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
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