Company registrAtion numb¢r.' 04861822 Charity registration nubEr.. 1100529 Haltwhistle Little Star Pre-school (A comp&uy limitedby gLHrantee) Allttual liq)ort attd Finan¢ial Staternellts for the Year Enda 31 Augwst 2024 Cl Aw)lllltancy Ltd 11-12 The COutyd St. Matys Chare H¢Aham Northutnberland NE46 INH
Haltwhfistle Little Star Pre-school Contents at AdDJinistrativc Details .... Trustees, Rew>rt ..-...-.-.--. 2to3 tndepettdent examinerfs report .--. Statement of fjtianoial activiti¢5 ..........._...._...__ BatanGe Sbeet _ 6t07 Notes to the financial 8t&temellts 8t014 The fallowillg page8 do llot fornj part of the statstDry AanCial statemeots: Statefftllent of financial activxtiBS per fimd _ 1510 16
Halhvhistle Little Star Pre-school Referellee rénd Administratlve Details Ch*rlty namo Haltwhistl¢ Litt16 Star Pre-Sc&ool Ch8rlty rcgtstrAtloJJ number 1100529 Co]np8ny reglstrAtlon number 04861822 Prlnclpal olee Woodhead Lane Haltwhi8tle NortburnbBrlBnd NB49 9DP Registered office Woodhead Lalle Haltwbi8tle Nortbumberland NE49 9DP Trustees Lydia Denise Robe JoauDe Adunson Haz¢l Marie Fi¢tch¢r Secretary Lydia De1¢ Roberts Accountant CI AbrounlaDCy Ltd 11-12 The Courtyard St. Mary's Cha Hcxham Northumb¢rlsnd NE46 INH Page E
Haltwhistle Little Star Pre-school Trustees, Report The trllstees present their report and the fi]01a1 staterneAts foE th6 Ye cnded 31 August 2024. The tt'ustees, who are also dircclors of Haltwhi5tle Little Stgr PT¢-S¢hool for the purposes of eornpatty law and who s¢Thed duriDg the year and up to the datB of this report are set autonpage l. Structure? governance And management Hallwhistje Little Star &8 a Private Cottwatty> limited by Guarantee with no Share Capital, forffted under Sectio 30 of tht CompADi¢S Act. Governunce The Cbarity is gvverned by tILe trllstees who meet tivice a year to plan the short 8lld loug term ain]s aud also set ollt the strategies required to meet these Qilljs. There is a child protection policy in plaG¢, DB8 thetks are also carried out prioz to etnploymsnt or ttusteesbip. Tnte¢S Tec¢ive no rejnuneratioll or othEr benefits, and give their time volutttsrily. Management The managemellt of the Ch&rity on a day to day basis is coatrolled by Ms C Roberts and Ms S Robe. Fitian¢ial ¢otttrol is operated by Mrs D Roberts. Ch8rity policy decisioJJs are made by tILe trugttts sn coDsllltation with the ntsnagers. Objectlvey and actRtIeS Objeclive To ellban¢e the developrneJJt education of childr¢4 primarily under statutory school age, by encouragitig parellts to Untand and provide for the needs of their ¢bildren througb commwiity groups and by.. (A) offering appropriate, play, education and care t8¢ilities, together with th6 right of pallts to take re%ptsttsibility far, 2nd io become illvolved in the actsvit1¢5 Df luch gtOUPS, Cll5uring that such groups offer opp0rtiwitl for all children wh#tever their racc, culturc, rcligion, mun8 or abiltty. (B) elleouragillg tILe SdY of th6 ne¢ds of 5uGh ¢hildr¢Ék an([ their families aJJd promoting public itrterest ill and r¢cognition of such needs.. (Q insti8atin8 alld adIL6rllg to aEJd fi]rtILering the aitn of The Pre-S¢hool LeaTning Allianc¢. Activttia¥ ltt order to a¢lJi¢ve these objectives, the Cb&rity operates a pre-s¢hool nursery for ¢biidren illHaitwhistle and tbE surri)unding area from birth to 4 y¢ars of age. The Charity also opetates before and afterschool clubs- the majority of childrttt for these sessions attend from Haltwhistle Community C&ll)pus First SGhi)ol although ¢hildren from other schoo18 are ak80 very w61Gom& Acblevem¢nts and p¢rformwnce Achieveinents Durffing the year, tho Clwities goals alld objectives wctrc acbievcd. During the year we worked bard Tnaking our ettvin)nm¢nt as invlting 2s possible. W¢ have used natural eolours aud textutes to provide & calmillg ellyironment that ¢hildreJ) can ttiriye alld achieve in. Wc th8J& our staff for fa¢ing the challenges the pandemi¢ brought ¢oJtinuing to work for tILe best iELttrests of cbildren attellding. Stt4ff Tratning Page 2
Halt)Yhislle Litile St?< i- Pi'e-scliool I'1'iistee%' Hepvrl FtLemberb Lid Rifr151ivr InsLRI aiid l%vu oller 5141ff Tal1¢r& coiiiplelvd lh¥ Food I Ivgieiie A¥p¢nLir%. lood dllerEY Iiiiole-rdnct Ir,111)iiig. Quill b&%vd ii'ith ViiT LiirrLiiI baiikcis. 111 fur Lllort5 diii'inLP £1 VL'r!' Iriingr yL'dr. Small ¢vilipV proi'isiDIi AppTov¢d by lh¢ Bvi1ril aTr(15iBncil on ils 7&1, by.. Lydi* DLn16 Rub%$ Tri1ce Dnii.. P..IgL I
Independent Examiner's Report to the Trustees of Haltsvhistle Little StAr Pre-school I report on th¢ aG¢ounts of the cornp&ny forthe year ended 31 AugLJ8t 2024, which are set out on pages 5 to 14. Re8pecdve responsibllltles of trustees &nd exatnlner The truskes (who are also tb¢ directors of the Company for th¢ purposes of company law) ar¢ responSile for the prepar&tion of the accounts. The tNstees collsidei that an wdit É5 tiot required for this year under yection 144(2) of tb¢ Cbarities Act 2011 (the 2011 AGt) and that an indepcndent examitsation is needed. Having satisfied myself that the cEMrity 15 not subjcct to audit under cOmpY law atLd is eligible for indep¢t exaMatiO4 it is my respottsibility to.. eXa1re Ibe accounts under seotion 145 of tbe 2011 Act. follow tEke procedures laid dOlL in th¢ General Directions given by the Charily Commission undcr sectioll 145 (5) (b) of thr 2011 A¢t' and stste whethex particulaT Tnatters hav¢ cotne tD llLy atteutlDll. Ba$1$ of IndepeMd¢nt exaD]iner'5 report My examination was csrtied out in a¢¢ordaDce wstb the Gener*[ Direction5 given by th¢ Cbarity ComElliS5iOn. All eX]nati{n inBlud¥s & revÉcw of the ac¢owJting records kept by the Gharity and x compArison of tbe &ccount8 presented with those Eecords. It also ittcludcs considcr&tion of any unusual items or disclosures in the a¢¢ounts, and seeking txplanations from you a8 tnte¢S co1llg any such matters. The procedures utsdert2kcn do not provide all the evide]e that would b¢ requittd in ats audit and ¢ons¢quelltly no OPiT&ion is given as to wh¢ther the accounts pr65ent a'true aod fair vievl aTLd the report lityited to those tt8rS set out in tbe stateintnt below. Indewident eXaler,$ statement In connection wAth w exgmination. no ntstter has ¢on)e to my attelltion.. {1} whiGh giv¢s me re&8onable cause to believe that in atty n]ateriak Te5peot th¢ ftquiremellts.. to keep accouELting records in llwrdate with section 386 of the Compatiies Act 2006,. &nd to prq)are accouttts which aWQTd with tbe accounting re¢ords, comply with tb6 accounting rcquircmcnts of section 396 of tbe Companies Act 2006 and with th¢ methods and principles of tb¢ Statement of Rec0EDMend Practi¢e'. Accowiti118 aTLd REpOrtAt by Charities have not been met., or (2) to which, ITh rny Opillion, &tt¢Dtion sbould be draw) in ordcr to ¢]ble a pwper understslldsllg of tbe accounts to be rtached. 11.12 The Coiityard SL Mgry's Chare CI Ac¢oDlltancy IAd Nortbumberlattd NE46 INH Date.. Page 4
Haltsvhistle Little Star PresChool Slatement of FinaThelal Actlvltles (including In¢ome and Expenditure Account) for the Year Ended 31 August 2024 Unre5tritted Restrl¢ted Total Fullds Total Funds Funds Funds 21124 2023 Note In¢on]illg resources Jncomitig resources from gencrated fi]nds Voluntary ine Incotning resources fro charitable activities Total iDcoming resources 68,006 68,006 56,917 48,851 l 16.857 4,855 4.855 53,706 121,712 36.822 93,739 Resources pended Costs of gen¢rHting fiu Costs of generatillgvoluntary 103.822 80 1,731 105,633 103.822 4,935 1,731 AIO,488 91,066 4,935 1,440 97,441 Chaiitable activitse GovcrnaE]ce costs Total resources expeThd¢d 4,855 4,855 N¢t movements funds 11.224 11,224 (3,702) Reconclliatioll af funds Total fiuLds brought forw8rd Total fi]nds carried forward 1,512 12,736 1,512 12.736 5,214 1,512 TIL¢ JU)tes ollpag¢5 8 to 14 form ao illtegrAI part of these finallcial 5t&t¢Enellts. Page 5
HaltTrYhlstle Little Star Pre•School (Registr&tion number: 04861822) Balan¢e Sheet as at 31 Augusl 2024 2024 2023 Note Fixed assets Tangible assets io 136,453 141,388 Current asset8 Debtors Cash at baTLk atA iti haad 1,961 12,575 14.536 858 3.462 4,320 Creditors: Alnounts f%llillE due wlthln one year 12 (8.600) (9,688) Net current &ss¢tsl(llabllltle$) 5,936 (5,368) Total assets Ies8 current Ilabllltleg 142,389 136,020 Credltors: Alllounts fal]illE due After Jllore than one yt*r 13 (l29,653) 1134.508) Net assets 12,736 1,512 The lunds of the charity,. RtrActed funds Unroslrleted funds Utsre8tric(ed illcorne futtdg 12,736 1,512 Total chArity 12,736 1,512 Thc notes on p8ge8 8 tt> 14 fomi an integral part of the8e r]nancial stat¢ments. P&gE 6
HAltwhistle Littl¢ Stsr Pre-school (Regi5tratioll number: 04861822) Balallce Sheel as at 31 August 2024 . coNltnued For tbe financial year ¢nd¢d 31 August 2024. the ¢haTity was entiLled to cxemption from *udit ujmler 8ection 477 of the Compallies Act 26 relatti to smau compallie$. Th¢ members have not required the charity to obtain an audit of its x¢ounts for the year in question in accordance with 5¢Gtion 476. The dxrectors admowledge theiE r¢sponsibilities foi ¢on¥lyttig with the requirements of the Act with rc8pect to accOuntg records and the preparati(Trn of accovnts. Thtse aGGOUllts have btttD prepar in ac¢ord8llce wit& the provisions applicabl¢ to ¢ompanies subject to the small cornp&llies regime attd with tjie FiEncIal Rrportillg Standard for Smaller Entities (¢ffe¢tiv¢ April 2008 January 2015). Approyed by the Bo&rd o and on its behalf by.. H1 Marie Fletcknr Thtte Tbe not¢s on pages 8 to 14 fon)L att integral part of these financial statements. Pag6 7
Haltsvhistle Little Star PresChool Notes to the Finan¢ial Statements for the Year Ended 31 August 2024 Ac¢oullllllg pollcies Basls Of preparation The f8[1¢181 statemettts have been pr¢parcd u]er the historÉcd cost conyentlon and iu aiGordattcc with th¢ Ststetnent of Recommenthd PTacbce'Accaunting and Reporting by Charities (SORP 2(M35)', i&8ued itt March 21)05. tbe Financial Rq)ortllJg Stalldard for Smaller Entities (effective Jauuary 2015) and th6 Compatlies Aot 2006. Fund &cconnting policy Unr68tricted incorne fimds ar¢ general ful8 that are avail&bl6 for u5¢ at th¢ tru5t¢rs' discr¢tioL in furtbernttce of the objectivES of the EhaTity, Further details of ta¢h fvrtd Are disclosed in notc 17. Intomtng resources Voluntary incomc includitig donations and grants th&t provide core fudIng or are of a gen6ral nature is recogtiised where there is entitlement, certainty of receipt alld the gmount be measured with sufficient reli8bility. 5llcotlle from charitablc activitie5 in¢lude8 in¢om¢ rewgnised as earned (&s the related goods or services ate providcd) under contt&¢t or whcre entitl6¢t to grant funding is subject to specific performan¢¢ conditioDS. Grant in¢oÈne in¢luded in ihis category provides fi]llg to support progtaTWn¢ atytiviLi¥s attd is recogn1d where there 19 entitlem¢nL certainty of receipt and the amouTht caD bc m¢asured with suffi¢ient reliability. Re50urees expeTrded Liabilities are recogllssed as soon as there is a legal or ¢onBtN¢tiv¢ obligation cornDJittsn8 the charity to the CXPCTLditure. All expenditure is aecoullted for on aGGKuals bas'is and hds been cla&sified llll(kr headKngs that aggrBgaiG all costs related to the category. Costs of generating fi]nds are the costs assoGiatrd with attra¢ting Yoluntary ittcome. Charitable ¢xpeoditure compriscs those rosts incurred by the charity in thc delivcry of its activities alld seTvacc5 foT its beneficiaries. It includcs both costs that can be allocated directly to such activities and t18¢ costs of all indirect nature necessary ta support them. Goveruauc¢ co&tS Governance ¢osls in¢lud¢ Costs of tbe preparation al exan]ination of th6 Statutory a¢counts, the ¢osts of tn]stee eetIngS thc CDSt of ally leg a(fvice to tn]stees on govenjance or constitutional matters. Support ¢osts Support cost8 include ctr&I fimctsons have been allocated to activity cost categori&s on a basi8 cot)sistent witb the use of resow¢es, for example, allocating propety costs by floor are8s, or p¢r capith, st8ff costs by the cle spent and other costs by th¢ir usage. Flxed assets JMdividu&l fixed assels Costing £500 or more Bre iaitially recotdcd &t cost. Page 8
Haltwh5stle Little Star Pre-school Notes to the Financial St&te]llents for the Year Ended 31 August 2024 . Continued Depreciation Depreciation is pKovided ott t4Dgible fLxed 8ssets so as to wtite off the ¢ost or Valuatio any eStinred residual value, over their expected usefvl ¢conomi¢ lift as follow5". Le8$ehold woperties Fixtures. fittingy & equipment Stroight line over 50 years straight lin¢b¢tweell 4 and 10 years Operatlng le5 RentaJs payable und¢r operating leases are charged ill the Statement of financial a¢tivkties ott a strdight line basis over the lease term. PeDslon5 Thc Gharity nrt¢S a defirlcd colltrkbution peA)sion scheme. ContributioDs are charged th6 stat¢ellt of finallcial tiVitieS as they become p&yablc in accordanGt with tbe rules of the sch¢e. Voluntaryincome Unrestri¢t¢d Fullds Restricted Funds Total bund5 2024 Total Ftsrtils 2023 Dongti05 and leg8cie$ terest on cash deposits 29 29 13 E4rly Education Provision Grants- other agencies 31,281 31,281 28,640 WFRU- Milk Gtants- other agencies 116 IR6 91 FundraisÉllg AppEals atsd donations 36.580 36,580 28,173 68,006 68,006 56,917 Gr&nt$ recelvable UJrestrlcted Funds Re5trlcted Funds Total Fund$ Total Fullds 2024 1023 Grants- oth¢r agenciey 31?97 4,855 36,252 33,586 Page 9
Haltsvhistle Little Star Pre-school Notes to th¢ Flnancial Str•teentS for the Year Ended 31 August 2024 cDnÉEnued Incoming resourees from ehgrltgble Retlvities UDrestrlcted Restricted Funds Funds Totsl Fulldg Totsl Fund8 2024 2023 2to4Ar¢• Appeals and donations 48,851 48,851 31.967 Pre-school Nllr8ery Grants- other agBllGies 4.855 4.855 4.855 48.851 4,855 53,706 36,822 TotY41 resourees expended Donatiolly WLd legsci Pre-school Nursery Goyerllallce Tot*1 Dlrett costs Cost of goods Sold Employment C05tS Establishjnellt costs Repairs and mall)teDattc6 Sub8¢riptions and donation5 Cleaning Bank charges Depreciation of tallgible fixd assets 2,817 85,288 8.692 1,917 2,234 1,332 107 2,817 85,288 8,692 1.917 2,234 1.332 107 4,935 107,322 4.935 4,935 102,387 Sllpport costs Offic¢ expenses PrintiTr& posting and stationery Advtrtising and promotion Accountattcy fees 816 382 237 816 382 237 1,731 3.166 1,731 1,731 1.435 103,822 4,935 1,731 110,488 Trusteek, remuneratlon and expenses No trustec8 received ally remwicration duritig the year. P&EC 10
Halhvhistle Little Star Pre-S¢hool Notes to the FAnan¢lal Statements for the Year Ended 31 August 2024 . conrfnu¢d Netin¢omel(expendithre) Net inco1¢xptt)dItUre) is 5t&ted after d)argtng: 2024 2023 Depr¢ciatTon of twgible fjxed assets 4,935 4,935 EKllployees r¢mllnerAtion Thc aggregate p8ywll cost8 of these persons were as follow8.' 2024 2023 Wages and salaries SoGi&I sccurity Other pellsi4)ll Costs 82,577 824 1.037 84,438 67,585 512 1,934 70,031 Taxatlon The ¢ompany is a re8lSt¢red charity is, tberefor¢, ¢xempt from taxation. Page 11
Haitwhistle Llttle Star Pre-school Notes to the Financfial Statements for the Year Ended 31 August 2024 .. conrxnued 10 Tlnglble fixed 4ss¢ts Freehold Interest fin land and bllitdings Fliture5, {IncludIg ljttings and heritage assets) equipm¢Dt Total C05t As at I Septer(Lbcr 2023 and 31 August2024 242.735 795 243.530 DeprecSatlon As at I Sqit¢mbEr 2023 Charge forthe year As at 31 Augu8t 2024 101,504 4.855 106,359 638 80 718 102,142 4,935 107,077 Net book Value AS at 31 August 2024 A8 at 31 August 2023 136,376 141,231 77 157 136,453 141.3R8 11 Debtors 2024 2023 Trade debtors 1,961 858 12 Creditor5: Amount5 falllng due wlthln ODe year 2024 2023 Trade CEeditors Taxatioll soGial security Other creditors AcctU81s ad dBfttred income 1,179 1,066 4,855 1,500 8,600 1,887 498 5,803 1,500 9,688 P&ge 12
Haltwhistle Little StAr PrSChool Notes to the Financial Statements for the Ye4r Ended 31 Allgust 2024 .. contimi&4 13 Creditors: Amounts f&lllDg due After more than (plle yeAr 2024 2023 Oth¢r creditors l29,653 134.508 14 Members, Ilabl]tty The charity is & private compally limited by guarmtee &nd cons¢qllently docs not have sh$ ¢apital. Ea¢b of the mernbtrg is ]iable to contribute Jn arnoulkt llot ExGrKdittg £1 towards the assets of the clthrity in the event of tiquidatLOll. IS Penslon Bcheme Defined totttributlon penslon schee Thc charity operates 8 d¢fiJed contribution pension scheme. The p6nsioll cost ¢hArge for the period represellts contiibutioThs payable by the chty to th¢ scheme and amowited to £l,D37 {2023- £1.934). Contrbutions totalling £Ill2{r23 - £948} w¢r¢ Yable to the scb¢me at the end of th¢ period and are included creditors. Page 13
Haltwhistle Llttle Star Pre-school Notes to the Financial Statements for the Year Ended 31 August 2024 , conEinued 16 RelAtsd partles Controlllng entlty The oharity is controlled by the truste¢8 who are all dircdors of the ¢oJnpmy. 17 AnAlysSs of fund ti Septeber 2023 Illeonthig resourc Resources expended At31 August 21124 Gen¢rAI UAJrestricted illCA)me fiu]d 1,512 116,857 (105.633) 12,736 Rostrlcted FUd8 Restricted illCoe fi)nd 4,855 (4,855) 1.512 12L,712 (110,48A) 12,736 18 Net R85ets by fund Unre5trlcted Fund8 Restricted Total FuDds 2024 TotAI Funds 2023 TangLlle assets Cutrent assets Creditors.. knoullts folling due wtthin olle year Creditors.. Atnounts fallillg due after mor6 one year Net &ssets 141,308 14,536 (4.855) 136,453 14.536 141,388 4,320 {3,7451 (4.855) (8,600) (9,688) 1129,653) 1139,363) (129.653) 12,736 (134,508) 1,512 152,099 Pllge 14
H#ltwbistle Little Star Pre-school Statement of financial activitles by fund Year Ended 31 Allgust 2024 Unrestrleted UnreslrÈcted kncome fulld income fuDd 2024 2023 Incomallg resources In¢otnsng resources from gencratEd funds VoluDtary income Incoming rcsources frorn charitable a¢tLVLtieB Totd incon)iDg resources 68,006 48,851 116,857 56.917 31,967 88.884 Resour¢es expended Costs of generating funds Costs of generating volutatary income Charitsble aGtiYiti¢s Governallce costs Total resources txp6tLded 103,822 80 1,731 105,633 91,066 80 1,440 92,586 Net movements itt finds 11,224 {3,702) RecollclllatloL of fund8 To¢al fidS brought forward Total fullds ¢arried fon¥ard 1,512 12,736 5.214 1,512 This page does not fonJ] part of the statutory f¢181 statements. PEtBC 15
Haltwhistle Little Star Pre-school Statement of financial actlvities by fund Year Knded 31 August 2024 .. continued Restrlcted RestrAeted Income fwid fiDcome fund 2024 2023 Incomillg resources ftom charitable activitic5 Tot&L incotning resources 4,855 4,855 4,855 4,855 Restsurceg expellded Chatitab16 Ubtivities Totslresour¢es expended 4,855 4,855 4,855 4,855 Re£0cl}latiOn of fullds Total funds caled fonvard This page doe5 riot fonllpart of the statsstory fllE&nci&l 8tatcm¢nts. Page 16