All Saints Playgroup (Halifax)
Charity number 1066854
Annual Report and Financial Statements
for the year ended 31 August 2022
All Saints Playgroup (Halifax)
Annual Report and Financial Statements for the year ended 31 August 2022
| Contents | Page |
|---|---|
| Trustees' report | 2 to 4 |
| Examiner's report | 5 |
| Receipts and payments account | 6 |
| Statement of assets and liabilities | 7 |
| Notes to the accounts | 8 to 9 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
All Saints Playgroup (Halifax)
Trustees' report for the year ended 31 August 2022
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
Cara Templeman Chair Christine Graham Secretary Chloe Collins Treasurer Gail Broadbent Cheryl Westley
Charity number
1066854
Registered in England and Wales
Registered and principal address
Bankers
The Clock Tower NatWest Shaw Lodge Mill 1 Waterhouse Street Shaw Lodge Halifax Halifax HX1 1JA HX3 9ET
Independent examiner
Rhys North 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 22 May 2015.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
2
All Saints Playgroup (Halifax)
Trustees' report (continued) for the year ended 31 August 2022
Objectives and activities
The charity's objects
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.
The charity's main activities
Runs as a pre-school providing pre-school education for 2 to 5 year olds in the local area.
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
All Saints’ Pre School continued to provide a safe environment in which Pre-school children from the local community were able to attend, learn and socialise.
All Saints’ Pre-school has also maintained links with parents during the year.
Children at the Pre-school have been able to access all areas of the EYFS curriculum preparing them for smooth and successful transition to a school of their choice
Financial review
The net receipts for the year was £3,820, including net receipts of £15,851 on unrestricted funds and net payments of £12,031 on restricted funds.
As always, the staff of All Saint’s Pre-school have worked hard to keep cost low and ensure that the Preschool continues to have the necessary finances to carry forward into the next financial year.
Going forward the finances of the Pre-school continue to be monitored. Marketing will be needed to increase the numbers of children attending pre-school and it has been positive to note that numbers of children attending have increased since August 2022..
The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity's ability to meet its liabilities as they fall due.
3
All Saints Playgroup (Halifax)
Trustees' report (continued) for the year ended 31 August 2022
Reserves policy
The charity's free reserves, at the year end were £37,201.
We have identified several reasons to justify holding funds in reserve:
To provide continuity of activities in the event of a large variation in income
To deal with emergencies
To deal with short-term fluctuations in cash-flow
To be able to develop projects
To take advantage of opportunities.
We aim to put aside three months running costs plus redundancy liabilities; which based on budgeted expenditure would equate to £30,700.
The trustees are aware of the excess reserves and will hold these reserves to keep the sustainability of the pre-school.
Approved by the board of trustees on 28/6/2023
Chloe Collins (Trustee)
4
All Saints Playgroup (Halifax)
Independent examiner's report to the trustees of All Saints Playgroup (Halifax)
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2022, which are set out on pages 6 to 9.
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.
Rhys North ACA
29/6/2023
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
5
All Saints Playgroup (Halifax) Receipts and payments account for the year ended 31 August 2022
| Notes 2022 Unrestricted funds £ Receipts Grants (2) - Fees 9,961 Fundraising 5,118 Uniform income 48 Other income 724 Total receipts 15,851 Payments Salaries and NI - Rent - Payroll costs - Activity and material costs - Food - Equipment and toys - Accountancy and independent examination - Insurance - T-shirts and uniforms - Cleaning and recycling - Other payments - Advertising and publicity - Administration and bookkeeping - Stationery and printing - Telephone - Postage - Fundraising expenditure - Total payments - Net movement in funds 15,851 Fund balances brought forward 21,350 Fund balances carried forward (3) 37,201 |
2022 Restricted funds £ 51,351 - - - - 51,351 45,251 12,212 649 1,182 - 24 480 738 212 1,371 597 164 194 159 149 - - 63,382 (12,031) 18,347 6,316 |
2022 Total funds £ 51,351 9,961 5,118 48 724 67,202 45,251 12,212 649 1,182 - 24 480 738 212 1,371 597 164 194 159 149 - - 63,382 3,820 39,697 43,517 |
2021 Total funds £ 71,515 9,709 1,346 - 282 82,852 42,205 11,223 542 2,235 30 - 478 726 175 1,843 157 343 79 247 150 8 142 60,583 22,269 17,428 39,697 |
|---|---|---|---|
6
All Saints Playgroup (Halifax) Statement of assets and liabilities
| as at 31 August 2022 2022 Unrestricted £ Cash funds Cash at bank 37,145 Cash in hand 56 Total cash funds 37,201 Debtors and prepayments Prepayments - Insurance HMRC - SMP to recover Assets retained for the charity's own use Various toys and other play equipment Storage trolleys and boxes Wooden chairs, tables and settee. Bookcase Printer Computer cabinet Laptop Liabilities Accruals - Independent examination fee Other creditors - Pension and payroll Deferred income - CMBC - Autumn term funding received in advance |
2022 Restricted £ 6,316 - 6,316 |
2022 Total £ 43,461 56 43,517 2022 £ 492 6,083 6,575 2022 £ 600 165 5,510 6,275 |
2021 Total £ 39,641 56 39,697 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 28/6/2023
Chloe Collins (Trustee)
7
All Saints Playgroup (Halifax)
Notes to the accounts
for the year ended 31 August 2022
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.
8
All Saints Playgroup (Halifax)
Notes to the accounts continued
for the year ended 31 August 2022
| 2 Grants and donations Calderdale MBC 3 Restricted funds CMBC - Early Education Funding |
Balance b/f £ 18,347 18,347 |
2022 Unrestricted funds £ - - Incoming £ 51,351 51,351 |
2022 Restricted funds £ 51,351 51,351 Outgoing £ 63,382 63,382 |
2022 Total funds £ 51,351 51,351 Transfers £ - - |
2021 Total funds £ 71,515 71,515 Balance c/f £ 6,316 6,316 |
|---|---|---|---|---|---|
Fund name
Purpose of restriction
CMBC - Early Education Funding For the supply of free early years provision for 2 to 4 year olds
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, other than stated below.
| Details of remuneration and benefits Gail Broadbent Manager Gross pay Pensions Cheryl Westley Manager Gross pay Social security Pensions |
2022 £ 6,363 16 6,379 14,715 766 254 15,736 |
2021 £ 5,147 - 5,147 15,021 858 264 16,143 |
|---|---|---|
Legal authority for the payment
The legal authority for the payment is via a provision within the charity's governing document.
9
All Saints Playgroup (Halifax)
Charity number 1066854
Annual Report and Financial Statements
for the year ended 31 August 2022
All Saints Playgroup (Halifax)
Annual Report and Financial Statements for the year ended 31 August 2022
| Contents | Page |
|---|---|
| Trustees' report | 2 to 4 |
| Examiner's report | 5 |
| Receipts and payments account | 6 |
| Statement of assets and liabilities | 7 |
| Notes to the accounts | 8 to 9 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
All Saints Playgroup (Halifax)
Trustees' report for the year ended 31 August 2022
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
Cara Templeman Chair Christine Graham Secretary Chloe Collins Treasurer Gail Broadbent Cheryl Westley
Charity number
1066854
Registered in England and Wales
Registered and principal address
Bankers
The Clock Tower NatWest Shaw Lodge Mill 1 Waterhouse Street Shaw Lodge Halifax Halifax HX1 1JA HX3 9ET
Independent examiner
Rhys North 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 22 May 2015.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
2
All Saints Playgroup (Halifax)
Trustees' report (continued) for the year ended 31 August 2022
Objectives and activities
The charity's objects
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.
The charity's main activities
Runs as a pre-school providing pre-school education for 2 to 5 year olds in the local area.
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
All Saints’ Pre School continued to provide a safe environment in which Pre-school children from the local community were able to attend, learn and socialise.
All Saints’ Pre-school has also maintained links with parents during the year.
Children at the Pre-school have been able to access all areas of the EYFS curriculum preparing them for smooth and successful transition to a school of their choice
Financial review
The net receipts for the year was £3,820, including net receipts of £15,851 on unrestricted funds and net payments of £12,031 on restricted funds.
As always, the staff of All Saint’s Pre-school have worked hard to keep cost low and ensure that the Preschool continues to have the necessary finances to carry forward into the next financial year.
Going forward the finances of the Pre-school continue to be monitored. Marketing will be needed to increase the numbers of children attending pre-school and it has been positive to note that numbers of children attending have increased since August 2022..
The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity's ability to meet its liabilities as they fall due.
3
All Saints Playgroup (Halifax)
Trustees' report (continued) for the year ended 31 August 2022
Reserves policy
The charity's free reserves, at the year end were £37,201.
We have identified several reasons to justify holding funds in reserve:
To provide continuity of activities in the event of a large variation in income
To deal with emergencies
To deal with short-term fluctuations in cash-flow
To be able to develop projects
To take advantage of opportunities.
We aim to put aside three months running costs plus redundancy liabilities; which based on budgeted expenditure would equate to £30,700.
The trustees are aware of the excess reserves and will hold these reserves to keep the sustainability of the pre-school.
Approved by the board of trustees on 28/6/2023
Chloe Collins (Trustee)
4
All Saints Playgroup (Halifax)
Independent examiner's report to the trustees of All Saints Playgroup (Halifax)
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2022, which are set out on pages 6 to 9.
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.
Rhys North ACA
29/6/2023
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
5
All Saints Playgroup (Halifax) Receipts and payments account for the year ended 31 August 2022
| Notes 2022 Unrestricted funds £ Receipts Grants (2) - Fees 9,961 Fundraising 5,118 Uniform income 48 Other income 724 Total receipts 15,851 Payments Salaries and NI - Rent - Payroll costs - Activity and material costs - Food - Equipment and toys - Accountancy and independent examination - Insurance - T-shirts and uniforms - Cleaning and recycling - Other payments - Advertising and publicity - Administration and bookkeeping - Stationery and printing - Telephone - Postage - Fundraising expenditure - Total payments - Net movement in funds 15,851 Fund balances brought forward 21,350 Fund balances carried forward (3) 37,201 |
2022 Restricted funds £ 51,351 - - - - 51,351 45,251 12,212 649 1,182 - 24 480 738 212 1,371 597 164 194 159 149 - - 63,382 (12,031) 18,347 6,316 |
2022 Total funds £ 51,351 9,961 5,118 48 724 67,202 45,251 12,212 649 1,182 - 24 480 738 212 1,371 597 164 194 159 149 - - 63,382 3,820 39,697 43,517 |
2021 Total funds £ 71,515 9,709 1,346 - 282 82,852 42,205 11,223 542 2,235 30 - 478 726 175 1,843 157 343 79 247 150 8 142 60,583 22,269 17,428 39,697 |
|---|---|---|---|
6
All Saints Playgroup (Halifax) Statement of assets and liabilities
| as at 31 August 2022 2022 Unrestricted £ Cash funds Cash at bank 37,145 Cash in hand 56 Total cash funds 37,201 Debtors and prepayments Prepayments - Insurance HMRC - SMP to recover Assets retained for the charity's own use Various toys and other play equipment Storage trolleys and boxes Wooden chairs, tables and settee. Bookcase Printer Computer cabinet Laptop Liabilities Accruals - Independent examination fee Other creditors - Pension and payroll Deferred income - CMBC - Autumn term funding received in advance |
2022 Restricted £ 6,316 - 6,316 |
2022 Total £ 43,461 56 43,517 2022 £ 492 6,083 6,575 2022 £ 600 165 5,510 6,275 |
2021 Total £ 39,641 56 39,697 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 28/6/2023
Chloe Collins (Trustee)
7
All Saints Playgroup (Halifax)
Notes to the accounts
for the year ended 31 August 2022
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.
8
All Saints Playgroup (Halifax)
Notes to the accounts continued
for the year ended 31 August 2022
| 2 Grants and donations Calderdale MBC 3 Restricted funds CMBC - Early Education Funding |
Balance b/f £ 18,347 18,347 |
2022 Unrestricted funds £ - - Incoming £ 51,351 51,351 |
2022 Restricted funds £ 51,351 51,351 Outgoing £ 63,382 63,382 |
2022 Total funds £ 51,351 51,351 Transfers £ - - |
2021 Total funds £ 71,515 71,515 Balance c/f £ 6,316 6,316 |
|---|---|---|---|---|---|
Fund name
Purpose of restriction
CMBC - Early Education Funding For the supply of free early years provision for 2 to 4 year olds
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, other than stated below.
| Details of remuneration and benefits Gail Broadbent Manager Gross pay Pensions Cheryl Westley Manager Gross pay Social security Pensions |
2022 £ 6,363 16 6,379 14,715 766 254 15,736 |
2021 £ 5,147 - 5,147 15,021 858 264 16,143 |
|---|---|---|
Legal authority for the payment
The legal authority for the payment is via a provision within the charity's governing document.
9
All Saints Playgroup (Halifax)
Independent examiner's report to the trustees of All Saints Playgroup (Halifax)
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2022, which are set out on pages 6 to 9.
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: Rhys North ACA
29/6/2023
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
5