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2022-12-31-accounts

Trustees’ Annual Report for the period From Period start date To Period end date

Charity name:

Charity registration number:

Objectives and Activities

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SORP reference
Summary of the purposes Para 1.17 To enhance the development and education of
of the charity as set out children under statutory
in its governing school age through play.
document
To develop strong links to carers (parents,
grandparents, childminders etc) to encourage
them to understand children’s needs and to
encourage and promote communication
between Preschool and Community
Summary of the main Para 1.17 and To provide a childcare setting for families in the
1.19
activities in relation to surrounding area that offers learning through
those purposes for the play; in a safe, stimulating, fun and caring
public benefit, in environment under the EYFS structure.
particular, the activities,
projects or services
identified in the
accounts.
Statement confirming Para 1.18 The committee has acted in the best
whether the trustees interests of the preschool to ensure
have had regard to the good governance, and therefore
guidance issued by the allowing the preschool to continue its
Charity Commission on valuable benefit to the local
public benefit community, by providing high quality
childcare and EYFS education.
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Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment

Para 1.38 Contribution made by volunteers Other

Achievements and Performance

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SORP reference
The preschool has survived a very
difficult time post-Covid 19. Covid and
the restrictions this brought had a
Summary of the main massive impact on the recruitment of
Para 1.20
achievements of the new self funding and local authority
charity, identifying the funded children, and this had a left the
difference the charity’s charity in a very uncertain position
work has made to the going forward.
circumstances of its The recruitment of a new committee,
beneficiaries and any although smaller than the previous,
wider benefits to society has brought a new approach to
as a whole. recruitment, with enhanced use of
social media and digital marketing.
This combined with renewed staff
morale and better arrangements for
staff contracts and leave, have had a
huge positive impact on the situation
and the prechool now has full sessions
every day, and recruitment for the
future looks very positive with waiting
lists in place for some periods. This
upswing in recruitment allows us to
provide the valuable services of the
preschool to the wider community,
allowing parents and carers an
additional choice of childcare and EYFS
provision.
Feedback from parents and carers
remains very, very strong in the
positive and as a committee we have
received zero complaints this year. The
most recent levers have settled very
well in to primary school, which is a
great achievement given the
disruptions Covid-19 saw to their
preschool experience.
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Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against Para 1.41

objectives set Performance of fundraising activities Para 1.41 against objectives set Investment performance Para 1.41 against objectives Other

Financial Review

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Review of the charity’s Para 1.21 Income was £47,078.99 and
financial position at the expenditure was £59,402. 98
end of the period
Statement explaining the Para 1.22 We try to hold approx 4000gbp in the
policy for holding account to cover staff wages, as the
reserves stating why they timing of our funding payments from
are held Devon County Council sometimes fall
after staff’s pay date.
Amount of reserves held Para 1.22 4179gbp
Reasons for holding zero Para 1.22
reserves
Details of fund materially Para 1.24
in deficit
Explanation of any Para 1.23 The charity is in a good day to day
uncertainties about the financial standing, with good ongoing
charity continuing as a recruitment of children and secure
going concern funding model.
It is however increasingly difficult to
recruit committee members, as the
committee tends to be formed of
parents and carers of children
attending the setting. When these
children move on, so often to
committee members choose to leave
the committee.
We have began to explore if there is an
alternative set up, or changes to
committee recruitment that could
improve this situation and are
confident that a solution can be found
this year to ensure the continued
success of the preschool, and good
charity governance.
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Additional information (optional)

You may choose to include further statements where relevant about:

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The charity’s principal
sources of funds Para 1.47
(including any
fundraising)
Investment policy and
objectives including any Para 1.46
social investment policy
adopted
A description of the Para 1.46
principal risks facing the
charity
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other

Structure, Governance and Management

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Description of charity’s
trusts:
Type of governing Para 1.25 Preschool learning alliance
document
(trust deed, royal
charter)
How is the charity Para 1.25 Unincorporated trust run by a
constituted? committee.
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25 Appointed by existing members and
methods including details elected at the Annual General
of any constitutional Meeting held in the Autumn Term each
provisions e.g. election to year.
post or name of any Duties carried out as
person or body entitled above by the Constitution mentioned
to appoint one or more
trustees
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Additional information (optional)

You may choose to include further statements where relevant about:

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Policies and procedures
adopted for the induction Para 1.51
and training of trustees
The charity’s
organisational structure Para 1.51
and any wider network
with which the charity
works
Relationship with any Para 1.51
related parties
Other
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Reference and Administrative details

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Charity name Roborough Preschool
Other name the charity
uses
Registered charity 1022385
number
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Charity’s principal Roborough Methodist Church
address
Bickleigh Down Road
Roborough, PLYMOUTH. Devon
Postcode PL6 7AG
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Names of the charity trustees who manage the charity

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Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
1 Mr Ashley Meads Chairperson
Mr Nicholas Secretary
2
Winpenny
Mrs Hannah Vice-Chair
3
Canning-Meads
Miss Rachel Treasurer
4
Jagger
Marie Bounsall Vice-Treasurer
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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Corporate trustees – names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Ashley Meads

Position (eg Chairperson Secretary, Chair, etc)

Date 10/10/2022

Actuals Actuals Actuals Actuals Actuals Actuals
No of working Days 20 20 25 15 15 20
01/21 02/21 03/21 Budget Spring Term 04/21 05/21 06/21
No of Sessions 40.00 40.00 50.00 130.00 30.00 30.00 40.00
Price per Session £17.50
No of 2 yr olds 0.00 0.00 0.00 0.00 0.00 0.00
Value of Govt Funding per 2 yr old child 0.00 0.00 0.00 0.00 0.00 0.00
No of 3 yr olds 7.00 7.00 7.00 7.00 7.00 7.00
Value of Govt Funding per 3 yr old child per hour 4.16 4.16 4.16 4.16 4.16 4.16
No of 4 yr olds 1.00 1.00 1.00 7.00 7.00 7.00
Value of Govt Funding per 4 yr old child 4.16 4.16 4.16 4.16 4.16 4.16
01/21 02/21 03/21 Budget Spring Term 04/21 05/21 06/21
Income
Fees Paid 367.50 105.00 490.00 962.50 140.00 992.50 1,057.50
Funding Received 9,220.00 686.40 4,021.28 13,927.68 13,241.28 1,639.32
Top up Funding DCC Autumn 20 50% 5,004.54 5,004.54
Grants Received 0.00
Fundraising 1 10.61 10.61 5.85
Fundraising 2 0.00
Fundraining 3 0.00
Other Income 0.00
Total Income 9,587.50 802.01 9,515.82 19,905.33 13,381.28 2,637.67 1,057.50
Expenditure
Salaries fxed inc NI & pension 4,057.62 4,227.22 4,259.40 12,544.24 4,007.82 4,431.20 4,243.90
Salaries Variable eg Overtme, agency 18.40 115.30 245.48 379.18 0.00 0.00 0.00
BT Line 34.99 35.69 35.59 106.27 36.71 36.56 37.01
Rent 975.00 942.50 1,917.50 0.00 942.50 0.00
Insurance 0.00
Mobile Phone 7.13 7.13 7.13 21.39 7.21 7.21 7.21
Admin/Apex accountng 0.00 46.00
Tapestry 0.00 121.20
Twinkl 0.00
OFSTED Fee 0.00
Snacks for Children 22.98 16.08 49.86 88.92 22.65 30.36
Tea & Cofee 0.00 0.00
Children's Consumables 5.55 5.00 2.61 13.16 50.53 25.18
Ofce Supplies 29.00 4.85 57.35 91.20 16.25 27.40
Cleaning supplies 31.54 16.56 173.07 221.17 23.09 93.36
Other Running Costs 14.39 8.10 22.49 210.99
Staf Gifs 0.00
Training 8.40 8.40 70.00
Children's Partes 0.00
Children's Gifs 0.00
First Aid Supplies 0.00
staf/childrens uniforms 0.00
Toys 36.08 36.08
Total Expenditure 4,221.60 5,410.93 5,817.47 15,450.00 4,612.45 5,593.77 4,288.12
Surplus/Defcit **5,365.90 ** (4,608.92) 3,698.35 4,455.33 **8,768.83 ** **(2,956.10) ** (3,230.62)
income
No of Sessions
Average Income per Session
Average Number of Children per session

Income per child per session

Expenditure

No of Sessions

Average Cost per Session

Breakeven average children required per session (funded/non Funded) No of only Funded Children for Breakeven for year

Actuals Actuals Actuals Actuals Actuals Actuals
15 15 15 20 15
07/21 08/21 Budget Summer Term 09/21 10/21 11/21 12/21 Autumn Term Spring/Summer Full Year 2021
30.00 0.00 130.00 30.00 30.00 40.00 30.00 130.00 390.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
7.00 7.00 7.00 7.00 7.00 7.00 0.00
4.16 4.16 4.20 4.20 4.20 4.20 0.00
7.00 7.00 7.00 7.00 7.00 7.00 0.00
4.16 4.16 4.20 4.20 4.20 4.20 0.00
07/21 08/21 Budget Summer Term 09/21 10/21 11/21 12/21 Budget Autumn Term Annual Budget
777.50 140.00 3,107.50 217.50 1,153.75 1,104.50 577.50 3,053.25 4,070.00 7,123.25
1,639.32 16,519.92 4,914.00 1,182.20 6,096.20 30,447.60 36,543.80
0.00 0.00 5,004.54 5,004.54
0.00 0.00 0.00
5.85 6.26 6.26 22.72
0.00 0.00 0.00
0.00 0.00 0.00
24.00 24.00 0.00 24.00
2,440.82 140.00 19,657.27 5,131.50 1,153.75 2,286.70 583.76 9,155.71 39,522.14 48,718.31
4,290.01 4,259.05 21,231.98 4,174.48 4,174.08 4,168.72 4,174.28 16,691.56 33,776.22 50,467.78
0.00 0.00 379.18 379.18
36.56 37.13 183.97 36.56 38.00 38.43 37.54 150.53 290.24 440.77
1,040.00 1,982.50 0.00 0.00 0.00 1,137.50 1,137.50 3,900.00 5,037.50
632.85 632.85 0.00 632.85 632.85
7.21 7.21 36.05 7.21 7.21 7.21 7.21 28.84 57.44 86.28
33.00 79.00 33.00 300.00 333.00 79.00 412.00
121.20 0.00 121.20 121.20
0.00 0.00 0.00 0.00
0.00 50.00 50.00 0.00 50.00
51.30 104.31 33.02 45.54 14.37 92.93 193.23 286.16
0.00 0.00 0.00 0.00
74.42 150.13 93.22 93.22 163.29 256.51
57.00 100.65 78.86 78.86 191.85 270.71
137.54 253.99 4.61 23.08 27.69 475.16 502.85
210.99 31.13 33.60 64.73 233.48 298.21
0.00 0.00 0.00 0.00
70.00 0.00 78.40 78.40
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 46.50 46.50 0.00 46.50
0.00 0.00 36.08 36.08
0.00
4,999.63 5,663.65 25,157.62 4,504.46 4,603.42 4,316.58 5,370.90 18,795.36 40,607.62 59,402.98
(2,558.81) (5,523.65) (5,500.35) **627.04 ** **(3,449.67) ** **(2,029.88) ** (4,787.14) (9,639.65) (1,085.48) (10,684.67)
9,155.71
130.00
70.43
5.70

12.36 18,795.36 130.00 144.58 11.70 12.74

20
20
25
15
20
20
15
01/22
02/22
03/22 Budget Spring Term
04/22
05/22
06/22
07/22
08/22 Budget Summer Term
40.00
40.00
50.00
130.00
30.00
40.00
40.00
30.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
7.00
4.20
4.20
4.20
4.16
4.16
4.16
4.16
4.16
1.00
1.00
1.00
7.00
7.00
7.00
7.00
7.00
4.20
4.20
4.20
4.16
4.16
4.16
4.16
4.16
01/22
02/22
03/22 Budget Spring Term
04/22
05/22
06/22
07/22
08/22 Budget Summer Term
1,610.00
1,207.50
1,610.00
4,427.50
805.00
805.00
8,722.35
2,907.45
11,629.80
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10,332.35
1,207.50
4,517.45
16,057.30
805.00
0.00
0.00
0.00
0.00
805.00
4,260.00
4,260.00
4,260.00
12,780.00
4,260.00
4,260.00
0.00 0.00
36.56 36.56 36.56 109.68 36.56 36.56
950.00 950.00 1,040.00 1,040.00
0.00 0.00
7.21 7.21 7.21 21.63 0.00
50.00 50.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
100.00 100.00 100.00 300.00 100.00 100.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
25.00 25.00 25.00 75.00 25.00 25.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
4,428.77 5,378.77 4,478.77 14,286.31 5,461.56 0.00 0.00 0.00 0.00 5,461.56
**5,903.58 ** (4,171.27) 38.68 **1,770.99 ** (4,656.56) 0.00 0.00 0.00 0.00 (4,656.56)
16,057.30
130.00
123.52
8.10

15.25 14,286.31 130.IXI 109.89 7.21 12.74

15
20
20
15
09/22
10/22
11/22
12/22 Budget Autumn Term
Spring/Summer
30.00
40.00
40.00
30.00
Full Year 2022
130.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7.00
7.00
7.00
7.00
0.00
4.16
4.16
4.16
4.16
0.00
7.00
7.00
7.00
7.00
0.00
4.16
4.16
4.16
4.16
0.00
09/22
10/22
11/22
12/22 Budget Autumn Term
Spring/Summer
Full Year 2022
0.00
5,232.50
5,232.50
0.00
11,629.80
11,629.80
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Full Year 2022
0.00
0.00
0.00
0.00
0.00
16,862.30
16,862.30
0.00
17,040.00
17,040.00
0.00 0.00 0.00
0.00 146.24 146.24
0.00 1,990.00 1,990.00
0.00 0.00 0.00
0.00 21.63 21.63
0.00 50.00 50.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 400.00 400.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 100.00 100.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00
0.00 0.00 0.00 0.00 0.00 19,747.87 19,747.87
0.00 0.00 0.00 0.00 0.00 (2,885.57) (2,885.57)

Treasurers Report as at 30th Sept 2021

Description

Year To Date Surplus/Deficit Jan 21- Aug 21 Predicted Surplus/ Deficit Jan 21- Dec21 Predicted Surplus/ Deficit Number of funded Children needed per session for Break even Income Jan 21- Aug 21 Income Jan 21- Dec 21 Expenditure Jan 21 -Aug 21 Expenditure Jan 21 -Dec 21 Key Expenditure Items Jan- Aug 21 then FY

Key Income Items Items Jan- Aug 21 then FY

Bank Balance (need to keep £10,000 in case of redundancy costs and Liquadator Fees Predicted Year End Bank Balance

Sep Commentary

Predicted deficit for Spring and Summer Term was realised Loss of children to school in Autumn Term Insurance more expensive than forecasted in March Other cost includes £196 waste bill from SHDC not included in March figures Summer Term Loss £5.5k Unlikely to receive any further top up funding for Covid 19 reduced numbers Number of children required for breakeven per session is 13 reduced from 14, due to r Number of children on Role is 13 Average Number of children per session is 5.7 Number of Fee paying children is 4 Number of funded children is 9

Latest Forecast
Latest Forecast
Latest Forecast
Key Items
03/31/2021
04/30/2021
06/30/2021
Latest Forecast
09/30/2021
4,455.33
13,224.16
6,254.93
(2,755.74)
(2,694.01)
(2,736.33)
12.60
13.97
13.70
39,652.33
39,701.33
38,412.50
42,408.07
42,395.34
41,148.83
Salaries
36,218.52
35,567.32
34,624.04
Rent
4,257.50
4,257.50
3,867.50
Cleaning
271.17
284.26
532.90
Insurance
363.93
650.00
632.85
Other
1,296.94
1,636.26
1,491.54
Funding Received
28,669.68
29,488.68
30,447.60
Top Up Funding Autumn 2020
5,004.54
5,004.54
5,004.54
Fees Paid
5,967.50
5,197.50
4,070.00
Other
10.61
10.61
40.46
s; Estmate £5,500 (2021))
25,600.28
32,918.03
26,053.80
reduced salary costs, less overtme etc
(417.98)
(1,045.02)
(10,684.67)
12.74
39,562.60
48,718.31
40,607.62
59,402.98
50,846.96
5,037.50
502.85
632.85
2,382.82
36,543.80
5,004.54
7,123.25
46.72
17,566.57
7,299.88

reduced salary costs, less overtime etc

Funding

In the term after they are 3 a child gets

15 funded hours 195
plus 15 funded hours if both parents work 195
Current Funding rate is £4.20 per hour 3/4yo
£5.04 per hour 2 yo

Hours per Term Hours per term

As at 30/09/21

Monday Monday Tuesday Tuesday Wednesday
AM PM AM PM AM
1 Eliya Eliya Eliya
2 Noah Noah Noah Noah Noah
3 Kicky Kicky Kicky Kicky Kicky
4 Fraser M Fraser M Fraser M Fraser M
5 Jaxon
6 Sebaston Sebaston Sebaston
7 Isabella
8 Brody
9 Georgia Georgia Georgia Georgia Georgia
10 Molly
11 Fraser Fraser
12
13
Total 7 5 7 6 6
As at 31/10/21
Monday Monday Tuesday Tuesday Wednesday
AM PM AM PM AM
1 Eliya Eliya Eliya
2 Noah Noah Noah Noah Noah
3 Kicky Kicky Kicky Kicky Kicky
4 Fraser M Fraser M Fraser M Fraser M
5 Jaxon
6 Sebaston Sebaston Sebaston
7 Isabella
8 Brody
9 Georgia Georgia Georgia Georgia Georgia
10 Molly
11 Fraser Fraser
12
13
Total 7 5 7 6 6
Weekly Fee

As at 01/01/22

----- Start of picture text -----
Total
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Monday Monday Tuesday Tuesday Wednesday
AM PM AM PM AM
1 Eliya Eliya Eliya
2 Noah Noah Noah Noah Noah
3 Kicky Kicky Kicky Kicky Kicky
4 Fraser M Fraser M Fraser M Fraser M
5 Jaxon Jaxon Jaxon
6 Sebaston Sebaston
7 Isabella Isabella Isabella
8 Brody
9 Georgia Georgia Georgia Georgia Georgia
10 Molly
11 Fraser Fraser Fraser Fraser
12
13 Bonnie Bonnie Bonnie Bonnie Bonnie
14 Lacey Lacey Lacey Lacey Lacey
15 Lucia Lucia Lucia Lucia Lucia
8 8 8 8 9

Weekly Fee

Fee Paid
Wednesday Thursday Thursday Friday Friday Total per week
PM AM PM AM PM £17.50
Eliya Eliya Eliya Eliya Eliya 8
Noah Noah Noah Noah Noah 10
Kicky Kicky Kicky 8
Fraser M Fraser M 6
Jaxon 2 £35.00
Sebaston 4 £70.00
1 £17.50
1 £17.50
Georgia Georgia Georgia Georgia Georgia 10 £175.00
Molly 2 £35.00
2 £35.00
William William 2 £35.00
Bonnie 1 £17.50
4 7 5 6 4 57
Fee Paid
Wednesday Thursday Thursday Friday Friday Total per week
PM AM PM AM PM £17.50
Eliya Eliya Eliya Eliya Eliya 8
Noah Noah Noah Noah Noah 10
Kicky Kicky Kicky 8
Fraser M Fraser M 6
Jaxon 2 £35.00
Sebaston 4 £70.00
1 £17.50
1 £17.50
Georgia Georgia Georgia Georgia Georgia 10 £175.00
Molly 2 £35.00
2 £35.00
William William 2 £35.00
Bonnie 1 £17.50
4 7 5 6 4 57
Fee Paid
Wednesday Thursday Thursday Friday Friday Total per week
PM AM PM AM PM £17.50
Eliya Eliya Eliya Eliya Eliya 8
Noah Noah Noah Noah Noah 10
Kicky Kicky Kicky 8
Fraser M Fraser M 6
Jaxon Jaxon Jaxon 6
Sebaston 3 £52.50
Isabella Isabella Isabella 6 £17.50
1 £17.50
Georgia Georgia Georgia Georgia Georgia 10 £175.00
Molly 2 £35.00
4 £70.00
William William 2 £35.00
5
5
5
6 7 5 6 6 81

£5.04

Total
Fees Paid Funded
Funded Per
To be
per Term hours Term Paid Sep Paid Nov
£4.20
£0.00 390 £1,638.00 75% 25%
£0.00 390 £1,638.00 75% 25%
£0.00 390 £1,638.00 75% 25%
£0.00 390 £1,638.00 75% 25%
£455.00 £0.00
£910.00 £0.00
£227.50 £0.00
£227.50 £0.00
£2,275.00 £0.00
£455.00 £0.00
£455.00 £0.00
£455.00 £0.00
£227.50 £0.00
£5,687.50 **£6,552.00 ** **£4,914.00 ** £1,638.00
£437.50

£5.04

£5.04
Total
Fees Paid Funded
Funded Per
To be
per Term hours Term Paid Sep Paid Nov
£4.20
£0.00 390 £1,638.00 75% 25%
£0.00 390 £1,638.00 75% 25%
£0.00 390 £1,638.00 75% 25%
£0.00 390 £1,638.00 75% 25%
£455.00 £0.00
£910.00 £0.00
£227.50 £0.00
£227.50 £0.00
£2,275.00 £0.00
£455.00 £0.00
£455.00 £0.00
£455.00 £0.00
£227.50 £0.00
£5,687.50 **£6,552.00 ** **£4,914.00 ** £1,638.00
£437.50

£5.04

£5.04
Total
Fees Paid Funded
Funded Per
To be
per Term hours Term Paid Jan Paid Mar
£4.20
£0.00 390 £1,638.00 75% 25%
£0.00 390 £1,638.00 75% 25%
£0.00 390 £1,638.00 75% 25%
£0.00 390 £1,638.00 75% 25%
£0.00 390 £1,638.00 75% 25%
£682.50 £0.00
£227.50 195 £982.80 75% 25%
£227.50 £0.00
£2,275.00 £0.00
£455.00 £0.00
£910.00 £0.00
£455.00 £0.00
£0.00 195 £819.00 75% 25%
£0.00 195 £819.00 75% 25%
£0.00 195 £819.00 75% 25%
£5,232.50 **£11,629.80 ** **£8,722.35 ** £2,907.45
£402.50
No of working Days 20 20 25
01/21 02/21 03/21
No of Sessions 40.00 40.00 50.00
Price per Session £17.50
No of 2 yr olds 0.00 0.00 0.00
Value of Govt Funding per 2 yr old child 0.00 0.00 0.00
No of 3 yr olds 7.00 7.00 7.00
Value of Govt Funding per 3 yr old child per hour 4.16 4.16 4.16
No of 4 yr olds 1.00 1.00 1.00
Value of Govt Funding per 4 yr old child 4.16 4.16 4.16
01/21 02/21 03/21
Income
Fees Paid 332.50 315.00 542.50
Funding Received 5,184.00 4,147.20 4,147.20
Grants Received
Fundraising 1
Fundraising 2
Fundraining 3
Other Income

Total Income 5,516.50 4,462.20 4,689.70

Expenditure

Salaries fxed inc NI & pension 4,434.02 4,434.02 4,434.02
Salaries Variable eg Overtme, agency 225.00 225.00 225.00
BT Line 34.99 34.99 34.99
Rent 650.00 487.50 650.00
Insurance 45.49 45.49 45.49
Mobile Phone 7.15 7.15 7.15
Admin/Apex accountng 11.00 11.00 11.00
Tapestry 10.00 10.00 10.00
Twinkl 6.25 6.25 6.25
OFSTED Fee 4.17 4.17 4.17
Snacks for Children 25.00 25.00 25.00
Tea & Cofee 5.00 5.00 5.00
Children's Consumables 15.00 15.00 15.00
Ofce Supplies 10.00 10.00 10.00
Cleaning supplies 10.00 10.00 10.00
Other Running Costs
Staf Gifs
Training
Children's Partes
Children's Gifs 24.00
First Aid Supplies
staf uniforms
Toys
Total Expenditure 5,493.07 5,330.57 5,517.07
Surplus/Defcit 23.43 (868.37) (827.37)
15
20
20
15
Budget Spring Term
04/21
05/21
06/21
07/21
08/21 Budget Summer Term
30.00
40.00
40.00
30.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7.00
7.00
7.00
7.00
7.00
4.16
4.16
4.16
4.16
4.16
7.00
7.00
7.00
7.00
7.00
4.16
4.16
4.16
4.16
4.16
Budget Spring Term
04/21
05/21
06/21
07/21
08/21 Budget Summer Term
1,190.00
542.50
542.50
542.50
542.50
0.00
2,170.00
13,478.40
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
14,668.40
542.50
542.50
542.50
542.50
0.00
2,170.00
13,302.06
4,434.02 4,434.02 4,434.02
4,434.02
4,434.02
22,170.10
675.00
225.00
225.00
225.00
225.00
225.00
1,125.00
104.97
34.99
34.99
34.99
34.99
34.99
174.95
1,787.50
487.50
650.00
650.00
487.50
65.00
2,340.00
136.48
45.49
45.49
45.49
45.49
45.49
227.46
21.45
7.15
7.15
7.15
7.15
7.15
35.75
33.00
11.00
11.00
11.00
11.00
11.00
55.00
30.00
10.00
10.00
10.00
10.00
10.00
50.00
18.75
6.25
6.25
6.25
6.25
6.25
31.25
12.50
4.17
4.17
4.17
4.17
4.17
20.83
75.00
25.00
25.00
25.00
25.00
25.00
125.00
15.00
5.00
5.00
5.00
5.00
5.00
25.00
45.00
15.00
15.00
15.00
15.00
15.00
75.00
30.00
10.00
10.00
10.00
10.00
10.00
50.00
30.00
10.00
10.00
10.00
10.00
10.00
50.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 100.00 100.00
24.00 50.00 50.00
0.00 10.00 10.00
0.00 0.00
0.00 0.00
16,340.71 **5,340.57 ** **5,493.07 ** 5,493.07 5,330.57 5,058.07 26,715.35
**(1,672.31) ** (4,798.07) ### **### ** (4,788.07) (5,058.07) (24,545.35)
15
20
20
15
09/21
10/21
11/21
12/21 Budget Autumn Term
Spring/Summer
30.00
40.00
40.00
30.00
Annual Budget
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7.00
7.00
7.00
7.00
0.00
4.16
4.16
4.16
4.16
0.00
7.00
7.00
7.00
7.00
0.00
4.16
4.16
4.16
4.16
0.00
09/21
10/21
11/21
12/21 Budget Autumn Term
Annual Budget
0.00
3,360.00
3,360.00
5,241.60 6,988.80 6,988.80
5,241.60
24,460.80
13,478.40
37,939.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Annual Budget
5,241.60 6,988.80 6,988.80
5,241.60
24,460.80
16,838.40
41,299.20
4,434.02 4,434.02 4,434.02
4,434.02
17,736.08
35,472.17
53,208.25
225.00
225.00
225.00
225.00
900.00
1,800.00
2,700.00
34.99
34.99
34.99
34.99
139.96
279.92
419.88
487.50
650.00
650.00
650.00
2,437.50
4,127.50
6,565.00
45.49
45.49
45.49
45.49
181.97
363.93
545.90
7.15
7.15
7.15
7.15
28.60
57.20
85.80
11.00
11.00
11.00
11.00
44.00
88.00
132.00
10.00
10.00
10.00
10.00
40.00
80.00
120.00
6.25
6.25
6.25
6.25
25.00
50.00
75.00
4.17
4.17
4.17
4.17
16.67
33.33
50.00
25.00
25.00
25.00
25.00
100.00
200.00
300.00
5.00
5.00
5.00
5.00
20.00
40.00
60.00
15.00
15.00
15.00
15.00
60.00
120.00
180.00
10.00
10.00
10.00
10.00
40.00
80.00
120.00
10.00
10.00
10.00
10.00
40.00
80.00
120.00
0.00
0.00
0.00
100.00
100.00
0.00
100.00
0.00
0.00
0.00
200.00 200.00 100.00 300.00
100.00 100.00 74.00 174.00
10.00 10.00 20.00 10.00 30.00
80.00 80.00 0.00 80.00
0.00 0.00 0.00
0.00
**5,420.57 ** **5,493.07 ** 5,493.07 5,903.07 22,309.78 43,056.05 65,365.83
**(178.97) ** **1,495.73 ** 1,495.73 (661.47) 2,151.02 (26,217.65) (24,066.63)

----- Start of picture text -----
Cashflow
01/21 02/21 03/21 04/21 05/21 06/21 07/21 08/21 09/21
01/21 02/21 03/21 04/21 05/21 06/21 07/21 08/21 09/21
9,220.00 4,258.40
----- End of picture text -----

5,411.92 4,329.54 5,411.92 4,329.54 5,411.92 4,329.54 5,411.92 5,411.92 4,329.54
127.05 127.05 127.05 127.05 127.05 127.05 127.05 127.05 127.05
34.99 34.99 34.99 34.99 34.99 34.99 34.99 34.99 34.99
650.00 487.50 650.00 487.50 650.00 650.00 487.50 65.00 487.50
545.90
7.15 7.15 7.15 7.15 7.15 7.15 7.15 7.15 7.15
33.00 33.00 33.00
120.00
75.00
50.00
50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00
10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00
25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00
10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00
10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00
20.00
100.00
60.00 50.00
10.00 10.00
80.00
**6,336.11 ** **5,091.23 ** **6,449.11 ** **5,221.23 ** **6,957.01 ** **5,286.73 ** **6,273.61 ** **5,851.11 ** 5,214.23

10/21 11/21 12/21

10/21 11/21 12/21

5,411.92 4,329.54 5,411.92
127.05 127.05 127.05
34.99 34.99 34.99
650.00 650.00 650.00
7.15 7.15 7.15
33.00
50.00 50.00 50.00
10.00 10.00 10.00
25.00 25.00 25.00
10.00 10.00 10.00
10.00 10.00 10.00
100.00

200.00 100.00 10.00 6,336.11 5,253.73 6,779.11 71,049.35 Check = Zero -5,683.52

Uniform Prices

Polo Shirt Fleece Sweater

Childrens Consumables

Paint Glue Paper Craft items xxx xxx xxx xxx

Fees Paid

Child ID Surname Forename No of sessions per week
100 Howell Eliya 2
101 Bailey Poppy 1
102 Canning-Meads Noah 1
Best Niamh 2

Funded Children

Child ID Surname Forename No of hours per term
100 Arthur Dexter 195
101 Bailey Poppy 195
102 Barnes Dante 195
Cook Jack 390
Glass Arlo 390
Goldsmith Caleb 195
Lansdowne Evie 390
Mayne Georgia 225
Petet Ruby 390
Steer Jessica 390

2955 Plus additional children 228

Funded Fee per session Fee per week 37 paid weeks in year £12.48 £124.80 £4,617.60 £12.60 £126.00 £4,662.00

Fee per session

Amount £ Per
£17.50 £105 per month
£17.50 52.5
£17.50 52.5
£17.50 105

Amount of funding per hour Total amount funded

£4.16 £811.20
£4.16 £811.20
£4.16 £811.20
£4.16 £1,622.40
£4.16 £1,622.40
£4.16 £811.20
£4.16 £1,622.40
£4.16 £936.00
£4.16 £1,622.40
£4.16 £1,622.40
£12,292.80
£4.16 £948.48
£9,220.00 75% In frst month of term
£3,073.00 25% in 3rd month of term
£948.48 Adjustment paid
£13,241.48
Expenditure per year No of children for breakeven
59,402.98 12.86
59,402.98 12.74
Jan - Mar Apr-Aug Sep-Dec Total 2021
Spring Term Summer Term Winter Term
Income 14,668.40 2,170.00 24,460.80 41,299.20
Expenditure 16,340.71 26,715.35 22,309.78 65,365.83
Surplus/Defcit -1,672.31 (24,545.35) 2,151.02 -24,066.63

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 giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the

Act; or

  1. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning 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 which 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 accounts to be reached.

Signed: DM Pratt

Name: Mrs Dawn M Pratt

Relevant professional qualification or membership of professional bodies (if any): AAT Intermediate Part 1.

Address: Apex Accounting Services, 47 Newnham Road, Plymouth, PL7 4AW

Date 21/11/2022

Charity Name No (if any) Roborough Preschool 1022385 Receipts and payments accounts For the period Period start date Period end date To from 1st January 2022 31st December 2022

CC16a

Section A Receipts and payments

Section A Receipts and payments
A1 Receipts
17,198
-
-
-
-
-
-
-
17,198
-
-
Sub total -
Total receipts 17,198
A3 Payments
61,671
-
-
-
-
-
-
-
-
Sub total 61,671
-
-
Sub total -
Total payments 61,671
Net of receipts/(payments) - 44,473
A5 Transfers between funds
-
A6 Cash funds last year end
-
Cash funds this year end - 44,473
Unrestricted
funds
to the nearest £
Sub total(Gross income for AR)
A2 Asset and investment sales,
(see table).
A4 Asset and investment
purchases, (see table)
to the nearest £
38,568
-
-
-
-
-
-
-
38,568
-
-
-
38,568
-
-
-
-
-
-
-
-
-
-
-
-
-
-
38,568
-
-
38,568
Restricted
funds
to the nearest £
Endowment
funds
Total funds
to the nearest £
55,766
-
-
-
-
-
-
-
55,766
-
-
-
55,766
61,671
-
-
-
-
-
-
-
-
61,671
-
-
-
61,671
- 5,905
-
-
- 5,905
Last year
to the nearest £
-
-
-
-
-
-
-
-
-
55,766 48,718
- -
- -
- -
- -
- -
- -
- -
55,766 48,718
-
-
-
-
- -
- -
- 55,766 48,718
-
-
-
-
-
-
-
-
-
61,671 59,402
- -
- -
- -
- -
- -
- -
- -
- -
61,671 59,402
-
-
-
-
-
- -
- 61,671 59,402
38,568 -
-
-
-
- 5,905 - 10,684
- - -
- - -
38,568 - 5,905 - 10,684

Section B Statement of assets and liabilities at the end of the period

Categories
B1 Cash funds
B2 Other monetary assets
B3 Investment assets
B5 Liabilities
B4 Assets retained for the
charity’s own use
Signed by one or two trustees on
behalf of all the trustees
Details
Details
Details
Details
Details
Signature
Marie Bounsall
Marcus Laine
Total cash funds
(agree balances with receipts and payments
account(s))
to nearest £
to nearest £
-
-
-
-
-
-
-
-
Agreement Error
Agreement Error
to nearest £
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
Cost (optional)
-
-
-
-
-
Cost (optional)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Print Name
Marie Bounsall
Marcus Laine
Unrestricted
funds
Restricted
funds
Unrestricted
funds
Restricted
funds
Fund to which
asset belongs
Fund to which
asset belongs
Fund to which
liability relates
Amount due
(optional)
to nearest £
Endowment
funds
-
-
-
-
OK
to nearest £
Endowment
funds
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of
approval
Marie Bounsall Marie Bounsall 8/3/2023
Marcus Laine Marcus Laine 8/3/2023

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees

Charity Name Roborough Preschool

31[st] December 2022

1022385

On accounts for the year ended Charity no (if any) Set out on pages

(remember to include the page numbers of additional sheets)

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 12 / 2022

As the charity's trustees, you are responsible for the preparation 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

[The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

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 accounts to be reached.

Signed:

1

Oct 2018

IER

J BETTINSON

Date:

25/10/2023

Name:

MRS JULIE BETTISON Book keeper

Relevant professional qualification(s) or body (if any):

Address:

1 DUNLEY WALK, PLYMOUTH. DEVON PL65QG

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose . NONE

2

Oct 2018

IER