REGISTERED CHARITY NUMBER.. 1025650 Report of the Trustees and Unxudited Finaneial Statements For The Year Ended 31st Jul) 2023 ror Claydon Pre-sch] John Phillips & Co Limited Accountants Uiiil 81 Cenlaur Court Cla)'don Business PaTk Gt. Blak"enham 1psii.ich Suffolk IP6 ONL
Claydoll Preaschool Contents of the Financial Statements For The Year Ended 31st JulTr 2023 Page Report of the Trvstees lttdependent Examiner's Report Statemenl of Finalleial A¢'1e$ Balance Sheet Notes lo the Financial Statements 6 10 11 Detailed Statement of Financial Actiiities 12 to 13
Claydoll Prtrsthool Rewrt ofthe Trustees For The Year Ended 31st July 21n3 The trustees present thcir re¥rt iTriih the financial statem¢nls of tlie charity for the year ended 315t JulN' 2023. Thc truste¢s have adopted the pVIsiOnS of Accounting and RertIng b}, Charities.. Stalemei)t of Recoinmended Practiec applicablc to charities preparing their accouiit5 in accordance with the Financial Reporting Standard appli¢able in the UK and Republic of ITeland (FRS 102) (effective l January ?019). FIYANCIAL REVIEW Reserves poliey The RerVeS Policy of th¢ Charit), has been PPared and is iNYitten in the light of the Charity Commissioll¢TS' guidance 'C.haritits and Reserves". Th¢ Rcserves Polic) is dctailcd in a Scrate appendix to the accounts. STRUCTURE, GOVERNANCE AND MAJJ AGEMENT Governing docunient The charitN' is conirolled by ils governing dUmen( a deed of trust and ci)nstitute5 an unincorporatcd charity.. REFERENCE Af*D ADMINISTRATIVE DETAII Registered Charity number 1025650 Principal address ReLreation Ground Thornhill Road Claydon SuffulK- IPO ODZ Trustees Mrs E J Parker (r¢sign¢d 2011012022) Mis5 J Neivtnan Ms K Viiie¢omb¢ (sIgrd 2011012022) Ms A mark.ham (re$]¢d 201101?092) Mrs L Sth]Iford (rc5ignLd 2011011022) E Brumhcad Mrs F. JacK"50n Mrs A Keeii (appointed 201101?0??) (resioned 8nJ2023) Mrs L Biirgess (appointed 201101102?) Mrs V Curtis (appoiiilcd 3111120?2) {rcsign¢d 9112121122) Pag¢ I
Claydom PreaSchoDI Report of the Trnstees For The Ye#r Ended 31st July 2023 REFERENL CE AND ADmI,[STRATtVE DETAIi Independent Eiaminer Johi) Pl)illips and Co Limited John Pl)illips & Co Limited Aecountants Unit 81 L¢ntaur Coiirt Claydon Business Park Gt. Blakenh#m Ip5ivich Siiffolk IP6 ONL Approved by order of the EK)ard of trnslees on 17th October 2023 and signed on its behalf b).: E Brumhead - I'rustee Page 2
Independent Examiner's Report lo the Trnstees of ClaydoD Pre-school Independent examiner's report to ihe trustees of Cia)'don Pre-school I report to the Lliarity trustees on my eMInatIon of the accounts of Cla}don Pre-school (the Trust) lor the ycar cnded 31 st Jul), 2023. Respon$ibilitie8 and basis of report Ag the chariti, trustees of the Trnst you are re5ponsibl¢ for the Preparation of thc accounts in acwrdance ivith the requirements of thc Charities Aci 201 I Cihe A). I report in respect of m}, examination of th¢ Trust's a¢¢ounts &vried out undcr Scction 145 of th¢ A¢1 and i ¢arT)'ing out m). exarllination I have followed all applicable DitKtIOT15 given by the Charity Commission under Section 145(5)(b) of the Act. Independent examiner's statement I hai'e completed m), examination. I confwm that no mat¢rial matters have come to my attcntion in conne¢tion iNith thc cxamination gii'ing me cause to beliel'e that in an). material r¢sp¢Lt-. aceountints records m.ere not kept in resrttt of the Trust required bj Section 130 of the Act. or the acLount5 do not accord ii.ith those records= OT the accounts do not comply the applicable requirements concerning the fom) and conteni of accounts set oiil in the Charities (Accounts and Reports) Regulations 2008 other than any reqLiirement that the accounls give a tNe and fair wieii" i%l)ich is nol a matter e4)n5idered as part of an iiidepend¢nt examination. I have no ¢on¢¢rns and hav¢ Comc across no othcr matters in connection ivith the examination to which attention shoiild be draii'n in ihis in ord¢r lo cnable a proper iinderstanding of the accounts to be reached. Qkll3 ,l John Phillips and Co Limited John Phillips & Co Limited Aecoiintan Unit 81 Centaur Court Clai'don B115ines5 Park Gt. Blak"cnhaT Siiffolk IP6 ONL 18th October 2023 Page 3
Cla)don PrfrSch(Mbl S¢aternenl of Financial AetiTrities For The Year Ended 31si July 2023 2023 UnstrICted 2022 Toial fuiids Notes INCOME AND ENDOWMENTS FROM Charitable aCtitIeS Graiils 149.580 127,485 Other tradingy activities Investment iD¢ome Other income 56.622 852 61,747 78 7.576 Total 207,054 196.886 EXPEIIDITURE O Raising funds 593 445 Other I9689 179.843 Total 197.482 180.288 NET INCOME 16,598 RECONCILIA TIOLY OF FuDs Total ndS brou8ht foThTrard 150,033 133.435 TOTAL FUNDS CARRIED FORWARD 159.604 150,033 Thc notes fomi part of these finan¢ial statements Page 4
Cla)don PTrS¢hool B*lAnce Sheet 31st Jul). 2023 2023 Unr¢stri¢ted fund 2022 Total funds Notes CURRENT ASSETS Stwks Debtors Cash at bank and in hand 76 1.445 166,578 90 (91) 155.146 168,099 155,145 CREDITORS Amounts falling due ivithin oiie )' (8,494) (5,112) NET CLTRRENT ASSETS 159.605 150.033 TOTAL ASSETS LESS CURRENr LIABILITIES 159,605 150,033 NET ASSETS 159,60) 150,033 FUNDS io Unrestricted funds 150,033 TOTAL FUNDS 159,605 150,033 The financial 5tat¢ments ivere approved by the Board of Trustees and authorised for issue on 17th October 2023 and ii'er¢ signed on its behalf by". E Brumhcad - T tee Thc notes forn) part of these financial statements Page 5
Claydon PrfrSehoDI Notej to the Fin8llcial Statements For The Year Ended 31st Juli 2023 ACCOUNTING POLICIES Basis of preparing the finatseixl statements The financial slalemenls of tlie charity": Ivhich is a public benefit entity, linder FRS I O? have been prcpated in a¥¢oi'dance is.ith thc Charities SORP (FRS IO*) 'Acc()unting and Reporting by Charitics.. Statevnenl of Recoiiimended Pra¢ti¢e applicable to char&tiC5 picparing tl)eir aLCOUllts in accordance ith the Financial Reporting Standard kpplieable in the UK and Republic of Ireland (FRS 102) (effective l JanLiary' 2019).. Financial ReFrt)rting Standard 102 The Financial Reportin¥ Standard appli¢able in tlie UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared und¢r th¢ historical cost convention. Ineome All income is recognised in th¢ Stht¢meni of Financial Activities once the charity lias entitlement to the fiinds, it 15 probable that the income ivill be received and ihe amount can be measured reliably. Expenditure Liabilities are recognised as expenditure 35 soon as there is a legal nr ¢onstruetive obligation coiiimitting th¢ charity" to that expenditure, it is probabl¢ thal a 1rn1sfer of economic benefits ivAII be required in settlement and th¢ atnOUTii of the obligation can be m¢asllred reliably. Expcnditurc is acco4inted for on an accruals ba515 and has b¢en classified under hcadings dtht Yeuate all cost related to Ili¢ ¢atrgory. there costs c•nnoi be directlk atlributed to particular headiiigs they have been allocated to activilies on a basis consistent the use of resources. Stocks stks arc Yaliied at the loiN"er of cost aJ)d n¢t realisable value. after making due all0,ance for obsoletc and 51011, moi-ing itcms. Taxation The ctLarity is exempl from lax on its charitable aetivities. Fund accounting Uiirestrict¢d lunds be used in accordance ivith the charitable objectives at tlie discretion of the trustees. Restricted funds can onl}- be used for particular restricted purposcs ii.ithin the objects of the charity. Restrictions arise "hEn spc£ified b). the donor or ii'hen funds arc raised for particular restricted purposes. Further explanation of thc nature and purpose of eacli fund is included in the notes to the finaiicial statements. Hire purchase and leasing commitments Rentals paid uiider operating le4tses are charged to the Statement of Financial ACt}ltIeS on a straight line basis over th¢ p¢riod of th¢ lease. Pa¥c 6 continiied...
Claydon Pre-sch(1 Notes to the Financial Sfatements- continued For The Year End1 31st July 2023 OTHER TRADING ACTIVITIES 2023 2022 Fundraising events Other income Fees 2,742 3277 55,728 4J81 49J85 56,622 61,747 INVESTMF.NT INCOM 2023 2022 Deposit account intcrest 852 78 TRUSTEESI REmUERATI0N AND BENEFITS There i*ere no trustees, remuneration or other benefits for the >'ear Cnded 3 1st Julv 2023 nor for the
'ear elided 31 st Jul!. 2022. Trustees, expenses There ii'ere no trustees. expenses pald for the }'ear ended 31 st Juls 2023 nor for the }ear ended 31 st JLily 202? STAFF cosrs The avcrage monthly number of ¢mplo)'ees during the }'ear ilas as folloivs: 2023 16 2022 14 No emplo)'ees recciycd emoluments in excess of £60,000. Page 7 continued..-
Claydon Pre-sebool Notes to the FinarJcTal StatemeDts- eontinued For The Year Ended 3151 July 2023 COlARATIvEs FOR THE STATEMENT OF FINANCIAL ACTIVJTIES Unrestricted fund INCOML AND ENDOW.VIENTS FROM Charitable activities Grants 127,485 Other trading activities In¥'estTnent income Other income 61.747 78 7.576 Total 196.886 EXPEWDITURE ON Raising funds 445 Othcr 179.843 Tolal 180,288 NET INCOME 16,598 RECONCILIATION OF FUIS1)S Total funds brollght foni.ard 133,435 TOTAL FUNDS CARRIED FORWARD 150,033 Page 8 continued...
Cla}don Pre-sthool Notes to the Finaneial St21ements- Continued For The Year Ended 31st JulTr 2023 STOCKS 2023 2022 Stocks 76 90 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade debtors Prepa)ments 1245 200 (91) 1.445 191) CREDITORS: AMOUNTS FALLING DUE WITHlf* ONE YEAR 2023 2022 Trade creditors Social security and other taxes Othcr creditors Pension Fund Accrued expenses 404 5.474 939 3,118 707 &494 5,112 10. MOVEMENT IN FUNDS Net movement in funds Al 31.7.23 At 1.8.22 UnTeJtrif tL41 funds G¢n¢ral f4Jnd 150.033 9372 159,60S TOTAL FUNDS 150,033 149,605 Page 9 continued...
Clxydon Prh0o1 otes to the Financial Stat¢mehts- continmed For The Year Ended 31$¢ JulTr 2023 io. MOVEMENT IN FUJYDS- eontillued Not movement in funds. ineludcd in the aFM)v¢ ar¢ as folloivs= Iiicoining resources ResourLCS expended Movement in funds Unrestricted funds General fund 207J)54 (197,482) 972 TOTAL FUNDS 207.054 (197,482) 9.572 Comparatives for moiement in funds Net moN'em¢nl in funds At At 1.8.21 Unrestrieted fundy General fund 133,435 16,598 150,033 TOTAL FUNDS 133,435 16.598 150.033 Comparalive net movement in funds. included in the aix)ve are as folloiTr¥S: Incoming resources Resources expended Movement in fiinds UnrestrKeted funds General fiind 196,886 (180,288) 16.598 TOTAL FUNDS 196.886 (180,288) 16,598 Page 10 continiied...
Claydon Pre•SchoDI Notes to the Financial Statements- continued For The Year Ended 31st July 2023 io. MOVEMENT IN FUNDS- eoDlinued A ¢urrent )'¢ar12 months and prior year 12 months combind position is as folloivs- Net movement in funds At 31.7.23 At 1.8.21 Unrestricted fuDds General fiind 133.435 26,170 159,605 TOTAL FUNDS 133.435 26,170 159,605 A currenl year 12 months and prior )rar 12 months combined net movement in fimds. included in the abo¥'e are as folloii's= Incoming resources Resources cxpcnded Movem¢nt in fiinds Unrestricted funds Cjeneral fund 403,940 {377,770) 26.170 TOTAL FUNDS 403,94Q (377.770) 26,170 I I. RELATED PARTY DISCLOSURES There ilere no r¢laied part), tran5aclions for the s'ear ended 3 1st Jul> 2023. Pagell
Cl%ydoD Pre-sch1 Detailed StatemeDt of Finalleial Activities For The Yrar Ettd¢d 31st Jul), 2023 2023 2022 INCOME AND ENDOWMENTS Other trading aetivities Fundraisin&T evcnts Other income Fc¢s 2*56 4J81 49J85 2.74? 3,277 55,728 56,622 61,747 Investment income Deposit account interest 78 Charitable activitie5 Granis Irom SCC/Scnco 149,580 127.485 Other income Covid Grants Insiirance Claim 401 7,175 7,576 TotAI incoming resources 207.054 196,886 EXPENDITURE Other trading a¢tiviti¢s FE5ndraising e.Kpensc5 593 Other 138,383 908 Premises expenses i.ooi 166.662 139,291 Support costs Managemenl Other Insiirance Light and heal Teleplionc Carried fonN'ard lJ98 1,3?1 1,448 478 3.197 This page does not forni part of the statutory, financial statements Paue l?
Claydott Pre-S¢hool Detailed Statement of Financial Activities For The Year Ended 31st Juli. 2023 2023 2022 Management Brou(yhi foni'ard Postage and stationer) Health & Safet). Cleaning Rent & Rates Rcfus¢ 3,495 2,401 lJ41 389 1079 954 3,197 3,549 629 275 1,739 1,151 IOA59 10,540 Finanee Bank uharges 138 126 Other C05t of trips Uniforn) Softm'are Refreqliments Repairs and reiieiTralq Equipment Staff Training I Il'¢lfarc Gifts Bad Debis 273 453 2,013 3,690 5,097 3281 2591 1,258 19 137 1.042 1,901 2,994 4.337 3,722 2,075 981 18,675 17J49 Governance costs Accountanc). and legal ftts Lcgal Fees 588 367 780 11.757 955 12,537 Total resour¢¢s expended 197,482 180,288 Net income 16,598 This paso does not fom part of the stalutor5' financial siateinents Page 13