chlty Re$ter8d number: 1025759 Toadhall Pre-school Report of the Trustees and Unaudited Financial Statements 31 July 2024
Tojdhjll Pr•4chool L•gl •nd Athnl¥ty••¥• D•tsll• Comtllutlon Th• 1+5 CTeatad on 9 Septertier 1993. TNt••s Alk$C Pi¢ken'no Nadln• Grny L•uo GrO4y k181s Rea¥ Ben MBst8rJ Brittany Jartr8¢¢ J•nnkn Ev8ns CJ)8lw•fson TNste8 Trustee Trustee Trust00 Tnjstee TNst•e APpOted 1910912022 Appointed 1311012021 AppDkn¢v¢J 1910912022 Apponled 1910912022 Appoiii•d 0211112020 ApponlEd 2510412022 Appoxilé( 1311012021 Ind•p•nd•nt r•¥l•w•r Ducaorth & Co Ltd The Apex 8uskn8•8 Pa Denllo PL6 5FL Ch•rlty nuThb•r 1025758 Regv6tgTrd EThgn(J and W8188
Toadhall Pre4chool Trustse r•port forthe y•8r endod 31 July 2024 General admlnlstratlve Informatlon The offlci81 name of the charity is'Toadha4 p-schOOf. It is bcaled in Ptymulh and was registered by lh& Chaiity Comm)81$ on 09 Septener 1993. Th& charty's reglstered number is 1025759. The offKlal address of the charity is: Toad Hall Pre-S¢hool St Gabriels's Church Hall Hyde Park Road P6veren Plymouth PL3 4JN Trust••s Tho lollovlng pen6 8Ct 89 Iwslees and are Oll Indr¥idu815 duiing the year end8d 31 July2024'. AlOn Pickering Nadin8 Gray Laur¥ Grady Mois R•eves Ben Maslers Brittany Jamier-maste Jannle Evan8 Ch8imian TnJ8lee Trust08 Twsteee Tru51eo9 Trusteee TNsteee No remuneratlon Ss pald by th8 charfty to the Injstees acting in that c4paaty. The trJsto95 acknowledge theif responsiblty under the Chaiiiie$ Acl 2011 tor prgpartng flnancial statements %thkh gNe a te and far vw and for rn8n9 accurate r8pr8sentats.ons to reporting accountants. L•gal 8tructur• of tho chwlty The aoveminq do¢um8nt ol the chartr 15 the Trust Deed eslabW5hinq thtt d)arfty. Objects and actlvllies of the charity The purposos ol Ihe ¢hrlty as s•t outln its governlnq docwn•nl Tho charity's prncipal object 15 the proviSn of A pr04¢hool for chiTrIn under the age offlve. SlgnlfiG•nt Jcllvlllos Th8 charity has continued lo devebp and 8ducate prirnafty under Ibe statutory sthool age. It encourages parents to understand and proVe for the needs of their chdren. The charily h8s offad play faclties and traknkng couTres and contlnu8d lo further the a¥ns of Ihe Pre-school Learng Allon.
ProfM$lonal appoint•g• The follonq have as5thed th8 charity th8 coutse of th8 year. H8rohY DucknY)rth & Co Ltd - Accouniants - on accounts matteF5 Poll¢l•$ on r8serv8s. The chanty ho$ two bank 8co)unls, a 32 day acLxJunl wth Lk)yds Bank and cuffenl account. Th8 current acUnt is used for day to éay payments. The Savlngs Bccount holds excess funds TeceNed and ere tssed lor nior payntS. The 32 day 3ccounl and savlngs account hoka enough to Lxjver the ful cost of Bny redundancy paynEnts shoukl the Charity have lo ¢bse thelr doorn. Goln9 con¢•rn The ¢tarfty d8pBnds on tha thurth boing av8d8bb so tt)at tha hal c4n be u8ad. The chaffty supports the thurth by stayNg open. The tharity d8p8nds on the waiting 1st %thich Is currenlty goe8 to autumn lèm 2025. Th• mathods u••d to rn¢nAt •nd •wplne n•w charlty tnMt••s. The current tNst8es and staff Prepare members for the rok88 by explain9 how cio1 thoir 8UPPOrt 18 lo be able to slay op8n. Tho rolos and r6$ponS"t1#$ ar• expLgined before tho AGM. Pamnts are invtifrd lo the nN¢tings wlh notico for thos¢ Intending lo step up lo the committee and noffnate thefftsefves. The charity's trustee5 are responslbk for the prepardtion of the a¢¢ounls accordance with the temis ol the Charfts Act 2011 and the Charllies IAeo)unls and Reports) Regulalbns 2008. NO1vlhStandg the expliit requirement In the extant statutory regulations, the Charttles (Aceounls and Reports) Regulatn6 2008, to prepare the financial stalemenls in accOanCe vh the SORP 2005. In view ol the fact that Ihe SORP 2005 has béen vAthdry4%w, the Trnstoes deterrThned lo Interet th1¥ r88ponslbiltty as mquiring them to folow cuffent best prBctke anol prepare the accoJntS accolg to the FRS 102 SORP (Second edRlon - October 20191 èffeclfve for accounliig perfods begInng on or 8fter 1 January 2019. In partfjcu18r, tharlly law requires the TNstees, rf ihey prepare aLxounts on an accruoLs basis, to prep8ffj financi81 s18tements for each Iinancial year gi¥8 true and falr vlew ol the stale of affalrs ol the chaiity as ai the ené of the flnancial ye9r and of the surplus or deficit of the ¢harity. In pPath9 those fm8nd81 slatem8nt5 the TN$lees are qLl11•d to :. - to prnparg the accounts in ac¢ordance with Uniied Kingdom Genernty Accepted Accounting Pracllce (United Kingdom AccoLFntng Standards and appkabl& Lqw}. select suitsbk accounting poliues and apply them con5i5tenlty- - make judgements and eslwnates that 8re reasonab and pNdent', prepare the finanTh81 stalemenls on tha going con¢gm bags unl¢ss it inappropriat6 10 presurre that the chaiity conliiue in bustness: - slate wh81her applicable actUntIng standord6 and stal&nt8 of rec0mnnded practicè have been followed, subject to any material departures di*)sed and explained in the financial statements.,
The law roquires that th8 twstees must not approve the accounts unl8SS they are satisfied that they glve a tsue and fair view of the state of affays of the thaiily and of the rpluS or def113t of the chartty for the year. The Tnjstees are aloo respongble for maintaining adequate acunting feeords %thich disclo88 wilh reasonable a¢curacy at any fi the financaal position of the chanty and vknith are suffiuent to show 8n¢J expla the charits tTrnsact)ns and enable them to ensure that the fM8ncial 5tatem&nts corryly ¥th regulalK)ns mad6 under the Charrtles Act 2011. They are algo responsibbo for safeguarding the assetg of the chanty and henc8 for18king 8s0ftabI8 sleps for the preventK>n and deleclw)n of fraud and other ifTegularfiles. The Twstees also responsible fDrthe contents of the Twstees. rBport, and the slalutory responsolity of the Independent Exarther in relatn lo th8 Trustees, report Is Ilmrtod to examining the report and ensuring that . on the face ol Iha wport. the are no mDterial *iconslsl8nd88 With tho IreS in the finanoal slatemgnls. Appv01 by tha TNst888 on.. Sign8d by In capacity os chalr
Toadhall Pre4chool Report of the Independènt Examlner to the Trusleei of th• charity on Iho accounts for the year •nd•d 31 July 2024 Re8peGtiv• re8ponsibllitl•s of the Trustees •nd the Ind•pendent Examiner The ch8rrty's Iruslees aTr sponSible for tha prepar8tn of tha accounts in aco)rdanc• wrth the Chartties Act 2011 nhe Act"1 The Charity's trusiees conskler that an audit is not requwed for this year under sectk>n 144 ofthe Act and that an dependent ex¥IDatn is needed. The charity'8 gross come djd not exceed £250.000 and l am qualifd to undertake the 8Xaminatn. It is my respoThslbilty to'.- 81 examine th8 accounts under Secli)n 145 of the Act.. bl folow the procedures in the Genernl DireCtn6 given by the Chanty COrrNThs0n under 8ectKJn 14515Xb) of the Act and., cl state ether partKL9r mallo havo e4)ff to my attentK)n. 8•41• of Ind•p•nd•nt Ex•mln•rf• Stst•ment My 8xarrdne1Tr w8s c4nied out kn accoTd8nce wrth general DKectlon$ givon by tho Charlty Cofffnission. An examknalkjn in¢ludes a OW of the accounting records kepl by the charfly and a comparison of the accounls presented wth thos6 reconis. It also In¢deS consKler81ion ol eny urFU8ual rtérr or dksdosus Fn th8 accounts, and seeking explanations from the trustees concemmg any such mallor5. Th8 prDcèdure$ ndortaken do nol provide all the ovidenGe Ihal would be required in an audit, 8nd conséquenlty no oplnhjn i8 glven as lo ether the accounts present a true and farf vl6w and the r8port is limited lo Ih08e m8ller5 sel out in the Statement below. Indep•n¢•nt Examln•rf8 Ststsm•n( Rep)rt and Oplnlon In ronneclion wrth rTry eKarninalion. no malerial matters have to my att&nl)n Ihe accounting roc0S were not kept in accorfance vAth seciKin 130 0( Ihe Charfts Act,. or the accounts did not a¢Id with the 8¢¢0unting rvcords; or the accounts noi comply vAlh thè apphcable T8quirennts concemfftg the fomi accounts h8ve not been prepared in ardance wrth the methods and principles of the Statennt ol Reeonwnended PractKe for accountlng and reporting by chan15 lapplicablo lo charitles preparM)g their attounts In accordance wrih Ihe Fnanci81 Reporting Stsnéard aPpI8b10 in the UK and I have no concems ond have eome 8cro35 no other ffollers in ujnnedlon wlth thè examinallon lo ottenlion shoukl bè drdvft n IhB pOrt #i order lo enOb a proper unde151andlng of the aco)unts to be athed. Harokg DuCkNrth & Co Ltd The Apex DenifO 8usinoss P8rk Dgnifortl PL6 5FL
Toadh•ll Pr•4chool Profit and Lo$$ account and Statsm•nt of flnan¢ial acdvltlos for the year endod 31 July 2024 Vnr•strlct•d ReSetsd nds funds 2024 2024 Total funds 2024 Totsl nds 2023 Nol•s Incomlng r•iourc•% Incorn• from: Chaitable octNitigS." Fees Bazar Milk Refunds Fundrasing Evènts Investments.. Depo&t Account Intorest Grants rncivabl8 9.478 78 264 2.947 9.478 78 264 2.947 22,222 968 350 1,158 229 106.705 229 106,705 ?6 87.955 Tolal Inc¢)m• 119723 119723 112729 Exponditure on: Rolsing Funds Co81 of operating Ihe charAy Totsl •xpeM•• 119.176 119176 ...(113,333 113333 119176 Not Incom•l•Xp•ndlr 547 547 1604) Net m¢)v•m•nt In lund• ft>r th• year 547 604 R8concAwtion ol Funds T¢>tal fvnd• It 31 July 2023 29,235 29,235 29,839 Totsl fvnd• at 31 July 2024 The stalemenl offinanck71 actr8 inthdes au gaS and b86es recognised in the ye¥r All incomlng resources and rBSOU(C8s expended derive frDm eontknuln9 8thiti88.
Toadhall Pr•4chool Balance Shoel lorthe year •nded 31 July 2024 Total 2024 Total 2023 Notss Currert assèts Cash at bank and In hand 33,D41 33,041 31,853 Credltors: amounts falllng du• wilhln one year (3,739) (2.618) Nat Gurrent •••èts 29,302 29.235 Total a4s•ts 29.302 Unr•strlct•d fund8 29,782 29.235 29,235 The ch4nt8ble comp8ny 18 enlilled lo eXeMptn ftDm 8udll und6r S•¢tk)n 477 of Ihg CoMpanS Act 2008 lorlhe yearended 31 Juty 2024. The member5 hav8 nal required the corrp8ny to obtsin an audrt of ils finandal ststennls for the yearonde¢J 31 Juty 2024 Y) accorance ilh Se10n 476 of tho Companies A¢X 2006 Th• Iw$iees acknowledge their resoonsfbiltles for lal ensuring that tha charllable ¢>Jrnpany kèeps accounlFng r8conJs Ihal comp wf(h Sectlons 366 8nd 367 of iha CompanK?s Act 2006 and (DI preparins financi81 st818ments give a tru& and laK view of th• s1gta of affairs tsf th8 tharitable ¢otrpany as al the end of each fmandal year 8nd of It5 surphjs or deffml for eath flnanu81 ye8r in accoldgnce wlh Ihe fequffemenls of Seetions 394 and 395 and which otherwise corroty %Mth the requKemnts of th Companies Act 2006 rekntlng lo flnand¥l slalemenls, so far as appluble to the chartlabl8 coryany. These fin8nckg1 sl8len*nls have baen Ppad in accordance whth tho provtsK)n¥ appllcable to Charitable companre$ subject to the Comp8nS regim8. The fin onZI ncial statement5 We approved by the Boanl of Trustees and authorr50d fc . and w8re 8NJn•d on its beh81f by.. Alison Pickering Chair
Toodh•ll Pr•4chool Notès to tho A¢counts for th• y•ar •ndèd 31 July 2024 Accounllng pollcin¥ B•sl8 of Prnp•rotlon The chaiity Trèts tho definition of a publc benefrt èntrty under FRS 102. Assets And Liabilities are Ilk41 90 at higtottal ts)st of tran6adi)n unk8ss oÈhgTh¥isa staled. Debtor5 Short temi debtor8 Et transactn pnc {%thkh is usualty tho piicel, 8S Any Impa¥m•nt loss•s for bad and doubrful d•bts. Loans and other fnancol assets arg rtIal Tecognised at tr8n$artlon p inchjding any tran(1}11 ¢X>Sts and gJb8equeniiy at amrti¥ed cost detennined u8ing the gft•¢tNe nternst Thlhod. s5 any impoimient kjsses IOT bad and doubtful debts. Prnvlsions ProvLgt)ns li.&. Ikqbiliti•8 of uncertakn Iwring of onYJun¢) are recognised there 1$ an obW3albn al th$ r8POrting as A result ol a past event. il * prob8ble that eo)nomic benefrt wll bo trnnsferfÈd lo settkn the obliga and the anU1 of the obhJ•bon ean be estwnated relkqbly. C•$h and b•nk b•l•n¢ Caih held by the charty is tnckjdod 8t the 8mount actuttlty hekl ond counted at the yearend. Bank balanc•s, wh8lhgr In credit or ovorrJr&vm, 8rn at the afftJun15 properfy r8condléd to thè bank slat¢mgnts. Ino•Mlng r••wr¢•• Don•llo All donations ar8 rncordgd kn the statennl of Triano?1 aclfvkne5 in the y•ar n thoy arg c•iv•d. A$s•ts donatad lo the thgrity arn c4prtabséd al Ib& wsl rt 18 8Stinwlgd the ¢harily %%vukt hav• kncurred M th• asiet 7Aere puFch88¢d. R••our¢•• •xp•nd•d Colts olop•r•Ung th• ¢h•rlty Thèse orn the dtrecl costs of runnkng iho ¢h8rity. Fund •ccountlng Funds held by the charity are ?tth•r Unr•strlet•d y•nernl fvnds The •m funds 1¢h ¢an bo used h accordance wllh thè charilable objects •t Ihe discretion of th• trujtees. strlct•d fEMdB Thesè 8r8 funds thal can onty be use¢ for portular reslrcted pulposes the objects of the 8rfiy. Restrietk)ns arisè when specif by Ihe donor or¥4hon fund$ are raistrd for partulaT purpo$&$. L•gal Stats ol lh• chrfty The charity 1$ a Chaiitable Ircorporaled Organwtion. Thè of eath wtsrt*•r in tha •v•nt of wnding up Iirrited lo £1.
Toadh811 Pre4chool Nots• to the Accouryts for the yoar •nd•d 31 July 2024 Co•t of operatlng th• ¢haTity iknr•strict•d R8strl¢tyd funds nds 2024 2024 Total 2024 Total 2013 Salarfes and w8ges Goods lor Children's Us ChIn'S R8fm8hrren16 H811 Rental Fundrasing cosls Equpment gnd Books 104,832 1,499 811 6.160 395 523 114.220 1 D4,832 1,495 811 6,160 395 523 114,220 101,221 935 1,001 5,620 609 283 109,669 Adnlnlstraknn o)sl8 (see note 41 Oth•r •xp•ndltsJr• and •upwt ¢o•t• UnrtrIcid R•strlet•d d• nds 21J24 2024 T)t•l 2024 Totsl 2023 In8uranee ond Lottery Lkence Tralnlng Po8t8ge and Statlon•ry Teknphone and inlemel Subscnpt*)ns Bank thar9es end intern81 Sundry exp•n$•$ Accounlan¢y CoThout8r Expenge$ Legal And profe$skJnal 1,211 656 436 1,722 149 106 76 480 120 1.211 656 430 1.722 149 106 76 480 120 911 190 174 1,010 131 126 208 720 94 100 3,664 13,6641 4,956 14.9561 4,956 14,9561 ApplK9d lo charitabl• adiths (So0 nota 3 above)
Toadhall PY•4chool Nots$ to thè Accounts tor the year ended 31 July 2024 Stslff 2024 2023 Salarfes and wages 104 832 104,832 101 221 101 221 The charity does not pay any steff Bnd thereloyè thérn Arè no wag8 paym8nts mado. No staff are paid rnr• than £60.000. Tru¥t•••' r•muMratl¢)n and Trfft$ Ther& were no tDJStees' rBmunerallon or other bentl8 forthe year endèd 31 Juty 2024 nor for the ye&r ended 31 Juty 2023. Therp worv no bu81908' gxpon88s pakl for the year ended 31 Juty 2024 norfor the yearendod 31 Juty 2023. •dltws: amounts hlllnq du• wlthln on• y••r 2024 2023 Not W8P•S Trade credrtorn Accru8L8 2,419 480 360 2,258 36Ct Mov•m•nt In fvnds At 0110811023 In¢•m• Expendltur•At3110712024 Unr•trlcl•d 29.235 1 f 9,723 119.176 29,782 119,723 119176 Comparatlve: At 0110812021 Income £xpendttur•At 3110712023 Unr••trl¢t•d 29.839 112.729 113,333 29,235 112729 113 333
Toadhall Pre4chool Npts¥5 to the ACC for th• y•ar •nd•d 31 Juty 2024 10 Controlllnq party The charity is ¢>JntTol8d by the twstee5. 11 R•l•tsd p•rty dl•¢lo•ur• There w8ra no r8latad party tr8nsactk)n$ for thè year ènded 31 Juty 2024.