**Holmbridge Pre-School** Charity number 1036859
## **Annual Report and Financial Statements**
**for the year ended 31 July 2024**
## **Holmbridge Pre-School**
## **Annual Report and Financial Statements**
## **for the year ended 31 July 2024**
|**Contents**|**Page**|
|---|---|
|Trustees’ Report|2 – 3|
|Examiner’s Report|4|
|Receipts and Payments Account|5|
|Statement of Assets and Liabilities|6|
|Notes to the Accounts|7 - 8|
## **Holmbridge Pre-School Trustees’ Report**
The Trustees during the year were:
**Position** Adam Howarth Chair Samantha Clegg Treasurer Secretary
## **Name**
## **Method of Appointment**
Trustees are elected by the members at the AGM.
## **Principle Address**
The Bandroom Woodhead Road Holmbridge Holmfirth HD9 2SA
## **Bankers**
Lloyds TSB Yorkshire Bank plc 1 Westgate 40 New Street Huddersfield Huddersfield HD1 2DN HD1 2BT
## **Governing Document**
Constitution dated 14 September 1992; amended 3 October 2006, 22 May 2007 and 16 September 2008
## **Objects of the Organisation**
To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.
2
## **Holmbridge Pre-School Trustees’ Report (continued)**
## **Review of Progress and Achievements**
Holmbridge Pre-School was set up in 1970 in the premises of Holme Silver Band and since then it has provided an important and valuable service in village community. The Pre-School is a registered charity which offers a caring, safe learning environment where children learn through play and develop many skills. In April 2014 the Out of School Club was created to provide wrap around care for primary aged children from the local schools.
The Pre-School is managed by a committee of parents and members of the community who volunteer their time to support it. The committee is responsible for reviewing policy and practice, fundraising and allocation of funds.
Our accounts for the year ended 31 July 24 are for a trading period of 5 months from 1 August 23 to 31 December 23 show a net deficit of £12,866. This compares to net positive receipts of £15,732 for the 12 months previous year.
Holmbridge Pre-School changed its charitable status to a Charitable Incorporated Organisation (CIO) and transferred all staff, cash assets and operations to Holmbridge Pre-School and Out of School Club CIO (Charity No. 1182005) from 1 January 2024.
The Staff have continued to further their own knowledge during the year by attending training courses and by accessing online training.
3
## **Holmbridge Pre-School**
## **Independent Examiner’s Report on the Accounts of Holmbridge Pre-School for the year ended 31 July 2024**
I report on the accounts of the charity as set out on pages 5 to 8.
## **Respective Responsibilities of the Trustees and the Examiner**
As the charity’s trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of the section 43(2) of the Charities Act 1993 does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 43 of the 1993 Act; following the procedures laid down in the general Directions given by the Charity Commission under section 43(7)(b) of the 1993 Act and to state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Report**
My examination was carried out in accordance with the 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 you as 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 the course of my examination, no matter has come to my attention:
- 1) which gives me reasonable cause to believe that in, any material respect the requirements:
- a) to keep proper accounting records in accordance with section 41 of the 1993 Act; and
- b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 1993 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.
Signed: ........................................................................... Name: ………………………………………………………………………… Date: .............................................................................
4
## **Holmbridge Pre-School Receipts and Payments Account for the year ended 31 July 2024**
|_Notes_
**Receipts**
Grants and Donations
_2_
Pre-School Fees
Out of School Club Fees
Fundraising
Miscellaneous Income
**Total Receipts**
**Payments**
Salaries and NICs
Rent and Rates
Utilities
Insurance
Equipment and Consumables
Trips and Activities
Milk and Food
Administration
Telephone
Uniforms
Travel
Training
Subscriptions
Photographs
Fundraising Costs
Accountancy
Repairs and Renewals
Sundries
**Total Payments**
**Net Receipts/(Payments)**
**Cash Fund Balances brought forward**
**Cash Fund Transferred to CIO (1182005)**
**Cash Fund Balances carried forward**|**2024**
**Unrestricted**
**Funds**
£
-
14,078
16,075
-
325
30,478
36,100
-
2,725
-
515
158
1,267
318
230
-
-
935
-
-
-
-
640
456
43,344
(12,866)
106,374
(93,508)
-|**2024**
**Restricted**
**Funds**
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,332
(1,332)
-|**2024**
**Total**
**funds**
£
-
14,078
16,075
-
325
30,478
36,100
-
2,725
-
515
158
1,267
318
230
-
-
935
-
-
-
-
640
456
43,344
(12,866)
107,706
(94,840)
-|**2023**
**Total**
**funds**
£
-
83,426
39,643
-
475|
|---|---|---|---|---|
|||||123,544|
|||||87,976
-
8,546
595
2,099
486
3,775
833
873
-
-
150
50
-
-
-
1,903
525|
|||||107,811|
|||||15,733
91,973
-|
|||||107,706|
5
## **Holmbridge Pre-School**
## **Statement of Assets and Liabilities for the year ended 31 July 2024**
|**Cash Funds**
Cash at Lloyds TSB
Cash at Yorkshire Bank
Cash in Hand
**Total cash Funds**|**2024**
Unrestricted
£
90,905
2,503
100
93,508|**2024**
**2024**
Restricted
Transfer to CIO
£
£
1,332
(92,237)
-
(2,503)
-
(100)
1,332
(94,840)|**2024**
Total
£
-
-
-
-|**2023**
Total
£
105,103
2,503
100|
|---|---|---|---|---|
|||||107,706|
All cash funds transferred to Holmbridge Pre-School and Out of School Club CIO (1182005) with the charitable status change.
|**Other Monetary Assets**
Debtors - fees
**Assets Retained for the Organisation's Own Use**
Computer (2014)
**Liabilities**
HMRC - PAYE|£
-
-
**2024**
£
-
-|**2023**
£
-|
|---|---|---|
|||-|
## **Approval of the Accounts**
The annual report and accounts were approved at a meeting of the Trustees held on:
Date: Name: Signed: on behalf of the Trustees.
6
## **Holmbridge Pre-School Notes to the Accounts For the year ended 31 July 2024**
## **1 Accounting Policies**
## **a Basis of Accounting**
The Trustees have taken advantage of Section 42(3) of the Charities Act 1993 and have prepared the accounts on a receipts and payments basis.
## **b Taxation**
As a registered charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of items to which it relates.
## **c Fund Accounting**
Funds held by the charity are either:
## **Unrestricted General Funds**
These are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.
## **Restricted Funds**
These are funds that 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.
## **Designated Funds**
These are funds set aside by the Trustees out of unrestricted general funds for specific future purposes or projects.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Holmbridge Pre-School**
## **Notes to the Accounts**
**for the year ended 31 July 2024**
|**2**
**Grants and Donations**
**2024**
**Unrestricted**
**Funds**
£
-
-
**3**
**Staff Costs and Numbers**
Gross Salaries
Social Security Costs
AE Pension Costs
The average number of employees during the year was 7 (2023: 7)
**4**
**Restricted Funds Summary**
Balance bfwd
£
Kirklees MC
_1_
812
Kirklees MC
_2_
520
1332|**2024**
**Restricted**
**Funds**
£
-
-
Incoming
£
0
0
0|**2024**
**2023**
**Total**
**Total**
**funds**
**funds**
£
£
-
-
-
-
**2024**
**2023**
**£**
**£**
35,691
87,181
-
-
409
795
36,100
87,976
Outgoing
Balance tfr to CIO
£
£
0
812
0
520
0
1332|
|---|---|---|
## **Purpose of Restricted Funds**
|Kirklees MC|_1_|Graduate Leader Fund|
|---|---|---|
|Kirklees MC|_2_|To fund training of staff on non-mandatory courses.|
- **5 Trustee Remuneration and Expenses**
No Trustees received any remuneration or expenses during the accounting period.
## **6 Related Party Transactions**
All cash assets, staff and operations were transferred from Holmbridge Pre-School (Charity No 1036859) to Holmbridge Pre-School & Out of School Club CIO (Charity No 1182005) on 1 January 2024 with the change of charitable staus.
8