REGISTERED CHARrfY NUMBER: 1025650
Report of the Trnstees alld
Un2udited Financial Ststements For The Year Ended
31st Jul). 2021
ror
C12)don Pre-scbool
John Phillips & Co Limited
Accountants
Unit 81 Centaur Court
Clajdon Business Park
Gt. Blakenh8m
Ipsi%ich
Suffolk
IP6 ONL

Claydon Pre-school
Contents ofthe Finallcial Statements
For The Year Ended 31st Jul). 2021
Page
Rep)rf of the Trusfres
I to2
Independent Examinerfs Report
Statem¢nl of Financial Activities
Balance Sheet
Notes lo the Financial Statements
61010
Detailed Statement ol Financial Activities

Claydon Pre-school
Report of the Trnstees
For The Year Euded 31$¢ July 2021
The trustees present their report is'ith the financial slatements of the charity for the )'ear ended
3 1st July 2021. The ts￿Stee$ hav¢ adopi¢d the provisions of the Statement of Recommended Practice
(SORP)'A¢counting and Reporting by Charities, issued in March 2005.
REFERENCE AND ADMINISTRATtVE DETAILS
Registered Charity number
1025650
Principal address
Recreation Ground
Thornhill Road
Claydon
Suffolk
tP6 ODZ
Trustees
MsCLee
Miss J Prentice
Mr% J Curtis
Mrs E J Parker
Mrs E Goodchild
Miss S Knighion
Miss J N¢wman
Ms K Vinecombe
Ms A Markham
Ms S Copeland
- resigned 1611012020
resigned 1516n021
- resigned 919120?1
apw)inted 1611012090
aptKiinied 1611012020
appointed 1611012020
resigned 281812021
appointed 151612021
resigned 101912021
aptK)inted 131712021
Mrs J Day
Mrs L Stanford
Independent examiner
John Vhillips and Co Ltd
John Phillips & Co Limited
Accountant5
Unit 81 Centaur Court
Claydon Business Park
Gi. Blak¢nham
Ipswich
Suffolk
IP6 ONL
STRUCTURE, GOVERNANCE AND MANAGEL￿ENT
Governing document
Th¢ charity. is controlled by its governing do¢umenL a deed of trusL and constitutes an unincorporated
charity.
Page I

Claydon Pre-school
Report of the Trustees
ForTbe Year Ended 31st Julv 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The trustees haN'e a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and e￿Or.
FINANCIAL REVIEW
Reserves poliey
The Reserves Policy of the Charity. has been prepared and is %NTitten in the light of the Charity
Commissioners, giuidance "Ch8riii¢S and Reserves" The Reserves Polic). is detailed in a scparatc appendix
to the accounts.
Approved by order of the board of ttustees on 26th (ktober 2021 and signed on its behalf by:
Ms A Markham - Trustee
Page 2

ludependent Eraminer's Report to the Trustees of
Cla)don Pre-school
I report on the accounts for th¢ yvar ended 3 1st Jul). 2021, which are set out on page5 four to ten.
Responsibilities and basis of report
As the charitv's trustees )'ou are responsible for the preparation of the accounts in ac¢ordan¢e with the
requirements of the Charities Act 2011 ('the Act,).
I have examined your charity's accounts a5 required under section 145 of the Charities Aci 2011 ('the Act,).
In carrying out my examination I have folloi%'ed the Direciions given by the Charity Comtnission under
section 145(5Xb) of the 2011 Aci.
My role is to state whether any material matters have ¢om¢ to my attenlion giving me cause to believe..
that aicounling records ii'ere not kept as required by section 130 of the Acl; or
that the accounts do not accord w'iih Ihos¢ records. or
that Ihe accounts do not comply with the accounting requiretnents of the Act- or
that there is further inforniation needed for a proper understsnding of the accounts.
Independent examiner's statemeD¢
I have completed my examination and haN'e no con¢ems in respeci of the mauers (l ) 10 (4) listed above and,
in ¢onneclion with following the Directions of the Charity Commission I have found no matters tliat requir¢
drai%'in&F to )'OLir attention.
Oh*
PhLLUps L Q L*d
John Phillips and Co Ltd
John Phillips & Co Limited
Accountants
Unit 81 Centaur Court
Clajdon Bu.siness Park
Gt. Blakcttham
Ipswich
Suffolk
IP6 ONL
26th October 2021
Page 3

Claydon PtT•School
Statement of Finxllcial AetiTrities
ForThe Year Ended 31stJulv 2021
2021
2020
Total
funds
Unrestricted
fund
Not¢s
INCOMING RESOURCES
Incoming resources from generated funds
Activities for generating funds
Investment income
IncoTning resources from charitable
activities
Grants
Other incoming resources
51,749
182
30.261
755
139388
3,747
103,934
14,176
Total incoming resources
195266
149.126
RESOURCES EXPENDED
Costs of geneT#ting funds
F'undraising trading.. cost of gryxls sold and
other cost5
Other resources expellded
{28)
203B70
823
144,002
Total resources expended
203842
144,825
NET INCOMINGI(OUTGOING)
RESOURCES
{8 176)
4.301
RECONCILIATION OF FUNDS
Total funds brought fonvard
142,011
137,710
TOTAL FUNDS CARRIED FORWARD
133,435
142,011
The notes fonn part of these financial statements
Page 4

Claydon Pre-sch(￿1
Balanee Sheet
A¢ 315t Jul). 2021
2021
Ullrestrieted
2020
Total
funds
Notes
CURRENT ASSETS
Stocks
Debtors
c.ash at bank and in hand
386
138,073
3,365
145,470
138,459
148,838
CREDITORS
Amounis falling due ￿'1th1￿ one year
(5.024)
(6,827)
NET CURRENT ASSETS
133,435
142,011
TOTAL ASSF.TS LESS CURRENT
LIABILITIES
133,435
142.011
NET ASSETS
133,435
142,01
FUNDS
Unrestricted funds
133,435
142,011
TOTAL FUNDS
133,435
142.01
The financial statements were approved by the Board of TTUStees on 26th October 2021 and were signed on
its behalf by..
Ms A Markham -Trustee
The notes form part of these financial statements
Page 5

Clajdoll Pre+School
Notes to the Fin2n¢ial Statements
For The Year Ended 31st July 2021
ACCOUNTING POLICIES
Accounting convention
The financial statements haTr'e been prepared under the hislorical cost convention, and in aLcordan¢c
with the Financial ReFK>rting Standard for Smaller Eniilies (effectiN'e April 2008), the Charities Act
2011 and the requirements of ihe Stsiement of Recommended Pracii¢e, Accounting and Reporting by
Charities.
Incoming resources
All incoming resources are included on the Statemenl of Financial Activities when the charity is
legally entitled to the income and ihe amount can be quantified with reasonable accuracy.
Resource5 expended
EKpendilure is accounted for on an ac¢ruals basis and ha5 been classified under headin8S that
aggregate all cost related io the category. Where cosls cannot be directly attributed to particular
heading5 they hal'e been allocat¢d lo aciivities on a basis consistent with the use of resour¢¢s.
Stock8
Stocks are valued at the lower of cost and net realisable value. after makin8 due 8llowan¢¢ for
obsoleie and slow moving items.
Taxation
The charity is exempl from tax on its chariiable activities.
Fund aecouDting
lJnrestriLted funds can be used in accordance with the charitsble objtttives at the discretion of the
trnstees.
R¢slricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions aris¢ when Sp￿lfied by the donor or when fvnds are rnised for particular reslricled
purposes.
Further explanaiion of the nature and purpose of each fund is included in the noies io the financial
slat¢m¢nts.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activitie5 on a straight
line b&sis over the period of the lease.
ACTIVITIES FOR GENERATING FUNDS
2021
2020
Fundraising events
Other income
F¢¢s
3,096
4J35
44J18
2,601
2,150
25,510
51,749
30,261
Page 6

Clai'don Pre-school
Notes to the Fillaneial Statements- conlinued
For The Year Euded 31stJuty 2021
INVESTMENT INCOME
2021
2020
Deposit account interest
182
755
TRUSTEES, REMUNERATION AND BENEFrrs
There were no trustees, reTnuneration or other benefits for the year ended 31 st July 2021 nor for the
year ended 3 Isi July 2020.
Trustees, expenses
There were no trustees. expenses paid for the year ended 3 1st July 2021 nor for the year ended
3 1st July 2020.
STAFF COSTS
2021
2020
Wages and salaries
121J74
121,254
The average monthly number of employees during the year was as follows..
2021
li
2020
No employees re¢eiV￿ emoluments in excess of £60,000.
STOCKS
2021
2020
Stocks
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
2020
Trade debtors
Other debtors
166
220
939
2,426
386
3,365
Page 7

Clavdon Pre-school
Notes to the Finan¢ial Statements- continued
For The Year Ended 31stJuly 2021
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
2020
Trade creditors
S(￿121 securit>. and other taxes
Other creditors
Pension Fund
Accru¢d expenses
41
105
410
2,362
257
3.693
3,475
627
5,024
6.827
MOVEMEN[ tN FUNDS
Net
At 1.820
in funds
At 31.7.21
Ullrestricted funds
General fund
142,011
(8576)
133,435
TOTAL FUNDS
142,011
(8576)
133.435
N£t movement in funds, included in the aknve are as follows:
Resources
eipended
Movement
in funds
resource5
Unrestricted funds
General fund
195266
{203042)
{8576)
TOTAL FUNDS
19)266
{203I42)
{8576)
Page 8

Clavdon P￿SCh(lO1
Notes to the Fillancial Statements- continued
For The Year Ended 31stJuly 2021
MOVEMENT IN FUNDS- contiDued
Comparatives for movement itt fuDd5
Net
movement
in funds
At 13.19
At 31.7.20
Uures¢rie¢ed Funds
General fund
137,710
4JOI
142,011
TOTAL FUNDS
137,710
4JOI
142,011
Comparative net movement in funds included in the above ar¢ &s follows..
Incoming Resourtes Movement in
resources
expended
funds
Unrestri¢ted funds
General fund
149.126
(144825)
4JOI
TOTAL FUNDS
149,126
(144825)
4JOI
A current year 12 months and prior )'ear 12 months combined position is as follows=
Net
mo%'ement
ID fuDds
At 1.8.19
At31.7.21
Unrestricted funds
G¢neral fund
137,710
(4,275)
133,435
TOTAL FUNDS
137,710
(4,275)
133,435
Page 9

ClaTrdoD Pre-sehi￿l
Notes to the Finaneial Statements- continued
For Tbe Year Ended 31st Julv 2021
MOVEMENT IN FUIYDS- continued
A ciirr¢nt year 12 months and prior year 12 months combined net movement in fvnds. included in the
abov¢ are as folloivs..
In¢oming Resources
expended
Movement
in funds
Unreslrieted funds
General fund
344J92
(348,667)
(4275)
TOTAL FUNDS
344J92
(348,667)
{4275)
Page 10

Claydon P￿-SehO0l
Detailed Statement of Fittallcial Activities
For The Year Ended 31st July 2021
2021
2020
INCOMING RESOURCES
Activities for getter*tiNg funds
Fundraising events
Other income
Fees
3,096
2,601
2,150
25,510
44,318
51,749
30.261
Investmenl income
Deposit a¢¢ount interest
182
755
Incoming resources from charit8ble activities
Grants from SCC/S¢n¢o
139588
IOJ,934
Other incoming resources
Covid Grants
3,747
14.176
TotAI incoming resourees
195,266
149.126
RESOURCES EXPENDED
FundrAi$ing trgding: Cost of goods sold and other ¢o$ts
Fundraising expenses
(28)
823
Other resources expended
Wages
Premises expenses
121J74
27a68
121,254
349
148,742
121,603
Support costs
Mallagement
Other Insurance
Li￿1 and heat
Telephone
Postage and slationery
Health & Safety
Cleaning
Carried forward
,105
,145
460
2,084
138
933
5,865
1591
438
2,407
379
6,814
Thi5 pagc does not fonn part of the statutory. financial stateTnents
Pagell

Claydon Pre-school
Detailed sts1eme￿t of Financial Activities
ForThe Year Ended 31st Jul). 2021
2021
2020
Management
Brought forward
Rent & Raies
Refuse
6,814
1,910
1.928
5,865
1,647
874
10,652
8,386
Finallce
Bank Lharges
Other
Travel & subs
Cost of trips
Equipment from fundraising
Unifomi
sOft￿.are
Refreshments
RLP£1irs and renew'als
Equipment
Stall'Training / Welfare
Gifts
Pet Care
Bad Debis
R¢cruilment
92
101
153
11,914
1,697
1,843
1,991
12Jf18
3,9YO
IJ03
659
36
603
1.451
585
3,406
2.165
1.803
447
92
47
143
90
36,171
10,637
Legal and ProfessionAI
A¢countan¢y and legal fees
L¢gal Fe¢s
648
7,565
552
2.723
8,213
3,275
Total resources expended
203,842
144.825
Net (expenditure)lincome
{8J76)
4,301
This page do¢s not form part of the statutory. financial statements
Page 12

Thornhill Road
Claydon
Ipswich
Suffolk
IP6 ODZ
Tel: 01473 831648
admin
cla
don
reschool.co.uk
Reserves Polic
Introduction
This policy is written in the light of the Charity Commissioners. guidance "Charities and Reserve5"
ICC19, March 20101 which states: "All choritie5 need to develop o policy on reserve5 which estoblishes
a level of reserves thot is rightfor the charity and clearly exploins to its stakeholder5 why holding
these reserves 15 nece5sory." {CC19 page 71.
"Reserves ore thot part of a charity's unrestrictedfund5 thot isfreely availoble to spend on any of the
charity's purposes. This definition excludes restricted incomefunds ond endowmentfunds, olthough
holding such funds may influence o chority's reserves policy. Reserves will olso normally exclude
tangiblefixed Gsset5 heldfor the charity'5 use Gnd amounts designatedfor essentialfuture spending."
ICC19 page 61.
More specifically SORP 2000 defines reserves as income which becomes available to the charity and
is to be spent at the trustees, discretion in furtherance of any of the charity's object5 (sometimes
referred to as 'general purpose, incomel- but which is not yet spent, committed or designated lie is
'f ree'l. This definition of reserves therefore normally excludes permanent endowment- expendable
endowment. restricted fund5,' any part of unrestrirted funds not readily available for spending,
specifically.. income funds which could only be realised by disposin8 of fixed assets held for charity
use and programme related investments.
The reserves policy should cover as a minimum:
the reason why the charity needs reserves: ICC19 page 7)
what level lor rangel of reserves the trustees believe the charity need5. ICC19 page 91
what steps the charity is going to take to establish or maintain reserves at the agreed level lor
rangel,. (CC19 page 91 and
arrangements for monitoring and reviewing the policy. ICC19 page 91.
Registered Chority No. 10256
otsted Regtstrotion EY419077

don Pre-school needs Reserves
Income
Income varies from term to term, dependant on the number of children attending the Pre-school, age
of children, and qualifications of staff. Sources of income are from privately funded children, Early
Education Funding, sales of uniform and fundraisin￿v0luntary donations.
Planning for contingencies
Upkeep of premises= Claydon Pre-school does not own the building from which it operates, and
therefore is not responsible for its general upkeep. However. it 15 responsible for the outside area,
so therefore Claydon Pre-school has decided it needs to have £lO.tK)O available for emergency
repairs, in order that it could continue the services run from those premises.
Winding up charity: Claydon Pre-school has decided that. in the event of the organisation having
to be wound up, it would need to have six month's running c05ts1£90.8251 in reserves to allow
for a proper running down.
Redundancy.. Claydon Pre-school has decided to keep a sum of Ell.109 to cover redundancy.
Short-term deficit= Claydon Pre-school has decided that it needs to keep £62,217 in reserves to
351ow for one school term of running costs should there be a short-term deficit.
Unforeseen operational costs: (e.g. employing temporary staff to cover a long-term sick absence)
Claydon Pre-school has decided to keep a sum of £12.000.00.
The level
or ran
of reserves the trustees believe Cla
don Pre-school needs
As at 31st July 2021 Claydon Pre-school's average monthly expenditure was £15.554. This includes an
average monthly salary bill of around £11,392.
Claydon Pre-school has decided to aim to keep reserves equNalent to six month's expenditure la sum
of £90,825)
Establishin
and maintainin
reserves at the a
reed level
Claydon Pre-school has agreed to aim for a reseryes figure of £90,825. Currently, las at 31, July 20211
it has free reserves of £86,46S.34.
The current level of reserves, therefore. is equivalent to 5.6 month's expenditure.
Monitorin
and reviewin
the reserves
This policy will be reviewed annually by the Trustees of Claydon Pre-school
Producedby the FffnanceAdministrntorolClaydon Pre-school- Ortober2021
Regtslered ch(￿tY No. 10256S)
Ofsted Registrolion EY419077