## **Trustees’ Annual Report for the period**
**From** 1[st] January 2021 **To** 31[st] August 2021
**Charity name:** Court Moor Community Playgroup
**Charity registration number:** 1158222
## **Objectives and Activities**
|**Objectives and Activities**|||
|---|---|---|
||SORP reference||
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The charity works for the public benefit
having as its objects the development and
education of children and young people in
particular by:
(1) Promoting their care and safety;
(2) Promoting their education and
promoting the parental involvement
(3) Promoting their health and
wellbeing;
(4) Providing services to support then
and their families and carers;
(5) Providing services to individuals
holding membership of the ICO; and
(6) Furthering the aims of the Pre-school
LearningAlliance.|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and 1.19|The Playgroup follows the Governments
Early Years Foundation Stages to allow
children to reach their own potential goals
within a caring setting that allows
meaningful play and individual development
in the following areas:-
• Physical Development
• Personal, Social & Emotional Development
• Communication
• Literacy
• Expressive Art
• Knowledge & Understanding of the World
• Problem Solving.
The Playgroup has drawn on outside
professional help to ensure its adherence to
the Pre-School Learning Alliance and its
accountability to the Charity Commission.
The Playgroup has had a challenging 8
monthsproviding qualitychildcare in a fun|
Page **1** of **17**
|||and educational setting within the
community for multicultural children aged 2
years to 4 years old from diverse
backgrounds.
The Playgroup has maintained an excellent
financial position despite the challenging
start to 2021, with its majority income from
Hampshire County Council. The Playgroup
has reserves to ensure quality childcare,
training & redundancy contingency for its
staff.
The Playgroup has not been able to operate
at full capacity from January to February
2021, re-opening to full capacity after
February half term.
From 4 January 2021 the settings were open
but operating on a reduced number of
children, with priority being given to
vulnerable/SEN Children (with an EHCP in
place), keyworker children, 3 or 4 years old
children who were due to commence school
in September 2021. This reduction of
children in attendance meant that the
Playgroup saw a reduction of income during
the start of 2021.
On 1stApril 2021 we renewed the lease on
the premises for Court Moor Community
Playgroup with Hampshire County Council.
This is for a period of ten years at a rate of
7% of our gross earnings of the previous
accredited accounts. There will be a rent
review every 3 years.|
|---|---|---|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees have had regard to the
guidance issued by the Charity Commission
on public benefit|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
SORP reference Policy on grant making Para 1.38
Page **2** of **17**
Policy on social investment Para 1.38 including program related investment Contribution made by Para 1.38 volunteers Other
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The Playgroup has ensured the care of the
children is priority and where required
provided 1 to 1 care for a child, with the
Playgroup bearing the cost of this.
The trustees would like to thank the whole
team for their dedication during the
continued challenges of Covid-19, ensuring
that the children carried on with their
learning through play and keeping a sense of
normality during this unprecedented time.
Fundraising had been very limited from
January to August 2021.
Recruitment during 2021 has been difficult.
The playgroup and preschool needed to
recruit a Setting leader and Early Year
Practitioners(EYPs).|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
Achievements against Para 1.41 objectives set Performance of fundraising Para 1.41 activities against objectives set Investment performance Para 1.41 against objectives Other
Page **3** of **17**
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of theperiod|Para 1.21|The Trustees consider the financial position
to be satisfactory.|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|To ensure that our preschool is able to
operate during periods of lower income (e.g.
lower occupancy).
To ensure money is reserved for unexpected
events (e.g. an unexpected repair),
redundancies or any emergencies (e.g. long
term sick leave).
To provide an opportunity to reserve money
for futureprojects.|
|Amount of reserves held|Para 1.22|£50,000|
|Reasons for holding zero
reserves|Para 1.22|n/a|
|Details of fund materially in
deficit|Para 1.24|n/a|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|The trustees are confident that the charity
can continue as a going concern.|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
The charity’s principal Para 1.47 sources of funds (including any fundraising) Investment policy and Para 1.46 objectives including any social investment policy adopted A description of the principal Para 1.46 risks facing the charity Other
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed,royal charter)|Para 1.25|Constitution|
|How is the charity
constituted?
(e.g unincorporated
association,CIO)|Para 1.25|Charitable Incorporated Organisation|
|Trustee selection methods
including details of any
constitutionalprovisions e.g.|Para 1.2|Trustees oversee the playgroup activities,
members are elected, every year by majority|
Page **4** of **17**
|election to post or name of
any person or body entitled
to appoint one or more
trustees||vote, at the AGM and then DBS checked via
Ofsted.
The Committee must be made up of a
minimum of 3 members. Committee should
consist of a minimum of Chair, Treasurer,
Secretary.
The Trustees principle role is as follows:-
• Review Policies and Practice including
Ofsted and charity commission
requirements
• Employ and Appraise Staff.
Members fall into two categories:-
• Family Member – parents of children
attending the playgroup.
• Affiliate member - individuals,
organizations interested in the playgroup.
Each member is allowed one vote.|
|---|---|---|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
|Policies and procedures
adopted for the induction
and trainingof trustees|Para 1.51||
|---|---|---|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|Pre-School Learning Alliance
|
Committee of Trustees
|
Playgroup
|
Members|
|Relationship with any related
parties|Para 1.51||
|Other|||
Page **5** of **17**
## **Reference and Administrative details**
|Charityname|Court Moor CommunityPlaygroup|
|---|---|
|Other name the charityuses||
|Registered charitynumber|1158222|
|Charity’s principal address|Springwoods
Fleet
Hampshire
GU52 7SX|
|||
Page **6** of **17**
**Names of the charity trustees who manage the charity**
||**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or body)**
**entitled to appoint trustee (if**
**any)**|
|---|---|---|---|---|
|1|Tamzin Redpath|Chair||AGM|
|2|Alan Holland|Joint Treasurer||AGM|
|3|Joanne Allen|Secretary||AGM|
|4|Helen Longman|Trustee||AGM|
|5|Keven Cook|Trustee||AGM|
|6|Adham Tawfik|Trustee||AGM|
|7|Jessica King|Trustee||AGM|
|8|Martine Tivey|Joint Treasurer||EGM|
Corporate trustees – names of the directors at the date the report was approved
**Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
Page **7** of **17**
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
Additional information (optional)
Names and addresses of advisers (Optional information)
|**Type of**
**adviser**|**Name**|**Address**|
|---|---|---|
||||
||||
||||
||||
Name of chief executive or names of senior staff members (Optional information)
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
Page **8** of **17**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
|
**Signature(s)**
**Full name(s)**
**Position (eg**
**Secretary, Chair,**
**etc)**
**Date**|**y**|**y**|
|---|---|---|
||||
||||
||Tamzin Louise Redpath|Martine Elizabeth Tivey|
||||
||Chair|Treasurer|
||
23 June 2022||
||
23 June 2022||
Page **9** of **17**
**Court Moor Community Playgroup Independent Examiner’s Report**
**for the period 1st January 2021 to 31st August 2021**
## **Report to the Trustees of Court Moor Community Playgroup (Charity Number 1020261) on the accounts for the period ended 31st August 2021 as set out on pages 11 to 17.**
**Respective responsibilities of** The charity's trustees are responsible for the preparation of the accounts. The **trustees and examiner** charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
## It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and • to state whether particular matters have come to my attention.
**Basis of independent examiner’s statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
**Independent examiner's** In connection with my examination, no matter has come to my attention **statement** 1. which gives me reasonable cause to believe that in, any material respect, the requirements: • to keep accounting records in accordance with section 130 of the Charities Act; and • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Kelly Stemp FCA CTA TEP Keste Tax & Accounting Limited Sentinel House Harvest Cresent Fleet Hampshire GU51 2UZ
28/06/2022 Date: _________________________________
Page 10 of 17
## **Court Moor Community Playgroup Statement of Financial Activities for the period 1st January 2021 to 31st August 2021**
|**Incoming Resources**
Incoming resources from generating funds
Charitable income
Note 2
Other incoming resources
Total incoming resources
**Resources Expended**
Charitable activities
Note 3
Governance costs
Note 3
Total resources expended
Net incoming/(outgoing) resources before other recognised gains
Total funds brought forward
Total funds carried forward|**Jan - Aug**
**2021**
**£**
161,976
1,366
163,342
148,627
3,142
151,769
11,573
167,630
179,203|**2020**
**£**
212,896
1,220|
|---|---|---|
|||214,116|
|||220,155
2,085|
|||222,240|
|||(8,124)
175,754|
|||167,630|
Page 11 of 17
**Court Moor Community Playgroup Balance Sheet as at 31st August 2021**
|**Moor Community Playgroup**
**ce Sheet**
**31st August 2021**|||
|---|---|---|
|**Fixed assets**
Tangible assets
Note 6
**Current assets**
Stock
Note 7
Debtors
Note 8
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within one year
Note 9
**Net current assets**
**Total assets less current liabilities**
**Funds of the charity**
Unrestricted funds
Note 10
Total funds|**Jan - Aug**
**2021**
**£**
37,005
3,576
5,530
139,508
148,614
6,416
185,619
179,203
179,203
179,203|**2020**
**£**
41,350
1,295
5,295
121,692|
|||128,282
2,002
169,632|
|||167,630|
|||167,630|
|||167,630|
The trustees have approved these accounts and confirm that all relevant records and information have been made available, and that their preparation is in accordance with Part 8 of the Charities Act and Accounting and Reporting by Charities - Statement of Recommend Practice (SORP 2015).
Signed on behalf of trustees:
Martine Tivey (Joint Treasurer)
23.06.2022 Date
Page 12 of 17
**Court Moor Community Playgroup Notes to the accounts for the period 1st January 2021 to 31st August 2021**
## **1. Accounting policies**
- **Basis of accounting** These accounts have been prepared on the basis of historic cost in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.
## **Incoming resources**
- Recognition of These are included in the Statement of Financial Activities (SoFA) when: incoming resources • the charity becomes entitled to the resources;
- the trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability.
- Donated services and These are only included in incoming resources (with an equivalent amount in facilities resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
- Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
## **Expenditure and liabilities**
- Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
- Governance costs Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
## **Assets**
- Tangible fixed assets These are capitalised if they can be used for more than one year and cost at least for use by charity £100. They are valued at cost or, if gifted, at the value to the charity on receipt.
- Stock This is valued at the lower of cost or market value.
- Depreciation Depreciation is charged at: Fixtures, fitting & equipment - 4% straight line
Other land & buildings - 25%-50% straight line or 25%-50% reducing balance, dependent on the nature of the asset.
Page 13 of 17
**Court Moor Community Playgroup Notes to the accounts (continued) for the period 1st January 2021 to 31st August 2021**
|**2.**
**Charitable income**
Hampshire County Council funded
Company Voucher Scheme funded
Parents funded
Total
**3.**
**Analysis of cost of generating funds**
Charitable activities
Advertising & Marketing
Bank Fees
Book Bags
Cleaning Materials
DBS Checks
Depreciation
Entertaining
First Aid
Fundraising
Garden
Gifts – Children
Gifts - General
HR Services
Insurance
IT
Materials
Pensions
Refreshments
Rent / Room Hire
Salaries
Note 5
Salaries - Employers National Insurance
Note 5
Staff (contract)
Staff Uniforms
Stationery
Subscriptions
Sundry
Sundry Equipment
Tapestry
Training
Payroll admin
Profit/Loss on disposal of Fixed Asset
Professional Fees
Governance costs
Accountancy|**Jan - Aug**
**2021**
**£**
132,510
2,470
26,996
161,976
**£**
1,550
80
332
106
279
6,408
-
13
30
213
197
300
2,030
1,091
1,992
2,467
1,489
300
17,278
101,665
1,211
3,932
-
1,993
472
498
979
-
836
642
244
-
148,627
3,142|**2020**
**£**
178,561
9,978
24,357|
|---|---|---|
|||212,896|
|||**£**
2,413
121
153
769
274
7,686
324
229
278
76
172
195
2,635
1,438
2,794
3,921
1,686
580
20,646
140,679
1,235
7,869
108
2,248
600
693
2,192
259
1,586
830
8,865
6,601|
|||220,155|
|||2,085|
Page 14 of 17
**Court Moor Community Playgroup Notes to the accounts (continued) for the period 1st January 2021 to 31st August 2021**
|**4.**
**5.**|**Jan - Aug**
**2021**
**2020**
**Details of certain items of expenditure**
Trustee expenses
Number of trustees who were paid expenses
-
-
Nature of the expenses
N/A
N/A
Total amount paid
-
-
Independent examination
1,122
1,020
**Staff costs**
**£**
**£**
Gross wages, salaries and benefits in kind
101,665
140,679
Employer's national insurance
1,211
1,235
Pension costs
1,489
1,686
Average number of employees for the period
12
14
Independent examiner's fee for reporting on the accounts|
|---|---|
All employment costs relate to the Charitable Activities and no individual employee has been paid more than £60,000.
## **6. Fixed assets**
|Net book value as at 1st January 2021
Additions
Disposals
Depreciation charge for the period
Net book value as at 31st August 2021|Fixtures,
fitting &
equipment
Other land
& buildings
**Total**
£
£
**£**
7,706
33,644
**41,350**
2,306
-
**2,306**
243
-
**243**|
|---|---|
||9,769
33,644
**43,413**|
|||
||1,576
4,832
**6,408**|
|||
||8,193
28,812
**37,005**|
Page 15 of 17
**Court Moor Community Playgroup Notes to the accounts (continued)**
**for the period 1st January 2021 to 31st August 2021**
## **7. Stock**
Stock relates to uniforms.
|Uniform sales
Opening stock
Purchases
Closing stock
Uniform surplus income
**Jan - Aug**
**2021**
**8.**
**Debtors**
**£**
Debtors - late fees
-
Debtors - other debtors
1,232
PAYE payable
1,952
Prepayments
2,346
5,530
**9.**
**Creditors**
**£**
Accruals - Bookkeeping / Accountancy
5,142
Net Salaries
-
NEST Pension Payable
507
Other creditors
767
6,416
**10.**
**Funds of the charity**
Balance as at 1st January 2021
Surplus for the period
Total funds
The uniform surplus has been included as a net figure in Other Income Resources.|Uniform sales
Opening stock
Purchases
Closing stock
Uniform surplus income
**Jan - Aug**
**2021**
**8.**
**Debtors**
**£**
Debtors - late fees
-
Debtors - other debtors
1,232
PAYE payable
1,952
Prepayments
2,346
5,530
**9.**
**Creditors**
**£**
Accruals - Bookkeeping / Accountancy
5,142
Net Salaries
-
NEST Pension Payable
507
Other creditors
767
6,416
**10.**
**Funds of the charity**
Balance as at 1st January 2021
Surplus for the period
Total funds
The uniform surplus has been included as a net figure in Other Income Resources.|**£**
**£**
395
(1,295)
(2,212)
(3,506)
3,576
70
465
**2020**
**£**
746
1,116
1,952
1,481
5,295
**£**
2,000
2
-
-
2,002
**£**
167,630
11,573
179,203|**£**
**£**
395
(1,295)
(2,212)
(3,506)
3,576
70
465
**2020**
**£**
746
1,116
1,952
1,481
5,295
**£**
2,000
2
-
-
2,002
**£**
167,630
11,573
179,203|
|---|---|---|---|
||||465|
||||**2020**
**£**
746
1,116
1,952
1,481|
||5,530||5,295|
||**£**
5,142
-
507
767||**£**
2,000
2
-
-|
||6,416||2,002|
||||**£**
167,630
11,573|
||||179,203|
All the funds of the charity are unrestricted.
Included in the unrestricted funds above, the trustees operate a designated fund consisting of the funds raised by fundraising with the intent of spending this on events and equipment for the children of the playgroups.
|Designated funds
Balance as at 1st January 2021
Net fundraising income
Designated fund as at 31st August 2021
Less equipment purchased, gifts & children's events|£
3,509
811
(197)|
|---|---|
||4,123|
Page 16 of 17
**Court Moor Community Playgroup Notes to the accounts (continued)**
## **for the period 1st January 2021 to 31st August 2021**
## Fundraising income
|Amazon Smile
Bags 2 School
Disco
Selling Surplus Toys
Silent Auction
Photographer
Your School Lottery
Total
Equipment purchased, gifts and children's events
Children’s Events
Children’s Gifts
Equipment Purchased|Income
Expenditure
Surplus/
(deficit)
£
£
£
27
-
27
84
-
84
56
(30)
26
38
38
25
25
172
172
439
-
439|Income
Expenditure
Surplus/
(deficit)
£
£
£
27
-
27
84
-
84
56
(30)
26
38
38
25
25
172
172
439
-
439|
|---|---|---|
||841
(30)
811||
|||£
-
197
-|
|||197|
## **11. Other commitments**
The total of future minimum lease payments under non-cancellable operating leases are as follows:
|Within 1 year
Between 1 and 5 years|£
£
20,625
18,647
52,650
52,650
73,275
71,297
Land and buildings|£
£
20,625
18,647
52,650
52,650
73,275
71,297
Land and buildings|
|---|---|---|
|||71,297|
## **12. Related parties**
Except for the expenses detailed in note 4, there have been no transactions with the trustees or other related parties during the period.
Page 17 of 17