## **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:
- examine the accounts under section 145 of the Charities Act,
- 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
- 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 :
- (1) which gives me reasonable cause to believe that in any material respect the requirements
- (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
- (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
**Page 2**
## **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|
|||117,266|
|||23,765|
**Page 3**
## **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|
|---|---|
**Page 4**
## **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
**Page 5**