2024-03-31-accounts

Trustees, annual report for the period CHARITY COMMISSION FOR ENGLAND AND WALES Peiiod start date Per￿ dale charlly name (harity No ' rnllllFJFJll {11 any) Objectives and Activities SORP celerence Para 1.17 Summary ol the purposes ol the charity ès sei out ifi its governing document Summaiy ol the main activities in relation to those purposes fof the publi( benefit, in PaTlicular, the aclivities, proiects 01 services identified in the accounts. Slalemenl conliiming whether Ihe Iruslees have had regard lo Ihe guidance i55ued by the Charily Commission on public benefit Pa)vb￿ Z T•7 Para 1.17 and 1.19 Th 0fysÉQtsn￿4 Dfi&' . Para 1.18 TI¢L Ti4C 712 Additional information (optional) You may choose lo Include luilher slalemenls whefe ielevanl about.. SORP fetefence Policy on grant making Para 1.38 Policy on social inveslmenl including program relaled investment Para 1.38 Conlfibulion made by volunteers Para 1.38 Olhef charity Accounts teMPla￿s- TIu51ees' rewl ts Ihe (Klober 2016

2018 Achievements and Perfoimance SORP ielerence Summary ol Ihe main aihievemenls ol the charily, idenlilying Ihe difference the charily's woik has made lo the circumstances ol ils beneli(iaries and any wider benefits 10 society as a whole. Para 1.20 fi•4fJ J p£(￿￿TAtsé 94 CMiLSA4 L£ipf ' Abts 11 1 I'.1 .ChAAl￿. AS Trls 6Ti¥£J A ThK <￿¥L PAL-SL￿4- IyA48L£ Additional information (optional) You may choose lo include luilhei stèlemenls wheie relevant aboul: SORP relerence Achievements against objectives sel Para 1.41 ,￿L {* Tr1S •lIMs k¢Ay¢ lrtIS Performance ol lundraising activities against objectives sel Para 1.41 Investment performance against obje(lives Pala 1.41 Olhef NIA Charity Accounf5 templales- Tnjslees, a￿￿1 let￿ lor ihe wiTrJ Oclober 2016

3018 Financial Review SORP refeience Paia 3.21 Review ol the chaiily's financial position al Ihe end ol the peiiod Slalemenl explaining Ihe policy loi holding reserves slaling why they are held Amount ol ieserves held Pala 1.22 rx4L 7• Q&bYf Para 1.22 Reasons loi holéing zero reserves Para 1.22 Details ol fund maleiially in delicit Pafa 1.24 ExplanaliDn of any uncerlainlies aboul Ihe (harily continuing as a going concern Para 1.23 Additional information (optional) You may (hoose to include lurlher stalemenls where felevanl aboul.. SORP refefence The chaiily's principal sources ol funds (InclLsding ary fundraising) Pa(a 1.47 Investment policy and objectives including any s￿131 investment policy adopted A descripiion ol the principal risks lacing the charily Pafa 1.46 Pafa 1.46 Other Charity Accounts templaLes- Trusiees, annual re￿1 l(¥ p￿d Ocl(d)w 2016

4018 Structure, Governance and Management Description of chaf ity's trusts: SORP reference Para 1.25 Type ol governing document IIIU51 deL,d, loyal cliarlei) How is the charity constituted? le (J unincorpo(ated association. (lu) Tfustee selection methods Including delai15 01 any constilulional provisions e.g. election to posl or name ol any person or body enlilled lo appoint one or more Iruslees EASLLY Y&)As AwATr>LÉ C I O Para 1.25 C i 0 6c•irtAiTrt8L& 04&pdiS•Yri Para 1.25 L¥£S AS ft th 8LTFI IS ¥4l*L Additional information (optional) You may choose lo Include luiihe( slalemenls where ielevanl aboul. Aa¢ SORP refefence Pala 1.51 Policies and procedures adopted for Ihe indu(Iion and training ol Iruslees The chaiily's ofganisalional struclure and any wider network with which the chafily works Relationship with any related pailies Para 1.51 L4AIsÉ ' Lk(Oui ff. Para 1.51 Olhef charity A(couNs iemplates- Tiuslee5' annual re[￿ Iw the Oclober 2016

So18 Reference and Administiative details Chaiily name Olhef name Ihe charity uses Registered charity nltmber Charity's principal address A 6ACLLS PAC- sC￿00L ILL 117219 i 14ALFPÉNfvJ t HALL, I ￿0¢&r￿ LA￿jE. ST*IFF i AC. Naffles ol the chaiity Irustees who manage the charity Oflite (11 anv) Dates acted If not lar Name of peison lor whole year body) enliiled lo appolnl IIu51ee (11 any) ALL Trustee name HailL ETFIQY TMC ITII Ih'K4 CHAIL 10 11 12 13 14 15 16 17 18 19 20 Charity Acctyjnts templales- Trustees. annual repyi l(w the pwM)d October 2016

6018 Reference and Administiative details (cont) Corporate trustees - names of the diiectors at the date the report was approved Direclor name Name of trustees holding title to property belonging to the charity Truslee name Dates acted il not fof whole year charity Accounls lemplales- Tiusiees, reM I￿ ihe wiod Oclober 2016

7018 Funds held as custodian trustees on behalf of others De5(riplion ol the assets held in this capacity Name and objects ol Ihe charity on whose behalf the assets are held and how this falls within the custodian charily's obiec15 Delails ol arrangements lor sale custody and segregalion ol such ssels from the charity's own assels Additional information (optional) Names and addiesses ol advisers (Oplional information) Type of adviser Name Address Name of chief execulive or names of senioi slaft fflembers (Optional informalion) Exemptions from disclosure Reason loi non-disclosure ol key personnel delails other optional information Charily A(counls lemplate5- Trusiees, annual repoit lor ihe PEfiod October 2016

8018 Declarations The ITustee5 declare that they have approved the Iruslees. repoit above. Si9ned on behall of the charity's truslees Signature(5) Full name(s) HQLL4 CooLi&CY Posilion (eg Secretafy, Chair, etc) Dale 81 202S charity Accounts templa(e5- Tiu51ees' annual repDrl I(￿ Ihe Oclobw 2016

Peach&Co. CharteredAcci)untsnts& ABACUS PRESCHOOL LICHFIELD Report of the Trustees & Flnanclal Statements for the Year Ended 31 March 2024 Charlty No. 1172294 Peach & Co.. thartered knntsnts & 8u5iness Athi5e Suite 3 | 1]uaThturn House I Skyline Court Third Avenue I Cemrum 10) Burton upon Trent Staffordshire l DE14 2BZ Tel.. [phone] or 564014 Emall: [e-mail] www.Feachco.co.uk pri￿1P•1.. S L Ha118A (Honsl ACA

ABACUS PRESCHOOL UCHFIELD Contents of th• Financial Statements for the year ended 31 March 2024 Page Legal and Administr*ive Information Trustees, Report Independent Examiner's Rewt Receipts arrfl Payments Account Statement of Assets and Liabiliti Notes lo the Financlal Statements 74

ABACUS PRESCHOOL LICHFIELD Logal and Administrative Informatlon for the year end￿ 31 March 2024 Charitabl• Incorporated Organlsation nurnb•r 1172294 Prlnclpal Offlc• Abacus Preschool Frank Hawpenny Hall George Lane Lichfield Staffordshire WS136DX Ind•p•ndont Ex•mln•i Mrs S L Hall ACA Peach & Co Chartered Aw)untants Suite 3, Quantum House Skyline Court Third Avenue Centrum 100 Burton on Trent Slaffordshire DE14 2BZ 84nk•r• Barclays Bank 1 8rea¢Jmarkel Street Lichfield Staffordshire 879 TNJ

ABACUS PRESCHOOL LICHFIELD Trustoes, Report lor th• y•ar •nd•d 31 March 2024 The Trustees present their report and the financial slalemenls of the Chanty for the year ended 31 March 2024. Charlty Trusteos and Committm M•mb•rn The Committee Members, who are responsi￿e for the management of th8 Presc1K￿l are also its Trustees. The followlng were Committee Members during the period under revw.. Chalr K Cole- resvJned 12 Novemiw 2024 Trwur•r N McKie Oth•r Commltt•• mom￿￿. E Watson Manag•r S Johnson The present Chanty Trustees are.. Chalr N McKi6 Tr•a•ur•r N M¢Kie Oth•r Commlttoe M•rnb•r•: E Watson Govornlng Docum•nt Abacus Preschool Lichfiold is a Charitable Incorporated trganisat￿n govemed by a constitution originally approved in March 2017 and is a Registered Charity, Number 1172294. On winding up of the CIO, th8 Members have no liability lo ¢onlribule to rts assets and no personal responsibility for setuing 11$ debts and Flnanclal R•vl•w The Pre$¢hool has re¢tyded an excess of expenditure over income of £2,152 for the year ended 31 March 202412023.. Excess of income over expenditure of £4.325).

ABACUS PRESCHOOL LICHFIELD Trust8es' R•port for tho year ended 31 March 2024 Alrns, ObjoGtIv08 and Actlvllles The Charity works for the public benefrt having as its obJectNes the development and e￿l￿al￿On of children and young people in partiCU￿r by.. Promoting their care and safety., Promoting their education and promoting parental parbcipalK)n: Promoting their health and wellbeirvJ', Providing services lo support them and their families and carers- and ProvKiing services lo individuals holdin9 membership of the CIO. Reurvos Pollcy The Charity Trustees have established a reseThes pollcy whereby the unreslricled funds not committed or Invested in tangible fixed assets held by the Charity should be equal lo a minimum of 6 months forecast expenditure. The reserves are needed lo meet the working Capital requirements of the Charity. By the balance sheet date there were not any funds designated for specrfic purpose5 - see Financial Review above. Approved by the Charity Trustees on 11 De¢embef 2024 arKI sigr*d on their behall by.. N mCK￿- Chair

ABACUS PRESCHOOL LICHFIELD Independgni Examinerfs Rèport to thè Charlty Trustees of Abacus Pr￿ChoOl Llchfiold I report on the accounts of the Charity for the year ended 31 March 2024. wh￿h are sel out on pages 5 10 8. Respoctlve Re8pon8Sbllltles of tho TfUSte•8 and EX￿In￿r The Charity's Trustees are responsible for the preparal*)n of the accounts. The Charity's Trustees consider that an audit is not required for this year under section 4312} of the Charrties Act 1993 Ilhe Acll, las amended by s.28 of the Charits'es Act 20061 and that an independent examination is needed. 11 is my responsibility lo.. examine the accounts (under Section 43 of the Acl. as amended).. follow the pr¢xedures laid down in the General DIrect￿n$ given by the Charty Commission8r8 (under se¢lion 43{7Mbl of the Act. as amended}', and slate whether particular matters have come lo my attention. Ba•1• of Indepond•nt Examln•es Stst•rn•nt My 8xaminalion was carried out in ac￿rdance wlh the General Directions given by the Charity Commi$$ioner$. An examination indudes a review of the accounting re¢ord$ kept by the Charity and a comparison of the accounts presented with those records. It also includes COns￿erat￿n of any unLs$ual items or disclosures in the accounts and se8kirvJ explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do r￿1 express an audit opinion on viow given by Ihe acwnls. Indop•nd•nt Exarnln•f 8 Stat•rn•nt In connection with my examinalM)n, no matt¢r ha$ come lo my attention.. which gives ma reasonable c4use lo believe that in any material respect the requirem8n15 to keep accounting records in accordance with SeCt￿n 41 of the Act., and to prepare accounts which accor(i with the accountirKJ re¢tyd$ and lo comply wtth the a¢¢ounling requirements of the Act have not been mel., or 2. to which. in my opinion, attention should ￿ drawn in ¢xder lo enable a woper understanding of the a¢counl$ lo be reached. MrnSLHallACA Peach & Co. Chartered Accountants Suite 3, Quantum House Skyline Court Third Avenue Centrum 100 Burton on T￿nI Siaffordshire DE14 2BZ Dale: 11 December 2024

ABACUS PRESCHOOL LICHFIELD RKeipts and Paymonts Account for thè y￿r onded 31 March 2024 Noto5 Unrostrlct•d Funds R•strSctad Funds Total 2024 T¢)tal 2023 R•Gelpts General receipts 81.831 4.887 86.718 98,198 Grants received Fundraising & donations 1.215 1,215 1,095 Investment income- bank interest recoNed 108 Total Rocolpt• 83,154 4,887 88.041 100,295 Paym•nt• Fundraising exp8ndilure 71 Management and administration 85,292 4,897 .189 95,899 Sub tot•1 85. 4.897 ,193 95,970 Capital expenditure Total P•ym•Dts 85. 4.897 90,193 95,970 Surplu$llDofi¢ltl of r•c•lpts ov•r paym•nt• 12,1421 (10> 12.1 $21 4,325 Cuh funds at 1 Aprll 2023 £11,826 £12.432 £8,108 C￿h fund8 at 31 March 2024 £596 £10,280 £12,432 The notes on pages 7 arKI 8 form part of these acc￿nts

ABACUS PRESCHOOL LICHFIELD Statement of Assets and Liabiliti•s as at 31 March 2024 Notos Unrestrirtod Restricted Funds Funds Total 2024 Total 2023 Cash Funds Current account 4.918 5.514 12,328 Deposit account 4.673 4.673 65 Cash 93 93 39 Total Funds £596 £10.280 £12,432 Curr•nt Llabllltl•8 Total 2024 Total 2023 PAYE & NIC due lo HMRC Indepenéenl examiners fees Payroll preparallon Pension contributions due to Nest Fees paid in advance 785 857 600 252 125 389 150 £2,151 £1.607 Current Au•t8 Tot•1 2024 Total 2023 Waste dtsposal prepaid Fees owed 533 510 £533 £798 Approved by the Trustee5 on 11 December 2024 and $*Jned on their behalf by.. N McKie- Chair The ￿leS i)n pages 7 and 8 forrn part of these a(xounls

ABACUS PRESCHOOL LICHFIELD Notes to th• Financlal Statements for the year ended 31 March 2024 Géneral Funds Restrlcted Funds Total 2024 Total 2023 Gonoral RoGoipts Funding Fees Disability A¢¢ess Funding Early Years Pupil Premium Additional Needs FundirwJ 57,204 24.627 57,204 24.627 2,547 1.628 712 73.921 17,307 2.400 4,570 2.547 1.628 712 81.831 4.887 86,718 98,198 G•n•r•l Funds R•strl¢t•d Funds Total 2024 Total 2023 Manag•m•nt and Admlnl$tratlon Staff costs Rent Licences Computer expenses Consumables Refreshmenls DBS checks DAF expenditure Donations & grfls Early Years Pupil Premium expenses Equipment Insurance Maintenan¢6 repairs Resources Sundry expenses Unrforms Telephone and inlemel Bookkeeping and payroll processing Waste disposal Independent examiners fee Postage and slalionery Training 74,684 74,684 6,864 331 252 1.554 342 201 82,582 6,600 301 244 1,151 505 331 252 1,$54 342 201 266 155 678 72 538 207 283 111 65 435 633 310 310 693 693 561 207 249 302 207 249 302 552 756 582 552 756 582 $56 333 124 477 477 89,496 693 ,189 95,899

ABACUS PRESCHOOL LICHFIELD Indgpendant Exarninerfs Report to the Charity Trustggs Irf Abacus Preschool Lichfi•ld I report on the accounts of the Charity for the year ended 31 March 2024, whth are set out on page$ 5 10 8. R•spactlv• ResponslbllltlM of the Trustoes and Examln•r The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year under section 43(21 of the Charit￿S Acl 1993 {Ihe Acll, la5 amended by s.28 of the Charities Act 20061 and that an independent examination is needed. 11 is my responsibility lo.. examine the a¢¢ounls (under section 43 of Ihe Act, as amended).. follow the procedufes laid down in the General DireCt￿S gwen by the Charity Commi$$ioners lunder section 4317llbl of the Act. as amended)., and State whether partir#Jlar matters have ￿me to my attent￿n. Ba818 of Indo￿ndent Examln•r's Stat•m•nt My examination was carried out in a¢¢tydaneè wrth the General Directions given by the Charity Commissioners. An examination includes a review of the a¢¢4Junling records kept by the Charity and comparison of the accoun15 presented with those records. 11 also includes ¢onsideralion of any unusual items or dlsdosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedur¢$ Ltndertaken do nol provide all the eVIder￿ that would be ￿Uired in an audit, and con$equenlly I do not express an audit opinion on Ihe vw given by the accounts. Ind•p•ndent Examlnoe• Stat•m•nt In connection wsth my examinalion, no matter has come lo my attentKJn'. which gives me reasonable ¢ause to belve that in any material respocl th¢ requirements lo keep a¢¢ounting records in aQWdar￿ with soct￿n 41 of the Act.. and lo prepare acctyd the a¢¢ounliThJ rec￿lS arKI lo comply with the accounting requirements of the Act have not been mel., or 2. to which. in my opinion. attention $frould be drawn In (der to enable a proper understanding of the accounts lo be reached. Mr•SLH¥llACA Peach & Co. Chartered Accountants Suite 3, Quantum House Skyline Court Third Avenue Centrum 100 Burton on Trent Slaffordshiie DE14 28Z Date". 11 Decemter 2024