The Re9iStored C¢xryJany Number r4... 04188412 Thg Charity Registration Numter is :_ 1087112 Gingerbread Cottage Playgroup Limited Report and Accounts 31 March 2022 Glng•rforead Cottago Playgroup Lknltsd Report and a¢eounts Cont•nts P•9• G￿lIty Infomi•tlon Tnb•te••' Annual R•port 8tAtsm•nt of dlrKtorf• rn•pon•lblWII•• Ind•p•nd•nt wmlft•f• R•port Fund* Stst•m•nl*.". ststsment ol Fln8ncial Activrt ststern•nl ol totsl recognffjed g•ins •nd ststèmtnt of Finonciol AcYwts68- Prlor Y•ar 8latwnw R•vgnug FundB 10 11 12 13 B•lIn￿ •h••t C•*h flow *t&t•m•nt Not•1 to th• •G¢ourtl• 16 17 Glngerbread Cottage Playgroup Lknlt•d R6gislered c(knwy number... 04188412 Trust•es' Annual Report ft)r th• yw ended 31 March 2022 Th8 Twslees pre$enls his Report ￿ Accounts for the ￿ar erKled 31 March 2022, wthich also Comprises the Dire¢trKs' Report Wuired by the c￿pan￿ Act 2CQ6. R•f•rnnc• and admIn￿rath1o detal T￿100a[ n￿e 0ftr￿ cherlty fs '.-Ging8rbread Cottage Playgroup Limited The charity i¥ also knwi by ts Iyerating name. Gingerbr￿ Nursery Th• ch•rlty's *M• of opw*Uon •nd UK ch•rlt•bh f•pIAtrthn. Th• C￿rty F8 registorwj In Engl￿1 & Wales WTlh ¢har#y n￿ber 1087112 L•gal stnKlur• of th• Gharlty The ¢h8rlty 18 conslituled as a ¢￿panY limrt•d by guarantse, rryi8ttred undor the Companies . and its docThnt 18 a MemorarKI￿n and Artth ofA8wcIat￿n under company isl*lon. Gov•min9 Documgnt 18 datsd 27 Mw¢h 2001 By operalkjn of law 811. tru$lee8 are directh undèr th• C￿panIS8 Act 2006 and aN dir•Gtor8 are tru8teos under Charities l•gi8iatK)n and ha￿ re•pons*iNti08, a8 such. uThl6r both company and charity *islation. The tN810ts are all irKlivkluth. Th• prlnclpal op•r•tJng addrM•, t•l•phon• numb•r •nd •moll and Th*b addr•*¥•• of th• charlty ar•:. Launde House Harborough Road . Oadby Leice61or LE2 4LE Telephone 0116 2711165 Email Addre88.' info@ging•rbreadnurwy.co.Ll( Wob addreBS.' http.'/lgIngertr￿nUr￿y.cQ.￿kl Tho r•gl•t•r•d oflk• ol th• charfty for Compan1•8 Act purpog••11:. Launde Primary Scho Nèw Street. Oadby Leicèster LE2 4LJ Gin9efbread Cottag• Playgroup Lhnlt Registered ccmpany number.- 04188412 Trust•os' Annu•l Report forth• year •nd¢d 31 Ma￿h 2022 Th• TfU•tw In offlc• on th• dato th• v•port TMS approv•d ￿rn:. Mr MOR Atsdhusein Jaffedl ￿lI￿￿r, Signgtory and Ch8lr Mr Abrar Ju8s* Socr Mr$ J K R[￿rt. Slgn*ory. Treasurer and Semlary Th• TnMtM• lfi offlc• durlng th• yurw•r•:. Tho tru¥tee8 wmd •• o tru•t•• in th• rryortiTrJ 88 slwi abov•. Objects and *ctlvftlth ol th• charfty Th• purP￿rn of th• ch•rlty u ••t out In Its gov•mlng doGum•nL The GlryrtKead Nursgrf8 primarity Charl￿kn purpDM ts th• 8ducatson of chlldm primarity undor statutory echcol ag8 ￿ affordable prK¢8. Tho nurBetys of inclusion 18 lo ensure that ovary chikl's ngeds mat by providing an intèresting, safe, so¢ur• ond happy environm8nL An wr childr•n are valwd 88 Indiwduals and gain 4 8en¥e of 8èN-*Vrth. their full pOl￿tial and ￿ be happy and healthy through play. Th• nuT¥•ry also offer the opportunty to the pwents to tako rwn8lblty for ond to bxuno InNrhd in the actl4rfU•• ofth• nurwy. Th• ffl￿n actlvftl•• und•rtak•n In f•lthn to tho•• puvpNM durfng th• y••r. ActNrtie8'. Childcore The Gingerbread Playgroup has I￿r sile8 GBI 18 a lem) lime playgroup vthith pr￿MIeS 38 full tinè to local fwnilles forchiklren ayd t•ht) ￿ar8 to fNe years arKI is cf*ned MorKlay to Fnday from 9 ￿- 4 pm. GB2 is a full time piaygroup which provths 98 plxes for the chibjren aged six months to eight years. The nursery open8 Mondayto Friday all year arr￿nd 4)art from cbsing for a %•tek in each of the main sclwl holKlay of East•r. Summer and Christma$. So$sKMs are from 7:45 am to 5..45 pm. In March 2019 GirYJerbread have cyened t￿￿ ne* siltis in Leicestershire- Glngerbread Mvws and Gingerbread Nook. In April 2021- the Nc*)k was handgj back to the previous C*m￿r$ due to struggle lo rocruit staff. Glngerbr•ad Cottag• Playgroup Umit•d Registered c￿Tr￿y n￿rt￿r- 04188412 Trustees. Annual R•port forth• y•ar ended 31 Ma￿h 2022 ActNities". Edu¢*ion Gingerbread Nurseries provths funded &arty education for ￿, three and four year old children. The playgroups implement tho Earfy Year Foundation Stage and the staff team meet regularty lo provide the chiklren V*ith pfanwj activitK% ar¢)und tho chikJr6n'$ interests and learning neods. The nursery operates a key person system which *ry wo11. The staff knows and understsnd their kgy chiklren and parents knw and trust their chikl's key porson. When 8taff identify th81 chihlren are not achieving a level ol (knk4)menl that Is typtal for their age they actively work with pgrenl8 $0 that the chihyren gd *cess lo the 8eTrices and support they nged. AJI the site8 are irtspected by Ofsled ￿ are a8 Good. Th• maln •ctlvttl•¥ ufid•rtak•n durfng th• y••r to furth•r th• charty• purp￿0 for ¢h• publlc b•n•flL The Gingerbr￿ Cfv Phygroup ob1*tp￿S are the thncèment of •du¢abon ty off•rtng appropriate play ar￿ kning faciliti88 and by offering the opportunty for Pwonts to take r08pon8ibilrty for and lo b8cc¥n• In4rl￿d in the runnlng of the nursery. The Trust808 con8id•r that G1We￿re&￿'S Pr1r￿1p4l arKI xtivrtth.descriW above on Ihls report ( ehlldcare •nd educatb)n) are c¢n$thnt wilti tho Charitys *)bjects. The Eaty Léarning Entrtknert for alkmf lo offor 15 hours provi8lon to Ihwe who qualifyAN pw8nl8 of chiklron throe ￿r8 W7fl above, we enlthlèd to 30 hours f •arty Jwr provosion each wtek ( term ttme). Childr•n who h•¥0 $p•Ci￿ ￿UC81kmaI needs andor dis*x'lrti&8 are very I￿1 supported to mthe g¢>xl pro9reu. Staff work• extrern￿ c108dy with parerrts and other prof88¥ionals. such a8 8pée¢h and lang￿90 Ilwitst8. to make sure chiklren'8 devek¥>menl targets are prttisoty Irnked to their Tho tr￿t96• have had r¢g*d to the Charity Ccfftmi8sion'8 guidance cm public benefft in managing th8 actith8 ofthè chty. Th• charfty • •tr•tsgl•s for ichl•vlng n8 •lm• and obl•ctlv•8 th th• futhr•. Th• maln achl•v•m•Trts •nd p•rfornMnc• ol th• ¢hrlty durfng thè ye•r. Qualrty of Staff.. The management team gXF*rtty le&J an enthusia8trc team of staff. Tt* Playwjp places considerable emphasis on staff devdopmanl by provKling thgm with in I￿U￿e training and off site Irainiro for thetr contin1￿¥ protessional develcynent Working vth Parents.. P4renl8 are ￿le(￿ned into thg playgnjup toioin in at story time.parents evening and regular fami trips. This helps to ensure Continuty in chihyren's learning is lulprf promoted. Glngfjrbread Gott•g¢ Playgroup Llmit•d Registered company number:_ 04188412 Trt￿t￿5. Annu•l Rèport for the yuf ond•d 31 March 2022 The dlffemnce thg charlty's p•rfornian¢• durfng th• year has m•de to the ben•lkiarle8 of the charlty. As the char￿1 18 regularty investiw re80urces for ￿arning materi81 and equipment, the childrgn at the nursery m8ke Tapid pTc4Jress in their Iwning. in rd8tiM to Starting points. They are highty motN*ed and eager to ieam. Due to lh8 regular training of 8taff. staff are creatN* anth￿L98t1¢to use tholr kntrwWge to èffectfftjly plan &tMtie8 that meet chiklren'8 needs and interests. Th• d•gr•• to vthkh th• •Ghl•v•m•nts and wlomMnc• durln9 th• y•ar hav• b•n•tited wlder ￿¢1*ty. The nur8ery Gaters for chI￿ren frun 811 scKI81 and bxk9round8 and 80 achie￿ tho crlteria for publi¢ t•ngfft. Glwert)read b• c¢Armitt•d to wmllng the fre• ffitiknnt lo chiklcare which ij funded by the government, and tn8uro8 that children attending onty tho fre• hwfs benefft from tho full axtonl of the 8Ctlviti•8 •nd r68ourc•s provided within Iho8• MISI￿8, without any addltK)ng1 th&rge•. stru¢turn. gov•rnanG• •nd m•n•o•m•nt of th• ch•rrty Th• m•thod• u••d to v•cNIt •nd appolnt nrn7 charfty In￿t•••. The Glryrt)read pwp •ncour4988 Op￿n• the par•nts. Rolevanl tr8iniw18 PTovldwJ. Th• chvlty'• oryanl••tlonal str￿￿•. The chority is a charitable ¢￿7p￿nY fimtted by guor8nt•8 and w88 sd up on 27103r2001. It is fpv•rrnd by it 9oveming doJiment. Memomdym •rKI Articl•8 LrfAs6rxiation. charity ¢onsi#ts of th? tMte88. Manag￿￿￿ toam wd the staff. Flnan¢l•l T•vl•w Th• ch•rltys Iln•n¢W poslllon atth• end of th• yw end•d 31 Ma￿h 2022 The financial positKm ofthg chanty al 31 March 2022 and wnp8ratw for the prnr p•rnd. a5 more fulty detai￿d in the *COLmts. can te summarised a$ folkhvs:. 2022 2021 47,791 153.130 Not Incom Glngerbrnad Cottago Ploygroup Llmlted Register&l c¢Jmp8ny number.- 04188412 Tru8tees' Annual Report for the year •nd•d 31 March 2022 Unrestricteil Revenue Funds avallabkn for the general puwes oFth8 Charty Total Fund* 948,4¢X gCQ.615 900,610 FInancl￿ r•vl•w of pwltlon •t th• mpo￿TrO d•l•, 31 Mareh 2022 . PoNcl•• on rw•rv The Nurnery h88 unrestrthd r088pM of£948k at yèar and vthlch18 m¢xe than ￿nual wnninq ¢08ts of th nursery. The target level of bank balance for a nursery 18 threa ￿ffith.8 running ¢08t The t(knl ro8erv88 at y*ar end are in exce8$ 01 tho s•t tar9Ot ty Tvu8te•'8. Golng Conc•rn The Nur8•ry h¥ unre8tricted 01£904k at y•ar ￿d. Ther8 ar• no long term loans or any kjng tth liabjUto8. Tho nur••ry h88 POSitiv• cash b￿an¢•. There are rlo conc•m8 f¢Y the Tn*le•J Manwy￿rt c￿Milt•• rtyardhw the Going kncom of the Charitsb16 Cunpary. Avallablllty and •d•quw of a••ots of Mch olth• fvnd• Thè board of trust¢e8 that th• a88etJ tn fund ar• available and adéquat6 lo fulfill it8 oblipati'oni In r•W of •*h fund. Pl•n• FIX ¢h• Futur• The Charitable Company ￿711 continue lo upgr* or replace lurnitum. tty8 other fixture8 and fittingts as vdl as the p18y area$. The main obi¢cti¥• i• to achiev• conJl8tentty hi9h quallty provl8ion acros¥ &ry four nursew. D•lalts ol T￿ Ind•p•nd•n¢ EX￿[n•r Jit•r#Jer Kaur Member of ICAEW 9 St¢xwhlon Road Oadby Leicester LE2 40S Glng•rbr•ad Cottage Playgroup Limlt•d Registered ccfflpany numbgr.- 04188412 Trusto•s' Annu•l Report for tho y•ar •nd•d 31 M•rch 2022 stst•mnt of Dlr•ctorn' and Trust••s' Responslblllilos Tho charws truste08 are responsth for the Preparat￿ ofthe accounts in accordance with thè temis of the c(xnPani￿ Acl 20C6. Chariti'es Ad 2011 and the chafit￿S (Account8 and Report8} Regulations 2008. Notsvith8tanding the expl￿r( requiremènt in the extsnt st8lutory regulations.tkKry Charities IAccounts and Reports) RgJu1ati￿S 2008. to prepare the financial statements in accordonc? wth the SORP 2005. In view of the fact that the SORP 2005 has been withdrawn, th8 determined to interpret this resp)nsiblUty as requirirvJ them lo follwi Cufrenl best praclre and prepare the accounts accordiNJ to the FRS 102 SORP 2015. In partku￿, the CcYnpsni68 Ad 21Th and ¢haT*y requke the Board of Tru•t••8 to prepare financial statements for each finanGAI year whKh gNe a tr￿ 8nd fair of the 8t8te of affair8 of tho ch8rty a8 at the end of the final￿181 year and of tl* surrAui (y defi¢lt of the chanty. In p￿ParIng those finan¢lal Statements th8 Board is requlred lo:. - to prep8f• the &cu￿nIS in •¢COrd8n￿ *ith UnK8d Kingdom Genern￿ Accepted AGcounlirwa Pr&lic• (Unrted ￿'ngdtyn AccountirwJ Stondard• and •pplK8bl8 lawl. - 50lecl suitable accounting polw •PFty th•n con818t•nty. - makèjudg•m•nts and e8timat05 that arn rnasonable and prudenL and . prepare finandal statements on lh• golrwJ corKom t￿1• unlgSS it is Impproprigtti to pr•sum• that th8 C￿rty will contlnue ￿ bu$in618. - 8t81e v#h•ther 8pplKobkfj ac¢ounting 8t8ndaTd8 and Statom￿lI of re¢¢Jmm•ndgd have b•en . subied to mateftsl departures dI￿100•d arKI éybir*d in th fimnwl stat•nent¥.' The Iwi r•quirn• that the tru8tefjs rn￿1 rKI wwo¥• the a¢counts unl8s8 th•y are sats'8fi￿ that they gNe a true ènd falr ￿ ofth8 •tat• af affalrs of the chwlty ond oftho •uWus or d•fidl of the ch8rity forth• ￿r. Th•Trustees are ah¢ re8pon$ib19 lor maintainiw •Jequale accounting record8 which disclosè with reasonable accurw at any time tho financial posrfk)n of the chgrity and which are sufficient to Show explain tho charitys tr8nsadions and enable them to 8nsure that the financi81 $tatements compty with the C￿panieS Act 20C6 and ccrfnpty with re9ulgtions made under the char￿0$ Act. They are glso responsible for safeguarding the a$88ts of the charity and hence for taking reasonablg steps for the preventi￿ and d•tectK)n of fraud wd othor irregularikn. The Trugtees are 8180 responsljle for the ￿l￿ents of ￿ Trust￿$. r•port and tho statutory responsibiffity of the Independent Exaniner in relation to the Tru$lo0s' report is SIMrt￿ lo examining thè roport and ensuring that , the face of the rew1. thero are Th) maierial H)consistencie5 wlth the figures disdosed in ￿ finarKial statements. Mothtxl of preparntion of accounts- Small company provlslons The financh￿ statements are oui on pw 10 to 27. Glngerbread Cottage Play9roup Llmfted Registered coMp￿Y n￿)ber.- 04188412 TrutstO•8' Annual Roport forlhe y••r •nd•d 31 March 2022 The financial statements he￿ beèn prepared implemfjntlng the Statement of Recommended Practice for Accounting and Reporting by Charitse5 2015 and in accordance with the Financial Reporting Standard for Smaller Entthes 2015. These accounts have been prepared in ￿dance *ith the pru¥ision$ In Part 15 ofthe Compani88 Act 2006 applicab￿ lo ccrfnpaniès 8￿je¢t to the small Gc*npani98 regime. Thi8 report wa8 appTov•d by the bowd o1tru8t9￿ on 5 Decanbér 21722. Mr Morl Abtdhusein Jafferll Dtreclor ond Tru¥te¢ Mr8 Jajklran Rtyait Troa8uror Glngerbread Cottage Playgroup Llmlt R•port ofthg Ind•pend•nt EX￿11￿•r to th• Trust•95 of th• ¢harlt•bk ¢omp•ny on th• accounts for th• yo•r ￿d•d 31 Ma￿h 2022 I report on the fin#nryal 5Wments ol the doritsbb corryany on paw 10 1¢ 25 for tho year ended 31 2022 havg been prepoTed in at￿rdance the CharitK8 kt 2011 lthe Adl and Ihe FinarKrJl Reporting Standard 102 lefftcbv• January 201518s modif*d by Sts*ment of Recomm•ndod Pracbce for ActountiNJ and Reporting by the Charity CommissKJn for EnglllTrJ & WabDB, •ffective January 2015 ITh8 SCRPI. under I hBlorital wst ￿Tr￿nt￿)n Iho •i*JnbrvJ rKIKi•8 801 oyt on p•u• 17. R•*p•¢tfv• mpon•lbllllh• ofTN•ts•• •nd Ind•p•nd•nte¥*mln•t As d8s¢r*ed on pag• 7, thg ch￿ltsb￿ c4rryThls Twsl••• , vkno ar• •tso th• D*•dorn of I￿ Ctyryny for the purpow• of ¢(￿panY law,ar• lor th• yepqrntion of th• fin•nd•l st#lwnants. Th• TruBl••• consKl•r that lh• •udlt rnquiwnentof S•ctiw 144111 d th• Charitie$ Ad 2011 Its Acll do•$ ￿1 •ppty, •Thd th•t th•fe Lry rKJ w￿r•M*nt In th• mwnornrrtlwn •ThJ •riK4•6 of tt* (*Jrty lor Il* o)nduc*ng of audlt, •nd th• •ccountB do not rnquim •n audrt ￿ ac¢ordwK• wilh Pwt 16 of th¢ compani￿ Act 20C6 •nd Ih•t no m￿b•r or m•mb•rs h￿￿ r•qiMt•J an audrt purnuont to sedior$ 476 of th• the Comp•n69$ Ad 2Cth. A8 # con68quanc4, th• Tr￿teel hgv• th•t th• fin•Trd•l •tstsm8nts t• sutl•¢t kn I￿ndernt wn4n•lk>n. H•vlng mysdl that th• chth i• nol wbig¢1 lo •wJlt urthr •iy ltyal or ol1w￿. •nd ￿ •%abk• lor Ind•p•nd•nl examinaibn. tt * my r•6poMbilityto'.- •} •x•mln• thg *cc4)unts ur¥J&r 146 ofth• Act bl lo&)w the procedum th• G•n•r•l Dw•¢ti'on• 9N•n by lh• Ch*ty cc#)Yn￿ urthr Mcllcn 14515llbl of th• Act". •nd., el •l•t• *th•th•r pwtsJlwr m•tt•rn ho￿ my •ltsntri. P••h of examln•rf• 8tat•m•nt•fid •cop• •fT*Ort und•rf*k•n l ￿r￿l￿d•d my •x•min•l￿n In •c¢4xdarK• th th• tAr•c*>n• by Ih Charity Cornm*•￿ for England & WahB, under s•ction 14S(5llbl of th• Mlltng ¢)ul th• dutk*i of an IndeF•nd•nt Ex•rnin•r In Ml•tion to th• ¢onduthg of an Ind*F•￿•nl E¥thn8trJn. An I1￿t Ex*nNboTh 11K￿d•S a r•vivw of th• accounting recordB ktpt by lh• tharft•blo ￿m￿NY •nd of th• •ccountkng srotwns •ry4oy•d by Ihe tharit•bl• e¢mpany and • cJ)myriw) of th• fin•rKi•l •tst•mgnls pre••At•d *ith thow reords. li also iThdude8 c•n8#l•r•bon of any uThuou•l or d￿d)SUnG in lh• fiMnia* th1yr￿t•, •Tra 8gekitvJ •y￿1n8￿1)n$ from you, •¢Trust••J. oncemir*d wc* m•ttern. The Purpo￿ ol th• •yrnl*Jn is to •st**h •• for ag possbkn th•l Ih8T# ho¥e b•en no bM•¢he8 ol c*4rity kngiststion •nd that the fin¥nci&l st4t•nxnts r￿P￿￿ with th• SCNgP, M • t••t of ￿￿j•r￿• r¢knrtto rnnts and in th• •t&t•rnn Th• proc*dur8B Und￿lIken do not •ll the •vKlenc• thal be r8wfjr•d In an audit, and infom*tlon 1uppl￿d by the TruBt¢¢8 In IN• ¢¥Jur•• •x•minatiw M not sutr•d¢d to •udit le81$ or onquiits. and cons•quenty I do nol wress an 0￿j￿ opinion on Ihe Ymv qibyn by th•f4Tr8ml Élat•ments. •nd in p•rf1￿l•r, I oxpreso no epinion 58 to *th8thgr th• ffinan(3￿ sta*n*rts 9N• * arKI lair vivwof the 8ffair8 of the charity, and my report linw to the rArt In IM 61•1onwl b•hy*. I p￿Tr￿sd 8nd perforrmd rny •wnin•tion 80 as to mys•ff that obi•thw8 ofthe Inde￿nd￿nt Ex¥ninathon are ach￿¥•1 and bèfor¢ fmahiryj the report l obtsined WTitknn •ssurnnc*s frorn tm TTUStoes of all malerigl matters. knd•p•nd•nt Ex•mln•rfs St•f•Thrt Rtyort•nd Ophilo Allgntion 18 drawn to the at£ountirvJ wfKy $taling that, r￿￿￿th$l8ndIrg th• requir•mefit ITr the oxtsTht $latutory regu￿￿0￿$. the Charitss IAc£ounts •nd R•port51 Reg￿tiOnS 2(K)8, to prepare the financkil $tstemersts in acGordance wllh Ihe SORP 2CQ5, in viow of the fad thatthe SORP 2¢XJ5 ha5 boen thrawm. in ordorto 8ttord with current besi praclice, Ihe Trustee5 h8¥0 deknThrMr*d kn prtpare ts finanfial staternènts in a¢wrdan th the FRS 102 SORP 2015. 1 this apwo8ch. 8r#l any referertss in rw to the r90￿tiOns should be read s￿)￿￿t9 Ihi5 Glngerbread Cottage Playgroup Llmlt•d Subied tt¥ th• wjon the 6ctye of my tAwrk •s detsi￿d above, kn my gxaminadon, l Can confirm th•1 :_ Th￿ is 8 report in r•spect oran ex8rnin8tion carr*d out undeT seclion 145 01 Ih•Ac* and tn 4ctord•nc• with ￿Y dtrocll0￿ given by tho CcmisS￿ untsrfyubs8c*on15Mbl ofthBt 8edb)n Vthith ave applicablo.. th•t no matt•r haB Come ￿ my att•nbon in ￿n￿o¢bOn 7Mth my •xaminat*Jn whth gNe8 m reasona￿￿ to b8lt¢ve th8¢ in arby mat8ri•l r8spKa the r¥quirww*8:. to keep a¢countiThJ recoth in aKofdarth wilh *db)n 3e6 ofth• Comp•nw*d2C*J6 and Wtion 130 ofth• charit￿8 Ad 2011., to Ffepam financial 8ta*Tr*nt5 )r£g>rd ¥fith th• #cc4Unlt￿J recorrfs 8nd o)rtWy wlh lh• acojuntrd r•qul¥•mont8 ofsec￿￿ 396 01 the ComMn*• ALI 2C(13 8r*a Chorths Ad 20118nd,' that t￿ •¢counts c¢ryiv with a¢¢ts"on 396 01 the CoMpaTr￿ Acl 2(￿ and that th8 financaal strtsrr￿nth b• prepared kn xcorfance lh• ff*lhod$ Ind prinapkn ￿t tr* Stsknnt of R￿￿V￿•nd￿ Prnct(ts- unlry and Roporting by CharilM l•ff•dNe J•Mary 201S1 hav• not m•lor to whK*. kn my cyinlDn. •tt•nbm thulJ b• dra￿ kn my r•port In ord•r to •n81)lo a proF•r und•rst•ndlry Oft￿ •ct•unts k> b• r••th•d: Jst•ndw Kaur . lthy•rthl EX•￿￿•r 9 Stoiffjhtan R￿j O•dby L•ir••t•r LE2 4DS Glngerbread Cottage Playgroup Llmltod - Statement of Flnanclal Actfvlties for the year ended 31 March 2022 Statem•nt of Financial Actlvhlu for the year end￿ 31 Al•rch 2022 Cumnt y•*r Curr•nt y••r Curnnt yw Prior Y•ar Fund¥ 2•22 2022 In¢om• & Endowmwth from: Chorltsble 8¢tfvibe8 Olhor trading actNfrti"e8 Inve51m•nts 815,147 815,147 JS6 884,398 148 13.998 10.184 10.164 Totsl In¢om• 826.710 898,614 Exp•ndltrJr• •n: Charft*bh acbbil 7T1.919 777,019 745,414 Totsl •xp•ndltyrn 746A14 Not goin8 on kn%*8tm•nts In¢om• forth• y••r 47.791 47.7•1 163,1)0 N•t In¢om• •l*rtr*n•hrn 47.791 47.7 153,130 N•t mov•m•nt th fund• 47. 47,791 183.130 R•con¢lllthn d fund•:. Tol•l fund• brouqhtfomyd ,815 •00.816 747,486 Total fvnd• c•rrl•d fomyd 948A06 900 816 Tr*'SORP Ref Indkated 8tth* 18 ts dassifK•lion of IrK4mo ••t (Artkn tho fvmal SORP d¢)Gum•nts. A rwulr•d by paragrnph 4.80 01 SORP, ￿ brought fmftl Car￿ loThvard ftJTrJs abm ha¥e beon ogreed to th• Bal#nc• ShÈ•t A swr8te Ststémenl ol Total Rwnisgd Gains 4Thd Losses is noi rnquired #s this Bt¥tsm•nl indudes •ll r•ta)Jni69d gal￿ and lossos. AJI ujrrent￿a1 and Pri￿ )*artrnn¥?¢tiong ￿r9 unM8trictsd Incom• aThl •wn￿$ a￿1 no lthran*y•'$18 roquifftj. All IA8 prior y•artrons&ctions unmlrfcted It￿$. wvj no •n*sis ￿ requifvj The notes atlachod on pag•B 17 to 25 forni an IntO9rn1 part of th•se accounts. 10 Gingerbread Cottage Playgroup Umlted - Statement of Flnanclal A¢tfvitles for the year ended 31 March 2022 PrforY••r PrforYMr Prforyoor Unr•¥trkE•d R••￿tI•d Total Pund¥ 2J Incom• & Endowm•nl• from: Donations & Logad•A charitab￿ ac0￿1 Other tr8dlr4 9¢ In¥esbnents Oth•r ,3gJ 148 13.998 13.998 Tol•l Incom• Exp•nd1￿r• on: Ralllng fun••r b•lorn •x¢•Pkn￿ Il•m• 120.710 198,644 Oro•• Inct)m• In th• r4•r In¢ludlng •x¢•ptlon•l It•m• 125,710 •96,644 eYp•ndftvrn Chofftabkn •xp•nd41urn, •xdudlThJ ¢*pr•cJthn •nod Depreciation •nd wnorbs•b)n 752,808 24,713 718,602 28,212 Total •Xp•nd1￿r• ln th• ymr 745 7TT ￿14 Il•t Inc¢m• b•kn t•x In th• fln•n¢*l 47,791 153,130 Tax tyn 8WpI￿ on tydlnary acONrflle• N•t In¢om• Aft•rf*X ID th• fln•n¢knl y••r 47.791 1$3.1XI Rotalned surplu• lor th• fin•nclal y•ar All actNiiie8 derlve frcth corrtlnuirvj operatio In ¥¢urdanca tr* Fmi51on8 ofil* Acl 2MI. ts ￿ld1￿J8 and sthadingg ￿ed in Inc￿0 and Expen(liiure ¥(£ounthm been ad#pt•J tts rnfiertthe BPOC4•1 nI￿re ofthe chanty8 •d6Niti$6. notsB att•Ch￿ on p•g6$ 17 to 26 fomi an Inl•gral part of tho•• accounts. 12 Glng•rbroad Cottage Playgroup Limit•d - Balance Sh••t •$ at 31 March 2022 2022 2021 Flx•d *M•ts IntangitAe 88Ststs T•n9ibb •$￿ts 126.817 332.795 10 174,680 349.855 Totsl fix•d •M•ts S24.43S Cury•nt *•••ts Sto¢k8 4.eco 43.628 472.113 4.038 67.365 409.189 12 Cash At b•nk And in h•nd Totsl ¢urr•nt •M•ts 470,S72 ¢w•dlt•rn.' amounts lalllw du• wlthln n• y••r 13 N•t ¢urMnt *•••t• 488.7 378.180 Th• total n•t *M•ts ￿th• ¢h•rfty Th• tot*1 M••t• olth• ¢h•rfty lund•d bytr• fvnd• ofth• ch•rfty, u f•)IkM•:. R••trl¢t•d fund• Unr••trkt•d Fund• 17 900.815 D••lgnmt•d Fund• Totsl ¢harlty fundl gCh).615 Th8'SORP R•f indic4t•d abo%• ￿ thè c4aB8ffication of B•lMc• Sh••t 5lwn6 as ￿t oth in Ih• fvrmal SORP Th• director satisw that the ojmpany Is ¢ntthd to •xwnption th• requIr￿A*nt to ol)tain #n a￿lIt undor secuon 477 ofthe Companies Act 20C6. membar ha8 not requirnd the eornp8ny to c4>tsin an audit in accordanc• *fth ￿(alon 478 ofthè Ad. director ¥d(ntr￿ his r8•P￿SIbil￿8 for ¥￿th Ihg Tgqulrgments Compan4•s Act 20C8 with resp8¢1 to ar£ountlng records Fry)8r8ti¢ffi ofaccwnts. The charity 13 SLty'￿ to I￿lePenthnt Ex•ninaUon W"M. thB ￿ort ofthè ￿MI￿r ￿ on pag& g. The accounts have tr*8n prepai*l in 8¢Mlanc* vlith thB WO¥is*y￿ in Part 15 ofthe Gcffjpani•¥ Act 20C applic81)le to ecfnpanies subJ'¥cl to smal c•mpan* r8glmo. 13 Glngerbread Cottage PlaygfOUP Llmlted - Balance Sheet as at 31 March 2022 Mr MCAZ Abldhu5eln Jafferil Chalr Approv•Y ty the board 0ftsw￿ on 5 Dol*m￿r 2022 Th• not•• *tt•¢h•d on p•q•• 17 to 26 f•mi an Intswl p•rt 0lthM• a¢￿￿￿. 14 Glngerbread Cottage Playgroup Llmlted Cash Flow Statement for the year ended 31 March 2022 2022 Ca$h flows from op•ratlng acllvttlas 2021 21,046 130,204 Int•rgst recgjvod P￿haS• ofproperty, pfant and ￿￿1p￿nt Proc8ed8 frtyn ofintar9ibl• aB••ts 148 126.4441 40,1 N•t c••h pmld•d by l(uMd In )Inv•8tlng •cllvlti N•t cmh provld•d by flnanclng acllvftl Ov•rnll ca•h provld•d by ￿1 •thld•• A+B+¢ 61.199 10&908 Cuh mov•m•nts Chang0 In Lwh and ¢aBh from act￿108 In tho yvr•Nl•d 31 Mw¢h 2022 61,199 103,908 C••h and cA•h ￿￿￿•10nts •1 1 W12021 409,189 305.281 Roundts¥ Dlff•r•n C*¥h at bank and In h•nd l•J• ov•rdrafts al 31 March 15 Glngerbread Cottage Playgroup Llmlted Cash Flow Ststement for the year ended 31 March 2022 Glngorbread Cottage Playgroup Llmltod Cash Flow Ststoment for the year ended 31 Ma￿h 2022 - Contlnued Roconclll•tlon of not Incom• to Dot flow from opor•tlng •Gtlvttl•¥ 47,791 153,130 AdJu*&n•nts for:. D•prgcl8lion ch8ry8 Amofbsation thapJgS Write dilwns ol invwtrnants lo￿￿1{991n$I on In￿SIm•nt awt• Diwd8nds. Intero$t and r•nts Imrn ith•lm•Thts 1lncroa8eyihcrfras0 in $toths DOry•a￿l(ln￿0wI in dobtorn DwnAse in CTedhorn, •xdwJiThJ ￿n9 N•t u•h pTvvld•d by op•r•dng •ctlvlll•• Anatysh of G••h and c••h •qulv•l•nts 17.059 18,330 (441 {1481 582 113.6331 137,7191 13,737 184,5891 2022 2021 C••h In ￿fid •t for ts yaar •ThJod 31 2022 Notic• d•po81ts-11•$8 than 3 monlMI Cr•&t cord b81onc4 4n.113 409,189 {1.7441 Total cmh •nd ¢Mh •qulv•l•nts 16 Gingèrbr•ad Cottago Playgroup Llmltod Nots6 10 the Accounts for the year ended 31 March 2022 1 kcounttng pollcl 8••1* ofpr•p•rnUon •¢eouthin9 e4}n￿ntIo￿ The a￿￿t8 h8¥e been prDpared a¢uuak b•w, wwjor the h*totsJ oxt tsnv8ntron, and kn accL*rdane• Il* Flnancial ReportirrfJ StaThdsr¢l 102 l•ffKkn JOn￿ry 2015114Th1 The FRS102 staton￿￿1 of Re¢omrrorthd Ac¢ounling Practice 2015'.1Th8 SORP 20151. and in ￿KO￿lanCe *ilh 811 appb"cabkn lthv in Ihe eharity8Juri$dt¢tson of rng•8trab"on. exc¢pt thsl the charty has prepared the f￿aTr￿al 8tst8m•nls in 8crs ¢an t* m•8Urtd or r•lkngbly e*wnaled.. Llabilltses ar15￿g frcffj luluwg lunding )ThJ Imstruthe ¥hro tho tMniThJ or th• amount of th• fuiure exponditur¢ r•quirnd ts soth lh• 0￿￿a￿lI 8r• un(*rt8in. give fise to a Provwon sn th6 aecounts. 1$ rg¥jow•d at Ihe att4untw year end. PfO¥i6b)n k* i1*￿888d to refiod 8ny irKrea60s in habilitios. And ig deGYea8•d by th• utilisBlknn ol any prw*on ¥fithin the Pl￿d. and reversed l any pmi6ion i8 no k)ryr faquwed. Th•8• Tinglbl• fix•d •sMts Tangiblg flxod auets are rna•ur•d •lth•K orvJwwl cg#t ¥¥luo. or •th•w•nt rnvduatK?n, or rfdonatad. Is deKrit•d bov•. Cost 411 costs ON￿l￿d In bringlng •wl intsnd•d I￿r￿jr$ Cond￿On. 0•pr•￿all0￿ h•s bw) pro¥thd *tth• wd•rkn (ath• •wts to th•lr •ntie••t•d rnBklu•l v¥1￿ o *rov•rrrfJnts Equlpm•nt, Fith and 26 % ￿•vaht lir Stock• *nd WO￿ In prow• S¢o¢X 1$ ¥￿U•d •1 lh• lo*vr of M*1 •ThJ Mt rn*•t4• vah*. D•btor• O•blor8 •r• •t tr•ir •t b*rK• •h••t d•t•. CThdKorn •nd pM¥hlon• Lk•bilrtie• ar• r•cognwd on th• oc47u•l• b••ro in •¢cord•rK• th tr• nom￿7 •tt4untiriJ modlW th•￿1•ry in •¢COr¢an￿ *4th th• gutsl8nL* In SORP. Fln•n¢l•l In•tryrn•nts Includlnj e••h •nd b•nk ￿1111¢ Cash held by the tharity ￿ indud•d •1 lh• amount h•hJ and count•d at th• >wi•nd. Bank ￿￿¢04. ￿th•T In ov•rdr¥•m, are ¥hown attM •mounts pr(f*ty to th• •tstsm•nts. L•••lng and hlr• puv¢hM• ¢+ythcts and Rontals patd und¢r opgrntk* Iw•# •r• dwry•d to on • #tr•WI kn• bath b•w l•mi. Th• cory•Thy op•rat•• • defin¢d t￿1￿u￿0n *thm•. Cotilnbulw •r• ¢harpJ to th• yofftAnd lo•• 2 LIabIl￿ to t•x• a rngiSt¢r•d chanty, th• ¢yuawion h a￿[￿t from irwm aNI rw0ra1K￿ tsx to the •xtent that its incorn• and gain8 arè applied th• c*Jixts ol th• th•rity •nd lor no oljwf pulp￿. V•lu• T•x 1$ nol fecmrabk by th• thaiti, •Trd kry th•r•th indwl•d in tr* r•*v•nt u)8ts in th? al Fin•nc411 3 Wlndlng or of th• ¢harfty Ir upon up ordMK&kn'on oftr• thern remain •ny •o*ts, #ft•r th• satthf•clion of all d•bts and liabili￿8. Ihe a$8ets represantsJ by a￿umUL•￿j fvThJ shai b¢ trarnhned to othar charilable body or bodb8 hoving objgels to the tharity. 18 Glngerbroad Cottage Playgroup Llmlted NoteB to the Accounts lor the year •nd•d 31 March 2022 4 Ilèt $urplus bth tax in th• flnIn¢￿1 y 2022 2021 The not •w￿al L*foro laK in I￿ fman(a￿ Jwr ￿ slatsd aftw chAfgkng:. Ponsion 24.713 28,212 S St•ff co•ts and *nolwn•nts S•hry¢o*ts 2022 2021 Grmo S4lar*s •xdudtn9 tru8t••e •nd kny w•nIg￿lp•llQThTh emF4oy•trs N8t￿TraI Inlurnncé for al *aff Employ•rfts QF•rnb'rffJ v)•ts ofd•fm&l c4ntrthrtK)n p•n•lM Tru•t•96 R•rnun•r•kn"on 505.930 31,188 479.047 22,453 T•)t*l •al•rl••, •nd r•l*tsd ¢o•ts 644.002 608.046 2022 20 The I￿1401 nwthr rf lot•1 •taff wip10y￿1 in th• y••r w 31 37 N•rfh•r th• tr￿1••• nor any p•[•￿ conMc*d ha¥• *rry r•mun•r•tsn from lh• th•rfty or•ry r•L4l•d •ntty. •6trw In orp￿>ryMr. On• •rryknJw• Mc•l¥*d •t)kn IW4￿1•1¥ ￿n•kn co•ts) *t •X￿ of£80.￿1 pw Innurn. Urwjw th• P•n*n•Ad 21K18. •¥•ry •mphwr h th• UK mu•t wt r•ri•ln sl•ff a PM•iDn ￿ and eonthbut• rt. ￿n9*￿T*•d q•t up • p•nthn 8(*￿*1￿ PwF4•'8 P•n•ron lor automAtk•nr￿Menl Th* Jthamo $tart•d from 01 F?LYuary 2016. No Inoi•M orwrnon8 coTrnec*d th¢m r•wiv•d any frrAn th• chwity, Of anyrnl&t•d •nlty. In y•ar SunwnerTèryn Fees for2021 69.842 69.842 T•tsl 69,842 69.842 19 Gingorbread Cottage Playgroup Limlted Notes to th• Accounts for the y•ar •nd•d 31 March 2022 2022 X121 ThM• d•l•ff•kn •Y• In¢lud•d kn ¢f•dlto 69.842 2021 9 Inlanglbl• Flx•d A•••ts 2022 13¢>odwlH: Cwl At 1 2021 197,838 44,5e81 197.638 At 31 M*Y¢h 2022 163.072 197.038 Al 1 Aprll 2021 Provhl•d the y On 23,058 13,176 9,882 14.4571 At 31 I1•￿h 2022 23.068 Il•t bookv4u• 126117 174.610 10 Tanglbl• fw•d ••••ts Totsl knpm¥m• Flxthr• •nd V•hlel•• ¢o•t At 1 2ff20 323.1eo 134,044 467.204 At 31 M*Kb 2021 323.110 IXI￿4 457,ZQ4 D•pM¢l•Oon At 01 Apr 2020 Ch•rge for lh• y••r 107.349 17.1￿0 107.349 17.C4) At 31 M•rGh 2•21 124J09 124,409 N•t l)ook v•lu• At 31 March 2022 331795 Al 31 March 21Y21 323.160 26h96 349.8$5 20 Glngerbread Cottage Playgroup Llmited Not08 to the Accounts lor the y¢ar ended 31 March 2022 11 Stock# & Work In Pmgm• 2022 2021 8t0(*8 btsfor• Wri￿ do￿$ 4,038 12 D•btor¥ 2022 2021 Trade d•btor8 Pr•payments and •wu•d ¥KI Oth•rd•btor¥ 1,872 1,169 19,446 30,750 13 Cv•dltor•'. •mounts f•lkni du• wlthln ott• >wr Credtt C• Trad• mdhorn Acuu•l• Def•rrgd In￿￿0. Unrn8trKl•d & fund# PAYE. NIC VAT *rkl oth•rlm Oiher crnlitorn 2022 1.743 9.067 8,642 12.749 11.496 2,812 31.047 •4.3•2 14 kn¢om• and Exp•ndhuv• a¢￿Unt •umm•ry 2022 20 At 1 WI 2021 surF4￿ aft•r thè y At J1 Much X22 gC4),614 47.791 747,464 153,130 948AOS 900.614 10 Mo r•l•l•d party Ir•rMacOon• 10 P•rUcularn of how partt¢utsrfund• •rn by a¥•4ts and I￿￿Nt￿* Atjl Al•r¢h IQ22 Total fvr•d• Fund• lntsngbb￿ A8*ts Tangibl• F￿dASselS Inve6tments alva￿a￿._ Curn8nl A66ets Curyent 126.817 128.817 332,795 520.341 131.647) 520.341 {31￿47) 21 Glngerbrnad Cottagè Playgroup Llmlted Nots• to the Accounts for the year end•d 31 March 2022 At i Aprtl 20 fund• nds Fund• 174.580 349,855 174A8• 349.8S6 Intsngibl• A￿1$ TAngIb￿ Fixod A5s•ts lfi¥Mtmonts at valu8tK>n:. CuffentA6s•ts Currgfit Liabl￿ 470,572 (94,3921 470.672 194.3921 900,115 100,616 17 Chang• In 14)t•l fuDd# ov•r th• yw u •hown In Mot• 16, In•1￿1 ty IndMdu*l fun Fur fuhd• In 2022 b•tw••n lo￿4rd t• fwbd• In 2021 948AO6 Unr•¢t￿￿￿ fvr 900,815 47,791 Totsl unv••tsl¢*d and dMlgn•tsd fvnd• 47.7 Tot•l ¢h•rftyfund• 18 Analyth of mov•n￿l• In fund• ov•rth• yw M •hown kn Not• 17 900.015 47.791 eYpthlXuM O•lM & In lund• 2022 ¥J22 Unr•i￿￿Od r•v•nuo lund8 825.710 (TTT.9191 47.791 825.710 .919 47.791 19 Th• purpwir Prforyur T¢tal Furtth Tot*l In¢om• from ¢h•rh•W tradlr4 2021 81S,147 114147 115 147 115 147 23 I￿•m• from oth•r, non chwllabh, hdlng •Gtl¥ltl•• 2•22 2022 ¢¥n•ht>••i ¢uTh•m>••r Cm•nt>*ar PrtorY•ar lthrn•ltht•d R•Btrkl•d T•i•l T¢t•l 20 Inem from bjndrnltsww •w4nt• Tot•1 oth•r I￿1¥111 24 Invtstm•nt In¢om• PrfL+rYur lknw•*lr￿•d R••trI¢l￿ Tolal Fundl Total Fundl Fwid• 2021 Bank Ini8rnSt R8c•lvob 148 Total inv•slmont Incom• 25 Oth•r incThn• •nd gal CIMnt￿ ¢uTr•rfyw Prlorymr 23 Gingerbr8ad Cottage Playgroup Llmltsd Det•ll•d an•1￿1$ of in¢orn• •nd •xp•Ad￿N forth• ￿r•tsd•d 31 M•r¢h X*22 •ts v•qulr•d byth• SORP 2016 T+31•l Funth To1•1 Fund* Fyn 2021 Summary of Other Incom• Covid Grarrts PPf8ntk08hp Fund 2W4 7.620 8.902 7.820 Totsl oV*r Incom• 10.164 10.1 26 Exp•ndllur• on ¢harft•bh •¢tfvlll••- Dlr•ct •pNlln >wr ¢WTrr4t￿•T PrfDrY￿r Uhmtvkt•d R••trld•d Toial T¢tsi FuDd* V¥n41 2022 3021 Gro•$ and ￿larIo*. ¢ttaritabi• thib•s Employtrn, Nl . ch￿￿bIl acttvits• Defin•d conlrfbuuon penwon coth . charllablfr 6ctlvltle$ T•mpornry Staff . charItsb￿ Food C¢Y4t AcllvllleB Co¥t Llnwom S02,388 31.188 476,811 22,453 31.1 6,548 2.236 9,243 5,310 3.S42 10,988 5,674 3142 10.•88 6,674 Tolal dlv•ct •p•ndlng 661.659 623 111 27 Support co•t• for charltsbl• acll¥l ylw Cumiyw Cuff•rt >wr PrfoTY¥r Unr•8ts*i•d R••trlthd Tat•l F￿dI Tot•1 Fthd• Fun 2•22 292Z 1021 Employe• costs Iiot In¢lud•(I In (ffrn¢t costs Training 8nd ￿Nar$- Glaff Stsff Unrfom Travel and $ubslslence- staff R•cruitment expenses 3,881 5,750 1862 Rent payable under opefating ￿4$e5 Rates and water charges Llght heal and povRr Cleaning and vraste management Premises repairs. rwL¢wals and Property insurance 103,632 1,801 14.431 7.707 17.746 103.132 1J01 14M31 7.707 17,740 93,510 2.818 15,155 20.914 3,474 Telephone, fax and intemet Stationery and wnting 10.4S1 146 21 21 24 Gingerbread Cott•g• Playgroup Llmited Dotallod an•￿1• ol In¢omo and •xp•nd1￿Y• forth• yJaT ond•d 31 Mar¢h 2022 a• rnqulrnd by th• SORP 2016 Membershlp ¥ubscription¥ Equipment expensed Hire ol equlpment Sofwre li¢ences and expenses Advertisin9 and mtheting Liabilty and content8 insur411C• Sundry &xpen$e Los$ on dl8p05al of nook 318 3.287 311 243 2,481 5,436 5.117 6223 6.223 200 1.413 112 Accountancy fe68 Other than amlnation or audit f••s Legal ftes HR Consuttancy fe6¥ Other legal and prole8$lonal 5.016 6.016 $60 4,846 3,159 6.600 2.717 2,877 1977 Fln•ncl•l colts Bank Gharges Depreclatlon & AMOrU￿￿on th total for 145 24.713 140 24.713 28,212 Support C4Mts Ixfor• r•allocatl¢n 21 S.760 216.710 221,86J Total •upw¢ ¢o•ts 216.7 211 216 780 ￿6¥ TINry b•its ofAlkxakn bot*•on wthrKc4Junl* pol 28 Oth•r Exp•ndllum. Q•wm•n¢• ¢o•ts Cuvr•rfy••r ¢umty••r ymr Prforymr Unl••trt¢￿ Tot•1 Fiu¥d• Tot41 Fund• X21 Indgwndenl Examin•VI fw8 800 29 Total Ch•rllabl• •xpeiidtw• Curr•nty••r Curr•rtr4ar prttsrY•ar Fund• Pund Total direct spending Total support ¢osts Total Goveman¢e costs 561, 215,760 561m9 216,760 523,161 221.653 Tot81 Chaitable 8XP8nditurn Tll.919 7TT,919 745N14 25