TRINITY CHILDREN'S CENTRE an unincorporated charity. Report and Financlal Statements For the year ended 31 December 2023 Charlty number: 1062122 TRINITY CHILDREN'S CENTRE Financial statements for the ear ended 31 December 2023 Contents Pages Legal and administrative information Report of the trustees Accountants, report Statement of financial aGlivilies Balance sheet Notes to the financial slalements Detailed profit and loss account 9-10 TRINITY CHILDREN'S CENTRE al and administrative information Status The charity is controlled by its goveming documenl. a constitution adopted on 4 April 1996, amended on 27 February 1997 and 7 November 2017, and constitutes an unincorporated charity. Trustees Tanya Pryor- Chair Nerys Rayner Van8ssa Ibbetson {appointed 13 February 2023) Principal address 2 Knowle R02d Mlrfield West Yorkshire WF14 8DQ Independent Examlner T8xAssist Accountants 1 St Floor, Midland House 77 Huddersfield Road Mirfield Wesl Yorkshire WF14 88L TRINITY CHILDREN'S CENTRE Re ort of the trustees for the ear ended 31 December 2023 The trustees are pleased lo present their report together wilh the financial statements of the charity for thé year ended 31 December 2023. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its govorning document, a constitution adopted on 4 April 1996. amended on 27 February 1997 and 7 November 2017. and constilules an unincorporated charily. Rlsk management The trustees have a duty to identify and review the risks lo which the charily is exposed and lo ensure appropriate controls are in place to provide reasonable assurance against fraud and error. OBJECTIVES AND ACTIVITIES Objectives and alm8 In selling our objectives and planning our activities we have given careful consideration lo the Charity Commission's general guidance on public benefit. The objects ofthe Charity are to anhance the development and education ofchildren primarily under stalutory school age by encouraging parents to understand. and provide, for the needs of thelr children through community groups. Significant actlvitles Activities ar8 planned in accordanGe with Ihe Early Years Foundation Stage (EYFS). FINANCIAL REVIEW The Charity has contingency funds in place to help with unexpected mainlenance bills for the building. Trustees. responsibilities in relatlon to the financial statements Law appllcable to charitles in England and Wales requires the trustees to prepare financlal statements for each financial year which glve a true and fair view of the charity's financlal activitles during the year and of its financial position at the end of the year. In preparing those financial statemenls, the Iruslees are required to.. select suitable accounting policies and then apply them consistenlly- make judgments and eslimales that are reasonable and prudenl; slate whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explalned in the financial slatemenls. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping accounting records which disclose with reasonable accuracy al any lime the financial position of the chaTily and enable them lo ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and deteclion of fraud and other irregularities. This report has been preparad in accordance with the Stalement of Recommended Praclice". Accounling and Reporting by Charilies (issued in March 20051. Approved by the trustees on ..1,3.1.Iil and signed on its behalf by.. fP..L T Pryor- Chair TRINITY CHILDREN'S CENTRE ort to the trustees of Trinit Children's Centre Inde endent examiners. re We report on the accounts of Trinily Children's Centre for the year ended 31 December 2023 which are set oul on pages 5 to 9. Respective responslbilities 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 seclion 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is needed. It is our responsibility to.. examine the accounts (under section 43(3)(a) of the 1993 Act): lo follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 4317llb) of the 1993 Act). and to stale whether particular matlers have come to my attention. Basis of independent examiners. report Our examination was carried out in accordance wilh the General Directions given by the Charity Commissioners. 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 the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audlt and, consequently, we do not express an audit opinion on the view given by the accounts. Sndependent examlners, statement In connection wilh our examination. no matter has come to our attention: which gives reasonable cause lo believe that, in any malerial respect, the requirements.. lo keep accounting records in accordance wilh s41 of Ihe 1993 Act; and lo prepare accounts which accord wilh the accounting records and to comply with the accounting requirements of the 1993 Act have not been met; or 2. to which, in our opinion, attention should be drawn in orderto enable a proper understanding of the accounts to be reached. TaxAsslst Accountants 1st Floor, Midland House 77 Huddersfield Road Mirfield West Yorkshire WF14 8BL Date: TRINITY CHILDREN'S CENTRE Statement of financial activities for the ear ended 31 December 2023 Notes 2023 2022 INCOMING RESOURCES Incoming resources from generated funds Activities for generating funds Inveslmenl Income Incoming resources from charllable activities: Grants and fees 3,576 296 444 18 324,879 333,681 Total Incomlng resour¢es 328,751 334, 143 RESOURCES EXPENDED Cost of generating funds Charitable activities Governance cosls 357,173 6,429 293, 787 5,091 Total resources expended 363,602 298,878 NET INCOMING I {OUTGOINGI RESOURCES (34,851> 35.265 Reconciliation of Funds Total funds brought forward 68,873 33,606 Total.funds carrled forward 34,022 68,873 All of the results relate to continuing activities. The notes on pages 6 to 9 fomi part of th8se financial stalements. TRINITY CHILDREN'S CENTRE Balance sheet at 31 December 2023 Notes 2023 2022 Fixed assets Tangible assets Current assets 3.029 4,034 Cash at bank and in hand Other debtors Prepayments 62,523 4,976 1,473 104, 933 4,095 1,322 Total current assets 68,972 110,350 Credltors: amounts falling due within one year {12,979) (10,511) Total assets less current Ilabllltles 59.022 103,873 Creditors: amounts falling due within one year {25,000) (35,000) Net Assets 34,022 68,873 Funds Unrestricted funds Reslricled funds 10 34,022 68,873 Total Funds 34,022 68,873 These accounts have been prepared in accordance with the special provisions relating to small companies within part Vll of the Companies Act 1985 and with the Statement of Recommended Practice: Accounting and Reporting by Charilies issued in March 2005 and the Financial Reporting Standard for Smaller Entities (effective January 2005). The directors are of the opinion that the company is entilled to the exemption5 from audit conferred by section 249AI1) of the Companies Act 1985 for Ihe year ended 31 December 2023. The directors confirm thal no member or members have requested an audit pursuanl lo subsection 2 of section 2498 of the Companies Act 1985. The directors are responsible for:. ensuring that the company keeps accounting records which comply wilh section 221 of the Companles Act 1985, and preparing accounts which give a Irue and fair view of the state of affairs of the company as at 31 December 2023 and of its resulls for the year then ended in accordance with the requirements ofseclion 226 of the Companies Acl 1985. and which otherwise comply wilh the requirements of this Act relating to accounts, so far as applicable lo the company. b) Approved by the Trustees on signed on their behalf. N Rayner-Trustee p. p. O/kA . v, IB6rnGKJ I rLY3Le The notes on pages 6 to 9 form part of these financial stalements. TRINITY CHILDREN'S CENTRE Notes to the financial statements for the ear ended 31 December 2023 1 Accounting policies The principal accounllng policies are $8t out below. The aGGounling policles have been adopted Gonsistently throughout the year. a) Basls of aGcountlng The financial statements have been prepared under the hislorical cost convention. and in accordance with the Financial Reporting Slandards for Smaller Entities (effective April 2008), the Charities Acl 1993 and the r&quirements of the Slatement of R8comm8nded Practice.. AcGounting and Reporting by Charities issued in March 2005. b) Incoming resources All inGoming rasources are included on the Statement of Flnancial Activities when the charlly is legally 8ntitled to the income and Ihe amount can be quantified with reasonable accuracy. c) Resources expended Expenditure is accounted for on an accruals basis and has be&n classified under headings that aggregate all cost related to Ihe category. Where costs cannot be directly attributed lo particular headings they have been allocated to activities on a basis consistent with th8 use of resources. d) Fund structure Unrestricted funds can be used in accordance with the charitable objeclives at the discretion of the Irustees. Restricted funds can only be used for particular restricted purposes within the oblects of the charity. Restrictions arise when specified by the donor or when funds are raised for particu18r restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the linanclal stalements. e) Tangible Fixed Assets Depreciation is provided al the following annual rates In order to write off each asset over its estlmat8d useful Ilfe.. Motor vehicles Plant and machinery Computer equipment fj Taxation The charity is exempl from lax on ils charitable aclivities. 25°h on reducing balance basls 250/0 on reducing balance basis 33./0 Straight line basis 2 Activities for generating funds 2023 2022 Fundraising and other misc income 3,576 444 3 Investment income 2023 2022 Interest receivable 296 18 TRINITY CHILDREN'S CENTRE Notes to the financial statements for the ear ended 31 December 2023 4 Trustees remuneration and benefits There were no trustees, remuneralion or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. Trustees, expenses There were no Irustees, expenses paid for the year ended 31 December 2023 nor for Ihe year ended 31 December 2022. 5 Taxation The Gharity is exempt from corwralion tax on its charitable activities. 6 Tangible fixed assets Planf and Computer machinery Equlpment Total Cost.. AI 1S1 Januaiy 2023 Additions in the year Disposals in Ihe year 12,561 2.175 14,706 At 31 December 2023 12,561 2,175 14,706 Depreclatlon." Al 1st January 2023 Charge for year Released on disposal 8,661 975 2,011 10,672 60 1,315 At 31 December 2022 9,636 2,071 11,707 Net book value.. Al 31 December 2023 2,925 104 3,029 At 31 December 2022 3,900 164 4,064 7 Creditors: amounts falling due within one year 2023 2022 Bank loan Other tax and social security other creditors Net wages 10,000 2,979 10,000 694 (183) 12,979 40,511 8 Creditors: amounts falling due after one year Bank loan 35,000 35,000 TRINITY CHILDREN'S CENTRE Notes to the financial statements for the ear ended 31 December 2023 9 Movement in funds Balance al Balance at l Janu8 31 December Unrestrlcted funds General fund 68,873 34,022 9 Reconciliation of movement in shareholder funds 2023 2022 (Deficit) I Surplus for the year Opening shareholder funds Closing shareholder funds {34,851) 68,873 35,265 33,608 34,022 68,873 TRINITY CHILDREN'S CENTRE Detailed Profit and Loss Account for the ear ended 31 December 2023 2023 2022 INCOMING RESOURCES Activities for generating funds Fundraising events Other income 1,702 1,874 444 3,576 444 Investment income Inleresl receivable 296 18 In¢omlng resources from charltable actlvltles Fees NEF grant other grants 180,853 144,026 172,514 155,167 6,000 324,879 333,681 Total Incoming resources 328,751 334,143 RESOURCES EXPENDED Charltable actlvltles Food, toys. materials and other consumabl8S Wages & Nl Pension contributions Staff training Staff expenses Recruitment costs Property rent Ralcs and water Light and heal Insurance Cleaning & waste dSsposal Repairs and renewals Telephone Prinling, postage & slallonery Computer software, consumables and maintenance Hire of office equipment Advertising and marketing Sundry expenses Charitable donations Staff welfare, entertaining and unifomis Dues and subscriptions Depreciation., Plant and machinery Depreclalion: Computer equipment 24,104 269,683 4,323 1,731 1,738 193 12,000 783 3,669 1.615 13,472 11,036 711 1,788 2,481 1,294 14.874 226,875 3.685 1,344 1,344 222 12,000 1,585 3,421 1,143 8,192 7,831 1,065 944 1.761 878 26 602 148 3,224 1,308 1,300 15 377 3,315 1,825 975 60 357,173 293,787 Governance costs Accountancy Legal & professional Bank Charges Bank loan interest 3,106 2,313 2,915 1,575 1,010 601 Total Governance costs 6,429 5.09 Total resources expended 363,602 298,878 TRINITY CHILDREN'S CENTRE Detailed Profit and Loss Account for the ear ended 31 December 2023 2023 2022 Net {defi¢ltl I surplus (34,851) 35,265 This page does not form part of the statutory financial statements. 10