CHARITY COMMISSION FOR ENGLAND AND WALES Trust￿. Annual Report for tho porlod From 01108r2024 To 3110712025 Charlty name: Duckllngs Pre-SclK>oI Leamlng Centr• Charlty roglstratlon number. 1064036 ObJo¢Uvu and A¢lMIIos SORP reference Para 1.17 Summary of the purposes of the charlty as set out In Its overnin document Summary of the main activitles In relatlon to those purposes for the publlc benefft, In partlcular, the aCt￿ltIes. proSects or servlces Identffied In the accounts. Stalemenl confimiln8 whether the trustees have had regard to the guldance155ued by the Charity Commlsslon on publ benefit To enhance the development & educatlon of chlldren under sthwl a8e Par4 1.17 •nd L19 ca￿ & edutatlon of pre-school chlldren. whlle offerlng fiexible childcare for parents who wish to work I traln or want thelr children to wlth others Parn 1.18 The truslee5 have had regard to the guldance Issues by the Ch•rity Commlsslon on publk benefft Addltknial Inforniatlon {opll•)nal) You ma ch005e to include further stJternents where relevant about: 50RP reference Pollcy on irant makln8 Para 1.38 Policy on soclal Investment Indudlng program related investment Para 1.38 Contributlon made volunteers Para 1.38 Other Achlevements and Performante SORP reference The charlty provldes full day OE sesslonal care full time, all year in a purpose built early years centre Summary ofthe maln achlevements of the charlty. Identlfylng the dlfference the charws work has made to the clrcumstances of Its beneficlarles and any wlder benefit5 t0 50clety a5 a whole. Para 1.20 Addltlonal Intormatlon lopilon•l) You ma Choose to in¢lude further statements where relevant about: Achlevement5 ¥galn5t oblectlves set Para 1.41 Performance of fundralslng actlvltles agalnst oblectlves set Para 1.41 Investment perfomiance agalnst objectfves Para 1.41 Other Flnandjl Revlew Review of the charivs financial P05ition at the end of the period Para 1.21 There was a surplus of £13.444 In the year, thls wa5 in comparison to a defiat of £42.835 the prevlous year. Ourftnancial year 2023124 proved a challenge for U5, but after a review of actlvitles we have manged to get back on an even keel by ￿￿￿cIng children numbers slightly and Increasing our reni fees io refie¢t the rlsln8 costs to us as an organlsatlon In the current economk cllmate. As a not-for-profit 8roup our ethos has always been to provlde our seThlce at an affordable cost to everyone wlthln our communltyi however wlth the contlnulng rlslng costs prevlously left us wlth a shortfall. The'free, hours offered by the government at the rate they pald us lust dld not cover the amount It cost us to provlde these 'free' hours. Thls has been a natlonal Issue wlthin our sector. The local authorlty has now Increased the amount payable for the'free, hours maklng It more sustalnable and we are slowlv Increa51ng the number of chlldren at each ses$lon. Statement explalnlng the polky for holdln8 reseNes statln8 why the are held Amount of reserves held Reasons for holdln8 zero reseNes Oetalls of fund materlally In deflclt Explanatlon of any uncertalntSes about the charlty contlnuln8 as a 8oln8 concern Para 1.22 The alm Is to have sufficlent funds to cover 2 months, salary cos15 Para 1,22 Para 1.22 Para 1.24 Para 1.23 There are no uncertalntles about the charlty contlnulng as a going concern Addlllonal Inforniallon loptlonal) You ma choose to Include further statements where relevant about: Government chlldcare grants & parent fees The charws prlnclpal sources of funds Ilncludlng any fundralslngl Para 1.47 Investment pollty and oblecllves Includln8 any soclal Investment pollcy adopted Para 1.46 A descrlption of the prlndpal rlsks facin the chari Para 1.46 Other Structure, Governance and Management Descrlptlon of charfty's trusts- Type of governing document Ilrusl deed. ro al Lhrirler How is the charity CL)nstituted? Ic.g uiiiiirorpuralL,d associdlioii. CIO) Trustee selectlon methods including detsils of any Constitutlonal provlslons e.g. election to post or nam8 of any person or body entitled to appolnt one or more trustees Para 1.25 Constitution Para 1.25 Association Para 1.25 El￿ted Addltlonal Informallon {optlonal) You ma choose to Indude further statements where relevant about Policies and procedures adopted for the Inductlon and tralnlng of trustee8 Para 1.51 The charlty's organlsatlonal structure and any wlder nefviork wlth whlch the charfty v￿rkS Para 1.51 Relationshlp vAth any related partles Para 1.51 Other Refernnce and AdmlnlBtratlve detalls Charf name Olher name the charf uses istered chari number Charity's prin¢lpal addr8SS Ducklln s Pre-school Learnln Centre 1064036 St Margaret's Primary School Town Street Horsforth Leeds LS18 5BL Names of the charlty trustees who manage the charlty Name of person (or body) gntitled to appoint trustee Ifan Trustee name Office (rf any) Dates acted If not for whole year Linda Davis Nancy Audsley Elizabeth Hall Chair Secretary Treasurer rate trustees - n8mes of the dlrectors at the date the re rtwas a roved Name of Irustees l)oldlng tltle to property belonging to the charity Trustee name Dates acted rf not for whole ear Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets a￿ held and how Ihis falls within the custodian charity's objects Details of arrangements for safe custody and segregation of such assets from the charlvs own assets Addftlonal Inforniatlon (optlonal) Names and addresses of advisers (Optional Infommtlon) Type of Name Address advlser Name of chief executive or names of senlor staff members (Optlonal information) Exemptlons from dlsclosure Reason for non-disdosure of ke rsonnel details Other o Ilonal Inforniatlon Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signaturels) Q2L Full namels) Position (eg Secretary. Chair, etcl Nancy Audsley Secretary Date CHARIIY COMMISSIOM FOR ENGiANO AND WALES Ducklln s Pre-school Leamin Centrg Annual accounts for the 1064036 eriod rfod $i¥rf d•io 1 0110812024 To Perlod end dalo. 3110712025 Section A Statement of financial activities R•¥trl¢lod Inc¢)me lund• R•comm•ndgd calegl)rf￿ by IIGllvlty Unf•$trl¢tsd fund• Endowmon¢ fvnd• Prltt y•or fund• Totsl fvnd• Incomlng Ye￿ulco￿ {Not• 31 Inc￿N• •nd •ndwm•nts tr￿. F01 F02 F03 F04 Fct 370 636 Tot•1 Ro•ourc•* ¥xp•nd•d (Not• 61 ExwKlltur• 370836 370 836 C￿1￿••¥j¥￿•I 357.392 357,392 350,271 810 811 Tot 812 357 392 N•t Incom•ll•xp•ndlturg) b•forn Invo•tmont 81J N•t In¢om•ll•xyndStur•) Extrnordlnary It•mB Trnn•f•rn b•tw••n fund8 Other recognlmd galn•lllo••••l: 815 811 817 Net mov•m•nt In lundB R•concHlatlon of fund Total funds carrf•d forw•rd 51 51 Section B Balance sheet Re8trlcted Income lunds Unrestrlcted funds Endowment funds Total this year Total last year Fixed assets Intangible a55etS Tangible ass•ts Herltage assets Investments F01 F02 F03 F04 F05 (Note 151 (Notg 141 Note 161 (Note 171 Total fl¥*d assets 802 2,610 2,610 Current assets Stocks INote 181 D*btors INote 191 Investments (Note 17.41 Cash at bank and In hand INote 241 Total Current assets 310 18,426 18,426 18.426 18.426 634 944 BIO Credltors: amounts falllng due wlthln 611 Net currnnt assets/(Ilabllltles) B12 2,661 2,661 Total asset5 less CUffen¢ Ilabllltle5 B13 51 51 Credltors: amounts falllng due after ong Provislons for liabllitles B14 Bls Total net a$sgt$ or Ilabllltl8S B18 51 51 Funds of the Charity Endowment fund5 (Note 271 R8strlcted Income funds (Nots 271 Unrestricted funds Revaluatlon reserve 817 819 51 51 20 Total funds 921 51 51 Signed by one or two trustees on behalf ol all th8 tru5t8e5 Dale of pproval ddlmrTVyyyy Signature Print Name Nancy Audsley CC178 (Excell 2610512026 SeGtion C Notes to the accounts Note 1 Basi5 of preparation Thls $e¢tlon Should be ¢ompleledby allchatttlos. 1.1 Basis of accounting These accounts have been prepared under the h￿t￿ical c051 convention with items recognised al c051 or transactiDn vak unless olh8rwk58 slated in lh8 r8lavant nol818110 th8$8 acc￿nIs. Thp accounts have been re red in accordance with.. the Slal8fflenl of RecoMMe￿ed Practice". Accounting and Réporting by Charrtlas prepar￿g their accounts in accordance with the FinanGial Reportsng Standard app￿ab￿ i) thè UKartd Republc of Ir8L8nd IFRS 1021 i55ued on 16 2014 the Financ￿1 Reporting Slandafd aprIKa￿e ￿ trbe United Krudom and Republr of Irdand IFRS 1021 and the Chariti&s AGI 2011. and wilh. and wth. The Charty constitutes a public benefrt entity as defined by FRS -Tl¢k 8$ apptopri8te 1.Z Gc*lng Concern Irihere are fftaterial uncertainties related to 8vgnts orcondltlons Ihat cast sl nifl¢onl doubl pn Ihe Gharit An eXP￿￿3￿n as to those factors th81 support the conclush)n ihal the charity ts a gcwng concern," Disclosure ol any uncertaint￿$ that mak8 thè going concern assumplh)n doubtful., here accounts are not prepared on a g￿ng concern basKs. pleasa discthtr this fact together with the basts on wh￿h the trustees prepareLI the aGcounts and the reason why the ch8¥lly ￿ ml regarded 8s a going cencern. 1.3 Change of accountlng policy The accounts present a I e and f8ir view and the accounln Yes. pol￿￿$ adopted are those oullned n note I l. -Tick as appropnale Please disclose.. the nature ol Ihe cha e In accountlng pollcy.- {IlJ Ihe ￿￿50115 whyapplylng the new accounting policy prowides fflore ￿lIable and more relev8ntinfom7atlon.' and 1111) Ihe amount of the adjustfflerjt foreach line affected the C￿￿entPerI0d, each prlorperfod present•d and Ihe aggregate amount of the adjustment relatlng lo pwlods before thosepresènlod. 3.44 FRS 102 SORP. 1.4 Change5 to accounting estlmates No Ghan es lo accountin eslona18s h8v8 ￿¢U¥red in Iha ra Yes" No" ortin 3.46 FRS 102 SORP . -TIGk a6 appropiiaie Please dls¢lose.' the nature of an cfvanges.- 111) Ihe ellfjct of the chan e on Income and expense or whereprdctlcable, Ihe effect off the chBn èlnoneor 1.5 Materlal prloryoar$ffors No malerral prv year err have been Idenlrf*d ￿ Ihe rè Yes. rbn P8fK)d 3.47 FRS 102 SORP . -rick as appropriale Pleaso dls¢lose.' Ihe nature of the rlor erfod ernr.. (lil foreach priorperlodpffsented In the *¢counts, th8 amount of Ihe corrB¢tlon for*a¢h account line ite affected,. aRd (111) the amount ol the coffectlon at the beglnnlng of Ihe trèrlle5tpriorperlod presenleil In Ihe accounis. CC17a (Excell 2810512026 Yes No Nla Incorne from membershlp ￿en￿erShiP subs&1pt￿ns iecewed In the nature ol a gift are rerA)gni%ed h 0on8llons and subsGrlptions Legacies. e￿￿erShiP sUbs￿P1K)nS gives a rnernberlhe riyhl lo buy S&Nlc88 or olher benefits ale recognised a5 income eamed froffl the provi5ian of goods and seNKe$ as income Irorn charitable aclivilies. es Nla Yes Nla $ettl•ment of Insuran¢o clalms Insurance ¢18ims ¥re only Induded In Ihe SOFA when the general incomB recognrflon Gril&tSa are mel15.10 10 5.12 FRS102 SORPl¥nd are induded as an item of other ncome h the SOFA. Ye5 No Invvslment galns and Thls Includes any realised or unreallsed gains or1059es on the sale of inveslmenls and any galn or h)ss resulling from revaluing inweslmenls lo market value al the end of the year. 2.3 EXPENDITURE AND LIABILITIES Llo0111ty ro¢0gnltlon LiabililEs aye Ecognised whefe rt 1$ more likety than not Ih81 the￿ is a ￿gaI orconslrucllv8 obligalion comrnillhig the chorily Io pay out resources and the attK)unl ol Ihg obllgaiv)n can be measured re8sonable certainly. Support cosls have begn alk)caled between povem8nc8 CO818 and other gupport. Govemance cosi$ ￿MPriSe all cosi$ Invofvin9 public aceounlability ol the ¢harity Bnd11 comp118nce vAlh iegulaih)n and good P￿cl￿e. Yes Nla 85 Govemanco and 8UPPOrt ¢o$ts Support ¢0s15 include cent￿4 lunclh)ns and hBvo been alb¢&l8d lo athivlly co81 categories on a basis consislenl wth the use ol resources. eg alk)caling P￿pertY cost8 by Ibor areas. or p8r caprta. slaff costs by the limo 5penl and olhercos15 by their uTage. Y8S No Nla Yes No Nla Grant• wlth wrf•m*ane• ¢ondltloni Vthelg Ihe charily give5 a grant wilh condllK)Ths lor ils paymgnl belng o specific level of seNiGe or oulpul lo be provKJed, such grdnl$ are only recognised In the SOFA once Ihe rtrclpiBnl of the grant has prov￿ed Iha 8P8clll8d $8rvlce or oulpul. Grantj payable wlthout porformanco condltlonj ¥￿ere Ihere are no cendillon5 allachhg lo Ihe grant Ihol enabbs Ihè donorchafrty le reallslkally 8VOKS the cornmllmenl, e liability lor IhB full fundwig oblvJaiion mu81 be recogn15e¢. Yes Yes Nla Re¢Jund4ncy cost Th8 charfly made no redundancy p8ym8nl8 durfng the reporllng pedod. Yas No Nla Delqrred Incomp rnple￿al lem of delerre¢J has been hcludBd In ihè accoun18. Yes Nla ¢r•dltor• The charfly ha8 credhors whSch m885Ute¢J al sell￿￿￿1 arrK)vnls less pny Irado iJlxoun15 Yes No Provlilons for Ilablllll•o A IlabllNy is m8a8urnd on recognlllon al hl8lorbcal co81 and then sub8equenlty rr¢o$ured 01 the best e811male of the arnounl requlred lo sellle Ihe obllgallon Al Ihe reporting dale The Ghgrtly accounts lor tsas￿ Ilnandal In51rum?nls on Inill81 TrCDgnilk)ri 88 Por paragraph Ballc financlal Inltrumgnts 11.7 FRS102 SORP, Subseqvenl meB5urernenl Is as pgr pardgraphs 11.17 10 11.19. FR$102 SORP. Nla Yes Nl8 2.4 ASSETS T•nglbl• ffxtrd a81•ts for u•e by ¢harlty These ara captt81￿ed bf they ean be used lor rn0￿ Ihan one ya8r. and cost al 18881 They are valued al ce81. Yes No Nla Tho depr8clalh)n r8188 and molhods used ar8 dlscb88d In note 9.2. The chamly has Inlanglbb Iix6d assol8. Ihal Is. non4monelary as5els that do not hove physlcal sub$l8nce bul ￿enlif1￿￿Ie and are conltolled by the charfy through custody or al Mghls. The arTh)rtlsallon rates and methods used are d￿C￿Se0 in note 9.5 Intsnglbl¢ fixed •JB•ls Y85 No Nla Ye5 Nl They ore valued al cost, Horllagè as$*l8 Tha chaiily has h8tita9e assets, Ihal is. non4rnneiary assets wrth hi%ltrtk. art￿11¢. $c￿nI1[￿. lechnobglcal, geophysi￿91 or envi￿)￿￿￿8￿1al qJallli8s Ihal aTp hpld and tnalnlaine principalby lor Iheir conlribulion io knowledge and cullure The depreciation rales Bnd mèihods usBd as disclosed in note 9.6.1.4. Y&s Nla Ye5 No Nla Thpy are valued al cost. Imieslments Fiyed asset hiveslm8nls In quoied Shares. Irad8d bonds and Sim￿ar hveslm8nl8 ate valued al thiilkqlty al cos1 and subsequaniiy al falr valu8 Ilheir mathel valuel al tha yearend. The same treBlrnenl Is applied lo unlisted investments unbss fairVa￿e cannot be Dxasure reliabty in which case il i4 measured al cosl less impai￿nI. Y85 Nla nr +hpir r￿¢h Yes No Nl8 Section C Notes to the accounts Icontl Note 2 Accountlng pollc5es 2.2 INCOME Tris s18ndard Trst of accounimg policies h8s been gpplied bythe ch8rily $x¢8pI lorthose lickgd "No. or'Ma'. a drfleTrnl or a￿d￿￿oNalpoI￿Y has Ogen 8dopl$cl then Ihis is d$lailed in Iht box below. Ro¢oonltSon ol Income Thèse Included in the Slaletnpnl ol Financial AGl1vil￿5 ISOFAI wtttrn.. the charilv becom88 eniiibd to Ihe resources.. il 15 more likeky Ihan not that the Injslees receive the resources.. and the moneLgry valu8 can b8 ma88uffjd ￿th sufficleni rel￿b￿lI1¥. No Nla There has been no offsèiiifig of asstis and w8blllll88, orlncoma and expens88. Un￿$9 required or p6tmrf18d by the FRS 102 SORP or FRS 102. Yes No Nla Offsettlng Yes No Nla Grdnls and donalions are onky included in Ihe SOFA when the generdl incomè recognSllon criteria are m&l15.10 10 5.12 FRS102 SORPI. Grants and donaloThB In Ihe case of p8rforrnance relaled granls, income onty b8 recognised to lh& exlenl Ihal the Gharily has p￿)vKI9￿ the specrfled good5 or 5ervicgs a5 enlklBmenl lo the giant onty ocGur5 when Ihg perfO￿r￿nCe rebled condilK)ns gre rrel15.16 FRS 102 SORPI. Yes No Nla L•gacles Leoocl85 are kncluded In th8 SOFA Vdh8n rec8lpl L8 Pfob8ble, Ihal Ss, Ihere hos been grant of probgle, the execulor8 have esiabl55hed Ihal there 8re 9uf11￿8nl 8ssels In the eslale end any condbllons allached lo the legacy are ellherwllhh the control ol Ihe chartty or h8v8 been mat. Y85 No Nla Yes Gov¢rnm•nt grants Th6 ch8hty h8s r8celved govtrmn*ni uran18 In the r8POrtlng pedod GIII AKJ Itrce￿able is includeij In Income yhen there b a vakd de¢laralk)n from the donor. Tax r8¢14lmB on donatloni Any Glll Ald 8movni recovered on a donation Is con¥kSergd lo bg part ol Ihal 9111 and l¥ and g1ft8 Irealed as Bn add￿lon lo the sgmg fund as lh9 inlli01 donation unle95 the donor or Ihe ol th? appe81 have 8pecifi8d Othe￿¥￿10. Yes No Nla Yes No Nla ThL6 IB only ￿c￿￿ed In the SOFA once Ihg chortty has prov￿ed Ihe rebled good¥ or or mèi the pgrfornan¢e related conijilkins. Contro¢lu•l Incomè and pfrrformance related grinlB Donatyd good* Oonalgd goods Bra rr*a$ured 01 lalr value Ilhe amount lorwhlth the asset could b• éxchanged) unbss Impracllcol lo do so. Yes No N18 Thè co&1 ol any slo¢k of goods donele¢ lordislribulKin lo benelKi8rie5 is ¢ee￿￿￿ lo be Ihè lalr value ol Ihose glfts 91 the Ilme of Ihek rocelpl and they are recognl8ed on receipt. In tho reportlng pedod in wh￿h Ihe stocks aTe di51rfbuled, Ihey are recognised aj an expense al Ihe c8trying amDunl ol the sloGk5 al d￿l￿bullOn. Yes Nla Donaled good5 lor rB5819 Bre nEasured 01 fairvalue on Inhlal tecognitlon. whkh Is Ihe oxpectèd proGeeds from sale less Ihe expgcled ws15 015ole. and recooni¥e¢ in'lncorne Olhar Iradlng aclivitle&' *￿th the corresponding stock reGogni5ed n the b8lance sheet. On ils sale Ihp value ol slock is chBrged again51'1ncome from other Ir8¢ing aGlwitie5' and the proc8eds from Ngle 4Fe a150 ￿cognISed a$'lncoD* Irorn olhor Iradlng act1￿1￿8,. Yes No Ye$ No Nla Goods donalaJ for on%olng use by Ihe chadly are re¢ogni9ed 95 Ionglbb fixe¢ 855el¥ and Included the SOFA as Inrx)ttdng ￿SourCeS then receivable. Yes Nla Gift5 in kind loi u&e by Ihe chgrity are ￿cLuded in Ihfj SOFA 85 Sncome don8lkins then ce￿ab￿. Oonated ser¥lco¥ and Donated 88NIc88 and f8cllitiès Induded in Ihe SOFA when feceived al the vakje ol the gill lo Ihe chanly prov￿￿64 tho value el the glfl can bo rneasu￿d reliably. Donated ￿rViGe5 and I3￿1￿1e$ Ihal ere consu￿4 SMTh￿o￿telY ara recognlsed as Income With an Bquiva￿nI aTnounl recognised 85 an expense under the ¥pproprfal6 h8¥ding In the SOFA. Yes Nla Ye5 No Nla Yes Nla Support Costs The charfly has Incurred expenditure on support C051s. Volunteer help The valu8 of any voluntary help received 15 not Induded in Ihe accounts bul Is d8scrfbed In the Iruslee$' annual rnport. Yes Nla InGorng fro￿ Intsres( royaldos and This is included In Ihe aGEount5 Vdhen TBceipl r6 p￿bab[￿ and the arnount recelvable can be mgasured ￿lIablY. Yes Nla malurily dale of less than 1 year are treated as current asset Inveslmen15 stocX$ and work I p¥ogr•s8 Stocks held lor Sa￿ as part ol nonvlde delalls of tho amount pald for8ny $tJtutory oxtemal scrullny of ¥¢¢ounts and olherservices provided byyourlndepondgnt examlner. If nothlng was pald please enter 'O' In the approprlate box(e5). Th18 y8ar Last year Ind•pondonl •xamlngr'$ fees Assuraneè $•rvi¢e$ other than audlt or Indepondgnl •xam5natlon Tax advlsory f••s Othèr f*e$ (for ?xample: flnanclal advlce, consultan¢yi a¢¢ount8n¢y $•Nl¢o$1 pald to thg Independent •xamin8r 1,692 1,650 CC17a (Exc811 2810512026 Noles lo tlio icco'.Int5 Not•11 Pald •mploy••s Please ¢omplele thlB nol• If th• ehtrtyh￿ anyemplo 11.18taff Co•t• Thl•yoar Lo•t yo4r ¥alAhlM and wa Soelal 8•eurlty eo8t8 P•n•lon Ideflngd MNtdbu¢ion •¢lMm•l O¢horvnyloy•• b•neflt• 272.577 15,433 5.624 266,853 17,$50 5,566 Totsl staff ￿81$ 289. Thl•yw. Ploue provld• d•tslh of•xpondl¢urn afi •laff wo￿1￿9 lorth• th4rfty L••t y￿r Pl•M• pfo¥ld• dathllB olaxp8ndlturn on ltaff worf(Ing lortho ¢h1hlty Plgu• qlvo dgt*lts of the numberolernploy60s whos? lot4lemployvob•nefft• No omploy•g• rocol¥ed ornploy•e bon•llt¥1oxGludlno omployor o¥¢lud lon B•nd Numb•rol •m Th1• Lmt £60 000 to £69 999 £70 000 to £79 gBg £80 000 to £89 99• £90 000 to £99 999 1011000 toÉl09 999 Th L••t Pl•w pM¥ld• ¢h• tOt•l •mount p•ld to k•y m•n•u•m•nt p•rnonn 51,053 112 Avwag• h••d ¢ount In th• ymr Th• pabts ol th•¢h•rlty In whkh Iho nploy•Mwa Thll yaar Numb•r Labt y•ar um 12 Totsl 12 13 11.3 Ex.grntla paym•nt• lo •mployth• •nd oth•rn l•x¢ludln• tN•t•••l Pl•&8•eo*ry>l•t• MIA •*prnII•p•ym•fti h m4d•. Pl••u •xpitln lh• natur• of th• p4yffMnt Th1• Th1• tw m•klng th• paym•nt fhl* L#t PIMW •lqt•tho arnouTht of th• pw•ntlor*••lu¢ ol •nywth4r•fa 11.4 R8dundan¢y paym8nl• Pkn¥o oomplete If aftY+￿￿nd*neyolt•m•Itt•U0ttplYm•￿*h m•Ll• th Ihop•rfod. Th1• Ltst Totsl amount of ptyrn•rrt Th•n•turn of th• p*ymgn¢ (￿h. a•8et Th1• Th• •xt•Tht•f r•dundan¢ylundlTr# * thg bJlpnc•¥hgOt dw¢g Ploa80 81*0 th• ace4wntlng polltyfor rndundwn¢y ortsrrnlnatlon CC17a IExcqll 28K)0tt026 Section C Notes tothe accounts Icontl Note 12 Deflned contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme. 12.1 Please complete this note if a defined contrlbullon pènslon schemg Is operalgd. This ear Last ear Amount of contrlbutlons r•eognls•d Sn the SOFA as an 8xpense 5,624 5,566 Please explaln th• basls for allocatlng the liablllty and axpense of dgfined contribution penslon sch•mo botween actlvities and between r8strl¢t•d and unre8trScled funds. 12.2 Plgase completè th1$ sectlon where the Gharllypartlclpales In a deflnod b•n•flt P8nslon plan but Is unable to ascertaln Ils sharn of the undorlylng •S$•t$ ond Ilabilities. Pleasg eonflm) that although the scheme Is accounted for as a deflned contribution plan, It Is a doflnod banaflt plan. Please provide such Informatlon as 1$ avallabl• about the plan's surplus or dgflclt and the ImplScatlons, If any, for th? rèporting charity for this y•ar and last yoar, If dlfferent 12.3 Please complete thls sectlon wh¢Tr the charity participates In a multl.8mploygr deflned boneflt ponslon plan that Is o¢¢ounted foras a deflned contrlbutlon plan. Describe the extont to whl¢h the ¢harlty Can be liable to the plan for other antities, obllgatlons under the ternis and Conditions of the multS-frmployèr plan. If this Is dlfferent for last ygar, provide dglail Provide an explanatSon of how any liability arislng from an agreement with a multl- èmployer plan to fund a dfrficit ha5 been delemiined. If this is diffgrent for last year. provide details CC17a (Excell 2810512026 Scclion C Note.£ lo tIIp 14 ccoiJiIIs (conti Note 14 Tanglble flxed •8s•ts Pl0￿ ¢omplot• thh not•lllh• ¢horftyha$ 4fty Iwlbl• oM•ts 14.1 Co81 or¥oluallon Fr•olwld Innd & Othfrr land & Pl*rt( Flxthrel, Illlny Total At be9ts￿fvj olthfj y¢ dmk Rev8knatkn• 8,033 1,614 8.033 1.614 Tronsf¢r$' At and of th• y•ar 142 DeprBdatEon and Imp•lnn•nl• 9,847 SLorRB Slra SLorRB SLorRB SLorRB SLorRB At b•*nnthg ofth•y••r 6.452 recknlbn Imp•trm8nl Tr￿ller8. At end orth• year 685 7.037 1&3 N•t book v•bJ• t book valu• al tho t4ghnhp ol th• y Ngt v•lu• ¥1 the olth•ywr 1.$81 1.581 14A Impalmi•nt Thhye•r. PIHseprnvld•• dw*lloR oFlh••v•nt• ¢tr¢um•¢anc•• th41 hd to L••ty••r. PIM8•pmvld•• d••¢rtpllon olth••v•n¢• *nd thum•1￿¢•9 th•tl•d to 14.$ Rovqlu8tSon Ir•n •¢wynthiB poNcyof r•v*lu•tlon 18 •dopt•dy pl•po•prnvld•.' th• •ffKel￿ dato orth• rnv8lu•tlon tho name oflndependenl ¥*luw. Ilwplk•bh th• m•thod¥ •pplled •ndalunill¢•nt ouumptloni the ¢anylny •mount th•twould h•v• b••ft M¢ffjnl••dh•dlh• w•¢8 b••ft eanl•d Th1• L••t 146 Othordl•¢lo•urn• Th Last (4 Pl••w ¥l•t• the ￿n￿nt olbofftwlnq eo8t8. lff •ny. e￿It*ll$•dIn lh• eoft*lruellon olt•nylbl• (IQ Plweprnvld¢ th••mount of ¢ontrn¢tual¢ommRm•nts forth••¢qulsttlon oft•nglbh Ilx•d (HIJ Deialls olth• •xlsten¢g•nd¢anylnB •mounts of pmwty. pl•nt*nd •oulpment ' Th8 tr8n¥f8r$'rowl8 ￿￿)¥•￿ balw98n ft(6d*Y88etC8twBs. -P*8s0hidkalo lh• m•Vrodofd•procl•ll)n by d•kl&¥g th• m•ihodnot&ppk8th¥ (SL= $traltyii th4. R8=rdthKlngb8lw￿#J. Also*8s•h￿#t• lh• r•t• 171 2810512026 Section C Notes to the accounts Icontl Note 19 Debtors and prepayments Please complete thls note If the charlty has any debtors 19.1 Analysls of debtors Thls year Last year Trade debtors Propayments and accrued Income Other debtor¥ Total 310 310 Please complete 19.2 where 8 materlal debtorls recoverable more than a year after the reportlng date. 19.2 Analysls of d&btors recoverable In more than 1 year Ilncluded In debtors above) Thls year Last yoar Tradg debtors Prepayments and accruod In¢omo Other debtors Total CC17a IExcÈll 2810512026 Section C Notes to the accounts {contl Note 20 Creditors Please complete thls notg If the charlty ha$ any crgdltors or accruals. 20.1 Analysls ol credltors Amounts falllng due wlthln one year Thls year Last year Amounts falllng due aftor mor9 than one year Thls year Last ygar Accrual$ for grants payable Bank loans and overdrafts Trade credltors Payments recelvgd on account for contracts or perfomiance-related grants Accruals and dgfgrrgd Income Taxatlon and soclal securlty Other crodltors Total 3,765 47 21,087 493 13,020 3.000 3.000 20.2 Deferred income Please complete thls note If the ¢harlt has Thls year Last gar Please explaln the reasons why Movement In deferred Income account Thls year Last year reportlng perlod Amounts added In curr9nt perlod Amounts released to Income from prevlous pgrlods Balance at the end of the rgportlng perlod CC17a (Excell 2810512026 Not• 24 *•h atb•nk •nO In Iwnd Th1• y•ar Loll ymr 8hort t•nn Inv•Jlm•nts I1￿•thIn 3 mon¢h• m•¢urltyO•t•l 8hort t•￿ d￿0•￿• ¢￿h •¢ bwnk 4nd on h•nd Oth•r Tot41 e34 18,428 634 CC178 IEx¢•l) 28N)5120ZO CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Ducklings Pre-school Learning Centre On accounts for the year ended 3110712025 Charity no lif any) 1064036 Set out on pages I report to the trustees on my examination of the accounts of the above charity I'the Trust'l for the year ended 3110712025. Responslbllltles and As the charity Iruslees of the Trust, you are rèsponsible for the preparation basis of report of the accounts in accordance with the requiremènts of the Charities AGI 2011 {"the Act"). I r8POrt in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 14515llbl of the Act. I have completed my examination. l confirm that no material matters hav8 come to my attention {olher than that disclosed below ') in connection with the examination which gives me cause lo believe that in, any material respect: a¢¢ounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records Independent examiner's statement I have no concerns and have come across no other matters in connection with the examination lo which attention should be drawn in order to enable proper understanding of the accounts to be reached. Please delete the words in thé brackets if they do not apply. Slgned: Date 2710512026 Name: Mark Threlfall Relevant professional quallflcatlon(s} or body (If any): AFA MIPA Address: Four Accountancy 4 Tinshill Lane Leeds LS16 7AP IER October 2018 Section B Disclosure Only complete if the examiner needs lo highlight matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER October 2018