Charity Registered Number
900267
North Hinksey Preschool & Childcare Clubs
Accounts
For The Year Ended
31 July 2024
i-c
RidgefieLd
ConsuLting
ICAEW
CHARTERED
ACCOUNTANTS

North Hinksey Preschool & Childcare Clubs
Report and accounts
Contents
Page
Charty Information
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activity- Income & Expenditure Account
Balance sh8et
Notes to the accounts
Detailed Statement of Financial Activity- Income & Expenditure Account

North Hinksey Preschool & Childcare Clubs
Charity Information
Dlr6ctors and Trustees
Th8 Directors of the charity aTr its Trustees for the purposo of charity law and throughout this
report are Collectively referred to as the Trustees.
The Trusteos serving during the year ended 31 July 2024 are as follows...
Trustees
Ruth Vaughan
Stuart Dashwood (Chair)
Linda Kitching (Secretary)
lan Fitchett (Tr8asurer)
Kari Hodson
Katie Haigh
Nicola Montague
Accountants
Simon Thomas
Ridgefield Consulting Ltd
2 Hinksey Court
Church Way
Oxford
Oxfordshire
OX2 9SX
Registered Office
North Hinksey Preschool and Childcar& Clubs
North Hinksey Lane
North Hinksey
Oxford
OX2 OLZ
Charity Registration Number
900267

North Hinksey Prèschool & Chlld¢are Clubs
Report Of Tho Trustees
New families
We have good numbers Df chi5dren starting in September (we will have 34 on roll) and did offer
everyone that wanted a place, sessions. With the change to our. hours and funding, most children are
stawng all day and doing some wrap care however there ar818ss Ghildran needing Breakfast club for
September. We do still have several children with a high level of needs, which require added funding
and extra adults to maintain the quality of our provision. We have a number of children on the waiting
list that want to start in January but also at Easter.
Funding
The funding rate changed from April, and we now get £7.83 an hour for funded 2-year-olds and £5.30
for 3- and 4-year-olds. We will keep an eye on financ8s as when the 2 year olds get funding for 30
hours from September 2025 the impact will become greater, 30 hours will mean parents will want their
children to be wilh us longer and therefore higher ratios bul when they tum 3.ihere will be a significant
drop in income. There is still a shortage of local Early Years setting offering places for 2-year-olds
however if the local schools open this provision, it could affect us.
staff hours and cleaning
Staff now complete the cleaning, and we no longer hav8 a cleanar. This was in part a decision made
as we have not found any Gleaners that do a good jobl Staff are paid until 3.45 on a Friday to complete
this properly.
New resources and Summer Maintenance
I have been refreshing resources and buying some new things in light of the funding increase. I will
also be looking at some maintenance things over the summer. The office floor was repaired at Easter,
and we had new lino laid. The floor in the disabled toilet and near a window in the Preschool room
needs repairing and School are getting people in lo do this early in the autumn term.
Insot day
We are having the inset day September 2nd as staff training. We will be looking at the things OFSTED
look for in a setting and discussing the curriculum for the coming year. as well as team building with
our new staff.
The Trustees are required to prepare the financial statements for each financial year which give a true
and fair view of the state of affairs of the Charity and of the incoming resources application of
resources, including the income 2nd expenditure. of the Charity for that period.
Trustees musl provide information about serious incidentg as part of the Charity's Annual Return.
Failure lo do so will be regarded as a breach of legal requirements.
In preparing those financial statemements. the Trustees are required to-
select Suitable accounting policies and Ihen apply Ihem consistently,
observe the methods and principles in Ihe Charity SORP.,
Trustees
North Hinksey Preschool & Childcare Clubs

North Hinksey Preschool & Chlldcare Clubs
Accountants. Report
Independent Examiner's report to the Trusteos of
North Hinksey Preschool & Childcare Clubs
Resp•ctlve responsibllities of trustees and examiner
The trustees (who are also the directors of the charity for the purposes of company law) are
responsible for the preparation of the accounts. The Iruste8s consid8r that an audit is not requir8d
for this year under section 144{2) of tha Charities Act 2011 {th8 2011 Act) or under Regulation
10(1>(a) to {c) of The Charities Accounts (Scotiand) Regulations 2006 {th& 2006 Accounts
Regulations) and that an independent examination is needèd. The charity is required by company
law to prepare accrued accounts and l am qualified to undertake the examination by being a
qualrfied memb8r of The Institute of Chart8red Accountants in England and Wa18S.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independent examination, it is my responsibility to..
examine the accounts under section 145 of the 2011 Act and section 44{1)(c) of the Charities
and Trustee Investment {Scotland} Acl 20U5 (the 2005 A¢t)',
follow the procedures laid down in lh6 General Directions given by the Charity Commission
under section 145{5)(b) of the 2011 Act., and
state whether particular matlers have come to my attention
Basis of Independent examlner's report
My &xamination was carried out irTr accordanc6 with the Gen8ral Directions givan by the Charity
Commission and is in accordance with Regulation 11 of the Charities Accounts (Scotland)
Regulations 2006. An examination includes a review of the accounting records kept by the charity
and a comparison of the accounts presented wilh those records. It also includes consideration of
any unusual items or disclosures in the accounts, and seeking explanations from you as trustees
conceming any such matters. The procedures undertaken do not provide all the evidence that
would be r8quired in an audit and consequently no opinion Is given as t¢ whether the accounts
present a 'true and fair view, and the report is limited to those matters set out in the statement
below.
Independent examiner's statement
In connection with my examination. no matter has come to my attention:
{1) which gives me reasonable cause lo believe that, In any rnaterial respect, the requirements
' to keep accounting records in accordance wrth section 386 of the Companies Act 2006 and
section 44(1)(a} of the 2005 Act,. and
to prepare accounts which accord with the accounting records. comply with the accounting
raquirements of the Companies Act 2006, section 44{11(b) of the 2005 Act and Regulation 8 of the
2006 Accounts Regulations. and
which are consistent with the methods and principles of the Statemenl of Recommended
Practice Accounling and Reporting by Charities
have not been met., and
(2} to which, in my opinion, atlenlion should be drawn in order to enable a proper understanding of
the aGcounts to be reached.
Mr Simon Thomas BA FCCA ACA
Ridgefield Consulting Ltd
2 Hinksey Court
Church Way
Oxford
Oxfordshire
OX2 9SX
21 November 2024

North Hinksey Preschool & Childcare Clubs
Statement Of Financial Activity - Income & Expendlture Account
for the year ended 31 July 2024
2024
Unrestricted
2023
Total
Restricted
Incomlng Resourcgs
Voluntary Income
Activities for Gènerating Funds
Investment Income
Total Incoming Resources
2,088
162,389
1,252
165,729
218,541
2,576
221.117
218,541
2.576
221,117
ResourGes Expended
Cost of Generating Income
Other Resour￿$ Expended
Total Resources Expended
(207,927)
126,482)_
(234,409>
{207,927}
(26,482
(234,4091
{162.584)
128.935)
{191,519}
Dèficlt for the year
113,292>
(13.292)
{25,790}
Total Funds Brought Forward
159,196
159,196
184,986
Total Funds Carried Forward
145,904
145,904
159.196

North Hinksey Preschool & Childcare Clubs
Balance Sheet
as at 31 July 2024
Notes
2024
Unrestricted
2023
Unrestricted
Fixed assets
Tangible assets
18,287
22.390
Current assets
Debtors
Cash at bank and in hand
536
128.453
128,989
556
137,390
137,946
Credltors: amounts falling due
within one year
(1,372)
(1,140>
Net current assets
127,617
136,806
Net assets
145,904
159,196
Reserves
Income and Expenditure Account
145,904
159,196
Total Funds
145,904
159,196
The trustees are satisfied that the charity is entitled to exemption from the requirement to obtain an
audit under section 477 of the Companies Act 2006.
The trustees have not rgquired the Charity to obtain an audit in accordance with section 476 of the
Act.
The trustees acknowledge their responsibilities for complying with the requirements of the
Companies Act 2006 with r8spect to accounting records and the preparation of accounts.
L Kitching
lon behalf of the Trustees)
Approved by the Trustees on
The notes on page 8- 9 form part of these finacial statements,

North Hinksey Preschool & Childcare Clubs
Notes to the Accounts
for the year ended 31 July 2024
1 Accounting policies
(a) Basis of pr•paration
These financial Statements have been prepared in accordance with the provisions of Section 1A
"Small Enlities. of 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 ￿nventiOn.
(bj Incomlng Resources
These are included in the Statement of Financial Actrvilies {SoFA) when=
The Charity b8comes entitled to the resources.,
Th8 trustees are virtually certain they will receive the resources.,
The monetary value can be measured with sufficient reliability.
Fee Income - has increased in comparison to year 2022123.
Fee Assistance Scheme - as advertised we still offer help with fees, where financial haréship
would prevent a child from attending our groyp.
(c) Donations & Grants
Income from donations and grants is included in incoming resources when these are receivable
and th8 Charity has unconditional entitlement to the resources.
(d) Incoming Resources wlth related expenditure
Where incoming resources have relat8d èxp8nditure (as wilh fundraising), the incoming resources
and related expenditure are reported gross in the SOFA.
(e) Interest Received
Interest is included when received by the Charity.
(Q Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis,
indusive of VAT that cannot be recovered.
(g) Depreciation
Depreciation has been provided at thg follc)wing rates in order to write off the assels over their
estimated useful lives.
Tools & Equipment
Pre-school Equipment
Building Log Cabin
2Q % reducing balance
20 /0 reducing balance
200/0 reducing balance
(i) Fund Accounting
Funds held by Ihe Charily include both unrestricted general funds and restricted funds.
Unrestricted funds can be used in accordance with the charitable objects at the discretion of the
Trustees whereas restricted funds can only be used for the specified purpose allocated.

North Hinksey Pr8school & Childcare Clubs
Notes to the Accounts
for the year ended 31 July 2024
2 Net Incomel(Outgolng) Resour¢os
2024
2023
This is stated after charging:
Depreciation of owned fixed assets
4,572
5,599
3 Tangible fixed assets
Land and
buildings
Tools &
Equipmenl
Pre-school
equipment
Total
Cost
Al 1 August 2023
Additions
70,975
8,684
469
39,332
118,991
469
At 31 July 2024
70,975
9,153
39,332
119,460
Depre¢lation
At 1 August 2023
Charge for the year
At 31 July 2024
52.548
3,686
56,234
6,928
351
37,125
535
96.601
4.572
101,173
7,279
37.660
Net book value
At 31 July 2024
14,741
1,874
1,672
18,287
Al 31 July 2023
18,427
1,756
2.207
22,390
4 Taxallon
North Hinksey Preschool & Childcare Clubs is a registered Charity and as such is exempt from
Corporation Tax.
4 Debtors and prepaymenls
2024
2023
Prepayments
536
556
5 Credltors: amounts falllng due wllhin one yoar
2024
2023
Accruals
1,372
1,140

North Hink$oy Pr8s¢hool & Childcare Clubs
Detalled Statement Of Financlal Actlvlty
for the year ended 31 July 2024
2024
Unrgstrlcted
2023
Total
Restricted
. Incoming Resources
Voluntary Incomè: Donations
2,088
Activities for Generatlng Funds
Fundraising
Private Fees
Nursery Grants
1,445
107,558
109,538
1,445
107,558
109,538
337
84,754
77,298
In￿stment Incomè.. Bank Inlerest Recelved
2,576
2,576
1,252
221,117
221,117
165.729
Resources Expended
Cost of Generating Income
Pre-Sch(rf)l Expenses
Refreshments & School Dinners
Wages and salaries
2,268
2,612
203,047
207,927
2,268 .
2,612
203,047
207,927
3,699
2,057
156,828
162,584
Other Resourcgs Expendod
Employee costs..
Temporary staff and recruitment
staff training and welfar8
1,860
2.793
4,653
1,582
1,582
1,582
1,582
Pr8mises costs..
Rates
Repairs and maintenance
Cleaning
1,891
6.342
2,525
10,758
1,891
6,342
2,525
10,758
6,353
1,293
2,564
10,210
Gen8ral admlnislrative expenses-
Telephone and fax
Slalionery and printing
Subscrfptions
Bank charges
Insurance
Equipment expensed
Sollware
Depreciation
1,339
1,629
2,173
66
376
352
371
4,572
10,878
1.339
1,629
2,173
66
376
352
371
4,572
10,878
1.316
1,185
1,365
1,726
178
19
5,598
Legal and professional costs..
PayToII & Independent examSner fee
Advertising and PR
1,658
1,806
3,264
1,658
1,606
3,264
1,650
975
2,625
Total Other Resources Expended
26,482
27,075
Total Resources Expended
234,409
234,409
189,659
Surplusl(Deficit)
113,292
{13,292}
123,9301
10