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SWINESHEAD COMMUNITI PLAYGROUP
{WORKING NAME: SWINESHEAD PRE-SCHOOL CENTREI
REPORT OF THE TRUSTEES AND
UNAVDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31JULY2024
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SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOLCENTREI
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
Page
Report oftheTrustees
Independent Examinerfs Report
Statement of Financial Activities
Statement of Financial P051tion
Notes to the Financial Statements
7-12
Income and Expenditure Accounts
13-14

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31 JULY Z024
The trustees present their report with the financial statements of the charity for the year ended 31 July 2024. The trustees
have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021 leffertive l January 20191.
OBJECTIVES AND ACTIVITIES
The objectives and aims 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 bv..
Offering appropriate play facilities and training courses, together with the right of parents to take responsibility
for and to become involved in the activities of such group. ensuring that such groups offer opportunities for all
children, regardless of race, culture, religion or means.
Encouraging the study of the needs of such children and their familles and promotin8 public interests in and
recognition of such need5 in the local areas.
Instigating and adhering to and furthering the aim of the Pre-school Learning Alliance.
Reporting for the public benefit
When reviewing the charities objective5 and aims, and in planning future activities, the trustees have considered the Charity
Commission's general guidance on public benefit.
All children are welcome to the Pre-school irrespective of ability to pay as the charity aims to Source funding le.g.
from other charities or social carel as necessary to contribute towards the cost of the fees and a free place may
be given if the need arise5.
ACHIEVEMENT AND PERFORMANCE
Charitable artlvitles
We had a great outdoor Nativity play- the sun shone!
We sent 28 children to 4 local primary schools.
We had lots of visits to the library, duck pond and Ivy's. We had visit from lots of pets: dogs. cats, rabbits, guinea pi85 and
goldfish. A good busy year.
The leavers had an Alpaca picnic at The Ivy's. feeding and 8rooming them and a great picnic with staff.
Graduation a5 usual was outside in the brilliant sunshine, in fact it was too hot.
Page I

SWINESHEAD COMMUNifi PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024- continued
ACHIEVEMENT AND PERFORMANCE
Charitable activities - continued
We have continued in line with Healthy Childcare and Food for Life to cook hot meals to be available for the children on the
premises.
Our Forest School on adjoining land, which further enhances our setting, continue5 to thrive and is growing up nicely with
the sapling tree5 planted by the children.
We have now ama55ed a contingency fund in case of any further disasters.
FINANCIAL REVIEW
The financial position is as shown in the attached financial statements.
Reserves policy
At 31 July 2024 reserves amounted to £390.707 of which £190,787 was represented by fixed assets used by the charity,
leaving free reserves of £199,920. These reserves are held to meet the funding of the ongoing activities including Staffing
costs.
The level of reserves held is considered satisfactory for current needs and will be reviewed on a regular basis.
FUTURE PLANS
It is 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.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity governing document is a constitution adopted 10 May 1995. On 25 June 2013, the trustees adopted the revised
constitution of Pre-S¢hool Learning Alliance IPLAI 2011.
Organlsational Structure
The Swineshead Community Playgroup was registered as a charity on 5 September 1995 (number 10490111. The contact
addre55 15 24 Abbey Crescent, Swineshead, Boston, Lincolnshire PE20 3ET. The charity uses 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 has
adequate insurance policy cover and have ensured that all other relevant legislation is complied with. The committee will
continue to monitor the risks on a regular basis.
Management
The operation of the charity 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 ensuring that the pre-school complies with its aims and is properly managed.
The trustees are appointed as set out in the constitution and there is a requirement to be no les5 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 financial matters.
Page 2

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTREI
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024- contlnued
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charlty number:
1049011
Principal address:
North End
Swineshead
Boston
Lincolnshire
PE20 3LZ
The Trustee5 of the charity are:
Mr5 Carolynn Fletcher
Miss Kelly Scrupps
Mrs Jeanette De St Croix- resigned during the year
The Committee members are:
Miss Kelly Scrupps (Chairperson)
Mrs Carolynn Fletcher ITreasurerl
Mrs Jeanette De St Croix Isecretaryl
Mrs Eunice Hunt (Vice Chairper50nl
Mrs Helen Porter
resigned during the year
Day to day running of the charity is delegated to..
Mrs Carolynn Fletcher - Pre-school manager
Independent examiner:
C Newitt BAIHonsl FCCA
Duncan & Toplis Limited
S Resolution Close
Endeavour Park
Boston
Lincolnshire
PE217TT
Approved by order ofthe Board ofTru5tees on .............
d signed on its behalf by:
Miss Kelly Scrupps - Trustee
Mrs Carolynn Fletcher- Trustee
Page 3

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF SWINESHEAD COMMUNITY PLAYGROUP
Independent examiner's report to the trustees of Swineshead Community Playgroup
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 July 2024 which
are set out on pages 5 to 12.
Responsibilities and basis of report
As the charity's trustee5 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 respect of my examination of the charit￿$ accounts carried out under section 145 of the Act and in carrying
out my examination I have followed all applicable Directions given by the Charity Commission under section 145 {51 Ibl
of the Act.
Independent examinerfs statement
I have completed my examination.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS102} in preference to the Accounting and Reporting by Charities: Statement of
Recommended Practice issued on l April 2005 which is referred to in the extant regulations 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 accordance with the
Generally Accepted Accounting Practice effective for reporting periods beginnin8 on or after l January 2015.
I confirm that no material matters have come to my attention in connection with the examination glving me cause to
believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 130 of the Att,. or
the accounts do not accord with those record,. or
the accounts do not comply with applicable requirements concerning the form and content of accounts set
out in the Charities {Accounts and Reports) Regulations 2008 other then any requirement that the accounts
8ive a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in the report in order to enable a proper understanding of the accounts to be reached.
C NEWITT 8A (Honsl FCCA
Duncan & Toplis Limited
5 Resolution C105e
Endeavour Park
Boston
Lincolnshire
PE217
Date..
Page 4

SWINESHEAD COMMUNITI PLAYGROUP
{WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 20Z4
2024
Total
funds
2023
Total
funds
Notes
Unrestricted Restrlcted
Fund
Fund
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activities
Charitable activities
Investments
Other
329,058
523
547
329,058
523
547
202,177
208
50
TOTAL
330,128
330,128
202,435
EXPENDITURE ON:
Charitable activities
Charitable activities
235,744
5,810
241,554
209,076
TOTAL
235,744
5,810
241,554
209,076
Net expendlture
94,384
15,8101
88,574
16.6411
Transfer between funds
NET MOVEMENT IN FUNDS
94,384
15,8101
88,574
16,6411
RECONCILIATION OF FUNDS
Total funds brought forward
li
111,824
190,309
302,133
308,774
TOTAL FUNDS CARRIED FORWARD
li
206.208
184,499
390,707
302.133
The note5 form part of these financial statements
Page 5

SWINESHEAD COMMUNITY PLAYGROUP
IWORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)
STATEMENT OF FINANCIAL POSITION
AT 31 JULY 2024
2024
2023
Notes
FIXED ASSETS
Tangible assets
190,787
196,878
CURRENT ASSETS
Stock
Debtors
Cash at bank and in hand
394
1,918
208,846
211,158
502
1,676
109,882
112,060
CREDITORS
Amounts falling due within one year
io
111,2381
16,8051
NETCURRENT ASSETS
199.920
105,255
TOTAL ASSETS LESS CURRENT LIABILITIES
li
390,707
302,133
FUNDS
Unrestricted funds:
General fund
Balance brought forward
Surplus/ldeficitl for the year
Transfer between funds
111.824
94,384
112.655
18311
Balance carried forward
li
206,208
111,824
Restrirted funds:
New buildin
Balance brought forward
Deficit for the year
Transfer between funds
190,309
15,8101
196,119
15,8101
8alance carried forward
li
184,499
190,309
TOTAL FUNDS
li
390,707
302,133
The financial statements were approved by the Board of Trustees on
behalf bv:
and were signed on its
Miss Kelly 5crupps - Trustee
Mrs Carolynn Fletcher- Trustee
The notes form part of these financial statements
Page 6

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTREI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
STATUTORY INFORMATION
Swineshead Community Playgroup is an unincorporated charity. registered in England and Wales. The charity's
registered number and principal office address can be found on the Charity Commission website.
The significant accounting policies applied in the preparation of these financial statements are set out below. These
policies have been consistently applied to all years presented unle55 Otherwise stated.
The financial statements are presented in pound Sterling 1£) 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 50RP I FRS 1021 'A¢counting 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 leffertive l January 20191,, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The
financial statements have been prepared under the historical cost convention.
The financial statements are prepared on a going concern basis.
The financial statements have been prepared to give a 'true and fairf view and have departed from the Charities
(Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view,. This
departure has 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 by
Charities.. Statement of Recommended Practice effective from l April 2005 which has since been withdrawn.
Income
All income 15 recognised 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 measured reliably.
Government grants
Government grants are recognised at the fair value of the asset received or receivable when there 15 reasonable
assurance that the organisation will comply with conditions attachin8 to them and the grants will be received using
the accrual model.
Expendlture
Expenditure is recogni5ed on an accrual's basis, being recognised in the period in which it has incurred.
Expenditure includes attributable VAT which cannot be recovered. Irrecoverable VAT is charged against the
expenditure for which it was incurred.
Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation.
Fixed assets include the costs to date of the building. Depreciation is provided for in respect of assets a5 follows..
Leasehold building
Sensory garden
Furniture, fittings and equipment
- 2% on cost
IO% on cost
- 20% and 33% on cost
Page 7

SWINESHEAD COMMUNITY PLAYGROUP
IWORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2024
ACCOUNTING POLICIES- ¢ontlnued
Stock
Stock is included at the lower of cost and estimated selling price less costs to sell.
Debtors and creditors recelvablelpayable wlthln one year
Debtors and creditor5 Wlth no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any losses arising from impairment are recognised in expenditure.
Funds accounting
Funds held by the charity are either..
Unrestricted funds- these are funds which can be used in accordance with the charitable object5 at the discretion
of the trustees.
Restricted funds- these are funds that can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanations of the nature and purpose of each fund is included in the notes to the financial Statements.
INVESTMENT INCOME
2024
2023
Bank interest
523
208
TRUSTEES, REMUNERATION AND BENEFITS
None of the Charity's trustees were remunerated in their position as trustee during the year12023 - none).
Mrs Carolynn Fletcher, a trustee, is the pre-school manager and is remunerated for that role.
Trustees, expenses
There were no trustee5' expenses paid for the year ended 31 July 2024 12023 none).
STAFF COSTS
2024
2023
salaries
Employers national insurance
Employer5 pension
184,883
7.529
3,470
159,492
6,286
3,167
195,882
168,945
The average number of paid employees in the year was 1212023- 91.
No employees were paid in excess of £60,000 pa. 12023- none).
Page 8

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
GENERAL EXPENSES
2024
2023
Ofsted annual fee
Subscriptions (including Pre- School
membership
Outings
Miscellaneous small items (including DBSI
Staff party and Christmas gifts
Graduation items
Travellinglconferences
Computer expenses
220
220
702
1,078
40
670
1,798
417
loo
294
1,238
428
52
184
35
35
4,442
3,069
TANGIBLE FIXED ASSETS
Furniture,
Fittings
and
Equipment
Sensory
Garden
Leasehold
Building
Total
Cost:
As ot l August 2023
Additions
299.196
30.978
8,938
339,112
At 31 July 2024
299,196
30,978
8,938
339,112
Depreciatlon:
As at l August 2023
Depreciation for the year
102.425
5,984
30,871
107
8,938
142,234
6,091
At 31 July 2024
108,409
30,978
8,938
148,325
Net Book Value at 31 July 2024
190,787
190,787
Net Book Value at 31 July 2023
196,771
107
196,878
The building is held on a 28 year lease Ifrom April 20061 for which a peppercorn rent is payable.
Page 9

5WINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTREI
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
STOCK
2024
2023
Sweatshirts, polo shirts. cardigans and book bags
394
502
DEBTORS
2024
2023
Debtors
Other debtors
Prepayments and accrued income
494
393
1,424
1,283
1,918
1,676
10. CREDITORS: AMOUNTS FALLING DUE WITHIN QNE YEAR
2024
2023
Creditors control
PAYE/NIC
Other creditors
Accruals
4,553
1,041
1,355
5,330
1,556
4,208
11,238
6,805
11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Funds
Restricted
Funds
Total
Funds
As at l August 2023
Surplus/lDeficitl for the year
111,824
94,384
190,309
15,8101
302,133
88.574
As at 31July 2024
206,208
184.499
390.707
Fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors and accruals
6.288
394
1,918
208.846
111,2381
184.499
190.787
394
1,918
208,846
111,2381
As at31July 2024
206,208
184,499
390,707
Restritted funds relate to funds in respect of the building, related fixtures and an element ol 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 Z024
12.
MOVEMENT IN FUNDS
Net
movement
in f unds
Transfers
between
funds
At 1108123
At 31107124
Unrestricted funds
General fund
111,824
94,384
206,208
Restricted funds
General fund
190.309
15,8101
184,499
TOTAL FUNDS
302,133
88,574
390,707
Net movement in funds. included Sn the above are as follows:
Income
Expenditure
Movement in
funds
Unrestricted funds
General fund
330,128
1235,7441
94,384
Restrirted funds
General fund
15,8101
15,8101
TOTAL FUND5
330,128
1241,5541
88,574
Page 11

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)
NOTE5 TO THE FINANCIALSTATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
13.
INDEPENDENT EXAMINERS REMUNERATION
The independent examiners remuneration amounts to an independent examination fee of £2,46612023 - £1,915) and
other services of £93112023 - £1,873).
14.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 202412023 - none).
15.
CONTROLLING PARTY
The charity is controlled by the Trustees.
Page 12

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTREI
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2024
Note5
2024
2023
General Fund
Unrestrirte
INCOME FROM:
Donations and legacies
Fundraising
Donations and other
Charitable )ctivitie5
Fees (incl l..1 fundingl
LCC Voucher Scheme
Investments
Interest
Other
Government grants
547
50
108.113
220,945
57,003
145,174
523
208
TOTAL
330.128
202,435
EXPENDITURE ON:
Runnlng costs and malntenance of pre-school
Electricity
Water rates
General rates
Insurances and PLA membership
Raising funds
Accountancy and bookkeeping
Professional fees
Advertising
Telephone
Postage
General expenses
Cleaning and waste disposal
Premises repairs and improvements
Bad debts written off
Bank charges and interest
Interest on late PAYE
Depreciation- leasehold building
Depreciation- sen50ry gardens
Depreciation- furniture, fittings and
equipment
2,270
315
487
1.964
794
5.347
2.700
80
3,237
2,939
642
166
1,707
122
3,788
2,621
296
1,528
16
3,069
2,613
4,930
4,442
2.103
3,938
63
73
125
174
174
107
290
Teaching and care of chlldren
Salarie5, employers Nl and pension
Hot food, fruit and vegetables
Toys and play equipment
Books and stationery (including photocopying)
Training
195,882
7,497
1,420
1.926
995
168.945
6.273
678
2.231
40
TOTAL
235,744
203,266
SURPLUS IIDEFICIT) FOR THE YEAR- Unrestricted funds
94,384
18311
Page 13

SWINESHEAD COMMUNITY PLAYGROUP
(WORKING NAME: SWINESHEAD PRE-SCHOOL CENTRE)
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2024- continued
Note5
2024
2023
Buildin
Fund
Restricted
INCOME FROM:
Investment5
Interest
TOTAL
EXPENDITURE:
Depreciation- leasehold building
Depreciation- sensory gardens
Depreciotion fittings
5,810
5,810
TOTAL
5,810
5.810
DEFICIT FOR THE YEAR- restrlcted lunds
15,8101
15.8101
Page 14