Discovering Kids Playgroup
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
STATEMENT OF FINANCIAL ACTIVITIES
Note
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Ineome
Income from charitable activities
Grants and donations
Total income
10,655
65.550
76.205
10,655
65,550
76,205
8,745
62,640
71,385
enditure
Expenditure on charitable activities
Total expenditure
74,997
74.997
74,997
74,997
79,452
79,452
Net ineome/(expendilure) and net
movement in funds for the year
1,208
1,208
(8,067)
Reeonciliation of funds
Total funds bi'oiight forNvard
Total funds carried fonvard
27,931
29,139
27,931
29,139
35,998
27,931
The statement of financial activities includes all gains and losses recognised in the year, All
income and expenditure derive from continuing activities.

Discovering Kids Playgi
FINANCIAL STATEM
BALANCE SHEET
Fixed Assets
Tangible Assets
Total Fixed Assets
Current assets
Cash at bank and in hand
Debtors
Total Current Assets
Liabilities
Creditors: Amounts falling
within one year
Net Assets
The funds of the charity:
Unrestricted income funds
Restricted income funds
The notes form part of thesc
The financial statements we
their behalf by:
Karen Broivn
Chair

Discovering Kids Playgroup
Notes to the Financial Statements for the year ended 31 August
2023
Accounting Policies
The principal accoiinting policies adopted in the preparation of the financial statements are as
rollows:
(a) Basis of preparation
The financial statements have been prepared in accordance with 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) (effeclive l January 2015)- (Charities SORP (FRS I02)).
In preparing the accounts, the triistees have considered whether in applying the accounting
policies required by FRS 102 and the Charities SORP FRS 102 that no restatement of
comparative items was reqiiired.
(b) Income
Grants that relate to specific capital expenditure are treated as restricted income which is
credited to the Statement of Financial Activities when received/receivable. Revenue grants
are credited to the Statement of Financial Activities in accordance with the terms of the grant.
Donations are included in the Statement of Financial Activities when receivable.
(c) Resources expended
Support costs in furtherance of the objectives of the charity
This represents all expenditure directly attributable to charitable causes.
Management and AdminR5tration
This incliides all expenditiire not directly allocated above. Overhead costs have been
attributed to the management and administration of the charity.
(d) Fixed Assets
Depreciation is calculated so as to write off the cost of an asset over the useful economic life
of that asset as follows:
Equipment- 50/0 per annum
(e) Funds Structure

The playgroups have various types of funds for which it is responsible and which require
separate disclosure. These are as follows:
Restricted funds
Income receivable is earmarked by the donor for specific purposes. Such purposes are within
the overall aims of the organisation.
Unrestricted funds
Funds which are expendable at the discretion of the company in furtherance of the objectives
of the charity. In addition, funds ma}, be held in order to finance capital investment and
vorking capital.
(f) Pensions
Existing employees of the charity are auto enrolled in the NEST pension scheme unless they
have exercised their right to opt out. The employer's contributions rnade to the scheme in
2023 was £592 (2022: £700) with an einployer's contribution rate of 3 % and an employee's
contribution of 50/0 of pensionable pay.
INCOME
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Incom¢ from charilable activities:
Playgi'oup fees
Other income
8,363
53
6,5iO
176
Milk monies
Fundraising
Total income from charitable
activities
158
2,081
158
2,081
199
1,840
10,655
10,655
8,745
Gi'ants & Donations..
EA Grant
Grant - sustainability grant
Grant - restart
Grant - get ready to learn
Grant- childcare recovery support
Donation
Total grants & donations
Total income
60,450
2.000
60,450
2,000
58,910
200
i,100
65,550
76.205
3,100
65,550
76,205
500
62,640
10

EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Expenditure on Charitable
Activities:
Wages
Employei. Pension Contributions
Play Materials & Consumables
Early Years Advisor
Food & Sundries
Rent
Repair5 & Renewals
nsurance
58,679
592
929
1,690
1.949
520
89
1,220
1,4)7
277
1,221
285
46i
58,679
592
929
1,690
1,949
520
89
1,220
1,437
277
1,221
285
463
130
118
200
127
54.672
700
1,462
3,021
520
2,987
1,100
Telephone
Stationery & Advertising
Heat & Light
Donation5
Water Rates
Pest Control
Computer equipment
Bus hire
Cleaning
Staff clothing
Sundry Expenses
Deprecialion
AccoLinlancy
Bank & Credit Card fees
Total
1.915
100
527
125
528
118
200
127
685
272
323
3,464
1,104
180
74,997
3,464
1,104
180
74,997
310
79,452

ANALYSIS OF CHARITABLE FUNDS
Analysis of movements in unrestricted funds
Balance I Incoining
September
resources
2022
Resources
expended
Funds 31
August
General fund
Total
27.9i I
27,9) I
76,205
76.205
(74,997)
(74,997)
29,139
29.139
Analysis of movements in restricted funds
Balance I
September
2022
Incoming Resources
resources
expended
Funds J I
Augiist
2023
Restricted income fiind
Total
12

TANGIBLE FIXED ASSETS
Freehold
Fixtures
Land & Fittings &
Buildings Equipment
Total
Cost
As at I Septeinber 2022
Additions
As at 31 August 2023
40.529
6,196
46,725
28.758
69,287
6,196
75,483
28,758
Depreciation
As at I September 2022
Charge foi. the yeai.
A5 at 31 August 2023
29,685
24,788
1,4)2
26.220
54,473
i,464
Net Book Value
As at I September 2022
As at 31 August 2023
10,844
15.008
14,814
17,546
DEBTORS
2023
2022
Taxation and social security costs
125
125
124
124
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Accoiintancy
Rent
NEST
Wages & salaries control account
1,092
520
19
81
1,712
1,092
1,092
13