## **Hazlemere Come and Play Pre-School Financial Statements Year Ended 31st July 2024** 



## **The Come and Play PreSchool Statement of Assets and Liabilities as at 31st July 2024** 

## **Assets:** 

**Cash at Bank and In Hand 31[st] July 2024                31[st] July** ~~a Po [|~~ **2023** [ Lloyds Current Account (02010740) 11,874.00 29,936.66 Lloyds BB INST A/C (54324360) 10,046.70 29,257.80 Lloyds BB INST A/C {62386050) 0.00 7,534.73 Lloyds 95 Day Notice Account 40,616.09 Total Assets **62,536.79 66,729.19** ~~[Ld Ld~~ 

We hereby approve the above accounts and confirm we have made available all books, records and information for the preparation thereof. 

Chairperson: 

Treasurer: 

I have prepared the above information from the books, records and information supplied to me and certify that it gives a true and fair reflection of the state of the Group's financial affairs for the year ending 31st July 2024. 

Signed: 

Mrs S E Reeves (Independent Auditor) 

Date: 



- - Come and Play Pre School Financial Accounts 1st August 2023 31st July 2024 

## **RECEIPTS** 

|||31st July % of total|31st July % of total|31st July % of total|31st July % of total|Increase/|Increase/|Increase/|
|---|---|---|---|---|---|---|---|---|
|||2024|Receipts|2023|Receipts|(Decrease)|(Decrease)||
|||**£**|**%**|**£**|**%**|**£**|**%**||
|FEES ("Turnover")|||||||||
|Fees||10,455|_18.2%_|13,812|_20.1%_|(3,357)||_(24%)_|
|BCC Fees||44,782|_78.0%_|53,809|_78.3%_|(9,027)||_(17%)_|
||Total Fees|**55,237**|**_96.3%_**|**67,621**|**_98.3%_**|**(12,384)**||**_(18%)_**|
|Other Receipts|||||||||
|Milk Refunds||0|_0.0%_|135|_0.2%_|(135)||_(100%)_|
|Autumn Bags||39|_0.1%_|0|_0.0%_|39||_100%_|
|Xmas Fayre/Nativity/Photos/Cards||455|_0.8%_|326|_0.6%_|129||_40%_|
|Book Fayre||0|_0.0%_|0|_0.0%_|0|_#DIV/0!_||
|Easy Fundraising||33|_0.1%_|182|_0.3%_|(149)||_(447%)_|
|Uniforms||36|_0.1%_|376|_0.7%_|(340)||_(90%)_|
|Donations/Small Commissions||0|_0.0%_|50|_0.1%_|(50)||_(100%)_|
|Easter Fayre/ Bonnets||281|_0.5%_|69|_0.1%_|212||_75%_|
|Refunds||0|_0.0%_|0|_0.0%_|0|_#DIV/0!_||
|Interest Received||957|_1.7%_|5|_0.0%_|952|_19047%_||
|Misc||348|_0.6%_|0|_0.0%_|348|_#DIV/0!_||
|Total Other Receipts||**2,150**|_3.7%_|**1,143**|_1.7%_|**1,007**||_88%_|
|**TOTAL RECEIPTS**||**57,387**|_100.0%_|**68,764**|_100.0%_|**(11,377)**||_(17%)_|
|**PAYMENTS**|||||||||
|||31st July % of total|31st July % of total|31st July % of total|31st July % of total|Increase/|Increase/||
|||2024|Receipts|2023|Receipts|(Decrease)|(Decrease)||
|||£|%|£|%|£|%||
|**Staff &"Fixed" Costs**|||||||||
|Salaries GROSS Basic (Exc NIC)|Salaries GROSS Basic (Exc NIC)|35,109|_61.2%_|44,589|_61.2%_|(9,480)||_(21%)_|
|Bonus Gross (Exc.NIC)|||_0.0%_||_0.0%_|0|_#DIV/0!_||
|HMRC||2,647|_4.6%_||_4.6%_|2,647|_#DIV/0!_||
|ERS NIC|||_0.0%_|2,236|_3.3%_|(2,236)||_(100%)_|
|ERS Annual Allowance|||_0.0%_|0|_0.0%_|0|_#DIV/0!_||
|Pension Contributions||1,070|_1.9%_|1,483|_0.0%_|(413)||_(39%)_|
|Bank staff wages||5,289|_9.2%_|(900)|_-1.3%_|6,189||_117%_|
|||**44,114**|**_76.9%_**|**47,408**|**_68.9%_**|**(9,069)**||**_(7%)_**|
|Rent||11,812|_20.6%_|11,570|_16.8%_|242||_2%_|
|Insurance/PPA||750|_1.3%_|802|_1.2%_|(52)||_(7%)_|
|Training||294|_0.5%_|228|_0.3%_|66||_29%_|
|||**12,855**|**_22.4%_**|**12,600**|**_18.3%_**|**255**||**_2%_**|
|Total Staff & Fixed Costs||**56,969**|**_99.3%_**|**60,008**|**_87.3%_**|**(8,814)**||**_(5%)_**|
|**Other Payments**|||||||||
|Equipment/repairs||0|_0.0%_|1,349|_2.4%_|(1,349)||_(100%)_|
|fundraising cost||0|_0.0%_|0|_0.0%_|0|_#DIV/0!_||
|Xmas party/Fayre/Nativity/Xmas Cards||0|_0.0%_|201|_0.4%_|(201)||_(100%)_|
|IT Equipment/Website||974|_1.7%_|697|_1.2%_|277||_40%_|
|Subscriptions||596|_1.0%_|459|_0.8%_|137||_30%_|
|DBS/Ofsted||222|_0.4%_|132|_0.2%_|90||_69%_|
|Book bags/Uniform||55|_0.1%_|337|_0.6%_|(282)||_(84%)_|
|Mobile phone||76|_0.1%_|70|_0.1%_|6||_9%_|
|books||4|_0.0%_|0|_0.0%_|4|_#DIV/0!_||
|Snack Food||237|_0.4%_|366|_0.6%_|(129)||_(35%)_|
|Activities consumable||321|_0.6%_|||321|_#DIV/0!_||
|Pat Testing||53|_0.1%_|54|_0.1%_|(1)||_(2%)_|
|Photo development||99|_0.2%_|0|_0.0%_|99|_#DIV/0!_||
|Barry's accounting fees||504|_0.9%_|558|_1.0%_|(54)||_(10%)_|
|Stationery||46|_0.1%_|0|_0.0%_|46|_#DIV/0!_||
|Toys/Equipment||913|_1.6%_|0|_0.0%_|913|_#DIV/0!_||
|Cleaning products||97|_0.2%_|0|_0.0%_|97|_#DIV/0!_||
|fee refund||0|_0.0%_|0|_0.0%_|0|_#DIV/0!_||
|Sundries||412|_0.7%_|68|_0.1%_|344||_505%_|
|Total Other Payments|Total Other Payments|**4,610**|**_8.0%_**|**4,291**|**_6.2%_**|**319**||**_7%_**|
|**TOTAL PAYMENTS**||**61,579**|**_107.3%_**|**64,299**|**_93.5%_**|**(8,496)**||**_(4%)_**|
|**PROFIT / (LOSS) FOR YEAR**||**(4,192)**|**_(7.3%)_**|**4,465**|**_6.5%_**|**(8,657)**||**_(194%)_**|





## **The Come and Play PreSchool 31st July 2024 Notes to Accounts** 

## Notes to the accounts: 

1. Consideration to be given to a separate column for trip expenditure as £252 is in ‘Other’ category 

2. I've added in the interest on the Reserve and 95 Day notice accounts 

3. The different in the receipts and payments on the Bank account page now matches the increase in the overall bank balance and also matches the profit shown on the R&P Accounts 

4. This doesn’t affect the accounts but the amount raised by fundraising and then spent on items must be recorded for the sake of the donors. 

## Conclusion and observations: 

This is a good set of accounts. The loss is to be expected as costs increase and the low numbers of children result in a lower income. Good changed have been made to make the most out of the savings in a Notice bank account. Due to new staff, there is now a reduced need for reserves for redundancies so this can be dipped into to keep the preschool going. 

## Suzanne Reeves 

Independent Auditor