REGISTERED COMPANY NUMBER: 05947387 (England and Wales) REGISTERED CHARITY NUMBER: 1121094 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 FOR ATHERTON PRE-SCHOOL DAY CARE LIMITED Hayes & Co Chartered Accountants Suite 2 Beswick House Greenfold Way Leigh Lancashire WN7 3XJ
ATHERTON PRE-SCHOOL DAY CARE L CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 30 September 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Ststements 6 to 10 Detailed Statement of Financial Activities
ATHERTON PRE-SCHOOL DAY CARE LIMITED REPORT OF THE TRUSTEES for the year ended 30 September 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the fmancial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of 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 (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The main objective of the charity is to provide pre-school care. ACHIEVEMENT AND PERFORMANCE Charitable activities The trustees are pleased with the the achievements of the activities so far, but would like to continue to improve the day care facilities available to the community. FINANCIAL REVIEW Principal funding sources Atherton Pre-school Day Care Ltd is pleased and fortunate to receive funding from Wigan Council. Reserves policy The trustees believe they have established a level of unrestricted reserves sufficient for the charity. FUTURE PLANS The charity plans continuing and expanding the activities outlined above in the forthcoming years subject to satisfactory funding arrangements. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defmed by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 05947387 (England and Wales) Registered Charity number 1121094 Registered office Dorset Road Community Centre Dorset Road Atherton Manchester M46 9GJ Trustees D Brddbury Miss L Murray N A Bradbury (resied 31.10.24) Mr S P Yates Mrs S E Robinson (appointed l .11.24) Page I
ATHERTON PRE-SCHOOL DAY CARE LIMITED REPORT OF THE TRUSTEES for the year ended 30 September 2024 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Hayes & Co Chartered Accountants Suite 2 Beswick House Greenfold Way Leigh IAncashire WN7 3XJ Approved by order of the board of trustees on 30 June 2025 and Sied on its behalf by: D Bradbury - Trustee Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ATHERTON PRE-SCHOOL DAY CARE LIMITED Independent examiner's report to the trustees of Atherton Pre-school Day Care Limited ('the Company,) report to the charity trustees on my examination of the accounts of the Company for the.year ended 30 September 2024. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 201 l ACV). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 201 l Act. Independent examiner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confinn that l am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act. or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Andrew James Wardle Hayes & Co Chartered Accountants Suite 2 Beswick House Greenfold Way Leigh lancashire WN7 3XJ 30 June 2025 Page 3
ATHERTON PRE-SCHOOL DAY CARE LIMITED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 September 2024 2024 Unrestricted fund 2023 Total funds Notes INCOME AND ENDOWMENTS FROM 294,093 218,937 Other trading activities 219,186 EXPENDITURE ON Raising funds 264,832 29,261 (249) NET INCOMEI(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward 67,010 67,259 67,010 TOTAL FUNDS CARRIED FORWARD 96,271 The notes forni part of these financial statements Page 4
ATHERTON PRE-SCHOOL DAY CARE LIMITED BALANCE SHEET 30 September 2024 2024 Unrestricted fund 2023 Total funds Notes FIXED ASSETS Tangible assets 19,961 22,412 CURRENT ASSETS Debtors Cash at bank and in hand 6,000 120,495 89,863 126,495 89,863 CREDITORS Amounts falling due within one year (50,185) (45,265) NET CURRENT ASSETS 76,310 44,598 TOTAL ASSETS LESS CURRENT LIABILITIES 96,271 67,010 NET ASSETS 96,271 67,010 FUNDS Unrestricted funds 10 96,271 67,010 TOTAL FUNDS 96,271 67,010 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing fmancial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each fmancial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) These financi statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 30 June 2025 and were signed on its behalf by: D Brddbury - Trustee The notes forni part of these fmancial statements Page 5
ATHERTON PRE-SCHOOL DAY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 September 2024 ACCOUrING POLICIES Basis of preparing the financlal statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable tliat a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings 20 % on reducing balance Taxation The charity is exempt from corporation tax on its charitable activities. 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. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. OTHER TRADING ACTIVITIES 2024 2023 Local authority grants Attendance fees 261,701 32,392 177,700 41,237 294,093 218,937 Page 6 continued..
ATHERTON PRE-SCHOOL DAY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued for the year ended 30 September 2024 NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after chargingJ(crediting): 2024 2023 Depreciation - owned assets 2,451 2,782 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023. STAFF COSTS The average monthly number of employees during the year was as follows: 2024 2023 Athninistrative staff Early years carers 10 10 No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTlVtTIES Unrestricted fund INCOME AND ENDOWMENTS FROM Other trading activities 218,937 EXPENDITURE ON Raising funds 219,186 NET INCOME/(EXPENDITURE) (249) RECONCILIATION OF FUNDS Total funds brought forward 67,259 TOTAL FUNDS CARRIED FORWARD 67,010 Page 7
ATHERTON PRE-SCHOOL DAY CARE LtMITED NOTES TO THE FINANCIAL STATEMENTS- continued for the year ended 30 September 2024 TANGIBLE FIXED ASSETS Improvements to property Fixtures and fittings Totals COST At l October 2023 and 30 September 2024 38,040 30,537 68,577 DEPRECIATION At l October 2023 Charge for year 17,721 2,032 28,444 419 46,165 2,451 At 30 September 2024 19,753 28,863 48,616 NET BOOK VALUE At 30 September 2024 18,287 1,674 19,961 At JO September 2023 20,319 2,093 22,412 DEBTORS: AMOUNTS FALLING DUE IVITHIN ONE YEAR 2024 2023 Other debtors 6,000 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Social security and other taxes Other creditors Accrued expenses Deferred grant income 3,237 1,727 1,482 43,739 2,593 1,169 1,422 40,081 50,185 45,265 10. MOVEMENT IN FUNDS Net movement in funds At 1.10.23 At 30.9.24 Unrestricted funds General fund 67,010 29,261 96,271 TOTAL FUNDS 67,010 29,261 96,271 Page 8 continued...
ATHERTON PRE-SCHOOL DAY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued for the year ended 30 September 2024 10. MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 294,093 (264,832) 29,261 TOTAL FUNDS 294,093 (264,832) 29,261 Comparatives for movement in funds Net movement in funds At 1.10.22 At 30.9.23 Unrestricted funds General fund 67,259 (249) 67,010 TOTAL FUNDS 67,259 (249) 67,010 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 218,937 (219,186) (249) TOTAL FUNDS 218,937 (219,186) (249) A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 1.10.22 At 30.9.24 Unrestricted funds General fund 67259 29,012 96,271 TOTAL FUNDS 67,259 29,012 96,271 Page 9 continued...
ATHERTON PRE-SCHOOL DAY CARE LIMITED NOTES TO THE FINANCIAL STATEMENTS- continued for the year ended 30 September 2024 MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are 10. as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 513,030 (484,018) 29,012 513,030 (484,018) 29,012 TOTAL FUNDS 11. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 September 2024. Page 10
ATHERTON PRE~SCHOOL DAY CARE LIMITED DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 September 2024 2024 2023 INCOME AND ENDOWMENTS Other trading activities Local authority grants Attendance fees 261,701 32,392 177,700 41.237 294,093 218,937 Totsl incoming resources 294,093 218,937 EXPENDITURE Other trading activities Food & consumables Chilthens toys 1,189 8,339 997 1,525 9,528 2,522 Support costs Finance Bank charges 129 422 Human resources Pensions 4,444 3,708 Other RenL rates and water Insurance Telephone Postage and stationery Sundries & cleaning Repairs & renewals Computer costs Website costs Accountancy & payroll fees 15,000 1,491 804 1,239 1,992 3,011 360 216 2,190 15.000 1,384 418 1,231 2,093 2,051 360 216 1,940 26,303 24,693 Governance costs Wages Improvements to property Fixtures and fittings 221,977 2,032 419 185.060 2,258 523 224.428 187,841 Total resources expended 264,832 219,186 Net income/(expenditure) 29,261 (249) This page does not forni part of the statutory financial statements Pagell