St Albans Steiner Kindergarten
Agm For the Kindergarten Trustees.
May 30[th] 2024.
The Aim of the kindergarten is to provide a Waldolf/Steiner affordable for all, early years facility within the local community in St Albans.
The kindergarten is open to any child aged between 2-5 years.
The Kindergarten is eligible for 2, 3,4 years old funding from Hertfordshire, either for 15 or 30 hours. This is the main source of income other than fundraising.
15 children attending kindergarten. Parent and Child; 10 regular families,
Present staff at Kindergarten
Zanna Millicheap, MA in Early Years and Steiner trained Early years teacher.
Nadine Greening, Early Years Teacher, Forest School Trained. Saskia Mills has finished her apprenticeship, NVQ3 in Early Years.
Kasia Anderson is planning to attend the post grad Steiner teachers training course in September.
Dawn Hudson, is a Drama and Music teacher with an NVQ3 in Early Years
Karen Pullin is a counsellor, adolescent mental health Anna Chilliyan, has an NVQ3 in Early Years and has been volunteering at kindergarten, which has been a huge help.
The new build of the community centre has been put on hold for financial reasons.
Fundraising; we ran an Advent Fair in Kings Langley, we raised £3000. Many past families and friends came to help. It was a large community event, enjoyed by all, but definitely need more helpers on the day.
We also did a Midsummer event in the kindergarten’s garden, but this year the weather was so hot, that we had very few attendees, so made a loss financially. Will reconsider next year. Planning to do a raffle instead. Any money raised goes towards to upkeep of the kindergarten, costs of materials, repairing and supplies.
The Lantern festival, which we celebrated by decorating the kindergarten with lights followed by carrying our lanterns and singing in the park. This is very popular with past pupils as well as present families.
We are discussing if it’s possible for the kindergarten to expand.
Kindergarten has £31.000 in the bank account at present.
Chair of Trustees; Lucynda Howard Secretary of Trustees; Linda Pugh Other Trustees; Hazel Gowland Jackie Marsh Christine Withers
Carol Timson Jo Blom
Registration number: 04410731
St Albans Steiner Kindergarten Limited
(A company limited by guarantee)
Annual Report and Unaudited Financial Statements
for the Year Ended 31 August 2024
Sujatha Renganathan FCCA -AIMS Accountants for Business Certified Accountant 11 St Thomas Drive Pinner Harrow HA5 4SX
St Albans Steiner Kindergarten Limited
Contents
| Company Information | 1 |
|---|---|
| Accountants' Report | 2 |
| Profit and Loss Account | 3 |
| Balance Sheet | 4 |
| Notes to the Unaudited Financial Statements | 4 |
| iXBRL Detailed Profit and Loss Account | 5 |
St Albans Steiner Kindergarten Limited
Company Information
Directors Ms Lucynda Howard Ms Linda Margaret Pugh Registered office 1 Hill End Lodge Hatfield Park Hatfield Hertfordshire AL9 5PH Accountants Sujatha Renganathan FCCA -AIMS Accountants for Business Certified Accountant 11 St Thomas Drive Pinner Harrow HA5 4SX
Page 1
Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of St Albans Steiner Kindergarten Limited for the Year Ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of St Albans Steiner Kindergarten Limited for the year ended 31 August 2024 as set out on pages 3 to 4 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html .
This report is made solely to the Board of Directors of St Albans Steiner Kindergarten Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of St Albans Steiner Kindergarten Limited and state those matters that we have agreed to state to the Board of Directors of St Albans Steiner Kindergarten Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than St Albans Steiner Kindergarten Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that St Albans Steiner Kindergarten Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of St Albans Steiner Kindergarten Limited. You consider that St Albans Steiner Kindergarten Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of St Albans Steiner Kindergarten Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
......................................
Sujatha Renganathan FCCA -AIMS Accountants for Business Certified Accountant 11 St Thomas Drive Pinner Harrow HA5 4SX 11 March 2025
Page 2
St Albans Steiner Kindergarten Limited
Profit and Loss Account for the Year Ended 31 August 2024
| Turnover Staff costs Other charges Surplus for the year |
2024 £ 58,636 (43,021) (12,564) 3,051 |
2023 £ 67,239 (38,910) (16,058) |
|---|---|---|
| 12,271 |
Page 3
St Albans Steiner Kindergarten Limited
(Registration number: 04410731) Balance Sheet as at 31 August 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Current assets | 30,804 | 27,753 |
| Reserves | 30,804 | 27,753 |
1 General information
The company is a company limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.
The address of its registered office is:
1 Hill End Lodge Hatfield Park Hatfield Hertfordshire AL9 5PH
These financial statements were authorised for issue by the Board on 11 March 2025.
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.
2 Staff numbers
The average number of persons employed by the company (including directors) during the year, was 6 (2023 - 5).
For the financial year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved and authorised by the Board on 11 March 2025 and signed on its behalf by:
......................................... Leake lof Ms Linda Margaret Pugh Director
Page 4
St Albans Steiner Kindergarten Limited
iXBRL Detailed Profit and Loss Account for the Year Ended 31 August 2024
| Turnover/revenue Cost of sales Opening stock/inventories Closing stock/inventories Gross profit Distribution costs Administrative expenses Audit and accountancy other services Rent, rates and services costs Other repairs and maintenance costs Wages and salaries excluding directors Pension costs defined contribution schemes excluding directors Staff costs excluding directors Training Legal and professional costs Bank charges Insurance costs Printing, postage and stationery Subscriptions Other costs Other operating income Other items Profit for the financial year |
2024 £ 58,636 - - 58,636 (720) (6,529) (1,336) (40,025) (435) (40,460) (2,561) (34) - (686) (3,116) (50) (93) 3,051 |
2023 £ 67,239 - - |
|---|---|---|
| 67,239 | ||
| (720) (6,010) (1,118) (37,643) (435) |
||
| (38,078) (832) - (37) (641) (3,093) - (4,439) |
||
| 12,271 |
This page does not form part of the statutory financial statements. Page 5
Independent examiner's report to the trustees of St Albans Steiner Kindergarten Limited (Company No. 04410731 )
I report on the accounts of the company for the year ended 31 August 2024, which are set out in the attached document.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income has not exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Certified Chartered Accountants.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
-
• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Sujatha Renganathan FCCA Reliable Resources Limited T/A AIMS Accountants for Business 11 St Thomas Drive,Pinner HA5 4SX
12 March 2025