CHARITY COMMISSION FOR ENGLANO AND WALES Trustees. Annual Report for the period From 01h)1r2023 Pwknl stsrt dakn To 31112r2(Y23 Perlod end dats Charity nam•: ROWHEDGE UNDER 5'S Charfty r•g*atson 1159138 Summary ofthe of the charity as set its goveming dO(Xm￿ Pw• 1.17 Summary of main adivities in relation to #K purposes for the public benefi( in partIo￿ar, ts activities. projeds or services iJentif*d in the accounts. Statement (ffifimiiThJ whetherthe In￿ have had regard lo tt* guKIwKY4 issued by the Charity Commissicm on benefft P¥• 1.18 You ma Policy on grant majng 1.xl 1.38 induding progrwn investment Contribution by volunteers P¥• la Other Achlevwnents and Perf0m￿nCe Summary ofttE maNI 120 identrfying ts differen￿ tr charity's has made to the circtJmstan(x irf its beneficiaries arKI ary withr beneffts to society as a whole. Additlonal infomth lop1k￿ You ma P•a 1.41 obi8the8 8et Perf0mlan￿ (rf furthwvJ activth'es agai[￿t obieclNes Pw• 1.41 Investment perfon against ow1￿8 other Flnanclal Rovlew Review of the dWI￿S financtal positM)n at the eThJ of the wiod P•• 1.21 Sn 20X P￿122 policy for holdro ieseè%*s ststing vthy tr￿Y are held Amount of reserves held Reasons for hohknJ zem reserves Details of fund nMter* in defi¢it Explanation of ary uncertainties al￿Ul the chanty contirwirq as a goiva COn￿M Pw• 1.32 P•# 1.22 £14X4)0 Pw• 124 P** 123 Addftlonal Inforn￿ lopllofftd The thanty's prMK4ial sources of fund81inthdff any fundrais¥vJ) P•• 1.47 Investment policy arrfl objedNes social inves1Th￿ poI￿Y adopted Pm 1.48 1.46 risks facing the (thaFity Structurn. Governance and Management Desuiption of ¢tsity's trusts: P• 125 I Charteri P•* 125 le.g unincorporated as**from**|01/01/2023|**To**||31/01/2023||| ||||||||| |**Section A Receipts and payments**|||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to the nearest £**
**23,790**
**97,925**
**2,219**
**4,218**
**1,130**
**-**
**-**
**-**
**129,282**
**-**
**-**
**-**
**129,282**
**123,877**
**13,081**
**2284**
**1424**
**480**
**272**
**1837**
**970**
**420**
**1446**
**146,091**
**-**
**-**
**-**
**146,091**
**- 16,809**
**-**
**-**
**- 16,809**|**Restricted**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Endowment**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**Total funds**
**to the nearest £**
**23,790**
**97,925**
**2,219**
**4,218**
**1,130**
**-**
**-**
**-**
**129,282**
**-**
**-**
**-**
**129,282**
**123,877**
**13,081**
**2,284**
**1,424**
**480**
**272**
**1,837**
**970**
**420**
**1,446**
**146,091**
**-**
**-**
**-**
**146,091**
**- 16,809**||**Last year**
**to the nearest £**| |Fees Non Funded|**23,790**||||||**-**| |Fees Funded|**97,925**||||||**-**| |SEN Funding|**2,219**||||||**-**| |Fundraising|**4,218**||||||**-**| |Other Income|**1,130**||||||**-**| ||**-**||||||**-**| ||**-**||||||**-**| ||**-**||||||**-**| |**_Sub total_**_(Gross income for_
_AR)_|**129,282**||||||**-**| ||||||||| |**A2 Asset and investment sales,**
**(see table).**|||||||| ||**-**||||||| ||**-**||||||**-**| |**_Sub total_**|**-**||||||**-**| |**_Total receipts_**
**A3 Payments**|||||||| ||||||||**-**| ||||||||| |
Staff Costs|**123,877**||||||**-**| |PropertyExpenses|**13,081**||||||**-**| |Admin/IT|**2284**||||||**-**| |Staff Training|**1424**||||||**-**| |FundraisingExpenses|**480**||||||**-**| |Committee|**272**||||||| |SundryCosts|**1837**||||||**-**| |Insurance|**970**||||||**-**| |Large Purchases|**420**||||||| |Resources|**1446**||||||**-**| ||**146,091**||||||**-**| ||||||||| |**A4 Asset and investment**
**purchases (see table)**|||||||| |**,**|**-**||||||| ||**-**||||||| |**_Sub total_ **|**-**||||||**-**| |**_Total payments_**
**_Net of receipts/(payments)_**
**A5 Transfers between funds**
**A6 Cash funds last year end**
**_Cash funds this year end_**|||||||| ||||||||**-**| ||||||||| ||**- 16,809**|**-**|**-**||**- 16,809**||**-**| ||**-**|**-**|**-**||**-**||**-**| ||**-**|**-**|**-**||**-**||**-**| ||**- 16,809**|**-**|**-**||**- 16,809**||**-**| CCXX R1 accounts (SS) 09/10/2024 1 |**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|| |---|---|---|---| |**Categories**
Signed by one or two trustees on
behalf of all the trustees
**B1 Cash funds**
**B2 Other monetary assets**
**B4 Assets retained for the**
**charity’s own use**
**B5 Liabilities**
**B3 Investment assets**|Signature
R Wyatt
**Wages**
**Rent**
**Details**
**Details**
Cooperative Bank
**Details**
**Details**
**_Total cash funds_**
(agree balances with receipts and payments
account(s))
**Details**|**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**23,289**
**-**
**-**
**-**
**-**
**-**
**23,289**
**-**
Agreement Error
OK
**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**liability relates**
**Amount due**
**(optional)**
**13,000**
**-**
**1,500**
**-**
**-**
**-**
**-**
Print Name
Rebecca Wyatt|**Endowment**
**funds**
**to nearest £**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||OK| ||||**Endowment**
**funds**
**to nearest £**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**Current value**
**(optional)**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**Current value**
**(optional)**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**-**| ||||**When due**
**(optional)**| ||||| ||||| ||||| ||||| ||||| ||||| ||||Date of
approval| ||R Wyatt|Rebecca Wyatt|07/10/2024| ||||| CCXX R2 accounts (SS) 09/10/2024 2 ## **Independent examiner's report on the accounts** ## **Report to the trustees/members of** Rowhedge Under 5's **Charity No. 1159138** ## **On accounts for the year ended** 31st December 2023 ## **Basis of my report** I have examined all the documents and relevant papers given to me by Rebecca Wyatt Trustee ## **Indepenndent examiner's statement** In connection with my examination the following matters have come to my attention to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Nest pension payments do not match payroll report which were picked up by Rebecca when doing an audit. I would suggest again that all payments via bank to be agreed back to payroll reports on a monthly basis. HMRC PAYE account - large credit due to Saint & Co reports not showing the SMP to be deducted therefore payments were made when account was actually in credit. Credit has been requested to be carried forward. A screenshot of HMRC PAYE balance at 5th Sept 24 which I requested shows a bigger credit now £4.3 so assume more SMP has been processed this year. I suggest a reconciliation be done from the reports to agree to HMRC. This should be done every month so that if Saint & Co make further mistakes they are picked up. It was noted by yourselves that the spring term funding £17093.18 was not paid until Jan 24. Thisis however for Spring 24 so should not be in these accounts Previous years should have been adjusted but going forward thiswill be correctly allocated. Still no expense forms being completed. Also staff gifts should be signed for and a list of who had what attached. Despite all bank payments being authorised by two members of the board an expense form should be submitted along with receipts. An example expense form was provided last year. ## **Signed** Date 26th September 2024 Mrs Donna Breese Breese Accountancy 40 Tey Road Coggeshall Colchester Essex CO6 1QR 07711 903228 donna.breese@sky.com