Charity Number 1035756
Shelf Pre-school
Annual Report and Financial Statements for the year ended 31st August 2024
Shelf Pre-school
| Contents Trustees' Report Examiner's Report Receipts and Payment Account Statement of Assets and Liabilities Notes to the Accounts |
Page 2 - 3 4 5 6 7 - 8 |
|---|---|
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Shelf Pre-school
Trustees' Report
for the year ended 31st August 2024
Reference and administrative details for the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved.
| Name | Position | Dates |
|---|---|---|
| Jenny Wilson | Treasurer | Appointed November 2016 |
| Kathryn Hamilton | Secretary and Chair | Appointed December 2017 |
| James Hoban | General | Appointed December 2017 |
| Charlotte Metcalf | General | Appointed January 2019 |
Charity number
The charity was registered with the Charity Commission for England and Wales, charity number 1035756, 19 April 1994.
Registered and principal address
Shelf Village Hall Halifax Road Shelf HX3 7NT
Bankers
Virgin Money Barclays Bank PLC 7 Waterhouse Street 1 Churchill Place Halifax London HX1 1XZ E14 5HP
Independent Examiner
Alex Shaw BA ACA 68 Whitcliffe Road Cleckheaton Bradford West Yorkshire BD19 3BY
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Shelf Pre-school
Trustees' Report
for the year ended 31st August 2024 (continued)
Structure, governance and management
The charity is governed by a constitution adopted on 13 October 1980, as amended on 12 October 1992, 29 November 2011 and 17 July 2012.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
Objectives and activities
The charity's objectives
To enhance the development and education of children primarily under statutory 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 groups 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 area;
(c) instilling and adhering to and furthering the aims and objectives of the Pre-School Learning Alliance.
Public benefit statement
In setting our objectives and planning our activities, our trustees have given serious consideration to the Charity Commission's general guidance on public benefit and in particular the advancement of education in line with the Early Years Foundation Stage, to provide care and education to children aged 2 - 5.
Reserves policy
It is the policy of the Pre-School to hold reserves which have not yet been committed or designated for any particular purpose. The management committee have set aside reserves in order to protect the future financial operations of the pre-school from the effects of any unforseen variations in its income streams as part of a policy of good financial management practice. The value of the reserve is equivalent to approximately three to four months running costs.
Shelf Pre-School will endeavour to allocate sufficient funds to the savings account as required.
This policy is in line with guidance from the charities commission, the pre-school learning alliance and advice from WYCAS good practice guide.
The reserves policy will be reviewed annually to ensure three to four months running costs can be maintained.
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Shelf Pre-school
Independent Examiner's Report to the Trustees of Shelf Pre-school
for the year ended 31st August 2024
I report to the trustees on my examination of the accounts of Shelf Pre-school for the year ended 31 August 2024, which are set out on pages 5 to 8.
Responsibilities and basis of report
As the charity trustees of Shelf Pre-school you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act')
I report in respect of my examination of Shelf Pre-school'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 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe in any material respect:
(1) accounting records were not kept in respect of Shelf Pre-school as required by section 130 of the 2011 Act, or
(2) the accounts do not accord with those records.
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.
Signed ............................................................................ Name: Alex Shaw
Relevant professional qualification or body:
ICAEW (Institute of Chartered Accountants in England and Wales)
Date: 10 March 2025
Alex Shaw BA ACA
68 Whitcliffe Road Cleckheaton Bradford West Yorkshire BD19 3BY
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Shelf Pre-school
| Shelf Pre-school | Shelf Pre-school | Shelf Pre-school | Shelf Pre-school | Shelf Pre-school | ||||
|---|---|---|---|---|---|---|---|---|
| Receipts Grants and donations Fees Fundraising Bank interest Uniform sales CJRS Other income (inc Trips) Total Receipts Payments Salaries and NI Pensions Payroll costs Premises Insurance Fundraising expenditure Session consumables Equipment Telephone and internet Subscriptions Admin, printing, postage and stationery Cleaning Repairs and maintenance Staff training Child snacks Travel Trips Advertising Independent examination Legal and other professional fees Bank charges Bookkeeping Uniforms Garden project Bad debt write off Sundry expenses Total Payments Net Receipts / (Payments) Cash Fund Balances brought forward Cash Fund Balances carried forward |
Receipts and payments account for the year ended 31st August 2024 2024 2024 Unrestricted Restricted Notes Funds Funds £ £ 2 0 145,603 8,700 0 403 0 1,253 0 76 0 0 0 338 0 10,770 145,603 3 9,544 129,930 346 4,708 41 559 535 5,961 21 287 2 26 79 1,078 0 1,795 18 245 146 2,611 14 192 43 579 137 1,858 68 932 80 1,093 77 968 700 0 5 75 0 250 5 65 0 0 0 0 69 934 0 0 0 0 12 170 11,942 154,316 -1,172 -8,713 36,976 23,910 4 35,804 15,197 |
2024 Total Funds £ 145,603 8,700 403 1,253 76 0 338 156,373 139,474 5,054 600 6,496 308 28 1,157 1,795 263 2,757 206 622 1,995 1,000 1,173 1,045 700 80 250 70 0 0 1,003 0 0 182 166,258 -9,885 60,886 51,001 |
2023 Total Funds £ 132,778 23,644 1,441 835 116 0 1,872 |
|||||
Notes 2 3 4 |
||||||||
| 10,770 | 145,603 | 160,686 | ||||||
| 9,544 346 41 535 21 2 79 0 18 146 14 43 137 68 80 77 700 5 0 5 0 0 69 0 0 12 |
129,930 4,708 559 5,961 287 26 1,078 1,795 245 2,611 192 579 1,858 932 1,093 968 0 75 250 65 0 0 934 0 0 170 |
114,264 3,677 600 6,218 295 172 1,501 0 805 2,453 597 676 311 0 1,077 0 1,024 156 250 296 0 0 579 0 0 0 |
||||||
| 11,942 | 154,316 | 134,951 | ||||||
| -1,172 | -8,713 | 25,735 | ||||||
| 36,976 | 23,910 | 35,151 | ||||||
| 35,804 | 15,197 | 60,886 |
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Shelf Pre-school
Statement of assets and liabilities
as at 31st August 2023
| Cash funds Cash at bank - Current account - Deposit accounts Cash in hand Total Payments Other monetary assets Fees outstanding - taken from Debtors list Rates paid in advance Rent paid in advance Insurance paid in advance Payroll fee paid in advance HMRC Assets retained for the charity's own use Various toys, furniture and play and computer equipment. Liabilities HMRC month 6 Pension month 6 Service and utility charges Subs Independent examination |
2024 2024 2024 Unrestricted Restricted Total £ £ £ 4,669 23,875 28,544 18,013 0 18,013 247 35 282 22,929 23,910 46,839 £ 0 0 1,325 0 0 0 1,325 £ 0 0 0 627 250 877 |
2024 2024 2024 Unrestricted Restricted Total £ £ £ 4,669 23,875 28,544 18,013 0 18,013 247 35 282 22,929 23,910 46,839 £ 0 0 1,325 0 0 0 1,325 £ 0 0 0 627 250 877 |
2024 2024 2024 Unrestricted Restricted Total £ £ £ 4,669 23,875 28,544 18,013 0 18,013 247 35 282 22,929 23,910 46,839 £ 0 0 1,325 0 0 0 1,325 £ 0 0 0 627 250 877 |
2023 Total £ 42,765 17,938 182 |
|---|---|---|---|---|
| 22,929 | 23,910 | £ |
60,885 | |
| £ 0 0 1,325 0 0 0 |
||||
| 1,325 | ||||
| £ | £ 0 0 0 0 550 |
|||
| 550 |
Approval of the accounts
The financial statements were approved at a meeting of the trustees and signed on its behalf by:
Signature ................... ......................... ................... Name ................... ......................... ................... (Trustee)
Date ................... ......................... ...................
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Shelf Pre-school
Notes to the accounts
for the year ended 31st August 2024
1 Accounting policies
Basis of accounting
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
Taxation
As a registered charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal
Further examination of the nature and purpose of each fund is included in the notes to the accounts.
2 Grants and donations
| Grants and donations CMBC - Children & Young People's Services City of Bradford MDC Other grants Donations |
2024 2024 Unrestricted Restricted Funds Funds £ £ 0 145,603 0 0 0 0 0 0 |
2024 2024 Unrestricted Restricted Funds Funds £ £ 0 145,603 0 0 0 0 0 0 |
2024 2024 Unrestricted Restricted Funds Funds £ £ 0 145,603 0 0 0 0 0 0 |
2024 Total Funds £ 145,603 0 0 0 145,603 |
2023 Total Funds £ 132,778 0 0 0 |
|
|---|---|---|---|---|---|---|
| 0 | 145,603 | 132,778 |
- 3 Staff costs and numbers
| Staff costs and numbers Staff remuneration (net) Social security costs Pensions |
£ 127,744 11,730 5,054 144,528 |
£ 112,012 2,252 3,677 |
|---|---|---|
| 117,941 |
The average number of employees during the year was 11 (2023: 9) There were no employees with emoluments above £60,000
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Shelf Pre-school
Notes to the accounts (continued) for the year ended 31st August 2024
| 4 Restricted funds CMBC - Early Education Funding M&S Garden Project Fund name CMBC - Early Education Funding M&S Garden Project |
Balance b/f £ 23,875 35 |
Incoming £ 145,603 |
Outgoing £ 154,316 |
Balance c/f £ 15,162 35 |
||||
|---|---|---|---|---|---|---|---|---|
| 23,910 | 145,603 | 154,316 | 15,197 | |||||
| Purpose of restriction For the supply of free early years provision for 2 to 4 year olds For improving the garden area |
5 Trustee expenses
No trustee received any expenses during this or the previous financial year.
6 Related party transactions
There were no related party transactions during this or the previous financial year.
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