Charlty R*yi8tratlon No. 1181203
GREENFIELD PLAYGROUP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
AZETS

GREENFIELD PLAYGROUP
LEGAL AND ADMINISTRATIVE INFORMATION
Tfust
Ms S M￿￿hY
kls L G?Hagher
(Appointed 21 October
20211
IAppoint•d 21 O¢tob•f
20271
MS AW•rren•Ad¥ms
Ch•Tty #umb•r
1181203
Prlnclp•l addrn•s
IA School Lane
Greertfigld
Howell
FliTrtshire
United Kingdom
¢H8 7HR
Ind•p•nd•nt •x•mln•r
Az•tsAudrt S•rvic•$
Firnt Floor
Unrt $5 Fforéd Wlom Morgan
StAsaph 8usin•ss P•rk
Sl A$aph
Unrt¢d Kingdom
LL17 OJG

GREENFIELD PLAYGROUP
CONTENTS
P•¥•
Trust••s' r•port
St•teThnt of trnst••$' r•spon$ibilrt&?s
Ind•p•ndenl tsx•minefs r•port
St•lem•Trt of finafteial a¢lMties
Nobs to th• finar*￿al statefflents
7-12

GREENFIELD PLAYGROUP
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST 2022
Thè trustee$ present thew •nThuJl rèport and fin•nci81 statements for th• y￿r end•d 31 August 21722
The f nancial st•tement5 have been Pfèpared In ?ccordance wth the 8etour&l*ng polKie$ set out in note 1 to the
financial statements aDd Comply wrth the charty's deed of trust. the Charthes Act ?011 and "Accounting and
Reporting by Char<¢ie$ Statement of R•commgnded Pra¢k¢e 8pplicable to Char￿85 prep8nng their aceounts In
accordance wth the Finan¢ial Rèporting St8nd•rd applicable In the UK and R•publK ol Ir•lanty IFRS 1021 leffe¢trve
1 January 2019r
Obj•ctIv￿ and •¢tfvlV•
The objectwe of the Charty Is to enhanee Ihe devebprnent and educatK)n of children under statutory sehool age by
¢neouraging parent$ to understand and prowde for the netd of their ehlldren through communty groups
The tru$tèes have paid due regard to guid8n¢e Issued by th• Ch¥rrty Commission m decidin9 what 8¢tiviiies the
charity 5ho¢Jld undertoke
Achlevement* •nd perform•nce
The charity is a small playgroup in Greenfiehl, Flintshire. North Wales The charity provides pl8ees for LSP to 25
children and run sessions in th¢ moming and afternoon The￿ are currenuy SLX mernber5 01 stsff
Finan¢lal review
Income
This Is derived Irvm the p￿￿510n ol serv￿*$, grant incorne. fundratSin9 and sorne Investment incom8 The totsl for
2022 an￿Unted to £44.83712021. £52,632)
Expendlturè
Expendrture lor the year ended 31stAugu512022 was monitored eonlrolled and in¢rèès•d as approprL*e
Unre$tricled incoming resourees OFrn)unted to £44.63712021. £52,632) and total sJnre$trthd resources expendèd
amounted to £66.066 12021, £66.2421 fesuthg In an uni•stncted deficrt frsr the year of £21,22912021", £13.6fO
deficrtl.
There werg Tro restneted in￿Ming resources or expenses in 2022 or 2021
The trustèes have assessed the major risks to which the charty ￿ exposed. and ère Satis￿ed that systerTY6 arè in
place to mitsgate exposure to the major roks
Structure, governance and management
The ch8rrty Is conlrolled by rts governin9 dowment. a tleed of trust. ond c0Tr5trtut85 an unineorporat•d charty
The truslees who served dunTrg the year and up to the date of signature of the fthanclal statements wer
Ms S Murphy
Ms L Gallagher
M$ 14 Warfen-Adams
(Appointed 21 October 2tr211
IAppoini•d 21 October 20211

GREENFIELD PLAYGROUP
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2022
St•t•m•nt ot Publle 8enefft
Th• objeth• ol Gro6nllok1 Plthygroup os r•port•d to th• Charity Commrasion bs to run ? pl•ygroup in
Greenf*kl. Flintshir•, North Wjles Th•T• •f• plae•s for up lo fyvenly-fve chihlr•n and se$$￿n5 are run in the
morning and afternoon
Th• Iruste¢s hav¢ lak¢n not• of th• Chanty Con￿455￿￿.S gu￿#￿0 oh public benefif and trpjst thal thrf r•port
reftects t*at guidgnce Greenfield Playgroup d*¢har9e$ rts respofisibility undè¥"publi¢ benefrf, by prowding s•rvie•s
for the ehibjren. thèir p•r•nts. famity Mom•￿15 and Ihe 7Mdei community
Th• tru6t••$' f•port W•$ BPPfov•d by th• Boafd otTfUSte•s
Ms S Murphy
TruBtee
Date
Ix I s l .ZC+ES

GREENFIELD PLAYGROUP
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 AUGUST 2022
The trustees are responsible lor preparing the Tw$tees' Report and the financial $latèmenl$ Irb occordaneè wrth
applicable law and Unrted Klngdom A¢￿u￿tIng Standards IUTrrted Kingdom Generally Accepted Aecounting
Pract￿e1.
Thè law applicable to charit*s in England 8nd Wales requ￿e5 Ihe trustees to prepaTr financi81 stslerntnts lor ?èeh
financ￿1 year which gNe a true arsd fa* view ol thè stste ol 8ff8irs ol the charity and of thè incoming resources and
application of iesource5 01 the charity lor th* year
In Preptsring these financial ststèments, the trustèès are Tequrèd to
- seled $ult8ble accounting polIc￿6 and then apply tham consrstenlly.
- obserye the method8 and prlnelples in the Chanthes SORP,
. make judgements anil estimatss Ihat are rg8sonabl• and prudènt:
- State vthether applieable accounting stsndards hav• been follTh¥ed, subject to any rnaterial departlfrrés di￿￿59d
and explèined In the fmaneial statements. and
prepare the financial statsmtrnts OD the golng basis Un￿$S rt 15 inappropriate to pr•sume that the ch8rty
11 continue In opeT8tion
The trustees are respOnS￿le lor kogping $uffici¢nt accounbn9 r•cords that disdo$e wth reasonabla a¢￿IracY at any
timè the finan¢ial pos￿0￿ of the charty and enable them to ensurè that the financial statements compty wrth the
Charitie5 Aet 2011. the Charty IAccouftts and R•portsl ReguLabon$ 2008 and the prowsions of the trust deed They
are also r¢spon$ible fol safeguardin9 the assets of the charrty and hence for taking rnasonable steps for th•
preventson and d9tèct￿n offraud and other iimgularthes

GREENFIELD PLAYGROUP
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GREENFIELD PLAYGROUP
I report lo the trustees on my examinalh)n ol the financial slatemenls of Greenfield Playgroup Ilhe chartyl lor
the year ended 31 Au9u$¢ 2022
Responsibilftle6 and basls of report
As the trusteès of the charity you are responsible for th• prepèratp)n ot the finoneial stalements in accordance
wilh the iequir*ments ol the Charrties Act 2011 (the 2011 Aeti
l ￿pOrt in r¢$pect ol my eX8￿n￿l10n of thé ¢h¥ntys financial State￿￿ntS carrie(J out undtf s•cbon 145 of thè
2011 Aet In carrying out my examifiat￿n I have followed all the 8ppli¢8ble [hTect￿nS gwen by tho Charty
Commission under Section 14515llbl of th¢ 2011 Act.
IndopÈndènt èx*mlnees ststement
Your attention is drawn to the fact that th• charity h95 prepareé financial stslements In aceordancè wth
Accounting and Reporling by Charrties pr6paring their aecounts in accordance wrth the Financial ReJ)ortiThg
Standard applicab￿ In the UK and Republi¢ of Ireland IFRS 1021 In preference to the Ac¢ounb"ng and
RepO￿Thg by Charities Statemenl of ReeommtTrded Prdctice issued on 1 April 2005 whlch is refèrrèd to In the
extant regUlat￿lfis but has now beèfi withdrawn
l understand that this has beèn done in order for financial 5taternent5 to provide a Irue ané fair view In
8c¢ordance wrth Gener811y Accepted AecouThbng Practice effectNe for reporting penods beginning on or altèr 1
January 2015
I have completed my examinat￿Tr I confim that no matters have come lo my att8ntton in ¢onneetion wrth the
examination gNins me cause to belvève that In any materrdl respect"
8ccounting records were not kept IA respect of the charrty as rèquired by seclKJn 130 01 the 2011 Act, or
the Iinancial st8terrent$ ¢Jo not accord wrth those Tr¢ord$ or
the fin?n¢*al $talements do not comply wth the appltsble requirements concefning the form and content
of accounts set out In the Charrties (Accounts and Reports) Re9ulations 2008 other than any reqUire￿￿Trt
th8t Ihe accounts gNè a tru* and fair view wtt￿h Is not a matter wnsidered as part of èft independent
examinat¢on
I have no concerns and have eorrE acro¥$ no other trotters in connection wrth the eXaMinat￿n to which
attentson Should be drawn In this report In order to enable a propel understsnding of the financi815tstements to
be reaehed
Jonathan Ward FCA
Azets Audrt Services
First Floor
Unrt 55 Ffordd William Mor98ft
St As8ph Business P8rk
SI As8ph
LL17 OJG
Unrted Kingdom
Dated

GREENFIELD PLAYGROUP
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGusf 2022
Unf••trkted UfirMlrkt•d
fvnd•
Ivnd•
2022
2021
Donations and gr8nts
Charrtable a(aMi*5
Cther tr•ding aGtr¥rtffj#
Investments
Clher incom•
43.291
52.451
738
97
175
Tot•1 Meom•
44.837
52,632
Ch•th*bl• aclMtr•$
e8,LN88
e8,242
Net exp•ndlbJr• for th• y••fl
Net mtsv•ment In fvnd•
121.2291
113.6101
Fund bol•ne•s at 1 S¢pt•mt•T 2021
55412
69,022
Furéd b#J#n¢•• at 31 Augu•t 2022
34.183
55.412
Tho St*t•m•nt of flnand•l aclfvrtkns indudes •ll •nd b86e$ r•¢tyJnls•d kn th• y••1
I Ineomo and •xpendrtUf• d•riv• from tt•nt¥iury ocbvth8

GREENFIELD PLAYGROUP
BALANCE SHEET
AS AT 31 AUGUST 2022
2012
2021
Not••
Curf•nt •￿et8
Deblo
C•$h •t bank and In h•nd
13
199
,592
34.973
35,383
56,791
Cr￿lt0￿. amounts l*lllTrq du• wlthl
on• year
14
11.1801
{1.3791
N•t ￿ll•nt ass•ts
34,183
55,412
In¢orn• fund•
nre
Dèstynatèd funds
G¢noral unrestrKted funds
1S
33,500
6e3
S5.(x)O
412
34.183
SS,412
34,183
55412
The financial statements w•r• •pproved by th• Twstsfrs on
LknAdu￿J 171311015
M5 A l*Varrèn-Alirns
Tru•t••

GREENFIELD PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
A¢countlng polk￿8
Charfty Information
Greenfield Playgroup Is an unincorporated chaTrty controlleLI by rts governing document, a dted of trust The
principal address of the charty is Communrty Centie. School L8nE, Greenfield Flinlshire CH8 7JW
1.1 A¢¢ou#tlng convention
The financial stalernents have been prep#fed in ¥ccorOence ¥￿th the charitys Igoveming do¢¥rr*nti. the
ChaFilies Ad 2011. FRS 102 'The Financial Reporting StanLlard applicable In the UK 8nd Republit of Ire18nd'
I-FRS 102-1 znd the charit￿s SORP "Accounting and RepDrtln9 by Chairties Stfjtsmtnt of Recomrnended
Practice applrcabk to charities preparing th¢ir aecounls in ac￿rdanCe wrth the Fillznci81 Reporting Standard
applicable in Ihe UK and Republic of Ireland IFRS 1021" leffectwe 1 Januery 20191 The eharty Is a Public
Benefit Enbty as definèd by FRS 102
The ch$rrty has tsken advantage of the provision$ m Ihe SORP for thènties not to prepare i Statement of
C•sh Flows
The financial stattmenls have departed ftom thÈ Charities IAccounts and Reports) Regulations 2008 only to
the exlent requsred to prowde a tme and fail view ThL% rtteparture has Invo￿e0 following the siaiement of
Recommended Pr8Ctice fr•r charities apptying FRS 102 rather than the ver510n ol the Ststement of
Recornmended Prgdice which is referreé to in th2 Regulations but which has since been wrthdrawn
The financial stalements are prepaTe¢J in sterling. which Is tae lunction81 ¢urrency of the chanty Monetary
amounts In these financial ststement5 arè rounded to tho nearest £
rhe frn8n¢ial 5t•temÈnts hav• been prepored und•r th• trilStor1¢81 cost convention Th• principal accounting
pol¢c￿5 adopted are set out below
1.2 Going ¢oncefn
At the time ot 8pproiring the financial statements. the trustèes have a réasonable expectat￿Tr that the charty
has adequate osources to conlinue In operational ¢￿IStenCe for the foreseeable futu￿ Thus the twstees
continue lo adopt the going concern è8515 of aecounbng In preparing the financial $latements
1.3 ¢harit8ble fund$
UnTe5tfLled hJnds are availablè for usè at diser•tion ol the truslees In furthtranc* of thtir thèfrtable
objectives
1 4 Income and expendttu
Inco￿￿ Is ￿tognIsed when the chafity is legally Ènlrtled to rt after any p¢rformanc8 condrtions have be*n
the an￿u￿t5 c8n b& me#sure(l ￿liablY. and rt 15 probable that Inctsme will be ￿ceiVed
C85h donat￿on$ are recognise4 on receipt Other donatsofts are re¢ognise(J once the chanty has been notified
of the donabon, unless performance ¢onditions requjre deferr41 ol the amount Income lax rtcoverable In
f¢lation to donalions reteived under Gift Ai¢J or deeds tsf covenant Is rècognised ai the time of the donat￿n
Expondrturt is recognised onc6 there 15 0 legal oi consliu¢iw¢ obligation to transfer econornic benefil lo a
third p8rty, rt Is probab￿ that 8 tfansler ol e¢OnOm￿ b(tnelrts will be requir8d in settlement and tho amount of
ttte OOligaiioD can be fflea5ured relrobly
E￿￿01111Ure is classilied by acbvrty The costs ol e0¢h activrty awè made up of Ihe lotal ot dired ¢OSls and
shafed costs Intlud¢ng support cosls iThvtslved In undertaking each atljvrty Difèct costs attiibutable to a 51ngle
acbvrfy ￿*[¢ o11gLèted diiÈclly Its thal a¢l)vrty Shared cosls wh￿h contribule lo mole Ihan one activity and
gupptsrt costs which aré nul attributable 10 a 51r¥gle acbvrty ale apportioned between those aclivtlies on & bas15
Loris+stent virth IhÈ USÈ ol resource5 Central slaN c05t5 are alloLaled on Ihe b•515 ol $ptsni and
(TPFetiatio¥i chafg*s ar¢ all￿ated Dri Ihe POrt￿n of the assel's use

GREENFIELD PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEO)
FOR THE YEAR ENDED 31 AUGUST 2022
Accounting polic40s
Icontlnuedl
1ts Cash and ¢a8h •gulvalents
Cash and cash equNalenls Ineluda ￿5h In hand, d•posts held 01 call wth baTrks. other 8hort-term liquid
Invèstments with 0ri94nal maturities ol three I￿nthS or less, and bank overdrafts. Bank 0￿rI¢fi5 are shown
wrthin borrowngs in eurr?nl liabilittes
B•sle Iln•nci•l Il•blllt1•5
Basic finAnci81 liabilthès. including erèdrtors #nd bank loans are initially rèeooni5ed at trarssaetion pn¢• unlo$S
Ihe arrangtmtnt consb"tutes 8 financing transath"on. where the debt Instr4Jment 15 measured at the present
value of the future payments dsscounled at a markèt rat8 of Intèrest Financial liabilrtiès classifed as payable
vAthin on* year ar¢ n¢*t #mo￿.sed
Debt mstruments are subséquenty Carried at amrt15ed c051 usin9 the effectNe Inte￿51 rate method
Trade ereditors are obligations to pay lor good5 or services tho1 have been acquired in Ihe ordinary coursè ol
operatsons from 5uppII8t6 Amounts payable are d8851fieL1 as current Iiabilrties If peyment is du• wthin one
yeor or léss If not, they are presented 8$ non-current Irdbilsties Trade cred((ors are r8Cg9nised Initially at
transaCt￿n pnce ar￿ subseguenlly n*asurad at amgrtiseil cost using the eflèctwe Interest method
D•r•cognltlon of financl41 Il•bilili•$
Flnanei81 liabilityès are defecognised when the charty's contractual otybgations expire or are dischaigad or
eancelled
1.6 Employee benef
The cost of •ny unused holKlay entitlement Is rtcognised in the penod in Ihe employèè's services are
receNed
Termination beneffts ar• r8cognis•d Immèdiatèly as an expense vthen the tharty Is demonstrably eornmthd
to terminote the ernployrnent of an employee or lo provide tefminalion benefrts
1.7 RtrtlRm•nt benefbts
Payn*nts to defined contnbuts)n retirement b•Trèffit schemes are chargèd as an •xpènse a$ 1hey f&ll due
Critiul accounting *•tim*t•s and judg•ments
In the application ol the charity's aeeounting polieies th? Iru$le•s arè required to make judgements. ¢stimat•s
and a55urnpbons 8boul the ¢arrying ar￿Unt of assets and liabilibes that are not readily apparent frorn olher
souiees The estityotes and •ssockqted 8S5umptions are based on histoneal txperienc8 ond other faclors that
are con$ideTe(F lo be rel8vant. Actual rnsults may diller trom these eskn'males
Th¢ eskn"mètes and undertying *ssumptions are revKw•d on an ongoing basis R•visioTrs to accounting
¢sb"mates are recognL8ed in the penod in which the 8stirn8te is revised where the fevision affvcts only that
period. Of in the period of the revBion and fvtur• penods where thg ftvlsion aff¢et5 both current and fulu
period$.
There are no c¥itKal ac¢ounbn9 èstimates orjudgemertts
Donatlons and gwants
2022
2021
Granls
43.291
52.451

GREENFIELD PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2022
Oon•iioni *ftd qr•nts
l¢•ntlnu•dl
Gr•nt• Tec¢l¥*bl• lor cor• *etlvltl••
F¥nlshire County Council- Flylng St¥rt
F&nlshlre County Counci- E¥rty Enlttemenl
Fknlshire County Counul- R•uuit, Recover. R•is• Stand•rd5
Flinlshir• Cgynty Counul . Plan in lh• Mornent
Fh'nlshire Couftty CouDul- Uwilt for 2022
FlintshI￿ County coUn￿- Wnttr glth*#b•¥ng
Coronaviwus Sypport
28.930
7.770
4.350
22.365
24.390
1.500
821
43.291
52,4S1
Fundr*l•lng
2022
2021
FuThdr•r4ing fftnts
738
Chartt•b* •ctlvlll••
2023
2021
P•r•nt¥' F••k
In¥•stm•nts
2021
l•rnst rn£*￿ty1•
rxh•r l*com•
2022
2021
Othof ineom•
97
175

GREENFIELD PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2022
Charitable activl£ie$
Ch*rlt4ble Charltable
Expenditure Expenditure
2022
2021
St8ff costs
Equipment and resources
Rent and u￿.Irt
Telephone
Consumables and sundries
Training
Outin95 and evenls
Svbscnptions
47.481
1.325
10,256
926
2,472
162
50g
52.675
3,716
1.950
1,718
290
63.272
61 153
Share ol support eost$15ee note 91
Share ol govèinance costs Isee nole 91
480
2.314
443
4,646
66.066
66,242
Analysls by fund
un￿$tricI¢￿ lunds
66 066
66.242
Support Costs
Support Governanee
Costs
2022
Support Governance
¢0Sts
5ts
2021
Insurance
480
4BO
443
A¢￿￿ntanCY
2.314
2.314
4.846
4.646
2.314
2,794
443
4.646
5,089
Analysed betwten
Charitable aetwitres
480
2,314
2.794
443
4.646
S,089
Governance c0513 In¢lude$ payments to the JccouTrlanls 01£2,31412021 t4.6461 lor aecounfaTrcy fves
10 Trustees
None ol the Iwstees lor any person5 connecle(I wrth Iheml ie¢eNed any rèmune¥alion or benefits from the
¢harrty dtjiing the yeaf
io

GREENFIELD PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2022
11 Ernplgy•
The mrng• monthty nurTthrolthployw$ duiing Ihe year
2022
Number
2021
Nymb•r
EmpltyymBnt eo•l•
2022
2021
Wag•s •nd iai•ries
h•T peft3￿n co$t$
47.230
2S1
52.401
274
47.481
52.875
Thor* w•r• no *ryiloy•¢s %thos• •nnu•l remjneratitin rnrè ihan £60,000
IZ T4x*tlon
Th• Charity 15 •xerftpt trom on meom• anl gair*s falling wkhin seclion 505 01 tho T•xes Act 1988 Of $gctiOn
252 of th• T•xationof chargeab￿ Gains Act 1992 to ￿ èxtent thotthes• are applied lo its charrtable objects
13 Wtor•
2022
2021
Amunt• f•lllng due w*hin on• ￿r.
Prepbym•nts thnd •￿u•d
390
199
14 CredMow¥: •Mou￿* f•lNng duo wSthln on• year
2022
2021
Clher t•x•tty)n •nd I•￿rtY
Olher cre¢Yitors
Accfwils tynd d•fotr•d Ineom•
978
1,001
1.180
1,379

GREENFIELD PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2022
15 Oe•lgnat•d lunds
rhe income fvnds ol th• charity indud• th• following d05ignated lunds %thich ha￿ been set aside Out of
unreslri¢ted fvnd5 by the trustées fof spe¢ifj¢ purposes
al￿nc• at
I SqpIem￿r
Trnn¥f•vs
BI￿nCe at
I S•ptember
2021
Trnnsler4
31 Augu*t
20z2
De$￿Trated frjnd
80.000
Is.¢)001
55.000
121.5001
33.500
60.000
15.0001
55.000
121.5001
33,500
Included In unr•sttheted funds are desigr¢ate¢J funds as follows"
The trustees plan to designate funds to an amount equal to sty rnonth5 expen5e5 when available At present,
vailable funds means the amount is £3.50012021- £25,(￿0)
The trustees have designated funds lo an amount equal to provi510n for stsff redundanei•s at £30.00012021
È30,¢)001
16 Anatysls of n•t •5wts bgtween fund¥
Vnre•tricted Unr05tricted
lund¥
lunds
Z022
2021
Fund balances at 31 August 2022 are fepre$#nted by"
Curren¢ os5etsllliabihts.esl
34,183
55.412
34.183
55.412
Total unrestriced fiJnd$ amounted lo £34.18312021 £55,412) Thè unrestriced fijnds have been splrt behveen
designated funds at £33 50012021 £55,000) and general unrestrieled funds at £68312021 £4121
17 Related p•rty ¢r•nsactlon8
Thère no disclosable related party traTrsactK)ns during tht y•af12021 none)
12-