Registered number: 04802775 Charity number: 1100803
## **Cherry Tree Pre School Playgroup**
**UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31/08/2024**
## **Prepared By:**
C T Jones and Co Accountants and Tax Advisors Suite 27, Barnfield House Accrington Road Blackburn Lancs BB1 3NY
## **Cherry Tree Pre School Playgroup**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/08/2024**
## **TRUSTEES**
Kirsty Conway Ross Alan Dawson Rachel Doyle Carla Cumberland Joanne Finney Caroline Lee Julie Lowes
## **REGISTERED OFFICE**
St Francis Church Hall St Francis Road, Feniscliffe Blackburn Lancs BB2 2TZ
## **COMPANY NUMBER**
04802775 **CHARITY NUMBER** 1100803
## **ACCOUNTANTS**
C T Jones and Co Accountants and Tax Advisors Suite 27, Barnfield House Accrington Road Blackburn Lancs BB1 3NY
page 1
## **Cherry Tree Pre School Playgroup**
## **ACCOUNTS**
## **FOR THE YEAR ENDED 31/08/2024**
## **CONTENTS**
||Page|
|---|---|
|Report of the Trustees|3|
|Independent Examiner's Statement|4|
|Accountant's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Cash Flow Statement|9|
|Notes to the Accounts|10 to 14|
|Detailed Statement of Financial Activities|13|
page 2
## **Cherry Tree Pre School Playgroup**
## **FOR THE YEAR ENDED 31/08/2024 TRUSTEES' REPORT**
The trustees present their report and accounts for the year ended 31/08/2024
## **PRINCIPAL ACTIVITIES**
The principal activity of the charity in the year under review was 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 facilities and training courses, together with the right of the parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children regardless of race, culture, religion or means (B) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas (C) instigating and adhering to and furthering the aim of pre-school learning alliance.
## **STRUCTURE GOVERNANCE AND MANAGEMENT**
The charity is a company limited by guarantee, incorporated as Cherry Tree Pre-School Playgroup. The company is registered as a charity governed by its memorandum and articles of association.
The trustees, who are also directors for the purpose of company law, and who served during the year were:-
Kirsty Conway
Rachel Doyle
Ross Alan Dawson
Carla Cumberland
Joanne Finney
Caroline Lee
Julie Lowes
None of the trustees had any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The report was prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.
This report was approved by the Board of Trustees on 22/05/2025
Ross Alan Dawson
Trustee
page 3
## **Cherry Tree Pre School Playgroup**
## **INDEPENDENT EXAMINER'S STATEMENT**
## **FOR THE YEAR ENDED 31/08/2024**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHERRY TREE PRE SCHOOL PLAYGROUP**
I report on the accounts of the company for the year ended 31/08/2024 .
## **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 exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of . Having satisfied myself that the charity is not subject to an 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 EXAMINERS STATEMENT**
My examination was carried out in accordance with 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.
page 4
## **Cherry Tree Pre School Playgroup**
## **INDEPENDENT EXAMINER'S STATEMENT**
## **FOR THE YEAR ENDED 31/08/2024**
## **INDEPENDENT EXAMINERS 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
...................................................
Date: 22/05/2025
C T Jones and Co Accountants and Tax Advisors Suite 27, Barnfield House Accrington Road Blackburn Lancs BB1 3NY
page 5
## **Cherry Tree Pre School Playgroup**
## **ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE UNAUDITED ACCOUNTS**
## **OF CHERRY TREE PRE SCHOOL PLAYGROUP , FOR THE YEAR ENDED 31/08/2024**
In order to assist you to fulfill your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cherry Tree Pre School Playgroup for the year ended 31/08/2024 as set out on pages - to (1) from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Cherry Tree Pre School Playgroup , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Cherry Tree Pre School Playgroup and state those matters that we have agreed to state to the Board of Directors of Cherry Tree Pre School Playgroup , as a body, in this report, in accordance with the requirements of the as detailed on their website. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cherry Tree Pre School Playgroup and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Cherry Tree Pre School Playgroup has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profitability of Cherry Tree Pre School Playgroup . You consider that Cherry Tree Pre School Playgroup 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 Cherry Tree Pre School Playgroup . 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.
C T Jones and Co Accountants and Tax Advisors Suite 27, Barnfield House Accrington Road Blackburn Lancs BB1 3NY 22/05/2025
page 6
## **Cherry Tree Pre School Playgroup**
|**Statement of Financial Activities**
**for the year ended 31/08/2024**
**Income**
Income from generated funds
Income from charitable activities
**Total Income and endowments**
**Expenses**
Costs of generating funds
Expenditure on Charitable activities
**Total Expenses**
**Net gains on investments**
**Net Income**
**Gains/(losses) on revaluation of fixed assests**
**Net movement in funds:**
**Net income for the year**
Total funds brought forward
**Net funds carried forward**|**Unrestric**
**ted funds**
**£**
58,690
**58,690**
60,557
**60,557**
**(1,867)**
**(1,867)**
10,714
**8,847**|**Restricte**
**d funds**
**£**
-
**-**
-
**-**
**-**
**-**
-
**-**|**2024**
**Total**
**£**
58,690
**58,690**
60,557
**60,557**
**(1,867)**
**(1,867)**
10,714
**8,847**|2023
Total
£
40,977|
|---|---|---|---|---|
|||||40,977|
|||||48,125|
|||||48,125|
|||||(7,148)|
|||||(7,148)
17,863|
|||||10,715|
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
page 7
## **Cherry Tree Pre School Playgroup**
## **BALANCE SHEET AT 31/08/2024**
|**BALANCE SHEET AT 31/08/2024**|||||
|---|---|---|---|---|
|**Notes**
**FIXED ASSETS**
Tangible assets
2
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS: Amounts falling due within one year**
3
**NET CURRENT LIABILITIES**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CAPITAL AND RESERVES**
**Unrestricted funds**
**5**
Designated funds|5,739
5,739
9,157|**2024**
**£**
12,264
(3,418)
8,846
8,846
8,846|5,486
5,486
9,200|2023
£
14,429
(3,714)|
|||||10,715|
|||||10,715|
|||||10,715|
For the year ending 31/08/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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.
## **Approved by the board of trustees on 22/05/2025 and signed on their behalf by**
.............................
Ross Alan Dawson Trustee
page 8
## **Cherry Tree Pre School Playgroup**
## **CASH FLOW FOR THE YEAR ENDED 31/08/2024**
|**CASH FLOW FOR THE YEAR ENDED 31/08/2024**||
|---|---|
|**Notes**
**NET CASH INFLOW FROM OPERATING ACTIVITIES**
7a
**CAPITAL EXPENDITURE AND FINANCIAL INVESTMENT**
**NET CASH INFLOW BEFORE FINANCING**
**FINANCING**
**INCREASE IN CASH**|**2024**
**£**
255
255|
|||
||255|
page 9
## **Cherry Tree Pre School Playgroup**
## **NOTES TO THE ACCOUNTS**
**FOR THE YEAR ENDED 31/08/2024**
## **1. ACCOUNTING POLICIES**
## **1a. Basis Of Accounting**
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **1b. Incoming Resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **1c. Resources Expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **1d. Allocation And Apportionment Of Costs**
All costs relate to the single activity of the charitable company and are recognised accordingly.
## **1e. Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
## **1f. Depreciation**
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives. Fixtures and Fittings
reducing balance 15%
page 10
**Cherry Tree Pre School Playgroup**
## **1g. Turnover**
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
## **2. TANGIBLE FIXED ASSETS**
|**2. TANGIBLE FIXED ASSETS**|||
|---|---|---|
|**Cost**
At 01/09/2023
At 31/08/2024
**Depreciation**
At 01/09/2023
For the year
At 31/08/2024
**Net Book Amounts**
At 31/08/2024
At 31/08/2023|**Fixtures**
**and Fittings**
**£**
70,049
70,049
55,620
2,165
57,785
12,264
14,429|**Total**
**£**
70,049|
|||70,049|
|||55,620
2,165|
|||57,785|
|||12,264|
|||14,429|
## **3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
|Taxation and social security
Other creditors|**2024**
**£**
577
8,580
9,157|2023
£
620
8,580|
|||9,200|
## **4. LIMITED BY GUARANTEE**
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £1, to the company should it be wound up. At 31/08/2024 there were members.
page 11
**Cherry Tree Pre School Playgroup**
## **5. UNRESTRICTED FUNDS**
|**Brought**
**forward**
**£**
10,714
10,714
**6. RESTRICTED FUNDS**
**Brought**
**forward**
**£**
Preschool fees
Donations and fund raising
**7. NOTES TO THE CASHFLOW STATEMENT**
**7a. Reconciliation of operating profit to net cash flow from operating activities**
Operating profit
Depreciation of tangible assets
Decrease in creditors
**Net cash inflow from operating activities**
**7b. Analysis of changes in cash and cash equivalents during the year**
Balance at 01/09/2023
Net cash inflow / (outflow)
Balance at 31/08/2024|**Brought**
**forward**
**£**
10,714|**Incoming**
**resource**
**s**
**£**
58,689|
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
(60,557)
-
(60,557)
-
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
**2024**
£
5,486
253
5,739|
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
(60,557)
-
(60,557)
-
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
**2024**
£
5,486
253
5,739|
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
(60,557)
-
(60,557)
-
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
**2024**
£
5,486
253
5,739|
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
(60,557)
-
(60,557)
-
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
**2024**
£
5,486
253
5,739|**Carried**
**forward**
**£**
8,846
8,846
**Carried**
**forward**
**£**
**£**
(1,867)
2,165
(43)|
|---|---|---|---|---|---|---|---|
||10,714|58,689||||||
||**Brought**
**forward**
**£**|**Incoming**
**resource**
**s**
**£**||||||
||||||**2024**
£
5,486
253
5,739|||
||||||||255|
||||||||2023
£
9,838
(4,352)|
||||||||5,486|
page 12
## **Cherry Tree Pre School Playgroup**
|**Incoming Resources**
**for the year ended 31/08/2024**
**Incoming resources**
**Incoming resources from generated funds**
**Charitable Activity**
Preschool fees|58,690|**2024**
**£**
58,690
58,690
58,690|40,977|2023
£
40,977|
|---|---|---|---|---|
|||||40,977|
|||||40,977|
page 13
## **Cherry Tree Pre School Playgroup**
|**Expenses**
**for the year ended 31/08/2024**
**Expenses**
**Costs of generating funds**
**Charitable Activities**
Milk
Toys, books and software
Food, consumables and software
Rent
Cleaning
Wages - regular
Stationery & office supplies
Sundry expenses
Depreciation of fixtures and fittings
**Governance Costs**
Auditors' fees for non-audit work
Insurance
Telephone
Subscriptions|**2024**
**£**
148
874
884
10,440
292
42,799
666
355
2,165
58,623
840
576
448
70
1,934
60,557|2023
£
138
492
419
8,700
235
33,712
297
335
2,551|
|---|---|---|
|||46,879|
|||840
(24)
360
70|
|||1,246|
|||48,125|
page 14