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2021-09-06-accounts

Apple Tree Pre-school - Kingswood Report and Financial Statements Year ended 31[st] August 2021

Charity no: 1029687

Apple Tree Pre-school – Kingswood

Annual Report for the year ended 31[st] August 2021

Contents

Page
Legal and administrative information 1
Report of the trustees 2
Report of the independent examiner 4
Financial statements 5
Notes forming part of the financial statements 7

Apple Tree Pre-school – Kingswood

Annual Report for the year ended 31[st] August 2021

Legal and administrative information

Constitution

Apple Tree Pre-school is a registered charity governed by its constitution. Charity number 1029687. The Voluntary Management Committee (“The Charity”) are its trustees for the purpose of charity law and throughout this report are collectively referred to as The Trustees.

The chairperson is nominated by the committee members at the Annual General Meeting each year. All committee members are elected on an annual basis at the AGM and serve a minimum period of one year. These trustees have the power to co-opt up to two further members to fill specialist roles.

The trustees serving during the year were as follows: Miss Claire Mayes Chairperson Mrs Rebecca Lovell Treasurer Mrs Olivia Bermingham Secretary Mrs Rosie Pearce Mrs Gemma Chaloner Mrs Kerrie Rowland Mrs Victoria Millard

Pre-school premises:

Deer’s Lodge, Deerhurst, Kingswood, BS15 1XH

Bankers: Lloyds Bank, 124 High Street, Staple Hill, Bristol

Apple Tree Pre-school – Kingswood

Annual Report for the year ended 31[st] August 2021

Objectives and activities

The charity objective is to offer a safe, happy, caring and stimulating environment, in which the preschool children from families in our local area, can develop their skills for the next step on the ladder of life.

To enhance the development and education of children under the statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.

The trustees continue to act in accordance with guidance on public benefit produced by the Charity Commission.

Review of the activities and future developments

Committee – Our committee remains unchanged due to a cancelled AGM following the Coronavirus lockdown and the government restrictions that have since followed.

Below is a brief overview of operations/activities/expenditure carried out by the pre-school during 2020/21.

*Concept photography sales raised £266.00.

*Due to government restrictions, we were unable to plan an end of year trip. We were however able to have an end of year party for all the children followed by a graduation ceremony. The ceremony was held outside so our parents could attend, the children were presented with their graduation hats, certificates, and personalised leaver balloons.

We are extremely proud of all our children who are showing such resilience throughout this pandemic.

Finally, as last year the staff have proven how committed they are to the pre-school. They continue to adapt their practice to comply with our Covid-19 Safe Operating Procedures, ensuring the children are safe, happy, and shielded from the uncertainty of the adult world. On behalf of the committee and all the parents I would like to thank them for their incredible devotion to the preschool and all the hard work they do for our children.

Without a committee the preschool cannot run so many thanks for all the hard work.

Apple Tree Pre-school – Kingswood

Annual Report for the year ended 31[st] August 2021

Reserves policy

It is the policy of the charity to maintain reserves of £35,000, this is to cover emergency expenses and staff redundancies should the pre-school need to cease.

By order of the trustees,

Claire Mayes

Chairperson, Apple Tree Preschool Committee

Apple Tree Pre-school – Kingswood

Annual Report for the year ended 31[st] August 2021

Independent Examiners Report to the Trustees of Apple Tree Pre-school - Kingswood

We report on the accounts of the charity for the year ended 31[st] August 2021, which are set out on pages 5 to 7.

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 under section 114(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is our responsibility to:

Basis of independent examiner’s report

Our 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 we do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

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

have not been met; or

For and on behalf of Evans & Partners

Chartered Accountants 9 Bank Road Kingswood Bristol BS15 8LS

Dated: 5 April 2022

Apple Tree Pre-school – Kingswood

Annual Report for the year ended 31[st] August 2021

Receipts and Payments account

Unrestricted funds
Receipts
Council Grants
Attendance Fees
Fund Raising
Milk
Payments
Salaries
Pension
Accountancy and Payroll
Supplies
Equipment
Ofsted
Training
Clothing
Rent
Insurance
Miscellaneous
Bank Charges
Subscriptions
2021
Designated
General
Staff
Total
£
£
£
88,842
88,842
16,151
16,151
120
120
177
177
105,290
105,290
81,019
81,019
329
329
1,368
1,368
2,382
2,382
3,661
3,661
50
50
971
971
531
531
7,752
7,752
1,087
1,087
385
385
182
182
147
147
99,864
99,864
2020
Designated
General
Staff
Total
£
£
£
83,162
83,162
9,920
9,920
-
-
126
126
93,208

93,208
71,212
71,212
210
210
956
956
2,647
2,647
2,357
2,357
50
50
344
344
423
423
7,752
7,752
1,087
1,087
1,238
1,238
195
195
1,374
1,374
89,845

89,845

Apple Tree Pre-school – Kingswood

Annual Report for the year ended 31[st] August 2021

Statement Assets and Liabilities

Receipts & Payments Account
Unrestricted funds
2021
Summary
Designated
General
Staff
£
£
Receipts
105,290
Payments
99,864
Excess receipts
(payments)
5,426
Balance brought f/wd
99,609
Balance carried f/wd
105,035
Represented by
Cash at bank
104,962
Cash in hand
73
105,035
Other assets:
Loan to 37 Kingswood Scouts
Total
£
105,290
99,864
5,426
99,609
105,035
104,962
73
105,035
2,000
2020
Designated
General
Staff
Total
£
£
£
93,208
93,208
89,845
89,845
3,363
3,363
96,246
96,246
2020
Designated
General
Staff
Total
£
£
£
93,208
93,208
89,845
89,845
3,363
3,363
96,246
96,246
2020
Designated
General
Staff
Total
£
£
£
93,208
93,208
89,845
89,845
3,363
3,363
96,246
96,246
2020
Designated
General
Staff
Total
£
£
£
93,208
93,208
89,845
89,845
3,363
3,363
96,246
96,246
99,609 99,609
99,466
143
99,466
143
99,609 99,609
2,000

Apple Tree Pre-school – Kingswood

Annual Report for the year ended 31[st] August 2021

Notes forming part of the financial statements for the year ended 31[st] August 2021

1. Accounting policies

The financial statements have been prepared under the historical cost convention and in accordance with the Charities (Account and Reports) Regulations 2005 and applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are as follows:

Group financial statements

These financial statements consolidate the results of the charity.

Incoming resources

Donations and grants

Income from donations and grants, including capital grants, is included in the incoming resources when these are received.

Interest receivable

Interest is included when received by the charity.

Fund accounting

Funds held by the charity are either:

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. Legal status of the charity

The charity is run by a Voluntary Management Committee.

3. Staff numbers

We have a staffing level of 10 part time employees; between them providing adequate supervision for nine half day pre-school sessions. (2020 – 9 part time employees)

4. Unrestricted funds of the charity

The trustees have designated funds to offset redundancy costs in the event the pre-school has to cease. This redundancy fund is held and will be increased during the next financial year to offset legal requirements should the pre-school have to cease.