2024-08-31-accounts

akHe_—> North Wraxall —chippenham,The Community sni4 Hall, 7AF North Wraxall Pre-School iii norshwraxallpreschool.co.uh Oo 01225 891550

Chair Report 2023 - 2025, AGM Meeting; May 01 2025

Welcome blurb........

Playroom:

The core of our wonderful team remained the constant with Jas’, Celia, Tamsin and Chloe added to by Lottie, Felicity, Tamika and Miranda (who came for Work Experience whilst at Bath College and who has never left thank goodnessll...), with Linda and Venetia as our incredible Bank Staff.

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Due to many and varied reasons Lottie decided to take a break from Early Years and did not return to us in September 2024, luckily she is still very much part of our NW family as Elsie is still here with us. After increasing pressure from her family responsibilities, Tamsin made the decision to step away from Pre-School after the October Half Term. Felicity decided that as Atti and Arabelle were now settled into Year 1, it was time for her to make the move back into Marketing and she left us in November 2024. All in all quite an unsettling time for us all, transition periods are never without their bumps but we managed to ensure that the children were always at the front and centre of everything going on here at Pre-School.

From September 2023 we have taken children Under 2 years old, initially we took 1 year olds but realised that as we are all in one big space that was not ideal for the diddy folk or for the staff, we then upped the age to 18months and this works perfectly for us and how we are set up in the Playroom. We have been lucky to have a couple of very busy years with up to 35 children on roll last Summer and 31 currently with us.

On behalf of the Committee I would like to thank our Ladies in Blue, for the wonderful work they do with all the lovely children and families we know that we are so lucky to have here at North Wraxall.

__ The Community Hall, North Wraxall . North Wraxall — chippenham, sni4 7AF ap a 01225 891550 Pre-SChOOl iu northwraxalipreschool.co.u

Ofsted:

Despite knowing that we were overdue an inspection when the call came in, we were convinced that we weren't ready!!...Obviously, we were but the ~ whole process is nerve-wrackingll..Ofsted’s main focus was on Safeguarding and our team were able to show that we full understood our obligations and that we were correctly following requirements, processes and procedures. Phew!!... We maintained our ‘Good’ rating.

Fundraising:

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We had various fundraising events over the year- the Trike-a-Thon as : always was great fun and raised a decent amount of money for the setting.

Various cake stalls and coffee mornings added a surprising amount along with the Easter Eggstravaganza.

The best day though, has to be the Sports Day/Fete, and my goodness it was such funll...Although it was quieter than previous years, it was so lovely to see happy families thoroughly enjoying the day- thank you to the children for their boundless joy, energy and enthusiasm, the Ladies for their tireless work leading up to and on the day and to the Committee who were brilliant.

Special thanks have to go to Jenna and Patrick for bringing and making the most delicious pizzas - and yes, we are trying to “book them" again for 2025ll...

As we are a small, Charity Pre-School fundraising is absolutely vital to us. The generosity and support from our families is hugely valued and appreciated.

All the money we raise is ploughed back into the Pre-School for the children-resources for the Arts and Crafts tables, replacing worn out toys and books, subsidising Boogie Beats and In2Sport sessions, outside equipment for playing with or on, buying bulbs, seeds, vegetables, flowers for planting, mud, sand etc...without fundraising we would be unable to offer the wide variety of quality activities for our children.

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The Community Hall, North Wraxall North Wraxall Chippenham, SN14 7AF 01225 891550

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Although we had such a busy year last year, fundraising was not particularly successful in terms of money paid into the bank account before/during/after events and so Helen organised us a card reader which is actually very quick, easy and useful and will hopefully ensure money raised is paid in there and then so it does not languish on a “To Do..." list!!.....

Committee:

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The Committee is here to fundraise and to back up and support our Ladies in Blue; we are made up of Parents, Carers and Grandparents of the children on roll. We urgently require someone to take on the Named Treasurer title on the Committee as Chris is stepping down at the end of this academic year after 4 years in the role, if anyone here feels that they might be interested or if you know of someone who might be interested but not here tonight-please do let me know. The role can be shared and we do have an accountant who does the “heavy lifting".

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Without all of the Named roles filled we are breaching our legal Charity Commission requirements and will nullify our insurance as we will not be adhering to our Constitution.

We meet half termly unless we have an event coming up when we might squeeze in an extra face to face meeting and keep in contact via email and WhatsApp where needed.

If you feel unable to commit to joining us but would like to be involved in helping at events or have ideas to contribute, please come and have a chat- I think at least one or two of us are around each day at drop off and pick up times.

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The Community Hall, North Wraxall North Wraxall —chippenham, sni4 7AF 01225 891550

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Conclusion:

Another year of “Hello's and Goodbye’s”, some up's and some fairly serious down's but as always the constant and the focal point being the amazing children and families we have here at North Wraxallll...

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Jas’, Celia, Tamika, Chloe, Miranda, Linda and Venetia, it is always lovely to spend time with you all in the Playroom-the warmth, the fun and the support you are giving to the children and to one another is so lovely to see and the learning I continue to see, for all of you, as well as the little folk is fantastic. I/we are so very proud of and grateful to you all; please keep up the good workll.

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Thank you to Chris, Clemmie, Helen, Rhiannon, Jenna and Zara for your unstinting efforts and unwavering love and support for North Wraxall. I probably should tell you more often, but I am so grateful and so pleased to be working alongside you all. Clemmie in particular, your support last Summer and into the Autumn term kept me afloat and (mainly) sanell...

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To Georgie, Lara, Jess and Hannah who have already started the process to join our Committee, thank you, we look forward to working with you over the coming years.

I also need to take a minute to say an enormous thank you to the Hall Committee, especially Kim, Jilly, Bianca and Anna without whom we may not have been able to open our doors again after Christmas 2024, their support, empathy and generosity is incredible and we are so very grateful that they are in our corner.

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To Chunky for his continued support, strength and enormous patience with all things North Wraxall- thank you isn't adequate but it is heartfelt and frankly we'd all be completely lost without youll...

Financial Accounts for the Year Ended 31st August 2024

AGM

2nd May 2025

North Wraxall Pre-School Playgroup Accounts for the Year Ended 31st August 2024 Registered Charity Number 1023793

Operational P&L

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2023/24 2022/23 2021/22 YoY Notes
Playgroup Fees 37,224 16,501 27,488 20,723 1 1 YoY circa 30%increase in Funding / Fee Reciepts vs PY. Due to circa increase of 40% of
Wiltshire Council Funding 53,350 50,808 44,020 2,541 1 child hours vs PY.
Fundraising 978 964 1,458 14 Non-Linear relationship will be due to both: mix of funding vs non-funded and mix of
Donation 548 2,320 1,025 (1,772) 2 child age for the non funded children
Activity Donation 181 250 378 (70)
Interest 0 0 0 0 2 Large variation in the donations are driven by the timing of the Biddestone fete
Sundry 1 0 87 0 (87) donation, where the second payment was made earlier than normal, and was
Sundry 2 (T-Shirt & Hoodie Purchases) 0 0 0 0 accounted for in the PY accounts
Sundry 3 (Leaving Gifts & Wish List) 0 0 180 0
Account Transfers 0 0 0 0 Predominantly related to maternity pay for Chloe - paid up front from by HMRC in PY, h
Other 0 1 9,342 (1)
Total Receipts 92,280 70,931 83,891 21,349
Rent (7,670) (6,975) (6,554) (695) 3 3 YOY Rent was increased in April, from £625 to £659 (linked to RPI)
Staff Costs (78,403) (58,621) (59,270) (19,783) 4
HMRC Tax (2,108) (2,263) 0 154
Accountancy Fees (636) (576) (780) (60) 4 YoY staff costs increased by circa 34%. This was mainly driven by the increase of child
Food & Drink (2,251) (1,489) (1,793) (762) 5 hours from the previous year, as well as the requirement of funding enforced staff
Consumables (3,102) (708) (1,431) (2,394) 6 leave. Note - this amount does not recognise the hours Tina has volunteered free of
Equipment (178) (820) (925) 642 charge.
Activities - In2Sport (1,404) (1,440) (1,110) 36
Activities - Yogamatics 0 0 (200) 0 5 YoY food costs increase was largely driven by the increase of child hours from the
Activities Other (630) (540) (210) (90) previous year, as well as rising food inflationary costs.
Inclusively Funded 0 (445) 0 445
Ofsted (50) (50) 0 0 6 YoY increase partly driven by increasing child hours, but also by the fact that a surplus
Fundraising Costs 0 (21) (36) 21 of stock existed during the 2022 / 23 year
Advertising (522) (916) (509) 394 7
Admin (1,112) (660) (179) (451) 8 7 Variance driven by lower recruitment advertising
Insurance (679) (648) (630) (31)
A/C Transfers 0 0 0 0 8 Variance driven by EYRS Annual Subscription
Training (883) (591) (475) (292)
Other Expense (688) (620) (751) (69)
Banking Fees (108) (60) (40) (48)
Summer Party & Gifts 0 0 0
Sundry A - Gifts 0 (252) 0 252
Sundry B - Petty Cash 0 0 0 0
Sundry C (Leaving Gifts) 0 0 0 0
Total Expenses (100,425) (77,695) (74,893) (22,730)
Subtotal (8,145) (6,763) 8,998 (1,382)
Receipts
Expenses
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North Wraxall Pre-School Playgroup

Accounts for the Year Ended 31st August 2024

Registered Charity Number 1023793

Balance Sheet

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2023/24 2022/23 YoY
Bank Account
Opening Bank Account 14,713 21,476
Chloe's Maternity Pay -9,262
Financial Account Chloe Baby Gift Provision -180
Net Operating Profit / Loss -8,145 2,678
Total Bank Account 6,568 14,713 -8,145
8th November 2023
BMM Account
(Reserve Fund) Opening Bank Account 4,978 4,915
Interest 81 63
5,059 4,978 81
Total Assets 11,627 19,691 -8,064
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• Closing Bank Account total of £6,568 , represents a decrease of £8,145 from the prior year. Details of movement can be seen on the Operational P&L accounts. However this is predominantly driven by the increased staff rates.

• No full P&L produced for the BMM account due to materiality. The only movement for the year has been £81 , interest received over the year.

North Wraxall Pre-School Playgroup Accounts for the Year Ended 31st August 2024 Registered Charity Number 1023793

Invoice Summary

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2023 / 2024 2022 / 2023 YoY Variancce
Non Non Non
Funded Total No. of Funded Total No. of Funded Total No. of
Term Funded Funded Funded
Hours Hours Children Hours Hours Children Hours Hours Children
Hours Hours Hours
Financial Accounts for the Year Ended 31st August 2023
1 1,355 527 1,882 22 1,026 527 1,553 21 329 0 329 1
2 1,810 1,002 2,812 26 1,103 670 1,773 21 707 332 1,039 5
3 1,248 765 2,013 30 1,402 395 1,797 23 -154 370 216 7
4 1,430 1,074 2,504 33 1,458 576 2,034 26 -28 498 470 7
5 2,074 1,415 3,489 33 1,615 330 1,945 27 459 1,085 1,544 6
6 2,125 1,394 3,519 33 2,002 449 2,451 27 123 945 1,068 6
Total 10,041 6,177 16,218 8,606 2,947 11,553 1,435 3,230 4,665
17% 110% 40%
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Child Hours per Term Average Child Hours per Day
4,000 120
100
3,000
80
2,000
60
1,000 40
0 20
Term 1 Term 2 Term 3 Term 4 Term 5 Term 6 0
2021/22 Total Hours 2022/23 Total Hours 1 2 3 4 5 6 7
2023/24 Total Hours 2022/23 Total Hours 2023/24 Total Hours
Hours
Hours
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Independent Examiners' report to the Trustees of the North Wraxall Playgroup

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 08 / 2024 which are set out on pages 6 to 9

As the charity trustees, you are responsible for the preparation of the accounts in accordance with 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.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect,:

• the accounting records were not kept in accordance with section 130 of the Act; or

• the accounts did not accord with the accounting records; or

• the accounts did 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.

Luke Morris 4 Bybrook View Rudloe Corsham Wiltshire SN13 0PH 15[th] June 2025

Summary of work done / record of independent examination

Further details of review as aligned to CC32 Directives

1. Charity is eligible for independent examination. Income is more than £25,000, but no audit required as gross income does not exceed £250,000. There are no subsidiaries or branches. Accounts prepared on receipts and payments basis.

2. No conflict of interest to prevent independent examination. I am qualified by the Chartered Institute of Management Accountants (CIMA).

3. This is the record of the review, providing details on how I have completed the review by the recommended Directions 1-13.

4. The examination has included a review of the organisation, verifying its activities during the year.

5. Accounting records kept to the required standard. The accounts are up to date and all details of income and expenditure have been recorded accurately.

6. Computerised accounting and records have been reviewed and reconciled to the bank statements and the annual accounts.

7. Accounts prepared cash receipts basis, therefore N/A.

8. No concerns identified with the accounts. Materially correct.

9. No material outstanding invoices.

10. Accounts prepared on a cash receipts basis for this year, unlike previous years.

11. Year on year income and expenses review complete

12. Annual report compared to the accounts.

13. Statement of independent examination.

Financial statement review

Transaction file = £8,145, checked back to the cashbook file Transactions £8.1k match the mvmt in the banks opening and closing position Verified HSBC bank opening bank statement - £14.7k

Verified HSBC closing bank statement - £6.6k Verified HSBC reserve fund opening bank statement - £5k Verified HSBC reserve fund closing bank statement - £5.1k

AOB

Assumption that the drafted accounts approved by the Trustees will match the accounts when submitted.

Appendix – Directions 1-13

Dlrocllon Dlrocllon headlng Iflrst Ilna of the Dlrectlon) Appllcablo to receipts and payments Appllcable to accruals accounts Check whether the charity is eligible to have an independent examination Check for any conflict of interest that prevents the exarniner from carying out their independent exarnination Record your independent eXaMina￿n Plan the independent examination Check that accounting records are kept to the required standard Check that the accounts are consistent with the accounting records If the accounts are prepared on an accruals basis and one or more related paty transactions took place the examiner must check rf these were properly disclos8d in the notes to the accounts. Check the reasonableness of the signfficant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts Part