risks to which the charity is exposed and have ensured that the charity ha5
adequate insurance policy cover and have ensured thèt all other relevant legislation is complied with. Thè committee will
continue to monitor the risks on a regular basis.
Mana8ement
The operation of the charity 15 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
15 responsible for ensurlng that the pre-school complies with its aims and is properly managed.
The trustee5 are appointed as set out In the constitution and there is a requirement to be no less than two and not more
than four trustees at any one time. The training and induction provided for new trustees will depend on their existing
experience, will be tailored specifically to the individual and will cover charity, legal and finèncial matters.
Page 2

SWINESHEADCOMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAO PRE-5CHOQLCENTREI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED al JULY 2023- cont5nued
REFERENCE AND AOMINISTRATIVE DETAILS
Reglstered Charlty number..
1049011
Principal addre55:
North End
Swineshead
8oston
Lincolnshire
PE20 3LZ
The Trustees of the charlty are:
Mr5 Carolynn Fletcher
Mi55 Kelly Scrupp5
Mrs jeanette De St Croix
The Comrnittee members are..
Miss Kelly Scrupps Ichairpersonl
Mrs Carolynn Fletcher (Treasurerl
Mrs Jeanette De St Croix15ecretaryl
Mr5 Eunice Hunt (Vice Chairperson)
Mrs Helen Porter
Day to day r￿nning of the charity is delegated to:
Mrs Carolynn Fletcher- Pre-school manager
Independent examiner:
C Newitt BAIHonsl FCCA
Duntan & Toplis LlmSted
5 Resolution Close
Endeavour Park
Boston
Lincolnshlre
PE217
Approved by order of the Board of Trustees o
nd slgned on Its behalf bv..
Miss Kelly Scrupps- Truste
Mrs Carolynn Fle
- Trustee
Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SWINESHEAD COMMUNITY PLAYGROUP
Independent examlnerf5 report to the tru5tee5 of Swlne5head Comrnunlty Playgroup
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 July 2023 which
are set out on pages 5 to 12.
Re5ponslbllltle5 and basls of report
As the charitvs tTU5tees you are responsible for the preparation of the accounts in accordance with the requirement5
of the Charities Act 20111.the Act'l.
I report in respect of my examlnation of the charity's accounts carried out under section 145 of the Act and in tarrylng
out my exarnination I have followed all applicable Directions given by the Charity Commission under section 145151 Ibl
of the Act.
Independent •xamlnee$ statement
have cornpleted my examination.
Your attention is drawn to the fact that the charity has prepared thefinancial statements in accordance wlth Atcounting
and Reportlng by Charltie5 preparing their account5 in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS1021 in preferente to the Accounting and Reporting by Charities.. Statement of
Recommended Practice issued on l April 2W5 which is referred to in the extant ¥egulations but has since been
withdrawn.
We understand that this has been done in order for the accounts to provide a true and fair view in accordancè with the
Generally Accepted Accounting Practice effectlve for reportin8 period5 be8innin8 on or after l January 2015.
I confirm that no material matters have come to my attentlon In connectlon with the examlnation givlng me Cause to
believe that in any material respect..
accounting record5 were not kept in respect of the charity as required by Section 130 of the Act,. or
the accounts do not accord with those record,. or
the accounts do not comply with applicable requirements conterning the form and content of accounts set
out In the Charltles (Ateounts and Reports) Re8ulation5 2008 other then any requsrement that the accourbts
8ive a true and fair view which 15 not a matter considered as part of an independent examination.
I have no COn￿rnS and have come across no other matters In connettlon with the examination to which attention
should be drawn in the report in order to enable a proper understanding of the account5 to be reached.
C NEWITh BA (Honsl FCCA
Duncan & Toplis Limiied
5 Resolution Close
Endeavour Park
Boston
Lincolnshire
PE217TT
Date........
Page 4

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME- SWINESHEAD PRE-SCHOOLCENTREI
STATEMENT OF FINANcIALA￿1VITlEs
FOR THE YEAR ENDED 31 JULY Z023
2023
Total
funds
2022
Total
funds
Notes
Unrestrlrted Re5trlrted
Fund
Fund
INCOME AND ENDOWMENTS FROM:
Donation5 and le8acies
Charltable activlties
Charitable activities
Investments
Other
202,177
208
50
202.177
208
50
165.382
19
116
TOTAL
202,435
202,435
165.517
EXPENDITURE ON:
Charitable activities
Charitable activities
203,266
5,810
209,076
182,609
TOTAL
203,266
5,810
209,076
182,609
Net expendlture
18311
15,8101
16,6411
117,0921
Transfer between funds
NET MOVEMENT IN FUNDS
18311
15,8101
16,6411
117.0921
RECONCILIATION OF FUNDS
Total funds brought forward
li
112,655
196.119 308,774
325,866
TOTAL FUNDS CARRIED FORWARD
li
111.824
190.309
302,133
308,774
The notes form part ofthese financial statements
Page 5

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESH&4D PRE-SCHOOL CENTREI
STATEMENT OF FINANCIAL POSITION
AT 31 JULY 2023
2023
2022
Notes
FIXED A55ET5
Tangible a55et5
196,878
203.152
CURRENT ASSETS
stock
Debtors
Cash at bank and in hand
502
1,676
109,882
112,060
236
441
113,580
114,257
CREDITORS
Amounts falling due within one year
io
6.8051
18,6351
NET CURRENT ASSETS
105.255
105,622
TOTALAS5ETS LESS CURRENT LIABIUTIES
li
302,133
308,774
FUNDS
Unrestricted funds:
General fund
Balance brought forward
Surplus/ldeficitl for the year
TransleT between funds
112,655
18311
123,937
111.2821
Balance eèrried forward
li
111,824
112,655
Restrlcted fun
New buildin
Balance brought forward
Delicit fo¥ the year
Transfer between funds
196,119
15,8101
201,929
15,8101
Balance carried forward
li
190,309
196,119
TOTAL FUNDS
li
302.133
308,774
The financial staternent5 were approved by the Board of Trustees on
behalf bv..
and were signed on its
Miss Kelly Scrupps- Tr
te
Mr5 Carolynn Fletcher- Trustee
The notes form part of these financial statements
Page 6

SWINESHEADCOMMUNITY PLAYGROUP
IWORKING NAME: SWINESHEAO PRE-SCHOOL CENTREI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
STATUTORY INFORMATION
Swineshead Community Play8roup is an unincorporated charlty. registered in England and Wales. The charity's
registered number and principal office address can be lound on the Charity Commission website.
The significant ac¢ountlng pollcles applled In the preparation of these financial statements are set out below. These
policies have been con5I5tently applied to all years presented unless Otherwise stated.
The financial statements are presented in pound sterlin81£l which is the functional currency of the charitv.
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity. which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SQRP I FRS 1021'Accountlng and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts In accordance with the Financial Reportin8 Standard
applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191.. Financial Reporting Standard 102
'The Flnancial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The
financial statement5 have been prepared under the historical cost convention.
The financial ststements are prepared on a 80in8 concern b3515.
The finantlal statements have been prepared to 85ve a 'true and fair, view ènd have departed from the Charities
(Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair vie￿. This
departure ha5 involved following the Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 rather than the Accountin8 and Reporting bv
Charities.. Staterrent of Recommended Practite effective from l April 2005 which has since been withdrawn.
Inu>me
All income is recogni5ed in the Statement of Financial Activities once the charity has entitlement to the funds, it is
probable that the income will be received and the amount can be measvred relSably.
Government 8rants
Government grants are recogni5ed at the fair value ol the asset received or receivable when there is reasonable
assurance that the organi5ation will comply with conditions attaching to them and the grants will be received using
the accrual model.
Expenditure
Eypenditure Is recognlsed on an accruals basis, bein8 reco8ni5ed in the period In which it has incijrred.
Expenditure includes attributable VAT which cannot be recovered. Irrecoverable VAT is char8ed a8ainst the
expenditure for which it was Incurred.
Tanglble flxed assets
Tan8ible fixed assets are stated at cost less accumulated depreciation.
Fixed a5set5 include the costs to date of the building. Depreciatson is provlded for In respect of assets as follows..
Leasehold building
Sen50ry garden
Fumiture, flttings and equipment
2% on cost
IO% on cost
20% and 33% on tost
Page 7

SWINESHEAD COMMUNITY PLAYGROUP
IWORKING NAME.. SWINESHEAD PRE-SCHOOL CENTREI
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2023
ACCOUNTING POUCIES- continued
Stock
Stock 15 included at the lower of cost and estimated selling price less costs to Sell.
Debtorg and creditors TecÈivablè/payablè wlthin one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any losses arislng from Impairment are recognised in expenditure.
Funds accountlng
Funds held by the charity are either..
Unrestricted funds- these are funds which can be used in accordance with the charitable objects at the discretion
of the tru5tee5.
Restricted funds- these are funds that can only be used for particular Testricted purp05e5 Wlthin the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purpose5.
Further explanations of the nature and purpose of each fund is included In the notes to the financial statements.
IWIESTMENT INCOME
2023
2022
8ank interest
208
19
TRUSTEES, REMUNERATION AND BENEFITS
None of the charitvs trustees were remunerated in their position as trustee during the year12022- none).
Mr5 Carolynn Fletcher, a trustee, is the pre-school manager and is remunerated for that role.
Trustees. expenses
There were no trustees. expènsès paid forthe year ended 31 July 2023 12022- none).
STAFF COSTS
2023
2022
Salaries
Employers national insurance
Employer5 pension
159,492
6.286
3,167
132,257
5,374
2.480
168,945
140.111
The average number of paid employees in the year was 912022- 81.
No employee5 were p3id in excess 01 £60,000 pa. 12022- none).
Page 8

SWINESHEADCOMMUNfTY PLAYGROUP
IWORKING NAME: SWINESHEAD PRE-SCHOOL CENTREI
NOTES TO THE FINANCIAL STATEMENTS- ¢ontinued
FOR THE YEAR ENDED 31JULY 2023
GENERAL EXPENSES
2023
2022
Ofsted annual fee
Sub5cr¥ptions (including Pre- School
rnember5hip
Outings
Miscellaneous small items (including DBSI
Staff party and Christmas gifts
Graduation Items
Travelling/c?nferences
Computer expenses
220
702
220
760
100
294
1,238
428
52
736
1,461
536
35
35
3,069
3,748
TANGIBLE FIXED ASSETS
Furniture,
Fittings
and
Equiprnent
Sensory
Garden
Leasehold
Building
Total
Cost:
As at l August 2022
Additions
299,196
30,978
8,938
339,112
Ai 31 July 2023
299,196
30,978
8,938
339,112
Depreclatlon:
A5 at l August 2021
Depreciation for the year
96,441
5,984
30,581
290
8,938
135,960
6,274
At 31 July 2022
102,425
30.871
8,938
142,234
Net Book Value at 31 July 2023
196,771
107
196.878
Net Book Value at 31 July 2022
202,755
397
203,152
The building is held on a 28 year lease (from ApTiI 2l￿6) for which a peppercorn rent is payable.
Page 9

SWINESHEAO COMMUNITY PLAYGROUP
IWORKING NAME: SWINESHEAD PRE-SCHOOL CENTREI
NOTES YO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2023
STOCK
2023
2022
Sweatshlrts. polo Shirts, cardigans and book ba85
502
236
DEBTORS
2023
2022
Debtors
Other debtor5
Prepayments and accrued income
393
70
1,283
371
1,676
441
10. CREDITORS: AMOUNT5 FALLING DUE WITHIN ONE YEAR
2023
2022
Creditors control
PAYE/NIC
Other creditor5
Accrua15
1,041
3,054
1,619
724
3,238
1,556
4,208
6.805
8.635
11. ANALYSIS OF NET ASSETS BEf¥VEEN FUNDS
Unrestricted
Funds
Restricted
Funds
Total
Funds
As at l August 2022
(Deficit) for the year
112.655
18311
196,119
15,8101
308,774
16,6411
As at 31 July 2023
111,824
190,309
302.133
Fixed a55ets
Stock
Debtor5
Cash at bank and in hand
Creditors and actrua15
6,569
502
1,676
109.882
16,8051
190.309
196,878
502
1.676
109.882
16,8051
As ai 31 July 2023
111,824
190,309
302,133
Restricted funds rèlate to hjnds in respect of the buildin8, related fixtures and an element of the Sensory
Garden.
Page 10

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME.. SWINESHEAD PRE-SCHOOL CENTREI
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2023
12.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At 1108122
At 31107123
Unrestrirted funds
General fund
112,655
18311
111,824
Restrlcted funds
General fund
196,119
15,8101
190,309
TOTAL FUNDS
308,774
16,6411
302.133
Net movement in funds, included in the above are a5 follows..
Income
Expenditure
Movenient in
fund5
Unrestrlcted funds
General fund
202,435
1203,2661
18311
Restricled funds
General fund
15,8101
15,8101
TOTAL FUNDS
202,435
1209.0761
16,6411
Page 11

SWINESHEAD COMMUNITY PLAYGROUP
IWORKING NAME: SWINESHEAO PRE-SCHOOL CENTREI
NOTESTOTHE FINANaALSTATEMENTS-continued
FOR THE YEAR ENDED31 JULY 2023
13.
INDEPENDENT EXAMINERS REMUNERATION
The independent examiners remuneration amounts to an independent examinatlon fee of £1,915 12022- £1,415) and
other service5 of £1,873 12022- £1,5341.
14.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 202312022 - none).
15.
CONTROLLING PARTY
The charity is controlled by the Trustees.
Page 12

SWINESHEAD COMMUNITY PLAYGROUP
IWORKING NAME: SWINESHEAD PRE-SCHOOL CENTREI
DETAILED INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 JULY 2023
Notes
2023
2022
IFun
INCOME FROM:
Donations and legacles
Fundraising
Donations and other
Charitable artivities
Fees (incl l.'I funding)
LCC Voucher Scherne
Inve5tment5
Interest
Other
Government grants
nr
50
116
56,831
145,174
50.131
115,251
208
19
TOTAL
202.263
165,517
EXPENOITURE ON..
Runnin8 C95t5 and malntenance of pre4¢hool
2,939
642
166
1,707
122
3.788
2,621
296
1,528
16
3,069
2,613
4,930
2,365
1,167
Water rates
General rates
Insurances and PLA membership
Ralslng funds
Accountancy and bookkeeplng
Professional fees
Advert15ing
Telephone
Posta8e
General expenses
Cleanlng and waste disposal
Premises repairs and improvements
Bad debts written off
Bank charges and interest
Interest on late PAYE
Depreclatlon leasehold building
DeprEciation- sensory gardens
Deprecbatiofi- furniture, fittings and
equipment
1,795
1,447
2,948
2,621
235
1.945
127
3.375
2,409
5,389
142
73
125
174
174
290
290
TeachlnB and care of children
Salaries, employers Nl and penslon
Hot food, fruit and vegetables
Toys and play equipment
Books and stationery (including photocopying)
Training
168,945
6,273
678
2,231
40
140,111
5,948
2,920
2,394
1451
TOTAL
203,266
176,801
IDEFICITIISURPLUS FOR THE YEAR- Unrestrlcted funds
11,0031
111.2841
Pa8È 13

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME.. SWINESHEAD PRE-SCHOOL CENTREI
DETAILED INCOME AND EXPENDITUREACCOUNr
FOR THE YEAR ENDED 31 JULY 2023- continued
Notes
2023
2022
Buildin
Fund
RÈstrictèd
INCOME FROM:
Investments
Interest
TOTAL
EXPENDITURE:
Depreciation- leasehold building
Depreciation- Sensory gardens
Depreciation-fittings
5,810
5,810
TOTAL
5.810
5.810
DEFICIT FOR THE YEAR- restrirted fund5
15,8101
15,8101
Page 14