2024-03-31-accounts - Penrhyn Playgroup

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March 2024. Princi le Activi Providing good quality flexible childcare to working families, students and parents who require respite, to help improve their ¢COnOTnic circumstances. Reserves The reserves of the nursery were £253,278.00 as at 31" March 2024. Trustees The Trustees are set out on the charity infornlation page. ments to creditors It is the company's poIicy to pay supplier invoices and training provider's clairns within 30 days of the invoice or the claim date. Review of the ear The start of 202312024 was proving to be challenging as the previous year with staff shortages, impacting the number of childcare places that we could offer. We employed 2 apprentices from government agencies to ternporary resolve this problem. These ar¢ generally a 16-month contract with the opportunity of fulltime employment. This so far has proved to be very successful and helped with the intake of children. We will continue to advertise for staff and are hopeful that we can employ at le&st 2 members of staff for the future. The rising cost of utilities and consumables etc is still an issue and we will contiDuc to revue on a regular basis to see where is possible to save on these items. Fundraisin Issues We have a permanent tabletop and rail sale at the front of the buildin% with donated

upcommg Traming Inrougnoui tne year ana encourage atten(Lgnce to swt their needs &s well as our owTr. AII staff are updated regularly on safeguarding in line with current regulations. Lommuni The Together Projcct introduced a song and rhyme session at the local library for local families of all ages. We attended this for 6 weeks. Also, we invited 5 local pensioners into join us and the children for Christsnas dinner. Two of these pensioners now pop in Tegularly to chat with the children. The children love these opportunities to converse with older generation. Future Develo ments We would like to take this opportunity to thank everyone who has been involved with the nursery lIOUgh the years for all their help and support. UAIO ortunities- Polic & Practice The Penrhyn Child Care Centre is committed to providing equal opportunities for all children and families. We believe that the nurseries activities should be open to all children and all adults conunitted to their welfare. Admissions We believe that no child, individual or family should be excluded from the nursery's activities on the grounds of age, gender, sexuality, class, family status, disability, colour, ethnic origin, religion or belief. The nursery is open to every family in the community. The waiting list is not operated on fst come, fst serve b&sis, but on a fairer system. Families joining the nursery are made fully aware of our equal opportunities policy. The Pre-school will appoint the best person for the job and will treat fairly all applicants for the job and all those appointed. Con)mitment to implem¢nting the group's Equal Opp0th1t1eS Policy will forni part of the job description for all

esuvais Our aim is to show rcspectful awareness of all the major events in the lives of the children and families in the nursery and in our society &s a whole and to welcome the diversity ot. backgrounds trom which thcy come. Child Protection Polic The nursery staff is in clos¢ contact with the children in their car¢. They see them regularly and play and listen with them. Should they notice rddicaI changes in behaviour, worrying marks or bruises or have concerns about the welfare of any child they will take the following steps: The member of the staff will discuss the concerns with the management committee and keep a record of the situation. The concerns will then be discussed with the child's paren¢ if the membcr of staff feels that the matter deserves further investigation then the Waltham Forest Social Services duty officer will be consulted. and the parents will be infonned of the consultation. Trustees Res onsibilities The Charities Act requires the Trustees to prcpare financia] statements for each financial year, which gives a true and fair view of the state of affaires of the charity and of the sutplus / deficit of the charity for that period. In preparing those fmancial statements. the trustees are required Éo: _ Select suitable accounting policies and then apply them consistently. Make judgements and estimates that are reasonable and prudent. State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis un]ess it is appropriate to presume that the company will continue in business. The Trustees are responsible for keeping proper accountAng records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011.

There is an agreed procedure for Trnstees to take indep¢ndcnt professional advice, if necessary, at the Charity's expense. Internal Lontrol The TteeS hav¢ cstablished systems of effective Internal ControI appropriate to their responsibilities in respect of the accounting records, the safeguarding of assets and the presentation and detection of fraud and other irregularities set out in the statement of trustees, responsibiIities in relation to the financial statements. There is a comprehensive budgcting systetn with annual and long-tenn plans approved by the trustees. Results are reported monthly and compared wilh the plan and significant variances explained. Accountants A resolution proposing the appointment of AB VK L TD will be put to the annual general meeting of the pre-school. The Board of Trustees approved this report on the 28 January 2025. By the Treasurer ....

|Charity No
(ifany)
1032265
Period start date
01/04/2023
To
Period end
date
31/03/2024
Penrhyn Pre-School Nursery
Annualaccountsforthe period
—~~—— =| ~~
iy}
FOR ENGLAND AND WALES|Charity No
(ifany)
1032265
Period start date
01/04/2023
To
Period end
date
31/03/2024
Penrhyn Pre-School Nursery
Annualaccountsforthe period
—~~—— =| ~~
iy}
FOR ENGLAND AND WALES|Charity No
(ifany)
1032265
Period start date
01/04/2023
To
Period end
date
31/03/2024
Penrhyn Pre-School Nursery
Annualaccountsforthe period
—~~—— =| ~~
iy}
FOR ENGLAND AND WALES|Charity No
(ifany)
1032265
Period start date
01/04/2023
To
Period end
date
31/03/2024
Penrhyn Pre-School Nursery
Annualaccountsforthe period
—~~—— =| ~~
iy}
FOR ENGLAND AND WALES|Charity No
(ifany)
1032265
Period start date
01/04/2023
To
Period end
date
31/03/2024
Penrhyn Pre-School Nursery
Annualaccountsforthe period
—~~—— =| ~~
iy}
FOR ENGLAND AND WALES|Charity No
(ifany)
1032265
Period start date
01/04/2023
To
Period end
date
31/03/2024
Penrhyn Pre-School Nursery
Annualaccountsforthe period
—~~—— =| ~~
iy}
FOR ENGLAND AND WALES|Charity No
(ifany)
1032265
Period start date
01/04/2023
To
Period end
date
31/03/2024
Penrhyn Pre-School Nursery
Annualaccountsforthe period
—~~—— =| ~~
iy}
FOR ENGLAND AND WALES|Charity No
(ifany)
1032265
Period start date
01/04/2023
To
Period end
date
31/03/2024
Penrhyn Pre-School Nursery
Annualaccountsforthe period
—~~—— =| ~~
iy}
FOR ENGLAND AND WALES|~~|~~| |---|---|---|---|---|---|---|---|---| |Section A Statement of financial activities|Section A Statement of financial activities|Section A Statement of financial activities|||Section A Statement of financial activities|||| |Recommended categories by
activity||Guidance Notes|Unrestricted
funds|Restricted
income
funds|Endowment
funds|Total funds||Prior year
funds| ||||£|£|£|£||£| |Incoming resources (Note 3)|||F01|F02|F03|F04||F05| |Income and endowments from:||||||||| |Donations and legacies||S01|-|-|-|-||-| |Charitable activities||S02|377,596|-|-|377,596||282,165| |Other trading activities||S03|-|-|-|-||-| |Investments||S04|1,843|-||1,843||-| |Separate material item of income||S05|-|-|-|-||-| |Other||S06|-|-|-|-||360| |Total||S07|379,439|-|-|379,439||282,525| |Resources expended (Note 6)||||||||| |Expenditure on:||||||||| |Raising funds||S08|-|-|-|-||-| |Charitable activities||S09|363,231|-|-|363,231||325,506| |Separate material item of expense||S10|-|-|-|-||-| |Other||S11|-|-|-|-||-| |Total||S12|363,231|-|-|363,231||325,506| |||||||||| |Net income/(expenditure) before investment||||||||| |gains/(losses)||S13|16,208|-|-|16,208|-|42,981
-| |Net gains/(losses) on investments||S14|-|-|-|-||-| |Net income/(expenditure)||S15|16,208|-|-|16,208|-|42,981
-| |Extraordinary items||S16|-|-|-|-||-| |Transfers between funds||S17|-|-|-|-||-| |Other recognised gains/(losses):||||||||| |Gains and losses on revaluation of fixed assets for the charity’s own use|Gains and losses on revaluation of fixed assets for the charity’s own use|S18
Gains and losses on revaluation of fixed assets for the charity’s own use|-|-|-|-||-| |Other gains/(losses)||S19|-|-|-|-||-| |Net movement in funds||S20|16,208|-|-|16,208|-|42,981
-| |Reconciliation of funds:||||||||| |Total funds brought forward||S21|-|-|-|-||-| |Total funds carried forward||S22|16,208|-|-|16,208||42,981| |1|||||||||

Section B Balance sheet

Guidance Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
	-	-	-	-	-
	59,344	-	-	59,344	63,404
	-	-	-	-	-
	-	-	-	-	-
	59,344	-	-	59,344	63,404

	-	-	-	-	-
	198,016	-	-	198,016	180,357
	-	-	-	-	-
	-	-	-	-	-
	198,016	-	-	198,016	180,357

	-	-	-	-	-

	198,016	-	-	198,016	180,357

	257,360	-	-	257,360	243,761

	4,082	-	-	4,082	6,691
	-	-	-	-	-

	253,278	-	-	253,278	237,070

	-			-	-
		-		-	-
	253,278		-	253,278	237,070
				-
	253,278	-	-	253,278	237,070

	Signature		Print Name		Date of approval dd/mm/yyyy
Sharon McReady			Sharon McReady		28/01/2025

CC17a (Excel)

30/01/2025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities
• and with * preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
• and with * the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support

the conclusion that the charity is a going

concern;

Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes No		* -Tick as appropriate

Please disclose:

(i) the nature of the change in accounting policy;

(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to a	ccounting	estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes No		* -Tick as appropriate

*Please disclose*	:
*(i) the nature of*	*any chan*	*ges;*
*(ii) the effect of* *assets and liabi*	*the chan* *lities for t*	*ge on income and expense or* *he current period; and*
*(iii) where pract* *more future per*	*icable, th* *iods.*	*e effect of the change in one or*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No		* -Tick as appropriate

Please disclose:

(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

30/01/2025

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income

These are included in the Statement of Financial Activities (SoFA) when:

the charity becomes entitled to the resources;

Yes No N/a	Yes No N/a	Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a

Yes No N/a


it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Offsetting

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).

Grants and donations

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

Legacies

Government grants

The charity has received government grants in the reporting period

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Tax reclaims on donations and gifts

Contractual income and This is only included in the SoFA once the charity has provided the related goods or performance related services or met the performance related conditions. grants

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Donated goods

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Donated services and Donated services and facilities are included in the SOFA when received at the value of facilities the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

Support costs

The charity has incurred expenditure on support costs.

The value of any voluntary help received is not included in the accounts but is described Volunteer help in the trustees’ annual report.

Income from interest, This is included in the accounts when receipt is probable and the amount receivable can royalties and dividends be measured reliably.

Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations subscriptions and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

Section C Notes to the accounts (cont)

Donations andgifts Gift Aid Legacies General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Donatedgoods,facilities and services Other Total Other Total Other Total Interest income Dividend income Rental and leasingincome Other Total Total Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual propertyrights Other Total Other information: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income: Note 3 Analysis of income Analysis Donations and legacies: Charitable activities:	Analysis of income Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Donations andgifts	-	-	-	-	50
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	-	-	-	-	50

		377,596	-	-	377,596	282,165
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	310
	Total	377,596	-	-	377,596	282,475

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Interest income	1,843	-	-	1,843	-
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	1,843	-	-	1,843	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		379,439	-	-	379,439	282,525

All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.


Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

30/01/2025

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
Incurred seeking donations	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-
Incurred seeking grants
Operating membership schemes and social lotteries
Staging fundraising events
Fudraising agents
Operating charity shops
Operating a trading company undertaking non-charitable trading activity
Advertising, marketing, direct mail and publicity	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-
Database development costs	-	-	-	-	-
Other trading activities
Investment management costs:	-	-	-	-
Portfoliomanagement costs	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-
Investment administration costs	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-
	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-

	363,231	-	-	363,231	325,506
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total expenditure on charitable activities	363,231	-	-	363,231	325,506

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total other expenditure	-	-	-	-	-

CC17a (Excel)

30/01/2025

TOTAL EXPENDITURE

363,231 - - 363,231 325,506

Other information:

Analysis of expenditure on charitable activities

Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	*Total* *prior year*
	£	£	£	£	£
Activity 1 Activity2		363,231			325,506

Other
Total

Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

30/01/2025

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost (examples)	Raising funds £	Activity 1 £	Activity 3 £	Grand total £	Basis of allocation
					(Describe method)
Governance	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Other	-	363,232	-	363,232	100%
Total	-	363,232	-	363,232

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

CC17a (Excel)

30/01/2025

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	6,293	4746


		480

CC17a (Excel)

30/01/2025

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	273,525	246,007
	14,860	10,245
	4,857	4,400
	-	-
	293,242	260,652

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

TRUE

Band	Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity

11.2 Average head count in the year

The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	15	14
Governance	3	3
Other	-	-
Total	18	17

CC17a (Excel)

30/01/2025

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

CC17a (Excel)

30/01/2025

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in £4,857.00 the SOFA as an expense Please explain the basis for allocating The cost is povided in the period the liability is incurred against the liability and expense of defined unrestricted funds contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

CC17a (Excel)

30/01/2025

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Activityorproject 1			£	£
Activityorproject 2			-	-
Activityorproject 3			-	-
Activityorproject 4			-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions	13.2 Grants made to institutions
*My charity has made grants to particular institutions that are material in* *the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on the* *charity's web site.*		*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period*			-
			-
			-

CC17a (Excel)

30/01/2025

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

14.1 Cost or valuation	n
Freehold land & buildings Other land & buildings £ £ At the beginning of the year - 117,687 Additions - - Revaluations - - Disposals - - Transfers - - At end of the year - 117,687 Basis* SL or RB SL or RB Rate At beginning of the year - 64,678 Disposals - - Depreciation - 2,120 Impairment - - Transfers - - At end of the year - 66,798 Net book value at the beginning of the year - 53,009 Net book value at the end of the year - 50,889 14.4 Impairment 14.5 Revaluation the name of independent valuer, if applicable the carrying amount that would have been recognised had the assets been carried under the cost model. (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. the methods applied and significant assumptions Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. If an accounting policy of revaluation is adopted, the effective date of the revaluation 14.3 Net book value 14.2 Depreciation and impairments 14.6 Other disclosures (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	-	117,687	-	43,071	160,758
	-	-	-	2,142	2,142
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	117,687	-	45,213	162,900
	d impairments
	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")

			- 32,677 97,355 - - - - 4,081 6,201 - - - - - - - 36,758 103,556 - 10,394 63,403 - 8,455 59,344 *please provide:*
	-	64,678	-	32,677	97,355
	-	-	-	-	-
	-	2,120	-	4,081	6,201
	-	-	-	-	-
	-	-	-	-	-
	-	66,798	-	36,758	103,556

	-	53,009	-	10,394	63,403
	-	50,889	-	8,455	59,344

CC17a (Excel)

30/01/2025

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

*Please complete this note if the charity has any* *debtors or prepayments.* 19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	198,016.0	180,357.0
	198,016.0	180,357.0

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income Other debtors Total Trade debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

30/01/2025

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
4,081	-	-	-
-	-	-	-
-	-	-	-
-	6,691	-
-	-	-	-
4,081	6,691	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

30/01/2025

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

The Charity is in the process of transfering its assets to a company limited by guarantee. The debtors of £198,016.00 represent funds held on its behalf by Penrhyn Child Care Ltd a registered charity.

CC17a (Excel)

30/01/2025

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General	U	Unrestricted	253,278	-	-	-	16,208	237,070
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			253,278	-	-	-	16,208	237,070

CC17a (Excel)

30/01/2025

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees

Charity Name Penrhyn Pre School Nursery

On accounts for the year 31 March 2024 Charity no 1032265 ended (if any) Set out on pages SOFA, Balance Sheet, Notes 1 to 27 (remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended DD / MM / YYYY .

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent [The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Please delete the words in the brackets if they do not apply.

Signed: Date: 30/01/2025 Name: Vicky Kong Relevant professional ACCA qualification(s) or body (if any):

Oct 2018

IER

Address: ABVK LTD, M25 Business Centre, Ability House,

121 Brooker Road, Waltham Abbey, EN9 1JH

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER