**REGISTERED CHARITY NUMBER: 1170462**
**Report of the Trustees and**
**Unaudited Financial Statements**
**for the Year Ended 1 September 2024**
**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 2024**
|||**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 2024**
The trustees present their report with the financial statements of the charity for the year ended 1 September 2024. 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:
- Offering appropriate play, education and care facilities and training courses, together with the right 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.
- Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs
- Instigating and adhering to and furthering the aims and objectives of the Pre-school Learning Alliance
## **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 £61652 from £94302 in 2023 to £155954 this year. Early years funding from Calderdale MBC has risen from £87062 to £135620 and fee income has risen from £6031 to £9984.Donations of £165 were received (2023 £nil) and grants received of £4350 (2023 £nil). Rents commenced being received this year amounting to £3718 ( 2023 £nil) and £1384 ( 2023 £nil) was raised from a fundraising event.There was also bank interest received of £1384 (2023 £319 ) .
Expenditure has also increased during the year by £38651 from £92605 in 2023 to £131256 this year with the main increase being in wages costs of £32404 and due to the new rental agreement , gas and electricity bills of £4279 have been incurred for the first time.
The above have resulted in a net income for the year of £24698 compared to £1697 in 2023.
The total reserves of the charity at the year end were £66101(2023 £41403) .Free reserves at 1st September 2024 were £47783 ( 2023 £41252.)
The grants received of £3850 and £500 were both grants to assist toward energy costs and as such were classed as restricted funds. £4279 of the grant income had been expended during the year leaving a balance of £71 in restricted funds at 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 2024**
## **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 the trustees were remunerated for their work as trustees but see note 6 to the accounts for details of Mrs M Rizwan who was appointed a trustee in October 2023.
None of the trustees 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 2024**
## **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 Mrs M Rizwan (appointed 20.10.23) Miss A Ahmed Trustee (appointed 21.9.23)
## **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
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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 7 April 2025 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 2024.
## **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
23 May 2025
Page 4
**Children's Corner Pre-School Committee**
## **Statement of Financial Activities**
## **for the Year Ended 1 September 2024**
||||||**1.9.24**|1.9.23|
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted||**Total**|Total|
|||fund|funds||**funds**|funds|
||Notes|£|£||**£**|£|
|**INCOME AND ENDOWMENTS FROM**|||||||
|Donations and legacies|2|**165**|**4,350**||**4,515**|-|
|**Charitable activities**|||||||
|Charitable activity||**1,384**||**-**|**1,384**|30|
|Other trading activities|3|**145,604**||**-**|**145,604**|93,953|
|Investment income|4|**4,451**||**-**|**4,451**|319|
|**Total**||**151,604**|**4,350**||**155,954**|94,302|
|**EXPENDITURE ON**|||||||
|Raising funds||**122,824**|**4,279**||**127,103**|86,674|
|**Charitable activities**|||||||
|Other trading activities||**475**||**-**|**475**|-|
|Other||**3,678**||**-**|**3,678**|5,931|
|**Total**||**126,977**|**4,279**||**131,256**|92,605|
|**NET INCOME**||**24,627**|**71**||**24,698**|1,697|
|**RECONCILIATION OF FUNDS**|||||||
|Total funds brought forward||**41,403**||**-**|**41,403**|39,706|
|**TOTAL FUNDS CARRIED FORWARD**||**66,030**|**71**||**66,101**|41,403|
## **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 2024**
|Unrestricted
Restricted
fund
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
9
**18,318**
**-**
**CURRENT ASSETS**
Debtors
10
**242**
**-**
Cash at bank and in hand
**101,767**
**305**
**102,009**
**305**
**CREDITORS**
Amounts falling due within one year
11
**(54,297)**
**(234)**
**NET CURRENT ASSETS**
**47,712**
**71**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**66,030**
**71**
**NET ASSETS**
**66,030**
**71**
**FUNDS**
12
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**1.9.24**
1.9.23
**Total**
Total
**funds**
funds
**£**
£
**18,318**
151
**242**
1,896
**102,072**
70,548
**102,314**
72,444
**(54,531)**
(31,192)
**47,783**
41,252
**66,101**
41,403
**66,101**
41,403
**66,030**
41,403
**71**
-
**66,101**
41,403|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 7 April 2025 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 2024**
## **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.
|Improvements to property|- Not provided|
|---|---|
|Toys|- 25% on cost|
|Fixtures and fittings|- 25% on cost|
|Plant & Machinery|- 10% on cost|
|Computer equipment|- 25% on cost|
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **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.
## **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.
continued...
Page 7
**Children's Corner Pre-School Committee**
**Notes to the Financial Statements - continued for the Year Ended 1 September 2024**
## **2.**
## **DONATIONS AND LEGACIES**
During the year the charity received grants of £3850 from CMBC Energy grants and £500 from the WarleyTrust. Both grants were to assist with energy costs and have been treated as restricted funds.
## **3. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**||||
|---|---|---|---|
|||**1.9.24**|1.9.23|
|||**£**|£|
|Training Allowance||**-**|800|
|Fees||**9,984**|6,091|
|Early years funding||**135,620**|87,062|
|||**145,604**|93,953|
|**INVESTMENT INCOME**||||
|||**1.9.24**|1.9.23|
|||**£**|£|
|Rents received||**3,718**|-|
|Bank interest||**733**|319|
|||**4,451**|319|
|**SUPPORT COSTS**||||
|||Governance||
||Finance|costs|Totals|
||£|£|£|
|Other resources expended|**237**|**2,348**|**2,585**|
## **4.**
## **5. SUPPORT COSTS**
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees remuneration or benefits in kind or expenses paid for the year ended 1st September 2024 nor for the previous year except as detailed below.
Mrs M Rizwan has been employed by the charity for a number of years. She was appointed a trustee on 20th October 2023 and is not remunerated for her work as a trustee.Her remuneration as an employee of the Pre-school during the period of her trusteeship was £32734 The legal authority for this arrangement is contained in section 5.8 of the constitution of the charity.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 1 September 2024 nor for the year ended 1 September 2023.
## **7. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Staff|**1.9.24**
1.9.23
**£**
£
**106,316**
73,912
**56**
-
**1,523**
861
**107,895**
74,773
**1.9.24**
1.9.23
**7**
6|
|---|---|
continued...
Page 8
**Children's Corner Pre-School Committee**
## **Notes to the Financial Statements - continued for the Year Ended 1 September 2024**
## **7. STAFF COSTS - continued**
No employees received emoluments in excess of £60,000.
|**8.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Charitable activity
30
Other trading activities
93,953
Investment income
319
**Total**
94,302
**EXPENDITURE ON**
Raising funds
86,674
Other
5,931
**Total**
92,605
**NET INCOME**
1,697
**RECONCILIATION OF FUNDS**
Total funds brought forward
39,706
**TOTAL FUNDS CARRIED FORWARD**
41,403
**9.**
**TANGIBLE FIXED ASSETS**
Improvements
to
property
£
**COST**
At 2 September 2023
**-**
Additions
**11,376**
At 1 September 2024
**11,376**
**DEPRECIATION**
At 2 September 2023
**-**
Charge for year
**-**
At 1 September 2024
**-**
**NET BOOK VALUE**
At 1 September 2024
**11,376**
At 1 September 2023
-|Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
Toys
£
**2,535**
**812**
**3,347**
**2,535**
**203**
**2,738**
**609**
-|Total
funds
£
30
93,953
319
94,302
86,674
5,931
92,605
1,697
39,706
41,403
Fixtures
and
fittings
£
**1,175**
**622**
**1,797**
**1,024**
**245**
**1,269**
**528**
151|Total
funds
£
30
93,953
319|
|---|---|---|---|
||||94,302|
||||86,674
5,931|
||||92,605|
||||1,697
39,706|
||||41,403|
|||||
|||||
|||||
|||||
|||||
continued...
Page 9
**Children's Corner Pre-School Committee**
## **Notes to the Financial Statements - continued for the Year Ended 1 September 2024**
## **9. TANGIBLE FIXED ASSETS - continued**
|Plant &
Computer
Machinery
equipment
£
£
**COST**
At 2 September 2023
**-**
**752**
Additions
**6,450**
**-**
At 1 September 2024
**6,450**
**752**
**DEPRECIATION**
At 2 September 2023
**-**
**752**
Charge for year
**645**
**-**
At 1 September 2024
**645**
**752**
**NET BOOK VALUE**
At 1 September 2024
**5,805**
**-**
At 1 September 2023
-
-
**10.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**1.9.24**
**£**
Prepayments
**242**
**11.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**1.9.24**
**£**
Accruals and deferred income
**54,531**
**12.**
**MOVEMENT IN FUNDS**
Net
movement
At 2.9.23
in funds
£
£
**Unrestricted funds**
General fund
**41,403**
**24,627**
**Restricted funds**
Energy grant
**-**
**71**
**TOTAL FUNDS**
**41,403**
**24,698**|Totals
£
**4,462**
**19,260**|
|---|---|
||**23,722**|
||**4,311**
**1,093**|
||**5,404**|
||**18,318**|
||151|
||1.9.23
£
1,896
1.9.23
£
31,192|
||At
1.9.24
£
**66,030**
**71**|
||**66,101**|
continued...
Page 10
**Children's Corner Pre-School Committee**
## **Notes to the Financial Statements - continued for the Year Ended 1 September 2024**
## **12. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Energy grant
**TOTAL FUNDS**|Incoming
resources
£
**151,604**
**4,350**
**155,954**|Resources
Movement
expended
in funds
£
£
**(126,977)**
**24,627**
**(4,279)**
**71**
**(131,256)**
**24,698**|
|---|---|---|
## **Comparatives for 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|
|Comparative 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|
|A current year 12 months and prior year 12 months combined position is as follows:||||
|||Net||
|||movement|At|
||At 2.9.22|in funds|1.9.24|
||£|£|£|
|**Unrestricted funds**||||
|General fund|39,706|26,324|66,030|
|**Restricted funds**||||
|Energy grant|-|71|71|
|**TOTAL FUNDS**|39,706|26,395|66,101|
continued...
Page 11
**Children's Corner Pre-School Committee**
**Notes to the Financial Statements - continued for the Year Ended 1 September 2024**
## **12. MOVEMENT IN FUNDS - continued**
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|245,906|(219,582)|26,324|
|**Restricted funds**||||
|Energy grant|4,350|(4,279)|71|
|**TOTAL FUNDS**|250,256|(223,861)|26,395|
## **13. RELATED PARTY DISCLOSURES**
Mrs M Rizwan has been employed by the charity for a number of years. She was appointed a trustee on 20th October 2023 and is not remunerated for her work as a trustee.Her remuneration as an employee of the Pre-school during the period of her trusteeship was £32734 .
There were no related party transactions for the year ended 1st September 2023.
## **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 2024**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Grants
**Other trading activities**
Training Allowance
Fees
Early years funding
**Investment income**
Rents received
Bank interest
**Charitable activities**
Fundraising activities
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Wages
Social security
Pensions
Light and heat
Resources
Training
Milk and food
Rent
Rates
Sundries
Postage and stationery
Insurance
Telephone
Repairs and renewals
Computer costs
**Charitable activities**
Fundraising costs|1.9.24
1.9.23
£
£
**165**
-
**4,350**
-
**4,515**
-
**-**
800
**9,984**
6,091
**135,620**
87,062
**145,604**
93,953
**3,718**
-
**733**
319
**4,451**
319
**1,384**
30
**155,954**
94,302
**106,316**
73,912
**56**
-
**1,523**
861
**4,279**
-
**2,148**
855
**677**
279
**1,556**
980
**6,000**
7,755
**1,471**
718
**513**
333
**42**
43
**913**
696
**30**
55
**1,378**
-
**201**
187
**127,103**
86,674
**475**
-|
|---|---|
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 2024**
|**Charitable activities**
**Other**
Depn of toys
Depn of fixtures
Depn of plant
Depn of comp equip
**Support costs**
**Finance**
Bank charges
**Governance costs**
Independent examination
Accountancy
Professional fees
Total resources expended
**Net income**|1.9.24
1.9.23
£
£
**203**
-
**245**
108
**645**
-
**-**
13
**1,093**
121
**237**
186
**954**
840
**1,394**
1,200
**-**
3,584
**2,348**
5,624
**131,256**
92,605
**24,698**
1,697|
|---|---|
This page does not form part of the statutory financial statements
Page 14