Company registrdtion number. 08917017 Charity reg15traiion number: 1156798 Bristol Early Years Teaching Hub {A company limited by guarantee) Annual Re￿rt and Fin*Kial Statements for the Year Ended 31 March 2024 GWJ￿es&co1Cj￿d Office l The Coach House 24-26 Station Road Shirehampton Bristol BSII 9TX Bristol Earty Yem Teaehlng Hub Contents Refrrence and Administrnive Dethils Trustees. Report 2104 atemenl of Financial Activitie5 Balartt Sheet Notes to the Fina￿la1 &aiements 7t014 S¢atemenl of Trustees. Responsibililies Indertndent Examin*s Rep)rt 16 Bristol Earty y￿r$ Teaching Hub Reference and Administr*live Details Trusltrs L E Driver P S Willmtt J Hill I c￿rk N Theobald A caTin￿On E S Gossa Secretary Charity Reglstf41ion ]Yumber 1156798 Company Reglstratioll Number 08917017 The charity 15 iKorporaied in England and Wal¢s. St Paul's Children's Centre Little Bishc4) Str¢ Bristol BS2 9JF Registered ofike Independent Exa￿l￿er G W Jones & Co ICJ Ltd OffKe l The Co¥h House 24-26 SraiioTh Road shlreham￿0n Bristol BSI 19TX Aeeountamts G W Jones & Co ICJ Ltd Accountants OffKe l The Coach Hous¢ 24-26 Station Road Shirehampti Bristol BSI 19TX B4nkerJ Lloyd5 Bank Pk Knowle Bristol 284 Wells Road Knowle Bristol BS4 2PY Page I Bristol Earty Years Teathing Hub Trustees, Report The trustees. rK¢seni th¢ annual repxt together with the fiThancAI Matawlts of the charitable f¢x ihe year ended 31 Ma￿h 2024. Publ1¢ b¢tttflt The Trustees have eonsidered ihe guidance provided by the Charity Comnjission, and are salisfied that the activities of the Charitable Company satisfy the requIren￿ths for them to be ￿nsidered in the wblic benefit. Struetiirei govern$n¢¢ Bristol Early Years Teaching Hub is a charitable cc*npany limited by £￿arantee, incixporaled on 28 Febwary 2014 and regisiered as a charity on 24 April 2014. The company was established under a Memordndum of Association ￿}Ch esmblished the objects and powers or Ihe charitable company and is governed w)der its Articles of Associaiion. The Tr￿￿ee& who are also the directors for the purp￿ of company l)w, ar¢ listed pag¢ l. None of ihe Trustees has any beneficial Intere￿ in the company. All of the Trustees are members of the company and guaraniee io contrib￿¢ £1 in the eveni of a winding up. Rt¢ruitment aThd appoimtrnent of tr¥st¢¢ Trumees are appoinied xcording to the Anicles of a&8OCi&iOn. The Trustees have a duty to identify review the risks to which the charity is exEKJsed and to ensure that appropriate controls are in place io F￿0vIlk reawnable assurdn¢e ogaitLSt fraud w)d error. The ¢haTitable tomparty 1$ admini￿tTed by its board of Tnjstees {'Ihe Bo&rd"). memè￿1$ of the Board are nominated representatives of the following b(yJies athl organis81ioiis.' - St Paul's Nursery School and Children's Cerbtre. The charitable compa)y has three iThJependeni Tr￿￿eel appointed by the nominated Trustees in accordance with its Articles of Association. one of whom tskes on the role of independent Chair. The Trustees are Continuing to retlect on the coniexi of Ihe organisaiion, Ihe Trus￿eS are considering a review of the organisalional stnKture and the Articles of Association. within a rapidly changing Early Years national landscape. However. the main focus of the organisaiion will change. Risk rnawggement The major risks. to which the charity is exposed, as Mlentified by the TnLStee& have l*¢n r¢viewed and systems are ixing established 10 mitig*e those risks. Financial suslainabilily ha5 been identIf￿d as the major risk the dwity. llowever since Novemeber 2022 it ha5 now been in receipt of (he DtE Srron8er Praaice Hub grani. The charity continues to be eommis%ioned by oiher partners. A key elemeni in managing ihis fmancial risk io fiAure proof the organisation remains the developmeni of addiiional. long-ierni parn)erships with hjnding provider4 r¢view of future fijnding I)PW1uniiies and regular re￿rtS ￿ the Tft￿ttS olthe charity's finar*ial Smus. Objettives and Setivities The objeas of thc charity ￿. Page 2 Bristol Early Years Teaching Hub Trnstees, Report the advanremenl of ed￿a1]th of children. ￿rtICUlarty of Early Yeat¥ age, in wticular by providing education and training developing the ski115 of ￿llIonerS of Early Years education: the advancement of educalion and th¢ training of prxiitioners of Early Years education; and the promotion of xKial I￿lUsion in particular aM{￿g children of Early Years age and their familieslcar¢rs who are socially excluded from s￿iety. or a pan of society, &8 a result of their social and econ%Mllif Position, in particular through the edur*ion of children of Early Y¢ar5 age and practitioners of Early Years ¢d￿￿10n. BEYTH st*lf and volwnleers At ihe end thE financial year (2023-2024) BEYTh did employ any statr, nor did it have any volunteers. A thember of Si. Paul's Nursery School aT￿ Children's C¢ntre remains resF¥)nsible for the financia5 re¢ords of BF.YTH and for recording Trustee's Medin&s mIn￿e$. The fmancial SUP[￿rt for this adminislrdtion Lssistance was rec¢ived from Brisiol City CothKil. Fknaneial Review BEYTH ¢ov¢red its colls over the peri(xl l April 2023 10 31 Mard) 2024. The swplw at the end of the period was £56,250. The Trustees are confident that there is syificieni working capital io BEYTh's obligations. as the projections that the TrUs￿S have prepared indicate th* the planned progrdrnme should cortlinue lo deliver enough income lo cover cosis. The organisation is Mill etirrying fonyard £278,228 in reserves, of which £271,927 are restricted to spe¢ific wogramme5 of work. At the y¢ar end the charity's unrestrided r￿d reser%w were £6.301 aThJ the restrided furyj reserves were £271.927. Reserves polity. In line wilh Charities Ad r¢quirements, the Trwees have reviewed their reserves policy for the Charity. which will aid them in exer¢isiDg overall control ovu the fuHncial affwrs of the Charity. li is considered prudeni Io Tn4intain reserves to safeguard the Charity's operational commitments in the event of serious reduction5 or delay5 in income. or in the event of extraordinary wsts aTi5ing. Reserve levels will be reviewed frequen¢ty by the Ttt￿te¢s a5 part of the management accounts review pr￿ess. AehieY¢ments and out¢oTh￿s BEYTH continues io Tun as the Bristol Early Years Teaching Hub and sirKe November 2022 it also fibllaions as th¢ lead selling for Bristol and Bey(M)d Eys Stronger Prattiee Hub, re¢¢iving a gran( from the DfE. Wiihin these roles BEYTH provides a br(od programme of services io support the early Ycars sector in ihe SW region. These include: Coniinued ￿of￿10nal DeVelO￿￿1t opp)rtUnTt1￿ {e.& training programm* study days. study t￿Ts. setting visils. slaff meetings, audits)" Inf(wmaiion. advice and guidance'.Bespoke Setting to setting supp(Yt. 1hrl￿8h deployment of Specialisl Leaders of Educaiion (now rtnamed as kncal Specialist Leader% LSLS): NeTh¥ork5 and Communities of Prathice. The support i5 knth online and face to face. Despite the irnpact of Covid 19 on every and s¢ttin& and the national recruitn￿l a￿1 rdeniion crisis in Early Ye¥4rs. we have still had a relatively good engagenKnr k)cal nurseries, childTninders and schools. Our onlin¢ offer n￿an% that we have met Ixactioners fFom all over couniry. I￿l our numbers have reduced. Page 3 Bristol Earty Years Teaehing Hub Trnstees, Report Outcome5 for Bristofs children in the early yrws continues ￿ rmin solid. however impact of the lockdow ¢an be seen in the Children Total Expendilure Nei (¢xpendiiureyineon (20.119 (294.801) (314.920) (5.588) 29,377 23,789 Nei movement in funds (5.588) 29.377 23,789 R¢eoncili#tloa of funds Total funds broughi forward Total funds caEried fonvard 8,540 189.649 198.189 14 2.952 219,026 221,978 All of th¢ charity s activities derive fr¢)m colli1n￿1n8 owatiffi5 thriT]g the above two Feri(wts. The funds tr￿eakdoWn for 2023 Shown in note 14. The on pag¢$ 7 10 14 fonn an iniegrnl pan of these finan¢ial statements. Pag¢ 5 Bristol Earty Years Tea¢hing Hub (Registration number. 08917017) Bal*nc¢ Sheet as at 31 M*r¢b 2024 2024 2•23 Note Current assets D¢btor5 Cash at bank and in hand 10 30 367.818 65.795 264.941 367,848 330.736 Creditors: Arno¥nts falling due withiA ole yt*r Net assets 12 (89,620) 278,228 {108,758 221,978 Funds of ¢he ¢hsrity: Restrlrted iNewe funds Restri¢t¢d fun(b 14 271,927 219,026 Unrestricted ￿¢0￿¢ fu*ds Unrestricted furKIs 6.301 2,952 Total lunds 14 278.228 221,978 For the financial year ending 31 Mar¢h 2024 the th8rity was e))tiiled to ¢xeM￿lOn fixmn audii under Section 477 of the Compani¢s A¢t 21XJ6 r¢laiitJg io small CLvnpanies. txrectorf resp(*nsibiliiies.' Th¢ memb¢rs have noi required th¢ ¢lwity io obthin ￿ audii of its accounls for the year in (ryjestion in accordance with seciion 476. and The directors acknowledge iheir responsibiliiies for complying with the req￿IreMents of th¢ Act with ￿sPeCt lo accounting record5 and the preparalion of acwjnts. The financial st0t¢ments ort pages 5 10 14 were approved by the tru51ees. and authorised for issue on 13 August 2024 and signed on their behalf by: L E Driver Trusiee The Mies on pages 7 10 14 fomh an integrnl part of these financial statements. Page 6 Bristol Early Years Teaching Hub Notes to the FiDanci*l Ststements for th¢ Year Eoded 31 March 2024 I Charlty status The ¢harity is limitrd by guaran*e. incorwrnted in EnglaNI and Wales. and Cow￿ni]Y does not hav¢ share capital. Each of the trustees is liable to con1nl￿te ali am(Murt not exceeding £1 towards the a&8et5 of the ¢harity in the event of liquidation. The address of its re8lStpJed offic¢ 15: St Paul's Children's Centre Little Bishop Sire¢t Brisiol BS2 9JF These fthanrial slalemenis were auihorised for issue by ihe t￿￿te$ (m 13 Au8vM 2024. 2 Aeeounting policies olsignifiunt *c¢ounting polieies *•d kny aceountl*g tstim*t¢s The principal ac¢ounling rM)licies aFvlied in preparation of these financial stalements are set below. These policies have been cimtsistenily applied io all the years presented. unless otherwise Mated. Statement of ¢ompliaAee The financial Statements have been prepaTed in ac¢iYdance with Accouniing and Reporting by Charities: Statement of RffommetNJed Pwtice (applicabk io charities prwing iheir accounts in accordance with the Financial Re￿)rting Stsndard applicable in ihe UK ar¥J Republic of Ireland (FRS 102)) {is5ued in (kti)b¢r 2019) - (Chartties SORP (FRS 102)). the Financial Rep￿ing Sthndard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Aa 2006. Basis of prepxratio Bristol Early Years Teaching Hub meets the definition of a public benefit eniity under FRS 102. Asset5 and liabilities aTe initially recognised At historical ¢051 (Y transaction value unless Qtherwise staled in the relevant accounting wjlicy notes. Going eon¢¢rn The trustees consider ihai th¢re are ￿ ma*rial uncertainties abo￿ the (harity's ability lo continue as a going concern nor any Si￿lfIcant areas of unc¢rtainty ihat atreet the carrytng value of assets held by the ¢harity. Ineome and eAdowments All income 1% recognised the charity has entitlement to the incom4 li is w)bable thai th¢ income will be received and the wnouTrt of the income receiydbk ¢an be reliably. Grt7nts reeelmbk Grants are reco8TLis￿ when the Ch￿)￿ has #n entiilement to the fuNls and any conditiorts linked to the grants have l*eTt met. Wlwe perfOrnth￿e condiÈion5 are anached io ihe grdni and ar¢ yet to be meL the income is recognised &s a liability and included on the ba]¥T￿e sheet as defetted income to be released. Page 7 Bristol Earty Years Teaching Hub Notes to the FiDan¢ial Siatements for the Year Ended 31 Mareh 2024 Expenditure All expenditure is recogntsed once thv¢ i5 a kgal or c¢M5tructive obligation to that expenditure, it is probable settlemeni is required and ihe amounl b¢ I￿red r¢liably. All costs are allocaied th the opplicable expenditure heading ihat a8gregat¢ simil¥ r051s lo that category. Where cw5 ¢alln￿ be directly attrib￿ed to particular headings they IHv¢ bE¢n alkwated a basi5 WFLSiStent wilh the use of rwurces. with central sthff costs allorat¢d on th¢ b￿1$ of tillK spent, and d¢precialion chrges allocaied on the ￿￿[On of ihe assei's use. Other support cos15 are allixated ba%d ijn the spread of c051& Ra151H8fMnds These are costs incuThed in attraaing voluntary inconK the management of investments ald those incutTed in trading activiiies thai raise fimds. Support ¢osls Support costs Incl￿ central fundioDS aTKi lobt been allocated io ¥iivity cosi caiegories on a b&sis consistent with the use of resources. for example. allocating F￿0P￿rtY ¢(￿ts by tkKJr area& or per capiw staff costs by the lim¢ sr¢ni arnl other ¢osts by ibeir ￿￿. GovernaDtt eosts These include the costs attributable lo the tharity's complion¢¢ wilh Con￿lI￿li0￿81 and stattwjry rniuirements. includib)g audii, ￿rategIC management and tnb51ees meetin&s and re1ml￿r5ed ¢xpeDses. G4>vernment grants Govwnment grants ar¢ ￿¢0S￿lSed based on the ac¢nJal nwdel and are measured at the fair value of the assei re¢¢ived or rec¢ivable. Grarfs are classified as relating either to revenue or to assets. Grdn15 relating io revenue are r¢cognised ID in¢ome over th¢ peri(wJ in Nthich the relared costs are reco8nised. Grants relating to assets are r¢cognised OV￿ the expecied ysefvl life of ihe &w. Wk*re pan of a grani relaling to an asset is defeTrf il is r¢cognis¢d a5 def¢Tr¢d inwme. The charity is considered to ihe te51s sel in Par4gTJph I khedyl¢ 6 of the Finance Aci 2010 and therefore it meets the definition of 4 ¢haTitsble CoM￿Y for UK corpordtion tax purposes. Accordingly. the harity is poteniially exempt from laxation in r¢5pecl of itKome or capitsl gains received wiihin categories ov¢red by Chapt¢r 3 Pgrt 1 l of the Corporntion Tax Ad 2010 ￿ Section 256 of ihe Taxalion of Chargeable Gain5 Aci 1992, to th¢ ¢xl¢nt thal suth income or gains are applied exclusively to Charithble pws. Trnde debtors Trade debtors are affl￿nts due from cuslomers for meTchandise sold or Services F￿0FMed in the ordinary course of business. Trydde debiors are recognised initialty at the transaction wice. They are sthequently measured at amortised Cost usin8 the effective interest metho¢ kss pn>vision for impaiment. A provision for the impaimient of trade deknors is established when there is objedive evidence that the charity will be able to collect all aTMUniS due according io the original tern￿ of the receivables. Page 8 Bristol FArly Years Teaching Hub Notes to the Fingneial Statements for the Year Ended 31 March 2024 Cash and L•5h equiv*lents C&sh and equivalents wmprise c&4h on hand aud call deposits. and other short-temi highly liquid investments that are readily wnvertible to a known arn(¥mt of cash and are subject io an insignificant risk of change in value. Tr4de creditors Trade credilors are obligations to pay for goods or s¢Tvices thai have been wuired in the ordinary course of business from suppliers. Accounts payable are cl&ssifKd as current liabiliiies if the charity does not have an uncondi11￿?1 right. ai the end of the reporting ￿ri(￿L to defer settlerKni of the creditor for at least twelve n￿nthS aft¢r ihe re￿)rtIrtg date. If there is an un￿NJIt10nal right to defer sett]etneni for ai least twelve months after the re￿Ing date, they are presented as non-curreTrt liabilit*s. Trade ¢rEdit015 are rttognised initially * the transaction price amd sub5equenily nKasured at amorttsed cost using the effeciive int¢rest nKt1y￿. BorrowiAg$ Interest-bearing IxTrrrowings ar¢ inilially recor￿ at fair val4e, net of trawiion coms. Interesi-bearin8 iM)rrowings are sub5equenily ￿ThIed at amorti5ed cost. with ihe differenre between the proceeds. of transaciion costs. and th¢ atnount due on redemption being recogni5ed as a charge io ihe Statement of Financial Aciiviii¢s over the ￿riod of the relevant IxKTowing- Interesi expertst is rttognis¢d (m the basis of ihe effeaive inteT¢5t and i5 inclth in inieresi payable and $imilar ¢harge Bormwings aT¢ classif￿d &9 curreni liabilities unless the ¢harity has an wKonditional ri8hi io defer settlement of the liability for at Iwt twelve monihs after the rwiing dat¢. Fund 5trnctHre Unrestric¢¢d income fijnds are genernl fvnds that are available for ￿e & the trustees dis(retion in furtherance of the objLYtiv¢s of the charity- Resiricted incorne funds arp those donaied f(Y Use in a ￿lcular area tr for SFttific purN>se& the use of which Is restr￿ed io that area or purpose. 3 Voluntary U*restrirted funds Getkeral Re$lTieted fundg Total funds Grants, in¢luding capital grants. Government grants Total for 2024 3.349 703.956 707,305 3J49 703.956 707.305 Total for 2023 14,531 324,178 338,709 Page 9 Bristol Earty Years Teaehing Hub Notes lo the Finatteial Statements for Ihe Year Ended 31 March 2024 4 Expendlture A) Costs of Char6t*bk A¢¢ivilies Umr¢stri¢¢¢J ru•ds Genernl Re￿ri¢*d ruRds Tot•1 Note her direct costs of generating volunlary incoTr 641.903 641.903 Tolwl for 2024 641.903 641.903 Total for 2023 2.130 294.801 296,931 Total Costs 5 GoverThance costs U•r¢s¢ricied Restr6tt¢d fulld$ Total runds G¢n¢r*l Govemance cO￿S 9.152 9.152 Tot*1 for 2023 17.989 17.989 Totsl txpeAdlture In addition io the eX￿ndItUre analysed above, there are also governance costs of £9.152 (2023 - £17,989) which relate dirtttly to eharitable aetivities. See note 6 for fimther details. Page 10 Bristol Early Years Teaehing Hub otes to the FiDancial Statements for the Year Ended 31 March 2024 O ANgJlysis of 8ovtrn*ne¢ ind Mpport ¢0sts Charltsble aetivities txp¢ndit•r¢ Re5tricQed fulds Totsl 2024 B*5is ofalloc*tlts Audit and other &wrarKe servic¢s 2.953 2,953 Unreslrlet¢d Total 2(123 Ceneral Basis of *llocatlott I(KI•A I(MPA Audit and other a5suran¢¢ Services Administration and leadership 3.600 8,806 8,806 12,406 12,406 Govern*ntt tosis Uwrfstritted funds General Reslrieled funds Totsl funds Ixgal fees her govemance costs Allo¢ated supyort cos Total for 2024 1,942 4257 2.953 1.942 4.257 2,953 9,152 9,152 Total for 2023 17.989 17,989 7 Net incoThinglout£olng reso•rtt5 Net incoming r¢50urces for the year include: 2024 2023 Audit fees 2.953 3.6(MJ 8 Trustees reM￿Atr¥I￿)I and expenses No trusttts, nor any ttrsons cor¥Kcted wilh them. have received any remwmll(￿ from the charity during the No trusttts have received any reimbursed expenses fr(Kn ihe ¢lwity d￿J￿8 ihe year. 9 Taxatio The charity is a registered tharity and is therefore exemF4 from taxaiion. Pagell Brislol Early Years Te*¢hing Hub Notes ¢0 the FinaD¢ial Statements for the Year Ended 31 Mareh 2024 10 Deblor5 2024 2023 Trade delmors 30 65.795 I I Cash and eash equfv*lemts 2024 2023 Cash ￿ bank 367,818 264.941 12 Creditor5: f*llim% dwe withitt o#t year 2024 2023 Trade creditors (hher creditors Accnjals 76,164 4.500 8.956 95,301 4.501 8.956 89.620 108,758 13 Analysis of Det f¥Dds At l April 2023 naD¢ing ¢¥sh flows At 31 M*rtk 2024 Cash at bank and in hw 264.941 102,877 367.818 Net debt 264.941 At l April 2022 102.877 Finaneing ca5 fknw5 367,818 t31 M8r¢h 2023 Cash ai bank and in haTNI 228,325 36,616 264.941 Net debt 228,325 36,616 264.941 14 Fuwds Balance At 31 March 2•24 Bilince al I April 2023 Incorning resourees Resources expeTrded Transfers Unrestricted fuAds Genernl Unrestricted fund 2.952 3.349 6JOI Pag¢ 12 Bristol E*rty Years Teaching Hub Notes to the FiDanci21 Ststements for the Y￿r Ended 31 March 2024 B4lanee at 31 Mareh 2024 B*l•nce at April 2023 Incoml reso¥tte5 Resources expepded Tr**sfe Restricted f•Thds 117.966 115.( 18.004 (102.670) (8.1)04) 146.547) (130,296) EEF Sehool io School Cabot Leaming Fede￿1{￿) Bristol Standard gitslisaiion Bristol Early Years Research W¢b5ile & QA Working Qualifi￿110n SPH Experts & Memo Total restricted funds i 0.000 139,601 186,148 (i) 18.487 (18.487) 34.148 7.000 45,026 (3.600) {3.782) {30.366) (7.(￿) 541.877 29.075 (465.252) (24,8(Kl 121,651 675 219.026 703.956 1651.055) 271,927 Total fund5 221,978 707.305 1651.055) 278.228 Balanee #t I April 2022 Ineoml resourcts Resou￿ expended Balance at 31 Mareb 2023 UAr¢s¢rk¢ed funds GenÈMI Unrestrided fvnd 14.531 (20.119) 2.952 Restrl¢t¢d LSL Calwt Learning Federntion Bristol Stsndard Digi￿lisation Bristol Early Years Rrxarch Website & QA Working Qualifi￿tIOn SPH Experts & Meniors 115,138 24255 18,487 142.520 30J75 (139.692) (54,631) 117.966 18,487 25.770 12,000 I,￿0 132.883 5.4 13.622) 34,148 7.0(Kl 45,026 3.6(KJ) (87.857) (9.(M>O) Tolal restricted fund5 189.650 324.178 (294,802 219.026 Total funds 198,190 338.709 (314,921) 221,978 Page 13 Brislol Earty Years Te*ehing Hub Notes to the Fin*neial St*te)nents for the Year Ended 31 Mareh 2024 15 An*lysis of Det assets betweem f•Ads Unr¢strieted rHnds Getter*l Totsl r￿n￿5 •¢ 31 March 21124 Restritted funds Curren¢ assets Curreni liabilities 18.797 {12.496} 349.051 (77.124) 367,848 {89.620 Total net assets 6JOI 271.927 278.228 UArg51rided (¥t￿S Ge￿rnI Totsl at 31 M8r¢b 2023 Restricted f¥nds Curreni assets Current liabiliiies 15,508 {12.556 315.227 (96.201) 330,735 {108,757 Total net a&s¢ts 2,952 219,026 221.978 16 Related ￿rtY tran￿etItiA$ There weT¢ no relaied party transactions in the ￿. Page 14 Bristol Early Years Teaebing Hub Stalement of Trujttts. ReSPODsibilities The truslees (who ar¢ also diTeclors of Bristol Early YeaT5 Teaching Hub f¢x th¢ purposes of Company law) are responsible for preparing the tru￿CeS. ieport and lh¢ financial ￿￿tements in ¥cordarKe with applicable law ond Uniied Kingdom Ae¢ounting Standards (United Kingdom Germlly Accepted A¢counling Prncti¢eX including FRS 102 "The Financial Re￿￿tIng StaT¥Jard applicable in the UK and Republic of Ireland" Company law requires th¢ th￿l￿s io PTepare financial statements for exh fthancial year. Urnler company law the tru￿¢t5 nyJst N)1 approve the fIn￿CIal siatements unless Ilw are ￿1sfIed that they give a Irue and fair view of th¢ state of affairs of the charitable company and of the incoming resources and appliC￿lOn of resources, ineluding lis income and eX￿ndi￿re. of the tharitable company that period. In preparing ihese fina￿laT siaiements, the truste￿ are reqUI￿d to: seleci suitable accounting wlicies and •pply I1￿ Co￿lsteni1y. observe the methods and pri￿lPleS the Chariiies SORP. mak¢ judgemenrs aTKI eStim￿e$ ihat are re&ffiabk and rthL slaie whether applicabk xcouniing Sthndard4 ¢(x￿nSing FRS 102 have be¢n followed. subject to any material (kpartures dixlosed and explained in ts finarKial staiements" and epare the fmancial stotements on the going concern basis unl¢55 il ss inappropriale lo presume that the charitable company will continue in business. The trust¢es are responsible for kttping woper accowttiTrg records th* can disclose with reasonable accurncy at any time the financial p)silion of ih¢ clwithble CoMp￿Y and enable them to ensure that the financial statements ¢oJnply with the Companies A¢1 2006. They also responsible for ufeguarding th¢ assets of the ¢haritsble company and hence for taking reasonabie st¢ps for the wevention and deiection of fraud and oiher irregularities. The trustees are responsible for the mainienance and inwity of the ¢orporn* ￿ financial inforniation included on the charithble eompanys websile. Legislation governing pr¢parntion and dis%mination of rinancial ￿&{C￿ents may differ from legislalion in ￿her jurisdictions. Approved by the trustees of the charity on 13 August 2024 *MI signed on its b¢half by.. LEDriv Trustet Page 15 Bristol Farty Years Tea¢hfing Hub Independent Examiner's R￿￿rt lo the lrnstees of Brislol Earty Years Teaching Hub {'th¢ Comp*oy') I retM>rt to the charity trusttts on my ewamination orth¢ xc(xmts of the compa￿ for the year ended J l March 2024. Responsibllilies and b*sis of report As the charity's trustees of the Cortwany (and also its directOTS for the pwpoxs of company law) you are re5p)nsible for th¢ FK¢paration of the &C{M￿ts in with the requirements of the Cornpanies Art 2006 ('Ihe 2006 A¢t'). Having Saiisf*d myself thii the ¥co￿ts of the Compw aTe not fEquired to be audited Part 16 of ihe 2006 Act and are eligible for ifKkptsMknt exarninaiiow I reFth in Tespeci of my examination of your eharity's aecounts &$ CA￿led out under sectiiTrn 145 of the Chariiies Aci 2011 ('Ihe 2011 Art,). In canying out my exarnination I have followed the Dire¢11￿$ given by the Charity C(xnmission UTth seetion 145(5Xb) of the 2011 Act. IMd¢pend¢Trl ¢xsmiTrer's $t*leme*l Since ihe Companys gross inc(Kne exceeded £250.(KIO yow examiner must be 4 memb¢r of & body listed in section 145 of the 2011 Aci. I confinii th￿ l am (wallfl￿1 to wthrtake the exafflination because l am a member of Asso¢iaiion of Charttred C¢rtif*d Acc￿n￿nIS, which is one of ihe listed b¢￿Il¢s. I have compleied my examinaii(m. l ¢onfm no matters have come to my attention in connection with the examination giving me cause ￿ b¢li¢ve'. accounling record5 not keo irt yes￿ of Bristol Early Years Teaching Hub &% required by section 386 of ihe 2006 Act. or 2. accoumts do acC￿d wilh those wecor(Ls' or 3. the accounts th) not comply with the aCCw￿1ng requirtments of section 396 of the 2006 Act other than any requiremeni ihot the ac¢ouThts giv¢ 3 'tru¢ and fair Vie￿ which is noi a matter considered as part of an independent ¢xaTninO1iiMh" or 4. the aceounts have Ixen accoTdance wilh the methods and winciple5 of the Statement of Recommtnthd Praaice for xcounting and reporting by charities [applicable fo chwiti¢s preparing their counts in o¢¢ordartce with the Financial Re￿)rting &andard applicable in the UK and R¢publs¢ of Ireland (FRS 102)]. I have no concerns and have corne &r(tss no matters in t￿neCtIon with ihe examination ￿ which atteniion shoukl be dra￿ in ihis report in order to enable * woper understanding of the ￿courtts to be reached. Andrew Jones BA ( Association of Chart ) FCCA Certified Acco￿tants Off￿¢ l The Coach House 24-26 Ststion Road Shirehornpton Bristol BSII 9TX 13 August 2024 Page 16