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.
- c) Encouraging other charitable activities through which parents may help the children.
- 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**|**-**|
4 of 12
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**
6 of 12
## 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**
7 of 12
## 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 -
8 of 12
## 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**|**-**|
9 of 12
## 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**|
10 of 12
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**
**£**
**£**
**£**|
|---|---|
||**-**
**-**
**-**|
11 of 12
## 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