Company registrAtion numb¢r.' 04861822
Charity registration nu￿bEr.. 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 COuty￿d
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 A￿anCial 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 o￿lee
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 De￿1￿¢ 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. Tn￿te¢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 actR￿tIeS
Objeclive
To ellban¢e the developrneJJt education of childr¢4 primarily under statutory school age, by encouragitig
parellts to Un￿￿tand 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 pa￿llts 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 S￿dY 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 adIL6r￿llg 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
Tal￿￿1¢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 ¢vilip*￿V proi'isiDIi
AppTov¢d by lh¢ Bvi1ril aTr(15iBncil on ils ￿7&1*, by..
Lydi* DLn16￿ Rub￿￿%$
Tri1￿ce
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¢ responSi￿le 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 cOmp￿Y law atLd is eligible for indep￿¢￿t
exaM￿atiO4 it is my respottsibility to..
eXa￿1r￿e Ibe accounts under seotion 145 of tbe 2011 Act.
follow tEke procedures laid dO￿lL 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 tn￿te¢S co1￿￿￿llg 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 eXa￿l￿er,$ 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 llwrdat￿e 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 Pre￿sChool
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 in￿e
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,.
R￿trActed 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 2￿6 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
accOunt￿g 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 FiE￿ncIal Rrportillg Standard for Smaller Entities (¢ffe¢tiv¢ April 2008
January 2015).
Approyed by the Bo&rd o
and on its behalf by..
H￿1 Marie Fletcknr
Th￿tte
Tbe not¢s on pages 8 to 14 fon)L att integral part of these financial statements.
Pag6 7

Haltsvhistle Little Star Pre￿sChool
Notes to the Finan¢ial Statements for the Year Ended 31 August 2024
Ac¢oullllllg pollcies
Basls Of preparation
The f￿8[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 ful￿8 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 fu￿dIng 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
recogn1￿d 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 t1￿8¢
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 c￿tr&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 cl￿e 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 eStin￿red
residual value, over their expected usefvl ¢conomi¢ lift as follow5".
Le8$ehold woperties
Fixtures. fittingy & equipment
Stroight line over 50 years
straight lin¢b¢tweell 4 and 10 years
Operatlng le￿￿5
RentaJs payable und¢r operating leases are charged ill the Statement of financial a¢tivkties ott a strdight line
basis over the lease term.
PeDslon5
Thc Gharity n￿r￿t¢S a defirlcd colltrkbution peA)sion scheme. ContributioDs are charged th6 stat¢￿ellt of
finallcial ￿tiVitieS as they become p&yablc in accordanGt with tbe rules of the sch¢￿e.
Voluntaryincome
Unrestri¢t¢d
Fullds
Restricted
Funds
Total bund5
2024
Total Ftsrtils
2023
Dongti0￿5 and leg8cie$
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•te￿entS 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 inco￿￿1¢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,
{IncludI￿g
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 a￿d 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 Pr￿SChool
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 sche￿e
Thc charity operates 8 d¢fiJed contribution pension scheme. The p6nsioll cost ¢hArge for the period
represellts contiibutioThs payable by the ch￿￿ty 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
Septe￿ber
2023
Illeonthig
resourc
Resources
expended
At31
August 21124
Gen¢rAI
UAJrestricted illCA)me fiu]d
1,512
116,857
(105.633)
12,736
Rostrlcted FU￿d8
Restricted illCo￿e 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 fi￿dS 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£0￿cl}latiOn of fullds
Total funds ca￿led fonvard
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