REGISTERED CHARITY NUMBER: 269069 24 M&stersFull Chanered Certified AcCMIlnts 38 Salisbury Ro*J Worthin8 West SX BNII IRD
WIL OLDER P Coni the FinnciAI Stsi Pee R¢ rt of the Trusteu I to 2 dtlli EA¥mlner'J Repon St ent of Flnnell Atilvlii¢s Bal net Shttt Not to tb¢ Flnneiil Si*iemtnts bled St•tem¢nt of #¢1•1 Actfvlties
WILLIAM OLD PLAYCROUP rtoftheT 14 with the financial of the charity for the year end 31st August 2024. The rovisions of Accountiti8 Reportin8 by Ch8riiies'. Statement of Recommended Practice their accounts in a¢¢ordance with the Finlli Reporting Standard applicable in the (FRS 102) (effective l January 2019). t[SteeS have adopted the ftpplicable to charities p UK and Republic of Irelan 0CTIVEs AND A ObJ¢ctlves and alms Th¢ objective of th¢ ch education of children in th VITIES is io provid¢ • x&fe comfortsbk enViront foT w play whll¢ Iting th¢ Angmerin8 distria who are underthe StOry 5th] age. Snlflent a¢tfvltl The charity runs ihe Willi in Angmerin& W¢si S The chority provides 10 and are guid¢d by the Ear session (exact nwnber de Our aim L5 to provide a 8ens¢ of indetrtnd¢nc¢ thrive. Oid¢r Playw ID 8 pwpose bjih buildin8 adj&eM ¢0 St Mor8arrf$ C of E School ions a we£k ¢0 children liviti8 in the local We are rtgistered with OFSTED Ye4rs Found10n Sthge We spK¢s for 4yoximty SO children per ds on th¢ ¢hildren's a8es). . carin8 and saf¢ environmenL learning is fim. We promote a healthy life sty1¢. • styon8 ethot1 w¢ll&iD& By knin8 th[ PLAY we h&ve four that our childr¢D Publlc btneflt In 5hapin8 our objec¢iv¢s out in Section 17(5) of th considered how th¢ pl Th¢ ehtiriiys activiiiej du plamiin8 our a¢¢ivities for the year, the Trustee5 hav¢ given considerntion to the dy¢i¢5 set Charities Affl 2011 to hAve due regard to public benefiL In pfyrticular. the Tnstr¢$ hav¢ A¢tiviii¢g will eontribu w the ov¢rnll aims and objectives they ve set. 8 the yw cons¢itut¢ • benefft to the lo¢•1 eomunity. Volunt¢¢rB The Charity 8 Partnt C It is also supported by cornm1ty th offer their mmitt¢¢ whlch contnl>ug to ow fundrnising efforts by orgMnisin8 event e•¢h terni. mber of child-ce sttthts frorn local collego a5 Wtll &$ other voluttteers from th¢ local on an •dlKJ¢ iw1& ACHIEVEMENT AND Chrltble a¢tlvltleJ The playgroup h&$ been w¢ have 8mwn from s weeks of th¢ year {8en ERVORMANCE ing on i¢8 ¢xlsiin8 Site for or thity yem. OwÉti8 to our su¢eesi vowing demA to strength. Our eurrnit re8isir¥ti¢)n is ftsr up io SO ehildttn per sttsion. We opernte 38 in line with Wem Suwx schools). Children attend wwhett betwvn 2 and 10 s¢59ion$ FINANCIAL REVIEW Flnn¢l81 )slI0n The chariry made • profit The majority of income c West Suuex County Coun Money is also received f f £23,461 in the year. the £255,507. WSCC PTowding £237.416. es from Childn.5 fee5. These fees are paid for either by the parents or for the lar8er paTL by il as part of the Government's f£ etitleMent proBrw our Ptreni Committ¢e'5 fiuthisin& Reservtt pollty The level of reserves li re not invesied in fixed se It is f¢lt pnjdeni io mainta- The total reseryes {not re currently exce¢ds our trf>li . should totsl the equivalent of the yearly running Costs of the playgroup. free re5erY¢5 at this level &5 the chlty relie5 h¢aYily on WSCC fimdin led by fixed os%ts) ¥t 31st AW 2024 were £371,616. The trwtes are aware that this FUTURE PLANS The eharity recogni th the playgroup. The Trus an ¢xtension. work ort whi th¢ main chalknge fonvArd will b¢ th¢ iticrt4sin8nwnber of children wishing to atsend and Manager of the Playgroup we therefore InCr1n8 the number of spaces available via
WJ LIA LDER LAY up rtof rED e Trus 31st st2 STRUCTURE, C.OVERNAf4CE AND MANAGEMENT GoverninE documenl Th¢ Chartty is 8overned by its ¢onS1iWiion. which was fomwlly approvvAI the general me¢tÈng d&ted 7th May 1992. It W&5 amended and forn)ally approved & the 8¢neral m¢ding dd 26th July 21JM. Trust¢es Thc charity h&% four Trustees who are r¢SnSIble for the overall management of the playwp. In 2011, a Trustees Consiitulion was WTillen and agreed.. it is b&sed on the Charity Commis5ion'$ 'Mod¢l Tn1 De¢d' and amended wh¢rc appropriale. It fonnalises the Trustees roles and resp)nsibiliti¢s. New trystces are eleetethpFK)inteil by the other Ttr¢S. M•nigtm£nt The playgroup has a training subscrilon with W¢si Sussex Early childh)d Service And Tntte$ tre eniitled to attend course5 on a wide varietyof topics (ilUding Chitd rnion. 1nL5inumwkd1th8). The playgroup also fimded separate ¢raining on Makaion for aaff. Th¢ charity is not part of 8 wider network of charities however we do Tent our buildin&aand from the William Older Schools Chariry. The khools Charity is an old ville charity which administers a trusi fijnd on behalf of the ChildreYoung people of Angmerin8 and has complemenwy aints to our OWryL. We have g(M)d relaiionships with the barly Childhood S¢rvi¢e W¢$i SusKx Counry Council. The Tr¢¢¢5 coniinue io keep the piaygroup's acliviiies under review. panicularly with regard to the risks that may arise from time to lime, arml io monitor the eff¢fflivene5s of the syswns of internal controls and other viable means. includin8 iTLsuran¢e cover wh¢re appropria. by which thoge risks already ideniified by the TnJstee5 can best be mitigated. REFF.RENCF. AND ADMINISTRATIVE DETAILS Re%lstered Ch*rlty numbtr 269069 Prlnclp•l #ddr¢ Arund¢l Road Angmering .ittlchampton West Su55ex BN164LP Truitees Mrs L Bowle5 M Robinson L I.-orsh C Crathern {ap)ind I1,1.24) Independent EIAmlner Maslcrsl.'ulleT Chartered Certified Accou4tants 38 Salisbury Road Worthing Wc5t Sussex BNII IRD Approved by order ofthe iThrd of trustee5 on 27th November 2024 and signed on its behalf by.. Mrs L Bowles- Trustrc
ent Ex#miner's Re William der Pl e Truxt Indtpendetst eAxmlnerfi report to the lrnsttts of Wlllim OIder Playgroup I report to the Charity trustees on my examrnaiion of the ac¢ounts of William Older Play8roup (the Tnw) for the year ended i Isi August 2024. Respon5ibilitte5 #nd basis of Teport As the charity In2Stees of the T1 you are Te5pMsibl¢ for the Fryarati of the aceounts in attordance with the requirements of the Charlti¢s Aci 2011 fthe Act.). I rert in resp¢ct of my ¢xaminion of th¢ T$ ¥counts cwried out Seetion 145 of the Aci and tn ¢oryin8 Ollt my examination I have followed all appliuble Dtrection5 Biven by the Charity Commission under Section 145(5)(b) of th¢ Act. Independent eiamibler's st*temeDt Sinc¢ your charitys gross income exceeded £250,0 your examin¢r must bt 4 member of 4 lirted body. I can confinn that l am qUAlified to undertak¢ the examinlOn because l am a member of th¢ Association of Chart¢red Certifi¢d Accountgnt& which is one of the listcd bodies. I have completed my CNamin&iion. I confm thai no material have em¢ to my attenlion in eonneciion with the examination giving me cause 10 believe that in any rnateri resrK¢i: accounting records were kepi ITh respe¢t of the TrLut requirtd by Se¢iion 130 of the Act: or the accounts do accord with thox records: or the COUnts do not romply with the applicable requirements COThcunin8 the fonn and cont¢nl of accounts 5¢t oui in the Charities {Accounts and Reports) Regulations 2008 other than any requirement thai the aceounts give a true and fair view which is ttot a matter Considered &% part oran tndependeni examination. I have no concerns And have ¢orne across no other rnatsers in Conneciion with the exkniinBlion w which tentI0th should be drawn in this re1 in order w enable a proper Unding of the tt¢ounts be T¢achcd. l M Walker FCCA Master5Fuller 38 Salisbury Road Worthin8 We81 Suss¢x BNII IRD 27th November 2024 Page 3
WILLI ER AY tem l Actiwl 20 2024 Unrestrieted fund 2023 Total funds N(rtes INCOME AND ENDOWMENTS FROM Charitble •ellviti wscc S¢hool fees Other incom¢ 237.416 16249 942 162.008 18,030 1261 Investhient income 360 Tot1 255.5117 181.659 F.XPF.NDITURE ON Charitiblc i¢iivities Running cost$ 232.046 198,995 NF.T INCOME/(EXPF.NDITURE) 23.461 (17.336) RECONCILIATlnN nF FUNDS 'I'otal funds broughi fonvard 404362 421.598 TOTAL FUNDSCARRIED FORWARD 427.723 404,262 The notes forni part 0(these financial Sta*mts Page 4
LIAM OLDER P Blnce Sh t JstA 2024 UnTe5tricted fund 2023 Total fund5 FIXED ASSETS Tangible 56,107 43212 CURRENT ASSET.$ Debtors Ch ai bank and in hd 53.543 353.720 1,662 399.930 4(17,263 401.592 CRF.DITnRS Amoun18 f¢illing due within year {35th47) {40.542) NET CURRENT ASSETS 371,616 361.050 TOT AL A.SSF.TS LESS CURRF.NT LIABILITIES 427.723 404.262 NET ASSETS 427.723 404,262 UnTC.%tri¢d funds 427.723 404.262 TOTAL FUNDS 427,723 404.262 The financi sththments w¢re apwoved by the Bowd of Tnuteu and authorited for issue on 27th November 2024 and W¢T¢ Signed on its beh&lf by.. L Forsyth. Tn Th¢ no*s forn) part of these financial StateMts Page 5
WILLIAM OLDER PLAYCRO tc5 to ihe Financial Statements ACCOUNTING POLICIES B#s1$ of prepgring the fiDAncial 5t•lements The financial $¢ai¢met)ts of the charity. which is a public benefii eniity whd¢r FRS 102. have bcen prepared in accordance wth the Charities SORP IFRS 102} 'Ac¢ounting and Reporting by Chariiies.. Sthiement of Recommended Practice appli¢able io charities preparing their accounts in accordantt with the Financial Reponing Sthndard appIlble itt the UK and Republic of Ireland IFRS 1021 leffeaive l January 2019),. FinanciRI Rewjrting Starth 102 The Financiol RHx)rtit)g Sthndard applicable in the IJK and Republi¢ of Ireland, the Chariues Act 2011. The fimncial sthtement5 ve been prepved under the histori1 cosi convention. All incom¢ is recognis¢d in the Ststrment of Fin¢1[ Aciivitits once the chtrity has entitlement to the funds, it is prob8ble thai the income will be Teceived and the n0t ean be rntAwred Teliably. F.xpenditure Liabilsiies are rttognised as exwditUT¢ %Jon ther¢ is a legal OT ¢on51nietive obligation committing the ¢harity 10 that expenditure. it is probable thai a transfer of economic benefits will bt required ttleMe1)l and the Amount of the Oblig101) ¢an be measured reliably. Expendilure is accounied for on at) attNals basis gnd h& been classified under hcadin85 a88regat¢ 011 u>si rela1 th the ¢e80ry. Ivhere cosL8 cannot be directly attributed ty particular h¢In th¢y hav¢ be¢n allout¢d to a1VIll OD • b1$ eonsistent with the of resourc¢s. T4n%ihlt fixed Atsets l)cpreciaiioTh is provided at th¢ following annuHI ratrs in order to wri off ¢a¢h &4tet over its estimated usefvl Fixthre4 fittIn & w4UiPThW 25% on rea]n8 hlance TaxAIIo The chariry is ex¥npt frorn tax on its charitsble Arfivities. Fund aceou))tlnA Unrestricted funds CAn be u%d in Attordthee with tht Chtl¢ objectiV¢5 at the discreti of the trusteei. Restricied funds can only be ed for particular restriaed purposes within the obje¢ts of the ¢hJrity. R¢5trictions ar15e when specifi¢d by th¢ donor or when fid9 are rnised for pffiictslar restric*d purp)s¢s. Hlre purehg5¢ And leAsing ¢ommilments Rcntal% paid under operniing l¢ases arc charytd to the St8temert of Fin8n¢ial Activities on 4 strai8ht line basi$ over the period of the lease. Penslon costs and other poJt-r¢llremene ben¢llts lThe charity operate5 a defined conthbuihon pension Scheme. ContribulioTLS pabIt to the charitys pension scheme ar¢ Charged io the Sthtemcnt of Financial Activiiies in period io which they rela. Page 6 continued...
WILLIAM LDE Financial Statements- tontin or the Yur End 31st A INVESTMENT INCOME 2024 2023 Deposit account int¢r¢st 360 TRUSTEES, REMUNERATION AND BENEFITS There were no trustee5' remun¢rnM or other benefits fv the ended 3 1st August 2024 nor for thc year ended 315t August 2023. Tru$tees' expense5 There were no ¢¢$, expee$ ld for the ended 31M August 2024 nor for the year ended 3 1st AUgt2023. ST AFF COSTS lkne avernge monthly number of •nploytts durin8 year was &$ follows: 2024 2023 Supervisor Support staff 15 16 16 17 No employees re¢eived emolum¢nts in excess of£60.(. TANGIBLE FIXED A&SETS FIXtse5. rittin85 & equipment At 151 Scpt¢mber 2023 Addiiions 144.810 25,067 At 31st Au8USt 2024 169.883 DFPRF.CIATION Ai I si September 2023 Charge for year 101.604 Al 31.41 Augu 2024 113,776 NF,T BOOK VALUE Ai 31%[ Augusi 2024 56.107 AI 3 August 2023 43.212 continued...
WILLIAM OLDER PLAYCROUP to th Fin DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 lepa)ryn¢nts 1,662 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 paeThts on aetount Trade Creditors Taxaiion ond social securiry Other ercditOTS 31.203 3J64 28.078 10,839 515 1,080 35,647 40,542 RELATED PARTY DISClnSURES Ther¢ were no relad party tran109 for erthd 3 IM Au8uA 2024. Page 8
WIL MOLD PLAY oup tailed Si ent of Fi rEDd ncial A $tAu 24 2024 2023 JNCOMF. AND F.NDOWMF.NTS InveJ¢ment income Depostt a¢¢ount inrtst 360 Charitable actlvltitj Sch(x)I fces Other income Fundraising 253.665 180.038 418 843 484 254.607 181.299 Totsl ineomini resoure 255.507 181.659 EXPF.NDITURE Charitable *¢¢lvStl Woge5 Pcn5jOn$ Reni Rates Insurance l.ight & heal OITk¢c expense5 Refuse 'rraining Sundrie5 loys & a¢iivities ¢tc. Consumables Repairs, rcnewals & rnairtt¢nance Ac¢ouniAncy Markctin8 Deprttiffttion 153343 2.736 22.935 lJ26 1.620 3.574 1.162 133,749 2.165 22.960 1.244 1.344 1,249 3,761 1.796 4.016 7.516 1.7117 5.771 529 2.343 5.104 1.923 ,572 2.659 1,056 14.004 1.205 12.172 232,046 198,99S Total resources expended 232,046 198,995 ¢t Intomel(exptnditure) 23,461 (17.336) This page thxs ofthe s¢athw financia15tthmts