## **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** |**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** |**Notes**
**FIXED ASSETS**
Tangible Assets
**4**
**CURRENT ASSETS**
Debtors
**5**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**6**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
Income and Expenditure Account
**MEMBERS' FUNDS**|**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