REGISTERED CHARITY NUMBER: 1145082 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 FOR EMLEY PLAYSCHOOL Harrison & Co Chartered Aceountants 531 Denby Dale Road West Calder Grov¢ Wakefjeld West Yorkshire WF4 3ND
EMLEY PLA YSCHOOL COf4TENTS OF THE FIf4ANCIAL STATEMEf4TS FOR THE YEAR ENDED 31 AUGUST 2024 P8ge Report of the Trustees IDdepeDdent Examiner's Report Statement of FIn8CIal Aetivities Balanee Sheet Notes to the Finaneial Statements Detailed Statement of FiD8neial Activities 12 10 13
EMLEY PLAYSCHOOL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024 The Iruste¢s preseni theÈr r¢port with the financial staten)enis of the charity foT the y¢ar ended 31 August 2024. The trustees have adopted the provisions of Ac¢ounting and Reporting by Chariti¢g." Stat¢meDt of Recommended PTactice applicable (o charities preparing their actounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {eff¢¢tive l January 2019). OBJECTIVES AND ACTIVITIES Publie bellefit We ar¢ set up to advance the education of pre-school children in or local village and th¢ sumunding areas. ACHIEVEMENT AND PERFORMANCE Internal and external factors Siaff member have continued with their professional development through ihe range of courses and qualifications, and the committee are pleased to support this wh¢re possible. We have received ongoing support from the Meihodisi Church FINANCIAL REVIEW Reserves policy The net profit for the year was £16.010 (2023 £8,387) on unrestricted funds. The charities free reserves, excluding fixed assets. re5trict¢d and designated funds at the y¢ar-end were £58,742. Th¢ trust¢es have adopted a reserves polscy for Designated and Restricied funds, it ivas agreed at the committee meeting in May 2012 that Emley Play5chool would maintain a reserve of three months operating expenditure due to the rural location of the setting and th¢ unpredictable nature of birth rates. STRUCTURE, GOVERNAf4cE AIYD MANAGEMENT Gowerning document The overall management and control of the playschool will rest with the individual members of the plays¢hools management Committee. As well as bein(T responsibl¢ for the management of the playschool the committee members are also charity trustees of the playschool. The aims of the playschool are to enhance the developm¢ni and education of ihe children under statutory school age by ¢ncouraging parents to understand and provide for the needs of their children Community groups. Subject to the provisions of the Charities Acts. every member of the committee shall be indemnified out of the assets of the Pre-school again51 any liability incurred by hinther in defeDding any proceedings, whether civil or criminal, in which judgement is given in histher favour in which helshe is acquitied or in connection with an}, application in which relief is granted to himlher by the court frotn liability or neglig¢nce, d¢fault, breach of duty or breach of irust in relation to the affairs of the pre-school. Recruitment and appointment of new trustees The trusiees of ihe charity are appointed by the members at the AGM. At every general meeting one third of the trustees shall retire from otTic¢ and may offer theTnselves for re-election by the metnbers. Wider network The aims of the plays¢hool are to enhanc¢ the developmeni and edu¢aiion of the ¢hildr¢n und¢T Statutory s¢hool age by encouraging parents to understand and provide for the needs of their childreD through Comunity groups and by.. (a} Offering appropriate play. educaiion and care facilities, family learning and exiend¢d hours groups, together with the righi of parents (O take responsibiliry for and io become involved in the activities of such groups, ensuring ihat such groups offeT OPPQrtunities for all ehildTen whatever their race, culture, religion, means or ability.. {b) Encouraging the siudy of the needs of such children and their famili¢s and promoting public interest in and recognition of such needs in the local aT¢as'. (Q) Instigating and adhering to and fijrthering the aims and obj¢cts of the Pre-school Leaming Alliance. The Charities main activities a) To provide high quality care and education for children below statuiory school age, in a safe, se¢ure and stimulating environment. b) To work in partnership with paTents io h¢lp children learn and develop. c) To add to the life and well-being of the local comtnunity. d) To ofier children and th¢ir par¢nts a 5¢rvice that promot¢s equality and valu¢s div¢TSIty. Page I
EMLEY PLAYSCHOOL REPORT OF THE TRUSTEES FOR THE YEAR ENDED JI AUGUST 2024 REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1145082 Prineipal oddres5 Etnley Methodist Church Hall Emley Hudd¢Tsfield West Yorkshire HD8 9RP Trustees J Bacon K Morris (resigned l.1.24) l Emmerson L Nicholls (resigned 18.10.23) K Parker S Blackburn (resigned 18.10.23) S Wilkes (appointed 18.10.23) H Thornton (appointed 18.10.23) Independent Examiner Mr M J Stead Harrison & Co Chartered Accountants 53 1 Denby Dale Road West Calder Grove Wakefield West Yorkshire WF4 3ND Bankers Barclay5 Bank PIC 17 The Markei Place Huddersfield West Yorkshire HDI 2AB Approv¢d by order of the board of trustees on 16 October 2024 and signed on its behalf by.. l Emmerson- Trustee Page 2
tNDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EMLEY PLAYSCHOOL IndepeMdeNt examiner'g report lo the trusiees of Emley Playschool I r¢port to the charity trustees on my examination of the accounts of Emley Playschool (th¢ Trust) for the year ended 31 August 2024. Responsibilitie5 and basis of report As the charity trustees of ihe Trust you are T¢SPOn5ible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in resp¢ct of Tny examination of the Trust's accounts carried out under Seciion 145 of the Act and in carrying out my examination I have followed all applicable Dirertions given by th¢ ChaTity Commission undeT Section 145(5llb) of the Act. Independent examiner's statement I have completed my examination. I confirm (hat no material matt¢rs have come to my attention in connection with ihe exarninatson giving m¢ cau5¢ to b¢lieve that in any material respect.. a¢counting re¢ords were not kept in respect of th¢ Trust as r¢quired by S¢ction 130 of the Act; or the accounts do not aecord with those records., or the accounts do not comply with the applitabl¢ requirements concerning the fomi and content of ac¢ounts set out in the Charitieg (Accountg and Rep(>rts} Regulations 2008 other than any requiremeni that the accounts give a true and fair view whsch is not a matter considered as part of an ind¢pendent examinataon. I have no concems and have come across no other matters in conDection with the examination to which attention should be drawi in this report in order to enable a proper undeTStanding of the accounts to be reached. Mr Th J Siead Association of Accounting Technicians Harri50n & Co Chartered Ac¢ountants 531 Denby Dale Road West Calder Grove Wakefield West Yorkshire WF4 3ND 16 Octob¢r 2024 Page 3
EMLEY PLAYSCHOOL STATEMENT OF FINANCIAL AcfivITIES FOR THE YEAR ENDED 31 AUGUST 2024 2024 Total filnds 2023 Total funds Unresirict¢d fund Restricted funds Notes INCOME AND ENDOWMENTS FROM 71,566 173 Other trading activities Invesiment income 93,283 .124 93.283 1.124 71.739 Total 94,407 94,407 EXPENDITURE ON Raising funds 76.456 76,456 61,148 1.941 2,204 Other 1.941 78.397 63,352 Total 78,397 16.010 8,387 NET tNCOME Transfers between funds 16,010 13.416) 3,416 8.387 Net movement in funds 12,594 3,416 16,010 RECONCILIATION OF FUNDS Total ndS brought forward 46,530 18.832 65,362 56,975 TOTAL FUNDS CARIUED FORWARD 59,124 22.248 81,372 65,362 The notes fom part of these financial stat¢ments Page 4
EMLEY PLAYSCHOOL BALANCE SHEET 31 AUGUST 2024 2024 Total funds 2023 Total funds Unrestricted fund R¢sirict¢d funds Notes FIXED ASSETS Tangible assets 382 382 382 CURRENT ASSETS Debtors Cash at bank and in hand 4,892 60,367 59,214 22,941 82,155 59,214 22.941 82,155 65,259 CREDITORS Amounts falling due within one year io (472) (693} (1,165) (279) 64,980 NET CURRENT ASSETS 58,742 22,248 80,990 TOTAL ASSETS LESS CURRENT LIABILITIES 59,124 22,248 81.372 65,362 22.248 81,372 65.362 NET ASSETS 59,124 FUNDS UnresiTlCted funds Restricted funds 46,530 18,832 59,124 22,248 TOTAL FUIYDS 81.372 65,362 The financial statements were approved by the Board of Trustees and authorised for issue on 16 October 2024 and wer¢ signed on its behalf by.. Trustee Trusiee The notcs form part of these financial staiements Page 5
EMLEY PLA YSCHOOL NOTES TO THE FINANCIAL STATEMEf4TS FOR THE YEAR ENDED 31 AUGUST 2024 Accouf+rrING POLICIES B351$ of prepgring the fiDanei81 statement5 The financial statements of the charity. which is a public benefit ¢ntity under FRS 102, have be¢n prepared in accordance with the Chariiies SORP (FRS 102) 'Accounting and R¢porting by Charities.. Staiement of Recommended Practice applicable to ¢harities preparing iheiT accounts in accordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (eff¢ciive l January 2019}', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in th¢ UK and Republic of Ireland, and the Chariti¢s Act 2011. The finan¢ial statements have been prepared under the historical cost conveniion. Income All incom¢ is re¢ogni5ed in the Statement of Financial Activities once the Charity has entitl¢ment to the funds, it is probable that th¢ income will be received and the amount can be measur¢d reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the ¢hatify to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings thai aggregate all cost related to the category. Where cost5 cannot be directly attributed to particular headings they have been allocated to activiiies on a basis consistent with the use of resources. Tartgible fixed assets Depreciation is provided at the following annual raies in order to write off each &%set over its estimated useful life. Fr¢ehold property Computer equipment 330/0 on cost 33 % on cost Taxation The charity is exempt from tax on its charitable activities. Fund aefounting Unrestricted fi]nds can be used in accordance with the charitable objective5 at the discretion of the trustees. Restricted fvnds can only be used for particular restricted purposes within the objects of the ¢harity. Restriclions rise when specified by rh¢ donor or when fijnds are raised for parti¢ular T¢Strict¢d purposes. Further explanation of the nature and purpose of each fund is included in the not¢s to th¢ financial statements. Pension costs and other posl-retirement benefits The Charity operates a defined contribution pension scheTne. Contributions payable to the charstys pension scheme are charged to the Staiemeni of Financial Activities in the period to which they T¢lare. Page 6 continu¢d...
EMLEY PLAYSCHOOL NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2024 OTHER TRADING ACTIVITIES OTHER KIRKLEES FLfNDING 31.08.2024 EYPP Incom¢ SENDIF Funding SENDIF + Funding Disability Allowance Funding IDAF} INVESTMENT INCOME 869.40 3,758.40 1,879.20 1.781.00 2024 2023 Deposit accow)i interest 1,124 173 RAISING FUP4DS Raising donations and legacies 2024 2023 51,902 6,643 772 368 553 70 Staff costs Rent Insuranc¢ and subscriptions Postage and stationery Sweatshirts purchased Suppon costs 66,591 7,072 815 248 468 55 75,249 60,308 TRUSTEES, REMUNERATION AND BENEFITS There wer¢ no irusiees, remuneratlOD Or other benefxts for the y¢2r end¢d 31 August 2024 nor for the year ended 31 August 2023. Trustee5' expenses trustees, expenses paid for the year ended 31 August 2024 nor for the year ended There were no 31 August 2023. STAFF COSTS The average monthly number of employees during the year was as follows.. 2024 2023 Staff No employees received emolum¢nts in excess of £60,000. Page 7 oniinu¢d...
EMLEY PLAYSCHOOL NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ETr4DED 31 AUGUST 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVJTIES Unrestricted fund Restrict¢d fvnds Total funds INCOME AND ENDOWMENTS FROM OiheT trading activities Jnvestm¢nt in¢ome 71.566 l73 71,566 173 71,739 71,739 Tot21 EXPENDITURE ON Raising fund5 61,148 61,148 2,204 Other 2.204 63,352 Total 63,352 NET INCOME Transfers betwttn funds 8,387 {4,5481 8,387 4.548 Net movement funds 3,839 4.548 8,387 RECONCILIATION OF FUNDS Toial fund5 brought fonvard 42,691 14.284 56.975 TOTAL FUNDS CARRIED FORWARD 46,530 18,832 65.362 TANGIBLE FIXED ASSETS Freehold property Plant and machinery Computer equipment Totals COST Ai I Sept¢mber 2023 and 31 August 2024 1,520 380 1,420 3,320 DEPRECIATION At I Sept¢mber 2023 and 31 August 2024 1,519 1,419 2,938 NET BOOK VALUE Ai 31 August 2024 380 382 At 31 August 2023 380 382 Page 8 ¢ontinued...
EMLEY PLAYSCHOOL NOTES TO THE FINANCIAL STATEMENTS- contiDued FOR THE YEAR ENDED 31 AUGUST 2024 DEBTORS: AMOUNTS FALLtNG DUE WITHIN ONE YEAR 2024 2023 4,892 Trade debtors io. CREDITORS: AMOUNTS FALLING DUE WITH5N ONE YEAR 2024 2023 694 471 348 {691 Trade creditors Taxation and sociol security 1.165 279 ii. MOVEMEf4T IN FUf4DS Net movement in funds Transfers between funds At 31.8.24 At 1.9.23 Unrestri¢ted funds General fund 16.010 {3,416) 59,124 46.530 Restricted funds DeSignad Funds Restricted Funds 3.688 18.560 3.342 15,490 346 3,070 18.832 3,416 22,248 TOTAL FUNDS 65,362 16,010 81,372 Net mov¢ment in funds, in¢luded in the abov¢ are as follows.. Incoming resourc¢s Resources expended Movement in funds Unrtstriettd funds General fund 16.010 94,407 (78,397) 16.010 TOTAL FUNDS 94,407 {78,3971 Page 9 ¢oniinued..-
EMLEY PLAYSCHOOL NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2024 ii. MOVEMENT IN FUNDS- ¢ontinued Comparatives for movement In funds Net movement in funds Transfers betw¢en fi]nds At 31.8.23 At 1.9.22 Unrtstricted funds Gen¢ral fund 42,691 8.387 (4,5481 46,530 Restricted funds Designated Funds Restricted Fun(ts 3.342 10,942 3,342 15.490 4,548 14.284 4,548 18,832 TOTAL FUNDS 56,975 8,387 65.362 Comparative net movement in funds, included in the above are as follows-. Incoming resourc¢s R¢sources expended Movement in fvnds Unrestricted funds General fund 71,739 163,352) 8.387 TOTAL FUNDS 71,739 163,352) 8,387 A ¢urrent year 12 months and prior year 12 monih5 ¢ombined position is as follows.. Net movement in fund5 Transfers between funds At 31.8.24 At 1.9.22 Unrestricted fuThds Gen¢ral fund 42,691 24,397 {7,964} 59,124 Restricted funds Designated Funds Kestricted Funds 3,342 10.942 346 7,618 3.688 18.560 14,284 7,964 22,248 TOTAL FUNDS 56,975 24.397 Page 10 continued.
EMLEY PLAYSCHOOL TrIOTES TO THE FINANCIAL STATEMENTS- ¢ontinued FOR THE YEAR ENDED 31 AUGUST 2024 ii. MOVEMENT IN FUNDS- continued A current year 12 month5 and prior year 12 months coinbined net movement in fvnds. included in th¢ above are as follows.. Incoming Tesources Resources expended Movement in funds Unrestricted fuDds General fund 166,146 (141,7491 24,397 TOTAL FUNDS 166.146 (141,749} 24.397 12. OTHER FINANCIAL COMMITMENTS Designated funds Included in unrestricted funds is a balance at the year-end of £3,68712023 £3.342) that has been designated by the trustee5 for the purchase of requested resources and contingency paJThents. 2024 2023 Outdoor equipment replacement 1.000 1.000 Training, laptop upgrade and other resources 2,000 2.000 Ernergency Session funding 687 342 3,687 3.342 Restricted funds Re%rves to be held (three months of operational expenditure) including redundancy payments based on th¢ 31 August 2024 expenditure amounting (0 £19,59912023 £15.838). RELATED PARTY DISCLOSURES There were no related party transaction5 for the year ended 31 August 2024. 13. Pagell
EMLEY PLAYSCHOOL DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUCUST 2024 2024 2023 INCOME Af4D ENDOWMEIYTS Other tradlng activitte5 Fces received - Invtsiced Lunch Club fees Fundraising receipts Sale of fleeces and sweatshirt Nursery education funding Snack food income Oih¢r Kirklees Funding 19,803 995 986 205 62.709 297 8,288 23,890 305 1.897 158 45.113 203 93,283 71,566 Investment income Deposit account interest 1,124 173 Total incoming resources 94,407 71,739 EXPETrIDITURE Raising donations #nd legacies Wages Pensions Rent Insurance and subscriptions Postage and gtationery Sweatshirts purchased 65,521 1.070 7,072 815 248 468 51,604 298 6,043 772 368 553 75.194 60.238 Other trading activities Equipment purchased Food and snacks Milk costs 1,011 217 {71) 628 204 1,157 840 Other R¢pairs and renewals Sundry ¢xpenses Website costs Professional fees Training costs Sage and pa)Toll manager Costs Loyalty rewards 90 295 261 286 381 453 175 81 246 805 228 223 419 202 1,941 2,204 Support eosts Management Telephone 105 70 This page does not fom part of th¢ statutory finan¢ial statement5 Page 12
EMLEY PLAYSCHOOL DETAILED STATEMENT OF FINATrICIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024 2024 2023 Total resources expended 78,397 63.352 16,010 8.387 Net income This page does not fomi part of the staiutory financial statements Page 13
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