| Page | |||
|---|---|---|---|
| Chairman's Report |
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| Operating and Financial Review |
2 | lO | 3 |
| Report ofthe Trustees | |||
| Independent Examiner's Report |
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| Statement ofFinancial Activities | |||
| Balance Sheet | |||
| Notes to the Financial Statements | 8 | to | 1" |
| Detailed Statement ofFinancial Activities | 13 | to | 14 |
| MAV}'tvAiN PRK-SCHOOL | |||
|---|---|---|---|
| OPKRATDlG A%0 FI'XANCIAL RKVIK% | |||
| FOR THE YEAR Ei%9KD3I AUGUST 2922 | |||
| Operating Review |
|||
| 2021-22 has been another problematic year of sorts for the Pre-School, as we started to come out ofthe panderni |
with all |
||
| the social, emotional and communicative challenges the children have faced. As always, the children don't cease to |
e us | ||
| with their resilience and adaptability as they steadily work their way through their problems. They really are a cre |
lt to | vou | |
| all. | |||
| Despite all titis it has been another successful year for Mawnan Pre-Scliool. Numbers have continued to increas |
and | we | |
| found ourselves completely full again before the end ofthe spring ten+. |
|||
| The year started way back in September 2021.when we welcomed lots ofnew families to the group. We had a |
1 | ely | first |
| term getting to know each other, with lots of activities ai,d events. We planted some things in the garden an |
enioyed | ||
| toasting marshmaliows ove" the fire-pii and getting ready for Chistnias. We even managed another Nativig~:, ofso |
s. which | ||
| v e recorded for parents so they could be part ofit, and had a lovely Christmas Party. |
|||
| The Spring term saw challenges from the rising rate ofCovid spread and proved a challenge for our small settin |
as | staff | |
| were nearly all struck down at the same time. seeing the closure ofthe setting for a week. We remrned back to full |
s | earn | and |
| had a lovely term celebrating World Book Day and Easter. |
|||
| ln the summer we enjoyed a fabulous term together playing outside, enjoying all our activities and pracrisi |
school | ||
| readiness. Our beach trip returned and v e had an amazing day rock-pooling, beach-combing and ice-creain ea |
ng! | But | |
| unfortunately we could not share our annual Sports Day with parents, due to something other than Covid for a ch great British weather„however we all still took part and parents enjoyed the iideos ofour little athletes. |
nge, | the | |
| We held another lovely Graduation and as always it was quite emotional having to say goodbye to 18School Leave |
|||
| Over the past year our indoor playhouse has been turned into a Shop. Hairciressers, Woodland Den, Drs and a Pi |
ate | Ship | |
| ainongst others and we have enjoyed several themed parties, eg. Pyjama and Superhero. |
|||
| Sports for Tots continues to prove incredibly popular and the children love our weekly visits from Nick. We also co |
tlnile to |
||
| take part in our regular Yoga programme and music and movement, these have been fantastic and the children |
re really |
||
| engaging with this and seem to be enjoying it. |
|||
| The staff have not attended as many training courses this year, hov.ever we have taken part in some online trainin |
such | as. | |
| Safeguarding and Food Hygiene. Paediatric First Aid. We are constantly planmng for the children as individual |
and | vve | |
| really enjoy sharin- their progress regularly through Tapestry, the onhne Learning Journal platforin. |
|||
| As always my staff have been amazing at supporting not only each other but our lovely Pre-School fainilies that ha |
e had to |
||
| negotiate their way round the ever-chan~ng Covid rules! I am lucky to have them by my side |
|||
| Despite the challenges, our Pre-School family remains incrediblv important to us all. The children (and staff} nave huge variety of activities over the year, painting, constructing, cooking imaginative and very messy and we have |
joyed a certainly |
||
| had some great fun and lots.oflaughs. | |||
| On a personal note I would again like to thank my staff, for all their hard work, dedication and support over the |
st year. | ||
| And a huge thanks to the committee, past and present and the parents for all vour continued support and enco |
agement. | ||
| Thank you. | |||
| Ihope you wil! continue to work with us to enable us to give your child the most positive'and best early learning |
e | perience | |
| at Mawnan Pre-School. | |||
| Financial Review | |||
| This has been our first full year post Covid and we have had a veiy positive financial year. At the end ofSepte |
ber, | the | |
| current account balance was f26,770.66 and the Gold account balance stood at ~38,236.56. |
| INDEPENDENT KXAMLWKR'S REPORT TO THE TRUSTEES OF |
INDEPENDENT KXAMLWKR'S REPORT TO THE TRUSTEES OF |
INDEPENDENT KXAMLWKR'S REPORT TO THE TRUSTEES OF |
|||||
|---|---|---|---|---|---|---|---|
| MAWXAlii PRK-SCHOOL | |||||||
| Independent examiner's report to the trustees ofMawnan Pre-School |
|||||||
| I report to the charity trustees on my examination of the accounts of Mawnan Pre-School 31 August 2022. |
(the Trust) for the y | r | ended | ||||
| Responsibilities and basis ofreport |
|||||||
| As the charity trustees of the Trust you are responsible for the preparation of the accounts |
in accordance | ith | the | ||||
| requirements ofthe Charities Act 2011 ('the Act'). |
|||||||
| I report in respect ofmy examination ofthe Trust's accounts carried out under Section 145 |
of | the Act and in carryi | out | my | |||
| examination I have follov'ed all applicable Directions given by the Charity Commission under |
Section 145(5)(b)of | he Act. | |||||
| Independent examiner's statement |
|||||||
| I have completed my examination. I confirm that no mateiial matters have come to my |
attention | in connection | with | the | |||
| examination giving me cause to believe that in any material respect: |
|||||||
| 1. accounting records were not kept in respect ofthe Trust as required by Section 130 |
of | the Act; or | |||||
| 2. the accounts do not accord with those records; or |
|||||||
| the accounts do not comply with the applicable requirements concerning the form and |
content ofaccounts | et 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 ofan independent examination. |
|||||||
| I have no concerns and have come across no other matters in connection with the examination |
to which attention | s | ould | be | |||
| drawn in this report in orde. to enable a proper understanding ofthe accounts to be reached. |
| Mrs RThomas | |
|---|---|
| Lang Bennetts Chartered | Accountants |
| Bickland House | |
| 8ickland KVater Road |
|
| Falmouth | |
| Cornwall | |
| TR114SB |
| 2022 | |||||
|---|---|---|---|---|---|
| Unrestricted | otal | ||||
| fund | Qnds | ||||
| Notes | |||||
| INCOME | AND KNDOWVMENTS FROM | ||||
| Charitable | activities | ||||
| Charitable | activities | 105.501 | |||
| Other trading activities | 391 | 579 | |||
| Investment | income | 28 | 4 | ||
| Total | 105,920 | ||||
| EXPENDITURE ON | |||||
| Charitable | activities | ||||
| Charitable | activities | 92,896 | 9,249 | ||
| Governance | costs | 2.885 | 2,610 | ||
| Total | 95,781 | 1,859 | |||
| NKT INCOME/(EXPENDITURE) | ]0,139 | 4,995) | |||
| RECONCILIATION | OF FUNDS | ||||
| Total fimds | brought fo~vard | 69,355 | 4.350 | ||
| TOTAL FUNDS CARRIED FORM'ARB | 9.355 |
| NOTES TO THE FTAANCIAL STATEME'IiiTS | NOTES TO THE FTAANCIAL STATEME'IiiTS | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| FORTHE YEAR E."«IDED31AUGUST 2022 | |||||||||||
| ACCOUNT&TVlG POLICIES | |||||||||||
| Basis ofpreparing the financial statements |
|||||||||||
| The financial statements of the charity. which is a public benefit entity |
under FRS |
102, have | been | pre | ared | in | |||||
| accordance with the Charities SORP (FRS 102) 'Accounting and |
Reporting | by Charities. |
State | ent | of | ||||||
| Recommended Practice applicable to charities preparing their accounts in |
accordance | with the Financial | eporting | ||||||||
| Standard applicable in the UK and Republic of Ireland {FRS102) (eFective 1 3anuary |
2019)', Financial | eporting | |||||||||
| Standard 102 'The Financial Reporting Standard applicable in the UK and |
Republic of | Ireland' | and | the | Cha | ties Act | |||||
| 2011.The financial statenlents have beer. prepared under the historical cost |
convention. | ||||||||||
| Income | |||||||||||
| All income is reco~~sed in the Statement ofFinancial Activities once the |
charity has | entitlement | to | the | fu | ds. it | is | ||||
| probable that the income will be received and the amoum can be measured |
reliably. | ||||||||||
| Expenditure | |||||||||||
| Liabilities are recognisecl as expenditure as soon as there is a legal or constructive obhgation |
commining | th | charity | ||||||||
| to that expenditure. it is probable that a transfer of'- conomic benefits will |
be required | in settlement | ard | th | amount | ||||||
| ofthe obligation can be measured reliably. Expenditure is accounted for on an accruals |
basis and | has | been | 1assifiea | |||||||
| under headings that aggregate all cost related to the category. Where costs |
cannot be directly | attributed | to | articular | |||||||
| headings they have been allocated to activines on a basis consistent l~dth the use ofresources. |
|||||||||||
| Tangible fixed assets | |||||||||||
| Depreciation is provided at the following annual rates in order to write offeach asset over its estimated |
use | life. | |||||||||
| Plant and machinerv 25%oil cost |
|||||||||||
| Computer equipment 25%oii cost |
|||||||||||
| Taxation | |||||||||||
| The charity is exempt. from tax on its charitable activities. |
|||||||||||
| Fund accounting | |||||||||||
| Unrestricted funds can be used in accordance vdth the charitable objectives |
at the discretion ofthe | trustees. | |||||||||
| Restricted funds can only be used for particular restricted purposes udthin |
the objects | of the | charity. | Re | trictions | ||||||
| arise when specified by the donor or when funds are raised for particular restricted purposes. |
|||||||||||
| Further explanation ofthe i.ature and purpose ofeach fund is included in the notes to the financial |
statemen | ||||||||||
| Hire purchase and leasing commitments |
|||||||||||
| Rentals paid under operating leases are charged to the Statement ofFinancial Activities |
on a stmight | line | b | is over | |||||||
| the period ofthe lease. | |||||||||||
| Pension costs and other post-retirement benefits |
|||||||||||
| The charity operates a defined contribution pension scheme. Contributions |
payable to | the charity's | pensio | scheme | |||||||
| are charged to the Statement ofFinancial Activines in the period to which they relate. |
| 2. | OTHKR TRADING ACTIVITIES | ||||||||||
| 2022 | 021 | ||||||||||
| z | |||||||||||
| Fundraising events |
391 | 579 | |||||||||
| 3. | INVKSTME'NT INCOME | ||||||||||
| 2022 | 021 | ||||||||||
| Deposit account interest | 28 | ||||||||||
| 4. | TRUSTEES' REMUNERATION | AND BENEFITS | |||||||||
| There were no trustees' 31August 2021. |
remuneration | or other | benefits | for the year ended 31 August | 2022 | nor for the y | ar ended |
||||
| Trustees' expenses |
|||||||||||
| There were no trustees' |
expenses paid | for the year ended | 31 August 2022 nor for the year ended 31 | August | 021. | ||||||
| COMPARATIVKS FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |||||||||||
| Unr | stricted | ||||||||||
| d | |||||||||||
| INCOME AND ENDOWMENTS | FROM | ||||||||||
| Charitable activities |
|||||||||||
| Charitable activities |
|||||||||||
| Other trading activities | 579 | ||||||||||
| Investment income |
4 | ||||||||||
| ,6,864 | |||||||||||
| EXPENDITURE ON | |||||||||||
| Charitable activities |
|||||||||||
| Charitable activities |
79,249 | ||||||||||
| Governance costs |
2,610 | ||||||||||
| Total | 81,859 | ||||||||||
| NKT INCOME/(EXPENDITURE) | (4,995) | ||||||||||
| RECONCILIATION | OF FUNDS | ||||||||||
| Total funds brought forward |
|||||||||||
| TOTAL FUNDS CARRIED FORWARD | 9,355 | ||||||||||
| Page 9 | cont | nued. .. |
| FORTHE YEAR ENDED 31AUGUST 2022 | FORTHE YEAR ENDED 31AUGUST 2022 | |||||
|---|---|---|---|---|---|---|
| 6. | TANGIBLE | FLIEDASSETS | ||||
| Plant and | Computer | |||||
| nIachinerv | equipment | tais | ||||
| COST | ||||||
| At 1 September 2021 | 5,806 | 788 | ,594 | |||
| Additions | 15,295 | 329 | ,624 | |||
| At 31 Augttst | 2022 | 21.101 | 1,117 | ,218 | ||
| DEPRECIATION | ||||||
| At I September 202i |
1,879 | 517 | ,396 | |||
| Charge for year | 5 195 | 249 | 444 | |||
| At 31 August | 2022 | ',074 | ||||
| NKT BOOK | VALUE | |||||
| At 31 August | 2022 | 14,027 | 351 | ,378 | ||
| At 31 August | 2021 | 3,927 | ,198 | |||
| 7. | DEBTORS: | AMOUNTS | F'ALLING DUE WITHIN ONE YEAR | |||
| 2022 | ||||||
| Prepayments | 1,589 | |||||
| 8. | CREDITORS: AMOUNTS FALLING DUK WITHIN ONK YEAR | |||||
| 2022 | 21 | |||||
| Taxation and | social security | 736 | 491 | |||
| Other creditors | 745 | 385 | ||||
| 1.481 | ||||||
| 9 | MOVEMENT IN FUNDS | |||||
| Net | ||||||
| movement | t | |||||
| At 1/9 21 | in funds | 31/ | 22 | |||
| Unrestricted | funds | |||||
| General fund |
69,355 | 10.139 | ||||
| TOTAL FUNDS | 69,355 | 10,139 | ,494 |
| Incoming | Resources | Mo | ment | ||||||
|---|---|---|---|---|---|---|---|---|---|
| resources | expended | in | Ilds | ||||||
| Unrestricted | funds | ||||||||
| General | fund | 105,920 | (95,78}) | ,139 | |||||
| TOTAL | FUNDS | 105,920 | (95,781) | , 139 | |||||
| Comparatives | for | movement | in | funds | |||||
| movement | |||||||||
| At 1/9/20 | ir funds | 31 | |||||||
| Unrestticted | funds | ||||||||
| General | fund | 74,350 | (4,995) | 355 | |||||
| TOTAL | FUNDS | 74.350 | (4.995) | ,355 |
| Incoming | Resources | lvlov | ment | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| resources | expended | in | . | ds | ||||||
| Unrestricted | funds | |||||||||
| General | fund | 76,864 | ('81,859) | |||||||
| TOTAL | FUNDS | 76.864 | (81.859) | 995) | ||||||
| A current year | 12months | and prior year 12months | combined | position | is as follows: | |||||
| Net | ||||||||||
| movement | t | |||||||||
| A' li9'70 | in funds | 31/ | f2 | |||||||
| Unrestricted | funds | |||||||||
| General | fiuid | 74,350 | ,494 | |||||||
| TOTAL | FUNDS | 74,350 | ,494 |
| Incoming | Resources | ement | |||||
|---|---|---|---|---|---|---|---|
| resources | expended | ]nds | |||||
| Unrestricted | funds | ||||||
| General | fund | 182,784 | (177,640) | 5,144 | |||
| TOTAL | FUNDS | 182784 | (177640) | 5,144 | |||
| 10. | RELATED | PARTY | DISCLOSURES |
| DETAILED STATEMEi!IT OF FF4ANCIAL ACTP'ITIKS | |||||
|---|---|---|---|---|---|
| FOR THE YEAR KXOEI331AUGUST 2022 | |||||
| 2022 | 2l21 | ||||
| INCOME | AND ENDOWVMENTS | ||||
| Other trading activities | |||||
| Fundraising | events | 391 | 5'79 | ||
| Investment | income | ||||
| Deoosit account | interest | ||||
| Charitable | acti~dties | ||||
| Grants | 192 | ||||
| Fees | 38,881 | 21,607 | |||
| Funcllng | 66,620 | 54.482 | |||
| 105.501 | ,'6,281 | ||||
| Total incoming | resources | 105,920 | 76.864 | ||
| EXPKMMTURE | |||||
| Charitable | activdties | ||||
| Wages | 69,942 | 59,549 | |||
| Pensions | 1,073 | 999 | |||
| Rent | 1.571 | 1,674 | |||
| Rates and | water | 606 | 348 | ||
| insurance | 1,812 | 1,778 | |||
| Light and heat | 351 | 919 | |||
| Telephone | 605 | 705 | |||
| Postage and | stationery | 6 | |||
| Advertising | |||||
| Sundries | 90 | 370 | |||
| Refreshments | 1„439 | 980 | |||
| Fundraising | expense | 176 | |||
| Repairs and | maintenance | 5,187 | 6,183 | ||
| Cleaning | 1.195 | 1„245 | |||
| Training | 120 | ||||
| Tllps | 1 562 | 1,591 | |||
| Uniforms | 242 | 307 | |||
| ITsoftware | 1,004 | 567 | |||
| Bank fees | 93 | 84 | |||
| Plant and machinery | 5,195 | 1.451 | |||
| Computer | equipment | 249 | '!97 | ||
| 92.536 | 9,249 |
| FOR THE YEAR END | ED 31AUGUST 2022 | ||
|---|---|---|---|
| 2022 | 021 | ||
| Support costs | |||
| Governance | costs | ||
| Accountancy | and legal fees | 360 | 300 |
| Bookkeeping | 2.885 | 2,310 | |
| 3,245 | 2,610 | ||
| Total resources | expended | 95.781 | |
| Net incomei(expenditure) | 10,139 | (4.995) |