N.A.P.S.A.C:- Nether Alderley Pre-School and All-Round Care
School and All-Round Care .
Period end
## Section A Statement of financial activities (including summary income and expenditure account)
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2
z
8 Restricted
& Unrestricted income Endowment Prior year
Recommended categories by activity o} funds funds funds Total funds funds
£ £ = £ £
Income (Note 3) FO1 FO02 FO3 F04 FO5
Income and endowments from:
Donations and fundraising activites S01 a ee ee ee eee
Charitable activities soz|__79,466| = | | 79,466 | 85,330 |
Other = A: Ae
Total so7|__79663] __—_--_| =~‘)(O:__ 79.663] <8 _85.493 |
Expenditure (Notes 6)
Expenditure on:
Raising funds ssf - [| - | - | =] - |
Charitable activities soo{__ 82,064] = | | 82,064] 77,049 |
Separate material expense item so[ ~~ | |5,000|
Other sip,
Total si2| 82,064] = 064eee| 82,049 |
theNet income/(expenditure)reportingNet income/(expenditure)reporting income/(expenditure)reportingreporting period before tax for tax for for $13 | - 2,401 =- ae2,401 3,444
Tax payable payable OTesoo
bN e foret income/(expenditure)investmentt income/(expenditure)investment income/(expenditure)investmentinvestment gains/(losses) after tax after tax tax $15 ee|= 2,401 td ei- 2,401 So eee
Net income/(expenditure) income/(expenditure) si7[- 2401] - | 2401] 3,444 |
Extraordinary items sep |lL
funds $19
Other recognised gains/(losses):
own use $20
Other gains/(losses) $21 ee eee eee eee
Net movement
in funds sz fe 2AGT = 2 AOT 3. 4da |
funds:
Total funds funds brought forward sz3| 30,540; = | = | 30,540) 27,096
Total funds funds carried forward forward sal 281399] = {| -_ | _—_ 98.439] 30.540 |
**----- End of picture text -----**
theNet income/(expenditure)reportingNet income/(expenditure)reporting income/(expenditure)reportingreporting period before tax for tax for for Tax payable payable NbN **e** foret income/(expenditure)investmentt income/(expenditure)investment income/(expenditure)investmentinvestment gains/(losses) after tax after tax tax Net income/(expenditure) income/(expenditure) Extraordinary items funds
funds: Total funds funds brought forward Total funds funds carried forward forward
WAL O.AL.- NGLIGE AIUCTICY PIC-OGlHiGUl al AH-MNUUHU Vale
N.A.P.S.A.C :- Nether Alderley Pre-S Charity No 1125353 Company No 6407153
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Section B Balance sheet
g
4
3 Restricted
Unrestricted income Endowment Totalthis Total last
5 funds funds funds year year
£ £ £ £ £
Fixed assets FO1 F02 F03 F04 FOS
Intangible assets (Note 15) es
Tangible assets (Note 14) ez [ -| -i| -4i| =|
Heritage assets (Note 16) ae
Total fixed assets 80 [~ = |= |
Current assets
Stocks (Note 18) Bos es
Debtors (Note 19) por | [aaa]]
Investments (Note 17.4) Bos - ———a - |
Cash at bank and in hand (Note 24) Bog 39,523 - - 39,523 33,411
Total currentassets 50 ["SUS08) OT | 84280
Creditors: amounts falling due within
one year (Note 20) B14 11,827 11,827 3,750
Net current assets(liabilities) 812 | 28.139) - | = | 28139] 30.540
Total assets fess current liabilities 813 ee 30,540
Creditors: amounts falling due after
one year (Note 20) B14 -
Provisions for liabilities BIS [| - | - *e-|
Total net assets or liabilities B16 28,139 Ss ri 28,139 | 30,540 |
Funds of the Charity
Endowment funds (Note 27) B17 - ,_____ i
Restricted income funds (Note 27) Bi8 zz . 2
Unrestricted funds B19 28,139 - 28,139 30,540
Revaluation reserve B20 - |
Fair value reserve B21 ies |
Total funds 822 8,139 |8S| 30,540
**----- End of picture text -----**
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to smail companies.
The members have not required the company fo 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 Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
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Date of
Signed by one or two trustees/directors on behalf of all the trustees/directors Signature approval
dd/ramiyyyy
phy| 1005/2024
Signature7 of directorj aed-_ nie being‘ sent to Companies‘ ‘ dd/mmiyyyyDate
Poy~~ tovosrz0z4
marina_ Print name
**----- End of picture text -----**
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Section C
Notes to the accounts
## Note 1 Basis of preparation
This section should be completed by ail charities .
1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities * and with* v preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 - SREY P the Financial Reporting Standard applicable in the United Kingdom and Republic of = Ireland (FRS 102)
+ and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
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TRUE
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* -Tick as appropriate
## 1.2 Going concern
if there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable”, if appropriate:
An explanation as to those factors that support |N/A the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the |N/A going concem assumption doubtful; Where accounts are not prepared ona going |N/A concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concem.
## 1.3 Change of accounting policy
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note{ }.
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* Tick as appropriate
Please disclose:
{i} the nature of the change in accounting policy; N/A
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; |N/A
and
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(iii) the amount of the adjustment for each line affected |N/A
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS102 SORP.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
ies" * -Tick as appropriate
No* ai
Please disclose:
(i) the nature of any changes; N/A
(ii) the effect of the change on income and expense or NA
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or |N/A
more future periods.
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes*
No* mm * -Tick as appropriate
Please disclose:
(i) the nature of the prior period error; N/A
(ii) for each prior period presented in the accounts, the
amount of the correction for each account fine item
affected; and
N/A
(iii) the amount of the correction at the beginning of the |N/A
earliest prior period presented in the accounts.
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CC17a (Excell
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Notes to the accounts
cont)
## Section C
## Note 2 Accounting policies
This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box befow.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE
Please provide a description of the nature of each change |N/A in accounting policy
CC17a (Excel)
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Section C Notes to the accounts (cont)
Note 2 Accounting policies
2.2 INCOME
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
» — the charity becomes entitled to the resources;
* itis more likely than not that the trustees will receive the resources; Yes* No*___N/a®
* the monetary value can be measured with sufficient reliability. Cv TT]
Offesttin There has been no offsetting of assets and liabilities, or income and expenses, unless Yes*__No*__Nia®
9 required or permitted by the FRS 102 SORP or FRS 102. Pv |a
Grants F Grants and donations are only included in the SoFA when the general income recognition Yes* No* Nia*
and donations = iteria are met (5.10 to 5.12 FRS102 SORP). asa
In the case of performance related grants, income must only be recognised to the extent Yes* No Nia*
thatonly occursthe charity when has theprovided performancethe specified related goods conditionsor services are metas (5.16entitlement FRS 102 to SORP).the grant fy | | |
Legacies are included in the SOFA when receipt is probable, that is, when there has
Legacies been grant of probate, the executors have established that there are sufficient assets in Yes* No* Nat
9 the estate and any conditions attached to the legacy are either within the control of the
charity or have been met. Pv | ff
Govemment grants The charity; has received, government grants in. the reporting7 period. CYes* No* —_Nia*
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on Any Gift Aid amount recovered on a donation is considered to be part of that gift and is Yes* No* Nia®
donations and gifts treated as an addition to the same fund as the initial donation unless the donor or the y
terms of the appeal have specified otherwise.
Contractual income and This is only included in the SoFA once the charity has provided the related goods or Yes*__No*_N/a*
performancegrants related services or met the performance related conditions. pvt
Donated 9goods exchanged)Donated goods unless are impractical measured at to fair do; so. value {the amount for which; the asset could be Yes* | No*|S|_Nia*
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be Yes* Not Nia’
the fair value of those gifts at the time of their receipt and they are recognised on receipt. es 2 2
in the reporting period in which the stocks are distributed, they are recognised as an v
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured atfair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in ‘Income Yes* nat Nia
from other trading activities' with the corresponding stock recognised in the balance g 2
sheet. On its sale the value of stock is charged against 'Income from other trading
activities’ and the proceeds from sale are also recognised as ‘Income from other trading vi
activities’.
Goods donated for on-going use by the charity are recognised as tangible fixed assets Yes* _No*__Na*
and included in the SoFA as incoming resources when receivable. fv | |P|
Gifts in kind for use by the charity are included in the SoFA as income from donations Yes* No* Nia*
when receivable. v
Donated services and Donated services and facitities are included in the SOFA when received at the value of Yes* No* __N/a*
facilities the gift to the charity provided the value of the gift can be measured reliably. a
Donated services and facilities that are consumed immediately are recognised as income Yes* No* Ni/a*
thewith SOFAan equivalent amount recognised as an expense under the appropriate heading in Lov ffi_|
=* a. 7 =*
Support costs The charity has incurred expenditure on support costs. ||
Volunteer help Thepin the value trustees’ of any; annual voluntary report. help received is not included in the accounts but is described Yes*__No*___N/a*mm_
Income from interest, This is included in the accounts when receipt is probable and the amount receivable can Yes* = No* —Nia*
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CC17 FRS 102 SORP
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royalties and dividends be measured reliably. P|||
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations Yes* No*___N/a*
subscriptions and Legacies. P|nz
Membership subscriptions which gives a member the right to buy services or other Yes* No* Nia*
benefits are recognised as income earned from the provision of goods and services as
if . Insurance claims are only included in the SoFA when the general income recognition
-co oF insurance criteriamG are met (5.10 to 5.12 FRS102 SORP) and are included; as an itemf of other Yes*= No*2 Nia*z
pee [gelteand] anyThis gain or includes loss any resulting realised or from unrealisedrevaluing gainsinvestments or lossesto market on the sale value of at investments the end of the and Yes% No’* Nia*
2.3 EXPENDITURE AND LIABILITIES
Liabilities are recognised where it is more likely than not that there Is a legal or Yes* No* Nia*
Liability recognition constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty. ||
Governance and support Support costs have been allocated between govemance costs and other support. viet 7 7
costs Govemance costs comprise all costs involving public accountability of the charity and its = No Nia
compliance with regulation and good practice. ina
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs Yes* No* Nia*
by floor areas, or per capita, staff costs by thetime spent and other costs by their usage. [-LrTI]
Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of
conditions service or output to be provided, such grants are only recognised in the SoFA once the Yes* No* Nia*
recipient ofthe grant has provided the specified service or output. P|
Grants payable without Where there are no conditions attaching to the grant that enables the doner charity to
performance conditions __ realistically avoid the commitment, a liability for the full funding obligation must be Yes* No* N/a*
Redundancy : : . ; Yes* No* Nia*
cost The charity made no redundancy payments during the reporting period. 7
Deferred income No material item of deferred income has been included in the accounts. ==ad He* Ne*
Lt
, The charity has creditors which are measured at settlement amounts less any trade Yes* No* Nia*
Provisions for liabilities | measuredA liability isat measured the best estimate on recognitionof the atamount its historical requiredcostto andsettle thenthe subsequentlyobligation at the Yes* No* Nia*
reporting date Tr7
A . The charity accounts for basic financial instruments on initial recognition as per * m "
aa— paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 wes Be as
{RSTMMSt to 11.19, FRS102 SORP. Fv ff
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least
use by charity
Yes* No* _Nia*
-ey are valued—at cost. v
The depreciation rates and methods used are disclosed in note 14.
Intangible fixed assets Thephysical charitysubstance has intangible fbut are i xd e dntifiable assets, thatand areis, nc o ntrolln-mon e dtaryby theassetscharity tha t dohrough not havecustody Yes*cs Not2 Nat3
or legal rights. The amortisation rates and methods used are disclosed in note 15.
x * *
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, : . .
. scientific, technological, geophysical or environmental qualities that are held and Yes No Nia
Heritage assets maintained principally for their contribution to knowledge and culture. The depreciation /
rates and methods used as disclosed in note 16.
Yes* No* Nia*
They are valued at cost. ra
Fixed asset investments in quoted shares, traded bonds and similar investments are
Investments valuedend.measuredTheat reliablyinitiallysame treatment at in cost which caseand,is subsequentlyapplied itis: measuredto unlistedi at fairat‘investments value cost less(their impairment.unless marketfair value): valueatcannot the yearbe maYes* ||No* Nat
Investments held for resale or pending their sale and cash and cash equivalents with a Yes* No* Nia*
FRS 102 SORP & 16/04/2024
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CC17 FRS 102 SORP
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maturity date of less than 1 year are treated as current asset investments
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Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or progress net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the Debtors {including trade debtors and loans receivable) are measured on initial —— recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it halds for resale or pending their sale and cash and Current-asset investments cash equivalents with a matutity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments.
**----- Start of picture text -----**
1 |1 |
Yes* No* Nia*
Yes* No* — Né/a*
Yes* No* Nia*
Yes* No*___Nia*
Vv
Yes* No* Niat
Ss g 2
i
Yes* No* _Nia*
| | | |
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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
CC17 FRS 102 SORP
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Section C
Notes to the accounts
(cont)
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Note 3 income
Restricted
. . Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations [Donations and Fundraising a: es ee ee) ee)
and legacies: |Gift Aid ee es es ee es
legacies ee
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donated goods, facilities and_services CC
[OtherCCTotall eg,
798] =] | 789] 183)
activities: 16.073 16,073) 18,275
Pre-School Fees (Inc FEEE Funding 62.699) -|=| 62699! 67,054
OthereeeCid eee eseseS-
Totall 78,772) =|= | 78.772) 85.330.
activities:
a
Othera C—(“‘LS(ns (
Totalfe
Income from |interest income 93] =||8810
investments: | Dividendincome
Rental and leasing income ||
Other Total 93] =] | 80]
Separateofincomematerialitem {[{| [ C—(“‘“‘(‘CSOSCOCCwT] ef -
[oC fe
eeTotalSeee eee eee e e et eee
Other: Conversion of endowment funds into income mE | ll
Gain on disposal of a tangible fixed asset held
for charity's own use -
Gaininvestment on disposal of a programme related iz =
Royalties from the exploitation of intellectual
property rights
aTotalf, ee ee es Ea
aie ees]
TOTAL INCOME a)ee
Other information:
All income in the prior year was was unrestricted except for: for:
(please provide description and amounts)
N/A
Where any endowment fund any endowment fund endowment fund fund is converted into income in the
reporting period, please give the the reason for the the conversion.
NiA :
Where any endowment fund endowment fund fund is converted into income in the
prior period, please give the the reason for the conversion.
N/A
Within the income items above the the following items are
material: (please disclose the nature, amount and any any prior
year amounts) amounts) NIA
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All income in the prior year was was unrestricted except for: for: (please provide description and amounts)
Where any endowment fund any endowment fund endowment fund fund is converted into income in the reporting period, please give the the reason for the the conversion.
Where any endowment fund endowment fund fund is converted into income in the prior period, please give the the reason for the conversion.
Within the income items above the the following items are material: (please disclose the nature, amount and any any prior year amounts) amounts)
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This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).
Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).
**----- Start of picture text -----**
N/A
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NIA
CC17a (Excel)
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Section C
Notes to the accounts
(cont)
## Note 4
## Analysis of receipts of government grants
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|||||
|---|---|---|---|
|This|year|
|Description|£|
|Government grant|1|a|
|Government grant 2|a|
|Government|grant|
|Other|3|a|
|Total|
|Last|year|
|Description|£|
|GovernmentGovernment grantgrant4|a||
|Government|2|esee)|
|Other|grant 3|PtSe|
|Total||
|This|year|Last|year|
|Please provide|details|of any|
|unfulfilled|conditions|and|other|
|contingencies|attaching|to|grants|
|that have|been|recognised in|income.|
|This|year|Last year|
|Please give|details of other forms|of|
|government|assistance|from|which|
|the|charity has|directly benefited.|
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Section C
Notes to the accounts
(cont)
## Note 5
## Donated goods, facilities and services
**----- Start of picture text -----**
This year Last year
£ £
Seconded staff _—__
|
Use of property a
Other Sa ee
SSS ee
This year Last year
Elopee price Satalieaa sis Donated goads a red at fair value (th Donated goods are measured at fair value (the
eeand soaF forthe recognitionae amount for which there mea as s etu could beir value exchanged)(the |amount for which the asset could be exchanged)i
valuation of donated goods, unless impractical to do so. unless impractical to do so.
facilities and services.
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources |N/a NIA
from donated goods and services not
recognised in income.
Please give details of other forms of
other donated goods and services not Nia
recognised in the accounts, eg NIA
contribution of unpaid volunteers.
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Section C
(cont)
## Notes to the accounts
## Note 6 Expenditure
**----- Start of picture text -----**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|This year|Last year|
|Unrestricted|Restricted|Restricted|
|Analysis|funds|incomefunds|Endowmentfunds|Total|funds|Unrestrictedfunds|incomefunds|Endowmentfunds|Total|funds|
|Expenditure|on|raising|funds:|£|a|
|ea|
|fncunedseekng|| a|a|eS SY Ve|NEE|
|Operating|membership grant|s|chemes|andTTsocial|||||||CY|||
|lotteries|
|Staging|fundraising|events|||||||||
|LS|
|Operating|chariyshors|TT]TY SP)|]|SC]aaa S||et (aaa|=eeetas!|
|anon-charitable|trading|activit|
|Advertising,|marketing,|direct|mail and|
|publicity|
|Start|up|costs|incurred|in|generating|new|
|source|of future|income|
|pammeaaeelmeness|||et|
|Otertrading|aciviies|||||||
|sD|SSCS|
|I|Lea SS SS(A ae|eae||Snape|Mage|e|eseer|ieeaeiyeasy [aa aes|
|aan|
|a|
|Rent|collection,|property|repairs|and|
|maintenance|charges|
|Expenditure|on|charitable|activities:|
|Aterschoolcub|erat]|||||s070i]|teas]|||-||1008]|
|poset|||sess]|_-||=f’|esazol_sgssa{|[=||ena|
|Separate|material|item|of expense|
|Environment|
|Improvements to Outdoor Learning|Yd|fd|
|aTotal|SSes|
|a|a)|||||ee)|a)|ee|
|Other|
|resa|ee|ee|ee|
|SS|Gees|S|||ee|es|
|SeCe|eee||||ee|ee)|es|es|
|Total other expenditure|See|ere) ie|=|(||es|
|TOTAL EXPENDITURE|||82064;|||||82,064 ||azogot|||||82,049|
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CC17a (Excell
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## Other information:
Analysis of expenditure on charitable activities
This year Last year Activity Activities Grant . | Activities Grant or programme undertaken | funding of pla A an undertaken| funding of rari Toa = directly activities ¥ directly | activities os i =|S eee Se SS See SS SS) See Se Se eer ee ee Activity 4 es es ee ee ee ee Activity 2 7 es ee ee ee ee other a ee ee eee Le es ee a ee eee eee
This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). Nia
Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which thase sums have been translated into sterling {or the currency in which the accounts are drawn up). Nia
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## Section C
## Notes to the accounts
## cont)
## Note 7 Extraordinary items
## Please explain the nature of each extraordinary item occurring in the period.
This year Last year Description 3 £ — ee )6|—6hi —i |)h le -| — ih Cu bh “_—i | 6 Total extraordinary items tet 7 ie
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## Section C
## Notes to the accounts
## Note 8 Funds received as agent
8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.
|Description/name|ofparty|Related
party(Yes
orNo)|Thisyear
Lastyear
| £
=|
££|Thisyear
Lastyear | Thisyear
| eT
ee|
|---|---|---|---|---|
|||Total|==ae|ee
SS
eeeS|
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.
**----- Start of picture text -----**
COC*C“#SNNNNNNNWW’’’"’’
OT Description/name of party Balance held at period end
a -__| This year [ Lastyear _|
ans
aee ee
TotalL =| =
**----- End of picture text -----**
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## Section C
## Notes to the accounts
## Note 9 Support Costs
Please complete this note if the charity has analysed its expenses using activity categories and has support costs.
**----- Start of picture text -----**
||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|This year|
|!|Club|Pre-School|Grand|total|Basis|of allocation|
|Support|cost|
|examples|(Describe method)|
|commence;||||||200||779|||978Press|rss|||
|Percentage|of Sales|
|EEO|
|Ce|ee|a141|el554|||
|Total|Percentage|of Sales|
|Last|year|
|After-School|
|Support|cost|Raising funds|Club|Pre-School|Activity|3|Grand|total|Basis of Allocation|
|examples|£|£|é|£|£|
|Governance|Percentage of Sales|
|ovemance|pconactsaos|
|.|350|1,286|1,636|
|251|925|1,176|
|ne|
|iS|==—6lrrrPercentageeeof|Sales|
|2,942|3.743|
|Total|-|Percentade|of Sales|
|Please provide|details|of the|accounting policy|Support|costs|shared|between|Pre-school|and|Afterschool|club|and|
|adopted for the apportionment of costs|between|apportioned|as|a|percentage|based|on|sales.|
|activities and any estimation|techniques|used|to|
|calculate|their apportionment.|
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:
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## section C
## Notes to the accounts
## Note 10 Details of certain types of expenditure
## Note 10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0’in the appropriate box(es).
**----- Start of picture text -----**
This year Last year
£ £
Independent examiner’s fees hn ia
Assurance services other than independent examination i a
**----- End of picture text -----**
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner
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Section C
## Notes to the accounts
**----- Start of picture text -----**
(cont)
**----- End of picture text -----**
Note 11 Paid employees Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)
11.1 Staff Costs
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£ £
Salaries and wages 63,779 58,772
Pension costs (defined contribution scheme) PF t:t~Other employee benefits es
Total staff costs 64,469 59,369
This year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party [N/A
Last year:
Please provide details of expenditure expenditure on staff working working for the the
charity whose whose contracts are with and are paid by a related party N/A
**----- End of picture text -----**
Please provide details of expenditure expenditure on staff working working for the the charity whose whose contracts are with and are paid by a related party
Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.
**----- Start of picture text -----**
|||||||||
|---|---|---|---|---|---|---|---|
|No|employees|received|employee|benefits|(excluding|employer|TRUE|
|pension|costs)|for|the|reporting|period|of more than|£60,000|
|Number|of employees|
|_OSOSOOCOCSC“‘“CSNSNN’-“=«d?Thhisyear|
|£60,000|to £69,999|ee)|||||Lastyear|||
|£70,000 to £79,999|re||
|£80,000£90,000 to £89,999|Se|||
|to £99,999|ee|||
|£100,000 to £109,999|es) Re|
||||
|eee|ee)|eee|ee|
|Please|provide the total amount|paid|to|key management|22,445|20,784|
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: This year Last year The parts ofthe charityinwhichthe {| T™~—~—*=SCd employees work Governance,Charitable Acivites |BT Othe TC dTC™C~=«*ST‘C
11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.
**----- Start of picture text -----**
Please explain the nature of the lThis year
payment
Nia
Last year
NiA
Please state the legal authority or This year
reason for making the payment
N/A
Last year
|
N/A
Please a £
state the amount of the payment (or value of any waiver of |
a right to an asset)
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## 11.4 Redundancy payments
## Please complete if any redundancy or termination payment is made in the period.
**----- Start of picture text -----**
a £
The nature of the payment (cash, asset
etc.)
Nia Nia
The a a
extent of redundancy funding at the balance sheet date a
Please state the accounting policy for any redundancy or
termination payments
Nia N/a
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## Section C
## Notes to the accounts
**----- Start of picture text -----**
(cont)
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Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.
## 12.1 Please compiete this note if a defined contribution pension scheme is operated.
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This year Last year
Amount of contributions of contributions contributions recognised in the SOFA as the SOFA as SOFA as as an expense 6380 597
Please explain the basis for allocating the liability and expense of |Allocated on basis | Allocated on basis
defined contribution pension scheme between activities and of percentage of of percentage of
between restricted and unrestricted funds. sales. sales.
**----- End of picture text -----**
**----- Start of picture text -----**
Amount of contributions of contributions contributions recognised in the SOFA as the SOFA as SOFA as as an expense
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12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.
Please confirm that although the Nia scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for |N/a the reporting charity this year and last year, if different
12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.
Describe the extent to which the charity can be liable to the plan for other entities’ obligations under the terms Nia and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit |N/a has been determined. If this is different for last year, provide details |
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Section C
(cont)
## Notes to the accounts
Note 13 Grantmaking Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.
**----- Start of picture text -----**
|||||||||
|---|---|---|---|---|---|---|---|
|This|year:|
|13.1|Analysis|of grants|paid|{included|in|cost of charitable|activities)|
|Grants|to|Grants|to|
|institutions|individuals|Support|costs|Total|
|esee|ee|
|Activity|or|project|2|
|tivitvorooet2civiyorprgenspctvivormrets|||||||||CC||CC|
|Please enter|“Nil” if the charity does not|identify and/or allocate support|costs.|
|13.2|Grants made|to|institutions|
|Please provide|
|My charity has made grants|to particular institutions|that are material in|Yes|details|of|charity's|
|the|context of its grantmaking.|Details|of the|institution|supported,|URL.|
|purpose of the grant and total paid to each institution|is available|on the|Provide|-detall|
|charity's web site.|belowVERE|SNS|
|Names|of|Feeinstitutionae|Purpo:|Total amount of|
|Total grants to institutions in reporting period|hl|
|-|
|Other unanalysed grants|
|TOTAL|GRANTS PAID|-|
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## Last year:
**----- Start of picture text -----**
13.3 Analysis of grants paid (included in cost of charitable activities)
Grants to Grants to
institutions individuals Support costs Total
£ £
Actvityorsrojectt | |
Acivilyororoject2 | = | |
activity onprofect
4 Eses ee) |
**----- End of picture text -----**
## Please enter “Nil” if the charity does not identify and/or allocate support costs.
## 13.4 Grants made to institutions
Please provide My charity has made grants to particular institutions that are material in Yes details of charity's the context of ifs grantmaking. Details of the institution supported, URL. purpose of the grant and total paid to each institution is available on the . > ei s Provide details charity's web sife. below Names ge ae ae Total amount of of institution Purpose arants paid £ Total grants grants to institutions in reporting period institutions in reporting period in reporting period reporting period period ___'*=g| Other unanalysed grants unanalysed grants grants ; TOTAL GRANTS PAID GRANTS PAID PAID 7 __ |
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Total grants grants to institutions in reporting period institutions in reporting period in reporting period reporting period period
Other unanalysed grants unanalysed grants grants
TOTAL GRANTS PAID GRANTS PAID PAID
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## Section ©
## Notes to the accounts
**----- Start of picture text -----**
(cont)
**----- End of picture text -----**
**----- Start of picture text -----**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Note|14|Tangible|fixed|assets|
|Please|complete|this|note|if the|charity has|any|tangible|fixed assets|
|14.1|Cost|or valuation|
|Freehold|land|&|Other land &|Plant,|machinery and|||Fixtures,|fittings|and|Total|
|buildings|buildings|motor vehicles|equipment|
|£|||£|£|£|£|
|the|year|
|14,2|Depreciation|and|impairments|
|“Basis|SL or RB|(Straight|SL|or RB|SL|or RB|SL|or RB|StL|or RB|
|Line|or|Reducing|
|Balance)|
|Rate)|||{el|
|year|=|
|14.3|Net|book|value|
|Net|book|value|at|the|=|
|beginning|of the year|
|j|
|Net|book|value|at|the|
|end|of the|year|
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## 14.4 Impairment
**----- Start of picture text -----**
Nia ]
This year: Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
NiA
Last year: Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
14.5 Revaluation
if an accounting policy of revaluation is adopted, please provide: This year Last year
the effective date of the revaluation ins Mle
the name of independent valuer, if applicable Nia Ni.a
Nia Nia
the methods applied and significant assumptions
the carrying amount that would have been recognised had Nia N/a
the assets been carried under the cost model.
14.6 Other disclosures
(i) Please state the amount of borrowing costs, if any, capitalised in the -
construction of tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition
of tangible fixed assets.
(iii) Details of the existence and carrying amounts of property, plant and Nia Nia
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
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- The "transfers"row is for movements between fixed asset categories.
™ Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance), Also
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{cont)
## Section C
## Notes to the accounts
Note 15 Intangible assets Please complete this note if the charity has any intangible assets 15.1 Cost or valuation
**----- Start of picture text -----**
Research & | Patents and Total
development | trademarks :
£ £ £
il ae oA | | ae
Disposals ee
Atend of the year ay at
15.2 Amortisation and impairments
*Basis| SLor RB SL or RB SL or RB SLorRB | Straight Line
Reducing
Balance
("RB")
Rate]TT
**----- End of picture text -----**
15.3 Net book value Net book value at the beginning of the year Net book value at the end of the year
## 15.4 Accounting policy
## Please disclose the accounting policy for intangible fixed assets including:
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||||||
|---|---|---|---|---|
|Reasons|for choosing|N/a|
|amortisation|rates|
|Policies|for the|recognition|of any||’|
|capital development|
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## 15.5 Impairment
This year:
**----- Start of picture text -----**
Nia
**----- End of picture text -----**
Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.
## Last year:
Nia Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. 15.6 Revaluation ff an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation Nia — the carrying amount that would have been Nia Nia recognised had the assets been carried under fhe cost model. | | 15.7 Other disclosures (i) if your intangible asset was acquired by way |Nia Nia of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any Nia Nia intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual |Nia Nia commitments for the acquisition of intangible assets. (iv) State the amount of research and Nia Nia development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in Nia Nia which a charge for amortisation of intangible assets is included. (vi) For any material intangible assets, please |Nia Nia provide a description, its carrying amount and any remaining amortisation period.
* The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.
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cont
## Section C
## Notes to the accounts
## Note 16 Heritage assets
Please complete this note if the charity has heritage assets
16.1 General disclosures for all charities holding heritage assets
||This year|This year||Lastyear|||
|---|---|---|---|---|---|---|
|{i)
Explain the natureand scale of||||Nia|||
|heritage assets held.|||||||
|{ii)
Explain the policyforthe|||||||
|acquisition, preservation,
managementanddisposal of heritage|Ni|=||us|||
|assets.|||||||
|16.2 Cost orvaluation|||||||
||Heritage asset|Heritage asset|||Heritage asset) Heritageasset|Total|||
||1
2
3
4||||||
||£
£
£
£|||£|||
|16.3 Depreciation and impairments|||||||
|*Basis||||||Straight Line|||
||||||Reducing||
||||||Balance||
|*Rate|||||||
16.4 Net book value Net book value at the beginning of the year
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## 16.5 Impairment
## This year
Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.
**----- Start of picture text -----**
Nia
**----- End of picture text -----**
## Last year
Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.
**----- Start of picture text -----**
Nia
**----- End of picture text -----**
## 16.6 Revaluation
## if an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation the methods applied and significant assumptions any significant limitations on the valuation
**----- Start of picture text -----**
\N/a Nia
Nia Nia
N/a Nia
**----- End of picture text -----**
16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation
**----- Start of picture text -----**
At valuation | At cost Group Total
GroupA B
| £ £ £
Carrying amount at the beginning of the
period
16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)
(i) Explain the reason why heritage | N/a | N/a
assets have not been recognised on
the balance sheet.
{ii) Describe the significance and Nia Nia
nature of heritage assets.
{iii} Disclose information that is Nia Nia
helpful in assessing the value of
heritage assets.
{iv) Explain the reason why itis not | N/a Nia
practicable to obtain a valuation of
heritage assets.
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**----- Start of picture text -----**
|||||||
|---|---|---|---|---|---|
|16.9|Five year summary of heritage|assets transactions|
|P2015|||20a|20s|ora|tt|
|ae (sa|a|a|Be|ee|
|eS|S|||||||
|nipcame|a|es|||e|
|Group|a|ee|ee|eee|eee|
|A- carrying amount|es|ee|es|ee|
|rea|
|Group|B|easing mount|es ||a|a|
|C|a||,|es|||
|Other|ee,|See|a|ee,|
|Titel dispels|es|es|
**----- End of picture text -----**
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section C
Notes to the accounts
(cont)
## Note 17 Investment assets
Please complete this note if the charity has any investment assets.
## 17.1 Fixed assets investments (please provide for each class of investment)
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|||||||
|---|---|---|---|---|---|
|Cash & cash|Listed|Investment|Social|Total|
|equivalents||investmenis||properties|||investments|
|Carrying|(fair)|value|at|beginning|of|
|period|
|Add:|additions|to|investments|during|-|
|period*|
**----- End of picture text -----**
Add/{deduct): transfer in/(out) in the period
revaluation
*Please specify additions resulting from Nia acquisitions through business combinations, if any.
Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees’ or valuers’ best estimate of fair value.
17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.
This year: Analysis of investments
Cash or cash equivalents Investment properties
Grand total (Fair value at year endt+Cost less impairment)
**----- Start of picture text -----**
(—————————
Cost less impairment
£ 7
I - as
el
alana ee
**----- End of picture text -----**
## Last year:
Analysis of investments
Listed investments
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|Fair|value|at year|end|Cost|less|impairment|
|£|£|
|.|-|
**----- End of picture text -----**
Grand total (Fair value at year end+Cost less impairment) Be
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## 17.3 If your charity holds investment properties, please complete the following note:
|||This year|Lastyear||
|---|---|---|---|---|
|{i)
Explain the methods and significant assumptions in|Nia|Nia|||
|determining the fairvalue ofinvestment property held bythe|||||
|charity|||||
|{ii) Nameorindependentvaluer, ifapplicable, and relevant|Nia|Nia|||
|qualifications|||||
|(iii)
Providedetails ofany restrictions onthe ability to realise||Nia|||
|investment property or on the remittance ofincome or|||||
|disposal proceeds|||||
|{iv)
Explainanycontractual obligations forthe purchase,|||||
|construction ordevelopment ofinvestment property or for|||||
|repairs, maintenance orenhancements|||||
|17.4 Please provide a breakdown ofcurrent asset investments,||ifapplicable, agreeing|withthe balance||
|||||||
|Analysis ofcurrent asset investments||This year|Lastyear||
|Investmentproperties
Socialinvestments|iia
fT||||
|Total|aaa:
SSSe
1||||
|17.5 Guarantees|||||
|||This year|Last year||
||Nia||Nia||
|Please provide details and amountofanyguarantee made to|||||
|oron behalf ofa third party|||||
||Nia||Nia||
|Nameofthe entityorentities benefitting fromthose|||||
|guarantees|||||
||||_||
||Nia||Nia||
|Please explain howtheguarantee furthers the charity's aims|||||
|||||_]|
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## 17.6 Concessionary loans
**----- Start of picture text -----**
Amount of concessionary loans made (Multiple
that such aggregation does not obsure significant Ce | =
<<“
|
Description This year £ Last year £
Amount of concessionary loans received (Muitiple H
foans received may be disclosed in aggregate Nia |
providedsignificant thatinformation). such aggregation does not obsure eseee -
Nia Nia
Terms and conditions eg interest rate, security
provided
Value of any concessionary loans which have Nia Bue
been committed but not taken up at the reporting
date
Amounts payable after more than
1 year
17.7 Additional information
| This year Last year |
Nia Nia
Please provide information about the significance
of investments to the charity's financial position
or performance eg. terms and conditiens of loans
or the use of hedging to manage financial risk.
For all investments measured at fair value, the be Ma
basis for determining the value, Including any
assumptions applied when using a valuation
technique.
Where a charity has provided financial assets as we [Ae
a form of security, the carrying amount of the
financial asset pledged as security and the terms
and conditions relating to its pledge.
For all investments measured at fair value, the inte _
basis for determining the value, including any
assumptions applied when using a valuation
technique.
Where a charity has provided financial assets as Bue a
a form of security, the carrying amount of the |
financial asset pledged as security and the terms
and conditions relating to its pledge.
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Section C
Notes to the accounts
(cont)
## Note 18 Stocks
## Please complete this note if the charity holds any stock items
18.1 Please state the carrying amount of stock and work in progress analysed between activities.
**----- Start of picture text -----**
|||||||||
|---|---|---|---|---|---|---|---|
|Donated|goods|
|Work|in|
|For|For|resale|For|For|resale||Progress|
|distribution|distribution|
|es|SSS|ee Eee|
|eS|a|eS|Sey|
|18.2|Please|specify the|carrying|amount|of|Nia|N/a|
|any stocks|pledged as security for|liabilities|||
**----- End of picture text -----**
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(cont)
## Section C
## Notes to the accounts
## Note 19 Debtors and prepayments
## Please complete this note if the charity has any debtors or prepayments.
## 19.1. Analysis of debtors
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|This|year|Last|year|
|£|£|
|Trade|debtors|
|Prepayments|and accrued income|i|a|
|Other debtors|||oo|||[301]|
**----- End of picture text -----**
## Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|This|year|Last year|
|z|£|
|Trade|debtors|a|
|Prepayments and|accrued|income|i|a|
|Other debtors|hi|iar|
|Total]|
**----- End of picture text -----**
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Section C
Notes to the accounts
(cont)
## Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals.
## 20.1 Analysis of creditors
**----- Start of picture text -----**
Amounts falling due | Amounts falling due after
within one year more than one year
This year Last year This year Last year
£ £ £ z
ee) ee) ee)
11,060 2,540 Ll
1,171 i ee
es ee ee) ee
Totall__ 14,827] 3,750] | |
**----- End of picture text -----**
## Accruals for grants payable
Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors
## 20.2 Deferred income
## Please complete this note if the charity has deferred
Please explain the reasons why income is Deferred Income of Deferred Income of deferred. £11,060 is included as £2,540.00 is included as pre-payment by Cheshire |pre-payment by Cheshire East Council of the FEEE | East Council of the FEEE Hours for Autumn 2023. |Hours for Autumn 2022. Movement in deferred income account This year | Last year £ £ Balance at the start of the reporting period 11,631 Amounts added in current period 11,060 2,540 Amounts released to income from previous periods : 11,631 Balance at the end of the reporting period 11,060 2,540
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**----- Start of picture text -----**
Section C
**----- End of picture text -----**
**----- Start of picture text -----**
Notes to the accounts
**----- End of picture text -----**
**----- Start of picture text -----**
(cont)
**----- End of picture text -----**
## Note 21 Provisions for liabilities and charges
Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity hasa liability of uncertain timing or amount.
**----- Start of picture text -----**
21.1 Movements in recognised provisions and funding commitment during the period
This year | Lastyear |
£ £
Balance at the start of the reporting period i
Amounts added in current period i
Amounts charged against the provision in the current period i
Unused amounts reversed during the period ee eee
Balance at the end of the reporting period ae| |e
21.2 Please provide: This year Last year
- a brief description of any obligations on the |N/a N/a
balance sheet and the expected amount and
timing of resulting payments;
- an indication of the uncertainties about the |N/a N/a
amount or timing of those outflows; and
- the amount of any expected N/a N/a
reimbursement, stating the amount of any
asset that has been recognised for that
expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised asa liability or provision, provide
details of commitment made, the time frame
of that commitment, any performance-related
conditions and details of how the
commitment will be funded (with contracts
for capital expenditure separately identified).
N/a Nia
21.4 Where unrestricted funds have been
designated to a fund commitment, please
disclose the nature of any amounts
designated and the likely timing of that
expenditure. Nia Néa
_
**----- End of picture text -----**
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## Section C
## Notes to the accounts
## (cont)
## Note 22 Other disclosures for debtors, creditors and other basic financial instruments
22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.
||N/a|N/a||
|---|---|---|---|
||||||
||N/a|N/a||
||||||
22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.
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Notes to the accounts
{cont
## Section C
## Note 23 Contingent liabilities and contingent assets
23.1 Contingent liabilities Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.
## This year
Description of item including its legal nature. Estimate of financial effect Please describe any security provided in connection to the liability.
Last year Description of item including its legal nature. Estimate of financial effect Please describe any security provided in connection to the liability.
## 23.2 Contingent assets
Where the charity has contingent assets, please complete the following section when their existence is probable
## This year
Description of item Estimate of financial effect
## Last year
## Description of item Estimate of financial effect
23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:
**----- Start of picture text -----**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Explain|any uncertainties|relating|to|the|N/a|Nfa|
|amount|or timing|of settlement;|and|the|
|possibilty|of any|reimbursement|
|Where|it|is|not|practical|to make|one|or more|||N/a|N/a|
|of these|disclosures,|please|state|this|fact|
**----- End of picture text -----**
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## Note 24 Cash at bank and in hand
|||£
£|
|---|---|---|
|Short term|Short term cash investments (less than 3 months maturitydate) a||
|Shortterm|term deposits|i|
|Cash|at bank and on hand||
|Other
Total||a
es
(7)SAL|
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Note 25 Fair value of assets and liabilities
**----- Start of picture text -----**
This year Last year
25.1 Please provide details of the charity's
exposure to credit risk (the risk of
incurring a loss due to a debtor not paying
what is owed) , liquidity risk (the risk of not |Credit Risk - Low as majority of income is Credit Risk - Low as majority of income is
being able to meet short term financial received in advance of providing the service. received in advance of providing the service.
demands) and market risk (the risk that the |Liquity Risk - Low as financial reserves Liquity Risk - Low as financial reserves available
value of an investment will fall due to available to meet any unexpected short term to meet any unexpected short term financial
changes in the market) arising from financial demands. Market Risk - Low as no demands. Market Risk - Low as no current
financial instruments to which the charity [current investments investments
is exposed at the end of the reporting
period and explain how the charity
manages those risks.
25.2 Please give details of the amount of
change in the fair value of basic financial
instruments (debtors, creditors,
investments (see section 11, FRS 102
SORP)) measured at fair value through the Nia Nia
SoFA that is attributable to changes in
credit risk.
**----- End of picture text -----**
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section C
## Notes to the accounts
**----- Start of picture text -----**
(cont)
**----- End of picture text -----**
Note 26 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.
**----- Start of picture text -----**
This year Last year
Please provide details of the nature of the
event
Nia Nia
Provide an estimate of the financial effect
of the event or a statement that such an
estimate cannot be made
Nia Nia
**----- End of picture text -----**
CC17a (Excel)
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(cont)
## Section C Notes to the accounts
## Note 27 Charity funds (cont)
## 27.3 Transfers between funds
## This year
|This year||
|---|---|
||Reason for transferandwhere endowment is converted to income,|
||legal powerfor its conversion|
|Between unrestricted and||N/a|
|restricted funds||
|Between endowment and|Nia|
|restricted funds||
|Between endowment and|Nia|
|unrestricted funds||
|Last
year||
||Reason for transferand whereendowment is converted to income,|
||legal powerfor its conversion|
|Between unrestricted and||N/a|
|restricted funds||
|Between endowment and|Nia|
|restricted funds||
|Between endowment and|Nia|
|unrestrictedfunds||
27.4 Designated funds This year a)[(eS] Purpose of the designation |[Amount] _| Last year Purpose of the designation |Amount| ee
CC17a (Excel)
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## Section €
**----- Start of picture text -----**
Notes to the accounts
**----- End of picture text -----**
## {cont)
Note 28 Transactions with trustees and related parties if the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False” if there are transactions to report.
## 28.1 Trustee remuneration and benefits
## This year
**----- Start of picture text -----**
None of the trustees have been paid any remuneration or received any other benefits from an TRUE
employment with their charity or a related entity.
in the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for,
any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
Amounts paid or benefit value ||
Legal authority (eg |Remuneration| Pension Redundancy | Other Total
Name of trustee order, governing contribution | (including
document) loss of
office)/ex
a ee ee |e
|
SS | ¢£ |
Please give details of why remuneration or other
employment benefits were paid.
Where an ex gratia payment has been made to a trustee, |
provide an explanation of the nature of the payment.
if a third party has been reimbursed for providing one or
more trustees, state the nature of the payment and
amount of the reimbursement.
State the number of trustees of trustees trustees to whom retirement benefits |"/a |
**----- End of picture text -----**
State the number of trustees of trustees trustees to whom retirement benefits are accruing under a defined contribution pension scheme.
CC17a (Excel)
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## Last year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
in the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
**----- Start of picture text -----**
Amounts paid or benefit value
Legal s Remuneration Pension Redundancy TOTAL
Name authority (eg contribution | (including
of trustee order, governing leasior
document} office)/ex
gratia
ee
details of why remuneration of why remuneration why remuneration remuneration or other Nia
benefits were paid. paid.
gratia payment has payment has has been made made to a trustee, (Na
explanation of the the nature of the payment. the payment. payment.
|
has been reimbursed for reimbursed for for providing one or
state the nature of the payment and the payment and payment and and
reimbursement.
of trustees trustees to whom retirement benefits benefits |Na
**----- End of picture text -----**
**----- Start of picture text -----**
ee
**----- End of picture text -----**
Please give details of why remuneration of why remuneration why remuneration remuneration or other employment benefits were paid. paid.
Where an ex gratia payment has payment has has been made made to a trustee, provide an explanation of the the nature of the payment. the payment. payment.
ff a third party has been reimbursed for reimbursed for for providing one or more trustees, state the nature of the payment and the payment and payment and and amount of the reimbursement.
State the number of trustees trustees to whom retirement benefits benefits are accruing under a defined contribution pension scheme.
## 28.2 Trustees’ expenses
if the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. if there are transactions to report, please enter "False".
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) | TRUE
Type of expenses reimbursed| F; :
ee
pe I
Other (please specify): - - |
TOTAL
**----- End of picture text -----**
CC17a (Excel)
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Please provide the number of trustees reimbursed for expenses or who
9
0
had expenses paid by the charity
## 28.3 Transaction(s) with related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter ‘true’ in the box provided.
## This year
**----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) TRUE
[ Amounts
Name of the trustee | Relationship; ; | Descriptionieee of the Balance at | Provision_ for bad debts written: off
or related party to charity transaction(s) Aneont eriod end at period end during
P P P reporting
_ period
Nia Nia poe | ¢« [| ie Jie |
In relation to the transactions above, please provide the
terms and conditions, including any security and the
nature of any payment (consideration) to be provided in
settlement. Nia
For any related party, please provide details of any
guarantees given or received. Nia
Last year
There have been no related party transactions in the reporting period (True or False) | TRUE
Amounts
Name of the trustee | Relationship | Description of the Balance at | Provision for bad debts ing ott
or related party to charity transaction(s) eae eriod end at period end turing
ee P reporting
period
[Na
| Nia = g
In relation to the transactions above, please provide the
terms and conditions, including any security and the
nature of any payment (consideration) to be provided in
settlement. Nia
For any related party, please provide details of any
guarantees given or received.
Nia _
**----- End of picture text -----**
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Section C Notes to the accounts (cont) Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet. _ CC 17a (Excel) 52 16/04/2024
DocuSign Envelope ID: BOF914FD-B8AB-4BBE-9F96-FD14561C7A51 — (ala) | SY eepay
## . | SSS Independent examiner's report on the accounts
Section A Independent Examiner’s Report Report to the NAP.SAC : Nether Alderley Pre-School and All-Round Care trustees/directors/ members of | | On accounts for the year 3108/2028 2 ended Charity no.: 1125353 | Company no.: | 06407153 | Set out on pages 1-48 | report to the charity trustees on my examination of the accounts of the Company for the year ended 31/08/2023 Responsibilities and As the charity’s trustees of the Company (who are also the directors of the basis of report company 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 for this year under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act’). In carrying out my examination, | have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. Independent examiner's statement __ | have completed my examination. | confirm that no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that: * accounting records were not kept in accordance with section 386 of the Companies Act 2006; or * the accounts do not accord with such records; or * the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 Charities SORP (FRS102). | 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. * Please delete the words in the brackets if they do not apply. ———Sits
DocuSign Envelope ID: BOF914FD-B8AB-4BBE-9F96-FD14561C7A51 —_ Name: | Stuart Morris | Relevant professional | ac - - qualification(s) or body AGA (if any): Address: | 11 Hightree Drive, Henbury, Macclesfield, SK11 9BD _ | | Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**----- Start of picture text -----**
|
**----- End of picture text -----**
**----- Start of picture text -----**
|
**----- End of picture text -----**
Give here brief details of any items that the examiner wishes to disclose.
IER
2
October 2018
## | =;| CHARITY COMMISSION | FOR ENGLAND AND WALES
## Trustees’ annual report (including Directors’ report) for the period
From: Period start date 01/09/2022 To: Period end date 31/08/2023 Charity name: N.A.P.S.A.C :- Nether Alderley Pre-School and All-Round Care
Charity registration number: 1125353
Company number: 06407153
## Objectives and activities
|—||SORP reference|SORP reference|SORP reference||||||
|---|---|---|---|---|---|---|---|
|Summary ofthe purposes of
the charityas setout in its
governing document|||Para|1.17|||The Charity’sobjectives aretoenhance the
development and education ofchildren
primarilyunderstatutory schoolage by
encouraging parents to provide forand||
|||||||understand the needs oftheir children||
|||||||through community groups and by offering||
|Ss||||___|||play, education and care facilities.||
|Summaryofthemain
activities in relation tothose
purposesfor **t**hepublic
| benefit, in par icular, the|||Para
1:19|1.17and|and|||The Charitycontinuedto offerbothanEarly
Years Pre-School provision andwellasa
supplem**e**ntaryAfter-School Provision
availabl to allfamilies inthe local area.||
|activities, projects orservices
_ identified in the accounts.
Statement confirming
whetherthe trustees have|||Para 1.18||_||||
_|
TheTrustees have had regard totheguidance
issued bythe Charity Commission on public||
|had regard to theguidance||||||benefit.||
|issuedbythe Charity
Cammission on public||||||||
:|
|[benefit|L||el|||Ss
id|||
|Achievements and performance||||||||
||||||||The Charity has continued to offer||
|||||||provision byway ofa Pre-School and an||
|Summary ofthe main||||||After-School Club.||
|achievements ofthe charity,
identifyingthe differencethe|||Para 1.20||||ThePre-School provision hasenabled|||
|charity'swork hasmade to||||||children aged 2-4 inclusive toaccess an||
|the circumstances of its||||||education provision underthe direct||
|beneficiaries and anywider||||||supervision of a experienced and||
|benefits to society as a||||||effective team of EarlyYears||
|whole.||||||Practitioners whoworkcloselywith
parents to enhance the development of|||
|||||||theirchildren.||
## Financial review
**----- Start of picture text -----**
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Review|of the|charity's|Para|1.21|The|Charity|made|a small|loss|during|the|
|financial|position|at the|end|financial|year|but remains|in|a|strong|
|of the|period|financial|position.|
|Statement|explaining|the|Para|1.22|Reserves|are|held|to|ensure|that the|
|||policy for holding|reserves|Charity remains able to respond|to|
|stating|why they|are|held|unexpected|and|or exceptional|
|expenditure|as|well|as|to|plan|for the|
|||replacement|and|renewal|of key|
|_resources.|
|||AmountReasonsofforreservesholding|heldzero|||ParaPara|1.221.22|—|_|£28,139N/A|
|reserves||||||
|Details|of fund|materially|in|| Para|1.24|N/A|
|deficit|
|Explanation|of any|Para|1.23|N/A|
|uncertainties|about|the|
|charity|continuing|as|a|going|
|||[concern]|||
**----- End of picture text -----**
## Structure, governance and management
**----- Start of picture text -----**
||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Description|of|charity's|
|trusts:|;|||=|
|Type|of governing|document:|||Para|1.25|Memorandum|and|Articles|of Association|
|for|example,|
|||[How]|[is]|[the]|[charitv]|Para|1.25|The|Charity|is|a|Charitable|Company|
|constituted?|Limited by Guarantee.|||
|||
|Trustee|selection|methodsEE|———Para|1.25|Trustees|are|appointed|for|a|term—!of one|
|including|details|of any|year|and|are|eligible for|re-election|
|constitutional|provisions|e.g.|subject|to|having|served|for a maximum|
|election|to|post|or name|of|number|of years.|
|any|person|or body|entitled|
|to|appoint one|or more|Where|the|number of Trustees|exceeds|
|trustees|the|maximum|permitted,|a vote|is|held.|
**----- End of picture text -----**
Reference and administrative details
Charity name N.A.P.S.A.C :- Nether Alderley Pre-School and All-Round Care _Other name the charity uses _| Little Eagles Pre-School Registered charity number _| 1125353 ee Charity’s principal address Bradford Lane, Nether Alderley, Macclesfield, SK10 4TR
## Names of the charity trustees who manage the charity
**----- Start of picture text -----**
1|MarieDanby [Chair|
2| Melanie Andrew ||
3|CharlesCraven |
4 | Mathew Frame 01/09/2022 — 31/05/2023
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**----- End of picture text -----**
**----- Start of picture text -----**
Corporate trustees - names of the directors at the date the report was approved
Director name
Z
= een
aes
Name of trustees holding title to property belonging to the charity
Trustee name _Dates acted if not for whole year —
a
os $= es || | -_-oem.$
eeee| |
**----- End of picture text -----**
Funds held as custodian trustees on behalf of others Description of the assets N/A held in this capacity
| Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity's objects __ Details of arrangements for | N/A safe custody and segregation of such assets from the charity’s own assets —
## Exemptions from disclosure
Reason for non-disclosure of key personnel details
_
NIA
## Declarations
The company has taken advantage of the small companies’ exemption in preparing the report above.
The trustees declare that they have approved the trustees’ report (including directors’ report) above.
## Signed on behalf of the charity’s trustees/directors
**----- Start of picture text -----**
Signature(s) MChadsy
Full name(s) Marie Danby |
Position (for example Chair
Secretary, Chair, etc) oe |
Date 13/05/2024
**----- End of picture text -----**