SHMKL REGISTERED CHARITY NUMBER: 1032372 Stephen Hill REPORT OF THE TRUSTEES A.ND UNAUDITED FINANCIAL STATEmErs FOR THE YEAR EDED31 AUGUST 2024 FOR ECCLES PRE-SCHOOL Stephen Hill Mid Kent Limited 31-3) Albion Place SintngFM)urne Road Maidswne Kent h4E14 5DZ
ECCLES PRE-SCHOOL coKrENTS OF THE FINANCIAL sfATEMEiYrs FOR TIIE YEAR ENDED31 ALGusf 2024 Page Report of the Tn¢stees Statement ofFinancixl Activities Bglallre Sheet Notes to the FinaneiAI Statements 4 to 8 Detsiled Statemellt of Financial Artivities 9 to 10
ECCLES PRE-SCHOOL REPORT OF THE TRLisfEES FOR THE YEAR EI*DED31 AUGL:gr 2024 The trustees present their repx)rt with the finimcial Sthlements of Ihe charity for the year ended 31 August 2094. The tsustees have adopted the provisions of Accouniiltg and ReFrf)rting by Charilics-. Stat¢Tnent of Reconllnended Practice applicable to charitie5 preparing their a¢counts irt accordance with the Financial Rew)lling Standard applicable in the UK and Republic of Eland (FRS 102) (effective l January 2019). srRUCTURE, GOVERf4ANCE AND MA'AGEME.YT Coverninz doeument The charity is controlled by its governlng docum¢nL a deed of trust and constitutes an unincorpomed charity. REFEREIYCE AND ADMINISTRATIVE DETAILS Registered Charity number IOJ2i72 Principal address Meihodist Church Hail Bull Lane Eccles Aylesford Kent ME20 7HE Trustee5 G Wallace Treasurer (resigned 31.1.25) N Weller (appointed 30.10.23) L Lovell (appointed 28.10.24) A Courtney (ap>inted 28.10.24) S Pigott lappoinred 28.10.24) S Ford lappoinled 28.10.24) E Boyd {apwinted 28.10.24) Approved by order of the board of truste¢s on 27 March 2025 and signed on its behalf by: C Lovell - Trustee Page I
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ECCLES PRE-SCHOOL Independenl examiner's report lo the trustees ofEccles Pre-school I report io the charity trnstees on my examinaiion of the accounts of Eccles Pre-school (the Trust) for the year ended 31 August 2024. Responsibilities and b4sis of report As the charity tntstee5 of the Trusi you are responsible for the preparation of the accounts in accordan¢e with the requirements of the Charities Act 2011 ('the Ac¥). I report in respect of my examinaiton of the TTusfs accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Direclions given by the Charity coMlS510n under Section 145(5Xb) of the Act. Independent examiner's statemettt I have completed my exafftination. I confmn thai no material matters have come to my attention in Connection with the examination giving me cause io believe thai in any material respect.. accounting records were not kept in respect of the Tru as required by Section 130 of the Act. or the accounts do not accord with those records. or the accounts do not comply with the applicable requirements ¢oncernitig the form and conient of accounts set OUÉ in the Chariii¢s (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a t¢ and fair view which is not a matter considered as part of an independenl examtnatson. I have no cone¢ms and have come across no other matteTS in connection with the examination to Mthich attelltion should be drawn in this report in order to ¢nable a proper undersdIng of the accounts to be reacheit Peter Shillinglaw FCA The Institute of Chartered Accountsnts in England and Wales Stephen Hill Mid Keni Limitrd 31-33 Albion Place Sittingbourne Road Maidstone Kent ME14 5DZ 27 March 2025 Page 2
ECCLES PRE-SCHOOL STATEMEYf OF FIN.4NCIAL AcfiviTIES FOR THE YEAR ENDED 31 AL'Gusf 2024 31.8.24 Unrestricied fund Tota] funds Notes INCOME AND ENDOWMENTS FRO. Donations and legacies 109.429 nther trading activfftti 1,170 10,643 Total 110.599 75,023 EXPEN'DrruRE ON R&i5ing fimds 95.621 68,653 Other 399 Totsl 96.020 68,653 IYET ILYCO.ME 14,579 6.370 RECONCILIATION OF FUNDS l oial funds broutsht forward 15523 9,153 TOTAL FUNDS CARRIED FORWARD iO,102 15,523 The notes fomi part of these financial statcments Page 2
ECCLES PRE-SCHOOL BALACE SHEET 31 AUGL¥ST 2024 31.8.24 31.8.23 Tota] fidS Unrestricted fund Notrs FIXED ASSEIS Tangible &8sets 632 CURREN'f ASSETS Debtors Cash at bank and in hand 4,101 26.405 288 18.080 30.506 18.368 CREDII'ORS Amounts falling due within one year {720) (3,477) NET CURREwf A&SETS 29.786 14.891 TOTAL ASSETS LESS CURRENT LIABILITIES 30.102 15.523 NET ASSETS 30,102 15,523 FUNDS Unrewicted fvnds 30,102 15J23 TOTAL FUNDS 15,523 The finallcial statements were appK>v¢d by the Board of TTUStees and authorised for issue on 27 March 2025 and were signed on its behalf by: cli(( C Lovell- Tntstee The notes fomi part of these fin0CIal statements Page 3
ECCLES PRE-SCHOOL NOTES TO THE FINNcIAL STATEMEIITS FOR THE YEAR ENDED31 AUGusf 2024 ACCOUNTING POLICIES BASIS of preparing the fin8ncial ststements The finan¢ial statements of the chariry, which is a public benefii entity Uler FRS 102. have been prepared in accordance with the ChariiTes SORP IFRS 1021 'Accounting and Reporting by Charities: Statemeni of Recommended Practice applicable to charities preparing their aecounts in accordance with ihe Financial Reporting Siandard applicable itt the UK and Republi¢ of Ir¢land (FRS 102) (effective l January 2019),. Financial Reportin Sthnddrd 102 )¢ Fi[S&Illa] RetK>ning Siandard applicable in the UK and Republic of Ireland, and the Charities Aet 2011. The financial statements have been prepared under the hiswricat cost convention. Ineome All incotne is recognised in the Stat¢m¢nt of Financial Activities once the charity has entitlement to the funds. it is probable that the income will be re¢eived and the amount be MsUred liablY. Expenditure Liabilities are re¢ognis¢d as expenditure as %xin as ihere is a legal or constructive obligation commztttng the charity to that ¢%ndIre. it 15 probable that a transfer of onoMiC benefits will IK reqUId in settlement and the amount of the obligktion can be Ineasured reliably. Expenditure is a¢¢ounted for on an accruals basis and has been cl&ssified und¢r headings that agJe¥ate all c051 relatrd to Ihe category. Where costs cannot be directly attributed to particular headings they have beeT] allocated to adivities on a basis consÉStent with the use of resources. Tangible fjxed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated usefvl life. Taxation Th¢ charity is exempt from lax on its charithble aciivities. Fund 4eeounting Unrestrtcted funds cal) be ed in accordance with the charitsble objectives at the discretion of the trustees. R¢sÉricted fisnds only be used for particular restrtcted purposes within th¢ objects of the charity. Restrictions arise when specified by the donor or whcn funds are raised for panicular restricteiE purrKkses. Further explanation of the naDJre and purpose of each fvnd is included in the notes to the fina]Icial staicmenL5. Hire purchAse and leasing commitments R¢nials paid under operating le&ses are charged to the Statement of Financial Artivities on a straight line basis over the period of the lease. Pension ¢05ts and other post-retirement benefjts Th¢ Charity opcrates a dcfin¢d contribuiion pension seheme. Contiibutions payable io the chwity's p¢nsion s¢heme are charged ro the Statement of Financial Activsties in the period io which they relate. Page 4 continued...
ECCLES PRE-SCHOOL NOTES TO THE FINANCI.4L STATE.MENTS- Continued FOR THE YEAR ENDED 31 AUGusf 2024 OTHER TRADING AcfiviTIES 31.8.24 31.8.23 Fundraising events Interest Received 966 204 10.543 loo 1.170 10.643 TRUSTEES. REMUl%LtL4TIONI LYD BENEFrrs There were no trustees, remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 Augusi 2023. Tru5tees' expenseg Ther¢ ere no trnstees. expenses paid for the year ended 31 August 2024 nor for the year ended J l August 202J. COMPARATIVES FOR THE sfATEMEW OF Fu*YclAL AcfIviTIES Unrestricted fund INCOME AND ENDOWMENTS FROM tknnations and legacies 64,380 Other trdding activities 10,643 Total 75.023 EXPLNDITURE ON Raising fijnds 68,653 NET ILNCOME RECONCILIATION OF FUNDS Total funds brought forward 9,153 TOTAL FUWDS CARRIED FORWARD Pag¢ 5 conttnued...
ECCLES PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENfs- continued FOR THE YEAR ENDED 31 Aucusf 2024 TANGIBLE FIXED ASSETS Computer equipment Cos'r At I September 2023 and 31 August 21Y24 948 DLPRECIATIOP4 At I September 2023 Charge for ycar 316 316 Ai ) l August 2024 632 NET BOOK VALUE Ai 31 August 2024 At 31 August 2023 632 DEwfoRS: AMouNfs FALLINI G DUE WtrHIN ONE YEAR 31.8.24 31.8.23 Trnde debtots Other debtors Prepaymen 1.187 2.914 288 4.101 288 CREDITORS: AMOUNTS FALLlf4G DUE wfTHIIY OI¥E YEAR 31.8.24 31.8.23 Trade creditors T&xaiion and 5cKial lty Other ereditors 3.001 1324} 800 720 720 3,477 IVIOVEMENT IN FUNDS Net movement in ndS At 31.8.24 At 1.9.23 Unrestricted funds Generai fund 15.523 14.579 30,102 TOTAL FUNDS 15,523 14,579 30,102 Page 6 ¢ontinu¢d...
ECCLES PRE-SCHOOL tYOTES TO THE FINA.YCIAL STATEmEs- continued FOR THE I'EAR EYI DED31 AUGUST 2024 MOVEMENT IN FUYI DS- continued Net movement in funds. included in the above are as follows: Incovning resources Resources expended Movement n funds General fiwd 110.599 (96,0201 14,579 TOTAL FUNDS 110,599 196,020) 14,579 Comparniives for movement in funds Net ovem¢nt in funds Ai 31.823 At 1.9.22 Unrestricted funds General fund 9,153 6.370 15,523 TOTAL FUNDS 9,153 6J70 15,523 Comparative tt movement in funds. includal in the aiM)ve are a4 follows: Incoming sources Resour¢¢s expcnded Moveincr]t in fvnds Unrestricted funds General fund 75.023 (68,65) ) 6,370 TOTAL FUNDS 75,023 (68.65i ) 6.)70 A current year 12 Tnonths and prior year 12 months combincd sition is as follows.. Net movement in funds Ai 31.8.24 At 1.9.22 Unrestritted funds Q¢n¢ral fund 9.153 20.949 30,102 TOTAL FUNDS 9,153 20.949 30,102 Page 7 continued...
ECCLES PRE-SCHOOL .NOTES TO THE FtN.4NClAL ATEMElY[S- continued FOR THE YEAR E,DED 31 AUGIIST 2024 MOVEMENT IN FUNDS- continued A current yfdr 12 months and prior year 12 months combined nel movement in fund8 included in the aboi'e are as follows: Incoming Resource5 expended Movement in ndS Unrestricted funds Gcnerdl fund 185.622 (164,67J ) 20,949 TOTAL FUNDS 185,622 (164,673) 20,949 RELATED PARTY DISCLOSURES There were no related paty transactions for the yw ended 31 Augusi 2024.
ECCLES PRE-SCHOOL DETAILED ST.4TEWE7¥T OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED31 AUGUST2024 31.824 31.8.23 INCOME AND ENDOWMENTS Donations and legacies Grants Fees & Lunch Clubs PSEN Resources Grant Other Income 91,970 16,619 650 49,293 14,427 584 76 109.429 64,380 Other tr4ding aetivities Fundraising events Interest Re1ved 10,543 100 204 1,170 10.643 Tot41 ineoming resources 10,599 75,023 EXPENDITURE Support costs lanagement Wages Pensions Staff CkS Rent ConsLiltancy Fees Insurance Repaits & Renewals T¢l¢phone Poslage and siation¢ry Sundries Clw)irJg TRining Pres¢hool Supplies 42.777 192 534 10,957 32,308 466 363 21 176 175 55.785 3,411 3.000 96 533 49 73 283 300 378 2,054 221 3.170 91.382 6),962 Finance Bank charges 83 CovernAnee costs Accountancy and legal fees Computer equipment 4239 316 2.375 4555 2,691 This page does not fonn F¢rt of the statutory financia] statements Page 9
ECCLES PRE-SCH(N)L DETAILED sfATEMENT OF FIINANCIAL AcfiviTLES FOR THE YEAR ENDFD 31 AUGiisf 2024 31.8.24 31.8.23 Total resources expended 96,020 Net income 14,579 6,370 This pag¢ does n¢x fotm pan of the sraiuiory financial statements Page 10