Charity registration number-. 1033570
Trentham Playgroup
known as
Trentham Pre-school
Annual Report and Financial Statements
for the Year Ended 31 July 2022

Trentham Playgroup
known as Trentham Pre-school
Contents (continued)
Reference and Administrative Details
Trustees, Report
2104
Independent Examine¢s Report
Statement of Financial Activities
Balance Sheet
Notes lo the Financial Statements
8t018

Trentham Playgroup
known as Trentham Pre-school
Reference and Administrative Details
Trustees
Mark Ingram. Chair
Vanessa Griffin
Stephanie Hill
Jodie Knapper
Lucy Bloor
Laura Kellle
Senior Managementl
Leadership Team
Lauren Sadler, Assistsnt Manager
Rachel Mccue, Manager
Prlnclpal OffSce
40 New Inn Lane
Trenlham
Stoke-on-Trenl
Staffordshire
ST4 8EX
Charity Registration Number
1033570
Independent Examiner
Da￿ Denson ACMA
VAST
The Dudson Centre
Hope Street
Stoke-on-Trenl
ST15DD
Page 1

Trentham Playgroup
known as Trentham Pre-school
Trustees. Report
The trustees present the annual report together with the financial statements of the charity for the year
ended 31 July 2022.
Trustg9s and officers
The trustees and offi￿rS serving during the year and Sin￿ the year end were as follows..
Trustees=
Mark Ingram, Chair
Lauren Sanders. Secretary (resigned 7 April 2022)
Karen Gavin. Ofsted Nominated Person (resigned 5 October
20211
Vanessa Griffin (appointed 7 March 20221
Stephanie Hill (appointed 7 March 20221
Jodie Knapper lappointed 1 September 20211
Lucy Bloor lappointed 1 September 20211
Laura Kellle lappoinled 1 September 20211
Katherine Owen (appointed 1 September 2021 and resigned 7
April 20221
Nooshin D'Avola lappoinled 1 September 2021 and resigned 7
April 20221
Senior Management l Leadership Lucy Gavin, Manager (resigned 25 February 20221
Team..
Vanessa Alcock. Assistant Manager (resigned 30 December 20211
Lauren Sadler, Assistant Manager lappoinled 28 February 20221
Rachel Mccue, Managèr (appointed 1 April 20221
Oblectlves and actlvltles
Objocts and aims
To enhance the development and education of children under statutory school age, by encouraging
parents to understand and provide for the needs of their children through community groups and to
ensure that all children are given an opportunity lo achieve their full potential, in a safe and secure
environment, whilst ensuring that we remain accessible to all sections of the local community.
Objectives. strategigs and activities
We provide affordable childcare for our local community. We also have a high percentage of funded
Children, in particular 2 year funded. We also provide a stsble, safe environment for vulnerable,
underprivileged Children, where all children are given opportunities lo learn and flourish. We cover the
7 areas of leaming through play.
Public benefit
Our pre-school is open lo all in our local community belyjeen the ages of 2 and 5 years old. We
advertise locally and work with the local authority lo ensure that we are inclusive. We work within the
framework of the Earfy Years Foundation Stage IEYFSI and we believe that all children deserve the
best possible start in life.
The Trustees confirm that they have Complied with the requirements of section 4 of the Charities Act
2011 to have due regard lo the public benefit guidance published by the Charity Commission for
England and Wales.
Page 2

Trentham Playgroup
known as Trentham Pre-school
Trustees, Report {continued)
Achievements and performance
In the year 2021-22 we unde￿ent a change in management, the reason for this was due to the under
performance and general errors of the previous manager which ended up costing the charity money
which could have been spent on improving the facility and resources.
With a new manager in place, we have achieved almost full capacity each week and this has meant
that there has been funds available lo purchase new equipment such as a projector and interactive
white board, a new laptop and tablets to use and we have also had a Considerable upgrade to the oul
door play area. Aside from the facilities we have also upgraded the lighting and heating system and
children's hygiene facilities. Given that we had lo start again with a new manager il has been a sleep
learning curve bul employing the servi￿$ of an HR and H&S specialist we have made sure that we
are complying with all required legislation and ultimately making sure the selling is a comfortable, fun
and safe place for our children to learn and thrive.
Financial review
The financial results are shown on pages 6 10 19 of this report.
The income for the year was £117.13412021-.£94,771 } and the expenditure £106,53012021..£71,3861.
Policy on reserves
Unrestricted free reserves at the year end were £67,389 12021= £56,785). The charity continues to
hold a modest amount of reserves, lo cover wages costs, in the event of a reduction in income, and
maintenance of the building for which we are responsible.
Principal funding sources
Our principal funding sources are 'Nursery Education Funding" which is funded by Stoke-on-Trenl
City Council, fees from parents who are able to afford a contribution towards their child's early
learning education provision and employer childcare voucher schemes.
Structurei governance and management
Nature of governing document
The Charity is operated under the rules of its constitution adopted on 16 June 1993 and amended in
November 2012 and November 2015.
Recruitment and appointment of trustees
Trustees are appointed al our Annual General Meeting each year and are voted on by parents who
have children attending the pre-school.
Page 3

Trentham Playgroup
known as Trentham Pre4chool
Trustees. Report (contlnuedl
Major rtsks and management of those rlsks
Occupancy Levels
Our main issue wthich we face are the number of children who reach the 3taluatory age for stsrting a
primary school education and this drastically affects ijccupany leve15 during the first lerrn of the school
year,
We advertise and complete marketing exercises wthin the suffounding area. We also hold reserves
lo Gover expenses when our income rates are lowered. particularly during the autumn temi.
The annual rewrt was 8pFKoved by the twstees of the charity on
behaff by..
and signed on
gram
rvslee
Page 4

Trentham Playgroup
known as Trentham Pre-school
Independent Examinerfs Report to the trustees of Trentham Playgroup
I report to the trustees on my examination of the accounts of Trenlham Playgroup for the year ended
31 July 2022.
Responsibilities and basis of report
As the charity Iruslees of Trentham Playgroup you are responsible for the preparation of the accounts
in accordan￿ with the requirements of the Charities Act 2011 I'lhe Acl'l.
I report in respect of my examination of the Trenlham Playgroup's accounts carried out under section
145 of the 2011 Act and in carwng out my examination I have followed all the applicable Directions
given by the Charity Commission under section 14515llbl of the Act.
Indgpgndgnt gxamingr's statement
I have completed my examination. I confirm that no material mallers have come to my allenlion in
connection with the examination giving me cause to believe that in any material respect-
1. accounting records were not kept in respect of Trentham Playgroup as required by section 130
of the Act., or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the accounting requirements concerning the form and content of
accounts set out in the Ch8rilies (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a Irue and fair view which is not a matter considered as part
of an independent examination.
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 lo enable a proper understsnding of the
accounts to be reached.
Dar￿ Denson ACMA
VAST
The Dudson Centre
Hope Street
stoke-on-Trenl
ST1 5DD
Date..
3110512023
Page 5

Trentham Playgroup
known as Trentham Pre-school
Statement of Financial Activities for the Year Ended 31 July 2022
Unrestricted
funds
Restricted
funds
Total
2022
Note
Incomg and Endowmgnts from:
Donations and legacies
Charitable activities
Other trading activities
92,611
23,354
1,169
92,611
23,354
1,169
Total Income
117,134
117,134
Expenditure on..
Charitable activities
104,005
2,525
106,530
Total Expenditure
1104,0051
12,5251
1106,5301
Nel movement in funds
13,129
12,5251
10,604
Reconciliation of funds
Total funds brought forward
56,785
174,189
230,974
Total funds carried forward
69,914
Unrestricted
Funds
171,664
Restricted
funds
241,578
Total
2021
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
73,704
21,065
73,704
21,065
Total Income
94,771
94,771
Expenditure on..
Charitable activities
171,3861
171,3861
Total Expenditure
171,3861
171,3861
Nel movement in funds
23,385
23,385
Reconciliation of funds
Total funds brought fO￿ard
33.400
174,189
207,589
Total funds carried forward
16
56,785
174,189
230,974
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 8 to 18 fomi an integral part of these financial statements.
Page 6

Trentham Playgroup
known as Trentham Pre￿chool
(Reglstratlon number: 1033570)
Balance Sheet as at 31 July 2022
2022
2021
Flxed •$s¢ts
Tanglble assets
12
180,582
171,664
Curront as¥ots
Debtors
Cash at bank and in hand
13
6.712
58,373
65.085
4,481
55,931
60,412
Credllors: Amounts lalllng duo w51hln ono year
Net current a••ets
14
4,089
1.102
60,996
59.310
Net assets
241,578
230,974
Fund$ of the charfty:
Restrlded Income fund•
Restricted ftfnds
171,664
174.189
Unre8trlcted Income funds
Unrestrlcled lund8
69,914
56,785
Total funds
16
241.578
230,974
The
l Ststements on pages 6 10 18 We￿ approved by the trustees, and authorised for issue on
. and signed on their behatf ty.
rk Ingram
Trustee
Page 7

Trentham Playgroup
known as Trentham Pre-school
Notes to the Financial Statements for the Year Ended 31 July 2022
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Slalement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
102} {effeclive 1 January 20191 Icharilies SORP IFRS 10211, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011.
Basis of preparation
Trentham Playgroup meets the definition of a public benefit entity under FRS 102. The accounts
(financial statements) have been prepared under the historical cost convention with items recognised
at cost or transaction value unless otherwise staled in the relevant notelsl lo these accounts.
Going concern
The financial statements have been prepared on a going concem basis.
The Iruslees assess whether the use of going concern is appropriate i.e. whether there are any
material uncertainties related to events or conditions that may cast significant doubl on the ability of
the charity to continue as a going concern. The Iruslees make this assessment in respect of a period
of one year from the date of approval of the financial statements.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a
general nature is recognised when the charity has enlitlemenl to the income, it is probable that the
income will be received and the amount can be measured with sufficient reliabiltty.
Donations and lagacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the
amount can be reliably measured.
Grants re¢eivablg
Grants are recognised when the charity has an enlillemenl lo the funds and any conditions linked to
the grants have been mel. Where performance conditions are allached lo the grant and are yet to be
met, the income is recognised as a liability and induded on the balance sheet as deferred income to
be released.
Expenditure
All expenditure is recognised once there is a legal or conslruclive obligation lo that expenditure, it is
probable selllemenl is required and the amount can be measured reliably. All costs are 811ocaled to
the applicable expenditure heading that aggregate similar costs lo that category. Where costs cannot
be directly allributed lo particular headings they have been allocated on a basis consistent with the
use of resources, with central staff costs allocated on the basis of lime spent, and depreciation
charges allocated on the portion of the asset's use. Other support costs are allocated based on the
spread of staff costs.
Page 8

Trentham Playgroup
known as Trentham Pre-school
Notes to the Financial Statements for the Year Ended 31 July 2022 (continued)
ChariTtable actiViTties
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities
and services for its beneficiaries. 11 includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs allributsble lo the charity's compliance with constitutional and slalutory
requirements, including audit, strategic management and trustees meetings and reimbursed
expenses.
Government grants
Govemment grants are recognised based on the accrual model and are measured al the fair value of
the asset received or receivable. Grants are Classified as relating either to revenue or lo assets.
Grants relating lo revenue are recognised in income over the period in which the related costs are
recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where
part of a grant relating to an asset is deferred, it is recognised as deferred income.
Taxation
The charity is considered lo pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitsble company for UK corporation lax purposes.
Accordingly, the charity is potentially exempl from laxalion in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the exlenl that such income or gains are
applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as lo write off the cost or valuation, less any
eslimaled residual value, over their expected useful economic life as follows..
Asset class
Depreclatlon method and rate
00/0 the residual value is not
materially different from the carryng
value of the asset
20.10
on a slraighl line basis
Buildings
Fixtures, Fittings and Equipment
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the
ordinary course of business.
Trade debtors are recognised inrtially at the transaction price. They are subsequently measured al
amortised cost using the effective interest method, less provision for impairment. A provision for the
impairment of trade debtors is established when there is objective evidence that the charity will not be
able to collect all amounts due according to the original terms of the receivables.
Page 9

Trentham Playgroup
known as Trentham Pre-school
Notes to the Financial Statements for the Year Ended 31 July 2022 (continued)
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-lerm highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.
Flnanclal Instruments
Classrfication
Financial assets and financial liabilities are recognised when the charity becomes a party to the
contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according lo the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in
the assets of the chartty after deducting all of its liabilities.
Racognition and mgasuremgnt
All financial assets and liabilities are initially measured at transaction price lincluding transaction
costs), ex￿pt for those financial assets classified as al fair value through profil or loss, which are
initially measured at fair value (which is nomially the transaction price excluding transaction coslsl,
unless the arrangement conslitules a financing Iransaclion. If an arrangement constitutes a financing
transaction. the financial asset or financial liability is measured al the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only
when there exists a legally enforceable right lo sel off the recognised amounts and the charity intends
either to settle on a net basis, or lo realise the asset and sellle the liability simultaneously.
Financial assets are derecognised when and only when al the contractual rights lo the cash flows
from the financial asset expire or are sellled, bl the charity transfers to another paty substantially all
of the risks and rewards of ownership of the financial asset, or cl the charity, despite having retained
some. bul not all, significant risks and rewards of ownership, has transferred control of the asset to
another paty-
Financial liabilities are derecognised only when the obligation spectfied in the contract is discharged.
cancelled or expires.
Fund structure
Unrestricted income funds are general funds thal are available for use al the trustees discretion in
furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a partiCLJlar area or for specific purposes, the
use of which is reslricled lo that area or purpose.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which
fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation
to pay further contributions even if the fund does not hold sufficient assets to pay all employees the
benefits relating lo employee seNice in the current and prior periods.
Contributions to defined contribution plans are recognised in the Stslemenl of Financial Activities
when they are due. If contribution payments exceed the contribution due for service, the excess is
recognised as a prepayment.
Page 10

Trentham Playgroup
known as Trentham Pre-school
Notes to the Financial Statements for the Year Ended 31 July 2022 (continued)
Redundancy and Temiination Costs
Redundancy and termination costs are recognised as an expense in the financial stslements
immediately at the point the charity is demonstrably commilled lo either lerminale the employment by
the charity before the nomial retirement dale, or whenever the employee accepts voluntary
redundancy in exchange for these benefits. The charity recognises termination benefits in the
statement of financial activities when it is demonstrably committed to either lil terminating the
employment of current employees according lo a detailed formal plan without possibility of withdrawal,
or {iil providing termination benefits as a result of an offei made lo encourage voluntary redundancy.
2 Income from donations and legacies
Unrestricted
funds
General
Total
2022
Donations and legacies.,
Donations from individuals
Grants, including capital grants-
Govemment grants
Grants from other charities
831
831
90,624
1,156
90,624
1,156
92,611
92,611
Unrestricted
funds
General
Total
2021
Donations and legacies.,
Donations from individuals
Grants, including capital grants-
Govemment grants
Grants from companies
593
593
72,611
500
72,611
500
73,704
73,704
3 Income from charitable activities
Unrestrlcted
funds
General
Total
2022
Fees received
23,354
23,354
Unrestricted
funds
General
Total
2021
Fees received
21,065
21,065
Page 11

Trentham Playgroup
known as Trentham Pre-school
Notes to the Financial Statements for the Year Ended 31 July 2022 (continued)
4 Income from other trading activities
Unrestricted
funds
General
Total
2022
Fundraising
1,169
1,169
1,169
1,169
Total
2021
5 Investment income
Total
2022
Unrestricted
funds
General
Total
2021
Interest receivable and similar income.,
Interest receivable on bank deposits
Page 12

Trentham Playgroup
known as Trentham Pre-school
Notes to the Financial Statements for the Year Ended 31 July 2022 (continued)
6 Expenditure on charitable activities
Unrestricted
funds
General
Restricted
funds
Total
2022
Stsff costs
Bookkeeping
Play equipment & resources
Purchase of uniforms
Training
Cleaning, repairs & maintenace
Rates
Refreshments
Utilities
Office expenses
Subscriptions, leg81 & professional fees
Insuran
Depreciation charge
Sundries
77,684
526
2,278
199
405
5,563
1,254
337
7,206
179
4,076
1,878
2,230
190
77,684
526
4,803
199
405
5,563
1,254
337
7,206
179
4,076
1,878
2,230
190
2,525
104,005
2,525
106,530
Unrestricted
funds
General
Total
2021
Staff costs
Play equipment & resources
Purchase of uniforms
Training
Cleaning, repairs & maintenace
Rates
Refreshments
55,749
1,286
106
325
4,736
320
343
3,388
209
2,845
1,611
468
55,749
1,286
106
325
4,736
320
343
3,388
209
2,845
1,611
468
Office expenses
Subscriptions, legal & professional fees
Insurance
Sundries
71,386
71,386
Page 13

Trentham Playgroup
known as Trentham Pre-school
Notes to the Financial Statements for the Year Ended 31 July 2022 (continued)
7 Analysis of governance and support costs
Governance costs
Unrestricted
funds
General
Total
2022
Independent examiner fees
Examination of the financial statements
693
693
693
693
Unrestricted
funds
General
Total
2021
Independent examiner fees
Examination of the financial statements
780
780
780
780
Page 14

Trentham Playgroup
known as Trentham Pre-school
Notes to the Financial Statements for the Year Ended 31 July 2022 (continued)
8 Government grants
The charity re￿iVeS unrestricted funding in the form of grants from the Nursery Education Fund of
£90,62412021- £72,611> which is funded by Stoke-on-Trent City Council as part of their Free Nursery
Education Funding scheme. which provides childcare for two, three and four year old children within
the city.
The amount of grants recognised in the financial statements was £90,62412021 - £72.6111.
There are no unfulfilled conditions at the year end relating to this grant.
9 Trustees remuneration and expenses
No Iruslees have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the
year.
10 Staff costs
The aggregate payroll costs were as follows=
2022
2021
Staff costs durlng the year were..
Wages and salaries
Pension costs
76,280
1,404
54,433
1,316
77,684
55,749
The monthly average number of persons (including senior management I leadership team) employed
by the charity during the year expressed as full lime equivalents was as follows-.
2022
No
2021
No
Average number of persons employed
412021 - 31 of the above employees participated in the Defined Contribution Pension Schemes.
Contributions lo the employee pension schemes for the year tolalled £1,40512021 - £1,316}.
No employee received emoluments of more than £60,000 during the year
The total employee benefits of the key management personnel of the charity were £32,141 12021
£34,641 }.
Page 15

Trentham Playgroup
known as Trentham Pre-school
Notes to the Financial Statements for the Year Ended 31 July 2022 (continued)
11 Taxation
The charity is a registered charity and is therefore exempl from taxation.
12 Tangible fixgd assgts
Land and
buildings
Furniture and
equipment
Total
Cost
At 1 August 2021
Additions
171,664
3,386
11,148
175,050
11,148
Al 31 July 2022
171,664
14,534
186,198
Depreciation
At 1 August 2021
Charge for the year
3,386
2,230
3,386
2,230
Al 31 July 2022
5,616
5,616
Net book value
At 31 July 2022
At 31 July 2021
171,664
8,918
180,582
171,664
171,664
13 Debtors
2022
2021
Prepayments
Other debtors
220
6,492
220
4,261
6,712
4,481
14 Creditors.. amounts falling due within one year
2022
2021
Other laxalion and social security
Other creditors
Accruals
3,087
309
693
331
191
780
4,089
1,102
Page 16

Trentham Playgroup
known as Trentham Pre-school
Notes to the Financial Statements for the Year Ended 31 July 2022 (continued)
15 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year
represents contributions payable by the charity lo the scheme and amounted lo £1,404 12021
£1,316).
16 Funds
Balan¢9 at 1
August 2021
Incoming
resources
Resources
expended
Balance at 31
July 2022
Unrestrlcted funds
General
General Fund
56,785
117,134
1104,0051
69,914
Restricted funds
Capital Fund
Co-op Local Community Fund
171,664
2,525
171,664
2,5251
Total restricted funds
174,189
2,525
171,664
Total funds
230,974
117,134
1106,5301
241,578
Balance at 1
August 2020
Incoming
resources
Resources
expended
Balance at 31
July 2021
Unrestrided funds
General
General Fund
33,400
95,019
171,6341
56,785
Restricted
Capital Fund
Co-op Local Communty Fund
171,664
2,525
171,664
2,525
Total restricted funds
174,189
174,189
Total funds
207,589
95,019
71,634
230,974
Page 17

Trentham Playgroup
known as Trentham Pre-school
Notes to the Financial Statements for the Year Ended 31 July 2022 (continued)
The specific purposes for which the funds are to be applied are as follows..
Capital Fund
The capital fund holds the value of the charills property.
Co-op Local Community Fund
To help fund the purchase and installation of an interactive whiteboard and fixtures.
17 Analysis of net assets between funds
Unrestrlcted
funds
General
Total funds
at 31 July
2022
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
8,918
65,085
14,0891
69,914
171,664
180,582
65,085
14,0891
241,578
Total net assets
171,664
Unrestricted
funds
General
Total funds
at 31 July
2021
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
171,664
2,525
171,664
60,412
1,102
57,887
1,1021
Total net assets
56,785
174,189
230,974
18 Related party transactions
During the year the charity made the following related party transactions-
L Gavin
(Daughter of Iruslee K Gavinl
L Gavin is employed as the manager of the charity until Feb 2022 with the ¢hariWs standard terms of
employment. Her total remuneration for the year (including pension contribulionsl was
£6,17612021..£17.3611. Al the balance sheet date the amount due tolfrom L Gavin was £Nil12021
£Nill-
Page 18