## **ANCELLS FARM COMMUNITY PRE-SCHOOL**
## **Independent examiner’s report to the trustees of Ancells Farm Community Preschool.**
I report on the accounts for the year ended 31 August 2022.
## **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 year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. 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.
- to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act: and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to 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 to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act. and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jane Capel, FCMA Think Smart Accounts Ltd 14 Farnborough Street Farnborough Hampshire GU14 8AG jane@thinksmartaccounts.com
Date: 25[th] August 2024
## **ANCELLS FARM COMMUNITY PRE-SCHOOL**
## **BALANCE SHEET AS AT 31 AUGUST 2021**
|**2021**
**£**
**£**
**FIXED ASSETS**
Cost
1956
Depreciation to date
1641
Net Book Value
315
**CURRENT ASSETS**
Debtors
1817
PAYE overpayment
736
Bank Savings account
10096
Bank Main account
4256
Cash
16904
**CREDITORS: AMOUNTS FALLING DUE**
**WITHIN ONE YEAR**
Trade Creditors
727
Wages/Pensions
147
PAYE Payable
0
Accrued accountancy
365
1239
**NET CURRENT ASSETS**
15980
**NET ASSETS**
15980
**CAPITAL AND RESERVES**
Unrestricted Funds
15980|**2020**
**£**
**£**
1956
1536
420
0
6118
8013
0
14130
0
0
1744
240
1984
12566
12566
12566|
|---|---|
Approved by the Committee:
Chairman …………………………. Treasurer ………………………….
Date ………………..
## **ANCELLS FARM COMMUNITY PRE-SCHOOL**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021**
|**2021**
**£**
**£**
**Incoming resources (unrestricted)**
Fees including HCC
46883
Donations
Fund-raising
48
Sweatshirt sales
Other income
Covid Grants
3380
Huggg Vouchers
551
**Total income**
50862
**Resources expended**
Wages and national insurance
35461
Pension
399
Rent
8609
Materials
626
Telephone and Wifi
46
PLA membership and insurance
776
Huggg Voucher payments
191
Accountancy
245
Payroll fees
336
Staff Training
95
Stationery
Advertising
IT supplies
449
Depreciation
105
Miscellaneous
108
**Total expenditure**
47447
**Net income/(deficit)**
3414
**STATEMENT OF RETAINED FUNDS**
Total brought forward
12566
Net income/(deficit)
3414
**Total funds carried forward**
15980|**£**
40650
596
6624
1028
163
776
120
-
34
-
265
140
89|**2020**
**£**
46789
-
349
10
-
47148
50485
-3337
15903
-3337
12566|
|---|---|---|
## **ANCELLS FARM COMMUNITY PRE-SCHOOL**
## **Independent examiner’s report to the trustees of Ancells Farm Community Preschool.**
I report on the accounts for the year ended 31 August 2022.
## **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 year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. 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.
- to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act: and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to 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 to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act. and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jane Capel, FCMA Think Smart Accounts Ltd 14 Farnborough Street Farnborough Hampshire GU14 8AG jane@thinksmartaccounts.com
Date: 25[th] August 2024