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← Queensgate Pre-School

2023-07-31-accounts

Registered Charity Number: 1034531

Queensgate Pre-School Playgroup

Report of the Trustees and

Unaudited Financial Statements for the

Year Ended 31st July 2023

Queensgate Pre-School Playgroup Contents

Page
Report of the Trustees 1-2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance sheet 5
Notes to the financial statements 6-8
Detailed Statement of Financial Activities 9

Queensgate Pre-School Playgroup Report of the Trustees for the Year Ended 31 July 2023

The trustees present their report with the financial statements of the charity for the year ended 31 July 2023 and confirm they comply with the requirements of the Charities Act 2011, the trust deed and the Charities SORP (FRS 102).

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1034531

Principal address

Beverley Grammar School Queensgate Beverley East Yorkshire HU17 8NF

Trustees

Megan Wycks Chairperson Rachel Gillespie Treasurer Laura Shepherdson Secretary Louise Harley General Member Rebecca Colyer General Member

Independent examiner

Yorkshire Accountancy Limited 123 Hallgate Cottingham East Yorkshire HU16 4DA

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, an constitutes and unincorporated charity.

At a meeting held on 12 July 2011 the trustees adopted the Pre-school Learning Alliance Model Constitution 2008.

Recruitment and appointment of new trustees

The overall management and control of the Charity rests with the individuals of the Pre-School management committee who are also the Charity trustees. Trustees are recruited at the annual general meeting. Prospective members are elected from those candidates who have notified their willingness to stand. Candidates receiving the highest number of votes will be elected up to a maximum of 12 committee members in total. The minimum number of trustees at any one time is 5.

Induction and training of new trustees

New trustees are provided with a copy of the Pre-School Learning Alliance document 'Guidance for Trustees'. They are encouraged to attend all meetings of the trustees and are able to address any queries they may have from time to time with the Charity's manager.

How our organisation is of public benefit

The trustees have had due regard to Charity Commission guidance on public benefit. The Charity is involved with the advancement of education. Our facilities are available to all children under the statutory

1

school age and are not restricted to specific social or economic groups.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The aims of the Pre-School are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:

(a) Offering appropriate play, education and care facilities, family learning and extended hours group, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion means or ability;

(b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;

(c) Instigating and adhering to and furthering the aims and objects if the Pre-School Learning Alliance

ACHIEVEMENT AND PERFORMANCE Charitable activities

The pre-school this year followed the trends of recent years with a quieter Autumn term as a result of the children moving up to school over the summer, before becoming much busier as the Spring and Summer Term progressed. Whilst a common trend amongst early years settings, it remains the case that income is less in the Autumn than in the other terms, and staff again had to reduce hours worked in the autumn term due to fewer numbers of children. As the numbers of children increased through the year, so too were the hours the staff were able to work. With the expansion of funded education for 2 year olds being introduced from April 2024, the committee and staff at the pre-school took the decision to extend the opening hours of Queensgate from September 2023 in order to take advantage of a potential increase in the number of children seeking a pre-school place. It is hoped that this will serve to safeguard the future of Queensgate as funding rates in the East Riding for 3 to 4 year old children are some of the lowest in the country, whereas funding rates for 2 year old children are universally much higher. With ever increasing costs in terms of staff wages, food and utilities and pensions, it is always a balancing act to keep the pre-school running. The annual Easter Egg trail around Lincoln Way was an important fundraiser for Queensgate this year, as was the return of the Christmas Coffee morning which have provided the means for us to replace some much loved toys. This year also saw the retirement of the Deputy Manager after 23 years at Queensgate which means a big change for the staff, committee and parents going forward however, we believe it is also a change to refresh a little as we open longer hours throughout the term. Well supported by some new committee members, we are looking forward to keeping Queensgate going for many years to come.

FINANCIAL REVIEW

Reserves policy

At 31 July 2023 the unrestricted reserves were £19,633. This is sufficent for the Charity's requirements and in accordance with the reserves policy which is to retain between 3-6 months of the resources expended.

ON BEHALF OF THE BOARD:

R Gillespie - Trustee

02 February 2024

2

Queensgate Pre-School Playgroup Report of the Independent Examiner to the Members of the Queensgate Pre-School Playgroup

I report on the accounts for the year ended 31 July 2023 set out on pages four to nine.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.

It is my responsibility to:

Basis of the independent examiners report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statements below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Yorkshire Accountancy Limited Accountants

123 Hallgate Cottingham East Yorkshire HU16 4DA

2 February 2024

3

Queensgate Pre-School Playgroup Statement of Financial Actvities for the year end 31st July 2023

Notes
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income
Activities for generating funds
2
Pre-school playgroup
3
Other incoming resources
RESOURCES EXPENDED
Pre-school playgroup
5
NET INCOMING/(OUTGOING)
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted Restricted
fund
fund
£
£
697
-
558
-
40,140
-
38
-
41,433
59,009
-
(17,576)
37,209
19,633
-		 2023
Total
funds
£
697
558
40,140
38
41,433
59,009
(17,576)
37,209
19,633		 2022
Total
funds
£
-
635
66,838
39
67,512
55,409
12,103
25,106
37,209

4

Queensgate Pre-School Playgroup Balance Sheet as at 31 July 2023

Notes
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
9
Cash at bank
Creditors: Amounts Falling Due Within
10
One Year
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
11
Unrestricted funds
Restricted funds		 Unrestricted
fund
£
-
19
20,628
20,647
(1,014)
19,633
19,633		 Restricted
fund
£
-
-
-
-
0
-
-		 2023
Total
funds
£
-
19
20,628
20,647
(1,014)
19,633
19,633
19,633
-
19,633		 2022
Total
funds
£
-
265
37,857
38,122
(913)
37,209
37,209
37,209
-
37,209

The financial statements were approved by the Board of Trustees on 02 February 2024 and were signed on its behalf by:

R Gillespie - Trustee

5

Queensgate Pre-School Playgroup Notes to the Accounts for the year end 31st July 2023

1 ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Charities SORP FRS 102, the Charities Act 2011 and the requirements of Recommended Practive, Accountng and Reporting by Charities and in accordance with FRS 102.

Going Concern

There are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Mobile classroom 10% on cost
Improvements to mobile classromm 10% on cost
Fixtures, fittings & equipment 10% on cost

Taxation

The charity is exempt from tax on its charitable activities

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements

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3

4

ACTIVITIES FOR GENERATING FUNDS
Fundraising events
INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Fees Received
CHARITABLE ACTIVITIES COSTS
Pre-school playgroup		 2023
£
558
2023
£
40,140
Direct Costs
(see note 5)
£
59,009		 2022
£
635
2022
£
66,838
2022
£
55,409

6

5

7

6

DIRECT COSTS OF CHARITABLE ACTIVITIES

DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Rates and water
Insurance
Postage and stationery
Sundries
Toys and equipment
Food and consumables
Trip expenses
Repairs and renewals
Accountancy
Telephone
Other expenses
Depreciation		 2023
£
48,174
1,572
801
1,151
903
1,083
911
389
3,072
474
263
216
-
59,009		 2022
£
48,662
886
778
929
1,026
518
858
255
676
426
215
180
-
55,409

TRUSTEES REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2023 nor for the year ended 31 July 2022.

Trustees' expenses

There were no trustee's expenses paid for the year ended 31 July 2023 nor for the year ended 31 July 2022.

8

STAFF COSTS

STAFF COSTS
Wages and salaries
Staff training
Employers pensions
The average monthly number of employees during the year was:
Pre-school staff		 2023
£
47,867
0
307
48,174
2023
7		 2022
£
47,773
560
329
48,662
2022
7

TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
COST
At 1 August 2022 and 31 July 2023
DEPRECIATION
At 1 August 2022
Charge for year
NET BOOK VALUE
At 31 July 2023
At 31 July 2022		 Improvements
Mobile
to mobile
Fixtures
classroom
classroom and fittings
£
£
£
13,751
16,188
3,462
13,751
16,188
3,462
-
-
-
13,751
16,188
3,462
-
-
-
-
-
-		 Totals
£
33,401
33,401
-
33,401
-
-

7

9
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Other debtors
19
10
CREDITORS: AMOUNTS DUE FALLING WITHIN ONE YEAR
2023
£
Other creditors
233
Other taxes and social security costs
277
Accruals
504
1,014
11
Movement in Funds
Net movement
At 01.08.2022
in funds
£
£
Unrestricted funds
General fund
37,209
(17,576)
Restricted funds
Extension
-
-
TOTAL FUNDS
37,209
(18,564)
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
41,433
(59,009)
Restricted funds
Extension
-
-
41,433
(59,009)		 2022
£
265
2022
£
86
277
504
867
At 31.07.2023
£
19,633
-
19,633
Movement in
funds
£
(17,576)
-
(17,576)

Extension

This fund represents a grant received from East Riding of Yorkshire Council for the refurbishment of the mobile classroom.

8

Queensgate Pre-School Playgroup Detailed Statement of Financial Activities for the Year Ended 31 July 2023

INCOMING RESOURCES
Voluntary income
Donations
Grants
Activities for generating funds
Fundraising events
Incoming resources from charitable activities
Fees received
Other incoming resources
Sundry receipts
Total incoming resources
RESOURCES EXPENDED
Charitable activities
Wages
Staff training and welfare
Employers pension
Rates and water
Light and heat
Insurance
Telephone
Postage and stationery
Sundries
Toys and equipment
Food and consumables
Trip expenses
Repairs and renewals
Accountancy
Cleaning
Other expenses
Depreciation
Total resources expended
Net income/(expenditure)		 2023
2022
£
£
697
-
-
-
697
-
558
635
40,140
66,838
38
39
41,433
67,512
47,867
47,773
-
560
307
329
493
331
1,079
555
801
778
263
215
1,151
929
545
719
1,083
518
911
858
389
255
3,072
676
474
426
358
307
216
180
-
-
59,009
55,409
59,009
55,409
(17,576)
12,103

9

OUR ENGAGEMENT TERMS AND CONDITIONS

www.yorkshireaccountancy.co.uk

We want our working relationship to last a long time. We pride ourselves on offering quality accountancy services. But we feel it’s helpful to set our expectations so that we can offer these to the best of our ability. Much of this is contained in our engagement terms, but I thought highlighting some conduct and expectation points useful.

If you have any questions please get in touch.

Nick Ro�ins�n

Nick Robinson FFA Director Yorkshire Accountancy Limited

OUR EXPECTATIONS

Fees

You can view our up-to-date fee schedule by clicking here. We will always try and keep this folder up to date with the latest fees.

See the detail on the engagement letter (point 3) but essentially we expect all our fees to be paid on time (our usual terms are 14 days).

Dates and deadlines

In order for us to do our work we need your information to come to us in a timely manner.

We require information from you no later than:

Do not fear though. If for any reason you get your paperwork to us later than these dates we will do our best to prepare and file your work. But we will charge an uplift in fees for “jumping the queue”. A little bit like when you renew your passport at short notice.

For year-end accounts and tax work, we will increase fees by 20% if the work arrives to us with less than 2 months to its deadline or 40% if there is less than one month.

This premium service can also be used if you need your work preparing quickly for things like mortgage applications.

Client code of conduct

We consider Yorkshire Accountancy Limited to be a very friendly firm of accountants. Here is how we expect to be treated by clients, whether we are meeting face to face, in groups or individually, or talking on the phone, in emails or on social media.

We ask our clients to:

It goes without saying - Yorkshire Accountancy will not tolerate:

As always if you have any questions please get in touch with us.

Telephone: 01482 845750 Email: info@yorkshireaccountancy.co.uk Book a call/meeting: https://www.yorkshireaccountancy.co.uk/book-a-discovery-call/

June 2022 version

1. Introduction

1.1 This document sets out the terms and conditions under which we will supply our services as set out in our quotation (“Services”) We shall try to keep this document as simple as possible. This document and any other terms and/or conditions issued to you by us forms the basis of the agreement between Yorkshire Accountancy Limited and yourself.

1.2 Within this document "We" ('us' etc.) refers to Yorkshire Accountancy Limited, “You" (‘your’ etc.) refers to any client of Yorkshire Accountancy Limited, being an individual, a partnership and/or its partners, a limited company and/or its directors or a charity and/or its trustees (the entity). In the case of a corporate entity, charity or LLP, the responsibility for preparing accounts and administering taxes is a personal one of the directors, trustees or partners hence this agreement is jointly and severally with the directors, officers, trustees or partners as applicable rather and the entity itself.

1.3 These terms will be valid from the date above unless agreed with us separately in writing and will automatically continue on a twelve-monthly basis unless terminated in accordance with this clause 1.3. This agreement can be terminated in writing by either party by way of letter to the latest address held, with no notice required. For the avoidance of doubt, contract terminations should be clearly marked as such.

1.4 This agreement is intended to operate under English Law and in the event of any dispute or claim (including non-contractual disputes or claims) arising out of or in connection with it or its subject matter or formation, shall be governed by and construed in accordance with the laws of England and Wales. You further agree that the courts of England and Wales shall have sole jurisdiction in determining any such dispute or claim (including non-contractual disputes or claims). Any clause deemed unenforceable stands alone and does not render the rest of the agreement void.

Please read through this agreement and have your authorised representative sign and returns a copy to us. If you should have any queries, please let us know.

2. The practice

2.1 Yorkshire Accountancy Limited is a limited company registered in England number 05460543. The registered address is 123 Hallgate, Cottingham, East Yorkshire, HU16 4DA.

2.2 Yorkshire Accountancy holds a current and valid practising certificate from the Institute of Financial Accountants and is not registered to undertake investment business activities.

2.3 We only offer advice on, and carry out Services relating to, UK accounting and tax matters. We may offer general advice about overseas matters, but not jurisdiction specific advice.

3. Fees

3.2 Our fees are based on our fixed fee schedule and are subject to an annual review. This review takes place each December and we will notify you as quickly as possible. For the avoidance of doubt however, changes may be made to the fee schedule at any time.

June 2022 version

3.4 It is important to note that in the event that a limited company is unable to meet its liability in respect of our fees as and when they fall due, then the company’s directors are personally, jointly and severally liable in respect of our outstanding fees.

3.5 Invoices are due for payment within 14 days of the invoice date and we reserve the right to charge an 8% surcharge on overdue fees. Any queries on invoices must be raised within seven days of the date of issue.

3.6 Payments can be made by cash, cheque, bank transfer, PayPal or major credit card, direct debit and by standing order. Our fees are computed on an annual basis, however, where payments are made by standing order these are payments on account of a quarterly/annual invoice.

3.7 Standing Orders 3.7.1 Where standing orders are cancelled without due notice, or two standing orders in a row are unpaid, any outstanding balance owing to us becomes payable in full.

3.8 Direct Debit 3.8.1 Any fees payable by direct debit will be collected automatically in line with these payment terms.

3.8.2 Where direct debits are cancelled without due notice, or two direct debits in a row are unpaid, any outstanding balance owing to us becomes payable in full.

3.9 Late Payments 3.9.1 In the event of credit terms being breached we may levy credit charges and interest in accordance with Late Payment of Commercial Debts (Interest) Act 1988 as amended by EC Directive 2000/35/EC.

3.10 At our discretion we may request payment in advance for all or part of our Services or withhold aspects of completed Services pending settlement of our fees.

3.11 We do not issue discounts or refunds for services contracted by you and not used. Similarly, we do not refund clients who have been paying monthly and then decide to terminate this agreement before the end of the accounting period. Furthermore, if you do terminate this agreement within the first twelve (12) months from commencement, we reserve the right to charge you £95.00 + VAT admin fee.

3.12 If you should start paying monthly mid-way through the accounting year, there will be a shortfall at year end, for which we will generate an ad-hoc invoice for any fees outstanding.

3.13 From time to time many businesses need some extra assistance, and non-routine work of this nature will be subject to a separate charge.

3.14 Occasional telephone calls, emails, requests for advice relevant to the Services already provided will not incur a separate charge. Separate charges only arise where a significant amount of extra work is called for or where work relates to Services not currently offered.

3.15 Where possible, we will tell you if the Services we are providing for you is outside of the quoted annual fee for routine Services and therefore incurring extra charges, and where at all possible we will give you a quotation for the non-routine Services.

3.16 Our hourly rates for non-routine work are currently (excluding VAT): -

June 2022 version

4. Responsibilities

4.1 Your Tax, VAT and NIC affairs are your responsibility; we act only as your agent. It is your responsibility to:

4.3 If you are not VAT registered it is your responsibility to monitor the registration thresholds and contact us if you need to effect registration. Likewise, if you use a VAT scheme with a turnover limit, it is your responsibility to monitor your continued eligibility for its use.

4.4 We are not responsible for the detection of, or prevention of, fraud, theft or accidental losses within your business or personal affairs, and you will indemnify us against any such losses or claims.

5. Preparation of Accounts

5.1 Unless we are appointed as bookkeepers you will deal with all routine items concerning day to day operations; in particular, you will:

June 2022 version

5.2 In order that your accounts are prepared accurately, we may request the following information (where appropriate):

5.4 To guarantee that your accounts are completed before any deadlines we require the data within the following time deadlines:

5.5 We will prepare your accounts from your records (or our bookkeeping if we prepare this), incorporating any other verbal or written information given. In preparing these accounts we will endeavour to identify and correct any material errors found in your records, and where appropriate will advise you accordingly.

5.6 We will draw your attention to any major deficiencies, errors or omissions which we discover in your records or accounting systems.

6. Tax compliance

6.1 We will check and advise you of the correctness or otherwise of any assessments, computations, statements of tax liabilities, PAYE codings or demands for payment sent to you by HMRC provided, of course, subject to us having a complete copy of the relevant documentation.

6.2 You acknowledge that we do not automatically receive copies of tax assessments raised by HMRC, and you agree to forward them to us so that we may act upon them.

6.3 Where requested we will prepare your business and/or personal tax returns. Once approved we shall submit these to HMRC.

June 2022 version

6.4 We will prepare tax computations on your accounts and will submit these to HMRC. These are submitted automatically after your accounts are sent to you for approval.

6.5 Having prepared your accounts, tax returns or computations, if at all possible we will advise you of your approximate tax liabilities.

6.6 We have your consent to make use of HMRC Electronic Filing opportunities where available.

6.7 We require a Data Request form / questionnaire to be supplied to us for personal returns. Where this is not supplied, we will endeavour to complete the form on information available but accept no liability for omissions and inaccuracies.

6.8 You must read through tax returns we send you for approval and consider their accuracy and completeness before signing them and authorising us to file them.

7. Tax planning and mitigation, financial planning

7.1 Where requested, we will offer advice on Capital Gains Tax, Inheritance Tax and other capital taxes for either long term strategic planning or estate planning.

7.2 Our advice will be based on current law and practice, and we will highlight any known uncertainties or matters requiring clarification.

7.3 We do not undertake to update our advice for subsequent changes in legislation, case law, practice or interpretation. If you require advice to be updated, you must ask us to update the advice.

7.4 Our advice is limited to taxation and financial matters. We do not offer advice on, nor accept responsibility or liability for, general legal or contractual matters.

8. Tax Enquiries

8.1 In the event we are engaged to represent you, we will correspond with HMRC on your behalf and represent you at any formal interviews. We ask that you do not contact HMRC directly, as this can compromise our handling of the enquiry.

8.2 We will copy all significant correspondence to you and seek your approval on our proposed actions/responses as the enquiry progresses.

8.3 If at any time you want to make voluntary disclosure of irregularities, then you should advise us as soon as possible.

8.4 We have three options for charging you:

9.

VAT returns and bookkeeping

June 2022 version

9.1 Where we are engaged to prepare VAT returns and carry out basic bookkeeping we will do so from the records and information you provide to us.

9.2 You retain responsibility for the completeness of this information.

9.3 In order to guarantee that we produce timely information and meet the VAT submission deadline, we will require the following information to be sent to us no later than fifteen days after the month/quarter end:

9.4 The specific output in terms of reports and returns will be subject to agreement between us.

9.5 Where specifically agreed, we will maintain, on your behalf, electronic records, and the electronic data will be your property. Where there is no specific agreement, electronic data including backup files, data files, programme files and passwords, are our property but you will be entitled to ask for transaction reports, audit trails and day books to be printed.

10 Payroll and CIS

June 2022 version

10.5 For all payroll and CIS matters we require notifications to us to be by email, fax or post. We will accept telephone instructions but do not accept responsibility for matters communicated by telephone.

10.7 We do not provide advice on employment law, employment disputes or contracts of employment/service.

11 Auto Enrolment

11.1 Initial set up

11.1.1 You are responsible for establishing the staging date applicable for your payroll. You will advise us if you bring forward, postpone or otherwise delay any aspect of your staging. We will assist you in establishing the staging date that applies. This is the date that you, as an employer, must start to auto enrol your workers.

11.1.2 Using the data supplied by you in order for us to prepare your payroll we will identify those individuals who would qualify as a ‘worker’ for auto enrolment purposes and will produce a list of them.

11.1.3 We will help you to establish which category each worker falls into, whether entitled worker, eligible jobholder or non-eligible jobholder.

Option 1 – Our Proposed Pension Service running alongside your payroll scheme

Our proposed pension Service is with Now: Pensions which will run alongside your payroll scheme.

June 2022 version

Option 2 – Processing and set up of Auto Enrolment by you

June 2022 version

12.1 We will not normally take responsibility for filing your accounts or annual return with the Charities Commission. We will not normally take responsibility for administration of Gift Aid and similar tax matters.

13 Company Secretarial & Registered Office

13.1 When requested, we will assist you with returns or documents to Companies House, although it is your responsibility to pay stamp duty, filing fees or other duty. We will normally submit your annual return to Companies House for a fixed fee as per our fee schedule. This fee includes the filing fee due to Companies House.

13.2 We are willing to allow our trading address to be used as a registered office address for client companies. We will process or forward on to you any official post received; junk mail will however, at our discretion, be destroyed.

13.3 Registered Office facilities may be withdrawn in the event of Court Judgements, Bailiff visits or similar and are offered at our sole, revocable, discretion. When withdrawn we will change the registered office to the correspondence address we have on file for you. We have your implied authority to notify such a change to Companies House and third parties, and to release the address details we have on file for you.

13.4 Registered office facilities are provided at a fixed fee as per our fee schedule per annum.

13.5 Where we are engaged to act in respect of a company formation, a separate fee applies, and the following terms are imposed:

13.6 Unless specifically engaged to do so, our responsibilities do not extend to the maintenance of statutory records.

13.7 Where we provide a Company Secretary in the form of Yorkshire Accountancy Limited, we act as nominee secretary only and do not take on the responsibilities outlined in this paragraph 13.

13.8 Company secretarial facilities are provided at a fixed fee as per our fee schedule per annum.

14 Deadlines

June 2022 version

14.2 Where information is received late we will endeavour to complete the work on time but cannot guarantee this. We accept no responsibility for late filing penalties. If any work is passed to us for year-end accounts or for self-assessment: (i) less than two (2) months to the deadline, we will charge you an additional 20% to the fee; or (ii) less than one (1) month to the deadline, we will charge you an additional 40% to the fee. We will add a fixed fee of £60.00 plus VAT for any VAT return paperwork passed to us with less than two (2) weeks’ to the filing deadline. We may also seek to agree with you a supplementary fee for prioritising work to achieve statutory deadlines, where you provide us with information late. If you pay us on a monthly basis, you will receive an ad hoc invoice for these additional charges.

15 Contact details

15.2 Any e-mail address used by you to correspond with us is deemed valid and confidential for reply purposes unless we are advised to the contrary.

16 Tax Credits

16.1 Our fixed price Services do not cover the preparation of tax credit claims or claims for similar benefits which are integrated with the tax system.

17 Limitation of liability

17.1 Unless specifically agreed to the contrary Yorkshire Accountancy Limited will only be liable to you for advice in respect of:

17.2 Yorkshire Accountancy Limited will not be liable for failure to provide advice in respect of a matter which has not been drawn to our attention by yourself or where you have not sought our advice.

17.3 Unless an extension has been agreed Yorkshire Accountancy Limited has a maximum liability to you equal to ten times the annual fees charged under this agreement, or ten times the fee charged for a specific Service where a separate fee agreement exists.

17.4 Where, on your request, we engage the services of specialists or third parties we do not accept liability for their work or advice.

18 Ownership of papers

18.1 Copies of correspondence with HMRC or tax returns prepared on your behalf belong to you. We will normally retain these copies on our files, but copies can be provided to you on request and at no charge (subject to the rest of this paragraph 18).

18.2 Working papers for accounts and returns, file notes and copies of our correspondence to you are our property and will not normally be released. 18.3 Our working papers do not constitute a nominal ledger, nor do they qualify as statutory accounting information under the Companies Act 2006.

June 2022 version

18.4 We archive files periodically, and a charge will be made for recovering papers from archive. By concession this charge may be waived for active clients. Where the client relationship is terminated files will normally be archived three months later, and a charge made for access after that date.

18.5 We may levy a charge for providing copies of documents previously provided to you.

18.6 Where permitted by law, a lien may be exercised on papers or records, including prime records belonging to you, for any fee balance due to us. The lien will be released promptly upon receipt of payment in full.

18.7 We have your consent to store papers electronically or manually, and to destroy manual backups of electronic paperwork.

19 Confidentiality

19.1 We have an obligation to keep your affairs confidential.

19.2 We reserve the right, for the purpose of promotional activity, training or for other business purpose, to mention you as a client. As stated above we will not disclose any confidential information.

19.3 Correspondence with us, along with relevant schedules, should be kept confidential by you and not disclosed to third parties without our consent. You agree to indemnify us from any costs arising as a result of such disclosure in defending ourselves or asserting our rights, such costs to include our own time at the charge rates quoted for non-routine work. This does not apply to documents which are clearly intended to be forwarded to third parties, e.g. tax returns and certified annual accounts.

19.4 We have an implied authority to discuss your affairs with (i) any banker, lawyer or IFA acting for you (ii) any co director / partner / officer of your entity (iii) and your spouse. However, we would not normally discuss personal information with an unrelated director / partner, nor business matters with a spouse not normally involved with the business.

19.5 We have an implied authority to respond to any enquiry from a government department, law enforcement body, statutory agency or other legitimate third party where we have an obligation to do so at law, or where failure to do so may lead to a complaint against us.

19.6 We will inform you if we become aware of any conflict of interest in our relationship with you, and seek to agree with you a procedure for managing any such conflict.

20 Complaints and disputes

20.1 Any complaint about our Services must, in the first instance, be put in writing to Mr. Nicholas Robinson, and clearly marked as a complaint.

20.2 We will then investigate this complaint and report to you promptly. This investigation will normally be carried out by an independent staff member in the practice, who has not been involved with your affairs.

20.3 Where a complaint cannot be agreed between us after investigation, you have the right to raise the matter with our regulator, and we will provide you with details on request as to how to do this. We will co-operate with our regulator in their investigation of the matter. You undertake

June 2022 version

to pay our costs, both external, e.g. legal fees, and internal at the charge rates quoted for nonroutine work, if the regulator does not uphold the complaint.

21 Miscellaneous

21.1 We may from time to time hold money on your behalf. Such money will be held in trust in a client bank account, which is segregated from the firm’s funds.

21.2 We will endeavour to record all advice on important matters in writing. Advice given orally is not intended to be relied upon unless confirmed in writing. Therefore, if we provide oral advice and you wish to reply on that advice, you must ask for the advice to be confirmed in writing.

21.3 We welcome the efficiency of communicating with clients by email and will take steps to ensure that any emails we send are virus free. However, you are responsible for checking any emails, including attachments, from us for viruses. Email is an informal communication medium, and therefore the contents of an email to not constitute formal advice unless clearly stated to do so.

21.4 Under English law, we have a responsibility to identify all clients and the sources of their assets for Anti Money Laundering purposes. We also have an obligation to report suspicious transactions. We will need you to co-operate with us in the provision of identification documentation, and in the provision of explanations about specific transactions or arrangements.

22 Data Protection

22.1 Yorkshire Accountancy Limited shall comply at all times with Data Protection Legislation. For the avoidance of doubt, Data Protection Legislation shall mean: a) the General Data Protection Regulation ((EU) 2016/679) and the Data Protection Act 2018 and any secondary legislation, as amended or updated from time to time, in the UK; and

22.2 Please see our Data Protection Policy for more information as to how we store and use your data.

23 Non Solicitation

23.2 You shall be bound by the covenant set out above during the term of this agreement, and for a period of 12 months after termination of this agreement.

23.3 If you commit any breach of this clause, you shall, on demand, pay to us a sum equal to one year's basic salary or the annual fee that was payable by us to our employee plus the recruitment costs we incur in replacing such person. You confirm that these liquidated damages are reasonable and proportionate to protect our legitimate interest in performance.

June 2022 version

24 Updates to this agreement

24.1 This agreement may be updated and changed by Yorkshire Accountancy Limited by giving you no less than thirty (30) days’ prior notice. These terms are available on our website.

24.2 You can request a copy of the latest copy of our terms of business from our offices at any time.

Agreement:

Date:

18 March 2024

Your full name:

Rachel Gillespie

Business Name: Queensgate Pre Schools

In signing this document, I confirm that I have the authority to bind the entity, its directors, trustees and partners in contract.

CONTACT US

123 Hallgate, Cottingham, East Yorkshire, HU16 4DA 01482 845750 info@yorkshireaccountancy.co.uk

www.yorkshireaccountancy.co.uk

Audit Trail

Document Details

Title 2024-02-29 - Queensgate Pre School File Name 2024-02-01 - Queensgate Pre School - 31-07-23 - Accounts.pdf, 2023-03-17 - Engagement.pdf Document ID 6700b9abee754eed8c639edf1141ce0b Fingerprint c0671f3d13a894e615f55b805d1a3b52 Status Completed Ld

Document History Document History
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Created		 Document Created by Accounts Team
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2024
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Document Sent Document Sent to Sally Lindley (queensgate_enquiries@hotmail.com) 2024
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Viewed		 Document Viewed by Sally Lindley (queensgate_enquiries@hotmail.com)
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2024
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Viewed		 Document Viewed by Sally Lindley (queensgate_enquiries@hotmail.com)
IP: 77.86.111.21		 18 March
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Document Signed by Sally Lindley (queensgate_enquiries@hotmail.com)
IP: 77.86.111.21 18 March
Document Signed fpor~ 2024
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Completed		 This document has been completed.
Fingerprint: c0671f3d13a894e615f55b805d1a3b52		 18 March
2024
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