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2023-09-01-accounts

REGISTERED CHARITY NUMBER: 1170462

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 1 September 2023

for

Children's Corner Pre-School Committee

Lindley Adams Limited Chartered Accountants 28 Prescott Street

Halifax West Yorkshire HX1 2LG

Children's Corner Pre-School Committee

Contents of the Financial Statements for the Year Ended 1 September 2023

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13 to 14

Children's Corner Pre-School Committee

Report of the Trustees for the Year Ended 1 September 2023

The trustees present their report with the financial statements of the charity for the year ended 1 September 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the Pre-school are to enhance the development and education 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:

Significant activities

The charity offers low cost child care services to children of pre school age from local families and provides daily sessions of play and exploration and gives them various learning opportunities which prepare them for reception class. Children from ethnic minorities and disadvantaged backgrounds are given access to learning and development where they enjoy good quality nutritious snacks which are provided free of charge.

Regular parent and toddler sessions have been provided once a month on a Wednesday which is free of charge for families who want to stay and play with their children.

During the year staff have undertaken training covering amongst others, first aid and health and safety.

Public benefit

The charity offers public benefit by providing flexible sessions to meet the needs of parents at a very low cost and children are provided with access to learning activities and resources.Most parents and children are from various ethnic backgrounds and there is bilingual support available to children and parents by staff members.The preschool operates in the local area to allow easy access for the local community.

In respect of the above the trustees have had regard to the Charity Commission guidance on public benefit.

Volunteers

The charity is grateful for the assistance of three volunteers during the year.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity offers low cost child care services to children of pre school age from local families and provides daily sessions of play and exploration and gives them various learning opportunities which prepare them for reception class. Children from ethnic minorities and disadvantaged backgrounds are given access to learning and development where they enjoy good quality nutritious snacks which are provided free of charge.

FINANCIAL REVIEW

Financial position

Income for the year has increased by £20669 from £73633 in 2022 to £94302 this year. Early years funding from Calderdale MBC has risen from £64777 to £87062 although fee income has fallen from £7235 to £6091.There was a training allowance of £800 received (2022 £1000) and whilst there were no grants or donations this year, £30 was raised from a fundraising event.There was also bank interest received of £319 (2022 £11 ) .

Expenditure has also increased during the year by £19075 from £73530 in 2022 to £92605 this year with the main increase being in wages costs of £15512 and costs incurred in respect of the possible purchase of premises of £3584. The above have resulted in a net income for the year of £1697 compared to £103 in 2022.

The total reserves of the charity at the year end were £41403 (2022 £39706) .Free reserves at 1st September 2023 were £41252 ( 2022 £39556.)

There were no restricted funds held by the charity the year end

The trustees wish to establish a level of reserves (that is those funds that are freely available) that is adequate to enable the charity to operate and meet its objectives and enable the charity to continue as a going concern.

Page 1

Children's Corner Pre-School Committee

Report of the Trustees for the Year Ended 1 September 2023

FINANCIAL REVIEW

Going concern

The trustees have considered the position regarding going concern.

The charity continues to receive early years funding from Calderdale MBC as well as fee income . The trustees have looked at forecasts and are satisfied that the charity has adequate resources to continue to operate for the foreseeable future.

The charity has sufficient liquid funds to meet its liabilities as they become due and expenditure will not be authorised unless sufficient funds are in place.For these reasons the trustees continue to adopt the going concern basis for preparing these financial statements.

FUTURE PLANS

The charity will keep on offering low cost sessions to children and will continue offering facilities like free snacks and toddler sessions on a regular basis to serve the local community.

The committee are also looking into the feasibility of purchasing a building for the play group to operate from rather than renting premises as they do now.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its constitution and is an unincorporated charity.

Recruitment and appointment of new trustees

The charity is managed and overseen by the trustees appointed by the members. Membership of the Pre-school is open to any individual, family or organisation interested in promoting the Objects which applies to the Pre-school in the form required by the Committee and is approved by the Committee in its absolute discretion and who consents in writing to become a Member either personally or (in the case of a member organisation) through an authorised representative

The committee is to be made up of a minimum of five members, the Executive Committee made up of the Chairman, Honorary Treasurer and the Honorary Secretary, and a maximum of twelve members. The Committee members are also charity trustees.The Committee are to be appointed at Annual General Meetings by existing members.

Trustees are supplied with information detailing their role as a trustee and their responsibilities and training sessions will be given to new trustees to familiarize themselves with the charity and their obligations.

Organisational structure

The day to day running of the charity is undertaken by the management committee and trustees who also make decisions regarding strategic matters. The committee aim to keep abreast of developments through information issued by the Charity Commission.

Key management remuneration

Remuneration of staff is governed by market rates.

Related parties

The only related parties are the trustees and management committee members none of whom were remunerated or received any benefits in kind during the current year

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error

The trustees conduct a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all aspects of the charity.

External risks relate mainly to the cost of living crisis and high inflation as well as general economic conditions which affect the level of attendance fees.

These risks have been mitigated by the continuation of early years funding by Calderdale MBC and government support schemes and grants.

These procedure are periodically reviewed to ensure that they still meet the needs of the charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1170462

Page 2

Children's Corner Pre-School Committee

Report of the Trustees for the Year Ended 1 September 2023

Principal address

St Hildas Church Gibralter Road Halifax West Yorkshire HX1 4HE

Trustees

Miss M Paravez Chair Miss S Akhtar Miss S Bi Miss M Ahmed (resigned 15.9.23) Miss H Chohan Miss S Ali Miss N Akhtar (appointed 30.6.23) Mrs M Rizwan (appointed 20.10.23)

Independent Examiner

David C Adams Lindley Adams Limited Chartered Accountants 28 Prescott Street Halifax West Yorkshire HX1 2LG

Bankers

Lloyds Bank 65-68 Briggate Leeds LS1 6LH

COMMENCEMENT OF ACTIVITIES

The constitution was adopted on 17th October 2016 and charitable status was granted on 29th November 2016.

TRUSTEES' RESPONSIBILITY STATEMENT

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 24 April 2024 and signed on its behalf by:

Miss M Paravez - Trustee

Page 3

Independent Examiner's Report to the Trustees of Children's Corner Pre-School Committee

Independent examiner's report to the trustees of Children's Corner Pre-School Committee

I report to the charity trustees on my examination of the accounts of Children's Corner Pre-School Committee (the Trust) for the year ended 1 September 2023.

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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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.

We are independent of the charity in accordance with the ethical requirements that are relevant to our independent examination of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances as set out in note 14 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

David C Adams

Lindley Adams Limited Chartered Accountants 28 Prescott Street Halifax West Yorkshire HX1 2LG

24 April 2024

Page 4

Children's Corner Pre-School Committee

Statement of Financial Activities

for the Year Ended 1 September 2023

1.9.23 1.9.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 - - - 610
Charitable activities
Charitable activity 30 - 30 -
Other trading activities 3 93,953 - 93,953 73,012
Investment income 4 319 - 319 11
Total 94,302 - 94,302 73,633
EXPENDITURE ON
Raising funds 86,674 - 86,674 71,102
Other 5,931 - 5,931 2,428
Total 92,605 - 92,605 73,530
NET INCOME 1,697 - 1,697 103
RECONCILIATION OF FUNDS
Total funds brought forward 39,706 - 39,706 39,603
TOTAL FUNDS CARRIED FORWARD 41,403 - 41,403 39,706

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 5

Children's Corner Pre-School Committee

Balance Sheet

1 September 2023

Unrestricted
Restricted
fund
fund
Notes
£
£
FIXED ASSETS
Tangible assets
9
151
-
CURRENT ASSETS
Debtors
10
1,896
-
Cash at bank and in hand
70,548
-
72,444
-
CREDITORS
Amounts falling due within one year
11
(31,192)
-
NET CURRENT ASSETS
41,252
-
TOTAL ASSETS LESS CURRENT LIABILITIES
41,403
-
NET ASSETS
41,403
-
FUNDS
12
Unrestricted funds
TOTAL FUNDS
1.9.23
1.9.22
Total
Total
funds
funds
£
£
151
150
1,896
2,192
70,548
58,104
72,444
60,296
(31,192)
(20,740)
41,252
39,556
41,403
39,706
41,403
39,706
41,403
39,706
41,403
39,706

The financial statements were approved by the Board of Trustees and authorised for issue on 24 April 2024 and were signed on its behalf by:

M Paravez - Trustee

The notes form part of these financial statements

Page 6

Children's Corner Pre-School Committee

Notes to the Financial Statements for the Year Ended 1 September 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The accounts have been prepared on a going concern basis.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Toys - 25% on cost Fixtures and fittings - 25% on cost Computer equipment - 25% on cost

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charitycharity Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

At present there are no restricted funds.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Public benefit

The charity is a public benefit entity

Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Going Concern

The trustees have considered the position regarding going concern.

The charity continues to receive early years funding from Calderdale MBC as well as fee income. The trustees have looked at forecasts and are satisfied that the charity has adequate resources to continue to operate for the foreseeable future.

The charity has sufficient liquid funds to meet its liabilities as they become due and expenditure will not be authorised unless sufficient funds are in place.For these reasons the trustees continue to adopt the going concern basis for preparing these financial statements.

continued...

Page 7

Children's Corner Pre-School Committee

Notes to the Financial Statements - continued for the Year Ended 1 September 2023

1. ACCOUNTING POLICIES - continued

Public benefit

Grants

Government grants and third party contributions and donations are recognised as due to the charity when there is reasonable assurance that the charity will comply with any conditions attached to the payments and that the grants or contributions will be received.

Grants recognised as income are presented separately in the notes to the accounts.

2. DONATIONS AND LEGACIES

1.9.23 1.9.22
£ £
Donations - 10
Grants - 600
- 610
Grants received, included in the above, are as follows:
1.9.23 1.9.22
£ £
Speech language skills - 600
3. OTHER TRADING ACTIVITIES
1.9.23 1.9.22
£ £
Training Allowance 800 1,000
Fees 6,091 7,235
Early years funding 87,062 64,777
93,953 73,012
4. INVESTMENT INCOME
1.9.23 1.9.22
£ £
Bank interest 319 11
5. SUPPORT COSTS
Governance
Finance costs Totals
£ £ £
Other resources expended 186 5,624 5,810

continued...

Page 8

Children's Corner Pre-School Committee

Notes to the Financial Statements - continued for the Year Ended 1 September 2023

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 1 September 2023 nor for the year ended 1 September 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 1 September 2023 nor for the year ended 1 September 2022.

7. STAFF COSTS

8.

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
10
Other trading activities
73,012
Investment income
11
Total
73,033
EXPENDITURE ON
Raising funds
70,502
Other
2,428
Total
72,930
NET INCOME
103
RECONCILIATION OF FUNDS
Total funds brought forward
39,603
TOTAL FUNDS CARRIED FORWARD
39,706
1.9.23
1.9.22
£
£
73,912
58,400
861
738
74,773
59,138
1.9.23
1.9.22
6
4
Restricted
Total
fund
funds
£
£
600
610
-
73,012
-
11
600
73,633
600
71,102
-
2,428
600
73,530
-
103
-
39,603
-
39,706
1.9.23
1.9.22
£
£
73,912
58,400
861
738
74,773
59,138
1.9.23
1.9.22
6
4
Restricted
Total
fund
funds
£
£
600
610
-
73,012
-
11
600
73,633
600
71,102
-
2,428
600
73,530
-
103
-
39,603
-
39,706
73,633
71,102
2,428
73,530
103
39,603
39,706

continued...

Page 9

Children's Corner Pre-School Committee

Notes to the Financial Statements - continued for the Year Ended 1 September 2023

9. TANGIBLE FIXED ASSETS

9. TANGIBLE FIXED ASSETS
Fixtures
and Computer
Toys fittings equipment Totals
£ £ £ £
COST
At 2 September 2022 2,535 1,053 752 4,340
Additions - 122 - 122
At 1 September 2023 2,535 1,175 752 4,462
DEPRECIATION
At 2 September 2022 2,535 916 739 4,190
Charge for year - 108 13 121
At 1 September 2023 2,535 1,024 752 4,311
NET BOOK VALUE
At 1 September 2023 - 151 - 151
At 1 September 2022 - 137 13 150
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
1.9.23 1.9.22
£ £
Prepayments 1,896 2,192
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
1.9.23 1.9.22
£ £
Accruals and deferred income 31,192 20,740
12. MOVEMENT IN FUNDS
Net
movement At
At 2.9.22 in funds 1.9.23
£ £ £
Unrestricted funds
General fund 39,706 1,697 41,403
TOTAL FUNDS 39,706 1,697 41,403
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 94,302 (92,605) 1,697
TOTAL FUNDS 94,302 (92,605) 1,697

continued...

Page 10

Children's Corner Pre-School Committee

Notes to the Financial Statements - continued for the Year Ended 1 September 2023

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 2.9.21 in funds 1.9.22
£ £ £
Unrestricted funds
General fund
39,603
103 39,706
TOTAL FUNDS
39,603
103 39,706
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
73,033
(72,930) 103
Restricted funds
Speech language fund
600
(600) -
TOTAL FUNDS
73,633
(73,530) 103

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement
At 2.9.21
in funds
£
£
Unrestricted funds
General fund
39,603
1,800
TOTAL FUNDS
39,603
1,800
At
1.9.23
£
41,403
41,403

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 167,335 (165,535) 1,800
Restricted funds
Speech language fund 600 (600) -
TOTAL FUNDS 167,935 (166,135) 1,800

continued...

Page 11

Children's Corner Pre-School Committee

Notes to the Financial Statements - continued for the Year Ended 1 September 2023

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 1st September 2023 or for the period ended 1st September 2022.

14. NON INDEPENDENT EXAMINERS SERVICES

In common with many other charities of our size and nature, we use our independent examiners to provide payroll services, to prepare and submit returns to the tax authorities and assist us with the preparation of the financial statements.

Page 12

Children's Corner Pre-School Committee

Detailed Statement of Financial Activities for the Year Ended 1 September 2023

1.9.23 1.9.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations - 10
Grants - 600
- 610
Other trading activities
Training Allowance 800 1,000
Fees 6,091 7,235
Early years funding 87,062 64,777
93,953 73,012
Investment income
Bank interest 319 11
Charitable activities
Fundraising activities 30 -
Total incoming resources 94,302 73,633
EXPENDITURE
Other trading activities
Wages 73,912 58,400
Pensions 861 738
Resources 855 1,284
Training 279 594
Milk and food 980 532
Rent 7,755 7,755
Rates 718 580
Sundries 333 87
Postage and stationery 43 2
Insurance 696 680
Telephone 55 22
Repairs and renewals - 270
Computer costs 187 158
86,674 71,102
Other
Plant and machinery - 73
Fixtures and fittings 108 130
Computer equipment 13 155
121 358

This page does not form part of the statutory financial statements

Page 13

Children's Corner Pre-School Committee

Detailed Statement of Financial Activities for the Year Ended 1 September 2023

1.9.23 1.9.22
£ £
Support costs
Finance
Bank charges 186 154
Governance costs
Independent examination 840 600
Accountancy 1,200 980
Professional fees 3,584 336
5,624 1,916
Total resources expended 92,605 73,530
Net income 1,697 103

This page does not form part of the statutory financial statements

Page 14