ALNE PRE-SCHOOL PLAY GROUP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Company Registration No. 08056940 {England and Wales) Charity Registration No. 1147197
ALNE PRE-SCHOOL PLAY GROUP LEGAL AND ADMINISTRATIVE INFORMATION Trustees Dawn GrairwJer Mrs Nicola Morris Mr5 Hannah Comer Mf Cths Chapmn Dr Laura Patel Miss Ktrsty Roe Secretary Dr Laura Patel Charty numbw 1147197 Company numbér Principa address e Primary Schocl Main Steet Akne Y[1 1RT Main Str80t York Y061 1RT Indèp•nd•nt •xamlner HLmttt Gee Hdroyd Cknb Chamber5 Muswn Streel Y017DN Bankers HSBC Bar* pk Market Pla Y0613AA
ALNE PRE-SCHOOL PLAY GROUP CONTENTS Page TfLtstees' repK)rt Indepent exanun8r's reFK)rt statement of finanaal acb'vibes 88nCe sheet Notes to the finwFab ststements 7-15
ALNE PRE-SCHOOL PLAY GROUP TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT> FOR THE YEAR ENDED 31 AUGUST 2024 The trust wesetrt their annual report aThJ ffinancid $Wents for thè year 8TrJed 31 August 2024. The finawrlal statèmènts have been prepsred in accorda wlh th8 3crA)unting policies set out In note 1 to the financial Statements and COrnY with the chariws tgoverrong d(KuNrtl. the Companies Act 21MJ6 and "Acu)unling and Reporting by Charities". Siatement of RecommeThJed Prth a.(3b lo toritJe5 prepariry their ac(r)unls in 8cccMance with the Financial ReportitvJ Standard aw116 in ts UK and RepufAic of Ireland IFRS 1021. lerfective 1 January 2019). Objactlves and activitie5 We care for and edueate diiklren from Ane and siwrounthng vdlasEs from 2 Yea okl untd they start pllmary schcd. Our aim Is io eru[a the dev2k)fAM 8NI educatb of Ihese chiktren through Flay In ¥ safe. stimulatiry anwronment., develoking their &ih'ty Io cyJ4wate aw¥J sh. tehiThJ Ihem to trÈai others with kindness and respect,. enGouiaging them 19 become iryjendent leamers, to mak8 frJ5 atN1 ttave lun. We are open lo all welccKne dwldren wlh special knming needs &knysral dis&Jilibe5. Arne Preschool Is open Monday to Friday IFC 8.00 - 6.OOw. As Outw(M)d Aca(J6ymy doas not offer an afterschool dub. we have a breakfast dub armj after of are cpen lo chIren up to 11 yews Public ben8fft The tfUStee5 have paid duè regard to guklance by the Charity C(¥nmwon n decidirG what ¥ctivities the charity should undertake. A¢hlevem•nts and performance Significant activ03 and a¢hioyements aga Objh¥e5 In lespor to the lluthiab.ons in cmd attendeÈ and stsff costs &wsed by the COMD-19 par•Jemic and t ademisation of the nghb(yjrWvj Alne Prsmwy Schcd. rernain frMws9d on r8du(ing staff ujsls antl increasing chikl enrolmenl whiEe adhering to ihè rnb'os (xrtlined in the Eaty Years Fwndatiors Stage StalLrt(ry Fratrwiotk. We bdi&ve that we provide hvJh qualty. affordable chlthwe ar¥J that dldren rrthe onlo wimary school wilh strong loundalions to buikd We aim lo trR 'presenl wilhÈn thè arml weknm8 feedbk from pants and Carers. Alihough recruitmert has tren a callerw in the thikl¢ar8 [enty. we thd have a ful, team of stsff which nmnimized our need for supply staff as of e[ of finan(3al year 31st A$t 2024. We e now recrurting once again and working hard to fill vacant positK)n. Thjr emyeeS are enLYxJraged to tske CPD cypK)rtunities as thèy arise. They aso lully SUPFXXted ty our eXpe[En pres¢W manager ryth t¥rth professlonal and when quIred, personal matters. Preschool receNe furKliTrg tfwcAJgh a mixture of grants 8Th1 money raised during events. This year we have had the Olrtdoor fk)orit)g replaced to 8nsurè Ihe garden remains a &e. dean dry, aa (or thidn to pL9y. FuTKling has also towards replaing irKlcrf)r resryjrces, for trxar. trw)oks rneded updating. Flnanelal rleW Incoming resojrces for the year were £163.607 (2023 £144.478} irK*JJing fees recV1 d £159.050 and fvndraising Inc0Th of £302. Reser¥&s policy RèseThes Policy". It is the policy of the charity that unrestitte(I furmts which have not been (Waled for 8 speafic use strk1 be maintained at a Ve1 that would covef our operating c05ts for one schoc4 terwn. Tbis 15 (ajrretrtly approximatety £.0(K). This target WAS hlVad this year with geswal LrPStri( tuThJs being £1(4.958 at the yaar and.
ALNE PRE-SCHOOL PLAY GROUP TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 MaA)r Nsks The trustees have assessed the major risks to wthid) Ihe chty is e¥4Kise(l. arKI are satisfed that systems are in place to mitigate exposufe to the may)r risks. Plans for luture periods We have initiated a outdoor project in the sidè garden, we will be r)rkIng OVgrth8 wmiro mnlhs. At presen( the floor has b8en rwlone we pn lo 1 some planters for children use for gardèning activities. We also Flan lo upgrade the side gates by nistakng laller. durdble meL4 gates to enhae sr[ty a1 fvnth'onality. We are aso pianning to instal a washing the kncer r(K)m. rep 2 of the IctlLS around pr8sthrx)l and mount 2 dcK)r CL5rta"ns. There will also be on9owvJ upgrades of iside provis¥Jns such as loys, L[$. tr$, tthles chars etc. as and whon [$s8ry. ok)ng With IT equip1 suth as the Fywhter may need reFlaciry in 2025. As alway5, w8 wil carthlty monitor staff $ts and chld ern01me rnainlain a strong and Stab finarrial position. Where rapaiity allows, we wll foeAJs on we1corM new cmlren to our westh0. as wel as w breakfast after school dub. We wll ¢onlinue io ¥bvely wrsue grt 4)NAn1tS aThl orgaThze furKlrdising ev8nts to SUFVQrt aThJ enhance the pr8schrK4. structure. govomancè and manageThont The ¢3rTty is 8 ¢J)mpany limi1 by guaTare by Jes 0fasswa1K. Thè tntsteès, who are also the dsreclors for the purfM)se of (x)mpaiy law, and served during the yeaf and up to the date of gnatUre ol the financaal slements were". Mrs Dawn Grainger Mrs Nicola Mofris Mrs Hannah Comer Mr Chris Chapman Dr Laura Pat Miss Kirsty Roe RecnJitn7ent and appc¥ntmentof Iwsteos Tru5tee5 appMJnted or pprnted anNalty at the Allnual Genal MEeb"ng hekl n May. None of the truslees has any benef14 interest in the company. ofts tnjstees are ftbers ofthe ccryany ar guaantÈé to cA)ntribute £1 in lh8 event of a wirKling up. Ofganis8ltonal stWGtu Alne Pra-school PL4ygroLV Is managed by a VOnIary committee rrf parpntsltrèrs and Mthbduals who support the aims and oblectives of the grow). We have six meMirS of staff compriyng a Manager. one Deputy Manager and thiee Pre-sthool Playgroup "stants. We are member5 Qt Ihe PTrsthool Leaming M'ancè and are registered wilh and regularty in5peced by Otsted. We folbw Eaty Years Foundatbjn Stage {EYFS) which ig the stattrtory fr8mework th8t sets the slandards that dl Earty Years provK*rs musi meet
ALNE PRE4CHOOL PLAY GROUP ID12.J.2a25.
ALNE PREcHOoL PLAY GROUP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ALNE PRE-SCHOOL PEAY GROUP I report ID the trustees on my examirwtton of the fin8n(yal stsIts of An8 Play GrL)up Ilhe charity) lor the year ended 31 August 2ir24. RespoR51bilitles and basls ol TePOrt As the tSteeS of thanty land aso its threctors fw ihe F)U•se5 ol ccthpany lawl you are Tesponsible for the prewration af th8 firtanct stslements accothnce the iequirÈments of the Companies Act 2006 (the 2006Acai. Ha5ng sattsfied mysdfbw Ihe fin#[ statefflts ol the charty are not rewired to bè Èudited urlder Part 16 of the 20 antt ¥e eliwbte for independent eL¥Thnakn. I feFtI1 in res&ct of my examination of the drS firTancial ststèments carried out under 5echw 145 of the ChalieS Act 2011 Ith& 2011 Act}. In Lzrrwng out my examinatjon I have fouowed 8Jl the appIab D¥eCt[( by the Charity Commissix LU)der SO¢titin 14515llbl of the 2011 A IndepeNJgnt examittorfs statement I have (x)mpleted my examlftation. l ttBt malte15 have to my attenb.on in conneL¢ wrth the examinats.on giviw¥J me caltse to that in any rnateria reSFd". acttjunbng rec¢xds were not kept in respect ofthe dwity as requ¥ed ty section 386 0ftr 20Cf Act.. or thÈ finanry81 ststern¢nls do those retsNds," the ancIal ststwnents do n¢t cc#xk4y wtth the wR1e of section 396 of thè 2006 Act other than Any requirement th tr 8Ltounts give a true arf fair view lch 1$ rTrgt 8 Matter ¢on5idued as rt of an itr¥Jent examinati.. or the financial staiements have not been Fwared in Wilh the mett>)ds and pnnops of Ihe Statement of Re(x)mmended PractKe fr acuxrtry rep)rb"ng by charsbes appIae to ¢hwtses preparing their accounts in ar£0 V•ith Ihe Finar¥ial Repth"ng Standard applIe in the UK RepublTr¢ of Irelth {FRS 102). I have no concerns and have CO[ $>s$ rn otrw matt&¥ n con the examin8tion to thich attenn should bè drm in ttws reF¢rt der tr en* a undethiding ofthe financtat statements to be reached. Gee Holroyd Nigel Everard BA FCA Club Charnbers Museum Street Yolk Y07 7DN 2Q2
ALNE PRE-SCHOOL PLAY GROUP STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 Total ful3 2024 funds 2024 funds 2023 2024 2023 21)23 Not05 In¢om¢ from: Chariiable actwili&8 Other tr&in9 acb"vities Inveslments 159.050 159,050 142.694 1,310 474 142,694 1,310 474 1.055 Total income 163.607 163.607 144.478 144.478 Raising funds Gharflablè actlbaS 20 130,028 1502W2 2.753 153.045 126.353 3.675 Total expendilurg 1.292 2,753 153.045 126.373 3.675 130,048 N•t incomel{expendtturel 13315 (2.753} 10.562 18.105 {3,675) 14,430 Transfers behveen lunds 18 118} Net mov•m8nl In funds 13.333 (2.771) 10.562 18.105 13,675) 14,430 R•conciliation of fund5: Fund balances 811 Sepiernber 2023 222.882 2.771 225.653 204,t17 6.446 211,223 Fund Wances at 31 August 2024 236.215 236215 222.882 2.711 225,653 TIP slatgfflent offinancial athrties iTlUd9S all gains aThJ k155es reccww in me year. All income and exwditure dwive from continuing actsvrties.
ALNE PRE4CHOOL PLAY GROUP AS AT31 AUGUST 2024 t2 131257 134.670 IJ 872 gl.170 120.127 12D.713 gS.042 (15.755 (4.> 104.958 236215 15 16 2.771 236215 230215 ..io12.[_2a2S
ALNE PRE-SCHOOL PLAY GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2024 Accountinu pollcies (Contlnued) 1.S Resources expended Expèndrtur8 is r8COgnsed an accwu basis &% a lththty ts iMyJrred. ExplItre includes any VAT which cannot b8 fumy reu)vered is rp[M3rt as part of ts exFwKI"Iu to whith it relates. Charitable expendirÈ indudes those costs incaxred by Ihe (anty in the delNery of rts a(vity'ès and services. Costs arg alk)caled been the expendrture catego¥lès of thè SOFA on a basis designed lo reflo¢t the use of the resour and arè 811 dloc8l8d dw8dty to a partifyjkr aLwty. (>)vernare costs inclLKle tl¥)se costs associated wilh ryEeling the cons1liurl and statut(¥y requiremenis 01 the thty lic1lIng u)sts of the InpeJenl examrfkn. 1.6 Tangible fixed ass•ts Tanglblè fixed assets are intlialty Thsure£l al ry)51 and sUbSeqLnty rrthwred al t))sl or vJuation. net of depreciatn and any impaifflient knsses. DeprethlM)n is recognised so a5 to wtite off eAtst or classets less IheT residual values over their useful lives on the folbjwwig bases". Building 2% li The gain or alls1 on tho diswal of an asset is deterNed as thp difference beh4WI the sale Proceeds and the carrylng vaue of the asset. aw¥J recolSe in the slalwnent of finanual a¢tNrtiÈs. 1.7 Impalmwnt ol fixed a55ets Ai each reporting end dale, the dHiity rewe%Y6 the nng arrM)unts of its taroible assets lo determine whether thcrc is any ItKlicalion that those 8ssets have wff¢r¢d an inyirment k)ss. M any such indication exists, IIE [O¥erable amwnt of It)è assat is eslimal1 tn ord8r lo d8lemiinè the extenl of Ihe wnparment loss (if any). Recoverable OUnt ¥s the tsgher ol lair vakn kn costs to sel aThl Yalue use. In assessro value in us¢. the eslirnated futu (ssh flows are discounted to Ihwr F¥psent vdue using a pfy-tax discount rale that reflects current mthet assessments of the ts.me value of aNI the risks specfft lo the asset for which the eslimatès of hjknre eash flovr6 hav8 not been adi1#d. If the recoverable annI of an assel is esti1Tted to Ix les5 ils amourt the caryiro amwt of the a5sel is re(luG8d to rts recoverdblé 8moLlIt. An impabwlt loss is rerx)gnised knmediatdy in incornel {expenityrè for the year. unles5 the rete¥ant asset is wied ai a reydlued OftKxJnL in which (zse the Impaimienl kjss is treated as 8 revduatiDn decrease. Recognised inpairrnenl10sses e rwe¥5ed it. aThJ onty rf. the reasc)s f( the impai[ff1 loss have ceased lo apply. Where impwrnn1 h)ss wbsequeftty revers&s, the rryg UnI of the asset is increased lo thè revised estsmate of ts re(x)VeralJe am( t)ul so that Ihe weaséd tsrywig amcmjnl does wt excced the eArry"ng amount that wcrtdd hav8 b8en determined had rK) impaimi8nt k)*% b8en fecogritswj ICK the ass81 in prwjr years. A VerSal of an irryatmient h)s5 ts re(x)gntspd Nmmediatety, unlèss thè relevant assel is carrd in al a reva arnount. in which case thè re[SaI of the vnpairment k)ss is treated as a TevaluatKin incrèasé. 1.8 Cash and ¢ash •qul¥alonts Cash and cash equivalents WIL#Ie c8sh in hand. dewsits td at cal with banks. other slK)rt-term liquid investments wth oiiginal matufities of thrpe monts or less. and ba ovwdrdft5. Bank overdrafts are shown ¥wthin kX)rr(thgs in current lia1[be$.
ALNE PRE-SCHOOL PLAY GROUP NOTES TO THE HNANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Accountlng policl•s (Cortinu> 1.9 Flnancial Instrunnts Th8 charity has eleLtwJ to aptty th& K¥o¥i%ions of Setlth 11 '8asic Final Irtstnwts, and Sèction 12 'Olher Financxal Inslruffnts Issues, of FRS 102 to all of its nioI instruments. Financi instnwnents are recognised in th• Charitys b8lanc8 sheet when the becomes party lo the contractual provisK)ns of Ihe instru Finanthal assets atKI liabilties a offset, Iwth thè nei anTh)unts presented in the fincIal statements, when there Is a legal enfofrEable nght to sel off fecognised aff¥Junts and is an inlention to settle on a net basis or to realise the asset and setlle the simukaneousty. Basi¢ financial assets Basic firjancial assets. whh irLlude debtOf5 a1 5h arxl bk balan. are ltIlY measured al transactK)n pri induding traCti a)sts aw¥J e wi8d at amrtised cost using t effectwe interest meth¢xl unlesb the arraffjerrwl (y)ry%titutes a trnng transaction. where ihe transaction is measured at thè present Vak of the fijture receipts disrA)unled at a market rate of interest. Financk81 assets das6ifi8d as fe(ivable wthin one yw are not amrtisod. 8asir financlal liabilities Bas financial liabilitiès, in(Jding creditors afKJ ba kRn5 are Tnilialy recognised al tranS&t1 piKe unless the arrangement constitutes a fmanu.ng trartsacts"on, vrtwe (Jem trUment is measurèd at the presènt value of the fubjre payments dtsrA)unled at a market rntè rA wrt8r8sL Fin1 (Jassifie(l as payable thin on¢ yeaf a amorbsed. Debt instrumants are subsequenty canied at arrK>rtiséd rxJs( using ts effectwè interest rat? method. Tiade riediliys are ouigatrons to Pay f(Y goods or servws Ihat hamr ken wuired in the ordin8ry course of operations from SUpplrs. AMnts payable a dassified as ent liabilrts it payllt is due within one year or less. If not, they arè wesenbj as non-ojrrent lialAFii8s. Trade Cfeditor5 are recOgntrsj inilially at transaction priLE and sub5equenty asurl at arrNJI15 0)st uswvJ ts effecbve interest met. Def09{[n of financial liabilities Financial kabilities are dere(wised v&hen the drity'S WM)ns exwre of are disdwrged or 1.10 Employ•e bonÈffts The ¢t of wy unused hL4iday entillet in thè perio1 in Vfiich th8 aM0yes,5 5ervicts are reYEived. Termination benefits 8re rgcryJwd •iNYdialely as an expgnse wh8n tho charity is derr¥)nstratAy committad lo tem7inale the employment of an employee or to wovNJe twvniDatKJn nefits. Charll•ble •¢tyvllles Unrèstrletsd Unr8Strictad funds funds 2024 2023 NYCC Fees received 159.050 142,694
ALNE PRE-SCHOOL PLAY GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Accounting polici•s C)mpany inftJrn)atlon Alne Pre4chool Play Gwoup is a private tt4wany Ivniled by 9uwantee im)rporaled in EnarKI and Wales. The fegisteréd office Pn'mary Ma7 SlreeL Akne, York. Y41 1 RT. 1.1 Accounting conventi¢)n The financial statements have teen ppett in axordance wlh the charity's IgoverNng dmentI. the Companies Act 2006. FRS 102 Tr Finanaal standard apF4czble in the UK and Republic of Iland- I"FRS 10T) the Ch8riii8s SORP "AcccMJnting arml Reporting by Charilies." Statement of Recommended Practice appralle to thnls preparKo their aC£ts in aCrdar the Financial Repofbng Standard appli(zble tho UK aTvJ Rewbk of Irdarnl IFRS 102). leff8cbv8 1 January 2Q191. The charity is a PutAic Bènefft Entity as d8fin•d by FRS 102. The charity has taken advanty of the prov in th¢ SORP ts th8ritses rh)t to pware a Slatsment of Cash Flow5. The fir¢ncS statements ar8 pr8par8d in e1¥. is the fctiC curTew of thg (tharity. Monetary amounts in these financial 5tatefflents we rwrKled to Ihe nearest £ The finavK¥al stslements Ve been wyred urKler thp historw31 cost c£#wwti(M, InlIfd io inckjde the aluatBJn of frp¢hdd properts to indude properbe5 arwj FtaIn financlal wkstruments at fair v8luèl. Th8 principal acwuntJng 1(aeS adc¥)ted are set wt beknw. 1.2 Going ¢oTr¢ern At the timè of aprKo¥r•J the fow)cial slatements. the trustees have a re8sonab expectatK)n that the tharity has adequate resouTce5 to ¢>MlirMJe in operatnal exstence fLX the foreseeable futu. Thus the truslEes continuc to adry)t the ing ¢creM basi5 of aw)unting in weparirkg the financial staiements. 1.3 charitab funds unstrICted fLd5 afè avadatrAe for use at the di$tl ofthe In in ILtrtWdnce of their charitable obpdives. Restricted ftlS ar8 sutr4.ect to by thnors or.grdrbys as to how they may LE used. The purposes and uses of the restsicted fvnds a set tjrt in Ihe notes to financial statements. EndowTnent fiJnd$ a subject to corKIrtis by Ihal the must bè maintaned by the chwty. 1.4 In¢omlng resources Income is renised Ythefi the (arity is g81Y entslled 10 it alter rforManCe nd[nS ha¥e been met th8 amoutts can be rrwsured reliatAy. and il is txobable that w1 be rec8ived. Fees rec£ived are accx)unted for on o recepts b Cash donalions arè recognised receipt. 0th8r thnalions are IanIse(l On the charity has been nolifd of thè donation, unless perfortnan(% (xjnditirms requ defe of the rnnt. Income lax recoYer3blp in lalK)n to lonations received under &ft Aid deeds of covenant 15 rewgnlsed at1he time of the donation. IncDme from fiJndrak3ing is Inc*Ied a SFth fund rais et ha5 been d.
ALNE PRE4CHOOL PLAY GROUP NOTES TO THE HNANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31AUGUST2024 Incoffle from other Irading activities Unrnstrlct•d Unrnslrlcted funds funds 2024 2023 Fundraising avgnts 3.502 1,310 Incom• from inV•StnIS Unrestrlcted UnTr¥trl¢t4d fund5 funds 2024 2023 Interest re1vable 1.055 474 Raising funds Total Unrestrict8d fvrS 2024 2023 F ndraisi ublii staging fundraisirry events 20
ALNE PRE&CHOOL PLAY GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2024 Expgnditur• on eharltstAo actly1l$ Playgroup Activities 2024 Playgmup Activities 2023 Dlrect costs staff costs Depreciation and ImlM*t Eauipmenl Rent PLA melnrhipfinsuranr Postage and statiorry Telep9 Refreshments Ofsted Licencas Electricity and water Profe55ional f8es Council lax Sundry expenses Repairs Bad debts 108,357 3.413 5.120 92.120 3.413 9.303 2.170 131 7C 7.020 220 131 3.218 1.335 1.483 1.514 10.163 505 309 567 6.686 220 118 2.937 3,291 898 1.468 798 145.484 123.299 Share of support aixl governance costs (see nots 7 Goveman 7,1 6.729 153.045 130,028 Analysis by fund Unrestrirted funds Re5th"cted funds 150.292 2.753 126.353 3.675 153.045 130,028
ALNE PRE-SCHOOL PLAY GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Support costs Support Gowrnan¢• 2024 2023 Basis of lOCation ArLountan 8¢J)kkeeping and Sage 1.797 1.797 1.742 Governr Governance S.764 5.764 4.987 7.561 7561 6.729 ATralysed beten. Chlble activiti 7.561 7.561 6.729 Net Thovement i• funds 2024 2023 Th& net movement in funds is 8ft8r chary1(credI1wSl. Depreciatton of owned I1ble fix a&8ets 3.413 3,413 Trustees None of the trustees lor any pwsons (M¢t$d vAth Iheml re¥1 remunèratk)n during year were reimbursed any expenses. 10 Empl1¢e5 Number of •ffybyo•S The average mnthty number of ompknyees thring the yewwas: 2024 2023 Number Ilumber EducatM)n and developmenl Employment ¢o$ts 2024 2023 Wages and salaries Awnty stsff costs 99,487 8,870 4,216 108.357 92,120 There were nD empb)ye8s wtKbS8 8mual remUrallOn was £6O,OC(l ¢x llN)re. 11 Taxation The charity is exempl from laxatiLX) on ris a(*1$ berALW 84 its is applied for dwritsble purFX)ses.
ALNE PRE-SCHOOL PLAY GROUP NOTES TO THE HNANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 12 Tangibh fix•d assets Buildha At 1 septemb 2023 170.647 Al 31 August 2024 170.$47 Déprèciation and impairn1ont At 1 Sèptember 2023 Depreciat tharged in the 35,977 3,413 At 31 ALMJUSt 2024 39,390 carrying amount At 31 August 2024 131,257 Al 31 jgUst 2023 134,670 13 Debtors 2024 2023 Amounts falllng the T*lthln oro y•ar. Tr•Je debtors 872 14 Creditors: amounts fallmig due within yèar 2024 2023 Accruals and deferred inc(rfne 15.755 4.059 15 Restricled funds The tpstricted fun(ts of Ihe thafity rnSe the uXpEIef balaTh75 d dtiOnS and grants h8 on trust subject to specific eA)nditions by donors as to trThv Ihey may used. ResoUe$ Septnber expet)ded 2023 Transfern Al 31 August 2024 Ctrop grant funditYJ 2.711 12.753) 1181
ALNE PREcHOoL PLAY GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 15 Restricted fvnds Icontlnuedl Previous year. Resources S•ptwnb•r eynded Transfers At 31 August 2023 Crp grant fUrlr9 NYCC grant funding 12.967} (f081 2.771 6.446 3.675 2,771 op Grant to b8 used to wrclK8e new {ArtSK mud kits1. Faised planting for growing fruit and vegetables. New rain water coMe¢t1 butts be instauaj. NYCC Localty dget grant of £70B for Ihe PLtrposa of a water mill wal for water E4ay. 16 Unr•strkted fvnds The unrestricted lurKls of charty ¢(xryYise unex[thj balay$ of and whlth are not subieGI 10 5pe¢ifi¢ nditionS by (l(S aThl anIcS as lo how they may be used. These indude des¥Jngted funds which have Lwn setaSKle cdrt of uryestrwA funds by Ihe trustees fcx spe(ific PUfkX)ses. A11 S•ptember 2023 Incomlw Resources èxndèd Transfeys At 31 August 2024 PkygroLW buildirfjs General tund3 134.670 88.212 {3.413) 1146.879) 131.257 104.958 163.607 18 222,882 163.607 (11.292> 18 236,215 Previous yÈar. Incomlng R•source5 Trwsfgrs At 31 August September rnswrces txpended 2023 2022 Playgrou? bu11{$ lund General funds 138.083 {3.413) {122.960) 134.670 88,212 144.478 204.7TT 1414.478 126,373 222,882 The desYJnaled bu*1ing knnd reffects the cost oflhe PgrOuP tMJldirrfJs18ss depwation l1.
ALNE PRE-SCHOOL PLAY GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2024 17 Anafysis of n•t ass•ts boten fvnds untrIcted Restricted funds funds 2024 2024 Total 2024 At 31 August 2024: T8ngitrA8 assets Current assetsl{liabiWEsl 131.257 l(M.958 131,257 104,958 236.215 236,215 Ttstal fitnds 2023 nds 20ZJ 2023 Al 31 August 2023: TangiLAe assets Currpnt a55etsllliabilitiesl 134,670 88,212 134,670 90,983 2.771 222,882 2.771 225.653 18 Related party trans8etlons Th* were no dis(&)satrAe related paty Iran&xkns durro Ihe year (3Y23. none).