Hanham Toddlers Pre School Hanham Toddlers Pre School Charity No. 1193539 Trustees. Report and Unaudited Accounts 31 August 2023
Hanham Toddle Pre School Contents Pages Trustees, Annual Report Independent Examinerfs Report Statement of Financial Activities Balan Sheet Notes to the Accounts 6t010 Detailed Statement of Financial AclivttEs 111012
Hanham Toddlers Pre School Trustees Annual Report The trustees present their rwrt with the unaudiied financial statements of the charity for the year ended 31 August 2023. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. 1193539 Trustees The followng Irustees served during the year. Louise Hansom Kirsly Ricketts Katie Sweet Sally Rouch Dawn Thomlon Lorraine Bunting Accountant Chris Whtte 1 Copley Court Hanham Bristol BS15 3SH Statement of trustees. responsibilitie5 in relation to the financial ststements The chanty trustees a ponSIble for preparing a trustees. annual repot1 and financial statements in accordance wrth applicable Law and Untted TrQngdom Accounts"ng Standards (United Kingdom Generally Accepted AccA)unting Practice). The trustees are responsible for keeping proper a(£ounling records that disclose with reasonable accuracy al any time the financial position of the charity and to enable them to ensure thal the financial statements compw Wlth the Charities Act 2011, the applicab5e Charities (Accounts and Reports} Regulalions. and the provisK)ns of the Trust deed. The Ttustees are also responsible for safeguarding the assets ofthe charity and hen taking reasonable steps for the prevention and detection of fraud and other irregulartties. Signed on behalf of the chatity's trust*s Salty Rouch Trustee 24 May 2024
Hanham Toddlers Pre School Independent Examiners Report Independent Examinevs Report to the trustees of Hanhaffl Toddlers Pre School I report to the tnjslees on my examination ofihe financial slalements of Hanham Toddlers Pre School for the year ended 31 August 2023 which comprise the Stalement of Financial Activrties, the Balance Sheet and the related notes. Responsibilities and basis of report As the charity's trustees. you are responsible for the preparation of the financial statements in accordance with the requirements of the Chanties Acl 2011 I'the Act'l. The trustees consider that an audit is not required for this year under the charr( Act 2011, s.14412} (the 2011 Act} and that an independent examination is needed. I report in respect of my examinatK)n of the chatrtvs financial statements carried out under section 145 of the 2011 Act arid in carrying out my examination I have foll(Aved all the applicable Directions gNen by the Charty Commission under seCtn 14515)(b) of the Act. Independent examinerfs statement As Ihe charty's gross income exceeded £250.000 your examiner rnust be a member of a body listed in seclion 145 of the 2011 Act. I confimi that l am qualified lo undertake the examination by being a qualified member oflhe ICAEW. I have completed my examinalKJn. l (an confifm that no material matters have come to my attenlion in connection with the examination giving me cause to believe that in: any material respect.. the accounting records were not kept in respect of the charity as required by section 130 of the Act., or the financial statemerrts do not accord wtth those records.. or the financial statements do not compty wtth the applicable requirements conceming the form and content of the financial statemenl set out in the Charits"es {Accounts and Reports) Regulations 2008 other than any requirerllent that the financial statements give a and fairf view which is nol a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connectK)n with the eXaInatiOn to which attention should be drawn in this report in order to enable a proper underslanding of the financial statements to be reached. Christopher Whf(e ACA 1 CopSey Court Hanham Bristol BS15 3SH 24 May 2024
Hanham Toddlers Pre School Statement of Financial Aclivities for the year ended 31 August 2023 Unrestricted ftsnds Totsl funds 2023 2023 Total funds 2022 Notes Income and endowments from.. Donations and legacies Charitable activities Investments 277,465 56,547 277,465 56,547 245,599 72,508 Total 334.268 334,268 318,113 Expenditure on= Charitable activilies Other 3.449 323,413 3,449 323,413 326,912 2.275 321,737 324,012 Total 326.912 Net gains on investments Net lexpenditurellincome Transfers between funds 7,356 7,356 {5,8991 NÈt (expendirevInc0MÈ before olher gainsl{lossesl 7,356 {5,8991 7,356 other gains and losses Net movement in funds 7,356 7,356 15,8991 Reconciliation of funds: Total funds brc4Jght forward 68.829 68,829 74,728 Total funds carried forward 76.185 76,185 68.829
Hanham Toddle Pre School Balance Sheet at 31 August 2023 Charity No. 1193539 2023 2022 Current assets Cash at bank and in hand 76.185 68,829 68,829 68.829 68,829 68,829 Net current assets 76,185 76,185 76,185 Total assets less current liabilities Net assets excluding pension asset or liability Total net assets 76,185 68,829 The funds of the charity Restricted funds Unrestricted funds General funds 76,185 68,829 76.185 68,829 Reserves Total funds 76,185 68.829 Approved by the trustees on 24 May 2024 And signed on their behaff by.. Sally Rouch Trustee 24 May 2024
Hartham Toddlers Pre School Notes to the Accounts for the year ended 31 August 2023 1 Accounting policies Basis of preparation The financial statements have been prepared in 0[dan with Statement of Recommended Practice". Accounting and RetM)rting by Charities preparing their accounts in accordan wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 issued on 16 Juty 2014 and the Financial Reporting Standard applicable in the Untled Kingdom and Republic of Ireland {FRS 1021 and the Chartties Act 2011. Change in basis of accounting or to previous accounts There has been no change to the accounting policies {v2lualion rules and method of accounling) since last year and no changes have LEen made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the chartty- Income Recognition (rf income Income is included in the Statement of Financial Acttvities ISOFAI when the charty becomes entitled to, and virtually certain to re1Ve, the income and Ihe amount of the income can be measured with sufficient reliability. Income th related expendtture Vvhere income has relatoj expenditure the income and related expenditure is reported gross in the SOFA. Donations and legacies Voluntary income receNed by way of grants. donations and grfts is included in the the SOFA when [1Vable and only when the Charity has unconditional entitlement to the income. Tax reclaims on donations and gift5 Income from lax reclaims is included in the SOFA at the same time as the giftldonation to which it relates. Donated services and facilsties These are only included in income (with an equivalent amount in expenditure) where the benefft to the Chanty is reasonabty quantifiable, measurable and material. Volunteer help The value of any volunteer help reiVed is not included in the accounts Investment income This is included in the accounts when re1Vable. Gainsl{losses) This includes any gain or loss resulling from revaluing investments to market on revaluation of value fixed assets at the end of the year. Gainslllosses) on investment assets This includes any gain or loss on the sale of investments.
Hanham Toddler5 Pre School otes to the Accounts Expenditure Recognition of expendtture These comprisethecostsassociatedwtthattracling volurtsry income fundraising trading costs and investment management costs. Expendrture on raising funds Expenditure on charttable actÉvities Governance costs These comprise the costs associated with attracting voluntary income, fvndiaising trading costs and investment mariagement costs. These comprise the costs incurred by the Charity in the deltvery of rts actNities and seNices in the furtherance of tls objects. including Ihe making of grants and governan costs. All grant expenditure is accounled for on an actual paid basis plus an accrual for grants that have been approved by the trustees 21 the end of the year but not yet paid. Other expendf(ure These are support costs not allocated to a particuL4r acts.vity Taxatlon The charty is exempt from tax on rts charilable activities. Cash and cash equivalents Cash and (ash equivalents comprise cash at bank and on hand. demand deposits with banks and other short-temi highty liquid investrnents wrth original maturlties of three monlhs or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows. cash and cash equivalents are shown net of bank overdrafts Ihat are repayable on demaTrJ and fonn an integral part of the company's cash management. Trade and other creditors Short term creditors are measured at the transath.on price. Other Credito and provisTrons are recognised where Ihe charty has a presenl obligation resulting from a past event Ihal will probably result in the transfer of funds to a third party and the amount due lo settle the obligation can be measured or estimated ieliabty. Credrtors and provisions are normalty recognised at their settlement amount after allowing for any trade discounts due. Pension costs The charity operates a defined contnbution pkn for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separale entty- Once the conlribulions have been paid the charity has no further payments obligations. The conlribulions are recognised as expenses when they fall due. Amount5 not paid are shown in accruals in Ihe balan sh*t. The assets of the plan are held separalety from the charity in independentty administered funds. Receipt of donated goods. facilities and services All donated goods, facilities and services received are reccgnised within incoming resources and expendtture at an estimate of the value to the chaftty.
Hanham Toddlers Pre School Notes to the Accounts 2 Statement of Financial Activilies- prior year Unrestricted f4Ends Total funds 2022 2022 Income and endowments from: Donalions and legacies Charitsble activtties Investments 245.599 72.508 245,599 72,508 Totsl 318.113 318,113 Expenditure on: Other 324.012 324,012 Total 324,012 324,012 Net incorne 15,8991 15,8991 Net income befo other gainslllossesl other gains and losses". Net movement in funds {5,8991 15,8991 15,899} 15,8991 Reconciliation of funds: Total funds broughl forward Total funds carried forward 74,728 68,829 74,728 68,829 3 In¢ome from donations and legacies Unrestricted Totsl Totsl 2023 2022 277,465 277,465 277,465 277,465 245,599 245,599 4 Incomefrom charitable acttvtties Unre5trtcted Total 2023 Totsl 2022 Fees 47,918 8,539 .547 47,918 8,539 56,547 56,854 15,654 72,508 Fundraising 5 Income from investments Unrestricted Total 2023 Totsl 2022 346 346 346 346
Hanham Toddlers PrÈ Sehool Notes to the Accounts 6 Expenditure on charitable activities Unrestrkcted Total Total 2022 2023 Expernyiture on charrtable activities Fundfaising 3.499 3,499 2,275 3,499 3,499 2,275 7 Other expenditure Unrestricted Total Total 2023 2022 Employee costs PmiseS costs General administrative costs 271,738 28.625 23,050 323,413 271,738 28.625 23,050 323,413 263,645 28,830 29,262 294,275 8 Staff costs 2023 271.738 271,738 2022 263,645 263,645 Salaries and wages Noemployeer&*tvedemoluments inexcessof£60,000. 9 Movement in funds Incoming resources (including At1 other September gainsllossesl 2022 Resources expended At31 August 2023 Restrl¢ted funds: Unrestricted funds: General funds 68,829 334,268 1326.912} 76,185 Total funds 68,829 334.268 (326,912) 76.185 10 Analysis of net assets between fvnds Unrestricted funds Total Netcurrentassets 76,185 76,185 76,185 76,185
Hanham Toddlers Pre School Notes to the Accounts 11 Reconciliation of net debt Atl September 2022 At31 August 2023 Cash flows Cash and cash equivalents 68,829 68.829 7,356 76.185 76,185 Net debt 68.829 7,356 76,185
Hanham Toddlers Pre School Detailedststementof FinaneialA¢tivities forthe year ended 31 August 2023 Unrestricted funds 2023 Total funds 2023 Totsl funds 2022 Income and endowments from: Donalions and legacies 277,465 277,465 277,465 277.465 245,599 245,599 Charttable activities Fees Fundraising 47.918 8,539 56,547 47,918 8,539 56,547 58,854 15,654 72,508 Inveslmen*s 346 346 346 Total income and endowments 334,268 318,113 Expenditure on: Charitable activities Fundraising 3,499 3.499 3,499 3,499 2,275 2,275 Total of expenditure on charitable activities 3,499 3.499 2,275 Employee costs Salarieslwages Slaff training 271,738 271,738 263,645 271.738 271,738 263,645 Premises costs Rent 28,625 28,625 28.625 28.625 28,830 28,830 General administrative costs, including depreciation and amortisalion Bank charges Equipment expensed General insurances Sundry expense5 15,234 1.777 6.039 23,050 323,412 326.912 15,234 1,717 6,039 23,050 323.412 13.390 1,726 14,146 29,262 321.737 Total of expendtiuTe of other co$ts Total expenditure Net gains on investments 326,912 324,012 Net (expenditurevincome 7,356 7.356 15,8991 11
Hanham Toddlers Pre School Detsiledstatementof FinancialAdivities Net {expenditureVincome before other gainsl(losses) Other Gains 7.356 7,356 15,8991 Net movement in funds 7,356 7,356 (5,899) Reconciliation of funds.. Total funds brought forward Total funds carried for4Yard 68,929 68,929 74,728 76.185 76,185 68,929 2LF(sIJw 12