2022-08-31-accounts

			Page
Trustees' annual report
Independent examiner's report		to the trustees
Statement offinancial	activities
Statement offinancial	position
Notes to the financial	statements
The following pages	do not form part ofthe financial statements
Detailed statement of	financial	activities	10

The trustees	present	their report	and the unaudited	financial	statements	ofthe charity forthe year ended	ofthe charity forthe year ended
31 August 2022.
Reference and administrative			details
Registered	charity	name	Northern Pre School
Charity registration		number	1026795
Principal offic			Richmond Rise
			Portchester
			Fareham
			Hampshire
			PO16 8DG
The trustees
			Mrs J Pye		(Resigned		13December 2022)
			Mrs A Rance
			Mrs SPearce
			Mrs SRoberts
			Mrs D Cheal		(Resigned		13December 2022)
			Mrs H Soily
			Mrs CWoods		(Appointed		13December 2022)
			Mrs G Morrissey		(Appointed		13December 2022)
Independent	examiner		Doreen Marlow
			72 West Street
			Portchester
			Fareham
			Hampshire
			PO16 9UN

					2022	2022	2021
					Unrestii cted
				Note	funds	Total funds	Total funds f
Income and endowments
Other trading activities				4	111,993	111,993	141,674
Other income				5			2,289
Total income					111,993	111,993	143,963
Expenditure
Expenditure on	charitable	activities		6,7	148,653	148,653	147,608
Total expenditure					148,653	148,653	147,608
Net expenditure	and net	movement	in funds		(36,660)	(36,660)	(3,645)
Reconciliation	offunds
Total funds brought forward					62,807	62,807	66,452
Total funds carried forward					26,147	26,147	62,807

		31	August	2022
		Note	f	2022		f	2021
Fixed assets
Tangible fixed assets
Current assets
Debtors		12	110				90
Cash at bank and in	hand		28,589			66,216
			28,699			66,306
Creditors: amounts	falling due
within one year		13	2,554			3,501
Net current assets					26,145			62,805
Total assets less current liabilities					26,147			62,807
Net assets					26,147			62,807
Funds ofthe charity
Unrestricted funds					26,147			62,807
Total charity funds		14			26,147			62,807

Other trading activities
	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds f	2022 6	Funds f	2021 f
Grants receivable	92,978	92,978	121,210	121,210
Fees receivable	18,050	18,050	20,230	20,230
Milk refunds	215	215	195	195
Trip income	750	750
Tshirts			39	39
	111,993	111,993	141,674	141,674

5.	Other income
						Unrestricted			Total	Funds	Unrestricted	Total Funds
								Funds		2022	Funds	2021
	Job retention receivable	fuHough grants									2,289	2,289
6.	Expenditure	on charitable			activities by		fund	type
						Unrestricted			Total	Funds	Unrestricted	Total Funds
								Funds		2022	Funds	2021
	Pre school running		expenses				148,653		148,653		147,608	147,608
7.	Expenditure	on charitable			activities by		activity type
									Activities
									undertaken		Total funds	Total fund
										directly f	2022 6	2021 f
	Pre school running		expenses						148,653		148,653	147,608
8.	Independent	examination			fees
											2022 f	2021
	Fees payable Independent	to the independent examination ofthe				examiner for: financial statements					2,040	2,040

Staff costs
The total staff costs	and employee		benefits for		the reporting	period are analysed as follows:
						2022	2021
						6	6
Wages and salaries Social security costs Other employee benefits						103,551 2,419 1,917	107,452 3,311 1,974
						107,887	112,737
The average head	count of employees			during	the year was 7 (2021:8).The average		number of
full-time equivalent	employees	during the year			is analysed as follows:

ull-time	equivalent employees during the year	is analysed as follows:
		2022	2021
		No.	No.
Number	ofstaff	7	8

					Land and
					buildings
					E
	Cost
	At 'I September 2021 and 31August 2022				30,752
	Depreciation
	At 1 September 2021 and 31August 2022				30,750
	Canying amount
	At 31August	2022
	At 31August	2021
12.	Debtors
				2022	2021
				E	E
	Prepayments	and accrued income		110	90
13.	Creditors: amounts		falling due within one year
				2022	2021
				E
	Accruals and	deferred	income	1,983	2,609
	Social security	and other taxes		571	892
				2,554	3,501

	Unrestric	ted funds
			At				At
			1 September			31August	2
			2021	Income	Expenditure	022
			E		E	E
	General	funds	62,807	111,993	(148,653)	26,147
15.	Analysis	ofnet assets between funds

Unrestricted	Total	Funds	Total	Funds
Funds		2022		2021
E		E		E
2		2		2

			2022	2021f
Income and endowments
Other trading activities
Grants receivable			92,978	121,210
Fees receivable			18,050	20,230
Milk refunds			215	195
Trip income			750
Tshirts				39
			111,993	141,674
Other income
Job retention furlough	grants	receivable		2,289
Total income			111,993	143,963
Expenditure
Expenditure on charitable		activities
Staff costs			103,551	107,452
Employer's National	Insurance		2,419	3,311
Pension contributions			1,917	1,974
Rent			12,690	12,720
Website maintenance	and computer costs		1,528	411
Cleaning and waste disposal			3,545	3,371
Repairs and maintenance			3,602	2,885
Insurance			1,305	1,821
Children's entertainment			100	661
Tshirts				297
Equipment hire			332	332
Accountancy fees			1,080	1,080
Telephone and wifi			381	181
Consumables			1,108	771
Training and equipment			4,633	4,611
Sundries			808	514
Postage and stationery			105	236
Subscriptions and licences			423	522
Trip expenses			1,469
Advertising				51
Sports and dance sessions			2,689	630
Light, heat and water			4,521	3,007
Bank charges			87	92
Photo costs			360	678
			148,653	147,608
Total expenditure			148,653	147,608
Net expenditure			(36,660)	(3,645)