## **ALL SAINTS PRE-SCHOOL PLAYGROUP**
**UNAUDITED ACCOUNTS Charity 1036614**
**FOR THE YEAR ENDED 31 AUGUST 2024**
**All Saints Pre School Playgroup Year ended 31[st] August 2024**
|**Accountants**|Jody Kendall ACA|
|---|---|
||8 Craiglands Park|
||Ilkley|
||West Yorkshire|
||LS29 8SX|
|**Business Address**|Litle Lane Children's Centre|
||Litle Lane|
||Ilkley|
||West Yorkshire|
||LS29 8HZ|
|**Bankers**|HSBC Bank PLC|
||1 Wells Road|
||Ilkley|
||West Yorkshire|
||LS29 8HG|
|**Trustees**|Jessica Bryet - Chair|
||Sarah Tunstall - Treasurer|
||Hannah Osieku - Secretary|
||Hannah Kane|
||Tamsin Wood|
||Karen Smith|
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**All Saints Pre School Playgroup Year ended 31[st] August 2024**
## **Treasurers Report 2024**
The Pre-School has continued to suffer financially where there continues to be a low birth rate alongside the new government funding for babies which is attracting more children to full daycare nurseries that operate all the year round.
On a more optimistic note, numbers are increasing with a larger cohort developing. This continued low intake has meant that Pre-School is running at a loss for this financial year. However, our current balance of unrestricted funds of 47.7K will support Pre-School through the next financial year.
Baby Saints has continued its work through various grants and now operates a partnership with Maternity Circles in Keighley which is attracting more parents. Priorities over the following year for Baby Saints is to work closer with health professionals and for us to continue to explore other funding opportunities.
Pre-School continues to work on a sustainability plan in what are very turbulent times for the early years sector. Our new committee is working hard on other fundraising activities for the Pre-School.
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**All Saints Pre School Playgroup Year ended 31[st] August 2024**
## **Accountants Report**
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## J Kendall ACA
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**All Saints Pre School Playgroup Year ended 31[st] August 2024**
## **Income Statement for the year ended 31[st] August 2024**
|**Income**
Fees received
Fundraising
Milk rebate
Grants
**Administratve expenses**
Staf salaries
Training
Uniforms
Rent and power
Equipment & repairs
Food
Insurance, memberships and subscriptons
Website
Milk
Accountancy
Ofce expenses, Phone
Presents
Children's trip
Sundry expenses
**Surplus/(Defcit) for the year**|**£**
**£**
**£**
**£**
**£**
**£**
Unrestricted
General Fund
Restricted
Funds
**Total**
Unrestricted
General
Fund
Restricted
Funds
**Total**
**2024**
**2023**|
|---|---|
||68,284
**68,284**
72,639
**72,639**
-
**-**
49
**49**
253
**253**
382
**382**
5,250
**5,250**
7,250
**7,250**
68,537
5,250
**73,787**
73,070
7,250
**80,320**
68,206
7,129
**75,335**
72,565
1,053
**73,618**
495
**495**
302
6,250
**6,552**
201
**201**
36
**36**
11,000
600
**11,600**
10,841
1,800
**12,641**
1,406
**1,406**
2,269
145
**2,414**
912
**912**
845
**845**
1,356
**1,356**
1,248
**1,248**
-
**-**
145
**145**
414
**414**
396
**396**
360
**360**
360
**360**
405
**405**
382
**382**
-
**-**
41
**41**
-
**-**
126
**126**
123
**123**
61
**61**
84,878
7,729
**92,607**
89,617
9,248
**98,865**|
||**(16,341)**
**(2,479)**
**(18,820)**
**(16,547)**
**(1,998)**
**(18,545)**|
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**All Saints Pre School Playgroup Year ended 31[st] August 2024**
## **Balance Sheet as at 31[st] August 2024**
**----- Start of picture text -----**
2024 2023
£ £ £ £
Current assets
Cash at bank and In hand 53,600 68,885
Prepayments/(Accruals) (5,365) (1,830)
Net current assets 48,235 67,055
Capital account
Unrestricted Funds 47,735 64,076
Restricted income funds 500 2,979
48,235 67,055
**----- End of picture text -----**
I approve the accounts set out on pages 2 to 3. I acknowledge my responsibility for the accounts, including the appropriateness of the receipts and payments accounting basis.
Signed Date
## **Notes to the Accounts**
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**All Saints Pre School Playgroup Year ended 31[st] August 2024**
## **1 Accounting Policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
All Saints Pre-School Playgroup meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
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**All Saints Pre School Playgroup Year ended 31[st] August 2024**
## **1 Accounting policies (continued)**
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and cash held on short term deposits, that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
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.
## 2 **Grants – Restricted Fund**
|2**Grants – Restricted Fund**|2**Grants – Restricted Fund**|
|---|---|
|**Opening Balance**
**£**
**Received in**
**the year**
**£**
**Spent in the**
**year**
**£**
**Closing Balance**
**£**||
|||
|Department of Educaton Mentors
Programme
-
3000
(3,000)
-||
|Best Practce Network|-
1750
(1,750)
-|
|Additonal Restrictons Grant|1,979
-
(1,979)
-|
|
Neighbourly|1,000
-
(1,000)
-|
|Groundwork|-
500
-
500|
|Total Restricted Grants Fund|2,979
5,250
7,729
500|
Department of Education Mentors Programme – Release of V Wood to provide mentoring support.
Best Practice Network – One off grant to support training needs of staff members
Neighbourly Grant – One off grant from M&S to support the running of Baby Saints
Additional Restrictions Grant – Launch of Baby Saints.
Groundwork – Tesco fundraising for Baby Saints
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