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2022-08-31-accounts

Trustees’ Annual Report for the period

From 01/09/2021 To 31/08/2022

Charity name: Mosterton Pre-School

Charity registration number: 1027102

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 TO ENHANCE THE DEVELOPMENT AND
EDUCATION OF CHILDREN UNDER STATUTORY
SCHOOL AGE BY ENCOURAGING PARENTS TO
UNDERSTAND AND PROVIDE FOR THE NEEDS
OF THEIR CHILDREN THROUGH COMMUNITY
GROUPS
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and
1.19
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers

Other

Achievements and Performance

SORP reference Summary of the main Para 1.20 achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 THERE WAS A DEFICIT OF £12,493 ACHIEVED
DURING THE YEAR
Statement explaining the
policy for holding reserves
statingwhytheyare held
Para 1.22 RESERVES ARE HELD TO ENSURE THE
CONTINUING HIGH LEVEL OF CARE CAN BE
OFFERED
Amount of reserves held Para 1.22 £161,253
Reasons for holding zero
reserves
Para 1.22
Details of fund materially in
deficit
Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23
Additional information (optional)
You may choose to include further statements
Additional information (optional)
You may choose to include further statements
where relevant about:
The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 TRUST DEED
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 UNINCORPORATED ORGANISATION
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 ELECTION TO POST

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other

Reference and Administrative details

Charityname MOSTERTON PRE-SCHOOL
Other name the charity uses
Registered charitynumber 1027102
Charity’s principal address MOSTERTON PRE-SCHOOL
FAIROAK WAY
MOSTERTON
BEAMINSTER
DORSET
DT8 3JQ

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
**year **
Name of person (or body) entitled
to appoint trustee (ifany)
SEE
ACCOMPANYING
ACCOUNTS

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Position (eg Secretary,
Chair, etc)
Date
LEAH GRINTER

ADMINISTRATOR
19/04/2023
19/04/2023

CHARITY REGISTERED NUMBER: 1027102

MOSTERTON PRE-SCHOOL

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

ELSON FRAMPTON ACCOUNTANTS 26-28 WEST STREET BRIDPORT DORSET DT6 3QP

MOSTERTON PRE-SCHOOL

LEGAL AND ADMINISTRATIVE INFORMATION

Registered Charity Number: 1027102 Chairman: Carley Crystal-Pearson (appointed 7 November 2022) Trustees: Lea Tuck Charlie Hagley Carly Burgiss (appointed 4 October 2022) Danielle Goodhew (appointed 4 October 2022) Administrator: Leah Grinter Registered Office: Mosterton Pre-school Fairoak Way Mosterton Beaminster Dorset DT8 3JQ Accountants: Elson Frampton Accountants 26-28 West Street Bridport Dorset DT6 3QP Bankers: Lloyds Bank 37 Market Square Crewkerne Somerset TA18 7LR

Page 1

INDEPENDENT EXAMINER'S REPORT

TO THE MANAGEMENT COMMITTEE OF MOSTERTON PRE-SCHOOL

FOR THE YEAR ENDED 31 AUGUST 2022

I report to the charity management committee on my examination of the accounts of the charity for the year ended 31 August 2022 which are set out on pages 5 to 10.

Responsibilities and basis of report

As the charity management committee 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 charity's accounts carried out under section 145 of the 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

In connection with our examination, no matter has come to our attention:

which gives us reasonable cause to believe that in any material respect the requirements

to keep accounting records in accordance with S.41 of the Act: and

to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act

have not been met; or

to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Elson Frampton Accountants 26-28 West Street Bridport Dorset DT6 3QP

Page 2

MOSTERTON PRE-SCHOOL

STATEMENT OF INCOME AND EXPENDITURE

FOR THE YEAR ENDED 31 AUGUST 2022

2022 2021
£ £
Income
Fees and funding 106,630 116,804
Fundraising 8,237 1,279
Trading activities 104 79
Donations 2,400 5,445
Other grants 8,510 1,201
––––––– –––––––
125,881 124,808
––––––– –––––––
Expenditure
Wages and salaries 109,449 106,292
Administration 1,881 4,060
Ground rent 75 75
Insurance 1,803 1,684
Christmas party 53 71
Software and internet 886 1,020
New equipment 1,876 3,852
Miscellaneous 392 332
Telephone 773 879
Cleaning 1,537 2,629
Water and rates 253 (923)
Training and DBS checks 600 1,783
Stationery and materials 2,926 2,597
Purchase of uniform 136 511
Mileage 17 52
Light, heat and power 1,547 1,229
Snacks 1,717 1,450
EYPP 1,586 7,162
Fundraising 222 46
Loan charges and interest 2,492 76
Property Maintenance 7,733 1,649
Donations 120 180
Independent examiners fee 300 300
––––––– –––––––
138,374 137,006
––––––– –––––––
Deficit of Income for Year (12,493) (12,198)
––––––– –––––––

Page 3

MOSTERTON PRE-SCHOOL

BALANCE SHEET

AT 31 AUGUST 2022

£
Tangible fixed assets
Buildings
Furniture, Fixtures and Fittings
Current assets
Bank Accounts
37,544
–––––––
37,544
Creditors
Pension Control
941
Loans
33,984
Accruals
300
–––––––
Net current assets


Total assets less current liabilities


Net assets


Capital funds
Unrestricted funds


Total funds

2022
2021
£
£
£
157,324
157,324
1,610
1,610
_
_
158,934
158,934

56,445
–––––––
56,445
428
40,905
300
–––––––
2,319
14,812
–––––––
––––––
161,253
173,746
–––––––
––––––
161,253
173,746
–––––––
––––––
161,253
173,746
–––––––
––––––
161,253
173,746
–––––––
––––––

Approved by the management committee on 19 April 2023 and signed on its behalf.

Leah Grinter Administrator

The annexed notes form part of these financial statements.

Page 4

MOSTERTON PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2022

1. Accounting policies

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 (as updated through Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The financial statements are prepared on a going concern basis under the historical convention (modified to include certain items at fair value). The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost.

Page 5

INDEPENDENT EXAMINER'S REPORT

TO THE MANAGEMENT COMMITTEE OF MOSTERTON PRE-SCHOOL

FOR THE YEAR ENDED 31 AUGUST 2022

I report to the charity management committee on my examination of the accounts of the charity for the year ended 31 August 2022 which are set out on pages 5 to 10.

Responsibilities and basis of report

As the charity management committee 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 charity's accounts carried out under section 145 of the 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

In connection with our examination, no matter has come to our attention:

which gives us reasonable cause to believe that in any material respect the requirements

to keep accounting records in accordance with S.41 of the Act: and

to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act

have not been met; or

to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Elson Frampton Accountants 26-28 West Street Bridport Dorset DT6 3QP

Page 2