**REGISTERED COMPANY NUMBER: CE019219 (England and Wales) REGISTERED CHARITY NUMBER: 1185847** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ## **FOR** ## **CAMROSE AND ROCH PLAYGROUP** Bevan Buckland LLP Chartered Accountants Castle Chambers 6 Westgate Hill Pembroke Pembrokeshire SA71 4LB **CAMROSE AND ROCH PLAYGROUP** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|2| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**|5|to|6| |**Notes to the Financial Statements**|7|to|11| |**Detailed Statement of Financial Activities**||12|| ## **CAMROSE AND ROCH PLAYGROUP** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. 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 Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** Our objective is to enhance the development and education of children in Wales, for the public benefit, by encouraging parents to understand and provide for their needs through high quality childcare provision. We are a charity operated playgroup who aim to provide high quality day care that enhances the development, care and education of pre-school children in a safe and stimulating environment, where they learn through play in partnership with parents/carers. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** This year has been another successful year in playgroup. We have held a sports day, Christmas nativity and a stay and play session which included a visit from Claire Sell, our PATHS co-ordinator to explain and demonstrate what PATHS is about to parents. Children celebrated the King's coronation and enjoyed topics about mini beasts and nature, growing, under the sea and pirates, colours and feelings. We enjoyed trips to Scolton Manor and Clerkenhill and were lucky to be visited by Clever Cubs Club for an interactive pirate story telling session during the summer term and a Christmas themed session at the end of the autumn term. Some of the children who receive funded Early education attended a science workshop run by Sbarduno. In the Spring term we had a visit from Llinos Mair, a welsh author who provided a morning with puppets and lots of ideas around how to reuse and recycle rubbish in different and creative ways. A new water wall, large chalk board and music wall were installed in the woods and and in the outdoor shelter. These new resources have provided the children with many hours of fun and learning. These items were very kindly built and donated by a parent and member of the committee and we are extremely grateful for the time and effort they have given to playgroup. Numbers of children attending playgroup has declined slightly so it has been more important than ever to continue our fundraising efforts. Events this year have included our annual bag2school clothing collection, and a very successful stall at a Christmas Craft Fayre and at the Roch school bazaar, funds were also raised through selling Christmas keepsakes that the children made, raffles and selling refreshments at the Christmas Nativity. Finally, thanks as ever goes to our committee for their hard work, to our staff who are always willing to go the extra mile for the benefit of the children, to parents for supporting us and to the children who we are able to watch develop and grow through their time with us. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** CE019219 (England and Wales) ## **Registered Charity number** 1185847 ## **Registered office** Camrose Community Centre Haverfordwest SA62 6AA ## **Trustees** N J Neumann Ms T Dushenkivska Ms S K Lewis ## **Company Secretary** Page 1 **CAMROSE AND ROCH PLAYGROUP** **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Independent Examiner** Bevan Buckland LLP Chartered Accountants Castle Chambers 6 Westgate Hill Pembroke Pembrokeshire SA71 4LB Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ N J Neumann - Trustee Page 2 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAMROSE AND ROCH PLAYGROUP** ## **Independent examiner's report to the trustees of Camrose and Roch Playgroup ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's 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: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 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. Caroline J Wheeler Bevan Buckland LLP Chartered Accountants Castle Chambers 6 Westgate Hill Pembroke Pembrokeshire SA71 4LB Date: ............................................. Page 3 **CAMROSE AND ROCH PLAYGROUP** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024** |2024
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
45,005
Other trading activities
2
346
Investment income
3
195
Other income
-
**Total**
45,546
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
54,583
**NET INCOME/(EXPENDITURE)**
(9,037)
**RECONCILIATION OF FUNDS**
Total funds brought forward
54,448
**TOTAL FUNDS CARRIED FORWARD**
45,411|2023
Total
funds
£
55,566
1,327
31
272
57,196
48,032
9,164
45,284
54,448| |---|---| The notes form part of these financial statements Page 4 ## **CAMROSE AND ROCH PLAYGROUP** ## **BALANCE SHEET 31 MARCH 2024** |2024
Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
8
17,099
**CURRENT ASSETS**
Debtors
9
442
Cash at bank and in hand
36,970
37,412
**CREDITORS**
Amounts falling due within one year
10
(483)
**NET CURRENT ASSETS**
36,929
**TOTAL ASSETS LESS CURRENT LIABILITIES**
54,028
**CREDITORS**
Amounts falling due after more than one year
11
(8,617)
**NET ASSETS**
45,411
**FUNDS**
12
Unrestricted funds
45,411
**TOTAL FUNDS**
45,411|2023
Total
funds
£
20,148
275
48,805
49,080
(5,086)
43,994
64,142
(9,694)
54,448
54,448
54,448| |---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements Page 5 continued... ## **CAMROSE AND ROCH PLAYGROUP** ## **BALANCE SHEET - continued 31 MARCH 2024** These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. N J Neumann - Trustee ............................................. T Dushenkivska - Trustee ............................................. S K Lewis - Trustee The notes form part of these financial statements Page 6 **CAMROSE AND ROCH PLAYGROUP** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared 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' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Equipment - 20% reducing balance ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **Grant income** Revenue grants are recognised at the date they are received. Capital grants are released over the estimated useful life of the asset that they relates to. ## **2. OTHER TRADING ACTIVITIES** |**OTHER TRADING ACTIVITIES**||| |---|---|---| ||2024|2023| ||£|£| |Fundraising events|346|1,327| Page 7 continued... **CAMROSE AND ROCH PLAYGROUP** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** ## **3. INVESTMENT INCOME** |**INVESTMENT INCOME**||| |---|---|---| ||2024|2023| ||£|£| |Deposit account interest|195|31| |**NET INCOME/(EXPENDITURE)**||| |Net income/(expenditure) is stated after charging/(crediting):||| |Depreciation - owned assets|2024
£
3,049|2023
£
3,505| ## **4. NET INCOME/(EXPENDITURE)** ## **5. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. ## **6. STAFF COSTS** The average monthly number of employees during the year was as follows: |Full and part time employees
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
Investment income
Other income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|2024
2023
7
6
Unrestricted
fund
£
55,566
1,327
31
272
57,196
48,032
9,164
45,284
54,448| |---|---| ## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** Page 8 continued... **CAMROSE AND ROCH PLAYGROUP** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** |**8.**|**TANGIBLE FIXED ASSETS**|||| |---|---|---|---|---| |||Equipment|Playground|Totals| |||£|£|£| ||**COST**|||| ||At 1 April 2023 and 31 March 2024|12,652|12,240|24,892| ||**DEPRECIATION**|||| ||At 1 April 2023|3,520|1,224|4,744| ||Charge for year|1,825|1,224|3,049| ||At 31 March 2024|5,345|2,448|7,793| ||**NET BOOK VALUE**|||| ||At 31 March 2024|7,307|9,792|17,099| ||At 31 March 2023|9,132|11,016|20,148| |**9.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| ||Trade debtors||2024
£
442|2023
£
275| |**10.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| ||Social security and other taxes||2024
£
-|2023
£
434| ||Other creditors||63|4,267| ||Accrued expenses||420|385| ||||483|5,086| |**11.**|**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN**|**ONE YEAR**||| ||Deferred grants||2024
£
8,617|2023
£
9,694| |**12.**|**MOVEMENT IN FUNDS**|||| ||**Unrestricted funds**|At 1.4.23
£|Net
movement
in funds
£|At
31.3.24
£| ||General fund|54,448|(9,037)|45,411| ||**TOTAL FUNDS**|54,448|(9,037)|45,411| ||Net movement in funds, included in the above are as follows:|||| ||**Unrestricted funds**|Incoming
resources
£|Resources
expended
£|Movement
in funds
£| ||General fund|45,546|(54,583)|(9,037)| ||**TOTAL FUNDS**|45,546|(54,583)|(9,037)| Page 9 continued... **CAMROSE AND ROCH PLAYGROUP** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** ## **12. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** ||Net|| |---|---|---| ||movement|At| |At 1.4.22|in funds|31.3.23| |£|£|£| |**Unrestricted funds**||| |General fund
45,284|9,164|54,448| |**TOTAL FUNDS**
45,284|9,164|54,448| |Comparative net movement in funds, included in the above are as follows:||| |Incoming|Resources|Movement| |resources|expended|in funds| |£
**Unrestricted funds**|£|£| |General fund
57,196|(48,032)|9,164| |**TOTAL FUNDS**
57,196|(48,032)|9,164| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**|At 1.4.22
£|Net
movement
At
in funds
31.3.24
£
£| |---|---|---| |General fund|45,284|127
45,411| |**TOTAL FUNDS**|45,284|127
45,411| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**|Incoming
Resources
resources
expended
£
£|Movement
in funds
£| |---|---|---| |General fund|102,742
(102,615)|127| |**TOTAL FUNDS**|102,742
(102,615)|127| Page 10 continued... **CAMROSE AND ROCH PLAYGROUP** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** ## **13. RELATED PARTY DISCLOSURES** During the period a child of a trustee attended the playgroup, all fees are paid at full rate. ## **14. CAPITAL GRANTS RECEIVED** During 2023 the charity receive a grant of £10,771 from Pembrokeshire County Council relating to the construction of a playground. All of the grant has been correctly allocated and no amounts are outstanding at the year. The grant will be released at the same rate as the playground fixed asset. Page 11 **CAMROSE AND ROCH PLAYGROUP** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024** ||2024|2023| |---|---|---| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|250|280| |Grants|24,144|39,480| |Fees|20,611|15,806| |**Other trading activities**|45,005|55,566| |Fundraising events|346|1,327| |**Investment income**||| |Deposit account interest|195|31| |**Other income**||| |Other income|-|272| |**Total incoming resources**|45,546|57,196| |**EXPENDITURE**||| |**Charitable activities**||| |Wages|41,291|39,218| |Pensions|638|219| |Insurance|385|277| |Office and administration expenses|614|711| |Advertising|48|174| |Sundries|-|55| |Activities|1,621|2,066| |Repairs, maintenance and minor equipment|2,552|166| |Cleaning|69|213| |Travel and subistance|691|493| |Protective clothing and uniform|-|171| |Staff training|448|-| |Website expenses|510|-| |**Support costs**|48,867|43,763| |**Management**||| |Donations|2,000|1,200| |Equipment depreciation|1,825|2,281| |Playground depreciation|1,224|1,224| |Release of capital grant|(1,077)|(1,077)| |**Support costs**|3,972|3,628| |Accountancy fees|420|641| |Professional fees|178|-| |Bad debts|211|-| |Payroll fees|935|-| ||1,744|641| |Total resources expended|54,583|48,032| |**Net (expenditure)/income**|(9,037)|9,164| This page does not form part of the statutory financial statements Page 12