St Andrew's Playgroup (Halifax)
Charity number 1045454
Annual Report and Financial Statements
for the year ended 31 March 2023
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Group's logo
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St Andrew's Playgroup (Halifax)
Annual Report and Financial Statements for the year ended 31 March 2023
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Receipts and payments account | 5 |
| Statement of assets and liabilities | 6 |
| Notes to the accounts | 7 to 8 |
Prepared by West Yorkshire Community Accountancy Service CIO
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St Andrew's Playgroup (Halifax)
Trustees' report for the year ended 31 March 2023
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Roxanne Bateman Chair Stephaney Milligan Treasurer Glenda Edmondson Church Liaison Anna Eland Vice Treasurer Zoe Sembi Fundraiser Rebecca McDonnell Amy Bennett Secretary Helen Howard
resigned Dec 2022 appointed Sep 2022 appointed Jul 2023
Charity number
1045454
Registered in England and Wales
Registered and principal address
Bankers
St. Andrew's Methodist Church Lloyds TSB Huddersfield Road Commercial Street Halifax Halifax HX3 0AT HX1 1AD
Independent examiner
Katy Sargeant ACA
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is governed by a constitution adopted on 12 January 1994 and amended on 15 November 2011.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
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St Andrew's Playgroup (Halifax)
Trustees' report (continued) for the year ended 31 March 2023
Objectives and activities
The charity's objects
The aims of the Pre-school are 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 and by:
(a) offering appropriate play, education and care facilities, family learning and extended hours groups together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;
(b) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;
(c) instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance.
Public benefit statement
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education.
Achievements and performance
We have continued to rise our number of children on role, keeping us in a financially stable position and enabling us to continue providing the much needed childcare to the children in our community. We have been pleased to continue our fundraising efforts with our annual events such as our Christmas fair and attending the local gala.
Financial review
The net receipts for the year were £5,747, including net receipts of £13,362 on unrestricted funds and net payments of £7,615 on restricted funds.
Reserves policy
The charity's free reserves, at the year end were £42,187.
The committee has reviewed the need for reserves in line with guidance issued by the Charity Commission and the Pre-school Learning Alliance. The Pre-school needs reserves in order to:
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Meet redundancy liabilities should the Pre-school need to close;
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Ensure continuity of service provision by meeting unexpected costs such as cover for illness etc.;
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Covering running costs during periods of lower income;
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Replace equipment as it wears out.
Based on the above we calculate the required level of reserves to be between one and three months running costs plus the cost of redundancies, which we have calculated as being between £18,400 and £30,400. The trustees acknowledge that the actual reserves were approx £12k in excess of the policy target. Given uncertain economic climate, the trustees will continue to review position over the coming year.
Approved by the board of trustees on 14/12/2023
Stephaney Milligan (Trustee)
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St Andrew's Playgroup (Halifax)
Independent examiner's report to the trustees of St Andrew's Playgroup (Halifax)
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2023, which are set out on pages 5 to 8.
Responsibilities and basis of report
As the charity trustees 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 charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the 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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.
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.
Katy Sargeant ACA
14/12/2023
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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St Andrew's Playgroup (Halifax)
Receipts and payments account for the year ended 31 March 2023
| Notes 2023 Unrestricted funds £ Receipts Grants (2) - Fees 16,942 Fundraising Income 1,555 Bank Interest 56 Other Income 499 Total receipts 19,052 Payments Salaries 3,132 Payroll Charges - Rent - Insurance - Snacks 179 Leaver Gifts 26 Activity and Material costs 140 Training - Fundraising Costs 1,696 Uniform and Clothing - Independent examination - Administration - Website - Subscriptions - Cleaning and Hygiene 50 Staff Gifts 467 Freelance staff - Total payments 5,690 Net receipts / (payments) 13,362 Fund balances brought forward 28,825 Fund balances carried forward (3) 42,187 |
2023 Restricted funds £ 65,879 - - - - 65,879 53,921 443 10,027 542 - - 5,123 336 40 292 540 425 86 84 - - 1,635 73,494 (7,615) 21,312 13,697 |
2023 Total funds £ 65,879 16,942 1,555 56 499 84,931 57,053 443 10,027 542 179 26 5,263 336 1,736 292 540 425 86 84 50 467 1,635 79,184 5,747 50,137 55,884 |
2022 Total funds £ 69,865 8,534 1,707 2 40 80,148 48,393 331 11,810 526 193 148 2,932 176 677 359 480 646 57 84 53 298 104 67,267 12,881 37,256 50,137 |
|---|---|---|---|
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St Andrew's Playgroup (Halifax) Statement of assets and liabilities
| as at 31 March 2023 2023 Unrestricted £ Cash funds Cash at bank 42,164 Cash in hand 23 Total cash funds 42,187 Debtors and prepayments Prepayments Assets retained for the charity's own use Various toys and play equipment Photocopier/printer Laptop and iPad Liabilities Accruals Taxation and social security Other creditors |
2023 Restricted £ 13,697 - 13,697 |
2023 Total £ 55,861 23 55,884 2023 £ 316 316 2023 £ 726 177 162 1,065 |
2022 Total £ 50,078 59 50,137 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 14/12/2023
Stephaney Milligan (Trustee)
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St Andrew's Playgroup (Halifax)
Notes to the accounts
for the year ended 31 March 2023
1 Accounting policies
Basis of accounting
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
Taxation
As a 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 those items to which it relates.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
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St Andrew's Playgroup (Halifax)
Notes to the accounts continued
for the year ended 31 March 2023
| 2 Grants and donations Calderdale Met. Borough Council (CMBC) 3 Restricted funds Balance b/f £ CMBC - DAF Funding 142 CMBC - Inclusion Funding - CMBC - Early Education Funding 20,543 CMBC - Pupil Premium/Deprivation 627 21,312 |
2023 Unrestricted funds £ - - Incoming £ 1,600 15,246 47,154 1,879 65,879 |
2023 Restricted funds £ 65,879 65,879 Outgoing £ 1,709 15,246 54,033 2,506 73,494 |
2023 Total funds £ 65,879 65,879 Transfers £ - - - - - |
2022 Total funds £ 69,865 69,865 Balance c/f £ 33 - 13,664 - 13,697 |
|---|---|---|---|---|
Fund name
Purpose of restriction
CMBC - DAF Funding For the provision of free early years provision for 2 to 4 year olds. CMBC - Inclusion Funding To support children with disabilities or special educational needs. CMBC - Early Education Funding Additional funding to enhance the education provision for disadvantaged and/or vulnerable children. The transfer is for the provision of extra sessions for eligible children.
CMBC - Pupil Additional funding to enhance the education provision for disadvantaged Premium/Deprivation and/or vulnerable children. The transfer is for the provision of extra sessions for eligible children.
4 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
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