St Andrew's Playgroup (Halifax)
Charity number 1045454
Annual Report and Financial Statements for the year ended 31 March 2024
St Andrew's Playgroup (Halifax)
Annual Report and Financial Statements for the year ended 31 March 2024
| 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
1
St Andrew's Playgroup (Halifax)
Trustees' report for the year ended 31 March 2024
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 Resigned Jan 2024 Xana-Jo Bardsley Chair Appointed 24 Jun 2024 Stephaney Milligan Treasurer Resigned Sept 2023 Zoe Sembi Fundraiser Resigned Sept 2024 Rebecca McDonnell Secretary Resigned Sept 2024 Amy Bennett Resigned Sept 2023 Helen Howard Appointed 17 Jul 2023, resigned Sept 2024 Carla Shepheard Appointed 1 Sept 2024 Kate Lumb Appointed 1 Sept 2024 Michelle Dooley Appointed 1 Sept 2024 Jennifer Carrington Appointed 3 Jun 2024 Ann Booth Appointed 1 Apr 2024 Jessica Sudgen-Garnett Appointed 6 Jul 2023
Resigned Jan 2024 Appointed 24 Jun 2024 Resigned Sept 2023 Resigned Sept 2024 Resigned Sept 2024 Resigned Sept 2023 Appointed 17 Jul 2023, resigned Sept 2024 Appointed 1 Sept 2024 Appointed 1 Sept 2024 Appointed 1 Sept 2024 Appointed 3 Jun 2024 Appointed 1 Apr 2024 Appointed 6 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.
2
St Andrew's Playgroup (Halifax)
Trustees' report (continued) for the year ended 31 March 2024
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 increase our number of children on roll (to capacity), keeping us in a financially stable position and enabling us to continue providing the much needed childcare to families in our community, as well as increasing our staff roll. We have been pleased to continue our fundraising efforts with our annual events such as our Christmas Fayre and the local gala.
Financial review
The net receipts for the year were £51,460, including net receipts of £11,942 on unrestricted funds and net receipts of £39,518 on restricted funds after transfers.
Reserves policy
The charity's free reserves, at the year end were £54,129.
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:
-
Meet redundancy liabilities should the Pre-school need to close;
-
Ensure continuity of service provision by meeting unexpected costs such as cover for illness etc.;
-
Covering running costs during periods of lower income;
-
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 approximately £24k in excess of the policy target. The preschool is housed within St Andrew’s Church Hall, which is due for a complete rebuild due to age and substantial repairs needed. As a result, the pre-school will be required to relocate for an unknown period of time, whilst also requiring the hire of both a storage unit and portakabin/appropriate building. As such, we face higher rental costs, combined with the potential loss of income if the location is inconvenient for current/future families to travel to. This, coupled with the uncertain economic climate, means that the trustees will continue to review the position over the coming year.
Approved by the board of trustees on 08/01/2025
Carla Shepheard (Trustee)
3
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 2024, 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
13/01/2025
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
4
St Andrew's Playgroup (Halifax)
Receipts and payments account for the year ended 31 March 2024
| Notes 2024 Unrestricted funds £ Receipts Grants (2) - Fees 19,519 Fundraising Income 1,744 Bank Interest 367 Other Income 1,468 Total receipts 23,098 Payments Salaries 7,556 Payroll Charges - Rent - Insurance 40 Snacks 299 Leaver Gifts 202 Activity and Material costs 421 Training - Fundraising Costs 1,981 Uniform and Clothing 183 Independent examination - Administration - Website - Subscriptions - Cleaning and Hygiene - Staff Gifts 474 Freelance staff - Total payments 11,156 Net receipts / (payments) 11,942 Fund balances brought forward 42,187 Fund balances carried forward (3) 54,129 |
2024 Restricted funds £ 112,631 - - - - 112,631 55,115 387 9,900 557 - - 3,682 229 - 64 726 306 57 84 60 - 1,946 73,113 39,518 13,697 53,215 |
2024 Total funds £ 112,631 19,519 1,744 367 1,468 135,729 62,671 387 9,900 597 299 202 4,103 229 1,981 247 726 306 57 84 60 474 1,946 84,269 51,460 55,884 107,344 |
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 |
|---|---|---|---|
5
St Andrew's Playgroup (Halifax) Statement of assets and liabilities
| as at 31 March 2024 2024 Unrestricted £ Cash funds Cash at bank 53,826 Cash in hand 303 Total cash funds 54,129 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 |
2024 Restricted £ 53,215 - 53,215 |
2024 Total £ 107,041 303 107,344 2024 £ 371 371 2024 £ 726 269 245 1,240 |
2023 Total £ 55,861 23 55,884 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 08/01/2025
Carla Shepheard (Trustee)
6
St Andrew's Playgroup (Halifax)
Notes to the accounts
for the year ended 31 March 2024
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.
7
St Andrew's Playgroup (Halifax)
Notes to the accounts continued
for the year ended 31 March 2024
| 2 Grants and donations Calderdale Met. Borough Council (CMBC) 3 Restricted funds Balance b/f £ CMBC - DAF Funding 33 CMBC - Inclusion Funding - CMBC - Early Education Funding 13,664 CMBC - Pupil Premium/Deprivation - 13,697 |
2024 Unrestricted funds £ - - Incoming £ 3,471 27,103 78,284 3,773 112,631 |
2024 Restricted funds £ 112,631 112,631 Outgoing £ 420 24,809 46,947 937 73,113 |
2024 Total funds £ 112,631 112,631 Transfers £ - - - - - |
2023 Total funds £ 65,879 65,879 Balance c/f £ 3,084 2,294 45,001 2,836 53,215 |
|---|---|---|---|---|
Fund name
CMBC - DAF Funding CMBC - Inclusion Funding CMBC - Early Education Funding CMBC - Pupil Premium/Deprivation
Purpose of restriction
To support children with disabilities or special educational needs. For one to one care.
For the provision of free early years provision for 2 to 4 year olds.
Additional funding to enhance the education provision for disadvantaged and/or vulnerable 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.
8
St Andrew's Playgroup (Halifax)
Charity number 1045454
Annual Report and Financial Statements for the year ended 31 March 2024
St Andrew's Playgroup (Halifax)
Annual Report and Financial Statements for the year ended 31 March 2024
| 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
1
St Andrew's Playgroup (Halifax)
Trustees' report for the year ended 31 March 2024
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 Resigned Jan 2024 Xana-Jo Bardsley Chair Appointed 24 Jun 2024 Stephaney Milligan Treasurer Resigned Sept 2023 Zoe Sembi Fundraiser Resigned Sept 2024 Rebecca McDonnell Secretary Resigned Sept 2024 Amy Bennett Resigned Sept 2023 Helen Howard Appointed 17 Jul 2023, resigned Sept 2024 Carla Shepheard Appointed 1 Sept 2024 Kate Lumb Appointed 1 Sept 2024 Michelle Dooley Appointed 1 Sept 2024 Jennifer Carrington Appointed 3 Jun 2024 Ann Booth Appointed 1 Apr 2024 Jessica Sudgen-Garnett Appointed 6 Jul 2023
Resigned Jan 2024 Appointed 24 Jun 2024 Resigned Sept 2023 Resigned Sept 2024 Resigned Sept 2024 Resigned Sept 2023 Appointed 17 Jul 2023, resigned Sept 2024 Appointed 1 Sept 2024 Appointed 1 Sept 2024 Appointed 1 Sept 2024 Appointed 3 Jun 2024 Appointed 1 Apr 2024 Appointed 6 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.
2
St Andrew's Playgroup (Halifax)
Trustees' report (continued) for the year ended 31 March 2024
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 increase our number of children on roll (to capacity), keeping us in a financially stable position and enabling us to continue providing the much needed childcare to families in our community, as well as increasing our staff roll. We have been pleased to continue our fundraising efforts with our annual events such as our Christmas Fayre and the local gala.
Financial review
The net receipts for the year were £51,460, including net receipts of £11,942 on unrestricted funds and net receipts of £39,518 on restricted funds after transfers.
Reserves policy
The charity's free reserves, at the year end were £54,129.
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:
-
Meet redundancy liabilities should the Pre-school need to close;
-
Ensure continuity of service provision by meeting unexpected costs such as cover for illness etc.;
-
Covering running costs during periods of lower income;
-
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 approximately £24k in excess of the policy target. The preschool is housed within St Andrew’s Church Hall, which is due for a complete rebuild due to age and substantial repairs needed. As a result, the pre-school will be required to relocate for an unknown period of time, whilst also requiring the hire of both a storage unit and portakabin/appropriate building. As such, we face higher rental costs, combined with the potential loss of income if the location is inconvenient for current/future families to travel to. This, coupled with the uncertain economic climate, means that the trustees will continue to review the position over the coming year.
Approved by the board of trustees on 08/01/2025
Carla Shepheard (Trustee)
3
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 2024, 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
13/01/2025
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
4
St Andrew's Playgroup (Halifax)
Receipts and payments account for the year ended 31 March 2024
| Notes 2024 Unrestricted funds £ Receipts Grants (2) - Fees 19,519 Fundraising Income 1,744 Bank Interest 367 Other Income 1,468 Total receipts 23,098 Payments Salaries 7,556 Payroll Charges - Rent - Insurance 40 Snacks 299 Leaver Gifts 202 Activity and Material costs 421 Training - Fundraising Costs 1,981 Uniform and Clothing 183 Independent examination - Administration - Website - Subscriptions - Cleaning and Hygiene - Staff Gifts 474 Freelance staff - Total payments 11,156 Net receipts / (payments) 11,942 Fund balances brought forward 42,187 Fund balances carried forward (3) 54,129 |
2024 Restricted funds £ 112,631 - - - - 112,631 55,115 387 9,900 557 - - 3,682 229 - 64 726 306 57 84 60 - 1,946 73,113 39,518 13,697 53,215 |
2024 Total funds £ 112,631 19,519 1,744 367 1,468 135,729 62,671 387 9,900 597 299 202 4,103 229 1,981 247 726 306 57 84 60 474 1,946 84,269 51,460 55,884 107,344 |
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 |
|---|---|---|---|
5
St Andrew's Playgroup (Halifax) Statement of assets and liabilities
| as at 31 March 2024 2024 Unrestricted £ Cash funds Cash at bank 53,826 Cash in hand 303 Total cash funds 54,129 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 |
2024 Restricted £ 53,215 - 53,215 |
2024 Total £ 107,041 303 107,344 2024 £ 371 371 2024 £ 726 269 245 1,240 |
2023 Total £ 55,861 23 55,884 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 08/01/2025
Carla Shepheard (Trustee)
6
St Andrew's Playgroup (Halifax)
Notes to the accounts
for the year ended 31 March 2024
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.
7
St Andrew's Playgroup (Halifax)
Notes to the accounts continued
for the year ended 31 March 2024
| 2 Grants and donations Calderdale Met. Borough Council (CMBC) 3 Restricted funds Balance b/f £ CMBC - DAF Funding 33 CMBC - Inclusion Funding - CMBC - Early Education Funding 13,664 CMBC - Pupil Premium/Deprivation - 13,697 |
2024 Unrestricted funds £ - - Incoming £ 3,471 27,103 78,284 3,773 112,631 |
2024 Restricted funds £ 112,631 112,631 Outgoing £ 420 24,809 46,947 937 73,113 |
2024 Total funds £ 112,631 112,631 Transfers £ - - - - - |
2023 Total funds £ 65,879 65,879 Balance c/f £ 3,084 2,294 45,001 2,836 53,215 |
|---|---|---|---|---|
Fund name
CMBC - DAF Funding CMBC - Inclusion Funding CMBC - Early Education Funding CMBC - Pupil Premium/Deprivation
Purpose of restriction
To support children with disabilities or special educational needs. For one to one care.
For the provision of free early years provision for 2 to 4 year olds.
Additional funding to enhance the education provision for disadvantaged and/or vulnerable 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.
8
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 2024, 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.
Signed: …………………………………… Name: Katy Sargeant ACA
13/01/2025
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
1