BOBTAILS FULL DAY CARE (REGISTERED CHARITY NUMBER 1105338) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024
BOBTAILS FULL DAY CARE LEGAL AND ADMINISTRATIVE INFORMATION Officers and Trustees Chalr Person Tracy Hopkins Vlce Chalr Glenn Jordan Secretary Debra 8ennett Treasurer Sarah Smithson Trustee Hannah Punchard Charlly number 1180510 Prlnclpal address Bernice Terrace Lipson Vale Plymouth Devon PL4 7HW Independei examlner Tamar Accounting Citadel Lodge 2a Elliot Streel Plymouth Devon PLI 2PP Bankers Lloyds fsB 8 Royal Parade Plymouth PLI IHB
BOBTAILS FULL DAY CARE CONTENTS Page Report of the Trustees Independent examiner's report statemet of financial activities Balance sheet Notes lo the finoncial statements 7. 11
BOBTAILS FULL DAY CARE (REGISTERED CHARITY NUMBER 1105338) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024 The trustees present their report and flnancial stalemenls lor fhe year ended 31 July 2024, The financial statements have been prepared in accordance with the accounting policies set oul in note I to the financial stalements and comply wilh the charity's governing document. the Charities Act 201 l and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland IFRS1021 effeclive I January 20191. struclure overnance an mana emenl Bobtails Full Day Care is governed by the Charity Commission and has adopled the relevant governing document from 91h Februory 2001. The Chair and Trustees of the Committee can vote on a new Trustee at ony lime Ihrough the year and at the Annual Generol Meeting usually held in October each year. Ob ecllves and actlvltles The principal activity of the charity is the provision of childcare including before and After School Clubs and holidoy activities for children in Ihe Lipson, Plymoulharea.The Pre-school is a body in membership of the Pre-school Learning Alliance. The aims of the Pre-school are 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 communily groups and by., lal offering appropriole play, education and care facilities, family learning and extended hours groups. together with the right of parents to toke responsibility for and to become involved in the activitie5 of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability., Ibl 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,. Icl instigating and adhering lo and furthering the aims and objecls of Ihe Pre-school Leorning Alliance. We are open 50 weeks OF the year providing such services. All trustees have complied with the duties in section 4 of the 2006 Act to have due regard to guidance on public benefit as published by the commission. Page I
BOBTAILS FULL DAY CARE (REGISTERED CHARITY NUMBER 1105338) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024- Flnanclal Revlew The balances in our Accounts at the close of business on 31 July 2024 were Main account £21,629.08, No2 Account £31,575.13. There is also £61,468.83 in our Conlingency Funds. This is to cover 3 months running costs, any redundancies, maintenance repairs or renewals to the building that moy come up in the next financial year. Public benefit stalemenl The trustees have complied with their duty to have due regard lo the guidance on public benefit published by the commission when exercising their powers or duties. Trustees, Res onslbllltles Law applicable to charities in England and Wales requires Ihe trustees to prepare financial statements for each financial year which give o true and fair view of the charity's state of affairs during Ihe financial period and of its financial position at the end of the period. In preparing these accounts. the trustees are required to: select suitable accounting policies ond apply them consistently,, make judgements and estimates that are reasonable and prudent; state whether Ihe applicable accounting standards and statements of recommended practice have been followed subject lo any departures disclosed and explained in the financial stalements; and prepare the accounts on a going concern basis, unless it is inappropriate lo presume that the charity will continue in business. Page 2
BOBTAILS FULL DAY CARE (REGISTERED CHARITY NUMBER 1105338) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024 Approved by the trustees and signed on their behalf by., Signature.. Signatory Name................. Date.. Page 3
BOBTAILS FULL DAY CARE (REGISTERED CHARITY NUMBER 1105338) Independent Examiner's Report to the trustees on the accounts of the charlty for the year ended 31 July 2024 Report of Ihe Independent Examlner to the trvslees I report to Ihe Trustee5 on my examination of the financial statement of Bobtails Full Doy Care (the Charityl for the year ended 31 July 2024 on pages 5 10 1 l. Respecllve responslbllltles of trustees and examlners As the trustees of the charity, you are responsible For the preparation of the financial statements in accordance with the requirements of the Charitios Act 2011 (the 2011 Acti. I report in respect of my examination of the Charity's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under seclion 145151 Ibl of the Act. Independent examlners statemenl I have cornpleled my examination. I confirm thot no material matters have come lo our attention in connection with the examination giving me cause to believe that in any material respect.. I I l accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act,. or 121 the financial statements do not accord wilh those records., or 131 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set oul in the charities IAccounls and Reports) Regulotions 2008 other than any requirement that the occounls give a true and fair view which is not a matter considered a5 parl of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attenlion should be drawn in Ihis report in order to enable a proper understanding of the accounts to be reached. Davld Mackeen Tamar Accounting 2A Elliol Street The Hoe Plymouth PLI 2PP 14 May 2025 Page 4
BOBTAILS FULL DAY CARE STATEMENT OF PINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2024 2024 Unreslrlcted Funds 2023 U nreslflcted Fvnd$ NOTES INCOME FROM.. Incoming Resources 256.954 238,226 EXPENDITURE ON.. Resources Expended 251.135 250.435 Net Income/expendSture for Ihe yearl net movement In funds 5.819 112,2091 Fund balances as at l August 2023 81,696 103,891 Transler51o Conlingency Fund 19,9861 Fund balance$ at 31 July 2024 87,515 81,696 The slalemenl ol financial activities includes oll goins ond105es recognised in the year. All income and expendilure derive from continuing aclivilies. Page 5
BOBTAILS FULL DAY CARE BALANCE SHEET AS AT 31 JULY 2024 2024 2023 Notes Flxed assels Tangible assets 38,332 39,207 Current assets Debtors Cash at bank and in hand 10,180 114.723 124,903 4,423 113,726 118,149 Credllois: amovnts falllng due wlthln one year Deferred Income 720 15,000 15,720 660 15,000 15,660 Nel current as5etS 109,183 102,489 Total assets less current Ilabllllles 147,515 141,696 Capltal and Reserves Unrestricted funds Contigency Funds 87,515 60.000 81,696 60,000 147,515 141.696 The financial statements were approved by the Trustees on 14 May 2025 Rachel Dix Childcare Manager The notes on pages 9 to I I form part of these accounts Page 6
BOBTAILS FULL DAY CARE (REGISTERED CHARITY NUMBER 1105338) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 l Accountlng policles 1.1 Basls or preparlng the flnanclal slalemenls The financial slatemenls of the charity, which is o public benefit entity under FRSI 02, have been prepared in accordance with the Charities SORP IFRSI 021 "Accounting and Reporling by Charities: Statement of recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland IFRS1021, Financial Reporting standard102 'The Financial Reporting standard applicable in the UK and Republic of Ireland and the Charities Act 201 l . The financial statements have been prepared under Ihe hislorical cost convention. 7.2 Income All income is recognised in the Statement of Financial Activities once the chorily has entitlement to the funds, it is probable thal the income will be received and the amount can be recognised reliably. 1.3 Expendlture Liabilities are recognised as expenditure os soon as there is a legal or constructive obligation committing Ihe charily to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the omount of the obligotion can be measured reliably. Expenditure is accounted for on an accruals basis and hos been classified under headings that aggregate all cost related to that category. 1.4 Cash and cash equlvalenls Cash and cosh equivalents include cash in hand, deposits held at call wilh banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Derecognltlon of Ilnanclal Ilabllitles Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled. 1.5 Taxatlon The Charity is exempt from tax on its charitable activities Page 7
BOBTAILS FULL DAY CARE (REGISTERED CHARITY NUMBER 1105338) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 NOTES TO THE FINANCIAL STATEMENTS 1.6 Fund Accountlng Unrestricted funds can be used in accordance with the charilable objectives at the discretion on Ihe trustees, Reslricled funds can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricled purposes. Fvrlher explanation of the nature and purpose of each fund 15 included in the note5 to the financial stalements. 1.7 Related party dlsclosures There were no Trustee's expenses paid for the year ended 31 July 2024 nor for the prior period. 2 Tanglble Flxed Assels and Depreclallon Tangible fixed assets. excluding freehold land, are stated al cost led accumulated depreciation. Land is Staled at valuation. Depreciation is calculated so as to write of the cost of fixed asse15 over their e51imated useful lives on the following bases., Fixtures and Fittings - 2510 per annum reducing balance Equipment 25% per onnum reducing balance Motor Vehicles 25% per annum reducing balance Page 8
BOBTAILS FULL DAY CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 Incomlng Resovices Unreslrlcted Funds 2024 Unrestricted Funds 2023 Fees Plym CC Grants Fundraising Other Income Interest earned 113,332 140.649 93,963 139,341 4,224 698 238,226 1,244 256.954 Unrestrlcled Funds 2024 Unrestrlcted Fvnds 2023 Resources Expended Purchases Wages lincl gronl funding lo stofll Ers Nl and HMRC Pensions R8nl ILVTI 9,622 184.852 13,590 5.428 9,WO 5,833 1,109 3.184 786 554 720 1,447 1,623 48 638 341 1,249 870 422 1,5(X) 850 1.137 410 891 1,010 1,455 875 1.436 255 251.135 13,154 177,072 12,637 5,915 12,000 2,708 1,630 3,983 944 769 660 1,407 2,220 Moinlenancel Repair/Renewals Cleaning ond Laundry Equipment Bank Charges Accountancy Guordion HR Support Hol Dinners Advertising Poyroll Services Professionol Fees Insurance Slolionery Uniform Telephone Sloll Troining Gifts Trovel Heollh Assured Sundry Expenses Sloroge U nil Depreciolion Expense Mini Bus Expen5e5 Subscriptions 732 152 1,874 1,016 1,985 881 1,220 32 750 1,194 1.428 1,165 1.476 220 250,435 Page 9
BOBTAILS FULL DAY CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 5 Trustees None of fhe trustees lor anyone connected with them) received any remuneration or benefits during the year, 6 Tanglble flxed assets Leasehold Imp Flxtures Molor Equlpmenl and Flttings vehlcles Total Cost Al l Augusl 2023 Additions Di5posoIs At 31 July 2024 35,710 28,929 25.631 6,900 97,170 35,710 28,929 25,631 6,900 97,170 Depreclatlon and Impalrment At l August 2023 Charge for year Eliminated on disposol At 31 July 2024 27,242 422 24,972 165 5,749 288 57,963 875 27,664 25,137 6,037 58,838 Carrylng amount At 31 July 2024 35,710 1,265 494 863 38,332 At 31 July 2023 35,710 1,687 659 39,207 7 Debtors 2024 2023 Amounts falllng due wllhln one year: Trade Debtors 10,180 4.423 10,180 4,423 Page 10
BOBTAILS FULL DAY CARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 Creditors: 2024 2023 Amounts falllng due wllhln one year: Fees Paid in advance Accruals ond deferred income 720 660 720 660 9 General Reserves 2024 2023 Balance b/fvh/d Transfer to Contingency Fund Surplus/lDeficill for the year 81,696 103,891 19,9861 112,2091 5,819 Balance clfwd 87,515 81,696 Pagell