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REGISTERED COMPANY NUMBER: 07368281 (England and Wales)
REGISTERED CHARITY NUMBER: 1138168










REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

JEFFREYSTON PLAYSTATION

JEFFREYSTON PLAYSTATION






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5

Notes to the Financial Statements 6 to 10

JEFFREYSTON PLAYSTATION (REGISTERED NUMBER: 07368281)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 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 August 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
To enhance the development and education of children by:

A) Encouraging parents to understand and provide for the needs of their children
B) Provide safe, high quality group play in which parents have the right to take part
C) Encouraging other charitable activities through which parents may help the children
D) Furthering the aim of the Wales Pre-School Playgroups Association

Significant activities
- Mother & Toddler Group from birth to 3
- Playgroup for children aged 2 to 4
- Holiday Club for children aged 3 to 11
- After School Club for children aged 3 to 11

These clubs are open to all children resident within the local area and fees are kept as low as possible in order to make attendance affordable.
We confirm the trustees have had regard to the Charity Commission's guidance on public benefit.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
We keep fees as low as possible. We also offer discounts where parents have more than one child at Holiday Club.
The Care and Social Services Inspectorate Wales (CSSIW) ensure that the services we provide meet the standards that the public expects. They are responsible for regulating day care services for children under the age of 8 years. The latest inspection was in June 2024. The report is available online at http://cssiw.org.uk.

FINANCIAL REVIEW
The Charity has a Financial Management Policy which meets the requirements of the Charities Act 2006, the Charity Commission guidelines "Internal Financial Controls for Charities" and "Accounting and Reporting by Charities: Statement of Recommended Practise (Revised 2005)".
The Company is currently operating with one fund. The General Fund is unrestricted and is used for the day-to-day operation of the Company.
Reserves are held without any exposure to the stock market. At 31st August 2024 the General Fund had a balance of £8,018.
Financial Performance
Financial performance in the year to 31st August 2024 has been broadly consistent with the directors' forecasts and expectations. Net deficit for the year was £4,994 (2023 £2,607). The charity continues to be in sound financial health with a healthy reserve.

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.

Jeffreyston Playstation is a private company limited by guarantee and governed by a constitution adopted in September 2010. It is also a registered Charity governed by the Accounting & Reporting by Charities: Statement of Recommended Practise (the Charities SORP) issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07368281 (England and Wales)

Registered Charity number
1138168


JEFFREYSTON PLAYSTATION (REGISTERED NUMBER: 07368281)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024

Registered office
New House Farm
Canaston Bridge
Narberth
Pembrokeshire
SA67 8DE

Trustees
R Lewis Chair
Mrs E Ratcliffe Secretary (resigned 7.9.23)
Mrs M Williams Treasurer
Mrs S J Davies (resigned 7.9.23)
D H Merriman
Miss F A Morton (appointed 7.9.23)

Company Secretary

Independent Examiner
Bevan Buckland LLP
Chartered Accountants
Castle Chambers
6 Westgate Hill
Pembroke
Pembrokeshire
SA71 4LB

Place of Business
St Oswalds Community Centre
The Rectory Field
Jeffreyston
Pembrokeshire
SA68 OSG

Approved by order of the board of trustees on 20 May 2025 and signed on its behalf by:





R Lewis - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
JEFFREYSTON PLAYSTATION

Independent examiner's report to the trustees of Jeffreyston Playstation ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 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 Wheeler

Bevan Buckland LLP
Chartered Accountants
Castle Chambers
6 Westgate Hill
Pembroke
Pembrokeshire
SA71 4LB

Date: .............................................

JEFFREYSTON PLAYSTATION

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 - 14,250 14,250 1,662

Other trading activities 3 51,566 - 51,566 45,327
Investment income 4 3,070 - 3,070 3,420
Total 54,636 14,250 68,886 50,409

EXPENDITURE ON
Raising funds 58,949 - 58,949 52,377


Other 681 14,250 14,931 639
Total 59,630 14,250 73,880 53,016

NET INCOME/(EXPENDITURE) (4,994 ) - (4,994 ) (2,607 )


RECONCILIATION OF FUNDS
Total funds brought forward 19,308 - 19,308 21,915

TOTAL FUNDS CARRIED FORWARD 14,314 - 14,314 19,308

JEFFREYSTON PLAYSTATION (REGISTERED NUMBER: 07368281)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 9 374 - 374 561

CURRENT ASSETS
Debtors 10 6,715 - 6,715 4,410
Cash at bank 8,018 - 8,018 15,151
14,733 - 14,733 19,561

CREDITORS
Amounts falling due within one year 11 (793 ) - (793 ) (814 )

NET CURRENT ASSETS 13,940 - 13,940 18,747

TOTAL ASSETS LESS CURRENT LIABILITIES 14,314 - 14,314 19,308

NET ASSETS 14,314 - 14,314 19,308
FUNDS 12
Unrestricted funds 14,314 19,308
TOTAL FUNDS 14,314 19,308

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 20 May 2025 and were signed on its behalf by:





R Lewis - Trustee

JEFFREYSTON PLAYSTATION

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 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.


Fixtures and fittings - 20% on cost

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
CJRS grant income is recognised at the date it arises.

Other revenue grant income is recognised at the date of receipt.

2. DONATIONS AND LEGACIES
2024 2023
£    £   
Gift aid donation - 1,662
Grants 14,250 -
14,250 1,662

Grants received, included in the above, are as follows:

2024 2023
£    £   
Pembrokeshire County Council 14,250 -

JEFFREYSTON PLAYSTATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

3. OTHER TRADING ACTIVITIES
2024 2023
£    £   
Fees 48,771 45,327
Fundraising 2,795 -
51,566 45,327

4. INVESTMENT INCOME
2024 2023
£    £   
Rents received 3,070 3,420

5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 187 187

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.


7. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Employees full and part time 10 5

No employees received emoluments in excess of £60,000.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,662 - 1,662

Other trading activities 45,327 - 45,327
Investment income 3,420 - 3,420
Total 50,409 - 50,409

EXPENDITURE ON
Raising funds 52,377 - 52,377


Other 639 - 639
Total 53,016 - 53,016

JEFFREYSTON PLAYSTATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£    £    £   

NET INCOME/(EXPENDITURE) (2,607 ) - (2,607 )


RECONCILIATION OF FUNDS
Total funds brought forward 21,915 - 21,915

TOTAL FUNDS CARRIED FORWARD 19,308 - 19,308

9. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 September 2023 and 31 August 2024 935
DEPRECIATION
At 1 September 2023 374
Charge for year 187
At 31 August 2024 561
NET BOOK VALUE
At 31 August 2024 374
At 31 August 2023 561

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 6,715 4,410

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 793 814

12. MOVEMENT IN FUNDS
Net
movement At
At 1.9.23 in funds 31.8.24
£    £    £   
Unrestricted funds
General fund 19,308 (4,994 ) 14,314

TOTAL FUNDS 19,308 (4,994 ) 14,314

JEFFREYSTON PLAYSTATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 54,636 (59,630 ) (4,994 )

Restricted funds
Restricted fund 14,250 (14,250 ) -

TOTAL FUNDS 68,886 (73,880 ) (4,994 )


Comparatives for movement in funds

Net
movement At
At 1.9.22 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund 21,915 (2,607 ) 19,308

TOTAL FUNDS 21,915 (2,607 ) 19,308

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 50,409 (53,016 ) (2,607 )

TOTAL FUNDS 50,409 (53,016 ) (2,607 )

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.9.22 in funds 31.8.24
£    £    £   
Unrestricted funds
General fund 21,915 (7,601 ) 14,314

TOTAL FUNDS 21,915 (7,601 ) 14,314

JEFFREYSTON PLAYSTATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 105,045 (112,646 ) (7,601 )

Restricted funds
Restricted fund 14,250 (14,250 ) -

TOTAL FUNDS 119,295 (126,896 ) (7,601 )

13. RELATED PARTY DISCLOSURES

During the period under review the charity made major repairs to the roof of the community hall. The work was carried out by M Lewis, a self employed builder and the son of R M Lewis, a trustee. All work carried out was financed by a Pembrokeshire County Council grant and all payments were approved before they were made. No amounts were outstanding at the year end.