Charity number: 1167355
## **ANSTON STONES EARLY YEARS**
**UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31/08/2023**
**Prepared By:** Lindrick Accountancy Services Ltd 205 Outgang Lane Dinnington Sheffield S25 3QY
## **ANSTON STONES EARLY YEARS**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/08/2023**
## **TRUSTEES**
R Gyte J Thompson R Bell A Watson E Bye
## **REGISTERED OFFICE**
Anston Stones Early Years Park Avenue, North Anston Sheffield S25 2QZ
## **CHARITY NUMBER**
1167355
## **ACCOUNTANTS**
Lindrick Accountancy Services Ltd 205 Outgang Lane Dinnington Sheffield S25 3QY
page 1
## **ANSTON STONES EARLY YEARS**
## **ACCOUNTS FOR THE YEAR ENDED 31/08/2023**
## **CONTENTS**
||Page
|
|---|---|
|Report of the Trustees|3
|
|Independent Examiner's Statement|4
|
|Statement of Financial Activities|5
|
|Balance Sheet|6
|
|Notes to the Accounts|7
|
page 2
## **ANSTON STONES EARLY YEARS**
## **FOR THE YEAR ENDED 31/08/2023**
## **TRUSTEES' REPORT**
The trustees present their report and accounts for the year ended 2
## **OBJECTIVES AND ACTIVITIES**
The objectives of the charity are to provide affordable and high-quality child care to the parents of Anston and the surrounding areas. This is achieved by; enhancing the development of children primarily under statutory school age, by; encouraging parents to understand and provide for the needs of their children through community groups, and by; offering appropriate play, education, care facilities and training courses, together with the rights of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability; to encourage the study of the needs of such children and their families and promote public interest in and recognition of such needs; to instigate and adhere to and to further the aims and objectives of the Pre-School Learning Alliance.
It is the trustee's opinion that this objective is in line with the Charity Commissions Public Benefit Requirement.
During the year Anston Stones Early Years has had a total of 41 children on the register.
Anston Stones Early Years' main achievement during the year was the successful move to new premises within the grounds of Anston Park Infant School. The new premises have enabled us to increase the number of children on roll which increased to 41 during the year. In addition to the move of premises the charity has continued to invest in toy’s and resources to tap into children’s key interests and in staff training and development to enhance the children's development and keep up to date with current research and practices.
## **FUNDS AND RESERVES**
Anston Stones Early Years reserve policy is to hold sufficient funds to enable it to function for three months; and/or to pay any redundancy payments due should the setting have to close. The trustees estimate the cost of redundancy payments would be £11,000.
The Trustees acknowledge that funds are lower than the agreed level stated in the reserve policy and that at 31 August 2023 the charity was in a net current liability position of £9,861 (2022 – net current assets of £7,280). This has been caused by the initial costs of the move to new premises and the continued impact from the Covid-19 pandemic. However, the trustees believe that the charity has sufficient resources to meet its liabilities as they fall due and that, following the move to the new premises and the increase in children numbers this has lead to, the charity will be able to improve its financial position and start to rebuild its reserves to the required level.
## **STRUCTURE GOVERNANCE AND**
## **MANAGEMENT**
The organisation is unincorporated in England and Wales and is registered with the Charities Commission. The charity number is 1167355.
This report was approved by the Board of Trustees on ....................
R Gyte Trustee
page 3
## **ANSTON STONES EARLY YEARS**
## **INDEPENDENT EXAMINER'S STATEMENT**
## **FOR THE YEAR ENDED 31/08/2023**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANSTON STONES EARLY YEARS**
I report on the accounts of the company for the year ended 31/08/2023 .
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The trustees 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. The charity's gross income exceeded £10,000 and I am qualified to undertake the examination by being a qualified member of ICAEW.
Having satisfied myself that the charity is not subject to an audit under charity law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **BASIS OF INDEPENDENT EXAMINERS STATEMENT**
My examination was carried out in accordance with 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 EXAMINERS STATEMENT**
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
(2) in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
…………………………………………..
Lindrick Accountancy Services Limited
205 Outgang Lane Dinnington Sheffield S25 3QY
page 4
## **ANSTON STONES EARLY YEARS**
## **Statement of Financial Activities for the year ended 31/08/2023**
|
**Income**
Income from generated funds
Income from grants
Income from charitable activities
**Total Income and endowments**
**Expenses**
Costs of generating funds
Expenditure on Charitable activities
**Total Expenses**
**Net gains on investments**
**Net Income**
**Net movement in funds:**
**Net funds brought forward**
**Net income for the year**
**Net funds carried forward**
|**2023**
**Total**
**£**
-
99,913
**99,913**
101,054
**101,054**
**(1,141) **
**7,280**
**(1,141) **
**6,139**|_2022_
_Total_
_£_
_1,000_
_79,314_|
|---|---|---|
|||_80,314_|
|||_95,834_|
|||_95,834_|
|||_(15,520)_
22,800
_(15,520)_|
|||_7,280_|
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities and all income is unrestricted.
page 5
## **ANSTON STONES EARLY YEARS**
## **BALANCE SHEET AT 31/08/2023**
|
**Notes**
**FIXED ASSETS**
Tangible assets
**CURRENT ASSETS**
**1**
Cash at bank and in hand
**CREDITORS: Amounts falling due within one year**
**2**
**NET CURRENT (LIABILITIES) / ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CAPITAL AND RESERVES**
**Unrestricted funds**
**3**
**Approved by the board of trustees on ....................**
**and signed on their behalf by**|
2,089
2,089
11,950
|**2023**
**£**
16,000
(9,861)
6,139
6,139|_9,542_
_9,542_
_2,262_
|_2022_
_£_
-
_7,280_|
|---|---|---|---|---|
|||||_7,280_|
||||||
|||||7,280|
||||||
............................. R Gyte Treasurer
page 6
## **ANSTON STONES EARLY YEARS**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31/08/2022**
## **1. Tangible Fixed Assets**
|**1. Tangible Fixed Assets**|||
|---|---|---|
||**Improvements to**
**Leasehold**
**Property**
**£**
**20,000**|**Total**
**£**
**20,000**|
|**Cost**|||
|Additions
At 31/08/2023
**Depreciation**
For the year
At 31/08/2023
**Net book value**
At 31/08/2023
Depreciation is charged at a rate of 20% on the straight line basis.
**2. Creditors: Amounts falling due within one year**
Trade creditors
Accruals
Taxation and social security|||
||**20,000**|**20,000**|
||**4,000**|**4,000**|
||**4,000**|**4,000**|
||**16,000**|**16,000**|
||**2023**
**2022**
**£**
**£**
**10,000**
**1,642**
**600**
**620**
**1,350**
**-**||
||**11,950**
**2,262**||
## **3. Reserves**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**Funds**||
|||**£**|
|**At 1 September 2022**|**7,280**||
|**Deficit for the year**|**(1,141)**||
|**At 31 August 2023**|**6,139**||
page 7