Chair’s Report July 2024 Whenever I begin to write these reports, I scroll back through emails, texts and WhatsApps to remind me of the highs and lows of the last year at CHUF. And wow, what a year it’s been again! Finding a new home for the Haddenham CHUF was a huge hurdle having been situated in St Mary’s for over 20 years. The search was by no means straightforward, but with a determined new manager and the trustees, Ellen and Anne , investigating leads and hunting down anyone who may know of an available site, the Scout and Guiding Centre has proved to be a delightful new home for the pre-school. It has enabled CHUF to continue to offer wonderful pre-school care to the children of Haddenham and the surrounding areas. To move the entire setting over the October half-term was huge undertaking by Kasia and the Chuf ladies, but it was ready to welcome the children in a very short space of time. Kasia has also secured funding for a new canopy which will also enhance the setting further. Thank you Kasia, your positive attitude, cheerful optimism and pragmatic management is a huge factor in the overall success of CHUF. In other thank yous, I’d like to acknowledge the hard work of Naomi and Alex for managing the numbers, and finances behind the scenes. It’s not been easy, but we value all your hard work and are very thankful to be able to demonstrate a sound financial recovery from the covid years. I know both the settings are ready for the inevitable OFSTEDs which are just around the corner, and hope you are able to finish the term without a visit (fingers crossed). Lastly, I would like to thank the Chuf ladies who work tirelessly to ensure the children of Haddenham and Chearsley are welcomed each day into a warm, creative and secure environment where they can begin to sow the seeds of life long curiosity and learning. ||Charity Name:
**CHEARSLEY AND HADDENHAM UNDER FIVES**|Charity Name:
**CHEARSLEY AND HADDENHAM UNDER FIVES**|Charity Name:
**CHEARSLEY AND HADDENHAM UNDER FIVES**|Charity No
(if any)|1186042|| |---|---|---|---|---|---|---| ||Annual accounts for the period|||||| ||Period start date|9/1/2023|**To**|Period end
date|8/30/2024|| |||||||| |**Section A**|**Statement of financial activities**|||||| |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|||**Total funds **
**£**
F04|**Prior year funds**
**£**
F05| |||17,293||-|17,293|280| |||217,860|23,328|-|241,188|215,652| |||3,076||-|3,076|2,645| |||655|||655|172| |||||-|-|-| |||-|-|-|-|-| |||238,885|23,328|-|262,213|218,749| |||||||| |||-|-|-|-|-| |||214,800|15,448|-|230,248|194,644| |||-|-|-|-|-| |||-|-|-|-|-| |||214,800|15,448|-|230,248|194,644| |||||||| |||24,085|7,880|-|**31,965**|24,105| |||-|-|-|-|-| |||24,085|7,880|-|31,965|24,105| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||24,085|7,880|-|31,965|24,105| |||||||| |||69,275|-|-|69,275|45,170| |||93,360|7,880|-|101,240|69,275| 1 ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by trustee on behalf of all the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10

B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**£**
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||684|-|-|684|245| |||-|-|-|-|-| |||122,667|-|-|122,667|85,161| |||123,351|-|-|123,351|85,406| |||||||| |||22,111|-|-|22,111|16,131| |||||||| |||101,240|-|-|101,240|69,275| |||||||| |||101,240|-|**-**|101,240|69,275| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||101,240|-|-|101,240|69,275| |||||||| |||-|||-|-| ||||7,880||7,880|-| |||93,360||-|93,360|69,275| ||||||-|| |||93,360|7,880|-|101,240|69,275| |||||||| |||Signature||Print Name||Date of
approval| |||#VALUE!||Alex Foreman-Peck||6/23/2025| CC17a (Excel) 6/23/2025 2 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that _**N/A**_ support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**N/A**_ going concern assumption doubtful; Where accounts are not prepared on a going _**N/A**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yes ✓ No ## _**Please disclose:**_ |**_(i) the nature of the change in accounting policy;_**|N/A| |---|---| |**_(ii) the reasons why applying the new accounting_**
**_policy provides more reliable and more relevant_**
**_information; and_**|N/A| |**_(iii) the amount of the adjustment for each line affected_**
**_in the current period, each prior period presented and_**
**_the aggregate amount of the adjustment relating to_**
**_periods before thosepresented, 3.44 FRS 102 SORP._**|**_N/A_**| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes
No|✓||| |---|---|---|---| ||||| |**_Please disclose:_**|||| |**_(i) the nature of any changes;_**|||N/A| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|||N/A| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|||N/A| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes ✓ No _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the prior period error;_**|N/A| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|N/A| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|N/A| CC17a (Excel) 6/23/2025 3 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ **Recognition of income** These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or **Offsetting** permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income **Grants and donations** recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). **Legacies** Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. **Government grants** The charity has received government grants in the reporting period Gift Aid receivable is included in income when there is a valid declaration from the **Tax reclaims on** donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift **donations and gifts** and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. **Contractual income and** This is only included in the SoFA once the charity has provided the related goods or **performance related** services or met the performance related conditions. **grants** Donated goods are measured at fair value (the amount for which the asset could be **Donated goods** exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. **Donated services and** Donated services and facilities are included in the SOFA when received at the value of **facilities** the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. **Support costs** The charity has incurred expenditure on support costs. The value of any voluntary help received is not included in the accounts but is described **Volunteer help** in the trustees’ annual report. **Income from interest,** This is included in the accounts when receipt is probable and the amount receivable can **royalties and dividends** be measured reliably. **Income from membership** Membership subscriptions received in the nature of a gift are recognised in Donations **subscriptions** and Legacies. Membership subscriptions which gives a member the right to buy services or other |Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |||✓| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |||✓| |Yes
No
N/a||| p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities. |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.





benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
**Basic financial**
**instruments**
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.||||✓| |---|---|---|---|---| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| ||||✓|| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| **POLICIES ADOPTED 1. Deferred Income ADDITIONAL TO OR** Buckinghamshire Council funding for pre-school sessions is received in advance of the September term **DIFFERENT FROM** starting. Therefore this amount is recognised in the accounts as a liability with the corresponding double entry **THOSE ABOVE** being in cash at bank. No income is recognised until the following year. **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Donations and legacies:**
**Charitable activities:**
**TOTAL INCOME**
**Other:**
**Other trading activities:**
**Income from investments:**
**Separate material item of**
**income:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Donations andgifts|17,293|-|-|17,293|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|17,293|-|-|17,293|-| |||||||| ||Education of children|217,860|23,328|-|241,188|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|217,860|23,328|-|241,188|-| |||||||| ||Fund raising activities|2,910|-|-|2,910|2,202| ||Sale ofproducts|90|-|-|90|213| ||Partyfees|76|-|-|76|230| ||Other|-|-|-|-|-| ||**Total**|3,076|-|-|3,076|2,645| |||||||| ||Interest income|655|-|-|655|172| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|655|-|-|655|172| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||238,885|23,328|-|262,213|2,817| ## **Other information:** **All income in the prior year was unrestricted except for: (please provide description and amounts)** Grants relating to the Haddenham Site move and the education of children with special and high needs. **Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.** **Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.** **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** N/A N/A Within Donations and gifts is a Voluntary Consumables Charge that is invoiced to the parents. Its payment by them is strictly optional. CC17a (Excel) 6/23/2025 57 CC172 {Excel} 58 612312025 ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Description**|**Description**|**This year**
**£**| |---|---|---|---| ||Special educational and higher needs funding||23,328| ||||| ||||-| ||||-| ||**Total**
**Description**||23,328| ||||**Last year**
**£**| ||Site move grant||4,004| ||Special educational and higher needs funding||23,690| ||||-| ||||-| ||**Total** 27,694
**Thisyear**
**Lastyear**||27,694| ||||| ||**Thisyear**
**Lastyear**||| ||||| CC17a (Excel) 6/23/2025 59 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|-| ||684|245| ||-|-| |||| ||684|245| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 6/23/2025 60 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||878|244|-|-| ||1,537|36|-|-| ||-|-|-|-| ||19,697|15,851|-|-| |||-|-|-| ||-|-|-|-| ||22,111|16,131|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ |**_come._**|| |---|---| |
**This year**|**Last year**| |Buckinghamshire Council
funding for pre-school
sessions is received in
advance of the September
term starting. The accounting
policy is to not recognise this
income until the September
term starts.|
Buckinghamshire Council
funding for pre-school
sessions is received in
advance of the September
term starting. The accounting
policy is to not recognise this
income until the September
term starts.| ## _**Please explain the reasons why income is deferred.**_ |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||15,851|9,885| ||19,697|15,851| ||- 15,851|- 9,885| ||19,697|15,851| CC17a (Excel) 6/23/2025 61 ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||122,012|53,339| ||-|-| ||656|560| ||-|-| ||122,667|53,899| CC17a (Excel) 6/23/2025 62 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Special education and higher
needs|R|Funding from the council for one-to-one
teaching assistants and learning aids for
named individuals.|-|15,448|-15,448|-|-|-| |Haddenham Canopy|R|To fund the purchase and installation of an
outdoor canopy for the Haddenham setting.|-|7,880|-|-|-|7,880| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||-|23,328|- 15,448|-|-|7,880| CC17a (Excel) 6/23/2025 63 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Site Move|R|To fund the move of CHUF' Haddenham
setting at St Mary's School to the Scout
Hut in Haddenham.|12,500|4,004|-16,504|-|-|-| |Special education and higher
needs|R|Funding from the council for one-to-one
teaching assistants and learning aids for
named individuals.|600|23,690|-24,290|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||13,100|27,694|- 40,794|-|-|-| CC17a (Excel) 6/23/2025 64 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees Chearsley and Haddenham Under Fives 31$1 August 2024 Charlty no (if any) On accounts for the year ended 1186042 Set out on pages As Provided I report to the trustees on my examination of the accounts of the above charity (Ihe Trusl'j for the year ended 3110812024. As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {"the Act°}. Responsibilities and basis of report I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)Ib) of the Act. Independent IThe charity's gross income exceeded £250,000 and l am qualified to examiner's statement undertake the examination by being a qualified member of The Association of Chartered Certified Accountants. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordano with section 130 of the Charrties Act., or the accounts did not accord with the accounting records", or the accounts did not comply with the applicable requirements concerning the form and content of accounts sel out in the Charilies (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 independenl 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. Please de18te the words in the brackets if Ihey do not apply. Date: 19th June 2025 Slgned: Name: Roger F Summers Relevant professional qualification(sl or body (if any): FCCA IER Oct 2018 Address: RF Summers & Co 42A Upper High Streel Thame, OX9 2DW Section B Disclosure Only complete if the examiner needs lo highlight material matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief detalls of any items that the examiner wishes to disclose. IER Oct 2018