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2024-08-31-accounts

REGISTERED CHARITY NUMBER: 1031538

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

NEW MILLSIDE PRE-SCHOOL

Hopper Williams & Bell Limited Chartered Accountants Highland House Mayflower Close Chandler's Ford Eastleigh Hampshire SO53 4AR

NEW MILLSIDE PRE-SCHOOL

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

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Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14
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NEW MILLSIDE PRE-SCHOOL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024

The trustees present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives and aims are to enhance the development and education of children under statutory school age.

New Millside Pre-school is a Charity Committee run preschool and provided Early Years Education to children aged 2-5 throughout the academic year. The preschool worked in partnership with parents/carers regarding their children' s needs.

Our Aims and Objectives undertaken and continue to benefit the public:

Page 1

NEW MILLSIDE PRE-SCHOOL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024

ACHIEVEMENT AND PERFORMANCE Charitable activities

The preschool has had another successful year from September 2023 - August 2024, offering sessions to children aged 2-5 throughout the preschool year and successfully completing its aims and objectives as an 'Outstanding' Ofsted registered, charity committee run Preschool.

Occupancy has been very good throughout the year and an increase on previous years, 1042 sessions taken up over the academic year compared to 985 sessions for the previous academic year.

The preschool had educational visits from Zoolab and Incredible Eggs. Zoolab offer workshops to show the children minibeasts and educate the children. Incredible Eggs allow us to hatch eggs at the setting and care for the chicks. Both are always extremely popular with the children.

New Millside Pre-school had 2 members of staff leave but were fortunate to employee 4 members of staff, 3 lunch time assistants and 1 full time member of staff who will be starting their Early Years Level 3 training in September. New Millside now has two Level 3 qualified SENCO's. The preschool still maintains a high staff:to child ratio at the setting. The staff employed at New Millside Pre-school worked exceptionally hard throughout the academic year providing outstanding care and support to the children and families. The Trustees are extremely thankful for their hard work and commitment to the setting.

Staff continued to have access to free training through Flick Training via their insurance provide. Staff also attended face to face and online training, liaison groups and PIP Meetings through Buckinghamshire County Council. Enhancing the staff's knowledge and keeping up to date is critical to the Pre-school and will only improve the offering New Millside is able to provide its children and their families.

We have two members of staff awaiting confirmation of their completion for their Level 3 Early Years Qualification and another member of staff who is currently a level 2 started their training for a Level 3 qualification with the preschool.

Our parents/carers have been very supportive throughout the year.

In January 2024, during opening, a child left the preschool corridor while the children were entering and was found by a parent outside the gate. The preschool informed Ofsted and their key contact at Buckinghamshire Council immediately. On the 9th of February 2024 the preschool was visited by Ofsted and provided them with the evidence showing our immediate changes to the procedures when opening to prevent this from reoccurring. Buckinghamshire also held safeguarding audits and meetings, and our Key Contact provided us with support throughout. The Charity Commission was also made aware of this incident by our chairperson. Our insurance company were also made aware. Ofsted findings were no further action necessary.

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NEW MILLSIDE PRE-SCHOOL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024

FINANCIAL REVIEW

Financial position

This is the first year that the Preschool has prepared its financial statements on an accruals basis, the 2023 year end has also been restated on an accruals basis. The Preschool ended the 2023-2024 financial year with a surplus of income over expenditure of £62,613 (2023: loss of £5,939). The balance of reserves brought forward on 01/09/23 was £69,593 and the balance carried forward has therefore been increased to £132,206 as of 31/08/24.

Over the period, income totalled £274,142 (2023: £207,926), which was an increase of £66,216. The main source of funding continues to be through Buckinghamshire County Council Early Years Funding £215,483 (2023: £177,034) along with a private income from parents and carers of £28,355 (2023: £23,788) which was a large increase to previous years & lunch club £7,816 (2023: £7,291).

Fundraising continues to be difficult for the preschool compared to pre-covid years, but the Pre-school still managed to raise £192 (2023: £288) a small decrease compared to the previous year.

During the same period, expenditure totalled £211,529 (2023: £213,865) representing a small decrease of £2,336. Wages, and associated costs of staff welfare is the main expenditure of the Preschool £186,016 (2023: £188,739), along with our rent obligations.

Whilst the Preschool ended the year with a surplus, it should be noted that previously, the Local Authority sent a payment in error and is not true 'income' for the Preschool. It had been agreed that a total of £15,106.74 would need to be returned during the 2022-2023 financial year but due to queries relating to this amount and delays from the LA answering the queries, only £4,824 was returned during 2022-2023. The following amount of £10,282.74 was paid back on the 13th October 2023. We also received another error payment £7,744.03 during this financial period which was paid back on the 13th May 2024.

These issues should be considered when looking at the accounts, especially at the comparative figures.

Reserves policy

New Millside Pre-school aims to hold an appropriate level of reserves to meet possible needs such as, potential future expenditure, protect against a decline in income, potential new opportunities, to remain sustainable and to meet redundancy obligations in the unlikely event of a closure. We recognise that as a charity, we need to balance reserve levels with our duty to spend our income on charitable activity to further the aims and objectives of the pre-school. This amount has been calculated as the equivalent of one terms running costs (approx. 4 months - around £62,408).

In the event of:

Reserves significantly higher than the expected level a plan to be put in place to carefully consider how best to reduce the significant sum over and reduce the difference and 'Improve the preschool provision and further its aims' i.e.replace equipment, resources, furniture, renew areas; garden/sen room etc, further training for staff, further educational activities and trips etc'. Staff to be included in this discussion to hear their views. The significant sum over the reserves level aims to be reduced gradually over a 3.5 year period.

FUTURE PLANS

New Millside is considering plans to expand their provision due to demand and a healthy waiting list for places. They have made initial enquiries with Bucks County Council.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Page 3

NEW MILLSIDE PRE-SCHOOL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees

Trustees are appointed annually at the Annual General Meeting held in our Autumn Term every year by the current committee members (trustees).

New Millside Pre-school have a number of policies and procedures in place and these are regularly reviewed and updated as and when required throughout the year to ensure we remain up to date and current with legislation, statutory requirements and ensure all information is correct.

Trustee(s) are given a handover from the Trustee(s) stepping down. The Trustees have regular contact with the preschool manager and staff.

The preschool works closely with their allocated Key Contacts from Buckinghamshire Council and attend regular network meetings.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1031538

Principal address

Narbeth Drive Aylesbury Buckinghamshire HP20 1NX

Trustees

Ellyn Gattlin Abigail Costello Amber Mason Karen Braithwaite Charlotte Ham

Independent Examiner

Hopper Williams & Bell Limited Chartered Accountants Highland House Mayflower Close Chandler's Ford Eastleigh Hampshire SO53 4AR

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.................................................................... Ms E Gattlin - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEW MILLSIDE PRE-SCHOOL

Independent examiner's report to the trustees of New Millside Pre-School

I report to the charity trustees on my examination of the accounts of New Millside Pre-School (the Trust) for the year ended 31 August 2024.

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').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material 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 of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do 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.

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.

N R Whitemore (FCCA) The Association of Chartered Certified Accountants

Hopper Williams & Bell Limited Chartered Accountants Highland House Mayflower Close Chandler's Ford Eastleigh Hampshire SO53 4AR

Date: .............................................

Page 5

NEW MILLSIDE PRE-SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024

Unrestricted
Restricted
fund
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
248
-
Charitable activities
Pre-school operations
273,879
-
Investment income
2
15
-
Total
274,142
-
EXPENDITURE ON
Charitable activities
3
Pre-school operations
211,529
-
NET INCOME/(EXPENDITURE)
62,613
-
Transfers between funds
12
513
(513)
Net movement in funds
63,126
(513)
RECONCILIATION OF FUNDS
Total funds brought forward
67,376
2,217
TOTAL FUNDS CARRIED FORWARD
130,502
1,704
2024
Total
funds
a
£
248
273,879
15
274,142
211,529
62,613
-
62,613
69,593
132,206
2023
Total
funds
s restated
£
108
207,812
6
207,926
213,865
(5,939)
-
(5,939)
75,532
69,593

The notes form part of these financial statements

Page 6

NEW MILLSIDE PRE-SCHOOL

BALANCE SHEET 31 AUGUST 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible assets 8 5,179 - 5,179 5,997
CURRENT ASSETS
Debtors 9 2,617 - 2,617 1,100
Cash at bank 159,786 1,704 161,490 106,323
162,403 1,704 164,107 107,423
CREDITORS
Amounts falling due within one year 10 (37,080) - (37,080) (43,827)
NET CURRENT ASSETS 125,323 1,704 127,027 63,596
TOTAL ASSETS LESS CURRENT
LIABILITIES 130,502 1,704 132,206 69,593
NET ASSETS 130,502 1,704 132,206 69,593
FUNDS 12
Unrestricted funds 130,502 67,376
Restricted funds 1,704 2,217
TOTAL FUNDS 132,206 69,593

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. E Gattlin - Trustee

The notes form part of these financial statements

Page 7

NEW MILLSIDE PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Going concern

The trustees consider there to be no material uncertainties about the charity's ability to continue as a going concern.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - Straight line over 5 years

Tangible fixed assets are stated at historical cost, less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of financial activities.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

continued...

Page 8

NEW MILLSIDE PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

1. ACCOUNTING POLICIES - continued

Fund accounting

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial assets

The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the balance sheet when the charity becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

2. INVESTMENT INCOME

2. INVESTMENT INCOME
2024 2023
as restated
£ £
Deposit account interest 15 6
3. CHARITABLE ACTIVITIES COSTS
Direct
Costs (see Support
note 4) costs Totals
£ £ £
Pre-school operations 209,306 2,223 211,529

continued...

Page 9

NEW MILLSIDE PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

4. DIRECT COSTS OF CHARITABLE ACTIVITIES

Staff costs
Insurance
Telephone
Postage and stationery
Sundries
Pre-school consumables
Computer equipment
Subscriptions
Rent
SEND monies returned
Staff training and welfare
Cleaning
Repairs and maintenance
Legal and professional
Utilities
Depreciation
2024
a
£
186,016
1,405
1,516
388
939
1,361
1,397
320
9,000
-
982
1,932
838
296
-
2,916
209,306
2023
s restated
£
188,739
1,395
1,396
473
833
1,335
2,837
773
9,000
4,824
892
1,730
282
316
(5,640)
2,496
211,681

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
fund
fund
a
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
108
-
Charitable activities
Pre-school operations
207,812
-
Investment income
6
-
Total
207,926
-
EXPENDITURE ON
Charitable activities
Pre-school operations
213,515
350
Total
funds
s restated
£
108
207,812
6
207,926
213,865

continued...

Page 10

NEW MILLSIDE PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
as restated
£ £ £
NET INCOME/(EXPENDITURE) (5,589) (350) (5,939)
RECONCILIATION OF FUNDS
Total funds brought forward 72,965 2,567 75,532
TOTAL FUNDS CARRIED FORWARD 67,376 2,217 69,593
7. PRIOR YEAR ADJUSTMENT
For the year ended 31 August 2024, the financial statements have been prepared on an accrual and
prepayments basis for the first time. The 2023 year end has been restated to also be prepared on an accruals
basis and therefore reserves have been restated to an amount of £69,593.
8. TANGIBLE FIXED ASSETS
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 September 2023 12,482
Additions 2,098
At 31 August 2024 14,580
DEPRECIATION
At 1 September 2023 6,485
Charge for year 2,916
At 31 August 2024 9,401
NET BOOK VALUE
At 31 August 2024 5,179
At 31 August 2023 5,997

continued...

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NEW MILLSIDE PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
Prepayments and accrued income
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Taxation and social security
Other creditors
2024
as
£
1,089
1,528
2,617
2024
as
£
67
37,013
37,080
2023
restated
£
-
1,100
1,100
2023
restated
£
1,070
42,757
43,827

11. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024 2023
as restated
£ £
Within one year 9,000 9,000
Between one and five years 36,000 36,000
In more than five years 9,000 18,000
54,000 63,000
12. MOVEMENT IN FUNDS
Net Transfers
movement between
At 1.9.23 in funds funds At 31.8.24
£ £ £ £
Unrestricted funds
General fund 67,376 62,613 513 130,502
Restricted funds
Restricted fund 2,217 - (513) 1,704
TOTAL FUNDS 69,593 62,613 - 132,206

continued...

Page 12

NEW MILLSIDE PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
274,142
(211,529) 62,613
TOTAL FUNDS
274,142
(211,529) 62,613
Comparatives for movement in funds
Net
movement
At 1.9.22 in funds At 31.8.23
£ £ £
Unrestricted funds
General fund
72,965
(5,589) 67,376
Restricted funds
Restricted fund
2,567
(350) 2,217
TOTAL FUNDS
75,532
(5,939) 69,593
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
207,926
(213,515) (5,589)
Restricted funds
Restricted fund
-
(350) (350)
TOTAL FUNDS
207,926
(213,865) (5,939)

continued...

Page 13

NEW MILLSIDE PRE-SCHOOL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between
At 1.9.22 in funds funds At 31.8.24
£ £ £ £
Unrestricted funds
General fund 72,965 57,024 513 130,502
Restricted funds
Restricted fund 2,567 (350) (513) 1,704
TOTAL FUNDS 75,532 56,674 - 132,206

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 482,068 (425,044) 57,024
Restricted funds
Restricted fund - (350) (350)
TOTAL FUNDS 482,068 (425,394) 56,674

Restricted funds represent funds awarded from the Lottery Grant for use in specific areas e.g. IT equipment/software.

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2024.

Page 14