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|||Page||
|---|---|---|---|
|Chairman's<br>Report||||
|Operating<br>and Financial Review|2|lO|3|
|Report ofthe Trustees||||
|Independent<br>Examiner's<br>Report||||
|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<br>Review||||
|2021-22 has been another problematic<br>year of sorts for the Pre-School, as we started to come out ofthe panderni||with<br>all||
|the social, emotional<br>and communicative<br>challenges<br>the children<br>have faced. As always, the children<br>don't cease to|||e us|
|with their resilience<br>and adaptability<br>as they steadily work their way through<br>their problems.<br>They really are a cre||lt to|vou|
|all.||||
|Despite all titis it has been another<br>successful<br>year for Mawnan<br>Pre-Scliool. Numbers<br>have continued<br>to increas||and|we|
|found ourselves<br>completely<br>full again before the end ofthe spring ten+.||||
|The year started<br>way back in September 2021.when we welcomed<br>lots ofnew families to the group. We had a|1|ely|first|
|term getting<br>to know<br>each other, with<br>lots of activities<br>ai,d events. We planted<br>some<br>things<br>in the garden<br>an||enioyed||
|toasting marshmaliows<br>ove" the fire-pii and getting ready for Chistnias.<br>We even managed<br>another Nativig~:, ofso||s. which||
|v e recorded for parents so they could be part ofit, and had a lovely Christmas<br>Party.||||
|The Spring term saw challenges<br>from the rising rate ofCovid spread<br>and proved<br>a challenge<br>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<br>back to full|s|earn|and|
|had a lovely term celebrating<br>World Book Day and Easter.||||
|ln the summer<br>we enjoyed<br>a fabulous<br>term<br>together<br>playing<br>outside,<br>enjoying<br>all our activities<br>and pracrisi||school||
|readiness.<br>Our beach<br>trip<br>returned<br>and<br>v e had an amazing<br>day rock-pooling,<br>beach-combing<br>and ice-creain<br>ea||ng!|But|
|unfortunately<br>we could not share our annual<br>Sports Day with parents,<br>due to something<br>other than Covid for a ch<br>great British weather„however<br>we all still took part and parents enjoyed the iideos ofour little athletes.||nge,|the|
|We held another lovely Graduation<br>and as always it was quite emotional<br>having<br>to say goodbye to 18School Leave||||
|Over the past year our indoor playhouse<br>has been turned<br>into a Shop. Hairciressers,<br>Woodland<br>Den, Drs and a Pi||ate|Ship|
|ainongst<br>others and we have enjoyed several themed parties, eg. Pyjama and Superhero.||||
|Sports for Tots continues<br>to prove incredibly<br>popular<br>and the children<br>love our weekly visits from Nick. We also co||tlnile<br>to||
|take part<br>in our regular Yoga programme<br>and music<br>and movement,<br>these have been fantastic<br>and the children||re<br>really||
|engaging<br>with this and seem to be enjoying<br>it.||||
|The staff have not attended<br>as many training<br>courses this year, hov.ever we have taken part in some online trainin||such|as.|
|Safeguarding<br>and Food Hygiene.<br>Paediatric<br>First Aid. We are constantly<br>planmng<br>for the children<br>as individual||and|vve|
|really enjoy sharin-<br>their progress regularly<br>through<br>Tapestry,<br>the onhne Learning Journal platforin.||||
|As always my staff have been amazing<br>at supporting<br>not only each other but our lovely Pre-School fainilies that ha||e had<br>to||
|negotiate<br>their way round the ever-chan~ng<br>Covid rules! I am lucky to have them by my side||||
|Despite the challenges,<br>our Pre-School family remains<br>incrediblv<br>important<br>to us all. The children<br>(and staff} nave<br>huge variety of activities<br>over the year, painting,<br>constructing,<br>cooking imaginative<br>and very messy<br>and we have||joyed<br>a<br>certainly||
|had some great fun and lots.oflaughs.||||
|On a personal<br>note I would<br>again like to thank<br>my staff, for all their hard work, dedication<br>and support<br>over the||st year.||
|And a huge thanks to the committee,<br>past and present<br>and the parents<br>for all vour continued<br>support<br>and<br>enco||agement.||
|Thank you.||||
|Ihope you wil! continue to work with us to enable us to give your child the most positive'and<br>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<br>financial<br>year. At the end ofSepte||ber,|the|
|current account balance was f26,770.66 and the Gold account balance stood at ~38,236.56.||||





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## 



|INDEPENDENT<br>KXAMLWKR'S REPORT TO THE TRUSTEES OF|INDEPENDENT<br>KXAMLWKR'S REPORT TO THE TRUSTEES OF|INDEPENDENT<br>KXAMLWKR'S REPORT TO THE TRUSTEES OF||||||
|---|---|---|---|---|---|---|---|
|MAWXAlii PRK-SCHOOL||||||||
|Independent<br>examiner's<br>report to the trustees ofMawnan<br>Pre-School||||||||
|I report to the charity<br>trustees<br>on my examination<br>of the accounts of Mawnan<br>Pre-School<br>31 August 2022.||(the Trust) for the y|||r|ended||
|Responsibilities<br>and basis ofreport||||||||
|As the<br>charity<br>trustees<br>of the Trust<br>you<br>are responsible<br>for the preparation<br>of the<br>accounts|||in accordance|||ith|the|
|requirements<br>ofthe Charities Act 2011 ('the Act').||||||||
|I report in respect ofmy examination<br>ofthe Trust's accounts carried out under Section 145|of|the Act and in carryi||||out|my|
|examination<br>I have follov'ed all applicable<br>Directions<br>given by the Charity Commission<br>under||Section 145(5)(b)of|||he Act.|||
|Independent<br>examiner's<br>statement||||||||
|I have completed<br>my examination.<br>I confirm<br>that no mateiial<br>matters<br>have come to my|attention||in connection||with||the|
|examination<br>giving me cause to believe that in any material<br>respect:||||||||
|1.<br>accounting<br>records were not kept in respect ofthe Trust as required<br>by Section 130|of|the Act; or||||||
|2.<br>the accounts do not accord with those records; or||||||||
|the accounts do not comply with the applicable<br>requirements<br>concerning<br>the form and||content ofaccounts|||et out||in|
|the Charities<br>(Accounts<br>and Reports) Regulations<br>2008 other than any requirement|that the||accounts give a||true||and|
|fair view which is not a matter considered<br>as part ofan independent<br>examination.||||||||
|I have no concerns<br>and have come across no other matters<br>in connection<br>with the examination||to which attention||s|ould||be|
|drawn<br>in this report in orde. to enable a proper understanding<br>ofthe accounts to be reached.||||||||



|Mrs RThomas||
|---|---|
|Lang Bennetts Chartered|Accountants|
|Bickland House||
|8ickland<br>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<br>the financial statements||||||||||||
|The financial<br>statements<br>of the charity.<br>which<br>is a public<br>benefit<br>entity|under<br>FRS|102, have|||been|||pre||ared|in|
|accordance<br>with<br>the<br>Charities<br>SORP<br>(FRS<br>102)<br>'Accounting<br>and|Reporting|by<br>Charities.|||||State|||ent|of|
|Recommended<br>Practice applicable<br>to charities<br>preparing<br>their accounts<br>in|accordance|with the Financial||||||||eporting||
|Standard<br>applicable<br>in the UK and Republic of Ireland {FRS102) (eFective<br>1 3anuary||2019)', Financial||||||||eporting||
|Standard<br>102 'The Financial<br>Reporting<br>Standard<br>applicable<br>in the UK and|Republic of|Ireland'|and||the||Cha|||ties Act||
|2011.The financial<br>statenlents<br>have beer. prepared<br>under the historical cost|convention.|||||||||||
|Income||||||||||||
|All income<br>is reco~~sed<br>in the Statement ofFinancial Activities<br>once the|charity has|entitlement|||to|the|||fu|ds. it|is|
|probable<br>that the income will be received and the amoum can be measured|reliably.|||||||||||
|Expenditure||||||||||||
|Liabilities are recognisecl<br>as expenditure<br>as soon as there is a legal or constructive<br>obhgation|||commining||||||th|charity||
|to that expenditure.<br>it is probable<br>that a transfer of'- conomic benefits<br>will|be required|in settlement|||ard||||th|amount||
|ofthe obligation<br>can be measured<br>reliably. Expenditure<br>is accounted for on an accruals||basis and||has||been||||1assifiea||
|under headings<br>that aggregate<br>all cost related to the category. Where costs|cannot be directly||attributed|||||to||articular||
|headings<br>they have been allocated to activines<br>on a basis consistent<br>l~dth the use ofresources.||||||||||||
|Tangible fixed assets||||||||||||
|Depreciation<br>is provided<br>at the following<br>annual<br>rates in order to write offeach asset over its estimated|||||||use|||life.||
|Plant and machinerv<br>25%oil cost||||||||||||
|Computer<br>equipment<br>25%oii cost||||||||||||
|Taxation||||||||||||
|The charity is exempt. from tax on its charitable<br>activities.||||||||||||
|Fund accounting||||||||||||
|Unrestricted<br>funds can be used in accordance vdth the charitable<br>objectives|at the discretion ofthe|||trustees.||||||||
|Restricted<br>funds can only be used for particular<br>restricted<br>purposes<br>udthin|the objects|of the|charity.||||||Re|trictions||
|arise when specified by the donor or when funds are raised for particular<br>restricted purposes.||||||||||||
|Further explanation ofthe i.ature and purpose ofeach fund is included<br>in the notes to the financial||||statemen||||||||
|Hire purchase<br>and leasing commitments||||||||||||
|Rentals paid under operating<br>leases are charged to the Statement ofFinancial<br>Activities||on a stmight||||line|||b|is over||
|the period ofthe lease.||||||||||||
|Pension costs and other post-retirement<br>benefits||||||||||||
|The charity operates<br>a defined<br>contribution<br>pension<br>scheme.<br>Contributions|payable to|the charity's|||pensio|||||scheme||
|are charged to the<br>Statement ofFinancial Activines<br>in the period to which they relate.||||||||||||





## 

|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|2.|OTHKR TRADING ACTIVITIES|||||||||||
|||||||||2022|||021|
|||||||||z||||
||Fundraising<br>events||||||||391||579|
|3.|INVKSTME'NT INCOME|||||||||||
|||||||||2022|||021|
||Deposit account interest||||||||28|||
|4.|TRUSTEES' REMUNERATION|||AND BENEFITS||||||||
||There were no trustees'<br>31August 2021.||remuneration||or other|benefits|for the year ended 31 August|2022|nor for the y||ar<br>ended|
||Trustees'<br>expenses|||||||||||
||There were no<br>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<br>activities|||||||||||
||Charitable<br>activities|||||||||||
||Other trading activities||||||||||579|
||Investment<br>income||||||||||4|
||||||||||||,6,864|
||EXPENDITURE ON|||||||||||
||Charitable<br>activities|||||||||||
||Charitable<br>activities||||||||||79,249|
||Governance<br>costs||||||||||2,610|
||Total||||||||||81,859|
||NKT INCOME/(EXPENDITURE)||||||||||(4,995)|
||RECONCILIATION|OF FUNDS||||||||||
||Total funds brought<br>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<br>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<br>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)|