Egton Play Group (A Company Llmlted by Guarantee) Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2024 'Charlty Commissloners Cop Charity Number, 1107828 ANDERSON BARROWCLIFF LIMITED Chartered Accountants
toll Pl CooleDts of the YurE tAt¢ments Pag¢ Report of the Trustees Independent ExamlDer's Report Statement of Financi21 Activities BalaDce Sheet Notes to the FinaD¢lal StAtements 7 to 12 Detslled StAtemeDt of Ffrnancial Aetlvlties 13 to 14
on Pla Gro of the Tru t2 The Trustees present their report together with fancial statements for the year ended 31 August 2024 which are also prepared to meet the r¢quirem¢nts for a directors, report and accounts for Companies Act purposes. OBJEcfIvES AND AcrIvrriES Objective5 and aims The organisation's objects and its principal a¢tTvity is to provide a play group for and to advan¢¢ the int¢ra¢tion of children of pre-school years of age within the vicinity of Egton, near Whitby, North Yorkshir¢. The Trustees are sat15fied with the results for th¢ year. North Yorkshire County Council fimding is down 460/D due to fimding being overpaid in the previous year and less children being eligible for funding. Overall. there has been a decrease in Income of almost £IO.000. The overall effect of this is a deficit of £17,432 in 2024 compare to a deficii of £10,027 in 2023. FINANCL4L REVIEW Reserves policy The unrestricted futjds not committed or invested in tangible fjxed assets (free reserves) held by the Charity currently amount to £39,359 whi¢h is approximately 12 months Nnning ¢osts. The Trustees do not consider thÉs level to be excessive and believe that it is adequate to cover all obligations, support ¢urrent a¢tivities and ensures that funds are available if council fijnding is reduced or there is a lemporary fall in numbers. STRUCTURI, GOVERNANCE AND MANAGEMENT Cbarity constitutlon The charity is constituted as a Cotnpany limited by guarantee, without a share capital, as is therefore governed by a Memorandum and Arti¢les of Association. Tt became a registered charity on 23 July 2004. The chartty is organised so that the Trustees meet regularly to manage the affairs of the Charity. Recruitment and Appointmeut of Dew trustees Trustees are selected from existing employees based on len8th of service. Trustee Statement In setting our objectives and plannin8 our activities the trustees have given Careful consideration to th¢ Charity Commission guidance on public benefit. This report has been prepared in accordance ivlth the special provisions of Part 15 of the Companies Act 2006 relating to small companies. REFERENCE AND ADMllYISTRATIVE DETAILS Registered Company uumber 05188131 (England and Wales) Registered Charity number 1107828 Registered offlee Ststion Buildings Egton Bridge WHITBY North Yorkshire Y021 lux Page I
1202 Trustees SUza[e Comforth Margaret Mortimer Elizabeth Blythman Claire Elizabeth Colley Independent Examlner Anderson Barrow¢liff Limited Chartered AcGountants 3 Ktngfisher Court Bowesfield Park Stockton on Tees TS18 3EX Solicitors The Endeavour Partnershtp LLP Tobias House St Mark's Court Teesdale Stixkton on Tees TS17 6QP Baukers Yorkshire Bal pl¢ 30 St Vincent Plac¢ Glasgow G12HL 11.5 202S Approv¢d by ord¢r of Ihe board of tru¥ttts on ....,,... .. .. ............................ and signed on its t*half by: Ms S Comforth - Trustee Page 2
Inde endent Eiamiuer'5 Re OD PIA rt lo tht Trust Illd¢peDdellt examiner's report to the trustees of Egton Play Group ('the Comp2uy') I report to the charity trustees on my exaa]ination of the accounts of the Company for the year ended 31 August 2024. R¢sponsibiliÉies and basis of report As the charity's trustees of the Company (and also its directors for the puryoses of company law) you are responsible for the preparation of the accotmts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act?. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for tndependent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act,). tn canying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examiner'g statement I have complet¢d my examination. I confm that no matters have come to my attention in Connection with the examination gtving me Cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act. or the accounts do not accord with those records. or the accounts do not Comply with the accounting requirements of Section 396 of the 2006 A¢1 other than any requirement that the accounts give a true and fair view which is not a rnatt considered as part of an independent examination. or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Pra¢ti¢e for accounting and reporting by charities (applicable to charities preparing Iheir accounts in ac¢ordanee with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)), I have no concerns 8nd have come across no other rnatt¢rs in Connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mrs J M Bennett FCA Anderson Barrowcliff Limited Chartered Accountants 3 Kingfisher Court Bowe5field Park Stockton on Tees TS18 3EX Dale: ....2.1... Page 3
E ion Pl4 Grou tatement of Finanei#l Activities forth Y ed31 ust2 tin in 24 2024 Unrestricted fund 2023 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2,850 Charitable aetivities Income frorn charitable activities 27,059 38,618 Other trading activities Inveslrnenl income 829 2,528 Total EXPEINDII'URE ON Charitable activltles Charitable activities NET INCOMTr,/(EXPENDITURE) (17,432) (10,027) RECONCILIAI'IOIY OF FUNDS Totsl funds brought forward 56,791 66,818 TOTAI, FUNDS CARRIED FORWARD The notes fomi part of these financial statements Page 4
ton Ust 2024 2024 Unrestricted fund 2023 Total funds Notes FIXED ASSETS Tangible assets 2,945 3,659 CURRENT ASSETS Debtors nvestments Cash at bank and in hand 12 13 3,134 24,769 1,657 23,786 38,052 55,796 CREDITORS Amounts falling due within one year 14 (1,638) (2.664) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 39,359 56,791 NET ASSETS FUNDS Unrestricted funds 39 TOTAL FifNDS 39 The charitable company is entitled to exemption from audit under Section 477 of the Companies A¢t 2006 for the year ended 31 Au8USt 2024. The members have not required the Company to obtain an audlt of ils fJnan¢ial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006. The trustees a¢knowled8e their responsibilities for {a) ensuring that the charitable rompany keeps accounting records that ¢omply with Sections 386 and 387 of the Companies Act 2006 and preparing financial stalements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each fcIal year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statem¢nts, so far &5 applicable to the charitsble company. (b) The no¢es forn] part of these fLtwicial statements Page 5 ntinued...
Balance Sheet - Colltill 31All Th¢s¢ financial ststements have been pr¢par¢d in accordan¢e with the provisions applicabl¢ to charitable wmpanies subject to the small companies regime. The finan¢iaI staiements were approvd by the Board of Tne¢S and authorised for issue o and were signed on its behalf by.. 2Vo.."J125 C E Colley rustee E Blythman - ruslee The notes form part of these fmancial statements Page 6
ton Pla Grou ACCOl)NTG POLICIES BasTS of preparing the financial stxttments The Charitable company is a registered charity in England. The address of the registered office is given in the company infomiation on page l. The nature of the charitable Gompomy's operations and principal activities are shown in the TrLLStee's R¢port. The charity is a private company limited by guaraulee. The members of the ompany are the trustees listed on page l. In the event of the Charity being wound up. the liability in respect of the guarantee is limited to £1 per member of the Charity. The Charitable company constitutes & public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recoullnended Practice applicable to charitable companies preparing their a¢¢ounts in accordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102), the Charities Act 2011, the Con)panies Act 2006 and UK GeneraIly Accepted Practice as it applies frorn l January 2015. The fuwicial statements are prepared on a going Concern basis under the historical cost convention. The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a 80ing ¢oncern. The trustees have considered the level of funds held and the expected level of income and expendiNre for 12 months from authorising these finan¢ial statements. The financial statetnents are prepared in sterling* which is th¢ fijnctional currency of the charitable company, rounded to the nearest £. The si8nifi¢ant accounting policies applied in the preparation of these financial slatements are set out below. These policies have been consistently applied to all years presented unless othenvise stated. Income Items of income are re¢ognised and included in the accounts when 811 the following ¢riteria are met'.- - The Charity have entitlement to the fimds. Any perfomiance conditions attached lo the item(s) of income have been rnet or are fully within the control of the charity. - There is sufficient certainty that receipt of the Income is considered probable,. and - The amount can be measured reliably. Income from charitable activities includes income recognised as earned (as the related services are provided) under contract or where entitlement to grant fiu)ding is subject to specific perfomian¢e conditions. lJ]come from sal¢s of food of meals and milk is net of the related expenditure and included within food and subscriptions. There is no other netting off within the accounts. Investment income is recognised on a receivable basis. Expenditurg Liabilities are recognised as soon as there is a legal or Constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classifjed under headings that aggregate all costs related to the Category. It includes attributable V AT whi¢h cannot be recovered. Direct costs comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiartes. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs are those nctIOnS that assist the work of the Charity but do not directly relate to charilable activities. Govemance costs include Ihose incurred in the governance of the charity which are associated with the constitutional and statutory requirements. Page 7 Continued..
tes ¢0 ihe Flnamtiil Statemeo ear Ended 31 A oed st 2024 ACCOUNTtNG POLICIES - continued Tangible rued assets Depreciation is provided at the following annual rates in order to lte off each asset over its estimated useful life. Building Toys and equipment Computer equipment 40/0 on cost 200/0 on cost 250/0 on cost Fund accounting General funds are unrestricted funds which are available for use at the dis¢retion of the Trustees in fijrtherance of the general objectives of the charity and which have not been designated for other purtM)ses. Pension costs The ¢haritable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are Charged to the Statement of Financial Activities in the period to which they relate. Debtors Prepayments and other debtors are recogoised at the transaction price. toveslmejjts cU¢t assets investments are short terni highly liquid inveslments and are held at cost. They have a maturity of less than one year. at bsuk Cash at bank and cash in twid includes cash and short tern] highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Creditors Creditors with no stated interest rate are recognised at their transaction price. OTHER TRADING ACTIVlEs 2024 2023 Fundraising events 829 INVESTMEKf INCOME 2024 2023 Deposit account interest Page 8 continued...
tes t the Ffifj fort eYearE méDts- cotttinued usl 2024 d31 INCOME FROM CHARITABLE ACTtvrriES 2024 2023 Activity North Yorkshire County Council grant Food and subscriptions tn¢ome from charitable activities Income from charitable activities 17,479 32,201 CIIAIUTABLE AcfIvITIES COSTS Direct Costs (see note 6) Support ¢osts (see note 7) Totals Charitable activities ECT COSTS OF CHARrrABLE ACTIVITIES 2024 2023 Staff costs Equipment and toys Repairs and ren¢wals Singing classes 38,249 2,099 73 259 41,933 1,480 414 252 SUPPORT COSTS Support costs allocated to activities Governance costs Tolals Charitable activities 9th46 Page 9 continued...
I to tbt Fim#nLIA lat¢ the Y Ended 31 - eonilnued ust2 SUPPORT COSTS- eolltinued Support costs. included in the above, as follows.. Support costs altocated to activities 2024 Charitable activities 2023 Total activities Rates and water tnsuran¢e Light and heat Telephone Posla8e and stslionery Sundries Courses Cleaning and maintenance Depreciation of tangible fLxed assets 131 1,91Tr 2,498 1,142 51 435 990 59 714 380 1,682 1,635 1,077 73 747 145 174 774 Governance eo$ts 2024 Charitable activities 2023 Total activities tndependent Examiner's fee NIT INCOMEI(EXPENDtTURE) Net in¢ome/{expenditure) is stated after cE]arginW(crediting): 2024 2023 Depreciation- owned Essets 714 774 TRUSTEES, REIlL4T[0N AND BENEFITS Four of the trustees.. Suzanne Cornforth, Margaret Mortimer, Elizabeth Blythman and Claire Colley received remuneration from the chartty totalling £32,807 and pension contributions of £930 as pennitted in the Articles of Association. They were paid the norn]al commercial salary for the work done. Trustees, expenses There were no trustees, expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023. Page 10 continiied...
otes to t io. STAFF COSTS 2024 2023 Wages and salaries Oth¢r pension costs 37J19 930 41,002 931 The average monthly number of employees durin8 the year w&s as follows: 2024 2023 Management administration No employees received ¢moluments in cxcess of £60,000. ii. TANGIBLE FIXED ASSETS Toys and equipment Computer equipment Building Tolals COST At I September 2023 and 31 August 2024 683 DEPRECL4TION At I September 2023 Charge for year 9,903 522 18,221 192 28006 714 At 31 Au8USt 2024 NET BOOK VALUE At 31 August 2024 333 At 31 August 2023 525 12. DEBTORS: AMOUNTS FALLING DttE IVITHIN ONE YEAR 2024 2023 Other debtors Prepayments 1,728 406 405 1,252 1,657 Pagell ontinued...
ton PIA iYote5 t the frIDAweial Stst¢meots- eolltiDued ror the Year Ended 31 Au t 2024 13. CURRENT ASSET JI4IVESTMENTS 2024 2023 Short term deposit CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other creditors Accrued expenses 1,638 1,638 15. ELoyEE BENEHT OBLIGATIONS The charity operates a defined contribution pension scheme for the benefit of its elnployees. The amount recognised as an expense in the year is £930 (2023: £931). 16. RELATED PARTY DISCLOSURES As stated in note 9, four of the trustees received rernuneration lotalling £32,807 from the ¢harity. There were no other related party transactions. Page 12
toll Pl Detfjil Slthlernent of FioD¢lal Activi lor the Year Eoded 31 512024 2024 2023 INCOME AM) ENDOWMENTS Dollatiolls and legaties Donations 2,850 Other tradillg activities Fundraising events 829 2,528 Investmell¢ Income Deposit account interest 2,156 1,263 Charitable activities North Yorkshire County Council grant Food and subscriptions 17,479 32,201 Total ineomiDg resouree$ 32,894 42,409 EXPENDfruRE Charitable actlvities Wages Pensions Equipmeni artd toys Repairs and renewals Singing clwes 37J19 930 2,099 73 259 41,002 931 ,480 414 252 40,680 44,079 Support eo$18 Support eosts allocated to aetivities Rates and water tnsurance Light and heat Telephone Postage and stationery Sundries Courses Cleaning and maintenance Depreciation of tangible fixed assets 131 1,910 2,498 1,142 51 435 990 59 714 380 1,682 I,635 1,077 73 747 145 174 774 7,930 6,687 This page does not form part of the statutory fmancial ststements Page 13
pi DelAIl St of Flttancl 31Au Activiti t 2024 2024 2023 Support costs alloeated to activitie8 Governance Costs Independent Examiner's fee TotaI res0CeS expended Net expeuditure 17 This page does not form part of the statOry fmanc(al statements Page 14