Apple Tree Pre-school - Kingswood Report and Financial Statements Year ended 31st August 2022 Charity no: 1029687 Apple Tree Pre-s¢hool- Kingsw(K Annual Report for the year ended 3111 August 2022 Contents Page Legal and adminislrative information Report of the trustees ReFK>rt of the inde[tr￿ent examiner Financial statements Notes fomiing part ofthe financial statements Apple Tree Pr¢-s¢hool- Kingswood Annual Report for the year ended 31st August 2022 Legal and administrative information Constitution Apple Tree Pre-school is a registered charity govemed by its constitubon. Charity number 1029687. The Voluntary Management Committee I"The Charity") are tts trustees for the purpose of charity law and throughout this report are collectivety referred to as The Trustees. The chairperson is nominated by the u)mmiiiee members at the Annual General Meeting each year. I committee members are elected on an annual basis at the AGM and serve a minimum period of one year. These trustees have the P￿er to cTropt up to fijrther members to fill specialist roles. The trustees serving during the year Mere as follows: Claire Mayes Chaifperson Jennie Wootton Treasurei Jessica Cole Secretary Natasha Bayliss Gemma Chakiner Alexandra Reuben Victoria Millard Pre-school premises" Deers Lodg¢, DeerhursL Kingswood. BS15 1XH Bankers.. Lloyds Bank, 102 Regent st, ￿ngsWOOd, Bristol Apple Tree Pre4chool- KingsTHood Annual Report for the year ended 31 August 2022 Objecttves and activities The charity objective is to offer a safe, happy, caring and stimulating environmen( in which the pre- school children from families in our l(Kal 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 scFiool age by encouraging parents to Undersftar￿ and provKle for the needs of their children through C£•mmunity groups. The trustees continue to act in aCCA)rdan￿ with guidance on publ￿ benefit prc#Yuced by the Charlty Commission. Rgvigw of the adivities and future devoloprnents Committee- An AGM was held on the 2nd November 2021. During this meeting four members resigned and four new Membe￿ were voted in. Below is a brief overview of operationslactivitieslexpenditure carried out by the pre-school during 2021122. . We began the year wrth 30 children on the roll increasing to 37 by our last intake in April. . Although Covid restricb.ons were lrfled we chose to hold 3 Christrnas performan￿5 to redu audience numbers. e had a member ot staff resign the end of Juty but were able to interview and recruit during August. "Concept photography sales raised £131.00. "£750.00 Inclusion fvnding receNe(i from South Glos, this enabled us to provide extra staffing for 1- 2-1 activities. o mark the Platinum Jubilee the staff held a fayre for our thildren and their families. . We ended our year with a party for all.our children followed by a gradua*"on ￿reMOnY for our sch4J)I leavers. &)od weather allowed us to hold the ￿rernonY outside. Children were presented with graduation hats, certtftcates and petsonalised leaver balthns. Finally, as a￿aYs, the staff have been wonderfvl this year and on behalf of the committee and all the parents I would like to thank them for their incredible devotion to the presch(x)l and all the hard work they do ft)r our Children. Reseries policy It is the policy of the charity to maintsin ￿ServeS of £35,000, this is to cover emergency expenses and staff redundancies should the pre-school need to cease. By order of the trustee& Claire Mayes Chairperson. Apple Tree Preschool Committee Apple Tree PTeThschool- Kingswood Annual Report for the year ended 31st August 2022 Independent Examiner5 Report to the Trustees of Apple Tree Pre4chool - Kingswood We report on the atxounts ot the charity for the year ended 31st August 2022, which are set out on pages 5 to 7_ Respective responsibilit￿S of trustees and examiner The charity's Trustees are responsible for the preparation of the accounts. The chartty's tnjstees consider that an audit is not required under seth.on 11412) of the Charities Act 2011 (the 2011 Acll and that an independent examination ￿ need&J. It is our responsibilrty to.. examine the accounts under S145 of the 2011 Act to ft)Ilow procedures laid down in the General Diredk)ns given by the Charity Commission under Sethon 14515){bl ofthe 2011 Act and to state whether particukqr Matte￿ have (xfyrre io my attention. Basis of independent examinerfs ret Our examination was carried out in aCu1rdan￿ with the general Directions gwen by the Charty Commission. An examination includes a review of the accounts.ng records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual ttems or disclosures in the accounts, and seeking ewanations from you as trustees conceming &y such matters. The prctedures undertaken do not provide all the evidence that would be required in an audiL and ¢onsequentty we do not express an audit opinion on the view given by the a(Lounts. Independent exarniDerfs statement In connection with our examination. ￿ matter has come to our attention" 11) ￿lch gives us reasonable cause to bdieve that in any material respect the requirements.. {a) To keep accounting records in accordan￿ with seth.on 130 of the 2011 Act,. and (bl To prepare accounts which accord with the accounting retx)rds and to compty with the accounting requirements of the 2011 Act have not been met or 12) To which, in our opinion, attention should be dr￿￿n in order to enable a proper understanding of the accounts to be reached. Evans & Partners Charterèd Accountants 9 Bank Road ngswood Bristol BS15 8LS Dated.. 8 June 2023 Apple Tree Pre-school- lfjngwwood Annual Report for the year ended 31st August 2022 Receipts and Payments account 2022 Designated 2021 Designated Staff Unrestricted funds Receipts General Totsl General Tota Council Grants Attendance Fees Fund Raising Milk 86.230 13.516 63 136 99,945 86.230 13,516 63 136 99,945 88,842 16,151 120 177 105,290 88,842 16,151 120 177 105,290 Payments Salaries Pension Accountancy and Payroll Supplies Equipment Ofsted Training Clothing Rent Insuran￿ ' Website Costs Mis￿lIa￿e0uS Bank Charges Sltbscriptions 85.343 385 1,162 85,343 385 1.162 2.384 1,512 50 152 187 7,752 1.112 310 404 183 216 101,152 81,019 329 1.368 2,382 3,661 50 971 531 7,752 1.087 81,019 329 1,368 2.382 3,661 50 971 531 7,752 1,087 1,512 152 187 7.752 1,112 310 404 183 216 101,152 385 182 147 99.864 385 182 147 99,864 Apple Tree Pre4¢hool- Kingswo( Annual Report for the year ended 31- August 2022 statement Assets and Liabilities Receipts & Payments Account Unrestricted funds Summary 2022 Designated 2021 Designated staff Total General Total General Receipts Payments Excess receipts (payments) 105.290 105,290 101152 101 152 11.20n 11207} 5.426 5,426 Balance brought fAvd Balance carried fAvd 105.035 103.828 105,035 103.828 99.609 105,035 99,609 105.035 Represented by Cash at bank Cash in hand 103.756 72 103.828 103,756 72 103.828 104,962 73 105.035 104.962 73 105,03S Other assets: Loan to 37 KÉngswood S¢outs 2.000 2,000 Apple Tree Pre-school- Kingswood Annual Report for the year ended 31st August 2022 Notes forniing part of the financial statements for the year ended 31st August 2022 Accounting policigs The financial slalements have been prepared under the historical cost convention and in accordance with the Charities (Account and Rewrtsl Regulations 2005 and applicable accounting standards. The principal accounting wlicies adopted in the preparation of the financial ststements are as follows: Group financial statements These financial statements consolidate the resulls of the charity. Incoming resources Donations and grants Income from donations and grants, including (xprtal grants. is induded in the incoming resources when these are ieiEived. Interest receivable Interest is included when ieceived by the charity. Fund accounting Funds held by the chanty a￿ etther. Unrestricted general.¥unds. These are funds, which can be used in accordance with the charitable objects at the di￿eb"On of the trustees. Designated funds. These are ftjnds set aside by the Irustees out of unrestricted general funds for srmfic future purpc6es or projects. Further explanation of the nature and purFose of each fund is included in the notes to the financial statements. Legal status of the charity The charity is run by a Voluntsry Management Committee. Slaff numbe We have a staffing level of 10 part employees". ￿￿een them providing adequate supervision for nine half day pre-school sessions. {2021- 10 part time employees} Unrestricted funds of the charity The trustees have deS￿nated fvnds to offset redundanGy 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 pr&thl have to cease.