REGISTERED COMPANY NUMBER: CE031454 (England and Wales) REGISTERED CHARITY NUMBER: 1202016
Report of the Trustees and
Unaudited Financial Statements For The Period 21st February 2023 to 31st July 2024
for
Henley Pre-School
John Phillips & Co Limited Accountants Unit 81 Centaur Court Claydon Business Park Gt. Blakenham Ipswich Suffolk IP6 0NL
Henley Pre-School
Contents of the Financial Statements For The Period 21st February 2023 to 31st July 2024
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 to 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 to 7 |
| Notes to the Financial Statements | 8 to 10 |
| Detailed Statement of Financial Activities | 11 |
Report of the Trustees For The Period 21st February 2023 to 31st July 2024
Henley Pre-School
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 21st February 2023 to 31st July 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
INCORPORATION
The charitable company was incorporated on 21st February 2023 and commenced trading on 12th April 2024.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number CE031454 (England and Wales)
Registered Charity number
1202016
Registered office
Henley Community Centre Church Meadows Ashbocking Road, Henley Ipswich Suffolk IP6 0RP
Trustees
S Burrows (appointed 21/2/2023) Mrs F Berriman (appointed 21/2/2023) D Fozzard (appointed 21/2/2023) B Wyatt (appointed 21/2/2023) K Griggs (appointed 21/2/2023) Mrs N Critchlow - Barker (appointed 21/2/2023) Mrs L Coughlan (appointed 21/2/2023) Mrs B Last (appointed 27/4/2023)
Company Secretary
Page 1
Henley Pre-School
Report of the Trustees For The Period 21st February 2023 to 31st July 2024
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Kevin Leftwich John Phillips & Co Limited Accountants Unit 81 Centaur Court Claydon Business Park Gt. Blakenham Ipswich Suffolk IP6 0NL Approved by order of the board of trustees on 20th May 2025 and signed on its behalf by:
Mrs B Last - Trustee
Page 2
Independent Examiner's Report to the Trustees of Henley Pre-School
Independent examiner's report to the trustees of Henley Pre-School ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the period 21st February 2023 to 31st July 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Page 3
Independent Examiner's Report to the Trustees of Henley Pre-School
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Kevin Leftwich The Association of Chartered Certified Accountants
John Phillips & Co Limited Accountants Unit 81 Centaur Court Claydon Business Park Gt. Blakenham Ipswich Suffolk IP6 0NL 21st May 2025
Page 4
Henley Pre-School
Statement of Financial Activities For The Period 21st February 2023 to 31st July 2024
| Unrestricted | ||
|---|---|---|
| fund | ||
| Notes | £ | |
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 11,791 | |
| Other trading activities | 2 | 4,247 |
| Total | 16,038 | |
| EXPENDITURE ON | ||
| Raising funds | 3 | 7,108 |
| Other | 15,705 | |
| Total | 22,813 | |
| NET INCOME/(EXPENDITURE) | (6,775) | |
| TOTAL FUNDS CARRIED FORWARD | (6,775) |
The notes form part of these financial statements
Page 5
Henley Pre-School
Balance Sheet 31st July 2024
| Unrestricted | ||
|---|---|---|
| fund | ||
| Notes | £ | |
| CURRENT ASSETS | ||
| Cash at bank | 21,475 | |
| CREDITORS | ||
| Amounts falling due within one year | 5 | (28,250) |
| NET CURRENT | ||
| ASSETS/(LIABILITIES) | (6,775) | |
| TOTAL ASSETS LESS CURRENT | ||
| LIABILITIES | (6,775) | |
| NET ASSETS | (6,775) | |
| FUNDS | 6 | |
| Unrestricted funds | (6,775) | |
| TOTAL FUNDS | (6,775) |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st July 2024.
The members have not required the company to obtain an audit of its financial statements for the period ended 31st July 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 6
Henley Pre-School
Balance Sheet - continued 31st July 2024
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 20th May 2025 and were signed on its behalf by:
Trustee
The notes form part of these financial statements
Page 7
Notes to the Financial Statements For The Period 21st February 2023 to 31st July 2024
Henley Pre-School
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
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Henley Pre-School
Notes to the Financial Statements - continued For The Period 21st February 2023 to 31st July 2024
| 2. OTHER TRADING ACTIVITIES Fundraising events Other income 3. RAISING FUNDS Investment management costs Administrative expenses 4. TRUSTEES' REMUNERATION AND BENEFITS There were no trustees' remuneration or other benefits for the period ended 31st July 2024. Trustees' expenses Trustees' expenses 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Amounts owed to participating interests Accrued expenses 6. MOVEMENT IN FUNDS Net movement in funds £ Unrestricted funds General fund (6,775) TOTAL FUNDS (6,775) |
£ 1,688 2,559 4,247 £ 537 £ 194 £ 28,000 250 28,250 At 31.7.24 £ (6,775) (6,775) |
|---|---|
continued...
Page 9
Henley Pre-School
Notes to the Financial Statements - continued For The Period 21st February 2023 to 31st July 2024
6. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 16,038 | (22,813) | (6,775) |
| TOTAL FUNDS | 16,038 | (22,813) | (6,775) |
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31st July 2024.
Page 10
Henley Pre-School
Detailed Statement of Financial Activities For The Period 21st February 2023 to 31st July 2024
| INCOME AND ENDOWMENTS Donations and legacies Fees Other trading activities Fundraising events Other income Total incoming resources EXPENDITURE Raising donations and legacies Fund raising expenses Advertising Other trading activities Purchases Equipment Trustees' expenses Consumables Accommodation Sundry expenses Staff training & welfare Investment management costs Administrative expenses Other Wages Total resources expended Net expenditure |
£ 11,791 1,688 2,559 4,247 16,038 289 250 539 21 1,559 194 163 2,739 1,101 255 6,032 537 15,705 22,813 (6,775) |
|---|---|
This page does not form part of the statutory financial statements
Page 11