Charity regisiraiion number.. 1194003
Canterbury and District Early Years Project
Annual Report and Financial Staiernents
for ihe Year Ended 31 March 2024
Beresfords
Chartered Cenified Accountants
1-2 Rhodium Point
Spindle Close
14awkinge
Folke5tonc
Keni
CT187TQ

Canlerbury. and District Early Years Project
Contents (continutd)
Reference and Administrative Detsils
Trusiees, Report
2103
Independent Examine￿$ Report
St¥tement of Financial Aciiviiies
5106
Balance Sheei
Noies to the Financial Statements
8 10 17

Canterbury and District Earl), Years Project
Reference and Administrative Details
Trusttts
Ms P Boucher
Ms S Boyd
Ms N Johnson
Ms S Pemble
Ms A Dawkins
Ms S Baker
Ms R Ewing
11941K13
Charity Registratlon Number
Principgl Office
Poets Corner
I la Souih Stre
Canterbury
K¢nl
CTI IEA
Independent Examiner
Beresfords
Chanered Certified Accountants
l-? Rhodium Point
Spindle Close
Hawkinge
Folk¢$tone
Keni
CT187TQ
Page I

Canterbury and District Earty Years Projeet
Trustees. Report
The mJsiee5 preseni the annual rew)rt tog¢ther wilh the financial statements of the charity for ihe year ended 31
March 2024.
Objertives and 8Ctivities
Objects aims
The charity's purpose as set out in its gov¢rning documenl is io enhance the development and education of
hildren by providing a range of services and resources which support families. The charity provides ihese
services in an inclusive. non judgemen¢al environmeni. In planning our aclaviiies for lh¢ year we kepi in mind
the Charity Commission's guidance on public benefii ai our twstee meeiings.
The Canterbury & Districl Early Years Projeci has been in existen¢e for over 30 years. Our ov¢rall aim is to
provide parents and carers with the skills nttded 10 ensure good pareniing from babyhood 10 leens. Without
good parenting. children can develop behaviours which Can cause disrupiion lo their developmeni. their
education and io ihose around them, resulting in w)or outcomes for the children in lat¢r life. These can Inanifesi
themselve5 a5 Lnadequaie ¢ducaiional achievement. disfupiive and anii-social behaviour. poor Inenial healih and
Teduced empli)ymeni prospects. leading to a cycle of p)verfy and deprivaiion that is th¢n passed on 10 their own
¢hildren.
We encourage families with children in the more disadvaniaged wards of Cani¢rbury and communities in F.a51
Kent to participal¢ in our services ihrough community groups and activities designed to enhante the
developmenl and education of children and support families. These include parenting progrdmines. play
aciivili¢s, ¢arer groups, community breakfast club and a wide range of wgded ne¢ds-led course5, a¢liviiies and
programme5. The ran8c of servicek ¢ducaiional progrdmmes and resources we provide promote positive
outcomes for children and p4r¢nts.
We support and include paren15 and carers who are finding it diificuli io support and pn)rnote iheir child's or
baby's developmenl. We work ¢105ely wilh other chariiies and oificial specialisi bodies in the area to ensure the
best IK>5sible ouicom¢$.
Publlc ben¢J71
The trnsiees Confi￿ that ihey h4ve complied wilh the requirements of section 17 of the Charities Aci 201 I to
have due Tegard to ihe public benefit guidance published by ihe Ch¥rity Commission for England and Wales.
Strutlure, govern*nr¢ and management
Nuiure ulgoiYrnlnR documenl
I'he chariiy is gov¢rned by a ronstitulion adopted on 6th April 2021 and is a charitsble incorpordted associ¥tion.
The charity was first regislered with the Charity Commission on 6th April 2021.
Canierbury and District Early Years Proje￿ fornmlly confimi ihat all arrange￿nIS for the transfer of
Canierbury and Distri¢1 Early Years Project (CDEYP. re8isiered charity number 1090139) have been approved
by ihe board of trustees and by the member5.
The new CIO. Cartterbury and District Early Ye4r5 Projeci (registered Charity number 11941J03) started
operating from I si January 2092.
Rerrmilmenl And appoinlmemi ofirnslea
Appointment of1rn51ee5 15 made at the annual general meeting by election. All trustees shall rnire from office ai
the end of the annual generdl meeiing next after ihe date on which Ihe>' came into office bui ihey may be
re-elecied or re-appoinied.
Page 2

C#llterbury Diitri¢t Eaty Y•Ar8 Project
Tnutee8' Report (¢ontinued>
The govern￿¢< ofthe charity is ¥￿ed ltt the tnLtr fomi the mw¢m¢ni eomrnttt¢e with th¢ Idvkco of
lo¢ai Df relevAttt Btsnitrrty The d•y to day is d¢legat¢d ￿ th¢ proje¢l
Stsltmthl of Tnuteu. Re•pouslbllllk*
Th¢ truslrts rrspJn5ible for prEP•JiD8 th¢ *rtd the 8tst¢rn¢Dts io ￿rd￿j¢C with tbe
appli￿bI¢ll￿ r¢ÉulatiollS.
The law appl1¢￿1¢ to ch•ritrea rwireg the lrnqt¢u to pr¢ye fnwn¢ial for ¢p¢b fmwlciai yar whioh
8ive p tn￿ ￿)d (Air view of th¢ st* of of ¢h¥ity aftd of the inwmiD& r¢8our¢es Ind •pplic4tion of
rwur¢¢5 Df the ¢harity for that WILNI. In prerwin8 th￿# fin￿ClaI >t•tem¢nts, the 4T¢ rtquirtd to..
lect $uit•bl¢ poli¢iM th¢th *pply the4n
bs¢rv¢ th¢ methods Ind wincipl¢s itt the awlli￿ SORP:
m*k¢ jud8ements And elllmths that Ar¢ r¢1￿mb]e thd
Jtate whether appli¢*bk rxcouThin8 slandwrth bew folknw¢d. itsbjrKI to aDy mthri41 depJTtyr
dix10j￿ ¢xplained in the f￿￿Kial stafro•' and
pr¢part tbE fllwicial 5tsAethents on th¢ lo1￿ UDIUJ it ts to pres￿ th•t th¢
¢harity will contiou¢ in bUs1r￿&S.
Th¢ tru3*es are responsible for kwiDB &xx**7¢i￿ r¢¢oTds tl¥t di1¢k￿ with TeuoAable ￿￿r8¢Y ￿ any
tim¢ the fmsnciai po%ltiM of the ctwity them io lI￿re th•i th¢ finwKial 8tat¢m¢nt5 wmply with th¢
Chllrilics Act 2011, th¢ Chariile5 (Aeownts R¢wrts) R¢tuiations 2￿]& the proviiion8 of t
C0Th81TtuiioD. The trustees are aljo ￿$￿￿30ble for s•f¢8u4rditt8 the of the ch￿lty henc¢ for tskin
r¢uottthl¢ sw for the ryeve4btion and detection of frnud And iryulwities.
Th¢ trusteej are T¢s￿NIbl0 for th¢ ffthit#¢nthne¢ in4rity of the corpor* and fuwwlal inf￿￿￿10tt
Included on th¢ ¢haritsble ccmp4o*s website. t4islaLk)n govtrniD8 the pr¢F•rntion and dissVAnin￿l0h of
•tmu•t r¢port w•5 4pprov¢d by ofth¢¢hvity oaft... l-.A and Jigotsj oll its bth•lf by..
Ms P BtsucbEE
Trustee

Canterburv #nd Distri¢l Earty Years Project
Independent Examiner's Report to the trustees of Canterbury and District Early Years
Project
I report lo the trU￿CeS on my examinaiion of th¢ accounts of Canterbury and District Early Years Project for ihe
year ended 31 March 2024.
Responsibilities ind b45is of report
As th¢ charity trust¢es of Canterbury and Distrid Early Years Project you are resw)ngible for the preparation of
the accounts in ae¢ordance wilh ihe requirements of the Chariti¢% Aci 2011 ('th¢ Aci'l.
I report in respect of my examination of ihe Canterbury and District Early Y¢ars proje￿,$ ￿counts carri¢d out
under section 145 of the 2011 Ad and in canying out my exominaiion I have followed all the applicable
Directions given by the Charity Cornmission under section 14515Mb} of the Act.
Indep¢ndenl examSntr'$ 5talement
I h#ve completed my examination. I confirm ihit no maierial rnatters have Come to my anention in connection
with the examinaiion giving me cause to believe Ihat in any material respeci..
accounling records were not kw itt respeci of Cartierbury and District Early Years Projeci as required by
section 130 of ihe Aci: or
2. Ihe accounts do not accord wilh those records: or
3. Ihe a¢¢ounts do noi comply wilh the accouniing requiremenis concerning ihe form and contenl of accounis
set out in the Charilies (Accounts and Reports) Regulaiions 2008 oiher ihan any requirem¢nt Thai the
accounts give a 'true and fair view which is nth a maner considered as part of an independent
examinaiion.
I have no con¢erns and have ¢ome across no other matters in connection wilh ihe examrn¥tion io which attention
Should be drawn in this report in OTder io enable a proper und¢rsthndin8 of the accounis io be reached.
Daniel Payne FCCA
Bere5fords
Chartcr¢d Cenified Ac¢ountanis
1-2 Rhodiuin Point
Spindle Close
Hawkin8e
Folkesione
Kent
CT18 7TQ
Dat¢..
(, l .
Page 4

Canterbury and District Earl) Years Projeet
Statement of Financial ActiTr'ities for the Year Ended 31 March 2024
Unresiricted
funds
Restricttd
funds
Total
2024
Nole
Incom¢ and Endowments frorn:
Donations and legacies
Chariiable activilies
Investment income
her income
7.074
26.211
1,714
3.768
154.552
161.626
26.211
1.714
3,768
Toial income
38.767
154.552
193.319
Expenditure on:
Charitabl¢ 8¢livilies
her expendiiure
Toial expendiiure
(41.112)
(4.278>
1154.552)
1200)
(195.664)
{4,478}
(45.3901
{154,752}
{200,1421
expenditure
16,623)
(2001
16,823)
Nei movement in fund5
(6.623)
1200)
16.823)
R¢conciliatiot) of funds
Total funds brou￿1 forward
Total funds cattied forward
199.433
817
200.250
17
19?810
617
193,427
The noies on pages 8 to 17 forni an integral part of these financial statements.
Page 5

Canterbur). and Distri¢l E*rfy' Years Project
Statement of Financial Activities for the Year Eknded 31 Marcb 2024 (CODtinued)
Unr¢5tri¢led
funds
Re51ricted
funds
Total
21123
Nolt
Income and F.ndtswmtn15 from".
Donations and legacies
Chariiable activiiies
Investment income
Other income
9,938
13.612
678
3,839
162.487
172,425
13,612
678
3,839
Toral income
78.067
162.487
190.554
Exptndiiure on:
Charilabl¢ activities
Oiher expendiiure
(39.557)
12.4771
{166,4871
11831
(206.044)
12.660)
Total expendilure
142.034)
1166.670)
{208.7041
Nei expendilurc
113.967)
14.1831
118.1501
Nei movement in funds
(13,9671
4.1831
{18,150)
Reconcili#tion or runds
Total funds brou¥ht forward
213.31)9
218,399
Total funds ca￿led forward
17
199.432
817
200,249
All of the charity'$ activities derive from coniinving operaiions during the above two periods.
The funds breakdown for 2023 is shown itt note 17.
The notes on pages 8 to 17 forni an integral pan of these financial sthtements.
Page 6

Canterbury and Distrid EaAy Years Projeet
Olegis￿t1OTr number: 11941MI3)
BAlanet Sheet as at 31 March 2024
2024
blxed aixts
T•D8ible Agsets
Currult •M¢ts
Debtors
Cash at b￿k ift
13
15.084
19,561
14
26,053
153.527
9,647
174R75
l79,580
37
114,522
Cr•dltoTh: AmoM#ts f#Ultsi du* whhln ou¢ ye•r
r4e4 eurrtht
178,343
193 427
180.681
Net #M
200
FuDdJ of th* ¢knrl¢y:
R¢Btrfrtsd Inc•me
Re8tn'cicd fvr
617
817
Unrutrlct•d th¢0￿¢
Unmstricted fvnd5
Total fuDdg
17
200
193.427 ￿49
Thofi
eots pn F•8a S ￿ 17 were 4>proved by the wthoTbwJ for issuo
Si8vd on th¢ir b¢h•lf by.
MJ P Bo￿kner
Trugiee
Th¢ DOte8 (ffi 8 to 17 fonn ￿ int¢Rral r*rtof thes¢ tlllaTh¢i￿ s¢*m¢th.
Page 7

Canlerbury and District Early Years Project
Notes to the Finanei21 Statements for Ihe Year Ended 31 March 2024
l AcrouTrting pollcles
St*tement of cornplianct
The financial siaiemenis have been prepared in accordance wilh Ihe second edition of Ihe Charities Siaiement of
Recommended Praciite issued in Ociober 2019. th¢ Financial Reporting Stsndard applicable in the United
Kingdom and Republic of Ireland {FRS 1021 and the Chariiies Aci 2011.
B85is of prepgratitirt
Canierbury and Disirict Early Years Proj￿1 meeis ihe d¢finilion of a public b¢n¢fit entity under FRS 10? The
accounis (financial 5talemenisl have been prepared under the hisiorical cosi convention wilh iiems recogni5ed at
cost or transatlion value unless oiherwis¢ slated in ihe relevani note(s) w these a¢counls.
Going eone¢rn
Thc Irusiees consider ihai there are no maierial uncenainiies alx)ui the chariws ability lo coniinue as a going
con¢¢rn.
Incomt And tndowrnen¢s
Voluntary incorne includin8 donations. gift& legacies #nd grdnts thai provide ¢ore funding or are of a general
nature is rerogni5ed when ihe charity has eniiilement to Ihe income. it is probable Ihai ihe income will be
received and th¢ amount can be measured with sutricieni reliability.
DoMt711ons avdleRfjcles
Donations and legacies are reCO￿ls¢d on a receivable basis when receipt is probable and the amount can be
reliably measured.
Gruvls rel'elvoble
Grants are recognised when ihe ¢harity has an eniiilemenl to the funds and any conditions linked to the grants
have been met. Where perforniance conditions are arta¢hed to ihe grani and are yel to be mei. the income is
recognised as a li8biltty and included on the balance sheet &% defeTred in¢ome io be released.
Invesimeni lucome
Dividends are r¢cogni5ed once ihe dividend has declared and notificaiion h&% been received of the dividend
due.
Expenditure
All expenditure is recognised once there 15 8 legal or constructive obligation io that expendiiure. it is probable
seitlement is required and the amount can b¢ measured reliably. All costs are allo¢aied io the applicable
expendiiure heading thal aggregaie similar costs to ihai ¢aie80ry'. Where cosis cannot b¢ dtrecily aitributed to
particular headin¥5 they have bttn allocated on a basis consisienl with the use of resources, with central staff
C05t$ allocated on ihe basis of lime spent. and depreciaiion charges all￿ated on the portion of the assei's use.
Other support cosis are allocated based on the spread of sthff costs.
Chorilable acllvliles
Charitable expenditure comprises those ¢osts incurred by th¢ charity in the deliv¢ry of its activities and services
for it5 beneficiaries. It includes iK)th costs thai can be allocated direcily io such activities and ihose rosts of an
indireci nature necessary to support then].
Page 8

Canterbury and District Early Years Project
Notes to the Financial Statements for Ihe Year Ended 31 March 2024 (continued)
Governance costs
These include the cosis attribuiable io the charity's compliance with constilutional and Maiulory requirements,
including audii, 51raiegic monagement and tn]slees rntttings and reimbutsed expenses.
Govtrnmtnt gr8llt5
Govemtnenl granis are recognised based on the accrval model and are m￿sure￿ ai the fair value of ihe asset
received or receivable. Granls are classified as r¢laiing either lo revenue or lo assels. Grants relating lo revenue
are recognised in income ov¢r the period in which ihe relaied costs are recognised. Grdnis relating ro assets are
recognised over the expected useful life of ihe assei. Where part of a grani relating to an assei 15 def¢￿ed. li is
recognised as def￿r¢d income.
Taxatlo
The chariry is considered io pass the tests set Out in Pardgraph I S¢h¢dule 6 of lh¢ Finance Aci 2010 and
therefore li meeis the definition of a ¢hariiable company for UK corporation lax purposes. Accordingly, the
charity is kM)ieniially exempi from iaxation in respeci of income or capital gains received wiihin cai¢gories
covered by Chapter 3 Part I l of ihe Corporation Tax Act 2010 or Secibon 256 of the l axaiion of Chargeable
Gains Aci 199? io the exteni thai such income or 8ains are applied exclusively to charithble purposes.
Tangible fixed assets
Individual fixed 4s5ets cosiing £250.00 or more are inilially recorded al cost.
Depreel#tlon and arnortlsglion
Deprecralion is provided on iangible fixed asseis so Ls to WTite off the ¢051 or valuation. less any esiimated
residual value. over their expttted usefvl economic life as follows..
A$5et class
Fixiures and fittings
Computer equipmeni
D¢preciatlon method &nd rate
10 year5 Strdtghi line
S years straighi line
Trade debtors
Trade debiors are amounts due from ¢￿10mers for m¢￿handIse sold. s¢rvices perfomed or grants reeeivable in
the ordinary course of bu5ine5S.
Trade debtors are recognised initially ai the transaction price. They are subsequenily measured at amortised cost
using the effective inieresi method. less provision for impairnient. A provision for the impaim]¢nt of irade
debiors is established when there is objeciive evidence thai ihe charity will be able to collect all arnounts due
according to the ori8inal ternis of the receivables.
Cssh and eash equivalents
Cash and cash equivalenis comprise cash on haltd and call deTM)siis, and other shon.temi highly liquid
invesimenis that are readily convertible to a known amouni of cash and are subject to an insi¥nificanl risk of
change in Value.
Page 9

Canterbury and District Earl). Years Projeet
Notes to the Financial Sialemenls for the Yegr Ended 31 March 2024 (continued)
Trade crtdltors
Trade cr¢diiors are obligations lo pay for goods or service5 that have been acquired in ihe ordinary course of
busines5 from suppliers. Accounis payable are classified as curreni liabilities if the charity does noi hav¢ an
unconditional righi. ai the end of the reponing period, lo defer selllemenl of the crediior for ai least twelve
month5 after ihe reporting dat¢. If ihere is an uncondilional righi io defer settl¢ment for ai least twelve months
after the r¢portiTrg dale. they are Presenied as non4urrent liabiliiies.
are recognised initially ai the trnnsaction price and subsequently measured ￿ amortis¢d cost using ihe effectiv¢
interesi meihod.
Fund Structure
Unrestricied income funds are general funds lhat are available for use al the trusitts discretion in furtherance or
the objectives ofihe charity.
Designated fund5 are unrestricted fvNIs Sei aside for speeifir PUTP05es ai the discretion of ihe trusiees.
Restricted income fvnds are those donated for use in a panicular area or for specific purposes, the use of which
15 restricied io that area or PUTPOSe.
Penslons and other posl retiremeni t)bli¥81ions
The charity operaies a defined ¢oniribuiion pension scheme which is o p¢nsion plan under whi¢h fixed
contribution5 are paid into a pension fund and the charily no legal or consirucliv¢ obli&iaiion 10 pay further
coniribuiion5 even if the fund does noi hold sufficieni io pay all employ¢¢s the benefits relaiing io
employee servi¢e in the current and prior periods.
Contributions io defined contribution plang are recognised in the Staiem¢nt of Financial Aciivities when they are
due. If contribution pa>rynen¢s exceed the contribution due for service. the ex¢e55 is recognised as s preppyrnenl.
Fin*n£5al Instrurntnts
Cl#.¥slJ7cailo
FinanLial assets and financial liabiliiies are re¢ogni5ed when the charity becomes a party io ihe contractual
provisions of the insirumenl.
Financial liabilities and equity instTurnenis are cl&ssified ac¢ordin¥ io the substance of the contractual
arraTrgem¢nts eniered inio. An equity instTumeni is any contrd¢l thai evidences a residual interes( in Ihe asseis of
the charity after deduciing all of its liabilitie5.
Page 10

Canterbur), and District Earty Years Project
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Recogniiion andmeqsurem¢ni
All financial assets and liabiliiies are initially mea5ur¢d ai transaction price {includin8 transaction costs), excepi
for those financial assets classified a5 ai fair value iljrough profil OT loss, ￿hleh are iniiially mea5ur¢d at fair
value (which is Ttorniall), the iran5a¢lion price excluding transaction ¢￿t$), unless the arrnngement constituies
linancing Eransaciion. If an arrangernent consiiiuies a financing transaciion. the financial assei or financial
liability is measured ai ihe preseni value of ihe futur¢ pa)7nents di5coun¢ed at a market rdie of interest for a
similar debt instrumenl.
Financtal assets and liabiliiies are only offsd in ihe statemeni of financial p05iiion when, and only when there
exist5 a legally enforceable righi io sei off the recognised amounis and ¢harity iniends either io seiile on a
nei basis. or to realise the as5¢1 and senle ihe liability simultsneou51y.
frinancial as5¢1s are derecogni5¢d when and only when a) the conrraciual rights lo ihe cash flows from ihe
rinancial ass¢t cxpirc or are s¢ttled. bl Ihe charity Ifdnsfers to 8nother party substantially all of th¢ risks and
rewards of own¢r5hip of ihe financial asset. or cl the charity. despiie having relained som¢. but noi all,
significant risks 4nd rewards of ownership, has transferred control of the assei io another party.
Financial liabilities are derecognised only when ihe obligation specif*d in ihe coniraci is discharged. cancelled
or ¢xpires.
2 Income from donations ¥Jnd leg#ci
Unrestritted
Restriti¢d
ftynds
TotAI
2024
Tol41
2023
General
Donation5 and legacies:
Donalions and le8a¢ies
Grants, including capitol granls;
Government grants
Grants from ￿her charities
7.074
7,074
4.938
35.000
119.552
37.000
130.487
19.552
7.074
154,55?
161,626
172,425
3 Income fronb eh8ri¢4bk ietlvlties
Unrestrici¢d
Total
2024
Tot81
2023
Genernl
Other charitable activities
Sal¢ of goods
24,132
2.079
1.602
2.010
2.079
26.211
26.211
13.612
Pagell

C211terbury and District Early Years Proje¢t
Notes to the Financial Stydtements for the Year EDded 31 March 2024 (continued)
4 lTrvestment income
Unrestricted
fut)ds
G¢ntral
Totsl
2024
Tot81
2023
Interest Te¢eivable and similar income:
Interest r¢cetvable on bank dew>siis
1.714
1,714
678
5 Other incorne
Un￿StrI¢ltd
runds
General
Total
2024
Total
2023
Other income
3.768
3.768
3.839
Page 12

Canterburv and District Earty Years Project
Notes to the Finaneial Statements for the Year Ended 31 March 2024 (continued)
6 Expenditure on ebaritable *ctivilies
Unresirieied
funds
General
Restrieted
funds
Total
2024
Total
2023
Note
Governance costs
Staff costs
Centre resources
Telephone and
iniern¢t
Rent
Staff training
Hall hire
WaieT rates
Heal, light and power
Insurance
RepaiTS and
rnainlenance
Priniing. posthge and
5talion¢ry
Computer and
softwar¢ expenses
Subscriplions
Sundry expenses
Cleaning
Travel and
sub51sl¢nce
Bo(>kkeeping and
pa)roll fees
Legal and
professional fees
Bank charge5
600
11.483
600
143.062
7.207
600
157,756
4,455
131.579
6.263
1.357
1.357
16.710
320
2,515
13,51)0
420
16.710
320
1,665
1.227
2.497
3.247
1.402
2.925
3.559
1.40?
2.925
3.559
3.884
3.884
2.763
1.463
1,463
1,552
4.390
332
299
4,390
332
299
1271
6,219
427
228
1,685
1.271
3.7(Kl
3.7Crf)
2,487
918
918
918
2,241
24
2.241
24
1.882
154.557
206,044
Page 13

C*nterbur)' and Distriei Earh. Years Project
Noles to the Financial Statements for the Year Ended 31 March 2024 (continued)
7 Other expenditure
Unr¢stricled
funds
Gener*1
Restricted
funds
Total
2024
Total
2023
Note
Depreciation, amortisaiion
and other similar costs
4.278
200
4.478
2.660
4.?78
200
4,478
2.660
8 Analysis of gowern#Tr¢¢ 4nd support eosts
Governance costs
UTrresirleted
funds
General
Tolal
2024
Totxl
2023
Independeni examiner fe¢$
Examination of the financial 51atements
600
600
6(K)
6(Ml
600
9 Trustees r¢muDeTal•on and expenses
No trnsiees. Dor any persons connecied wilh ihem, have received atty remuneraiion from ihe charity during the
year.
No tTUSittS have received any reimbursed expenses or any ￿h¢r benefits from the charity during the year.
10 Stgjff eos¢s
The aggre8ate payroll COS15 were as follows..
2024
2023
St8ff costs during the year were:
Waue5 and salaries
Social security cost5
Pengion Costs
(hher staff costs
135.022
5,373
2.612
55
147.935
6,794
2.858
169
143.062
157.756
No employee received ernoluments of more than £60,IXIO during the year
Page 14

Canterbury and District Early Years Project
Notes lo the Financial Statements for the Year Ended 31 March 2024 (eontinued)
I Independent examiner's rtrnuthtration
2024
2023
Examination of ihe financial slatements
600
600
12 Tgxatitin
The ¢haTIty 15 a registered charity and is iher¢for¢ ¢xemM from taxalion.
13 Tangible fixed assets
Flxlur¢s and
fitiln¥5
Office
equipment
Total
Cost
Ai l April 2023
14.657
7,731
22,388
Ai 31 March 2024
14.657
7.731
2?.388
Depretiallon
Ai l April 2023
Charge for ihe year
Ai 31 March 2024
1,686
1.546
2,827
4,477
2,931
4.072
3.23?
7.304
Nei l)wk value
At 31 March 2024
10.585
4,499
15.084
Al 31 March 2023
13.516
6.045
19.561
14 Debtors
2024
2023
Trad¢ debtor5
Pr¢payrnent5
A¢¢ru¢d income
8,805
842
,553
17.51YJ
26.053
9.647
Page 15

Canterbury and DAStri¢l Early Years Projeet
Noles to the Fin8neial Siatements for the Year Ended 31 March 2024 (continued)
15 Creditors: *mounts falling due wltbin OD¢ ye•r
2024
2023
Trade crediiof5
Other taxation and social securiry
Other creditors
Accruals
762
2.471
561
676
601
1.237
3.834
16 Pension *n41 oihtr schemes
Defined conlribution penslon sth¢rne
The charity operai¢s 8 defined conlribution pension scheme. The pension com charge for the year represents
coniributions payable by the charity to the Scheme and amounted 10 £2.61212023 - £2.8581.
17 Funds
B818nc¢ •t I
April 2023
Ineomini
resourctS
R¢sources
expended
Balfinee at 31
M#reh 2024
Unrestrleted fythd$
General
124.433
38.767
145.390)
117.810
De5ignaled
75.0
75,000
Total unrestrleted funds
199.433
38,767
(45.3901
192.810
R¢stri¢¢ed fynd5
817
154.552
154.752)
617
Total fynd$
200.?50
193.319
(21K).142
193,427
Balance at I
April 2022
Incoming
re50urc¢s
Re50urc¢s
exptnded
BAlancc at 31
March 2023
Unrestrlcted fund5
General
138.399
28.067
142.034)
124,432
Desi8nated
75,1
75.1)00
Total unrestrlcted fynd$
213,399
28,067
(42.034)
199.432
Restrlc(ed funds
162.487
{166,670)
817
Total funds
190.554
1208,7041
200,249
Page 16

Cant¢rbuT)' and Distriei Earty Years Projrft
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
18 Analysi$ of net #55ets between funds
Total fund5 8t
31 March
2024
VDrestricted funds
G¢ner*l
Designated
Resiricted
fund$
Tangible fixed asseis
Current assets
CutTeni liabiliti¢$
14.467
104,580
11.237)
617
15,084
179,580
11.2371
75.OIK)
Total nei assets
117.810
75.0
617
193,427
Tot81 funds at
31 M8rch
2023
Unreslrleted fuTrds
General
Dtsl%n*ttd
Restrieted
funds
Tangible fixed assets
Curreni assets
Current liabilities
18.745
109.5??
{3.834)
816
19.-561
184.522
(3.8341
75.OIK>
Total nei asseig
124,433
75,(KX)
816
200.249
Page 17