2024-07-31-accounts

Company registration number: 06490820 Charity registration number: 1123710

Ben Rhydding Pre-School Playgroup (A company limited by guarantee)

Annual Report and Financial Statements for the Year Ended 31 July 2024

Ben Rhydding Pre-School Playgroup

Contents

Reference and Administrative Details	1
Trustees' Report	2 to 7
Statement of Trustees' Responsibilities	8
Independent Examiner's Report	9
Statement of Financial Activities	10
Balance Sheet	11
Notes to the Financial Statements	14 to 20

Ben Rhydding Pre-School Playgroup

Reference and Administrative Details

Trustees

Yvonne Burkinshaw (appointed 1[st] November 2023 Sarah Irwin (appointed 27[th] September 2021) Matthew Tomlinson (appointed 1[st] September 2024) Angela Chappell (appointed 1[st] October 2024) Victoria Thomas (appointed 22[nd] October 2022, resigned 12[th] January 2024) Abigail Cullen (appointed 12 January 2024, resigned 1[st] October 2024) Eleanor Somers (appointed 1[st] November 2023, resigned 1[st] October 2024) Joanne Quaife (appointed 4[th] May 2022. Resigned 1[st] November 2023) Amy Sellers (appointed 27[th] September 2021, resigned 1[st] November 2023) Stephanie Lawson (appointed 22[nd] October 2022, resigned 1[st] November 2023)

Principal Office

Annexe Classroom C/O Ben Rhydding Primary School Bolling Road Ilkley LS29 8QH The charity is incorporated in England and Wales

.

Company Registration Number

06490820

Charity Registration Number

1123710

Ben Rhydding Pre-School Playgroup

Trustees Report for the year ended 31 July 2024

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 July 2024.

Objectives and activities

The aims of the charity are:

To enhance the social, intellectual and physical development of children prior to starting school, through appropriate and high-quality play, education and care facilities

To provide a safe and secure environment for children that is stimulating and caring; To work together with the parents and carers of children to endeavour to meet the needs of each individual child;

To encourage children to develop self-confidence and self-esteem and to feel valued as individuals; To prepare children for a smooth transition from Pre-School to Primary To follow the guidelines and requirements of the registering bodies.

Ben Rhydding Pre-School Playgroup

Trustees' Report for the year ended 31[st] March 2024

Ben Rhydding Pre-School Playgroup

Chair’s Report 2024

I would like to take this opportunity to look back on what we have achieved in the academic year 2023/2024.

This year we have:

• Proven what a fantastic Pre-School we are, with an OUTSTANDING rating being achieved following the Ofsted inspection in June. This was a fantastic and very well-deserved achievement for all involved with Pre-School.

• A change of management, with new manager Sarah Irwin doing a brilliant job during her first year.

• Continued to support a number of families with children with SEN, including one with an EHCP.

Staffing

Pre-School has employed 11 wonderful people this year who make Pre-School the OUTSTANDING and caring environment that it is.

• Sarah Irwin has slotted in perfectly as Pre-School’s new manager, quickly settling into her new role. She is doing a brilliant job of maintaining all that was already so special about Pre-School, whilst bringing in changes to best meet the needs of the current staff and children.

• Helen Northway continues to work as Business Manager and continues to do an excellent job working above and beyond to support Pre-School and their families.

• Sarah Irwin has completed DSL training.

• Becky Nash (Deputy Manager) has completed her Level 3 Childcare and her pay was increased to reflect this.

• Mrs Keeley sadly resigned from her role at Pre-School.

• We employed Samantha Slassor in December 2023 and she has been a fantastic addition to the team.

• The rest of the teaching team this year was Janelle Hein, Hannah Lyons, Helen Tear, Imy Gurney and Heidi Hoad who have continued to support and nurture the children in their care.

• ● Joanne Higgs was contracted on a ‘bank’ contract due to an increase in numbers of children in each session and is an excellent addition to the team.

• Lana Saveska is crucial to the running of Pre-School behind the scenes, preparing and planning resources and does much of the ‘deep cleaning’.

• Other statutory training has been renewed where applicable.

• Staff who were paid near or less than the new Minimum wage increase in April 24 were increased in line with minimum wage and the committee agreed a 5% pay rise from September 2024 for all other staff.

Admissions

The numbers for admissions in September were in line with expectations. Mondays and Fridays were quieter but numbers rose throughout the year.

Due to the new government funding for 2-year-olds we started accepting children from the day after their 2[nd] birthday. This was popular and sessions filled up.

Ben Rhydding Pre-School Playgroup

The Little Caterpillars, before and after Pre-School club was very quiet and therefore reduced to Wednesday and Thursday afterschool only in line with the cohorts needs. This meant we could still accept children that would otherwise be unable to use us.

Baby & Toddler group continued to run on Tuesday mornings, led by Mrs Hein and Mrs Northway. It has been lovely to welcome families from all over Ilkley into our setting and has helped introduce more families to Pre-School. Toddler group had to pause in the Summer Term due to the Pre-School room needing the staff in there.

Early Bird club was introduced to help support working families and children who were struggling to come in to Pre-School on a morning. This has continued to work well for working families and SEN children.

We use community events and social media to promote Pre-School in and around Ilkley.

Review of developments, activities and achievements

We achieved an OUTSTANDING OFSTED. The dedicated highly skilled staff were commended and it was noted how children thrive in our setting.

All our policies were reviewed as a new management team.

We received 5 stars for Food Hygiene.

Over the years, continued government funding cuts and increases in running costs, including minimum wage, have made things financially challenging for those in early years settings – our Pre-School included.

Some wages had to be increased because of the increase to minimum wage and the committee agreed to increase the remaining wages by 5% in September 2024.

The private rate will increase to £8.50 an hour and the voluntary contribution from parents who receive funded hours will be increased from £1.22 an hour for additional services to £2.00 from September 2024.

Little Caterpillars will only run on Wednesday after school due to current demand of this cohort, meaning NEF funding hours cannot be used for these sessions. We are looking at new ways to increase the wrap around care we offer while being financially viable.

Activities:

In October the children went to Ben Rhydding School Harvest festival at St John’s Church. We were involved and made a Nativity scene in the Festive Event at Ben Rhydding Methodist Church.

In December, the children did a Nativity which was a huge success and it was lovely to invite our families in to watch the children.

There was also a Wreath making workshop and Christmas raffle as part of the fundraising efforts of the Committee in order to support Pre-School.

The children were invited to watch Sacred Heart School’s dress rehearsal of the Nativity.

Finally, we went to The King’s Hall in Ilkley to watch Dear Santa on stage. This was a fantastic PreSchool trip with parents.

We had a very successful Open Morning in May; lots of parents attended with their children, current and prospective. We had really positive feedback and it was a great marketing event.

Ben Rhydding Pre-School Playgroup

In May, we went on a trip to Burley library for a story and singing session with Story Bee. The children loved the sessions and the train ride there and back!

In July we also took a school trip to Nell Bank for a special field trip!

July saw a successful Ben Rhydding School Fayre where Pre-School had a face glitter and hook a duck stand.

Fundraising

Fundraising is an essential part of Pre-School funding. It has allowed us to purchase new equipment and maintain and renew our current resources. The following fundraising events were carried out:

• Cross-country - £319.27

• Christmas Cards - £29.47

• Wreath & raffle - £812.05

• Ben Rhydding School Fayre - £161.75

• Misc - £19.92

Total = £1342.46

The committee didn’t apply for any grants this year, but this is something we will look to do next year.

Relationships and the community

Pre-School continues to play a vital role in the Ben Rhydding community and we endeavour to source goods and services locally wherever possible.

Pre-School took part in the Ilkley Carnival dressed as Carnival Birds in May and had a wonderful turnout from children and families which raised lots of smiles from the crowd.

Schools

We have children who go on to attend many of the schools in the area and we have an established and successful transition process to help children settle into whichever “big school” they may choose. The transition to Ben Rhydding Primary school was very successful with lots of opportunities for the children to visit ’big school’. We continue to work closely with Ben Rhydding Primary School, their headmaster and the reception teacher, Ms Alston. Other teachers from local primary schools were invited in to meet the children in Pre-School.

Finances

The reserves are in the region of £60,000. The aim is to hold 6 months running cost including the statutory redundancy costs in the event the Pre-School had to wind down. The trustees consider the current level of reserves to more than meet this requirement and this is to be reassessed this coming year to establish if there is any excess available for use, to enhance Pre-School.

The loss for the year of £14,613 is due to the increase of minimum wage and adapting to taking 2- year-olds at the same price as 3-4 yr olds at a ratio of 1:5 (although as a Pre-School we endeavour to do 1:4) meaning high staff wages. The committee agreed in April to put the fees up from September 2024 but this won’t have an affect in this year’s accounts.

The loss for this academic year is higher as we have agreed to write off the aged debtors of £4,425. Going forward these will be reviewed regularly and actioned annually. Some outstanding payments were from previous academic years.

Ben Rhydding Pre-School Playgroup

Preparing the staff for imminent OFSTED inspection required crucial training and staff support was provided to all staff, therefore increasing staff wages cost.

We pride ourselves to be an inclusive Pre-School and we have also supported several SEN children in our care before/without funding is available.

We are starting the 24/25 academic year with 26 children on our books, sessions on Tuesday, Wednesday and Thursday are busy but Fridays are incredibly quiet. We have a number of children on our waiting list who will hopefully be joining us when eligible.

Again, thank you to Jody Kendall for preparing our Annual Report and Accounts.

Future Developments

We plan to advertise our OUSTANDING OFSTED inspection and use this to market our Pre-School and encourage new families to join us.

We would like to look at ways to get more grants so we can enhance our amazing outdoor space, to increase our capability for learning outdoors.

We are looking at the needs of our families and ways of providing more viable wrap around care.

Providing our children with range of activities, visits or experiences that they might not have access to at home.

To improve the community feel amongst the parents at Pre-School and encourage more parental involvement.

I would like to thank the current Pre-School Committee and the Pre-School staff who continue to give up their free time to support our Pre-School. Staff have been supportive with further management changes and feedback from families is positive.

We hope that the next academic year is a success and the Pre-School continues to thrive. It has been a pleasure to be the Chair of Pre-School for 2023/2024.

Yvonne Burkinshaw

Chair

Committee Members 2023/2024 – Eleanor Somers-Elstein (Treasurer), Victoria Thomas (Secretary until January 2024), Abby Cullen (Secretary from February 2024), Amelia Mounsey, Faye Connell, Geri Haung-Faulkner, Vicky McNamara, Angie Chappell, Laura Sellars

Ben Rhydding Pre-School Playgroup

Organisational structure

The trustees meet as a board as required but at least 4 times a year to determine the general policy and strategy of the Pre-School and to review its overall management and control, for which they are legally responsible. The day to day running of the Pre-School is delegated to the Pre-School Managers Joanne Quaife and Helen Northway, supported by the wider team.

Objectives and policies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The charity does not use financial derivatives.

Credit risk

The charity’s principal financial assets are bank balances, cash and trade debtors.

The charity’s credit risk is primarily attributable to its trade debtors. The amounts presented in the balance sheet are net of allowances for doubtful debts. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

The charity has no significant concentration of credit risk.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity holds money in a current account and a monthly term deposit account.

The annual report was approved by the trustees of the charity on 3[rd] April 2025

and signed on its behalf by:

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Ben Rhydding Pre-School Playgroup for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on 3[rd] April 2025

and signed on its behalf by:

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Independent Examiner's Report to the trustees of Ben Rhydding Pre-School Playgroup

I report on the accounts of the charity for the year ended 31 July 2024 which are set out on pages 10 to 20.

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.

Having satisfied myself that the charity is not subject to 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;

• to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the 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.

Independent examiner's 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 9[th] April 2025

J Kendall ACA

• 8 Craiglands Park, Ilkley , LS29 8SX

9

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Statement of Financial Activities for the Year Ended 31 July 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

	Unrestricted funds £ Restricted funds £ Total 2024 £ 432 432 122,737 1.601 124,338 1,926 1,926 1,576 1,576 126,671 1,601 128,272 (1,076) (1,076) (140,208) (1,601) (141,809) (141,284) (1,601) (142,885) (14,613) - (14,613) (14,613) - (14,613) 76,602 - 76,602 61,989 - 61,989 Unrestricted funds £ Restricted funds £ Total 2024 £ 41 41 124,743 353 125,096 2,966 2,966 1,245 1,245 128,995 353 129,348 (1,157) (1,157) (136,828) (353) (137,181) (137,985) (353) (138,338) (8,990) - (8,990) (8,990) - (8,990) 85,592 - 85,592 76,602 - 76,602
Note
Income and Endowments from:
Donations and legacies 3
Charitable activities 4
Other trading activities 5
Investment income 6
Total Income
Expenditure on:
Raising funds 7
Charitable activities 8
Total Expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward 17
Note
Income and Endowments from:
Donations and legacies 3
Charitable activities 4
Other trading activities 5
Investment income 6
Total Income
Expenditure on:
Raising funds 7
Charitable activities 8
Total Expenditure
Net Income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward 17

All of the charity's activities derive from continuing operations during the above two periods.

10

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

(Registration number: 06490820) Balance Sheet as at 31 July 204

		2024	2023
	Note	£	£
Fixed assets
Tangible assets	14	5,190	8,320
Current assets
Debtors	15	1,824	6,592
Cash at bank and in hand		55,521	61,633
		57,345	68,338
Creditors: Amounts falling due within oneyear	16	(546)	(56)
Net currentassets		61,989	76,602
Netassets		61,989	61,989 76,602
Funds of the charity:
Restricted funds		-	- -
Unrestricted funds		61,989	76,602
Total funds	17	61,989	76,602

For the financial year ending 31 July 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and

• 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.

3/4/25

11

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2024

1 Charity status

The charity is a charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Ben Rhydding Pre-School Playgroup meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

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Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2024

2 Accounting policies (continued)

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £100.00 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Office equipment

Depreciation method and rate straight line over 3 years

13

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2024

2 Accounting policies (continued)

Fixtures and fittings straight line over 5 years

Trade debtors

Trade debtors represent fees due from parents.

Trade debtors are recognised initially at the invoiced price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and cash held on short term deposits, that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

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

Financial instruments

Recognition and measurement

The charity only has assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially measured at transaction value and subsequently measured at their settlement value, with the exception of bank loans (when held) which are subsequently measured at the carrying value plus accrued interest less repayments.

Investments

The charity does not hold any investments.

3 Income from donations and legacies

3 Income from donations and legacies
	Unrestricted Restricted
	funds funds
	General Total Total
	General £ 2024 2022
	£ £ £
Donations and legacies;
Donations from individuals	432 - 432 41
Community funds;	- - - -
Trusts and foundations
	- - - -
	432 - 432 41

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Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2024

4 Income from charitable activities

4 Income from charitable activities
	Unrestricted
	funds
			Total	Total
	General		2024	2023
	£		£	£
Fees from parents		51,732	51,732	52,600
Early Years funding		70,019	71,620	71,916
Trips and extra activities		986	986	580
		122,737	124,338	125,096
Restricted fund income £1.601 (23: £353)

5 Income from other trading activities

5 Income from other trading activities
	Unrestricted
	funds
	Total Total
	General 2024 2023
	£ £ £
Events income;
Fundraisingincome	1,926 1,926 2,966
	1,926 1,926 2,966
6 Investment income
	Unrestricted
	funds
	Total Total
	General 2024 2023
	£ £ £
Interest receivable and similar income;
Interest receivable on bank deposits	1,576 1,576 1,245

15

Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2024

7 Expenditure on raising funds

Costs of generating donations and legacies

	Unrestricted
	funds
	Total Total
	General 2024 2023
Note	£ £ £
Marketing and publicity	- - -
Other direct costs of generating voluntary
income	1,076 1,076 1,157
	1,076 1,076 1,157
	Total Total
	Direct costs 2024 2023
	£ £ £
Costs ofgeneratingdonations and legacies	- - -
8 Expenditure on charitable activities
	Activity
	undertaken Total Total
	directly 2024 2023
	£ £ £
Operation of Pre-School	142,885 142,885 137,181

£141,284 (2023 - £136,828) of the above expenditure was attributable to unrestricted funds and £1,601 (2023 - £353) to restricted funds.

9 Analysis of governance and support costs

Governance costs

	Unrestricted
	funds
		Total		Total
	General	2024		2023
	£	£		£
Independent examiner fees
Examination of the financial statements	200		200		200
Other feespaid to examiners	-		-		-
	200		200		200

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Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2024

10 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Sarah Irwin Sarah Irwin received remuneration of £18,295 (2023 Joanne Quaife £16,951) during the year.

Sarah Irwin, a Trustee, was also employed as Pre-School Leader for which she received a salary. She did not receive a fee for her role as trustee. No trustees received remuneration for their role as trustee.

During the year the Pre-School paid contributions of £351 (2023 Joanne Quaife: £313) into a personal pension for Ms Sarah Irwin.

The remuneration of a trustee for their position as an employee of the charity is allowed under the PreSchool’s articles of association.

No trustees have received any reimbursed expenses from the charity during the year.

11 Staff costs

The aggregate payroll costs were as follows:

11 Staff costs The aggregate payroll costs were as follows:
	2024 2023
	£ £
Staff costs during the year were:
Wages and salaries	113,858 107,067
Staff Pensions – defined contribution scheme	1,412 1,282
	115,270 108,349

The monthly average number of persons employed by the charity during the year expressed as full time equivalents was as follows:

equivalents was as follows:
	2024 2023
	No No
Playgroup workers	10 11
Admin staff	1 1
	11 12

10 (2023 - 10) of the above employees participated in the Defined Contribution Pension Schemes.

Contributions to the employee pension schemes for the year totalled £1,412 (2023 - £1,282).

No employee received emoluments of more than £60,000 during the year.

The Playgroup Leader, as the highest paid member of staff, received benefits totalling £18,295 (2023 - £16,951).

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Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2024

12	Independent examiner's remuneration
		2024		2023
		£		£
Examination of the financial statements			200		200

13 Taxation

The charity is a registered charity and is therefore exempt from taxation.

14 Tangible fixed assets

14 Tangible fixed assets
	Furniture and
	equipment £	Total £
Cost
At 1 August 2023	44,476	44,476
Additions	-	-
At 31 July2024	44,476	44,476
Depreciation
At 1 August 2023	36,155	36,155
Charge for theyear	3,130	3,130
At 31 July2024	39,285	39,285
Net book value
At 31 July2024	5,190	5,190
At 31 July2023	8.320	8,320

==> picture [454 x 35] intentionally omitted <==

15 Debtors

15 Debtors
	2024 2023
	£ £
Trade debtors	- 5,063
Prepayments and accrued income	1,824 1,528
	1,824 6,592

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Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2024

16 Creditors: amounts falling due within one year	16 Creditors: amounts falling due within one year
	2023 2023
	£ £
Trade Creditors
Other taxation and social security	- (582)
Accruals and deferred income	546 254
	545 56
17 Funds
	Balance at 1 Incoming Resources Balance at 31
	August 2023 resources expended July 2024
	£ £ £ £
Unrestricted funds
General
	76,602 126,671 (141,284) 76,602
Restricted funds
General	- 1,601 (1,601) -
	Balance at 1 Incoming Resources Balance at 31
	August 2023 resources expended July 2024
	£ £ £ £
Unrestricted funds
General
	85,592 128,954 (137,944) 76,602
Restricted funds
General	- 353 (353) -

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Ben Rhydding Pre-School Playgroup

Ben Rhydding Pre-School Playgroup

Notes to the Financial Statements for the Year Ended 31 July 2024

18 Analysis of net assets between funds

				2024
	Unrestricted	Restricted
	Funds	Funds		Total Funds	2023
	£	£		£	£
Tangible fixed assets	8,320		-	8,320	8,320
Current assets	57,345		-	57,345	68,225
Current liabilities	(546)		-	(546)	(56)
Total net assets	61,989		-	61,989	76,602

19	Analysis of net funds
		At 1 August			At 31	July
		2023	Cash	flow	2024
		£	£		£
Cash at bank and in hand		61,633		(6,112)		55,521
Net debt		61,633		(6,112)		55,521

20