REGISTERED CHARrfY NUMBER: 1173478 Re rtoftheTr tees and Unaudiled Financial Ststements for the Year Ended 31 March 2024 Esklets P hool Philip Burley & Co Chartered Accountants 28 Bagdale Whitby Y021 1QL Esklets Preschool Contents of the Financial Statements for tt)e Year Ended 31 March 2024 Page Report of the Trustees Independent Examinerfs Report Statement of Financial Activities BalantR Sheet Notes to the Financial Ststements Detailed Ststement of Financial Actsvibes Esklets Preschool Re ort of the Trustees for the Year Ended 31 March 2024 The trustees present their report with the financial slatements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recornmended 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). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity bs controlled by its goveming documenc a deed of trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charfty numbor 1173478 Principal address Ststion Yard Danby Whitby North Yorkshire Y0212JL Trustees Ms A N Trainor Ms E L Speight Ms K E Thompson Ms R Gallacher Ms V Hemsley (resigned 1.4.23) Ms S Playle-watson (resigned 1.4.23) Ms K Moore Mrs H Muir Trustse (appointed 6.6.23) Independont Examlner Philip Burley & Co Chartered Accountsnts 28 Bagdale Whitby Y0211QL Approved by order of the board of trustees on 4 September 2024 and signed on ts behalf by: Ms K E Thompson - Trustee Page 1 Inde ndent Examinerfs Re Esklets Preschool rt to the Trustees of Independent examlnerfs report to the trustees of Esklets Prnschool I report to the charity trustees on my examinab'on of the accounts of Esklets Preschool (the Trust) for the year ended 31 March 2024. Responslbllltles and basls of report As the charity trustees of the Twst you are responsible for the preparation of the accounts in a￿OrdanCe with the requirements of the Charities Act 2011 ('the Acr). I report in respect of my examination of the Trusfs 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 ACL Independent examlnerfs stst•ment I have completed my examination. I confirm that no material matters have come to my attention in connection wilh the examination giving me cause to believe that in any material ￿Spect. accounting records were not kept in resw of the Trust as required by Section 130 of the Ac(. or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements conceming the fom and content of accounts set out in the Charrties (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 concems 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. Stewart M Davies ACA FCCA Philip Burley & Co Chartered Accountants 28 Bagdale Whitby Y021 1QL 4 September 2024 Page 2 Esklets Preschool Statement of Financial Activities r the Year Ended 31 March 2024 31.3.24 Unrestricted fund 31.3.23 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 61,271 39,710 Charitable actlvltles Core activities 24,660 23,216 Investment income 156 31 Total 86,087 62,957 EXPENDITURE ON Charitable actlvltles Core activities 81,192 62,806 NET INCOME 4,895 151 RECONCILIATION OF FUNDS Totsl funds brought fowdrd 14,321 14,170 TOTAL FUNDS CARRIED FORWARD 19,216 14,321 The notes fomi part of these financial statements Page 3 Esklets Preschool Balance Sheet 31 March 2024 31.3.24 Unrestricted fund 31.3.23 Total funds Notes CURRENT ASSErs Cash at bank 19,216 14,321 NET CURREKf ASSETS 19,216 14,321 TOTAL ASSETS LESS CURRENT LIABILITIES 19,216 14,321 NET ASSETS 19,216 14,321 FUNDS Unrestricted funds 19,216 14,321 TOTAL FUNDS 19,216 14,321 The financial statements were approved by the Board of Trustees and authorised for Issue on 4 September 2024 and were signed on its behalf by. K E Thompson - Trustee The notes fomi part of these financial statements Page 4 Esklets Preschool Notes to the Financial Statements for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing thg financial statements The financial statements of the charity, which is a public benefft entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Praclice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard 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. 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. Expendftur• Liabilities are recognised as expenditure as soon as the￿ 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 obluation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classffied under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activits'es on a basis consistent with the use of resources. Taxatlon The charity is exempt from tax on its charitable acbvitjes. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particulaT restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fijnd is included in the notes to the financial statements. Pension costs and other postqetirement beneffts The charity operates a defined contribution pension scheme. Contributions payable to the charitys pension scheme are charged to the Ststement of Financial Activities in the period to which they ￿late. INVESTMENT INCOME 31.3.24 31.3.23 Interest receivable - trading 156 31 Page 5 continued... Esklets Preschool Notes to the Financial Statements - continued for the Year Ended 31 March 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneralion or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trust•es' expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. STAFF COSTS The average monthly number of employees during the year was as follows: 31.3.24 31.3.23 Stsff No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and Eegacies 39,710 Charitable activities Core activities 23,216 Investment income 31 Total 62,957 EXPENDITURE ON Charltablo actlvltl Core activitj'es 62,806 NEf INCOME 151 RECONCILIATION OF FUNDS Total funds brought for4Ydrd 14,170 TOTAL FUNDS CARRIED FORWARD 14,321 Page 6 continued... Esklets Preschool Notes to the Financial Ststements - continued tor the Year Ended 31 March 2024 hlOVEMENT IN FUNDS Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 14.321 4.895 19,216 TOTAL FUNDS 14,321 4,895 19,216 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds General fvnd 86,087 (81,192) 4,895 TOTAL FUNDS 86,087 {81,192) 4,895 Compardtlves for movement in funds Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds General fund 14,170 151 14,321 TOTAL FUNDS 14,170 151 14,321 Comparative net movement in fvnds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 62,957 {62.806) 151 TOTAL FUNDS 62.957 (62,806) 151 Page 7 continued... Esklets P￿sChool Notes to the Financial Statements - continued for the Year Ended 31 March 2024 MOVEMENT IN FUNDS - contlnued A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 31.3.24 At 1.4.22 Unrestrlcted funds General fund 14,170 19,216 TOTAL FUNDS 14.170 5.046 19.216 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows." Incoming resources Resources expended Movement in funds Unrestrfcted funds General fund 149,044 (143,998) TOTAL FUNDS 149.044 (143.998) 5,046 RELATED PARTY DISCLOSURES There were no related party transactions for the yeaf ended 31 March 2024. Page 8 Esklets Preschool Detailed Statement of Financial Activitses for the Year Ended 31 March 2024 31.3.24 31.3.23 INCOMEAND ENDOWMENTS Donations and legacie8 Donations NYCC grants Milk scheme 2,037 59,234 5,590 34,082 38 61,271 39.710 Investment income Interest receivable - trading 156 31 Charitable actlvltles ChildCa￿ fees Fundraising 23,523 1.137 22,507 709 24.660 23,216 Total incoming resource8 86,087 62,957 EXPENDITURE Charitable actlvltles Wages Staff training Ren( rates and water Insurance Light and heat Telephone Postage and stationery Sundries Consumables Paint, cards etc. Equipment inside Equipment outside Repairs and maintenance Entertainment and outings 66,562 185 3,851 1.434 2,458 678 250 537 1,879 47,347 358 3,415 1,343 1,606 554 266 1,012 1,055 160 169 689 3,731 147 681 1,645 18 80,178 61,852 Support costs Governance costs Accountancy and legal fees 1,014 954 Total resources expended 81,192 62,806 Net Income 4.895 151 This page does not form part of the statutory financial statements Page 9 ## **Virtual Cabinet Portal Digital Signatures** ## **Digital Signature Verification** You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page: https://www.virtualcabinetportal.com/VerifySignedDocument ## **Signature Dates and Times** All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page: http://www.virtualcabinetportal.com/WhatIsUTC ## **Signature 1** Signed by Katie Thompson using authentication code U3B1Nkg4eDZXeWl2 at IP address 31.94.26.228, on 2025/01/29 17:13:22 Z. Katie Thompson's e-mail address is: eskletspg@yahoo.co.uk.