2023-12-31-accounts - Penny Pot Under 5's Creche

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PENNY POT UNDER 5 PRESCHOOL UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

R Stride & Co LLP

Penny Pot Pre School Contents of the unaudited accounts For The Year Ended 31 December 2023

Contents
	Page
Business Details	1
Approval	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5
Notes to the Accounts	6

Penny Pot Pre School Business Details For The Year Ended 31 December 2023

Business

Accountants

Jubilee Centre, Hildebrand Baracks Penny Pot Lane Harrogate North Yorkshire HG3 2SD R Stride & Co LLP The Old Coach House Rear of Eastville Terrace, Ripon Road Harrogate North Yorkshire HG1 3HJ

Page 1

Penny Pot Under 5 Preschool Accounts Approval Statement For The Year Ended 31 December 2023

I approve these un-audited accounts which comprise a Profit and Loss Account, Balance Sheet and related notes. I acknowledge my responsibility for the accounts including the provision of all the information and explanations necessary for the completion.

............................................................ Penny Pot Under 5 Preschool

28th May 2024

Penny Pot Under 5 Preschool Accountant's Report For The Year Ended 31 December 2023

I report on the accounts which are set out on pages 4 to 7

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity's 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 Trust’s accounts carried out under section 145 of the 2011 Act and 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 which gives me cause to believe that in, any material respect:

 the accounting records were not kept in accordance with section 130 of the Charities Act; or

 the accounts did not accord with the accounting records; or

 the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

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

28th May 2024 R Stride & Co LLP The Old Coach House Rear of Eastville Terrace, Ripon Road Harrogate North Yorkshire HG1 3HJ

Page 3

Penny Pot Pre School Detailed Income and Expenditure Account For The Year Ended 31 December 2023

2023 £ TURNOVER Sales COST OF SALES Food Purchases 17,759 Consumables 15,972 Subcontractor costs 5,656 Wages and salaries 369,319 Employers NI 18,174 Employers pensions - defined contribution schemes 10,141 GROSS SURPLUS Administrative Expenses Staff entertaining 1,138 Travel and subsistence expenses 9 Computer software, consumables and maintenance 2,668 Repairs, renewals and maintenance 711 Insurance 967 Printing, postage and stationery 293 Advertising and marketing costs 46 Training seminars and workshops 1,850 Telephone and Mobile 1,172 Accountancy fees 756 HR Fees 1,224 Subscriptions 3,169 Charitable donations 200 Depreciation 6,219 Sundry expenses - Water costs 841 DBS costs 391 Skip Hire - Other Operating Income Early Years Grant 3,000 OPERATING (DEFICIT)/SURPLUS Other interest receivable and similar income Bank interest receivable 625 SURPLUS FOR THE FINANCIAL YEAR	2022 £ £ 455,641 16,740 14,091 3,018 326,565 13,927 7,230 (437,021) 18,620 1,590 - 3,589 19,996 288 1,423 - 4,098 764 756 1,224 390 100 5,743 1,189 545 340 280 (21,654 ) 4,500 3,000 (34) 120 625 591	£ 422,686 (381,571) 41,115 (42,315 ) 4,500 3,300 120 3,420

Page 4

Penny Pot Pre School Balance Sheet As At 31 December 2023

2023 £ £ 34,134 34,134 221 38,479 38,700 (8,844 ) 29,856 63,990 63,990 63,990 63,990	2023 £ £ 34,134 34,134 221 38,479 38,700 (8,844 ) 29,856 63,990 63,990 63,990 63,990	2022 £ £ 31,888 31,888 425 41,861 42,286 (10,775 ) 31,511 63,399 63,399 63,399 63,399	2022 £ £ 31,888 31,888 425 41,861 42,286 (10,775 ) 31,511 63,399 63,399 63,399 63,399
	34,134 29,856		31,888 31,511
38,700 (8,844 )		42,286 (10,775 )

	63,990		63,399
	63,990		63,399
	63,990		63,399
	63,990		63,399

For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

On behalf of the board

Mr Barry Appleton Director

28th May 2024

The notes on pages 6 to 7 form part of these financial statements.

Page 5

Penny Pot Pre School Notes to the Financial Statements For The Year Ended 31 December 2023

1. Tangible Assets

1. Tangible Assets
Cost As at 1 January 2023 Additions As at 31 December 2023 Depreciation As at 1 January 2023 Provided during the period As at 31 December 2023 Net Book Value As at 31 December 2023 As at 1 January 2023	Plant & Machinery £ 100 299	Fixtures & Fittings £ 41,442 7,616	Computer Equipment £ 929 549	Total £ 42,471 8,464
	399	49,058	1,478	50,935
	28 55	9,983 5,861	572 302	10,583 6,218
	83	15,844	874	16,801
	316	33,214	604	34,134
	72	31,459	357	31,888

Page 6