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Embsay«:.Eastby Embsay-with-EastbyEmbsay Village Pre-SchoolHall, Playgroup
i eqgaeaisgsleae—aa , MainEmbsay, Street,
wu Wu Telephone: 01756 791123
Email: embsaypreschool@btinternet.com
www.embsaypreschool.co.uk
Registered Charity No: 1036590
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ANNUAL REPORT FOR THE CHARITY COMMISSION 2024-25
Embsay-with-Eastby Pre-School Playgroup was established in 1967 and operates from Embsay Village Hall within two designated rooms and an adjacent outdoor area.
The pre-school is managed by a voluntary management committee who are parents / carers of children attending the group. The committee is elected annually at the Annual General Meeting, which is held in September.
The pre-school playgroup is a member of the Early Years Alliance (previously Pre-school Learning Alliance) and abides by the Pre-School Learning Alliance Constitution, 2011. The aim of the pre-school is to give every child the best possible start in life, laying a secure foundation for future learning. By creating a partnership with parents, and other professional agencies, we support every child to fulfil their potential regardless of ethnicity, culture or religion, home language, family background, learning difficulties or disabilities, gender or ability. The pre-school playgroup is committed to constantly driving to improve the quality of our setting, both physical and emotional, to achieve our vision. The pre-school is regulated by Ofsted and was last inspected March 2022 when the setting was awarded an ‘Outstanding’ judgement for the second time in succession. In February 2017 we opened an Out of School Provision and Holiday Club which has been very successful and is well attended.
All staff are highly qualified and experienced in childcare. Two new managers took over the day to day running of the setting in September 2024. One has Early Years Teacher status and the other has a PGCE. The administrator has Early Years Professional Status (EYPS) and a BA (Hons) in Childhood Studies. The deputy manager has a Foundation Degree in Young Children's Learning & Development. Two members of staff have Level 3 early years qualifications, one has a level 2 diploma for the Early Years practitioner, and one of the Out of School Club leaders has HLTA status. The staff continue to attend regular training in all relevant areas to ensure skills are up-to-date. There are policies and procedures to cover all aspects of the pre-school and these are reviewed regularly by the staff team and the management committee.
Children can attend from the age of 2 years. The pre-school opens every week day term time, from 7.30am to 5.30pm with extended opening hours introduced to help with demand from working parents. Government funding for 3 and 4-year olds is available through the pre-school for up to 30 hours per week for 38 weeks of the year, from the term after which they are 3 years old. New Government funding for working parents from the age of 9 months was introduced from April 2024 which had a positive impact on both occupancy and income during 2024-25. The higher occupancy has resulted in us now looking to recruit more staff. Government funding alone does not cover the running costs of the
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Ofsted
Outstanding
Provider
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pre-school and therefore relies heavily on fundraising events, contributions and donations to help cover costs of resources and materials.
The pre-school has a before and after school club for children up to 11. The pre-school also has a holiday club to provide a service for parents outside of term time.
Staff absence has continued to be an issue since COVID but the staff team have worked well together to cover it.
We've held some good fundraising events this year including the Easter Egg Trail, Kilnsey Show, the Grand Raffle and the Great Embsay Bake-Off raising £4,431 after expenses. These were successful due to the generous donations from local businesses.
This year has resulted in a surplus of £13,163 due to increased occupancy following the introduction of the Government funding for working parents from the age of 9 months. General costs have increased significantly hence our preschool fees increased by 50p from April 2024.
Our objective is to continue providing a high-quality service at an affordable price for the community and to continue to improve our service through careful management, including training, marketing and self-evaluation.
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a
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Chair of the Management Committee
Outstanding Provider -
REGISTERED CHARITY NUMBER: 1036590
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
- Embsay with Eastby Pre school Playgroup
Walkers Accountants Limited Aireside House Aireside Business Centre Royd Ings Avenue Keighley West Yorkshire BD21 4BZ
- Embsay with Eastby Pre school Playgroup
Contents of the Financial Statements for the year ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
- Embsay with Eastby Pre school Playgroup
Report of the Trustees for the year ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Our objective is to continue providing a high-quality service at an affordable price for the community and to continue to improve our service through careful management, including training, marketing and self-evaluation.
Charitable activities
Embsay-with-Eastby Pre-School Playgroup was established in 1967 and operates from Embsay Village Hall within two designated rooms and an adjacent outdoor area.
The pre-school is managed by a voluntary management committee who are parents/ carers of children attending the group. The committee is elected annually at the Annual General Meeting, which is held in September.
The pre-school playgroup is a member of the Early Years Alliance (previously Pre-school Learning Alliance) and abides by the Pre-School Learning Alliance Constitution, 2011. The aim of the pre-school is to give every child the best possible start in life, laying a secure foundation for future learning. By creating a partnership with parents, and other professional agencies, we support every child to fulfil their potential regardless of ethnicity, culture or religion, home language, family background, learning difficulties or disabilities, gender or ability. The pre-school playgroup is committed to constantly driving to improve the quality of our setting, both physical and emotional, to achieve our vision. The pre-school is regulated by Ofsted and was last inspected March 2022 when the setting was awarded an 'Outstanding' judgement for the second time in succession. In February 2017 we opened an Out of School Provision and Holiday Club which has been very successful and is well attended.
All staff are highly qualified and experienced in childcare. Two new managers took over the day to day running of the setting in September 2024. One has Early Years Teacher status and the other has a PGCE. The administrator has Early Years Professional Status (EYPS) and a BA (Hons) in Childhood Studies. The deputy manager has a Foundation Degree in Young Children's Learning & Development. Two members of staff have Level 3 early years qualifications, one has a level 2 diploma for the Early Years practitioner, and one of the Out of School Club leaders has HLTA status.
The staff continue to attend regular training in all relevant areas to ensure skills are up-to-date. There are policies and procedures to cover all aspects of the pre-school and these are reviewed regularly by the staff team and the management committee.
Page 1
- Embsay with Eastby Pre school Playgroup
Report of the Trustees for the year ended 31 March 2025
OBJECTIVES AND ACTIVITIES
Significant activities
Children can attend from the age of 2 years.
The pre-school opens every week day term time, from 7.30am to 5.30pm with extended opening hours introduced to help with demand from working parents. Government funding for 3 and 4-year olds is available through the pre-school for up to 30 hours per week for 38 weeks of the year, from the term after which they are 3 years old. New Government funding for working parents from the age of 9 months was introduced from April 2024 which had a positive impact on both occupancy and income during 2024-25. The higher occupancy has resulted in us now looking to recruit more staff. Government funding alone does not cover the running costs of the pre-school and therefore relies heavily on fundraising events, contributions and donations to help cover costs of resources and materials.
The pre-school has a before and after school club for children up to 11. The pre-school also has a holiday club to provide a service for parents outside of term time.
Occupancy was low during the Autumn term 2023 but numbers are increasing well and the launch of the new 2 year old working parent funding from the Government will help this further in 2024-25.
Staff absence has continued to be an issue since COVID to date (March 2025), but the staff team have worked well together to cover it.
We've held some good fundraising events this year including the Easter Egg Trail, Kilnsey Show, the Grand Raffle and the Great Embsay Bake-Off raising £4,431 after expenses. These were successful due to the generous donations from local businesses.
This year has resulted in a surplus of £13,163 due to increased occupancy following the introduction of the Government funding for working parents from the age of 9 months. General costs have increased significantly hence our preschool fees increased by 50p from April 2024.
Public benefit
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance on 'public benefit: running a charity.
FINANCIAL REVIEW
Reserves policy
It is a requirement of the Charity Commission and the policy of the charity to hold a financial reserve.
The reserves of the charity are set out on the balance sheet.
The level of reserve we have deemed necessary is 25% of annual expenses. At this level we believe that the pre school could maintain the services that it provides for a period of 3 months whilst alternative funding sources could be explored.
Results for the year
This year the pre-school has incurred a surplus of £13,163 (2024; Deficit of of £9,191)
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
The trustees of the charity are parents of the children who are interested in running the pre-school. All trustees give of their time freely and share a passion and commitment needed to ensure the pre school remains a success.
Page 2
- Embsay with Eastby Pre school Playgroup
Report of the Trustees for the year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Key management remuneration
The trustees consider that senior management team comprises the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. All trustees give of their time freely and no trustee received remuneration in the year. Details of key management personnel benefits are disclosed in note 5.
The pay of the senior management team is reviewed annually and normally increased in accordance with average earnings.
Induction and training of new trustees
An induction meeting is held with the Management Committee and the manager.
Areas covered at induction include the main obligations of a trustee, the operational framework for the Charity, resourcing and current financial position as set out in the published accounts, and future plans and objectives.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1036590
Principal address
Embsay Village Hall Main Street Embsay Skipton North Yorkshire BD23 6RE
Trustees
M Li (resigned 23.9.24) C Scott (resigned 23.9.24) C Allen N Bean G Holmes E Stead H Best (resigned 23.9.24) W Firth R Spencer S Fountain (appointed 23.9.24) K Tebb (appointed 23.9.24) E Firth (appointed 23.9.24)
Independent Examiner
Andrew Day Walkers Accountants Limited Aireside House Aireside Business Centre Royd Ings Avenue Keighley West Yorkshire BD21 4BZ
20/10/2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ G Holmes - Trustee
Page 3
Independent Examiner's Report to the Trustees of - Embsay with Eastby Pre school Playgroup
Independent examiner's report to the trustees of Embsay with Eastby Pre-school Playgroup
I report to the charity trustees on my examination of the accounts of Embsay with Eastby Pre-school Playgroup (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Act and in carrying 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 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 that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do 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.
Andrew Day
Walkers Accountants Limited Aireside House Aireside Business Centre Royd Ings Avenue Keighley West Yorkshire BD21 4BZ
Date: .............................................
Page 4
- Embsay with Eastby Pre school Playgroup
Statement of Financial Activities
for the year ended 31 March 2025
| 31.3.25 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 6,313 Charitable activities Fees 169,363 Other trading activities 2 5,633 Investment income 3 598 Total 181,907 EXPENDITURE ON Raising funds 3,224 Charitable activities Expenses 165,520 Total 168,744 NET INCOME/(EXPENDITURE) 13,163 RECONCILIATION OF FUNDS Total funds brought forward 54,981 TOTAL FUNDS CARRIED FORWARD 68,144 |
31.3.24 Total funds £ 6,477 125,026 4,549 476 136,528 3,634 142,085 145,719 (9,191) 64,172 54,981 |
|---|---|
The notes form part of these financial statements
Page 5
- Embsay with Eastby Pre school Playgroup
Balance Sheet
31 March 2025
| 31.3.25 | 31.3.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 6 | 6,658 | 6,819 |
| CURRENT ASSETS | |||
| Debtors | 7 | 1,028 | 166 |
| Cash at bank and in hand | 66,637 | 48,156 | |
| CREDITORS | 67,665 | 48,322 | |
| Amounts falling due within one year | 8 | (6,179) | (160) |
| NET CURRENT ASSETS | 61,486 | 48,162 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 68,144 | 54,981 | |
| NET ASSETS | 68,144 | 54,981 | |
| FUNDS | 9 | ||
| Unrestricted funds | 68,144 | 54,981 | |
| TOTAL FUNDS | 68,144 | 54,981 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 20/10/2025
............................................. G Holmes - Trustee
The notes form part of these financial statements
Page 6
- Embsay with Eastby Pre school Playgroup
Notes to the Financial Statements for the year ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on reducing balance and 1% on cost Fixtures and fittings - 20% on reducing balance
All tangible fixed assets are at cost less accumulated depreciation. Cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Assets held under finance lease are depreciated in the same manner as owned assets.
Renewals, repairs and maintenance are charged to profit and loss during the period in which they are incurred.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using a mixture of methods. The depreciation bases are as detailed above.
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are credited or charged to the income statement.
Impairment of fixed assets
At each balance sheet date, the Company reviews the carrying amounts of its property, plant and equipment to determine whether there is any indication that any items of property, plant and equipment have suffered an impairment loss. If any such indications exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
If the recoverable amount of an asset is estimated to be less that its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.
continued...
Page 7
- Embsay with Eastby Pre school Playgroup
Notes to the Financial Statements - continued for the year ended 31 March 2025
1. ACCOUNTING POLICIES - continued
Tangible fixed assets
Where an impairment loss subsequently reserves, the carrying amount of the asset is increased to the revised estimate of its recoverable amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in the prior years. A reversal of an impairment loss is recognised as income immediately.
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 restricted purposes. No restricted fund were received during the year.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Government grants
Government grants are accounted for under the accrual model.
Grants received relating to revenue are recognised as income on a systematic basis over the periods in which the company recognises the related cost for which the grant is intended to compensate.
Grants received to give immediate financial support are recognised as income in the period in which they become receivable.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Fundraising events | 5,633 | 4,549 |
| INVESTMENT INCOME | ||
| Deposit account interest | 31.3.25 £ 598 |
31.3.24 £ 476 |
3. INVESTMENT INCOME
4. TRUSTEES' REMUNERATION AND BENEFITS
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
continued...
Page 8
- Embsay with Eastby Pre school Playgroup
Notes to the Financial Statements - continued for the year ended 31 March 2025
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.3.25 | 31.3.24 | |
|---|---|---|
| Pre school staff | 10 | 9 |
No employees received emoluments in excess of £60,000.
The total employee benefits of the key management personnel of the charity were £20,023 (2024: £27,758)
6. TANGIBLE FIXED ASSETS
| Improvements to property £ COST At 1 April 2024 1,469 Additions - At 31 March 2025 1,469 DEPRECIATION At 1 April 2024 1,368 Charge for year 20 At 31 March 2025 1,388 NET BOOK VALUE At 31 March 2025 81 At 31 March 2024 101 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors |
Fixtures and Computer fittings equipment Totals £ £ £ 30,230 1,309 33,008 1,275 146 1,421 31,505 1,455 34,429 24,296 525 26,189 1,299 263 1,582 25,595 788 27,771 5,910 667 6,658 5,934 784 6,819 31.3.25 31.3.24 £ £ 1,028 166 |
|---|---|
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
continued...
Page 9
- Embsay with Eastby Pre school Playgroup
Notes to the Financial Statements - continued for the year ended 31 March 2025
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Taxation and social security Other creditors MOVEMENT IN FUNDS At 1.4.24 £ Unrestricted funds General fund 54,981 TOTAL FUNDS 54,981 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 181,907 TOTAL FUNDS 181,907 Comparatives for movement in funds At 1.4.23 £ Unrestricted funds General fund 64,172 TOTAL FUNDS 64,172 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 136,528 TOTAL FUNDS 136,528 |
31.3.25 31.3.24 £ £ - 160 5,109 - 1,070 - 6,179 160 Net movement At in funds 31.3.25 £ £ 13,163 68,144 13,163 68,144 Resources Movement expended in funds £ £ (168,744) 13,163 (168,744) 13,163 Net movement At in funds 31.3.24 £ £ (9,191) 54,981 (9,191) 54,981 Resources Movement expended in funds £ £ (145,719) (9,191) (145,719) (9,191) |
|---|---|
9. MOVEMENT IN FUNDS
continued...
Page 10
- Embsay with Eastby Pre school Playgroup
Notes to the Financial Statements - continued for the year ended 31 March 2025
9. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | ||||
|---|---|---|---|---|
| movement | At | |||
| At 1.4.23 | in funds | 31.3.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 64,172 | 3,972 | 68,144 | |
| TOTAL FUNDS | 64,172 | 3,972 | 68,144 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 318,435 318,435 |
Resources Movemen expended in funds £ £ (314,463) 3,972 (314,463) 3,972 |
|---|---|---|
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 11
| INCOME AND ENDOWMENTS Donations and legacies Donations Grants Other trading activities Fundraising events Investment income Deposit account interest Charitable activities Fees Milk Rebate NYCC Early Years Total incoming resources EXPENDITURE Raising donations and legacies Fund raising Event and trip expenses Other trading activities Bad debts Charitable activities Assistants Salaries Social security Pensions contributions Rent Insurance Sundries Refreshments Event cleaning expenses Playgroup requisites Repairs Computer consumables Training courses costs Improvements to property Fixtures and fittings Carried forward |
Embsay with Eastby Pre-school Playgroup Detailed Statement of Financial Activities for the year ended 31 March 2025 31.3.25 31.3.24 £ £ 5,613 2,677 700 3,800 6,313 6,477 5,633 4,549 598 476 66,128 70,837 470 443 102,765 53,746 169,363 125,026 181,907 136,528 1,202 995 1,739 1,946 2,941 2,941 283 693 137,977 118,452 2,703 1,353 3,757 2,547 7,600 6,840 734 701 575 419 2,432 2,439 1,260 1,095 1,390 1,821 595 444 1,562 1,454 1,337 884 20 25 1,299 1,483 163,241 139,957 |
Embsay with Eastby Pre-school Playgroup Detailed Statement of Financial Activities for the year ended 31 March 2025 31.3.25 31.3.24 £ £ 5,613 2,677 700 3,800 6,313 6,477 5,633 4,549 598 476 66,128 70,837 470 443 102,765 53,746 169,363 125,026 181,907 136,528 1,202 995 1,739 1,946 2,941 2,941 283 693 137,977 118,452 2,703 1,353 3,757 2,547 7,600 6,840 734 701 575 419 2,432 2,439 1,260 1,095 1,390 1,821 595 444 1,562 1,454 1,337 884 20 25 1,299 1,483 163,241 139,957 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 12
- Embsay with Eastby Pre school Playgroup
| Charitable activities Brought forward Computer equipment Support costs Management Telephone Post, Stationery & Advertising Governance costs Accountancy and legal fees Total resources expended Net income/(expenditure) |
Detailed Statement of Financial Activities for the year ended 31 March 2025 31.3.25 31.3.24 £ £ 163,241 139,957 263 262 163,504 140,219 512 462 158 39 670 501 1,346 1,365 168,744 145,719 13,163 (9,191) |
|---|---|
This page does not form part of the statutory financial statements
Page 13
REGISTERED CHARITY NUMBER: 1036590
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
- Embsay with Eastby Pre school Playgroup
Walkers Accountants Limited Aireside House Aireside Business Centre Royd Ings Avenue Keighley West Yorkshire BD21 4BZ
- Embsay with Eastby Pre school Playgroup
Contents of the Financial Statements for the year ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
- Embsay with Eastby Pre school Playgroup
Report of the Trustees for the year ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Our objective is to continue providing a high-quality service at an affordable price for the community and to continue to improve our service through careful management, including training, marketing and self-evaluation.
Charitable activities
Embsay-with-Eastby Pre-School Playgroup was established in 1967 and operates from Embsay Village Hall within two designated rooms and an adjacent outdoor area.
The pre-school is managed by a voluntary management committee who are parents/ carers of children attending the group. The committee is elected annually at the Annual General Meeting, which is held in September.
The pre-school playgroup is a member of the Early Years Alliance (previously Pre-school Learning Alliance) and abides by the Pre-School Learning Alliance Constitution, 2011. The aim of the pre-school is to give every child the best possible start in life, laying a secure foundation for future learning. By creating a partnership with parents, and other professional agencies, we support every child to fulfil their potential regardless of ethnicity, culture or religion, home language, family background, learning difficulties or disabilities, gender or ability. The pre-school playgroup is committed to constantly driving to improve the quality of our setting, both physical and emotional, to achieve our vision. The pre-school is regulated by Ofsted and was last inspected March 2022 when the setting was awarded an 'Outstanding' judgement for the second time in succession. In February 2017 we opened an Out of School Provision and Holiday Club which has been very successful and is well attended.
All staff are highly qualified and experienced in childcare. Two new managers took over the day to day running of the setting in September 2024. One has Early Years Teacher status and the other has a PGCE. The administrator has Early Years Professional Status (EYPS) and a BA (Hons) in Childhood Studies. The deputy manager has a Foundation Degree in Young Children's Learning & Development. Two members of staff have Level 3 early years qualifications, one has a level 2 diploma for the Early Years practitioner, and one of the Out of School Club leaders has HLTA status.
The staff continue to attend regular training in all relevant areas to ensure skills are up-to-date. There are policies and procedures to cover all aspects of the pre-school and these are reviewed regularly by the staff team and the management committee.
Page 1
- Embsay with Eastby Pre school Playgroup
Report of the Trustees for the year ended 31 March 2025
OBJECTIVES AND ACTIVITIES
Significant activities
Children can attend from the age of 2 years.
The pre-school opens every week day term time, from 7.30am to 5.30pm with extended opening hours introduced to help with demand from working parents. Government funding for 3 and 4-year olds is available through the pre-school for up to 30 hours per week for 38 weeks of the year, from the term after which they are 3 years old. New Government funding for working parents from the age of 9 months was introduced from April 2024 which had a positive impact on both occupancy and income during 2024-25. The higher occupancy has resulted in us now looking to recruit more staff. Government funding alone does not cover the running costs of the pre-school and therefore relies heavily on fundraising events, contributions and donations to help cover costs of resources and materials.
The pre-school has a before and after school club for children up to 11. The pre-school also has a holiday club to provide a service for parents outside of term time.
Occupancy was low during the Autumn term 2023 but numbers are increasing well and the launch of the new 2 year old working parent funding from the Government will help this further in 2024-25.
Staff absence has continued to be an issue since COVID to date (March 2025), but the staff team have worked well together to cover it.
We've held some good fundraising events this year including the Easter Egg Trail, Kilnsey Show, the Grand Raffle and the Great Embsay Bake-Off raising £4,431 after expenses. These were successful due to the generous donations from local businesses.
This year has resulted in a surplus of £13,163 due to increased occupancy following the introduction of the Government funding for working parents from the age of 9 months. General costs have increased significantly hence our preschool fees increased by 50p from April 2024.
Public benefit
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance on 'public benefit: running a charity.
FINANCIAL REVIEW
Reserves policy
It is a requirement of the Charity Commission and the policy of the charity to hold a financial reserve.
The reserves of the charity are set out on the balance sheet.
The level of reserve we have deemed necessary is 25% of annual expenses. At this level we believe that the pre school could maintain the services that it provides for a period of 3 months whilst alternative funding sources could be explored.
Results for the year
This year the pre-school has incurred a surplus of £13,163 (2024; Deficit of of £9,191)
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
The trustees of the charity are parents of the children who are interested in running the pre-school. All trustees give of their time freely and share a passion and commitment needed to ensure the pre school remains a success.
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- Embsay with Eastby Pre school Playgroup
Report of the Trustees for the year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Key management remuneration
The trustees consider that senior management team comprises the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. All trustees give of their time freely and no trustee received remuneration in the year. Details of key management personnel benefits are disclosed in note 5.
The pay of the senior management team is reviewed annually and normally increased in accordance with average earnings.
Induction and training of new trustees
An induction meeting is held with the Management Committee and the manager.
Areas covered at induction include the main obligations of a trustee, the operational framework for the Charity, resourcing and current financial position as set out in the published accounts, and future plans and objectives.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1036590
Principal address
Embsay Village Hall Main Street Embsay Skipton North Yorkshire BD23 6RE
Trustees
M Li (resigned 23.9.24) C Scott (resigned 23.9.24) C Allen N Bean G Holmes E Stead H Best (resigned 23.9.24) W Firth R Spencer S Fountain (appointed 23.9.24) K Tebb (appointed 23.9.24) E Firth (appointed 23.9.24)
Independent Examiner
Andrew Day Walkers Accountants Limited Aireside House Aireside Business Centre Royd Ings Avenue Keighley West Yorkshire BD21 4BZ
20/10/2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ G Holmes - Trustee
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Independent Examiner's Report to the Trustees of - Embsay with Eastby Pre school Playgroup
Independent examiner's report to the trustees of Embsay with Eastby Pre-school Playgroup
I report to the charity trustees on my examination of the accounts of Embsay with Eastby Pre-school Playgroup (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Act and in carrying 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 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 that in any material respect:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do 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.
Andrew Day
Walkers Accountants Limited Aireside House Aireside Business Centre Royd Ings Avenue Keighley West Yorkshire BD21 4BZ
Date: .............................................
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Statement of Financial Activities
for the year ended 31 March 2025
| 31.3.25 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 6,313 Charitable activities Fees 169,363 Other trading activities 2 5,633 Investment income 3 598 Total 181,907 EXPENDITURE ON Raising funds 3,224 Charitable activities Expenses 165,520 Total 168,744 NET INCOME/(EXPENDITURE) 13,163 RECONCILIATION OF FUNDS Total funds brought forward 54,981 TOTAL FUNDS CARRIED FORWARD 68,144 |
31.3.24 Total funds £ 6,477 125,026 4,549 476 136,528 3,634 142,085 145,719 (9,191) 64,172 54,981 |
|---|---|
The notes form part of these financial statements
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Balance Sheet
31 March 2025
| 31.3.25 | 31.3.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 6 | 6,658 | 6,819 |
| CURRENT ASSETS | |||
| Debtors | 7 | 1,028 | 166 |
| Cash at bank and in hand | 66,637 | 48,156 | |
| CREDITORS | 67,665 | 48,322 | |
| Amounts falling due within one year | 8 | (6,179) | (160) |
| NET CURRENT ASSETS | 61,486 | 48,162 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 68,144 | 54,981 | |
| NET ASSETS | 68,144 | 54,981 | |
| FUNDS | 9 | ||
| Unrestricted funds | 68,144 | 54,981 | |
| TOTAL FUNDS | 68,144 | 54,981 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 20/10/2025
............................................. G Holmes - Trustee
The notes form part of these financial statements
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Notes to the Financial Statements for the year ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on reducing balance and 1% on cost Fixtures and fittings - 20% on reducing balance
All tangible fixed assets are at cost less accumulated depreciation. Cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Assets held under finance lease are depreciated in the same manner as owned assets.
Renewals, repairs and maintenance are charged to profit and loss during the period in which they are incurred.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using a mixture of methods. The depreciation bases are as detailed above.
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are credited or charged to the income statement.
Impairment of fixed assets
At each balance sheet date, the Company reviews the carrying amounts of its property, plant and equipment to determine whether there is any indication that any items of property, plant and equipment have suffered an impairment loss. If any such indications exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
If the recoverable amount of an asset is estimated to be less that its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.
continued...
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Notes to the Financial Statements - continued for the year ended 31 March 2025
1. ACCOUNTING POLICIES - continued
Tangible fixed assets
Where an impairment loss subsequently reserves, the carrying amount of the asset is increased to the revised estimate of its recoverable amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in the prior years. A reversal of an impairment loss is recognised as income immediately.
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 restricted purposes. No restricted fund were received during the year.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Government grants
Government grants are accounted for under the accrual model.
Grants received relating to revenue are recognised as income on a systematic basis over the periods in which the company recognises the related cost for which the grant is intended to compensate.
Grants received to give immediate financial support are recognised as income in the period in which they become receivable.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Fundraising events | 5,633 | 4,549 |
| INVESTMENT INCOME | ||
| Deposit account interest | 31.3.25 £ 598 |
31.3.24 £ 476 |
3. INVESTMENT INCOME
4. TRUSTEES' REMUNERATION AND BENEFITS
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
continued...
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Notes to the Financial Statements - continued for the year ended 31 March 2025
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.3.25 | 31.3.24 | |
|---|---|---|
| Pre school staff | 10 | 9 |
No employees received emoluments in excess of £60,000.
The total employee benefits of the key management personnel of the charity were £20,023 (2024: £27,758)
6. TANGIBLE FIXED ASSETS
| Improvements to property £ COST At 1 April 2024 1,469 Additions - At 31 March 2025 1,469 DEPRECIATION At 1 April 2024 1,368 Charge for year 20 At 31 March 2025 1,388 NET BOOK VALUE At 31 March 2025 81 At 31 March 2024 101 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors |
Fixtures and Computer fittings equipment Totals £ £ £ 30,230 1,309 33,008 1,275 146 1,421 31,505 1,455 34,429 24,296 525 26,189 1,299 263 1,582 25,595 788 27,771 5,910 667 6,658 5,934 784 6,819 31.3.25 31.3.24 £ £ 1,028 166 |
|---|---|
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
continued...
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Notes to the Financial Statements - continued for the year ended 31 March 2025
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Taxation and social security Other creditors MOVEMENT IN FUNDS At 1.4.24 £ Unrestricted funds General fund 54,981 TOTAL FUNDS 54,981 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 181,907 TOTAL FUNDS 181,907 Comparatives for movement in funds At 1.4.23 £ Unrestricted funds General fund 64,172 TOTAL FUNDS 64,172 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 136,528 TOTAL FUNDS 136,528 |
31.3.25 31.3.24 £ £ - 160 5,109 - 1,070 - 6,179 160 Net movement At in funds 31.3.25 £ £ 13,163 68,144 13,163 68,144 Resources Movement expended in funds £ £ (168,744) 13,163 (168,744) 13,163 Net movement At in funds 31.3.24 £ £ (9,191) 54,981 (9,191) 54,981 Resources Movement expended in funds £ £ (145,719) (9,191) (145,719) (9,191) |
|---|---|
9. MOVEMENT IN FUNDS
continued...
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Notes to the Financial Statements - continued for the year ended 31 March 2025
9. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | ||||
|---|---|---|---|---|
| movement | At | |||
| At 1.4.23 | in funds | 31.3.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 64,172 | 3,972 | 68,144 | |
| TOTAL FUNDS | 64,172 | 3,972 | 68,144 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 318,435 318,435 |
Resources Movemen expended in funds £ £ (314,463) 3,972 (314,463) 3,972 |
|---|---|---|
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
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| INCOME AND ENDOWMENTS Donations and legacies Donations Grants Other trading activities Fundraising events Investment income Deposit account interest Charitable activities Fees Milk Rebate NYCC Early Years Total incoming resources EXPENDITURE Raising donations and legacies Fund raising Event and trip expenses Other trading activities Bad debts Charitable activities Assistants Salaries Social security Pensions contributions Rent Insurance Sundries Refreshments Event cleaning expenses Playgroup requisites Repairs Computer consumables Training courses costs Improvements to property Fixtures and fittings Carried forward |
Embsay with Eastby Pre-school Playgroup Detailed Statement of Financial Activities for the year ended 31 March 2025 31.3.25 31.3.24 £ £ 5,613 2,677 700 3,800 6,313 6,477 5,633 4,549 598 476 66,128 70,837 470 443 102,765 53,746 169,363 125,026 181,907 136,528 1,202 995 1,739 1,946 2,941 2,941 283 693 137,977 118,452 2,703 1,353 3,757 2,547 7,600 6,840 734 701 575 419 2,432 2,439 1,260 1,095 1,390 1,821 595 444 1,562 1,454 1,337 884 20 25 1,299 1,483 163,241 139,957 |
Embsay with Eastby Pre-school Playgroup Detailed Statement of Financial Activities for the year ended 31 March 2025 31.3.25 31.3.24 £ £ 5,613 2,677 700 3,800 6,313 6,477 5,633 4,549 598 476 66,128 70,837 470 443 102,765 53,746 169,363 125,026 181,907 136,528 1,202 995 1,739 1,946 2,941 2,941 283 693 137,977 118,452 2,703 1,353 3,757 2,547 7,600 6,840 734 701 575 419 2,432 2,439 1,260 1,095 1,390 1,821 595 444 1,562 1,454 1,337 884 20 25 1,299 1,483 163,241 139,957 |
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This page does not form part of the statutory financial statements
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| Charitable activities Brought forward Computer equipment Support costs Management Telephone Post, Stationery & Advertising Governance costs Accountancy and legal fees Total resources expended Net income/(expenditure) |
Detailed Statement of Financial Activities for the year ended 31 March 2025 31.3.25 31.3.24 £ £ 163,241 139,957 263 262 163,504 140,219 512 462 158 39 670 501 1,346 1,365 168,744 145,719 13,163 (9,191) |
|---|---|
This page does not form part of the statutory financial statements
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