## 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