Charity number 1066854
All Saints Playgroup (Halifax)
Annual Report and Financial Statements
for the year ended 31 August 2023
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Group's logo
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All Saints Playgroup (Halifax)
Annual Report and Financial Statements for the year ended 31 August 2023
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Receipts and payments account | 5 |
| Statement of assets and liabilities | 6 |
| Notes to the accounts | 7 to 9 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
All Saints Playgroup (Halifax) Trustees' report for the year ended 31 August 2023
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
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 Lloyds Bank plc Shaw Lodge Mill 25 Gresham Street Shaw Lodge London Halifax EC2V 7HN 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 2023
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:
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;
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; and
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 has continued to provide a safe and caring environment where children from the local community are able to attend, learn and socialise. Children are able to access all areas of the EYFS curriculum, preparing them for a smooth and successful transition to a school of their choice. All Saints Pre School continues to develop relationships with the local community and local schools. This has resulted in volunteers supporting the Pre School as evidenced by how volunteers helped maintain and develop the garden area in September 2023, which had been supported by a grant from the Community Foundation for Calderdale.
All Saints Pre School continues to provide childcare for all local families alongside the Hebble Harlequins out of school club thereby enabling a wrap around service.
Financial review
The net receipts for the year were £13,474, including net receipts of £1,749 on unrestricted funds and net receipts of £11,725 on restricted funds after transfers.
Reserves policy
The charity's free reserves, at the year end were £38,950.
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 £30,500.
The trustees are aware of the excess reserves and will hold these reserves to keep the sustainability of the preschool.
Approved by the board of trustees on 26/06/2024
Chloe Collins (Trustee)
3
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 2023, which are set out on pages 5 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
27/06/2024
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
4
All Saints Playgroup (Halifax) Receipts and payments account for the year ended 31 August 2023
| Notes 2023 Unrestricted funds £ Receipts Grants and donations (2) 2,626 Fees 11,014 Fundraising 1,140 Other income 127 Total receipts 14,907 Payments Salaries and NI - Rent 4,705 Payroll fees 467 Activity and material costs 691 Independent examination 600 Insurance 760 T-shirts and uniforms - Cleaning and recycling 1,117 Office and other costs 188 Advertising and publicity - Administration and bookkeeping 275 Stationery, printing and postage 142 Telephone 150 Fundraising expenditure 96 Utility costs 719 Repairs and maintenance 3,248 Total payments 13,158 Net receipts / (payments) 1,749 Transfers between funds - Net movement in funds 1,749 Fund balances brought forward 37,201 Fund balances carried forward (3) 38,950 |
2023 Restricted funds £ 60,028 - - - 60,028 39,982 8,321 - - - - - - - - - - - - - - 48,303 11,725 - 11,725 6,316 18,041 |
2023 Total funds £ 62,654 11,014 1,140 127 74,935 39,982 13,026 467 691 600 760 - 1,117 188 - 275 142 150 96 719 3,248 61,461 13,474 - 13,474 43,517 56,991 |
2022 Total funds £ 51,351 9,961 5,118 772 67,202 45,251 12,212 649 1,206 480 738 212 1,371 597 164 194 159 149 - - - 63,382 3,820 - 3,820 39,697 43,517 |
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5
All Saints Playgroup (Halifax) Statement of assets and liabilities
| as at 31 August 2023 2023 2023 Unrestricted Restricted £ £ Cash funds Cash at bank 38,950 18,041 Cash in hand - - Total cash funds 38,950 18,041 Debtors and prepayments Prepayments - Insurance Other debtors - HMRC PAYE/NI 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/Payroll fees Deferred income - Pre School fees from Calderdale Council for Autumn term Other creditors - Pension contributions |
2023 Total £ 56,991 - 56,991 2023 £ 507 4,252 4,759 2023 £ 1,394 17,541 111 19,046 |
2022 Total £ 43,461 56 43,517 |
|---|---|---|
The financial statements were approved by the board of trustees on 26/06/2024
Chloe Collins (Trustee)
6
All Saints Playgroup (Halifax)
Notes to the accounts
for the year ended 31 August 2023
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.
7
All Saints Playgroup (Halifax)
Notes to the accounts continued
for the year ended 31 August 2023
| 2 Grants and donations Calderdale Metropolitan Borough Council (MBC) Community Foundation for Calderdale (CFC) Lloyds Bank Foundation Other donations 3 Restricted funds Balance b/f £ Calderdale MBC 6,316 CFC - 6,316 |
2023 Unrestricted funds £ - - 500 2,126 2,626 Incoming £ 59,528 500 60,028 |
2023 Restricted funds £ 59,528 500 - - 60,028 Outgoing £ 48,303 - 48,303 |
2023 Total funds £ 59,528 500 500 2,126 62,654 Transfers £ - - - |
2022 Total funds £ 51,351 - - - 51,351 Balance c/f £ 17,541 500 18,041 |
|---|---|---|---|---|
Fund name Calderdale MBC CFC
Purpose of restriction
For the supply of free early years provision for 2 to 4 year olds. To enhance the garden.
8
Notes to the accounts continued for the year ended 31 August 2023
All Saints Playgroup (Halifax)
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 |
2023 £ 4,954 10 4,964 17,975 1,269 352 19,596 |
2022 £ 6,363 16 6,379 14,715 766 254 15,736 |
|---|---|---|
Reason for remuneration
The legal authority for the payment is via a provision within the charity's governing document.
Other transactions with trustees or related parties
| Other transactions with trustees or related parties Name of trustee or related party Hebble Harlequins Limited (HHL) Relationship to charity Gail Broadbent, a trustee, is a director of HHL Description of transaction HHL makes a contribution towards waste removal costs. In 2023 it also contributed towards fencing costs. |
2023 £ 1,810 1,810 |
2022 £ 275 275 |
|---|---|---|
9
Charity number 1066854
All Saints Playgroup (Halifax)
Annual Report and Financial Statements
for the year ended 31 August 2023
----- Start of picture text -----
Group's logo
----- End of picture text -----
All Saints Playgroup (Halifax)
Annual Report and Financial Statements for the year ended 31 August 2023
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Receipts and payments account | 5 |
| Statement of assets and liabilities | 6 |
| Notes to the accounts | 7 to 9 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
All Saints Playgroup (Halifax) Trustees' report for the year ended 31 August 2023
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
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 Lloyds Bank plc Shaw Lodge Mill 25 Gresham Street Shaw Lodge London Halifax EC2V 7HN 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 2023
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:
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;
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; and
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 has continued to provide a safe and caring environment where children from the local community are able to attend, learn and socialise. Children are able to access all areas of the EYFS curriculum, preparing them for a smooth and successful transition to a school of their choice. All Saints Pre School continues to develop relationships with the local community and local schools. This has resulted in volunteers supporting the Pre School as evidenced by how volunteers helped maintain and develop the garden area in September 2023, which had been supported by a grant from the Community Foundation for Calderdale.
All Saints Pre School continues to provide childcare for all local families alongside the Hebble Harlequins out of school club thereby enabling a wrap around service.
Financial review
The net receipts for the year were £13,474, including net receipts of £1,749 on unrestricted funds and net receipts of £11,725 on restricted funds after transfers.
Reserves policy
The charity's free reserves, at the year end were £38,950.
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 £30,500.
The trustees are aware of the excess reserves and will hold these reserves to keep the sustainability of the preschool.
Approved by the board of trustees on 26/06/2024
Chloe Collins (Trustee)
3
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 2023, which are set out on pages 5 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
27/06/2024
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
4
All Saints Playgroup (Halifax) Receipts and payments account for the year ended 31 August 2023
| Notes 2023 Unrestricted funds £ Receipts Grants and donations (2) 2,626 Fees 11,014 Fundraising 1,140 Other income 127 Total receipts 14,907 Payments Salaries and NI - Rent 4,705 Payroll fees 467 Activity and material costs 691 Independent examination 600 Insurance 760 T-shirts and uniforms - Cleaning and recycling 1,117 Office and other costs 188 Advertising and publicity - Administration and bookkeeping 275 Stationery, printing and postage 142 Telephone 150 Fundraising expenditure 96 Utility costs 719 Repairs and maintenance 3,248 Total payments 13,158 Net receipts / (payments) 1,749 Transfers between funds - Net movement in funds 1,749 Fund balances brought forward 37,201 Fund balances carried forward (3) 38,950 |
2023 Restricted funds £ 60,028 - - - 60,028 39,982 8,321 - - - - - - - - - - - - - - 48,303 11,725 - 11,725 6,316 18,041 |
2023 Total funds £ 62,654 11,014 1,140 127 74,935 39,982 13,026 467 691 600 760 - 1,117 188 - 275 142 150 96 719 3,248 61,461 13,474 - 13,474 43,517 56,991 |
2022 Total funds £ 51,351 9,961 5,118 772 67,202 45,251 12,212 649 1,206 480 738 212 1,371 597 164 194 159 149 - - - 63,382 3,820 - 3,820 39,697 43,517 |
|---|---|---|---|
5
All Saints Playgroup (Halifax) Statement of assets and liabilities
| as at 31 August 2023 2023 2023 Unrestricted Restricted £ £ Cash funds Cash at bank 38,950 18,041 Cash in hand - - Total cash funds 38,950 18,041 Debtors and prepayments Prepayments - Insurance Other debtors - HMRC PAYE/NI 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/Payroll fees Deferred income - Pre School fees from Calderdale Council for Autumn term Other creditors - Pension contributions |
2023 Total £ 56,991 - 56,991 2023 £ 507 4,252 4,759 2023 £ 1,394 17,541 111 19,046 |
2022 Total £ 43,461 56 43,517 |
|---|---|---|
The financial statements were approved by the board of trustees on 26/06/2024
Chloe Collins (Trustee)
6
All Saints Playgroup (Halifax)
Notes to the accounts
for the year ended 31 August 2023
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.
7
All Saints Playgroup (Halifax)
Notes to the accounts continued
for the year ended 31 August 2023
| 2 Grants and donations Calderdale Metropolitan Borough Council (MBC) Community Foundation for Calderdale (CFC) Lloyds Bank Foundation Other donations 3 Restricted funds Balance b/f £ Calderdale MBC 6,316 CFC - 6,316 |
2023 Unrestricted funds £ - - 500 2,126 2,626 Incoming £ 59,528 500 60,028 |
2023 Restricted funds £ 59,528 500 - - 60,028 Outgoing £ 48,303 - 48,303 |
2023 Total funds £ 59,528 500 500 2,126 62,654 Transfers £ - - - |
2022 Total funds £ 51,351 - - - 51,351 Balance c/f £ 17,541 500 18,041 |
|---|---|---|---|---|
Fund name Calderdale MBC CFC
Purpose of restriction
For the supply of free early years provision for 2 to 4 year olds. To enhance the garden.
8
Notes to the accounts continued for the year ended 31 August 2023
All Saints Playgroup (Halifax)
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 |
2023 £ 4,954 10 4,964 17,975 1,269 352 19,596 |
2022 £ 6,363 16 6,379 14,715 766 254 15,736 |
|---|---|---|
Reason for remuneration
The legal authority for the payment is via a provision within the charity's governing document.
Other transactions with trustees or related parties
| Other transactions with trustees or related parties Name of trustee or related party Hebble Harlequins Limited (HHL) Relationship to charity Gail Broadbent, a trustee, is a director of HHL Description of transaction HHL makes a contribution towards waste removal costs. In 2023 it also contributed towards fencing costs. |
2023 £ 1,810 1,810 |
2022 £ 275 275 |
|---|---|---|
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 2023, which are set out on pages 5 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
27/06/2024
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
4