Sandcastle Playgroup Ltd 31/03/2022 iXBRL

SANDCASTLE PLAYGROUP LTD - Company Information

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Company registration number: 05077181

Sandcastle Playgroup Ltd

Company limited by guarantee

Unaudited filleted financial statements

31 March 2022

Sandcastle Playgroup Ltd

Company limited by guarantee

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Sandcastle Playgroup Ltd

Company limited by guarantee

Directors and other information


	Director	Mrs Janette Godfrey


	Secretary	Mrs Janette Godfrey


	Company number	05077181


	Registered office	Byways
		Horseheath Road
		Withersfield
		Suffolk
		CB9 7SL


	Business address	Castle Manor Business & Enterprise College
		Eastern Avenue
		Havehill
		Suffolk
		CB9 9JE


	Accountants	Dilloways
		Weavers Business Centre
		6 Hamlet Road
		Haverhill
		Suffolk
		CB9 8EE

Sandcastle Playgroup Ltd

Company limited by guarantee

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Sandcastle Playgroup Ltd

Year ended 31 March 2022

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sandcastle Playgroup Ltd for the year ended 31 March 2022 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Sandcastle Playgroup Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Sandcastle Playgroup Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sandcastle Playgroup Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Sandcastle Playgroup Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Sandcastle Playgroup Ltd. You consider that Sandcastle Playgroup Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sandcastle Playgroup Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dilloways

Chartered Accountants

Weavers Business Centre

6 Hamlet Road

Haverhill

Suffolk

CB9 8EE

20 March 2023

Sandcastle Playgroup Ltd

Company limited by guarantee

Statement of financial position

31 March 2022

		2022		2021
	Note	£	£	£	£

Fixed assets
Tangible assets	6	8,626		10,622
		_______		_______
			8,626		10,622

Current assets
Cash at bank and in hand		31,495		48,468
		_______		_______
		31,495		48,468
Creditors: amounts falling due
within one year	7	( 3,672)		( 3,608)
		_______		_______
Net current assets			27,823		44,860
			_______		_______
Total assets less current liabilities			36,449		55,482

			_______		_______
Net assets			36,449		55,482
			_______		_______

Capital and reserves
Revenue reserve			36,449		55,482
			_______		_______
Members funds			36,449		55,482
			_______		_______

For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 20 March 2023 , and are signed on behalf of the board by:

Mrs Janette Godfrey

Director

Company registration number: 05077181

Sandcastle Playgroup Ltd

Company limited by guarantee

Notes to the financial statements

Year ended 31 March 2022

1. General information

The company is a private company limited by guarantee, registered in England & Wales. The address of the registered office is Byways, Horseheath Road, Withersfield, Suffolk, CB9 7SL. The principal activity of the company during the year was the provision of pre-school education on a "not for profit" basis for the member's children.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis . The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered.

Taxation

The taxation expense represents the current tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance

Defined contribution plans

Contributions to defined contribution pension plans are recognised as an expense in the period in which the related service is provided.

4. Limited by guarantee

The company is limited by guarantee, and does not have a share capital.In the event of the company being wound up, the liability in respect of the guarantee is limited to £1.00 per member.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 16 (2021: 15 ).

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 April 2021	43,757	43,757
Additions	900	900
	_______	_______
At 31 March 2022	44,657	44,657
	_______	_______
Depreciation
At 1 April 2021	33,135	33,135
Charge for the year	2,896	2,896
	_______	_______
At 31 March 2022	36,031	36,031
	_______	_______
Carrying amount
At 31 March 2022	8,626	8,626
	_______	_______
At 31 March 2021	10,622	10,622
	_______	_______

7. Creditors: amounts falling due within one year

	2022	2021
	£	£
Other creditors	3,672	3,608
	_______	_______