Registered Charity 1183071 BASSINGBOURN PRE-SCHOOL CIO Report and Flnancial Statements for the Period Ended 31 August 2024 Hardcastle Burton LLP CHARTERED ACCOUNTANTS & BUSINESS ADVISERS h•rdcastle-burton.co.uk
Basslngboum Pre4chool CIO Legal and admlnlstratlve dota118 For th• erlod end•d 31 Auaust 2024 Statu8 The organisaloon is 8 charilablo trust Charlty numb•r 1183071 Op•ratlonal addr•ss Brook Road Bassingboum Roy8lon Herts SG8 5NP Tru8te•s J8nette Raffety (1 January 20201 Natasha Root {23 November 20211 Mark Norman18 November 2024) Andrea Lakomy18 November 20241 Laura t)obson18 November 2024) Rebecca P8nn18 November 2024) Chrisllna Jaggers (8 November 2024) Bank•r• Lloyds Bank 2 Molboum Street Roy8lon SG8 7BL Indep•nd•nt Examlnero H8rdcasUe Burton LLP Chartered Accountants Lake House Market Hlll Royslon Hert¥ SG8 9JN
Basslngboum Pre4chool CIO
Roport of the Tru5tO85
For the
erlod gndgd 31 Au
ust 2024
The Irustg&s present Ih8ir report and the unaudited financial statement5 for the period ended 31 August 2024.
Section 133 of the Charitie5 Act 2022 which allows for the preparation ol Receipts and Payments 8ccounts by Chadties with
income less than £250.000. The Chadty Is therefore not fequlred to follow the requirements of the naw Charlty SORP IFRS
1021 with regard to conlenl and disdosure. Legal and admini5tralive informalion 58t out on page 1 forms part of this report.
The Charity has however chosen lo prepare accounts on an 8ecruals basis Wlth rèference lo the methods and principles in
the Charities SORP 2019 IFRS 1021, The financi81 staternen15 cx>mply with ourrent statutory requiremen15. the trust deed
and the Stsiement of Recommended Practlc8- Ac
Basslngboum Pr•wschool CIO Rgport ¢rfth• Trusts Fortho rlod •nd•d 31 Au ust 2024 R•mun•ratlon of Trustees No tnjstee Teceivwj benlS of ovDr £60,000. The twslges may be relmbur59d for expenses incurred on conductiryJ tre Charws bu$ln&%s. Jan8tt8 Rafferty Is a tru5188 and emplo of Ihe tharity. Her empltytsment preceeds hw trusteeshlp. Th• trust8&s ar8 $allsfled that her trusteeship Is In the best Irrterests of the thalrty and thg advantag¢$ of thls oUe[gh thè disadvantages. No payment Is made for INsIg& fluues. Flnanclal Rovlow The bank aco)unts show a healthy ba9 and hava been maintalned 81 such to cer unforeseen eventualttles. ReseN88 are malnlalned In line wllh the pr&sehtsJls r8s8rvo policy as 89reed by the trustee5. The pdm8ry 80urce of funding is the local authority. fundlng Is provlded for gllglble chlldren agsd 2-4 lo attend th8 $8ttlng. Inrne Is al$0 gènaraled (hrough PrChool f98s lor non eliglblg chlldrsn end fundfalsing. Thè charfty holds a 8rn811 Lottgry LIc8n¢¢ through the Local Authority to allow tho charity to fundraL88 legally whan needed. The Iruslge9 have reasonable expectation th81 th8 chartly ha8 adequate resources, toys and equipment to tonllnuo lo mggt Its alms and oblectlv85 lor Ihe forèsèoablè luluro. In•trn•nt Pollcy Any $urplus funds whlch are not Ilkdy to be n¢8d8d for actlvltle8 ere pla¢1 on doposbt to earn Interest. Rl•k managm•nt and prlnclpal rf•k• A d•tsllad r8vl8w ol rlsks ha5 been cgrried out eovarfng the rnaior aspects ol the ch8rf118g work. The an81yBI8 ranggd from strategic and legal 188ue$ lo finance and Insur8nrA mèttorg. Approprlale procedures have b80n ebtabllshed lo mIlal8 the rkS th8 la¢oJ.
Basslngbtsum Pr•4chool CIO Report of the Trustees Forthe od gnded 31 Au ust 2024 Statemènt of Trust••g' respon$lbllltle$ The tnjstees ar8 responsitsle for preparlng the Trustee5' report and th8 financAal statements in accordance with applicable law and United KiNJdom Aco)unting Standards Iunilwj Kingdorn Ganerally Accepted Accounting Practice). Th• law applicable to chariti8s in England & Wales requires the trustees to Prepa linanc481 ststem8nts lor each finanaal year which give a true and lalr view of the stste of affair8 of the ch8riiy and ol the Incomin9 r&SrS and application ol resourcts ol the thartty for that period. In praparSng those lin8nclal slat8ments. tho Trustees are r4ulrod lo.. select sult8ble a¢countlng polldas and then apply thern conststently., observe th8 rn8thods and principles in the Charibes SORP 2019 IFRS 1021., mako jud9menls and estimates that are reasonable and prudent., stale whether app15cable 8¢counllno standards have been followed, subject to any matgrial d•partures disclosed and axplained in the financlal slatemants," and prep8re Ihe financial Gtal•ments on lh8 going o)ncern basls unl8ss it is inappropr1819 lo presume that the charfly wlll continua in opèrallon. Tho Iru31ees aro rosponslble for keeplng proper a¢¢ountlng rOrdS that di8cbsè wlth roasonable accuracy al any tlme th8 flnandal posltlon ol the charity and gnab18 Ih8m tr) 8nsure that the Ilnanci41 $t4itrmants comply wittt thè Chariuès Act 2022 and th8 Pfovlslons of the trust doed. Thay arè also responsible lor 5al8gu8rding the a5set3 of tha chadty and henc8 for taklng reason8ble 51epB for th8 praventkjn and detection ol fraud and other ITregularllleB. In so far 88 Ittg Iru$legs are aware.. thor8 la no rglevant Inforrnstion ol whl¢h charity'g Independent examinors are unaware., and the trustees have t8kgn 811 Steps that they ought to have tskon to make Ih8rn8elve$ awar8 of any relevant Inform8llon and to eslabllsh that thè Independent examiners 8re 8ware of that informallon. Thè Irusl8è8 Brg r8spon8ible for the rn81ntenance and Integrlty ol the ¢orporale and finandal inlormatlon included on Ihe charity's webslta. Log161allon In tho Unlt8d Kingdom goveming the preparats'on ond disserninallon of Ilnanclal staternents may dlffer frorn le9islatk)n in otherlurfsdktins. AppTOV8d by th• try91 on 6Iz12f and slgned on Ihalf beh8Lf by Andrea Lakomy Q , kcLk-
Bassingbouin Prtsgchool CIO Independènt oxamlnerfs report to the trustegs of Ba8s1ngbourn Pre4chool CIO I report on the a¢UnIS of the Charity for the period ended 31 August 2024, which are Sel out on Pages slx to seven. Responsibiliti0$ and basls of report As Ihg Gharitls trustees you are responsible for tha preparats'on of the arnIS in accordance wlth the requlremenls of the Charities Acl 2022 {'the Act.). I report in respect of my examination of the chariW5 accounts carried out under section 145 of the Act and In catyng out my examinatlon I have followed all Ihe applicable Directions given by the Charfty Commi¥sion under section 145(5)Ib) of the Act. Independent ex•rnln•rf8 8tat¢m•nt: I have completed my examlnatSon. I confirm that no materlal matters have come to my attention In connection wlth the examination giving me cause to belleve that In any malerlal re8P8Ct'. accounllng records were not kept In r8spect of the charlty as required by section 130 of the Act or,. the accounts do nol 8ccord wllh Ihosa record8,' or the accounts do not comply wlth the applicable requlrements concernlng the form and content of accounts Set out in th6 Charllles (Account8 afbd Reports) R8gulalion$ 2008 other than any requlremenl that the accounts give a 'true and fair view which Is not a matter consldered 88 part of an Independent exaMInaOn. I have no conc8ms and have come aGro$s no other matter8 in connectlon th the examln8tlon to whlch attenuon should be drawn th18 report In order to enable a proper understsndlng of the accounts to be reached. Nam•: Chris Bloss FCCA Dat•: Addro$8: Hardcaslle Burton LLP Lake House Market Hill Royslon Herts SG8 gJN
84sslngbcurn PreThschool CIO kn¢¢mf •nd ¢xp•ndlWrn aCCOLint Fty the rlod ended 31 Au ult 2024 2024 Totsl 2023 Total Ro8trlcled UnrnslnctJ Rewicled Urwgslricted IrKorn• InGoithgr850urce$ Cor& lundl Fee incDrn$ Fundraisinq Incom InlmSI 248,073 60.687 1.512 246,073 170.618 170,61 44.732 44,732 1,112 13 Tol•l rècelpl¥ 299 683 Exp•ndltu Chwit8ble exwdllurn R•nl. ral•$ And IninC• 6.223 11,082 3,292 230.940 3.475 1,254 2.793 624 4,925 8,223 11,002 3,293 230,940 3h75 1.251 1793 7,825 2,790 2,597 168.771 2,785 1,196 7.82S l790 1597 18&771 2,785 1,198 2,360 563 Claanir¥ Salarbe8 slons Staff Trnlnlnu Admini81150 eoAts T•k•phong Ac¢ountan¢y. payoll and legal f•B Advort161n9 ind 1•11n9 C•t•iiDg EdLvlbn•l rnJowc•$ Sundryexpon8O8 Subscrtplions and m•mb•rnhlp f•v nallon¥ Bank ¢haryo8 Ind Ini•f•81 4.92a 110 1,323 $,271 4.048 110 1,027 1.323 5,271 1.030 1,283 51 89 373 10,018 1,D27 5,386 721 1,717 60 94 721 1,717 373 10,018 Dbproclall 1,800 Total p•ym•nts 28e.137 203 824 203 824 N•1 InCd•fic1t 13,546 13.646 14,042 14042 13.548 13,146 14,042 14,042 Fundq •tth• trt of th• p•rfod 21S 4e8 201.428 201 428 Fund• ith• ollh• p•rfod 215 466 215 468
8a•Blngboum Prh0o1 CIO ststement of & Ilabllltles For rlod •ndod 31 Au ust 2024 2024 2023 Flxod as50ts 20.745 28.835 Currnnt asb•ts Ca8h at bank 8nd In hd Cash 8t bank ewrant e{lUnt Cash at b8nk Bawngs £CAjnI Cash at bonk CIO current &ccxJunt Cash 8t bank fundrBlsSng Bulldlng Sodaty 131.053 118,939 86,436 343 85,025 11 217,831 203,975 Crndltors.. amoub)ts du• thIn 1 ygar Trade credltors sdry credltors Accr(15 745 4,889 4.127 9e62.28 2,343 3.337 9,061 15,Wa N•t curr•nt •M•ts 229 015 215468 Fund• Restrlcted fund Gen•rd fund8 22901S 215,408 Total fund• 229 015 215468 AprKov¢d by tho tte¢S on 12/1 •nd on thdr bBhYJf by Andw Lakomy
Bassingboum Pre4¢hool CIO Not05 to th• financial stat•mentB For the erlod ended 31 Au ust 2024 Note I Tangible fixed assets 2024 Co8t At 1 Septomber 2023 Addltions Di8posal8 At 31 August 2024 28,813 4,661 {1,200) 32,274 Depreclatlon Al 1 Seplember 2023 Charge for the year Ellminated on disposal Al 31 August 2024 1.978 10,018 467 11,529 Net book value At 31 August 2024 At 31 Augu312023 20,745 26,835