Charlty reglstration numbgr 1184254
PURPLE HOUSE NURSERIES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

PURPLE HOUSE NURSERIES
LEGALAND ADMINISTRATIVE INFORMATION
Trustee8
Ms L M Hilder
P Lid¢Jle
S Wake
Ms L Hunt
(Appointed 1 January 20241
Charty numbor
1184254
prtneipal address
185 Preston Road
Hull
East Yorkshire
England
HU9 5UY
Independènt examiner
Fawley Judge & E85ton
Chartered Certified Accountants
1 P8rfi3ment Street
Hull
East Yorkshire
HU1 2AS

PURPLE HOUSE NURSERIES
CONTENTS
Pagè
Trustees. report
Independent eXami￿rS ￿port
statement of financial activitias
Balanee sheet
Notes to the finanaal staternents
6-11

PURPLE HOUSE NURSERIES
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees pr83ent their annual report and financial statements forth8 year ended 31 March 2024.
The financial statèments have bean prepared in accordan￿ th the a¢counts"ng poliae8 set out in note 1 to the
financial statements and cornply wrth the chanty's19overning documentl, the Charilies Ad 2011 and Accountiry
and R9POrting by charit￿8". Statement of Recornmended Prathce applicable to ¢harits"es preparing their accounts
in accordance with the Finam81 Reporting Standar(S applicable in the UK and Republic of Ireland IFRS 1021
leffectiva 1 January 20191.
Objectlves and activities
Purple House Nufserie5 is a charitab￿ Incorporated Organisation ICIOI, which is located at Wlfinnar. the Preston
Road Women s Centre .
Its purpose is to piovid& affordable childeare whi¢h supports the work of the womgn's ￿ntre and local families in
the PEston Road area and In the future. in Dther areas of the cty of Hull .
During 23124 the charty achièved its objectives and also further developed the skills ol tha staff in SUPPOfbng
chIld￿n affected by Violen￿ and abuse and children wrth special educational ngeds and disabilit￿$.
The trustees have paid due regard to guidan￿ issuad by the Charity Commission in deciding what activities the
charity should undertake.
Achievemènts and perfonnance
During 22123 we cornplet8d an exlension to our pramisès with the aim of being able to look after MO￿ children
and In fact increased our Capacity to 25 children at one time. This was In ￿SpOnSe tts increasing dernand
from local women needing afft)rdable ch1kYca￿ for their chiklrÈn. Since that tirre the Nursery has been
increasingty busy and th8 children have thrived in th8 ll8w purpose built environment.
Financial reviaw
It is the policy of the charity that unrestricted funds which have not been dosignaled for a specific use should be
maintained at a level equivalent to three month s expendituts. The trustees consider that reserves at this leval
will ensura that. in the event of a signifieant diop in funding, they will be able to continue the charity's current
activities while (xjnsideration 15 given to ways in which additional funds may be iaised.
Re$erves pollcy
The trustses have a policy to keep no more than three months running costs lapproximately £18 0001 in r858rv85
in orderthat the chanty's funds can be applied to furthèr It5 charitsble purpose.
The trustees have assessed the major risks to whith the charity is exposad, and are sab"sfied that systems a￿ in
pla￿ to mitigate exposure to the rHajor risks.
Futurg developm•nts
In the upcorning yearwe will continue to maintain and gr<)w tre Servi￿ and look at possib￿ 8xpansion
of the Servi￿ Into other areas ol the city
Structurg, governance and mana9ement
The d)aiity is a company limited by guarantee.
The trustees who sèrved during the year and up to the date of Signatu￿ ofthe financi81 st8tsm8nts were..
Ms L M Hilder
P Liddl&
S Vvake
Ms L Hunt
(Appointed 1 January 20241

PURPLE HOUSE NURSERIES
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
None of the trustèes has any b8n&ficial interest in th8 company. Al of th8 tmstees are mernb8rs of the company
and guarantee to contribute £1 in the ev8nt of a winding up.
The trustse5' report was approved by the Board of TnJstse$.
M5 L M Hllder
Tmstee
Dated.. 24 July 2024
L Hild6r

PURPLE HOUSE NURSERIES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PURPLE HOUSE NURSERIES
I report to the trustees on my examinaton of the financial statemonts of Purple House Nurseries Ithe charity)
for the year andad 31 March 2024.
Respon8ibilltle$ and basis of report
A5 the trustees of the charity you are responsiblè for the preparation of the finanaal statsm&nts in awordance
with the requiretnents of the Charits"es Act 2011 Ith8 2011 Aoti.
I report in ￿pect of my examination of the ¢harity3 financial ststemants carried out under 3ection 145 of the
2011 Act In carrying out my examination I havè followed all the applicable Oirections giv&n by the Charity
Comrnission under section 14515llbl of the 2011 Act.
Ind8p8ndent examlnerfs stat•ment
Your 8ttention is drawn to the fact th* the Charity has prepared financial stalgrnent¥ in accordan￿ wth
Accountrng and Reporting by Charities preparing their accounts in awordance with the Financial Reporb"ng
Standard applicable in the UK atKI Republic of Ireland IFRS 1021 in preferents to the Accounting and
Reporting by Chaiities". Statsrnent ol Recommended Practice issuèd on 1 April 2005 which is referred to in the
extant r8gulations but has now been withdrawn.
l understand that this ha3 been done in order for financial statetnents to prO￿de a true and fair v￿W in
acCOrd8n￿ With Generally A￿pted Aecounb"ng Practice effective for reporting periods beginning on or after 1
January 2015.
I have compketed my examination. I confirm that no mattgrs have Corne to my attention in connection wth the
examination giving me c&us8 to believe that in any material respect."
a¢¢ounting records were not kept in respect of the charity as required by sects'on 130 of the 2011 Act.. or
the financial statements do not accord with those records.. or
th8 financial statements do not comply wth the applicab￿ requirernents cOn￿rning the fomi and content
of accounts set out sn thè charit￿8 lAC￿unts and Reportsl Regulations 2008 other than any requirement
tt)at the accounts give a true and fair VEW which is not a matter considered as Part of an Independent
examination.
I have no concarns and have corne across no other matters in connèetK)n wth the examination to which
attention s
be drawn in thss report in ordèr to enable a proper understandirKJ ol the financial statements to
bera
than Leath
awley Judge & Easton
chartered Certified Ac¢ountants
1 Parliament Street
Eastyorkshire
HU12AS
Datsd.. 24 July 2024

PURPLE HOUSE NURSERIES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestriet•d
fijnds
2024
Unrestrictsd
funds
2023
Nots8
Income from..
Donation5 and legacies
Charitable actiwti93
11,600
67,889
79,325
Total Income
79.325
79,489
Expenditure on..
Chantable aCtiwt￿9
94,791
65.744
Totsl gXP8nditure
94.791
65,744
Nèt incomell¢xpenditurel and movemènt Sn funds
115,4681
13,745
Recorhciliation of fvnd8=
Fund balan￿S at 1 April 2023
5.233
18,5121
Fund balances at 31 March 2024
110,2331
5,233
The statemènt of financial activib.es Indudes all gains and loss8s racognised in the year. All income and expendthTe
detive from continuing activth"es.

PURPLE HOUSE NURSERIES
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Nots$
Current assets
Ca3h at bank and in hand
118
8,524
Creditors: amounts fallin9 due within
one yéar
11
110.3511
11.2911
Net currènt (liabiliti￿yaS$ets
110.2331
5,233
Net assets oxcluding peb)slon liability
110.2331
5,233
The funds of the ¢harfty
un￿strICted fund5
110,2331
5.233
110,2331
5.233
The financial staternents were approved by the trustees on 24 Juty 2024
Ms L M Hilder
Tru$tee
L HiJd6r

PURPLE HOUSE NURSERIES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollclgs
charlty infomiatlon
Purple House Nurseries is a Charitable Incorporated OrganisatK)n.
1.1 Accountlng ¢onv8ntion
The financ￿al statements have been p￿pared in accordan￿ wf(h the charity'5 Igoveming documÉntl. tt)e
Charities Act 2011. FRS 102"Th8 Financial Reporting Standard applicable in the UK and Republic of Ireland.
I"FRS 102.1 and the Charitie5 SORP 'Ac￿Unting and Reporting by Charities." Statement of Recommended
Practice applicxble to tharit185 preparing their accounts in accordan￿ with the Finan￿81 Reporting Standard
applicable in the UK and Republi¢ of Irelan¢J IFRS 1021" leffective 1 J8nuary 20191. The chanty is a Publi¢
Benefit Entity as defined by FRS 102.
Thè charity has taken advantage of the provisions in tho SORP for tharities not to prepare a Statement of
Cash Flows.
The financial statsments have departed from the Charities (Accounts and Reportsl Regulat￿n$ 2008 onty to
the exient required to provide a true and fair view. This departu￿ has involved following the Statement of
Recommendgd Practi￿ for charib.es applying FRS 102 rather than the version of the Statement of
Recommended Practi￿ which is referred to in the Regulations but which has Sin￿ been withdrawn.
The financial statements are prepared in ¥tgrfing. which 55 the functional currency of tha charity. Monetary
amounts in these financial statements are rounded to nearest £.
Thé financial statements have been preparèd under the historical cost cjjnvention. Imodffied to indude the
revaluation ol f￿hold properties and to include invgstment properties and cèrtain finanaal instruments at fair
valuel. The principal accounts.ng pol￿GIeS adopted are set out b810w.
1.2 Golng concem
At the timè ol approving the finanual statements, tha trustees have a reas0rnab￿ expectation that the tharity
has adequate rgsources to continue in op&iational existen￿ for tha foreseeable ftjture. Thus the trustees
iy)ntinue to adopt the going concern basis of accounting in preparing the fin5n￿al statements_
1.3 Charltsble funds
Unrestricted funds are available for u$& at the discretion ol the trustaas in furtherance of their charitabla
objectives.
Restricied funds are Subject to specific conditions by donors or grantors as to how they may bè usèd. The
purpos&s and uses of the restricted funds are set out in the note5 to the finanaal statements.
Endowment funds are subject to SP8ethc condits.ons by donor5 that th8 cxpilal must be maintained by the
charty.
1.4 Income
Inmrne 15 rècognised when the charity is legally 8ntiU&d to it after any perfomThan￿ conditions have been met,
the amounts can be measured reliably, and rt is probab￿ that income will bg rec8ivgd.
Cash donatioris ar8 recognised on ￿e*1pt. Other donations are recognised once the charity has been notified
of the donation, unless performance condth.ons require deferral of the amount. Income tsx ￿COVerable in
relation to donations received under GIft￿d or deeds ol covenant is recogni8ed at th8 tr'm8 Of th8 donation.
Legaues are ￿e09n1$e￿ on re￿Ipt or othe￿1$e if ts charity has been notified of an irnp8nding distribution,
the arnount is kTKMn. and rècèipt is oxpected. If the amount is not knovm. the legacy is treated as
contingent asset.

PURPLE HOUSE NURSERIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accoun￿n9 polici8¥
Icontlnuedl
1.5 Expendltur•
Liabilities are ￿CogniSed as e>penditur& as soon as the￿ is 8 I￿al or constructive obligats.on eommitting the
charity to that expenditure, rt is probable that a transfer of acx)nomic benefits will be requir8d in settlement and
the amount of the obligation can be rneasured rtliably, Expenditure is accounted for on an attruals basis and
has been classified und8r heajings that aggregate all cost ￿lated to th8 catsgory. Where costs cannot be
direcity attributed to particular heading5 they have been allocatsd to activ￿eS on a basis consistent with th&
usg of resour￿$.
1.6 Cash and cash equival•nts
C85h and c55h equiva￿rnts indude cash in hand, deposits hgld at call banks, other short-tèm IK4uid
investments with original maturits'es ol thr9& months or less. and bank ovèrdrafts. Bank overdraft5 are shown
within borrowings in curTont liabil￿es.
Basic fin8ncl&l4ssets
Basic financial as58t5. which indude debtors and cash and bank balances, are initkalty measurtd at
tiansaction price including transaction cost3 and are subsequenlly carried at amortisèd c05t Using the effective
interest method unles8 the arrangement constitutes a finan￿r@ transaction, where the transaction is
measured at the p￿sent value of thè future re￿Ipts discounted at a market rata of intarèst. Financial 8ssets
classified as ￿e￿1Vable wrfchin one year are not amortised.
Basic financial liabililles
Basic financial liabilities, including cfeditors and bank loans are Initial￿ reccNJnised at transaction pri￿ unless
the arrangement constrtutes a financing transaction. where the debt instrument is measu￿￿ at the prèsent
value of the futura payments discounted at a market ratè of interest. Financial Ikqbilities classified as payable
within on8 year are not amortised.
Debt instruments art subs8quentty Carried at amortised Cost, using the effectwe intsrest rate method.
Trade creditors are obligations to pay for goods or servi￿$ that have been ac4uiEd in the ordinary cours8 of
OP8rations from suppliers. Amounts payab￿ are class1fied as curr6rnt liabilities if payment is due within one
year or less. If not. they are presented as non-current liabilities. Trade credrtors a￿ recognised inth.ally at
transaction pri(? and subsequenuy m8asured at amortised cost using thè effective interest method.
Derewgnitlon of financial li8bilitles
Financial liabilities are der8cognised when the chartys ¢tsntractual obligat'ons expire or are distha*gad of
cancelled.
1.7 Employee beneflts
The cost of any unused holiday eth"tlarnent is Tecognised in the period in which the employee's Servi￿ are
re￿ived.
Temiination benefits are recognised immediately as an expense when the eh8rity 1$ d8monstrably committe
to terminate the employment of an ernployee or to prowde termination benefits.

PURPLE HOUSE NURSERIES
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 IAARCH 2024
Crltlcal a¢¢ountlng e¥timatsS at)d judgements
In the application of thè charity's accounting policies. the trustees are required to make judgements. estimatas
and assumptions about the carrying amount of assets and liabilities that are not readily apparent trom other
SoUr￿s. The e3tirnates and as50Thated assumptions ar8 based on historical expglierte and other factors that
ar8 considered to be reL8vant. Actual results may differ from these estimate5.
The estimates and undertying 8ssumpb.ons are reVI￿d on an ongoirg basis. Revisiot)s to accounting
esb"mates are recognised in the period in which the e5timats 15 revised where the revision affects only that
period. or in the period of the revL%ion and future periods where the rewsion affects both current and fubJr6
P8ri0ds.
Incoma from donatSon8 and Itgaeies
Unrestrl¢tsd
funds
2024
Unrostrictsd
fvnd¥
2023
Donations 8T￿ gifts
Awards For All Grant
1.600
10.000
11,600
Income from charitsbb aetlvltl•s
Unrestricted
funds
2024
Unr•strl¢t•d
funds
2023
Headlng #ac989
Sa18 of goL¥Js
79,325
67,889

PURPLE HOUSE NURSERIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expendlture on eharitable actlvltl•$
Heading
#ac982
2024
Heading
#ac982
2023
Direct CO8ts
staff cx)5ts
Nursèry Food
Nursery Leaming Materials
Nursery- Toys & Equipment
Nursery Unifom)s
Nursery Hygièn8
75.109
2.340
727
2,767
57,513
431
822
22
326
81,415
61,300
Share of support and govemanc• costs Is•• notè 61
Support
Govemance
12.776
600
2,149
2,295
94.791
65.744
Analysis by fund
un￿strICted funds
94,791
65,744
Support costs allocated to aetiviti8¥
2024
2023
805
250
749
800
102
11,043
600
332
2.295
Governance costs
13.376
Analy8ed be￿en.
Heading #ac982
13.376
Net movement in funds
2024
2023
The net movement in fvnds is ststed 8ft8r chargingllcreditingl..

PURPLE HOUSE NURSERIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Tru$tg98
None of the trustee3 lor any persons cot)nected with them) rwxivad any remuneration or trRnefits frorn the
¢harty during the year.
Employee8
Thè avarage monthly nurnber ofamployeès during the year was..
2024
Number
2023
Number
Employment Costs
2024
2023
Wages and salarie5
75,109
57,513
There were no employees whose annual remuneration w8$ morè than £60.000.
Remuneration of key managemont porsonnel
The ￿MuneratiOn ol key rnan8gernent pèrsonnel was as follow3..
10 Taxation
The charity is exempt from taxation on its aetivth.es because all its in¢xme is applBd for tharitabl8 purposès.
11 Creditors: amounts falllng dua vlthln one year
2024
2023
Trade creditors
Awruals 3nd deferred income
9.151
1.200
91
1,200
10.351
1.291
12 Unre8trictsd fund8
The unrestricted funds ol the charty comprise the unexpended balanees of donab.ons and grants which are
not subject to sp8afic conditions by donors 8nd grantors as to how they may be used. These inclyde
d8signated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 April
2023
Incoming Resources At 31 Mareh
resources
•xpond•d
2024
General fvnds
5,233
79,325
194,7911
110.2331
10-

PURPLE HOUSE NURSERIES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Unrestrlcted fund¥
Icontlnuedl
Pr•vious year..
At 1 April
2022
Incoming
resources
Re80urces At 31 Mareh
expendod
2023
General fvnds
18,5121
79,489
165,7441
5,233
13 Related party transactions
Transactton8 Wth relat•d parti08
During the year the charity entÉr8d into the following transactions wth r8latÉd partias..
Winntr. The Preston Road
Womens Centre
2024
2023
Salary costs
75,109
57.513
75,109
57.513
11