Apple Tree Pre-school - Kingswood Report and Financial Statements Year ended 31•t August 2024 Charity no: 1029687 Apple Tree Pre4chool - Kingswood Annual Report for the year ended 31st August 2024 Contents Page Legal and administrative information Report of the trustees Report of the independent examiner Financial statements Notss fomiing part of the financial statements Apple Tree Pre*chool - Klngswood Annual Report for the year ended 31$¢ August 2024 Legal and administratlve informatlon Constltution Apple Tree P￿-school is a regISte￿d charity govemed by ts constrtution. Charity number 1029687. The Voluntary Management Committee (°The Charity") are ts trustees for the purpose of charity law and throughout this report are collectively referred to as The Trustees. The chairperson is nominated by the commrttee 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: Gemma Chaloner Chairperson Natalie Rees Treasurer Jennie Cottle Secretsry Victoria Millard Natasha Bayliss Abigail Dawe Charlotte Gervais Pre-school premises.. Deerfs Lodge, Deerhurst, Kingswood, BS15 1XH Bankers: Lloyds Bank, 102 Regent St, Kingswood, Bristol Apple Tree Pre•school - Kingswood Annual Report for the year ended 31st August 2024 Objoctives and actlvltles The charity objective is to offer a safe, happy, caring and stimulating environment, in which the pre- school 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 child￿n 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 accordano with guidance on public benefft produced by the Charity Commission. Review of the act5vltles and future developments The committee remains the same for another year Below is a brief ovep4iew of operationslath'vitieslexpendrture carried out by the pre-school during 2023124. We began the year with 32 children on the roll increasing to 33 by our last intske in April. . We continue to hold our Christmas perfomiances at pre-school. As an ever-growing multi-faith setting, this allows all our children to be involved in the perfomance. . We had a member of staff resign in September. We advertised and managed to fill the position the beginning of November. 'Using our EYPP money, we were able to bring in HD Dan￿ company who ran dance and movement sessions with the children over a 6-week period. We were also able to pay for Zoolab to visit us bNice. They brought in a selection of creatures for our children to meet. "Our garden was revarnped in JanlFeb. We had a team from Green Play Project come in and build us a new playhouse, tunnel slide and water wall. e contacted Blue Budgie design to help us update our websrte and register on google maps. We ended our year with a paty for a51 our children followed by a graduation ceremony for our school leavers. Good weather allowed us to hold the ceremony outside. Child￿n were presented with graduation hats, Ce￿.fIcateS and personalised leaver balloons. Finally, as always, the staff have been wonderful this year and on behalf of the committee and all the parents I would like to thank thern for their incredible devotion to the preschool and all the hard work they do for our children. Reserve8 policy It is the policy of the charity to maintain reserves of £35,000, this is to cover emergency expenses and stsff redundancies should the pre-school need to ￿aSe. By order of the Gemma Chaloner Chairperson, Apple Tree Preschool Committee iolGI Apple Tree Pre-school- Kingswood Annual Roport for the year endod 31 August 2024 Indèp8ndent Examlners Report to the Trustses of Applè Tree Pre•s¢hool - Kingswood We r8POrt on the accounts of the charity for the year ended 31 Et August 2024. which are set out on pages 4 to 6. Respective responsibilities of trustees and examiner The Gharity'5 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.. examine the acwunts under S145 of the 2011 Act to follow 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 attents'on. Basis of independent examinerfs report Our examinats'on was carried out In accordance with the g8n8ral Directions given by the Charity Commission. An examination indudes a review of the accounting records kept by the charity and comparison of the accounts presented wth those records. It also in¢lud8s consideration of any unusual items or disdosures in the accounts and seeking explanations from you as twstees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequentiy we do not express an audlt oplnlon on the view given by thè accounts. Indopondent examlneV$ Statement In connection with our examination, no matter ha8 come to our attention.. (1) Wthich gives us reasonable cause to believe that in any material respect the requirements.. {a) To keep accounting records in accordance with section 130 of the 2011 Act,. and (b) To prepare accounts vthich ac￿)rd with the a¢¢ounting ￿COrdS and to comply with the accounting requirements of the 2011 Act have not been met.. or {2} To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Evans & Partners Chartered A¢¢ountant$ 9 Bank Road Kingswood Bristol BS15 8LS Dated.. Ii_oL-LoiS Apple Tree Pre4chool - Kingswood Annual Report for the year ended 31" August 2024 Recelpts and Payments account 2024 Designated Staff 2023 Designated Staff Unrestricted funds Receipts General Totsl General Total Council Grants Attendance Fees Fund Raising Commission Milk 113.988 17.749 113.988 17,749 87,965 12,217 87,965 12,217 77 163 131.977 215 263 100 659 215 263 100 659 163 131,977 Payments Salaries Pension Accountancy and Payroll Supplies Equipment Otsted Training Clothing Rent Insurance Website Costs Miscellaneous Bank Charges Subscriptions 98,970 938 725 2,803 22,640 50 98.970 938 88,943 708 810 2,416 1,972 50 390 358 8.996 1.144 102 424 177 198 106 687 88,943 708 810 2,416 1,972 50 390 358 8,996 1,144 102 424 177 198 106687 2,803 22.640 50 408 8.996 1,200 354 620 97 196 408 8,996 1.200 354 501 97 196 Apple Tree Pre-school- Kingswood Annual Report for th8 year ended 31st August 2024 ststement Assets and Liabilftles Receipts & Payments Account Unrestricted funds Summary 2024 Designated Staff 2023 Designated Staff Total General Totsl General Receipts Payments Excess receipts (payments) 131.977 138 960 131,977 138 960 100.659 106 687 100,659 106 687 (6,9831 16,983) {6,028) (6,028) Balance brought f￿d Balance carried flwd 97,801 90.817 97,801 90,817 103,828 97,801 103,828 97,801 Repr88ented by Cash at bank Cash in hand 90,745 72 90.817 90,745 72 90,817 97,729 72 97.801 97,729 72 97,801 Other assets.. Loan to 37 Kingswood Scouts Apple Tree Pre-school - Kingswood Annual Report for the year ended 31° August 2024 Note8 forming part of the financlal statements for the year ended 31" August 2024 Accountlng poll¢les 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.. IncomFng resources Donatlons and grants Income from donations and grants. including capital grants. is induded in the incoming reSoUr￿S when these are received. Internst recelvable Interest is included when re￿iVed by the charity. Fund accountlng Funds held by the charity are either. Unrestricted general funds. These are funds, which can be used in accordance with the charitable objects at the discretion of the trustees. Designated funds. These are funds set aside by the trustees out of unrestricted general funds for specffic future purposes or projects. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Legal 8tatU8 of th8 charlty The charity is run by a Voluntary Management Committee. Staff numbern Vde have a staffing level of 9 part ts'me employees; between them providing adequate supeNision for nine half day pre-school sessions. (2023- 10 part tr'me employees) Unrestricted funds of the charty 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 shoukl the pre-school have to ￿aSe.