ROCKINGHAM PRE-SCHOOL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
Charity Registration Number: 1030763
LONDON ACCOUNTANCY PRACTICE SOJOURNER TRUTH CENTRE 161 SUMNER ROAD LONDON SE15 6JL
ROCKINGHAM PRE-SCHOOL REPORT AND ACCOUNTS FOR THE YEAR ENDED 315’ MARCH 2025
| CONTENTS: | Page |
|---|---|
| Administrative information | 2 |
| ManagementCommittee | 3 |
| Report ofthe Independent Examiner | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7-8 |
| DetailedIncomeandExpenditure | 9 |
|
ROCKINGHAM PRE-SCHOOL ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 315? MARCH 2025
REGISTRATION DETAILS Rockingham Pre-School is registered with the Charity Commission in England and Wales. Registration number: 1030763 GOVERNING DOCUMENT Rockingham Pre-School is a registered charity Governed by its own constitution and charities Act 1993 as amended by Charity Act 2006 and 2011 respectively. COMMITTEE MEMBERS Mr. Amid Kanu..........................Chairman Mrs Amina Rasheed ...................8ecretary Ms Anna TheresaBailey............... Treasurer Mrs Nylan khan......0....0............Vice Treasurer Ms Chidima Orfji..........................Member REGISTERED OFFICE Rockingham Pre-School Jubillee Hall Rockingham Street Elephant & Castle London SE1 6QN BANKERS HSBC 28 Borough High Street Southwark London SE1 6TE INDEPENDENT EXAMINER London Accountancy Practice Sojourner Truth Centre 161 Sumner Road London SE15 6JL
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ROCKINGHAM PRE-SCHOOL MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDED 315? MARCH 2025
The Management Committee present its Report and the Financial Statements for the Year ended 31st March 2025
OBJECTS
The organisation's objects shall be:
The advancement of education through improvement of the level of language competence of children within early years
provision and those entering statutory education,
STATEMENT OF MANAGEMENT COMMITTEE RESPONSIBILITIES
The Management Committee is required to prepare financial statements which give a true and fair view of the state of affairs of the project and of the income and expenditure of the project for that period. In preparing those statements the Management Committee are required to:
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» select suitable accounting policies and apply them consistently: » make judgments and estimates that are reasonable and prudent; » state whether applicable standards and statement of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements, and
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» prepare the financial statements on the going concern basis unless it is inappropriate to presume that the project will continue in operation.
The management committees are responsible for keeping proper records which disclose with reasonable accuracy at any time the financial position of the project. They are also responsible for the safeguarding the assets of the project and hence taking reasonable steps to prevent and detect fraud and other irregularities.
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INDEPENDENT EXAMINER’S REPORT TO ROCKINGHAM PRE-SCHOOL FOR THE YEAR ENDED 31ST MARCH 2025
| report to the trustees on my examination of the accounts of the above charity (“the Trust") for the year ended 31/ 03/ 2025.
Responsibilities and basis of report
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). | report in respect of my examination of the Trust's accounts carried out under section 145of the2011Actand in carrying out my examination, | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
- | have completed my examination. | confirm that no material matters have come to my attention (other than that disclosed below) in connection with the examination which gives me cause to believe that in, any material respect: ® accounting records were not kept in accordance with section130 of the Act or e the accounts do not accord with the accounting records; or e the accounts did not comply with applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the account give a ‘true or fair’ which is not a matter considered as part of the independent examination.
| 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.
Ade Adebampo, GPFA, MBA, AGGS, ACMA, CGMA For London Accountancy Practi 161 Sumner Road London SE15 6JL
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INDEPENDENT EXAMINER’S REPORT TO ROCKINGHAM PRE-SCHOOL FOR THE YEAR ENDED 31ST MARCH 2025
| report to the trustees on my examination of the accounts of the above charity (“the Trust") for the year ended 31/ 03/ 2025.
Responsibilities and basis of report
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). | report in respect of my examination of the Trust's accounts carried out under section 145of the2011Actand in carrying out my examination, | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
- | have completed my examination. | confirm that no material matters have come to my attention (other than that disclosed below) in connection with the examination which gives me cause to believe that in, any material respect: ® accounting records were not kept in accordance with section130 of the Act or e the accounts do not accord with the accounting records; or e the accounts did not comply with applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the account give a ‘true or fair’ which is not a matter considered as part of the independent examination.
| 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.
Ade Adebampo, GPFA, MBA, AGGS, ACMA, CGMA For London Accountancy Practi 161 Sumner Road London SE15 6JL
4
ROCKINGHAM PRE-SCHOOL BALANCE SHEET AS AT 31ST MARCH 2025
| Note | 2025 | 2024 | ||
|---|---|---|---|---|
| £ | E | |||
| CurrentAssets | ||||
| Cash at Bank | 547 | 6,242 | ||
| 547 | 6,242 | |||
| Current Liabilities | ||||
| Creditors&Accruals | 3 | 650 | 600 | |
| NetCurrentAssets | « | 103 | 5,642 | |
| Funds: | ||||
| Restricted Fund | 865 | 865 | ||
| Unrestricted Fund | * | 968 | 4777 | |
| a | 103 | §,642 |
Approved by the Management and signed on its behalf by Ay“llDU 4} I ANI U/ Chairperson poly Treasurer on OG6/o4 [2016 2026
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ROCKINGHAM PRE-SCHOOL NOTES TO THE ACCOUNTS YEAR ENDED 31ST MARCH 2025
1. ACCOUNTING POLICIES
1.1. Basis of preparation of Financial Statements The financial statements are prepared under the historic cost convention and include the results of the charity's operations which are described in the Management Committee's Report and all of which are continuing. The financial statements are prepared on a cash basis under the historical cost convention. The accounts have been prepared in accordance with the Statements of Recommended Practice for charity accounts.
The charity has taken advantage of the exemption of Financial Reporting Standard No 1 from the requirements to produce a cash flow statement on the grounds that it qualifies as a small charity.
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1.1 Incoming Resources
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1.1.1 Revenue grants are credited to the Statement of Financial Activities on the earlier date of when they are received or when they are receivable, unless they relate to a specific future period, in which case they are included on the Balance Sheet as deferred income to be recognised in the future accounting period.
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1.2.2 Grants received for specific purposes are accounted for as restricted funds in the Statement of Financial Activities.
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1.3 Restricted Funds
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is identified to the fund, together with a fair allocation of management and support costs.
1.4 Unrestricted Funds
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Unrestricted funds are donations and other incomes received or generated for the objects of
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the
organization without further specified purpose and are available for general funds.
- 1.5 Designated Funds
Designated funds are unrestricted funds earmarked by the Management Committee for particular purposes.
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ROCKINGHAM PRE-SCHOOL
NOTES TO THE ACCOUNTS (Contd)
FOR THE YEAR ENDED 31ST MARCH 2025
1.6 Resources Expended
All expenditure is accounted for gross and when incurred. Direct charitable expenditure includes The direct costs of the activities and depreciation on related assets. The activities and depreciation on related assets. Management and administration comprise those costs relating to the charity's central manage and administration as opposed to its charitable activities.
1.7 Capital Equipment - Depreciation
The cost of equipment/furniture is written off in the year in which it is incurred,
2. FIXED ASSETS
A register of equipment/furniture is kept by the organisation.
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3. CREDITORS 2025 2024
Accountancy £ £
Fees 650 600
650 600
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ROCKINGHAM PRESCHOOL DETAILED INCOME AND EXPENDITURE FOR THE YEAR ENDED 31ST MARCH 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|INCOME RESOURCES|Unrestricted|Restricted|Total|Total|
|Fund|Fund|2025|2024|
|£|£|£|£|
|Southwark|Council|38,143|0|38143|30,954|
|SLC|LOANS|24,753|0|24753|40.987|
|Interest|22|0|22|21|
|Total|Income|Resources|62,918|0|62918|71,962|
|RESOURCES EXPENDED|Unrestricted|Restricted|Total|Total|
|Fund|Fund|2025|2024|
|Charitable|Expenditure|£|x|£|£|
|Salaries|40221|0|40221|39,150|
|HMRC|917|0|917|0|
|Pensions|1812|0|eZ|1,790|
|Sessional workers|19.916|0|19916|12,324|
|Groceries|2,021|0|2,021|1,237|
|Cleaners/Cleaning|Materials|91|0|94|190|
|Training|50|0|50|50|
|Sky|Digital|/ Internet|378|0|378|283|
|Insurance|18|0|18|752|
|Car|Expense/Fuel|716|0|716|1,000|
|Stationery/Postage|27|0|27|148|
|Educational|Equipment|for|Children|888|0|888|1,188|
|Website|0|0|0|259|
|Xmas/End|of|Term|Parties|65|0|65|350|
|DBS|16|0|16|66|
|Accountancy|Fees|650|0|650|600|
|Payroll|Services|347|0|347|556|
|Bank Charges|70|0|70|71|
|Miscellenous|560|0|5650|0|
|TOTAL RESOURCES|EXPENDED|68,663|0|68,663|60,013|
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]
ROCKINGHAM PRESCHOOL
DETAILED INCOME AND EXPENDITURE FOR THE YEAR ENDED 31ST MARCH 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|INCOME|RESOURCES|Unrestricted|Restricted|Total|Total|
|Fund|Fund|2025|2024|
|£|£|£|£|
|Southwark|Council|38,143|0|38,143|30,954|
|SLC|LOANS|24,753|0|24753|40,987|
|Interest|22|0|22|21|
|Total|income|Resources|62,917|0|62,917|71,962|
|RESOURCES EXPENDED|Unrestricted|Restricted|Total|Total|
|Fund|Fund|2025|2024|
|Charitable|Expenditure|£|£|£|£|
|Salanes|40 221|0|40,221*|39|150|
|HMRC|917|0|917”|0|
|Pensions|1.712|0|1.7124”|1,790|
|Sessional|workers|49.916|0|19916|12,324|
|Groceries|2,021|0|2021~|«1,237|
|Cleaners/Cleaning|Materials|94|0|91|190|
|Training|50|0|50|50|
|Sky|Digital|/ Internet|378|0|378|—|283|
|Insurance|18|0|18|752|
|Car|Expense/Fuel|716|0|716¥|1,000|
|Stationery/Postage|2f|0|27|148|
|Educational|Equipment for Children|888|)|888 Sf|4,188|
|Website|0|0|6)|259|
|Xmas/End|of|Term|Parties|65|0|65Y|350|
|DBS|16|0|168v|66|
|Accountancy|Fees|650|0|650%|600|
|Payroll|Services|347|0|347%|556|
|Bank|Charges|70|0|10|71|
|Miscellenous|543|0|5437|0|
|TOTAL RESOURCES|EXPENDED|68,646|0|68,646|60,013|
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9)
% CHARITY COMMISSION! FOR ENGLAND AND WALES
‘ Independent examiner's report on the accounts
Section A Independent Examiner’s Report
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"7
Report to the trustees/ ;
members of | Rocy2ainGHAM PRE- Scho
On accounts for the year Charity no 7
ended |3\ Marci; mors (if any) | [OA0/7G2
Set out on pages ~ -
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| report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended
Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act”).
| report in respect of my examinaiion of the Trust’s accounts carried out _ under section 145 of the 2011 Act and in carrying out my examination, | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. - - Independent | have completed my examination. | confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with - the examination which gives me cause to believe that in, any material respect:
e accounting records were not kept in accordance with section 130 of the Act or
e the accounts do not accord with the accounting records
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn 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.
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Signed: | (N\waetuowjan __ Date: | 12.| >| nex
a
Name: | Acie ADEBAM BS
Relevant professional |C HN QTE REf> [NSTITUTE SE
qualification(s) or body
(ifany): |MLANKGE. MENT AccOUN TANTS
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IER
1
October 2018
Balance sheet of OCIA% NIG{2 HA Prwe) SHSH pre-school for the year ended 31%* Mar Mar 220255
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|---|---|---|---|---|---|---|---|
|Bank|balance|b/f 1st April 202.4|Salaries:|Se.|
|(main account)|(h)|)|S ||“4|Senior|Worker|
|Reserve account balance b/f ist|rae|;|
|April 20|(h)|UB|t-=|Assistant:|
|Cash|in|hand|ist|April|20|SEN Worker|\eFiG|
|Cover|staff|
|i|
|FEEE Fundingfor|3|&|4|year|olds|Cleaner|
|‘ihersalariesaTensions|tqiz|
|Funding|HMRC|ll taxes|paid|
|for|2 year olds|——ees =(||Fajyryeapes)|—|
|4Y|
|Heat &|light|
|h|i|
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|)|2Y753|Telephone & internet|S7F|_|
|Materials|[c]|a|
|SEN Funding from L.B.Southwark|2¢Z1"S|sumone|Z|
|~|Educational|resources|KES2|
|Milk|Refunds|ies)|See|
|Refreshments|(d) Groceries|Zoe]|-|
|Photographs|poipment (0|||
|AGM & other meeting|costs|
|PtA subscription|L>KS|| ()|
|Insurance|S|
|Fundraising (a):|[Repairs & maintenance|CA.|WS|
|bac|
|Other|iter=|erpendiurci<|Ch ig|©|
|income (b):|MAS.Fae|af|Abeer,|Li|
|Bank balance 31st Mar 2025|28|
|(main|account)|(h)|
|Reserve|account|balance|
|31st Mar 20.25|(h)|ay|
|TOTAL|EF/GO|||Tota|&F(6O|
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|BLOCK|CAPITALS:AusUA KAM|BLOCKcaprrats:..i0.0(4...|KOZ\E™—|
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