CHARITY P4UMBER.. 1040505 HARDEN PRE-SCHOOL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021
HARDEN PRE-SCHOOL YEAR ENDED31 AUGusf2021 coKrENTS LEGAL AND ADMIN15fRAnVE INFORMAnoN INDEPENDENT EXAMINER'S REPORT TRUSTEES REPORT STATEMENT OF FINANCIAL AcnvmES BALANCE 5HEEr NOTES TO THE ACCOLINTS 7-11 DETAILED INCOME AND EXPENDMJRE REPORT
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGU 2021 LEGAL AND ADMINisfRATIVE INFORMATION CHARITY NUMBER: 1040505 TRUSTEE5: john Miles Celine Kicks Rebecca RoLrth Helen Rayner Juliet Vo Melanie Mvrley Candice Kornioczi Karen Clarke (Nominated IndNiduall (Resigned 31121201 (Appointed 31121201 PRIPKIPAL ADDRESS: The Memorial Hall Harden Binglev West Yorkshire BD16 IJP REPORTING ACCOUNTANTS: Wilkinson and Partners Chartered AccoLtntants Fairfax House 6A Mill Field Road Cottingley Business Park Bingley West Yorkshire BD16 IPY
INDEPENDENT EXAMINERS REPORT TO THE TRusfEES OF THE HARDEN PRE-SCHOOL- CHARtrY NUMBER 1040505 This report is in respect of the accounts forthe year ended 31 August 2021, set out on pages 3 to 11. R¢sl¥e responsibilities ofthe trustee5 and examlner The charity's trustees a resp)nsibk lor the preparation of the accounts. The charity's trustees CORsider that an audit required for this year under sertion 44 of the Charities Act Zoii I'the Charties Art") and that an independent examination is needed. It is my reSpthrtY. i. to examine the x¢(nts under sertion 145 of the Charities Act. to fdky•rf the kycdvres laid down in the general Directions given by the Charity c.s. lur*Jer Section 14515llbl of the Chartties Act), and to Skte particular matters have come to my atterition. isis of i1ependent exarniner's ststement examinatson was carried out in accordance wtth the general Direction5 glven by the Comrnission. An examination include$ 3 review of the accoLtnting records kept the charity and a Comparison of the accounts presented with these records. It a150 irKludes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees Conrning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and onsequently no opinion is grven as to whether the accounts pSeTrt a 'true and fai Vtew and the report is limited to those matters set out in the ststement below. pendent exarniner'5 statement In connertion with my examination. no mater has come to my attention: l. which gwes me reasonable cause to believe that, in any material respect, the requirements: i. to keep accounting records in accordance with section 130 of the Chartties Att; and li. to prepare account5 which accord with the accounting records and comply with the accounting reouirements of the Charfcies Art have not been met- or 2. to which, in my opinion, attention should be drawn in order to enable a proper nderstandI of the accounts to be reached. Signed.. Mr P Raistrick Wilkinson and Partners Chartered Accountsnts Fairfax House 6a Mill Field Road Bingley, BD16 IPY Dated: 10th November 2021
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUST2021 TRusfEES ANNUAL REPORT OBIEcllvES AND AcllviTIES The objertNes of the Pre-s¢hool are to enhance the development of children under the st8tutOry school age by encouraging parents to understand and provide forthe needs of their children through our committee group. The prckn athitr¥es its objective5 by providin8 education over nine sessions week in commun¢ty building, providin8 a caring learning environment for Maxi of 40 children aged 24 years old in each session within two different classe5. Lkn Ig 2018 Harden Pre-school began the process of taking over Harden Memorial a5 a Clynmunity Asset transfer from Bradford Council. This is still processing zlvw tr Y1cr(Or but we no longer pay the council renL we receive any revenue wryare hire and are responsible for the up keep and maintaining the building. perfoniiing the above actNities. the tnjstees have had regard to the guidance iS9Jed bythe Charities Commission on public benefit. FINANCIAL REVSEW At 31 August 2021 the charty held reserves of £130,24912020= £125.7681. It s the policy of the chartty to hold sufficient reserves such that it could continue to operate should there be a reduction in the number of children attending or f*ed to move premises. as the f4rture of the communty building is the subject of th5cuwn wf(h the local authorty. The trustees consider that the level of serveS currently held is currently excessive and a in the process of reducing reserves through increased investment in staff and infra-structure. Other than the referen made above to discussions with the IcKal authority regarding the communty buildin& there are no further significant conMS l>>Jt the charity continuing a5 a going concern. STRLThIRE. GOVERNANCE AND MANAGEMENT Pre-school was established by a constitution adopted on 29 March 1994, amended on 11 June 1996 and 12 February 2(K)l. More recently the Pre-school has adopted the 2011 constitution on 29 November 2013. The Organation wa5 registered as a charity on I September 1994. Trustees are appointed from time to time. in accordance wrfch the constitution, in order to provide management and direction for the Pre4chool.
HARDEN PRE-SCHOOL YEAR ENDED 31 AUGUS[ 20ZI TRusfEES ANNUAL REPORT (CONTINUED) TrUSTEES Trustees who acted during the year We as follows. John Miles Celirte Kicks JL*t Vo K¥tp IP4ominated Individuall srATEhfKf OF TRUSTEES. RESPONSIBIUTIES charities Act 2011, the trustees of the Pre-school are required to prepare staement of financial activities and a balance sheet for each financial year. In addttion the trLlStees are responsible for keeping proper accounting records which are sufficient to show and explain the charity's transartions and to disclose with reasonable accuracy at any time the financial position of the Pre-school. They are responsible for the saleBuarding the assets of the charty and hence for taking reaSCYbe steps for the prevention of fraud or other irregularrties. Tre tTU5rees dedare that they have approved the trustee5' report above. Syed on behalf of the charity's trustees John Miles- Chair Person Cellne Kicks- Secretary l(kn Pknember 2021
EN PRE-SCHOOL YEAR ENDED 31 AUGUST 2021 srATEMEKf OF FINANCIAL AcfiviTIES Total funds Prlor Year funds fund5 rMe fvnds 2021 2021 2021 2020 111,634 55.431 2,269 612 169,946 111,634 55.431 2,269 612 107,732 30,461 1,713 1,387 141,293 T•#1 169.946 165,441 24 165.441 24 137.030 132 Trt 165,465 165,465 137.162 Ilet Incornellexpendrr¢l before tment8alnslll0es1 4.481 4.481 4.131 4,481 4,481 4.131 125,768 125.768 121.637 130,249 130.249 125,768 Page S
TrRDEN PRE.5CHOOL YEAR ENDED 31 AUGUSf 2021 Unr•strkted Restricted lund5 In¢omÈfunds Total Prlor Year nd5 funds Note 2021 2021 2020 . r 3&-.x h1 138,105 138.105 135,736 138,105 138,105 135,736 •rnxhits falllng 7.856 7,856 9,968 130.249 130.249 125.768 F•5 ofthe Charity --th ncome funds LYe5tn"cted funds 130.249 130,249 130.249 130.249 125.768 125.768 fr131 Statements were approved by the trustee5 on 10th November 2021 and syed on trir behalf by.. John Miles- Chair Person Celine Kicks- Secretary PaKe6
+WfEN PRE.SCHOOL IEAR EMDED 31 AUGusf 2021 Irn TO THE FINANaAL STATEmEPs l OF PRÉPARAnON Ll basis of accounts Tlw"atcounts have been prepared under the historical cost convention with iterns re(tSe(l at Cost or trarhsactton value unless otherwise stated in the reJe¥3nt note5 to these accounts. ((nts he been prepared in accordance wtth the Statement of Prartice: Accounting and Reporting by Charities preparing accordance with the Financial Repwjrting Standard applicable LK and Republic of 1laftd IFRS1021 issued on 16 July 2014 and wtth the Owtr5 Act 2011. trustees consider that the charity is a going concern and these accounts •e been prepared ort that basis. L3 thange of accounting pollcy The accounts present a true and fairview and the accounting policies adopted are thjse crtlined in note 2. L4 Owy5 to ¥counting e5timate5 -eS to accounting estimates have occurred in the reporting period. •w> material prior year errors have been identified in the reporting period. 2 ACC(xipinNG POUCIES Rewiition of income *xome is included in the Statement of Financial Activities ISOFAI when: i tre charity becomes entitled to the resources rt s Thre likley than not that the trustees will retve the resources rrkytary value can be measured with Sufficient reliability. TY-. e :.as no offsetting of assets and liabilrties, or income and txpenditure, unless required or permitted by the FRS 102 SORP or FRSIO2.
IEAI EPIDED 31 AUGUST 2021 Iwms TO THE FINANaAL 5TATEMENrs 12 Icontinued) Grants and donations are only included in the SOFA when the general income recwrth)n criteria are met. L3 E4¥•¥kn and Ilabllltles are recognised where it is a more likleythan not that there is a legal (V obligation committing the charity to pay out resources and the of the obligation can be measured with reasonable certainty. cnarity has creditors which are measured at the settlement amounts less trade discounts. PrThisions for Ilabllitie5 A Iiabil¢y is measured on recognfcion at its historical cost and then subsequently meawred at the best estimate of the amount required to settle the otr%atKJn at the reporting date. cNinty has no material assets otherthan the cash reserves which it held ar end.
7EAA EIIDED 31 AUGusf 2021 Irn TO ThE FINANCIAL STATEMENrs 3 •AUY515 OF IIKOME Unrestrlrted Restricted fvnds IncomÈlund5 2021 Totsl funds 2021 Prior Year funds 2020 101,747 9.887 111.634 101,747 9,887 111,634 99,067 8.665 107,732 45.289 2,269 10,754 58.312 45,289 2.269 10.754 58.312 20,818 1,713 11,030 33,561 Lknr ch¥itatde activities T(tsl Income 169,946 169,946 141,293 4 WLYSIS OF GRApifs RECEIVED 2021 2020 MDC- NurseryGrants 101.747 99,067 grant 9.887 111,634 8,665 107,732 Page 9
IEM EIQED 31 AUGUST 2021 IKITFS TO ThE FINANCIAL STATEMENrs 5 AIULYSS OF EXPENDITURE Unrestrkted Restrirted fund5 InC0Th funds 2Qi 2021 Total funds 2021 Prlor Year funds 2020 E¥Thlitwe on ralsln8 fund5 si=tssts 24 24 132 24 24 132 es •w wages 126.715 17,689 126.715 17,689 111,672 12,019 1,194 2,685 979 1.038 7,443 wenditure thYw&r3ti costs 4,020 4,264 1.068 11.685 4,020 4,264 1,068 11.685 and resour fvEkn)nal fees Tsxal 165.441 165,441 137,030 Trtal Exwdlture 165.465 165,465 137.162 •aLS OF CERTAIN TYPE5 OF EXPENDITURE F•B lor elamlnatil ofthe a¢ts 2021 2020 1,068 1,038 1.068 978 2021 2020 5qlrn •¥1 wages 119,943 5.234 1.538 126,715 106,234 4,207 1,231 111,672 c(rtnbutions d late to charitable athities. IIDo*yes were paid in excess 01 £60.( during the period. 2020 12 nt in the year 12 Pale 10
TEM EYrf)£D 31 AUGusf 2021 TO THE HNANCIAL STATEMEKrs • cIEYrois AND ACCRUAiS 2021 2020 4,943 1,068 1,845 7,856 6,598 1,038 2.332 9.968 <*YJ e.ved in advan 4,943 6,598 9 CASHAT BANKAND IN HAND 2021 2020 dep)&t account 70,000 68.105 138,105 70.000 65.736 135.736 AKIS OF THE CHARITY 2021 2020 Funds at the beginning ofthe perkxj •owent in funds during the period Ind5 at the end ofthe period 125,768 4.481 130,249 121.637 4,131 125,768 Page li
•Wrn" PRE.SCHOOL EK%D 31 AUGUST 20ZI ITrAiED IIKOME AND EXPENDfTURE AccouKr 2021 2020 45.289 101,747 9,887 2,269 3.706 1.058 42 5,336 612 169.946 20,818 99,067 8,665 1,713 1.453 601 71 7,518 1,387 141.293 grants 8rants Fkrtyaising raphs ¥aen Memorial Hall hire Ctrr income ages and salaries Pension Contributions Equipment Grant expendrture Fundraising costs Property repairs & improvement -ght & heat qates and water ',ryJr3nce 125.177 1,538 4.264 110,441 1,231 979 1.194 132 1,505 7,829 1.884 24 6,655 8,501 1,392 1,141 1,987 933 1,889 2,335 stonery cnputer & website costs -eWhone Ilefreshments Craft materials UtB & Ofsted costs Compliance costs training Sthjry expenses &knptions 1.187 987 1.458 291 812 526 1.331 144 2,964 2.410 83 1.068 165,465 224 1,884 1,291 533 753 368 1.038 137,162 S•eatshirts Lrrutsncy fees it)/Surplus forthe wiod 4.481 4,131