Ch•rfty nurnb•r: 1032438
MOULTON PRESCHOOL
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021

MOULTON PRESCHOOL
CONTENT8
R•f•rnnc• and Admlnl•tr•tlv• D•t•ll• of th• Ch•rlty. Its TfU•t••• and AdvlMr•
Trust••s' R•port
Ind•p•nd•nl Examln•fs R•port
Stat•m•nt of Flnanclal A¢tlvltl•s
Balanc• Sh•
Notes to th• Flnanclal Stst•ments
8-18

MOULTON PRESCHOOL
REFERENCE AND ADMINISTRATNE DETAILS OF THE CHARITY, IT8 TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MAY 2021
Trustw•
Victma Drake. Chak
Gemma Baratte, Treasuror
Amy Newman. Secretary
Ann￿ Burch
Lucy McLaughlin
Maria Mather (resigned 28 January 20221
Emity Will￿rnS0n
Charlty reglstered
number
1032436
Prfnclpal offic•
Moufton villa￿ Hall
Bridge Street
Moulton
Suffolk
C88 8SP
Nurs•ry Manager
Amy Edge-Bovair (until 4 March 2022)
Susan Wakes-miller {from 28 February 2022)
Bank8rs
Barclays Bank
Pag• 1

MOULTON PRESCHOOL
TRUSTEES. REPORT
FOR THE YEAR ENOED 31 MAY 2021
The Trustees present their annual report logether wilh the financi81 $t8lements of the Charity. M￿ltOn Pre
School for the year ended 31 May 2021. The Trustees confim that the Annual Report and ffftancial Statements
of the charity comply wth the current statutory requirements, the requirèments of the charws goveming
document and the provisKJns of the Statement of Recommended Practice {SORPI, apPI￿able to charities
preparing their accounts in accordance with Ihe Financial Reporting Standard apPl￿ble in the UK and Republic
of Ireland IFRS 1021 (second edition of the Charitie5 SORP October 2019, effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
- To provide a child-friendty environment that is safe. s8￿re. Caring and slimulatiivj.
- To enhance the development and educatKffi of children through play. To enclwrage chiklren to devek)p sell-
confidence and seW*steem and to feel valued as an indNidual.
-To promote chiklren's social. intellectual and physical devewient through play and strucbJred acli¥il*.
preparing them for a smooth transiknon from pre-school to schocA.
-To regulady observe and pian for each child's progress.
- To honour parent's trust that we will nurture their child and give them qualty care.
- To woth within the gutdelines of the Earty Year5 Foundation Stsge. To follow the guidelines and requ1￿Ments
of the registering bodies. To work as partners with parents1Ca￿rS and offer flexibilty that allows each individual's
needs to be met.
-To make parentslcarers feel wekome and provide an aknosphere where ¢hildren and adults feel happy
and comfcrtable.
Activities
MouRon Pre-schocA provides an affC￿dable and accessible h*Jh qualty pre4chool for chiklren aged to fve in
a safe and supportive environment. encouraging the devewment of each child so thal they may become secure
and Confident outsKle their home envwonmenL
lic Benefrt
The trustees have considered the pU￿1C benefft provided by Moulton Preschool. having regard to Charty
Commission's guidance on public benefft.
ACHIEVMENTS AND PERFOFiIAANCE
The Nursery is an indusive setting and wovKJes care for children wilh a range of abillties from a variety of
backgrounds under the supervision of the SENCO. and Nursery Manag8T. Sessions are run Monday. Wednesday
and Friday be￿en 9.15am - 2.15pm. The pre-school has capacty for up to 24 thiktren pef sgssion. Averag8
attendence in 20121 was 20 children per sessrt)n.
During the year under review the Charity continued tts prinupal acuvlty arKI wa$ able lo provth carn and
educatson for children aged 2.&5 years from the vil￿ge hall In Moulton.
Moulton Presc*ool organised 8 nativty play vthlch was perfom)ed ￿ Ironl of parents. grandparents and carers of
the preschcd children. Each hall temi focuses around a drfferent themes have ¥Kluded 'Autumn', 'people
who help us.. 'familie$' and 'swt evénts,. Tho chlklren also boen leamkn￿ sckne r￿ makat￿ suns which
are pTactK6d at sna¢k time.
Page 2

MOULTON PRESCHOOL
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2021
The principal funding sources ar& Free Early Educational Enlmement funding from Suffolk County Coun¢il vhK)
are available lo fvnd the first fifteen hours of p￿school edtscatson beginning in the lèm follwng a chAd8 third
birthday and fees charged for chibdren for hours attended in excess of those covered by enlthment fvndry and
for chikjren who are JDunger than the age rango covered by grant funding.
During th8 JEar th8 Pre-sthool received S106 fvnding in the fomi of a caprtal grant am￿ntyr￿j to £36,947. ThlB
ftjnding was required lo be spent on movable play 6quipment for the Selthg. During the yaar £21,539 ha• bwi
spent and the balance caThied forward as a restricted fvnd.
Fin
and Reserve
The Charity reported a net Surplus in the year of £5.17712020: loss £2.3411. Income rep)rted wrds £89.892 of
ich £36.947 related to the restrÉcted S106 fijnding received and £8,809 {2020: £3,839) covK1 government
grants. Total expenditure was £84.71512020'. £58.570).
At the year end total funds were £37.658 of restricted funds were £15,741 12020.. £333) as descriw '
note 12 to the finanryal statements. The balance of re¥erves of £21.917 {2020.. £32.481 > 18 availablè to 8upF￿￿t
the general purpose of th8 charity wthoul reStr￿tiOn.
The trustees are of the opinion that the Chanws minimum reseNes should be sufficient to cover at beast three
months, salaries and running ¢o$ts which would equate to approximalely £14.642 per annum. The Chantys free
reserves at the year end were £21,50112020". £29.898} %thich is approximately equal to the target level.
IMPACT OF COVID-19 AND GOING CONCERN
The Trustees have o)n$idered the impact of the pandemic on futu￿ income streams and pLanned actNities.
Fundraising activities have been severety hil for the sècond year with limited opp)rtunit*s to fwdraL8e.
Attendance rates have recovered and the P￿SchOol expects future income levels to retum ck)ser to pre cov
levels going forward.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charty is a unincorporaled entty. registered with the Charity Commission on 1 Fe￿ary 1994 I
govemed according to ts conslttution adopted 15 November 1993 as amended 24 September 2(M)9.
The Pre.School 1$ registered as an Eaty Years Provider wlth Ofsted to accommodat• thIAlr•n Ivryn th• •S￿
2.5- 5years.
Current Trustees ar81Ssted on the Reference and Admh6trati¢)n page. Th• TnAt••8 e•r￿ th• >•w
were as follows..
Jean.Mary Myers - Chalr- September 2019- Septembèr 2020
Poppy Ma¢Mi¢hael - Chair - September 2020- Sepptember 2021
Vthria Drake - Chair- September 2021- presMI
Emma Ward - Treasurer- retired September 2020
Jean-mary Myers . Treasurer. S¢ptemb0r 2020. 0th 2021
Poppy Macmthael- Secretary- rosyned Soptambar 2020
Wesley H6aton - Secretary- September 2020 - Awl 2021
ViGtoria Drake - Secretary- Apn'l 2021- SoPt¢mber 2021
P•98 3

MOULTON PRÉSCHOOL
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MAY 2021
Kale Gch)de - trustee - resigned September 2020
Jen Mdrusty- trustee - resigned September 2020
Kerry Cole - trustee - resigned September 2020
Chariotte Clemenls - trustee- resigned September 2020
Tessa Mcgregor- trustee- resigned September 2020
Trustees are elected by a simFle vote al the Annual General Meeting or. sub5equenty. by a majority •rt>te of
Trustees in office al the time. The Management Committee endeavour to recrurt Twslees wll proV￿￿e
valuable and practical skills to the Charity.
RISK MANAGEMENT
The Charity tskes respon$ibilty for the wdl being of a number of ￿Ung chikjren. Special procedures are in place
for ¢hild supervision at all times. The Charity has insurance cover in place to cover all major business risks. This
is reviewed annualty.
STATEMENT OF TRUSTEES RESPONSIBILfflES
The Trustees ar8 responsible for preparlng the Trustees. ReFQrt and the financ&31 ststements in accordance
applicab￿ baw and United lQngdom Acctyjnting Stsn¢Jards (United Kingdom Generally Accepted A¢¢ounting
Practice).
The law applicable to charities in England & w￿e$ requires the Trustees to prepare financial statements for
each financial year vthich give a true and fair view of the stste of affairs of the Charity and of its in￿ming
resourGes and application of resources. including its income and expenditure. f(K that pericwJ. In preparing these
financial Statements. the Trustees are requI￿d to..
select suitable accounting policies and Ihen apply them consistently.
observe the methods and principles of the Charities SORP (FRS 1021,.
make judgments and a¢counting estimates that are reasonable and prudent;
state whether applicabk UK Accounting Standards IFRS 1021 have been followed. subje¢t to any material
departures disclosed and ewained in the financial Statements.,
prepare the financial ststements on the going concem basis unless it inappropriate to Presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate aeewnting rec￿d$ that are SUff￿￿ent to show and exrAain
the Charitys transactions and dis¢bse with reasonable ac¢uracy at any kn.me the financkgl position of the Charity
and enable them to ensure that the finanaal ststements ¢omply with the Charities Act 2011. the Chanty
(Accounts and Report5} Regulations 2CN)8 and the provisions of the Trust deed. They are also responsible lor
safeguarding the assets of the Charity and hence for taking rea$(￿abl9 Steps for the preventiM and detection of
fraud and other irregularities.
Iproved by order of the members ofthe board of Trustèe5 and sy*d on thoir behalf by.
Vlctorfa Drak•
(Chair of the Trustees)

MOULTON PRESCHOOL
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MAY 2021
Independont Examinorf$ Roport to the Trustees of Moulton Proschool (Yh• Charw)
I report to the charity Trustees on my examination of the accounts of the Charity for the >wr ended 31 May
2021.
Responslbllltlos and Basls 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 (Ihe 2011 Acri.
I reF￿ in respect of my examination of the Charitys acc¢)unts carried out under secti¢)n 145 of the 2011 Act and
in carrwng out my examination I have followed the applicable Directions gNen by the Charity Commission under
section 14515)Ib) of the 2011 A¢t.
Indopendent Examinerfs Stalernent
Your attention is dra￿￿ to the fact that the ChaTTty has prèpared the accounts in accordance with Acownting and
Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance y￿th the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) in
preference to the Accounting and Reporting by Chartbes: Statement of Recommended Practice issued on 1 April
2005 which is referred to in the extant regulations but has been thdravm.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance wth
Ihe Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirn that no matters have ccrfne to my attenti￿ in ¢cmnection wtth the
examination giving me cause to believe that in any material respect-.
acLwnting records vmre not kept in ￿sPeCt of the Charity as required by sectw 130 of Ihe 2011 Act: Of
the accwnts do not accord those rewds: c
the accounts do not compty y￿th the applicable requirements conceming the fomi and cont8nt ol
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a Irue and fairf wew thich is not a matter consKlered as part of an independenl
examination.
I have no con¢ems and have Come across no other matters in connection th8 8xaminatlon to which
attention should b8 drawn in this report in order to enable a proper understsnding of the accounts to be reached.
This report 1$ made $018ly to the Chartys TNstees. as a body. in aCc(wdan￿ with Part 4 01 tho Charities
(Accounts and Reports) Regulations 2008. My work has beèn undertaken so that I mwhl state to the Charitys
Trustees those matter5 1 am required lo state to them in an Independent Ex8mlne¢s Repc*t and f(x no other
purpose. To the fullest extent pemitted by law. I do not acc8pI w assumfj re¥￿￿slb￿ty to oth•r than tho
Charity and Iho Charitys Trusloes as a bc*Jy. for my work or lor this rep(w1.
S￿ned..
Anthmy Tilley
8A Church Road, Moulton. C88 8SF
Paga 5

MOULTON PRESCHOOL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MAY 2021
RestrSct•d Unre•trl¢tod
funds
fund•
2021
2021
Total
funds
2021
Total
funds
2020
Not•
INCOME FROM:
Donations
Charitable activiti8s
Fundraising income
Bank interest
Other income
36,947
236
43,605
255
37.183
43.605
255
49,069
3.289
32
3.839
8.809
8.809
TOTAL INCOME
36.947
52,913
89.860
56.229
EXPENDITURE ON:
Charitable activities
21,539
63,144
58,570
TOTAL EXPENDITURE
21.539
63.144
58,570
NET INCOMEI{EXPENDrruRE)
15,408
(10.231)
5.177
12.341 }
NET MOVEMENT IN FUNDS
15,408
110.231)
5.177
12.341)
RECONCILIATION OF FUNDS:
Total fvnd$ brought forward
Net movement in funds
12
12
333
15,408
32,148
(10,231)
32,481
5.177
34.822
{2.341)
TOTAL FUNDS CARRIED FORWARD
15.741
21.917
37,658
32.481
The Stslement of Financial Aclivities includes all gains and h)sses recc*3nised in the ￿ar.
The notes on pages 8 to 18 fonn part of Ij￿ financial statements.

MOULTON PRESCHOOL
BALANCE SHEET
AS AT 31 MAY 2021
2021
2020
Note
FIXED ASSETS
Tangible assets
2,250
416
2.250
CURRENT ASSETS
Debtors
Cash al bank and in hand
10
2,461
40.662
30231
43.123
30.231
Credrtors: amounts falling due wthin one
year
11
(5.881)
NEf CURRENT ASSErs
TOTAL ASSETS LESS CURRENT
LIABILITIES
37.242
30.231
37.658
32,481
TOTAL NET ASSETS
37.658
32,481
CHARITY FUNOS
Restricted fund¥
unrestn.cted fvnds
12
12
15.741
21,917
333
32.148
TOTAL FUNDS
37,658
32.481
The financial statements were approv&J and authorised for issue by the Tnjstees WKI signed ￿1r bohalf b￿.
Vlctorfa Drake
(Chair of Trustees)
Date. 21 Id2L
Tho notes on pages 8 to 18 lom part of these financial statem￿•.
Pw7

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 MAY 2021
ACCOUNTING POLICIES
1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordan¢e with the CharitKry8 SORP IFRS 102) -
Accounting and Reporting by charit￿S. Statement of Recommonded Practice applicable to charities
preparing their accounts in accordance with the Finanaal ReFthing Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffecliv8 1 January 2019}. the Financial Repo￿.n9 Stsndard
applicaNe in the UK and RepublK of IreLind IFRS 102} and the Charities Acl 2011.
The finanaal statements have been prepared to give a Irue and fai¢ and have dep•led fr(xn
the Charities {Accounts and Reports) Regulabons 2(N)8 only to the extent required to F￿￿IK1¢ a 'true
and fairf view. Thi$ departure has invofved fdlowng the Charities SORP IFRS 1021 published li
O¢lober 2019 rather than the Accounting and Reporb"ng by Charities.. Ststement of Rec¢mmend*J
Practice effective from 1 April 2005 which has since been withdrawn.
Moulton Preschool meets the definition of a public benefft entty under FRS 102. Assets and liabilities
are initially recognised at historical o)st or transa¢tion value unless otherwise ststed n the relevant
accounting policy.
No signfficant estimates or judgements were made by management in wepating these financial
statements.
1.2 GOING CONCERN
The Trustees have reviewed the financial wsition of the charuty, induding the impad of COVID-19
and have a reasonable expectation that the entty has adequate resources to continue in operatK)nal
existence for the forseeable future.
1.3 INCOME
A]1 income is recognised once the Charity has entiuement to the income. it is probai40 that tho
income will be received and the amounl of Inc￿Me receivab￿ can be measured reliably.
Third party fees are recognised in the period to vthich they relate and any fees re¢aNffjd ￿ than(x
being deferred.
Donations are included in the Statement of Financial Activrties recaivod.
Grant income is recognised by the charity when there has been notffIcat￿ of the amourrt and th
settlement date. In the event that a grant is subject to cOndit￿S that requwe a level ol perforn￿n¢e
before the charity is entitled to those funds. the income 1$ deferred. If a ￿nI k% subjecl to strtt tems
as to the use of those funds. the grant is treated as a restricted lund and accounted ft)r accordW¥.
Where the receipt of grant income k8 contingent on certain aspects. such that the thanty doos not
have full entitlement and is not abb to acujrately estsblish rne••uroment d tho kKcm•. It li
disclosed as a contingent asset in the accounts.
Other income is re¢ognised in the period in whth It Is (ec4lvabkn •nd lo h •xtont ts fpxl$ h•v•
been provided or ￿ complet*M of the seThice.
Interest on funds held on deposit k8 included *then roc•Nobl• and Iho amount w b8 moasurgd
reliably by the CharFty. this is nomalty upon notrfKatson ol I￿ knlwesl paAJ crf payable by the
Institut￿￿ with vknom the funds are (kposrtwj.

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 MAY 2021
ACCOUNTING POLICIES (CONTINUED)
1.4 EXPENDITURE
Expenditure is recognised once there is a legal or constructNe Obligat￿ to transfer ewiomic benefrt
to a third paty. r( is probable that a transfer of economi¢ benefrts will be required in setuement and
the amount of the obligation can be measured reliably. Expendrture is accounted for ￿ an accrnals
basis.
Expendrture on thantabk activities is incurred on directly undertaking the activtthrys vknith lurther Iho
Charitys objectives, as well as any associated support costs.
Support costs are those costs incurred directly in support of expendrture on the objects of the Charty.
Govemance Costs are those inoJrred in connection with administration of the Chartty and ccwnpliance
with constitutional and statutory requirements. This includes the costs of the preparation and
examination of the ststulory financial statements. the costs of TDJStees meetings and the Cost of any
legal advice given to the Trustees on govemance or constr"tutional matters.
All expenditu￿ is incluswe of irrecoverable VAT.
1.5 TANGIBLE FIXED ASSETS AND DEPRECIATION
Tangible fixed assets costing £400 or m¢ye are ¢apitalised and recognised wfien future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are inrtially recognised at cost. After recognrtion. under the cosl model. tsngible
fixed assets are measured at cost less accumulated depreCiat￿)n and any accumulated impaTh)ent
losse5. All costs inojrred to bring a tangible fixed asset into its intended working conditi'on should be
included in the measurement of cosL
Depreciation is charged so as to allocate Ihe cost of tangible fixed assets less their resKlual valuo
over their estimatsd useful INes, .
Depreciation is provKleO on the following basts:
Fixiures and fithngs
20%
1.6 DEBTORS
Trade and other debtors are iecogni$ed al the settlement arn￿nI after any trade disc<¥Mt off•r•d.
Prepayments are valued at the amount prepaNI net of any trade dixcwts due.
1.7 CASH AT BANK AND IN HAND
Cash at bank and in hand includes cash and short-twm hwty wth a short rnatsxity
of thfee months or less from the date of acquisition or of th• •knl¥ •VA￿l.
Pago 9

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
ACCOUNTING POLICIES (CONTINUED)
1.8 LIABILITIES AND PROVISIONS
Liabilities are fecognised when there is an obligation al the Balance Sheet dale as a resur( of a past
event. tt is probable that a transfer of economic benefft will be required in setuement. and the amount
of the setdement Can be estimated reliably.
Liabilitie$ are recognised at the amount that the Charity anticipates it ￿11 pay to settle the debt or the
amount it has received as advanced payments for the goods or services rt must provide.
1.9 FINANCIAL INSTRUMENTS
The Charity onty has financial assets and financial liabiifties of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their seltlement value wtth the exception of bank loans vthich are subsequentty
measured at amortised cost using the effective interest method.
1.10 PENSIONS
The Chartty operates a defined contribution pension $¢heme and the pens￿ charge represents the
amounts payab￿ by the Charity to the fund in resp￿￿ of the year.
1.11 FUND ACCOUNTING
General funds are unrestricted funds which are avalable for use at the discretion of the Tfustees in
furtherance of the general obiectrves of the Charity and vthith have not b88n designated for other
purpos88.
Restricted funds are funds which are to be used in a¢cordan¢e with specific restn'cl¥)ns imposed by
donors or vthich have been raised by the Chanty for particular purposes. The oyJts of raising and
adminislering such funds are charged against the specific fund. The aim and use of each restricted
fvnd ks sel out in the notes to the financial statements.
INCOME FROM DONATIONS AND GRANTS
Tot•1
fund•
2021
fvnd•
2021
fund•
2021
funds
2020
Donations
Grants
36.947
36.947
36.947
37,183
Th8 grant of £36.947 reciovod in 2021 Suffolk C4xrtJl ¥A• • to b• Spwl c
eqUi￿ent. There wern no other corKlilxxffj attach•d to tho wwl.
Page 10

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
INCOME FROM CHARITABLE ACTivrriES
Unre¥trlctgd
funds
2021
Total
fund•
2021
Totsl
fvnds
2020
Unfunded fees and unrfo
Earfy Educational Entl￿ement Funding
9.046
34,559
13.377
35,692
34.559
TOTAL 2021
43.605
43,605
49.069
Eady educatsonal entitlemenl fvnding is from Suffdk County c￿n￿l. This grant is for funding from the
15 hours of free childcare for eluiable hwsehokls.
In 2020 all income frc¥n Charitiable Aclivibes was unrestricted.
FUNDRAISING INCOME
Income from fundrnlslng events
Unrestrlctsd
fund$
2021
Total
funds
2021
Total
funds
2020
Fundraising events
255
255
3.289
In 2020 all income from fvndraising events vras Un￿strIcted.
OTHER INCOMING RESOURCES
Unmlrl¢t•d
fund•
2021
Total
fund•
2021
Total
funds
2020
Cwonvlrus Job Retention S(kne
3.839
The charity re¢elved a government grant undef the Coron•v*u8 Jc*> R•tentKJn st*￿me (CJRS) to co
the salaries of furloughed stsff 01 £8,80912020: £3.8391. This waB on 8taff salarkns.
Pap11

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENOED 31 MAY 2021
ANALYSIS OF EXPENDITURE BY ACTIVITIES
Actlvlti
und•rtak•n
directly
2021
Support
co•t•
2021
Totsl
lund•
2021
Pre School running costs
81.407
3,276
58.570
TOTAL 2020
55.205
3.365
58.570
In 2021. £21.539 {2020: £920) of ¢haritsble expenditure was atiributed to reslrthd fijnds and £63.176
{2020'. £57,650) was attributed to unrestricted funds.
The anatysis of direct and supwt costs for 2020 has been amonded lo rellect the cost categcyw bebxT.
ANALYSIS OF DIRECT COSTS
Total
fund¥
2021
2020
Staff costs
Educational equipment and consumables
Rent costs
Other restrirted expenditure
50.526
24.971
S,910
1.169
4,29)
81.407
P•9• 12

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDEO 31 MAY 2021
ANALYSIS OF EXPENDITURE BY ACTMTIES (CONTINUED)
4ALYSIS OF SUPPORT COSTS
nd•
2021
funds
2020
ertising costs
Adminstrative and office costs
Othef costs
Staff Training
Un"rfonn costs
Covid 19 costs
Bad debts
23
1.LM)5
1.123
874
243
120
746
267
405
3.276
3.365
Govemance costs. relating to Pa￿￿1 fees amounted to £284 (2020: £285) and is Indu￿ ￿ other costs.
STAFF COSTS
2021
2020
Wages and saLgries
Contributims to defined ¢￿trIl￿tion pensK)n sthemes
49.812
47,879
947
50.526
48,826
The average number of pers(￿$ ￿p10)E￿ by the Chanty during the was as Idk￿.
Pre Sthool slaff
Tru5te8s have all given their tme and expertw Imih￿l ￿Y ol oth•r b•nefrt in kThl
(2020. £Nill. The totsl benefts ￿ k•y pw¥ryThI. •xathvJ Iwnpkyfir p￿￿
contnbut￿s were £16.409.
13

IAOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDEO 31 IAAY 2021
TRUSTEES. REMUNERATION AND EXPENSES
Durir& the year. no Trustees recelved any remuneralion or other béneffts12020 - £NIL).
During the srar ended 31 May 2021, no Trustee expenses have been Incurrod (2020- £NIL).
TANGIBLE FIXED ASSETS
Flxturos and
Offi
flttlng• •qulwn•nt
Total
COST OR VALUATION
At 1 June 2020
2250
2.250
416
(2250)
Additions
Disposal8
(2250)
At 31 May2021
416
NET BOOK VALUE
At 31 May 2021
416
At 31 May 2020
2.250
10. DEBTORS
2021
DUE wrrHIN ONE YEAR
Trade dobtors
Prepayynonts arKI ac£rued in¢cwne
•71
1461

IAOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 MAY 2021
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
Other taxation and social secunty
Other creditcrfs
Accruals and defeffed income
287
S,501
5,881
2021
Resources deferred during the ￿Or
5,501
Deferred income relates to thal COU￿11 funding received in advance for the remaHKler of the
term.
P•0• 18

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
12. STATEMENT OF FUNDS
STATEMENT OF FUNDS - CURRENT YEAR
Balanc• at 1
June 2020
B•lanc• al
Incom• Exp•ndltur• 31 May 2021
UNRESTRICTED FUNDS
General Funds- all funds
32.148
52.913
(63.144)
21,917
RESTRICTED FUNDS
Capital Grant
Forest Heahh District Council
36.947
(21.539)
15.408
333
333
333
36.947
(21,539)
15.741
TOTAL OF FUNDS
32.481
89,860
184,6831
37.658
Purpose of funds:
Capital Grant - A grant was recewed from Suffdk County C￿nCil in the year to enable mov8able
equipment to be purchased for use by the chiklren at the PTe-School. The balance carried forward is
unspent fund$ at the year end.
Forest Heatth District Counril - A grant ￿a5 recoived in 2019 for th8 purchase of ebectronk equipment for
the school. There are plans to use the remaining funds this rA)ming y.
Pago 16

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED 31 MAY 2021
12. STATEMENT OF FUNDS (CONTINUED)
STATEMENT OF FUNDS - PRIOR YEAR
Balance at
1 June 2019
Inc(xna Expendibxe 31 May 2020
UNRESTRICTED FUNDS
General Funds- all fvnds
157.6491
32.148
RESTRICTED FUNDS
Forest Health Distri¢t Council
1.253
19201
333
TOTAL OF FUNDS
34.821
56,229
(58.569)
32.481
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
ANALYSIS OF NET ASSETS BEfwEEN FUNDS - CURRENT YEAR
Restrlcted Unrnstrl¢t•d
funds
funds
2021
2021
lund•
Tangible fixed assets
Current assets
Credittys due wilhin one ypar
416
27.382
15.881)
15.741
43.123
15.881)
TOTAL
15.741
21.917
37.651
ANALYSIS OF NET ASSEfs BETWEEN FUNDS - PRIOR YEAR
Js
2020
2020
Tangti18 fixed assets
Current aswts
>)231
32,148
32.481
TOTAL
Pago 17

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2021
14. RELATED PARTY TRANSACTIONS
The Charity has not entered into any relaled party transaction during the ye8f, nor af• Ihar• any
outstanding balances owing between related parties and the Charty at 31 May 2021 (2020:
P•0• 18