LirrLE DUCKLINGS PRE￿cHOoL BASINGSTOKE DIRECTORS. AND TrUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST AUGUST 2023 Company No. 7722O521Reg￿tered in En&rfaThJ arKI Wale51 Charity No. 1132767 LIThLE DUCKLINGS PRE4CHOOL BASINGSTOKE CONTENTS Page Dlrectorfs roport Stat•rn•nt of Financial AGtiviti Balance Sheet N¢)ts8 to the flnanclal 8tat•m•nt8 7-11 Independent Examlnerf8 Report 12-13 LrrrLE DUCKLINGS PRE4CHOOL BASINGSTOKE REPORT OF THE TRUSTEES FOR THE YEAR ENDING 313T AUGUST 2023 Chair's report Tho trul1￿ to pr?Mnl their annual diroclor6' report together wth th flnenci81 ststement8 of the ¢h•rrty for the year ending 31st AuguBt 2023 which are al80 prepared lo meel ¢he roquirermntts for a direciorn, rwi and aCC￿nts lor cOm￿nI*S Aet purp0888. The financial statements ccmply with the Charitm kn 2011, th8 Compani88 Ac4 2006, the Memorandurn an Articles ol Associ8Uon. 8nd Acc(uiVng #nd Ropolting by Charili05.' Statement of Recommended Prnctice applicable to c*arities praparing their counts in acCOrd8n￿ with the Fin•naal Reporting Sthnd8rd gpplicable in the UK and Republic of Ireland (FRS 102} Lucy G￿Me9 Chair LJrrLE DUCKLINGS PRE-SCHOOL BASINGSTOKE REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31ST AUGUST 2023 (contlnued) Roference and administrativ• d•talls Charity nurnber Company number Regi8tered Offic8 1132767 7722052 Holbein C105e Basingstoke Hampshire United Kingdom RG213EX Our advl6•rs Independent Examiner Blad( & White Chartered Certified A￿AUntants Bank CAF Bank Dlr•ctorn and tru8t• The dlrectors of th8 charitable company (the charity) are ts truslees for Ihe purpose of charfty law. The trustees and officers serving during the year and since the year end were as follow8.. Chalr- Lucy Grimes Trustees., Catherine Mansbridge Charlene Duplock Charlotte Miller Fe Scotting Michelle Hidson Pelin B8iley Rhiannon Baker Sarah Gardiner {ceaged 17 J8nu*y 20231 (wont•J 20 Jun• 20231 {c0180d 20 June 20231 (￿￿e￿ 5 20241 (￿Sed 20 thjne 2023) Director5'. Catherine Mansbridge Charfene Duplock Chadotte Miller Fe Scotting Lucy Grimes Matthew 8ai18y Michelle Hidson Pelin Bailey Rhiannon Baker (￿Sed 17 JaNwy 20731 Iwoponted 20 June 20231 loased 24 November 2023) (ceased 20 June 3)23) nsiblè for keepiro prcper #cec￿nI1ng r•¢tyd$ 4thi¢h diKb8•. wilh rwon•tAe accuracy any tlma the financial p)sitson of thè ¢h8nty and lo en8t4e them to enswe lh￿ the fin•r*lo1 it4t•m•nli comply with tho Compani88 Act 2006. Th•y •r• 0180 r•$p¢nilbl• for Bahguardin9 th• a88•ts 01 th• ch8rilabl• eompjny ond hon￿ for tsklng r•awnablv 8tsp8 lor tho plevenlkn •rrt1 dgt•c*bn ol fwd #nd ottwr irn•guLgrili•8. Th& Iru8tse8 ertr responslble for the m•th8ne• and Int•grtty ol tho cowyat• and flnanThal infomigt1l￿ Indudod in the Char￿￿blo ccfflpanls web*l•. Leglslatlon in the Unillad Kingdorn governing the prepar8y￿ and di88emknaWon of flnandal #tatemonts may thifer from legl8Wlon ￿h01￿u￿10ic1lTh. y order ol the 8o*d Slgn¢d cn behalf ol th• Tru818es Slgnature.... Lucy Grfmes (￿aIT Date..... 2)..l..S..l..Ll+ Pay4 LITfLE DUCKLINGS PRE-SCHOOL BASINGSTOKE STATEMENT OF FINANCIAL ACTIVTfiES {INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST AUGUST 2023 Tot 2023 2023 2023 2022 IrKamlng RMourc•• Income and end￿mOnts from: Charftable acb.vll Investments Other income 142.077 1,146 142,077 1,146 136.675 Totd In¢om• 152,671 0 152,671 142,953 R••ourGv •xp•nd•d Exp8ndlture ￿.. Ralslng funds Charitable adI￿lf8$ 324 132,531 324 0 132,531 164 125.554 TotAI •xp•ndltur• 132,855 0 132 865 125717 N•t Incom•ll•xp•ndfturnl t￿lor• Inv••tm•nt 19,816 19,816 17,236 N8t galn8111098as) on investments N¢t Incom•llexpendiiur•l and n•t moY•m•nt In lundg for th• y•ar 19,816 17,236 R•Mnclll*tlon rffi•nd• Tctsl funds brought foThvard 110.727 0 110.727 110,727 Total funds caNied forward 130,543 0 130.543 110,727 LirrLE DUCKLINGS PRE￿cHOoL 8ASINGSTOKE BALANCE SHEET AS AT 31ST AUGUST 2023 2023 2022 Current As8•t• Debtors Cash al bank and in hand 131.043 107.349 131.043 107.349 Cr•dttor•: amounts Iolllng du• wlthln on• y••r 500 500 Not curr•nt as••ts 130.543 106,849 N•t aM•t• 130.543 108,849 C•pltsl Fund• Unr•Jtrl¢t•d Fund• R••trlct•d Fund• 130,543 110,727 Tot•1 fund• 130.543 110,727 Apwoval The direcloT3 are satisfied Ihal Ihe company is entilled to exomptim the prowslons ol the Companle8 Act 2006 Ith8 Act) relats.ng to the aud5t of the ljnancial st8tÉrnents fr* the yfrar ty W*1￿ of 8ectirm 477, and t￿1 no m8mber or membor¥ have reqU￿ted an audil p¢rnu¥nl 10 secllfyn 476 of the ACL The directorg acknowl•dg• their responsitAIty fty com￿y1￿3 *ith the r•quirnmonts of th• Ad wllh resped to a¢counl'ng records 8nd the preparats'on of 8ccounts. Th•8è I￿Ounts ha￿ b¢•n yepared In •crordanco the provlskns wkatla to compgnlgs sublfjct lo the smdl comp•ni88 reglm•. These flnanclal statements worg approved ty the diro¢try5 on￿L￿and signed ty. Signed ￿ ￿haK of the Truste Signaturè..... Lucy Grim86 Oireclor Page 6 UTTLE DUCKLINGS PRE-SCHOOL BASINGSTOKE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 ST AUGUST 2023 countlng polici The prSnclpal accounting aknpted. I￿9￿ments and key sources of estimalon unCert￿nty In th• w•p8r8tlon of the financial ststements we as folknvs= a Baols ol Jccountlng The accounts hove been prepw•J in acccrfdance wilh the Statement of R8commeThJed Practice.. AcKounling and Reporting by Chwities preparng their aCC￿nIS in acecKdanc8 wlth the Financial Reportlllg StsrHJard applicatye in UK and Republic of Ireland IFRS 1021518ued on 16th Juty 2014. Litue Duckling8 Prn8chiol BaslThJst(*e meets the d8finth.on (rf a putlic entity wder FRS 102. Ag$ets and liabiltie$ gr¢ Infib'alty recognlsed at hIst￿l¢al cost or transacticm value unless olherwse $18ted in the relevant acl￿￿trI¥j kW)ky notes. Thera are no slgnlftcant ludgements made in the [￿8$ of appI￿.ng the enlity8 oGGounting polioes. b Pr•parntlon of th• account• on a golng ￿ne•rn b•*l¥ After revlthno the charllYs lor•¢asts atsj wIec￿OnS the Iwslees have B rea8onabl• expectstlon th81 the charlty has adequate resources lo contlnuo In operational extslen lor1tt8 for8ee¥ble future. Th8 charity Ih8rèlore C￿lInu98 to adopt lh• going concwn b8sls in prèpadng its financial stslemenls. c Incom• Fee Incom¥ Fees receivabl• are accounted for in the PorK￿ In lh¢ sprvicels provld•J. Donatlons and légacies DonatlOn8 and lagacia6 r•c•vable Iw Ihg geneAal purposes of tho ¢harity ar• uedlied to 'unre8tn'cted funds,. d Fund i¢¢ountlnll Unrestiicted funds are 8vailabfe to 8p8nd on aGbvitie8 thal any of the purr*)8OB of the Gharity. R8Strirted funds 8r8 d￿all¢￿S wthich the dMor h8s speufied we lo be 801ely used for parb"culaf Bress of Ihe chantrfs wDrk ￿ l¢y specifK projects beirwJ undethken by the chorty. Exp•ndltur• and Irr•cov•rabl• VAT Expendllure is r8cognised once there 16 a legal or c(¥18truthe oblvJatIc￿ lo make a p8￿Ment lo a third party, it18 probable that settknonl be required, and the amount of the oLqigation can be measured reliably. Expendlture Is classrfied uneer the f￿l￿ng m headirys: Cost of ralslng funds comprise the costs of marketing . Expenditure on charitabl8 actswties ineludes the costs of salaries. and other acts'vities undertaken to lurther the purrM)ses of Ihe charty and thelr assodatsd support costs. . Other expenditure represents those it￿$ faHlng into any other heading - Irrecoverable VAT Is Charged as a cost against the activity fLY Twhich the expendthre was incurred. Page 7 LirrLE DUCKLINGS PRE-SCHOOL 8ASINGSTOKE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST AUGUST 2023 (contlnued) f Allo¢•tlon ot $upp¢)rt co•1• Support Costs are those fur￿111￿ Ihet 93¥iSt the wth ol Ihe charity bul do dire¢dy undertake charitable actiwty. supr￿ costs inc￿de the Gosts of office salarieg. and govemance costs which support the charity In the pro￿￿On of educatlon. T￿ summwy of what has been Included in suppc¥i costs is det￿le(l In note 6. g Ca•h at bank Cash at bank and in hand indud•s ush at bord( and Mi h￿￿. h Cr•dltorn Creditars are recognised %there the th8rity h8s a obligation resulting frC￿ a past evenl that wll wci)ably result kn the transfer of furHJs to a third paty and tho amount du8 to 58tUe the oblig8lon con bo m•38urnd or OGkn'malod reliaNy. Cradllor8 and provi8ionB aro normally recognised at thr setlleM￿t amount. L•g#l JtstuN of th• chirity The charty Is a company limited by guardnlee 8nd h88 no sharo cathl. Thelloblllty of éach membor In th8 8vent of vAr￿1Th￿1p 1$ Ilmited to £1. In¢om• fr¢m ¢harlt•bl• actlvltt Th¢ InGome from Gharftable actfvities relates lo fee thc(me Charged. Inv•stm•nt Incom• Total 2023 Interesl Income 1.146 Analygls of •Xp•nd1￿r• on eharh•ble a¢tlvltt N¢Ae• Du¢kHng¥ ￿•¢￿•￿ 2023 2023 Tot 2023 Salarles and benef Insurance Premlses costs Gov8rnanc8 costs Support costs 70,733 2.136 21.365 723 4.870 25,065 95,798 2,136 25.653 4,289 272 3,079 7,949 99.827 32,704 132,531 Page 8 LITTLE DUCKUNGS PRE-SCHOOL BASINGSTOKE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST AUGUST 2023 (contlnued) Analy•i• of govem•ny and ¥upport costs The charlty Inilialty idéntlfi&8 the c¢>sls ol SUPPOrt functions. tt th•n Identthes those osls whlch relate lo the govemance funcloon. Hawng IderTtified its govemance costs, the rgmalning support costs iC#Jelher wth the sy)veman¢e costs are 8pwtioned be￿een the tsvo chari12ble activtties undertaken in th8 year. Refer lo the tat4e below lor the b88ls of apport#?nmenl and th8 anal￿18 of 6upf#)rt and QDV8fnon¢a costs. Du¢kllng• QtsaGkor# Z023 2023 Tolal 2023 Gov•rn•nc• ¢o•ts Profession81 fe88 Membership Bank charg9S 458 122 579 296 120 723 272 995 Duckllnqj QuKk•r• 2023 2023 Totsl 2023 ?￿pPOrt co•t• Deposits relumed Fundraising StationKy Equiprnent Café Free SchoeA Meals T•l8phong Cleaning Unilorms Presents 74 1,064 1.452 74 1,068 2,342 1,552 105 602 891 105 602 793 620 152 10 620 10 1,240 162 4.870 3,079 7.949 N•t Incom•l(•xp•ndlttsr•) for the yo Total 2023 Th1# 1$ statod aftor charylng: Depredati(M of IBngible fixed assets owned by the dmrity Ind9p￿dent Examiner's Fees 500 Page 9 LirrLE DUCKLINGS PRE-SCHOOL BASINGSTOKE NOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST AUGUST 2023 (contlnued) Anaty818 of Staff ¢08ts, truste• r•mun•rallon and •xpwM• Tot•1 2023 Tothl 2022 Salaries and wages P8rbsiull wsts Training 3,249 2,265 92.201 2,432 616 95.798 95,249 2023 2022 Cr•dbtor•'. amounts f•llkng du• wrthln on• y•*r Accrual8 soo 500 10 Tru•t••¥' •xp•n••• No expenses were pald to afty Trustees during the ￿T, èxc•pl to r&1M￿r5e them for purcha￿8 or out of exp8n808 made behalf of the ¢h•itablo vJmpany. 11 Unr••trfct•d lund• JI unfe9￿¢te￿ fun¢Js held are unrestricted and gvailaljle lo b• aprAl8d in furfhoranGe of Littk8 Dwklings, ¢h8ritAble obJectNe8 al the discretion of Ihe TN81008. 12 RM•rv•s Polley The tmstèes h•ve revlewed the ch8ritl$ neets ft)r reserves. in Ilne the guider￿8 Issu•d by th? Charity c￿mIsSIon. and have sel aside or de5ignaled £45,C(JO to safeguard the chortys service commilment In Itt8 event of delays in receipt of grants or accTued legacies. Th￿ ap[￿ximat66 to thm months running costs. The Trustees bolieves that Teserves should be at least at this level to ￿6Ure Ihe charity Gan FWI efficignlly and meet the needs of beneficiarie5. 13 R•lat•d party trnn•actlon¥ There are no rglated pty tranSadIry￿ to rwTL Page 10 LITfLE DUCKLINGS PRE4CHOOL 8ASINGSTOKE MANAGEMENT INCOME AND EXPENDrruRE FOR THE YEAR ENDED 31ST AUGUST 2023 Ducklln DuGklln Tth 022 Incomiry RMowc•B HCC FuThYiro (>ont Other Gr8nts Fets Irom Par•rts Othor Depoglts Fundralslng Intorest reeelved 7B.020 0 78.020 2.080 47,745 61.857 5.053 120 4.395 1,146 78.050 2,159 18,455 5,360 D 78.050 2,159 39,920 se,375 5.368 90 842 69 14,112 S,OS3 120 90 4,395 48 Total InGoffllnp r•sourc•• 48 305 152.871 40,040 142.9S3 RMour¢M •xp•nd•d Rent Rales Utllltie Salarlos Pen&ons Professional I Deposit$ relwned 9.328 2,624 4.597 8.196 2,265 458 0 9,326 2,824 4.289 8,886 25,053 93,249 0 2,265 122 579 9,027 2,055 2.362 71,492 2.432 81D 9,027 2,055 4.608 6.970 20.709 92,201 2.432 947 137 737 201 737 267 39 1,451 472 616 2,082 Funclralslng Unifoms Maintwanca M8mber$hip Trainlng Insurance Markétwig Stsbcn8ry EquIpffl￿1 Cafe Free Sch￿1 m￿LS Phono Cl•anlno Pr8sents Bank charoes Correction 74 620 139 74 620 1,240 139 39 1,428 437 527 2,082 23 701 8S5 35 69 272 2,136 12 284 2,136 324 1.068 2.342 1.552 1D5 602 802 162 120 3.878 158 141 701 1.895 1.298 345 774 1.452 891 1,262 105 602 793 152 714 844 179 10 10 32 211 186 3.878 Totsl resourc￿ eXpe￿d 99.W2 32.B62 132 855 97,437 28 280 125.717 Net IncoffllFWJ resources f¢X tlle ye 4,373 15443 19 816 5,476 11.759 17236 STATEMENT OF AS3ETS Bank Balances at year end Bal￿¢• bjfwd @ 1st Septemiw 2022 110,727 93.491 Net in¢￿1￿j ￿sOurCeS for the year 19.816 17.236 Be1￿Ce el 31st Au￿st 2tr23 130,543 110.727 LirrLE DUCKLINGS PRE￿cHOoL BASINGSTOKE DIRECTORS. AND TrUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST AUGUST 2023 Company No. 7722O521Reg￿tered in En&rfaThJ arKI Wale51 Charity No. 1132767 LIThLE DUCKLINGS PRE4CHOOL BASINGSTOKE CONTENTS Page Dlrectorfs roport Stat•rn•nt of Financial AGtiviti Balance Sheet N¢)ts8 to the flnanclal 8tat•m•nt8 7-11 Independent Examlnerf8 Report 12-13 LrrrLE DUCKLINGS PRE4CHOOL BASINGSTOKE REPORT OF THE TRUSTEES FOR THE YEAR ENDING 313T AUGUST 2023 Chair's report Tho trul1￿ to pr?Mnl their annual diroclor6' report together wth th flnenci81 ststement8 of the ¢h•rrty for the year ending 31st AuguBt 2023 which are al80 prepared lo meel ¢he roquirermntts for a direciorn, rwi and aCC￿nts lor cOm￿nI*S Aet purp0888. The financial statements ccmply with the Charitm kn 2011, th8 Compani88 Ac4 2006, the Memorandurn an Articles ol Associ8Uon. 8nd Acc(uiVng #nd Ropolting by Charili05.' Statement of Recommended Prnctice applicable to c*arities praparing their counts in acCOrd8n￿ with the Fin•naal Reporting Sthnd8rd gpplicable in the UK and Republic of Ireland (FRS 102} Lucy G￿Me9 Chair LJrrLE DUCKLINGS PRE-SCHOOL BASINGSTOKE REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31ST AUGUST 2023 (contlnued) Roference and administrativ• d•talls Charity nurnber Company number Regi8tered Offic8 1132767 7722052 Holbein C105e Basingstoke Hampshire United Kingdom RG213EX Our advl6•rs Independent Examiner Blad( & White Chartered Certified A￿AUntants Bank CAF Bank Dlr•ctorn and tru8t• The dlrectors of th8 charitable company (the charity) are ts truslees for Ihe purpose of charfty law. The trustees and officers serving during the year and since the year end were as follow8.. Chalr- Lucy Grimes Trustees., Catherine Mansbridge Charlene Duplock Charlotte Miller Fe Scotting Michelle Hidson Pelin B8iley Rhiannon Baker Sarah Gardiner {ceaged 17 J8nu*y 20231 (wont•J 20 Jun• 20231 {c0180d 20 June 20231 (￿￿e￿ 5 20241 (￿Sed 20 thjne 2023) Director5'. Catherine Mansbridge Charfene Duplock Chadotte Miller Fe Scotting Lucy Grimes Matthew 8ai18y Michelle Hidson Pelin Bailey Rhiannon Baker (￿Sed 17 JaNwy 20731 Iwoponted 20 June 20231 loased 24 November 2023) (ceased 20 June 3)23) nsiblè for keepiro prcper #cec￿nI1ng r•¢tyd$ 4thi¢h diKb8•. wilh rwon•tAe accuracy any tlma the financial p)sitson of thè ¢h8nty and lo en8t4e them to enswe lh￿ the fin•r*lo1 it4t•m•nli comply with tho Compani88 Act 2006. Th•y •r• 0180 r•$p¢nilbl• for Bahguardin9 th• a88•ts 01 th• ch8rilabl• eompjny ond hon￿ for tsklng r•awnablv 8tsp8 lor tho plevenlkn •rrt1 dgt•c*bn ol fwd #nd ottwr irn•guLgrili•8. Th& Iru8tse8 ertr responslble for the m•th8ne• and Int•grtty ol tho cowyat• and flnanThal infomigt1l￿ Indudod in the Char￿￿blo ccfflpanls web*l•. Leglslatlon in the Unillad Kingdorn governing the prepar8y￿ and di88emknaWon of flnandal #tatemonts may thifer from legl8Wlon ￿h01￿u￿10ic1lTh. y order ol the 8o*d Slgn¢d cn behalf ol th• Tru818es Slgnature.... Lucy Grfmes (￿aIT Date..... 2)..l..S..l..Ll+ Pay4 LITfLE DUCKLINGS PRE-SCHOOL BASINGSTOKE STATEMENT OF FINANCIAL ACTIVTfiES {INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST AUGUST 2023 Tot 2023 2023 2023 2022 IrKamlng RMourc•• Income and end￿mOnts from: Charftable acb.vll Investments Other income 142.077 1,146 142,077 1,146 136.675 Totd In¢om• 152,671 0 152,671 142,953 R••ourGv •xp•nd•d Exp8ndlture ￿.. Ralslng funds Charitable adI￿lf8$ 324 132,531 324 0 132,531 164 125.554 TotAI •xp•ndltur• 132,855 0 132 865 125717 N•t Incom•ll•xp•ndfturnl t￿lor• Inv••tm•nt 19,816 19,816 17,236 N8t galn8111098as) on investments N¢t Incom•llexpendiiur•l and n•t moY•m•nt In lundg for th• y•ar 19,816 17,236 R•Mnclll*tlon rffi•nd• Tctsl funds brought foThvard 110.727 0 110.727 110,727 Total funds caNied forward 130,543 0 130.543 110,727 LirrLE DUCKLINGS PRE￿cHOoL 8ASINGSTOKE BALANCE SHEET AS AT 31ST AUGUST 2023 2023 2022 Current As8•t• Debtors Cash al bank and in hand 131.043 107.349 131.043 107.349 Cr•dttor•: amounts Iolllng du• wlthln on• y••r 500 500 Not curr•nt as••ts 130.543 106,849 N•t aM•t• 130.543 108,849 C•pltsl Fund• Unr•Jtrl¢t•d Fund• R••trlct•d Fund• 130,543 110,727 Tot•1 fund• 130.543 110,727 Apwoval The direcloT3 are satisfied Ihal Ihe company is entilled to exomptim the prowslons ol the Companle8 Act 2006 Ith8 Act) relats.ng to the aud5t of the ljnancial st8tÉrnents fr* the yfrar ty W*1￿ of 8ectirm 477, and t￿1 no m8mber or membor¥ have reqU￿ted an audil p¢rnu¥nl 10 secllfyn 476 of the ACL The directorg acknowl•dg• their responsitAIty fty com￿y1￿3 *ith the r•quirnmonts of th• Ad wllh resped to a¢counl'ng records 8nd the preparats'on of 8ccounts. Th•8è I￿Ounts ha￿ b¢•n yepared In •crordanco the provlskns wkatla to compgnlgs sublfjct lo the smdl comp•ni88 reglm•. These flnanclal statements worg approved ty the diro¢try5 on￿L￿and signed ty. Signed ￿ ￿haK of the Truste Signaturè..... Lucy Grim86 Oireclor Page 6 UTTLE DUCKLINGS PRE-SCHOOL BASINGSTOKE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 ST AUGUST 2023 countlng polici The prSnclpal accounting aknpted. I￿9￿ments and key sources of estimalon unCert￿nty In th• w•p8r8tlon of the financial ststements we as folknvs= a Baols ol Jccountlng The accounts hove been prepw•J in acccrfdance wilh the Statement of R8commeThJed Practice.. AcKounling and Reporting by Chwities preparng their aCC￿nIS in acecKdanc8 wlth the Financial Reportlllg StsrHJard applicatye in UK and Republic of Ireland IFRS 1021518ued on 16th Juty 2014. Litue Duckling8 Prn8chiol BaslThJst(*e meets the d8finth.on (rf a putlic entity wder FRS 102. Ag$ets and liabiltie$ gr¢ Infib'alty recognlsed at hIst￿l¢al cost or transacticm value unless olherwse $18ted in the relevant acl￿￿trI¥j kW)ky notes. Thera are no slgnlftcant ludgements made in the [￿8$ of appI￿.ng the enlity8 oGGounting polioes. b Pr•parntlon of th• account• on a golng ￿ne•rn b•*l¥ After revlthno the charllYs lor•¢asts atsj wIec￿OnS the Iwslees have B rea8onabl• expectstlon th81 the charlty has adequate resources lo contlnuo In operational extslen lor1tt8 for8ee¥ble future. Th8 charity Ih8rèlore C￿lInu98 to adopt lh• going concwn b8sls in prèpadng its financial stslemenls. c Incom• Fee Incom¥ Fees receivabl• are accounted for in the PorK￿ In lh¢ sprvicels provld•J. Donatlons and légacies DonatlOn8 and lagacia6 r•c•vable Iw Ihg geneAal purposes of tho ¢harity ar• uedlied to 'unre8tn'cted funds,. d Fund i¢¢ountlnll Unrestiicted funds are 8vailabfe to 8p8nd on aGbvitie8 thal any of the purr*)8OB of the Gharity. R8Strirted funds 8r8 d￿all¢￿S wthich the dMor h8s speufied we lo be 801ely used for parb"culaf Bress of Ihe chantrfs wDrk ￿ l¢y specifK projects beirwJ undethken by the chorty. Exp•ndltur• and Irr•cov•rabl• VAT Expendllure is r8cognised once there 16 a legal or c(¥18truthe oblvJatIc￿ lo make a p8￿Ment lo a third party, it18 probable that settknonl be required, and the amount of the oLqigation can be measured reliably. Expendlture Is classrfied uneer the f￿l￿ng m headirys: Cost of ralslng funds comprise the costs of marketing . Expenditure on charitabl8 actswties ineludes the costs of salaries. and other acts'vities undertaken to lurther the purrM)ses of Ihe charty and thelr assodatsd support costs. . Other expenditure represents those it￿$ faHlng into any other heading - Irrecoverable VAT Is Charged as a cost against the activity fLY Twhich the expendthre was incurred. Page 7 LirrLE DUCKLINGS PRE-SCHOOL 8ASINGSTOKE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST AUGUST 2023 (contlnued) f Allo¢•tlon ot $upp¢)rt co•1• Support Costs are those fur￿111￿ Ihet 93¥iSt the wth ol Ihe charity bul do dire¢dy undertake charitable actiwty. supr￿ costs inc￿de the Gosts of office salarieg. and govemance costs which support the charity In the pro￿￿On of educatlon. T￿ summwy of what has been Included in suppc¥i costs is det￿le(l In note 6. g Ca•h at bank Cash at bank and in hand indud•s ush at bord( and Mi h￿￿. h Cr•dltorn Creditars are recognised %there the th8rity h8s a obligation resulting frC￿ a past evenl that wll wci)ably result kn the transfer of furHJs to a third paty and tho amount du8 to 58tUe the oblig8lon con bo m•38urnd or OGkn'malod reliaNy. Cradllor8 and provi8ionB aro normally recognised at thr setlleM￿t amount. L•g#l JtstuN of th• chirity The charty Is a company limited by guardnlee 8nd h88 no sharo cathl. Thelloblllty of éach membor In th8 8vent of vAr￿1Th￿1p 1$ Ilmited to £1. In¢om• fr¢m ¢harlt•bl• actlvltt Th¢ InGome from Gharftable actfvities relates lo fee thc(me Charged. Inv•stm•nt Incom• Total 2023 Interesl Income 1.146 Analygls of •Xp•nd1￿r• on eharh•ble a¢tlvltt N¢Ae• Du¢kHng¥ ￿•¢￿•￿ 2023 2023 Tot 2023 Salarles and benef Insurance Premlses costs Gov8rnanc8 costs Support costs 70,733 2.136 21.365 723 4.870 25,065 95,798 2,136 25.653 4,289 272 3,079 7,949 99.827 32,704 132,531 Page 8 LITTLE DUCKUNGS PRE-SCHOOL BASINGSTOKE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST AUGUST 2023 (contlnued) Analy•i• of govem•ny and ¥upport costs The charlty Inilialty idéntlfi&8 the c¢>sls ol SUPPOrt functions. tt th•n Identthes those osls whlch relate lo the govemance funcloon. Hawng IderTtified its govemance costs, the rgmalning support costs iC#Jelher wth the sy)veman¢e costs are 8pwtioned be￿een the tsvo chari12ble activtties undertaken in th8 year. Refer lo the tat4e below lor the b88ls of apport#?nmenl and th8 anal￿18 of 6upf#)rt and QDV8fnon¢a costs. Du¢kllng• QtsaGkor# Z023 2023 Tolal 2023 Gov•rn•nc• ¢o•ts Profession81 fe88 Membership Bank charg9S 458 122 579 296 120 723 272 995 Duckllnqj QuKk•r• 2023 2023 Totsl 2023 ?￿pPOrt co•t• Deposits relumed Fundraising StationKy Equiprnent Café Free SchoeA Meals T•l8phong Cleaning Unilorms Presents 74 1,064 1.452 74 1,068 2,342 1,552 105 602 891 105 602 793 620 152 10 620 10 1,240 162 4.870 3,079 7.949 N•t Incom•l(•xp•ndlttsr•) for the yo Total 2023 Th1# 1$ statod aftor charylng: Depredati(M of IBngible fixed assets owned by the dmrity Ind9p￿dent Examiner's Fees 500 Page 9 LirrLE DUCKLINGS PRE-SCHOOL BASINGSTOKE NOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31ST AUGUST 2023 (contlnued) Anaty818 of Staff ¢08ts, truste• r•mun•rallon and •xpwM• Tot•1 2023 Tothl 2022 Salaries and wages P8rbsiull wsts Training 3,249 2,265 92.201 2,432 616 95.798 95,249 2023 2022 Cr•dbtor•'. amounts f•llkng du• wrthln on• y•*r Accrual8 soo 500 10 Tru•t••¥' •xp•n••• No expenses were pald to afty Trustees during the ￿T, èxc•pl to r&1M￿r5e them for purcha￿8 or out of exp8n808 made behalf of the ¢h•itablo vJmpany. 11 Unr••trfct•d lund• JI unfe9￿¢te￿ fun¢Js held are unrestricted and gvailaljle lo b• aprAl8d in furfhoranGe of Littk8 Dwklings, ¢h8ritAble obJectNe8 al the discretion of Ihe TN81008. 12 RM•rv•s Polley The tmstèes h•ve revlewed the ch8ritl$ neets ft)r reserves. in Ilne the guider￿8 Issu•d by th? Charity c￿mIsSIon. and have sel aside or de5ignaled £45,C(JO to safeguard the chortys service commilment In Itt8 event of delays in receipt of grants or accTued legacies. Th￿ ap[￿ximat66 to thm months running costs. The Trustees bolieves that Teserves should be at least at this level to ￿6Ure Ihe charity Gan FWI efficignlly and meet the needs of beneficiarie5. 13 R•lat•d party trnn•actlon¥ There are no rglated pty tranSadIry￿ to rwTL Page 10 LITfLE DUCKLINGS PRE4CHOOL 8ASINGSTOKE MANAGEMENT INCOME AND EXPENDrruRE FOR THE YEAR ENDED 31ST AUGUST 2023 Ducklln DuGklln Tth 022 Incomiry RMowc•B HCC FuThYiro (>ont Other Gr8nts Fets Irom Par•rts Othor Depoglts Fundralslng Intorest reeelved 7B.020 0 78.020 2.080 47,745 61.857 5.053 120 4.395 1,146 78.050 2,159 18,455 5,360 D 78.050 2,159 39,920 se,375 5.368 90 842 69 14,112 S,OS3 120 90 4,395 48 Total InGoffllnp r•sourc•• 48 305 152.871 40,040 142.9S3 RMour¢M •xp•nd•d Rent Rales Utllltie Salarlos Pen&ons Professional I Deposit$ relwned 9.328 2,624 4.597 8.196 2,265 458 0 9,326 2,824 4.289 8,886 25,053 93,249 0 2,265 122 579 9,027 2,055 2.362 71,492 2.432 81D 9,027 2,055 4.608 6.970 20.709 92,201 2.432 947 137 737 201 737 267 39 1,451 472 616 2,082 Funclralslng Unifoms Maintwanca M8mber$hip Trainlng Insurance Markétwig Stsbcn8ry EquIpffl￿1 Cafe Free Sch￿1 m￿LS Phono Cl•anlno Pr8sents Bank charoes Correction 74 620 139 74 620 1,240 139 39 1,428 437 527 2,082 23 701 8S5 35 69 272 2,136 12 284 2,136 324 1.068 2.342 1.552 1D5 602 802 162 120 3.878 158 141 701 1.895 1.298 345 774 1.452 891 1,262 105 602 793 152 714 844 179 10 10 32 211 186 3.878 Totsl resourc￿ eXpe￿d 99.W2 32.B62 132 855 97,437 28 280 125.717 Net IncoffllFWJ resources f¢X tlle ye 4,373 15443 19 816 5,476 11.759 17236 STATEMENT OF AS3ETS Bank Balances at year end Bal￿¢• bjfwd @ 1st Septemiw 2022 110,727 93.491 Net in¢￿1￿j ￿sOurCeS for the year 19.816 17.236 Be1￿Ce el 31st Au￿st 2tr23 130,543 110.727 **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report Report to the trustees** LITTLE DUCKLINGS PRE-SCHOOL BASINGSTOKE **On accounts for the year** 31 August 2023 **Charity no** 1132767 **ended (if any)** I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 08 / 2023. **Responsibilities and basis of report** As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. - **Independent** I have completed my examination. I confirm that no material matters have - **examiner's statement** come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body:**
**Address:**||| |---|---|---| |||15/05/2024| |||| ||Mr Jonathan David Mills BSc(Hons) CA ACCA|| |||| ||ICAS and ACCA|| |||| ||Black & White Accounting Limited|| ||2-3 Stable Court, Herriard Park|| ||Basingstoke, RG25 2PL|| 12 ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern **Give here brief details of any items that the examiner wishes to disclose** . N/A 13