2024-08-31-accounts

Harlow Hllltop Prn School Umtted Tru•twg' Report R•port ofth•tNi•ttltheowatknKth•thT•gtsr¥' r•wrtitwlh•y•Jr•Dd•d 31stAuwM2024 The tr￿1116$ yèseTht their report and the thn8noBLsi8tements for the year eThded31StAwust2024. The tru$te¢s. wh3 are also tne Qirsctors of Hartow HI￿0p Prtrschooi ts.rnit￿ forihe purp080$ 01 comp•nylaw4ntttho thjring iheyear and up totha date ?etouron PaEe 1. StruElur•. lov•m￿r•In￿ m•n¥•m•ht The Cornpany 1$ o regiater8d chority 8n¢ • cornpgny limited by lu￿)￿8 Ilncoiporadl. Th& ehlrty 18 governed by Its Memorfyndum andArtl¢i61 OlA#C¢i￿N)nalbdTru1t¥¢I 810 •pWTht8d in a¢¢ordw￿With th0S0. Horlow Hilltop Pre-8choolLinitqdtrad88 und¢rtfien8me'LittWCrlckala Prg SthoDI'. Th£ Pre-school operates undei th¢ M•ni8￿￿ ol o 80•rt rf Dliectors witti the day ta d8y operatlon of thg ¢ompany m8fiag•a by ttte Pffrs¢hoolfvtsnwr. Thé Pro-S¢hwl Curr￿tty 8mploy¥ 14 m•mbgf8 of 81911 •fid an adffllnl4tr•tor. We h•ve Va￿￿1 m8mbei• of st8ff on Z•IO houf contracts oop0nd￿l¢fi n9¢(1. It h•8 piovidod care for up to 36 Mtrfour w•r old ¢hldv¢n in momlw a8Mi¢rt? and up ta 36 Childr•n In tha 8ftorr￿n 808810n. The Pr4-KThooi h#¢J Incf•as•o i•ko up ol chlld Wes 14lOUKhou¢ tho yoar •nd dug to oftgoing Improvement$ to sp8c• •nd Intr•atructuie thePr&S¢b4oIw￿bo•tsl?lo Ilex MO￿ to p￿t•S rt•Od¢d. Tnè•nrwel gener8lrne8tlnql• hg1(I In AibtumnT•rm andcommlttae nieotlnD •1• ￿ld •¥•ry hall twrn. Th• ¢hlrtty'• oblg¢th1810 ¢nTh•n¢e tre de¥eWment •id educ￿10￿ oi pth•rtly under the SMIU￿ry school •q• byoneouwingp•r•nt$to unaoritWdnd provid• 1ofih• ne•¢J$otThthrettiidr•ntnrouih communitylroupi •no t)y'. Offerin¥•ppropri•ie p, oduc•¢b)n •na ¢•r•faciirtlos. and larnltylmmiwand ?xtgnded houf$if¢>upg. toKethei r4hiOPpOrtunltle$for•lltht6h￿jln Whate￿rth￿r rAcg.¢ultur•, ielllion, rne•n8 01 bllity EncouTailngthe ￿￿dy011￿e hpedsot suctr chIld￿n •n¢ th•lf i•rn1118sand proThtini pubU¢ InWr¢•i in •Dd recDgnltion olsu¢h needs irttheii local we93. Arhl•v•m•nts •nd p•rt¢mi•n¢ Th• cTh8rtytook Dverthe•ctknfj8s olthe H•rirr* HiltMp ￿e-ScI￿OI on I Srf¥tsmber 2Q)9

Harlow HIUtop Pr• &hool Umlted Trn$teos' Roport Fundr•l•lni Duiin8 lh8cour1eofthe￿8rwe hadvarfouslundix1gictr￿itsand eVeThtsV￿Ch Includé:_ Ba8s2School 16S.LY) Halloween P8rty 225.22 Christrna8 C&rd Fundr4i$i 94. E85y Fundraising 492.43 Wreath Mikin¢ 463.51 Storie$with Sani 403.25 Christrn8B R8ffte 115.(KJ Mothef$ Dty Raffle 51.30 Pirote OBy8 Mini Mil fj49.42 Du¢k Race 126. Attprnoon Tea 718.79 Fathgf5 Day H•rnp¢r 15. CIOlhes Bank Fun#$ 31.35 Summer Fote 114.SSI Tot•1 ÉJ.SJS.72 Th15 year88v411h tho pr￿QU￿wS ¢h•il•Dgini rowfvndrsI￿ •CiMtyarMI •Weatherand tlmln8 Isitseonthe •ummer Fats rmani ihan numb¢r¥ %stro nol w•'d Thopgd. lowMr. Bs vrfor the fBniwsiic Yoiuntaryteam pulled out all tn• stops w• stlil man8iod a Dumbw. We rély on t￿8 fundrèisirrf 3￿pOrt to enie Lts to puichase n8w éducatson•l •lOS 10 molni¥ln pruw51onol4 hi8Th-qu•lity3eNice foroui chlldrnn. ￿￿110 B•n￿tt Ihgtrusteeg h3¥e hod due regard tOlhewid•nce igued bylhe ch¥ityCOn￿111lryTh1)Tr hJbi+c bèllllii. Athbvrfm•nt• Oollvuin4 B x¥enthyearolsuipbJ¢es. dr￿￿n tycontlnu•d hiih numws of¢h1ldr•Nsgg￿Qn9 buokoa. en#bUni cont￿￿ed remvestrneThi back knto the fvevsch0￿. Thts4$0 gN•• • (OOO plgfform loFth• two yvarjwhereihe slzable t8x and w•8¢$ in¢r¢aso$ wry)u¢ned in thorngst rgcent bu¥ R•irnvo￿￿ o•ek inioihO Plè-sc￿￿l hol bmn slqnffj¢8ntwithfin•limprwement¥to and we5uurc8s foi ihe up£twrs room 8nd rnorg 81Sll88ato afhf¢ Wat¢Aea$ ol pre4cThoDL s￿IltraInI18haS also continuod through thé ￿hr. The Pre-school has rKMg8ined 1nlfjalpi8nnln¢consent rot tn• rÈd&Yèittpmentof tho ￿ll¢dIng Belconyto tnbie rnore 5p8ce to he￿ wbth Chxd of addhlonal na8d$. The rho Foiist Semoi Piojact. r8-dovgiopingthe area bdi8cern iothe Prtsscrthwll happen pottwotkon bAi¢ony

Hallow Hllitop Pr• S¢hooi Llfflll•d Tru•t•••' Roport Flnartei•l r•vlwaf HBld in I1￿%￿1h thg¢harity¢ommissimSgu￿B￿D8S &Jrpiu¥88 overthis Iwl8re iAbwied irttothe l•ttin¢ kn m&Mirnltheobj•rtP4es•s set wi abo% IheGhaity'sfundinels recelvad trom three m•ln wur¢e$'. From luno I￿81n8 •ciNitl•s h¢W Ihroueboutthe xpA18mi¢ >wr From th• p•ym8nl ol 5088ion lees ¥vthe LocalAutMrfty Ifortnre• lOtsury￿ro1dS fw ￿n￿er$I[ 15 nour prthAslon an¢J extended 30 hourentrtiem•rrtl. OMI￿ yym8nt of ￿1$1￿n tee$ by me LocéiJJth)iity ffoi threetofourye•roidJfor ihe un￿rI41 15 hour pl0￿￿0n antj ext•na4d 30hour 9n1￿￿rnONtl. From pBr8nts Flrture eonjiderthns Wg w411 cmtlnve io look foi to thvrtis• and prornoie Llttie ¢rK•i• to ¢nsur• d•m•naibookinp increa¥¢ throuihoul thfracattemlcyoaf 24125. Stat•m•nti ottrw¥t•••' r••po￿bIlItI•l The tru8t80$ Iwho ore also ditedorn ot Hèrfow Milltop School Llmrtefj the purposes of com￿nY l•wl 8re T8?ponsibl lor prep•rin¢the Tru¥ieo$' Annu81 ièport ènd thaNn8￿101 st•t¢monts m xcoi¢Jancewfth applicobl¢ l•nd Unllod Kingdem Goner4llyAccEpied Accowtinll Pr8ctie•. Comowy Lth requiw ihe truste88 10 prnpoie lin•nci•l ¥tJtemenisfore•ehffin•nciÈl ￿•r hkh Irue•nd 181rvlew ol the st•ie ot 4ff41is Of tho ehari18018 compwy Df tl% incornini resourc•s and appllc81ion o11890urcBs, Includlnl the income and expondilure of the ch8ri18bie rDrnp•ny toi ihpi perlod. In prepariw the•¢ flA8n¢i41 518tement. lkne tiugt¢•$ •r• r8qulr¥d to.. - 5aièci iuit•bie •EcouniinipoUcl8swdlhon ApptyThm¢M8i¥i•nriy ObseNe th4 methoth ¥nU principles oltho car'iie$ SOAP- Mak6ju¢g¢m¢nig 8ndesrlm8tes th8taie feason&ble•nd prtjdent.. Statewhethei oppli¢4ble UK ￿￿UntIngS18n￿¥d3 begn ILXitr4a, wbjecito anyrnateri4departur•s dlsclo$ed 8nd expluined in theliDonci81 Sf8teffnts', an Prep4r•ihe I￿anGhaI3t81Bffj?n180n the ¥oin8 concern ills Inappropri8tetopre$umÈ th8t the chariiabie Gompany￿￿¢OnlInue lnopw￿n.

H•riowHIUtop Prn SchwALlfflbt•d The irusteej li• f¢$ponthLo fry k•8W4 WOPDr r•totos wP4ch dib)Je xcuiiGy time the lfjn•nci•lp¢iilipn ofth¢ tha1￿￿e ￿mp￿Try ind wblethem to•n8ur• th•ithe fi￿nc￿LS[t0￿￿rnts cornrtyWth thi CompanlesAci 2(th. 1•swJn%t4•fryJ•trf￿￿rftht o¥¥fjtsotth? Gh•bl• comi•ny•nd h¢Acafor tsin¢st•pslorth•pi•wniioD ollrwJ•nd srn•iie•mp•ryyo￿•n Th13 Mpon h18 beon prnpw•d In •¢coidwte ¥4th Ihe ]PffA￿ pro￿8¥y￿ fow undw P8rt 15 01 th• Cortwi••A¢t ZWB pro0 tyihvbo•r¢ tsITiuuo•sAtir¥ m•thon 21 F•y•2024wd I￿•d afi

Company registration number.. IM99016 Chwity iegistration number: 1129463 Harlow Hilltop Pre School Limited IA¢ompany ￿MIted bygu¥r•nteel Annu41 Report 8n¢J An8nCl8iStst•m•nts lor thtry￿r Endo0 31 Atsguit2024

Harlow Hliitop Pre S¢hooi Urnlt•d R•ler•nc• and Adminlstratlve Det81 Trust•ts AV889 J Boldry B Priutl8y Prlncip•lOffl¢• Herrogate Crlcket Club St. George's Roo H8rro4ate North Yorkshi HG298P Thi ¢harlty is incol￿rated in EnO•nd Walea. Coff••ny Arfl•tr•llon 14wnb•r 6699018 Ch•rlty R••trotlon Nwnb 1125483

Haflow Hllitop Pre School Limlted Stotemont of Flnaneial Actl¥ltl•s for tho Year Ended 31 Augu1 2024 (Includlni In¢ome and Expendituro A¢¢ount and Stwemont otTotal Recogn15ed Gains and Lo8$0•) 011￿r￿d Tol•l 2024 Not• Incom• •nd Endowment¥fr¢xn: DonBtions and legacies Othérirading octivities Tct81 Income 3,536 234.923 228,459 3.536 234,923 238,459 Ewndftur•on: Otherèxpenditure Totsl Exp•nditur¢ Net income 1229.5871 1229.5871 8.872 1229.5871 1229.5871 8,872 Net movemeni In¢und8 8,872 8,872 Total lun¢Js broughtlornyaid 15S.336 156.336 Totallunds c8rriedlo￿8r(j 13 165.2D8 185.208 IXth•rlund• 7ot•l In¢om•4nd EndoYMnts trom: Donations end leiacles 0th8rtradlngactSvrtle$ Total Income 6,474 204,580 211.054 6.474 204.seo 211.054 Exp•n¢Mtur• on: Other ¢xp•nditure Toi81 Expofiditure N818xp¢nditure Ngt movement In lunds R•cOnclU￿1￿n Off￿dI 1187.5871 1187.5871 23.467 23,467 1187.5871 1187,5871 23.467 23,467 Tot81 funtjs broljghtfo￿9rd 132.869 132,869 Tot81 funds carried forwar¢ 13 156.336 156.336 Allof th¢ chgnty's 8Clivi1188 derive fromcontinuin8 Oper￿￿5 dyringth8bove periods. The funds breakdown for 2024 is shown in rK)te 13.

M•rlaw Hllttop PM khooi Llml¢•d (R•el¥tratlon numb•r: l)6889018 BalanM sI￿•t M •t 31 Auiu8t2V 24 Ilx•a •#• Tan•bl• •srts 12.713 11.274 D•btors C•¥h ¢t b•r•nd In h•nd 184.215 184,614 13.63 175,938 176,80 18.265 10 I￿,97? 178,641 T•i•i••i•t• l•M a¢wrnntll•blllll•• IWJ,690 144,116 11 N•t 193.690 184,81S Fund••tth• lund• 184,816 'X6B8 184,818 Fof tho fin•ncl8l>wr •rtOlW Sl Auw 2021 Ihe cherny •• to•x•mpTIM from ¥uditund•f 18Cllon 47701th• Comp•nl••AOt20C¢f•WnK￿v￿•￿ ¢offlpth••. Diwlor'r•ipoTh$iD¢iitle& Th• m•mbw• r•¢p•d tho Ch¥￿ to oi ns •ceOLM￿ for th• S•AI 111 qw8lb)n In xcyd•n¢owtth 47fj: •nd The dlrvtor8 Iilr r8#p￿￿ty￿11eS Iw 4th th• r•wem¢nts oflh• A¢t •¢mUn￿r41 f•eordB •ndth• PrnPWtion gl •e¢ourit#. ThesB iGoounii h•A been w•p•r•d th• prtyiw&tss •pplBNé to crthp•rios wW4Gt 10 Ihe ?rnAII rn¥rn•. 'fh• fftnwKlal O tp 13 ww• tr¥ th• Ifull￿. and •uthwlwd itywje on 03 DtUmhr2O24•nd*￿1a￿fft th prfèth

H•rlow Hllitop Pr¢ 5¢hool Llmlted Note$ to the Flnanelal St•t•ments for the Year Ended 31 Auguyt 2024 ch•rIty￿at The eh8rity 18 a chodty Ilmiied by gu¥ant¢e an(1 conséquéftiiy does rK>t th8te capltai. E&h ottbetru5tees 1$ liablgto contdt)utè on 8rno￿t notexteoding£1 I¢W8rd$ the assets ofthe charityin the 8veni of liquidation. Accountlng poknci•s Summary rsl sb1nlll￿nt xcounllni pollcl•x k•yxcoUtttl￿ltIftl•tI3 The p¢ineSpal $e¢ouniing policiES appli•J in the pr8p&raiion of thes• finaneial statements are ¥gt out below. Thea8 pollcies hwe been eonsistently applied fo 8llthe ye•fs pr￿ented. unless ￿he￿ISe1￿¢l. Stat•rn•ni rf ¢•mpll•nG• The Inanclal $tat•ment8 hw• prepwed in accorylance with Aeeounting and R?portin8 by Ch8ritie.' Staternent of Recommended Pract￿e 8pplieabie to charitiq¥ prgponng their oc¢ount8 in 4eeordanee with th• Fin8n¢ial Aeporiing andird bppiicable in the UK ond Republic of Iwl8nd IFfiS 1021 (effective l January 2015I- Ichwilies SORP IFAS 10211. the Financi61 Reporting Siond$rd gppli¢&ble in the UK 8n(J Republic of Ireland IFRS 1021 èndthtCorfwanle¥Act 2006. Hario•4 Hllltop Pre School Lirnited m¢w$ the detlnttk)n ol g P￿iC ￿ne￿I enity urwjei Ffts 102. As•ts and 118blllll6s sre Inltl•lly rxo8nised at htstorlcol eost ow fr8n￿¢t1￿) Volue unle39 Othewse st8t•d in thi mlev8nt •ceountini policy not•$. Oolni¢on¢n Thé truet¢88 consider that Iheie awe no mgtgri•1 un¢¢ft•lntb$ about the ¢h•wity' alxlity to corttinut 88 a Rolno concem nor iny aiqnificant •w8sof w¢ert8lntyih•i affeet tts cawrying voiw of 993et3 held bythe charity. Exafflptlon trom pr•p•rfni• 04th fi•w•tsl•m•nt Th8 chariiy opi6d to a8￿ adopi 8ulle￿n I publlsh¢d on 2 February 2016 ard hevt theiefoie not ineludbd 8 CAsh llow $tatoment in ihe3e fin4nEial staiefflqnts. Incom• •nd •ndowm•nts All in¢ome 18 reeogniJed onc? the ¢h4rwy has gntitiement to Income, it prob8bl• that the Inc￿ne will be recei¥ed and the amount ol the irtomo r4¢8i¥8bl¢ c8n ¥¢ me83Uted ieliably. Dqnalionsand loga¢l•• Dgnation# ire rEcogThised vthgn the ¢h8rity hos been notifie(g in Wriiing ol both the •moLmt and settlefflent d8te. In the event Ihat 4 donatk+n 18 $ubioct to CoThJ￿￿10TrS th8t require a level of performance by thg ¢harity before the charity is entltled to the fvnd$, the income is delvrELI and noi until eiihei those condrtions awe fully met, Dr fulfllm8nr of those coThJitions 15 v*KAty wlithm ihe control of choriry &nO It is probable th81 thes¢ conditionswIII befulfrlled in the reporting perityj.

Harlow Hilltop Pro School Umft•d Note¥ to th• Flnanclal Ststementi for thè Y•ar Ended 31 Au8U•t 2024 Grants r￿a￿•￿Ie Grants are recognised when ihe charty has 8n oniiiierrent to the fvnds and any ¢onthti¢ns linked to th6 8rants have been mét. Whére pertomi8nGe conditlOD8 are 8ttachèd to tme Krant and Bre yet to bo mèt. the in¢omo 18 recoKni$ed a3 a liability and included on the balance sheei as deferied inwme to be ￿leasad. Defr•d Incom• Def8rr¢d income represent8 amounts ￿ceIVed fLY I￿Ur0 peiKx13 gnd is releaJed 10 tncoming res￿rGe9 sn the parlod forwhlcm, it ha¥ b•¢n reco￿￿. Such income Is only defenoa when.. The donoi $p8cNlèsth•tthe 6r8nt ordonation muonly be LLge(l inlLrture accountin8 perlods,. or The donoi h•$ impas•d condltionswhKh mlw ￿ mot b•tor8 the charityThai uncon¢rtionaiontitlement. ExpBfidltur• Alt expenditure 18 rocegnlse(l once there ig • le8d or ¢onTUCtlve Ob￿￿¥tIOn io thai exp8nditurg, It19 probebl 8¢ttlement 1$ requlrod ond the 8moiint can be rne8sur•¢J reLi8bty. Ail COSt# are gllocatgé tg th• 8pplic8bl• oxpendlture heading that a8grwt• simiLqr eD¥ts 10 that ¢ateqory. Who10 ¢O$tJ ekrtnoi be ¢lre¢tty affrtbutod to particular headlngs IAey b88n 8llocate¢l on J b8si8 conglstent wlth tho use ol re8ource8, wilh centr81 $t8ff costs allocaiod on the b8813 01 Urne spent. and deortti•ilon ¢h8r8es allocated on the portion of rhe a8set'9 use. Other aupport Co￿58r• allo￿ted based on the 3pr89(l of ￿8ft¢091$. Suppon ¢4•t• Sjpport ¢0813 include centfal lun¢tion8 8nd h•ve been 8llocatéd io è¢tMtyCOSt Categories on a ba￿5 coDg18r8nt with the us• ol resouf¢?$, lor ¢x8mpie. èllocwlnK property cogt8 by floor •rea#. or per coplta. stafl cost¥ by the t¢rng 8Pgntqnd othor eoits by u801e. T•x•iion The charlty is eoniidèred to P888 the ie$t$ set oul in P•i•graph 1 Schgdule 8 ol Ihe Finance Aci 2010 and thorofore It meets thu dfrfiniilon 018 chorW1￿ company lor UK corporation tax purposes. Aceordlngly, tha charity ie potentially exampt from taxation in re8pe¢i of income or c8p6t81 Din4 rec•fv•d within c•te%Dri•• covered by ch￿Ier 3 Part 11 01 the Cofporation T8xA¢t 2010 or SectioTh 256 ot the T8x8tion ot Ch4r8e8ble Gains Act 1992. to the exterbt thjt such In¢omy gam¥ ure applied exclu?Ngtyto ¢h8ritable PLWPQ¥•8. T•nObl•llx•d a•••l• IndNidua( fixed as¥etS CO8ting £0.00 or more a￿ in￿1￿11Y rècorded at ¢081. leu any subjequeni •¢cumu￿ted eoreeiation and subsequent accumuLato¢ Imp•irment losses. Deprlclatlon and m•rtl¥atlon Depre¢18tlon is provided on ianwblè fixed Sssets so 88 to write off ihe cost ot V8luation. ie38 any estimated r68idu81 value. overthelr•xp¢cted useftAecorK)mic Irf0 88 foliow9.' Land buildlnls FNtures and *tting8 2041 stiaight lin8 25% reducing

H•rqow Hllltop Pro School Llmited Note• to the FlnancialStstement• forth• Year Ended 31 August 2024 Trad• d•biors Trade debt¢ys ole 8mount¥ dug ftom eustomers lor merchoNlise solo 01 s¢rvl¢e3 perIOrr￿lI in the ordinary course ot bu$ines8. Trode debtors are reeogni88d In￿811y•l ihe tran$8etion Theyare subsequently maa8ureil8t amortised cost U8in8 the eff•¢tive Inte￿$t rneihod, less provision for impairment. A provision lorihfr impairment of tiad¢ a¢btQl8 18 8818blished wtten th•r¢ i? otsiectwe evidence that the charity will noi b• ablg to Collect all amouAts due accordingtothe orwn•l t•rms of th• r•c•ivableJ. C•8h ¢••h•q￿v￿•n19 Caah 8nd eaih equi¥al•ntJ comprk on h•nd •nd cau deposit$. and ott￿r 8hort-rm highly Ilqu InvBstrrnnts th8t BY¢ re8dlty eorNertible io 8 krwn gmount of snd are subject to An In•l8nlflc•nt rfsk of enanie Invalue. Trad•crndlto Trod• er•ditors ir• obligaiion4 to o8y lof ¢0¢48 or ¥ew¥icw Ih•t Iw4e been •cqulf&d In th or¢in6ty ¢our#e ol busine9? from suppll•rs. Account# p8yable are ciag8Sfied •$ Gurrent Ilabib'ties if the ch¥rity doe8 noi have on uficonditicnal ￿ght. 81 the end of reporting pe1￿. to defer set(18m8nt ot Ihe ciedrtor low at leèst twelve months 9ftoV the rèporting date. 11 ther? 15 an un¢onditson81 ioht to d¢fer 3¢ttlerneni lor ai Le8s1 troive monTh ttfteithe reportlw datè, Ihéy aro pre80nied 86 nonacurren11l8￿'lilie$. Tr#dt creditor$ or? reco8nSsed InitlAIIy ai Ihe tr8n39Ctlon price and Subseq￿n11Y rn••surod at Amortl$od ¢08t u8lnith• Èffècti￿ Intore8t mèthod. P•n•lon •nd oth•v po•tr•llr•mnt The ¢hortty operatei a dellnèd Contr￿￿110Th pthalon is a pemion plan und¢r which flxed contribuilons are pald into • ￿nSIon lund and rhe chwty h•$ no ie881 or ¢onstructive obligation to pay further contribuison8 ev8n il thB fund noi hold SLthci8ni &8seis io p8y ail èmployees the benefitj rel•ting to erfflployeo seNl¢? Inth•¢urr¢ni and piior peilods. Contrlbuiions tD d¢tined Coniiibutlon pl•n• ar• fqeognlsed in the Statement of Finonci81 Aeiivitie9 whon they ore due. IlcontrlbuiTron pwmont$ •x¢••d th¢ contribuiion due forsthyice. the•xc$u 1$ re¢ogr4sed as a prepayment. Incom•ft•m d•nOt￿nI •nd lei•ci Oth•rtsndi TM•I 24 T•)tsl 2023 Donations and leKacies', Donaiion$frorn In(Jiv#luo18 3.536 3.536 3.536 3.536 6.474 6.474

Harlow Hilltop Pr• School Umlt•d Noteg totho FlnanclalSt8tements lor th• Year Ended 31 Au8U8t 2024 In¢omo trom •th•r tr•dlnKacthtti Tot•l Tot•1 2023 Tradinglncome., Other tradin8 income Other ineomé from Olhevtr•din¢ 8￿NitieS Grant in¢gm• 234.443 234.443 204,454 126 234.923 234,923 204,580 Oth•r•Mp•ndrtw• Oth•r1w￿l T<>t•L Total Staff colts W8geg•n¢ g•14fl•8 P8n$ion Coy Other 8t4ff ¢08t• Depre¢i8tion. amortl$8tion on¢J oth&r simi￿rcD4 AILocited suppM Costs 164.958 1.933 2.410 4,300 164,958 1.933 2,410 4.3ty) 55.988 133.483 1,318 536 3,80e 48,442 55,986 229.587 229,587 187,587 Stjff co•ts Tha aggrewe payroll eostswtrg 48toll(hvg: St•ff ¢Q•i• dufiniih•y••r *•r•: We¥•s 8nd salaileB P8n8lon costs Oihei staff costs 164.958 1,933 113,915 1,062 705 2.410 169,301 115,682 The morthly 8vefo￿ number of per$on$ (Incl￿j{￿ SEllb)r m8n8gement t￿mI employed byihg charlty durlng th• year expre$se¢ as full time 8qui¥alenig w9$ 88foiiows: No Mo Employe0$ No Ernpioy¢e I￿01¥&1 ￿OluMents of moreth8n ÉW,I)OQduringthByeai. 14

H•riow Hilltop Pr• School Umllod Notes to the Fln8nclalSt•tement• forth• Yéar Ended 31 Augu•t 2024 T•￿10￿ The charity is a rvw'5ter8d ¢hority8na i8theretor• 8xemptf¥om WK)n. Ta￿0b1• fLv•O ••••t• L•nd •nd Pl•nt tsulldlw rnichin•ry Fumlture An Equlpm• T•tal •qulpm•nt Co At 1 Septomber 2023 Addltiolls At 31 Au8USt2024 D•pteclthtion At 1 Sqptembor 2023 Charge for the year At 31 Augu812024 N•t b¢okv•iu• At 31 August 2024 Al 31 Augu¥t 2023 52.0)9 4.196 1,008 259 21,233 5.479 26.712 78,446 5,738 84,184 52.009 4,196 1.267 52.009 71.254 67,172 4,299 71,471 249 186 3,864 15,118 S2.009 3.449 747 372 11.S94 9,979 12.713 11,274 D•btor• 2a2J Pr¢poymenti Other debtar$ 399 399 888 10 Cvedltor& imourff•lllnidu•TA4lhln 01￿Y•#r Trodo¢redli¢r8 Oth81 credltor4 Accruats Deferr8d income N8tWB8eg Othertaxes and sodal security 2J26 1.629 939 3,637 3265 Crodltors: amourrt•taii4u• •ft•roTr•y••r 2024 2023 D¢ferred wbcome

Harlow Hiiitop Pre School Llrnited Notey to the RnonclalStst•ments for the Ye•r Ended 31 August 2024 12 P•nslon nd oth¢t s¢hem• D•flned ¢•ntributlon p•n¥lon•chwn• The charity oper8tu a delined contribution pension Sche￿¢. Th• p•nwon cost chatge for thtt year repre¥¢nt8 contrlbutlons poyabie ty eharityto the schame ¥Thd arnountod io E1.93312023-£1.31BI. 13 Fund¥ B•thre t 1 Inromw A?￿urteS •p•nd•d B•l•nco It 31 Augu 2Q23 r••ow¢•• Ot￿1 lunds 184,816 238.459 229,587 193.688 Bknctt 1 S•pt•+thr 2022 In¢¢)ml A••ourc•• •xp•ntl•d Bil•nc• •1 31 A￿￿$1 2023 rt•wr¢•• Qlh•rlund• 161.349 211,054 1187,587 184,816 14 An11￿5•￿ n•t&•Mt• b•tw••n ftwKI• Unr••irl¢t•d funds 2024 2023 Tot•llund• T•nOblelixéd as$eti urr•nt a¥sets 12.713 184,614 13.637) 12.713 184,614 3,6371 11.274 176.806 13.2fj5 Current liobi1th8s rodSt¢i$ ¢ver 1 year Total net 088019 193,69) 193.690 18d,815 15 Anal￿1¥01 n•tfundA At1 S•pt•mb•r C4•hfl•w At31 Auiwl 2024 Sh at o￿kand in hènd Net ¢ebt 175.939 175.939 8.277 8.277 184.216 184.216

INDEPENDENT ACCOUNTANT’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF HARLOW HILLTOP PRE-SCHOOL LIMITED

We report on the accounts of the club for the year ended 31 August 2024.

This report is made solely to the members as a body, in accordance with the terms of our engagement letter dated 25 June 2014 and the provisions of the Co-operative and Community Benefit Societies Act 2014 (“the Act”). Our work has been undertaken so that we might state to the members those matters that we are required to state to them in an accountant’s report and for no other purpose. To the fullest extent permitted by law, we do not accept responsibility to anyone other than the Club and the members as a body, for our work, for this report or for the opinion we have formed.

Respective Responsibilities of Officers and the Independent Accountant

The organisation’s officers are responsible for the preparation of the Accounts, and they consider that an audit is not required for this year and that an independent accountant’s report is needed.

It is our responsibility to carry out procedures designed to enable us to report our opinion.

Basis of the Independent Accountant’s Opinion

Our work was conducted in accordance with the requirements of our professional body, the Association of Chartered Certified Accountants. Our procedures consisted of comparing the accounts with the accounting records kept by the Club, and making such limited enquiries of the officers of the Club as we considered necessary for the purposes of this report. These procedures provide only the assurance expressed in our opinion and do not provide all the evidence that would be required for an audit, and consequently we do not express an audit opinion on the view given by the accounts.

Independent Accountant’s Opinion

In our opinion:

• (a) The income and expenditure account and balance sheet are in agreement with the books of account kept by the organisation under S75 of the Act;

• (b) Having regard only to, and on the basis of, the information contained in those books of accounts, the Accounts comply with the requirements of the Act, and

• (c) The organisation met the financial criteria for the exercise of the power conferred by s84 of the Act in relation to the preceding year.

CCF ACCOUNTANCY LTD

Ground Floor 30 Victoria Avenue Harrogate HG1 5PR

07/05/2025