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 seCt￿n 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 eXa￿InatiOn 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 (expendi￿revInc0MÈ
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 re￿1Ve, 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 re￿iVed is not included in the accounts
Investment
income
This is included in the accounts when re￿1Vable.
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
P￿miseS 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