2022-08-31-accounts - Youth Club Pre-School

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

MANAGERS REPORT FOR THE AGM

7/11/22

September 2021 – July 2022

Autumn term 2021; -

We started the new year with settling sessions for our brand new children and for our returning children. It was a good way to ease the children back in after the long holiday and gave us the opportunity to have a chat with the parents.
To celebrate Jewish New year, we ate apples and honey to symbolise hope for a sweet new year, then used the off cuts for apple printing.
We made rockets and space ships and decorated our own planets to celebrate ‘World space week’
For National poetry Day, the children listened to rhyming poems and then then tried to make up their own poems.
We also took part in Global hand washing Day; something that was extra special during the hard times of Covid!
The children created their own Christmas cards for a fundraising activity.
We dressed in traditional costumes, made Diva lamps and used bright lights in a dark den to celebrate Diwali.
For Guy Fawkes we made a life size guy who sat proudly in the children’s garden.
The children made individual poppies to wear before taking part in a 2 minute silence for Remembrance Day.
For road safety week, the children took it in turns to ride the bikes and scooters and to be a pedestrian and cross the road safely.
We celebrated ‘autumn’ by planting bulbs, exploring autunm colours, and creating autumn pictures.
For Children in Need, we made Pudsy bear pictures and decorated pancakes with spots. The children also took part in a karaoke show and sang their favourite songs.
To celebrate Thanks Giving we found out about Thanks Giving traditions, drew ‘turkey’ pictures and enjoyed popcorn at snack time.
The children had a go at some Scottish dancing, tried oatcakes at snack time and made Scottish flags to celebrate St Andrew’s Day.
The children took part in lots of Christmas activities including – making calendars, snow gardens, Christmas trees, wreaths, tealight holders, wish list stockings and reindeer food. They also enjoyed making star biscuits and mince pies and creating a beautiful winter wall display.
We took part in the Newport Pagnell Christmas tree festival and every child made a papier mache bauble to place on the tree.
Unfortunately Covid prevented us from inviting parents into the hall to watch our Christmas performance but we did manage record the nativity and share it with the parents virtually.
We ended the year with some party games and a surprise visit from Santa, who we found out on the field because Covid stopped him coming into the hall!

Spring term 2022: -

We jumped like kangaroos and made dot art boomerangs to celebrate Australia Day.
For Chinese New Year we dressed in traditional costumes to eat at the Chinese restaurant, ate vegetable rice at snack time, made ‘tiger’ hand prints and read ‘tiger’ stories
For St David’s Day, we made lots of daffodils to create a large wall freeze and then we listened to the story of St. David.
We made pancakes and ate them at snack time and held pancake races to celebrate Shrove Tuesday
The children enjoyed coming to pre-school dressed as their favourite book characters to celebrate World Book day.
On World Wildlife day we searched our garden and field and found worms and snails in the mud and used binoculars to find squirrels in the tree and birds on the roof!
Recycling Day saw the children sorting all the materials into the correct departments and then choosing varied items to do junk modelling.
We created shamrocks using sliced peppers for St. Patrick’s Day
Dressing in red was the order of the day to help us raise funds for Red Nose Day.
For the Hindu festival of Holi, the children sprayed coloured paint onto paper in the garden; they also made Holi cards using brightly coloured pens
The children all made biscuits and cards to give to their mums for Mother’s day.
Easter activities included making bunny ears, Easter chicks and decorating eggs.

Summer term 2022: -

The summer term started with the children making beautiful bonnets to take part in an Easter bonnet parade.
On World Earth Day the children planted seeds, then cared and watered all the plants in our garden; this was followed by a memory matching game.
For St George’s day we made red ‘rose’ patterns and then all took turns to do some jousting just like the knights of the realm.
To celebrate Eid, we dressed up in traditional costumes, ate dates for snack and decorated moons & stars
The children decorated a bee hive, played ‘bee’ games and practiced their pen control to make bee pictures to celebrate World bee Day.
To celebrate the Queen’s Platinum Jubilee we had fun role playing the Queen’s coronation, followed by our own street party.
In May, the pre-school celebrated its 50[th] anniversary with a fantastic party on the field. Our children put on a little performance in front of some very special guests including the Mayer of Newport Pagnell.
We made lovely cards to celebrate Father’s Day
After looking at oceans on the map, we made underwater scenes to celebrate World Oceans Day.
The children brought in their tooth brushes and we had fun cleaning our teeth during healthy Eating Week. We also looked at and discussed the importance of healthy eating.
The Strawberry fayre was back on after a 2 year break due to Covid. Our committee worked really hard to run the Strawberry Teas, both in the hall and on the field and our children did us proud with a performance in the main arena.
Lots of junk modelling was used to make musical instruments to celebrate ‘make music day’ and then we listened to lots of beats and sounds.
In July, parents were invited to come along and watch our sports day. We ran, jumped, crawled and hopped and finished with some of our parents showing their fun side by taking part in the ‘grown up’ races.
During the last few weeks of the term, we dug up all the crops that we had grown in our garden including potatoes, carrots and lettuce; we then enjoyed them all at snack time.
To keep cool during an extreme heat wave, we ate ice pops and then splashed about in our paddling pool.
We said goodbye and thank you to our students that had been with us over the past year, they had been amazing!!
We finally finished the year with a Graduation for our school leavers. Parents were invited to come along and watch their children graduate from Pre-School. The children did us proud as they sang and danced and then presented with their medals and certificates.
.

Lyn Cousins Manager

YOUTH CLUB PRE SCHOOL

UNAUDITED FINANCIAL STATEMENTS 31 AUGUST 2022

Charity Number 1026827

YOUTH CLUB PRE SCHOOL

FINANCIAL STATEMENTS YEAR ENDED

31 AUGUST 2022

CONTENTS	PAGE
Trustees annual report	1
Independent examiner's report to the trustees	5
Statement of financial activities	7
Balance sheet	8
Notes to the financial statements	9
The following pages do not form part of the financial statements
Detailed statement of financial activities	14

YOUTH CLUB PRE SCHOOL

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 AUGUST 2022

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Youth Club Pre School Charity registration number 1026827 Principal office Wolverton Road Newport Pagnell Bucks MK16 8HX

The trustees

The trustees who served the charity during the period were as follows:

Danielle Clarke - Chair Jemma Newbold - Treasurer Nicola Ash - Secretary Eleni Holland Michelle Simkins Katherine Clark

Secretary

Nicola Ash

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is governed by a document known as a constitution. It is an unincorporated association administered by trustees who are elected during the year.

OBJECTIVES AND ACTIVITIES

The principal purpose of the Pre-School is to enhance the development and education of children under statutory school age.

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

The focus of our activities remains as the enhancement and development of children under statutory school age and a programme linked to the Early Years Foundation Statue (EYFS) and infant orientated events and activities.

This benefits the children by developing their confidence and social skills and helps them to settle into school when leaving. It also offers opportunities for activities to be offered that may not otherwise be experienced.

YOUTH CLUB PRE SCHOOL

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 AUGUST 2022

ACHIEVEMENTS AND PERFORMANCE

The pre-school is a charity that is managed by a volunteer chair and committee who support the preschool manager – Lyn Cousins and her team. This was our first year since the COVID-19 pandemic where we faced less challenges than the previous two years, with the second half of the year with little to no restrictions.

In October we received the Co-op Community causes funding, of which we were part of last year. We managed to upgrade our outside area with new equipment and even manged to get some new toys to use for both inside and outside areas.

Unfortunately yet again Christmas was overshadowed by the pandemic with restrictions put in place and our Christmas performance to be behind closed doors. However, the team did not disappoint and again shared on tapestry to parents, videos and photos of the performance.

During the first part of the year, there were high cases of COVID-19 in the UK. The team made sure measures where in place to reduce the risks of bringing COVID-19 into the pre-school so that we had no staff shortage and stayed open.

In February all remaining restrictions were lifted which brought back ‘normal life’. This meant that in the half term the children completed a ‘Colour Hunt’ of which we had a lot of children participate in and enjoy. This was also a great start to our fundraising for the year.

During the Easter term we managed to do a raffle before the Easter break. We had a fantastic response from both parents and Companies for donations after not being able to for two years.

Our Summer term was rather busy. We firstly celebrated the Pre-schools 50th Anniversary with a party for Staff, Parents and children on the field in May. We also had the ‘Strawberry Fayre’ where we provided the cream teas. We had a great day with volunteers from the staff and parents helping out on the day and also donations from parents and family members of cakes and treats to sell.

Then came our graduation for the children which was much enjoyed by parents seeing the children doing a performance and getting to say good bye to staff members.

Throughout the year parents have still continued to pay the voluntary snack contributions. This is much appreciated as this helps the pre-school enjoy lots of different snacks as well as other consumables.

FINANCIAL REVIEW

The objective of a charity is not to make a profit but to ensure that expenses are covered. The PreSchool's financial results show a surplus this year of £7,580 compared to a surplus of £2,485 last year. The increase in this years surplus was mainly driven by the lifting of restrictions which meant that the Pre-School could run as ‘normal’ and fundraising events could be held as before.

The surplus will increase the balance of the reserves to remain in line with guidelines for redundancies in the unlikely event of the setting’s closure in line with our reserves policy.

The Pre-School has a reserves policy in place to ensure that it can provide a consistent level of service protecting against unforeseen losses to income or increases in expenses and that it’s liabilities can be met should the Pre-School need to close. The aim is to build and maintain a reserve of three months income.

YOUTH CLUB PRE SCHOOL

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 AUGUST 2022

The committee will annually review this reserve level to ensure that it will meet the following:

Statutory redundancy liability for all staff.
Pay for the notice period required to be given to staff.
Outstanding holiday pay entitlement for staff
Outstanding bills such as premises rent.
Repayment of Government Funding Entitlement for sessions not provided.

In addition the Pre-School aim to build and maintain a reserve of one month’s income to allow a small contingency to cover a temporary shortfall, for example due to low children numbers in the autumn term.

PLANS FOR FUTURE PERIODS

Our focus for the future is to continue to provide an outstanding pre-school for the next cohort of children. We recognise that due to the pandemic and ‘lockdown life’ there are some impacts to development and we hope to continue to work with parents as early years professional in understanding and providing the right kind of environment for children to learn and develop.

We are looking forward to organising this year’s fundraising events and hope to create more events for parents and carers to meet.

RESPONSIBILITIES OF THE TRUSTEES

The charity's trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

YOUTH CLUB PRE SCHOOL

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 AUGUST 2022

INDEPENDENT EXAMINER

Zoe Foo FCCA has been re-appointed as independent examiner for the ensuing year.

Signed on behalf of the trustees

Jemma Newbold - Treasurer

17[th] November 2022

YOUTH CLUB PRE SCHOOL

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YOUTH CLUB PRE SCHOOL

YEAR ENDED 31 AUGUST 2022

I report on the accounts of the charity for the year ended 31 August 2022 which are set out on pages 7 to 12.

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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 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, I confirm that no material matters have come to my attention in connection with the examination which gives me reasonable cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

YOUTH CLUB PRE SCHOOL

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YOUTH CLUB PRE SCHOOL (continued)

YEAR ENDED 31 AUGUST 2022

Zoe Foo FCCA Independent examiner 108 Priory Street Newport Pagnell Buckinghamshire MK16 9BL

17[th] November 2022

YOUTH CLUB PRE SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2022

Note INCOMING RESOURCES Incoming resources from generating funds: Voluntary income 2 Incoming resources from charitable activities 3 TOTAL INCOMING RESOURCES RESOURCES EXPENDED Charitable activities Governance costs 4 TOTAL RESOURCES EXPENDED NET INCOMING RESOURCES FOR THE YEAR 5 RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted Funds £ 152,219 10,697 162,916 (155,052) (1,804) (156,856) 6,060 65,246 71,306	Restricted Funds £ 5,895 - 5,895 (4,375) - (4,375) 1,520 121 1,641	Total Funds 2022 £ 158,114 10,697 168,811 (159,427) (1,804) (161,231) 7,580 65,367 72,947	Total Funds 2021 £ 145,258 3,360
				148,618
				(144,384) (1,749)
				(146,133)
				2,485 62,882
				65,367

All the above amounts relate to continuing activities.

The notes on pages 9 to 12 form part of these financial statements.

YOUTH CLUB PRE SCHOOL

BALANCE SHEET

31 AUGUST 2022

Note FIXED ASSETS Tangible assets 7 CURRENT ASSETS Debtors 8 Cash at bank and in hand CREDITORS: Amounts falling due within one year 9 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES FUNDS Unrestricted income funds 10 Restricted income funds 11 TOTAL FUNDS	Unrestricted Funds £ 1,514 - 72,551 72,551 (2,759) 69,792 71,306 71,306 - 71,306	Restricted Funds £ - - 1,641 1,641 - 1,641 1,641 - 1,641 1,641	Total Funds 2022 £ 1,514 - 74,192 74,192 (2,759) 71,433 72,947 71,306 1,641 72,947	Total Funds 2021 £ 2,066 183 63,218
				63,401 (100)
				63,301
				65,367
				65,246 121
				65,367

These financial statements were approved by the members of the committee and authorised for issue on the 17[th] November 2022 and are signed on their behalf by:

Jemma Newbold - Treasurer

Lyn Cousins - Manager

The notes on pages 9 to 12 form part of these financial statements.

YOUTH CLUB PRE SCHOOL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated and in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.

Income

Income is recognised in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources and it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Fixed assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Equipment	-	over 4 years
Fixtures & Fittings	-	over 10 years

2. VOLUNTARY INCOME

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2022	2021
		£	£	£	£
	Income
	Income	151,855	-	151,855	144,399
	Uniform sales	341	-	341	421
	Other income	23	5,895	5,918	438
		152,219	5,895	158,114	145,258
3.	INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2022	2021
		£	£	£	£
	Fundraising	4,168	-	4,168	1,991
	Employment allowance	6,529	-	6,529	1,369
		10,697	-	10,697	3,360

YOUTH CLUB PRE SCHOOL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

4. GOVERNANCE COSTS

		Unrestricted Restricted	Unrestricted Restricted	Total Funds	Total Funds
		Funds	Funds	2022	2021
		£	£	£	£
	Accountancy fees	1,252	-	1,252	1,197
	Depreciation	552	-	552	552
		1,804	-	1,804	1,749
5.	NET INCOMING RESOURCES FOR THE YEAR
	This is stated after charging:
				2022	2021
				£	£
	Staff pension contributions			2,060	1,963
	Depreciation			552	552
6.	STAFF COSTS AND EMOLUMENTS
	Total staff costs were as follows:
				2022	2021
				£	£
	Wages and salaries			124,921	115,821
	Social security costs			7,139	6,458
	Other pension costs			2,059	1,963
				134,119	124,242
	Particulars of employees:
	The average number of employees during the year, was as follows:
				2022	2021
				No.	No.
	Number of production staff			10	10

No employee received remuneration of more than £60,000 during the year (2021 - Nil).

YOUTH CLUB PRE SCHOOL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

7. TANGIBLE FIXED ASSETS

COST
At 1 September 2021
Additions

At 31 August 2022

DEPRECIATION
At 1 September 2021
Charge for the year

At 31 August 2022

NET BOOK VALUE
At 31 August 2022

At 31 August 2021

8.
DEBTORS
Trade debtors
Other debtors

9.
CREDITORS: Amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Accruals and deferred income

10. UNRESTRICTED INCOME FUNDS
Balances at
1st Sept 2021
£
General Funds
65,246

Equipment
Fixtures &
Fittings
Total
£
£
£
1,588
3,347
4,935
-
-
-

1,588
3,347 4,935

1,204
1,665
2,869
217 335552

1,421 2,000 3,421

167 1,347 1,514

384
1,682
2,066

2022
2021
£
£
- -
-183

-
183

2022
2021
£
£
109100
1,854-
433-
363
-

2,759100

Incoming Outgoing Balance at
resources
resources
31st Aug 2022
£
£
£
162,916
(156,856)
71,306

YOUTH CLUB PRE SCHOOL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

11. RESTRICTED INCOME FUNDS

Balances at 1st Sept 2021 £ Co-op Fund 121 DAF- Inclusion Grant- 121	Incoming Outgoing Balance at resources resources 31st Aug 2022 £ £ £ 3,622 (3,260) 483 800 - 800 1,473 (1,115) 358 5,895 (4,375) 1,641

YOUTH CLUB PRE SCHOOL

MANAGEMENT INFORMATION

YEAR ENDED 31 AUGUST 2022

The following pages do not form part of the statutory financial statements which are the subject of the independent examiner's report on pages 5 to 6 .

YOUTH CLUB PRE SCHOOL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2022

INCOMING RESOURCES VOLUNTARY INCOME Income Uniform sales Other income INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Fundraising Employment allowance TOTAL INCOMING RESOURCES RESOURCES EXPENDED CHARITABLE ACTIVITIES Cost of sales - Purchases Staff costs - Wages & Salaries Staff costs - Employer's NIC Staff costs - Pension costs Establishment - Rent Establishment - Repairs & maintenance Establishment - Insurance Office expenses - Other Laundry and cleaning Other costs Staff welfare GOVERNANCE COSTS Accountancy fees Depreciation TOTAL RESOURCES EXPENDED	2022 £ 151,855 341 5,918 158,114 4,168 6,529 10,697 168,811 4,484 124,921 7,139 2,059 12,175 - 288 719 693 6,949 - 159,427 1,252 552 1,804 161,231	2021 £ 144,399 421 438	2021 £ 144,399 421 438
		145,258
			1,991 1,369
			3,360
		2,821 115,821 6,458 1,963 11,710 51 1,176 555 871 2,728 230 144,384 1,197 552 1,749 146,133

YOUTH CLUB PRE SCHOOL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2022

NET INCOMING RESOURCES FOR THE YEAR	2022 £ 7,580	2021 £ 2,485

YOUTH CLUB PRE SCHOOL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2022

CHARITABLE ACTIVITIES Direct charitable expenses *Unrestricted charitable activity* Cost of sales - Purchases Staff costs - Wages & Salaries Staff costs - Employer's NIC Staff costs - Pension costs Establishment - Rent Establishment - Repairs & maintenance Establishment - Insurance Office expenses - Other Laundry and cleaning Other costs *Restricted charitable activity* Other costs *Support costs* Staff welfare	2022 £ 4,484 124,921 7,139 2,059 12,175 - 288 719 693 2,574 155,052 4,375 _ 159,427 - - 159,427 159,427	2021 £ 2,821 115,821 6,458 1,963 11,710 51 1,176 555 871 2,445
		143,871 283 _ 144,154 230
		230
		144,384 144,384

YOUTH CLUB PRE SCHOOL

UNAUDITED FINANCIAL STATEMENTS 31 AUGUST 2022

Charity Number 1026827

YOUTH CLUB PRE SCHOOL

FINANCIAL STATEMENTS YEAR ENDED

31 AUGUST 2022

CONTENTS	PAGE
Trustees annual report	1
Independent examiner's report to the trustees	5
Statement of financial activities	7
Balance sheet	8
Notes to the financial statements	9
The following pages do not form part of the financial statements
Detailed statement of financial activities	14

YOUTH CLUB PRE SCHOOL

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 AUGUST 2022

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name Youth Club Pre School Charity registration number 1026827 Principal office Wolverton Road Newport Pagnell Bucks MK16 8HX

The trustees

The trustees who served the charity during the period were as follows:

Danielle Clarke - Chair Jemma Newbold - Treasurer Nicola Ash - Secretary Eleni Holland Michelle Simkins Katherine Clark

Secretary

Nicola Ash

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is governed by a document known as a constitution. It is an unincorporated association administered by trustees who are elected during the year.

OBJECTIVES AND ACTIVITIES

The principal purpose of the Pre-School is to enhance the development and education of children under statutory school age.

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

YOUTH CLUB PRE SCHOOL

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 AUGUST 2022

ACHIEVEMENTS AND PERFORMANCE

During the Easter term we managed to do a raffle before the Easter break. We had a fantastic response from both parents and Companies for donations after not being able to for two years.

Then came our graduation for the children which was much enjoyed by parents seeing the children doing a performance and getting to say good bye to staff members.

FINANCIAL REVIEW

The surplus will increase the balance of the reserves to remain in line with guidelines for redundancies in the unlikely event of the setting’s closure in line with our reserves policy.

YOUTH CLUB PRE SCHOOL

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 AUGUST 2022

The committee will annually review this reserve level to ensure that it will meet the following:

Statutory redundancy liability for all staff.
Pay for the notice period required to be given to staff.
Outstanding holiday pay entitlement for staff
Outstanding bills such as premises rent.
Repayment of Government Funding Entitlement for sessions not provided.

PLANS FOR FUTURE PERIODS

We are looking forward to organising this year’s fundraising events and hope to create more events for parents and carers to meet.

RESPONSIBILITIES OF THE TRUSTEES

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

YOUTH CLUB PRE SCHOOL

TRUSTEES ANNUAL REPORT (continued)

YEAR ENDED 31 AUGUST 2022

INDEPENDENT EXAMINER

Zoe Foo FCCA has been re-appointed as independent examiner for the ensuing year.

Signed on behalf of the trustees

Jemma Newbold - Treasurer

17[th] November 2022

YOUTH CLUB PRE SCHOOL

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YOUTH CLUB PRE SCHOOL

YEAR ENDED 31 AUGUST 2022

I report on the accounts of the charity for the year ended 31 August 2022 which are set out on pages 7 to 12.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.

BASIS OF INDEPENDENT EXAMINER'S REPORT

INDEPENDENT EXAMINER'S STATEMENT

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

YOUTH CLUB PRE SCHOOL

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YOUTH CLUB PRE SCHOOL (continued)

YEAR ENDED 31 AUGUST 2022

Zoe Foo FCCA Independent examiner 108 Priory Street Newport Pagnell Buckinghamshire MK16 9BL

17[th] November 2022

YOUTH CLUB PRE SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2022

Note INCOMING RESOURCES Incoming resources from generating funds: Voluntary income 2 Incoming resources from charitable activities 3 TOTAL INCOMING RESOURCES RESOURCES EXPENDED Charitable activities Governance costs 4 TOTAL RESOURCES EXPENDED NET INCOMING RESOURCES FOR THE YEAR 5 RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted Funds £ 152,219 10,697 162,916 (155,052) (1,804) (156,856) 6,060 65,246 71,306	Restricted Funds £ 5,895 - 5,895 (4,375) - (4,375) 1,520 121 1,641	Total Funds 2022 £ 158,114 10,697 168,811 (159,427) (1,804) (161,231) 7,580 65,367 72,947	Total Funds 2021 £ 145,258 3,360
				148,618
				(144,384) (1,749)
				(146,133)
				2,485 62,882
				65,367

All the above amounts relate to continuing activities.

The notes on pages 9 to 12 form part of these financial statements.

YOUTH CLUB PRE SCHOOL

BALANCE SHEET

31 AUGUST 2022

Note FIXED ASSETS Tangible assets 7 CURRENT ASSETS Debtors 8 Cash at bank and in hand CREDITORS: Amounts falling due within one year 9 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES FUNDS Unrestricted income funds 10 Restricted income funds 11 TOTAL FUNDS	Unrestricted Funds £ 1,514 - 72,551 72,551 (2,759) 69,792 71,306 71,306 - 71,306	Restricted Funds £ - - 1,641 1,641 - 1,641 1,641 - 1,641 1,641	Total Funds 2022 £ 1,514 - 74,192 74,192 (2,759) 71,433 72,947 71,306 1,641 72,947	Total Funds 2021 £ 2,066 183 63,218
				63,401 (100)
				63,301
				65,367
				65,246 121
				65,367

These financial statements were approved by the members of the committee and authorised for issue on the 17[th] November 2022 and are signed on their behalf by:

Jemma Newbold - Treasurer

Lyn Cousins - Manager

The notes on pages 9 to 12 form part of these financial statements.

YOUTH CLUB PRE SCHOOL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

1. ACCOUNTING POLICIES

Basis of accounting

Income

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Fixed assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Equipment	-	over 4 years
Fixtures & Fittings	-	over 10 years

2. VOLUNTARY INCOME

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2022	2021
		£	£	£	£
	Income
	Income	151,855	-	151,855	144,399
	Uniform sales	341	-	341	421
	Other income	23	5,895	5,918	438
		152,219	5,895	158,114	145,258
3.	INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2022	2021
		£	£	£	£
	Fundraising	4,168	-	4,168	1,991
	Employment allowance	6,529	-	6,529	1,369
		10,697	-	10,697	3,360

YOUTH CLUB PRE SCHOOL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

4. GOVERNANCE COSTS

		Unrestricted Restricted	Unrestricted Restricted	Total Funds	Total Funds
		Funds	Funds	2022	2021
		£	£	£	£
	Accountancy fees	1,252	-	1,252	1,197
	Depreciation	552	-	552	552
		1,804	-	1,804	1,749
5.	NET INCOMING RESOURCES FOR THE YEAR
	This is stated after charging:
				2022	2021
				£	£
	Staff pension contributions			2,060	1,963
	Depreciation			552	552
6.	STAFF COSTS AND EMOLUMENTS
	Total staff costs were as follows:
				2022	2021
				£	£
	Wages and salaries			124,921	115,821
	Social security costs			7,139	6,458
	Other pension costs			2,059	1,963
				134,119	124,242
	Particulars of employees:
	The average number of employees during the year, was as follows:
				2022	2021
				No.	No.
	Number of production staff			10	10

No employee received remuneration of more than £60,000 during the year (2021 - Nil).

YOUTH CLUB PRE SCHOOL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

7. TANGIBLE FIXED ASSETS

YOUTH CLUB PRE SCHOOL

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2022

11. RESTRICTED INCOME FUNDS

Balances at 1st Sept 2021 £ Co-op Fund 121 DAF- Inclusion Grant- 121	Incoming Outgoing Balance at resources resources 31st Aug 2022 £ £ £ 3,622 (3,260) 483 800 - 800 1,473 (1,115) 358 5,895 (4,375) 1,641

YOUTH CLUB PRE SCHOOL

MANAGEMENT INFORMATION

YEAR ENDED 31 AUGUST 2022

The following pages do not form part of the statutory financial statements which are the subject of the independent examiner's report on pages 5 to 6 .

YOUTH CLUB PRE SCHOOL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2022

INCOMING RESOURCES VOLUNTARY INCOME Income Uniform sales Other income INCOMING RESOURCES FROM CHARITABLE ACTIVITIES Fundraising Employment allowance TOTAL INCOMING RESOURCES RESOURCES EXPENDED CHARITABLE ACTIVITIES Cost of sales - Purchases Staff costs - Wages & Salaries Staff costs - Employer's NIC Staff costs - Pension costs Establishment - Rent Establishment - Repairs & maintenance Establishment - Insurance Office expenses - Other Laundry and cleaning Other costs Staff welfare GOVERNANCE COSTS Accountancy fees Depreciation TOTAL RESOURCES EXPENDED	2022 £ 151,855 341 5,918 158,114 4,168 6,529 10,697 168,811 4,484 124,921 7,139 2,059 12,175 - 288 719 693 6,949 - 159,427 1,252 552 1,804 161,231	2021 £ 144,399 421 438	2021 £ 144,399 421 438
		145,258
			1,991 1,369
			3,360
		2,821 115,821 6,458 1,963 11,710 51 1,176 555 871 2,728 230 144,384 1,197 552 1,749 146,133

YOUTH CLUB PRE SCHOOL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2022

NET INCOMING RESOURCES FOR THE YEAR	2022 £ 7,580	2021 £ 2,485

YOUTH CLUB PRE SCHOOL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2022

CHARITABLE ACTIVITIES Direct charitable expenses *Unrestricted charitable activity* Cost of sales - Purchases Staff costs - Wages & Salaries Staff costs - Employer's NIC Staff costs - Pension costs Establishment - Rent Establishment - Repairs & maintenance Establishment - Insurance Office expenses - Other Laundry and cleaning Other costs *Restricted charitable activity* Other costs *Support costs* Staff welfare	2022 £ 4,484 124,921 7,139 2,059 12,175 - 288 719 693 2,574 155,052 4,375 _ 159,427 - - 159,427 159,427	2021 £ 2,821 115,821 6,458 1,963 11,710 51 1,176 555 871 2,445
		143,871 283 _ 144,154 230
		230
		144,384 144,384