**Charity Registration No. 1155187**
**Company Registration No. 08613850 (England and Wales)**
## **ROWLEY LANE PRE SCHOOL**
**TRUSTEES' REPORT AND UNAUDITED ACCOUNTS**
**FOR THE YEAR ENDED 31 AUGUST 2023**
## **ROWLEY LANE PRE SCHOOL**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
Miss J Shore Mr A J Bland Mrs N R Hinchliffe Ms B H Nathan
**Trustees** Miss J Shore Mr A J Bland Mrs N R Hinchliffe Ms B H Nathan **Charity number** 1155187 **Company number** 08613850 **Registered office** Portacabin Behind Rowley Lane School Rowley Lane School Lepton Huddersfield HD8 0JD **Independent examiner** TaxAssist Accountants 1st Floor, Midland House 77 Huddersfield Road Mirfield WF14 8BL
## **ROWLEY LANE PRE SCHOOL**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1|
|Independent examiners' report|2|
|Statement of financial activities|3|
|Balance sheet|4 - 5|
|Notes to the accounts|6 - 8|
## **ROWLEY LANE PRE SCHOOL**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 AUGUST 2023**_
The trustees present their report and accounts for the year ended 31 August 2023.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.
## **Structure, governance and management**
The charity is a company limited by guarantee.
The trustees, who are also the directors for the purpose of company law, and who served during the year were:
Miss J Shore Mr A J Bland Mrs N R Hinchliffe Ms B H Nathan
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
## **Objectives and activities**
The charity's objects are to remain operational without the reliance of restricted funds. The policies adopted in furtherance of these objects remain unchanged during the Period. We will continue to work towards growing the Committee to ensure the longevity of the preschool from an operational point.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Financial review**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year, and where possible added to.
On behalf of the board of trustees
## **Mr A Bland - Chair**
Trustee
Dated: 2[nd] May 2024
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## **ROWLEY LANE PRE SCHOOL**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF ROWLEY LANE PRE SCHOOL**
I report on the accounts of the charity for the year ended 31 August 2023, which are set out on pages 3 to 8.
## **Respective responsibilities of trustees and examiner**
The trustees, who are also the directors of Rowley Lane Pre School for the purposes of company law, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year 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:
- (i) examine the accounts under section 145 of the 2011 Act;
- (ii) 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
- (iii) to state whether particular matters have come to my attention.
## **Basis of independent examiner's 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 examiner's statement**
- a) which gives me reasonable cause to believe that in any material respect the requirements:
- (i) to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- (ii) to prepare accounts which accord with the accounting records, comply with the accounting requirements of 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities;
- b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
TaxAssist Accountants 1st Floor, Midland House 77 Huddersfield Road Mirfield WF14 8BL
Dated: 2[nd] May 2024
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## **ROWLEY LANE PRE SCHOOL**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 AUGUST 2023**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**Notes**
**£**
**£**
**Incoming resources from generated funds**
Investment income
**2**
**1,740**
**-**
Incoming resources from charitable activities
**3**
**223,404**
**-**
**Total incoming resources**
**225,144**
**-**
**Resources expended**
**4**
**Charitable activities**
Wages and salaries
**189,657**
**-**
Food, toys & equipment
**17,771**
**-**
Fundraising event
**176**
**-**
**Total charitable expenditure**
**207,604**
**-**
Management, administration and overheads
**17,870**
**-**
**Total resources expended**
**225,474**
**-**
**Net income/(expenditure) for the year/**
**Net movement in funds**
**(330)**
**-**
Fund balances at 1 September 2022
**134,836**
**2,609**
**Fund balances at 31 August 2023**
**134,506**
**2,609**|**Total**
Total
**2023**
2022
**£**
£
**1,740**
34
**223,404**
245,207
**225,144**
245,241
**189,657**
178,852
**17,771**
15,425
**176**
827
**207,604**
195,104
**17,870**
13,838
**225,474**
208,942
**(330)**
36,299
**137,445**
101,146
**137,115**
137,445|
|---|---|
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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## **ROWLEY LANE PRE SCHOOL**
## **BALANCE SHEET**
## _**AS AT 31 AUGUST 2023**_
|||**2023**||2022||
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|£|£|
|**Fixed assets**||||||
|Tangible assets|**6**||**718**||1,109|
|**Current assets**||||||
|Debtors|**7**|**1,252**||828||
|Cash at bank and in hand|**10**|**165,391**||163,615||
|||**166,643**||164,443||
|**Creditors: amounts falling due within**||||||
|**one year**|**8**|**(30,246)**||(28,107)||
|**Net current assets**|||**136,397**||136,336|
|**Total assets less current liabilities**|||**137,115**||137,445|
|**Income funds**||||||
|Restricted funds|||**2,609**||2,609|
|Unrestricted funds|||**134,506**||134,836|
||||**137,115**||137,445|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2023. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
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## **ROWLEY LANE PRE SCHOOL**
## **BALANCE SHEET (CONTINUED)**
## _**AS AT 31 AUGUST 2023**_
The accounts were approved by the Board on 2[nd] May 2024
Mr A Bland - Chair Ms B H Nathan **Trustee** Trustee
Mrs N Hinchliffe Miss J Shore **Trustee Trustee**
**Company Registration No. 08613850**
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## **ROWLEY LANE PRE SCHOOL**
## **NOTES TO THE ACCOUNTS**
## _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **1 Accounting policies**
## **1.1 Basis of preparation**
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005 and the Companies Act 2006.
## **1.2 Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
## Plant and machinery 33% straight line
## **2 Investment income**
||**2023**|2022|
|---|---|---|
||**£**|£|
|Interest receivable|**1,740**|34|
|**Incoming resources from charitable activities**|||
||**2023**|2022|
||**£**|£|
|Fees|**189,408**|135,772|
|NEF Funding|**33,325**|108,141|
|Income from fundraising events|**671**|1,081|
|Uniforms / Sundry income|**-**|213|
||**223,404**|245,207|
## **3 Incoming resources from charitable activities**
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## **ROWLEY LANE PRE SCHOOL**
## **NOTES TO THE ACCOUNTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 AUGUST 2023**_
## **4 Total resources expended**
|**Total resources expended**|||
|---|---|---|
||**Total**|Total|
||**2023**|2022|
||**£**|£|
|**Charitable activities**|||
|Wages, salaries and national insurance|**189,657**|178,852|
|Food, toys & equipment|**17,771**|15,425|
|Fundraising costs|**176**|827|
||**207,604**|195,104|
|Governance costs|**17,479**|13,535|
|Depreciation|**391**|303|
|**Total resources expended**|**225,474**|208,942|
## **5 Trustees**
During the year 1 (2022: 1) trustee was employed by the Charity and received a salary of £28,522 (2022: £25,858) in recognition of their employment services provided.
## **6 Tangible fixed assets**
|**Tangible fixed assets**||
|---|---|
||**Plant and**|
||**machinery**|
||**£**|
|**Cost**||
|At 1 September 2022|3,029|
|Additions in the year|-|
|**At 31 August 2023**|**3,029**|
|**Depreciation**||
|At 1 September 2022|1,920|
|Charge for the year|391|
|**At 31 August 2023**|**2,311**|
|**Net book value**||
|**At 31 August 2023**|**718**|
|At 31 August 2022|1,109|
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## **ROWLEY LANE PRE SCHOOL**
## **NOTES TO THE ACCOUNTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 AUGUST 2023**_
|**7**
**Debtors**
Trade debtors
Prepayments and accrued income
**8**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors
Accruals
**9**
**Pension and other post-retirement benefit commitments**
**Defined contribution**
Contributions payable by the company for the year|**2023**
**£**
**-**
**1,252**
**1,252**
**2023**
**£**
**1,431**
**25,871**
**2,944**
**30,246**
**2023**
**£**
2,944|2022
£
-
828
828
2022
£
-
25,955
2,152
28,107
**2022**
**£**
2,684|
|---|---|---|
## **10 Cash at bank and in hand**
Cash reserves are being actively managed and, where possible, increased to cover future anticipated major costs in relation to the building used by the Company.
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