Huby and Weeton Pre-School Registered Company 7664038 Registered Charity 1144591 ____________________________________________________________________ ## **ANNUAL REPORT & FINANCIAL STATEMENTS** ## **YEAR ENDED 30 AUGUST 2024** |**Contents**|| |---|---| ||**Page**| |Legal & Administrative ….…….………………………………………………………………………|2| |Report of the Trustees ………………………………………………………………………………….|3 - 4| |Statement of Financial Activities ………………………………………………………………………|5| |Balance Sheet ……………………………………………………………………………………………|6| |Notes to the Financial Statements ………………………………………………………………………|7| |Independent Examiners Report………………………………………………………………………….|8| 1 Huby and Weeton Pre-School Registered Company 7664038 Registered Charity 1144591 ____________________________________________________________________ ## **Legal and Administrative** |Directors & Trustees|Helen Mills| |---|---| ||Hannah Campbell| |Secretary|Suzanna Lawson| ||David Jones (Appointed 01.03.25)| |Registered Office|Almscliffe Hall| ||Harrogate Road| ||Huby| ||Leeds| ||LS17 0EG| |Registration Number|7664038 (England and Wales)| |Charity Registered Number|1144591| |Independent Examiners|Jackson Whitwham Accountants LLP| ||Chartered Certified Accountants| ||Unit 9 Innovation Centre| ||Conyngham Hall Business Park| ||Knareborough| ||HG5 9AY| 2 Huby and Weeton Pre-School Registered Company 7664038 Registered Charity 1144591 ____________________________________________________________________ ## **Report of the Trustees** The Trustees (who are directors of Huby and Weeton Pre-School for the purpose of company law) present their report and financial statements for the year ended 30 August 2024. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). ## **Objects of the Charity** The object of the Pre-School are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:- 1. Offering appropriate play, education and care facilities and training courses, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability 2. Encouraging the study of the needs of such children and their families and promoting interest in and recognition of such needs 3. Instigating and adhering to and furthering the aims and objects of the Pre-School learning alliance. ## **Management** The governing documents of the company are its Memorandum and Articles of Association. The management of the charity is through a committee of volunteers who are directors of the company. The day to day running of the charity is through a team of paid staff. The address and Trustees are shown on page 2 of the financial statements. ## **Review of Activities** The principle activity and object of the company and charity is to develop and advance the education of children below compulsory school age and the whole of the incoming and outgoing resources are related to this activity. ## **Public Benefit** The Trustees have complied with the duty in Section 4 of the Charities Act 20016 to have regard to the public benefit guidance published by the Charity Commission. ## **Trustees and their Interests** The Trustees of the charity (who are Directors of the company) are as set out on page 2. None of the Directors has any beneficial interest in the company. All of the Directors are members of the company and guarantee to contribute £1 in the event of winding up. ## **Review of Financial Position** During the year the Pre-School had net incoming resources of £3,132 deficit. Reserves at the end of the year were £32,382 **.** The main source of income was again through Fees, Grants and Funding. The year to 30 August 2024 showed a decrease in income and increase in expenditure which is being monitored closely. 3 Huby and Weeton Pre-School Registered Company 7664038 Registered Charity 1144591 ____________________________________________________________________ ## **Report of the Trustees (cont)** ## **Reserves Policy** The reserves policy is to have at least three months of operating expense in cash reserves. Cash balances at 30 August 2024 were £34,009 which achieved this aim. ## **Risk Factors** The Trustees have considered the risks the charity is exposed to and have processes in place to understand and mitigate those risks. Strategic and short term plans are reviewed regularly and funding planned to meet the needs of the charity. Internal control procedures to monitor expenditure are in place. Steps have been taken to ensure any reduction in Local Authority funding does not have a negative impact. ## **Trustees’ Responsibilities for the accounts** The Trustees (who are directors of Huby & Weeton Pre-School for the purposes of company law) are responsible for preparing the Trustee’s Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Pre-School and the incoming resources and application of resources for that period. In preparing these financial statements, the Trustees are required to: - Select suitable accounting policies and apply them consistently, - Observe the methods and principles of the Charities SORP, - Make judgements and estimates that are reasonable and prudent, - State whether applicable UK Accounting Standards have been followed subject to any material departures disclosed and explained in the financial statements and - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. ## **Approval** The report of Trustees was approved by the Board on 23 April 2025 and signed on its behalf by : …………………………………… Helen Mills– Director & Trustee 13 May 2025 4 Huby and Weeton Pre-School Registered Company 7664038 Registered Charity 1144591 ____________________________________________________________________ ## **Statement of Financial Activities (including Income and Expenditure Account)** ## **For the Year Ended 30 August 2024** ||**Total**|**Total**| |---|---|---| ||**Funds**|**Funds**| ||**2024**|**2023**| ||**£**|**£**| |**Income Resources**||| |Fees, Grants and Funding|59,616|66,287| |Fundraising|-|146| |Investment Income|1,360|707| ||______|______| |Total Income Resources|60,976|67,140| ||=====|=====| |**Resources Expended**||| |Operating Costs|3,849|3,249| |Wages|53,191|45,418| |Property Costs|5,333|5,214| |Professional Fees and Insurance|1,735|1,527| ||______|______| |Total Resources Expended|64,108|55,408| ||=====|=====| |Net Incoming/(Deficit) Resources for Year|(3,132)|11,732| |Fund Balance at 30 August 2023|35,514|23,782| ||______|______| |Fund Balance at 30 August 2024|32,382|35,514| ||=====|=====| The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. The Income and Expenditure Account has been prepared on the basis that all activities are continuing activities. All funds are unrestricted. 5 ## Huby and Weeton Pre-School ____________________________________________________________________ |**Balance Sheet**|||**30 August 2024**| |---|---|---|---| ||**Notes**|**2024**|**2023**| |||**£**|**£**| |**Current Assets**|||| |Cash at Bank and in Hand||34,009|39,217| |Debtors & Prepayments||-|116| |||______|______| |Total Current Assets||34,009|39,333| |**Creditors: Amounts Falling Due Within**|||| |**One Year**|6|(1,627)|(3,819)| |||______|______| |**Total Assets less Current Liabilities**||32,382|35,514| |**Creditors: Amounts Falling Due After More**|||| |**Than One Year**||-|-| |||______|______| |||32,382|35,514| |||=====|=====| |**Unrestricted Charitable Funds**||32,382|35,514| |||=====|=====| The company qualifies as a small company within the meaning of the Companies Act 2006. For the year ending 30 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The director’s acknowledge their responsibility for complying with the requirement of the Act with respect to accounting records and for the preparation of accounts. The accounts have been prepared in accordance with provisions of Part 15 of the Companies Act 2006 relating to small charitable companies. The financial statements were approved by the Directors & Trustees on 23 April 2025 and signed on its behalf by …………………………………… – Director & Trustee 13 May 2025 6 Huby and Weeton Pre-School ____________________________________________________________________ ## **Notes to the Financial Statements Year Ended 30 August 2024** ## 1 **Accounting Policies** Basis of Preparation The financial statements of the charitable company have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)’. Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## Incoming Resources Fees, donations and grants are accounted for when receivable. ## Resources Expended All expenditure is in furtherance of the provision of care, education and recreational facilities for pre-school children. ## Departure from Formats Due to the special circumstance of the company, the Directors have departed from the provisions of the FRS 102 with regard to the format and the content of the income and expenditure account in order that the financial statements give a true and fair view. |2|**Investment Income**|**2024**|**2023**| |---|---|---|---| |||**£**|**£**| ||Bank Interest|1,360|707| |||======|======| ## 3 **Related Party Transactions** One Trustee was paid £18,682 in the year as an employee of the Pre-School. None of the other Trustees or persons connected with them received any remuneration or benefits from the charity during the year. Committee members have been reimbursed for expenses incurred in pursuance of the Pre-School activities. ## 4 **Employees** ||Average Number of Directors / Trustees|2|2| |---|---|---|---| ||Average Number of Management & Teaching Staff (incl Director)|4|4| ||Wages, Salaries & Pension Costs (Management and Teaching Staff)||| ||(incl Director)|53,191|44,983| ||Temporary Staff||435| |||______|______| |||53,191|45,418| |||=====|=====| |
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**Net Incoming / (Outgoing) Resources for the Year**||| ||Net Resources for the Year is After Charging:-||| ||Accountancy & Independent Examiners Fees|540|540| |6|**Creditors – Amounts Falling Due Within One Year**||| ||Tax & Social Security|364|2,631| ||Accruals|1,263|1,188| |||______|______| |||1,627|3,819| |||=====|=====| 7 Huby and Weeton Pre-School ____________________________________________________________________ ## **Independent Examiners Report to the Trustees of Huby and Weeton Pre-School.** I report on the accounts of the company for the year ended 30 August 2024 which are set out on pages 5 – 7. ## **Respective Responsibilities of Trustees and Examiner** The trustees (who are also the directors of the company for the purpose of company law) are responsible for the preparation of the accounts. The trustees consider than an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - Examine the accounts under section 145 of the 2011 Act; - To follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - To state whether particular matters have come to my attention ## **Basis of Independent Examiners Report** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## **Independent Examiners Statement** In connection with our examination, no matter has come to my attention: - 1) Which gives me reasonable cause to believe that in any material respect the requirements: - To keep accounting records in accordance with section 386 of the Companies Act 2006; and - To prepare accounts which accord with the accounting records, comply with the accounting requirements of sections 394 & 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Have not been met; or - 2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Steven Whitwham S J Whitwham FCCA Jackson WhitwhamAccountants LLP Chartered Certified Accountants Unit 9 Innovation Centre , Conyngham Hall Knaresborough HG5 9AY 23 April 2025 8 ## **Issuer** **Issuer** S J Whitwham Accountants Limited **Document generated** Mon, 12th May 2025 13:12:35 BST **Document fingerprint** 2314543fe524fce4749e3fe485758ce0 ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Mon, 12th May 2025 13:13:43 BST Philip Newton - Signer (0c3142b9eeffbf8727634c3b728e141e) Mon, 12th May 2025 13:14:33 BST Steven Whitwham - Signer (4a95ce4429d35cb1f524a6eb27da74af) Tue, 13th May 2025 9:34:27 BST Mrs Helen Louise Mills - Signer (82c4c20e14c8dfbf993ae0e984e5791e) Tue, 13th May 2025 9:34:27 BST Mrs Hannah Campbell - Copied In (3b7b126ce28eb980303b654619c8cd82) ## **Audit history log** **Date Action** Mon, 12th May 2025 13:12:35 BST Envelope generated with fingerprint 16d4f060023483dee06714956229f8d3 (35.176.231.177) Mon, 12th May 2025 13:12:35 BST Document generated with fingerprint 083f1f2f08c1867ee0c2dc204546eba4. (35.176.231.177) Mon, 12th May 2025 13:12:35 BST Document generated with fingerprint 6c9261a598e5e48714d412ccfa8fa162. (35.176.231.177) Mon, 12th May 2025 13:12:35 BST Document generated with fingerprint 2314543fe524fce4749e3fe485758ce0. (35.176.231.177) Mon, 12th May 2025 13:12:35 BST Philip Newton has been assigned to this envelope. (35.176.231.177) Mon, 12th May 2025 13:12:35 BST Steven Whitwham has been assigned to this envelope. (35.176.231.177) Mon, 12th May 2025 13:12:35 BST Mrs Helen Louise Mills has been assigned to this envelope. (35.176.231.177) Mon, 12th May 2025 13:12:35 BST Mrs Hannah Campbell has been assigned to this envelope. 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