## **Cheeky Monkeys Play Group**
**Charity No. 1139852**
**Company No.**
**Trustees' Report and Unaudited Accounts**
**31 August 2024**
**Cheeky Monkeys Play Group Contents**
||Pages|
|---|---|
|Trustees' Annual Report|1|
|Independent Examiner's Report|2|
|Statement of Financial Activities|3|
|Summary Income and Expenditure Account|4|
|Balance Sheet|5|
|Statement of Cash flows|6|
|Notes to the Accounts|7|
|Detailed Statement of Financial Activities|8 to 9|
Page 1
**Cheeky Monkeys Play Group Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 August 2024.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No.**
## **Charity No. 1139852**
## **Principal Office**
c/o Westfield Community Primary School Askham Lane Acomb YO24 3HP
## **Registered Office**
Westfield Primary School Askham Lane Acomb York YO24 3HP
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
J. Rowell E.L. Thompson R.S. Walker
## **Accountants**
Mollan & Co Accountants Ltd Holtby Manor Stamford Bridge Road Dunnington York YO19 5LL
## **OBJECTIVES AND ACTIVITIES**
To Offer quality childcare for children from the age of 2 years in a safe stimulating environment with highly trained members of staff.
The setting offers government funded spaces for 2 year olds if the family meet certain criteria. 15 hours funding is available for all 3 to 4 year olds with additional 15 hours funding for eligible families.
## **ACHIEVEMENTS AND PERFORMANCE**
Page 2
**Cheeky Monkeys Play Group Trustees Annual Report**
The setting gained an outstanding rating from Ofsted in June 2015 which enables the setting to offer funded places for children (setting must be good or above to offer funded places). The setting has moved to within the school they are housed which allows them to offer more places for children and their families. By offering funded places for 2 year olds the setting has found they are able to make a greater impact on the child's development from their young age. With regards to early intervention, if there is a concern over a childs development the setting is able to get extra support at an early stage. This enables each child to reach their full potential. the setting has a substantial waiting list which see a steady flow of children gaining access to the setting
## **FINANCIAL REVIEW**
The organisation has a healthy bank balance and no outstanding debtors
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Type of governing document - Constitution
All trustees are voted on to the committe and also for the positon they hold
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
E.L. Thompson Trustee 28 February 2025
Page 3
**Cheeky Monkeys Play Group Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Cheeky Monkeys Play Group**
I report to the charity trustees on my examination of the financial statements of Cheeky Monkeys Play Group for the year ended 31 August 2024.
## **Responsibilities and basis of report**
As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 financial statements to be reached.
Rob Mollan IFA Mollan & Co Accountants Ltd Holtby Manor Stamford Bridge Road Dunnington York YO19 5LL 28 February 2025
Page 4
**Cheeky Monkeys Play Group Statement of Financial Activities for the year ended 31 August 2024**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Charitable activities
5
Investments
6
**Total**
**Expenditure on:**
Other
7
**Total**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
-
158,263
231|**Total funds**
**2024**
**£**
-
158,263
231|**Total funds**
**2023**
**£**
(1)
131,269
89|
|---|---|---|---|
||158,494
141,322|158,494
141,322|131,357
131,158|
||141,322
-|141,322
-|131,158
-|
||17,172
-|17,172
-|199
-|
||17,172|17,172|199|
||17,172
53,763|17,172
53,763|199
53,564|
||70,935|70,935|53,763|
Page 5
**Cheeky Monkeys Play Group Summary Income and Expenditure Account**
## **for the year ended 31 August 2024**
|Income
Interest and investment income
**Gross income for the year**
Expenditure
**Total expenditure for the year**
Net income before tax for the year
Tax payable
**Net income for the year**|**2024**
**£**
158,263
231
158,494
141,278
141,278
17,216
(44)
17,172|**2023**
**£**
131,269
89|
|---|---|---|
|||131,358|
|||131,141|
|||131,141|
|||217
(17)|
|||200|
Page 6
**Cheeky Monkeys Play Group Balance Sheet at 31 August 2024**
|**Company No.**
**Notes**
**2024**
**£**
**Fixed assets**
Tangible assets
9
-
**Current assets**
Cash at bank and in hand
72,083
72,083
**Creditors:**Amount falling due within one year
10
(1,148)
**Net current assets**
70,935
**Total assets less current liabilities**
70,935
**Net assets excluding pension asset or liability**
70,935
**Total net assets**
70,935
**The funds of the charity**
**Restricted funds**
11
**Unrestricted funds**
11
General funds
70,935
70,935
**Reserves**
11
**Total funds**
70,935|**2023**
**£**
-
63,385|
|---|---|
||63,385
(9,622)|
||53,763
53,763|
||53,763|
||53,763|
||53,763|
||53,763|
||53,763|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 August 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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.
Approved by the board on 28 February 2025
And signed on its behalf by:
E.L. Thompson Trustee 28 February 2025
Page 7
**Cheeky Monkeys Play Group Statement of Cash flows for the year ended 31 August 2024**
|**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Dividends, interest and rents from investments
(Decrease)/Increase in trade and other payables
**Net cash provided by operating activities**
**Cash flows from investing activities**
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
**Components of cash and cash equivalents**
Cash and bank balances|**2024**
**£**
17,172
(231)
(8,474)
8,467
231
231
-
8,698
63,385
72,083
72,083
72,083|**2023**
**£**
199
(89)
1,938|
|---|---|---|
|||2,048
89|
|||89|
||||
|||-|
||||
|||2,137|
|||61,248|
|||63,385|
||||
|||63,385|
||||
||72,083|63,385|
Page 8
**Cheeky Monkeys Play Group Notes to the Accounts**
## **for the year ended 31 August 2024**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
**Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
- Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
**Cheeky Monkeys Play Group Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Page 10
**Cheeky Monkeys Play Group Notes to the Accounts**
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
## 3 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Donations and legacies
Charitable activities
Investments
**Total**
**Expenditure on:**
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
4
**Income from donations and legacies**
5
**Income from charitable activities**|**Unrestricted**
**£**
158,263
158,263|**Unrestricted**
**funds**
**2023**
**£**
(1)
131,269
89
131,357
131,158
131,158
199
199
199
53,564
53,763
**Total**
**2024**
**£**
-
-
**Total**
**2024**
**£**
158,263
158,263|**Total funds**
**2023**
**£**
(1)
131,269
89|
|---|---|---|---|
||||131,357
131,158|
||||131,158|
||||199|
||||199|
||||199
53,564|
||||53,763|
||||**Total**
**2023**
**£**
(1)|
||||(1)|
||||**Total**
**2023**
**£**
131,269|
||||131,269|
Page 11
**Cheeky Monkeys Play Group Notes to the Accounts**
## 6 **Income from investments**
|6|**Income from investments**||||
|---|---|---|---|---|
|||**Unrestricted**|**Total**|**Total**|
||||**2024**|**2023**|
|||**£**|**£**|**£**|
|||231|231|89|
|||231|231|89|
|7|**Other expenditure**||||
|||**Unrestricted**|**Total**|**Total**|
||||**2024**|**2023**|
|||**£**|**£**|**£**|
||Corporation tax
charge/(credit)|44|44|17|
||Employee costs|114,234|114,234|101,909|
||Premises costs|21,369|21,369|24,743|
||General administrative costs|2,860|2,860|2,445|
||Legal and professional costs|2,815|2,815|2,044|
|||141,322|141,322|131,158|
|8|**Staff costs**||||
|||**2024**||**2023**|
||Salaries and wages|109,050||97,713|
||Social security costs|1,018||-|
||Pension costs|1,958||1,478|
|||112,026||99,191|
||No employee received emoluments in excess of £60,000.||||
||The average monthly number of full time equivalent employees during the year||was as follows:||
|||**2024**||**2023**|
|||**Number**||**Number**|
|||7||9|
|||7||9|
|9|**Tangible fixed assets**||||
||**TFA 2**|**TFA 3**|**TFA 4**|**Total**|
|10|**Creditors:**||||
||amounts falling due within one year||||
|||**2024**||**2023**|
|||**£**||**£**|
||Trade creditors|364||378|
||Corporation tax|44||17|
||Other taxes and social security|452||9,083|
||Accruals|288||144|
|||1,148||9,622|
Page 12
**Cheeky Monkeys Play Group Notes to the Accounts**
## 11 **Movement in funds**
|**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
12 **Analysis of net assets between funds**
Net current assets
13 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1**
**September**
**2023**
53,763
53,763|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
158,494
158,494
**Unrestricted**
**funds**
**£**
(847)
(847)
**At 1**
**September**
**2023**
**£**|**Resources**
**expended**
**£**
(141,322)
(141,322)
**Restricted**
**funds**
**£**
71,782
71,782
**Cash flows**
**£**|**At 31**
**August**
**2024**
**£**
70,935|
|---|---|---|---|---|
|||||70,935|
|||||**Total**
**£**
70,935|
|||||70,935|
|||||**At 31**
**August**
**2024**
**£**|
|||63,385|8,698|72,083|
|||63,385
63,385|8,698
8,698|72,083|
|||63,385|8,698|72,083|
||||||
|14 **Commitments**
**_Operating lease commitments_**
Annual commitments under non-cancellable operating leases
**2024**
**Land and**
**buildings**
**£**
Operating leases with expiry date:
**_Pension commitments_**
The pension cost charge to the company
amounted to:||are as follows:
**2024**
**Other**
**£**
**2024**
**£**
1,958|**2023**
**Land and**
**buildings**
**£**|**2023**
**Other**
**£**
**2023**
**£**
1,478|
Page 13
**Cheeky Monkeys Play Group Notes to the Accounts**
15 **Related party disclosures** _**Controlling party**_
Page 14
**Cheeky Monkeys Play Group Detailed Statement of Financial Activities**
## **for the year ended 31 August 2024**
|**Income and endowments from:**
Donations and legacies
Charitable activities
Investments
**Total income and endowments**
**Expenditure on:**
Other expenditure
Corporation tax charge/(credit)
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training
Premises costs
Rent
Rates
Premises cleaning
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Telephone, fax and broadband
Legal and professional costs|**Unrestricted**
**funds**
**2024**
**£**
-
-
158,263
158,263
231
231
158,494
44
44
109,050
1,018
1,958
2,208
114,234
10,300
836
94
10,139
21,369
231
360
665
656
948
2,860|**Total funds**
**2024**
**£**
-
-
158,263
158,263
231
231
158,494
44
44
109,050
1,018
1,958
2,208
114,234
10,300
836
94
10,139
21,369
231
360
665
656
948
2,860|**Total funds**
**2023**
**£**
(1)|
|---|---|---|---|
||||(1)|
||||131,269|
||||131,269|
||||89|
||||89|
||||131,357
17|
||||17|
||||97,713
-
1,478
2,718|
||||101,909|
||||10,300
865
195
13,383|
||||24,743|
||||73
75
742
664
891|
||||2,445|
|||||
Page 15
## **Cheeky Monkeys Play Group Detailed Statement of Financial Activities**
|**Cheeky Monkeys Play Group**
**Detailed Statement of Financial Activities**||||
|---|---|---|---|
|Audit/Independent examination
fees
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|2,745
70
2,815
141,322
141,322
-
17,172
17,172
-
17,172
53,763
70,935|2,745
70
2,815
141,322
141,322
-
17,172
17,172
-
17,172
53,763
70,935|1,994
50|
||||2,044|
|||||
||||131,158|
||||131,158
-|
||||199|
||||199
-|
||||199|
||||53,564|
||||53,763|
Page 16