Company Registration Number: 07934459 The Charity Registration Number is: 1146118 

Carlton Playgroup Limited Report and Accounts 31 March 2021 


1 



**Carlton Playgroup Limited** 

**Company Registration Number: 07934459** 

## **Report and Accounts for the year ended 31 March 2021** 

|Contents||
|---|---|
||Page|
|Charity Information|2|
|Trustees’ Annual Report|2|
|Statement of Directors’ Responsibilities|6|
|Independent Accountant’s Report|8|
|_Funds Statements:_||
|Statement of Financial Activities|10|
|Statement of Financial Activities – prior year statement|10|
|Movements in funds|12|
|Revenue funds|12|
|Summary of funds|12|
|Income and expenditure account|13|
|Balance sheet|14|
|Note to the accounts|15|



1 



**Carlton Playgroup Limited Company Registration Number: 07934459** 

## **Trustees’ Annual Report for the year ended 31 March 2021** 

The Trustees present their Report and Accounts for the year ended 31 March 2021, which also comprises the Directors’ Report required by the Companies Act 2006. 

## **Reference and Administrative Details** 

## _**The Charity Name**_ 

The legal name of the charity is Carlton Playgroup Limited.  The charity is also known by its operating name; Carlton Playgroup. 

The Charity’s areas operation and UK charitable registration 

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1146118. 

## _**Legal Structure of the Charity**_ 

The charity is constituted as a company by guarantee, registered under the Companies Acts.  The governing document of the charity is the Memorandum and Articles of Association, establishing the company under company legislation. 

There are no restrictions in the governing documents on the operation of the charity or on its investment powers other than those imposed by Charity Law. 

By operation of law, all trustees are directors under the Companies Act 2006, and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation. 

The trustees are all individuals. 

## _**Charity’s Contact Details**_ 

The principal operating address, telephone number, e-mail and web address of the charity are: 

Address The Prestbytery, St. Mary, Station Road, Carlton, Goole, SN14 9NL Telephone 01405 949952 E-mail 536675@nyey.co.uk Web www.carltonplaygroup.co.uk 

The registered office of the charity for Companies Act purposes is the same as the operating address shown above. 

## **The Trustees in office on the date the report was approved were:** 

Amy Brough and Samantha Brooks. 

## **The following persons served as Trustees during the year ended 31 March 2021:** 

Amy Brough and Samantha Brooks. 

2 



**Carlton Playgroup Limited Company Registration Number: 07934459** 

## **Trustees’ Annual Report for the year ended 31 March 2021** 

## **Objects & Activities of the Charity** 

## _**The purposes of the charity as set out in its governing document**_ 

The charity serves the Carlton district near Selby and Goole.  The objects of the charity are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.  The charity offers appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for, and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children regardless of their race, culture, religion, means or ability. 

## _**The main activities undertake in relation to those purposes during the year**_ 

The charity encourages the study of the needs of children and their families and promotes public interest in the recognition of such needs in the local area.  It also aims to promote and adhere to the aims of the Pre-school Learning Alliance. 

The charity provides affordable playgroup sessions on five mornings and afternoons.  Various structured activities including, arts, crafting, role-playing, exploring different materials and story time, are offered in conjunction with activities planned in response to the children’s interests.  Necessary skills are developed through monitored bathroom training and meal times.  Sessions open to the family and the wider community are held periodically throughout the year. 

## _**The main activities undertaken during the year to further the charity’s purpose for the public benefit**_ 

The Trustees believe that they have complied with the Charity Commission’s guidance on Public Benefit and have delivered Public Benefit during the year by virtue of the activities undertaken by the charity. 

The Trustees have had regard to the Charity Commission’s guidance on Public Benefit in managing the activities of the charity. 

3 



**Carlton Playgroup Limited Company Registration Number: 07934459** 

## **Trustees’ Annual Report for the year ended 31 March 2021** 

## **The main achievements and performance of the charity during the year** 

The charity ran sessions for five mornings and afternoons per week for twenty- three registered children who were aged between two and four years old. In addition, the charity has engaged with the local primary school to establish a transition programme to prepare children for the move up to infant classes and also united for events such as Christmas, Harvest and school performances. 

## _**Fundraising activities during the year**_ 

Whilst the charity relies on grant aid from the donors identified in the accounts, whose support is valued, there have been other fundraising activities during the year. 

_**The difference the charity’s performance during the year has made to the beneficiaries of the charity and wider society**_ 

The charity has provided play activities, promoted social development together with personal and educational development and preparation for entry into mainstream education.  The charity believes that by providing safe childcare facilities for two to four year olds, it benefits the wider community by building an understanding of the child’s place within its community.  They have also forged links with the wider community by holding a joint fundraising event with the local village hall. 

## **Structure, governance and management of the charity** 

## _**The methods used to recruit and appoint new charity trustees**_ 

New Trustees are sought from members of the Playgroup’s Volunteer Committee.  In addition, the charity advertises locally for committee members and trustees.  A member of the committee can nominate themselves to be a Trustee and are appointed by the Playgroup’s Volunteer Committee by majority vote. 

Bankers Yorkshire Bank, 16 Market Cross, Selby, YO8 4NU Accountants Charles & Wesley Accountancy Services Ltd, Avondale, Main Street, West Haddlesey, YO8 8QA 

4 



**Carlton Playgroup Limited Company Registration Number: 07934459** 

## **Trustees’ Annual Report for the year ended 31 March 2021** 

## **Financial Review** 

_**The charity’s financial position at year ended 31 March 2021**_ 

The financial position of the charity at 31 March 2020 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows: 

|Net income/expenditure<br>Unrestricted revenue funds available for the<br>general purpose of the charity<br>**Total Funds**|2021<br>£<br>(2,511)<br>15,770<br>**15,770**|2020<br>£<br>(2,269)|
|---|---|---|
|||18,281|
|||**18,281**|



## _**Financial review of the position at the reporting date, 31 March 2021**_ 

The Trustees consider the financial performance by the charity during the year to have been satisfactory.  Specific changes in fixed assets are detailed in the notes to the accounts. 

## _**Policies on reserves**_ 

The charity runs five morning and afternoon playgroup sessions per week.  The Reserves Policy is to maintain sufficient level of reserves to enable normal operating activities to continue over a period of up to one month should a shortfall in income occur and to take account of potential risks and contingencies that may arise from time to time. 

In order to make a judgement on the amount of reserve the Trustees have considered the risks in respect of expenditure, unrestricted income and where funds can only be realised by the disposal of a fixed asset.  Also taken into consideration are any external identified potential major risks to income and expenditure during the year under consideration. 

A risk assessment has been undertaken for the year 2020-2021 and the following major risks to the charity have been determined as: 

- Change of Government 

- • Economic Environment 

- Global Pandemic 

The charity’s Reserves Policy is to ensure that reserves are sufficient to cover the liabilities such as redundancy, creditors, lease commitments and provide monies to cover advance fees paid by users. 

## _**Availability and adequacy of assets of each of the funds**_ 

The Board of Trustees is satisfied that the charity’s cash assets are available and adequate to fulfil its obligations. 

## **Details of the Independent Examiner** 

Helen Bennett Charles & Wesley Accountancy Services Ltd Avondale Main Street West Haddlesey YO8 8QA 

5 



**Carlton Playgroup Limited Company Registration Number: 07934459** 

## **Trustees’ Annual Report for the year ended 31 March 2021** 

## **Statement of the Directors Trustee’s Responsibilities** 

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008.  Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016, the SORP). 

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity.  In preparing those financial statements, the Board is required to: 

- prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), 

- select suitable accounting policies and apply them consistently, 

- make judgements and estimates that are responsible and prudent, 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business, 

- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements. 

The law requires that the Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. 

The Trustees are also responsible for maintaining adequate accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity’s transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act.  They are also responsible for safeguarding assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The Trustees are also responsible for the contents of the Trustees’ report, and the statutory responsibility of the Independent Examiner in relation to the Trustees’ report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements. 

6 



**Carlton Playgroup Limited Company Registration Number: 07934459** 

## **Trustees’ Annual Report for the year ended 31 March 2021** 

## **Method of preparation of accounts – Small Company provisions** 

The financial statements are set out on pages 10 to 14. 

The financial statements have been prepared implementing the FRS 102 SORP 2015 and as amended by The Bulletin (issued February 2016, The SORP), and in accordance with the Financial Reporting Standard 102 (effective 1[st] January 2016). 

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006, applicable to companies subject to the small companies regime. 

The Board of Trustees approved this report on 29/12/21. 


Director and Trustee 

7 



## **Carlton Playgroup Limited** 

## **Report of the Independent Examiner to the Trustees of Carlton Playgroup Limited on the accounts for the year ended 31 March 2021** 

I report to the Trustees on my examination of the financial statement of Carlton Playgroup Limited on pages 11 to 15 for the year ended 31 March 2021, which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1 January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued February 2016), (The SORP), published by the Charity Commission in England and Wales (CCEW), and under the historical cost convention and the accounting policies set out on page 14. 

## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report** 

As described on previously, you, the charitable company’s Trustees, who are also the Directors of the Company for the purposes of Company Law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view. 

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006.  As a consequence, the Trustees have elected that the financial statements are subject to independent examination. 

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to: 

- examine the financial statements of the charity under Section 145 of the Act, 

- follow the applicable procedures in the directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Basis of Independent Examiner’s Statement and scope of work undertaken** 

I report in respect of my examination of the Charity’s financial statements carried out under Section 145 of the Act.  In carrying out my examination, I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an Independent Examiner in relation to the conducting of an independent examination.  An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records.  It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters.  The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP. 

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all matters that an auditor would consider in arriving at an opinion.  The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. 

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the Charity, and my report is limited to the matters set out in the statement below. 

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters. 

## **Independent Examiner’s Statement, Report and Opinion** 

Subject to all limitations upon the scope of my work as detailed above, I have completed my examination and can confirm that the accounts of this charitable company are not required to be 

8 



## **Carlton Playgroup Limited** 

audited under Part 16 of the Companies Act 2006, this is a report in respect of an examination carried out under section 145 of the Act and accordance with directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable, and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

- accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of the Charities Act 2011, 

- the financial records do not accord with those records, or 

- the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in Section 396 of the Companies Act 2006 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; 

- have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP). 

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. 

## **Signed** 


**Helen Bennett – Independent Examiner** 

**Accountant Charles and Wesley Accountancy Services Ltd Avondale, Main Street, West Haddlesey , YO8 8QA** 

9 



**Carlton Playgroup Limited – Statement of Financial Activities for the year ended 31 March 2021** 

_**Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2021, as required by the Companies Act 2006)**_ 

||SORP<br>Ref||Current Year<br>Unrestricted<br>Funds||Current Year<br>Restricted<br>Funds||Current<br>Year Total<br>Funds||Prior Year<br>Total Funds|
|---|---|---|---|---|---|---|---|---|---|
||||2021||2021||2021||2020|
||||£||£||£||£|
|||||||||||
|**Income & Endowments from:**||||||||||
|||||||||||
|Donations & legacies|A1||43,576||-||43,576||49,902|
|Charitable activities|A2||4,836||-||4,836||7,601|
|Other tradingactivities|A3||44||-||44||300|
|Investments|A4||13||-||13||10|
|||||||||||
|**Total Income**|**A**||**48,469**||**-**||**48,469**||**57,813**|
|||||||||||
|**Expenditure on:**||||||||||
|||||||||||
|Raisingfunds|B1||-||-||-||-|
|Charitable activities|B2||50,980||-||50,980||60,082|
|||||||||||
|**Total Expenditure**|**B**||**50,980**||**-**||**50,980**||**60,082**|
|||||||||||
|**Net income/(expenditure) for**<br>**theyear**|||**(2,511)**||**-**||**(2,511)**||**(2,269)**|
|||||||||||
|**Net income after transfers**|**A-B-C**||**(2,511)**||**-**||**(2,511)**||**(2,269)**|
|||||||||||
|**Net movement in funds**|||**(2,511)**||**-**||**(2,511)**||**(2,269)**|
|||||||||||
|**Reconciliation of funds**|**E**||**(2,511)**||**-**||**(2,511)**||**(2,269)**|
|||||||||||
|**Total funds brought forward**|||**18,281**||**-**||**18,281**||**20,550**|
|||||||||||
|**Total funds carried forward**|||**15,770**||**-**||**15,770**||**18,281**|



The ‘SORP Ref’ indicated above is the classification of income set out in the formal SORP documents.  As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been to the balance sheet. 

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses. 

All the prior year transactions were unrestricted items, and no further analysis is required. 

All activities derive from continuing operations. 

||SORP<br>Ref||Prior Year<br>Unrestricted<br>Funds||Prior Year<br>Restricted<br>Funds||Prior Year<br>Total Funds|
|---|---|---|---|---|---|---|---|
||||2020||2020||2020|
||||£||£||£|
|||||||||
|**Income & Endowments from:**||||||||
|||||||||
|Donations & legacies|A1||49,902||-||49,902|
|Charitable activities|A2||7,601||-||7,601|
|Other tradingactivities|A3||300||-||300|
|Investments|A4||10||-||10|
|||||||||
|**Total Income**|**A**||**57,813**||**-**||**57,813**|
|||||||||
|**Expenditure on:**||||||||
|||||||||
|Raising funds|B1||-||-||-|



The notes attached on pages 15 to 24 form an integral part of these accounts. 

10 



**Carlton Playgroup Limited – Statement of Financial Activities for the year ended 31 March 2021** 

|Charitable activities|B2||60,082||-||60,082|
|---|---|---|---|---|---|---|---|
|||||||||
|**Total Expenditure**|**B**||**60,082**||**-**||**60,082**|
|||||||||
|**Net income/(expenditure) for**<br>**theyear**|||**(2,269)**||**-**||**(2,269)**|
|||||||||
|**Net income after transfers**|**A-B-C**||**(2,269)**||**-**||**(2,269)**|
|||||||||
|**Net movement in funds**|||**(2,269)**||**-**||**(2,269)**|
|||||||||
|**Reconciliation of funds**|**E**|||||||
|||||||||
|**Total funds brought forward**|||**20,550**||**-**||**20,550**|
|||||||||
|**Total funds carried forward**|||**18,281**||**-**||**18,281**|



All activities derive from continuing operations. 

**Resources applied in the year ended 31 March 2021 towards fixed assets for Charity use:** 

||**2021**||**2020**|
|---|---|---|---|
||**£**||**£**|
|||||
|Fundsgenerated in theyear as detailed in the SOFA|(2,511)||(2,269)|
|Net resources available to fund charitable activities|(2,511)||(2,269)|



The notes attached on pages 15 to 24 form an integral part of these accounts. 

11 



**Carlton Playgroup Limited – Statement of Financial Activities for the year ended 31 March 2021** 

## **Movements in revenue and capital funds for the year ended 31 March 2021** 

Revenue accumulated funds 

||Unrestricted<br>Funds||Restricted<br>Funds||Total Funds||Prior Year<br>Total Funds|
|---|---|---|---|---|---|---|---|
||2021||2021||2021||2020|
||£||£||£||£|
|||||||||
|Accumulated funds brought forward|18,281||-||18,281||20,550|
|||||||||
|Recognisedgains and losses before transfers|(2,511)||-||(2,511)||(2,269)|
|||||||||
|**Closing revenue funds**|**15,770**||**-**||**15,770**||**18,281**|



Summary of funds 

||Unrestricted<br>&<br>Designated<br>Funds||Restricted<br>Funds||Total Funds||Prior Year<br>Total Funds|
|---|---|---|---|---|---|---|---|
||2021||2021||2021||2020|
||£||£||£||£|
|||||||||
|Revenue accumulated funds|15,770||-||15,770||18,281|



The notes attached on pages 15 to 24 form an integral part of these accounts. 

12 



**Carlton Playgroup Limited – Statement of Financial Activities for the year ended 31 March 2021** 

**Income and expenditure account for the year ended 31 March 2021 as required by the Companies Act 2006** 

||**2021**<br>**£**|**2021**<br>**£**|**2020**<br>**£**|
|---|---|---|---|
|**_Income_**||||
|||||
|Income from operations|48,456||57,803|
|Investment income||||
|Interest receivable|13||10|
|||||
|**Gross income in theyear before exceptional items**|**48,469**||**57,813**|
|||||
|**Gross income in theyear including exception items**|**48,469**||**57,813**|
|||||
|**_Expenditure_**||||
|||||
|Charitable expenditure,excludingdepreciation and amortisation|46,955||55,957|
|Depreciation and amortisation|3,825||3,825|
|Fundraisingcosts|-||-|
|Governance costs|200||300|
|Realised losses on disposal of social investments which areprogramme related|-||-|
|||||
|**Total expenditure in theyear**|**50,980**||**60,082**|
|||||
|Net income before tax in the financialyear|(2,511)||(2,269)|
|||||
|Tax on surplus on ordinaryactivities|-||-|
|||||
|**Net income after tax in the financialyear**|(2,511)||(2,269)|
|||||
|**Retained surplus for the financialyear**|**(2,511)**||(2,269)|



All activities derive from continuing operations. 

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity’s activities. 

The notes attached on pages 15 to 24 form an integral part of these accounts. 

13 



**Carlton Playgroup Limited – Statement of Financial Activities for the year ended 31 March 2021** 

## **Balance sheet as at 31 March 2021** 

||**Note**|**SORP Ref**|||**2021**||||**2020**|
|---|---|---|---|---|---|---|---|---|---|
||||||**£**||||**£**|
|**Fixed assets**||A||||||||
|**Tangible assets**|8|A2|||3,830||||7,655|
|||||||||||
|**Current assets**|9|B||||||||
|Debtors||B2|408||||949|||
|Cash at bank and in hand||B4|12,377||||10,185|||
|||||||||||
|**Total current assets**|||12,785||||11,134|||
|||||||||||
|**Creditors: amounts falling due within**<br>**oneyear**|11|C1|(935)||||(508)|||
|||||||||||
|**Net current assets**|||||11,940||||10,626|
|||||||||||
|**Total net assets of the charity**|||||15,770||||18,281|



The total net assets of the charity are funded by the funds of the charity as follows: 

|**Unrestricted funds**||||||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
|Unrestricted revenue funds|17|D3|||15,770||||18,281|
|||||||||||
|**Designated funds**||||||||||
|||||||||||
|**Total charity funds**||||||||||



The ‘SORP Ref’ indicated above is the classification of Balance Sheet items as set out in the formal SORP documents.  As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA. 

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 members have 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 charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 9. 

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006, applicable to companies subject to the small companies regime. 

Trustee Approved by the Board of Trustees on the 29[th] December 2021. 

The notes attached on pages 15 to 24 form an integral part of these accounts. 

14 



Carlton Playgroup Limited 

## Notes to the Accounts for the year ended 31 March 2020 

## **1.** 

## _**Policies relating to the production of the accounts**_ 

## **Basis of preparation and accounting convention** 

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102 (effective 1[st] January 2016) and ‘FRS 102 SORP’ (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended in the Bulletin issued February 2016), (The SORP), published by the Charity Commission in England and Wales (CCEW), effective January 2016, and in accordance with all applicable law in the Charity’s jurisdiction of registration, except that the Charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended in the Bulletin issued February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005.  This has been done to accord with current best practice. 

This Charity has decided that the accounting policies set out below, which it followed prior to The SORP, shall continue to be followed: 

## **Risks and future assumptions** 

The Charity is a public benefit entity. 

A risk assessment has been undertaken based on the year 2020-2021 and the major risks to the Charity are: 

- Change of Government 

- Economic Environment 

- Global Pandemic 

## _**Policies relating to categories of income and income recognition**_ 

## **Nature of Income** 

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers. 

## **Categories of Income** 

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income. 

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions.  The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser. 

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without equal value in exchange. 

## **Income recognition** 

Income, whether from exchange or non-exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably. 

Income subject to terms and conditions, which must be met before the charity is entitled to the resources, is not recognised until the conditions have been met. 

All income is accounted for gross, before deducting any related fees or costs. 

The notes attached on pages 15 to 24 form an integral part of these accounts. 

15 



Carlton Playgroup Limited 

Notes to the Accounts for the year ended 31 March 2020 

## _**Policies relating to expenditure on goods and services provided to the charity**_ 

## **Recognition of liabilities and expenditure** 

A liability, and the related expenditure is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of obligation can be measured and reliably estimated. 

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end.  The provision is increased to reflect any increases in liabilities, is decreased by the utilisation of any provision within the period and reversed if any provision is no longer required.  These movements are charged or credited to the respective funds and activities to which the provision relates. 

## **Tangible fixed assets** 

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above.  Cost value includes all costs expended in bringing the asset into its intended working condition. 

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over estimated useful lives. 

Leasehold premises 10% straight line 

A regular annual review of the likelihood of asset impairment is undertaken. 

## **Debtors** 

Debtors are measured at their recoverable amounts at the balance sheet date. 

## **Creditors and provisions** 

Liabilities are amounts due to creditors and any provision made as a result of an obligation to transfer economic benefits, usually in the form of a cash payment, to a third party.  Liabilities must be measured at their settlement amount except for certain types of financial liabilities.  A liability is recognised for the amount that the charity anticipates it will pay to settle the debt or the amount it has received as an advance payment for goods or services it must provide. 

A provision is only recognised when: 

- There is present obligation at the reporting date as a result of a past event, 

- It is probable that a transfer of economic benefit will be required in settlement, and 

- The amount of the settlement can be estimated reliably. 

## **Fund Accounting** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity. 

## 2. **Liability to taxation** 

The trustees consider that the Charity satisfies the tests set out in Paragraph 1, Schedule 6 of the Finance Act 2010 for UK Corporation Tax purposes.  Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3, Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the Charity and for no other purpose.  Value Added Tax is not recoverable by the Charity and is therefore included in the relevant costs in the Statement of Financial Activities. 

The notes attached on pages 15 to 24 form an integral part of these accounts. 

16 



Carlton Playgroup Limited 

## Notes to the Accounts for the year ended 31 March 2020 

## 3. **Winding up or dissolution of the Charity** 

If upon winding up or dissolution of the Charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the Charity. 

## 4. **Significance of financial instruments to the Charity’s position** 

There are no significant financial instruments that may affect the Charity’s position. 

5. **Net surplus before tax in the financial year** 

|**Net surplus before tax in the financial year**||||
|---|---|---|---|
||**2021**||**2020**|
||**£**||**£**|
|The net surplus before tax in the financial year is stated after charging:||||
|Depreciation of owned fixed assets|3,825||3,825|



## 6. **Staff costs and emoluments** 

|**Staff costs and emoluments**||||
|---|---|---|---|
|**_Salary Costs_**|**2021**||**2020**|
||**£**||**£**|
|Gross salaries excluding trustees and key management personnel|38,439||43,813|
|**Total salaries, wages and related costs**|38,439||43,813|
|||||
|**_Numbers of full time employees or full time equivalents_**||||
|The average number of total staff employed in the year was:|5||7|
|||||
|The average number of part time staff employed in the year was:|5||7|
|The estimated full time equivalent number of all staff employed in the year was:|3||4|
|||||
|**_The estimated equivalent number of full time staff deployed in different activities in the year was:_**||||
|Engaged on charitable activities:|3||4|
|||||
|**_The estimated full time equivalent number of all staff employed as above:_**|3||4|



Neither the Trustees nor any persons connected with them have received any remuneration from the Charity of any related entity, either in the current or prior year. 

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum. 

## 7. **Remuneration and payments to Trustees and persons connected with them** 

No Trustees or persons connected with them received any remuneration from the Charity, or any related entity. 

The notes attached on pages 15 to 24 form an integral part of these accounts. 

17 



## Carlton Playgroup Limited 

## Notes to the Accounts for the year ended 31 March 2020 

## 8. **Tangible fixed assets** 

|**Cost**<br>As at 1 April 2020<br>**As at 31 March 2021**<br>**Depreciation**<br>As at 1 April 2020<br>Charge for the year<br>**As at 31 March 2020**<br>**Net book value**<br>As at 31 March 2021<br>As at 31 March 2020<br>**ebtors**<br>Trade debtors<br>Prepayments and accrued income<br>Other debtors<br>**ontingent asset**<br>There were no contingent assets in the reporting|**Leasehold**<br>**Land &**<br>**buildings**<br>**£**<br>38,255<br>**38,255**<br>30,600<br>3,825<br>34,425<br>3,830<br>7,655<br>period|**Plant &**<br>**Machinery**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>**2021**<br>**£**<br>**2021**<br>**£**|**Plant &**<br>**Machinery**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>**2021**<br>**£**<br>**2021**<br>**£**|**Motor**<br>**Vehicles**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>408<br>-<br>-<br>408<br>-|**Motor**<br>**Vehicles**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>408<br>-<br>-<br>408<br>-|**Total**<br>**£**<br>38,255|
|---|---|---|---|---|---|---|
|||||||38,255|
|||||||30,600<br>3,825|
|||||||34,425|
||||||||
|||||||3,830|
|||||||7,655|
|||||408<br>-<br>-<br>408<br>-||**2020**<br>**£**<br>949<br>-<br>-|
|||||||949|
||||**2021**<br>**£**|||**2020**<br>**£**<br>-|



## 9. **Debtors** 

## 10. **Contingent asset** 

The notes attached on pages 15 to 24 form an integral part of these accounts. 

18 



## Carlton Playgroup Limited 

## Notes to the Accounts for the year ended 31 March 2020 

## 11. **Creditors: amounts falling due within one year** 

|**reditors: amounts falling due within one year**|||
|---|---|---|
|Trade creditors<br>Accruals<br>PAYE, NIC, VAT and other taxes|**2021**<br>**£**<br>200<br>735<br>935|**2020**<br>**£**<br>-<br>300<br>208|
|||508|



## 12. **Loans to Trustees included in debtors** 

There were no loans to Trustees at any time in the reporting year. 

## 13. **Guarantees made by the Charity on behalf of Trustees** 

There were no guarantees made by the Charity on behalf of the Trustees at anytime in the reporting year. 

## 14. **Income and Expenditure account summary** 

|**come and Expenditure account summary**|||
|---|---|---|
|As at 1 April 2020<br>Surplus/(loss) after tax for the year<br>**As at 31 March 2021**|**2021**<br>**£**<br>18,281<br>(2,511)<br>15,770|**2020**<br>**£**<br>20,550<br>(2,269)|
|||18,281|



## 15. **No related party transactions** 

There were no transactions with related parties in the year, except with regard to Trustees’ expenses. 

## 16. **Particulars of how particular funds are represented by assets and liabilities** 

|**As at 31 March 2021**<br>Tangible fixed assets<br>Current assets<br>Current liabilities<br>**As at 1 April 2020**<br>Tangible fixed assets<br>Current assets<br>Current liabilities|**Unrestricted**<br>**Funds**<br>**£**<br>3,830<br>12,785<br>(935)<br>15,770<br>7,655<br>11,134<br>(508)<br>18,281|**Designated**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**Total Funds**<br>**£**<br>3,830<br>12,785<br>(935)|
|---|---|---|---|---|
|||||15,770|
|||||7,655<br>11,134<br>(508)|
|||||18,281|



The notes attached on pages 15 to 24 form an integral part of these accounts. 

19 



## Carlton Playgroup Limited 

## Notes to the Accounts for the year ended 31 March 2020 

## 17. **Change in total funds over the year as shown in Note 16, analysed by individual funds** 

|**Funds**<br>**brought**<br>**forward from**<br>**2020**<br>**Movement in**<br>**funds in 2021**<br>**See Note 18**<br>**£**<br>**£**<br>**Unrestricted and designated funds:**<br>Unrestricted revenue funds<br>18,281<br>(2,511)<br>**Total unrestricted and designated funds**<br>18,281<br>(2,511)<br>**Total Charity funds**<br>18,281<br>(2,511)<br>**alysis of movement of funds over the year as shown in Note 17**<br>**Income**<br>**Expenditure**<br>**2021**<br>**2021**<br>**£**<br>**£**<br>**Unrestricted and designated funds:**<br>Unrestricted revenue funds<br>48,469<br>50,980|**Transfer**<br>**between**<br>**funds in**<br>**2021**<br>**See Note 0**<br>**£**<br>-<br>-<br>-<br>**Other Gains**<br>**& Losses**<br>**2021**<br>**£**<br>-|**Funds**<br>**carried**<br>**forward as**<br>**at 2021**<br>**£**<br>15,770|
|---|---|---|
|||15,770|
||||
|||15,770|
|||**Movement**<br>**in Funds**<br>**2021**<br>**£**<br>(2,511)|



## 18. **Analysis of movement of funds over the year as shown in Note 17** 

## 19. **The purposes for which the funds as detailed in Note 17 are held by the Charity are:** 

_**Unrestricted and designated funds:**_ 

Unrestricted Revenue Funds 

These funds are held for the meeting of the objectives of the Charity, and to provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use. 

## 20. **Ultimate controlling party** 

The Charity is under the control of its legal members. 

Every member of the Charity is obliged to contribute such amount as may be required no exceeding £10 to the assets of the company in the event of its being wound up, while he or she is a member, or within one year after he or she ceases to be a member 

The notes attached on pages 15 to 24 form an integral part of these accounts. 

20 



**Carlton Playgroup Limited – Notes to the accounts for the year ended 31 March 2020** 

## _**This analysis is classified by conventional nominal descriptions and not by activity**_ 

|**21. Donations and Legacies**|||||
|---|---|---|---|---|
||**Current Year**|**Current Year**|**Current**|**Prior Year**|
||**Unrestricted**|**Restricted**|**Year**|**Total**|
||**Funds**|**Funds**|**Total**|**Funds**|
||||**Funds**||
||**2021**|**2021**|**2021**|**2020**|
||**£**|**£**|**£**|**£**|
|**Revenue grants from government and public**|||||
|**bodies**|||||
|North Yorkshire County Council|**43,576**|**-**|**43,576**|**49,902**|
|**Total public sector revenue grants**|**43,576**|**-**|**43,576**|**49,902**|
|**Total donations and legacies**|**43,576**|**-**|**43,576**|**49,902**|
|**22. Income from charitable activities – Trading Activities**|||||
||**Current Year**|**Current Year**|**Current**|**Prior Year**|
||**Unrestricted**|**Restricted**|**Year**|**Total**|
||**Funds**|**Funds**|**Total**|**Funds**|
||||**Funds**||
||**2021**|**2021**|**2021**|**2020**|
||**£**|**£**|**£**|**£**|
|**Primary purpose & ancillary trading**|||||
|Sale of goods & services in accordance with|**4,836**|**-**|**4,836**|**7,601**|
|the Charity’s objects|||||
|**Total primary purpose & ancillary trading**|**4,836**|**-**|**4,836**|**7,601**|
|**23. Total income from charitable activities**|||||
||**Current Year**|**Current Year**|**Current**|**Prior Year**|
||**Unrestricted**|**Restricted**|**Year**|**Total**|
||**Funds**|**Funds**|**Total**|**Funds**|
||||**Funds**||
||**2021**|**2021**|**2021**|**2020**|
||**£**|**£**|**£**|**£**|
|Total income from charitable trading|**4,836**|**-**|**4,836**|**7,601**|
|**Total from charitable activities**|**4,836**|**-**|**4,836**|**7,601**|
|**24. Income from other, non-charitable, trading activities**|||||
||**Current Year**|**Current Year**|**Current**|**Prior Year**|
||**Unrestricted**|**Restricted**|**Year**|**Total**|
||**Funds**|**Funds**|**Total**|**Funds**|
||||**Funds**||
||**2021**|**2021**|**2021**|**2020**|
||**£**|**£**|**£**|**£**|
|Income from fundraising activities|**44**|**-**|**44**|**300**|
|**Total from other activities**|**44**|**-**|**44**|**300**|



|**25. Investment income**|||||
|---|---|---|---|---|
||**Current Year**|**Current Year**|**Current**|**Prior Year**|
||**Unrestricted**|**Restricted**|**Year**|**Total**|
||**Funds**|**Funds**|**Total**|**Funds**|
||||**Funds**||
||**2021**|**2021**|**2021**|**2020**|
||**£**|**£**|**£**|**£**|
|Bank Interest receivable|**13**|**-**|**13**|**10**|
|**Total investment income**|**13**|**-**|**13**|**10**|



The notes attached on pages 16 to 25 form an integral part of these accounts. 

21 



**Carlton Playgroup Limited – Notes to the accounts for the year ended 31 March 2020** 

## **26. Expenditure on charitable activities – direct spending** 

|||**Current Year**<br>**Unrestricted**<br>**Funds**||**Current Year**<br>**Restricted**<br>**Funds**||**Current**<br>**Year**<br>**Total**<br>**Funds**||**Prior Year**<br>**Total**<br>**Funds**|
|---|---|---|---|---|---|---|---|---|
|||**2021**||**2021**||**2021**||**2020**|
|||**£**||**£**||**£**||**£**|
||||||||||
|Gross wages & salaries –charitable activities||38,439||**-**||38,439||43,813|
|Marketing& advertisingof charitable services||-||**-**||-||251|
|Resource costs||358||**-**||358||789|
|Professional indemnityinsurance||847||||847||807|
||||||||||
|**Total direct spending**||**39644**||**-**||**39,644**||**45,660**|



The notes attached on pages 16 to 25 form an integral part of these accounts. 

22 



**Carlton Playgroup Limited – Notes to the accounts for the year ended 31 March 2020** 

## **27. Support costs for charitable activities** 

|||**Current Year**<br>**Unrestricted**<br>**Funds**||**Current Year**<br>**Restricted**<br>**Funds**||**Current**<br>**Year**<br>**Total**<br>**Funds**||**Prior Year**<br>**Total**<br>**Funds**|
|---|---|---|---|---|---|---|---|---|
|||**2021**||**2021**||**2021**||**2020**|
|||**£**||**£**||**£**||**£**|
|**_Employee costs not included in direct costs_**|||||||||
|Training& welfare - staff||-||-||-||-|
|Travel & subsistence - staff||-||-||-||-|
||||||||||
|**_Premises expenses_**|||||||||
|Rates & water charges||269||-||269||561|
|Room hire||2,800||-||2,800||4,400|
|Light,heat &power||1,148||-||1,148||920|
|Cleaning& waste management||448||-||448||621|
|Premises repairs,renewals & maintenance||232||-||232||703|
||||||||||
|**_Administrative overheads_**|||||||||
|Telephone,fax & internet||564||-||564||1,145|
|Stationery&printing||110||-||110||216|
|Membershipsubscription||214||-||214||78|
|Equipment expenses||772||-||772||-|
|Sundryexpenses||329||-||329||771|
||||||||||
|**_Professional feespaid to other advisors other than the auditor or examiner_**|||||||||
|Accountancy fees other than examination or<br>audit fees||425||-||425||866|
|Consultancyfees||-||-||-||16|
||||||||||
||||||||||
|**_Financial costs_**|||||||||
|Bank charges||-||-||-||-|
|Depreciation & amortisation in total||3,825||-||3,825||3,825|
||||||||||
|**Support costs before reallocation**||11,136||-||11,136||**14,122**|
||||||||||
|**Total support costs**||**11,136**||**-**||**11,136**||**14,122**|



## **28. Other expenditure – Governance costs** 

|||**Current Year**<br>**Unrestricted**<br>**Funds**||**Current Year**<br>**Restricted**<br>**Funds**||**Current**<br>**Year**<br>**Total**<br>**Funds**||**Prior Year**<br>**Total**<br>**Funds**|
|---|---|---|---|---|---|---|---|---|
|||**2021**||**2021**||**2021**||**2020**|
|||**£**||**£**||**£**||**£**|
||||||||||
|Independent Examiner’s fees||200||-||200||300|
||||||||||
|**Totalgovernance costs**||**200**||**-**||**200**||**300**|



## **29. Total charitable expenditure** 

|||**Current Year**<br>**Unrestricted**<br>**Funds**||**Current Year**<br>**Restricted**<br>**Funds**||**Current**<br>**Year**<br>**Total**<br>**Funds**||**Prior Year**<br>**Total**<br>**Funds**|
|---|---|---|---|---|---|---|---|---|
|||**2021**||**2021**||**2021**||**2020**|
|||**£**||**£**||**£**||**£**|
||||||||||
|Total direct spending||**39,644**||**-**||**39,644**||**45,660**|
|Total support costs||**11,136**||**-**||**11,136**||**14,122**|
|Totalgovernance costs||**200,**||||**200**||**300**|
||||||||||
|**Total charitable expenditure**||**50,980**||||**50,980**||**60,082**|



The notes attached on pages 16 to 25 form an integral part of these accounts. 

23 



**Carlton Playgroup Limited – Notes to the accounts for the year ended 31 March 2020** 

## **30. Expenditure on raising funds and costs of investment management** 

|||**Current Year**<br>**Unrestricted**<br>**Funds**||**Current Year**<br>**Restricted**<br>**Funds**||**Current**<br>**Year**<br>**Total**<br>**Funds**||**Prior Year**<br>**Total**<br>**Funds**|
|---|---|---|---|---|---|---|---|---|
|||**2021**||**2021**||**2021**||**2020**|
|||**£**||**£**||**£**||**£**|
||||||||||
|Cost of fund raisingactivities||-||-||-||-|
||||||||||
|**Total fund raising costs**||**-**||**-**||**-**||**-**|



The notes attached on pages 16 to 25 form an integral part of these accounts. 

24