Registered number: CE001097
**BURNOPFIELD PLAY CARE DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
Smith & Co Accountants Limited
## **Burnopfield Play Care Director's Report and Unaudited Financial Statements For The Year Ended 31 August 2023**
## **Contents**
||**Page**|
|---|---|
|Company Information|1|
|Director's Report|2|
|Accountant's Report|3|
|Income Statement|4|
|Statement of Financial Position|5|
|Notes to the Financial Statements|6—7|
|The following pages do not form part of the statutory accounts:||
|Detailed Income Statement|8|
**Burnopfield Play Care Company Information For The Year Ended 31 August 2023**
|**Director**|Mr Stephen Dormer|
|---|---|
|**Company Number**|CE001097|
|**Registered Office**|Front Street|
||Burnopfield|
||Newcastle Upo Tyne|
||NE16 6PT|
|**Accountants**|Smith & Co Accountants Limited|
||ACCA|
||Unit G2|
||Tanfield Lea Business Centre|
||Stanley|
||Co Durham|
||DH9 9DB|
Page 1
## **Burnopfield Play Care Company No. CE001097 Director's Report For The Year Ended 31 August 2023**
The director presents his report and the financial statements for the year ended 31 August 2023.
## **Directors**
The director who held office during the year were as follows:
Mr Stephen Dormer
## **Statement of Director's Responsibilities**
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the director is required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is 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 financial statements comply with the Companies Act 2006. He is 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.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Small Company Rules**
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Stephen Dormer Director
07/11/2023
Page 2
## **Burnopfield Play Care Accountant's Report For The Year Ended 31 August 2023**
## **Report to the director on the preparation of the unaudited statutory accounts of Burnopfield Play Care for the year ended 31 August 2023**
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Burnopfield Play Care which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rulesstandards/acca-rulebook.html.
This report is made to the director of Burnopfield Play Care, as a body, in accordance with the terms of our engagement letter dated 06 March 2020. Our work has been undertaken solely to prepare for your approval the accounts of Burnopfield Play Care and state those matters that we have agreed to state to the director of Burnopfield Play Care, as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at
http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Burnopfield Play Care and its director as a body for our work or for this report.
It is your duty to ensure that Burnopfield Play Care has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Burnopfield Play Care. You consider that Burnopfield Play Care is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Burnopfield Play Care. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
## 07/11/2023
Smith & Co Accountants Limited ACCA Unit G2 Tanfield Lea Business Centre Stanley Co Durham DH9 9DB
Page 3
## **Burnopfield Play Care Income Statement For The Year Ended 31 August 2023**
|**Notes**
**TURNOVER**
Cost of sales
**GROSS SURPLUS**
Administrative expenses
Other operating income
**OPERATING DEFICIT**
Other interest receivable and similar income
**DEFICIT FOR THE FINANCIAL YEAR**|**2023**
**£**
77,542
(1,138)
76,404
(81,470)
2,005
(3,061)
5
(3,056)|**2022**
**£**
82,127
(2,514)|
|---|---|---|
|||79,613
(85,388)
3,695|
|||(2,080)
-|
|||(2,080)|
The notes on pages 6 to 7 form part of these financial statements.
Page 4
## **Burnopfield Play Care Statement of Financial Position As At 31 August 2023**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**4**
**CURRENT ASSETS**
Debtors
**5**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within**
**One Year**
**6**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
Income Statement
**MEMBERS' FUNDS**|**2023**
**£**
**£**
2,047
2,047
2,864
4,741
7,605
(1,421)
6,184
8,231
8,231
8,231
8,231|**2023**
**£**
**£**
2,047
2,047
2,864
4,741
7,605
(1,421)
6,184
8,231
8,231
8,231
8,231|**2022**
**£**
**£**
2,345
2,345
840
9,282
10,122
(1,180)
8,942
11,287
11,287
11,287
11,287|**2022**
**£**
**£**
2,345
2,345
840
9,282
10,122
(1,180)
8,942
11,287
11,287
11,287
11,287|
|---|---|---|---|---|
|||2,047
6,184||2,345
8,942|
||7,605
(1,421)||10,122
(1,180)||
||||||
|||8,231||11,287|
|||8,231||11,287|
|||8,231||11,287|
|||8,231||11,287|
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Stephen Dormer
Director
07/11/2023
The notes on pages 6 to 7 form part of these financial statements.
Page 5
## **Burnopfield Play Care Notes to the Financial Statements For The Year Ended 31 August 2023**
## 1. **General Information**
Burnopfield Play Care is a private company, limited by guarantee, incorporated in England & Wales, registered number CE001097. The registered office is Front Street, Burnopfield, Newcastle Upo Tyne, NE16 6PT.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
## 2.2. **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 is reduced for estimated customer returns, rebates and other similar allowances.
## **Sale of goods**
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
## **Rendering of services**
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
## 2.3. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 10% Reducing Balance Method Computer Equipment 10% Reducing Balance Method
## 2.4. **Government Grant**
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
## 3. **Average Number of Employees**
Average number of employees, including directors, during the year was as follows: 6 (2022: 5)
Page 6
## **Burnopfield Play Care Notes to the Financial Statements (continued) For The Year Ended 31 August 2023**
## 4. **Tangible Assets**
|**Cost**
As at 1 September 2022
As at 31 August 2023
**Depreciation**
As at 1 September 2022
Provided during the period
As at 31 August 2023
**Net Book Value**
As at 31 August 2023
As at 1 September 2022
.
**Debtors**
**Due within one year**
Prepayments and accrued income
Other taxes and social security
.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Pension Control Account
Accruals and deferred income|**Fixtures &**
**Fittings**
**£**
3,916|**Fixtures &**
**Fittings**
**£**
3,916|**Computer**
**Equipment**
**£**
2,613|**Total**
**£**
6,529|
|---|---|---|---|---|
||3,916||2,613|6,529|
||2,202
172||1,982
126|4,184
298|
||2,374||2,108|4,482|
||1,542||505|2,047|
||1,714||631|2,345|
||||**2023**
**£**
840
2,024
2,864
**2023**
**£**
(1)
522
900
1,421|**2022**
**£**
840
-|
|||||840|
|||||**2022**
**£**
1
279
900|
|||||1,180|
## 5. **Debtors**
6. **Creditors: Amounts Falling Due Within One Year**
## 7. **Company limited by guarantee**
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 7
## **Burnopfield Play Care Detailed Income Statement For The Year Ended 31 August 2023**
|**TURNOVER**
Sales
Fundraising
Other trading income
**COST OF SALES**
Books, Toys and Learning Activities
Vehicle running costs
**GROSS SURPLUS**
**Administrative Expenses**
Wages and salaries
Employers NI
Employers pensions - defined contributions scheme
Staff training
Protective clothing
Subsistence expenses
Rent
Rates
Cleaning
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Telecommunications and data costs
Accountancy fees
Subscriptions
Bank charges
Charitable donations
Other office costs
Depreciation
Sundry expenses
**Other Operating Income**
Grants and subsidies received
Government grant receipts - net
**OPERATING DEFICIT**
**Other interest receivable and similar income**
Bank interest receivable
**DEFICIT FOR THE FINANCIAL YEAR**|**2023**
**£**
**£**
73,821
3,721
-
77,542
1,138
-
(1,138)
76,404
72,445
-
1,398
132
-
827
1,970
-
58
-
482
248
282
1,992
357
103
658
-
298
220
(81,470)
2,005
-
2,005
(3,061)
5
5
(3,056)|**2023**
**£**
**£**
73,821
3,721
-
77,542
1,138
-
(1,138)
76,404
72,445
-
1,398
132
-
827
1,970
-
58
-
482
248
282
1,992
357
103
658
-
298
220
(81,470)
2,005
-
2,005
(3,061)
5
5
(3,056)|**2022**
**£**
**£**
82,061
-
66
82,127
2,334
180
(2,514)
79,613
78,669
207
1,424
12
516
-
640
167
144
45
419
185
268
1,548
540
69
-
125
348
62
(85,388)
3,560
135
3,695
(2,080)
-
-
(2,080)|**2022**
**£**
**£**
82,061
-
66
82,127
2,334
180
(2,514)
79,613
78,669
207
1,424
12
516
-
640
167
144
45
419
185
268
1,548
540
69
-
125
348
62
(85,388)
3,560
135
3,695
(2,080)
-
-
(2,080)|
|---|---|---|---|---|
|||77,542
(1,138)||82,127
(2,514)|
||72,445
-
1,398
132
-
827
1,970
-
58
-
482
248
282
1,992
357
103
658
-
298
220||78,669
207
1,424
12
516
-
640
167
144
45
419
185
268
1,548
540
69
-
125
348
62||
|||76,404
(81,470)
2,005||79,613
(85,388)
3,695|
||2,005
-||3,560
135||
||5||-||
|||(3,061)
5||(2,080)
-|
||||||
|||(3,056)||(2,080)|
Page 8