Charity Number. 1023323 BIRSTALL PRE-SCHOOL TRUSTEES ANNUAL REPORT AIYD FINANCIAL STATEMENTS FOR THE YEAR EIYDED 31 MARCH 2024 Birstall Pre-school Financial Statements for the year ended 31 March 2024 Conlents Page Administrative delails, trustees. and advisors Trustees reFK)rt Independent exaiiiin¢rs rew)rt Stalement of financial activ ities Balan¢¢ sheet Noles to ihe financial slatements 9- 10 Birstall Pre-school Administrative details, trustees, and advisors Trnstees A Lynn G Flunter R Woodhead H Scott N Glennie Charity Registered Number 1023323 Principal Addre&9 Birslall Pr¢-S¥hool Carr Street Birstall West York'shir¢ w[￿179Dx Independent ExAminer ASN Business Solutions Limited Fieldhead House 46 Lceds Road Liversedge West Y()rkshiTe WF15611X Bankers Vir&)in Money Birslall Pre-school Trustees, Annual Report The Trustees presenl their annual retK)rt together with the financial statements of Birstall Pr¢-School (Ihe charity) lor ihc year endcd 31 March 20?4. lThe 'frustees confjnn thal the Annual report and tinanLial statcmenis of th¢ charity comply with the ciirrenl slatijlory requirements, the reqiiiremenls of the charity's governing document and the provisions of the Statement of Recoinmended Practice (SORP) "Accounling and Reporting by Charities" issued in Jul), 2014. Organisation Birstall Pre-Scho()l is governed by its constitution adopted 29 March 199.3. &$ amended 8 May ?000. as aii)ended by scheme dai¢d l MarLh ?017 and was enlered c)n the Register ot'charities on ? July 1993. Tru$lLV Responsibility Statement I"he Truslees are r¢sponsible for preparing the Truslccs, report and the tinai)cial slalements in accordanLe with appliLablL law aiid Uniicd King7dom AcLounting Standards (United Kingydom Generally A¢cepied AcLountinb> Practicc). The law applicable to charities in E.ingland & Wales requires the Trustees to prepare rinancial statements for cach tinanLial year which give a truc and fair view of ihe state ol'aflairs ofihe charity and ol.the incoming resources and applicalion ofresources of the chdrily fi)r thal period. In preparing these financial stalemenls. the Tru%le¢s are rL'quircd io- select suitable ac¢ounling policies and then apply them consistently: bserve the meihods and principles in tlie C.harilies SORP: make judgnients and acLounling estimates ihal are reasonable and prudent. prepare ihe finanLial 5tdtemenls on ihe going Lc)nLern basis unless it is inappropriute lo presunie ihal the Lharily will Li)nlinue in operalion. I"he I'rus1ees are responsible tor keeping proper acLounling records thal are 511rriLient to show and explain the charity's transactions and disc105e with ￿aSOnable accuracy al any time the financial position i)f the charity and cnabl¢ them to cnsur¢ that the financial stalemenls complv with ih¢ L hdritics Art 2011. Ilic Charity (Accounls and Reports) R¢gulatii)ns 2008 and the provisions of the Irusi dL¢d. They are also r¢spon.%ible l()r &gl¢guarding ihe assets c)t"the Lhariiy and hence fi)T laking re￿)nable stcps tor ihe preventi()n and detection of fraud and other I￿¢gularitICs. This report was approved by the Trustees on 14 November 2024 and signed on their behalf by: Tru4tce Trustee Independent Examiners Report for tbe year ended 31 MArch 2024 I rewrt to the trustees on my examination of the accounts of the above charity ("'the Tru51"} for the J'ear ended 31 March 2024. This report is made solely to the charity's Trustees. as a body. in accordance with section 145 of the Charities Act 201 l. In carrying out my examinalion I have followed all applicable Directions given b! the Charitv Comniission under se¢lion 145(5Mb) ()f the 201 l Act. My work has been undertaken so thal I might state to the charity's I'rustees ihose matters l am required to state to them in an Indcpendenl Examine¢s rew)rt and for no other purpose. To the fullesl exlenl p¢miitied by law, I do not accept or assuine responsibility lo anyc)n¢ oihLr ihan the charity aiid the charity's "I'rustecs as a body, for my work" or for this rew)rt. Re8peetive Rejponsibilitiej of Trusteu and Eiaminer I'IIL ihurily's I ruslee5 are rvswnsible for the preparation of the financial stalL'menls, and the) consider that an audit is not required for ihis year under 5LYtion 144(2) ol. the Charities Act 2011 ('Ihe Acl") and that an independent examination is needed. It is my responsibility to: ex¢?Tnine ihe financial stalements under section 145 of the Act; tollnw the procedures laid down in the general Directions given by the Charity Coniniission under section 14515Xb) i)f the Act: and slate whether particular matters have come to my attention. BAyis of Independenl Examiner's Reporl MN ¢Xdiniiiiiti()n was La￿lld ()Iit in accordance with the general Dir¢ctions given by, tlic Cl)aritJ' Coinmission. An ¢xamination includes a review of ihc accouiiliiigy records kepi by the chariiy aiid a coinparison of the linanLial sliitenicnt4 pr¢senled N¥'itl) 1110se records. It also includcs Loiisideralion ol. any unusual ilenis or disLIosufL'S in Éhe tinancial slatemL'nts and seek'ing explanations fTOiii you as TruslcLs Loiicerning any suLh iiialleri. I'hc proLedures undertsk'en dci noi provide all the cvidenc¢ that would bL required in an audiL and consequently no opinion is given as to whether the financial statements present a 'true and fair view, and the report is limited to those matlers sel oul in the slalemeni below. Independent examiner8 Statement In ¥i)niiLLlion with iny cxamination. no material matters have come to my attenlion which gives me cause to believe that in. any matcrial respect: Ihe accounting records were not kept in ac¢ordan¢e with section 130 of ihe Charities thc accounts did nol accord with the aLcounling records- or lh¢ aLLounls did not Lomply with the applicable requirements conccrning the fom) and conlenl of accounts sel oul in the L harilies (Accounls and Reports) Kegulalions 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an iiidepeiidenl examination. Jndependenl Examiners Report for the year ended 31 March 2024 I have no concerns and have come across no oiher matters in connectton with the exaniinati()n to which attention should be drawn in this r¢port in order to enable a proper underslanding of tlie acLounts lo be reached. Signed: [L￿￿tsL ASN Business Solulions l.imited 46 Leeds Rc)ad Liversedge West Yorkshire WF'15 6HX Dal¢," 14 November 2024 Birstall Pre-school Statement of Financial Activities for the year ended 31 March 2024 2024 2023 Note Incomin2 Resources Fees received unded Fces - Kirkle¢s MC 164,608 146.866 231003 Tolxl Incoming Re8oureeg 327J44 377,869 Re4ources Expended 321,869 170 3.139 10,126 6,780 J,lJ6 21b,418 321,728 2.926 2.349 8.494 5.506 2,287 27,007 895 Training. staff Losts and memberships Rcnt and room hire Utilitic& ground rent and insurance Preni ises Tnaintenance Travel and inoloring expenscs Play Inalerials. aLlivities and oiher expenses liidep¢ndLiiI exaiiiinatii)n fees Payroll and othlr protcssional f¢es TolAI Resources Expended 375611 375 658 Movement in 'fotal Funds for the Year Net (Deficil)/Surplus for thc Yeydr (47,767) 2,211 Totsl funds brought forward 456 454 185 Totxl fundj carried forward 4&6.J9th Birstall Pre-school Balance Sheet as at 31 March 2024 2024 2023 Note Fixed Assets Tangible Asscts - Property Molor vehicles 3S8,742 358.742 366.965 Current Assets Cash at Bank and on Hand PrLpaN iiiei)t.s and oihLr debtors Total Current A&seL4 86.578 49.U30 91.952 Credilurs: amounlj falling due within one year Creditors and accruals 36 Net Currenl Assets Net AsseLI Charity Fundy Represcnted by: Ui)rL'StriLtLd funds Filed asset8 47,676 95,443 360 953 Total Funds 456.39_0 The Financial Stalernenls were approved by the Truslees on 14 November 2024 and signed on ih issued i)n 16 July ?014 and wilh the Lharilies Act 2011. I'here has becn no otlscttiiig ol'asscts and liabilities. i)r incomc and expenses, uiiless rL'quired or p¢m)itlLxl by the FRS 102 SORI) or FRS 102. Fund #ecountlDg Unr¢slriclcd funds coniprise those funds which the Trusl¢es aTC free to use in accordanLe with Ihe charitable objecls. Restricted funds are to be used for specific purposes laid down by the d(Iiior. Incomin% Resources All incc)ming resources are included in ihe Statem¢nl of linancial acliv ilies when the charity has enliileni¢nt to the funds, ierlainty of receipi and ihe amounl Lan bc m¢asurL'd wilh sulTicienl reliability. ()Iher inLoine is recogniz¢d in (he period in whiLh it is releivable and to tlie ¢xtenl the goods have been provided or on coinpletion of the service. Rewurces expended L.Kpendilure is aLLounted for on an accruals basis and has been included undcr ¢xpen%e Ldtcgi)riL5 that aggregat¢ all LClSt% for alloLation lo acliv iliLs. WhLre co%ls Lanni)I be dirLxlly artTibu(¢d io particular a¢livities. Ihcy have been allocaled on a basis consistent with the use of the resources. All resources expended are inclusive of irrecoverable VAT. Stxff costs and Trusteu remunerntion 2024 2023 sthff costs for the year were as follow5: Wages and salaries 321￿69 321,728 No employee received remuneralion amountingi to more ihai £60.000 in either year. 'I'rust¢es received no remuneration during the year. Birstall Pre-school Notes to the Financial Statements for the year ended 31 March 2024 Motor vehicles Cost At l April 2023 10.120 At 31 March 2024 Accum ulaled Depreciation At l April 2023 l)epreciation Lharge in year Ai 31 March 20?4 1,897 Net Book Vglue Ai 31 March ?024 At 31 March 2023 10