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 FIn8￿CIal 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 Com￿unity 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
DeSigna￿d 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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