Company registration number: 04861822 Charity registration number: 1100529
## Haltwhistle Little Star Pre-School
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 August 2023
CI Accountancy Ltd 11-12 The Courtyard St. Mary's Chare Hexham Northumberland NE46 1NH
## **Haltwhistle Little Star Pre-School**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance Sheet|6 to 7|
|Notes to the financial statements|8 to 15|
|The following pages do not form part of the statutory financial statements:||
Statement of financial activities per fund 16 to 17
## **Haltwhistle Little Star Pre-School Reference and Administrative Details**
|**Charity name**|Haltwhistle Little Star Pre-School|
|---|---|
|**Charity registration number**|1100529|
|**Company registration number**|04861822|
|**Principal office**|Woodhead Lane|
||Haltwhistle|
||Northumberland|
||NE49 9DP|
|**Registered office**|Woodhead Lane|
||Haltwhistle|
||Northumberland|
||NE49 9DP|
|**Trustees**|Lydia Denise Roberts|
||Joanne Atkinson|
||Hazel Marie Fletcher|
|**Secretary**|Lydia Denise Roberts|
|**Accountant**|CI Accountancy Ltd|
||11-12 The Courtyard|
||St. Mary's Chare|
||Hexham|
||Northumberland|
||NE46 1NH|
Page 1
## **Haltwhistle Little Star Pre-School**
## **Trustees' Report**
The trustees present their report and the financial statements for the year ended 31 August 2022. The trustees, who are also directors of Haltwhistle Little Star Pre-School for the purposes of company law and who served during the year and up to the date of this report are set out on page 1.
## **Structure, governance and management**
## _Structure_
Haltwhistle Little Star is a Private Company, limited by Guarantee with no Share Capital, formed under Section 30 of the Companies Act.
## _Governance_
The Charity is governed by the trustees who meet twice a year to plan the short and long term aims and also set out the strategies required to meet these aims. There is a child protection policy in place, DBS checks are also carried out prior to employment or trusteeship. Trustees receive no remuneration or other benefits, and give their time voluntarily.
## _Management_
The management of the Charity on a day to day basis is controlled by Ms C Roberts and Ms S Roberts. Financial control is operated by Mrs D Roberts. Charity policy decisions are made by the trustees in consultation with the managers.
## **Objectives and activities**
## _Objectives_
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: (A) offering appropriate, play, education and care facilities, 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, (B) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs: (C) instigating and adhering to and furthering the aim of The Pre-School Learning Alliance.
## _Activities_
In order to achieve these objectives, the Charity operates a pre-school nursery for children in Haltwhistle and the surrounding area from birth to 4 years of age.
The Charity also operates before and afterschool clubs – the majority of children for these sessions attend from Haltwhistle Community Campus First School although children from other schools are also very welcome.
## **Achievements and performance**
## _Achievements_
During the year, the Charities goals and objectives were achieved.
During the year we worked hard making our environment as inviting as possible. We have used natural colours and textures to provide a calming environment that children can thrive and achieve in.
We thank our staff for facing the challenges the pandemic brought and continuing to work for the best interests of children attending.
## _Staff Training_
Page 2
## **Haltwhistle Little Star Pre-School**
## **Trustees' Report**
Staff continue to update their knowledge
The whole staff team undertook Paediatric First Aid Training.
Managers, Samantha and Claire renewed the Level 2 Food Hygiene Training and Allergy Training, ACES (Adverse Childhood Experiences) Training and Oral Health Training Refresher.
Claire attended a Working with Babies course.
Samantha is a Thrive licenced practitioner.
## _Fundraising and donations_
We were very honoured to have received a donation from Ellie Spirit of Haltwhistle Fund. We received £625, and this was used towards running costs. Ellie’s children both attended Little Star and we give our heartfelt condolences to the family.
We had a Christmas raffle and table top sale which raised £95. All money raised was spent on treats for all the children over the Christmas period.
Our Easter raffle made £49.
We made £36.53 from Amazon Smile promotion.
## _Investments_
The trustees are very conscious of the need to be responsible when it comes to investing the Charities surplus funds. At the present time, it has been decided that these surplus funds should only be invested in a deposit account based with our current bankers.
We thank our fantastic committed staff team for efforts during a very trying year.
## **Small company provisions**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Approved by the Board and signed on its behalf by:
.........................................
Lydia Denise Roberts Trustee Date:................................
Page 3
## **Independent Examiner's Report to the Trustees of**
## **Haltwhistle Little Star Pre-School**
I report on the accounts of the company for the year ended 31 August 2023, which are set out on pages 5 to 15.
## **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.
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;
- follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act; and
- 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.
......................................... CI Accountancy Ltd Date:................................
11-12 The Courtyard St. Mary's Chare Hexham Northumberland NE46 1NH
Page 4
## **Haltwhistle Little Star Pre-School**
## **Statement of Financial Activities (including Income and Expenditure Account) for the Year Ended 31 August 2023**
|**Note**
**Incoming resources**
Incoming resources from generated
funds
Voluntary income
2
Incoming resources from charitable
activities
4
Total incoming resources
**Resources expended**
Costs of generating funds
Costs of generating voluntary
income
5
Charitable activities
5
Governance costs
5
Total resources expended
Net movements in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Funds**
**£**
56,917
31,967
88,884
91,066
80
1,440
92,586
(3,702)
5,214
1,512|**Restricted**
**Funds**
**£**
-
4,855
4,855
-
4,855
-
4,855
-
-
-|**Total Funds**
**2023**
**£**
56,917
36,822
93,739
91,066
4,935
1,440
97,441
(3,702)
5,214
1,512|**Total Funds**
**2022**
**£**
70,602
44,737|
|---|---|---|---|---|
|||||115,339|
|||||118,455
4,935
1,667|
|||||125,057|
|||||(9,718)
15,053|
|||||5,335|
The notes on pages 8 to 15 form an integral part of these financial statements.
Page 5
## **Haltwhistle Little Star Pre-School (Registration number: 04861822)**
## **Balance Sheet as at 31 August 2023**
|**Note**
**Fixed assets**
Tangible assets
10
**Current assets**
Debtors
11
Cash at bank and in hand
**Creditors: Amounts falling**
**due within one year**
12
**Net current liabilities**
**Total assets less current**
**liabilities**
**Creditors: Amounts falling**
**due after more than one year**
13
**Net assets**
**The funds of the charity:**
**Restricted funds**
**Unrestricted funds**
Unrestricted income funds
**Total charity funds**|**2023**
**£**
**£**
141,388
858
3,462
4,320
(9,688)
(5,368)
136,020
(134,508)
1,512
-
1,512
1,512|**2022**
**£**
**£**
146,323
973
5,504
6,477
(8,102)
(1,625)
144,698
(139,363)
5,335
-
5,335
5,335|**2022**
**£**
**£**
146,323
973
5,504
6,477
(8,102)
(1,625)
144,698
(139,363)
5,335
-
5,335
5,335|
|---|---|---|---|
||||144,698
(139,363)|
||||5,335|
||||-
5,335
5,335|
The notes on pages 8 to 15 form an integral part of these financial statements.
Page 6
## **Haltwhistle Little Star Pre-School (Registration number: 04861822)**
## **Balance Sheet as at 31 August 2023**
_......... continued_
For the financial year ended 31 August 2023, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their 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 and with the Financial Reporting Standard for Smaller Entities (effective April 2008 January 2015).
Approved by the Board on ................... and signed on its behalf by:
.........................................
Hazel Marie Fletcher Trustee
The notes on pages 8 to 15 form an integral part of these financial statements.
Page 7
## **Haltwhistle Little Star Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2023**
## **1 Accounting policies**
## **Basis of preparation**
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2005)', issued in March 2005, the Financial Reporting Standard for Smaller Entities (effective January 2015) and the Companies Act 2006.
## **Fund accounting policy**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Further details of each fund are disclosed in note 17.
## **Incoming resources**
Voluntary income including donations and grants that provide core funding or are of a general nature is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
## **Resources expended**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Costs of generating funds are the costs associated with attracting voluntary income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Governance costs**
Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Fixed assets**
Individual fixed assets costing £500 or more are initially recorded at cost.
Page 8
## **Haltwhistle Little Star Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2023**
_......... continued_
## **Depreciation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Leasehold properties straight line over 50 years Fixtures, fittings & equipment straight line between 4 and 10 years
## **Operating leases**
Rentals payable under operating leases are charged in the statement of financial activities on a straight line basis over the lease term.
## **Pensions**
The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.
## **2 Voluntary income**
|**Donations and legacies**
Appeals and donations
Interest on cash deposits
**Grants**
Grants - other agencies
**Early Education Provision**
Grants - other agencies
**WFRU - Milk**
Grants - other agencies
**Fundraising**
Appeals and donations|**Unrestricted**
**Funds**
**£**
-
13
13
-
28,640
91
28,173
56,917|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-|**Total Funds**
**2023**
**£**
-
13
13
-
28,640
91
28,173
56,917|**Total Funds**
**2022**
**£**
546
-|
|---|---|---|---|---|
|||||546
966
44,022
87
24,981|
|||||70,602|
Page 9
## **Haltwhistle Little Star Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2023**
_......... continued_
## **3 Grants receivable**
|Grants - other agencies|**Unrestricted**
**Funds**
**£**
28,731|**Restricted**
**Funds**
**£**
4,855|**Total Funds**
**2023**
**£**
33,586|**Total Funds**
**2022**
**£**
49,930|
|---|---|---|---|---|
## **4 Incoming resources from charitable activities**
|**2 to 4 Area**
Appeals and donations
**Pre-school Nursery**
Grants - other agencies|**Unrestricted**
**Funds**
**£**
31,967
-
31,967|**Restricted**
**Funds**
**£**
-
4,855
4,855|**Total Funds**
**2023**
**£**
31,967
4,855
36,822|**Total Funds**
**2022**
**£**
39,882
4,855|
|---|---|---|---|---|
|||||44,737|
Page 10
## **Haltwhistle Little Star Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2023**
_......... continued_
## **5 Total resources expended**
|**Direct costs**
Cost of goods sold
Employment costs
Establishment costs
Repairs and maintenance
Subscriptions and donations
Cleaning
Bank charges
Depreciation of tangible fixed assets
**Support costs**
Office expenses
Printing, posting and stationery
Advertising and promotion
Accountancy fees
Legal and professional costs|**Donations**
**and legacies**
**£**
2,653
71,250
6,881
2,709
2,269
1,287
49
-
87,098
812
393
339
-
2,424
3,968
91,066|**Pre-school**
**Nursery**
**£**
-
-
-
-
-
-
-
4,935
4,935
-
-
-
-
-
-
4,935|**Governance**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
1,440
-
1,440
1,440|**Total**
**£**
2,653
71,250
6,881
2,709
2,269
1,287
49
4,935|
|---|---|---|---|---|
|||||92,033|
|||||812
393
339
1,440
2,424|
|||||5,408|
|||||97,441|
## **6 Trustees' remuneration and expenses**
No trustees received any remuneration during the year.
## **7 Net expenditure**
Net expenditure is stated after charging:
Depreciation of tangible fixed assets
|**2023**|**2022**|
|---|---|
|**£**|**£**|
|4,935|4,935|
Page 11
## **Haltwhistle Little Star Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2023**
_......... continued_
## **8 Employees' remuneration**
The aggregate payroll costs of these persons were as follows:
|Wages and salaries
Social security
Other pension costs|**2023**
**£**
67,585
512
1,934
70,031|**2022**
**£**
93,822
3,064
1,170|
|---|---|---|
|||98,056|
## **9 Taxation**
The company is a registered charity and is, therefore, exempt from taxation.
Page 12
## **Haltwhistle Little Star Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2023**
_......... continued_
## **10 Tangible fixed assets**
|**Freehold**
**interest in land**
**and buildings**
**(including**
**heritage assets)**
**£**
**Cost**
As at 1 September 2022 and 31 August 2023
242,735
**Depreciation**
As at 1 September 2022
96,649
Charge for the year
4,855
As at 31 August 2023
101,504
**Net book value**
As at 31 August 2023
141,231
As at 31 August 2022
146,086|**Fixtures,**
**fittings and**
**equipment**
**£**
795
558
80
638
157
237|**Total**
**£**
243,530
97,207
4,935
102,142
141,388
146,323|
|---|---|---|
## **11 Debtors**
|Trade debtors
**Creditors: Amounts falling due within one year**
Trade creditors
Taxation and social security
Other creditors
Accruals and deferred income|**2023**
**£**
858
**2023**
**£**
1,887
498
5,803
1,500
9,688|**2022**
**£**
973|
|---|---|---|
|||**2022**
**£**
47
1,346
5,209
1,500|
|||8,102|
## **12 Creditors: Amounts falling due within one year**
Page 13
## **Haltwhistle Little Star Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2023**
_......... continued_
## **13 Creditors: Amounts falling due after more than one year**
|Other creditors|**2023**
**£**
134,508|**2022**
**£**
139,363|
|---|---|---|
## **14 Members' liability**
The charity is a private company limited by guarantee 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 charity in the event of liquidation.
## **15 Pension scheme**
## **Defined contribution pension scheme**
The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £1,934 (2022 - £1,170).
Contributions totalling £948 (2022 - £354) were payable to the scheme at the end of the period and are included in creditors.
Page 14
## **Haltwhistle Little Star Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2023**
_......... continued_
## **16 Related parties**
## **Controlling entity**
The charity is controlled by the trustees who are all directors of the company.
## **17 Analysis of funds**
|**General Funds**
Unrestricted income fund
**Restricted Funds**
Restricted income fund|**At 1**
**September**
**2022**
**£**
5,214
-
5,214|**Incoming**
**resources**
**£**
88,884
4,855
93,739|**Resources**
**expended**
**£**
(92,586)
(4,855)
(97,441)|**At 31**
**August 2023**
**£**
1,512
-|
|---|---|---|---|---|
|||||1,512|
## **18 Net assets by fund**
|Tangible assets
Current assets
Creditors: Amounts falling due
within one year
Creditors: Amounts falling due
after more than one year
Net assets|**Unrestricted**
**Funds**
**£**
146,243
4,320
(1,427)
-
149,136|**Restricted**
**Funds**
**£**
(4,855)
-
(8,261)
(134,508)
(147,624)|**Total Funds**
**2023**
**£**
141,388
4,320
(9,688)
(134,508)
1,512|**Total Funds**
**2022**
**£**
146,323
6,477
(8,102)
(139,363)|
|---|---|---|---|---|
|||||5,335|
Page 15
## **Haltwhistle Little Star Pre-School**
## **Statement of financial activities by fund Year Ended 31 August 2023**
|**Incoming resources**
Incoming resources from generated funds
Voluntary income
Incoming resources from charitable activities
Total incoming resources
**Resources expended**
Costs of generating funds
Costs of generating voluntary income
Charitable activities
Governance costs
Total resources expended
Net movements in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**income fund**
**2023**
**£**
56,917
31,967
88,884
91,066
80
1,440
92,586
(3,702)
5,214
1,512|**Unrestricted**
**income fund**
**2022**
**£**
70,602
39,882|
|---|---|---|
|||110,484|
|||118,455
80
1,667|
|||120,202|
|||(9,718)
15,053|
|||5,335|
This page does not form part of the statutory financial statements.
Page 16
## **Haltwhistle Little Star Pre-School**
## **Statement of financial activities by fund Year Ended 31 August 2023**
|_......... continued_
**Incoming resources**
Incoming resources from charitable activities
Total incoming resources
**Resources expended**
Charitable activities
Total resources expended
**Reconciliation of funds**
Total funds carried forward|**Restricted**
**income fund**
**2023**
**£**
4,855
4,855
4,855
4,855
-|**Restricted**
**income fund**
**2022**
**£**
4,855|
|---|---|---|
|||4,855|
|||4,855|
|||4,855|
||||
|||-|
This page does not form part of the statutory financial statements.
Page 17