PENNY POT UNDER 5 PRESCHOOL UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
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 2024
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.
B Appleton
............................................................ Penny Pot Under 5 Preschool
8 March 2025
Penny Pot Under 5 Preschool Accountant's Report For The Year Ended 31 December 2024
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 2024.
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
8 March 2025
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 2024
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|||||
|---|---|---|---|
|2024|2023|
|£|£|£|£|
|TURNOVER|
|Sales|508,348|455,641|
|COST OF SALES|
|Food Purchases|20,830|17,759|
|Consumables|9,364|15,972|
|Subcontractor costs|3,830|5,656|
|Wages and salaries|407,291|369,319|
|Employers NI|24,167|18,174|
|Employers pensions - defined contribution schemes|11,636|10,141|
|(477,118)|(437,021)|
|GROSS SURPLUS|31,230|18,620|
|Administrative Expenses|
|Staff entertaining|2,024|1,138|
|Travel and subsistence expenses|11|9|
|Computer software, consumables and maintenance|3,354|2,668|
|Repairs, renewals and maintenance|10,696|711|
|Insurance|938|967|
|Printing, postage and stationery|2,247|293|
|Advertising and marketing costs|-|46|
|Training seminars and workshops|3,598|1,850|
|Telephone and Mobile|1,084|1,172|
|Accountancy fees|756|756|
|HR Fees|1,224|1,224|
|Subscriptions|727|3,169|
|Charitable donations|110|200|
|Depreciation|6,354|6,219|
|Water costs|769|841|
|DBS costs|-|391|
|(33,892)|(21,654)|
|Other Operating Income|
|-|
|Early Years Grant|3,000|
|-|
|3,000|
|OPERATING DEFICIT|(2,662)|(34)|
|Other interest receivable and similar income|
|Bank interest receivable|848|625|
|848|625|
|(DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR|(1,814)|591|
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Page 4
Penny Pot Pre School Balance Sheet As At 31 December 2024
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||||||
|---|---|---|---|---|
|2024|2023|
|Notes|£|£|£|£|
|FIXED ASSETS|
|Tangible Assets|4|36,213|34,134|
|36,213|34,134|
|CURRENT ASSETS|
|Debtors|5|-|221|
|Cash at bank and in hand|44,377|38,479|
|44,377|38,700|
|Creditors: Amounts Falling Due Within|
|6|(18,414)|(8,844)|
|One Year|
|NET CURRENT ASSETS (LIABILITIES)|25,963|29,856|
|TOTAL ASSETS LESS CURRENT|
|62,176|63,990|
|LIABILITIES|
|NET ASSETS|62,176|63,990|
|Income and Expenditure Account|62,176|63,990|
|MEMBERS' FUNDS|62,176|63,990|
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For the year ending 31 December 2024 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
8 March 2025
The notes on pages 6 to 7 form part of these financial statements.
Penny Pot Pre School Notes to the Financial Statements For The Year Ended 31 December 2023
1. Tangible Assets
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||||||
|---|---|---|---|---|
|Plant &|Fixtures &|Computer|Total|
|Machinery|Fittings|Equipment|
|£|£|£|£|
|Cost|
|As at 1 January 2024|399|49,058|1,478|50,935|
|Additions|1,488|6,946|-|8,434|
|As at 31 December 2024|1,887|56,004|1,478|59,369|
|Depreciation|
|As at 1 January 2024|83|15,844|874|16,801|
|Provided during the period|271|5,883|201|6,355|
|As at 31 December 2024|354|21,727|1,075|23,156|
|Net Book Value|
|As at 31 December 2024|1,533|34,277|403|36,213|
|As at 1 January 2024|316|33,214|604|34,134|
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