Company iEgistratioti ijumbei.: 04861822 Chaiity registratioli number.. 1100529 Haltwhistle Little Star Pre-school (A (omparty limited by guarantee) Annual Report oDd Financial Statements for the Yeai. Ended 31 Augiist 2025 Cl Accoutjtancy Ltd 11-12 The Couityai'd SS. Maiy's Chare Hexhai Noifhiiinberland NB46 INH
Haltwhistle Little Star Pre-school Coiitents Reference and Administrative Details ................................................_.. Trustee5' Report _ 2to3 Not¢ _ Indep¢iident exan)inefs IEPOrt Stateineiit of financiF41 activities Balance Slieet 6t07 Notes to the finallcial 5tatcm¢nts 8t0 15 Th¢ following pages do not foi'm part of tlie statutory fKnancial statei)ienl5'. Statement of fJnanc%al activities per fund 16to 17
Halhvhistle Little Star Pre-school Reference aud AdministratAv¢ Details Cbai'lty n8me Haltwliistle Little Stai. Pi'e-S¢hool ChAI'ity i'CEiStrAtion number 1100529 CoTnpany regiStltIOn Dumber 04861822 Principal offiee Woodhtad Lan¢ Haltwhistle Northutiiberlaiid NE49 9DP RegÈ8tcred offKee Woodhead Lanc Haltwhistle Nnrthuinberland NE49 9DP Trust¢es Lydia Denise RDbcrts Joant]e Atkinson Hazel Marie Fletcher SétrelAry Lydia Denis¢ Roberts Accountant Cl Accoiintallcy Ltd 11-12 The Courtyard Sl. Mary's Cliare Hcxham NDrthumb¢i'land NE46 INH Page I
Haltwhistle Little Star Pre-school Trustees, Report The trustces present their report and the financial statetnent5 for the yeai. ended 31 Aiigust 2025. The Iriislees, who are also directors of Haltwhistle Little Stai. Pre-school foi. the PllTpDses of coinpany law and who Sced during the year and up to the date of this report are set out oil pagc l. Structurey g4Jvernanee and maiiagement HaltwhEsde Little StaT is a Piivate Company. limited by Guaralltee with no Share Capital, foFtlled under Se¢tion 30 0(th¢ Coinpanies A¢t. GovgR'nante The Charity Es goveriied by tlie trustees who meet twice a ytar to plan the short and long lerm aims athd also set out tlie strategic8 iequirtd to meet these 3inis. ll1¢iB 15 a Child protection policy in place, DBS clieGks ar¢ also Gari'ied out pyior to etllployment or trusteesliip. Trustees reccive no r¢mulleratioi) or other benefits. aiid ve tell tIEllE voluntarily. MunageRieiii Tlie managemertt of the Chaiity on a day to day basis is Controlled by Ms C Roberts dnd M5 S Roberts. Finallcial control is operated by Mi's D RobeTts. Chai'ity policy detisions al'e made by the trustees in ¢onsiiltation with th¢ manager8. Objeetlves &etivitie5 Qbjeclivgs To eithance the developmet]t aTxd Educati()n of childi'cii, prin]arily und¢1 slatiitory school age, by encou¥aging pan¢5 to undEi*taiid and provide for the needs of their ChildiEI thiY)ugh coininunity giDups and by.. IA) offering appropriate, play. educaliott and care facilities, tog¢thei' with tlie light of paiEnt5 to take ir5ponsibTlily for, and Éo become involved in the activities of such gruups, ensuriii2 that such groups offtr opportunities tor all chÈldren whatever their ra. Gulture, religioii, Jnealls or ability. IB) encouragsttg th¢ 5tiidy of the i)eeds of %uch children and iheii fai?iilits and proinotiiig piiblic iiitere51 in and I'ecngnilion of su¢h ne¢ds-. {Cl ]Jistigatll and adhering to and fui1hering the aim of The iare-schaol Learning Alliattee. Acrlvtrrles In oiler to a¢hieve these objectives, th6 Charity op¢i'ales a pre-8chool Jiiirseiy foi. Children in Haltwhistle and the surrout]dillg aira from birth to 4 years of age. Tjit Cliarity also QPErates b¢ftsTe and afterschool clubs- thc majority of childiEn for these sessions attend from Haltwhistle CoEnmunity CaTllPiiS First School althou ckildieii from other schools are also very lOrnE. WB maintaiii an invitlllg envirottn)cnt by iise of natra] CololS and textures to provide a calining environtnent that childrett Can thrtve ld achieve in. Achievcm¢nt$ 8nd perfoi-mattce Dui'iiig the year, the Charities goals and objcctive8 wei'e achieved. Diirit]g tlie year we worked liard mgkiiig our eiiviiDtJin¢iit as invitiiig as possible. We have used iiatui?I colouis aLid textlires to provide a calniittg enviroilment that childreii call thrEve aiid achitvt Ill. We thRnk our staff for facing the challenges the pattdetnic bi'ouglit and continuing to woi'k foi. the best interests of cliildren atteiiding. Pagt 2
Hultwhistle Little Star Pre-school Trusteesl Report S(4Yff15i7ining Staff colllinu¢ ¢0 update theit knowl¢dg¢ thager tetsiTrEd her Thriv¢ li¢etLced practitioner slatU5 for aDotb¢r ycar by ¢ompleling 2 CPD Tin108 Courses dwing Ibs yw. Three team Ln6tnbrEs ren¢wed ihe Level 2 Foul Hy8ieDe trdinitE8 for earlyy¢ars settiw. On¢ t&im membBr complct¢d th¢ safeguarding and Cbild prOt¢¢ti traiJJiD8 for Ghilditns workforce. Ftilidl1I11g aKdrfopJrtri017X OuraUi$iM Csuds made £29.15. whith was speftd on Ctiristuos aolivitirs for the childrm. liJvorfin¢Kts Th6 trustcos Dre very cottscious of tbe Leed to be respoll5ibl¢ when it cowes tD iJivc8ting th¢ CharAIi¢5 5wpIvs &. Al dje pre5rlll titne. it been dECtdtd iliat diese sutplus fvnd5 Should only be invt in i dopogit arwwit bd with curr¢Dt bajjknrs. TIMiikJ W¢ siJEG¢rely thank thr dedicatioll of om. staff tra. hlaD&gers and staff t[ havE wo&ted tIl¢S81Y lo Little Star the best it bB for all Childtt allending. Tbanks dso lo the mèiiy parents and InIs. Trvho bttve 8enerously dDR8ted toys. eqllipmenl and p&pu producls to Small company provislons Tkns report l)ats prepaKd Én accordan¢¢ivith thB s411 ompanies regime und*rth¢ CompaJJie5 A¢t 2006. Approved by the Board and sÈ¥ned on sts be]iaif by- Lydij DenisB Robetts Ttte Dat¢.. 2025 Pagc 3
Independent Examiiier's Repoi't to the Trustees of Halhvhistle Little Star Pre-school l T¢POrt on tlse accounls of the company for the year ended 3 1 August 2025, wliich are set out on pages S to 15. Re5pectiYo rosponslbllltle5 of trustees and cxamlner The trustees (who air also the diTectors of th¢ company foi. the purposes of company law) are i'esponsible for tlie preparation of the accouiit5. The ITUStee5 Gonsidei. tliat an audit is not Tequired for this year uiid¢r section 144(21 of tIEe Chai'ilies Act 2011 (the 2011 Act) and that iiidei)end¢iit exaillination is needed. Having satl5fied Tnyself tliat the charity is not subject to audit uiider company law aLid És eligible for iJidepBnd¢nl exaininatioji, it 15 tny iesponsibility lo.. cx&minc the aG¢oiints Under sectiot] 145 of the 2011 Ad., follow the procedures laid dowji iii the General Directions given by the Ch&rity Commission under 5ectiort 145 (5) (bl of the 2011 AGt' and State whetha. paiticular Jnatteis hav6 conie to my atteiition. B&5i5 of lAdcpedtllI ex%mintr's report My cxaminalion was eari'ied out in accoidance willi ihe Gtneral D1CtIOnS giveTr by the Cliai'ity Coinmission, An exailliiiatiott includes a review of the a¢¢ountiDg tecoiyls kept by tlie cli£iity and a comparison of the accounts presented w&th those records. It also includes consideiation of aiiy unusual ileEllS or dss¢10sures in the accounts, and s¢ekiiig explanations fi'oin you a5 tTUSte¥5 cvnLeFtiin¥ any such matleis. The procedure5 undertakell do not pruvi(le (Ill the evidence that would bc required in an audit and con8eqEiently no opinioll is Eiveii as to wlieiher the cOunts pirsent a Yrue and fair view, and the iEport is lit¥)it¢d to thos¢ In&tters set out in the statement below. llldtpendent examiney's statement In connection with rny examindtion, no niattei. has coine to my attenlion: 11) whi¢li gives me reasonable caiis6 to b¢li¢ve that in Inalerial respect th£ rcquirements.. to keep accountEng rEGDrds in a¢¢oi'd&tJce with section 386 of the Comp&iiies A¢t 2006, and to prepai'e a¢GDunts wliich accoi'd witli thc accounting records, coniply with the accolltitll requiirjiiejits of section 396 ot Ilie C02npanies Act ?.U06 and witli the methods and pi'in¢iples of the Statenicnt of Recommended Practice.. Accountiiig all(1 Repoi'ling by Charities have not been mEt' or 12) to wlii¢h. in my opinion, attention should b¢ drawn in oi'd¢r lo enable a propci. undeistanding of Ihe accounts to be rea¢lied. 11-12 The Courtyard St. Maiy's Chare Hexh8m Northlliiiberland NE46 INH Cl Accouiitalloy Ltd Dal¢-.. Page 4
Haltwhistle Little Star Pre-school Statement of Finalleial Activities (including Income and Expenditure Account) for the Year Ended 31 August 2025 Unrestricted Fund$ Restrictrd FuJhd5 Tot•1 Funds 2025 TotRI fiuijds 2024 Note IncoJnit]g i'csourees Incoming resouj'ces froii) generated nds Voluiitary incoine Incoinillg L'esourcc5 fiDm ¢haritable activiti¢8 Total incoTlliiig rtsouir¢s 137.722 137,722 68,Q06 30,694 168,416 4,855 4,855 35,549 173,271 53,706 121,712 Resoui'ces expended Cost5 of gejieraling futkds Costs of generatsng voluntary iiicome Chaiitable activitÈes Govei"nance costs Total resources expended 122,505 80 1.354 123.939 122,505 4,935 1,354 128,794 103.822 4,935 1,731 110,488 4,855 4,855 Net movements in funds 44,477 M,477 11,224 Retonciliatloll Df (uiids Total fijiids brought furwaid Total fullds GaT¥ied fnTward 12,736 57,213 12,736 57,?.13 1,512 12,736 The t)oles on pages 8 10 15 fonn an integral pai'l of these financial stalemenls. Pag£ 5
HaltFvhistle Little Star Pre-school (Registration number: 04861822) Balance Sheet as at 31 August 2025 2025 2024 Note FtxÈd assets Tangible assets 131,518 136,453 Cui'rent Assets DebtOTS Cash at ballk and in hatkd 12 613 74,840 75,453 1,961 12,575 14,536 Creditoi's: AllLOilttts falllng due withsn oDe year 13 124,960) 18,6001 Net tllrrent assets 50,493 5,936 Totnl assets less eurrent liAbilities 182,011 142,389 CredÉtors: Amovtkts fftlling due Hrter mot¢ tlian one yeHI- 14 1124,7981 (129,6531 Net A$$et$ 57,213 12,736 The funds of the charity: Restricted funds Unruti'icted fund$ Uniestricted income funds 57,213 12,736 TotAI ehirlty fuDds 57,2L3 12,736 The iiotes on page$ 8 to 15 forin an integral part of these fjnancial staternents. Page 6
Haltwhistle Little Star Pre-school (Registration number: 04861822) Balaiiee Sheet as at 31 Augiist 2025 Foi. the fiiiancial year elided 31 August 2025, the charity was entitled to exclnption fiDm 2ltdit uadei. section 477 ofthe Companics A¢1 21X)6 relatlE]E to 5Th&11 Companies. Tlie Inemtei'5 have iiot requ%red tlie charity to obtain att au15st of its accotints for tlie ycar in question in acrordance with sectlOi1 476. The dErectOT5 acknowledge tSieir responsibilities for complying with the requirements of the Act with respect t aGGQilliting records aiid tlie prepardlion of acClts. Tl)ese accounts have been prepared sn accordance with Ilie provEsiotis applicablr to ¢oinpanies subject to the sniall companies r¢gim¢ and with the FinanciaL Reporting Statklard for Smaller F.nti¢ies leffcctive April 2008 JanuaTy 201 51. Appi'oved by the Boord on ............ . . and signed oil its behalf by.. Hazel Maiie Fletcher Tj'llstee The note5 on pages 8 to 15 foi'jn #n inlegixl pail of these fInanGial statements. Pag¢ 7
Haltwhistle Little Star Pre-school Notes to the Financial Statements for the Year Ended 31 August 202S Accountillg polieles Basts of preparation The finanGial statemeThts have been prep&red und6r tlie l)istorical cost convention ai?d in accordance witl? the Statetnent of Recoinniended Practice'Accouiiting and Rtpoj'ting by Chai'2ties ISORP 2005),. Es511ed in Marcli 2005, tlie Financial RepoTting Standard fol. Smallei" EiitiÉies letTective January 20151 t)lld the Companies Act 2006. Fulld *e¢ounting policy U#restricted ill¢ome fvnds aTe general funds that aTe availtble for use at the trustees, discretion in furth¢i•nce of the obj£Gtives of tl)e charity. Further detai15 of each fijnd are disclosed tn Jiole 18. Incomlng resource5 Voliilltary iDcome including douations and giaiits that provide core fUlldig or are of a g¢nEral nature is cognised wliere there is entiilemrllt, ¢¢tlainty of recEipl and the atnouiit catk be measuiEd with sufficient reliability. Income ¢haritable activities includes inconie rognised as earrted (as tlie related goiKis or seivices are providcdl under contract or where entitlcment to grarti funding is subject to specific peiformanGe Conditions. Grant inGome included in this calbgoiy provides funding to support prograinmc aclivilies atsd is Ircognis¢d where there is eiititlcmeijt, certainty of receipt and th¢ aniount can be measured wtth suffiGl£tkt Resoui'¢es Expended Liabilities are ircogiii5ed as soon as theiE is a legal or constructive obligation cotnmitting the cbaiity to the expenditure. All cxpendiluiE is acGOUnted foi. on an accruals basis and has been classified ullder headings that 2ggregat¢ all cosis related to thc Gat¢goiy. Cost5 Of gciitrating fiinds the Costs associ&ted with attra¢ting volunlary iiicom¢. Charttable expenditure cotnpi'is¢s those costs inwTred by the charity in thE dtlivery of its activities alld s¢rvices foi. its beneficiaiies. It iiiclude5 both costs that Gan be allocated diiEctly lo such activities and those costs of an Endir¢¢t nattiiE necc55ary to support tl)cm. GovernAnce cost5 GovernatLG¢ ¢osls includE Costs of the prepnTation and examiiiation of the statutoiy accounts. She costs of tnistee meetings and the c05t of any legal advice to tTUSteES ott goveL'nanGe or constitirtiollal inatt¢rs. Suppoyt costs Support costs include rentrgl lletionS and liave beeli alloGat¢d to activity cost calegoritt on a basis consist¢nl with the use of Yesource5, for example, allocating propeity costs by flooi. ai'eas, or pei. capita. staff costs by the tinit spci)t and othei. ci>8ts by their us4e. Fixed asstts Individu&l fixed assets costing £500 or more are initially re¢orded at C05t. Page 8
Halhvhistle Little Star Pre-school P4otes to the Financial Statements foy the Year Ended 31 August 2025 conliNiied Depreciaflon Depi¢¢iation is provided on tallgible fixed asset5 so as to w'ite off the cost oi. valatIon, les5 any estimated rEsidu&l value, over their expected useful economic life as follows.. Leasehold piop¢rties stiYight15nE ov¢r 50 yea15 FixliiT¢5. fittings & equipmeJ)t straight litte between 4 and 10 yeai's Opei'ating lea5CS Renta15 payable under operating leases air charged in tlje slatctnent of financÉal activities on a straight lille basis over the lease tti'jn. Pensions The charity opei'ates a defincd ¢ontiibutkon pension s¢heme. Colltributiolls are chal'ged in the statetnellt of rjnancial &ctivities as they b0j¢ payable ill a¢¢ord&nce with the rules of tlie schettte. VoluntRry income Unre5trid¢d Funds Restricted Flllld5 Total Funds 2025 Tot1 Ilunds 2024 DTriiAtiDns lecleS Appeal% aiid doii&tior15 Grants- othcr agencies JnteTe5t on cash deposit5 5,498 114.815} 208 (9.109) 5,498 114,815) 208 {9,1091 29 29 CraAt$ Grants- other agencies 17.318 17,318 arly EducHtion Pt'ovision Grants- otlicr ag¢n¢ies 31,281 WFRU - Milli Grants- othtr agEn¢i¢s 116 Fundraising Appeals and doltIOnS 14,362 L4,362 36.580 137,722 137.722 68,006 Page 9
Haltwhistle Little Stai. Pre-school Notes to the FinAncial StateI)iellts for the Year Ended 31 August 2025 coiiliniied Grants reteivable Uni'estricted Fund5 Restrlcted Funds Total ITunds 2025 I'otAI Fuijds 2024 Gi'ant5- Otlier a8eii¢ies 117.654 4,855 122.509 36,252 IntomiDg i'esources from charltable actlvltlts Unrtstricted Funds Resti'ieted Iiunds Total FLtnd8 2025 Total 2024 2 to 4 Al'e8 Appeals and donations 30,694 30,694 48,851 Pi'e-school Nursery Grants- othei. agen¢ies 4,855 4.855 4,855 30.694 4.855 35,549 53,706 Page IQ
HaltTrvhistle Littl¢ Star Pre-school Notes to the Fiiiancial Statements for tlie Year iided 31 August 2025 coijliniied Tota5 resourees eXpeded DDnAtÉoiis and IE¥xeles Pi'e-school Nui'styy Govei'Tran¢e Total Dii'ecl c05t5 C05t of goods sold Btnploy#ient C0518 Establishment costs Repairs and maintenan¢¢ Subsciiptions and donations Cleaning Bank charges DepiEciatioii of tangible fixed &ss¢ts 3,609 96,525 10,309 4.553 2,941 l.K96 34 3,609 96,525 10,309 4,553 2,941 1,196 34 4,935 124,102 4,935 4.935 119,167 Support cost8 Office expenses Piiiiting, postiEig and stationery Advertising and pi'omotion AG¢ountancy fee5 Legal and piyifessional rAists 910 276 346 910 276 346 1,354 1,806 4,692 1,354 1,806 3,338 1,354 122,505 4,935 1,354 128,794 Tru5trcs' remunei'atlon expeiises No triteeS received aiiy reimuncration dUrg the year. Net iiiCOTne Net income is stated aftei. ch'gIng.. 2025 2024 DepreciatEon of taTrgible fixcd se¢S 4,935 4.935 Pag¢ll
Haltwhistle Little Star Pre-sehool Notes to the FinaiiciaR Statements loj. the Yeaj. Ended 31 August 2025 COF31iniied mployee5' r¢mllnei'Ation Ilie aggrcgate payroll ¢osts of these persons WE as follows.. 2025 2024 Wages and salaries Social security Otliey pension rosts 9x1,372 2,689 2,186 95,247 82,577 824 I,037 84,438 10 TIxRtion The compaiiy i5 a iEgist¢red and is, therefore, exetllpt from taxation. Page 12
Haltwhistle Little Star Pi'e-school Notes to tlie Financial StatemeIits foi. the Year Ended 31 August 2025 Il Txngible fixed 8ssets Fi'eehold Intei'est in land and building5 {includiiig bei'itage assets) rilxh)i'es* rittlngs and equipment Tofal Cost As at I Seplerllb¢r 2024 ad 31 August 2025 242,735 795 243,530 D¢preeiatioll As at I SeptcmbeL' 2024 Cliarg¢ for tliey¢ai" A5 #t 31 August 2025 106.359 4,855 111,214 718 80 798 107,077 4,935 Il2,012 Net book valuc As aL 31 August 2025 As at 31 AElISt 2024 131,521 13G,376 {3) 77 131,5L8 136,453 12 Debtoi¥ 2025 2024 Trade debtors 613 1.961 13 Creditors.. An]ount$ falling due witliill one yeay 2025 2024 Ti?de creditors Taxation and SQGial security Other Greditois Accrukls aad defetred income 2,101 1,251 20,108 1,500 24,960 1,179 1,066 4,855 ,500 8,600 Page 13
Haltwhistle Little Star Pre-scliool Notes to the Financial Statemeilts for the Yeai. Ended 31 Aiigust 2025 eoKliiiiied 14 Creditor5: Anioullts fAlling due after more tlJaD one yeRI' 2025 2024 Other GTedilors 124,798 129,653 IS memb¥, liability 'riie charity is o pi'iV2te company limited by guaralltee consequently does tjot have shale p11. Each of the members is liable to contribute ati aTnOUnt not exceeding £1 towai'ds the set8 of the Charity ii) the Event of liquÈdatioll. 16 PLs1On sclieme Defined ¢ontribiition pension 5chem¢ The charity opei'ates a defincd eonti'ibulion pensioD scheine. The pEnsivn cosl chaTgc for the period r¢preseut5 contributioiis pay&ble by the Chaiity to the scl]eme and nouted to £2.18612024- £1,a371. Cotiti'ibutions ltrtalling £438 12024 - £nTI) wer¢ payable lo the scheme at tlie end of the pertod and are included iji crBditoi$. Page L4
Haltwhistle Litde Star Pre-school Notes to the Financial Statements foj. the Year li nded 31 August 2025 conrlntied 17 Related partie5 Controlllng entity The cliarity 15 ¢0nlrolled by the t¥ustecs who all di¥ectot3 of tlie company. 18 Analysis of fund5 Septembci. 2024 Ineomlijg resources Resourees expemded At31 August 2025 GekeTal Illlds Unresti'icted illcomc fund 12,736 168,4L6 1123,939) 57,213 ResÉYleted Funds Restricted incom¢ fund 4.855 14,855) 12,736 173,271 {128.7941 57,213 19 Net a85et5 by fund Unrestricted Funds Resti'Rcted Funds Total Funds 2025 Total Fllnds 2014 TaTrgibl¢ assets Current assets Creditors.. Amounts fallillg du¢ withijj oiie yea¥ C]cd5tQTS'. Ainounts falling diie after illoir than one year Net assets 136.373 75,453 (4,855) 131,518 75,453 136,453 14,536 (15,250) 19,7101 (24,960) (8,600) (124,7981 (139,3631 (124,7981 57,213 (129,6531 12,736 196,576 PagE 15
Haltwhistle Little Star Pre-school Statement of fiiiaiicial activities by fund Yeal. Ended 31 August 202S Unr¢strlcted Uui'eslrloted Ineom¥ fund ineorne 2025 2024 liicoming i'esoui'ces ljicoinsiig i"esoiiires from gen'ated fui)ds Voluntary incoine Incoming resources from cl)aritable 8ctivities Total incoming iesouices 137.722 30,694 168,416 68,006 48,851 116.857 Resourecs expended Costs of generating fi]nds Costs of gencratiiig volunt#iy income CharitablB activities Governancc costs Total T¢50ur¢es expended 122,505 80 L,354 123,939 103,822 80 1,731 105,633 Net illovemciits sn funds 44,477 11,224 Retontlllatlon of funds Toldl funds brouglit forward Total funds carried fon¥ard 12,736 57,213 1,512 12,736 This page does not fomi part of th¢ st3tutory financi&l statements. Pagc 16
Haltwhistle Little Star Pre-school Statement of fiihsneial activities by fund Year Ei nded 31 August 2025 coiitiniied Re5tr¥cted income fuild Resti'ltttd incoTllC fund 2025 2024 Intomliig resource5 Incoming resources from charitabl¢ activities Total incotning resources 4,855 4.855 4,855 4,855 R¢soui'ce8 expelldcd ChaTltable activitiE5 Total resoiirces exp6lld¢d 4.855 4,855 4,855 4,855 Recothcili9tioii of fund$ Total fi]llds ¢aii'ied forwaTd Thts page doe5 Ilot foiin part of the stalulory fLnanGial statetnent5. Page 17