Charity number: 1105065
## Broad Haven Playgroup
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 August 2020
Broad Haven Playgroup Contents Page For the year ended 31 August 2020
|Report of the Trustees|1 to 2|
|---|---|
|Independent Examiner's Report to the Trustees|3|
|Statement of Financial Activities|4|
|Statement of Financial Position|5|
|Notes to the Financial Statements|6 to 9|
|Detailed Statement of Financial Activities|10|
## Broad Haven Playgroup Report of the Trustees
## For the year ended 31 August 2020
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 August 2020. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The Charitable objectives of Broad Haven Playgroup are:
To enchance the development, care and education of children under statutory school age by:
A) Encouraging parents to understand and provide for the needs of their children.
B) Provide safe, high quality group play in which parents have the right to take part.
C) Encouraging other charitable activities through which parents may help the childen.
D) Furthering the aim to the Wales Pre-School Playgroups Association.
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Significant activities**
Broad Haven Playgroup provides a service in Broad Haven, Pembrokeshire, by supplying education and training for: Children and young people
People with disabilities People of a particular ethnic or racial origin Otrher charities or voluntary bodies The general public and mankind.
## **Achievements against objectives**
Charitable activities
During the course of the year, Broad Haven Playgroup have maintained their development and education of children under statutory school age.
## Fundraising activities
During the course of the past year, Broad Haven Playgroup have held various fundraising events to contribute funds to the objectives and aims of the Charity. This has helped Broad Haven Playgroup to provide to the development care and education of the children under statutory school age. The fundraising has been curtailed though by the current pandemic.
## **FINANCIAL REVIEW**
Financial position
The results for the year show an increase in income, despite the pandemic, which limited the fundraising opportunities. Grants were received as a result of the pandemic, which have asissted the charity carry out its activities throuighout the year. This. along with steps in previous years to promote the services and increase numbers, has allowed the Charity to stabilise its balance sheet.
## **Reserves**
## Reserves policy
Broad Haven Playgroup has designated the balance in a savings bank account as an unrestricted reserve for the purpose of staff redundacy payments. Staff redundancy payments would be payable to the playgroups three staff members if the decision was made to cease operating.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
## Standard registration. Registered on 23rd July 2004.
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
**Name of Charity** Broad Haven Playgroup **Charity registration number** 1105065 **Principal address** 42 Croft Road
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Broad Haven Playgroup Report of the Trustees Continued For the year ended 31 August 2020
Broad Haven Haverfordwest Pembrokeshire SA62 3HY
## **Trustees**
The trustees and officers serving during the year and since the year end were as follows:
Stuart Spence Frances Stephens Rebecca Jo Burch (Appointed: 06 January 2020) Emma Pritchard **Independent examiners** A S Harries 2nd Floor 9 Victoria Place Haverfordwest Pembrokeshire SA61 2JX
Approved by the Board of Trustees and signed on its behalf by
............................................................................. 24 May 2021 Stuart Spence
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Broad Haven Playgroup Independent Examiners Report to the Trustees
## For the year ended 31 August 2020
I report to the trustees on my examination of the accounts of the charity for the year ended 31 August 2020.
## **Responsibilities and basis of report**
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiners statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A S Harries 2nd Floor 9 Victoria Place Haverfordwest Pembrokeshire SA61 2JX
24 May 2021
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## Broad Haven Playgroup Statement of Financial Activities For the year ended 31 August 2020
|**Notes**
**Income and endowments from:**
Donations and legacies
2
Other trading activites
3
Investments
4
**Total**
**Expenditure on:**
Raising funds
Costs of generating donations
and legacies
Fundraising trading: cost of
goods sold and other costs
Charitable activities
Activity 1
**Total**
**Net income/expenditure**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
20,984
38,972
3
**59,959**
(650)
(754)
(39,210)
**(40,614)**
**19,345**
5,784
**25,129**|**2019**
**£**
4,305
37,677
5|
|---|---|---|
|||**41,987**|
|||(700)
(979)
(42,861)|
|||**(44,540)**|
|||**(2,553)**
8,337|
|||**5,784**|
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## Broad Haven Playgroup Statement of Financial Position
## As at 31 August 2020
|**Notes**
**Fixed assets**
Tangible assets
8
**Current assets**
9
Debtors
Cash at bank and in hand
**Creditors: amounts falling due within one year**
10
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Unrestricted income funds
11
**Total funds**|**£**
**2020**
12,146
**12,146**
2,062
16,610
**18,672**
(5,689)
**12,983**
**25,129**
**25,129**
25,129
**25,129**|**£**
**2019**
-|
|---|---|---|
|||**-**|
|||540
11,148|
|||**11,688**|
|||(5,904)
**5,784**|
|||**5,784**|
|||**5,784**|
|||5,784|
|||**5,784**|
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Stuart Spence Trustee
24 May 2021
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Broad Haven Playgroup Notes to the Financial Statements
For the year ended 31 August 2020
## **1. Accounting Policies**
## **Basis of accounting**
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
Broad Haven Playgroup meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **2. Income from donations and legacies**
|**Unrestricted funds**
Donations received
Grants received
**ncome earned from other activities**
**Unrestricted funds**
Fund raising events
Other activities for generating
funds 1
**nvestment income**
**Unrestricted funds**
Bank interest receivable|**2020**
**£**
2,535
18,449
**20,984**
**2020**
**£**
1,403
37,569
**38,972**
**2020**
**£**
3
**3**|**2019**
**£**
4,305
-|
|---|---|---|
|||**4,305**|
|||**2019**
**£**
2,751
34,926|
|||**37,677**|
|||**2019**
**£**
5|
|||**5**|
## **3. Income earned from other activities**
## **4. Investment income**
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Broad Haven Playgroup Notes to the Financial Statements Continued
For the year ended 31 August 2020
## **5. Net income/(expenditure) for the year**
This is stated after charging/(crediting):
|This is stated after charging/(crediting):|||
|---|---|---|
||**2020**|**2019**|
||**£**|**£**|
|Accountancy fees|650|650|
|Staff pension contributions|248|-|
## **6. Staff costs and emoluments**
Total staff costs for the year ended 31 August 2020 were:
|Salaries and wages
Pension costs
General|**2020**
**£**
31,301
248
**31,549**
**2020**
3
**3**|**2019**
**£**
33,091
-|
|---|---|---|
|||**33,091**|
|||**2019**
3|
|||**3**|
## **7. Comparative for the Statement of Financial Activities**
The comparative year values on the Statement of Financial Activites are for unrestricted funds.
## **8. Tangible fixed assets**
|**Cost or valuation**
Additions
At 31 August 2020
**Net book values**
At 31 August 2020|**Plant and**
**Machinery**
**£**
12,146|
|---|---|
||**12,146**|
||**12,146**|
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Broad Haven Playgroup Notes to the Financial Statements Continued
For the year ended 31 August 2020
## **9. Debtors**
|**Amounts due within one year:**
Trade debtors
**Creditors: amounts falling due within one year**
Other creditors
Accruals and deferred income|**2020**
**£**
2,062
**2,062**
**2020**
**£**
4,279
1,410
**5,689**|**2019**
**£**
540|
|---|---|---|
|||**540**|
|||**2019**
**£**
1,899
4,005|
|||**5,904**|
## **10. Creditors: amounts falling due within one year**
## **11. Movement in funds**
## **Unrestricted Funds**
|_General_
General
**Unrestricted Funds - Previous year**
_General_
General|**Balance at**
**01/09/2019**
**£**
5,784
**5,784**
**Balance at**
**01/09/2018**
**£**
8,337
**8,337**|**Incoming**
**resources**
**£**
59,959
**59,959**
**Incoming**
**resources**
**£**
41,987
**41,987**|**Outgoing**
**resources**
**£**
(40,614)
**(40,614)**
**Outgoing**
**resources**
**£**
(44,540)
**(44,540)**|**Balance at**
**31/08/2020**
**£**
25,129|
|---|---|---|---|---|
|||||**25,129**|
|||||**Balance at**
**31/08/2019**
**£**
5,784|
|||||**5,784**|
## **Purpose of unrestricted Funds**
## General
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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Broad Haven Playgroup Notes to the Financial Statements Continued
For the year ended 31 August 2020
## **12. Analysis of net assets between funds**
|**Unrestricted funds**
_General_
General
**Previous year**
**Unrestricted funds**
_General_
General|**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
12,146
12,983
25,129|
|---|---|
||**12,146**
**12,983**
**25,129**|
||**Tangible**
**fixed assets**
**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
-
5,784
5,784|
||**-**
**5,784**
**5,784**|
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## Broad Haven Playgroup Detailed Statement of Financial Activities For the year ended 31 August 2020
|**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations
Grants Receivable
**Other trading activities**
Fund Raising Events
Income From Other Activities For Generating
Funds 1
**Investments**
Bank Interest Receivable
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Fund Raising Events Costs
Cleaning Costs
**Charitable activities**
Staff Costs - Wages & Salaries
Staff Costs - Pension Contributions
Insurances
Postage And Stationery
Hall Hire
Sundries
Equipment & Materials
**SUPPORT COSTS**
**Management**
Telephone
Advertising
Staff Training & Welfare
**Governance costs**
Accountancy Fees
Crb Checks
**Total resources expended**
**Net Income**|**£**
**2020**
2,535
18,449
**20,984**
1,403
37,569
**38,972**
3
**3**
**59,959**
(418)
(336)
**(754)**
(31,301)
(248)
(462)
(463)
(3,669)
(65)
(2,027)
**(38,235)**
(10)
(361)
(604)
**(975)**
(650)
-
**(650)**
**(40,614)**
**19,345**|**£**
**2019**
4,305
-|
|---|---|---|
|||**4,305**
2,751
34,926|
|||**37,677**
5|
|||**5**|
|||**41,987**
(692)
(287)|
|||**(979)**
(33,091)
-
(462)
(510)
(5,307)
(926)
(2,144)|
|||**(42,440)**
(60)
(251)
(110)|
|||**(421)**
(650)
(50)|
|||**(700)**|
|||**(44,540)**|
|||**(2,553)**|
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This page does not form part of the statutory financial statements