REGISTERED CHARfTY NUMBER.. 1025650
Report of tbe Trustees and
Unaudited FiDaneisl Statemellts
For The Year Ended 31st July 2022
Claydoll Pre-school
Jolm Phillips & Co Limited
Accountants
Unit 81 Centaur Court
Claydon Business Park
Gt. Blakenham
Ipswich
Suffolk
rp6 ONL

aaydon PrfrSehtyA
Contents ofthe FillaDcial Ststements
For Th¢ Year Ended 31st Juty 2022
P*ge
Report of the Trn8tee#
I to 2
Independe￿¢ Examiner's Report
St*t¢menl of Fiffjan¢i*l Aedvi¢ks
B*lAnee Sheel
No¢es to tbe Fthanel*l Ststements
6 to 11
Detailed Statement of FiD*Delal Adivltle4
12 to 13

Clxydon Pr¢-School
Report ofthe Tntste
For The Ye4r EDded 31st Juty 2022
The tnLslees prasent their Yewrt with the financial statements of the charity for the year ended
31st July 2022. The tr￿l¢eS have adopted the provisions of A¢couMing and Reporting by Charities:
Statement of Recommended Practice appli¢able to ¢hartties preparing their ￿COUnts in accordance with the
Finaneiai Re￿rtIng Standard applicable in the UK and Republic of Ireland (FRS 102) (effcdive l January
2019).
FINANCIAL REVIEW
Reservej pollcy
The Resetves Policy of the Charity been prepared and is written in the light of the Charity
Commissioners, guidance 'ChaTities and Reserves" The R¢s¢rves Policy is detailed in a separate appendix
to the accounts.
STRUCTURE, GOVERNANCE AND MANAGEMEIYT
Governing document
The charity is controlled by its 8ovemiDg d(KumenL a deed of and constitutes an uninco4)orated
charity.
REFERENCE AND ADMINISTRATIVE DETAIiS
Reglstered Charity Dumber
1025650
Prlnclpal address
Recreatton Ground
Thornhill Road
Claydon
Suffolk
IP6 ODZ
Truste
Miss J Prentice (resigned 211 Ir2021)
Mrs J Curtis (resigned 211 In021)
Mrs E J Parker
Miss S Knighion (resigned 919r2021}
Miss J NeMThan
Ms K Vinecolnbe
Ms A Markham
Ms S Copeland (resi￿1￿ 2818r2021)
Mrs J Day (resigned 1019f2021)
Mr.9 l. Stanfi)rd
E Brumhead (appointed 2Ji Ir2021)
Mrs E Jackson {appointed 211 If2021)
Page I

CJ*ydon PrtsSebty)I
Report of the Tru$t¢es
For The Ye&r Ended 31st July 2022
REFERENCE AND ADMINisfRATIVE DETAILS
IDdepeDdellt Examther
John Phillips and Co Limited
John Phillips & Co Litnited
Accountants
Unil 81 Centaur Court
Claydon Business Park
Gt. Blakenham
IpswictrA
Suffolk
IP6 ONL
Approved by order of the board of trustees on 19th October 2022 and $i￿d on its behalf by:
Ms A MaTkham . TTr1￿ee
Page 2

Inde￿ndent Euminer's Report to the Trustees of
Claydoll Pre-school
Independent examiner's report to the trnstees of Claydon Pye-school
I report to the charity tr￿st¢eS ￿ my examinatton of the ￿Unts of Claydon Pre*kbool (the Trust) for the
year ended 315t July 2022.
Responsibilitles *Dd basis of report
As the charity tr￿tee$ of the T￿￿ you are responsible for the preparntion of the accounts in accordance
wlth the requirements of the Charities Act 2011 Cthe ACV).
I report in Tespe¢l of my examinatton of the TnJs¢s &counts earried out under section 145 of the Act and in
carrying oui my eXam1r￿tion I have followed all applicable Directions given by the Chwity Commission
undersection 145(5Xb) of the Act
Independent txamfioer's ststement
I have compl¢ted my ¢xamination. T confJrn] that no n)aterial n)attets have ¢ome to my attention in
connection with the examination giving me ¢ause to klieve thal in any material w..
accounting records were not kept in rwt of the Trust as required by section 130 of the Act: or
the accounts do not accord with those re￿r￿￿' or
the accounts do not comply with the applithle requirements the fonn and content of
accounts set Oui in the Charities (Accounts and Rewrts) Regulaions 2008 other than any
requiremeni that the accounts give a true al￿ fair view which is noi 8 matter wnsidered &8 part of an
indcpendent examination.
I have concerns and have come across no other matters in connection with the examination lo which
allention should in this reN)rt in order to enable a proper understanding of the accounts to be
reached.
okp
fhLLixPS
John Phillips and Co LAmited
John Phillips & Co Limited
Accouniants
Unit 81 Centaur Court
Claydon Business Park
Gt. Blakenham
Ipswtch
Suffolk
IP6 ONL
19th October 2022
Poge 3

Claydott
S¢*temett¢ of ￿2￿cial Ae¢ivlties
For The Year Ended 31st J￿]Y 2022
2022
Unrestricted
nd
2021
Totsl
Nota8
INCOME AND ENDOWMENfs FROM
Charitable activities
Grants
127,485
139.588
(kneT trading activities
Investment income
Other income
61.747
78
7576
51.749
182
3,747
Total
196J86
195266
EXPENDITURE ON
Ratsing funds
445
(28)
179043
203,870
180288
203,842
NET INCOMEI(EXPENDlTURE)
16A98
(8.576)
RECONCILIATION OF FUNDS
Total funds brougbt forw*rd
133,435
142,011
TOTAL FUNDS CARRIED FORWARD
150,1)33
133,435
The notes form part of these financial ststements
Page 4

Claydon Pre-sthool
Balanee Sbeet
31stJuty 2022
2022
Unr￿trIcted
Dd
2021
Tota]
funds
CURREKf ASSETS
Stwks
Debtors
Cagh at bank and in hand
(91)
155,146
138.073
153,145
138.459
CREDITORS
Amounts failing due within one year
(5,112)
(5,024)
NET CURRENT ASSETS
150,033
133,435
TOTAL A&SETS LESS CURREI¥T
LIABILITIES
150,033
133.435
NET ASSETS
150,033
133,435
FUNDS
Unrestricted funds
io
150,033
133.435
TOTAL FUNDS
150,033
133.435
The financial statetnents were 4Trproved by the B0￿d of Trustees and authorised for issue on
19th October 2022 and were Si￿ed on its ￿half by..
A Markham . Tn]s*e
The notes fomi part of these ftnancial statements
Page 5

Cl4ydon Pre-school
Notes to Ibe FiDan¢ial StatemeDts
For The Year Ended 31s1 July 21)22
ACCOUNTINC POLICIES
Basi8 of preparing the financial statements
Thc financial statemeJ)ts of the charity. which is tt public benefit ¢ntity under FRS 102. have been
prepared in xcordance with the Chariii¢s SORP (FRS 102) 'A￿0￿￿tIng aJJd Reponing by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financi￿ ReF¥)rting Standard applicable in the UK and Republic of Ireland (FRS 102)
(¢ffective l January 2019).. Finan¢ial Rep)rting Stsndard 102 The Fitwicial Rep)rting Srandard
applicable in the UK and Republic of Ireland, and th¢ Charities Act 2011. The financial ststements
have been pwared und¢r the hi%tori¢al cost C4)nventioD.
Income
All income is recognised in the Statemem of Financial Activities once the chartty has enlitlem¢nl to
the fijnds, it is probable that the incotne will be te¢eived and the amount can be m¢asured reliably.
Expendltsre
Liabilities arc reCO￿lSed as exFrnditure &$ soon as there is a legal or ￿nStn￿tive obligation
committing the charity io that exFenditlre, it is probable that a transfer of e¢4)nomic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expendinjre is
accounted for on an a¢crua]s b&8is and has been ¢1￿1fied under headings that aggregate ail cos¢
related to the category. Where costs ￿)not be directly allTibuted to Fwticutar headings they have
been allocated to a¢tivities on a basis consistenl with the use of resourc￿.
Stocks
Sto¢ks are valued at the lower of eost and net reali8able value, after making due 8Jlowance for
obsolel¢ and slow moving items.
Taxatlo
The chatity is exempt from tsx on its charitable ￿tiVItieS.
Fund aeeOUDtiDg
Unrestricted funds can k used in e￿ordanCe with the charitable objectives ot the disctetion of the
Restricted fjjnds can only ir for particular reStri￿￿j purposes within the objects of the charity.
Restrictions ￿lse when specified by the donor or when fiuTrds are Taised ftir particular restricted
purpose5.
Further explanation of the nature and puTp(￿ of each fund is includ¢d in the notes to the fmancial
statements.
Hlre purchase *nd leasing eommitmeDts
Rentals paid under operating leases are charged to the Ststement of Financial Activities on a straight
lin¢ basis over the period of the lease.
Page 6
coniinued...

aaydon Pr¢-Schwl
Notes th the Financial StstemeDts- continued
For The Year Ended 31stJuty 2(Y22
OTHER TRADING AcrivrtlES
2022
2021
Fundraising events
Other income
Fees
2.742
3277
55.728
4,335
44.318
61.747
51,749
INVESTMENf INCOiVKE
2022
2021
Deposit aecount interest
78
182
TRUSTEES, REMUNF.IL4TION AND BENEFITS
There were no tnLStees' remuneMlc￿ or other benefits for th¢ end¢d 3 1st July 2022 nor for the
year ended 31 st July 2021.
Trnstees, expettses
There were Tr) trusie¢s' expens¢s paid for the year ended 31￿ J￿Y 2022 nor for the year ended
31stJuly2￿2I.
STAFF COSTS
The average monthly number of employees during the year was &8 follows..
2022
14
2021
Staff
No employees received emoluments in excess of £60.{￿.
Page 7
continued...

Claydon Pr￿&b￿l
Notes to tbe FiDaDcial Statements- continue
For The Year Ended 31st July 2022
COiKPARATIVES FOR THE sfATEMENT OF FINANCIAL AcfiviTIES
UDf&8tricted
fAmd
INCOME AND ENDOWMENTS FROM
Charit*ble aetivlties
Grants
139588
(Xher trading activities
Investment income
Other income
51,749
182
3.747
Tot*1
195266
EXPENDITURE ON
Raising funds
(28)
203,870
Total
203,842
NET tNCOMEI{EXPENDITURE)
(8,576)
RECONCILIATION OF FUNDS
Totsl funds brougbt forw•rd
142.011
I'OTAL FUNI)S CARKIED
FORWARD
133,435
Page 8
continued...

ClaydoD Pre-sch￿1
No¢es to the FinaDcial Statements- conthiued
For The Year Ended 31$¢ Jmty 2022
STOCKS
2022
2021
Stocks
DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
2022
2021
Trale debtors
Prepayrnents
{91)
166
220
(91)
386
CREDITORS: AMoiyKfs FALLING DUE wrrHIN ONE YEAR
2022
2021
Trade cieditors
(hher creditors
Pension FuTrJ
Accrued expenses
1278
3,118
707
41
3.475
627
881
5,112
5.024
10. MOVEMENT IN FtrNDS
Net
movement
in fl￿dS
At
31.7.22
At 1.8.21
Unrestrl¢ted fuDd$
General fund
133,435
16598
150,033
TOTAL FUNDS
133.435
16,598
150,033
Net movement in funds. included in the aFM)ve are as follows:
Incoming Resources Movement
CXFended
in fund5
Unreqtricted fvll(Lq
General fund
196*6
(180288)
16,598
TOTAL FUNDS
1960886
(180288)
16,598
Page 9
continued...

Clxydon Pr¢-School
Nota to tbe Financial St*¢ements- ¢ontillued
For The Yegr Ended 31$¢ Juty 21)22
10. MOVEMENT VUNDS- ¢ODtiDued
Comparatives for movement in fuD4ts
Nel
n)ovement
in funds
At
31.7.21
At 1.820
Unrestrieted funds
General fund
142.011
(8.576)
133.435
TOTAL FUNDS
142.011
(8.576)
133,435
Comparative net movement in fimd4 included in the alwe are a% follows:
Incoming Resour￿ Movement
exFtnded
in funds
Unrestricted
Genera] fund
195266
(203.842)
(8,576)
TOTAL FUNDS
195266
(203.842)
(8,576)
A cuntnt year 12 montlLS and prioryear 12 montlLS ¢ombined E*Jsition is L8 follows..
movement
in funds
At
31.7.22
At 1.8.20
UDreJtrlcted ￿ndS
General fund
141011
8,022
150.033
TOTAL FUNDS
142.011
8.022
150.033
Page 10
continued...

Claydon Pre&h(w)I
Notes to the Financial S¢atements- eontiDued
For The Year EDded 31st July 21)22
10. MOVEMENT IN FUTr4DS- eootinued
A current year 12 months and prior year 12 oJontlLS combined net movement in fjJnd& Includ￿ in the
above are as follows..
tncoming Resources MovemeDt
Unrestricted (UDth
GeneraI fund
391152
(384.130)
8.022
TOTAL FUNDS
392.152
(384.130)
8,022
11. RELATED PARTY DISCLOSURES
There were no relthd party transactions for th¢ year ended 3 1st July 2022.
Page 11

aaydon Pre-sehwl
Detailed Ststement of Thttallcial A¢¢tvlties
For The Year Ended 3xstJ￿ty 2022
2022
2021
INCOME AND ENDOWMENTS
Other trading activfitles
Fundraising events
Other incorn¢
Fees
2,742
3277
55,728
4,335
44,318
61.747
51.749
Investment iDcome
tkposit account interest
78
182
Cbaritable aftivities
Grants from SCCISenco
127A85
139,588
Other Income
Covid Grants
Lnsurance Claim
401
7,175
3,747
7,576
3.747
Totsl ineomin8 resour¢
196,886
195,266
EXPENDrruRE
Other tradlffjg *ctlvltl
Fundraising expenses
445
(28)
Other
Wages
Premises expenses
138J83
121.374
27J68
139291
148,742
Support costs
Management
Other Insuran¢e
Light and heat
Telephone
Carried forward
lJ21
1,113
1.591
438
3.142
428
3.197
This page does not [£￿ wt of the statutory fu￿￿laI statements
Page 12

Claydon Pre-school
Detailed Ststsment of FiDaDcial Aclivities
For Tbe Year Ended 31st July 2022
2022
2021
ManagtmeDt
Brought forward
Postage and stationery
Health & Saf¢ty
Cleaning
Rent & Rat&s
RefLLS¢
3,197
3.549
629
275
1,739
1,151
3,142
2.407
379
1,910
1.928
10,540
10.652
Fin4nee
Bank ¢lwg&8
126
92
Other
Cost of trips
Equipment from ffijndraising
Unifonn
Software
Refreshments
Repairs and renewals
Equipmenl
Staff Trdining I Welfare
Gifts
Bad Debis
Re¢ruitment
137
153
11.914
1,697
1.843
1,991
12,388
A,042
1,901
4?37
3,722
2,075
981
160
1.303
659
143
17J49
36,171
Governance eosts
Accountancy 8nd legal fees
Legai Fees
648
7,565
11.757
12J37
8,213
Totsl resources expended
180288
203.842
Net In¢omeJ(expendlthre)
I6￿98
(8,576)
This page rkns not forni paTt of the stattrtory fina￿1￿ statsments
Page 13

Thornhlll Road
Claydon
Ipswich
Suffolk
IP6 ODZ
Tel: 01473 831648
Reserves Polic
Introduction
This policy is written in the light of the Charity Commissloners, guidance 'Charity Reserves: Building
Resilience" ICC19, updated January 20161 which states. Allchorities need to develop a policy on
reserve5 which estoblishes o level of reserves thot is rightfor the chority and cleorly explains to its
Stokeholders why holding these reseryes is necessary." {CC19 3.2).
"Reserves Gre that port of o choritrfs unrestrirtedfunds that isfreely ovoilable to spend on any of the
chority's purposes. The Storting pointfor calculating the amount of reserves held is therefore the
amount of unrestrictedfunds held by the charity. However, some or all of the unrestrictedfunds of o
charity moy not be reodily avoilablefor5pending. This 15 because spending thosefunds may adversely
Impoct on the chority's ability to deliver its aims. The item5 that should be excludedfrom reserve5
ore..
tongiblefixed 05setS Used to corry out the choritrfs activities, such as lond ond buildings
progromme-reloted investrnent5, those held solely tofurther the chority'5 purposes
designatedfunds set C75ide to meet es5entialfuture spending, Such asfunding a project that
could not be metfromfuture income
commitments thot have not been provldedfor a5 a liability in the o¢counts.-
ICC19 3.11.
The reserves policy should cover as a minimum:
the reason why the charity needs reserves- ICC19 3.21
what level lor range) of reserves the trustees believe the charity needs; ICC19 3.41
what steps the charity is going to take to establish or maintain reserves at the agreed level {or
range): ICC19 3.51 and
arrangements for monitoring and reviewing the policy.
don Pre-school needs Reserves
Claydon Pre-school provides early-years childcare services to children in the local community. The
charit¢s income varies from term to term, dependant on the number of children attending the Pre-
school and the age of those children. Sources of income are from privately funded children, Early
Education Funding, sales of uniform and fundraising/voluntary donations.
Regtst£Yed Chorfty No. 1025650
Of51ed RegistroiKin EY419077

Desi
nated Funds
Claydon Pre-school holds regular fundraising events at which money is raised to be spent on specific
projetts or equipment that will enhance the lives of children within our care. As at 31" July 2022 the
balance of unspent fundraising income totalled £2.733.16. It is intended to use this money within the
next academic year to provide improve and enhance the sandpit area within the setting.
Plannin
for Contin
encies
The trustees have set a level equivalent to 3 months annual tumover for the organisation as a desired
level of reserve. This fund is a contingency in the event of a sudden reduction in income to protect
the future operation of the organisation from the effects of any unforeseen variations in its income
and expenditure.
The trustees have designated reserves where there are planned commitments that cannot be met by
anticipated future income alone. These reserves are broken down into a number of funds that relate
to:
The organisation's responsibilities as an employer to hold sufficient funds to provide proper
notice and redundancy costs in the event of closure.
The organisation's responsibilities as a leaseholder to repair and maintain the outside areas of
the Pre-school.
The organisation's desire to expand and improve the premise's facilities to increase capacity.
The organisation's responsibility to maintain equipment in order to ensure the safety of its
employees and beneficiaries.
The amounts of reserves are specified in the table as follows:
Unrestricted Funds
represented by:
General Purpose Reserve
Deslred
Reserves
Balance as at
31" July 2022
29.053
Descriptlon of funds
47,552
To bridge any possible delays in the receipt
of income or funding grants, to provide
cash flow and to meet unforesÈÈn
expenses. This has been based on 3
month's annual turnover.
In the event of the or8anisation having to
be wound up and including redundancy
liabilities. This has been based on 6
month's running cost5
Funds to maintain. repair and improve
premises held on lease and to fulfil lease
obligations with regards to maintenance of
external areas
Provision to replace IT, furniture and
equipment as required
Dissolution Reserve
98,525
101,978
Premises Reserve
10,000
15.269
Asset Replacement
I,coo
1.0
Total
157.077
147,31X)
Regi518r8d Chortty No. 1025650
otsteo Regtstralion EY419077

The level
or ran
of reserves the trustees believe Cla
don Pre-sthool needs
The minimum reserves required is the Dissolution Reserve. These are to be used to ensure we look
at every alternative before dis501ution of the charity.
Claydon Pre-school has decided to aim to keep reserves in the sum of £109,525 representin8 the
desired Dissolution Reserve, Premises Reserve and Asset Replacement Reserve. As at 31 July 2022 it
has free reserves of £147,300.
Monitorin
and reviewin
the reserves
Due to the nature of the organisation and the regular review of the budget, this policy should be
reviewed on an annual basis to ensure
The General Purpose Reserve and Dissolution Reserve match changes to the annual budget
The Redundancy Reserve matches the requirements of staffing levels
The Premises Reserve and Asset Replacement elements move forward in at least an
inflationary manner
should the budget be reduced due to the end of projects or other such occurrence5 then the
reduction of reserves should be planned over a minimum of three years.
POLICY DATED: 20 ocr- 2022
REVIEW DATE: One year after date of policy
Sources
Churity Commission Web51te
ReglstereL1 Charity No. 102565)
Olstecj Regisirolion EY4?9077