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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 **----- Start of picture text -----**
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. **----- Start of picture text -----**
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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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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. 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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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