Registered charity number : 1195100 The Step Up Pre-School ## Charitable Incorporated Organisation Accounts 31 March 2024 ## **The Step Up Pre-School Statement of Financial Activities for the year ended 31 March 2024** |**Incoming Resources**
ERYC Funded Childcare
Other Childcare Fees
Donations and Fundraising
Trips
**Other income**
Bank Interest Received
**Total incoming resources**
**Resources Expended**
**Staff costs**
Wages and salaries
Pensions
Recruitment Costs
Employer's NI
Staff training and welfare
Travel and subsistence
Motor expenses
Entertaining
**Depreciation and other amounts written off assets**
Depreciation
Premises costs:
Rent
Rates
Light and heat
Insurance
Repairs and maintenance
Cleaning
Office costs:
Telephone and fax
Stationery and printing
Subscriptions
Software
Other legal and professional
Legal and professional costs:
Accountancy fees|**2024**
**£**
68,686
41,468
1,414
-
111,568
13
**111,581**
85,437
1,357
-
639
1,218
-
120
80
88,851
182
2,044
669
3,406
309
4,334
1,267
12,029
1,049
390
1,098
-
834
3,371
3,024
3,024|**2023**
**£**
81,111
54,999
4,705
30
140,845
2
**140,847**
114,010
1,874
90
1,293
616
11
-
408
118,302
139
2,004
615
3,715
309
1,690
728
9,061
966
512
991
151
423
3,043
3,481
3,481| |---|---|---| 1 ## **The Step Up Pre-School Statement of Financial Activities for the year ended 31 March 2024** |Other expenses
Supplies
Food and cleaning
Licences
Advertising and PR
**Total resources expended**
**Net movement in funds**|**2024**
**£**
5,722
2,693
287
832
9,534
**116,991**
**(5,410)**|**2023**
**£**
3,495
3,273
275
151
7,194
**141,220**
**(373)**| |---|---|---| 2 **The Step Up Pre-School Balance Sheet as at 31 March 2024** |**Fixed assets**
Office equipment
Plant and machinery etc
**Current assets**
Trade debtors
Other debtors
Natwest account 0929
Petty cash
**Prepayments and accrued income**
Prepayments
**Creditors: amounts falling due within one year**
Trade creditors
Employee, Other taxes and social security costs
**Accruals and deferred income**
Accruals
**Funds of the Charitable Incorporated Organisation**
Restricted reserves
Unrestricted reserves
**Unrestricted Reserves**
Brought forward
Transfer to restricted reserves
Net movement in funds
**Restricted Reserves**
Brought forward
Transfer from unrestricted reserves
Net movement in funds|**2024**
**£**
238
308
546
326
2,459
16,019
23
18,827
121
864
1,717
2,581
285
-
16,628
16,628
20,113
-
(3,485)
16,628
1,925
-
(1,925)
-|**2023**
**£**
318
410
728
-
1,950
25,186
14
27,150
-
2,316
2,257
4,573
1,267
1,925
20,113
22,038
22,411
(1,925)
(373)
20,113
-
1,925
-
1,925| |---|---|---| 3 ## **The Step Up Pre-School Trustees' Annual Report for the year ended 31 March 2024** The Trustees present their Report and Accounts for the year ended 31 March 2024. ## **Reference and administrative details** ## **The charity name: -** The legal name of the charity is: - The Step Up Pre-school The trustees are all individuals: - Nicola Brooke Jill Brigham Hayley Bottomley Louise Hobson Samantha Knott Tracey Smith The charity is registered in England & Wales with charity number 1195100 ## **The principal operating address, telephone number and email and web addresses of the** ## **charity are:-** The Step Up Pre-School The Bungalow Hook C of E Primary School Garth Lane Hook DN14 5NW manager@thestepupgroup.co.uk ## **The Trustees in office on the date the report was approved were:-** Nicola Brooke Jill Brigham Hayley Bottomley Louise Hobson Samantha Knott Tracey Smith ## **The Trustees in office during the year were:-** The trustees who served as a trustee in the reporting period and, if applicable, their dates of appointment or resignation during the year: - |**Name**|**Appointed**|**Resigned/Retired**| |---|---|---| |Nicola Brooke|21 Feb 22|| |Jill Brigham|21 Feb 22|| |Rhiann Ellis|21 Feb 22|19 Jul 23| |Hayley Bottomley|21 Feb 22|| |Louise Hobson|03 Nov 22|| |Samantha Knott|19 Jul 23|| All the trustees are also members of the charity. ## **Objects and activities of the charity** _The purposes of the charity are as set out in its governing document._ The objects of the charity are: To enhance the development and education of children primarily from under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups. To offer appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for, and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children regardless of their race, culture, religion, means or ability. To encourage the study of the needs of children and their families and promote public interest in the recognition of such needs in the local area and to aim to promote and adhere to the aims of the Early Year Alliance and Ofsted. ## **The main activities undertaken in relation to those purposes during the year.** The charity encourages the study of the needs of children and their families and promote public interest in the recognition of such needs in the local area. It aims to promote and adhere to the aims of the Early Year Alliance and Ofsted. The charity provides affordable sessions on Monday- Friday during term time. Various structured activities, including arts, crafting, role-playing, exploring different materials and story time, are offered in conjunction with activities planned in response to the children's interests. Following the Early Years Foundation Stage set by the government. ## **The main activities undertaken during the year to further the charity's purpose for the public benefit.** The trustees believe that they have complied with the Charity Commission's guidance on Public Benefit and have delivered Public Benefit during the year by virtue of the activities undertaken by the charity. The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity. ## **The main achievements and performance of the charity during the year.** The charity ran sessions **Monday- Friday 8.00am – 3.30pm term time only.** In addition the charity aims to engaged with the local primary school to establish a transition programme to prepare children for the move up to infant classes. ## **Fundraising activities during the year.** Picnic in the park tombola Halloween sponsor week Christmas concert Christmas jumper week Valentines fundraiser ## **The difference the charity's performance during the year has made to the beneficiaries of the charity and wider society.** The charity has provided play activities, promoted social development together with personal and educational development and preparation for entry into mainstream education. The charity believes that by providing safe childcare facilities for 2-4 year olds it benefits the wider community by building an understanding of the child’s place within its community. ## **Structure, governance and management of the charity** ## **The methods used to recruit and appoint new charity trustees.** AGM held for all new parents/ grandparents early September. If any places become available within the charity, they will advertise locally for committee members and trustees. ## **The trustees' bankers and advisors** Bankers: NatWest Bank 13 Boothferry Road Goole DN14 5GD Accountants: Suite 7 Brackenholme Business Park Brackenholme North Yorkshire YO8 6EL ## **The charity's financial position as at 31 March 2024** The financial position of the charity at 31 March 2024 as more fully detailed in the accounts, can be summarised as follows:- |

Net (deficit)/Income

Unrestricted Revenue Funds available for
the general purposes of the charity

Restricted Revenue Funds

Total Funds
|2024
£
(5,410)
16,628
-
16,628|2023
£
(373)
20,486
1,925
22,038| |---|---|---| ## **Financial review of the position at the reporting date, 31 March 2024.** The trustees consider the financial performance by the charitable incorporated organisation during the year to have been satisfactory. ## **Policies on reserves** The charity runs sessions 8.00am - 3.30pm Monday- Friday term time only. The Reserves Policy is to maintain sufficient level of reserves to enable normal operating activities to continue over a period of up to 3 months should a shortfall in income occur and to take account of potential risks and contingencies that may arise from time to time. In order to make a judgment on the amount of reserve the Trustees have considered the risks in respect of expenditure, unrestricted income and where funds can only be realised by the disposal of assets. Also taken into consideration are any external identified potential major risks to income and expenditure during the year under consideration. A risk assessment has been undertaken for the year 2022-2023 and the following has been determined that the major risks to the charity are:- - Change of Government policy (Statutory Grants may be withdrawn) - Economic Environment (Brexit and inflation) - Effects of Covid-19 and any other possible pandemics The charity's reserves policy is to ensure that reserves are sufficient the cover liabilities such as redundancy, creditors, lease commitments and provide sufficient monies to cover advance fees paid by users. ## **Availability and adequacy of assets of each of the funds.** The Board of Trustees is satisfied that the charity's impending cash assets are available and adequate to fulfil its obligations. ## **Plans for the Future** The charity plans to: Develop our outside sensory area Provide new facilities and upgrade existing provision Hold more fund raising events Become more environmentally friendly Provide a Holiday Club ## **Employment of disabled persons** The charity has an equal opportunities policy. ## **Statement of Trustees' Responsibilities** The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006/ Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. In particular charity law requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :- - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. - state whether applicable accounting standards and Statements of Recommended Practice have been followed, subject to any material departures disclosed and explained in the financial statements. The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **This report was approved by the board of trustees on 5 July 2024** |**_Nicola Brooke_**|……………………………..
N Brooke| |---|---| |Trustee|| |**_Jill Brigham_**|……………………………..
J Brigham| |Trustee|| |**_Hayley Bottomley_**|……………………………..
H Bottomley| |Trustee|| |**_Louise Hobson_**|……………………………..
L Hobson| |Trustee|| |**_Samantha Knott_**|……………………………..
S Knott| |Trustee|| |**_Tracey Smith_**|……………………………..
T smith| |Trustee|| ## **Independent examiner's report on the accounts** I report to the trustees on my examination of the accounts for the period ended 31 March 2024. ## **Responsibilities and basis of report** As the charity trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under s145 of the Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under s145(5)(b) of the Act. 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: - accounting records were not kept in accordance with section 130 of the Act; or � the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: …………………………….. David Walsh 5 July 2024 Date: …………………………….. ## **Details of The Independent Examiner** David Walsh Abacus Accountancy Suite 7 Brackenholme Business Park Brackenholme YO8 6EL ## **Signature:** **Email:** dave@abacusaccountancy.net ## **Signature:** Nicola Brooke (Jul 8, 2024 11:06 GMT+1) **Email:** mrsnicolabrooke@gmail.com **Signature:** Jill Brigham (Jul 8, 2024 12:35 GMT+1) **Email:** jillogilby@gmail.com **Signature:** Hayley Bottomley (Jul 9, 2024 16:35 GMT+1) **Email:** hayleyalmond@hotmail.co.uk ## **Signature:** Louise Hobson (Jul 9, 2024 16:45 GMT+1) **Email:** louise_thompson123@hotmail.co.uk **Signature:** Samantha Knott (Jul 10, 2024 22:17 GMT+1) **Email:** sam_knott@yahoo.com **Signature:** Tracey Smith (Jul 11, 2024 09:29 GMT+1) **Email:** traceymariesmith79@gmail.com ## 2024 CIO Final Accounts and TAR Final Audit Report 2024-07-11 Created: 2024-07-08 By: David Walsh (dave@abacusaccountancy.net) Status: Signed Transaction ID: CBJCHBCAABAAXFH2GRytL9olnqaZf-QrIMZpjfIsYmkq ## "2024 CIO Final Accounts and TAR" History Document created by David Walsh (dave@abacusaccountancy.net) 2024-07-08 - 10:03:08 AM GMT- IP address: 81.178.74.62 Document emailed to David Walsh (dave@abacusaccountancy.net) for signature 2024-07-08 - 10:03:16 AM GMT Document e-signed by David Walsh (dave@abacusaccountancy.net) E-signature obtained using URL retrieved through the Adobe Acrobat Sign API Signature Date: 2024-07-08 - 10:04:01 AM GMT - Time Source: server- IP address: 81.178.74.62 Document emailed to Nicola Brooke (mrsnicolabrooke@gmail.com) for signature 2024-07-08 - 10:04:04 AM GMT Email viewed by Nicola Brooke (mrsnicolabrooke@gmail.com) 2024-07-08 - 10:05:13 AM GMT- IP address: 104.28.40.143 Signer Nicola Brooke (mrsnicolabrooke@gmail.com) entered name at signing as Nicola Brooke 2024-07-08 - 10:06:55 AM GMT- IP address: 94.192.225.190 Document e-signed by Nicola Brooke (mrsnicolabrooke@gmail.com) Signature Date: 2024-07-08 - 10:06:57 AM GMT - Time Source: server- IP address: 94.192.225.190 Document emailed to Jill Brigham (jillogilby@gmail.com) for signature 2024-07-08 - 10:06:59 AM GMT Email viewed by Jill Brigham (jillogilby@gmail.com) 2024-07-08 - 11:33:18 AM GMT- IP address: 142.250.32.41 Document e-signed by Jill Brigham (jillogilby@gmail.com) Signature Date: 2024-07-08 - 11:35:42 AM GMT - Time Source: server- IP address: 92.5.138.186 - Document emailed to Hayley Bottomley (hayleyalmond@hotmail.co.uk) for signature 2024-07-08 - 11:35:43 AM GMT Email viewed by Hayley Bottomley (hayleyalmond@hotmail.co.uk) 2024-07-09 - 3:33:30 PM GMT- IP address: 90.219.70.99 Document e-signed by Hayley Bottomley (hayleyalmond@hotmail.co.uk) Signature Date: 2024-07-09 - 3:35:06 PM GMT - Time Source: server- IP address: 90.219.70.99 Document emailed to Louise Hobson (louise_thompson123@hotmail.co.uk) for signature 2024-07-09 - 3:35:08 PM GMT Email viewed by Louise Hobson (louise_thompson123@hotmail.co.uk) 2024-07-09 - 3:43:00 PM GMT- IP address: 31.94.4.118 Document e-signed by Louise Hobson (louise_thompson123@hotmail.co.uk) Signature Date: 2024-07-09 - 3:45:46 PM GMT - Time Source: server- IP address: 31.94.4.118 Document emailed to Samantha Knott (sam_knott@yahoo.com) for signature 2024-07-09 - 3:45:48 PM GMT Email viewed by Samantha Knott (sam_knott@yahoo.com) 2024-07-10 - 9:13:12 PM GMT- IP address: 52.18.58.99 Document e-signed by Samantha Knott (sam_knott@yahoo.com) Signature Date: 2024-07-10 - 9:17:49 PM GMT - Time Source: server- IP address: 194.207.224.101 Document emailed to Tracey Smith (traceymariesmith79@gmail.com) for signature 2024-07-10 - 9:17:50 PM GMT Email viewed by Tracey Smith (traceymariesmith79@gmail.com) 2024-07-10 - 9:24:30 PM GMT- IP address: 142.250.32.33 Document e-signed by Tracey Smith (traceymariesmith79@gmail.com) Signature Date: 2024-07-11 - 8:29:36 AM GMT - Time Source: server- IP address: 5.65.95.6 ## Agreement completed. 2024-07-11 - 8:29:36 AM GMT