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
1
## **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
2
## **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)|
3
## **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
4
**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
5
## **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)|
6
## **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|
7