2022-08-31-accounts

Registered number 06816471

Dilwyn Playgroup

Report and Accounts

31 August 2022

Dilwyn Playgroup Registered number: 06816471 Directors' Report

The directors present their report and accounts for the year ended 31 August 2022.

Principal activities

The company's principal activity of the company is to provide a friendly, play-orientated nursery where children are encouraged to learn and develop into confident, independent individuals within the statutory framework of the Early Years Foundation Stage.

Directors

The following persons served as directors during the year:

Ms R Calow-Harris Mrs L Lewis Mrs T Maccurrach-Paine - resigned 20th October 2022 Mr MJ Hiester-Wallis - appointed 20th October 2022 Mrs BL Pryce - appointed 20th October 2022 Mrs N Williams Mrs E Forsbrooke Mrs S Holmes

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 6 May 2023 and signed on its behalf.

Mrs L Lewis Director

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Dilwyn Playgroup Accountants' Report

Accountants' report to the directors of Dilwyn Playgroup

You consider that the company is exempt from an audit for the year ended 31 August 2022. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Cockett & Co. Ltd Chartered Accountants

2e Rainbow Street Leominster Herefordshire HR6 8DQ

6 May 2023

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Dilwyn Playgroup Profit and Loss Account for the year ended 31 August 2022

Turnover Administrative expenses Operating loss Loss on ordinary activities before taxation Tax on loss on ordinary activities Loss for the financial year	2022 £ 49,290 (50,518) (1,228) (1,228) - (1,228)	2021 £ 46,436 (47,676)
		(1,240)
		(1,240) -
		(1,240)

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Dilwyn Playgroup Registered number: 06816471 Balance Sheet as at 31 August 2022

Notes Current assets Cash at bank and in hand Creditors: amounts falling due within one year 3 Net current assets Net assets Capital and reserves Profit and loss account Shareholder's funds	2022 £ 12,264 (630) 11,634 11,634 11,634 11,634	2021 £ 13,162 (300) 12,862 12,862 12,862 12,862	2021 £ 13,162 (300) 12,862 12,862 12,862 12,862
			12,862
			12,862
			12,862

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Mrs L Lewis Director Approved by the board on 6 May 2023

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Dilwyn Playgroup Notes to the Accounts for the year ended 31 August 2022

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2 Employees Average number of persons employed by the company 3 Creditors: amounts falling due within one year Trade creditors	2022 Number 4 2022 £ 630	2021 Number 4
		2021 £ 300

4 Other information

Dilwyn Playgroup is a private company limited by shares and incorporated in England. Its registered office is:

Cedar Hall Dilwyn Hereford HR4 8JS

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Dilwyn Playgroup Detailed profit and loss account for the year ended 31 August 2022

Sales Administrative expenses Operating loss Loss before tax	2022 £ 49,290 (50,518) (1,228) (1,228)	2021 £ 46,436 (47,676)
		(1,240)
		(1,240)

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Dilwyn Playgroup Detailed profit and loss account for the year ended 31 August 2022

Sales Fees Nursery Education Funding Fundraising & donations Administrative expenses Employee costs: Wages and salaries Premises costs: Rent Light and heat General administrative expenses: Materials and equipment Milk, squash and snacks Trips, parties and activities Staff training and welfare Subscriptions Sundry expenses Accountancy fees Advertising Bank charges Insurance Fundraising expenditure Telephone	2022 £ 9,744 38,650 896 49,290 38,877 38,877 3,000 550 3,550 2,874 1,402 805 125 668 54 330 50 144 630 325 684 8,091 50,518	2021 £ 4,499 41,869 68
		46,436
		36,802
		36,802
		3,000 509
		3,509
		3,333 1,178 250 150 576 - 300 50 144 617 - 767
		7,365
		47,676

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