SHELSWELL AND FRINGFORD PRE-SCHOOL Charity No PLAYGROUP (if any) 1052801 CC17a Period end Period start date 01/09/2023 To date 31/08/2024 Section A Statement of financial activities Restricted Recommended Details of own Unrestricted income Endowment Total this Total last categories by activity analysis funds funds funds year year £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Incoming resources from - - generated funds 119,898 119,898 102,944 Voluntary income S01 - - - - - Activities for generating funds S02 3,857 - - 3,857 3,349 Investment income S03 - - - - - Incoming resources from charitable activities S04 - - - - - Other incoming resources S05 - - - - - ~~on~~ Total incoming resources S06 123,755 - - 123,755 106,293 Resources expended (Notes 4-8) Costs of Generating Funds - - - - Costs of generating voluntary income S07 - - - - - Fundraising trading costs S08 - - - - - Investment management costs S09 - - - - - Charitable activities S10 116,415 - - 116,415 108,992 Governance costs S11 - - - - - Other resources expended S12 - - - - - Total resources expended S13 116,415 - - 116,415 - 2,699 Net incoming/(outgoing) resources before transfers S14 7,340 - - 7,340 - 2,699 Gross transfers between funds S15 - - - - - Net incoming/(outgoing) resources before other recognised gains/(losses) ~~i~~ S16 7,340 - - 7,340 - 2,699 Other recognised gains/(losses) Gains and losses on revaluation of fixed assets for the charity’s own use S17 - - - - - Gains and losses on investment assets S18 - - - - - Net movement in funds S19 7,340 - - 7,340 - 2,699 Total funds brought forward S20 52,040 - - 52,040 54,739 Total funds carried forward S21 59,380 - - 59,380 52,040
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Section B Balance sheet
| Fixed assets Tangible assets (Note 9) Investments (Note 10) Total fixed assets Current assets Stock and work in progress Debtors (Note 11) (Short term) investments Cash at bank and in hand Total current assets Creditors: amounts falling due within one year (Note 12) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (Note 12) Provisions for liabilities and charges Net assets Funds of the Charity Unrestricted funds Restricted income funds (Note 13) Endowment funds(Note 13) Total funds Signed by one or two trustees on behalf of all the trustees |
Note B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 |
Unrestricted funds £ F01 7,999 - - |
Restricted income funds £ F02 - - - |
Endowment funds £ F03 - - - |
Total this year Total last year £ £ F04 F05 |
|---|---|---|---|---|---|
| 7,999 12,728 - - |
|||||
| - - | |||||
| 7,999 | - | - | 7,999 12,728 |
||
| - - 52,855 |
- - - - |
- - - - |
|||
| - - - - - - 52,855 40,196 |
|||||
| 52,855 | - | - | 52,855 40,196 |
||
| 1,474 | - | - | 1,474 884 | ||
| - | |||||
| 51,381 | - | - | 51,381 39,312 |
||
| 59,380 | - | - | 59,380 52,040 |
||
| - - |
- - |
- - |
- - - - |
||
| 59,380 | - | - | 59,380 52,040 |
||
| 59,380 - |
- | - | |||
| 59,380 52,040 - - - - - - |
|||||
| 59,380 | - | - | 59,380 52,040 |
||
| Signature | Date of approval Name |
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Section C Notes to the accounts
Note 1 Basis of preparation
This section should be completed by all charities .
1.1 Basis of accounting
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
• and with* Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);
- and with the Charities Act 1993.
[** except for the following].
Give details in this box if a different standard has been followed.
- -Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
-
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
-
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
1.2 Change in basis of accounting
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
Give details in this box of any material changes that have been made.
- § if no changes have been made to accounting policies then delete these words.
1.3 Changes to previous accounts
No changes have been made to accounts for previous years .
Give details in this box of any material changes that have been made.
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Section C Notes to the accounts (cont)
Note 2 Accounting policies
This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.
INCOMING RESOURCES
| Recognition of incoming | These are included in the Statement of Financial Activities (SoFA) when: |
|---|---|
| resources | the charity becomes entitled to the resources; |
| the trustees are virtually certain they will receive the resources; and | |
| the monetary value can be measured with sufficient reliability. | |
| Incoming resources with | Where incoming resources have related expenditure (as with fundraising or contract income) |
| related expenditure | the incoming resources and related expenditure are reported gross in the SoFA. |
| Grants and donations | Grants and donations are only included in the SoFA when the charity has unconditional |
| entitlement to the resources. | |
| Tax reclaims on donations | Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to |
| and gifts | which they relate. |
| Contractual income and | This is only included in the SoFA once the related goods or services have been delivered. |
| performance related grants | |
| Gifts in kind | Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. |
| Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or | |
| distributed by the charity. | |
| Gifts in kind for use by the charity are included in the SoFA as incoming resources when | |
| receivable. | |
| Donated services and | These are only included in incoming resources (with an equivalent amount in resources |
| facilities | expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._ |
| The value placed on these resources is the estimated value to the charity of the service or | |
| facility received. | |
| Volunteer help | The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. |
| Investment income | This is included in the accounts when receivable. |
| Investment gains and losses | This includes any gain or loss on the sale of investments and any gain or loss resulting from |
| revaluing investments to market value at the end of the year. | |
| EXPENDITURE AND LIABILITIES | |
| Liability recognition | Liabilities are recognised as soon as there is a legal or constructive obligation committing the |
| charity to pay out resources. | |
| Governance costs | Include costs of the preparation and examination of statutory accounts, the costs of trustee |
| meetings and cost of any legal advice to trustees on governance or constitutional matters. | |
| Grants with performance | Where the charity gives a grant with conditions for its payment being a specific level of service |
| conditions | or output to be provided, such grants are only recognised in the SoFA once the recipient of the |
| grant has provided the specified service or output. | |
| Grants payable without | These are only recognised in the accounts when a commitment has been made and there are |
| performance conditions | no conditions to be met relating to the grant which remain in the control of the charity. |
| Support Costs | Support costs include central functions and have been allocated to activity cost categories on a |
| basis consistent with the use of resources, eg allocating property costs by floor areas, or per | |
| capita, staff costs by the time spent and other costs by their usage. | |
| ASSETS | |
| Tangible fixed assets for use | These are capitalised if they can be used for more than one year, and cost at least £500. They |
| by charity | are valued at cost or a reasonable value on receipt. |
| Investments | Investments quoted on a recognised stock exchange are valued at market value at the year |
| end. Other investment assets are included at trustees' best estimate of market value. | |
| Stocks and work in progress | These are valued at the lower of cost or market value. |
| POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE |
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Section C Notes to the accounts (cont)
Note 3 Analysis of incoming resources
Incoming resources may be further analysed if this would help the reader of the accounts.
| Voluntary income Activities for generating funds Investment income Incoming resources from charitable activities |
This year Last year £ £ OXON CC VOUCHER FUNDING AND PARENTAL FEES 119,311 102,944 - - - - - - - - Total 119,311 102,944 SUNDRY FUNDRAISING 3,856 2,256 interest 311 82 Sale of uniform 203 801 OCC Grant income 75 210 - - Total 4,444 3,349 - - - - - - - - - - Total - - - - - - - - - - - - Total - - Analysis |
|---|---|
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Section C Notes to the accounts (cont)
Note 4 Analysis of resources expended
Resources expended may be further analysed if this would help the reader of the accounts.
| Investment management costs Costs of generating voluntary income Governance costs Charitable activities Fundraising trading costs |
Total Analysis Total Total Total Audit and accounts preparation Total |
This year Last year £ £ - - - - - - - - - - |
|---|---|---|
| - - | ||
| - - - - - - - - - - |
||
| - - | ||
| - - - - - - |
||
| - - | ||
| - - - - - - - - - - |
||
| - - | ||
| 275 275 - - - - |
||
| 275 275 |
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Section C Notes to the accounts (cont)
Note 5 Support Costs
Please complete this note if the charity has analysed its expenses using activity categories and has support costs.
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Fundraising activity Charitable Activity Governance Activity Total Cost
Support cost type £ £ £ £
ALL COSTS 115,436 250 115,686
- -
- - - -
- - - -
- - - -
- - - -
- - - -
Total - 115,436 250 115,686
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Note 6 Details of certain items of expenditure
6.1 Trustee expenses
Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).
| Number of trustees who were paid expenses Nature of the expenses Total amount paid |
This year Last year NONE NONE NONE NONE |
|---|---|
6.2 Fees for examination or audit of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).
| Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor |
This year Last year £ £ 275 275 NONE NONE |
|---|---|
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Section C Notes to the accounts (cont)
Note 7 Paid employees Please complete this note if the charity has any employees.
7.1 Staff Costs
| Fundraising Charitable Activities Governance Other Total Gross wages, salaries and benefits in kind The parts of the charity in which the employees work 7.2 Average number of full-time equivalent employees in the year Employer’s National Insurance costs Pension costs Total staff costs |
This year Last year £ £ 84,883 78,632 - - 1,820 1,735 |
|---|---|
| 86,703 80,367 | |
| This year This year Number Number - - - - - - 5.0 5 |
|
| 5 5 |
7.3 Defined contribution pension scheme Please complete if a defined contribution pension scheme is operated. Brief details of the scheme Nest scheme - Smart Pension
Nest scheme - Smart Pension
| This year | Last year | |||
|---|---|---|---|---|
| £ | £ | |||
| 1820 | 1735 | |||
| 947 | 625 | |||
| 0 |
The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end
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Section C Notes to the accounts (cont)
Note 8 Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.
8.1 Total value of grants
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----- Start of picture text -----
Grants to Grants to
institutions individuals
Purpose for which grants made Total amount £ Total amount £
- -
- -
- -
- [ - ]
- [ - ]
- [ - ]
Total - -
----- End of picture text -----
8.1 Grantmaking costs
If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.
Support costs of grantmaking
£
8.3 Grants made to institutions
If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.
| institutions supported. | |
|---|---|
| Names of institutions Total grants to institutions Purpose |
Total amount of grants paid £ - - - - - - - - - - |
| - |
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Section C Notes to the accounts (cont)
Note 9 Tangible fixed assets
Please complete this note if the charity has any tangible fixed assets
9.1 Cost or valuation
| Freehold land | Freehold land | Other land & | Plant, | Plant, | Fixtures, | Payments on | Payments on | Total | |||
|---|---|---|---|---|---|---|---|---|---|---|---|
| & buildings | buildings | machinery | fittings and | account and | |||||||
| and motor | equipment | assets under | |||||||||
| vehicles | construction | ||||||||||
| £ | £ | £ | £ | £ | £ | ||||||
| Balance brought | 96,818 | - | - | - | 96,818 | ||||||
| forward | |||||||||||
| Additions | - | - | - | - | - | - | |||||
| Revaluations | - | - | - | - | - | - | |||||
| Disposals | - | - | - | - | - | - | |||||
| Transfers * | - | - | - | - | - | - | |||||
| Balance carried | - | 96,818 | - | - | - | 96,818 | |||||
| forward | |||||||||||
| 9.2 Accumulated depreciation and | impairment provisions | ||||||||||
| **Basis | SL or RB | SL | SL or RB | SL or RB | SL | or RB | |||||
| ** Rate | 25 YEARS | ||||||||||
| Balance brought | 84,090 | - | - | - | 84,090 | ||||||
| forward | |||||||||||
| Depreciation charge | 4,729 | - | - | - | 4,729 | ||||||
| for year | |||||||||||
| Impairment provisions | - | - | - | - | - | - | |||||
| Revaluations | - | - | - | - | - | - | |||||
| Disposals | - | - | - | - | - | - | |||||
| Transfers* | - | - | - | - | - | - | |||||
| Balance carried | - | 88,819 | - | - | - | 88,819 | |||||
| forward | |||||||||||
| 9.3 Net book | value | ||||||||||
| Brought forward | - | 12,728 | - | - | - | 12,728 | |||||
| Carried forward | - | 7,999 | - | - | - | 7,999 |
9.4 Revaluation
If any fixed assets have been revalued please give details of the valuer and method of valuation
* The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.
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Section C Notes to the accounts (cont)
Note 10 Investment assets
Please complete this note if the charity has any investment assets.
10.1 Fixed assets investments
| Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at beginning of year Carrying (market) value at end of year Add:additions to investments at cost Less:disposals at carrying value |
£ - - - - |
|---|---|
| - |
Please provide below:
10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.
10.3 A breakdown of the income from investments agreeing with SOFA row S03.
| Investments in subsidiary or connected undertakings and companies Analysis of investments Other investments Total Investment properties Securities not listed on a recognised Stock Exchange Cash held as part of the investment portfolio Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes |
10.2 10.3 Market value at year end Income from investments for the year £ £ - - - - - - - - - - - - |
|---|---|
| - - |
10.4 Material investment holdings
If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.
Investment held
Market Value
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Section C Notes to the accounts (cont)
Note 11 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
| Analysis of debtors Trade debtors Amounts due from subsidiary and associated undertakings Other debtors Prepayments and accrued income Total |
This year Last year This year Last year £ £ £ £ - - - - - - - - - - - - - - Amounts falling due within one year Amounts falling due after more than one year |
|---|---|
| - - - - |
Note 12 Creditors and accruals
Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors
| 12.1 Analysis of creditors | |
|---|---|
| Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Total |
This year Last year This year Last year £ £ £ £ - - - - - - - - - 1,340 884 - - 135 - - - Amounts falling due within one year Amounts falling due after more than one year |
| 1,475 884 - - |
12.2 Security over assets
If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.
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Section C Notes to the accounts (cont)
Note 13 Endowment and restricted income funds
Please complete this section if the charity has any endowment or restricted income funds.
13.1 Funds held
Please give a brief description of any of the following type of funds held by the charity:
-
permanent endowment funds (PE);
-
expendable endowment funds (EE); and
-
restricted income funds, including special trusts, of the charity (R).
Type PE, EE Fund Name Purpose and Restrictions or R
13.2 Movements of major funds
Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.
| Fund | Fund | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| balances | balances | ||||||||||
| brought | Incoming | Outgoing | Gains and | carried | |||||||
| forward | resources | resources | Transfers | losses | forward | ||||||
| Fund | names | £ | £ | £ | £ | £ | £ | ||||
| - | - | - | - | - | - | ||||||
| - | - | - | - | - | - | ||||||
| - | - | - | - | - | - | ||||||
| - | - | - | - | - | - | ||||||
| - | - | - | - | - | - | ||||||
| - | - | - | - | - | - | ||||||
| Total | Funds | - | - | - | - | - | - |
13.3 Transfers between funds
Please give details of any transfers between funds.
From Fund (Name) To Fund (Name) Reason Amount
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Note 14 Transactions with related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.
14.1 Remuneration and benefits
Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.
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Amounts paid or benefit value
Legal authority (eg order,
Name of trustee or connected party
governing document) This year Last year
£ £
Sharon Smythe Earnings as a Teaching 15377 13488
Assistant
----- End of picture text -----
14.2 Loans
Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.
| Due to trustees and related parties Due from trustees and related parties |
Name of trustee or connected party Legal authority |
This year Last year £ £ NONE NONE Amount owing |
|---|---|---|
14.3 Other transaction(s) with trustees or related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.
| Name of the trustee | Relationship to | Description of the | This year | Last year |
|---|---|---|---|---|
| or related party | charity | transaction(s) | £ | £ |
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Section C Notes to the accounts (cont)
Note 15 Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.
None
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