CHARITY COMMISSION
FOR ENGLAND AND WALES
Trustees, Annual Report for the period
From 1 August 2021 Period start dats To 31 July 2022 Period end date
Charity name: Holmes Chapel Community Preschool
Charity registration number: 1017112
Objectives and Activities
SORP reference
Summary of the purposes of
the charity as set.out in its
goveming document
Para1.17
The aims of the Preschool are to
enhance the development and
education of children under statutory
school age.
Summary of the main
activities in relation to those
purposes for the public
benefil, in particular, the
activities, projects or
services identified in the
accounts.
Statement Gonfiming
whether the trustees have
had regard to the guidance
ssued by Ihe Charity
Commission on public
benefit
Para 1.17 and
1.19
We offer appropriate play, education
and care facilities Icomplying with the
Early Years Foundation Stsge) to
hildren from 2 years old to school age,
within the local area.
Para1.18
The Trustsos have had regard to the
guldance Issued by the Charlty
Commission on public benefit.
Additional infomlation (optionall
You ma choose to include further statements where relevant atout:
SORP reference
Para 1.38
Policy on grant making
Para 1.38
Policy on social investment
including program related
investment
Par8 1.38
Contribution made by
volunteers
Other
Achievements and Performance
SORP reference
We have provided high quality
preschool sessional care for 29 children
throughout the year.
Summary ofthe main
achievements of the charity,
identifying the difference the
harity's work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Parn 1.20
We continue to meet EYFS requirements
and ensure that our staff aro trainèd to a
good standard.
We continue to organise regular
fundraising events during the year and
raise awareness of Proschool in the
Community.
From April 2022 we began off8ring 30
hour childcare to our families.
We have maintained the employment of
10 qualified staff members, together
with a cleaner and an administrator.
Additional information (optional}
You ma
choose to include further statements where relevant about:
Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objeGtives
set
Par8 1.41
Investment performan
against objectives
Para 1.41
Other
Financial Review
Review of the Charity's
financial position at the end
of the period
Para 1.21
Unfortunately 21122 was a quite a quiet
year at Preschool, particularly in some
of our afternoon sessions which had
very low attendance. We therefore made
the decision to trial 30 hour childcare
and offer thls to those familles who wor8
eligible, as we thought parents some
may book more sessions if eligiblè and
this then might fill up some of the
afternoon sessions. The increase of
National Living Wage has also increased
our expenditure beyond any increase in
our income from fees and FEEE130 hour
ments.
Holmes Chapel Community Preschool
keeps some reserves which are
designated to cover stsff redundancy
pay, to repairlreplaGe our Gurrent
preschool building when the need
arises.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22
Amount of reserves held
Reasons for holding zero
reserves
Details of fund materially in
deficit
Explanation of any
uncertainties about the
charity continuing as a going
cOnM
Para 1 22
£22,338
Parn 1.22
Para 1.24
Para 1.23
Additional infomiation loptionall
You ma
choose to include further statements where relevant aboul..
The chanty's principal
sources of funds (including
any fundraising)
Paia 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Parg 1.46
Other
Structure, Governance and Management
Description of charity's
trusts..
Type of governing document
Para 1.25
Constitution
How is the charity
constitLrted?
Para 1.2S
Community, Committee run group
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
truslees
Parg 1.25
Members are elected at our AGM in
October.
Additional infomiatlon {optlonall
You ma choose to include further statements where relevant about..
Policies and ProdureS
adopted for the induction
and training of trustees
Para 1.51
The charity's organisational
structure and any wider
network with which the
charity works
Para t 51
Relationship with any related
parties
Para 1.51
Other
Reference and Administrative detsils
Charit
name
Other name the chari
uses
Re
istered chant
numfr
Charity's principal address
Holmes Cha
I Communit Preschool
1017112
clo Holmes Chapel Primary School, Middlewich Road.
Holmes Chapel, Cheshire, CW4 7EB
Names of the charity trustees who manage the charlty
D¥tès actrd rf not for wholè
oar
Trustee name
Office lif any)
Name of p•rn¢n lor body) entitled
int trust•è
Ifan
Nigel Player
Vicky Groves
Dawn Caine-Bryant
Nikki Michiels
Katie Massey
Laura
Knightsbridge
Heather Harris
Joanne Matthews
Jayne Paynter
Kelly Galano
Jo Ollier
Until AGM in October 21
Until AGM in October 21
Until AGM in October 21
10
Until September 21
From AGM in October 21
12
Danielle Beach
13
14
15
16
17
18
19
20
orate Irustees- names of the directors at the date the re
Dir8etor name
ortwasa
roved
Name of trustees holding title to property belonging to the charity
Dates acted if not for whole
Trustee name
•ar
Funds held as custodian trustees on behalf of others
Description of the assets
held in this capacity
Name and objects of the
chartty on whose behalf the
assets are held and how Ihis
falls wilhin the custodian
charty's objects
Details of arrangemenls for
safe cuslody and
segregation of such assets
from the charity's own
assets
Additional Infomiatlon (optional)
Names and addresses of advisers {Optional infomiation)
Type of
Name
Address
adviser
Name of chief executiva or names of senior staff members {Optional information)
Exemptions from disclosure
Reason for non-disclosure of ke
rsonnel details
Other o
tional information
Declarations
The trustees declare that they have approved the trustees. report above.
Signed on behalf of the charity's trustses
Signature(s}
Full namds}
Position leg Secretary,
Chair, etc}
Nigel Player
Chair
erson
Date
24 May 23
**----- Start of picture text -----**
Holmes Chapel Community Pre-School Charity No
(if any) 1017112
Annual accounts for the period
Period end
Period start date 01/08/2021 To date 31/07/2022
**----- End of picture text -----**
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
1,629
-
-
1,629
500
3,304
-
-
3,304
5,768
69,153
-
-
69,153
79,472
4
-
4
6
-
-
-
-
-
-
-
-|
|---|---|
||74,090
-
-
74,090
85,746|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
82,122
-
-
82,122
86,859|
||82,122
-
-
82,122
86,859|
|||
||8,032
-
-
-
8,032
-
1,113
-|
||-
-
-
-
-|
||8,032
-
-
-
8,032
-
1,113
-|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||8,032
-
-
-
8,032
-
1,113
-|
||46,630
-
-
46,630
47,743|
||38,598
-
-
38,598
46,630|
|||
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01
-
2,156
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
2,156
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
2,464
-
-|
|||2,156|-|-
2,156|2,464|
|||-
43
-
36,991|-
-
-
-|-
-
- 43
-
-
-
36,991||
||||||-
-
-
45,038|
|||37,034|-|-
37,034|45,038|
||||||872|
|||592|-|- 592||
|||||||
|||36,442|-|-
36,442|44,166|
|||||||
|||38,598|-|**-**
38,598|46,630|
||||||-
-|
|||-
-|-
-|- -
-
-||
|||||||
|||38,598|-|-
38,598|46,630|
|||-
38,598|-|-
-
- 38,598
-||
||||||-
-
46,630|
|||38,598|-|-
38,598|46,630|
|||Signature||Print Name|Date of
approval
dd/mm/yyyy|
CC17a (Excel)
16/05/2023
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
|Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.
Disclosure of any uncertainties that make the
going concern assumption doubtful;
An explanation as to those factors that support
the conclusion that the charity is a going
concern;|
**_N/A_**
**_N/A_**
**_N/A_**|
|---|---|
## **1.3 Change of accounting policy**
**----- Start of picture text -----**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the change in accounting policy; N/A
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; N/A
and
(iii) the amount of the adjustment for each line affected N/A
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
**----- End of picture text -----**
**----- Start of picture text -----**
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes*
No* * -Tick as appropriate
Please disclose:
(i) the nature of any changes; N/A
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and N/A
(iii) where practicable, the effect of the change in one or N/A
more future periods.
**----- End of picture text -----**
**1.5 Material prior year errors**
|Yes*
No*
No material prior
**_Please disclose_**
**_(i) the nature of_**
**_(ii) for each pri_**
**_amount of the c_**
**_affected; and_**
**_(iii) the amount_**
**_earliest prior pe_**|year erro|r have been identified in the reporting period (3.47 FRS 102 SORP).|
|---|---|---|
||
|* -Tick as appropriate|
||**_:_**
**_the prior_**
**_or period_**
**_orrection_**
**_of the co_**
**_riod pres_**|**N/A**
**N/A**
**_N/A_**
**_period error;_**
**_presented in the accounts, the_**
**_for each account line item_**
**_rrection at the beginning of the_**
**_ented in the accounts._**|
CC17a (Excel)
16/05/2023
3
## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**----- Start of picture text -----**
Please provide a description
of the nature of each change
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated
**----- End of picture text -----**
CC17a (Excel)
16/05/2023
4
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
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.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service 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**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
**----- Start of picture text -----**
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
equivalents with a maturity date less than one year. These include cash on deposit and cash
Current asset investments
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts - - - - -
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities 1,629 - - 1,629 500
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 1,629 - - 1,629 500
Charitable FUNDRAISING
activities: 3,304 - - 3,304 5,768
- - - - -
- - - - -
Other - - - - -
Total 3,304 - - 3,304 5,768
Other trading FEES/FUNDING
activities: 68,788 - - 68,788 79,027
UNIFORM SALES 365 - - 365 445
FURLOUGH SCHEME - - - - -
Other - - - - -
Total 69,153 - - 69,153 79,472
Income from Interest income 4 - - 4 6
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 4 - - 4 6
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 74,090 - - 74,090 85,746
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
**----- Start of picture text -----**
This year
Description £
Government grant 1 -
Government grant 2 -
Government grant 3 -
Other Coop Community Fund
1,629
Total 1,629
Last year
Description £
Government grant 1 -
Government grant 2 -
Government grant 3 -
Other GRANT FOR PPE FROM TESCO
500
Total
500
This year Last year
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in income.
This year Last year
Please give details of other forms of
government assistance from which
the charity has directly benefited.
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
**----- Start of picture text -----**
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
This year Last year
Please provide details of the
accounting policy for the recognition
and valuation of donated goods,
facilities and services.
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of other forms of
other donated goods and services not
recognised in the accounts, eg
contribution of unpaid volunteers.
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants
- - - - -
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
- - - - -
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities - - - - - - - -
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Rent/utilities, Maintenance, Phone 5,145 - - 5,145 5,189 - - 5,189
Ins, admin, Legal & Prof, s/ware, ads 3,084 - - 3,084 3,413 - - 3,413
Wages, Empr's Pension, training 68,324 - - 68,324 69,442 - - 69,442
Purchases,uniform,PPE,Depr'n,chgs,sundry 5,569 - - 5,569 8,815 - - 8,815
Total other expenditure 82,122 - - 82,122 86,859 - - 86,859
TOTAL EXPENDITURE 82,122 - - 82,122 86,859 - - 86,859
**----- End of picture text -----**
## **Other information:**
**Analysis of expenditure on charitable activities**
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**----- Start of picture text -----**
This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of undertaken funding of
Costs year Costs year
directly activities directly activities
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
312 312
- -
- -
- -|
|---|---|
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## **Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**This year:**
**Last year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**Last year**
**£**
**£**
67,559 63,316
- -
823 713
- -|
|---|---|
||68,382 64,029|
|||
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
## **TRUE**
|**Band**
**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**
**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**£90,000 to £99,999**
**£100,000 to £109,999**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**Number of employees**|
|---|---|
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|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**|**This year**
**Last year**
**Number**
**Number**
- -
- -
- -
10 10|
|---|---|---|
|||10 10|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**This year**
**Last year**
**This year**
**Last year**
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**
**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**This year**
**Last year**
**£**
**£**
- -
|
|---|---|
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## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**
**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
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## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**This year**
**£**
749
|**Last year**
**£**
823|
|---|---|---|
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
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## **Section C Notes to the accounts (cont)**
**Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
**14.1 Cost or valuation**
|**14.1 Cost or valuation**||||||||
|---|---|---|---|---|---|---|---|
|||**Freehold land**
**buildings**
**£**|**&**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|At the beginning of the year|||-|-|-|5,558|5,558|
|Additions|||-|-|-|230|230|
|Revaluations|||-|-|-|-|-|
|Disposals|||-|-|-|-|-|
|Transfers *|||-|-|-|-|-|
|At end of the year|||-|-|-|5,788|5,788|
|**14.2 Depreciation and impairments**||||||||
||****Basis**|SL or RB (Straight
Line or Reducing
Balance)||SL or RB|SL or RB|SL or RB|SL or RB|
||**** Rate**|||||||
|||||||||
|At beginning of the year|||-|-|-|3,094|3,094|
|Disposals|||-|-|-|-|-|
|Depreciation|||-|-|-|539|539|
|Impairment|||-|-|-|-|-|
|Transfers*|||-|-|-|-|-|
|At end of the year|||-|-|-|3,633|3,633|
|**14.3 Net book value**||||||||
|Net book value at the beginning of the|year||-|-|-|2,464|2,464|
|Net book value at the end of the year|||-|-|-|2,155|2,155|
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## **14.4 Impairment**
**----- Start of picture text -----**
This year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
Last year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide: This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets been - -
carried under the cost model.
14.6 Other disclosures
This year Last year
£ £
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of - -
tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition of tangible - -
fixed assets.
(iii) Details of the existence and carrying amounts of property, plant and
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
**----- End of picture text -----**
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
**Trade debtors Prepayments and accrued income Other debtors**
**----- Start of picture text -----**
This year Last year
£ £
- -
43.0 -
- -
43.0 -
**----- End of picture text -----**
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
||- -|
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## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - - -
- - - -
- - - -
- - - -
- - - -
280 450 - -
-
110 - -
**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**|
|---|---|
||280
560
- -|
## **20.2 Deferred income**
|**20.2 Deferred income**||
|---|---|
|**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**|
||- -|
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**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
36,991 45,038
- -|
||36,991 45,038|
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
CAPITAL ACCOUNT UR 46,630 74,090 - 82,122 - - 38,598
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 46,630 74,090 - 82,122 - - 38,598
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
CAPITAL ACCOUNT UR 47,743 85,746 - 86,859 - - 46,630
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 47,743 85,746 - 86,859 - - 46,630
**----- End of picture text -----**
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CHARITY COMMISSION
FOR ENGLAND ANO WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trustees
HOLMES CHAPEL COMMUNITY PRE-SCHOOL
On accounts for the year
ended
31ST JULY 2022
Chartty no
(If any)
1017112
Set out on pages
I report to the trustees on my examination
charity l.the Trust.) for the year ended 31,
th8
ccounts of the above
2021
Responsibilitles and
basis of report
As the charity's trustees, you are responsible for the preparalion of the
accounts in accordanGe with the requirements of the Charities Act 2011
('the AGt').
I report in respect of my examination of the Trust's accounts carried out
under section 145 of Ihe 2011 Acl and in carying Out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)Ib) of the Act.
Independent
examlnerfs statement
I have completed my examination. I confim thal no material matters have
come lo my attention in connection with the examination (other than that
disclosed below "} which gives me cause to believe that in, any material
respect=
the accounting records were not kept in accordance with section 130
of Ihe Charities Act; or
the aGGounts did not accord with the accounting records,. or
the accounts did nol comply with the applicable requirements
conmIng the form and content of accounts set out in the Charities
{Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fair, view whiGh is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection
with the examination to which attention should be drawn in this report in
order to enable a proper understanding of the acGounts to be reached.
' Ple8se d
words in the brackets rf th8y do nol 8ppIy.
Slgned:
Date:
Name:
TIMOTHY C SELFE
Relevant professional
qualification(s) or body
Ilf any):
FCPA
IER
Oct 2018
Address:
1 MIDDLEWICH ROAD
HOLMES CHAPEL. CHESHIRE
CW4 7EA
Section B
Disclosure
Only complete if the examiner needs to highlight material matters of conrn
(see CC32, Ind8pendent examination of charity accounts". directions and
guidance for examiners).
Giv• here brief dotalls of
any items that the
examiner wishes to
disclose.
IER
Oct 2018