Charity Registratlon Number 11(K)330
Company Registration number 04884359
SANDCASTLES PRE-SCHOOL PLAYGROUP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR YEAR ENDING 31 AUGUST 2021

sAND￿LEs PRE-SCHOOL PLAYGROUP
CONTENTS
Trustees report
Page 1-3
Statements of Trustees responsibility
Page 4
Statement of financial ae(ivities
Page 5
Balance Sheet
Page f*7
Notes to flnanclal statements
Page8-11

SANDCASTLES PRE-SCHOOL PLAYGROUP
TRUSTEES REPORT
FOR THE YEAR ENDING 31 AUGUST 2021
The trustees present their annual ￿port and financial ststements for the year ending 31
August 2021.
The finanaal ststements have been set out in accordance with the accounting policies set
out in note I to the financial statements.
OBJECTIVES AND ACTIVITIES
The objectives of the charity are:
To enhance the development and education of children prlmarily under statutory
school age by encouragin8 parents to understand and provide for the need5 of their
children through community groups
Offering appropriate play, education and care faalities and training courses.
tO8ether with the right of parents to tske re5ponsibllity for and to become involved
in the activities of such groups. ensuring that suth groups offer opportunitSes for all
chlldren whatever their race. culture, religion or means of abillty
Encouraging the study of the needs of such children and thelr famllSes and
promoting public interest in and reco8nltlon of such needs
Instigating and adhering to and furtherin8 the alm of the pre-school alllance
The Trustees have paid due regard to guidan￿ Issued by the Charlty Commission on publlc
benefit when reviewing the charitys aims and objectives and in planning future artivities. In
particular the Trustees conslder how planned activitie5 will contrlbute to those airns and
objertives.
AcHIEVEmE￿[S AND PERFORMANCE
September 2020, we had 14 children leave in July to go to Connor Downs school. We had
busy Start to the year wsth 18 children on the register. We also have two children on the
new 30hour funding for worklng parents.
There was no transltion week for Amanda at Connor School due to strict guidelines around
Covid.
Amanda started her NVQ3 training for Special Education Needs Coordinator, which is a six-
month course. Janice completed new health and safety risks assessments around Covid to
make sure it continued to be safe for children. staff. and parents. Amanda Janice, Tania, and
Marie have updated their safeguarding training.

I must say that the new children coming into our setting for the first time were amazing as
they had to leave their parents at the gate.
This year we still held our raffles. Tania placed the hamper one online to help boost funds.
We continued fund raising throughout the year Wbth events such as bags for school where
playgroup was paid for donated old clothing whith raised £72.IN). We also received an
anonymous donation of £ICKI.
We held our Christmas play. and due to circumstances, no one was allowed to come and
watch it, so Tania recorded the play and Marie put it on a c.d. for the parents to buy. The
tombola this year was held outside in the garden a few parents could came and
participated. We also had a Christmas hamper to raffle which raised £384 in total. some of
which went towards the Christmas party. We a150 had this year Fatherchristmas arrived at
playgroup on his sleigh. thi5 again was quite different as he was not allowed into our
building. but because it rained so heavily, he came into the garden underthe veranda a￿a.
The children were not allowed to go near him, and all parents had to wear a mask.
Returning into the new year to yet another Lockdown which was number 3. Marie and Tania
had to shield. We offered everyone a place but only 10 children returned until the February
half term. Janice asked Tania to do work from home by stsrtlng to put together Bags for
home learning for the parents. Tania updated her Makaton tratnin8 during lockdown and
Marie also attended two trainin8 c(￿r5e5 via Teams.
From March 8 all children returned due to the government reopening of the schools
Amanda and Shanthi updated their first aid training. We held Interviews for a new
playworker on Wednesday 31st March with Amy. Amanda. and myself. l am pleased to say
that Kayleigh was offered the job and aC￿Pted. During the Easter holidays Kayleigh updated
her safeguarding training level two and Janice updated her safeguarding level 3.
After the Easter break, we have had 9 new children start, and they are all two-year-olds.
Thls meant that all staff re￿iVed extra hours until July. We decided asfrom May 10th to
have Sports for Tots return to the setting every Monday, funded by the playgroup. Bags for
school collerted in June and received £84.￿. We held a summer hamper which I must sav
was amazing and this ran alongside our usual raffle and in totsl we raised a £246.
FINANCIAL REVIEW
The results for the year are shown in the statement of financial activities and show a net
profit of £1,578 Iloss of £1.966 in 2020} together with the resep4es brought forward give a
totsl reserves figure at the yearend of £39.5781£49501 in 20201.
RESERVES POLICY
The Trustees aim to hold reserves in funds at an adequate level to support the charitys
current and future artivities.

INVESTMENT POLICY
The Trustees have considered the most appropriate policy for investing funds and that the
current arrangement with short term bank depostts meets the requirement to generate a
reasonable return on capital whilst maintaining access to funds for operational purposes.
RISK MANAGEMENT
The Trustees have assessed the major risks to which the charity is exposed and are satisfied
that systems are in place to mitigate exposure to the major risks. The contribution made by
volunteers to the charity are immeasurable as they not only run the committee but also
help with fundraising and communlty artivities.
PLANS FOR THE FUTURE
The charity plans to continue the artivities outlined above in the forthcomin8 years and at
the time of approving the financial statements, the trustees have a reasonable expectstion
that the charity has adequate resources to continue in operational existence for the
foreseeable future. Thus, the Trustees continue to adopt the going concern basis of
accounting in preparing these financial statements.
STRucfuRE, GOVERNANCE AND MANAGEMEpir
Sandcastles pre-school playgroup is a company limited by guarantee governed by Its
Memorandum and Artides of Association. tt became a registered charity on 27 October
2003. In the event that the charitable company 15 wound up the members agree to
contribute an amount not more than £1 to the assets of the charitable company.
SANDCASTLES PRE-SCHOOL PLAYGROUP
LlSf OF TRUSTEES
FOR THE YEAR ENDING 31 AUGUST 2021
TRUSTEES
The Trustees are a150 the Dirertors for the purpose of company law;
G Shilston
M Tonkin
A Allen
K Burden
L Rescorla
G Rescorla
J Marrion
S Crocker

RECRUITMENT AND INDucfioN OF TRusfEES
Subject to approval of the members, the Trustees may appoint a person who is willing to act
to be a Trustee. Potential Tru5tee5 meet the Trustees and senior management prior to the
proposal as a Trustee. Once appclinted. Trustees undertake an induction into the worklng of
the charitable company including observing operational actNity, discussion with staff and
reading infomiation suth as financial statements and other evaluation documents.
The trustees are legally responsible for the overall control and management of the charity
and the Nursery Manager is responsible for the day to day management and administration
of the charity and reports to the Trustees.
SANDCASTLES PRE-SCHOOL PLAYGROUP
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDING 31 AUGUST 2021
Company law requires the Trustees to prepare financlal ststements for eath financial year
which give a true and fair view of the state of affairs of the charity and of the incomin8
resources and application of resources Including the income and expenditure of the
charitable company for that year.
In preparin8 these finanoal statements the are required to:
Select suitable financial statements and then apply them consistently
Observe the methods and principals in charity SORP
Make judgments and estimates that are reasonable and prudent
State whether applicable UK accounting standards have been followed
Prepare the financial Statements on the going concern basi5
The Trustees are responsible for keeping adequate accountlng records that disd05e with
reasonable acctsracy at any time the financial position of the charity and enable them to
ensure that the finanaal statements comply with the Companies Act 2006. They are also
responsible for safe guarding the assets of the company and hence fortaking reasonable
steps for the prevention and detection of fraud and other irregularities.

SANDCASTLES PRE-SCHOOL PLAYGROUP
STATEMENT OF FINANCIAL ACTIVITES
FOR THE YEAR ENDING 31 AUGUST 2021 done
2021
Note
Donations and Grants
£140
Fundraisin8 Income
Charitsble Actmties
other Incorne
£1,112
£67565
£274
El,444
Tatal Income
£68.677
Charitable Activitles
£67,099
£62,720
£1578
(£1,9661
The ststement of financial activitie5 includes all gains and losses recognised in the year
All Income and expenditure derive from corrtlnuin8 attlvltles
The charlty has opted to prepare the accounts under Charities SORP {FRS 1021 and Is exempt
from preparin8 a cash flow statement on the grounds that it is a small charity

SANDCASTLES PRE-SCHOOL PLAYGROUP
BALANCE SHEET
FOR THE YEAR ENDING 31 AUGUST 2021
31 Aug
zou
31 Aug
2020
Current Assets
Business Account
£17.871
£21.657
£27,794
£21.657
£50
£49￿1
Savings Account
Ltd Co Account
Totsl in the Bank
£39￿78
Prepa￿ents
Computer E
uipment
Depreciation on Computer Equi.
Fixtures and Fittings
Depreciation on Fixtures and Fit.
Carrylng Amount
£8,488
1£8.4681
£8,577
1£8,4921
£106
£8.488
{£8,425)
£8.577
{£8,406)
£234
Total Assets
£39.683
£37,933
Current Uabllltle5
Accounts Payable
Reserves Brought Forward
£320
£43.998
£148
£43.998
Net Assets
(£4,635)
(£6,213)
Current Yeats
£1578
(£1.966)
The company was entitled to exemption from a￿lIt under section 477 of the Companies Act
2(M]6 rela￿n8 to small companies.
The members have not required the company to obtain an audit in accordaftce with section
476 of the Companies Act 2006.
The dirertors acknowledge their responsibilities for complying with the requirements of the
Companies Act with respect to accountin8 records and the preparation of accounts.

These accounts have been prepared in accordan￿ with the provisions applicable to small
companies subjert to the small companies regime and in accordance with FRS102 SORP.
Signed on behalf of the charbtys
Trustees
Print Name
Ifrsten Burden
nature
Positkjn
Chairman
Date
6113r2022

SANDCASTLES PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDING 31 AUGUST 2021
I. ACCOUNTING POLiaES
These financial statements have been prepared in accordan￿ with FRS 102 The Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. Accounting and
Reporting by Charities the statement of recommended prartice for Charities applying FRS
102, the Companies Act 2Crf)6 and UK GenerallYAc￿pted practi￿ as it appllesfrom I
January 2015. The Charity is a Public Benefft Entity as deflned by FRS 102.
The finan￿31 statements are prepared in Sterlin& whith 15 the functional currency of the
charity. Monetary amounts are rounded tothe nearest £.
At the tlme of approvin8 the financial statements, the trustees have a reasonable
expectation that the charity has adequate resources to continue in operational existence for
the foreseeable future. Thus, the trustees continue to adopt the 80in8 concem basis of
accountin8 in preparing these financial statements.
Income is recognised when the charity is legally entitled to it after any performance
conditions have been met, the amounts can be measured reliably and it is probable that
income will be received.
Liabilities are recognised as soon as there is a lyl or constructlve obligation committing
the charity to pay out resources.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or
valuatlon, net of depreciation and any impairment k>55es.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual
value5 over their useful lives on the following bases:
Plant and machinery
Fixtures and fittings
4 YEARS
4 YEARS
The gain or loss arising on the disposal of an asset is determined as the dsfference between
the sale proceeds and the carrying value of the a&%et. and is recognised in net
income/expenditure for the year.
The company being a re8i5tered charity is exempt from corporation tax.

2. DONATIONS AND LEGACIES
2021
2020
140
274
Donations and grants
Fundraisin8
1.1
3. CHARITABLE ACTivmES
Funded Fees
62.682
55,240
Nursery Fees
4,883
3,657
Total
67,565
58.897
Charitable activities 2021
Charitable artlvltles 2020
4. EXPENDITURE ON CHARITABLE AcnvmES
2021
2020
Staff costs
Depreciation
Rent
Consumables
Play Materials
Play Activities
Refreshments
Cleaning and Waste Disposal
Equipment Lease
Repalrs and Renewals
Insurance
IT Software
Payroll and Bookkeeping Fees
Postage
Professional Fees
Staff Tr3ining/clothing
Stationary
Telephone & Internet
Governance Costs
Miscellaneous
56,421
128
2,650
508
696
49,673
166
3,075
732
658
477
196
738
370
645
134
2,293
397
216
552
854
374
2,280
256
785
538
136
474
2,057
187
50
i(K)
163
Total unrestricted funds Yr ending 31 Aug 2021
67.099
Total unrestricted funds Yr ending 31 Aug 2020
62,720

5. SUPPORT cosrs AND GOVERNANCE
2021 £
2020 £
Operating lease charges
Independent examiner fees
631
458
50
508
731
6. TRUSTEES
None of the trustee5 have been pald any remuneration or re￿1ved any other benefits from
an ernployment with thelr charity or a ￿lated entity. No Trustee expen5e5 have been
incurred.
7. RELATED PARTY TRAN￿4￿10N5
Remuneratlon of key management personnel
2021
20,280
2020
19,658
8. EMPLOYEES
2021
2020
The Average number of employees during the year was
Employment costs
Pension costs
55,810
611
56,421
49,121
552
49,673
9. TANGIBLE FIXEO ASSE[5
Computer
Equipment £
Fixtures and
Fittings E
Total £
At I September 2020
Addltlons
At 31 August 2021
8,577
17,065
,577
17,065
Deprttiation
At I September 2020
Depreciation charge
At 31 August 2021
8,425
43
8.407
86
8,492
16.665
166
16,831
Carryin8 Amount
At 31 August 2021
20
86
106
At 31 August 2020
63
171
234
io

10. OTHER CREDITORS FALUNG DUE wfTriiN ONE YEAR
2021 £
631
2020 £
458
Other creditors
11. OPERATING LEASE COMMrrMENT5
At the reporting end date the charlty had outstandin8 Commitments for future minimum
lease payments under non-cancellable leases, which fall due as follows:
2021 £
2020 £
458
229
Within one year
Between 2 and S years
631
li

CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trusteesl
members of
SAND C45TLES PÉE-KCH QOL PLA YGT/2oL4
On accounts for tho y•ar
6nd8d
3/ Au&uJT?021
Charity no
(rf any)
/100330
Sèt out on pago8
I report to the trustees on my examination of the
¢¢ounts of th8 above
Responslbllltles and
basls of r8POrt
As the charitys trustees, you a￿ ￿spOnsIble for th8 preparation of th8
accounts in accordance with the requirements of the Charities Act 2011
(Ih8 A(*"l.
I report in respect of my examination of the Trust's accounts ¢arrled out
under section 145 of the 2011 Act and in carying out my examination. I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
Indepondont trhe Charity's gross income exceeded £250.000 and l am qualified to
examlnerfs Statemènt urKlertake the examination by being a qualified member of [insert name of
appli¢able listed bodyll. Delete I l il not 8ppli¢able.
I have compl8t8d my examlnatlon. I confimi that no material matters have
come to my attention in connection vith the examination {other than that
discbosed below.) ¥*hich grrfes me cause to belleve that in, any material
respe¢L'
the accounting re￿rdS were not kept in accordance wlth section 130
of the Charities Acl: or
the accounts did not a¢¢ord with the accounling records; or
the accounts did not comply with the applicable requirements
conceming the fomi and content of accounts set oul in the Charities
{Accounts and Reports) Regulatlons 2008 other than any requirement
that the accounts grve a Irue and fairf view which is not a matter
considered as part of an independent examination.
I have no concems and have come across no other matters In connectlon
with the examination to which attention should be dravm in this report in
order to enable a proper understanding of the a¢¢ounts to be r8ach8d.
. Please delete the words in the brackets rf th8y do not apply.
SIgn￿.
Date:
// aoa
Name:
Relevant professional
quallflcatlon{s) or body
M46)7 - 4FI / ttCCoL4 L/Tr)ThJ)
IER
Oct 2018

(If any):
Addrnss:
Section 8
Disclosure
Only complete rf the examiner needs to highlight material matters of concern
(see CC32. Independent examinats'on of charity accounts.. directions and
guidanc8 for examineTS).
Give here brlef datalls of
any Items that the
examiner wishes to
disclose.
IER
Oct 2018

PIPPA ARTHUR
A ¢ ¢ O U * Y A 11 ¢ Y
rtonthe
Ip
I rePirt￿the accLwllts ofd*th•ity fr¢tsYe4rFJ¥l )udAu8DIt2021.
fwrvierf.
h8v¢fyMb¢mmet: or
this r¢pwL
18Maknk￿aOw.
town.
Tel
017￿)y￿￿)3
ttwal TR276DP.
m￿lIe 07874 2X)574
wekn.te