REGISTERED CHARITY P4UMBER: 1022866 Report of the Trustees xnd UDaudited Finantial Statements for the Year Ended 31 August 2024 for HEYDAYS PRESCHOOL B20 Limited Chartered Certified AceouDtants Charwcll Hou Wilsom Road Alton Hampshire GU34 2PP
HEYDAYS PRESCHOOL Contents ofthe Flnancial Statements for the Year Ended 31 August 2024 Page Report of the Trn$tees Independent Examiner's Report Statement of Financial Activitie$ Bxlanee Sheet L¥otes to the Fin4ndal Statements 5 to 6 Det8iIed St4tement of Financial Activities
HEYDAYS PRLSCHOOL Rert of the Ttee8 for tbe Ytar Ellded 31 Augll5t 2024 The tnteeS present their report with the financial sthtem¢nts of the charity for the year ended 31 August 2024. The trustees have adopted the provislons of Accounting and Rqxyrting by Chan"ties: Ststement of ROrnMended Prtire appli¢able to charities preparing their accounts in accordan¢e with the Financial Reporting Standard applicable in the UK and R¢publi¢ of Jreland (FRS 102) (¢ffe£tive l January 2019). STRUCTURE. GOVERNANCE AND MANAGEMENr Covernfing doeument The charity is controlled by its govemitig dixument, a deed of trust and conststutes an unincoTpora*d Charity. Organlsational strnetsre The Preschool was managed during th¢ undcr r¢vAew by an ¢Ited ci)nw?itte¢ an appointed rnanag and deputy manager and qualifi¢d staff. REFERENCE AND ADMINISTRATIVE DETAIiS Registered Charity number 1022866 Principal address Four Marks Primory School Five Lanes End Four Marks Alton GU34 SAS Trustee8 V Lucas N Weston (appoint 30.8.24} L Vine (appointed 29.4.25) H Brigden (appointed 29.4.25) Indepelldeot Examiner Caroline Scull FCCA B20 Limited Chartered Certified Accountants Chorwell House Wilsom Road Alton Hampshire GU34 2PP Approved by order of the board of trustees on ... .. Trustee Page I
Jndepend¢nt Ei*miner's Report to the Trnstee5 of HEYDAYS PRESCHOOL Independellt e14miner's report to the trustees ofHEYDAYS PRESCHOOL I report to the ¢h2riry trusttts on tDy examination of the aecounts of HEYDAYS PRESCHOOL (the TTUSt} for the year ended 31 August 2024. Responsil)ilities and basis of report As the charity trustees of the Trust you are responsible for the prepardtion of th¢ accounts in accordan¢e with ihe requirements of the Clwities Act 2011 (Ihe Actj. I rerK>rt in respect of my examination of the TntsV$ aounts carrted out under Seth"on 145 of the Act and in ¢gTrying out my examination I have followed all applicable Directions given by the Clwity Commiwon under Section 145(5)(b) of theAct. Independ¢nt examiner's st2tem¢nt I have complctcd my cxaminatioll. I CODfirm that no matCTial rnattcrs have conle to my attcntion in connection with the examination giving me cause to believ¢ that in any material respect: accounting records were not kept in respect of the Trust as required by Section 130 of the ACL or the accounts do not accord with those records. or the accounts do not comply with the applicable requirements concerning the fonn and content of coUnts set out in the clultieS (Accounts and R¢p)rtsl Regulations 2(K)8 other than any requir¢ment that the accounts give true and fait view which is tt a matter wnsideroj as part of an independent examinats"on. I have no concerns and have come across no other matters in connection with the examirtation to which attention should be drawn in this report in order to enable a proper UnderStag of the accounts to be reacb& Caroline Scull FCCA B20 Limited CILartered C¢thfied Accountants Charwell House Wilsom Road Alton Hampshire GU34 2PP Page 2
B£YDAYS PRESCHOOL Balance Sheet 31 August 2024 31.8.24 Unrestricted fund 31.8.23 Total funds Notes CURRENf ASSETS Cash at bank 43,505 49,091 ET CURRENT ASSETS 49.091 TOTAL ASSETS LESS CURREwr LIABILITIES 43.505 49,091 NET ASSETS 43.505 49.091 FUNDS Unrestricted funds 43,505 49.091 TOTAL FUNDS 43.505 The fllwi¢ial ststements were approved by the Board of Trustees and authorised for issue on ../A.èJ.......Q4..IW.&lld were signed on ils behalfby: Ttustee The notes fonn part of these flnancial strtcm¢nts Page 4
HEYDAYS PRESCHOOL Notes to the FlllallclaA Statements ror the Year Ended 31 August 2024 ACCOUNTING POLICIES Basis of preparing tbe financial ststements The financ1 statements of tbe charity, which is a public bencfit entity under FRS 102, have been prcpared in accordance with the Charities SORP (FRS 102) 'AttouDting and Reportsng by Clwiti¢s: Statement of Rccomtnended Practicc applicable to charitics preparing theii accouDts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),. Finaacial Reportillg Standard 102 The Financial Reportitig Standard applic&bl¢ in the UK and Republic of Ireland, and the Charities Act 2011. The fmancial ststements have been prepared under the historical cost onventio Illcorne All income is Tecognised in the Statement of FFDancial Activities once the charity has entitlement to th¢ tsnds, it is probable that the income will be received and the atnount can be measuted reliably. EIpenditsre Liabilities are recognised as expenditure as soon as there is a lega] OT constructive obligation cornmitting the charity to that expenditure, it is probable that a transfer of economic beneffts will be required in Settlement and the amount of the obligation can be measured reliably. Expendibjre is accounted for on ac£ruals basis and ha8 been classified under headings that aggregate all cost related to the category. IAThere costs car01 be dtrectly attributed to particular headings they have been allocated to activities on a basis consistent with the use of Taxation Th¢ ¢harity is exempt from tsx on its Charitable activities. Fund gecouttting Unrestricted funds Can be uscd in aordanCe wlth the charitable objectives at th¢ dTscretion of th¢ trusttts. OTHER ACTIVITIES 31.8.24 31.8.23 Fundraising 620 806 INVESTMENT INCOME 31.8.24 31.8.23 Deposit account interest 414 276 Pag¢ 5 continued...
HIYDAYS PRESCHOOL Notes to tbe Flnxneial Statements- conthiued lor the Ye¥T Ended 31 August 2024 TRUSTEES. REMUNERATION AND BENEFITS During the year under review the Preschool employed a Trnstee J Perkins &$ the Manager. Trustees, eip¢nses There were no trustees, exnSeS paid for the year ded 31 August 2024 nor for the year ended 31 August 2023. STAFF COSTS The av¢ragc rnonthiy numbcr of ¢mployecs during the ycar was as follows: 31.8.24 31.8.23 Preschool No employees received emolutnents in excess of £60.(KM). RELATED PARTY DISCLOSURES There weTr no related party transactions for the year ended 31 Augusi 2024. Pa0
BEYDAYS PRESCHOOL Detsiled Statement of Financial Activities for the Year Ended 31 August 2024 31.8.24 31.8.23 COME AND ENDOWMEKrs Donattons and legaeies Fees Funding School lunch income Extra curricular activities Other income 17.486 70,615 662 20 568 12,161 73.256 1,112 2.249 347 89.351 89,125 Other &etivitl¢s Fundraising 620 806 Investment in¢ome Deposit count interest 414 276 Total IDeoming Tesources 90,385 90,207 EXPENDITURE Charitsble activities Wages. NI and pension Rent and utilities Insuranc¢ Telephone Extra curricular activitj.es School lunches Printing and supplies Staff training Gifts Sundries OLLtdoor landscape and equipment 69,486 8.104 1,146 495 875 779 3,803 71,808 9.459 961 391 122L 1.035 1.670 76 1,997 1,586 95.635 88,618 Support ¢o$ts Governanee tosts Accountancy 336 300 Total resources expended 88,918 Net (txpenditure}Iln¢ome This page docs not fonn part of the statutory rlnancial statements Page 7
HEYDAYS PRESCHOOL Statement of Financi Activities for the Year Ended 31 August 2024 31.8.24 Unrestricted fimd 31.8.23 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 89.351 89,125 Other activitie5 Investment income 620 414 806 276 Total 90.385 EXPEIYDITURE ON Charitable gctivities Prcschool 95,635 88,618 336 300 Total 88,918 NET INCOMW(EXPENDITURE) (5,586) 1,289 RECONCILIATION OF FUNDS Total fund5 brought forward 49,091 47.802 TOTAL FUNDS CARRIED FORWARD 43,505 49,091 Thc DOtC5 ftirnk part of tbese financial stat¢ments Page 3