Company Number: 07776843
Charfty Number:
1144315
Roundabout Pre-school Ltd
Trustees. Report and Financial Statements
for the Year Ended 31 August 2023

Roundabout Pre-school Ltd
Contents
Page
Charlty Informatlon ............................................................................................
Report of the Trustees.........................................................................................
Independent Examinerfs Report............................................................................
Statement of Ffrnanclal Actlvltles.................... ..............
8alants Sheet....................................................................................................
Notes to the Flnanclal Statements ...........................

Roundabout Pre-school Ltd
Charity Information
Trustees:
Rebecca Leo
Rttian Hartley
Stella Wagner
Secretsry:
Maren Swift
Mana9•m•nt Committ•e:
Rebecca Leo
Rhian Hartley
Stella Wa9ner
Felicity Thompson
Charloite Walker
Sara Healy
Pr••School leaders:
Adele Layeock (Pre-school Manager)
Maren SwSft Iofflce Manager)
Prlncipal and re9lstered offlce:
The Portacabin
Horsforth Newlalthes Prlmary School
Vlctoria Crescent
Horsforth
Leeds
LS18 SEW
Independent Examlner..
Karen Wood ACMA CGMA
Chartered Management Accountant
Outsource Accounting Services and Independent Examinations
Hiscox Building
Peasholme Green
York
YOI 7PR
07759700068
•nk¢r•:
HS8C
88 Town Street
Horsforth
Leeds
LS18 4AR

Roundabout Pre-school Ltd
Trustees, Report for the Year Ended 31 August 2023
The Trustees. who are a150 Directors for the purposes of company law, are pleased to P￿Sent
their annual report together with the financial statements of the charity for the year ending 31
August 2023.
The financial statement5 comply wlth the Charfties Act 2011. the Companles Att 2006, the Artlcles
of As50clatlon and Accounting and Reportlng by Charitles.. Statement of Recommended Practlce
applicable to charitles p￿paring their accounts In accordance with the Financial Reporting
Standards applicable in the UK and the Reputllc of Ireland (FRS102) leffecyve l January Z019).
Reference •nd Admlnljtratlve ()etall•
The Charlty Informatlon page fomis part of this report.
Strnrture, Governanc• and M•n•9ement
The company was incorporated on 16 September 2011 under the Companles Att 2006. The
charity is constituted as a company Ilmited by guarantee and is the￿ft*￿ govemed by a
memorandum and articles of association.
On 29 December 2011 the artivrtles of the unlncorporated charlty 'Roun(Jabout Playgroup, Cha￿tY
No: 1005984 ceased and the net assets and artivities of that chanty We￿ transferred to
'Roundabout Haygroup,. In February 2014 the name of the Charity was changed to Roundabout
Pre-school Ltd.
The charltsble cornpèny Roundabout Pre-school Ltd caters for children under statutory school age
from two and a half to f6ve year5 old and Is run in accordance with the model p￿-School Learning
Alliance constitution. As an OFSTED reglstered preschool, it alm5 to provide quality and affordable
learnlng through play in a caring, friendly and safe environment. 51x pald staff are employed to
provlde dally morning session5, as w￿11 as three aftemoon sessions, at the pre-school. The costs
of runnlng the pre-school are met by incoff* from fees, grant fundlng and furTrdralsing by the
harltable company.
The Trustees and the management commlttee meet regularly to oversee the runnlng of the
charity and have complied with the duty In sect(on 17 of the Charities Act 2011 to have due
gartl to public benefit guldance pub115hed by the Charity Commission. Trustees are elected each
year, usually at the AGM. All Trustees glve thelr time voluntsrily and receive no remuneratSon or
other benefits.
The Trustees conslder the Nursery Manager (Adele Laycock), and the Office Manager {Maren
Swlft) to be the key management personnel of the charity in charye of dirertlng and controlllng
the cha￿ty ond running and operating the charlty on a day to day basls.
The pay of the charity's key personnel are reviewed annually and normally Increased Sn
accordance with average eamings. The ￿MUneration is also bench-marked wlth charities of a
slmilar slze and activity to ensure that the remuneration set Is fair and not out of Ilne with that
generally pald for similar roles.
Objertlves and Actlvltles
The aims of the Pre School are to enhance the development and education of children primarfly
under statutory school age by encouraging parenls to understand and pmvK1e for the needs of
their thildren throLbgh community 9roups and by:
(a)
Offering a welcoming and stimulatlng, developmentally appropriate environment for
our children and families regardless of race, culture, religlon or ab¥lity.
To keep up to date with the Eady Years Foundation Stage (EYFS), offering chlld
inillated acbvitie5 (using children's interests as the vehide for our planning).
Ib)

Roundabout Pre-school Ltd
Trustees. Report for the Year Ended 31 August 2023 (Continued)
Flnanclal Revlew
The Pre-sthool's income for the year was £105.121 (2022: £72,155) and expenditu￿ £90,897
(2022- £73,575) resulting In a 5urpliJs of £14.224 {2022: deficit of £1,420).
Our total funds as at 31st August 2023 stood at £90.931 (2022: £76.707).
Reserves Poll¢v
The management commlttee have establlshed a poliry Whe￿bY unrestricted funds not committed
or Invested in tangible fixed assets ('the free reserves'l held by the charity shoLtrld be
approximately 6 months of expenditure. which amounts to £37.OCN).
The current level of free reserves is £90.554 12022: £76,204} which is well above the target level
outlined above. The Trustees consider it pwdent to set aside addits.onal reseryes. The Trustees will
revlew the reserves policy annually.
A¢hlev•ments and Perforniance
Thls year Roundabout's numbers have cOn￿nUed to rlse, and the commlttee and staff have
ensured that the spate and staffing levels matth the demand.
Roundabout staff keep up to date with tralning and changes to the EYFS. Two members of staff
are working towèrds their level 3 qualifjcations for the Early Years workforce.
A Parenu carer survey was sent out to all parentslcarers in january 2023 and the feedback the
staff and setting received was exceptional. Induding.. -Excellent staff, my kld is very happy at the
nursery- "The staff at Roundabout are eX￿ptIonal. Their carln9 & nurturing attitude has had such
positive impatt on my chlld. She feels very at home the￿ & I feel confident her emotional needs
re bein9 met.
"Just thank you. Amazlng enthusiasm for your Jobs and I feel so relaxed and
comfortable on the days my children are In your care.-
Some feedback from the survey asked for more feedbacvphotos on what the chlldren are up to
day to day. The staff and committee worked together and came up with each chlld havlng a
commvnicatlonl handover book to improve the communication between parents/ ca￿erS and staff
and this Is working well. The staff have aiso created a prlvate Facebook group to communicate
more wlth parents and carers.
We also welcorned parents and Ca￿15 back Into the setting t￿[￿ thos year and plan to have a day
each temi next year where parents can come Into the settin9 to be with thelr chlldren Jnd see
them at Roundabout. {This is on top of settling sessions which take place for every new chlld
belng welcomed to Roundabout).
AGM
We welcomed 10 parents to our AGM. Hazel Morgan asked to step down from being Treasurer and
Fellcity Thompson asked to step down from being sec￿trry. Stella Wagner showed interest to
become Secretary and was voted and appointed. After the AGM Rhlan Hartley was voted In as
Treasurer.
L••ver•
The school transition days were successfiJl sesslons Wlth support from staff to get ￿adY for
school. 23 chlldren left at the end of summer to start school.
Fundralslng
Our general approath Is to ralse funds ourselves and not to use third parties. We use technlque5
that are ethical, legal, do not ineonvenience the public, and are not detrimental to our good name
or standing in the local comrnunlty. We do not use general soliotatlon techniques by telephone or
door- to-door, and all fundraisin9 activities undertaken follow the Fundraising Regulators Code of
Fundraising Practice. We have recelve41 no complaints about fundraising during the year.

Roundabout Pre-school Ltd
Trustees. Report for the Year Ended 31 August 2023 (Continued)
The fundraising events thls year were-. Build a brick
involved the children and staff. Valentines
Day raffle, Easter raffle. Christmas raffle. Guess how many sweets are In the jar (at our Easter
day, where parentslcarers came in to Roundaboutl, Guess the teddy bearf5 name (at our Easter
dayi where parents/¢arers came in to Roundabout), Win a lion teddy (at our Kin9's coronation
celebration, when parents andl carers came into Roundabout to celebrate with the children).
Marketlng
Sotial media marketlng has Improved, however our.vlslbility" In the communlty could possibly be
Improved by particlpation in the Horsforth Gala or other local events.
Stsff changes
Staff ￿rna1ned on the same shifts as èt the end of the 2021122 Academlc Year. One member of
staff retired this year. Al staff members have helped throughout the year by working extra shifts
on days when other staff have been unable to attend due to personal reasons, and the workload
has generally been shared well through the year.
PrfTrclpal Fundlng Sources
The prlnclpal funding source Is the Income recelved from fees and the grant from Leed5 Clty
Councll for Nursery Educauon Fundin9.
Plans for the future
Our financial position ènd budget show that Roundabout should make a small surplus overall when
looking at income versus expenditure. this COu￿ed with strong balances In both the 8uslness and
Savings accouftts means we can continue to develop the Pre-school and Its staff.
Trust•e$ and tholr statutory responslbllltles
The Trustees responsible for preparing the Trustees. Annual Report and the financlal statements In
accordance wlth appllcoble law and UK Accounting Standards (UK Generally Accepted Accountlng
Pratticel,
Company law requires the Trustees to p￿pare flnanclal statements for each financial year whlch
glve a true and falr vlew of the state of affairs of the charltable company and of the incomlng
resources and applicatlon ol resources, Including the income and expenditure, of the charitable
company for that year. In p￿ParIng those flnanclal statements. the Trustees are requlred to:
Selert sultable accountlng policies and apply them consistently..
Observe the rnethods and princlples in the Charitie5 SORP:
Nake Judgements and estimate5 that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subjert to any
materlal departures dlsdosed and explained in the financial statements; and
Prepare the financial statements on the golng concern basis unless It is inapproprlate to
presume that the charltable company will contlnue In buslness for the foreseeable future.
The TTUStees are responslble for keeplng proper accounting records that disdose wlth reasonable
accuracy at any tSme the finarbaal posltlon of the (haritable company and enable them to ensure
that the financial statements comply with the Companies Att 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detertion of fraud and other irregulantie5.
Small Company Rules
This report has been p￿Pared in accordance with the speaal provislons for small companies under
Part 15 of the Companies Art 2006.
The flnanclal statements We￿ approved by the Board of Trustees oft .•%. ..... ....
on thelr behalf by:
and approved
IILe
Rebecca Leo
Chalr of Truste

Roundabout Pre-school Ltd
Independent Examiner's Report to the Trustees of
Roundabout Pre-school Ltd
I report to the charity trustees on my examlnatlon of the accounts of the Charitable Company for
the year ended 31 Au9USt 2023.
Respon$ibIlltl￿ and ba*1• of Mport
As the charity's trustees of the Charitable Company land also Its dlrertors lor the purposes of
company law} you are responsible for the preparation of the accounts in accordance with the
requirements of the Companies Art 20061'the 2006 Act,).
Havlng satisfied myself that the acctyJnts of the Charitable Company are not requlred to be
audited un¢Jer Part 16 of the 2006 Act and a￿ eligible for independent examination, I report In
respect of my examlnation of your chanty's accounts as carried out under section 145 of the
Chanties Act 2011 1.the 2011 Art,). In carrying out my examination I have followed the Directions
glven by the Charlty Commlsslon under sectfjon 14515)(bl of the 201 l Act.
This report, induding my statement. has been prepared for and only for the charity's trustees as a
body. My work has been undertaken so that I might state to the charity's trustees those matters I
am requlred to state to them in on independent examinerfs report and for no other purpose. To
the fullest exteftt pemiitted by law, I do not 0￿pt or assume responslbillty to ènyone other than
the charlty and the charity's twstees as è body for my examinatlon work, for thls report, or for
the statements I have made.
Independent Examln•rfg S¢atem•nt
I have completed my examinatjon. I confirm that no matters have come to my attentlon in
¢onnectlon with the examinatlon glvlng me cause to believe:
l. accounting records were not kept Sn respect of the ￿arttable Company as required by
settlon 386 of the 2006 Act; or
2. the accounts do not accord wlth those records,. or
3. the accounts do not comply with the accountlng requlrements of sertlon 396 of the
2006 Act other than any requirement that the accounts 9lve a true and falr view whlch
Is not a matter considered as part of an Independent examination. or
4. the accounts have not been prepared In accordance wlth the methods and princlples of
the Statement of Recommended Practlce for accountin9 and reportln9 by chariUe5
applicable to chbritle5 preparing their accounts in accordance with the Flnancial
Reportlng Standard applicable in the UK and Republlc of Ireland IFRS 1021.
I have no concems and have Come across no other matters connertjon wlth the examlnation to
which attentlon should be drawn In thls ￿port in order to enable a proper Ltnderstsnding of the
accounts to be reathed.
0511012023
Karen Wood ACMA CGMA
Outsource Accountlng Services and Independent Examlnations
Hiscox Building
Peasholme Green
York
YOI 7PR

Roundabout Pre-school Ltd
Statement of Financial Actlvities
for the Year Ended 31 August 2023
(Incorporating the Income and Expenditure Account)
Note
2023
2022
Income from:
Donations
Charitable activitles
Other trading artivities
Investment income
Other income
Total Income
138
103,451
590
70,734
584
26
221
836
696
105 121
Expendlture on:
Charitable activities
Total ex
endlture
90,897
73,575
Net Income /(expendltur¢) and net
movement in funds
14,224
(1,420)
Total funds at 31 Au
ust 2022
Total fund$ at 31 Au
ust 2023
All funds In thls and the prlor year were unrestrlcted and relate to contlnulng operatlons.
There were no recognised galns and losses for 2023 or 2022 other than those included in
the income and expendlture account.
The notes on pages 8 to 14 form part of these financial statements.
The Statements of Financlal Artivities also complies With the requirements for an income
and expenditure account under the Companles Art 2006.

Roundabout Pre-school Ltd
Balance Sheet as at 31 August 2023
2023
2022
Not•
Flxed Assets
Tangible a55ets
377
503
Current Assets
Debtors
Cash at bank and In hand
750
92,140
Credltors
Amounts Falling Due Within One Year
Net Current Assets
io
Total Assets Les• Current Llabllltles
Fund•
Unrestricted funds
Totsl Furbd$
For the flnanclal year ended 31 August 2023 the company was entitled to exemptlon from audlt
under sertlon 477 Companles Act 2006. No member of the company has dep051ted a notice,
pursuant to section 476, requlrlng an audit of these financjal statements under the requlrements of
the Companles Act 2006.
The Trustee5 acknowledge rhelr responsibilrtles for ensurin9 that the charltable company keeps
accounting records b*hich comply with sertion 386 of the Act and for preparing financial statements
whlch give a true and tsir view of the State of affairs of the tharitsble company as at the end of the
flnancial year end of Its Income and expenditure for the finandal year In accordance with the
requirements of sectlons 394 and 395 and which otherwise comply wlth the requirements of the
Companles Act 2006 relating to accounts, so far as applicaole to the charitable company.
These financlal statements have been prepared in accordance wlth the provlslons appllcable to
companles subjecr to the small companles wime wlthln Part 15 of the Companles Art 2006.
The Flnanclal Statements were approved by the Trustees on ..27.9.,.4nd slgned on thelr behalf by:
Chalr of Ttu*t••A
Company number: 07776843
Charlty number: 1144315
The notes on page5 8 to 14 forni part of these flnanual statements.

Roundabout Pre-school Ltd
Notes to the Flnancial Statements for the Year Ended 31 August
2023
Accounting Pollcies
The principal accounting policies adopted. Judgements and key sources of estimatlon uncertainty
n the preparatlon of the financlal statements are as follows,.
Company Inforniation
Roundabout Pre-school Ltd is a company Ilmlted by guarantee, the liability of the Trustees Is
limlted to El. and a charity wistered in England and Wales. The reglstered offlce 15 The
Portacabin. Horsforth Newlaithes Prtmary School, Virtoria thscent, Horsforth. Leeds. LS18 SEW.
Attounting conv•ntign
The financial statements have been prepared on a golng concern basls In accordance wlth
Accounting and Reporting by Charities.. Staternent of Recommended practi￿ applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard appllcable
In the UK and Republlc of Ireland IFRSL021 (effective l Janlrary 2019) l-charities SORP
(FRS1021°l. the Financial Reporttng Standard applicable in the UK and I￿land {FRS 1021, the
Companies Act 2006 and the Charities Art 2011.
The financlal statements are presented In Sterling, which Is the funrtlonal currency of the charfty.
Monetary amounts in these financi￿ statements ère rounded to the nearest £1.
The flnancial statements have been pregared under the hlstorlcal cost conventlon, a5 modifled by
the revaluatlon of certain fixed assets.
Goln9 concern
The Trustees have prepared Ilnanclal projectlons, taklng Into conslderation the cu￿ent economlc
cllmate and its potentlal Impact on the sources of income and planned expenditure. They have a
reasonable expectatlon that adequate financial rest￿rceS are available to enable the charity to
contlnue in operational existence for the foreseeabfe fvture and have adequate contln9ency plans
If income streams are redu￿d. Consequently, the financlal statements h)ve been prepared on
the basls that the chJrity1s a golng concern.
Charltoble fund$
General unrestrtct•d lunds - are donations and other Income recelvable or 9enerated ftsr the
objetts ol the chanty wlthout furtP*er specrfied purpose and are avallable ès general funds.
Incom•
Income is recognised when the charlty has entltlement to the fvnds, any perforrnance conditlons
attached to the Items of Income have been met, it Is probable that the income wlll be recelved,
and the amount can be measured reliably.
Voluntary Income is received by way of donatlons and glfts and 1$ induded In the Ststement of
Flnancial Actlvltles ("SoFA-I when receivable.
Grants, where entitlement Is not conditional on the delTvery of a specific performance by the
charity, are recognised when the charity becomes unconditionally entitled to the 8rant.
Investment Income 1$ induded when recelvable and the amount can be measured reliably by the
chanty.
The charlty benefits greatly from the Involve￿￿nt and enthuslastic support or Its many volunteers,
details of whlch are glven in our annual ￿port. In accordance Chadties SORP IFRS 102), the
economic contribution of general volunteers is not recognised In the accounts.

Roundabout Pre-school Ltd
Notes to the Financial Statements for the Year Ended 31 August
2023 (Continued)
A¢¢ountin9 Policies (contlnued)
Expendlture and Irrecoverable VAT
Expenditure, which includes attributable VAT whlch cannot be reCove￿d, Is ￿¢09nIsed once there
is a legal or construttive obligation to make a payment to a third party. it Is probable that
settlement WIN be required and the amtwrtt of the obligation can be measured rellably.
CharStable expenditure comprises those costs incurred by the charity in the deliverance of Its
actlvities and services for it5 beneficlaries. It indudes both costs that can be dirertly allocated to
SLbch actlvities and those costs of an indlrect na￿re necessary to support them.
Governan￿ costs, Included in support costs, Indude those Costs incurred in the governance of the
charity and its assets and are prlmar(ly associated with constltutlonal and stJtutory ￿qU1￿MentS
and are allocated to charitable activities.
All cost5 are allocated between the expendtture cjtegorles of the SOFA on a basis designed to
reflect the use of the resource. Costs relatln9 to a particular actlvlty are allocated dlrectly, others
are apportboned on an appropriate basis as set out In Note 4.
Irrecovernble VAT is charged as a cost agalnst the attivlty for whlth the expendlture was Incurred.
Operatlng l••se$
Rentals applicable to operating leases are charged to the SOFA on a stralght-llne basss over the
term of the lease.
Staff costs
The costs of short-term employee benefits are recognised as a Ilèbillty and an expense where
settlement of obllgations does not fall within the same period.
P•n•lon cwt•
The charity contribute5 to indivldual employtt5' defined contrtbutlon schemes. The cost of the
contrfbutlons Is charyed to the Income and expendlture occount in the period to whlch they relate.
T•x•tlon
Roundabout Pre-school Ltd Is è registered charlty and as such Is a chadty wlthln the meanlng of
schedule 6 01 the Finance Act 2010. Accordingly, the Charily is Potentially entitled to tax
exemption under part 11 of the Corporation Tax Art 2010 or Section 256 of the Taxation of
Chargeable Galns Act 1992 In respect of Income and galns arlslng.
T•ngible fixed assets d•precl•tlon
Tanglble nxed assers costlng more than £500 are capltsused an¢J stated at cost less accumulated
dep￿(latiOn.
Depreclatlon Is provided at rates calcu￿ted to write off the cost of fixed assets, less thelr
estimated resldual value over thelr expetted useful Ilves on the followlng bases:
Nursery equipment
Computer and office equlpment
2S% reducing balance
25% ￿OutIng balance
Assets are revieY4ed annually for impairment. Where the￿ 15 an impairment, the differen
between the assessed recoverable value of the asset and its written down cost is charged to the
staternent of Financial Activitles.
Cash at bank and In hand
Cash at bank and cash in hand indudes cash and short temi hlghly liquld investments wlth a short
maturity held for working capital.

Roundabout Pre-school Ltd
Notes to the Financlal Statements for the Year Ended 31 August
2023 (Continued)
Accountlng P¢licie5 {contlnued)
Flnanclal Instruments
The charity has elected to apply the provlslons of Sertion 11 'Basic Financlal Instruments, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instrurnents.
Finandal Instruments are recognised In the charity's balan￿ sheet when.the charlty become5
party to the contractual provlsions of the instrumertt.
Finandal assets and liabilitles are offset, with the net amounts presented In the flnancial
statements. when there is a legally enforceable rlght to set off the reco9nised amounts and there
Is an intention to settle on a net basis or to realise the a55et and setue the liability slmultaneously.
8ask Ilnandal assets
Baslc tlnanclal assets, whlch Indude debtors and cash and bank balance5. are Inltlally measured at
transaction price Including transartion costs and a￿ subsequently carrfed at amortised cost using
the effectlve interest method unless the arrangement constltutes a flnanclng tran5attion, where
the transaction Ss measured at the present value of the future recelpts discounted at a market rate
of interest. Financial a55ets dassified as weivable withln one year are not amortlsed.
Impalrm•nt of Iln•nd•l •ss•ts
Flnancial assets. other than those hdd at falr value through income and expenditure, are assessed
for indicators of Impairment at each reporting date. Finandal assets are impaired where there Is
objective evidence that, as a ￿$￿It of one or more events rhat occurred after the initial
recognition of the financial asset, the e#imated future cash flows have been affected.
If an asset Is Impalred, the impairment loss Is the difference between the carrySng amount and the
present value of the estimated cash nows dlscounted at the asset's orlglnal effettive Inte￿st rate.
The impaimient 1055 Is recognised in net income/(expenditure) for the year.
If there is a de¢rea5e in the impalrnient loss arlslng from an event occurrlng after the Impalrment
was recognlsed, the impairnient is reversed. The reversal Is suth that the current carrylng amount
does not exceed what the carrylng amount would have been, had the impairment not prevlously
been recognlsed. The Impalrment reversal Is recognlsed In net Incomel{expendlture) for the year.
D•rn¢o9nitlon of financlal assets
Financial assets are derecognised only when the contractual rfghts to the cash flows frDm the
asset expl￿ or a￿ settled, or when the charifv translers the financial asset and substantSally all
the risks and rewards of ownership to another entity, or if 50me significant rlsks ènd rewards of
owner5hlp a￿ retained but control of the asset has transferred to another party that is able to sell
the asset In its entlrety to an unrelated thlrd party.
8&sk Ilnancl•l 118bllltles
Basic financial liabilities, indudlng c￿￿[tOrS and bank loans are InltlolSy reco9nlsed at transartlon
prlce unless the arrangement constitutes a financing transactlon, where the debt Instrument Is
measured at the present val¥Je of the future payments dixounted at a market rate of Interest.
Financial liabilities dassified as payable within one year are not amortised.
Debt Instruments are subsequently carried at amortlsed cost, uslng the effectlve Interest rate
method.
Trade creditOf5 are obligatlons to pay lor 9oods or servlces that have been acqulred In the
ordlnary course of operations from suppliers. Amounts payable are da55ified a5 current Ilabillties if
payment is due within one year or less. If not, they are presented as non-current liabillties. Trdde
treditors are recognised initially at tran5attion Pr1￿ and subsequently measured at amortised cost
uslng the effective interest method.
Dereco9nition oi financial liabilitles
Financial liabilities a￿ derecognised when the charity's contractual obli9atlon5 expire or are
discharged or cancelled.
10

Roundabout Pre-school Ltd
Notes to the Financlal Statements for the Year Ended 31 August
2023 (Continued)
Accountln9 Pollcle5 (contlnued)
Critical Accountln9 Estimates and Jud9ements
In the application of the Charity's accounting pollcles, the T￿Stee$ are requlred to make
judgernents, estimates and assumptions otx)ut the carrying amount of assets and liabilities that
are not readily app?￿nt from other sources. The estimates and associated assumptions are
based on historical experience and other factors that a￿ conside￿d to be relevant. Actual results
may differ from these estimates.
The estimates and undetlylng assumptions are reviewed on an ongoing basls.
RevSsions to
accounting estimates are recognTrsed in the period in wh4ch the estimate is revised, If the revision
afferts only that period. or in the perlod of the revision and fvture periods if the revislon affects
both current and future penoos.
After review the frustees consider that there are no critical estimates and Judgements which have
a slgnificant risk of causing a materlal adjustment to the carrying amount of a55ets arbd Ilabllltjes
wlthln the finandal statements.
Donatlons
2023
2022
Leeds Clty Councll deprivatlon upllft
Gift Aid reclaimed
507
83
590
138
138
In¢om• Vrom• Charltabl• Actlvftl••
2023
2022
Leeds Clty Councll - Nursery Educatlon fundlng
Nursery Fees
Leeds Cl
Councll -Ead Years Fundin
62,672
33,842
43,537
22,436
for Incluslon
103 451
11

Roundabout Pre-school Ltd
Notes to the Flnanclal Statements for the Year Ended 31 August
2023 (Continued)
Ch•rltablo Adlvlti
The charity has one tharitable activity whlch Is the provision of Nursery Education
2023
2022
Costs dlr•¢tly attrlbutabl• to charltable xtlvlty:
Wages and penslon costs
Temporary staff costs
Rent
74.949
60,472
556
6,090
277
939
7,438
255
3,283
57
122
Mllk and refreshments
Play equipment, materlals. supplles
Addltlonal activities
Cleanlng, renewals and malntenance
Advertlslng Jnd publlclty
staff tralning and expenses
Insurance and subscriptlons
Administrative costs
Payroll costs
Independent examlnatlon
Depreciation
360
593
53
510
1,089
1,864
454
750
126
752
899
1,315
351
750
168
73,575
90,897
N•t Incom• for th• Yur
Thls l* *tated •ft•r ¢h•rylnq
2023
2022
Inde
endent examlnerfs fee
750
750
employm Znformatlon
The average number ol emr4oyees was 8 {2022:7).
staff costs durlng the period as follows:
2023
2022
Wages and salaries
Pension Costs
72.717
59,161
860
Durlng the year the charfty made contributions to a defined ttjntribution pension scheme wlth The
Peoples. Penslon for the benefit of its employees. Penslon contributions of £nil We￿ unpaid at 31
August 2023 (2022.. £177).
No ernployee received emoluments of more than £60,000 In the current or prfjor year.
The charity conslders Its key management personnel to be the Pre-school leaders listed on page 2.
The total remuneration paid to its key management personnel in the year Includlng employer
perbsion contributions was É27.710 (2022- £26.072).
12

Roundabout Pre~School Ltd
Notes to the Flnanclal Statements for the Year Ended 31 August
2023 (Continued)
Trustee Inforniatlon
o Tnjstee received remunerntion or any other benefits for thelr servlces durlng ojrrent or prlor
year.
No Trustee5 received any reimbursed expenses during current or prfor year.
Tanglble Flxed Assets
Nursery Computer and
Equipment
Office
Equlpm•nt
Total
Cost..
AtISe
tember 2022
At31Au
ust 2023
Deprecl•tlon:
At I September 2022
Cha
e for the ear
At31Au
ust 2023
2.559
52
1,921
74
4,480
126
N•t Book Valu•
At31Au
ust 2023
At31Au
ust 2022
154
206
223
297
377
503
D•btorn
2023
2022
Fees owed
Other debtors and
98
652
7SO
re
ments
io.
CY•dltor• - Amounts Falllng Du• Wlthln On• Y•ar
2023
2022
Tax and 50clèl seturfty
Other Credltors and accruals
636
950
685
950
13

Roundabout Pre-school Ltd
Notes to the Financlal Statements for the Year Ended 31 August
2023 (Continued)
ii.
Analysis of Charitsble Funds
Balance at
I September
2023
Income Expendlture
Balanc• at
31 August
2023
Y￿r •nded 31 August 2023
Ltnrestricted funds
Totsl funds
105 121
105 121
Balance at
I S•ptember
2022
Incom• Èxp•ndltur•
8alanc¢ at
31 August
2022
Y•ar ended 31 August 2022
Unrestricted funds
Tot•1 fund¥
12.
An•1￿1* of Net A•￿ts by Fund
Year ended 31 August 2023
Tanglbl• Net currnnt
flx4d •Mets
Tot•1
Unrestricted funds
377
Y¢ar ended 31 Augu•t 2022
Yanglbl¢ Nrt Current
flxed a$￿ts
a$*ets
Tot•1
Unrestricted funds
503
13.
Rel•ted party tr•nMctlon>
There were no dlsclosable related party transactions during either thls or the prevlous year.
14