REGISTERED CHARrfY I¥UMBER: 103659 rt ofibe I'rustses lied Flnnti#l SttemeD r th Year Elld¢d 31 m¢ 2023 for Elb$a wlth Ei$tb Pre4thl P]a Walkcrs Accowitatts Limited Aircside Ho Royd In85 Avcnue Kcigbley West York8hire BD214BZ
DteDts of the SIXtents for the ear ended 31 March 2023 ge Report of the Tn I to 3 Independent ExAffjlw'i Reporl StteJyn¢ of FI¢11[ Aethld to the FinAn¢ial St*tellts 7 to 11 12 to 13
Prtrsehwl PJX Re rt of ibe Trn8tees for the e4r ended 31 Mreh 2023 The tLWt¢e8 preseni their rert with th¢ financial statenrt of the thriry for the ye4r ended 31 March 2023. The trustee9 h&v¢ adopt¢d the PTOViSiODS ol Arwunting alld RerKJrting by Charitie8." Ststement of Recomtnended Praeti¢e applicablc to chan.ties preparing their a¢¢ounts in accordawe wtth the Finla1 Rep)rtsng SIAlldard appli¢8ble in the UK aj Repub]i¢ of Iteland (FRS 102) (effe1Ve l January 2019). OBJECTIVES AND AcfIviTIES ObJecllwe$ nd Almi Ow obj¢¢¢iv¢ is to ¢ontinu¢ providing a highql1ty sttvicc at an affordabl¢ price for the community aTMI to ¢ontiTJue to impl0 our S¢TYiC¢ through carefijl rnar4emenL includlng traw matketg and selfryevaluatiotL Chan'table a¢tivities Embsay-with-Eastby Pr¢-School Playgroup was blISh in 1967 and oaS from Vil]a8¢ Hall wtthtn two designatcd TtX)TllS and an adja¢cnt outdoor ore& The pr¢.schoDI is managcd by a voluntary maoag¢tnent conllnitt¢¢ wl)o ar¢ parentsl ¢thrcrs of ¢bildrrtt attending tbe up. Th¢ ¢onunittee is ¢lcct¢d aonually at th¢ Annual General mee11 whicb is held in S¢ptenkn. The prc.8clh] play8roup is a mcmb¢r of the E4rty Years Alliance Ipr¢viously l¥¢-6¢lwol kning Alliallcc) and abid¢$ by th¢ Pre-school tt8rnin8 AlliaDce constitutio 2011. Thc airn of the pr¢-school 1$ to give ev¢ry cht'ld the best possible start ID life, laying a secure foundation for le4rnin8. By creating ¥ PartDer5hip with parents. and other profcssional ag¢n¢i¢s. we suppirt every child 10 thlfil their potetttial reBrdlcss of edthicity, cultur¢ or r¢ligioJ4 b¢)m¢ language. family baCk8row. learni08 d1ffiallii or di5abilits"&% 8endcT or ability. The pre-sclwl play8roup 18 ¢ommittcd to constat)Ily drivin8 to improve the quality ofour seitiD& both phyBi¢AI a1 enK>tionaL to achieve our vision. The pre.sc&0] is regul4led by Ofst¢d and w&4 185t inspected this March 2022 vkn the settin8 was awgrded 'Outstandin8' judgcThKnt. In February 2017 we op¢d aD Out of School Provision Holiday Club l¢b has be¢n v¢ry successful and 1$ well atteAed. Atl staff are highly qualifi alld experied in ¢hildwc. The mawer has FArly Ye8Th Professional Ststu$ (EYPSI and a klA {Honsl in Cl)i]dh(l Studies. one member of staff has 8 PGCQ on¢ has a Foundation Degree in Young Children's L¢aming & Dcv¢lopment. two have g level 3 diplonth for th¢ Early Years Workforce, on¢ member has r¢¢¢ndy ¢omplet¢d 4 level 2 dlplomtt for th¢ Early Ye practition¢r and one of th¢ Out of Sclbjol Club l¢ths ba& HLTA The statT Gontinuc to attend r¢wl4r irninin8 in all r¢l¢vant to CA8uT¢ skills arc uptO-da. There are poli¢i¢s and procedure5 lo cover all aspects of th¢ pre-school and these are revicwcd annually by the stsff tcam ard the n)allagement Page I
rt ofthe Ttee8 SfylltAt aetlvitles Chlldren wi att¢nd from the age of 2 prs. The pre-school opens every weck day t¢nn tin4 ftom 7.30am to 5.30pm with extermled opening hours introded to hclp with d¢nwl from wkIng parcnts. GovernTTt fimdiDg for 3 and 4ye4r old is available tbrou8h wtr$¢h¢xpl fot up lo 30 hours pcrwcek for 38 weeks of th¢ y¢ar. from the rni After 7whi¢h they aT¢ 3 yeats old There 1$ also governEnent fiumling available for 2.yw old WI faty mt the ellbilIty ¢ritai8lGoven]]nent fimditi8 alone dots oot g¢neraUy ¢ovu the running costs of pre-xknl thereforn r¢Jies heavily on fithistug ¢veDts to help cover costs of re8our¢¢s aThl Jnakniab. The pr¢-s¢hool has a before and 4fttt sclb)ol Club fty children w> to i l.Th¢ pre-scknl Al¥0 bws 8 holkdAy club to provide a service for pareDts outside of trrni t1. The pregehool h4& 8ttsrted to rg¢ov¢r from the C0Vll19 Pat¥Jemic Imtt we to be viwl8nt to ty keep the spread of any infeetiotL8 and dis¢ase8 to a WEth rigorous clwiD8 ¢arefill mattagemenl Wc now ethploy the vi11tt8¢ hall cl¢an¢r to be]p nmke sure ke tb¢ setting ¢ka Fwutrai5ing events were bAck to normal with the * e88 trial (2022 and 2023) iti this fJroncia] year. Kilney sbow, The grand raffle ènd the great eD)bsay b¥ff rai8iD8 £6.(. Tb&¥¢ w¢re $i¢S6 due to the 8¢ll¢TWS donitions Thig ye8r hAS resulted in a Surplus of £8.906. Thkl wa8 due to ft of •ff beth8 on IoD8 t¢rni sick and g rnember of staff loft in the tern but wc did noi r¢plac¢ h¢T Untsl September 2022. Some of the Se88iOJL% were covered by 8taff but manw covered mosi thereby redu¢iDg staffing Costs. Als4 DVed out of lh¢ thl club b&¢k tuto the pr¢.aohool Ihereby reducin8 the hatl rent wifieAntJy. Our objective is to Continue providiry a high quelity 8avi¢¢ an affordable pice for ts ¢omtrnmity to wntinue to Public beneflt tn shapin8 our obje¢ttvc$ for Ihc year and plaDoin8 our a¢tiviti4 the ttlmees bav¢ midemj the Ch7ty ConJmi$8ion's uidaDce 00 public benefit, including the gwdanc¢ on bubIic lfit. rt1ttDil a ¢barity. FINANcL REvw R¢iervo8 pDlley It is a req411r1 of th¢ Ctrority coDJnill Atsj the policy ofthe ¢harty to hold a fina1 The lev¢] of res¢rve we have drtIr necesw is 25% of ann1 expeoges. At this Ie1 wc belIe that the pr¢ school could maintain the that At provide8 ftir a peri1 of 3 moDtIts wbi13t al*nwive fiIll sowceb could be explored. R¢$ultJ for the year This yw the pre-school h&8 iDCllTred a Swplug of £8.906 (2022. Defi¢t of£3X STRucfuR& COVERNANCE AND MAjIAGEIErT CoverniD8 dIent The charity is controlled by its ven deed of tnt snd cottqtitsrtH ao Uniordlj ¢h8rity. Reernitm¢nt •Dd appoilltwt of IV triiite The ttwtees of th¢ chlty are parents of the childrn who are ntorstgj io the r. xlH)oL All trustee3 giv¢ of
Tvitb Et Re or Ibe rt of the Trustee8 ear ¢Dd¢d 31 March 2023 STRUClllRE, GOVERNANCE AND MANAGEMENT Key manageDt remuneration The Inree& COTJ5ider senior management icam c0tDpr the key tharDt personnel of the ¢b2Tity in eharge of directing and controllin8. n]nning and oalIng the clwity on a day to day basts. AU tTUStec¥ g'tv¢ of their tim¢ frecly and no lThslK r¢Gcivcd remullcration ID the year. Trtails of key rnanA8ert personnel benefits Are diyclosed iti note 5. IndCtIon nd trAiolBg of D¢W trulie An induction meeting ig held with tbe Manage0nI Committee and the Jw. Ar¢as covu¢d at induetion inchmle the maio obli8ati(m5 of a the ope1081 fraM¢wO for Ihe Chity, resour¢illg ul Tellt fit)all¢i41 position &8 W out in the publislb>J rnts, and p]ans and objeetives. REFERENCE AND ADMINISTrATIVE DEfAIIS Registered Cbrlty number 1036590 PriDclpAI Address EmM.ay Villagc Hall Main Streei EmbsAy Skiptoll North Yorkshi BD23 6RE, Truste MLI C Scott C Allen N Bean G Holme8 E Stcad H Best (appointed 1.4.22) Independent Ei•mitser Andrew Day Walkcrs Accountants Limit1 Aeside House 'reside Ilusincss Centre Royd Ings Avenue Keighiey West Yorkshire BD214BZ I I i.o.1 a3............. Approv by order of th¢ iM)ard of trwts on......... atKI Si8Dcd on its beha]f by. C Scott- Truytee
odeDt XfimiDer s llldepejmknt ex4mlDer'8 rnport to the tnet1 of Embsay wlth E¥thy Prwehool Playgroup I rrport lo th¢ cknity tr$t¢eS on exaMinatll of th¢ occounts of Fobsay Fasthy Prtr8¢hool Playgroup (the Trust) foi th¢ ye2r¢nded 31 21Y23. Respottslbilrtles nd basts of report reqU1MentS of the CIwAtifS Act2011 Cth¢ ACQ. I rwrt in r• of my examillati'on of the Tru8 rnts cwried oUtuler Sedion 145 of the Act 8Dd in ctryin8 out Iny exaTrinatiou I ha frllowed all applicable Directsow m) by the Chity Conxnirrion uoder Sethion 145(5Xb) of the A¢L IBd¢peDdent examltyrf• statement I have cooTrplrted tny ¢XaM[tiOll. l tbat hve con to my attention ID CQDDrttton with th¢ accoulltiug ordS were twt kepl ID rwi of the TnLqt as required by Sc£ts"(o 130 of thc Art or the accoiints do not Becwd with those records. or the accourLts do llot comply with th¢ appli¢able requim the fonn ot)d conteDt of accounts 8et out iti th¢ C1)ar[ti (Accounts and Rwrts) RetIonS 2008 other any rcquitrment thai the A¢countS 8ive a twe and fair view v/bt¢h is not a CODsidered 88 t of Att I1¢ptht exwDIti0 I bavc no ¢OUC¢fDS and have across Do other m&ttets tn Conne10 the ¢xathinatioll to attention should b¢ drnwn in this ieport ID ordcr to enable a proper uttdustthJin8 of th¢ aCCOUDts to be reh¢iL WAikers A¢coutttaDts Limited Aireside 7.louse Aireside Business Centr¢ Royd Ings Avenue Keighley W¢st Yorksbtre BD214BZ Date..
Embs Tvitb Eastb Pre-s¢hooR PI• ststemettt of Acdvities for Ibe ear etsded 31 Mareh 2023 31.3.23 31.3.22 Tolal fjjnds Ullrestrict INCOME AND ENDOWMENTS FROM Domtions and legdCi¢8 7.648 4.785 Chrltbk actAvltle4 FKS 127.475 124,270 Other tr4dll activities Inv¢51n]cnt iticom¢ 6.328 47 5275 Total 141.498 134,331 EXPENDITURE ON Raiging fimds 2268 447 Chkrlt•ble etlvltl Expenses 129.409 133,921 Tot 131,677 134,368 NET INCOMEJ{EXPENDITURE) 9,821 (37) RECONCILIATION OF FUNDS TotAI funds brought fonvaTd 54.351 54.388 TOTAL FUNDS CARRtED FORWARD 64.172 54.351 The notes forni wt of the8e fiw¢ial statetneots Pa8e S
Ip 31 March 21123 31.323 UDfc5tricted 31.322 Total Notr FIXED ASSETS Tangible assets 6.542 7.881 CURRENT A&SETS Debiois Cash at baDk aDd in Iw 2JE4 55.471 4,372 42,748 57.785 47.120 CREDTTOIL8 Amounts failing within One year (155) (650) 14ET CURRETr4T A&SETS 57.630 46,470 TOTAL A&SETS LE&S CUIiH£NT LL4BILITIES 64.172 54.351 NtT ASSETS 64.172 54.351 FUNDS io 64.172 54,351 TOTAL FUNDS 64,172 54.351 atyl wue sigu¢d on its belmlf by. C Scott. Tn*e
Notes to the FI¢1 St4temett for the tar ¢ded 31 Mareb 2023 ccourING POLICILS B¥sis of prep4rkn% the flDatt¢ial stteoKDts Thc finaneial stst¢m¢nts of th¢ chatity. wFLich ts a publi¢ bcnefit ¢lltity w)der FRS 102. hAve been ppared in gceordance with thc Charikn'cs SORP (FRS 102> 'AccoulltiD8 and Reporttng by ChaTities'. Ststern¢nt of R0Mmended Pra¢tt"¢e 8ppli¢4ble to ¢hariti&s PTcparin8 their accounts ID accordanc¢ with the Fintiu¢i81 R¢porting Statthrd appltcablc the UK Repubhc of Ircland (FRS 102) (¢ffectsve l January 2019),, Financial Reportin8 Standard 102 Th¢ Findnal ReFthting Srandatd Applicable in th¢ UK And Republi¢ of IrelAnd and th¢ Chariti¢s Act 2011. The fin8Dcial st#t¢M have bcett pretthred under the hislorieal cost convetttRO IDeoub¢ All income is recowscd the Statellt of Fttwial Al¥ltieS on¢e the chority hws ¢otid¢tn¢nt lo the fund4 li is probable th8t the ineome will be r¢¢eived and the cart be Measu tsably. Expendltur¢ Li&biliti¢s are recogoi8ed as ¢XPCDditur¢ as soon as tbere is a le OT constnthve obligation committitt8 the chlty to thai ¢xpenditi]r¢, it is probable that 8 trartsfer of ttonomic benefits will be r¢quired in settlement aDd the amount of the obligation Catl £8¢d reliably. B1]ne is accouotcd for on an a¢¢nwls basis and has been cla&sified under h¢adiDgs thai aggr¢gate all ¢osi rclatcd thc category. WFtte costs cam)ot be dire¢tly attributrd to Wi¢uiar tseadw85 they hav¢ bttn alltrd to a¢tt'viti&% on a basis ¢onsigtent with the usc of rcsour¢es. T4oglble flJed asge DreCiAtion is provided at the following annual ratL¥ ill order write off eA¢h 998et over its estIted life. Improvemellts to prop¢rty Fixtures and fittings 2(Ph on reducing IAlancc aTrl IQA on c( . 2Wo on redu¢M)g b All tan8iblt fixed a&3¢ts are at cost Icss awumulated dcprcci8ti0rt. Cosi Includ exp¢nditure that is dir¢¢tly attriburable to bringing thc asset to th¢ location and cotidttion for li to be ¢apabl¢ of Opeing in the manDK illt¢od¢d by manag¢me. Assets held urtder finance lea8¢ are dCprl&l¢d iti the same as owll awts. Renewal$. repair8 8nd mAinteDQ Are ¢bar8ed to profil Ios5 ¢knJng th¢ period ltt which tlwère incurrtd. Depreciation is ¢lwgvd so to allo¢ the cosi of Icss their residual VAlue over their estinted useful lives, using a mixwre of methods. The depr¢¢iation baxs are as detsil¢d aFVe. The ass¢L8' residu&l valuc& lives and dcpreclation thodS are reviewL Adiusted prospxtively if appropriate. or if th¢re is an Èryli¢ats'on of a s[lfiCant change since the last rewrtin8 datr. Irdii¢U VL 10 5ts1em¢nr. Impalrmettt fjf fixed lets At ¢ach balaDce sheet d&t¢. Ihe Ci)mpany review the ¢arrwDg atwutts of its prrjperty. plant and equipll%nt to deterniine whether there is aDy irxlication that Any iteD of property. p18nt 8fjd cquipm¢nt h&ve suffered aD impairment 10&4. If any such tryli¢atiolls cxist4 the recov¢rthle 8OV)uni of An et 1$ ¢sI]m in order to deterniine the extent of tho imp81rn lo Jf aDy. WThete it is not rNMil)Ic to &8timat¢ the recov¢rable alnount belongs. If the recoverable amount of an gsset is es[ifted to bc l¢ss that its Iwin8 anMJnL the carrying allK)unt of th¢ assei is duc to its recov¢rable allUllL InWn is rc(x)gnised as an expense immediat¢ly. ¢ontJnued...
er etyled 31 March 2 ACCOUNTING POLICIES. eo#ifiDlled TAngibk fl1 ss¢ts estIte of its recovetable allu)unt that would have determi (Att of delatiOn) had no impainnettt loss been reeo8Dised for the ass¢t thc prior y[8. A revenal of an w1pall 10&4 is I¢8ned os income irntnediRfrIy. TazatEoD und ac¢ouDtIDg Reknicted funds can OlY be used for p4rrÉeul•r restr1d pu0¥ within the objects of th¢ dwrity. Re4tri¢tions were re¢eived (tunng the yTar. Pett8lon costs #nd other PDJt-f¢tlr¢ment benefits The tharity operates 2 defincd contrsbuiion pe8}0 Conthtions payable to the Charitys pension 8chtrrJe aye ¢baT8ed to the Statetwk of knial Activitie0 in the period to which they r¢la Gov¢rnmellt graDts Grants r¢cetved relAtln8 to r¢venuc ar¢ recogDisoI &5 inconK on a 4Blr4Datic basis over th¢ lOd5 in wbich the Gr2nt5 reeelved to v¢ fillgllcilll Swort ftT¢ recogrtid as iDC9¢ in th¢ wiod in which they b¢¢omc r¢ceiv4blc. 31.3.23 31.3.22 FuttdtAiS]n8 even 6.328 5,275 INVESTMEKf INCOME 31.3.23 31.3.22 Dcposit A¢¢ouzrt intertst 47 TRUSTEES, REMUNERATION AND BENEFATS Thcrc were D) trllstees, expejw PaMI for the yearetsled 31 March 2023 Dorfor the yeBr endrd 31 Mareh 2022 Pag¢ 8
Prtrsebool Pla tss to the fmn¢il Stgtements- CODtinued for the ear ended JI 2023 STAFF COSTS The Average nM)nthly number of ellyloytts duriDg the )Earwas as follows: Pre school staff 31.3.23 10 31.3.22 No eD]plOY recei1 cnK)hmKnts in excess of £60.(MX>. The total employee b¢n¢fits of th¢ key P¢fY)DDel of the clwi'ty £24.033 {2022.. £23.669) GOVERNMENT GRANrs TANGIBLE FLXED ASSETS Computer eqUiprDI Totsls COST At l April 2022 AdditiOD8 1.469 28JOJ 331 659 30.631 331 At 31 Mar¢h 2023 1.469 28.834 659 30,962 DEPRECIATION At l April 2022 Charge for year iJii 32 21J07 1.51 132 132 22,750 1.670 At 31 March 2023 1.343 22.813 264 24.420 NET BOOK VALUE At 31 Match 2023 126 6,021 395 6,542 At 31 MaTcb 2022 158 7,196 527 7.881 DEBTORS: AMOUNTS FALLING DUE WITHIJY OI¥E YEAR 31.3.23 31.3.22 Trade debtors Other debwrs 2,314 4,187 185 2.314 4J72 P88¢ 9
ith Eastb Prebl P Not to ttse Ststemtnts. collthiu¢d for the r ended 31 March 20 CREDITORS: AMOUNTS FALLING DUE WITIUN ONE YEAR 31.3.23 31.3.22 Other cz¢ditors 155 650 10. MOVEM IN FUIYDS At 31.3.23 At 1.4.22 Unrestrl¢¢ed fuDds CJeneral fund 54.351 9.821 64.172 TOTAL FUNDS 54J51 9.821 64.172 N¢t nw)vetneDi ill fu, inclL4kd in the al¢ ar¢ as follow%: JDcoming Re&owcey Movemeni ¢xpend¢d in fikthd UJwes¢rleted fun GenerAI fiu 141.498 (131.6771 9.821 TOTAL FUNDS 141,498 (131,677) 9,821 CoMpartlveJ for mov¢m¢Mt ID Not movcnrt in fidS Al 31.3.22 At 1.421 Unre¥tAct¢d fun J4.388 {37) 54.351 TOTAL FUNDS 54.388 (37) 54.351 compar1ve ttet ny)venwt in T. itichbled ID the abov¢ are as foliow3.' moV¢¢t Unr¢Jtri¢trd fuTrd Gcneni fimd 134J31 (134J68) (37) TOTAL FUNDS 134J31 (134.308) (37) Page io contsrjued..
mbsa Ip Notes to Ibe Finxttcial StatemeDts- eonlillued for the ear ended l M*reh 2023 io. m0vEhNT IN FUNDS. ¢oDtkntyed A CUTrcnt year 12 months and prior >r#r 12 llM>Dths EK)sition i¥ follows: Net At 31.3.23 At 1.4.21 Unrestrlcted funds Geller fijt 54.388 9.784 64.172 TOTAL FUNDS 54J88 9.784 64.172 A curr¢nt year 12 llnthS alld PTiOT ye4T 12 llb)nths cotDbin¢d net movement in fillth, included in tbe above ate 43 follows". r¢wurces expended in funds UDreJtrictrd funds (ieneral fimd 275,829 {266,045) 9,784 TOTAL FU]WS 275.829 (266,045) 9,784 RELATED PARTY DISCLOSURES There were no related party tronwtions for the year ethd 31 Mar¢h 2023. Pagell
ou forthe 31 March 21123 31.3.23 31.322 DotiO alld legaeles Donations Grallts 2.703 4.945 2,785 4,785 PdraIsIng events 6J28 5275 Inveitrnet IneoJll¢ Derrtjsit account intergt 47 Charltable athiths Fees Mi]k Rebthts NYCC Early Y¢ar8 60.886 68.076 322 55,872 66.411 127,475 124,270 Total Ineomlng rewurcej 141.498 [34.331 EXPENDITURK Ralsln% dolladom aDd Regatks Fund raising 2268 447 Chrl¢abl¢ ¢tlvltles ASSIStts Sal4rie8 Social wurity Pensiong ¢Ontnl0DB IOS.159 108,986 L.627 1.650 044 667 858 1186 300 1,603 2.203 1.777 1045 39 1,799 132 1,447 5,706 lJ]8urance Sundries 808 1696 912 1.690 3973 1247 590 32 1.505 132 Event and Trip exp¢Dseg Playgrgup requisitrs Repairs aTMI cleaoing Conjputer wnsUMl Traini8 ¢our5ts W8 lffjprovemenLS to prop¢try FIxreS and fittin88 Computer tquipment 127J86 131,916 Support co$ts Management Telephone Catrird forward 443 443 490 49J Pw12
Detsiled Sttement tsfFill&Deil Aetivilics for ear ended 31 M*reb 2023 31.3.23 31.3.22 M•nagement Brought fonvArd Pos¢ Ststionery & Advertising 443 490 208 607 698 GovernaD¢e ¢Mts A¢CountaY and ksai [S 1.416 1,307 131.677 134,368 Net ity¢ODxI(expendltur¢) 9.821 (37) P8ge 13