Charity number: 1174311
Broad Haven Playgroup
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 August 2021
Broad Haven Playgroup Contents Page For the year ended 31 August 2021
| 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 11 |
| Detailed Statement of Financial Activities | 12 |
Broad Haven Playgroup Report of the Trustees
For the year ended 31 August 2021
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 August 2021. 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 trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
The Charitable objectives of Broad Haven Playgroup are:
-
To encourage 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 a right to take part.
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c) Encouraging other charitable activities through which parents may help the children.
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d) Furthering the aim of the Wales Pre-School Playgroups Association.
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 Other charities or voluntary bodies The general public and mankind.
Achievements against objectives
The Broad Haven Playgroup previously carried out their activities with charity number 1105065. All of the activities, assets and reserves were transferred into the Charitable Incorporated Organisation on the 1st April 2021. The inflow has been treated as a donation in these financial accounts.
The pandemic continued to affect the fundraising of the charity, although significant grants were recieved from Pembrokeshire County Council and the Havens Community Council. These have enabled the charity to continue the training of staff to enable the services to be extended.
The charity continues to strengthen its balance sheet.
FINANCIAL REVIEW
Reserves
Broad Haven Playgroup has designated the balance in the savings bank account as an unrestricted reserve for the purpose of staff redundancy payments. Staff redundancy payments would be payable to the Playgroups' three staff memebers should the Charity cease to operate.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity Broad Haven Playgroup Charity registration number 1174311 Principal address Broad Haven Village Hall Marine Road Broad Haven Pembrokeshire SA62 3JS
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20112
Broad Haven Playgroup Report of the Trustees Continued For the year ended 31 Augusl 2021 Trust8t5 The trustees and officers serving during the year and since the y08r end were a5 lollow3'. Stuart Spence Frances Stephen8 Rebecca Jo Burch Victoria Ree8 (Appointed.. 15 ADriI 20211 Catherine Macleod 14opointed.. 22 April 20211 Sg¢retary Vrtoiia Rees IAppoinled." 22 April 20211 AS Harries 2nd Floor 9 Victoria Ple Haverfordwe$l Pembrokeghire SA612JX Independènt 8X8mlnors Approvad by the Board of Trust and signed on its beha by Cathenne 27 May 2022 ackod 2of 12
Broad Haven Playgroup Independent Examiners Report lo the TTUStees For the year ended 31 August 2021 l pOrt lo the trustees on my examination of the accoun15 of the Charity forthe year ended 31 Augu8t 2021. R8spon8lbiliti9s and basls of report As the chsrity trustees, you are respon$ible for the preparats'on of the a¢¢ounts in accordance wlth the requirement5 of the Charities Act 20111'the 2011 Act'l. I report in r8spect of my examination of the charWs accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed 811 the applicable Di10n$ given by the Charity Commission under sectlon 14515llbl of IheAcl. Indepgndent oxamSn8rs statoment I have ¢ornplet my examination. I confirm that no matters have come to my aitention 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 Charty as required by section 130 of the 2011 A¢t.' or 2. the account5 do not a¢¢oid with those records,. or 3. the accounts do not comply wth the applicable requirements concerning th& form and content of a¢¢ounts set out in the Cliarilie5 (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and fair view ¥vhKh is not a matter considered as part of an independent ex8mination. I have no COnrn$ and have come acr055 no other mattels in connection with the examination to which attention should be drawn in this report in order lo enable a prOr understanding of the accounts to be reached. A S Harries 2nd Floor 9 Vi¢loria Plxe Haverfor(fvvesl Pembrokeshire SA612JX 27 May 2022 3of12
Broad Haven Playgroup Statement of Financial Activities For the year ended 31 August 2021
| Notes Income and endowments from: Donations and legacies 2 Other trading activites 3 Total Expenditure on: Raising funds 4/5 Charitable activities 6/7 Total Net income/expenditure Total funds carried forward |
Unrestricted funds £ 38,981 15,657 |
2020 £ - - |
|---|---|---|
| 54,638 | - | |
| (934) (14,574) |
- - |
|
| (15,508) | - | |
| 39,130 | - | |
| 39,130 | - |
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Broad Haven Playgroup Statement of Financial Position As at 31 August 2021 2021 2020 Fixed assets Tangible assets 11.861 11,861 Current assets Debtors Cash al bank and in han(J 12 950 27,223 28,173 19041 CreditorB'. amounts lalllng due whhin one year Not curront a&sets Total 088ots1088 curr¢nt liabiliti08 13 27,269 Net as$ots 39.130 The funds ofth8 charity Unre5tricled income funds Total fund8 14 39,130 39.130 The finan¢k?151al8manl$ were pProVed and authDr1S for is$ue by Ihe &)ard and signed on ils behaff by. Catherin Twslee 27 May 2022 5of12
Broad Haven Playgroup Notes to the Financial Statements For the year ended 31 August 2021
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
| ncome from donations and legacies | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Unrestricted funds | ||
| Donations received | 38,090 | - |
| Grants received | 891 | - |
| 38,981 | - |
3. Income earned from other activities
| Unrestricted funds Fund raising events Other activities for generating funds 1 xpenditure on generating donations and legacies Unrestricted funds Support costs |
2021 £ 706 14,951 |
2020 £ - - |
|---|---|---|
| 15,657 | - | |
| 2021 £ 650 |
2020 £ - |
|
| 650 | - |
4. Expenditure on generating donations and legacies
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Broad Haven Playgroup Notes to the Financial Statements Continued For the year ended 31 August 2021
5. Expenditure on other trading activities
| Unrestricted funds Fund raising events osts of charitable activities by fund type Unrestricted funds Activity 1 Direct cost Staff costs - wages & salaries Postage & Stationery Staff Training & Welfare Equipment & Materials Support costs Activity 1 Management Telephone Advertising Hall Hire |
2021 £ 284 |
2020 £ - |
|---|---|---|
| 284 | - | |
| 2021 £ 11,732 236 675 392 |
2020 £ - - - - |
|
| 13,035 40 114 1,385 |
- - - - |
|
| 1,539 | - | |
| 14,574 | - |
6. Costs of charitable activities by fund type
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Broad Haven Playgroup Notes to the Financial Statements Continued For the year ended 31 August 2021
7. Costs of charitable activities by activity type
| Support costs Activities undertaken directly £ £ Support costs Activity 1 - 11,732 Staff costs - wages & salaries 40 - Telephone 114 236 Postage & Stationery 1,385 675 Staff Training & Welfare - 392 Equipment & Materials 1,539 13,035 13,035 1,539 nalysis of support costs Activity 1 Management Telephone Advertising Hall Hire Governance costs Accountancy fees |
2021 £ 11,732 40 350 2,060 392 |
2020 £ - - - - - |
|---|---|---|
| 14,574 | - | |
| 14,574 | - | |
| 2021 £ 40 114 1,385 |
2020 £ - - - |
|
| 1,539 650 |
- - |
|
| 2,189 | - |
8. Analysis of support costs
9. Net income/(expenditure) for the year
This is stated after charging/(crediting):
Accountancy fees
2021 2020 £ £ 650 -
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Broad Haven Playgroup Notes to the Financial Statements Continued For the year ended 31 August 2021
10. Staff costs and emoluments
Total staff costs for the year ended 31 August 2021 were:
| 2021 £ Salaries and wages 11,732 11,732 2021 3 General 3 11. Tangible fixed assets Cost or valuation Additions At 31 August 2021 Net book values At 31 August 2021 12. Debtors 2021 £ Amounts due within one year: Trade debtors 950 950 13. Creditors: amounts falling due within one year |
2020 £ - |
|---|---|
| - | |
| 2020 0 |
|
| 0 | |
| Plant and Machinery £ 11,861 |
|
| 11,861 | |
| 11,861 | |
| 2020 £ - |
|
| - | |
| Creditors: amounts falling due within one year | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Other creditors | 254 | - |
| Accruals and deferred income | 650 | - |
| 904 | - |
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Broad Haven Playgroup Notes to the Financial Statements Continued For the year ended 31 August 2021
14. Movement in funds
Unrestricted Funds
| Unrestricted Funds | |||
|---|---|---|---|
| Incoming | Outgoing | Balance at | |
| resources | resources | 31/08/2021 | |
| £ | £ | £ | |
| General | |||
| General | 54,638 | (15,508) | 39,130 |
| 54,638 | (15,508) | 39,130 | |
| Unrestricted Funds - Previous year | |||
| Incoming | Outgoing | Balance at | |
| resources | resources | 31/08/2020 | |
| £ | £ | £ | |
| General | |||
| - | - | - |
The general funds are held for general charitable purposes as deemed appropriate by the Trustee's.
Purpose of unrestricted Funds
General
Unrestricted funds may be used in accordance with the charitable objectives at the discretion of the trustees.
15. Analysis of net assets between funds
| Unrestricted funds General General |
Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ 11,861 27,269 39,130 |
|---|---|
| 11,861 27,269 39,130 |
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Broad Haven Playgroup Notes to the Financial Statements Continued For the year ended 31 August 2021
| Previous year Unrestricted funds General |
Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ |
|---|---|
| - - - |
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Broad Haven Playgroup Detailed Statement of Financial Activities For the year ended 31 August 2021
| INCOME AND ENDOWMENT Donations and legacies Donations Transfer from Charity 1105065 Grants receivable Other trading activities Fund raising events Income from other activities for generating funds 1 Total incoming resources EXPENDITURE Other trading activities Fund raising events costs Charitable activities Staff costs - wages & salaries Postage & Stationery Staff Training & Welfare Equipment & Materials SUPPORT COSTS Management Telephone Advertising Hall Hire Governance costs Accountancy fees Total resources expended Net Income |
£ 2021 15 38,075 891 38,981 706 14,951 15,657 |
£ 2020 - - - |
|---|---|---|
| - - - |
||
| - | ||
| 54,638 (284) (284) (11,732) (236) (675) (392) (13,035) (40) (114) (1,385) (1,539) (650) (650) |
- - |
|
| - - - - - |
||
| - - - - |
||
| - - |
||
| - | ||
| (15,508) | - | |
| 39,130 | - |
12 of 12 This page does not form part of the statutory financial statements