North Common Pre School 1004028 (ItARIYY Receipts and payments accounts CC16a For the period from 1stSe tember2023 31 sl August 2024 Section A Receipts and payments Unrestricted funds to th n•ar•$t Endowment funds to th noar•$t £ Restrlcted funds Total funds Last year to Mar•8t £ to thg Marest £ to tho rnare$t £ A1 Recel t$ Fees NEF 18.171 89.543 208 100 18,171 89.S43 208 100 25.244 44.950 118 100 ,000 Fundraisin Donations Grants Bank Interest MISC. 145 4,974 145 4,974 Sub total(Gross income forAR) 113,141 113,141 78,412 A2 Asset and Investment sales, see table Sub total Total recelpts 113.141 113.141 78.412 A3 Pa ments Admin EquipmÈnl Consurnable5 Catering Rent Other Prernises thsts Salaries Meeting Costs Misc Exp8n58S 529 414 251 369 351 970 256 241 7,542 16 24 28 8.167 24 3.751 Sub total 87,641 80,643 A4 Asset and Investment purchases, {see table) Sub total Total payments 87.641 87,641 80,493 Net of receipts/(payments) A5 Tprevlous Year Adjustment A6 Cash funds last yearend Cash funds this year end 25,500 344 12,779 38,623 25,500 819 12,779 38.279 13,598 12.779 CCXX R1 accuunt5 ISSI 0610112025 Section B Statement of assets and liabilities at the end of the period Unrestricted Restricted funds funds to near85t £ Endowment funds to n8are$t £ Categoriès Details to Mor•$t £ B1 Cash funds Bank Ac¢ount Qjrrenl and Deposil Accounts 38,623 Total cash funds 38,623 withr*aiAS 2￿F*M8￿ **ru)tlsll Unrestricted funds to n•arost £ Restricted funds Endowrnent funds to nearo$t £ Details to Mar•$t £ B2 Other monetary assets F￿￿1 to whlch 858et bèli rènt val l¢)ptlonall Details C05t loptlMall to whl¢h a$$•t bglongs ¢wr?nt ¥alu• l¢¥tlonall Details Cosl loptlonall B4 Assets retained for the charty's own use Fund to whlch liability relates Arn￿￿nt du8 10OKonall Wh8n du8 10Oionall Details B5 Liabilities Signed by one or two trustees on behalf of all the Iruslees SwJnalure Print Name Date of approval CCXX R1 accounts ISS} 0610712025 Annual General Meeting 2024 Leaders Report We currently have 24 chiLdren attendingvarious sessions and we have 4 chiLdren waiting to Start. I have now compLeted and passed my National Professional qualification for EarLyYears Leadership. I have also updated my Paediatric first aid. Overthe next few months aLI staff WILI be updating their safeguarding qualifications. Over the summer the preschooL room had a makeover. and the stage area removed. We are in the process of deveLoping the book corner which used to be on the stage. We have already purchased a new sofa and would like to buy new carpets and books. With the cost of wages increasing in April I would like to propose an increase in session fees for two years olds. It is currently £6.00 per hour and an increase to £7.00 wouLd bring us more aligned with South Gloucestershire. I wouLd also like to suggest an increase in our consumable fee to help cover costs. For chiLdren attending 15 hours or less this contribution WILI be £10.00 perterm. ChiLdren attending 16 hours or more will be asked to contribute £20.00 perterm. Treasurers Report 2024 This report is for the bank accounts dated September 2023 until August 2024. Income This Year Last year Fees £18.171 £25,244 EarLyyears entitLement £89,543 £44.950 Fundraising £208 £118 Donations £100 £100 Grants £8,000 Interest £145 Miscellaneous £4,974 Gross Income £113,141 £78,412 Expenditure This Year Last year Admin £528 £351 Equipment £414 £970 ConsumabLes £251 £256 Catering £369 £241 Rent £7,578 £7,542 Premise costs £24 £16 SaLaries £70,281 £67,410 Meetings £28 £24 MisceLlaneous £8,167 £3,751 Total £87,641 £80,643 Excess income over expenses This Year Last year £25.500 £12,779 As you can see from the accounts the preschool made a profit of £25,500. This money will helpto keep the preschooL runningwhile are numbers low in September. We have not yet repLaced the moneytaken from ourcontingencyfund. Thisfund is important because it will cover staff redundancies should the preschool ever cLose and is there in case of emergencies. Income The amount raised through fee paying children has reduced due to the fact that more chiLdren were able to claim the Early Years EntitLement. Fundraising this year included concept photography. book week and a table top saLe. Expenditure Admin costs such as phone top ups. internet box, printer paper and ink have increased this year. Salaries have increased due to the change in the national minimum wage in April 2024. Staff hourly rates were altered to meet this requirement. Miscellaneous expenses have increased this includes staff uniform, crafts and children's gifts. North Common Pre School 1004028 (ItARIYY Receipts and payments accounts CC16a For the period from 1stSe tember2023 31 sl August 2024 Section A Receipts and payments Unrestricted funds to th n•ar•$t Endowment funds to th noar•$t £ Restrlcted funds Total funds Last year to Mar•8t £ to thg Marest £ to tho rnare$t £ A1 Recel t$ Fees NEF 18.171 89.543 208 100 18,171 89.S43 208 100 25.244 44.950 118 100 ,000 Fundraisin Donations Grants Bank Interest MISC. 145 4,974 145 4,974 Sub total(Gross income forAR) 113,141 113,141 78,412 A2 Asset and Investment sales, see table Sub total Total recelpts 113.141 113.141 78.412 A3 Pa ments Admin EquipmÈnl Consurnable5 Catering Rent Other Prernises thsts Salaries Meeting Costs Misc Exp8n58S 529 414 251 369 351 970 256 241 7,542 16 24 28 8.167 24 3.751 Sub total 87,641 80,643 A4 Asset and Investment purchases, {see table) Sub total Total payments 87.641 87,641 80,493 Net of receipts/(payments) A5 Tprevlous Year Adjustment A6 Cash funds last yearend Cash funds this year end 25,500 344 12,779 38,623 25,500 819 12,779 38.279 13,598 12.779 CCXX R1 accuunt5 ISSI 0610112025 Section B Statement of assets and liabilities at the end of the period Unrestricted Restricted funds funds to near85t £ Endowment funds to n8are$t £ Categoriès Details to Mor•$t £ B1 Cash funds Bank Ac¢ount Qjrrenl and Deposil Accounts 38,623 Total cash funds 38,623 withr*aiAS 2￿F*M8￿ **ru)tlsll Unrestricted funds to n•arost £ Restricted funds Endowrnent funds to nearo$t £ Details to Mar•$t £ B2 Other monetary assets F￿￿1 to whlch 858et bèli rènt val l¢)ptlonall Details C05t loptlMall to whl¢h a$$•t bglongs ¢wr?nt ¥alu• l¢¥tlonall Details Cosl loptlonall B4 Assets retained for the charty's own use Fund to whlch liability relates Arn￿￿nt du8 10OKonall Wh8n du8 10Oionall Details B5 Liabilities Signed by one or two trustees on behalf of all the Iruslees SwJnalure Print Name Date of approval CCXX R1 accounts ISS} 0610712025 Annual General Meeting 2024 Leaders Report We currently have 24 chiLdren attendingvarious sessions and we have 4 chiLdren waiting to Start. I have now compLeted and passed my National Professional qualification for EarLyYears Leadership. I have also updated my Paediatric first aid. Overthe next few months aLI staff WILI be updating their safeguarding qualifications. Over the summer the preschooL room had a makeover. and the stage area removed. We are in the process of deveLoping the book corner which used to be on the stage. We have already purchased a new sofa and would like to buy new carpets and books. With the cost of wages increasing in April I would like to propose an increase in session fees for two years olds. It is currently £6.00 per hour and an increase to £7.00 wouLd bring us more aligned with South Gloucestershire. I wouLd also like to suggest an increase in our consumable fee to help cover costs. For chiLdren attending 15 hours or less this contribution WILI be £10.00 perterm. ChiLdren attending 16 hours or more will be asked to contribute £20.00 perterm. Treasurers Report 2024 This report is for the bank accounts dated September 2023 until August 2024. Income This Year Last year Fees £18.171 £25,244 EarLyyears entitLement £89,543 £44.950 Fundraising £208 £118 Donations £100 £100 Grants £8,000 Interest £145 Miscellaneous £4,974 Gross Income £113,141 £78,412 Expenditure This Year Last year Admin £528 £351 Equipment £414 £970 ConsumabLes £251 £256 Catering £369 £241 Rent £7,578 £7,542 Premise costs £24 £16 SaLaries £70,281 £67,410 Meetings £28 £24 MisceLlaneous £8,167 £3,751 Total £87,641 £80,643 Excess income over expenses This Year Last year £25.500 £12,779 As you can see from the accounts the preschool made a profit of £25,500. This money will helpto keep the preschooL runningwhile are numbers low in September. We have not yet repLaced the moneytaken from ourcontingencyfund. Thisfund is important because it will cover staff redundancies should the preschool ever cLose and is there in case of emergencies. Income The amount raised through fee paying children has reduced due to the fact that more chiLdren were able to claim the Early Years EntitLement. Fundraising this year included concept photography. book week and a table top saLe. Expenditure Admin costs such as phone top ups. internet box, printer paper and ink have increased this year. Salaries have increased due to the change in the national minimum wage in April 2024. Staff hourly rates were altered to meet this requirement. Miscellaneous expenses have increased this includes staff uniform, crafts and children's gifts. ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/ members of[North Common Pre School]** **On accounts for the year** 31[st] August 2024 **Charity no** 1004028 **ended (if any) Set out on pages** 1 and 2 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31[st] August 2024 - **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** 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:** J.Suffolk **Date:** 14[th] June 2025 ~~Ps |~~ **Name:** Janice Suffolk ~~Pe~~ **Relevant professional** MIAB **qualification(s) or body (if any):** **Address:** 30 Berenda Drive Longwell Green BS30 9YX 1 **October 2018** **IER**