Charity number: 1174311
Broad Haven Playgroup
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 August 2022
Broad Haven Playgroup Contents Page For the year ended 31 August 2022
| 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 2022
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 3 August 2022. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement 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 Commission'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, asse and reserves were transferred into the Charitable Incorporated Organisation on the 1st April 2021. The inflow has bee n treated as a donation in these financial accounts.
The pandemic continued to affect the fundraising of the charity, although significant grants were received 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 maintain a satisfactory 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 members 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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Broad Haven Playgroup Broad Haven Playgroup Report of the Trustees Continued For the year ended 31 August 2022 VE¢ll* Rees Independent•xkn)Iws A S Harries PemWe$ SA612JX Approved by the Board of Tnrste¢s •rKI gned on its belhilf 20 Jatw 2023
Broad Haven Pla rou Broad Haven Playgroup Independent Examiners Report to the Trustees For the year ended 31 August 2022 I report lo the trustees on my examtAllon of the acccutts ofthe charity lor the yw ended 31 AugUSt 2022. R•sp()slbllltsM Ind b•ls of AS the charity trustees. you are reSn$e for the wep•ralion of the accounts in a¢cordanc• the requlrements of th CharFt1ACt 2011 lthe 2011 Acr). I report In Tpect of my exwn1b ol the ¢hwl$ x¢ounts ¢arrSed wl under secti 145 ol the 2011 Act In carryfn out my eXa¥r{lOn I have folkMd all the applth Directions by Ihts Ch•rity Cmii$s&)n under section 145151(b) o the ACL Ind•pond•nt •xmin•rs tatwnMt I have compleled my examination. I conllm no ffotters have oyne to ry attention in connecbcn V+ith examv giving me to bdieve thal in any reJpKL 1. accounting re¢rds ntst kept in respect of the Charity as required ty secllon 130 (rf the 2011 Act: Of 2. the accounts do not accord wth those records: or 3. the xcounts &) nol compty ilh applicable requir•mwl$ the form and eontenl of accounts sel oul In tho Charities (Accounts al Reports) Regulations 2008 other Ih8n any requirement that the 8c¢ounl¥ and lali vithv u¢h 1$ rwt a matter Considered as part ot •n independent examination. I have no concerrts and have come xross no other matters In eonnecllon vith tr exarninabon lo thiGh altention shothl be drawn in this report in order to enable a proper understanding of the accounts lo be readled. A S Harrl•s 2nd Floor 9 Victoria P¢e Haverfordthsl PembrOkeslrt SA612JX 20 January 2023 30112
Broad Haven Playgroup
Statement of Financial Activities For the year ended 31 August 2022
| Income and endowments from: Notes Donations and legacies 2 Other trading activities 3 Investments 4 Total Expenditure on: Raising funds 5/6 Charitable activities 7/8 Total Net income/expenditure Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 10,923 30,014 2 40,939 (2,744) (41,124) (43,868) (2,929) 39,130 36,201 |
202 38,98 15,65 |
|---|---|---|
| 54,63 | ||
| (93 (14,57 |
||
| (15,50 | ||
| 39,13 | ||
| 39,13 |
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Broad Haven Playgroup Broad Haven Playgroup Statement of Financial Posliion As al 31 August 2022 2022 2021 Rx•d us•t• TIbl8 ass6ts 13 11,681 11.681 11,861 11.861 Currwrt 14 767 26.1e6 28.953 950 27.223 28,173 19041 Cash at barth and In haNJ Cr•dltor•: t4llh4 du• tlthln •n• >•r Not curront assoL* Total a••o1• l••• curr•nt 15 24.520 27.289 Not a880ts Tho funds of th• charfty Unre$lricted irKome lund$ 16 36.201 36.201 39,130 Totsl funds £fv?speAW fvY,..ii Lcca Trustee 20 Januwy 2023 Stsf12 5of12
Broad Haven Playgroup Notes to the Financial Statements For the year ended 31 August 2022
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 |
2022 £ 699 10,224 10,923 2022 £ 1,041 28,973 30,014 2022 £ 2 2 |
202 38,09 89 |
|---|---|---|
| 38,98 | ||
| 202 70 14,95 |
||
| 15,65 | ||
| 202 |
3. Income earned from other activities
1. Investment income
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Broad Haven Playgroup Notes to the Financial Statements Continued For the year ended 31 August 2022
2. Expenditure on generating donations and legacies
| 2.Expenditure on generating donations and legacies | ||
|---|---|---|
| Unrestricted funds Support costs 3.Expenditure on other trading activities Unrestricted funds Fund raising events 4.Costs of charitable activities by fund type Unrestricted funds Activity 1 Direct cost Staff costs - wages & salaries Insurances Postage & Stationery Staff Training & Welfare Equipment & Materials Cleaning Costs Bad Debts Support costs Activity 1 Management Telephone Advertising Hall Hire |
2022 £ 2,711 2,711 2022 £ 33 33 2022 £ 31,941 471 316 356 1,362 1,136 264 35,846 92 100 5,086 5,278 41,124 |
202 65 |
| 65 202 28 |
||
| 28 202 11,73 23 67 39 |
||
| 13,03 4 11 1,38 |
||
| 1,53 | ||
| 14,57 |
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Broad Haven Playgroup Notes to the Financial Statements Continued For the year ended 31 August 2022
8. Costs of charitable activities by activity type
| Support costs Activity 1 Staff costs - wages & salaries Insurances Postage & Stationery Staff Training & Welfare Equipment & Materials Cleaning Costs Bad Debts nalysis of support costs Management Depreciation - owned assets Telephone Advertising Hall Hire Governance costs Accountancy fees |
Activities undertaken directly £ 31,941 471 316 356 1,362 1,136 264 35,846 35,846 Voluntary Income £ 2,061 - - - 2,061 650 2,711 |
Support costs £ - 92 100 5,086 - - - 5,278 5,278 Activity 1 £ - 92 100 5,086 5,278 - 5,278 |
2022 £ 31,941 563 416 5,442 1,362 1,136 264 41,124 41,124 2022 £ 2,061 92 100 5,086 7,339 650 7,989 |
202 11,73 4 35 2,06 39 |
|---|---|---|---|---|
| 14,57 | ||||
| 14,57 | ||||
| 2021 4 11 1,38 |
||||
| 1,53 65 |
||||
| 2,18 |
9. Analysis of support costs
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Broad Haven Playgroup Notes to the Financial Statements Continued For the year ended 31 August 2022
10. Net income/(expenditure) for the year
This is stated after charging/(crediting):
| 2022 | 202 | ||
|---|---|---|---|
| £ | |||
| Depreciation | of owned fixed assets | 2,061 | |
| Accountancy | fees | 650 | 65 |
11. Staff costs and emoluments
Total staff costs for the year ended 31 August 2022 were:
| Salaries and wages General |
2022 £ 31,941 31,941 2022 3 3 |
202 11,73 |
|---|---|---|
| 11,73 | ||
| 202 | ||
12. Comparative for the Statement of Financial Activities
The comparative year values on the Statement of Financial Activities are for unrestricted funds.
13. Tangible fixed assets
| Cost or valuation At 01 September 2021 Additions At 31 August 2022 Depreciation Charge for year At 31 August 2022 Net book values At 31 August 2022 At 31 August 2021 |
Plant and Machinery £ 11,861 1,018 12,879 1,932 1,932 10,947 11,861 |
Computer Equipment £ - 863 863 129 129 734 - |
Tot 11,86 1,88 13,74 2,06 2,06 11,68 11,86 |
|---|---|---|---|
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Broad Haven Playgroup Notes to the Financial Statements Continued For the year ended 31 August 2022
| 14. Debtors Amounts due within one year: Trade debtors 15. Creditors: amounts falling due within one year Other creditors Accruals and deferred income 16. Movement in funds Unrestricted Funds General General Unrestricted Funds - Previous year General General |
Balance at 01/09/2021 £ 39,130 39,130 Balance at 01/09/2020 £ - - |
Incoming resources £ 40,939 40,939 Incoming resources £ 54,638 54,638 |
2022 £ 767 767 2022 £ 1,133 1,300 2,433 Outgoing resources £ (43,868) (43,868) Outgoing resources £ (15,508) (15,508) |
202 95 95 202 25 65 |
|---|---|---|---|---|
| 90 | ||||
| Balance 31/08/202 36,20 |
||||
| 36,20 | ||||
| Balance 31/08/202 39,13 |
||||
| 39,13 |
Purpose of unrestricted Funds
General
Unrestricted funds may 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 2022
17. Analysis of net assets between funds
| Unrestricted funds General General Previous year Unrestricted funds General General |
Tangible fixed assets Net current assets / (liabilities) Net Asse £ £ 11,681 24,520 36,20 |
|---|---|
| 11,681 24,520 36,20 |
|
| Tangible fixed assets Net current assets / (liabilities) Net Asse £ £ 11,861 27,269 39,13 |
|
| 11,861 27,269 39,13 |
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Broad Haven Playgroup Detailed Statement of Financial Activities For the year ended 31 August 2022
| 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 Investments Bank interest receivable Total incoming resources EXPENDITURE Other trading activities Fund raising events costs Charitable activities Staff costs - wages & salaries Insurances Postage & Stationery Staff Training & Welfare Equipment & Materials Cleaning Costs Bad Debts SUPPORT COSTS Management Depreciation - owned assets Telephone Advertising Hall Hire Governance costs Accountancy fees Total resources expended Net Expenditure |
2022 £ 699 - 10,224 10,923 1,041 28,973 30,014 2 2 40,939 (33) (33) (31,941) (471) (316) (356) (1,362) (1,136) (264) (35,846) (2,061) (92) (100) (5,086) (7,339) (650) (650) (43,868) (2,929) |
2021 £ 15 38,075 891 |
|---|---|---|
| 38,981 706 14,951 |
||
| 15,657 - |
||
| - | ||
| 54,638 (284) |
||
| (284) (11,732) - (236) (675) (392) - - |
||
| (13,035) - (40) (114) (1,385) |
||
| (1,539) (650) |
||
| (650) | ||
| (15,508) | ||
| 39,130 |
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This page does not form part of the statutory financial statements