REGISTERED CHARITY NUMBER: 1033345 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 FOR NAFFERTON UNDER 5'S Jackson Robson Licence l.imited 33-35 Exchange Street DrIle1d [1 Yorkshire Y025 6LL
NAFFERTON UNDER 5'S CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financi41 Aclivities Balance Sheet Notes to the Finaneial Statements Detailed Stalement of Finaneial Activities 10
NAFFERTON UNDER S'S REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024 The trustees present their report with ihe financial statemenis of the charity for the year ended 31 Augusi 2024. The trustees have adopted the provisions of Accounting and Reporting by Ch3rities-. 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 l January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document "I"he charity is controlled by its governing document. a deed of trust and constitutes an unincorporaled charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1033345 Principal address Naffenon Recreation Club Easilands Nafferton East Yorkshire Y025 4LA Trustees Mrs J Anderson Secretary Ms L'fwinn Chair D Rowan Treasurer Independent Exominer Jackson Robson Licence Limited 33-35 Exchange Street Dritrield Easi Yorkshire Y025 6l.l. Approved by order of the board of trustees on 25 October 2024 and signed on its behalf by: Ms L Twinn - Trustee Page I
INDEPENDEIYT EXAMINER'S REPORT TO THE TRUSTEES OF NAFFERTON UNDER 5'S Independent examiner's report to Ihe Irustees of Nafferton Under 5,$ I report to the charity trustees on my examination of the accounts of Nafferton Under 5's (the Tru51) for the year ended 31 August 2024. Responslbilities and basis of report As the charity rrustees of the Trust you are responsible for the preparation of the accounts in accordance wilh the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of th¢ Trust's accounts carried out under S¢ction 145 of the Act and in carying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. Independent examiner's statemenl I have Completed my examination. I confirni that no material matters have corne to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were nol 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 accounls do not comply with the applicable requirements concerning the forni and conlenl of accoun15 set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that ihe 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 com¢ across no other matters in conneciion with the examination to which attenlion should be drawn in this report in order to enable a proper undersianding of Ihe accounts to be reached. Jackson Robson Licence Jackson Robson Licence Limited 33-35 Exchange Street Driffi¢ld East Yorkshire Y025 6LL 25 October 2024 Page 2
NAFFERTON UNDER 5'S STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024 2024 Total funds 2023 Total fimds Unrestricted fund Restricted fund Notes INCOME AND ENt)OWMENTS FROM Donations and legacies 111.418 1.8 113,218 60,886 Other trading aclivities Investment income 2.459 1,698 2.459 1,698 ,419 813 Total 115.575 1,800 17.375 63,118 EXPENDITURE ON Other 88.800 2.200 91,000 71,284 NET INCOMEI{EXPENDITURF.) Transfers between funds 26,775 (400) (400) 400 26.375 (8,166) Net movement in funds 26.375 26.375 (8,166) RECONCILIATION OF FUNDS Tolal funds brought forward 102,525 102.525 110,691 TOTAL FUNDS CARRIED FORWARD 128.900 128,900 102,525 The notes fonn part of these financial statements Page 3
NAFFERTON UNDER 5'S BALANCE SHEET 31 AUGUST2024 2024 Total nds 2023 Total funds Unrestricted fund Restricted fund Notes FIXED ASSETS Tangible assets 5.688 5,688 7.050 CURRENT ASSETS Cash at bank and in hand 123,546 123.546 96.084 CREDITORS Amounts falling due within one year (334) {334) (609) NET CURRENT ASSETS 123,212 123.212 95,475 TOTAL ASSETS LESSCURRENT LIABILITIE.S 128.900 128.900 102.525 NET ASSETS 128,900 128,900 102,525 FUNDS Unrestricted funds 128,900 102.525 TOTAL FUNDS 128,900 102,525 The financial statements were approved by the Board of Truslees and authorised for issue on 25 October 2024 and were signed on lis behalf by- L Twinn - Trustee The notes forni part of these financial slatements Page 4
NAFFERTON UNDER 5'S NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUCUST 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial staternents of the charity. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accouniing and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in ihe UK and R¢public of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. Income All income is recognized in the Slat¢rneni of Financial Activities once the charity has enlitlement to the fvnds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities arc recognised as expenditure as soon as there is a legal OT constNcliv¢ obligation committing the charity to that exp¢nditure, it IS Probable thal a trdnsfer of economic benefits will be required in settlement and the amounl of the obligalion can be measured reliably. F.xpenditure is accounted for on an accruals basis and has been classified under headings thal aggregate all cost related to the category. Where cosis cannot be directly attributed (o particular headings they have be¢n allocaied to activities on a basis consistent with the use of resources. Tangible fixed assets D¢prccia(ion is provided al the following annual rates in order to write off each assei over its estimated useful life. Fundraising equipment Fixtures and fittings Ol¢e equipment 250/0 on reducing balance 25¢/+o on reducing balance 250/0 on reducing balance Taxation The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance wilh the charitable objectives al the discretion of the trustees. Restricled funds can only be used for particular restricted purposes within the objects of the charity. Restrictions aris¢ 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. OTHER TRADING ACTIVITIES 2024 2023 Fundraising evenls -I'rips l Unifomi Sales 2,459 1,409 10 2,459 1,419 Page 5 continued...
NAFFERTOIY UNDER S'S NOTES TO THE FINANCIAL STATEMENTS- cootinued FOR THE YEAR ENDED 31 AUGUST 2024 INVESTMENT INCOME 2024 2023 Bank interest received 1,698 813 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees. remunerdtion or oiher benefits for the year ended 31 August ?024 nor for ihe 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. COMPARATIVES FOR THE STATEMENT OF FINANCIAL A1VITIEs Unreslricled fund INCOME AND ENDOWMENTS FROM Donations and legacies 60,886 Other trading activities Inveslment income 1,419 813 Total 63.118 EXPENDITURE ON Other 71,284 NET INCOMEI(EXPENDITURE) (8.166) RECONCILIATION OF FUNDS Total funds brought forward 110,691 TOTAL FUNDS CARRIED FORWARD 102,525 Page 6 continued...
NAFFERTON UNDER S'S NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUCUST 2024 TANGIBLE FIXED ASSETS Fixtures and fittings Fundraising equipment oirice equipment Totals COST At I September 2023 Additions 1.687 26.802 2,915 534 31.404 534 At 31 August 2024 1.687 26.802 3.449 31.938 DEPRECIATION At I September 2023 Charge for year 1.564 20.831 1.493 1.959 372 24.354 1,896 At 31 August 2024 .595 22.324 2.331 26,250 NET BOOK VALUE At 31 August 2024 92 4.478 5,688 At 31 August 2023 123 5.971 956 7,050 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors 334 609 MOVEMEiYT IN FUNDS Nel movement in funds Transfers belwe¢n funds At 31.8.24 At 1.9.23 Unrestricted fund5 General fund 102.525 26.775 (400) 128.900 Restricted funds Creation of wildlife area (400) 400 TOTAL FUNDS 102.525 26.375 128,900 Net movemenl in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 15,575 {88,81)0) 26,775 Restricted funds Creation of wildlife area 1.800 (2,21)0) (400) TOTAL FUNDS 17.375 (91.000) 26,375 Page 7 conlinued.-.
NAFFERTON UNDER S'S NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2024 MOVEMENT IN FUNDS- continued CompAratives for movement in funds Nel movemenl in funds Al 31.8.23 At 1.9.22 Unrestricted funds General fund 110.691 (8,166) 102,525 TOTAL FUNDS 10.691 (8,166) 102,525 Compardtive net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 63.118 (71 ?84) (8.166) TOTAL FUNDS 63,118 (71,284> (8,166) A current year 12 months and prior year 12 months combined position is as follows: Nel movemenl in funds Transfers between funds Al 31.8.24 At 1.9.22 Unrestricted funds General fund 110,691 18.609 {400) 128,900 Restricted funds Creation of wildlife area (400) 400 TOTAL FUNDS 110.691 18.209 128,900 A current year 12 months and prior year 12 monihs combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted fund5 General fund 178.693 (160,084) 18.609 Restricted funds Creation of wildlife area I.8) {2.200) (400) TOTAL FUNDS 180.493 {162,284) 18.209 Page 8 continued...
There were no related party transactions for the year ended 31 August 2024. Page 9
NAFFERTON UNDER 5'S DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024 2024 2023 INCOME AND ENDOWMENTS Donations and IaCleS Gifts Donations Legacies ERYC I PLA Funding Fees Grants (i) 250 {]) 82.676 28,194 2,100 33 50.706 9.197 950 113,218 60,886 Other trading activities Fundraising events Trips l Unifonn Sales 2,459 1,409 2,459 1.419 Investmen¢ Income Bank interesi received 1,698 813 Total incoming resources 17.375 63.118 EXPENDITURE Other Wages Rent and rates Postage. stationary and telephone Professional fees Bank charges PLA Insurance Charitable expenditure Groceries Miscellaneous Bad debts Depreciation of Lqngible fixed assets 68.499 12,000 144 2,367 52,194 10,500 518 1,945 96 1.329 1,186 518 450 199 2,349 1,394 3.810 487 245 57 1.896 91,000 71,284 Total resources expended 91,000 71.284 Nel Incomel(expenditure) 26.375 (8,166) This page does not forni part of the statutory financial slalem¢nts Page 10