ALTON COMMUNITY PLAYSCHOOL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Contents Reference & Administrative Infonnation Trustees, Report Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements
ALTON COMMUNrrY PLAYSCHOOL YEAR ENDED 31 MARCH 2024 Reference and Administrative Inforniation Incorporated in England and Wales on 7 April 2004 Number Charity Company 1106438 05097495 Directors and Trustees C Motoca M Henderson Reilly A Pozzi R Giovanetti N Kashtelyan A Simpey H-M Bond Registered Office Fontley Way London SW15 4LY Bankers Metro Bank One Southampton Row London WCIB SHA Independent Examiner R Dean FCA Purley Surrey CR8 4DY
TIiUSTEFS REPORT forthe year ended 31 March 2(tt4 ReaTrAtrent and Appointm¢nt ofDir¢etOT¥ and Nornin Person jointty lead thes& The sessiOX]s covcrthc obligations ofM8nagement Commitr Mem the content of the MI0rndUrn and Arti¢l¢s of AssoGithon andthc Slmegic PI80 of the As%)ciatio New Trustees and Mryement Commitr membeTS bav¢ be¢n added to the Collwie5 Ho¥ they as follows: C Moto4 K H¢nderson Rellty. A Poz4 L Giovanrfty N. Kashtety4 A Simpey and Bon RlskPollcy consistent delivy for all OPttionai aspects of the dwitable c4)rnpany. These proc&4ures n ptrityJi(alty review to The Manag are rtspOnsi1e for ensuTing that the clwity detiV4XS th¢ seThi¢ts $thed and that key perfornMnce
TRUSTEES REPORT (contitilled) for the year ended 31 Mard 2024 in th¢ir publication Thtwnai Finrncial Cozrtrols for (ThthIi¢ioD CC8) Investment Pow¢rs and R¢strietious 1961. Activities and Achievements Ahon Community PlaysdK)ol believes that th¢ir overnll objectives were achiev during the ye•z. Due to th¢ financial directors and tsijstees. In this way. we aim to raise more funds to achieve and g¢n¢Tate the 8ppropriate Ollt of finding to th¢ d¢fiGiL Muth of the deficit that w¢ hold is th to an i1Krc numE¢r of children with Spxial Ethication Needs 2nd Di>bilitses who need an e4Jlwittd ratio. Thttefor< the nUDth of staff memkn ¢ll10Y 7s higher er. Moreover. a sensory classroom h&$ been devd01 to enable Childre Spla1 Educational Needs and Di9obilits¢s (SEND) to rn small group activitses to re8ulate their ithviour and firther support thcir Ining and developmenL This thc last few years, ithich continues to be high- StilL duldr¢n are givets the best opportsm1ts to thrive xti a saf4 well. around £800. Sinct the JuGIw p2ge vas develope4 we also raised £li)QQ. whs¢h Ib#ock Primy School donated to our settitiir as b)oks. A5 FHrt of the Curiosity Approach Pthgogy. we use nattval r¢souT¢eS ts) enable children to become tnore independent Ènd use their imagination rh¢r toys meaut to bc used for one intsjtion Ci.e. a toilet roll could be many things ralher than a pJasti¢ w toy). As of the Curiosty Apprnath proix we xlso he bLth forall (xldren tr borrow. We are part of two Proje the Space to Fl¢)urish and the One ProjecL and have paid the expenses for our staff members to attend thi& The nur5cry Indusioa for All proje£t C4)nti)wes to be vay popular siti it offers a chlld-centffd appmath to working as part of Inteatsd Ser41 alongside prof¢ssionaIs such as Spe and language therapist& occupational therdpi yoga teachtt& PE tettbery eductional psyth1oW Par feel very supporte4 and the OFSTED inSpknr.
fortheyear ended 31 March 2024 io Alton offers fifteen hours ea¢h week in lin¢ wilh WaDdsworth fimthg for atl 3. & &year.olds and fifteen houts ead) week for twtryear-old dIsadVged djildren and 2.yeaT-ok¢ working pzratt& Jf they gre c]as8ed as eligible by WandswDrth and C. tbese ses81iX are vy p)pular. aud niost parts use this for five thre+hour sessioD5 cath week t&m time. The fIng for 2 to 4year-01&8 has intasl sinc¢ septern 2023. Th¢ fimding b&$ increased by 36% ptr ¢bild and continues to be the same for Children agpj two year4 Supporti us financially. Therefor4 it was 38T at th¢ last AGM to uptake Since Septthr 2017. ACP has offered thity fordll1dzen aged 3 to 4 whose pa[ts art ell7)1. The playscbool has taken adv of th¢ 1rn7ning by Wartdsworth E8rty Years and Nwsery Inclusion for All of the Early YeaTS Education R¥?Y Pro 3 SENCO training deliv&<l by the Depthtnart of EduL*io RtsdiDg Etivironmts Epilepsy Awarenes4 B&sic AutisEU Awann¢¥ EY Yeas M81ang Sense of Autiw4 Meeting the Needs of Deaf Pupils. Slow Knowledge and UnhU1¢d (Thi14 Univusiry of Rochampknn Frobel Conftxence, Connell NurturL Challenge..
TRusfEES REPORT (continue foT the year ¢nded 31 Marth 2024 Fund Ypp Years Pu Some childrn may be eli1¢ for a dcprivalion suppl¢murt calculat&4 using the Inc¢)me Deprivation Affecting Children Index ODACT) r&Éng ftf the cbild's posttr Thc provider shoutd Use the futtdiDg to be]p support ¢hildten from so¢ially It was introducd in 2018 for thildrn 3 to 4 years old 2019 for children t4vo years ol(L The thldrenwho qualxfy wiu It was Intro in 2019 aod ben¢fits eath year five dd[th with SpecAI FAWatiOn Neab 3 and 4 ytm old Last OFSTED I"ofNov¢mb¢r 223. Future PI*Ds The futsre plans are Is fj)Ilows: To promote the ftee 15 houts and 30 hours for 2 3. and &ye•r-old To atsble rn0 thildrcll aged 18 monts kn 2 yeats old to attend a8 the fimthng h&% incre&8ed SI]filndY 25.11.2024
ALTON COMMUNrrY PLAYSCHOOL Independent examinerfs report to the trustees of Alton Community Playsth I report to the charitvs trustees on my &xamination of the accounts of Alton Community Playschoo (the Trust) for the year ended 31" March 2024. Responsibilities and basts of report The trustees { who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Att 2006 { the 2CK)6 Act) I report in respect of my examination of the charivs accounts carried out under section 145 of the Charities Act 2011 ( the 2011 Act}and in carrying out my examination. I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act Independent exominerfs stotement I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination which gNes me cause to believe that in, any material respect: (l) the accounting ordS We not kept in accordan with section 386 of the 2006 Act: or {2) the accounts did not accord with these records; or (3) the accounts did not compfy with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination or (4) The accounts had not been prepared in accordance with the methods and principles of the Statement of Recommended pract1 . Accountlng and Reporting by Charitie I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accountsto be reached. Name Richard Dean FCA Signed Date 1611212024 Address 123 Aveling Close Purley Surrey CR8 4DY
ALTON COMMUNITY PLAYSCHOOL STATEMENT OF FINANCIAL AcnvrriES { INCLUDING SUMMARY INCOME AND EXPENDITURE ACCOUNT ) for the year ended 31 March 2024 Unrestricted Restricted Total funds funds funds Total funds 2024 2024 2024 2023 Income Fund raising Charitable acttvities 845 336,269 200 322,147 275,844 60,425 Total 276,689 60.425 337,114 322,347 Expenditure Charitable activities 330,736 52,898 383,634 391,799 330,736 52,898 383,634 391,799 Net loss the year (54,047) 7,527 (46520) (69,452) Total funds brought for4vard 755 7,179 7,934 77,386 Total funds carried forward £{53,292) £14,706 £(38,586} £7,934
ALTON COMMUNrrY PLAYSCHOOL BALANCE SHEEr forthe year ended 31 March 2024 Unrestricted Restricted Totsl fijnds funds Totsl 2024 2024 2024 2023 red Assets Tangible assets Total fred assets 19,241 19,241 26,139 26.139 37,632 37,632 6,898 Cash at Bank and in hand Prepayments (2,3111 7,808 5A97 5551 3(K) 5,851 12,311) 5.497 Current liabilities Creditors: amounts falling within one year ofte year {23,468) (23.468) (11,049) Net current liabifrties (25,779) 117.971 111,049) LESS LM8 T•rm Liabilitles (46.754) (46.754) 124X)O} Total Assets less Liabifrties £153.292)) £14,706 £(38y6) £7.934 Funds of the Charity Restricted funds - Education Funds Unrestricted furKIs 14.706 14,706 (53.292) 7,179 755 (53,292) £(53292) £14.706 £(38%6) £7,934 The company was entitled to exemoion from audit under $477 of the Companies Act 2(K)6 relatingto small companies. The mernbers have not required the companyts obtain an audlt in accordance with section 476 of the Companies Act 21. The directors acknowledge their responsibilities for mplYing with the requirements of the Companies Act with respect to accounting records and the preparation of account> These accounts have been prepared in accordance with the ProvinS applicable to small companies subject to small companies regime and in accordan with FR5102 SORP. Signed by one of trustee/(fiTector on behalf of all ttreCtors gnature of or authenticating accoum5 being sent to Companies House Signed Name Date 13, 12. <)?
ALTON COMMUNiff PLAYSCHOOL NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 IAccounting poliaes The following accounting poliaes have been used consistently in dealing with items which are considered material in relation to the financial statements Statement of Compliance The financial statements have been prepared tn accordance WTth Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan with Financial Report Standard applicable in the UK and Republic of Ireland (FRS102). They also cornpty with the Companies Act and Charities Act 2011. Basis of Preparation The playschool meets the definition of a public entity under FRSIO2. Going Concern. The trustees consider that there are no material uncertainties about the charivs ability to continue as a going concem. Income resour and resources expended All income is recognised once the charity has entitlement to the income. All expenditure is recognised once there is a legal or constructive obligation to that expenditure. Support Costs Support costs include central functions and have been allocated to activity cost categories on a basis Cost with the use of resour$. Governance Costs These include costs attributable to the charitrfs compliance with constitutional and statutory requirements including Independent Examinerfs fees and accountsnLy services. Fixed Assets and Depreciation Tangible fixed assets are ststed at cost less depreciation. Equipment costing over £500 is capitslised and depreciation is charged at rates estimated to write off the cost of the assets over their estimated lives on a reducing balance basis of 25% per annum Computer equipment. Depreciation is charge at the rate of 25% of cost per annum. Sensory Room. Depreciation is charged at the rate of 25% of cost per annum. Building Costs relate to Fire and Safety Regulations. Depreciation is tharged at the rate of 25% of cost per annum.
ALTON COMMUNfTY PLAYSCHOOL NOTES TO THE FINANCIAL sfATEMENTS for the year ended 31 March 2024 2024 2023 2 Governance costs Independent examinerfs fee AccountanLy seNices 240 £700 £1,000 3 Staff costs 2024 2023 Salaries and wages Social Security costs Pension costs 280,690 12,487 4,961 £298,138 295,154 13,659 3,887 £312,700 The staff costs indude £ 42,930 which relates to restricted funds (2023 £64.190) 2024 18 2023 20 Average head count in year No employee received emoluments of more than £60.IJ)O during the year {2023:NIL) 4 Trustees/Directors remuneration l Member of staff who is a trustee and director received muneratIon for her employment. No remuneration was paid for her role as a tnee. C Motoca remuneration £ 40.(M)0 { 2023 £ 41,21XI ) 5 Pension Scheme The charity operates a defined contribution pension scheme. The pension charge for the year represents contributions payable by the charity to the scheme and amounted to £ 4.961 { 2023 £ 3,887) io
ALTON COMMUNif( PLAYSCHOOL NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 6 Fixed Assets Building Sensory Room Equipment Computer Total Equipment Cost Balance at l April 2023 Additions Disposals Balance at 31 March 2024 .0 13,147 83.255 £19,015 £13.147 £50,509 £584 £83.255 Depreciation Balance at l April 2023 Charge forthe year On disposal Balance at 31 March 2024 4.754 4,754 3,287 3,287 37,29) 3.306 292 146 45.623 11.493 £9.508 £6,574 £40,596 £438 £57,116 Net Book Value Balance at 31 March 2024 Balance at 31 March 2023 £9,507 £14,261 £6,573 £9,913 £9,860 £13.219 £146 £292 £26,139 £37,632 li
ALTON commuNy PLAYSCHOOL NOTES TO THE FINANaAL 5fATEMEPtrs for the year ended 31 March 2024 2024 2024 2023 7 Cash at bank and in hand Unrestrirted Restricted Totsl funds funds Total Cash at bank and in hand (2.311) 7,808 5,497 5,551 8 Creditor5 . Amounts fallin8 due within one year Unrestrirted Restricted Totsl funds fvnds Totsl Accruals Taxation and social security 1,780 21.688 23,468 1,366 9.683 11.049 21,688 9 Long Term Liabilities: Loans £46,754 £46,754 The above amount consists of two loans personally guaranteed by a d1ClOr. £24,500 12