2024-08-31-accounts - Beehive Pre-School Playgroup

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Beehive Pre-School Playgroup

(CIO Charity Number: 1160990)

Trustees Annual Report & Financial Statements for the year ended

31st August 2024

Charity accounts preparation & independent examination service

Beehive Pre-School Playgroup

(CIO Charity Number: 1160990)

Contents
Index	Page
Report of the Trustees	1
Independent Examiner's Report	5
Receipts & Payments Accounts	6
Statement of Assets and Liabilities	7
Notes to the Accounts	8

Trustees' Annual Report

From: 1st September 2023 To: 31st August 2024 Charity's full name Beehive Pre-School Playgroup Registered Charity number 1160990

Objectives and activities

Summary of the purposes of the charity set out in its governing document

To provide an Early Year setting for the dependents of Service Personnel and local civiliian families, offering a stimulating and nurturing environment following the EYFS curriculum and following OFSTED guidelines.

Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts

Beehive Pre-school Playgroup exists to provide a safe and nurturing environment for children aged 2 to school age to develop. These children are the beneficiaries of the Charity to enrol in the pre-school on a voluntary basis from the Service and local communities in the Fulford area of York.

The trustees consider that they have complied with their duties to have due regard to the public benefit guidance published by the Charity Commission.

Achievements and performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.

Beehive Pre-School Playgroup is thriving with a constant flow of applications from parents to enrol their child/children in the group. The group is multi-cultural with the children of different service nationalities involved, as well as several nationalities from the York University community. We currently operate a waiting list for new families. The parent trustees continue to work hard to raise funds to purchase new play equipment for the benefit of all children. New resources are purchased as needed. Termly fundraisers are held which are very popular amongst families and serve as a way to encourage socialising and improving relationships between families.

Financial review

Review of the charity’s financial position at the end of the period

Beehive continues to be in a strong financial position. Beehive has remained very popular in the community and as a result receives consistent payments each month from both private families as well as the council payments. Council funding for 2 year olds is due to increase again from April 2025 and this will further benefit Beehive as the rate it is paid at is higher than the private family payments. Beehive also received an army grant of nearly £20,000 to install a sensory room in August 2024.

Statement explaining the policy for holding reserves stating why they are held

Beehive Pre-School Playgroup management committee ensures that the amount held in reserves will cover the cost of staff redundancies should the group close. In addition to this, monies accumulated in previous financial periods have been earmarked for use in renovating the outdoor space.

Amount of reserves held

£154,887

Reasons for holding zero reserves N/A Funds materially in deficit None

Explanation of any uncertainties about the charity continuing as a going concern

There are no current uncertainties about the charity continuing. We have a group of reliable parent trustees and will look to recruit a new chair in the coming months as our current chair has been in the position for 5 years.

Structure, governance and management

Description of the charity's trusts

Type of governing document Constitution How the charity is constituted CIO

Trustee selection methods including AGM details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees

Additional governance issues

Beehive Preschool Playgroup is a stand-alone charitable group that is a member of the National body, the Pre-school Learning Alliance. Beehive is a military sponsored group in that it operates out of a military community centre and primarily supports the group on a fill-up basis. The main cause for concern/risk, is that the group must have sufficient reserves to meet its staff redundancy liabilities should the group close. The group has therefore had a long-standing commitment to ensure that sufficient reserves are always in place to meet this cost. In addition, the Military could remove its sponsorship at any time, resulting in a substantial increase to the running costs.

Reference and administration details

Charity's full name Beehive Pre-school Playgroup Other names the charity is known by Charity’s principal address Low Moor Centre Bray Road York Postcode YO10 4JG

Names of the trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for wholeyear	Name of person (or body) entitled to appoint trustee
Samantha Waters Chair From June 2024 Jenny Beck Treasurer Elizabeth Vogel Secretary Isabella Mohamuduccus Georgia Potter Janice Broadley From March 2024 From January 2024

Names and addresses of advisers (OPTIONAL)

Type of adviser Name Address

Independent Examiner Karen Wood ACMA

Outsource Accountancy Services & independent examinations 2 Galligap Lane, Osbaldwick YO10 3NR

Bankers

Name of chief executive or names of senior staff members

Declaration

The trustees declare that they have approved the Trustees Annual Report and Accounts

Signed on behalf of the charity's trustees

Signature E M Vogel Full Name Elizabeth Vogel Position Secretary Date 5th February 2025

~~PT~~ Independent examiner’s report to the trustees of Beehive Pre-School Playgroup

I report on the accounts of: Beehive Pre-School Playgroup for the year ended: 31st August 2024 which are set out on pages 6 to 8.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2 the accounts do not accord with those records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Karen Wood (ACMA)

03/06/2025 ~~|~~ Date:

Outsource independent examination service 2 Galligap Lane Osbaldwixk York YO10 3NR

Beehive Pre-School Playgroup

(CIO Charity Number: 1160990)

Receipts & payments accounts for the year ended: 31st August 2024

Balance brought forward NEG funding Grants Play materials & equipment Staff training & other costs Salary costs Bank interest Total receipts Receipts Fees Payroll & accountancy fees DBS checks Insurance & subscriptions Donations & fundraising Milk refunds Deposits & sundry income Payments Balance carried forward Cleaning, repairs & maintenance Total payments Net of receipts/(payments) New outdoor area build Refreshments(including milk) Office costs Transfer between accounts Fundraising costs Website & Advertising	Unrestricted funds £ 41,449 120,230 1,027 - 728 399 836 164,669 107,362 2,494 1,705 1,718 605 303 816 1,343 131 20 1,338 - 117,835 46,834 - 108,053 154,887	Restricted funds £ - - - 14,800 - - 14,800 546 - 14,878 - - - - 1,382 - - - - 16,806 (2,006) - - (2,006)	2024 2023 Total Total funds funds £ £ 41,449 27,705 120,230 75,033 1,027 1,030 14,800 - 728 662 399 646 836 255
			179,469 105,331
			107,908 87,845 2,494 842 16,583 1,606 1,718 1,189 605 614 303 276 816 739 2,725 344 131 359 20 20 1,338 2,072 - 816
			134,641 96,722
			44,828 8,609 - - 108,053 99,444
			152,881 108,053

Beehive Pre-School Playgroup

(CIO Charity Number: 1160990)

Statement of assets and liabilities at:		31st August 2024	31st August 2024
Petty cash Assets Cash at bank and in hand Current bank account Barclays - savings account	Unrestricted funds £ 91,060 61,777 44 152,881	Restricted funds £ - - -	2024 2023 Total Total funds funds £ £ 91,060 47,085 61,777 60,942 44 26
			152,881 108,053

Liabilities Independent examination fee	Unrestricted funds £ 350 350	Restricted funds £ - -	2024 2023 Total Total funds funds £ £ 350 350
			350 350

Beehive Pre-school Playgroup {CIO Charity Number: 1160990) Notes to the accounts for the period ended: 31st August 2024 l. Basis of accounts The Trustees have taken advantage of section 144 {2) of the Charities Act 2011 and prepared the accounts on a receipts and payments basis. 2. Restricted income funds Fund name Armv orant Purpose For installation of a sensort room Balance blfwd Incomlng resources Resources expended Balance clfwd Restricted funds Army grant 14,800 14,800 16,806 16,806 {2,006) 2,006 General Unrestricted funds 108,053 164,669 117,835 154,887 Total Funds £14,800 was received from the Army grant in July and then the remainder of the grant was paid in the next academic year. Unrestricted funds were used to finance this whilst waiting forthe remainder of the grant. A large sum had to be spent during the summer holidays in order to prepare the sensory room for the children returnin8 in September. Approval of accounts for the year ended: 31st August 2024 The report and accounts were approved at a meeting of the Trustees held on: zLlslz f Date Zzls/zf Signed for and on behalf of the trustees Date SÉLreko- Position {e.g. Chair etc) Prlnt name