Employers NI allowance balance after Charity converts to CIO

Pre-school with Charity Status has effectively closed and reopened as a Charitable Incorporated Organisation (CIO), with a new PAYE account (old one has been closed), does the CIO start with a £5k allowance or the balance from the previous account?

Hi Yellowstar24
Based on the information you have given, it sounds as though the scenario fits our transfer of business guidance, available at: NIM06550 - Employment Allowance: Who can’t claim the Employment Allowance? Transfers of business - HMRC internal manual.
If this fits your scenario then the new incorporated charity would not be able to claim EA at all until the new financial year begins. 
Thank you