## **Trustees' Annual Report for the period** Period start date Period end date Day Month Year Day Month Year **From** 1 9 2023 **To** 31 8 2024 ## Section A Reference and administration details **Charity name** HANHAM TODDLERS PRE-SCHOOL **Other names charity is known by** **Registered charity number (if any)** 1193539 **Charity's principal address** HANHAM METHODIST CHURCH CHAPEL ROAD, HANHAM BRISTOL **Postcode BS15 8SD** ## **Names of the charity trustees who manage the charity** |1
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20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||KIRSTY RICKETTS|CHAIR||| ||LOUISE HANSOM|SECRETARY||| ||KATIE SWEET|TREASURER||| ||NICOLA THOMAS|||| ||DAWN THORTON|||| ||LORRAINE BUNTING|||| ||SALLY ROUCH|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## **Names of the trustees for the charity, if any, (for example, any custodian trustees)** **Name Dates acted if not for whole year** March **2012** **TAR** 1 ## **Names and addresses of advisers (Optional information)** **Type of adviser Name Address** ## **Name of chief executive or names of senior staff members (Optional information)** ## **Section B Structure, governance and management** ## **Description of the charity’s trusts** Type of governing document CONSTITUTION - (eg. trust deed, constitution) How the charity is constituted TRUST - (eg. trust, association, company) Trustees were appointed by the members at our AGM on 20[th] November Trustee selection methods 2019 - (eg. appointed by, elected by) ## **Additional governance issues (Optional information)** You **may choose** to include additional information, where relevant, about: - policies and procedures adopted for the induction and training of trustees; - the charity’s organisational structure and any wider network with which the charity works; - relationship with any related parties; - trustees’ consideration of major risks and the system and procedures to manage them. ## **Section C Objectives and activities** **Summary of the objects of the charity set out in its governing document** To provide and care for pre-school children from the age of 2 to 4 years old and offer Stay and Play sessions for younger children with their parents/carers. March **2012** **TAR** 2 We look after 140 pre-school children over the course of a week for 38 weeks per year. The children are aged from 2 to 4 years old and we follow the Early Years Foundation Stage Curriculum. The families we support are mainly from the local area but we do also take children from further afield. We also support several families with additional needs and draw support from agencies and specialists such as Paediatricians, Speech and Language Therapists, etc, as required. We liaise with our local schools and hold regular meetings to ensure a **Summary of the main activities** smooth transition for our children to school. **undertaken for the public benefit in relation to these** Presentations are run for families to support them in increasing their **objects (include within this** knowledge of their child’s learning and development and to enable them to **section the statutory** further support their child in the home environment. **declaration that trustees have had regard to the guidance** We take part in local events to support the community such as our local **issued by the Charity** Common Fayre. We have celebrated with the children various events **Commission on public benefit)** such as Divali, Christmas and Chinese New Year. ## **Additional details of objectives and activities (Optional information)** You **may choose** to include further statements, where relevant, about: - policy on grantmaking; - policy programme related investment; - contribution made by volunteers. March **2012** **TAR** 3 Section D Achievements and performance **Summary of the main achievements of the charity during the year** In March 2024 we achieved an Outstanding rating from Ofsted. During the year we held various fundraising events such as a Christmas raffle, clothing collections and a sponsored obstacle course to raise money for resources for the children. Fundraising has also enabled us to make further improvements to both the indoor and outdoor areas. March **2012** **TAR** 4 ## **Section E Financial review** **Brief statement of the charity’s policy on reserves** ## **Details of any funds materially in deficit** ## **Further financial review details (Optional information)** You **may choose** to include additional information, where relevant about: - the charity’s principal sources of funds (including any fundraising); - how expenditure has supported the key objectives of the charity; - investment policy and objectives including any ethical investment policy adopted. ## **Section F Other optional information** ## **Section G Declaration** **The trustees declare that they have approved the trustees’ report above.** ## **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date** March **2012** **TAR** 5 TAR Maich 2012 Haltham Tothll*s p￿ School Hanh￿ Toddlor6 Pre School Charty No. 11Y3539 Trustees Rwrt and Llnaudited A￿oUnts 31 August 2024 H8tham Tothllerg Pré School Contènts Page5 Trustees Annual Report Ind@W￿ent Examiner's Rep)rt Statement of FSnanctal Activitses Balance Sheet Notes to the Accounts Dgtaikd Statement of Fina￿la1 Activities 11to12 Haftham T£thlers Pre School Trustees Annual Report The trustees present thew report with the unaudiied financial staiements of Ihe charily for th8.year ended 31 August 2024. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. 1193539 Trusteès The following fru5tees 5ervBd during the year: Klrsty Rlcketts (Chaitl Lorraine Buntin8 Nicola Thomas Nicola Bowman Dawn Thornton Sally Rouch kndepandent Review .Chtis White 1 CotAey Court Hanham Bri8td BS15 3SH statement of trustees. responsibilities in relation to the thancial statsments The charity trustees are responsible for preparing a Iru5t885' annual report financial statanents in accordance with applicable law and Unrted Kingdom Accounting Standard$ (United Kingdom Generally A¢Gepted Accouniing PmGtice). The trustees are responsible ts keeping propw 8CC.Otsnlhg records that dlsclose w5th reasonable accuracy at any time th8 financial pxition of the charlty and to enable them to ensure thal the financlal statements comply WIUI the Charitigs Act 2011, the applicable CharlUes (Accounts and Reports) Regulations, and the provis1￿S of Ihe Trust de￿J. The Trustees are also responsible for safeguardlng th8 assgts of the Gharity and hgnGQ takina reasonable steDg for. the Drev.enlion and detection of fraud and other irrggularibes. Slgned on behaff of the charws frustees Sally Rouch Nlcolg Bowman Tru5t88 4 February 2025 Trustee Ha￿arn Toddleis Pre School Independent Exahiners Report Independent Exanmerfs Report lo the trustees of Hanham Toddters Pre School I report to the tNstees on my examination of the fin8nGial st8temants of H8nham TcKkll8rs Prg School for the year enLled 31 August 2024 whlch comprise thè St8tement of Flnanclal Actlvlties, the Balance Sheet and the related notes. Responslbllltles and basi5 of report As the charlty's trustees. you are reS￿r￿lts1e for preparation of the financial statements in arcordance with Ihe r8qulrgm8nts of the CharitÉes AGt 2011 (Yh8 Act'l. The trustees consider that an audlt is not required for thts year under thg Charities Ad 2011. s.144(2) (the 2011 Ac*} and that an tndepemdenl examination is needed. I report in respect of my eXaminat￿n of Ihe charity's financial statements catrled otrt under section 145 of the 2011 Act and in carrying out my examinatton I have followed all the applicable Directions g￿en by the Charity C¢Jnmission under seGlicn 145(51(b) of the ACL Independent examiner's statement As the charty'5 gross InCCM￿ exceed￿ £250,000 your examiner [[￿￿t be a memtEr of a body listed in seclfon 145 of the 2011 Act. I confirm Ih81 l am qualffi8d to undertak8 th8 examination by beirrfJ a qualified member of the ICAEVV. I have Gompleted my examination. I can confimi that no malerial matters have conp to my attention in connection with examination givlng me caLBe to belleve that in. any mater5al respect.. th8 accounting rewrds were not kept in r8SP6Ct of kne charity as required by secllon 130 of the tha financial statements do not pKcord wllh those records: or the financial stalemenls do not cunply with the Éppllc8ble requiremenls conGeming th8 form and onkent of the financial statement set out In the Charitie9 (.A¢eountg 2nd Ruport£l Rggulations 2008 olher than any requtrement that the financial statements give a 'lru8 and fairf view which is not a matt8r considered as part of an Irbje￿ndent 8xaminatKJn. I have no"GonGems and have come across no other matters in connection with the examlnation to which attention should be drawn in this rwt in order to enable a proper understsndlng of the finanGlal statements to be reached. Chrfslopher While ACA l Gopiey Goun Hanham Bristol BS153SH 4 February 2025 Hanham T￿ldIerS Pre 3th001 ststement of Flnanclal Actlvltlos for tho y8ar endgd 31 August 2024 Unre$tritied f￿d$ Toll funds 2024 Tdal fvr￿s 21)ZJ Note5 Incon￿ and endowment5' frorn: DonatlDnsandlegacles Charfjtable activitFes Investments 311,535 60,917 1,030 311,535 60,917 1.030 277,465 56547 346 Total 373,482 373,482 334,358 Expgndlurg on: Chaiitable activities Other 1280 350,982 1280 350,982 352.262 3,449 323,553 327.c￿2 Total 352,262 Net gains inveslments Net {expenditure)lincoTne Transfers beiween funds lexpendllur&llln¢omè hthe other galnsulossesl Other gains and losses 21220 7356 21220 21,220 7356 Net Movement In funds 21x0 21,220 7.356 Rocon¢iliation of funds: Total funds brought fO￿ard Totsl funds carried forward 76,185 68029 97.405 97,4Q5 76,1BS Hatharn Toddlers Pre School Balance Sheet at 31 August 2024 Charfly No. 1193539 2024 2029 Cufrenl assets Cash at bank and in hand Crediiors amounts falling due within onè year .Accruals and deferred income 176,143 76,195 8,738 97,405 97A05 97,405 97,405 76,185 76,185 Net current assets Total assets less ¢urrènt Ilabllltbs Net assets excluding penslon asset or1Sablllty Totsl net assets .76,185 97,4Q5 76,1BS The lunds of the charlty Restricted funds UnrestriclBd funds General funds 97,405 76,185 76,185 Reserves Tolal funds 97,405 76,185 Approved by th8tru5tees on 4 February 2025 And signed on thgir bthalf ty: Lc Sally R(￿ch 4 February 2025 Hanham Tujdlers Pre S¢hool Notes to the A¢counts for tho year ended 31 August 2024 l A¢counting pc4ici8$ Basis of preparation The fina￿la1 stalen￿niS have be8n prepared in accordance with Statement of R&commended Practice.. Accountlng and Reporting by Charftles preparing thelr accounts in accordance with Ihe Financlal Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 3nd the FSn8neNsl Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. Cbango In basts of accounting or to pre¥lou3 accounts There has been no change to Ihe accounting policies (valuatlon rules and method of accounting) slnce lasl year and no changes have be￿ made to accounts for wevious years. Fund accounting Unrestricted funds These are available for use at the discretion of the truslees in furtherancq of the general objects of the charty. Recogniti(￿ of Income Income Is Indudpd In the Statement of Frronctal ActNitles (SOFA) when the charlty becomes entitled to. and vlrtualty certain to receive, the income and the 8mount of the Income can be rneasured with SUIT￿tent religbilty. Incom8 wilh related expendllur8 Where incoma has related expenditure the incorrE and related expenditure is rèported gross irl the SOFA. DOnat￿￿ts and iegaci8S Voluntary income receiv￿ by way of ￿ants. donalions arKI gifts is included in Ihe the SOFA when recelvable and only when the Clyty has uncondifjonal entitlement to the inBome. Tax reclaims on donations and grfls Income from tsx reclaims is included in the SOFA ot the same time as the giftldonation to which it relat8s. Donate servlces and facillles The88 are ￿lY Included in income {with an eqtswalent 8mourrt In expendlture) where Ihe benefit to the Charity is reasonably quantifiable, mDasurable arKI material. Volunteer help The value of any volunteer help recewed is rnt Fncluded In the accwnts Investrnent income This is included in the accounts when recelyabte. Gainslllosses) This Includes ary g81n or1088 resulung from revalulng Investffwts to market on revaluats.o￿ of val fKed assets at Ihe end of the year. GainsJ{lo$ses} on inveslment assets This oKludes any gain or loss on the sab of investm8nts. Hanham Toddlers Pre School Notes to the Accounts Expendtture R8cognitson of expendtture These cnmpnse Ih&cost5 assoualed with altrading volunlaiy income fvndraisirg trading costs and inv6stm8nt management costs. EXper￿￿tUre on raising funds Expendlture on charitable activttiés Gov8manGe costs These comprise the costs associated with attracting voluntary Income, fundralslng tradlng costs and investment management costs. These comprise Ihé costs Incurred by Ihe Charity in the dglivery of its activitles and seNices in the furthera￿ of its objects. includiThJ Ihe rnakirvj of ￿antS and gov8rnanGe cosls. All grant expenditure is accounted for on an aclual paid basis plus an accrual for grants that have been approved by the trustees at *he end of the year but rtot yet paid. Th8se are support costs notallocated to a particular actwity Other expendiiure Taxation The charity is ￿xeMpl from tax on Its ch8ritable aclvilies. Cash and cash equtvatents Cash and Gash equivalents ccrfnwtse cash at bank aTKa on harKI, deTnand" dep)sits wflh banks and olher short-term highly liquid inv8StmeTrts with original wBturilies of three TT¥)nlhs or less bank ov.erdrafts. In the Statemgnt of financial position, bank overdrafis are shown within borrowings or current liabli itigs. In'the Slatement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts Ih8t are repayable on demand and form an in18gral part of Ihe compan￿5 cash manaJement. Trade and other creditors Short temi credltors are measured at the tr￿￿3c1[on priGe. Other credTtors arKI provisions are recognksed where the chaiity has a present O￿lgatIOn resulting from a past event that will probabiy resutt in th& transfer of fvnds to a thlré paty and amunt due to setue the obligation Gan bg rrtsasured or estimated rellably. Creditors and provLslons are mrmally recognis￿j at their settlement arnovnt after 8llowlng lor any trade dEscounts du9. Pènslon costs The charfty opÈr8tes a defined conlribution plar) for it5 employees. A defined contrtt)ution plan is nston ptan urKler which the charity pays fixed Gontribulions into a separate entity. Once the contrSbutlcms have been paid the charity has no further payments Otjigat￿ns. The contribubons are recognised as expenses when they fall due. Amounb not paid are shown in aG¢ruais in the balance sheet. The assets of the plan are held separately from the charity in indep9ndently administsred funds. Receipt of donated goods, faciliti85 and seNiceg Al donaled gC￿ds, facilities and services received are recognised within incomihg resources and expenditure at an estimat8 of the value to the charity. Hatham foddlers Pre School Notès to the Accounts 2 Slatement of Financial AGtivitigs - prioryear Um5triGlod Funds 2023 Total fwtd5 2023 Incom8 and ehdowments from: Donatlons and legacies Charitable actwities Inve5trnents 277,465 56547 346 277,465. 56.547 Total 334,358 Expenditure an: 327,Q02 327,002 Total 327,C¥)2 Nat income 7256 7.356 Net Ihcome before other gaSnsl(Tosses) Other gains and bsses: Net movement In funds 7256 7,356 7?56 7,356 Reconciliation of funds: Total funds brought forward Total funds carrled foNiard B8029 76,1B5 76,185 3. kncome from donatlons and legacies Unreslrl¢ted T(lal 2024 Tt*l 2023 311,535 311￿5 311,535 311,535 277.465 277,465 4 Incomefrom charitable actlvltles Unreslricted Tdal 2024 T(knl 2023 50fi19 10298 60,917 50,619 47.918 8fi29 56.547 Fundraising 60,g17 5 Incon* from Investments Unrestrlctèd Total 2024 TL*al 2023 1,030 1,030 1.031J Hanltam Trthlers Pr• 5th001 Notgs lo the Accounts 6 Expenditure on charltable actfvftles Unrestridgd Tolal 2024 Total 2023 Expenthture on chantal￿8 8Ctlv.ftles Fundrai￿ng 1,280 3,449 1280 1,280 3,449 7 Othor expendlturp Unrestrlrtèd Tolal 2024 Total 2023 Employee c¢)sts Premises costs General admini8tratwe costs- 2852fj4 30254 35,364 3508B2 285,264 30,354 35,364 350,982 271.736 28B5 23,190 323￿3 8 Staff costs 2024 285,264 2B5,264 2023 271.738 271.738 Salaries and wages Noemployee receivedemolumentsinexcessof £60,000. g Movemgllt In funds Incoming resources linGluding othei yTrrAlto¥ses) Resour¢e$ eynded At31 AiyBI 2024 At1 Svpttimb¢r 2023 Restrlcfed funds: UNp$trlcted luThJs: General funds 76,185 373A82 (3522621 Total funds 76,185 373,482 (352262) 10 I￿alYsIS of net assets between 'funds Unrestrlcted funds Tot'al Netcuffentassets 97,405 97.405 g7,405 Hanham Trthlèrs Pre School Note$ lo the Accounts 11 Reconclllalon of not debt At31 Seoember 2023 ash 2024 Cash and cash 8quivaJents 76,185 93,958 99,958 176.143 176.143 Net debt 99.958 .176 143 10 Hanham Toddkr5 Pre School DBlailed Stalem8nt of Financial ktivities ft>r the year ended 31 August 2024 Urfe&lricted fund$ 2024 Tilal futK15 2024 T¢éal ful￿5 2023 Income and endowments from: Donations and legacies 311,535 311,535 311,535 311535 277,465 277.465 Charitable 8ctrvities 50,619 10,298 50,619 10,298 60,917 47818 8,629 FuTrJr8ising Investrnents 1,030 1.030 1,030 1,030 373,482 346 Totsl incon* and endowmènts 373,482 Expenditure on: Charitable activitss Fundralslng 1,280 1.280 1,280 1,280 3.449 Total of expendliure on Eharltabb actlvltlos 1,280 1.280 3,449 Employee costs Sakrieslwag95 285264 285,264 285,264 285,264 271,738 Premises .costs Rent 30,354 30,354 30,354 30,354 28,625 28,625 neral .a(kninistrthive costs. including depr8clatton and amortisalon Bank charges Equipment expensed General insurances Sundry expenses 22,726 1,777 10B61 35,364 350,981 351261 22,726 15234 10,861 35,364 350,981 352,261 6,179 23,190 323,553 327,tK)2 Totsl of axpendlture of other Gosts Total expendlture Net gains on investrienls Net lexpendlture}Ilncome 21220 21220 7,356 Hanham Toddlers Pre School DetsHed Statsment of Flnaftclal A¢tlviiles Net {oXpendi￿rn}r￿c0rn¢ bèfore othor gains1(105505) Oth8r Gains 21220 21220 7,356 Net rnovement in funds 21,220 21,220 7,356 12 Haltham Tothll*s p￿ School Hanh￿ Toddlor6 Pre School Charty No. 11Y3539 Trustees Rwrt and Llnaudited A￿oUnts 31 August 2024 H8tham Tothllerg Pré School Contènts Page5 Trustees Annual Report Ind@W￿ent Examiner's Rep)rt Statement of FSnanctal Activitses Balance Sheet Notes to the Accounts Dgtaikd Statement of Fina￿la1 Activities 11to12 Haftham T£thlers Pre School Trustees Annual Report The trustees present thew report with the unaudiied financial staiements of Ihe charily for th8.year ended 31 August 2024. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. 1193539 Trusteès The following fru5tees 5ervBd during the year: Klrsty Rlcketts (Chaitl Lorraine Buntin8 Nicola Thomas Nicola Bowman Dawn Thornton Sally Rouch kndepandent Review .Chtis White 1 CotAey Court Hanham Bri8td BS15 3SH statement of trustees. responsibilities in relation to the thancial statsments The charity trustees are responsible for preparing a Iru5t885' annual report financial statanents in accordance with applicable law and Unrted Kingdom Accounting Standard$ (United Kingdom Generally A¢Gepted Accouniing PmGtice). The trustees are responsible ts keeping propw 8CC.Otsnlhg records that dlsclose w5th reasonable accuracy at any time th8 financial pxition of the charlty and to enable them to ensure thal the financlal statements comply WIUI the Charitigs Act 2011, the applicable CharlUes (Accounts and Reports) Regulations, and the provis1￿S of Ihe Trust de￿J. The Trustees are also responsible for safeguardlng th8 assgts of the Gharity and hgnGQ takina reasonable steDg for. the Drev.enlion and detection of fraud and other irrggularibes. Slgned on behaff of the charws frustees Sally Rouch Nlcolg Bowman Tru5t88 4 February 2025 Trustee Ha￿arn Toddleis Pre School Independent Exahiners Report Independent Exanmerfs Report lo the trustees of Hanham Toddters Pre School I report to the tNstees on my examination of the fin8nGial st8temants of H8nham TcKkll8rs Prg School for the year enLled 31 August 2024 whlch comprise thè St8tement of Flnanclal Actlvlties, the Balance Sheet and the related notes. Responslbllltles and basi5 of report As the charlty's trustees. you are reS￿r￿lts1e for preparation of the financial statements in arcordance with Ihe r8qulrgm8nts of the CharitÉes AGt 2011 (Yh8 Act'l. The trustees consider that an audlt is not required for thts year under thg Charities Ad 2011. s.144(2) (the 2011 Ac*} and that an tndepemdenl examination is needed. I report in respect of my eXaminat￿n of Ihe charity's financial statements catrled otrt under section 145 of the 2011 Act and in carrying out my examinatton I have followed all the applicable Directions g￿en by the Charity C¢Jnmission under seGlicn 145(51(b) of the ACL Independent examiner's statement As the charty'5 gross InCCM￿ exceed￿ £250,000 your examiner [[￿￿t be a memtEr of a body listed in seclfon 145 of the 2011 Act. I confirm Ih81 l am qualffi8d to undertak8 th8 examination by beirrfJ a qualified member of the ICAEVV. I have Gompleted my examination. I can confimi that no malerial matters have conp to my attention in connection with examination givlng me caLBe to belleve that in. any mater5al respect.. th8 accounting rewrds were not kept in r8SP6Ct of kne charity as required by secllon 130 of the tha financial statements do not pKcord wllh those records: or the financial stalemenls do not cunply with the Éppllc8ble requiremenls conGeming th8 form and onkent of the financial statement set out In the Charitie9 (.A¢eountg 2nd Ruport£l Rggulations 2008 olher than any requtrement that the financial statements give a 'lru8 and fairf view which is not a matt8r considered as part of an Irbje￿ndent 8xaminatKJn. I have no"GonGems and have come across no other matters in connection with the examlnation to which attention should be drawn in this rwt in order to enable a proper understsndlng of the finanGlal statements to be reached. Chrfslopher While ACA l Gopiey Goun Hanham Bristol BS153SH 4 February 2025 Hanham T￿ldIerS Pre 3th001 ststement of Flnanclal Actlvltlos for tho y8ar endgd 31 August 2024 Unre$tritied f￿d$ Toll funds 2024 Tdal fvr￿s 21)ZJ Note5 Incon￿ and endowment5' frorn: DonatlDnsandlegacles Charfjtable activitFes Investments 311,535 60,917 1,030 311,535 60,917 1.030 277,465 56547 346 Total 373,482 373,482 334,358 Expgndlurg on: Chaiitable activities Other 1280 350,982 1280 350,982 352.262 3,449 323,553 327.c￿2 Total 352,262 Net gains inveslments Net {expenditure)lincoTne Transfers beiween funds lexpendllur&llln¢omè hthe other galnsulossesl Other gains and losses 21220 7356 21220 21,220 7356 Net Movement In funds 21x0 21,220 7.356 Rocon¢iliation of funds: Total funds brought fO￿ard Totsl funds carried forward 76,185 68029 97.405 97,4Q5 76,1BS Hatharn Toddlers Pre School Balance Sheet at 31 August 2024 Charfly No. 1193539 2024 2029 Cufrenl assets Cash at bank and in hand Crediiors amounts falling due within onè year .Accruals and deferred income 176,143 76,195 8,738 97,405 97A05 97,405 97,405 76,185 76,185 Net current assets Total assets less ¢urrènt Ilabllltbs Net assets excluding penslon asset or1Sablllty Totsl net assets .76,185 97,4Q5 76,1BS The lunds of the charlty Restricted funds UnrestriclBd funds General funds 97,405 76,185 76,185 Reserves Tolal funds 97,405 76,185 Approved by th8tru5tees on 4 February 2025 And signed on thgir bthalf ty: Lc Sally R(￿ch 4 February 2025 Hanham Tujdlers Pre S¢hool Notes to the A¢counts for tho year ended 31 August 2024 l A¢counting pc4ici8$ Basis of preparation The fina￿la1 stalen￿niS have be8n prepared in accordance with Statement of R&commended Practice.. Accountlng and Reporting by Charftles preparing thelr accounts in accordance with Ihe Financlal Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 3nd the FSn8neNsl Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. Cbango In basts of accounting or to pre¥lou3 accounts There has been no change to Ihe accounting policies (valuatlon rules and method of accounting) slnce lasl year and no changes have be￿ made to accounts for wevious years. Fund accounting Unrestricted funds These are available for use at the discretion of the truslees in furtherancq of the general objects of the charty. Recogniti(￿ of Income Income Is Indudpd In the Statement of Frronctal ActNitles (SOFA) when the charlty becomes entitled to. and vlrtualty certain to receive, the income and the 8mount of the Income can be rneasured with SUIT￿tent religbilty. Incom8 wilh related expendllur8 Where incoma has related expenditure the incorrE and related expenditure is rèported gross irl the SOFA. DOnat￿￿ts and iegaci8S Voluntary income receiv￿ by way of ￿ants. donalions arKI gifts is included in Ihe the SOFA when recelvable and only when the Clyty has uncondifjonal entitlement to the inBome. Tax reclaims on donations and grfls Income from tsx reclaims is included in the SOFA ot the same time as the giftldonation to which it relat8s. Donate servlces and facillles The88 are ￿lY Included in income {with an eqtswalent 8mourrt In expendlture) where Ihe benefit to the Charity is reasonably quantifiable, mDasurable arKI material. Volunteer help The value of any volunteer help recewed is rnt Fncluded In the accwnts Investrnent income This is included in the accounts when recelyabte. Gainslllosses) This Includes ary g81n or1088 resulung from revalulng Investffwts to market on revaluats.o￿ of val fKed assets at Ihe end of the year. GainsJ{lo$ses} on inveslment assets This oKludes any gain or loss on the sab of investm8nts. Hanham Toddlers Pre School Notes to the Accounts Expendtture R8cognitson of expendtture These cnmpnse Ih&cost5 assoualed with altrading volunlaiy income fvndraisirg trading costs and inv6stm8nt management costs. EXper￿￿tUre on raising funds Expendlture on charitable activttiés Gov8manGe costs These comprise the costs associated with attracting voluntary Income, fundralslng tradlng costs and investment management costs. These comprise Ihé costs Incurred by Ihe Charity in the dglivery of its activitles and seNices in the furthera￿ of its objects. includiThJ Ihe rnakirvj of ￿antS and gov8rnanGe cosls. All grant expenditure is accounted for on an aclual paid basis plus an accrual for grants that have been approved by the trustees at *he end of the year but rtot yet paid. Th8se are support costs notallocated to a particular actwity Other expendiiure Taxation The charity is ￿xeMpl from tax on Its ch8ritable aclvilies. Cash and cash equtvatents Cash and Gash equivalents ccrfnwtse cash at bank aTKa on harKI, deTnand" dep)sits wflh banks and olher short-term highly liquid inv8StmeTrts with original wBturilies of three TT¥)nlhs or less bank ov.erdrafts. In the Statemgnt of financial position, bank overdrafis are shown within borrowings or current liabli itigs. In'the Slatement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts Ih8t are repayable on demand and form an in18gral part of Ihe compan￿5 cash manaJement. Trade and other creditors Short temi credltors are measured at the tr￿￿3c1[on priGe. Other credTtors arKI provisions are recognksed where the chaiity has a present O￿lgatIOn resulting from a past event that will probabiy resutt in th& transfer of fvnds to a thlré paty and amunt due to setue the obligation Gan bg rrtsasured or estimated rellably. Creditors and provLslons are mrmally recognis￿j at their settlement arnovnt after 8llowlng lor any trade dEscounts du9. Pènslon costs The charfty opÈr8tes a defined conlribution plar) for it5 employees. A defined contrtt)ution plan is nston ptan urKler which the charity pays fixed Gontribulions into a separate entity. Once the contrSbutlcms have been paid the charity has no further payments Otjigat￿ns. The contribubons are recognised as expenses when they fall due. Amounb not paid are shown in aG¢ruais in the balance sheet. The assets of the plan are held separately from the charity in indep9ndently administsred funds. Receipt of donated goods, faciliti85 and seNiceg Al donaled gC￿ds, facilities and services received are recognised within incomihg resources and expenditure at an estimat8 of the value to the charity. Hatham foddlers Pre School Notès to the Accounts 2 Slatement of Financial AGtivitigs - prioryear Um5triGlod Funds 2023 Total fwtd5 2023 Incom8 and ehdowments from: Donatlons and legacies Charitable actwities Inve5trnents 277,465 56547 346 277,465. 56.547 Total 334,358 Expenditure an: 327,Q02 327,002 Total 327,C¥)2 Nat income 7256 7.356 Net Ihcome before other gaSnsl(Tosses) Other gains and bsses: Net movement In funds 7256 7,356 7?56 7,356 Reconciliation of funds: Total funds brought forward Total funds carrled foNiard B8029 76,1B5 76,185 3. kncome from donatlons and legacies Unreslrl¢ted T(lal 2024 Tt*l 2023 311,535 311￿5 311,535 311,535 277.465 277,465 4 Incomefrom charitable actlvltles Unreslricted Tdal 2024 T(knl 2023 50fi19 10298 60,917 50,619 47.918 8fi29 56.547 Fundraising 60,g17 5 Incon* from Investments Unrestrlctèd Total 2024 TL*al 2023 1,030 1,030 1.031J Hanltam Trthlers Pr• 5th001 Notgs lo the Accounts 6 Expenditure on charltable actfvftles Unrestridgd Tolal 2024 Total 2023 Expenthture on chantal￿8 8Ctlv.ftles Fundrai￿ng 1,280 3,449 1280 1,280 3,449 7 Othor expendlturp Unrestrlrtèd Tolal 2024 Total 2023 Employee c¢)sts Premises costs General admini8tratwe costs- 2852fj4 30254 35,364 3508B2 285,264 30,354 35,364 350,982 271.736 28B5 23,190 323￿3 8 Staff costs 2024 285,264 2B5,264 2023 271.738 271.738 Salaries and wages Noemployee receivedemolumentsinexcessof £60,000. g Movemgllt In funds Incoming resources linGluding othei yTrrAlto¥ses) Resour¢e$ eynded At31 AiyBI 2024 At1 Svpttimb¢r 2023 Restrlcfed funds: UNp$trlcted luThJs: General funds 76,185 373A82 (3522621 Total funds 76,185 373,482 (352262) 10 I￿alYsIS of net assets between 'funds Unrestrlcted funds Tot'al Netcuffentassets 97,405 97.405 g7,405 Hanham Trthlèrs Pre School Note$ lo the Accounts 11 Reconclllalon of not debt At31 Seoember 2023 ash 2024 Cash and cash 8quivaJents 76,185 93,958 99,958 176.143 176.143 Net debt 99.958 .176 143 10 Hanham Toddkr5 Pre School DBlailed Stalem8nt of Financial ktivities ft>r the year ended 31 August 2024 Urfe&lricted fund$ 2024 Tilal futK15 2024 T¢éal ful￿5 2023 Income and endowments from: Donations and legacies 311,535 311,535 311,535 311535 277,465 277.465 Charitable 8ctrvities 50,619 10,298 50,619 10,298 60,917 47818 8,629 FuTrJr8ising Investrnents 1,030 1.030 1,030 1,030 373,482 346 Totsl incon* and endowmènts 373,482 Expenditure on: Charitable activitss Fundralslng 1,280 1.280 1,280 1,280 3.449 Total of expendliure on Eharltabb actlvltlos 1,280 1.280 3,449 Employee costs Sakrieslwag95 285264 285,264 285,264 285,264 271,738 Premises .costs Rent 30,354 30,354 30,354 30,354 28,625 28,625 neral .a(kninistrthive costs. including depr8clatton and amortisalon Bank charges Equipment expensed General insurances Sundry expenses 22,726 1,777 10B61 35,364 350,981 351261 22,726 15234 10,861 35,364 350,981 352,261 6,179 23,190 323,553 327,tK)2 Totsl of axpendlture of other Gosts Total expendlture Net gains on investrienls Net lexpendlture}Ilncome 21220 21220 7,356 Hanham Toddlers Pre School DetsHed Statsment of Flnaftclal A¢tlviiles Net {oXpendi￿rn}r￿c0rn¢ bèfore othor gains1(105505) Oth8r Gains 21220 21220 7,356 Net rnovement in funds 21,220 21,220 7,356 12