Ch:Irit)' number: 1056308 Cwreen Dragon Playgroiip Trustees, repi)rt alld financial statL'ments For tlie year ended 31 August 2024
Gi'een Dragon Playgroup c.ontents For the year ended 31 August 2024 Page LcLy<il ai)d 1ldniinisli.alivtt inforni¢ilioii TruslLLs report Indepeiidciit eXa1ine1.8, rLporl tatemeiil u1- finanLial aLtivitie. BcililllLL slieet Noles to Il)¢ fiii<iiiLiuI %t:IlciiiLnlS 7-10
Gi'een Dragon Playgroiip
lJegal and admiiiistrative information
'or tlie yeAr ended 11 Au&¥ust 2024
Charity niimber
I n.fj6108
BusinL'&5 address
14rciiifoi.d Cl)ildi'eii's C.eiilre
Nortli Rou<l
Breiilford
Mid(IILscx
TW8 OBJ
'I'i'u,stecs
Haniiah Steven%
Jancllc Odcy
C.l<iiidLlle Charles
Fioi)a MclnlLis1i
Cliaii-pei'8on
Tre
Green Dragon Playgroup
Report of the trustees
For the year ended 31 Augiist 2024
I'IIC Irustccs prLscnl ihcir rcpori and thc finaii¥ial s1alkicnlS for Il)c yLai' ciidLd .1 l AugyLlSt 2024. Tlic IriislLCS wl)o scrvcd
dliring lh¢ yC<ir aiid up li) the Ic of this i'uporl (irc scl oiil 011 pftgc l.
Objectives and activities
TIIL priiicipal LILliviliLs of tlie clillrily diii'inuy Ihc yLar iiiidci. review con5iStcd of supporliiig pluygroup woi'k., stal'f
iiiployiiiLiil, SOLial ancl fund r#isinLT iiclii'iliLS.
Oiii. Aiiii.s
TIIL objects ol. tlie Pldygruup Iii'# tli¢ x(IvanceiMenl ul e<)i-ly ye(113 LcIIiLatioii t.or Lhildrei) livii)g iii our Io¢cil coniinunity.
We aim. throiigh suslainii)g high quality and highly skilled ,slaff to give acce.ss of eYcellei)t early yeai's childcare to gL S
iiiaiiy cl)ildreii as lye oan. W¢ seek lo pr()vidc a stl'LlCturcd cdiication¢il ¢nvirot)Ineiit tlicqt dcvclops our PLipiIs' CilPc1bilitics,
coinpelenccs 4111d skills. Wc promotL thc 1¢ C41(ILtniL, moral aiTrd physici91 dcvelopmcnt of oiir pupils Ihroiigh our pl¢111niiig,
P¢1St02'1< I cJrL, parental siippoi'l ¥lll(l oilicr aLiivilic'8. We providc an ediiLaiional LiivironmLnl wliii'c ¢c1ch vhil(I can
de¥'cloii <lnd fulfill his 01. l)ei' potciilill I, btiilding) tlieir scif-L'onfidLllCe and ineiilealing (1 d¥%irL' to contribulL to the widcr
Lolllinunity. In su doiiig, WL prLparL oiir Lhil(Ireii for SLhool lite, rL4ponsibilitl¢b aiid oxpcJ'iLIlLL Ot. Ititir lite. We cLlllI to
eii%Lii'e Iliat oiii. PlayLJroup continiie% lo be fiilly ii)elii4ive Iicl provide siipport foi. cliildren wlio iiiay neeil ali aL41litiondl
tidiili t-oi. Ihc wliol¢ oi- parl ()f tlic liinL that they attend, dcpeiidiiig 01) their I¢vLI <)f i)L¢d.
Oiii. 01)jLc'llVL'.I
Oui. obje.LtiVC.S (ire SLI lo rLflecl oiir e(IIiL¢t110111c l aiiiis (tiid IliL bilios of olir Playbiroiip. It is iinpoi'lcll)I Iu LIS Ili(Il wc
mciintdii) aiid ciil)<iiice not only the lec1f17ingy eiiviroiiinent of the Playgroiii?, but al.%i) sui)iiorl Ilie tainilies ol. thL Lliild.
in%lilliiig) I'Lipcct and sti'ong¥ illorkil idLoI()bllC4 lo %iirc
Green Dragoii Playgroiip Report of the trustees For tlie year ended 31 Aiigust 2024 Statemcnt of trustees, i'esponsibilities Tlic IrLlStecs arL r¢sponsible loi. prcparing Il)c TriislLLS' AnnLial Report <ind thc finanLiiil slalcincnts in accordaii¢¢ will) ai)plicablL l¢lW ciiicl UiiileLI Kingdom ALcoiiiilin&y Sl<21)dai-ds (Unilcd t(iii&idon) G¢n¢r<?Ily Acccptcd AcLc)Iinling PrÉSLIiLL). Tlic law appliLablL to charitics iii r.nulaiid and MlalLs requires IhL' ti'ustce% li? prLparc financial slatemcnls foi. cach linclllL'ial yLllr ivhich gyivL a liiic ?Inil fair viLiv ol. thc slalc of atTkiirs uf Ihl charity ¢11id ol, the illcoiiiinbr rcsourcos and ppliccltion of. I'esoiirces ot the charity tor thilt y¢1¢ I.. In preparingT Iliese tinliiicial sluteineiils the Iru%lees (Ire required to: seleLI biiilabl¢ x¢Louiiliiig poliLies aiiil Ilicn apply thein Loiisiste11tly; ol)scrvc IhL nictliil(Is nd principlcs in tl)ty Cli?i-itics SORP. InJkL' judgLinenls ai)cl r511inlte.% thi21 are r¢asonAblL nnd pi'udLiil; .%t<lte wlieiliLf 11ppIic<11)le UK AL¢i)uiilingF 81¢?llddrd.s have bLL'n follo1e. %iibje¢l to ciny Inaterial depiirliire.s di4closed aiid exi)1<1ined in IliL. fin<lncial .statement8' ciiid prei)ari the tiiiancial 8lalcincnls on the going concern b<i8i.s unle.5£ il i,$ inappropri1< te to pre%uIne tlTriil the chai'ity will ¢oiiliiiiie iii operiili()ii. Tl)e Ii'iistLe% L1fL l-L%poiisiblc foi- kec])iiigi %ii'lYicieiit LILC()Iiiilingy i-LLoi'(1s wliich clis'close will) I'e<isonable (lULllI'ticy al dlly tiinc thL financi#l 110.silinn of the ch<ll-Ily aiid en<ible thein Ic) cn%iire thdl the financial statemen15 L()iiiply with the CIIKlrili&s ALI 2011 and tlii. Ch¢ll'lty (AcLOUlIt% iiIid JILllQI-Is) l<egulalions 2008. 1'hL'y cli'e also respoii.siblL. foi- safegiiai'dii)g thc of thc chÉ21'ily at)d liellcc for laki114y I'ellsiiiiablc stcps for Ihc prLvcnlioi) and dctccli()n of fi <qiid Éliid oIIIL'r irregylilai'ilics. On bchc2lf of Ihc board Haiinah Stevens Trustee I Chaii'person DatL': 19 1#Y 2025 Pugo 3
Green Dragon Playgroup Independent examiner's report to the trustees on the unaudited financial statements of Creen Dragyon Play2roup. r4or tIAe year elided 31 Augiist 21124 I ieporl oil the <lCLUllI)15 of Gi-eLn Drdgon Play&n'oup for IIIL ycur ¢ndc(13 l Augubl 2024 ivhich <ifL Set uut un P<igLs 2 10 Respectii'c rcsponsibilities of trustec.s aiid iiidcpendeiit examiner TIIL cli(Irity'S Irustees are I'e%p011%iblL- for Ihc prep<qralion nt.the accounts. 'fiie C.liai'iiy'.s Iru.8lees Lonsidei. Ilial ai) 1< udit 1.% not rvqiiircd for iliis year undcr scclioii 144(2) of Ilic Chai-iliL'S Act 2011 (tlie 201 I ALI} and that <in indepciiilLnl cxainination is IiLcilcil. li 1.% iiiy rLspoiisibilily lo.. ¢X<iinine the <iccoiiiIIs Liiid¢r,4eclion 145 ol- the 201 l Act- lo follow the pi-oc¢diirLS l<iid down iii the CJen¢ral Directions given by the C,l)arily Coiniiiissioner Liiidei- section 145(5)(b) ()r Ihc 201 l Aet. and to slalc whcthLr pai'ticul2£ r ii)aiicrs havc comL lo my aitunlioii. Basis of indepen(IL'nt ex¥qininer's report My Lxaniii)¢11i()ii was cai'ricd out in accordancL' with Ili¢ Ci¢iicrnI Directions givcn by tlic Charity Commission. An ex&lEllill£ilion invliiilLs a rlview of thc cic¢oiiiiliiib¥ l-LLC)ri1s kLpi by tIiL Ll)arily aiid COIIIPl& risoi) of IhL i?ceoLinl.s preseiilLd willi Iliose reLords. It (ilsu inLILiiles consicler<i1ion ol-any Liniibllcil items 01- disclosure4 iii Ilie <lLLoiiiIIs, <ind seekiiig i)f' LApl<lllcilic)ii% Iroiii yoii Ii'uslLL% ¥OIILL'riiinLI 4111y .411ti11 InlI1¥1'. Tlie pi'LILedureb Liiidei-takeTI (lu Jiul providL illl th6 cvideiice th<?1 ivoiild bc i-eqiiii'cd iiTr Elli aiidit aiid coii4tqLieiiily iio c)i)iiiion 18 giiren af to wlictliei- the ceoiints pi'escnl a 'Irue &iid tair vicw, 1¢ lid tlie I'eport is l ilDlted l() tlio,$c iiiatters Set oiit ii) the %laleineiit below. Independciit examiner's statemeiit In coniicclion with iny Lxaininalion, no Imallcr has conie lo Iny atlcntion: ( l ) Ivhicli givc,% ille reasonable cau%¢ lo bL.lieve IhRI iii any materi121 respeel tlie rcquircincnts-. lo kccp prc)PLf <1ccounling rccords in accordaiicc with scclion 130 01. thi ?0 I l Act. aiid to prcpÈirc a¢c()unts whiLh <icLord witli tlii accciiinlingF records and to ¢oinply with thi aticoiinting reqiiirLnicnts of Ilie 2011 Act h<lVL not bLLn Inel- or (21 tn wliich, iii iiiy opiiiion, atleiilioii shoiild be di ¥lWI) iii order to eiial)le a propel. Iinder%tAndii)by of Ilie 1( CCOUllt8 tn be reache Arvind .lo.shi.Tr".CA, C'I'A, DC'hA .iniilcd L'h¢lrlLI'e(l ALLoiiIilanls 7-8 Rit7. Pgrc1dc WcsiLrn Atreiiii¢ Loiiélon W5 3RA DdlL.' 19 May 2025 PagL. 4
Greeii Dragon Playgroup Statement of financial activities rior the year ended 31 August 2024 Unt'estricted Restrlcted funds 2024 Total 202.1 Tf)tal NotL's liieomlng resources InLoiiiing resoiii-¢es Iroiii Lner]linL, fiii)ds.' Fees And u'ants iiicoine ruiidrai%ing clients 132,127 41,4.fj6 132,1?7 41.45() 108,677 14.3C)3 Tijttsl inLoming resources 173,583 173,583 12_1.040 Resoiirces expended Pur¢li¢15L8 Staff ¢04t L%lciblishinenl eosls Motor and tr¢1vclliiigF expcnsus Accoiillt<1ncy fees LoLJ¢il 1¢ Tld profeiisional fLcs C"'oir)miiiiiL<l1ions Kiiid IT Otlier ()fficL LXPLnse5 I)Ipi'CLlii1ion aiid inipairiiiLiII SLin(Iry expcnbtsS .3,574 125,689 985 33 780 1,160 125.689 985 33 7,8Q 118,2)6 73 780 1,726 135 132 715 212 930 212 930 250 854 Tot£il resoiirces expevided 134,210 134,210 126,854 Net niovement in funds 39,373 (3,814) Total fLtnd.s bi'oughl forw<1rd 14,155 2,815 16,970 20,784 Total funds carried I'orwRrd 5.3.528 2.815 16,970 The note.s on i)age.5 7 tn 111 forin an integral part of these f1n<qllcii I statemeiit.s.
Green Dragon Plavgroup Balance sheet As at 31 Aiigust 2024 2024 2023 Nntes 1,207 1,419 Current assL.ts Debtors ca.sli lll baiik and in l)and 3,763 15,.18£) 3.763 -32,241 6(),152 36,1)04 Creditors,. amount.s fiilling diie Ivithin one year (14,017) (20,453) Net ciirrent assets 55,135 15,551 Net assets 56,342 16,970 Tlie fund.s of the chai'ity Ilcstrictcd incoimc t"uiids UniL%li'iLtL'cI inci)IMe tunds 2,815 5.3,.527 2,815 14,1.fj.5 Total t'unds -56,342 I C),970 ThL Iinic llLi<tl stcilLniLI)Is were (Ipproved by Il)c IrusleLs on 19 M(iy 1025 at)d sigiiL(l 01) ils beh(Ilt by H2L Iiiiali Steven% Triistee / Chairperson The note.s on pages 7 to i o forin an Integral part fif the.se finaiicial statenieiits. Pllge 6
Greeii Dragon Playgroup Notes tu tlie financial statements -or tlie year ended 31 Aiigust 2024 A¢coviitlng policies Th¢ principal accoui)ling poliLics arc siiinmai'iscd bLlow, Th¥ %qccovnting policies liai'L bccn appliud coiisislLntly Iliroiigljoiit Ilic yLar Él1)Ll IhL precc(liiig year. 114sis of aLcoiintiiig The Iiii<lllLlcil 4tcilcmcnt5 hkii'e been i)repdrLd in <lLcor(laiiLc with Accouiiting lind Reporting by Charitie%'. ,S12teineiil of Recomiiiended l)raclice appl icable tn ¢liarilies prepllrinb their accnunts in 1< ccordance with the riii¢qncial IILporlinbTr Standard apiilicablL in IhL UK aE)d Republic ol. Ireland (F RS 1112)( effcciive l Janiiic I'y 21115) (C,Iiarili¢s SORP (FRS 104) ), InLoming resources All incomiiig rL%()iirces are incliided in th¢ $11( leTnei)l of fTIIL111cial activities wlien the ch1¢ rity is ¢nlitled io the IllCOrnL and thc aii)ouiit can be qutiiilificd witli iea.s(Trilclble L1CCllI-acy. The t(Jllowiiig si)¢cific policies arL <ipplied lo parliciiliii. ¢iil¢'bForiLs OF iiiLomL': Fcos cind granl5 iRLOlnC is recLiVL(I by way of grants <lii(I fLL5 Iirid is iiiLludLd iii fLIll in Ihc slalenieiit of fiii<illoic11 aLITviIiLS H,hLn receiv¢ible. (Tf¢iiils where LnlitlcinLlIt 1%. n()l eondition<il i)i) the Illlivery ()t' ci sp¥Lific perf()I'nianets by Ilil chai'ity, cifL recobyi)ised whLn tlie Lhcli-ily bLoIneS unLundilioiially ciiliile<l lo the LTrant. DonKIIL(l %ei-IiicL% <ll)cl f<1cililies ¢irL iiicliiclcd <21 IIiL value t() Ilie Ll)ai'ily Nvlicrc thi% C<in bc qU<llltitied. The Vdlue of %LfviLtis pi-ovided by v(Iluiit¢¥15 h41S 1i()I bceii included. Ciifis donated foi. rcs¢11e Lqrc includcd as incomingy rcsourcLs williin activitiL's for gcnLralinby lunds wlicn IliLy arc sold. Gi'dnls, ii)Llu(lii)b LTf<iiils lor Ilie PLirL,li<lSC Ot Iixe(l ic s%elb, (ire reLULYlliSe(l ii) tiill in the sldlL'Invrtt ol. finaiici(]I activitie% in Ihts year in which Iliey are rtsceivable. Resources cxpended ExpLiidilur¢ is rccogyniscd on ali aLC11 l)asis as a li4ibility is incuri'Ld. b.xpcndilur¢ includcs any VAT wlii¢li ¥2niiol bL fully i'ccoitCl'LcI, clll(I is i'upoi'lbd (IS P<?Il of Iho expL'iiditiirL l() wl)icli il ILlaiLs. L".liai-it2c blc cxpLndilurL compi'i.se% ihosc L081s incurrcd by Ihc ch?L I'lly li) Ilie dclivcry of ils aclivitlC8 aiid SLIVICC.8 for its b¢n¢lici<ll'lLS. 11 incliid¢8 boili costs Ihclt can be ullcicali'(I clii'¢'cily to SULh dLlivilies and thos¢ costs of ali iiidii'Lcl niilurL iiecessciry lo support IIiLl. 'rangible fixed assets and depreciation TangJiblL fixcd a8s¢ls arL slalLd 1 cost Icss a¢¢iiinulatcd dcprccialion. l.)Lprcciation ib provid¥d al ratcs calLulul¢d l() writ¢ ori, Ilic cost Icss rcsi(4Ll<il V¢11uc ()r cacli <1SSCt ovtyr ils ¢ApL'ctLd uscfiil lifc, fullows: Fixluirs, fiiiings nd ¢quipmcnl 150/0 per annlim r¢ducingv balance basis 1.5. Defined contributloii penslon sL'hemes ThL pcnsioii costs cliargiecl in the 11111( nvial s1<)ieinL'nts rLpi'esLiii IIJL cuiitribiiiioi) payablL by 11)L cliarily (liirinLy tlie
Green Dragon Playgroup Notes to the financlal statements For tlie year endLd 31 August 2024 1.6. Goiiig Loncet'n ThL <lCCOLin15 Iihi'L beLn prcparL.d oli tlie <1s%iiinption 1111< t Ilic Lliai-ity will cunlinlie in bu%iiies% wliich IliL tiiisleLs coi)gidcr <lPPI'QI)I'iate havii)g) I'egard lo tlie circiiiiiqtiiice.£. 1.7. Taxation No laxcllioii has bLcti provided in Ili¥ liniincial sl<11cm¥nl ab Iljkn ¢li¢irily applics all inconie lo ils Lliill'ilabl objeLtive <111d is Lxcmpi in acLordanLe willi SeLt1021 478 of tliL' C"orporalion Tax Act 2010. FDiployees Employinent Costs 2024 202.1 123,445 347 1,897 116,503 S()Lial sccui-ily LuslS Penbion LosL% 1,753 125,C?89 118,256 N<) eiiiployLC recciveil einoliiiiieiit8 of iiini'e Iliilli £()0,000 (20?3 Niiiie). Niimbei. (Trf L'mi)loy¢es TIIL i'Lfii&ye Inoiiihly iiunibLI'% of LinployLCS (inuliidingy the IriisiLe5} duriii&F thc. yLar, Liilciilulcd on tliL basis or lull timL ¢qIIIV£ilentS, W<)5 as follows: 2024 Nuimber 202.3 Nuniber iiiployLes Trustee% - No i-on)Lineralioii 10 10 15 Pcnsioii costs Thc L()iiipany opcr<ilv% (1 dcfincd cciiitribLilioii pLiisioii suhciiiL. Tlie sLhLlliL aiid its <lsscls Jr¢ hcld by indcp¢ndcnt i)i#nagyL'I'S. Tlie p¥nsion knljaruyc I'iprLscnls Loiitribulions duc froni the Lompuny (Ind was as follows., 2024 2023 P¢n%ion cl)ai-ge 1.897 1,753 PugL' 8
Gi'een DrAgoii Playgroiip Notes to the financial statements For tlie year ended .31 AuLFUSt 2024 Relatcd party ti'ansa¢tlons Thcre wcre no i-clalcd i)¢irly Iran8a¢lions duriiig Ihkn ycar (2021.. Nil) Triistees did not receive ai)y remiiiierution diiringy the ye1< r or <iny I'eiinbiii%ement for trnvel or othei. expcn%es (?021 .. Nil) Fi¥tures, littin¥s #nd eqiiipinent Tangible fixed assets 'J'olal Cost Al I Septeiiibei. 21123 aiid At 31 AIi&Tu412024 6,076 6,07C) Depreciation AI I SLplei)Il)er 2023 C'liarge for thL yeLI1' 4,(157 212 4,657 212 Al 31 AugFU%t 2024 4,869 Net book values Ai .31 Augiu%l 2024 1.207 1,207 Ai I l Aiigu812023 1,419 1,419 Debtors 2024 2023 Oihcr dcbtors 3,763 The aniount sliown iii Oiliei. debior4 is iii respect of fiinds being tlll8¢ippropriated by the previoiis Irea.siirer and we lire odvi%ed by tlie Ch1< rity tliiil this 1% bcing rccovcred in in%lulmeiit.£. 'I'h¢ debtor ha% bLcn ITJakinb) rebiulor Monthly Pl< ymenl,s and lias ,signcd an 11gro¢m¢nt lo conliTiilC iiniil the dcbt is r¢p<1id, Page 9
Gi'eeii DrAixon Vla!kJrDIip fs'ote% Iii the finunL'ial %tatemL'nt,s [ior thÉ' i'L'iir t'iJdi.d 31 Aiiryiibt 2024 CrL'ditoi's: ttiiitsunt% fulllng duc 2024 202.1 'I)Y)ILnrs I'LL'Livcd JLL()unt l)IliLI' ll¥L% 'ind %ClL I'll %L'¢ uril). Orliir c.ri'iliioib Ac.L'ruiils ¢lll(I Ilgl¥rreil iii¢onTre 3.1164 -3,111)4 7.¥V4 C)9n 690 14.1117 Anali (Il. IJL't 115,¥Cty bL't)yt'L'n fiinds Ilni'L¥l¢lited Ili'¥lriLtI'd ruiids fuiids Tcital flliid Trund bJl4llllL% at I I klLibru%I ?11?4 rL'prLskniIILd hF', -1 ar)bll)lL I I.XLd C'iiri'LllI :i.%s¥'1 6{?..117 {14.017 (19,1 S 114.0171 i{).?.l? I,'ni'c5tricteil I'ijlld 01 SL'Ptciiihci" 2112.3 liicominkF rv%iii)YLL' Oiit%oink -1 I ,.u£iist 17.3,5S.? 5.1..5?7 11). Rt'sl rlLleil fiin(Is Al 015L'Pttiiibc•r Al 21124 2.81.5 l•agi' 111