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2024-08-31-accounts

CHARITY NO' 1206879

SHEPLEY PRE-SCHOOL (CIO)

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024

HAIGH HUDSON New Connexion House 2 Marsh Lane Shepley HUDDERSFIELD West Yorkshire HD8 8AE

Independent Examiners Report To the Trustees of SHEPLEY PRE-SCHOOL (CIO)

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Basis of independent examiner’s statement

Independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met.

Robert Jason Haigh FCCA Haigh Hudson Limited New Connexion House 2 Marsh Lane

Shepley

HUDDERSFIELD

HD8 8AE

28 July 2025

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SHEPLEY PRE-SCHOOL (CIO)

Annual accounts for the period to 31 August 2024

Section A Statement of financial activities

Page
Incoming resources (Note 3)
6
Investment Income
Donations and Grants
Fund Raising
Fees
Resources expended (Notes 4-5)
7
Administration
Bank Charges
Depreciation
(Note 6)
10
Bad Debt Write off
Total funds carried forward
Total funds brought forward
Net movement in funds
Total resources expended
Total incoming resources		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
-
-
-
-
-
-
-
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SHEPLEY PRE-SCHOOL (CIO)

Annual accounts for the period to 31 August 2024

Section B Balance sheet
page
Fixed assets
Tangible assets (Note 6)
10
Current assets
Bank Current Account
Bank Savings Account
Cash in Hand
Trade Debtors (Note 7)
11
Other Debtors
Prepayments
Total current assets
Creditors (Note 8)
11
Net current assets/(liabilities)
Total assets less current liabilities
Funds of the Charity
Unrestricted funds
Capital Account
Total funds		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
- - - -
-
- - - -
-
- - - -
-
- - - -
-
- - - -
-
-
- -
- - - -
-
- - - -
-
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-
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- - - -
-

E Mills 28 July 2025

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SHEPLEY PRE-SCHOOL (CIO)

Annual accounts for the period to 31 August 2024

Section C Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at

at market vlaue) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

and with Financial Reporting Standards for Smaller Enterprises (FRSSE).

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years.

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SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2024

Section C Notes to the accounts (cont)
Note 2 Accounting policies
INCOMING RESOURCES
Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when:
resources • the charity becomes entitled to the resources;
• the trustees are virtually certain they will receive the resources; and
• the monetary value can be measured with sufficient reliability.
Incoming resources with Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional
entitlement to the resources.
Contractual income and This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Donated services and These are only included in incoming resources (with an equivalent amount in resources
facilities expended) where the benefit to the charity is reasonably quantifiable, measurable and
material_._The value placed on these resources is the estimated value to the charity of the
service or facility received.
Investment income This is included in the accounts when receivable.
Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from
revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the
charity to pay out resources.
Governance costs Include costs of the preparation and examination of statutory accounts, the costs of trustee
meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of service
conditions or output to be provided, such grants are only recognised in the SoFA once the recipient of the
grant has provided the specified service or output.
Grants payable without These are only recognised in the accounts when a commitment has been made and there are
performance conditions no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs Support costs include central functions and have been allocated to activity cost categories on
a basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use
These are capitalised if they can be used for more than one year, and cost at least £500.
by charity They are valued at cost or a reasonable value on receipt.
Investments Investments quoted on a recognised stock exchange are valued at market value at the year
end. Other investment assets are included at trustees' best estimate of market value.

5

SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2024

Section C Notes to the accounts (cont)

Section C Notes to the accounts (cont)
Note 3 Analysis of incoming resources
This year Last year
Analysis £ £
Investment Income Bank Interest - -
Total - -
Donations and Grants Donations - -
Grants - -
FEEC - -
Funding - Extra Needs - -
Kirklees College - -
Fund Raising Total - -
Milk Money - -
Fund Raising - -
Charitable Activities - -
Fees Total - -
Term fees - -
Holiday Club - -
Total - -

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SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2024

Section C Notes to the accounts (cont)
Note 4 Analysis of resources expended
Resources expended may be further analysed if this would help the reader of the accounts.
This year Last year
£ £
Administration Costs
Staff Salaries and NI		 - -
Employers Pensions
 - -

Advertising		 - -

Rent		 - -

Rates		 - -

Insurance		 - -
Electric
 - -
Telephone
 - -
Printing and Stationery
 - -

Travelling Expenses		 - -

Repairs and Renewals Note 4.1		 - -

Computer and Software		 - -

Sundry Note 4.2		 - -

Subscriptions		 - -

Training		 - -

Accountancy		 - -

Book-keeping		 - -

Professional Fees		 - -

Childrens Play Equipment		 - -
School Lunches
 - -
Trips
 - -
Loss on Disposal
 - -

Total		 - -

7

SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2024

Section C Notes to the accounts (cont)
Note 4.1
Fire Extinguisher
Equipment Hire
Photocopier Hire
TV Licence
Small repair less than
£100
Workwear
PAT testing
Alarm Service
First Aid Supplies
Waste Disposal
CCTV Maintenance
Flooring Repairs
Joinery
Electrical Work
Blinds
Windows
Pest Control
New Path
Miscellaneous Pchs
Total
Note 4.2
ANALYSIS OF SUNDRY
DBS Checks
Cleaning
Refreshments
Christmas
Fundraising Expenses
BBL Interest
Shepley CIO Exp
Total
Sundry
Repairs and
Renewals
ANALYSIS OF REPAIRS AND RENEWALS
Analysis
Analysis		 This Year
Last Year
£
£
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
This Year
Last Year
£
£
- -
- -
- -
- -
- -
- -
- -
- -

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SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2024

Section C Notes to the accounts (cont)

Note 5 Paid employees

5.1 Staff Costs

5.1 Staff Costs
This year Last year
£ £
Gross wages, salaries and benefits in
kind		 - -
Employer’s National Insurance costs - -
Pension costs - -

Total staff costs		 - -
5.2 Average number of full-time equivalent employees in the year This year
Number		 Last year
Number
The parts of the charity in which the Fundraising
 - -
employees work Charitable Activities
 - -
Governance
 - -
Other
 - -
Total - -

5.3 Defined contribution pension scheme

Brief details of the scheme

The Charity and staff make contributions into NEST based on approved guidance in respect of Auto-Enrollment.

This year Last year
£ £
The costs of the scheme to the charity for the year - -
The amount of any contributions outstanding at the year end - -
The amount of any contributions prepaid at the year end - -

9

SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2024

Section C Notes to the accounts

Note 6 Tangible fixed assets

6.1 Cost or valuation

6.1 Cost or valuation
Balance brought forward
Additions
Revaluations
Disposals
Balance carried forward		 Other land &
buildings
Fixtures,
fittings and
equipment
Total
£
£
£
- - -
- - -
- - -
-
- -
- - -

6.2 Accumulated depreciation and impairment provisions

Balance brought forward
Depreciation charge for year
Impairment provisions
Revaluations
Disposals
Balance carried forward
Brought forward
Carried forward
6.3 Net book value		 SL
RB
Total
5%SL
10%RB
- - -
- - -
- - -
- - -
-
- -
- - -
- - -
- - -

10

SHEPLEY PRE-SCHOOL (CIO) Annual accounts for the period to 31 August 2024

Section C Notes to the accounts (cont)

Note 7 Debtors and prepayments

Analysis of debtors Amounts falling due after
more than one year
Amounts falling due
within one year		 Amounts falling due after
more than one year
Amounts falling due
within one year
This year Last year
This year
Last year
£ £
£
£
Trade debtors 0 - - -
Amounts due from subsidiary and associated
undertakings - - - -
Other debtors - - - -
Prepayments and accrued income - - - -
Total - - - -
Note 8 Creditors and accruals
8.1 Analysis of creditors
Amounts falling due
Amounts falling due after
within one year
more than one year
This year Last year
This year
Last year
£ £
£
£
Loans and overdrafts - - - -
Trade creditors - - - -
Amounts due to subsidiary and associated
undertakings - - - -
Other creditors - - - -
Accruals and deferred income - - - -
Total - - - -

11

SHEPLEY PRE-SCHOOL (CIO)

Trustees Annual Report

SECTION A – Reference and administration details

Charity Name Shepley Pre-school (CIO) Registered Charity Number 1206879 Charity’s principal address In the Grounds of Shepley First School Firth Street, Shepley HUDDERSFIELD HD8 8DD

Names of the Charity Trustees Sheila Sloan – Chair Edward Mills – Treasurer Melissa Mills – Secretary Names of senior staff members Ms E Booth & Ms N Firth

SECTION B – Structure, governance and management

Type of governing document Constitution How the charity is constituted Association Trustee Selection Methods

The committee Members are elected for a two year term at the AGM. A member of the committee can be re-elected unless they have already served in any capacity for ten consecutive years. If the committee decided it can co-opt up to three further members after the AGM. Committee members must be members of the preschool.

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SECTION C – Objectives and Activities

The aim of the preschool is to enhance the development and education of children under statutory school age and also for children out of school hours and during school holidays, by encouraging parents to understand and provide for the needs of their children through community groups.

The preschool offers appropriate play, education and care facilities, family learning and extended hours groups and ensure that such groups offer opportunities for all children.

SECTION D – Achievements and performance

Summary of the main achievements of the charity during the year - We offer sessional and full day care throughout the year, having up to 40 children per session within the local area, giving each child an average of 15 hours of care per week.

SECTION E – Financial review

Brief statement of the charity’s policy on reserves – Reserves are carried forward each year.

Principle funding source – Privately paid fees and funding from Kirklees council provide most of the income for the year.

SECTION F – Declaration

The trustees declare that they have approved the trustees report above.

Signed on behalf of the charity’s trustees

Signed Date Position Signed Date Position Signed Date Position

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