Charity registration number 1162395 CoMnY fegistration number 08082245 (England and Wales} AISKEW UNDER FIVES PREcHOoL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 4 APRIL 2024 *ADIFTY9N 2111212024 COMPANIES HOUSE A18
AISKEW UNDER FIVES PRE-SCHOOL LEGAL AND ADMINISTRATIVE INFORMATION Con*))lttee MembÈrn Miss H Hustwi¢k Ms E Dunwell Ms CARamsbottom Ms G Selemvn (Appointed 26 Seplember 20231 (Appointed 20 October 20231 (Appointed 28 November 20231 (Appointed 6 June 2024) Ms J Brown M5 H Fawcett MS E Hu9he$ Charity number 1162395 Company number 08082245 R•glstsred office Scout Hvl Emgale Bedale North Yorkshire DL8 1AH Independent examiner Deborah Fletcher-mcvay FCA Xeinadin Oak House Market Place Bedale North Yorkshirè DL8 1AQ Bankern 8ardays Bank Pk 18A Norih End Bedale North Yorkshire DL8 1AD
AISKEW UNDER FIVES PRE-SCHOOL CONTENTS P•gÈ Committee M8mber5 reporl Independent èxaminerfs report Statement of finantsal actiwiies Balan¢e sheet Note5 to the finantyal statements 6-13
AISKEW UNDER FIVES PRE-SCHOOL COMMITTEE MEMBERS REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 4 APRIL 2024 The Committee rnernbers present their annual report and financaal statements for Ihe year ended 4 April 2024. The financAal slemènts have been prepared in aGcordxnce with the a¢¢ounting policies sel oul in note 1 to the financial statements and comply wth the chantys memorandum and articles of assoeialion, the Companies Act 2006 and "Accounting and Reporting by Charities-. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Finanaal Reportbng Standard applicable in the UK and Republic ol Ireland IFRS 1021" (effective 1 January 2019). Obl•etlves and aetlvities The chaiity's obje¢ts art to enhance thè development and education of children primarily untlèr statutory seho)I age. by encouraging 8nts to under5t8n(J an prowde for the need5 of theii children through community groups and by." offering appropriate play. educAtion and (Xre laolities and Iraining courses. iogether with the righl of parents to take responsibility for and become involved in Ihe acliwlies ol such groups, ensuring that such groups offer opportunities for all children whalever their race, cvlture. religion. means or ability,. encouraging the study ol the needs ol such children and Iheir families and promoling p¢Jblic interest in and recognition of such needs,. instigating and adhering to and furthenng the aims and objècts of the pre.sthtsol learning alliance. There has been change in thèsè objectNes durin9 the year. The Committee members have paid due regard to gvklance issued by Ihe Charity Commission in deciding what Bctsvities the charity should undèrtake. Achievements and perforniance This year the pre-school are delightèd to still remaN) an Outstanding rating by Ofsted This fecognrtion of all the hard work and support that Ihe staff in the setting have PTOM(Jed for the ch11¢Jren, their families an(J Ihe exten(Jed community. Thè team continues to adapt and develop the offering Wlthin the setlin9S to prowde an excellenl early years environmenl lor the children to Ibrive and begin their learning joumey. This year the Pre 5th001 have re¢èived £500 from Neighboudy and also been in receipt 01 £565 from the 'Go Getting" grant. Thè funding has been put to use tuards a holiday dub for last Summer. We are always grateful to Ihe support provided by the parents and wider communrty lor our fundraising aclimlies throughout the year from the Easler toddle lo the Christrra5 raffle. all money raised goe5 back lo Ihe Pre-school lo enhance thè experience of Ihe children. The setting were able lo purrhase a new waier (ray. as well as bikes for Ihe children lo develop their physical devdopmenl wth. The children conlinue to explore Ihe local area, with 715 to Ihe l¢)Gal thu¥ch, bookshop and local parks. We have expanded the Pfogramme of ad1VeS within the 5eth.ng as well, alongside the popular singin9 sessions, we have been able to offer love science and have had animals come into the setting to be pelted by the children. We were also pleased that we could opèn up the Holiday dub to a wder group of 2-8 year objs providing ex1ra options for parents to entertain their children for 3 weeks over the long sumrner break. Over thi$ year. the have been no staffing changes. Stsff have used courses to upskn.ll current qualifications and Helen Is now Qualified as SENCO. We thank everyone for their support over iheir lime with us and look lolward lo working with our new members to deliver the charty's objectives over the coming year. The pre-school continues lo be a key SOurCe lor Ihe community and ¢ontTnues to expand rt$ offering for the children and their f8milie5 to ensure the best e3rty year5 experience lor everyone in the setling. There has been no need lo build in"mother and toddler 5ession5 due lo nvrnber5 in the seth.ng being almost al caparyly. Financial revS•w The Statement of Finanoal Actiwties shows an overall increase in funds in Ihe period 01 £16.76212023 - £20,632). Total income amounted to £103.41812023- £99.837). As at 4 April 2024 Ihe ¢harity had unrestricled fvnds of £85,12712023 £67,704). and restricted funds of £2,521 12023- £3,182).
AISKEW UNDER FIVES PREcHOoL COMMITTEE MEMBERS REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 4 APRIL 2024 11 is the policy of the charity Ihat unrestrided funds which have not teen deSnated lor a Specif vse should be maintained al a level equivalent to beeen threè and 51x month's expendrturè. The Committee rnembÈrs considers that reserves al this level will ensure that. in the event ol a 5ignifirant drop in funding. they will be able to continue the chanty's eurienl adiwties while con&deiation is given to ways in which additional funds may be raised. This level of ieserves ha$ been maintained throughoul the year. Structurè, gov•rnanc• and management The charity is a company limitèd by guarantee. and is thereforè govemed by a memorandum 2tNI artides of 8ssouation. The charity was incorporated on 13 May 2014 and amended special resoluti¢ns were issued on 29 May 2015. Th¥ Comrnittee members, who are also the directors for the purpose of company law. and who seryed during the year and up to the date of signature of the finanaal statements were. Miss H Hustwick Mrs N Oavey Ms E Dunwell Ms Emma Raw Ms Jelena Alenkomc Ms CA Ramsbottom Ms L Mildren Ms A Gilbertson Ms G Selemun M5 J Brown Ms H Fawcett Ms E Hughès IRe%gned 1 March 20241 (Resigned 20 Juty 20231 IResi9ned 18 Juty 20231 (Resigned 13 May 2024) (Appointed 20 May 2023 and resigned 6 July 20231 (Appointed 26 September 20231 (Appointed 20 oOber 20231 (Appointed 28 November 20231 (Appointed 6 June 2024) The Cornrnittee mÈrnbers Shall be elected for a temi ol one year at the Annual General Meebng. Rètiring CommirtÈe Officers and Committee members are eligible for re-election unless they have already served on the Comrnittee in any r2paeity for six consecutive years. Commitlee Officers and Committee members, so elected, shall serve until the end of the next following Annual General Meeling at whith they were elected. Two of the Cornmittee member5 are employed by the charity and therefore have a beneficial interest in the charity. All of the Cornrnittee members are members ol the company and guarantee lo contribute £1 in the evenl ol a winding up. The Commtttee members report was approved by the 8oard of Commiltee Members. Ms H Fawcelt 16 December 2024
AISKEW UNDER FIVES PREcHOoL INDEPENDENT EXAMINER'S REPORT TO THE COMMITTEE MEMBERS OF AISKEW UNDER FIVES PRE-SCHOOL I report to the Committee members on rny examination of the finanoal statements ol Aiskew Under Fi¥e5 Pre- School {the ¢harity) for the year ended 4 April 2024. Respon8ibrliti•s and basts olreport As the Committee members ol the charty lan¢J also its direclors foi the purposes ol company lawl you ale responsiblè lor the prepafation ol Ihe finan¢ial statements in accordan¢e with the Te4uirements ol the Companies Act 20C6 (the 2006 Acti. Having satisfied mysev that the finanri stalemenis of the chanty arÈ not requirèd to be audiled under Part 18 of the 2006 Act and a e11giblÈ for indepÈndenl examination. I rèport in respect of my examinaiion of the eharrty's finanryal statèments carried out undèr section 145 of the Challlies Ad 2011 (the 2011 A¢tl. In carrying out my examination I have followed all the applicawe Diredions given by the Charity Cornrnission under section 1451Sllbl ol the 2011 Acl. Independent èxaminerfs ststemtnt I have completed my examination. I confinn that nts matters have ¢orne to my attention in connection with Ihe examinalion giving me cav5e lo believe that in any malenal respe". ac¢gun.n9 records were not kepl in fe5pecl of ihe charity as required by section 386 01 ihe 2006 A¢t". or the financial staternents do not accord wth those ¢Ords.. or .the finanaal statemenis do not comply vAlh the accounting requirements ol seciion 396 of the 2006 Acl other than any requirement that Ihe accounts give a true and far wew which is not a matter considered as part of an independent examination., or lh8 finanoal statements have not been prepared in accordan wth Ihe methods and princAples of the Staternent ol RecommeThded Practice lor accounling and reporting by tharilies applicable lo charities preparin9 thwr a¢¢ounts in accordance with the Finanoal Reporting Stsndard applicable In the UK and Republic ol Ireland IFRS 1021. I have no con¢eTns and havÈ o)me ¥ttoss no other m8lters in connedion vrith the examination to which attention shoul e drawn in this report in order lo enable a proper under5tandirt9 of the finanaal statements lo be re8chÈd. Deborah Fletcher4lcVa FCA Xeinadin Oak House Market Place BedalÈ North Yorkshire DL8 1AQ Dated." 16 Oe¢ember 2024
AISKEW UNDER FIVES PRE4CHOOL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 4 APRIL 2024 Unrnstricted R•strietèd funds fvnd 2024 2024 Totsl Unrestricted Restricted lunrls funds 2023 2023 Total 2024 2023 Notes Income from: Donations and l•gaLies Chariiable activilies Other trading activities Investments 78.696 19.363 2,077 316 78.696 22.329 2.077 316 76.603 13.727 2.550 57 76,603 20,627 2,550 57 8,900 Total in¢ome 100,452 103.418 92,937 6,900 99,837 Expenditure on: Charitable adivibes 83,029 3.627 86.656 73,970 5.235 79,205 Totsl expenditu 83.029 3,627 86.656 73.970 5,235 79.205 Net ineomellxpÈnditur•l and movement in funds 17,423 16611 16.762 18,7 1,665 20,632 Reconciliation of funds.. Fund balances at 5 April 2023 67.704 3.182 70,886 48,737 1,517 50,254 Fund balances at 4 Apiil 2024 85.127 2.521 87.648 67,704 3.182 70.886 The statement of financial actmties incfudes 811 gains and losses Tecognised in the year. All incorne and expenditu derive from continuing activities.
AISKEW UNDER FIVES PRE-SCHOOL BALANCE SHEET AS AT 4 APRIL 2024 2024 2023 Notes Fixed 4$sèts Tangible assets 10 66 Current as$ets Debtors Cash al bank and in hand 11 2.156 87.29) . 595 71,823 89.446 72.418 Creditors: amounts falling due within one year 12 {1.798} 11,5981 Net ¢urr¢nt a88•ts 87,648 70,820 Total assets less cufftnt liabiliti¢$ 87.648 70',886 Net assets 87.648 70,886 The funds ofthe ch¥rity Rèstricted income funds Unrè5trided funds 14 2,521 85,127 3,182 67.704 87.648 70.886 The company is entitled lo Ihe exemption frorn the audit requrernenl conlained in 5ecbtsn 477 of the Companies Act 20Cfj, for the year ended 4 April 2024. The directors acknowledge thèir respMsiLy"lrfies foi COM'ng with the requirements of the Companiès Act 2006 with respect to accounting records and the Preparation of fjnanoal slalemenls. The members have not required the rnpanY lo obtain an audit of its finantyal stalemenls for the year in question in aco)rdance with section 476. These financial sialements have been prepared in accordance with the provisions applicable to companies subject lo the small companies regime. The fingneial slaiemerts were approved by the CINnmittee members on 16 December 2024 Ms H Fawcett Cornpany registrati number 08082245 (England and Wales)
AISKEW UNDER FIVES PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 4 APRIL 2024 Aecounting policie¥ Charlty Infomiatlon Aiskew Under Fives Pre-school is a private company lirnited by guarantee incorporated in England and Wales. The registered office is Scoul Hul, Emgate, Bedale, North Yorkshire. OL8 1AH. 1.1 Accountlng convention The finanual $talemÈnls have been prèpared In accordance with the charity's memorandum and articles of association. the Companies Act 2006. FRS 102 The Finanryal Reportin9 Stanijard applicable in the UK and Republic of Ireland. fFRS 102) and the Chaiitie$ SORP -Arxounltng and Reporling by Chanlie5". Slaternenl ol Recomlnended Practice applicable to tharities preparing Iheir a¢eounts in accordance with the Finan?al Reporting Standard applicable in the UK and Republic of Iland IFRS 1021" leffeciive 1 January 20191. The chaiily is a Public Benefrt Entity a5 defined by FRS 102. The ¢harily has taken a¢Jvantage of Ihe pmmsions in the SORP for charib'es not to prepare a Stalernenl ol Cash Flows. The finan¢ial stalements are prepared in Sterling, which is the lunct*)nal currency ol the ¢hari(y. Monetary amounts in Ihese financial statements are rounded to the nearesl £. The accounts have been pPared under the historical cosl ryJn¥ention. The prinapal accounting policies adopted are sei Out below. 1.2 Going concem At the lime of approving the finanual ststemenis. the Commitlee membets have a reasonablè èxpe¢iation that the charity has adequate resources to nnue in operational existence for the foreseeable fvture. Thus the Committee members continue lo adopt ihe going concem basis of accovnting in weparing the financ4al stslemenls. 1.3 Charitsble lunds Unrestricted funds are availablè for use at thÈ disueb.on of the Committee membe¥s in furthÈrance of their ¢haritable obJ'e¢tNe$. 1.4 In¢ome Income is recognised when the charity 15 legalty entitled to it after any performance con(Jilions have been met, the amounts can be measured reliabty. and It 15 probable that income will bÈ received. Early years funding is received frorn North YDrkshire County Council for those children allending session5 under funding guidelines. The fiJTrding is rerjognised on a rnonlhly basis according lo pupil numbers and forecast fVre5. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless perfolmance ¢onditions ieqvire delerral of the amount. Income lax recoverabk in rtrlatson to donations received under Gift Aid or deeds of covenant 15 re¢ogniseé a¢ the time of the donation. Income from pre-sehotsl sessions and stay and play sessions is reeognised when recÈivablÉ by the charity. Other trading income repSents fundraising income whith is re1ved by way of events held by Ihe pre School. these indude sponso events, craft and cake sales. lombola, bag packing at U)e local supermarkel an¢J charity collection bags. This income is recognised when receivable by the charity.
AISKEW UNDER FIVES PRE4CHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 4 APRIL 2024 Accounting policl•s (Continued) 1.5 Exp•ndlturn Resource5 expended are induded in the Statement of Finanrial Activities on an accruals basis, inclusive of any VAT which cannot be recovered. All costs are allocated befvleen the expenditure cate9ories of the SOFA on a basis designed to reflect ihe use ol the resource. The charity retains certain fixtures and equipmenl for use in ils operalions. Indiwdual ileins ol equipmént undef £250 are written off in ihe year ol purchase. 1.6 TAngible fixèd as$ets Tangible assets are inalty measured at cosl and sub5equenlly measured at cosl nel ol deprecialion and any ¥npairment losse5. Depreciation 15 cogniSed so a5 to wrile off Ihe c05t of a95et5 les5 Iheir residual value5 over their useful live5 on the following bases.. Fixtures. frtting$ & equipment 20% straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the Carrying value ()1 the a$sgt. and is regniSell in the stalemenl of finan¢ial aetivitie5. 1.7 lrnpairment of fixed assets At each reporting end date. the tharity rewews the carying amovnts of its tangible assels to determine whether there is any indication thal those assets have suffered an irnpairmenl 1055. 11 any svch indication exi515. th? recoverable amount of thè a$5et is esb"maled In order to detèrmine the extenl of.the irnpairmenl loss lif any). 1.8 Retirement benefrts Payment$ lo defined ¢ontriPwtion retirement benefit schemes ale d)arged as an expense as th$y fall due.- 1.9 L*as•s Renta15 payable under operatin9 leases. induding any lea50 irn¥eS received. arg charged a5 an expense on a slrabghl line basis ovtrr the tèmi ol the rdevant lease. Core grants and donations Unrestricted Unrestricted funds funds 2024 2023 Donations and gifts Core Grants 31 78.665 76.603 78.696 76.603
AISKEW UNDER FIVES PREcHOoL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 4 APRIL 2024 Core grants and donations (Continuedl Gr4nts receivable for ¢or a¢tivitie5 NYCC eady years funding Co•OP grants Neighbourfy M&S svpport grant Neighbourfy Grant 78,165 70,898 4,705 500 78,865 76.603 Charitable activities Restsleted Unff•8rlcted tund5 Total 2024 - To1 2023 fvnds 2023 2024 2024 2023 Pre School and toddler session income Perforniance related grant5 19.363 19.363 13.727 13.727 6.900 6,9()0 19,363 22.329 6.900 13.727 20,627 Analysis by fund Unrestricted fvnds Restricied funds 19.363 19.363 2.966 13,727 13.727 6.900 6,900 2.966 19.363 22.329 6.900 13,727 20.627 Income from other trading activitie5 Unrestricted Unrestricted fund5 funds 2024 2023 Fundraising income 2.077 2,550
AISKEW UNDER FIVES PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 4 APRIL 2024 Income from investments UnrestrTrcted Unrestricted funds f4tnds 2024 2023 Interest receivable 316 .57 Charitable activities 2024 2023 Staff costs Depreciation and impairmenl Expenditure on o¢Jtside area Rent EdutIonal trips and experiences Toy5 and equipment Staff training Insurance Food, rnilk and consumables Accountancy Other expenses 69.481 66 566 8.931 860 1,519 497 648 261 2,113 1.714 61,247 2.135 8.965 267 1,802 323 630 182 1,900 1.688 86,656 79,205 Analysis by fund Unrestricted funds Restrided funds 83.029 3.627 73,970 5,235 86,658 79,205 Includèd within acty)untancy is an amount of £1.333 12023 - £1.2901 for lees relatsng lo the accoun15 Frab"On and indep¢nt1ent examination and £78012023- £6101 for other seNice$. CommlttÈÈ Membeys Two of the Committee members ie¢wved remuneration tot811ing £35.656 12023 . one commrttee member received £22,989) as part ol their employment with the ¢*arity during Ihe year. None of the Cotnmittee members lor any person5 connected wilh Iheml received any remuneralion or benefits from the tharity durin9 the year in their capacity as tnjsleeslcornmittee members. Two of thè Committee rnember5 were reimbursed a lolal of £1,16112023- £34n for expenses incurred éuring the year on consurnables and equipment purchased on behalf of the rtharity.
AISKEW UNDER FIVES PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 4 APRIL 2024 Employees The average MOntY nymbèr of employee$ during the year was." 2024 Number 2023 Number Employrnent costs 2024 .2023 Wages and salaries Other pension costs 67.413 2.068 59.334 69,481 81.247 There wert no èmployees whose annual remunerathm was more than £60.000. Taxation The charity is exempt from ¢axats"on tts aGb"th"e$ because 811 11$ income is applied for chartlable purposes. 10 Tangible fixed as$•ts FIMtvre9, rittln9$ & eoulpmeni Cogt At S April 2023 330 Al 4 Awil 2024 330 Depreciation and impaimi•nt Al S April 2023 Depreaation charged in the year 264 66 At 4 April 2024 330 Carrying •mount At 4 April 2023 10-
AISKEW UNDER FIVES PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 4 APRIL 2024 11 Debtors 2024 2023 Amounts falling due within one year: Other debtors Prapaymenls and a¢crned income 883 1,273 595 2,158 -.595 12 Crndltors: amounts falling duè within one year 2024 2023 Other taxation an¢ social security Accruals and deferred income 335 1,463 178 1,420 1,798 1,598 13 Rètirem•nt bentfit seh•m 2024 2023 Defined contrfbUon schern¢8 Charge lo profit or loss in respeci of defined contribulion schemes 2,068 1.913 The charity operates a defined contribulion pension scheme for all qualifying employees. The assets of the stheme are held separalely from Ihose of the charity in an independently administered lun¢. 14 ReStcted funds The rèstricted funds ol the charity comprise the unexpended balances of donations and grants held.on Irusl subject to speafic conditions by donors as to how Ihey may be used. Movement in funds Incomlng Resou•5 8alance at 9xpded S Apr]12023 Movement in funtts In¢orning Resourc05 84lanc• at sour$ ¢XP8nded 4 Aprfl 2024 SWI 2022 Eady Years Element 2 other rastrietad funds re extr• sessions 1.517 6,IKJO {4.380) 3,137 2,4C(J 13,0611 2.476 {855) 45 15661 45 1,517 6.900 (5,235) 3.182 2.966 13.6271 2,521 Earfy Years Element 2 Iformerty Inclusion Fvrlding) 15 airned al 5upporbng the indu510n of those 2. 3 and 4 year olds wilh SENO (children with Speual Education Needs and Oisabililie51 in earty years provision IPVI and maintained) receiwng fvnded education. 11
AISKEW UNDER FIVES PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 4 APRIL 2024 14 R•stricted funds Icontinuèdl 15 Analy¥i8 of net assets between fund$ Unr•stricted fund$ 2024 Rèstricted funds 2024 Total 2024 At 4 April 2024: Current assetlI1alIitles1 85,127 2,521 87.648 8S.127 2,521 67.648 Unrestricted funds 2023 Restricted funds 2023 Total 2023 At4April 2023: Tangible assets Current asselsloiabilitiesl 66 67.638 3.182 70.820 67.704 3.182 70,886 12-
AISKEW UNDER FIVES PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 4 APRIL 2024 16 Opèratlng lèasè eommltmènts At ihe reporting end date the charity had outstanding commilments for future minimum lea5¥payments under non-cancellabl• operating leases, which fall due as f01hS." 2024 2023 thin one year 2,852 17 Relatsd party transactions There were no disdosable related party tran58¢tions durÈng the year12023- none) other than as reported in Note 7. Committee members. 13-