CAPEL PRESCHOOL
TRUSTEES REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST AUGUST 2022
REGISTERED CHARITY NO. 1026093
Capel Preschool Report and Financial Statements For The Year Ended 31 August 2022
Trustees Report for the year ended 31st August 2022
The Trustees present their report together with the financial Statements of the charity for the year ended 31st August 2022. The financial statements have been prepared in accordance with the accounting policies set out on page 5 and comply with the charity's trust deed and applicable law.
The Trustees who served during the year were:-
Michelle Clark (Chairman) (Appointed 30th September 2015) Charlotte Ward (Secretary) (Appointed 30th October 2020) Emma Kerr (Treasurer) (Appointed 28th January 2021) Andy Poulton (Appointed 18th November 2020 Resigned 3rd August 2022)
Constitution and Objects
Capel Preschool is constituted by Trust Deed dated 16 September 2006 and is a registered charity. The objects of the Charity are to enhance the development and education of children under school age by encouraging parents to understand and provide for the needs of their children through community groups.
Charity Information
Charity Number 1026093 Address 89B The Street Capel Surrey RH5 5JX Banker Caf Bank Independent Examiner Tracy Beestone FCCA
Signed on behalf of the Trustees
22/03/2023 …………………………………………… …...................................... Michelle Clark - Chairman Date
Page 1
Capel Preschool Report and Financial Statements For The Year Ended 31st August 2022
Independent Examiners Report to the Trustees of Capel Preschool
I report on the accounts of the Trust which are set out on pages 3 to 5
Respective responsibilities of Trustees and Examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2016 (the Charities Act)and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
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to state whether particular matters have come to my attention.
Basis of Independent Examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.
Independent Examiner's statement
In connection with my examination, no matter has come to my attention :
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(1) which gives me reasonable cause to believe that in any material respect the requirements
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(a) to keep accounting records in accordance with section 130 of the Charities Act; and (b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act; have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
T Beestone FCCA Chartered Certified Accountant 1 Hardy Close Felpham West Sussex PO22 6QX Date 21 March 2023
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Cpael Preschool Income and Expenditure Account For The Year Ended 31st August 2022
| INCOME Breakfast & after school club Clothing Sales Donations Funded session fees Income from fundraising Lunch fees Miscellaneous income Outings Sports club Unfunded Sessions EXPENSES Accountancy Activity Providers Advertising Bad Debt Bank Charges Bookkeeping and payroll Breakfast & after school club Consumables DBS Depreciation Electricity Fundraising costs Employers pensions PLA membership and insurance Postage, stationery & software Professional fees Rates Rent Repairs and renewals Staff party Telephone Training Costs Wages & NI Excess (Expenditure)/Income |
Unrestricted 2022 15,672 236 325 102,262 772 3,888 26 351 654 18,024 142,210 350 1,717 12 51 93 2,393 761 4,191 200 420 3,330 40 521 85 481 - 1,105 10 10,084 270 906 227 122,347 149,594 (7,384) |
Funds 2021 11,871 175 1,000 96,932 1,466 4,359 1 - 968 24,259 |
|---|---|---|
| 141,031 | ||
| 250 2,750 - 340 84 1,925 620 6,638 - 561 2,002 - 891 85 333 1,110 - 10 1,284 - 791 435 97,157 |
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| 117,266 | ||
| 23,765 |
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Capel Preschool Statement of Assets and Liabilities As at 31st August 2022
| FIXED ASSETS Fixtures and fittings CURRENT ASSETS Debtors Other debtors Caf Current Account Caf Fundraising Account Caf Grants Account Petty Cash LESS CURRENT LIABILITIES Creditors PAYE Accruals NET CURRENT ASSETS ACCUMULATED FUNDS REPRESENTED BY: Accumulated Funds as at 1st September 2021 (Deficit)/Surplus for the year Accumulated Funds at 31st August 2022 Approved………………………………………………….. Michelle Clark - Chairman Type text here |
Unrestricted Funds 2022 2021 1,261 1,682 1,261 1,682 25 126 1,798 1,838 54,236 80,949 5,258 3,824 30,181 10,163 149 839 91,647 97,739 272 1,282 189 300 250 1,582 711 90,065 97,028 91,326 98,710 98,710 74,945 (7,384) 23,765 91,326 98,710 Date…………………… 22/03/2023 |
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Capel Preschool Notes to the Financial Statements For the year ended 31st August 2022
1 Accounting Policies
1.1 Basis of Preparation of Accounts
The Financial Statements are prepared under the historical cost convention
The Financial statements are prepared in accordance with the Charity SORP 2015
1.2 Value added tax
Value added tax is not recoverable by the charity, and as such is included in the relevant costs in the financial statements.
1.3 Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures and Fittings
25% Reducing Balance
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