## **Carlton Playgroup Ltd Financial Report for the year April 2023 – March 2024 Prepared for AGM held on Thursday 23[rd] May 2024** 

## _**Income**_ 

## Session Fees 

£95,890.00 was received; this comprised of: 

- Private Paid Childcare Fees - £18,596.00 

- Funding from North Yorkshire County Council - £77,294.00 

## Funding Grants 

£2,650.00 was received; this comprised of funds from: 

- Drax - £1,450.00 (Community Funding for STEM Equipment) 

- North Yorkshire Council - £1,200.00 (Council Grant for new tables and chairs) 

## Fundraising and Donations 

£684.07 was raised ; this comprised of funds from: 

- Amazon Smile - £40.57 

- Bottle Stall at Carlton Primary School - £110.00 

- Scarecrow Trail - £200.00 

- Teddy Bear Stall at Snaith Christmas Market & Sale of Christmas Baubles at Playgroup - £333.50 

Note that the Easter Egg Hunt was cancelled this year due to adverse weather conditions. 

## Bank Interest 

£428.63 interest was earned on funds in the Savings account. 

## Bank Cash Back Scheme 

£10.26 was received from the bank as a result of the Treasurer and Playgroup Manager using their company debit cards to make purchases for Playgroup. 

## _**Expenditure**_ 

## Staffing 

In April 2023, the National Minimum Wage (NMW) increased from £9.50 per hour to £10.42 – an increase of 9.7%. From this, all staff salaries were reviewed: 

- Staff on the lowest pay rate and those on zero-hour contracts increased in line with NMW. 

- All other pay rates were increased based on the NMW increase and financial affordability. 

- Management pay rates were increased in line with other local businesses and to reflect the responsibility of their roles. 



There have been staffing changes in the Playgroup Manager position due to retirement and more recently, staff resignation. Internal promotions were given to the Deputy Manager and Playgroup Supervisor, both of which were due to commence their new roles in April 2024. 

There have also been several changes in Playgroup Assistant roles during the year and due to internal promotions, there was a vacancy for a Playgroup Assistant at the year-end. 

As always, staff salaries are the largest expense to Playgroup. They totalled £61,519.76 in 2023/24 compared to £45,996.48 in 2022/23. 

## Accountancy 

These services cost £2,307.40 in 2023/24 compared to £906.19 in 2022/23. 

Included in this is the use of Xero and the cost for an independent audit of the accounts; submission to Companies House; and the Charities Commission. 

Note that when preparing the year-end accounts for 2022/23, errors from the prior year’s accounts had to be rectified by the accountants, thus resulting in higher charges than originally anticipated. 

## **Profit and Loss** 

- Income totalled £99,662.96 during the period 2023/24 compared to £81,602.50 in 2022/23. 

- Operating costs (utilities, repairs and maintenance) totalled £11,934.82 during 2023/24 compared to £12,261.09 during 2022/23. 

- Gross profit generated in 2023/24 totalled £87,728.14 compared to £69,341.41 in 2022/23. 

- Adminsitrative costs (playgroup activities, cleaning, payroll) totalled £68,147.47 in 2023/24 compared to £49,832.91 in 2022/23. Note that in 2023/24, payroll attributed to 90% of these costs. 

- Net proft generated in 2023/24 totalled £19,580.67 compared to £19,508.50 in 2022/23 – an overall increase of £72.17. 



REGISTERED COMPAThY NUMBER: 07934459 (England and Wale51
REGISTERED cHAR￿V NUMBER: 1146J 18
REPORT OF THE TRUSTEES AND
UYAUDITED FINANCtAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
CARLTON PLAYGROUP LTD
Peter Howard & Co
4 wh￿re Mews
Cliffe Terr￿e
Weth¢rby
West Yolksh￿C
LS22 6LX

CARLTO.N PLAYGROUP LTD
CONTENTS OF THE FIIANCIAL STATEMENTS
Tr"OK'I'HL YEAR L￿D￿D 31 hlARCH 2024
Pxge
Report of tbe Trustees
Independent Ei*miner's Report
Ststement of Thancial Actlvlties
B#l¥Dee Shee¢
Notes to the Financial Statrmellts
8 to 14
Delilied SiateJDent of Finallci*l Aetivities
15 to 16

CAIU.TON PLAYGROUP LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ETrIDED31 MARCH 20
Th¢ I￿slee$ who are also dir￿lorS of the cbarity for the Purym￿ of the Conwies Act 2￿6, preseni their report with
the fInancial sthtemenrs of the charity for the year ende¢J 31 Majcb 2024. The lrnstees have adopted th¢ provisions of
Accounting and Reporting by Ckwities". Sthtement of ReconllDended Practice applicable io charitie5 preparing their
accounts in accordance with the Financial Reporting Sthndard applieabl¢ in the UK and Republic of Ireland IFRS 102)
(effective l January 20191.
0￿ECTIVEs AND ACTIVITIES
Objectives and aitDs
The chariry serves the Carlton district near Selby aod Gool& The objects of the chaTity are to enha￿e the development
and edu¢ati¢)n of children primarily under school age by encouraging parents to understand and provide for the needs of
their children through ¢on)munity ￿uP5. The chan.ty offers appropriate play. education and care facilities. family
learning and extended hours groups. logcther with the righi of paTents to rake responsibility for, alld to become involved
in the activities of such 8roups. ensuring that sucb group5 o£Ter OPPOrnJniues for all children regardless of their race.
culture, religion, means or ability.
Significant aetivities
The charity encourages the study of the needs of children ￿ their fallJili&s and protnoies public interest in the
ogtlllion of such needs in the local area. It also aims ￿ prorK)te 2nd adhere io the aims of the Pre-school LearniThg
Alliance.
The charity provides affordable playwup scssions on five Jtkorning8 and afternoons. Variijus stracmred activities
including ans. crafting, rolc-playin& eKplonllg diff¢r¢ni maierials and story time. att offered in conjunction with
activities p12nned in resK%)nse to the children's interesi. Necessary skills are developed through monittrred bathroom
trdining and Tneal time5. Sessions open to the family and the widEr cotrnnuniry are beld periodically tbroughoui the year.
Publie benefit
The trnste&% believe that they have complicd with the Charity CortJmis5i¢)n's guidance on public benefii and have
deliverEd public benefit duTill8 the year by virDJe of the activities Unde￿e￿I by the clwity.
The trnstees have had regard to the Charity Comrnission's 8uidance on pubbc bcnefii in ThaDagillg the activities of the
Charity.
ACHIEVEIVIENT AND PERFOIiMANCE
Charitsble activltles
The Chanty rdn S¢S5ions for five m(trrnings and afternoon5 week for thirty-one registered childrett who w¢re aged
between two and four years old. b] addition. the Chariry has engaged with the local primary School io tttablish
transition prograM￿C to prepare children for the move up to infant Classes.
The dlfferenee tnade to the bellefi¢i8ries of the eharilTr" and wider soeiery
The charity ha5 provided play ac¢iviti&s. prornoied social developmcni ￿￿ether with persolul and educational
develop￿ent and preparatson for enty into n)asnstream education. The EhaTity believes that by pmviding safe ¢hild¢are
fo¢ilities for two to four year olds. it benefits the wider COllllDUlliry by b￿lIdIng an undersr8nding of the child's pLa¢e
within its community. They have also foiged l]Dks with the wider cornmuniry by holding a joint hndrai5ing event with
the local viUag¢ ho11.
FIP4ANCIAL REVIEW
Financial po$itio
The trusiees consider the f]nancial perfornmnce by the ¢hariry duriDg tbe year to bave been saiisfactory. The charity
held reserves of £61J3012023 - £41.975) as ai 31 March ?024. as slK)wn on pages 5 and 6 of the f￿anCIal slatements.
s￿C]rie changes in r￿ed assets are detsilcd in the no*s to the finan¢iaI sthtetncnts.
Page I

CARLTOL¥ PLAYGROUP LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDF.D 31 MAJICH 2024
FINANCIAL REVIEW
Reserves poliey
The chariry five morning aod aftemiM)n playgroup sessions per week. The resetr￿ policy 18 to maintsin a
sufficient Itvel of r￿rVeS ro enable non￿al operaiing activities to continue over a period of up to one month should a
shortfall in occur alld to takc account of p)tCDtial and contiDgencies that Inay ari5c from tirne ID tirnc.
In order to make a judgement on the arnollnt of rcservcs the trustee5 have considered the risks in respect of expendiiur4
unrestricted inco￿¢ and where funds call i>nly be reali5ed by the di5POsal of a r￿ed a55et. A150 taken into consideration
are any external identified potential major risks io in¢ome and ex[￿ndi￿re during the year under ¢onsideraiion.
A risk ￿SeSSIn¢nI has been undertaken for the year 2023-2024 and the following nmjor risks to the ¢lwity have ￿￿1
deternjined as=
- ch￿ge of govcrnmeni.
- Econornic ¢nvEronn]ent"
Increase in the ¢ost of living.
The chaTiW5 fEsetves policy 15 lo eD5ure that reserves are sufficient ID cover the liabilities such as redundancy,
cr¢dirors, lease ¢ommilments and provide monies to wver advance fees paid byus¢rs.
STRUCTU￿ COVERNANCE AND MANAGE￿￿￿[
Governing document
The charity is controlled by its governing docLnMli. a deed of WSL constiwtrs a limited conwany. lirnited by
guarantee, as defin¢d by th¢ Companies Act 2006.
Recrnitment and appointment of trustees
New tn]stecs are sought from members of the Playgroup's Volunteer Committee. In additioo the charity advertises
locally for wn]mittce ￿eInbe[S and ttU5tffs. A of the COTllrnitlce caD llotninate them5elvE5 to br a trLLStee and
are appointed by th¢ PlaygTOUP'S Volunr¢¢r Conunitree by wajority vole.
REFERENCE AND ADVIINISlliATIVE DETAILS
Registered CDJllP#llV llumber
07934459 (England and Wales)
Registered Charity nulllber
1146118
Registered
The Presbytery
Station Road
Carlton
Goole
East Riding
DN14 9NL
Trllytees
Ms D Ineson-Williarn5 (resigncd 24.10.23)
Ms H E Palmer
Mrs L J Partin￿0￿ (appointed 24.10.23)
Independent EiamiDer
Peter Howard & Co
4 Wharfe Mews
Cliffe Terrace
Wetherby
West yO￿s￿lre
LS22 6LX
Pag¢2

CARLTON PLAYGROLTP LTD
REPORT OF THE TRLSTEES
FOR THE YEAR ENDED 31 MARCH 2024
REFERENCE AND ADMif41STRATIVE DETAILS
Bankers
Vir￿￿ Money
46 Coney Street
York
YOI 9NQ
mall *ddress- carltonplaywup@gmail.¢om
Approved by order of the board of mjsiees on......
. and signed on its khalf by..
Mrs L J Panington- Trustee
Page 3

INDEPENDEI%T Ex￿MINE
CARLTOI¥ PLAYGROUP LTD
EPORT TO THE TRLSTELS OF
Independent exabniner's report to the trustee5 of Carlton Plxygrollp Ltd ('the Company,)
I repon ¢0 the charity tNstees on my examin*ion of the accourtts of the Company for the year cndcd 31 MErch 2024.
Re5P4)Dsibilities aDd bxsi5 of report
As the chariws tnjsiees of the Compaoy land aIso its directors for the purposLs ol¢ompany lawl you are responsible
for the preparation of the attounts in accordance with the requIrell￿Trts of the Companies Aci 2006 {'the 2006 Acti.
Having satisfled myself that the accounrs of the Company are aot required ￿ be audited under Part 16 of the 2006 Aci
and aTe eligible for independent examinatioll. I report in respect of my exarnination of your ch8riryls a¢cowiL8 as Carried
out undcr S¢ciion 145 of the Charities Act 2011 I'the 2011 A¢t'l. In carrying out my examination I bave followed the
Dircction5 ￿Ven by the Chan"ty Con]mission under Section 145(5) (bl oFthe 2011 Act.
Independent examiner's ststement
I have Co￿pItted rny examillation. I conf]rni that tho matters have come to my attention in connection with the
examination giving me cause io beheve".
accountiTtg records wer¢ noi kept in r¢spe¢i of the Conwy as requred by Stttson 386 of the 2006 Act: or
the accounts do not accord Wlth those records,. or
the accounts do nor comply with the accounting requirements of Se¢tlOD 396 of th¢ 20(16 A¢1 oth¢r than any
requirement that the a¢￿unIS give a true and fair view which is not a matter considered as part of an
independent examination.. or
the a¢¢ounu8 have not been prepared Èn a¢cordallce with the methods principles of the StAtement of
Recommended Practice for accounting and re￿tIll8 by chariiies {&pplicable to charities prepartng their
counts in accordance with the Finanrial R9￿g StaTKlard applicable in the UK and Republic of Ireland
IFRS 102)).
I havc no concerns and have cottje a¢ross no othcr Matte￿ in COD[L￿tIOn with the exatDillation to which attention should
be drdwll ill this report in order to enable a proper understanding of the a¢¢ounts w be reached.
SL
Simon C Forernan
Peter Howard & Co
4 Wharfe Mews
Cliffe Terrace
Wetherby
W¢st Yorkshire
LS22 6LX
Date..
Page 4

CARLTof4 PLAYGROUP LTD
STATEMENT OF FINLNCIAL ACTIVITIES
INCORPOIUTING II%COME EXPENDIT
FOR TH
DED 31 MARCH 2024
CCOLNT
31.3.24
Total
nds
31.3.23
Total
funds
Unrestyicied
nd
Restricied
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
77.976
1.450
79.426
64,024
Charitable activities
Charitable actilryties
18.596
18,596
17,506
Investment income
439
439
72
Totsl
97.011
1.450
98,461
81.602
EXPENDITURE ON
Raiging fund$
78
Charitabk activities
Charitable activities
78251
855
79.106
67,073
Other
{670)
Total
78251
855
79,106
66,481
NET INCOME
18.760
595
19,355
15.121
RF.CONCII.IATION OF FUNDS
Total funds broughi forward
41.975
41,975
26.854
TOTAL FUNDS CARRIED FORWARD
fA).735
595
61,330
41,975
The notes forni part of thcst financial ststemenis
Page 5

CARLTON PLAYGROUP LTD
BALANCE SHEET
31 MARCH 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unreslri￿Cd Restricted
runds
Notes
FIXED ASSETS
Tangible assets
609
778
CURRENT ASSETS
Debtors
Cash ai bank
465
66.884
465
67.539
530
47239
655
67.349
655
47,769
CREDITORS
Amounts falling due withiti one year
(7223)
(60}
(7.283)
(6,5721
NET CURREI¥T ASSETS
,126
595
60,721
41,197
TOTAL A&SETS LESS CURRENT
LIABILITIES
60.735
595
61.330
41,975
NET ASSETS
fA).735
595
61J30
41,975
FUNDS
Unrestri¢t¢d funds
Restticted fi￿dS
10
60,735
595
41,975
TOTAL FUI¥DS
61.330
41.975
The charitable compmy is entitled to ex•ry)tion from audii wider secti(￿ 477 of the Cornpanies Act 2(K16 for the year
ended 31 March 2024.
The meTnber5 have required the company to obtsin an audii of its fmallcial ststernents for the year ¢nd¢d
31 March 2024 in accordance with Section 476 of the Cowies A¢t 2006.
The trustees acknowledge their rwsibilities for
(a)
ensuring thar the chan"thble company keeps accouniing recorts that cotnply with Sections 386 and 387 of the
Companies Act 2006 and
prepating flnancial state￿ents wllich give a true and faiT view of the sthie of affaits of the cbaritable company 25
at the end of each fu￿ncial year aad of its surphts or deficit for each fin8nci21 year in a¢cordan¢e with thc
requirements of Sections 394 and 395 and which othenvise cornply with the requirements of tbe Companie8 Aci
2006 relating to fuwicial State￿eThts. 50 far as applicable ff> th¢ ¢hgrithble wmpany.
(b)
The twios forni pan of th￿e financial statenKnts
Page 6
onrinued...

CARLTON PLAYGROUP LTD
BAL￿NCE SHEET- ctjntillued
31 MARCH 2024
These fmantial statements have been prepaTed iti accordance with the provisions applicable ￿ cbafttable companies
subject ro the small companies regime.
The fmancial st2ttmenL8 were approved by the Board of Tntste￿ and authorised for issue on
. alld were sigDed on its behalf by:
L J Partington - T￿js￿e
The t￿leS form pan of these financial staiements
Page 7

CIIRLTON PLAYGROUP LTD
NOTES TO THE FINANCIAL STATENIENTS
FOR THE YEAR E.NDED 31 MARCH 2024
ACCOUNTING POLICIFS
Basis of prep8ring the f￿an¢T￿l $taternents
Thc financial statements of the charitable compaoy, which is a public benefit entitv under FRS 102. have been
prepared in accordance w]th the Chanlies SORP IFRS 102) 'Accouniing and RqK>rting by CI￿lties.. Sraiement
of Re¢onulleDded Practice applicable io Cl￿]tieS prying their accounts in aCCDrdance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l Jalluary 20191,,
FinaT]rial Reporting Standard 102 The Financial Rwning Stsndard applicable in the UK and Republic of
Ireland, and the Companics Aci 2W6. The financial Sta￿￿ents have been prepared under the historical wst
convention.
The I￿￿te￿$ Consider that th¢ fuwKial sthtements give a true and fair view.
Critical accounting jlldgements *nd key st)urces of eslim*tioD Mncertaintv
There ar¢ no areas of the compan￿$ accounts which r¢quir¢ criti￿1 acwunting judgements to be made or have
esiimation uncertainty.
1knc0￿e recognition
All income Iin¢luding granrs) is re¢ognis¢d ID the S￿te￿¢llt of Finallrial Activities once the charity has
eniiElemeni ￿ the ￿nds. it is probable that the income will be Tweived and the amouni ¢an be nKa$ured rEliably.
All illcome is accounted for gross. before dedu¢iing anyrelated fees or costs.
Categories of intome
Incolne is Ca￿gOn5¢d as income from ex¢hange transactions (contract itieome} and income from not)-excb8nge
tyansacuons (gifts). investtnent iDCOrnC and othu income.
IncoTne from exchange transactions is received by thc charity for goods and setrri¢&s supplied under contrnci or
wher¢ entitlement 15 subject to fulfilling wfotmance relat￿ conditions. The income the charity receives LS
approxim2tely equal in value io the goods or s¢rviKs supplied by the charity to the pu￿h35¢[.
tncome from a nOn￿change tsansaciion is where the ch￿￿￿. rettivcs Vdlue from the dorM)r Mqthout providing
equal value ill ex¢hang¢. and includes donations of rnoney. 8(M)d5 alld servic￿ freely given without equal value
in exchange.
Expendithre
Liabilities are recogllised as expenditure as soon as there is a legal or ¢onstwctive obligation committing the
chariry to thai expenditure. it is probable thar 8 tyansfer of economic benefits bc requI￿d in settlement and
the amount of the obligation can be rnea5ured reliably. ExpendiNre is accounied for on an accnjals basis and
bas been classified undeT headin8s that a88regate all ￿[￿red to the caicgory. Where costs cannot be directly
attributed to p&rticular headll￿S they have been allo￿￿1 io activities on a basis CODSlStent with the ttse of
tesourccs.
Finaneial instruments
Basic flnancial insrnLments are Tecognised at amortised cost.
Ri$k5 alld future a55umption5
A risk a&sessment has been undertaken for the year 2023-2024 and ihe following major risks to the clwity havc
been dEtettnined as:
- Change of govemrnent:
- Economi¢ ertViTonineTJL
In¢r¢ase in the cost of livin&
T#n%ible fixed assets
Deprecialiom is prO￿ded at the following annual ra￿ in order to wriie off each asset over its ¢stimai¢d usefvl
life.
Page 8
continued...

CARLTof4 PLAYGROUP LTD
IYOTES TO TIIE FIIANCIAL STATE1￿IE1￿TS- eontinDed
FOR THE YEAR ETr4DED 31 MARCH 2024
ACCOUNTING POLICIES- continued
Tangible fLKed assets
Leasehold prot
Fixmres and fittings
Computer equipm¢nt
IO% on cost
2(PA on ttducing bala￿e
330h ¢)n cost
T2ngible f]xed assets under the cosi tmdel are sra*d at hisroTi¢al Cosi less aCcU￿￿1a1ed depreciation and any
acCu￿Ulated Impa]￿le￿I lokys.
Taxatlon
The ¢harity is ¢xernpi from corpordtion tsx on its charitsble aciiviues.
Fund aceoulltillg
Unrestri¢ied fvnds ¢an b¢ us¢d in accordance with the clharitable objectives ai the di￿￿tion of the trustces.
Restricted funds can onlv IK used for particular reslrtctcd PUEP)sts within the obje¢ts of th¢ Charity.
Restrictions arise when specificd by the donor or when funds are raised for panicu18r restricted pury05es.
Pension eosts and other post-relirement benefits
The charitsble cornpany operates a der￿ed c(mtribution pension scheme. C¢xJtributi¢)ns payable to the
haritsble cornpang5 petlsion scheme are charged io the Swiemeni of Financial ACti￿lieS in the period io which
they relate.
Creditors and provision5
Liabilities are aTnounts due to creditOW5 and any provision nwl¢ as a result of an obligation to transfer economic
benefirs. usually in the fomi of a eash pa)rnent. to a th￿d party. Liabilities musi b¢ M¢aSur￿ at their settlement
amount except for certain t￿ of fmancial liabiliiies. A liability is recognised for the aTnount that the charity
antLcipate5 it will pay to settle the dcbt or the arnount it has received as ￿ advance payment for good5 or
seryi¢es kl musi provide.
A provision is only recognised when:
- There is preseTit obli8alion at thE TCPOrting datr as a result of a past evcnL
- It is probable that a transf¢r of economic benefit will be requ]rEd in 5enlemenL and
- The an]ount olthe settleTnent can be estiEnated Teliably.
Debtors
Shon terni debtors are rneasured at trdnsaction prace. I￿8 any impairnwni.
If4VESTMEIYT I]YCOME
31.3.24
31.3.23
Bank interest receivable
439
72
Page 9
coniinued...

CARLTON PLAYGROLP LTD
NOTES TO THE FINANCIAL STATEMEf*TS- conlinued
FOR THE YEAR ENDED31 MARCH 2024
PIET If4COMEJ(EXPENDITURE)
Net incomeJlexpendiDJre) is sthted after chargmgl(c￿d1tllw..
31.3.24
31.3.23
Deprecia¢ion- o*med assets
Independeni Examinerfs fees
202
1.878
54
1.800
TRUSTEES, REMUNERATION A￿D BENEFITS
There were no trusiees, remuneratiOD or other bencfits lor the year ended 31 March 2024 nor for the )w ended
31 March 2023.
Trustees, expe[￿5
There were no trt￿lees, expenses paid for the year ended 31 Ma￿h 2024 nor for the year ¢nd¢d 31 March 2023.
STAFF COSTS
Tbe average monthly ttll￿ber olemployees during the year was a5 follows:
31.3.24
31.3.23
Playgroup sthff
No ernployce5 received CllK)Iu￿tnts ill exces5 of £60.OLK).
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIFS
Unrestricted
fimd
Restricted
fimds
Total
funds
INCOME ￿ND ENDOWMENTS FROM
Donations and le8acie5
64.024
64,024
Chsritable xctivities
Charitable activiti&s
17.506
17.506
Invutment income
72
72
Totsl
8l.f£)2
81,602
EXPEliDITURE ON
Raising fimds
78
78
Ch8rAtsble xetivlties
Charitsble actlvilies
67.073
67.073
Other
(670)
16701
Totsl
66.481
66.481
NET INCOME
15.121
15.121
Page 10
continued...

CARI.TON PLAYGROUP LTD
NOTES TO THE FI11,￿S'C]AL ST ATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
COMPARATIVES FOR THE STATEMENT OF FIIYANCIAL AcrivrriEs- eolltlnued
Unrt*tri¢ted
Restricted
fuTr(ts
Totsl
fimds
RECONCILIATiof4 OF FUNDS
Totsl funds brollghi forward
26.854
26,854
TOTAL FUNDS CARRIED FORWARD
41.975
41.975
T ANGIBLE FIXED ASSETS
Fixtures
l£asehold
property
Computer
equipment
fittings
COST
At l April 2023
Addition5
Grdnts
38.255
520
1.140
(1.140)
312
33
39,087
1,173
(1.140)
At 31 March 2024
38255
520
345
39.120
DEPRECIATION
At l April 2023
Charge for year
38.255
38
16
106
38,309
202
Ai 31 March 2024
38,255
134
122
38,511
P4ET BOOK VALUE
At 31 MaKh 2024
386
223
609
At 31 March 2023
482
296
778
DEBTORS: AMOUP*TS FALLtNG DUE ￿THIN OI¥E YEAR
31.3.24
31.3.23
Trdde debtors
465
530
Page 11
oniinu¢d...

CARLTON PLAYGROUP LTD
.NOTE5 TO THE FITr1￿},C1AL STATEML)TS- tontiDued
FOR THE YEAR ENDED 31 MARCH 2024
CREDITORS: AMOUNTS FALLIL%G DUE ￿THI1¥ ONE YEAR
31.3.24
31.3.23
Trade creditors
Social security and other tsxes
Other credstors
Accrued expenses
23
32
188
7,040
135
6.437
7,283
6,572
io.
MOVEMENT IN FUNDS
Net
movemcnt
in fi￿d5
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
41.975
18.7fA)
60.735
Re5tricied funds
Drax STEM funding
595
595
TOT AL FUNDS
41.975
19355
61J30
Net movement in fi]nds, inclllded iti the above are as follows..
tncoming
Resource$
expended
Movement
in fi￿dS
Unrestricted funds
General hnd
97.011
{78.2511
18,760
Restricted fund5
Drax STEM funding
1.450
(8551
595
TOTAL FUf*DS
98.461
179.1061
19.355
CoD3par#tives for moverneni ID fund5
Nei
n￿vement
in fund5
Ai
31.3.23
At 1.4.22
Unrestric(ed funds
General fund
26.854
15,121
41.975
TOT AL FUNDS
26.854
15,121
41,975
Page 12
continued...

CARLTON PLAYGROUP LTD
NOTES TO THE FINL)TCLiL STATEIIEIITS- Continued
FOR THF. YF.AR ENDED 31 MARCH 2024
io.
MOVEMENT IN FUNDS- tontinued
Comparative net t)Kbvemeni in fun¢ls, included it] the aiK)ve are as follows..
Incoming
Resourtts Moverneni
extwded
ti fijnds
Unre$trieted funds
GeDerdl fund
81.602
166,481)
15.121
TOTAL FUNDS
81.602
(66.481)
15.121
A current year 12 monihs and prior year 12 months combiDed POSiTioll is as follow8."
Nei
movemeni
in ￿ndS
Ai
31.3.24
At 1.4.22
Unrestrieted funds
Generdl fvnd
26.854
33.881
60,735
Restrie(ed fttttds
Drax STEM funding
595
595
TOTAL FUNDS
26,854
34,476
61.330
A currEllt year 12 Tnonth5 and PTior year 12 months combintd n¢t movement in fillLts. included in the above are
as follows..
tncorning
Resources
expended
Movement
in funds
Unrestricied fuThds
General fund
178.613
(144.732)
33.881
Restricted funds
Drax STEM funding
1,450
<855)
595
TOTAL FUNDS
180.063
(145.587)
34,476
Page 13
continued...

CARI.TON PLAYGROUP LTD
NOTES TO THE FINLYCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 31 MARCII 2024
ii.
RELATED PARTY DISCLOSLRES
There were no trdnsactions with related parties in th1"5 or the PTeceding )rar, except with regard io
r¢lrnbursen￿nf of trustees. expenses.
12.
WINDING UP OR DISSOLUTION OF THE CHARITY
If upoll winding up or di&8olution of the charity there remain any assets. after the satisfactiort of all debt& and
liabilities. the as8ets repr¢s¢ntrd by the aCcull￿1ated fi￿d 5ball be transfetred to another ¢hariMble body or
b(Mh'es baTr￿8 sunilar objects to the charity.
Page 14

CARLTON PLAYGROLP L TD
DET AILED STATEMENT OF FIf4ANCIAL ACTIV￿[￿%
FOR THE YEAR Ef+lDED 31 MARCH 2024
31.324
31.3.23
INCOME AND ENDOWMENTS
Donations and legaeie$
Revenue grants from governn)vmt and publi¢
bodies
Donation8 and legacies
Other grants
77.292
61.941
2.083
1.450
79,426
64,024
IDvestmtnt income
Bank interest receivable
439
72
Charit8ble aclivitie5
Sale of go(xJs & setvices m accordance with the
Chariryes objttts
18.596
17.506
Tot81 incorning resource5
98.461
81,￿2
EXPE.NDETURE
Other trading activitie5
Bad debts
78
Charitable ac¢ivities
Wages
Pension8
Rat¢s and wai¢r
Professional indemnity insurance
Light and heat
Telephone & internet
Stauonery and printuig
Sundn"¢s
Resour¢e ¢OSL8
Training & welfare- staff
Room hire
Cleaning & wasie managemeni
Prernises repairs. renewals & maintenance
M¢￿bershiP subscriplion
Equipment expenses
Accountancy fees other than exatnination 01
audil fees
Fixtures and fittin&$
CO￿pU1er equipment
60.458
405
317
1,179
2.397
672
931
542
2.862
641
4.800
722
192
151
250
50.416
328
991
3,156
911
535
339
2.499
231
4.800
759
600
187
719
507
96
106
548
38
16
77,228
67.073
Other
Donations
Camed forward
30
30
This page does noi forni part of the sianitory financial qtstements
Page 15

CARLTON PLAYGROUP LTD
DETAILED STATEMENT OF FINAff4CIAL AcfivITIES
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24
31.3.23
Otber
Brought fonvard
CoTpDration tax Ireversaly charge
30
(2.500)
(2.470)
Suppori Costs
Governance costs
Independent Ex8rnin&s fees
1,878
1.800
Total resourrcs expended
79.106
66.481
Net income
19.355
15,121
This page thK5 llot fonn part of the sla￿lOry financial 8ratcm¢nts
Page 16

REGISTERED COMPAThY NUMBER: 07934459 (England and Wale51
REGISTERED cHAR￿V NUMBER: 1146J 18
REPORT OF THE TRUSTEES AND
UYAUDITED FINANCtAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
CARLTON PLAYGROUP LTD
Peter Howard & Co
4 wh￿re Mews
Cliffe Terr￿e
Weth¢rby
West Yolksh￿C
LS22 6LX

CARLTO.N PLAYGROUP LTD
CONTENTS OF THE FIIANCIAL STATEMENTS
Tr"OK'I'HL YEAR L￿D￿D 31 hlARCH 2024
Pxge
Report of tbe Trustees
Independent Ei*miner's Report
Ststement of Thancial Actlvlties
B#l¥Dee Shee¢
Notes to the Financial Statrmellts
8 to 14
Delilied SiateJDent of Finallci*l Aetivities
15 to 16

CAIU.TON PLAYGROUP LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ETrIDED31 MARCH 20
Th¢ I￿slee$ who are also dir￿lorS of the cbarity for the Purym￿ of the Conwies Act 2￿6, preseni their report with
the fInancial sthtemenrs of the charity for the year ende¢J 31 Majcb 2024. The lrnstees have adopted th¢ provisions of
Accounting and Reporting by Ckwities". Sthtement of ReconllDended Practice applicable io charitie5 preparing their
accounts in accordance with the Financial Reporting Sthndard applieabl¢ in the UK and Republic of Ireland IFRS 102)
(effective l January 20191.
0￿ECTIVEs AND ACTIVITIES
Objectives and aitDs
The chariry serves the Carlton district near Selby aod Gool& The objects of the chaTity are to enha￿e the development
and edu¢ati¢)n of children primarily under school age by encouraging parents to understand and provide for the needs of
their children through ¢on)munity ￿uP5. The chan.ty offers appropriate play. education and care facilities. family
learning and extended hours groups. logcther with the righi of paTents to rake responsibility for, alld to become involved
in the activities of such 8roups. ensuring that sucb group5 o£Ter OPPOrnJniues for all children regardless of their race.
culture, religion, means or ability.
Significant aetivities
The charity encourages the study of the needs of children ￿ their fallJili&s and protnoies public interest in the
ogtlllion of such needs in the local area. It also aims ￿ prorK)te 2nd adhere io the aims of the Pre-school LearniThg
Alliance.
The charity provides affordable playwup scssions on five Jtkorning8 and afternoons. Variijus stracmred activities
including ans. crafting, rolc-playin& eKplonllg diff¢r¢ni maierials and story time. att offered in conjunction with
activities p12nned in resK%)nse to the children's interesi. Necessary skills are developed through monittrred bathroom
trdining and Tneal time5. Sessions open to the family and the widEr cotrnnuniry are beld periodically tbroughoui the year.
Publie benefit
The trnste&% believe that they have complicd with the Charity CortJmis5i¢)n's guidance on public benefii and have
deliverEd public benefit duTill8 the year by virDJe of the activities Unde￿e￿I by the clwity.
The trnstees have had regard to the Charity Comrnission's 8uidance on pubbc bcnefii in ThaDagillg the activities of the
Charity.
ACHIEVEIVIENT AND PERFOIiMANCE
Charitsble activltles
The Chanty rdn S¢S5ions for five m(trrnings and afternoon5 week for thirty-one registered childrett who w¢re aged
between two and four years old. b] addition. the Chariry has engaged with the local primary School io tttablish
transition prograM￿C to prepare children for the move up to infant Classes.
The dlfferenee tnade to the bellefi¢i8ries of the eharilTr" and wider soeiery
The charity ha5 provided play ac¢iviti&s. prornoied social developmcni ￿￿ether with persolul and educational
develop￿ent and preparatson for enty into n)asnstream education. The EhaTity believes that by pmviding safe ¢hild¢are
fo¢ilities for two to four year olds. it benefits the wider COllllDUlliry by b￿lIdIng an undersr8nding of the child's pLa¢e
within its community. They have also foiged l]Dks with the wider cornmuniry by holding a joint hndrai5ing event with
the local viUag¢ ho11.
FIP4ANCIAL REVIEW
Financial po$itio
The trusiees consider the f]nancial perfornmnce by the ¢hariry duriDg tbe year to bave been saiisfactory. The charity
held reserves of £61J3012023 - £41.975) as ai 31 March ?024. as slK)wn on pages 5 and 6 of the f￿anCIal slatements.
s￿C]rie changes in r￿ed assets are detsilcd in the no*s to the finan¢iaI sthtetncnts.
Page I

CARLTOL¥ PLAYGROUP LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDF.D 31 MAJICH 2024
FINANCIAL REVIEW
Reserves poliey
The chariry five morning aod aftemiM)n playgroup sessions per week. The resetr￿ policy 18 to maintsin a
sufficient Itvel of r￿rVeS ro enable non￿al operaiing activities to continue over a period of up to one month should a
shortfall in occur alld to takc account of p)tCDtial and contiDgencies that Inay ari5c from tirne ID tirnc.
In order to make a judgement on the arnollnt of rcservcs the trustee5 have considered the risks in respect of expendiiur4
unrestricted inco￿¢ and where funds call i>nly be reali5ed by the di5POsal of a r￿ed a55et. A150 taken into consideration
are any external identified potential major risks io in¢ome and ex[￿ndi￿re during the year under ¢onsideraiion.
A risk ￿SeSSIn¢nI has been undertaken for the year 2023-2024 and the following nmjor risks to the ¢lwity have ￿￿1
deternjined as=
- ch￿ge of govcrnmeni.
- Econornic ¢nvEronn]ent"
Increase in the ¢ost of living.
The chaTiW5 fEsetves policy 15 lo eD5ure that reserves are sufficient ID cover the liabilities such as redundancy,
cr¢dirors, lease ¢ommilments and provide monies to wver advance fees paid byus¢rs.
STRUCTU￿ COVERNANCE AND MANAGE￿￿￿[
Governing document
The charity is controlled by its governing docLnMli. a deed of WSL constiwtrs a limited conwany. lirnited by
guarantee, as defin¢d by th¢ Companies Act 2006.
Recrnitment and appointment of trustees
New tn]stecs are sought from members of the Playgroup's Volunteer Committee. In additioo the charity advertises
locally for wn]mittce ￿eInbe[S and ttU5tffs. A of the COTllrnitlce caD llotninate them5elvE5 to br a trLLStee and
are appointed by th¢ PlaygTOUP'S Volunr¢¢r Conunitree by wajority vole.
REFERENCE AND ADVIINISlliATIVE DETAILS
Registered CDJllP#llV llumber
07934459 (England and Wales)
Registered Charity nulllber
1146118
Registered
The Presbytery
Station Road
Carlton
Goole
East Riding
DN14 9NL
Trllytees
Ms D Ineson-Williarn5 (resigncd 24.10.23)
Ms H E Palmer
Mrs L J Partin￿0￿ (appointed 24.10.23)
Independent EiamiDer
Peter Howard & Co
4 Wharfe Mews
Cliffe Terrace
Wetherby
West yO￿s￿lre
LS22 6LX
Pag¢2

CARLTON PLAYGROLTP LTD
REPORT OF THE TRLSTEES
FOR THE YEAR ENDED 31 MARCH 2024
REFERENCE AND ADMif41STRATIVE DETAILS
Bankers
Vir￿￿ Money
46 Coney Street
York
YOI 9NQ
mall *ddress- carltonplaywup@gmail.¢om
Approved by order of the board of mjsiees on......
. and signed on its khalf by..
Mrs L J Panington- Trustee
Page 3

INDEPENDEI%T Ex￿MINE
CARLTOI¥ PLAYGROUP LTD
EPORT TO THE TRLSTELS OF
Independent exabniner's report to the trustee5 of Carlton Plxygrollp Ltd ('the Company,)
I repon ¢0 the charity tNstees on my examin*ion of the accourtts of the Company for the year cndcd 31 MErch 2024.
Re5P4)Dsibilities aDd bxsi5 of report
As the chariws tnjsiees of the Compaoy land aIso its directors for the purposLs ol¢ompany lawl you are responsible
for the preparation of the attounts in accordance with the requIrell￿Trts of the Companies Aci 2006 {'the 2006 Acti.
Having satisfled myself that the accounrs of the Company are aot required ￿ be audited under Part 16 of the 2006 Aci
and aTe eligible for independent examinatioll. I report in respect of my exarnination of your ch8riryls a¢cowiL8 as Carried
out undcr S¢ciion 145 of the Charities Act 2011 I'the 2011 A¢t'l. In carrying out my examination I bave followed the
Dircction5 ￿Ven by the Chan"ty Con]mission under Section 145(5) (bl oFthe 2011 Act.
Independent examiner's ststement
I have Co￿pItted rny examillation. I conf]rni that tho matters have come to my attention in connection with the
examination giving me cause io beheve".
accountiTtg records wer¢ noi kept in r¢spe¢i of the Conwy as requred by Stttson 386 of the 2006 Act: or
the accounts do not accord Wlth those records,. or
the accounts do nor comply with the accounting requirements of Se¢tlOD 396 of th¢ 20(16 A¢1 oth¢r than any
requirement that the a¢￿unIS give a true and fair view which is not a matter considered as part of an
independent examination.. or
the a¢¢ounu8 have not been prepared Èn a¢cordallce with the methods principles of the StAtement of
Recommended Practice for accounting and re￿tIll8 by chariiies {&pplicable to charities prepartng their
counts in accordance with the Finanrial R9￿g StaTKlard applicable in the UK and Republic of Ireland
IFRS 102)).
I havc no concerns and have cottje a¢ross no othcr Matte￿ in COD[L￿tIOn with the exatDillation to which attention should
be drdwll ill this report in order to enable a proper understanding of the a¢¢ounts w be reached.
SL
Simon C Forernan
Peter Howard & Co
4 Wharfe Mews
Cliffe Terrace
Wetherby
W¢st Yorkshire
LS22 6LX
Date..
Page 4

CARLTof4 PLAYGROUP LTD
STATEMENT OF FINLNCIAL ACTIVITIES
INCORPOIUTING II%COME EXPENDIT
FOR TH
DED 31 MARCH 2024
CCOLNT
31.3.24
Total
nds
31.3.23
Total
funds
Unrestyicied
nd
Restricied
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
77.976
1.450
79.426
64,024
Charitable activities
Charitable actilryties
18.596
18,596
17,506
Investment income
439
439
72
Totsl
97.011
1.450
98,461
81.602
EXPENDITURE ON
Raiging fund$
78
Charitabk activities
Charitable activities
78251
855
79.106
67,073
Other
{670)
Total
78251
855
79,106
66,481
NET INCOME
18.760
595
19,355
15.121
RF.CONCII.IATION OF FUNDS
Total funds broughi forward
41.975
41,975
26.854
TOTAL FUNDS CARRIED FORWARD
fA).735
595
61,330
41,975
The notes forni part of thcst financial ststemenis
Page 5

CARLTON PLAYGROUP LTD
BALANCE SHEET
31 MARCH 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unreslri￿Cd Restricted
runds
Notes
FIXED ASSETS
Tangible assets
609
778
CURRENT ASSETS
Debtors
Cash ai bank
465
66.884
465
67.539
530
47239
655
67.349
655
47,769
CREDITORS
Amounts falling due withiti one year
(7223)
(60}
(7.283)
(6,5721
NET CURREI¥T ASSETS
,126
595
60,721
41,197
TOTAL A&SETS LESS CURRENT
LIABILITIES
60.735
595
61.330
41,975
NET ASSETS
fA).735
595
61J30
41,975
FUNDS
Unrestri¢t¢d funds
Restticted fi￿dS
10
60,735
595
41,975
TOTAL FUI¥DS
61.330
41.975
The charitable compmy is entitled to ex•ry)tion from audii wider secti(￿ 477 of the Cornpanies Act 2(K16 for the year
ended 31 March 2024.
The meTnber5 have required the company to obtsin an audii of its fmallcial ststernents for the year ¢nd¢d
31 March 2024 in accordance with Section 476 of the Cowies A¢t 2006.
The trustees acknowledge their rwsibilities for
(a)
ensuring thar the chan"thble company keeps accouniing recorts that cotnply with Sections 386 and 387 of the
Companies Act 2006 and
prepating flnancial state￿ents wllich give a true and faiT view of the sthie of affaits of the cbaritable company 25
at the end of each fu￿ncial year aad of its surphts or deficit for each fin8nci21 year in a¢cordan¢e with thc
requirements of Sections 394 and 395 and which othenvise cornply with the requirements of tbe Companie8 Aci
2006 relating to fuwicial State￿eThts. 50 far as applicable ff> th¢ ¢hgrithble wmpany.
(b)
The twios forni pan of th￿e financial statenKnts
Page 6
onrinued...

CARLTON PLAYGROUP LTD
BAL￿NCE SHEET- ctjntillued
31 MARCH 2024
These fmantial statements have been prepaTed iti accordance with the provisions applicable ￿ cbafttable companies
subject ro the small companies regime.
The fmancial st2ttmenL8 were approved by the Board of Tntste￿ and authorised for issue on
. alld were sigDed on its behalf by:
L J Partington - T￿js￿e
The t￿leS form pan of these financial staiements
Page 7

CIIRLTON PLAYGROUP LTD
NOTES TO THE FINANCIAL STATENIENTS
FOR THE YEAR E.NDED 31 MARCH 2024
ACCOUNTING POLICIFS
Basis of prep8ring the f￿an¢T￿l $taternents
Thc financial statements of the charitable compaoy, which is a public benefit entitv under FRS 102. have been
prepared in accordance w]th the Chanlies SORP IFRS 102) 'Accouniing and RqK>rting by CI￿lties.. Sraiement
of Re¢onulleDded Practice applicable io Cl￿]tieS prying their accounts in aCCDrdance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l Jalluary 20191,,
FinaT]rial Reporting Standard 102 The Financial Rwning Stsndard applicable in the UK and Republic of
Ireland, and the Companics Aci 2W6. The financial Sta￿￿ents have been prepared under the historical wst
convention.
The I￿￿te￿$ Consider that th¢ fuwKial sthtements give a true and fair view.
Critical accounting jlldgements *nd key st)urces of eslim*tioD Mncertaintv
There ar¢ no areas of the compan￿$ accounts which r¢quir¢ criti￿1 acwunting judgements to be made or have
esiimation uncertainty.
1knc0￿e recognition
All income Iin¢luding granrs) is re¢ognis¢d ID the S￿te￿¢llt of Finallrial Activities once the charity has
eniiElemeni ￿ the ￿nds. it is probable that the income will be Tweived and the amouni ¢an be nKa$ured rEliably.
All illcome is accounted for gross. before dedu¢iing anyrelated fees or costs.
Categories of intome
Incolne is Ca￿gOn5¢d as income from ex¢hange transactions (contract itieome} and income from not)-excb8nge
tyansacuons (gifts). investtnent iDCOrnC and othu income.
IncoTne from exchange transactions is received by thc charity for goods and setrri¢&s supplied under contrnci or
wher¢ entitlement 15 subject to fulfilling wfotmance relat￿ conditions. The income the charity receives LS
approxim2tely equal in value io the goods or s¢rviKs supplied by the charity to the pu￿h35¢[.
tncome from a nOn￿change tsansaciion is where the ch￿￿￿. rettivcs Vdlue from the dorM)r Mqthout providing
equal value ill ex¢hang¢. and includes donations of rnoney. 8(M)d5 alld servic￿ freely given without equal value
in exchange.
Expendithre
Liabilities are recogllised as expenditure as soon as there is a legal or ¢onstwctive obligation committing the
chariry to thai expenditure. it is probable thar 8 tyansfer of economic benefits bc requI￿d in settlement and
the amount of the obligation can be rnea5ured reliably. ExpendiNre is accounied for on an accnjals basis and
bas been classified undeT headin8s that a88regate all ￿[￿red to the caicgory. Where costs cannot be directly
attributed to p&rticular headll￿S they have been allo￿￿1 io activities on a basis CODSlStent with the ttse of
tesourccs.
Finaneial instruments
Basic flnancial insrnLments are Tecognised at amortised cost.
Ri$k5 alld future a55umption5
A risk a&sessment has been undertaken for the year 2023-2024 and ihe following major risks to the clwity havc
been dEtettnined as:
- Change of govemrnent:
- Economi¢ ertViTonineTJL
In¢r¢ase in the cost of livin&
T#n%ible fixed assets
Deprecialiom is prO￿ded at the following annual ra￿ in order to wriie off each asset over its ¢stimai¢d usefvl
life.
Page 8
continued...

CARLTof4 PLAYGROUP LTD
IYOTES TO TIIE FIIANCIAL STATE1￿IE1￿TS- eontinDed
FOR THE YEAR ETr4DED 31 MARCH 2024
ACCOUNTING POLICIES- continued
Tangible fLKed assets
Leasehold prot
Fixmres and fittings
Computer equipm¢nt
IO% on cost
2(PA on ttducing bala￿e
330h ¢)n cost
T2ngible f]xed assets under the cosi tmdel are sra*d at hisroTi¢al Cosi less aCcU￿￿1a1ed depreciation and any
acCu￿Ulated Impa]￿le￿I lokys.
Taxatlon
The ¢harity is ¢xernpi from corpordtion tsx on its charitsble aciiviues.
Fund aceoulltillg
Unrestri¢ied fvnds ¢an b¢ us¢d in accordance with the clharitable objectives ai the di￿￿tion of the trustces.
Restricted funds can onlv IK used for particular reslrtctcd PUEP)sts within the obje¢ts of th¢ Charity.
Restrictions arise when specificd by the donor or when funds are raised for panicu18r restricted pury05es.
Pension eosts and other post-relirement benefits
The charitsble cornpany operates a der￿ed c(mtribution pension scheme. C¢xJtributi¢)ns payable to the
haritsble cornpang5 petlsion scheme are charged io the Swiemeni of Financial ACti￿lieS in the period io which
they relate.
Creditors and provision5
Liabilities are aTnounts due to creditOW5 and any provision nwl¢ as a result of an obligation to transfer economic
benefirs. usually in the fomi of a eash pa)rnent. to a th￿d party. Liabilities musi b¢ M¢aSur￿ at their settlement
amount except for certain t￿ of fmancial liabiliiies. A liability is recognised for the aTnount that the charity
antLcipate5 it will pay to settle the dcbt or the arnount it has received as ￿ advance payment for good5 or
seryi¢es kl musi provide.
A provision is only recognised when:
- There is preseTit obli8alion at thE TCPOrting datr as a result of a past evcnL
- It is probable that a transf¢r of economic benefit will be requ]rEd in 5enlemenL and
- The an]ount olthe settleTnent can be estiEnated Teliably.
Debtors
Shon terni debtors are rneasured at trdnsaction prace. I￿8 any impairnwni.
If4VESTMEIYT I]YCOME
31.3.24
31.3.23
Bank interest receivable
439
72
Page 9
coniinued...

CARLTON PLAYGROLP LTD
NOTES TO THE FINANCIAL STATEMEf*TS- conlinued
FOR THE YEAR ENDED31 MARCH 2024
PIET If4COMEJ(EXPENDITURE)
Net incomeJlexpendiDJre) is sthted after chargmgl(c￿d1tllw..
31.3.24
31.3.23
Deprecia¢ion- o*med assets
Independeni Examinerfs fees
202
1.878
54
1.800
TRUSTEES, REMUNERATION A￿D BENEFITS
There were no trusiees, remuneratiOD or other bencfits lor the year ended 31 March 2024 nor for the )w ended
31 March 2023.
Trustees, expe[￿5
There were no trt￿lees, expenses paid for the year ended 31 Ma￿h 2024 nor for the year ¢nd¢d 31 March 2023.
STAFF COSTS
Tbe average monthly ttll￿ber olemployees during the year was a5 follows:
31.3.24
31.3.23
Playgroup sthff
No ernployce5 received CllK)Iu￿tnts ill exces5 of £60.OLK).
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIFS
Unrestricted
fimd
Restricted
fimds
Total
funds
INCOME ￿ND ENDOWMENTS FROM
Donations and le8acie5
64.024
64,024
Chsritable xctivities
Charitable activiti&s
17.506
17.506
Invutment income
72
72
Totsl
8l.f£)2
81,602
EXPEliDITURE ON
Raising fimds
78
78
Ch8rAtsble xetivlties
Charitsble actlvilies
67.073
67.073
Other
(670)
16701
Totsl
66.481
66.481
NET INCOME
15.121
15.121
Page 10
continued...

CARI.TON PLAYGROUP LTD
NOTES TO THE FI11,￿S'C]AL ST ATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
COMPARATIVES FOR THE STATEMENT OF FIIYANCIAL AcrivrriEs- eolltlnued
Unrt*tri¢ted
Restricted
fuTr(ts
Totsl
fimds
RECONCILIATiof4 OF FUNDS
Totsl funds brollghi forward
26.854
26,854
TOTAL FUNDS CARRIED FORWARD
41.975
41.975
T ANGIBLE FIXED ASSETS
Fixtures
l£asehold
property
Computer
equipment
fittings
COST
At l April 2023
Addition5
Grdnts
38.255
520
1.140
(1.140)
312
33
39,087
1,173
(1.140)
At 31 March 2024
38255
520
345
39.120
DEPRECIATION
At l April 2023
Charge for year
38.255
38
16
106
38,309
202
Ai 31 March 2024
38,255
134
122
38,511
P4ET BOOK VALUE
At 31 MaKh 2024
386
223
609
At 31 March 2023
482
296
778
DEBTORS: AMOUP*TS FALLtNG DUE ￿THIN OI¥E YEAR
31.3.24
31.3.23
Trdde debtors
465
530
Page 11
oniinu¢d...

CARLTON PLAYGROUP LTD
.NOTE5 TO THE FITr1￿},C1AL STATEML)TS- tontiDued
FOR THE YEAR ENDED 31 MARCH 2024
CREDITORS: AMOUNTS FALLIL%G DUE ￿THI1¥ ONE YEAR
31.3.24
31.3.23
Trade creditors
Social security and other tsxes
Other credstors
Accrued expenses
23
32
188
7,040
135
6.437
7,283
6,572
io.
MOVEMENT IN FUNDS
Net
movemcnt
in fi￿d5
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
41.975
18.7fA)
60.735
Re5tricied funds
Drax STEM funding
595
595
TOT AL FUNDS
41.975
19355
61J30
Net movement in fi]nds, inclllded iti the above are as follows..
tncoming
Resource$
expended
Movement
in fi￿dS
Unrestricted funds
General hnd
97.011
{78.2511
18,760
Restricted fund5
Drax STEM funding
1.450
(8551
595
TOTAL FUf*DS
98.461
179.1061
19.355
CoD3par#tives for moverneni ID fund5
Nei
n￿vement
in fund5
Ai
31.3.23
At 1.4.22
Unrestric(ed funds
General fund
26.854
15,121
41.975
TOT AL FUNDS
26.854
15,121
41,975
Page 12
continued...

CARLTON PLAYGROUP LTD
NOTES TO THE FINL)TCLiL STATEIIEIITS- Continued
FOR THF. YF.AR ENDED 31 MARCH 2024
io.
MOVEMENT IN FUNDS- tontinued
Comparative net t)Kbvemeni in fun¢ls, included it] the aiK)ve are as follows..
Incoming
Resourtts Moverneni
extwded
ti fijnds
Unre$trieted funds
GeDerdl fund
81.602
166,481)
15.121
TOTAL FUNDS
81.602
(66.481)
15.121
A current year 12 monihs and prior year 12 months combiDed POSiTioll is as follow8."
Nei
movemeni
in ￿ndS
Ai
31.3.24
At 1.4.22
Unrestrieted funds
Generdl fvnd
26.854
33.881
60,735
Restrie(ed fttttds
Drax STEM funding
595
595
TOTAL FUNDS
26,854
34,476
61.330
A currEllt year 12 Tnonth5 and PTior year 12 months combintd n¢t movement in fillLts. included in the above are
as follows..
tncorning
Resources
expended
Movement
in funds
Unrestricied fuThds
General fund
178.613
(144.732)
33.881
Restricted funds
Drax STEM funding
1,450
<855)
595
TOTAL FUNDS
180.063
(145.587)
34,476
Page 13
continued...

CARI.TON PLAYGROUP LTD
NOTES TO THE FINLYCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 31 MARCII 2024
ii.
RELATED PARTY DISCLOSLRES
There were no trdnsactions with related parties in th1"5 or the PTeceding )rar, except with regard io
r¢lrnbursen￿nf of trustees. expenses.
12.
WINDING UP OR DISSOLUTION OF THE CHARITY
If upoll winding up or di&8olution of the charity there remain any assets. after the satisfactiort of all debt& and
liabilities. the as8ets repr¢s¢ntrd by the aCcull￿1ated fi￿d 5ball be transfetred to another ¢hariMble body or
b(Mh'es baTr￿8 sunilar objects to the charity.
Page 14

CARLTON PLAYGROLP L TD
DET AILED STATEMENT OF FIf4ANCIAL ACTIV￿[￿%
FOR THE YEAR Ef+lDED 31 MARCH 2024
31.324
31.3.23
INCOME AND ENDOWMENTS
Donations and legaeie$
Revenue grants from governn)vmt and publi¢
bodies
Donation8 and legacies
Other grants
77.292
61.941
2.083
1.450
79,426
64,024
IDvestmtnt income
Bank interest receivable
439
72
Charit8ble aclivitie5
Sale of go(xJs & setvices m accordance with the
Chariryes objttts
18.596
17.506
Tot81 incorning resource5
98.461
81,￿2
EXPE.NDETURE
Other trading activitie5
Bad debts
78
Charitable ac¢ivities
Wages
Pension8
Rat¢s and wai¢r
Professional indemnity insurance
Light and heat
Telephone & internet
Stauonery and printuig
Sundn"¢s
Resour¢e ¢OSL8
Training & welfare- staff
Room hire
Cleaning & wasie managemeni
Prernises repairs. renewals & maintenance
M¢￿bershiP subscriplion
Equipment expenses
Accountancy fees other than exatnination 01
audil fees
Fixtures and fittin&$
CO￿pU1er equipment
60.458
405
317
1,179
2.397
672
931
542
2.862
641
4.800
722
192
151
250
50.416
328
991
3,156
911
535
339
2.499
231
4.800
759
600
187
719
507
96
106
548
38
16
77,228
67.073
Other
Donations
Camed forward
30
30
This page does noi forni part of the sianitory financial qtstements
Page 15

CARLTON PLAYGROUP LTD
DETAILED STATEMENT OF FINAff4CIAL AcfivITIES
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24
31.3.23
Otber
Brought fonvard
CoTpDration tax Ireversaly charge
30
(2.500)
(2.470)
Suppori Costs
Governance costs
Independent Ex8rnin&s fees
1,878
1.800
Total resourrcs expended
79.106
66.481
Net income
19.355
15,121
This page thK5 llot fonn part of the sla￿lOry financial 8ratcm¢nts
Page 16