TRINITY CHILDREN'S CENTRE an unincoTporated charlty. Report and Financial Statements For the year ended 31 December 2024 Charlty number: 1062122
TRINITY CHILDREN'S CENTRE Financial statements for the ear ended 31 December 2024 Contsnts Pages Legal and administrative informatlon Report of the trustees Accountants, report Statement of financlal activilies Balance sheet Notes to the financial slatemenls Detailed profit and loss account 9-10
TRINITY CHILDREN'S CENTRE Le al and administrative inforniation Status The charity is contmlled by its goveming document, 8 constitution adopted on 4 April 1996, amended on 27 February 1997 and 7 November 2017, and constitutes an unincorporated charity. Trustees Tany8 Pryor- Chair Vanessa Ibbetson Prlnclpal addr6SS 2 Knowl Road Mirfield West Yorf(8hlre WF14 8DQ Independent Examlner TaxAssist Accountants 9 Knowl Road Mitheld West Yorkshire WF14 8DQ
TRINITY CHILDREN'S CENTRE Report of the trustees for the ear ended 31 December 2024 The trustees are pleased to present their report together with the financial statements of the charity for tha year ended 31 December 2024. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is controlled by its governing document, a constitution adopted on 4 April 1996, amended on 27 February 1997 and 7 November 2017, and Gonstitutes an unincorporated charity. Rlsk management The trustees have a duly to identfy and review the risks to which th8 charity is exposed and to ensure approprlate conlrols ar8 in place to provide reasonable assurance agalnsl fraud and error, OBJECTIVES AND ACTIVITIES ObJe¢tlve8 and alms In setting our objectives and planning our activities we have given careful consideration to the Charlty Commlssion's g8neral guidance on public benefiL The objects of the Charlty ar8 to enhance the developrnent and education of children primarily under statutory school age by encouraging p8rants lo understand, and pmvlde. for tha needs of thelr chlldren through communliy groups. Slgnlflcant activities Activities are planned in accordance wlth the Early Years Foundation Stage (EYFS). FINANCIAL REVIEW The Charity has contlngency funds in place to help wllh unexpecl8d maint8nanc6 bills for the bulldlng. Trustees. responslbililie8 In relallon to the flnanclal statements Law appllcable to charitles in England and Wales requires the trustees to prepare financlal statements for each financlal year whlch glve a true and fair view of the charity's flnanclal actSvltles during the year and of Ils flnanclal position at the end of th8 year. In preparing those financial statem8nts, the trustees are required to: seleGI sultable accounting policles and then apply Ihem consistently; make judgments and estlmates that are reasonablo and prudent,. slate whether applicable accountlng standards and statements of recommended practlce have bean followed subject to any deparlures disclosed and explalned In the flnancial statements. and prepare the financlal statements on the going concern basis unless It Is Inapproprlate lo presume that the charity will contlnue In busSness. The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any lime the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and h8nce for taking reasonabl8 steps for Ihe prevenlion and detéction of fraud and other irregularities. This report has been prepared in accordance with the Statement of Racommended Practice.. Accounting and Reporting by Charitias (issued in March 2005). Approved by Ihe Éruslees on and signed on its behalf by: T Pryor- Chair
TRINITY CHILDREN'S CENTRE ort to the trustees of Trini Inde endent examiners. re Children's Centre We report on the accounls of Trlnity Children's Centre for the year end8d 31 December 2024 which are set out on pages 5 to 9. R6spectlva responsibllltles of trustees and examlner The charlty's trustees are responsible for Ihe preparation of the accounts. The charity's trustees conslder that an audit is not required for this year (under seclion 43{2) of the Charities Act 1993 (tho 1993 Act)) and that an independent examination is needed. It is our responsibility to: examine the 8ccounts (under sectron 43(3)(a) of the 1993 Act); lo follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the 1993 Act)., and to state whether parttcular matters have come to my altention. Basls of Independent examln•rs' raport Our examination was carried out in accordance with the General Direclions given by the Charity Commissioners. An examination includes a review ofthe accounting records kcpt by the charity and a comparison ofthe accounts presented wilh those records. It also Includes consideration of any unusual items or disclosures in the accounts, and the seeklng of explanations from you as trustees concerning any such mattars. The procedures undertaken do not provide all the evidence thal would be required in an audlt and, consequently. we do not express an audlt oplnlon on th8 vlew g5ven by th8 accounts. Independenl èxamlners, stalement In Connection wlth our examination, no maller has come to our altenlion: whlch gives reasonable cause to believe Ihal, in any material respect, the requirements: to keep accounting records in accordance with s41 of the 1993 Act. and to prepare accounts which accord wilh Ihe accounting records and to comply wSth the accounllng requirements of the 1993 Act have not been met., or 2, to which, In our opinion, attentlon should be drawn in order lo enable a proper und8rstanding of the accounts to be reached. TaxAssl$t Accountants g Knowl Road Mlrfleld West Yorkshire WF14 8DQ Date:
TRINITY CHILDREN'S CENTRE Statement of financial activities for the ear ended 31 December 2024 Not8s 2024 2023 INCOMING RESOURCES Incomlng resources from ganeraled funds Activities for generating funds Investment Income Incoming rasources from charltable actlvlties: Grants and fees 3,440 278 3,576 296 342,990 324,879 Total incomlng resources 346,708 328, 751 RESOURCES EXPENDED Cost of generatlng funds Charitable actlvities Govemance costs 346,436 6,062 357,173 6,429 Total resources expended 352,498 363,602 NET INCOMING I (OUTGOING) RESOURCES (5,790) (34,851) Reconclllatlon of Fund8 Total funds brought fornvard 34,022 68,873 Total funds carrled fonvard 28,232 34,022 All of the results relate to continuing activities. The noles on pages 6 to 9 form part of these financial statements.
TRINITY CHILDREN'S CENTRE Balance sheet at 31 December 2024 Noles 2024 2023 Fixed assets Tangible assels Current assets 2,858 3,029 Cash at bank and in hand Olher debtors Prepayments 46,520 4.426 2,675 62,523 4,976 1,473 Total current assets 53,621 68,972 Creditors: amounts falling due wlthin one year (13,247) (12,979) Total assets less current Ilabllltles 43,232 59,022 Creditors.. amounis falllng due after more than one year (15,000) (25,000) Net Assets 28,232 34,022 Funds Unrestrlcted funds Restricled funds 10 28,232 34,022 Total Fund8 28,232 34,022 These accounts have been prepared In accordance with the special provlslons relating to small companies withln part Vll of the Companles Act 1985 and with the Slatement of Recommended Practice: Accounting and Reporting by Charities issued In March 2005 and the Financial Reporting Standard for Smaller Enlilies (effective January 2005). The directors are of the oplnlon that the company is entitled to the exemptions from audit conferred by sectlon 249A{11 of the Companles Act 1985 for the year ended 31 December 2024. The directors confirm that no memberormembers have requested an audit pursu8nlto subsectlon 2 ofsect4on 249B of Ihe Companles Act 1985. The dlrectors ar8 r8sponslble for:. ensuring that the company k88ps accounling records which comply with sectlon 221 of the Companies Act 1985. and preparing accounls which give a true and fair view of Ihe state of affairs of Ihe company as at 31 December 2024 and of its results for the year then ended in accordance with the r8quirementsof section 226 of Ihe Companies Act 1985, and which othenvise comply with the requiréments of this Act relating to accounts, so far as applicabl8 to the company. b) Approved by the Trustees on and slgned on iheir behalf. V16EeGC*J . The notes on pages 6 to g form part of these flnanclal statements.
TRINITY CHILDREN'S CENTRE Notes to the financial statements for the ear ended 31 December 2024 1 Accounting pollcles The principal accounting pollcles are set out below. The accounting policies have been adopted consistently throughout the year. a) Basis of accounting The financial statements have been prepared under the hlslorical cost convention. and in accordance wlth the Financial Reporting Standards for Smaller Entitiés (6ffeclive April 2008), the Charitles Act 1993 and the requirements of the Statem8nt of Recommended Practice: Accounting and Reporting by Charities issued in March 2005. b) InGomlng resources All Incomlng resources are Included on th8 Slatement of Financial Actlvltles wh8n the charity is lègally entitled lo the income and the amount can be quantifl6d wlth reasonable accuracy. c) Resources expend•d Exp8ndltur8 Is accounted for on an accruals basis and has been classlfied under headlngs that aggregate all cost related to the category. Where costs cannot be direclly atlrlbuled to partlcular headlngs they have been allocated to actlvltles on a basls consistent wllh the use of resources. d) Fund structure Unreslrlcted funds can be used in Bccordance with the charilable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes wlthln the objects of the charlty. Restrlctions arlse when specified by the donor or whan funds are raised for particular restricted purposes. Further explanation of Ihe nature and purpose of each fund is Included in the notes to the flnancial stat8menls. e) Tanglble Fixed Assets Depreciation Is provid6d at the followlng annual rates In order to wrlle off each asset over Its estimated useful lif8: Motor vehicles Plant and machinery Computer equipment Q Taxation The charity Is exempt from lax on ils charitable aclivilies. 250A on reduang balance b8sIs 250h on reducing balance basls 33Yo straight Ilne basis 2 Activlties for generating funds 2024 2023 Fundralsing and olhar mlsc income 3,440 3,576 3 Investment income 2024 2023 Interest receivable 278 296
TRINITY CHILDREN'S CENTRE Notes to the financial statements for the ear ended 31 December 2024 4 Trustees remuneratlon and benefits Th8r8 were no trustees. remuneratlon or olher benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. Trustees, axpenses Theré were no Irustees, expenses paid for the year ended 31 Décember 2024 nor for the year ended 31 December 2023. 5 Taxatlon The charity is exempt from corporation tax on ils charitable activities. 6 Tangible fixed assets Plant and Computer machlnery Equlpment Total Cost.. At 1st January 2024 Additlons In the year Dlsposals in the year At 31 December 2024 12,561 2,175 14,706 657 657 12,561 2,832 15,393 Depreciatlon.. At 1$1 January 2024 Charge for year Relaased on disposal 9,636 732 2,071 11,707 96 828 At 31 December 2024 10,368 2,167 12,535 Net book value.. At 31 December 2024 2,193 665 2,858 At 31 December 2023 2,925 104 3,029 7 Creditors: amounts falling due within one year 2024 2023 Bank loan Other tax and social security Other creditors Net wages 10,000 3,247 10.000 2,979 13,247 12,979 8 Creditors: amounts falling due after one year Bank loan 15,000 25,000
TRINITY CHILDREN'S CENTRE Notes to the financial statements for the ear ended 31 December 2024 9 Movement in funds Balance at Balance at t Janua 31 December Unrestrlctod funds General fund 34,022 28,232 9 Reconciliation of movement in shareholder funds 2024 2023 {Deficit) I Surplus for Ihe year Opening shareholder funds Closing shareholder funds 15,790) 34,022 (34.851) 68,873 28,232 34,022
TRINITY CHILDREN'S CENTRE Detailed Profit and Loss Account for the ear ended 31 December 2024 2024 2023 INCOMING RESOURCES Actlvlties for generatlng funds Fundraising events Other income 1,190 2,250 1.702 1.874 3,440 3,576 Investment income Interest receivable 278 296 Incomlng re80urces from charitable acllvltles Fees NEF grant Other granls 180,128 162,862 180,853 144,026 342,990 324,879 Total Incomlng resource8 346,708 328,751 RESOURCES EXPENDED Charltable actlvltles Food, toys, materials and other consumables Wages & Nl Pension contribulions Staff Iraining staff expenses Recruilment costs Property rent Rates and water Light and heat Insuranc8 Cleanlng & waste disposal Repalrs and ren8wals Telephone Printlng, postage & stationery Computer software, consumables and rnaintenance Hire of off ice equipment Advertising and marketing Sundry expenses Charitable donations Staff we5f8re, entertalning and uniforms Dues and subscriptions Depreciation.. Plant and machinery Depreciation: Computer equipmer)t (Profit) I loss on disposal of Motor vehtcle 20,032 265,266 4,983 627 2,545 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 12,064 632 6,215 2,359 9,494 5,888 1,338 2,165 4,316 1,390 79 743 377 3,522 1,851 731 96 100 346.436 3,315 1,825 975 60 357.173 Governance costs Accountancy Legal & professional Bank charges Bank loan interest 3.055 2.225 21 761 3.106 2,313 1,010 Total Governance costs 6.062 6,429 Total resources expendqd 352,498 363,602
TRINITY CHILDREN'S CENTRE Detailed Profit and Loss Account for the ear ended 31 December 2024 2024 2023 Net (defl¢ll) I surplus {5,790) (34,851) This page does not form part of the statutory financial statements. 10