2023-07-31-accounts - Cotebrook Pre-School

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Trustees Annual Report for the Period – 1 Sept 2022 to 31 August 2023

Charity Name – Cotebrook Pre-School (Now Trading as ‘Little Bumbles’)

Charity Registration Number - 1026845

Principal Address –

Cotebrook Pre-School T/A Little Bumbles Lower Lane Eaton Nr Tarporley Cheshire CW6 9AN

Charity Trustees –

Serving Within the Year:

Mrs T Chorlton (Chair) Mrs T Boyle (Secretary) Professor W Boyle (Treasurer) – Resigned Mrs S Harris (Treasurer)

Parent Committee Serving Within the Year:

Mrs S Shaw Mrs S Haseler Mrs L Bell Mrs J Fraser Mrs C Cheesman

The Parent Committee ‘Whatsapp’ Group for fundraising and Website continues to operate successfully.

Manager – Mrs S Edge

The Charity Trusts Constitution Details -

Governing Document – Pre-School Learning Alliance Constitution (as modified to suit PreSchool operations and Trustee / parent commitments)

Charity Constitution – 3 Trustees ( Minimum) with 2 Trustees having to be present at meetings to be Quorate. Parent Committee Maximum 12.

Trustees Nomination / Selection Process – Existing Trustees to Confirm Nominations.

Additional Governance Issues -

The Childcare Act 2006, DfE EYFS Guidance 2014, CWAC Local Safeguarding Board Guidance.

Summary Objectives of the Charity –

To provide high quality Childcare & Early Learning to the local community at a subcommercial cost within the confines of the DfE EYFS Guidance.

Summary of the Main Activities Undertaken for Public Benefit -

In planning the Charities’ activities for the year’ the Trustees were mindful of the Charity Commission’s requirement to deliver public benefit and as such:

Cotebrook Pre-School seeks to always offer a quality setting environment (Ofsted ‘Good’) that is priced sub-local commercial Nursery operators, enabling access to parents and children of ‘low income’ families.

Additionally, Cotebrook Pre-School actively foster engagement with the local Cotebrook / Eaton community and through prudent financial management is able to offer several outings and activities (eg; Dance Classes / ‘end of year’ party/Trip to Ureka discovery museum) to children each year, thus providing ‘wider world’ experiences that are potentially unaffordable to relevant parents.

Summary of the Main Achievements and Activities of the Charity Within the Year –

The post C19 aftermath re occupancy is slowly recovering and operational achievements continue to be gained within the year. However, fees were held to prior year rates of £16.00 (for a three-hour session) which remains lower than other commercial childcare establishments in the local area.

Cotebrook Pre-School is continuing to develop strong links with the linked Eaton Primary School (the Pre-school is based on its site), with the rising school children visiting regularly for activities to gain confidence in the new environment. This provides a smoother transition when they start reception.

Other activities / community involvement has included –

Stall at Tarporley festival / Christmas Hamper Raffle
Easter Bingo (£900 Fundraising) / Easter Bonnet Parade
Remembrance Day & Christmas visits to Shire Horse Farm
Winter Fun Day (inc Snow Play)
Celebration of World Book Day
All staff introduced to further child First Aid Training and ongoing Safeguarding Training
King’s Coronation celebrations / inc Picnic in the Park
Visits from NHS Practitioners / Bandage / Plaster Cast Demonstrations
Trip to Eureka discovery museum

Staff increasing Qualification Levels

Stay and Play sessions for Parent’s
Leavers Picnic in the Park
Summer Disco arranged by staff
Sponsored walk around Oulton Park (local Motor Racing Circuit)

OFSTED – Continued GOOD Rating

All the Operating Policies and Procedures continue to be updated on a regular basis in line with EYLA Guidance.

The average number of children attending per session over the year was 17.

Statement on the Charities Policy on Reserves -

Within the Financial Statements a figure of £33.2k is presented as Total Funds, of which £20.0k is Designated Funds – Reserves.

This is the figure as agreed by the Trustees to be held in Reserve to meet specific Statutory / Contractual costs should the Charity cease to operate – Staff Redundancy, Premises Rent Notice and other recognised ‘winding-up’ costs.

The Charity is not in deficit after making such a Reserve.

Declaration –

The Trustees confirm that they have approved this Trustees Report:

Signed on behalf of the Charities Trustees –

Mrs T Chorlton

Position - Chair

Date – 11/11/23

Cotebrook Pre-School Foundation Charity Charity No	Cotebrook Pre-School Foundation Charity Charity No	Cotebrook Pre-School Foundation Charity Charity No	Cotebrook Pre-School Foundation Charity Charity No
			1026845 (if any)
	CC39a Annual accounts for theperiod
Period start date		9/1/2022	To 8/31/2023 Period end date
Section A Statement of financial activities ~~ee~~
			Restricted
Descriptions by natural category	Note	Unrestricted funds	income funds Endowment funds Total this year Total last year
		£	£ £ £ £
Incoming resources (Note 3) Fees for Charitable Services Grants for Services Fundraising Events Donations, legacies and Grants Interest and dividends Trips Transfers from Savings a/c *Total incoming resources*	S01	F01 F02 F03 F04 F05 51,696 - - 51,696 39,619 62,611 - - 62,611 53,927 2,240 - - 2,240 633 4,900 - - 4,900 2,500 - - 461 - - 461 470 844 - - 844 - - - - - - - - - - - - - - - - - 122,752 - - 122,752 97,149 ~~eeee~~ ~~ee~~ ~~esee~~ ~~ee~~ ~~esee~~ ~~es~~ ~~ee~~ ~~ee ee~~ ~~ee~~ ~~ee~~ ~~ee ee~~ ~~ee~~ ~~ee~~ ~~esss~~ ~~ee~~ ~~ee~~ ~~ee~~ ~~ee ee~~ ~~a~~ ~~ee~~ ~~ee~~ ~~ee~~ ~~eeee~~
Resources expended (Notes 4-7)
Rent and Rates Insurance IT / Telephone / Postage / Stationery Legal and Professional Fees Food and Consumables Toys and Books Fixtures and Fittings Travel / Training and Sundry Expenses Depreciation C19 Provision Reversal 2020 Rent Provision Reversal Events Transfers to FR *Total resources expended* *Gross transfers between funds* Wages, Salaries, Pensions, NI and Training *Net incoming/(outgoing) resources before* *transfers* *Net incoming/(outgoing) resources before* *other recognised gains/(losses)*	S02 S03 S04 S05	93,101 - - 93,101 76,639 5,800 - - 5,800 4,800 389 - - 389 580 1,636 - - 1,636 1,471 3,587 - - 3,587 3,848 4,395 - - 4,395 2,326 3,188 - - 3,188 1,917 2,860 - - 2,860 1,843 2,413 - - 2,413 1,390 856 - - 856 570 - - - - 891 - - 891 1,654 4,000 - - 4,000 1,155 123,116 - - 123,116 98,193 - 364 - - - 364 - 1,044 - - - - - - 364 - - - 364 - 1,044 ~~es eeee~~ ~~a~~ ~~es~~ ~~es~~ ~~a~~ ~~es~~ ~~ee~~ ~~ee~~ ~~a~~ ~~es es~~ ~~ee~~ ~~es~~ ~~ee ee~~ ~~es~~ ~~ee~~ ~~ee~~ ~~es~~ ~~es~~ ~~es~~ ~~es~~ ~~es~~ ~~ee eeee~~ ~~ee ee~~ ~~ee~~ ~~ee~~ ~~ee ee~~ ~~ee~~ ~~ee~~ ~~ee~~ ~~ee~~ ~~estt~~
Other recognised gains/(losses)
Gains and losses on revaluation of fixed
assets for the charity’s own use	S06	- - - - -	- - - - -
Gains and losses on investment assets	S07	- - - - -	- - - - -
*Net movement in funds*	S08	- 364 - - - 364 - 1,044	- 364 - - - 364 - 1,044
Total funds brought forward	S09	25,589 - - 25,589 25,589	25,589 - - 25,589 25,589

CC17a (Excel)

02/27/2025

Total funds carried forward S10 25,225 - - 25,225 24,545

CC17a (Excel)

02/27/2025

Section B Balance sheet

Note Total this year Total last year £ £ Fixed assets F01 F02 Tangible assets (Note 8) B01 7,060 5,056 B02 - Investments (Note 9) B03 - - *Total fixed assets* B04 7,060 5,056 Current assets Stock and work in progress B05 Debtors (Note 10) B06 349 124 (Short term) investments B07 Cash at bank and in hand B08 26,026 19,626 *Total current assets* B09 26,375 19,750 B10 208 300 *Net current assets/(liabilities)* B11 26,167 19,450 *Total assets less current liabilities* B12 33,227 24,506 B13 - - Provisions for liabilities and charges B14 - - *Net assets* B15 33,227 24,506 Funds of the Charity Unrestricted funds B16 13,227 4,506 Designated funds B17 20,000 20,000 Total unrestricted funds B18 - - B19 - - *Total funds* B20 33,227 24,506 Signature Date of approval T Chorlton(Chairperson) 10/31/2023 Creditors: amounts falling due within one year (Note 11) Creditors: amounts falling due after one year (Note 11) Restricted income funds (Note 12) Endowment funds(Note 12) Signed by one or two trustees on behalf of all the trustees	Total this year Total last year £ £ F01 F02	Total this year Total last year £ £ F01 F02
	7,060	5,056
		-
	-	-
	7,060	5,056


	349	124

	26,026	19,626
	26,375	19,750

	208	300

	26,167	19,450

	33,227	24,506

	-	-
	-	-

	33,227	24,506

	13,227	4,506
	20,000	20,000

	-	-
	-	-

	33,227	24,506

Signature Date of approval
T Chorlton(Chairperson)		10/31/2023

CC17a (Excel)

02/27/2025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with* x Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act.
[** except for the following].

No changes to standards

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies

The attached accounting statements continue in the degignated Charity Commission format and have been developed within the policy of Cash Accounting

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

No changes have been made to accounting statements for previous years

CC17a (Excel)

02/27/2025

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

*This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or* *additional policy has been adopted then this is detailed in the box below.*	*This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or* *additional policy has been adopted then this is detailed in the box below.*
INCOMING RESOURCES
Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	· the charity becomes entitled to the resources;
	· the trustees are virtually certain they will receive the resources; and
	· the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._
	The value placed on these resources is the estimated value to the charity of the service or
	facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
	N/A
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

CC17a (Excel)

02/27/2025

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of Cotebrook Pre-School (T/A Little Bumbles) On accounts for the year 31/08/2023 Charity no 1026845 ended (if any) Set out on pages CC39a

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2023.

Responsibilties and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me 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.

Please delete the words in the brackets if they do not apply.

Signed:	N Oates	Date:	31/10/23

Name:	Mr N Oates

Relevant professional	Institute of Chartered Management Accountants
qualification(s) or body	+ Global Corporate Management Accountants
(if any):

Address:	Greenfield Lock Cottage, Christleton, Chester, CH3 5PN

Oct 2018

IER

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the N/A examiner wishes to disclose .

Oct 2018

IER