## _**Trustees Report to August 2022 Registration No. 1030965**_
## _**What has happened over the last year?**_
We have had an improving year after the previous Covid affected years. The academic year started with a good number of children and we are lucky enough to retain well qualified relief staff who have worked regularly throughout the year. Taking on 1 year olds has meant more staff hours due to the ratio of 1:3 but it also means that the children stay with us for a few years, ensuring healthy numbers as we go forward. We had 10 children going on to local school – Buxworth, Taxal & Fernilee, Chapel and Thornsett
We have embedded the Curiosity Approach (which we were accredited with April 2021) and continue to offer forest school sessions, although are limited to the use of the area behind the school. We have added more features to the allotment too and all these ethos’s combined ensure we are unique in our delivery of childcare. The children love being outside and learn so much from the environment, as well as being physically active, jumping in puddles or being mindful, barefoot on the field or lying watching the clouds go by.
We have also taken part or facilitated lots of initiatives from Jubilee celebrations, to tree planting at Sunart, the local rewilding project, to dentists visits to promote good oral hygiene and we continue to go on outings locally – Chatsworth Farm and Gardens, Lyme Park, Buxton Pavillion Gardens to see the dinosaurs and Buxton Museum to name a few.
We have two new Committee Members/Directors, who are parents of current children, and will look to recruit more in the coming year as other committee members move on.
All training is up to date – first aid, safeguarding etc and all staff are now Level 3 qualified or above. Mental health training has been undertaken to help support staff, children and families with the after effects of covid and we are looking to complete speech and language training in the coming year as we feel there is a major need for this.
The staff and committee are looking forward to another successful year for the Preschool, with 20 children already on the register, which we hope to build on over the academic year.
## _**Sarah Heyes Manager/Director**_
## **BUXWORTH PRE-SCHOOL FOR THE YEAR ENDED 31 AUGUST 2022**
**COMPANY REGISTERED NUMBER: 07035353 REGISTERED CHARITY NUMBER: 1030965**
## **INDEPENDENT EXAMINER’S REPORT AND FINANCIAL STATEMENTS**
Leathley & Co - Whaley Bridge Office 1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
**Buxworth Pre-School Contents of the Accounts For The Year Ended 31 August 2022**
## **Contents**
|**Contents**||
|---|---|
||**Page**|
|Business Details|1|
|Approval|2|
|Profit and Loss Account|3|
|Balance Sheet|4|
|Notes to the Accounts|5|
**Buxworth Pre-School Business Details For The Year Ended 31 August 2022**
**Proprietor** Buxworth Preschool **Accountants** Leathley & Co - Whaley Bridge Office AAT and IFA Member in Practice 1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
## **Buxworth Pre-School Statement of Trustees' Responsibilities**
The Trustees are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the Trustees to prepare accounts for each financial year. Under that law the Trustees have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the Trustees are required to:
- select suitable accounting policies and then apply them consistently.
- make judgements and estimates that are reasonable and prudent.
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
Sarah Heyes Trustee Approved by the board on 30[th] May 2023
Page 1
**Buxworth Pre-School Accounts Approval Statement For The Year Ended 31 August 2022**
## **Independent Examiner's Report to the trustees of Buxworth Preschool**
I report to the charity trustees on my examination of the accounts of Buxworth Preschool for the year ended 31 August 2022
## **Responsibilities and basis of report**
As the trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('The 2011 Act').
I report in respect of my examination of your charity's accounts as carried out under section 145 of the 2011 Act. 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**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material aspect:
- accounting records were not kept in accordance with section 130 of the 2011 Act ; or
- the accounts did not accord with those records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the accounts have not been prepared in accordance with the Charities SORP (FRS 102).
I 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.
Page 2
## **Buxworth Pre-School Profit and Loss Account For The Year Ended 31 August 2022**
|**Turnover**
Sales
**Expenditure**
Wages and salaries
Employers pensions - defined contributions scheme
Staff training
Rent
Cleaning
Vehicle running costs
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Children's toys
Children's activities
Children's photos
Children's lunch costs
Leavers gifts
Fundraising activities
Equipment
Advertising and marketing costs
Telecommunications and data costs
Local projects / allotments
Accountancy fees
Subscriptions
Bank charges
Entertaining
Sundry expenses
**Depreciation**
Depreciation of plant and machinery
**NET LOSS**|**2022**
**£**
**£**
45,337
34,868
856
912
3,774
15
191
295
262
144
275
655
66
3,124
71
28
75
-
207
204
230
174
-
437
30
46,893
(1,556)
111
111
**(1,667)**|**2021**
**£**
**£**
39,113
36,810
717
983
1,900
68
373
430
-
177
312
1,238
483
1,646
-
93
172
38
92
42
230
-
24
23
559
46,410
(7,297)
147
147
**(7,444)**|**2021**
**£**
**£**
39,113
36,810
717
983
1,900
68
373
430
-
177
312
1,238
483
1,646
-
93
172
38
92
42
230
-
24
23
559
46,410
(7,297)
147
147
**(7,444)**|
|---|---|---|---|
||111|147||
||||(7,297)
147|
|||||
||||**(7,444)**|
Page 3
**Buxworth Pre-School Balance Sheet As at 31 August 2022**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**2**
**CURRENT ASSETS**
Trade debtors
Cash at bank and in hand
**CURRENT LIABILITIES**
Trade creditors
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**CAPITAL ACCOUNT**
Balance at 1 September 2021
Profit/(Loss) for the period/year
**Balance Carried Forward**|**2022**
**£**
**£**
331
2,478
13,773
16,251
10,609
**5,642**
**5,973**
**5,973**
7,640
(1,667)
**5,973**|**2022**
**£**
**£**
331
2,478
13,773
16,251
10,609
**5,642**
**5,973**
**5,973**
7,640
(1,667)
**5,973**|**2021**
**£**
**£**
442
2,197
17,936
20,133
11,881
**8,252**
**8,694**
**8,694**
16,138
(7,444)
**8,694**|**2021**
**£**
**£**
442
2,197
17,936
20,133
11,881
**8,252**
**8,694**
**8,694**
16,138
(7,444)
**8,694**|
|---|---|---|---|---|
||16,251
10,609||20,133
11,881||
||||
||
|||**5,973**||**8,694**|
|||**5,973**||**8,694**|
|||7,640
(1,667)||16,138
(7,444)|
|||**5,973**||**8,694**|
Page 4
**Buxworth Pre-School Notes to the Accounts For The Year Ended 31 August 2022**
## **1. Accounting Policy**
These unaudited accounts have been completed in accordance with UK Generally Accepted Accounting Practice guidelines and provides sufficient and relevant information to enable completion of a tax return.
## **2. Tangible Assets**
|**.** **Tangible Assets**||
|---|---|
|**Cost**
As at 1 September 2021
As at 31 August 2022
**Depreciation**
As at 1 September 2021
Provided during the period
As at 31 August 2022
**Net Book Value**
As at 31 August 2022
As at 1 September 2021|**Plant &**
**Machinery**
**£**
1,466|
||1,466|
||1,024
111|
||1,135|
||331|
||442|
Page 5
## **BUXWORTH PRE-SCHOOL FOR THE YEAR ENDED 31 AUGUST 2022**
**COMPANY REGISTERED NUMBER: 07035353 REGISTERED CHARITY NUMBER: 1030965**
## **INDEPENDENT EXAMINER’S REPORT AND FINANCIAL STATEMENTS**
Leathley & Co - Whaley Bridge Office 1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
**Buxworth Pre-School Contents of the Accounts For The Year Ended 31 August 2022**
## **Contents**
|**Contents**||
|---|---|
||**Page**|
|Business Details|1|
|Approval|2|
|Profit and Loss Account|3|
|Balance Sheet|4|
|Notes to the Accounts|5|
**Buxworth Pre-School Business Details For The Year Ended 31 August 2022**
**Proprietor** Buxworth Preschool **Accountants** Leathley & Co - Whaley Bridge Office AAT and IFA Member in Practice 1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
## **Buxworth Pre-School Statement of Trustees' Responsibilities**
The Trustees are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the Trustees to prepare accounts for each financial year. Under that law the Trustees have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the Trustees are required to:
- select suitable accounting policies and then apply them consistently.
- make judgements and estimates that are reasonable and prudent.
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
Sarah Heyes Trustee Approved by the board on 30[th] May 2023
Page 1
**Buxworth Pre-School Accounts Approval Statement For The Year Ended 31 August 2022**
## **Independent Examiner's Report to the trustees of Buxworth Preschool**
I report to the charity trustees on my examination of the accounts of Buxworth Preschool for the year ended 31 August 2022
## **Responsibilities and basis of report**
As the trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('The 2011 Act').
I report in respect of my examination of your charity's accounts as carried out under section 145 of the 2011 Act. 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**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material aspect:
- accounting records were not kept in accordance with section 130 of the 2011 Act ; or
- the accounts did not accord with those records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the accounts have not been prepared in accordance with the Charities SORP (FRS 102).
I 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.
Page 2
## **Buxworth Pre-School Profit and Loss Account For The Year Ended 31 August 2022**
|**Turnover**
Sales
**Expenditure**
Wages and salaries
Employers pensions - defined contributions scheme
Staff training
Rent
Cleaning
Vehicle running costs
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Children's toys
Children's activities
Children's photos
Children's lunch costs
Leavers gifts
Fundraising activities
Equipment
Advertising and marketing costs
Telecommunications and data costs
Local projects / allotments
Accountancy fees
Subscriptions
Bank charges
Entertaining
Sundry expenses
**Depreciation**
Depreciation of plant and machinery
**NET LOSS**|**2022**
**£**
**£**
45,337
34,868
856
912
3,774
15
191
295
262
144
275
655
66
3,124
71
28
75
-
207
204
230
174
-
437
30
46,893
(1,556)
111
111
**(1,667)**|**2021**
**£**
**£**
39,113
36,810
717
983
1,900
68
373
430
-
177
312
1,238
483
1,646
-
93
172
38
92
42
230
-
24
23
559
46,410
(7,297)
147
147
**(7,444)**|**2021**
**£**
**£**
39,113
36,810
717
983
1,900
68
373
430
-
177
312
1,238
483
1,646
-
93
172
38
92
42
230
-
24
23
559
46,410
(7,297)
147
147
**(7,444)**|
|---|---|---|---|
||111|147||
||||(7,297)
147|
|||||
||||**(7,444)**|
Page 3
**Buxworth Pre-School Balance Sheet As at 31 August 2022**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**2**
**CURRENT ASSETS**
Trade debtors
Cash at bank and in hand
**CURRENT LIABILITIES**
Trade creditors
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**CAPITAL ACCOUNT**
Balance at 1 September 2021
Profit/(Loss) for the period/year
**Balance Carried Forward**|**2022**
**£**
**£**
331
2,478
13,773
16,251
10,609
**5,642**
**5,973**
**5,973**
7,640
(1,667)
**5,973**|**2022**
**£**
**£**
331
2,478
13,773
16,251
10,609
**5,642**
**5,973**
**5,973**
7,640
(1,667)
**5,973**|**2021**
**£**
**£**
442
2,197
17,936
20,133
11,881
**8,252**
**8,694**
**8,694**
16,138
(7,444)
**8,694**|**2021**
**£**
**£**
442
2,197
17,936
20,133
11,881
**8,252**
**8,694**
**8,694**
16,138
(7,444)
**8,694**|
|---|---|---|---|---|
||16,251
10,609||20,133
11,881||
||||
||
|||**5,973**||**8,694**|
|||**5,973**||**8,694**|
|||7,640
(1,667)||16,138
(7,444)|
|||**5,973**||**8,694**|
Page 4
**Buxworth Pre-School Notes to the Accounts For The Year Ended 31 August 2022**
## **1. Accounting Policy**
These unaudited accounts have been completed in accordance with UK Generally Accepted Accounting Practice guidelines and provides sufficient and relevant information to enable completion of a tax return.
## **2. Tangible Assets**
|**.** **Tangible Assets**||
|---|---|
|**Cost**
As at 1 September 2021
As at 31 August 2022
**Depreciation**
As at 1 September 2021
Provided during the period
As at 31 August 2022
**Net Book Value**
As at 31 August 2022
As at 1 September 2021|**Plant &**
**Machinery**
**£**
1,466|
||1,466|
||1,024
111|
||1,135|
||331|
||442|
Page 5