HaATh¥ Hllltop Pre Sthool Umitsd Thetri15$ pie%ni tjw reportand the fiNnrW.ststemerbts lorthe ywende¢ 315r Au8U5¢ Z022. Tr trustees. wh(t Irt Itso the d¢ctor5 of Har¥Jw Hllhop Prtrschool iwnfted for th¢ wrpost5 of comp•ny w1nd tAlki durfn8the ¥e•r•nd upto the dite Set C0 p4e l. ThÈ Cornpahy a r¥tered chath and • AVW••• lknvJrpor4ttdl. ThE thiry 15 •DhYmed Its The Pfe¥sthod optrntes tsndv m•nwwt ol a ol feaors the d•y to th •p•rntlon ol th¢ ¢offwny The Pre.School cwrentty employs 14 Memr5 olsthff •T •n •drninlrtr•tor. Wo 50 tmlr¢ ff•rnbery of 51•11 on nro Juf centlxts depehdenton netd. h•5 vgyldwl w• 10 36 NTrlour thlklrn ITr $51Ms up to 36 thIKlr•n lfi ih• ift•inooTh xt5sbDn. Tht Prtr5¢ho01 In¢r¢•s¢d olf•ke w¥ olthlhl Thrul dwio onWn8 lrnpr•¥Ymems t• spKe Ind InhllrKture the PrtrSdKDlW be•e w fiex more w plKes nee¢led. th•AviwnnT•rrn crfftnthe ffleofiryiff• heW •¥•y hillter Tht th•rWs ab¢¢ Li to efih•rKt the dut•tkn ol thlhlrtn undr $ul0ry Ir1 ill by •fitounelni p•rtrisio¢Jhd•rst•Trd •vO prode Ivihe ••eds olthekthlNlrn youps •nd ty.. off•rIw•pproprI1 ¥. •duutkni •r4 ur•t•c4h1l f•mity¥nlv4Md ÈeTrded IUrS Iroups. ioitthei 4th the rhioppMunhle5 for4llihe chren•T¢¥¢rIhe rx cutt¥re, relk)n, rne•nsor•b EnÉtr$1thOfflhe needs olxh thldm •nd tWhmlbts*fid wornotk¥ publkknt•rnit In ind Th•Ch•rbtytoDk 011 HarlGW Hlltap on l°$•w•r2[
Harlry Hllltop Pre Sthool Lknlted theurse oftht ye¥w lundrnKlTr8adisaThl¥eTrt5 thich licde:. rnr partv YA$8rant Sponsortd minl ml El.117.92 £717n2 É77B.54 546.10 B•8525chool ¢oll¢ui¢ns op cornffjunity doThit Pro¢tot & G•rnblE tfflF4oyetiw¥d H•llow¢er spooknacuL•re¥e Fore>t •rea HOlhI1UndTr P•reni don•iions TomboWRoffle/Hin É25QtsJ 235m É2)Q9) EU4.9) Éiithts) Phnt pots Art Proje lor Portralt phrtQywhy•rfhV0¥I&• SurnrnefThffle Easy lu•r•likii To¢•1 £63.25 f58 É1&77 Th55 year 4 tfth lh¢ pr05 dwllenwni lor fvndriwni 45 poopl• stlll stNud to tetl com1ort•t th In ppr50n e¥ent5 as restrkfhin5 eosed. Hoer. th¢¥dntary11ffi Pul •ll the x•ps & th•nks to thelr eflorts Ind Aupport Irom itll, pMfiti voluhtMN w Aflll mnJyd io our ir•nd pf y•ir4Tr-y•ir Incr•a%•%. W• r•1¥ on thls fundra1nI wpwt to us to new io of • h4hqu•lty svdc• for aur chlld¥•n. Publlt ••fflt rekn%5tmenr bi(k InioiM Pryth5¢W. R•ln¥wt•d b•<k lfvtothe K•5 been s¥thnt wlth knyMm•ntsto4nd lorthe ypsi•lry and mLW• snrftt•dr144ww•fssolth• trh0o1. Stff tr•Wn8 h#•tsa tértknud throuih the ReplKemeTht olky tnthmmbrnwxtompdIUIIl•M knptotk*th• Prt.sthtsolfomrd lor the
F[nar1 re¥lv Surr4ustsavtrthiiknl Int•t iettto fflwmhttbt ¢bit£t 5ttaut abtr Thrchirfvs fvndlnits teeebrtd fvorntt m•ln sowtts.. From fimd tht •ud¢rntY¢•r Frorn P•Yrnef+t lttstsy lh¢ W Avihorttylforthrn¢w lowyold5 loriprt unW5•1151Uff ovhkn¥nd e¢nd¢030howen1tementI. W• 11 wniinw fo lor w•¥$ io athrttse Ind idE Crt(Èts to throu8hout th¢ demyEar 21122. Wlth the lew fiNN5ed tAllh thjb tcrtrxts be Ind th¢ ol ¢hr stho¢ls k%th)rt •nd hi oMnln40l'Foresi Sthoofliu wlll bt •Mured. Wt wlll stftrrfe to Khlo%ourx•nthw kn our Ofsthd thkh 1s•Mwae4 ni#fvAt¥e•rfsl. Wtll owhw i¢•nd•rds•nd ImnI$. ThE ifuiieei Iv4ho4rn •150 •fioryolM•rknv Hlltt¢y Stho¢l Ufflft for ihE purpose$Comny I) 4rE reiponsible fot prtp•rfnq th• Tiust••5' rqpm and ststÈmmll ¥plub •ftd Uaii•d Wv4doffl G¢ntr4ll¥AcuptEdA¢thrtlfii PTrr¢k. compaV iw rt4u¥ts th• $ttI to st•t•iwnts for ••¢h nn•Kkl thkh ts • tw aThd l ol the Jt•ts of •fvlrs of th¢ ¢h•ih •Trd ol the Inrn resour5 ol ie50wce5, Indudlni thÈ Inco •nd •xwndliUN r1 rh• comwny for th•t prrkld. th wep•rw these fin•tt41 st•temer4t. irustee5 4 qulr•d to.. . 5elttt suttable a¢wuntepolksand then iPemwiie . Oosef tht rnrfhods•ndwn¢l oltkCharit$ 50RP, . M•kefvdymentsand eS1SriTraiQSth•twe prudtht., sui•theihvappkat4e VK (11Stadarolhrn folkn¥¥ed. subiÈetto IriyfflltÈrtdep*rtrei dlsdased aTrdeWiin¢d In ihefinaKiil 5tittmtnr5: and
ThE Irusrtts •t rtsw)Yble fty ketpirq i¢rIS th¥S% reastyMt4e •¢tyiKv a¢ fwuno41 pot? of the th¥itaWe r¢¥nyny thKh en•blE thern ¢0 enwwe th the finanr471 5Wernents cryryly ¥Jlth t Compan$ Act They ire ¥50 rewTryb lor 5alew¥dir% th? •$ts of the thoritable cwpwry ind herKe fN steps f¢r th¢ preventi éetecbonof fraud and Thls report hast¢fft prw¥¢d In %¥lth for srN• (omwn¥ 15 0lth¢ p111 Art2 AppiwdbylhtbolrdofTnrleS•f IlThyrnl 2022•nd $4r¥dwtt5bthWby' 8th P11tstyty
Comparry regi5tratK>n number 06699016 Charrty resaOn rvjmber 1129463 Harlow Hilltop Pre School Limited IA¢ompary limw arafttee1 Annual Report•rKI Fir4rfhl Sl•tements forther Ended 31 Awt 2022 •A8XIZCLT* 1710212023 COMPANIES HOUSE
H•rtow Hilltop Pre SdK•ol Llmited Contents flefereTr and AdmlnlstratNe Detsils Tru5tees' Report 2toS ststement of FIna1 Artfvities Balare Sheet Notes to ihe Financial Statements 8t013
Harlow Hilltop Pre 5th001 Umlted Reference Administrati¥• Detsils MD crIdd Ire51&rd 7 Marth 20221 S Gregory (tesigr 4 Marth 20221 H Raffl lappolnted IAwst 20211 A Vaas lapF#iinted l ALW5t 20211 J B•ldry lappolnted 4 Marth 20221 8 Priestley (appointed 4 March 10221 PdrKSpzl Offtce Harrogate Cricket Chjb St George'5 Ro•J Horrogaie North York5hirt HG2 98P The charlty Is [roI)ted in End and Wale Cornpary RewrtNtlM Nbe1 6699016 Charlty Rqlstratk>n prnbel 1129463 Page I
Hilh•p Pre 5¢h(l iimlted Rwrt Dlth¢trurtes Ontawr•tlthe dtrttorf report)forthÈyt •dedJtstA4LOt2022 tw#ees Pfesent thelr report and the hnancki1.si3tÈments foitht yearendtd 31st Au8USt 2022. The trnstÈes. who •re alK the dectors of Hafk)w Hol0p Pre-sthwl iknrted fortr purposes of eompaThy IAW and std during the yÈav and up the date sei on pale l. Comp•ny is • re8Oter¢d thirty •thd a tOmpY Iwnited ty 8U•rttt lirated]. The thary 15 8¢)verned its Memorandum Ind Artths ofAssodath)n Tiustees iÈ nted In attaance with thÈst. Harrow Hilltop Pre.5tholll rnIted tTrdE5 derthE name littlE Crickets Pre5choDr. The Pfe-schocd operates under the rnanaaefforf of a Bwd of t4rettors ilh the th to day operatw)n of tomp•ny mana8ed by the Pre-sthopl M48¢T. The PrE.School cu1vent emth5 14 m¢mb¢rs of staff and In adMtr. Wt •lw ha%% membEf5 of5tèff on r0 hour cortratts deFendeot need. it has prOded tare for w to 36 tr10r old in mornry sesslons and up to 36 thiklrert in thÈ afterntslln sessknn. The Pre-school hèd Inueo5ed lthYf5 of take up of Ple$ ihrou8hout ihe ywand due to M8olng Improvements to Spate and Infrastructuye the pre-Sd0¢Ill beableio fteK more to needed. The •nnu418Ernl me¢tkn8tshEbJ knthe AytymnTwrn•nd ¢tynrnlrtte meeth5areheld e¥ery hoterM. Obledve5aNI 11 The tharivs obc is to enhan the deknpment ar edutabon of thlthÈn underthe ststutory sthDoI by en¢ourniknBparentSto understsnd and proylde forthe needs of ihttr chlhjren throW communVer•upS and by.. offerin8appropriote ploy. eduiun •ndorefKilrtiES. ¥KI f¥5rnOn& and erterled hows¢mup4 togetherilh WtypNtunltles for•llthethibJren ¥JhatÈ¥tttheir r¥t.¢uknre. r¢lv4h)n. mean50rokn.lty EncouTr46n8the stuthofthe needsof sh ChIdr andtheirfaw4 promotin8 publit ihte¥tstlrb reco¢nlth)nof SLKh Tt5 kn thdr local weak The Choritytvo overth¢ ofthe Hltyw Hillgp PrpxlKJolon I°Septernber9
Harlw HIllP Pre Sthool Lk Fyndr•lslft Cwringtht courye Oft h•d WTwsfurMJTri5knga¢this thith hicbjde:. S¥mrner party YAS Spon50red mlnl mllE AfternooTh tea fundTri5erat Green hul Ba8s25th001 colleaions Ctrop cornmunity fvnd donaiion Proctor & Garne ern0Vee award alloweenspooktacular ebt Forest area Bank Hol44¥ fvndTrir Parert donaiiorts rornboWRafflelHamper Christmas event Pnt pots Art projectfor Portrnit photo8raphy Beth•thy Summer rnffle Ea5yknndra5in8 £L117.92 £i,c¢M(wJ £787.OZ m8.54 £Y6.10 £280.98 £Z50.(K) £235JKJ £Z30.93 £170.th) £134 £iiox É15.15 £63.25 £1&77 Thls yeat •$ with p)uS was th•OeTrOw fty adpiity o peop 51ruE to feel comlortèb th perwn e%ents as restridi0n$I¥8t esed. Iiow¢ver. the voluntary tearn pUld wt all the STO & thanks to thelr efforts and support from stsff. p¥ents and wnteerS * still managed to rtsrrtlnue tsurtrend tsf YearYear ifflcrea5es. We rety on th15 FuDdralslw sUWOrt to enat4e u5 to pwthase rw edLTrtknfyèl ahls to maifvtr prts¥bb)n pf a hi4hu4lity 5Ce for our hlld¥en. P lenefit ThE twstees ha¥e had re8ardiothe8uklance155wd tyth¢a¥rityCornfflts51on on Public benef DelwwA)8 a filthye¥•f sUty$e$. div¥en ty totythMd hl8h numbers olthlklrenlsesskn5 boDked. eTraWln8 Ctylllnued reinvmeI back Intothe PreSthwL Relnvested back Snio the Prtrscknol been snifitant with final impwbmtNtstDand resr¢e5 furthe upstairs room afid more to draWae$solthe pr+schty¢l. Stfttr•wthn8 hs4ts• continuEd IOh the ¥ear. Repl¥•nl ol key lrnste¢ nrnbevs wrornpkled fvlteam In io take the Prtr5thr lorward for tht nxtyt*
Harkyw Hllliop Pre Sthool Lknlted Thirbclil rE4lEW Ae5eTh Hehj Intwiththe awtyCthnmtssA)n$8uittelnes 5uWus¢$ overthls level¥ inyesied Ibitothe seittr¥lo nwrntset0b¢£t a5 5etout4bo¥t Fundln The charfvs rerei¥%d lh ffl3ln 50urtts.' Fmm fvnd raEyTh4aaMts ldthQu1hQtth¢ academtyear From the payrnerfof sOn fee5by ihe local A1ty1forthT¢etOfry¢1r0IdSfQrtht unl¥tr5al IS hour Prov and Èxtended 30 hourentitkrnentl. From partrts Future congderatit%lS We lll contlnue io bok fty woys w knrW5e ¥d pmmote UrUE Crfthtts t¢ $11r¢ dÈmandlbooklw IrKrease thrgu8hout Ihe academicyew 21nl With the new a5t finallsed iih the taniracts bt ar the ftrtrjre tsf the sthoots btatbjn and tts openin8of'ForestSthoof ill be assured. We will stiNe to achle outstandin8ln ow Of5d In5peth)n. &expeaed In the neXrfew{S). We WAI makbt•ln our hish standards and Khlmnts. Ststernents ol trustee5' respunslbllhle5 The trustees (who are also directorsof marW Hlkop pre5d iim¥ied furthe purposes oltompJny l1 afe rtspoftslble lot preparinB the Tw5tee5' Annu report and the thanciil staternÈnts in atttyda wbth applab I and Unrted Tr&dOM Gener•lty Arcepted AttnI0ptt. Company law reouires the trustÈes to wepare financial statements for eath financial year whith è true and fair view of the 5t•te of affairs of the thartsble urnpany and of the Incffjfflin8 5Vurry5 and Jppltstlon of resour5. Includln8 the income and expeThJiture of the thtsIt for ihat terd. In prepth thes¢ IlnaAd•l stsi¢menL the irustees are requlredto". . Sekn Surtae atcotsntilg po andthen appty11 COD5i5ten - 0ty5¢Th the methpd5 and ptr•trs ottcharltS SORP.. Make jwl8ernerbts esbr•atuihatare reaoNe al prudent., State Trwheiher appfjcab UKAccountingSt4nd4rds been fullrywed. sub)È£ttu aty m¢ri•l departwes disdosed and Irbthe fin01 5tatemtnis: 4n41 Prepare the statements on the 15 kn•ppropre io prewmethat thÈ Charitab Comparty1 coniinue in oper4tv)n.
Harlw Hmltop Prè Sthool Lknlted The trustees thrt reSpLths for keepi wopet recorfs i•sc)se atOJW at aty time tr f•till po%twJn of the Charitab company thErn to eTh5ure that thE financial 5tatemeDts cornp ith t Companiès Act 11 They are also responble for safeguardiry the assets of the charrtable cornpany and htn¢e for taki rteps for the wevention aré dete¢tity)offraud ar4 otrer*rtoAaiibes. This report ha5 been w¢par¢d in accrydance wmh the 5pEwI wThT5iorn forsmall companiE5 undEr Part 15 Df ts Cornpini¢s Act2DJ6 Approved bythe board olTwustees at ts rneetiwon 2nd 14ovemkn2022 Ind on rt5 behallb¥.' Ben Priest¥ Trustee
Harlgw Hllltop Pre Sthool Lirnit SLtement of Flnancial Activities for the Year Ended 31 Aurt 2022 {Includlng Inrne Expendlture Accowrt and Ststement of Totsl Reto8nised Gains and Losses) herfvnth Total Income and Ertdowmen¢sfr•m: Donatfjonsand legacies Othertradln8 aCtivStie5 Total Income 5.914 172.248 178,16Z 5,914 172,248 178,162 Expendllure (m: Otherexpenditure Total Ewnditur¢ Net irKome 1165,2821 1165.2821 12,BBO 12.880 1165.2821 1165.2821 12.880 12.880 Net movemert Infur4s Re¢on¢lll•tlon olfw Totsl fund5 brou8htforw•rd 120.190 120.190 Totsl funds carried forward 133.070 133.070 oiherfun Tffj•l 2021 Donath?n5 and leEaties Othertradlng actie$ Total Inco 8.589 149,461 158,050 149,461 158,050 Éxpendlture an: Other expenditure Totsl Expendlture Net expendilure Net movement In funds Rec111¢fi of fvnds 1134.7731 1134.7731 23.277 23,277 1134.7731 1134.TF31 23.277 23,277 Total fvnds brhtI0r#Rrd %.913 %.913 Totsifvnds ¢arrd fofward 120.190 120.190 All of the char,$31tles derivefrDm contirMiir¥0pÈrat$durrf theabtt perlod The funds breakdown lor 2022 slwn in note 13. P4e6
Harlow Hllltop Pre Sthool Limiled (Reg•stratlon number: 06699016) Balan Sheet as at 31 Au8USt 2022 2021 Flxed assets TanEibleassets 14.932 Currert a55ets Oebtor5 223 149.136 149,359 12.942 223 Cash at bank and in harKt 144.125 144,348 13.7621 edItO.. AMOtsIa1lrI thbe wiihin one ye¥ io 146.417 140.586 Yal assets le$srn liabilities 161.349 148,669 Credbtor> Amoyntsf41iw èfternwethan ornyear li Nrt 455ets 161,349 148,669 ofthe tharity.. thherfunds 161.346 148.669 Total ld$ 13 161.346 148.669 For the flnancial year efvjlng 31 Augu 2022 the th¥ity TaS entided to exemption from audit under sect#Jn 477 of the CompaniesA¢t 20[ relbtirp8to smal ¢OmPThE Directors. responyknlits". The membets h4¥e not reqyired the ch4rity tLii)btain an awlit of its accounts for the year in ouertion in accordarKewih sertk)n 476.. and The direct$ ad¢Th)wledge thr le5nSibl"eS kn tomptyry with the requirements of the kt with respertto attourting retords and the prepwotK)Thof accoun These ¥¢¢tsunts hove been wepared acCordae with the prO¥t51 ap1(ae to companies subject to the srnall companies re8ime. The finarKial 51aiements on pa8e$ 6 to 13 were appro%d fy the trustees. and ahorISed for issue on 2nd November 2022 and si8ned on iheir behalf by-. en Prie5tlev Trustee Pagt 7
Harlow Hllltop Pre 5th001 Llmlted Notes to the Flnanclal Statements forthe Ye•r Ended 31 Awist 2022 Charfty The Char Is a tharlty lImd by tyarnntee aTh4 consequeAVy ¢5 not havt share ca81. Eath of the trustees Is liable to tontribjte an afflourt notextrediTrg £1 towardsthe assets of the charity in the event of liquDJatfjon. Act11 polkles Summ•ry o1s18nilk•rf polloes •nd k•Y•¢¢nry •#lm•tss The princi1 •e¢ount4n¢ polic$ applied ih the of tse finaroal statrmerts are set rJt below. These polities ha¥e been con5iSteNttyappI. to allthe years we5ented. unle55 otherwise 5tsted. Statement of ¢¢Mnpll•nre The financial ststements have been prepared In accorda wtth A¢tswAtiftt and Ch•rlts'. Ststernent of Rettmmefided practi applicable to critIeS paring thelr atttjunts In •ccorthntt with the Flnancial Reporti Standard appll¢able in the VK and R¢wbli¢ of Irelahd IFRS 1021 leffe¢ti l Jarwary 20151- IChJrttles SORP IFRS 10211, the Flnanckl Reportfjngstsndard appllcaNe In UK and Re1¢f (FR5 1021 •nd tl Comp•nles kt 2006. Is 01 prwratl Harlow Hilltop Pre Schc4)l Llmlted meets the dellnttknn ol a W[C befft entity under FRS 102. Assets arKt 114bllltle5 a Inlt641ty re(nISed at hlstorlcal o)st or tran5aaknn value Unle otherwise Mated in the relevant ac¢ountln8 pollty e$. The IrLee$ con4der that ikn r#) m•rf•l utKenaln¥es •tthrt the ch•rWs ¥blUty to ¢OAtlnue as a gol ¢oncern nor arysignifantareas of uertaIntyIh•t affe¢t carryiryvalue ofa55ets k1 the charty. Exemptknn frtyn pnp•rf¥ flowst•t•m The charity Qpted to eady adopt FAJITr I wbllsw on 2 Febnjary 2016 ar#1 hae irefOre Mt a $h flow st¥tement In ihese finarKlal srateffnts. Income and endrnts 1 Sncome reInISed On the charity has enti1nt io the Income. It probablethat the Iorne wlll be recelved nd the amount of the IncoTh receivab can be aSured rellabty. Oon•fl¢msand lepd Donations are reco8nised wfi the tharlty has been noiified In wrrtlng of both fv amount and settlement date. I the evellt that è dtsn•tion w subiert to ¢oAdtyOAS that requlre • level of perfotm•rKe ty the ¢h•dty befts the charlty is entitled to the fund5, the irKorr is deferred aNI not recogntsed until either those cofvJitions are fulfy meL or the lIment of those conditions is wholty witlmfft the tontrol of the ¢h•rlty and bt b pwb•bleth•t these ttrthorY4 wlll be fulfilled In the lerting per¥Jd. Page 8
Harlow Hllltop Pre Sthool Llmlted Ntstes to the Hn•nd•l Sttements for thè Year Ended 31 August 2022 r•Ants leI¥•ble Grants are reco8n15ed ¥then the charity has an entrtMent to the fvrxls aThJ arry condrtbns IlThked to the yants have been rnet. Where Ferforrnan coThlitions are attached to yant and a yetto be the IrKome Is ¢08Th1$ed 4$ a Ilablllty and induded on the bkn sheet as deferred IrKome to be lease¢. Deferred In(ome Oelerd irKome represents amounts reoi%d for fvture perh5 ar4 Is feleased to IrKom18 resouices In the perlod forwhith. It has been re¢eNed. irt¢on is onty¢Jeferred wTr: The doTh)r 5peclf5 the gwant ordonatlon must OTh be used Infuture acojuntlng Fwl&ts.' or The tr)r has imposed Cort]Wh1th mLtst be rrt before the charity haSU¥ja1 entltlement ExPulture l expenditure is recognised oKe there Is a Wl or tonstW¢bve oblitiOfft to th exwnditure, ff¢ is probable settlement Is reqUId and ihe amount can be ffleasu feliab. All costs a alb¢ated to the appltable expendttu headlng tha¢ a(8831¢ slmllar costs to that category. V4he costs Can te dlrecdy attrlbuted tg partltylar headln8S they have been allocated on a basls conslsient with the use of resources. wlth central staff costs allocated on the bas of ilme spent. and dePre¢n charges alwted on t Wnion of the assevs Other supm costs art allouted b•sed on the SPad of stsff ¢oMs. 5vpport Ctssts ifi¢lwle tefitr•l fvnttiofis •nd h•ve teen •lb¢•red to artrvity cott Uteeories oft • basis tt*ftsisttnt with the use of resources, for eXamt, olloratyn8 property 515 fkJor area5, or Fer cawts, 5tsff costs by the time 5perit and otr ojsts bythelr uso8a T•utk The charity is Corldered to Pa5$ the set OLrt In Paragraph I srdle 6 of the Flnance Aa 2010 and therefore It rneets the definitlon of a tharitabk company for VK corwratlon tsx purp%e> Accordlngtyf. the charity is wtrntlal exempt from tsxation in [tt ol ItKome or¢apbl galns receNed thIn cate8odes Cove by Chapter 3 Part 11 ol the Corporation Tax Art 2010 ¢y 5e¢bon 256 01 the T4x•n of G•lrts A¢t 1992. to the extent ih•t such Incorne or gain5 are applied exclusNetyttsth•rittible purpose> Tan8lble fixed assets Indlvidual fixed assets ¢ostiw £Q.00 or more •re Initl•lfy recorded at ¢OSL less •ry subsequent •¢¢umulated deprecl3tion and 5ubseqvent acojrnulated Impairrrent105se Depreclation and arnortlsation Depreclot5on Is provkled on tsngible fThed assets so a5 to wrrte off the u>st or valua0, le55 any estlfflatsd resldual value. over their exFec¢ed usefvl ecorY)mK Ilfe as follows.. Land aThJ [1d1 20X strnilht li 2YA red balance P•Bt 9
Harlow Hllltop Pre khool Umlted Notes to the fin•n¢lal Statements forthe Ye¥ Ended 31 AU£t 2022 Trade de( Trade debtors are arnounts from for TChI1¥11st sold orseThw perfomied in the ordh)•ry ¢ourse of busines& Trade debtors are rerngnised at tt tratt7rt price. •re subsequenity Mèasu at amoffjsed cost using the effettive lThterest rnethod. le55 provision for irnpairrnenL A for the Im1rmeftt of trade debtors Is ertablished when there Is obJ"ecti¥e e¥Mlence that the dwrity will not be ablE to collE¢i all annts due •ttordini to the ori8lnal tefms of the recd¥atAe5. c1shw ¢gUaler Cash and Cash e4uivalents mprise cash on hand aTrJ call dewsits. and other 5hort-term hiyhty IHJuld inve5tnnts that are readlly convertible to a known amount of cash and are subjectto èn in5V4nThcant riskof change in value. Tr•de ¢redlttys Trade credltor5 are oWlgation5 to p•y for ¢oods or seThi¢es that halt been ¥wlred In the ordinary (our5e of buslne55 from Suppliers. Accounts 4re ¢$Sed as current lialIeSl the chanty does not have an unconditional right. at the ol the repDrting perK)d. to delef SettMeI of the credIr for at least mDnth5 after the reporting date. Ilthere Isan un¢onditioh•l rK8ht to defer settl¢nntfor at least ts¥ee month5 after the reportlnE date. they are presented as ThJfb<urrefit liabiliti. Trade creditor5 are recoinised Initiallyattr trart5acn price ONI subsequently nayJred at amorDsed tost USI the The charity Opern a defiMd contrltrxrtion pension SCrne wlwth is a per)fi plan urder thi¢h fixed coAtrlbutS0Ths are pald Into • per15ion fund and cty has Itgal or con5tructNe obJiEatb)n to pay furthÈr t¢xtribuiitsns even the fund doe5 not hold SUffent assets to pay all emF4oyws the benefits relit1 to empl¢)yee se1¢¢ in the current and prT pe041$. contrib10$ to defined contributn are reto8hised In the Statemert of Flnandal ActNttle5 when they a due. If Contributi payments exceed the contritwbon due forservke, the exce Is recognlsed as a wepayment. lrf•me frty d•t10ft5 and ades Ottrfvnds Tot•1 202Z Total iozi Don•tign5 and lewies: Donations from indviduè 5.914 5.914 5.914 5,914 8.589 8.589
Hadow Hilltop Pre Sthool Ufflited Notes to the F5nandal Ststements for the Year Ended 31 AUt 2022 Incorne frorn otherthdSryactF•llle5 Oiherfvr Total 20U Total ioii Tradln8 Income: Othervadlng Into Other incoffe frorn othertradlr¢ aaivitfjes Grant irKoffle 172245 172,245 149.021 22 418 172,248 172,248 149.461 Otr*ifunds T(¥tal 2022 Total stsff costs Wages and salarles Pension costs 113.915 1,062 705 113,915 91,412 751 Other staff costs Depreciation. aMrtisatiC and other 51mlr(0Sts Allocated 5UPPOrtcosts 705 1.186 2.806 38.618 5.052 5.052 44.548 165,281 165.282 134.773 Staff costs The aggregate payroll costs were as folknw5: 2021 St•ff ¢osts Wages and salarfes pens) costs Qther strff $ts 113.915 l.C62 705 91.412 751 1.186 93,349 115.682 The nthlY avera6e number of Fetson5 IlrdL¥llrq Serr mana¥emert teaml ernployed by the charlty durlng the yearexpressed osfull tmne equNalents wa5 a5 follows.. 2021 Ernployees No employee recer¥ed emoluments ol rrnreth• £fAJ,LKKJ Nn¥the year. 14 12 P¥e 11
Harlow Hllltop Pre sd1 Umlted Notes to the Finandal Ststements for the Year Ended 31 August 2022 Taxatltsn The charity W • Wsttred charand lstherefore eXemptfroMtsiofft. TarySble Ilxed assets iwJlldlry5 rnathSwry Ewlpm*nt equIpml Tot•1 Cost At I September 2021 Iditbns 52,( 4,196 9,183 11.900 21.083 At 31 August 2021 Depredatlon At I September 2021 Ch•f8e for the year At 31 Au6U5t 2021 Net book value At 31 Augurt 2022 At 31 August 2021 52.(1)9 4,196 78.296 52.(1)9 2.426 442 336 3.542 4.385 7.927 58,313 5,051 63.364 724 52.1))9 2,868 SF4) 1.328 1,770 13.156 5.641 14.932 672 OobtOW5 2022 2021 prepaYts Otherdebtors 223 223 223 223 10 ¢redltork" amourts wlthin year 2022 2021 Trade creditors Other creditors Accruals Z,358 2,572 Deferred income Net w•ges Other tsxes and 50clal Setuty 1,190 3,762 2,942 2022 2021 Deferred IrKome 12
Harfow Hilltop Pre Sthool Umited Notss to the Hnanclal Ststements for the Year Ended 31 AuSt 2022 Penslon and others¢hemes Defined pension s<trm• The charlty operaies a defined co1•n pension scPff. The penslon cost char8e for the year psents corfribuDons payable by tr ¢haritytotr scheme amwhted to f 1.06212021. f7511. Funds B•l•rKe •t I Otherlunds 148.669 178.162 1165.4851 161.346 B•l•rKe at i September 2020 oiherfvfids 125.392 158.050 1134.7731 148,669 14 Anal)tholnet asts belweenfunth luhds 2021 T•ial T•ry¢blE fixed assets Currentassets Current liabilit 14,932 149.359 12.9421 14,932 149.359 12.9421 8,083 144,348 13.7621 Credltors over l year Total net assets 161.349 161.349 148,669 15 Analyslsof r*t Ati 5¢pteml)er C•shflryat At 3IAuwst 20Z2 Cash at bank in hand 144,126 144.126 5,011 5.011 149.137 149.137 Net debt Pay 13