## **Treasurers Report**
## **Presentation of Accounts**
## **2024-2025 School Year**
## **AGM 14.10.2025**
This brief report is to highlight pre-schools financial situation and the outlook for the future.
We are currently waiting for the Accountants to finish preparing the Accounts for the following years;
2019/2020 2020/2021 2021/2022 2022/2023
The accountants have stated that all of the above years accounts are almost ready to be finalised. They are currently waiting for some information from payroll with details of Payroll, HMRC and Pensions. Once this is received, the accounts will be finalised and can be filed with the Charities Commission.
For the year 2023/2024. These will be hopefully be with the accountant within the next couple of weeks. Once these have been finalised, they can be filed and all of the items outstanding with the Charities Commission will then be complete and up to date. I am hopeful that this will be complete by the end of 2025.
We can’t change the outcome of the previous years, whether it be profit or loss. The main focus should be on the current school year and looking to the future to ensure that Mollington Preschool.
The current year, the period beginning September 2025 to August 2026, the positions are full and we are currently projected to break even.
Mollington Pre-school is in a good position financially and this is down to the hard work of all of the staff. They have re-invented Mollington Pre-school to make it the success it currently is and we would officially like to thank everyone at Pre-school for their hard work and wish them a successful school year.
Final 11/06/2023
Mollington Pre-School
Registered Charity Number 1016320
Accounts for the Period Ended
31 August 2023
## **Mollington Pre-School Contents**
||**Page**|
|---|---|
|Approval statement|2|
|Profit and loss account|4|
|Balance sheet|5|
## **Mollington Pre-School Registered Charity Number 1016320**
## **Independent Examiner's Report on the Accounts**
Report to the trustees of Mollington Pre-School on the accounts for the period ended 31st August 2023 set out on pages 2 and 3
## **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 period under section 144 of the Charities Act 2011 (the Act) and that an independent examination is needed.
It is our responsibility to:
- examine the accounts under section 145 of the Act;
- follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Act; and
- state whether particular matters have come to our attention.
## **Basis of independent examiner's statement**
Our examination was carried out in accordance with General Directions given by the Charity Commissioners. 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 such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts.
## **Independent examiner's statement**
In the course of our examination, no matter has come to our attention:
1 - which gives us reasonable cause to believe that, in any material respect, the trustees have not met the requirements to ensure that:
- proper accounting records are kept in accordnance with section 130 of the Act; and
- accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
2 - to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Lounds & Co Chartered Accountants _22/04/2026_
367 Chester Road Little Sutton Ellesmere Port Cheshire CH66 3RQ
1
## **Mollington Pre-School Registered Charity Number 1016320 Income and Expenditure Account Period Ended 31 August 2023**
|**Sales**
Fees (Government funded)
Fees (Parents)
Fundraising
Interest received
**Expenditure**
Insurance costs
Rent
Equipment & Resources
Preschool reusables/consumables
Staff Salaries
Pensions
Staff training and welfare
Accountancy and payroll
Professional costs
H&S Compliance
Repairs and maintenance
Subscriptions
Sundry expenses
Office stationery and printing
Advertising
Telephone
**Excess of expenditure over income for the period**|**2023**
**£**
41,741
16,155
704
71
58,671
932
5,530
62
1,707
60,592
-
638
670
123
87
-
202
-
201
115
742
71,601
**(12,930)**|**2022**
**£**
59,548
15,574
638
6
75,766
906
5,640
397
1,317
64,983
-
286
624
50
-
23
208
486
116
231
702
75,969
**(203)**|
|---|---|---|
2
## **Mollington Pre-School Balance Sheet as at 31 August 2023**
|**Current assets**
Debtors
Sundry Debtors
Fundraising account
Current account
Deposit account
Petty Cash
**Current liabilities**
Accruals and Creditors
Deferred income
**Net assets**
**General Fund**
Balance at start of period
Excess of income over expenditure|4,659
292
1,210
151
2,155
673
239|**2023**
**£**
9,140
239
8,901
21,831
(12,930)
8,901|2,810
293
860
4,191
13,376
725
424|**2022**
**£**
22,255
424
21,831
22,034
(203)
21,831|
|---|---|---|---|---|
Approved by the committee:
Kayleigh Nichols Date: 22 April 2026
3
Final 11/06/2023
Mollington Pre-School
Registered Charity Number 1016320
Accounts for the Period Ended
31 August 2023
## **Mollington Pre-School Contents**
||**Page**|
|---|---|
|Approval statement|2|
|Profit and loss account|4|
|Balance sheet|5|
## **Mollington Pre-School Registered Charity Number 1016320**
## **Independent Examiner's Report on the Accounts**
Report to the trustees of Mollington Pre-School on the accounts for the period ended 31st August 2023 set out on pages 2 and 3
## **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 period under section 144 of the Charities Act 2011 (the Act) and that an independent examination is needed.
It is our responsibility to:
- examine the accounts under section 145 of the Act;
- follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Act; and
- state whether particular matters have come to our attention.
## **Basis of independent examiner's statement**
Our examination was carried out in accordance with General Directions given by the Charity Commissioners. 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 such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts.
## **Independent examiner's statement**
In the course of our examination, no matter has come to our attention:
1 - which gives us reasonable cause to believe that, in any material respect, the trustees have not met the requirements to ensure that:
- proper accounting records are kept in accordnance with section 130 of the Act; and
- accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
2 - to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Lounds & Co Chartered Accountants _22/04/2026_
367 Chester Road Little Sutton Ellesmere Port Cheshire CH66 3RQ
1
## **Mollington Pre-School Registered Charity Number 1016320 Income and Expenditure Account Period Ended 31 August 2023**
|**Sales**
Fees (Government funded)
Fees (Parents)
Fundraising
Interest received
**Expenditure**
Insurance costs
Rent
Equipment & Resources
Preschool reusables/consumables
Staff Salaries
Pensions
Staff training and welfare
Accountancy and payroll
Professional costs
H&S Compliance
Repairs and maintenance
Subscriptions
Sundry expenses
Office stationery and printing
Advertising
Telephone
**Excess of expenditure over income for the period**|**2023**
**£**
41,741
16,155
704
71
58,671
932
5,530
62
1,707
60,592
-
638
670
123
87
-
202
-
201
115
742
71,601
**(12,930)**|**2022**
**£**
59,548
15,574
638
6
75,766
906
5,640
397
1,317
64,983
-
286
624
50
-
23
208
486
116
231
702
75,969
**(203)**|
|---|---|---|
2
## **Mollington Pre-School Balance Sheet as at 31 August 2023**
|**Current assets**
Debtors
Sundry Debtors
Fundraising account
Current account
Deposit account
Petty Cash
**Current liabilities**
Accruals and Creditors
Deferred income
**Net assets**
**General Fund**
Balance at start of period
Excess of income over expenditure|4,659
292
1,210
151
2,155
673
239|**2023**
**£**
9,140
239
8,901
21,831
(12,930)
8,901|2,810
293
860
4,191
13,376
725
424|**2022**
**£**
22,255
424
21,831
22,034
(203)
21,831|
|---|---|---|---|---|
Approved by the committee:
Kayleigh Nichols Date: 22 April 2026
3