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2023-08-31-accounts

Annual General Meeting Minutes

Venue: The Gilbert Room, Twyford Parish Hall, Twyford Date: 26[th] September at 8 pm

1. Welcome & Apologies Present:Pamela Lawrence, Mel Simpson, Catherine Thomas, Aaron
McLoughlin, Gemma Gregory, Jo Everest, Rebekeh Temple, Filly Bowen,
Donna Lawrence
In attendance:Rachel
Apologies:Lottie Bennett, Lisa Williamson
2. Minutes from Previous
Meeting
The minutes of the last AGM were approved.
3. Chairman’s Report Mel thanked the Committee for their work this last year especially the
fundraising with a special thank you to Jo and Donna for their help
through the last few years on the committee and especially fundraising.
Mel thanked the committee for providing cover when it has been
needed during the last year at sometimes very short notice.
4. Treasurer’s Report Current back accounts as follows:
£23,698.00 in community account
£41,704.00 in Active Saver
The accounts were circulated for the year 22-23. These need to be
signed off by the committee before they can go to the accountants.
There has been a profit of £2751 in 22/23 financial year.
£15.5k was raised from fundraising activities, grants and donations. This
sum includes Gift Aid of 32381 from donations in previous years.
Fewer childcare hours have been delivered so this accounts for the fall
in income of 8.6%.
Despite the ongoing cost of living crisis the bills and consumables did
not rise by much, but staff costs have increased by 8.5% which can in
the main be attributed to the 9.7% pay rise implemented from January
2023
Total assets at the end of the year (31stAugust 2023) were £49,721 so
providing a safe buffer should it be needed.
Aaron is happyto stayon as Treasurer.

----- Start of picture text -----
5. Manager’s Report Pamela thanked Playgroup staff, Mel and the committee for all their
hard work. She went on to thank both Jo and Donna who are both
stepping down from the committee tonight. A combined total from
them of 10 years service to Playgroup.
Pamela thanked all committee members for their support and help
throughout the year when other members of staff have been unable to
work. She went on to say how touched she had felt by all the amazing
fundraising efforts this last year and was pleased to report that a
Playgroup record of in excess of £9000 has been raised.
The changes in Playgroup staff were mentioned, Claire left at Easter,
followed shortly after by Sam. Gemma kindly stepped in toto Claire’s
role for the summer term whilst a replacement was advertised for.
Pamela went on to thank Gemma who has agreed to continue covering
2 sessions at Playgroup until a suitable replacement is found.
Rachel has become Setting Supervisor and she is now working towards
her Level 5 qualification supported by Playgroup and the DFE.
Lisa has now joined permanently and will be working one session a
week, whilst continuing at Forest School and working on her Level 5
qualification externally.
6. Election of Officers There were no new officers elected.
The following officers resigned:
Donna Lawrence
Jo Everest
7. The next meeting The next meeting followed immediately afterwards.
----- End of picture text -----

Registered number 07909123

Twyford Playgroup

Report and Accounts

31 August 2023

Twyford Playgroup Report and accounts Contents

Page
Company information 1
Directors' report 2
Accountants' report 4
Profit and loss account 5
Balance sheet 6
Statement of changes in equity 7
Notes to the accounts 8

Twyford Playgroup Company Information

Directors

Pamela Lawrence Gemma Gregory Joanne Everest Lisa Thomas Rebekah Temple Aaron Mcloughlin Hollie McLoughlin Donna Lawrence Charlotte Bennett Felicity Bowen Melissa Simpson

Accountants

Conker Accountancy Limited Chandlers House Ganders Business Park Kingsley Hampshire GU35 9LU

Registered number 07909123

1

Twyford Playgroup Registered number: 07909123 Directors' Report

The directors present their report and accounts for the year ended 31 August 2023.

Principal activities

The company's principal activity during the year continued to be a playgroup.

Directors

The following persons served as directors during the year:

Pamela Lawrence Gemma Gregory Joanne Everest Lisa Thomas Rebekah Temple Aaron Mcloughlin Hollie McLoughlin Donna Lawrence Charlotte Bennett Felicity Bowen Melissa Simpson

Directors' responsibilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.

Company law requires the directors to prepare accounts for each financial year. Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

Each person who was a director at the time this report was approved confirms that:

2

Twyford Playgroup Registered number: 07909123 Directors' Report

Small company provisions

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

This report was approved by the board on 22 March 2024 and signed on its behalf.

Aaron Mcloughlin Director

3

Twyford Playgroup Accountants' Report

Accountants' report to the directors of Twyford Playgroup

You consider that the company is exempt from an audit for the year ended 31 August 2023. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

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

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

Conker Accountancy Limited Accountants

Chandlers House Ganders Business Park Kingsley Hampshire GU35 9LU

22 March 2024

4

Twyford Playgroup Profit and Loss Account for the year ended 31 August 2023

Turnover
Cost of sales
Gross profit
Administrative expenses
Operating profit
Interest receivable
Profit before taxation
Tax on profit
Profit for the financial year
2023
£
91,286
(71,054)
20,232
(18,143)
2,089
149
2,238
-
2,238
2022
£
99,264
(64,069)
35,195
(18,729)
16,466
2
16,468
-
16,468

5

Twyford Playgroup Registered number: 07909123 Balance Sheet as at 31 August 2023

Notes
Current assets
Cash at bank and in hand
Creditors: amounts falling due
within one year
3
Net current assets
Net assets
Capital and reserves
Profit and loss account
Shareholder's funds
2023
£
49,721
(100)
49,621
49,621
49,621
49,621
2022
£
47,483
(100)
47,383
47,383
47,383
47,383

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

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

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

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

Aaron Mcloughlin Director Approved by the board on 22 March 2024

6

Twyford Playgroup Statement of Changes in Equity for the year ended 31 August 2023

At 1 September 2021
Profit for the financial year
At 31 August 2022
At 1 September 2022
At 31 August 2023
Share
capital
£
-
-
-
-
Share
premium
£
-
-
-
-
Re-
valuation
reserve
£
-
-
-
-
Profit
and loss
account
£
30,915
16,468
47,383
47,383
49,621
Total
£
30,915
16,468
47,383
47,383
49,621

7

Twyford Playgroup Notes to the Accounts for the year ended 31 August 2023

1 Accounting policies

Basis of preparation

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

Turnover

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

Intangible fixed assets

Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Debtors

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

8

Twyford Playgroup Notes to the Accounts for the year ended 31 August 2023

Creditors

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

Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Leased assets

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

2023 2022 Number Number

2 Employees

9

Twyford Playgroup Notes to the Accounts for the year ended 31 August 2023

Average number of persons employed by the company
3
Creditors: amounts falling due within one year
Other creditors
8
2023
£
100
8
2022
£
100

10

Twyford Playgroup

Detailed profit and loss account for the year ended 31 August 2023

This schedule does not form part of the statutory accounts

Sales
Cost of sales
Gross profit
Administrative expenses
Operating profit
Interest receivable
Profit before tax
2023
£
91,286
(71,054)
20,232
(18,143)
2,089
149
2,238
2022
£
99,264
(64,069)
35,195
(18,729)
16,466
2
16,468

11

Twyford Playgroup Detailed profit and loss account for the year ended 31 August 2023

This schedule does not form part of the statutory accounts

Sales
Sales
Cost of sales
Purchases
Direct labour
Administrative expenses
Employee costs:
Pensions
Temporary staff and recruitment
Staff training and welfare
Premises costs:
Rent
Cleaning
General administrative expenses:
Stationery and printing
Insurance
Equipment expensed
Software
Sundry expenses
Legal and professional costs:
Accountancy fees
Other legal and professional
2023
£
91,286
742
70,312
71,054
4,360
330
985
5,675
6,000
400
6,400
419
902
2,438
734
878
5,560
375
133
508
18,143
2022
£
99,264
42
64,027
64,069
4,131
144
1,019
5,294
6,000
602
6,602
928
876
3,894
105
468
6,271
375
187
562
18,729

12

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of -h￿lY I laFP.- On accounts for the year ended Charity no (if any} 11412Z(g Set out on pages itt Ir. p3ge ofRAdiI￿)n￿l shetrLsl I report to the trustees on my examination of the accounts of th8 above charity fthe Trusv) for the year ended'31', .,'Q).E12Q Responslbllltles and As the chaiity trustees of the Trust you are responsible for the preparation basi5 of report of the accounts in accordance with the requirements of the char￿eS Act 2011 (Ihe Acf). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed the applicable Directions gr¥en by the Gharity Commission under section 145(5){b) of the Act. I have completed my examination. l Confimi that no material matters have me to my attention (other than that disdosed below.) in connection with the examination whith gives me cause to believe that in, any materbal respect.. accountirMJ records were t￿t kept in accordan￿ with section 130 of the Act or the accA)unts do not accord Véith the accounting records Independent examinor's statement I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in order to enable proper understarKling of the accounts to bo reached. . Please delete the words in the br8ck8ts rf th8y (lo not appty. Slgned: Dato: I s/o8/202 Name: Relevant professional quallficatlonls) or body {rfany): Address: r4 , Gu3b qLLJ IER October 2018

Section B Disclosure cornplete rf the examiner needs to h¥Jhlight matters of concern {see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brlef detalls of any Item3 that tha examlner wishes to dbclose. IER October 2018