Charity number: 1032436
MOULTON PRESCHOOL
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

MOULTON PRESCHOOL
CONTENTS
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS............
TRUSTEES, REPORT..........,.........................................................................,.........................................................
INDEPENDENT EXAMINER'S REPORT...................,..........................................................................................,...
STATEMENT OF FINANCIAL ACTIVITIES.................................................................................................,............
BALANCE SHEET........................,................................... .............................,.,........................,.............................10
NOTES TO THE FINANCIAL STATEMENTS .....................................................................,..........................,,......11

MOULTON PRESCHOOL
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARifi, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MAY 2024
Trustees
Chair
Sarah Reynolds
Appointment Date 25 September 2024
Treasurer
Sarah Knox-Brown
Appointment Date 25 September 2024
Secretary
Amy Taylor (previously Newman)
from 25 September 2024
Appointment Date September 2021
Committee members
Rachel Johnstone
Katherine Daviss
Amy Vickery
Claire Jones
Appointment Date 5 September 2023
Appointment Date 5 September 2023
Appointment Date 5 September 2023
Appointment Date 25 September 2024
Charity registered number 1032436
Prlnclpal offlce
Moulton Village Hall
Bridge Street
Moulton
Suffolk
CB8 8SP
NurJery Manager
Susan Wakes-miller
Bankers
Barclays Bank
Page 3

MOULTON PRESCHOOL
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MAY 2024
The Trustees present their annual report together with the financial statements of the Charity, Moulton Pre School
for the year ended 31 May 2024. The Trustees confirm that the Annual Report and financial statements of the
charity comply with the current statutory requirements, the requirements of the charity's governing document and
the provisions of the Statement of Recommended Practice {SORP}, applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (second edition of the Charities SORP October 2019, effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
To provide a child-friendly environment that is safe, secure, caring, and stimulating.
To enhance the development and education of children through play, encouraging self-confidence, self-esteem,
and a strong sense of individuality.
To promote children's social, intellectual, and physical development through play and structured activities,
ensuring a smooth transition from preschool to school.
To regularly observe and plan for each child's progress, tailoring activities to support their individual needs.
To honour parents, trust by providing high-quality care and nurturing their child in a supportive and enriching
environment.
To work within the guidelines of the Eady Years Foundation Stage, following the requirements of regulatory
bodies to ensure the highest standards of early education.
To build strong partnerships with parents and carers. offering flexibility to meet individual needs and fostering a
collaborative approach to a child's leaming journey.
To create a welcoming atmosphere where both children and adults feel happy, valued. and comfortable.
. To strengthen the connection betsveen home and school, encouraging leaming through play both in the
preschool setting and at home. helping children develop a love for exploration and discovery.
Activities
Moulton Pre-school provides an affordable and accessible high-quality pre-school for children aged to five in
a safe and supportive environment, encouraging the development of each Child so that they may become secure
and confident outside their home environment.
Public Benefit
The trustees have considered the public benefit provided by Moulton Preschool, having regard to the Charity
Commission's guidance on public benefit.
ACHIEVEMENTS AND PERFORMANCE
The Nursery is an inclusive setting, providing care and education for children of varying abilities and backgrounds
under the supervision of the SENCO and Nursery Manager. Sessions run on Mondays, Wednesdays, and Fridays
from 9..15 AM to 2..15 PM, with a maximum capacity of 26 children per session.
Throughout the year under review, the Charity continued its core acts'vities, offering high-quality care and
education for children aged 2.5 to 5 years at the village hall in Moulton.
In the summer term, the Preschool hosted a sports day featuring a hobby horse race, which was a highlight for
the children. The event was followed by a picnic in the park, where parents, carers, and grandparents were all
Page4

MOULTON PRESCHOOL
welcomed to join in the fun. It was a fantastic day enjoyed by everyone.
Various fundraising events took place throughout the year, supporting the purchase of new equipment and
funding wellbeing activities such as weekly children's yoga and music sessions.
Additionally, the Preschool benefited from the village committee's support, which provided a dedicated outdoor
play area. A children's playhouse was also generously donated. further enhancing the learning and play
environment for the children.
Page 5

MOULTON PRESCHOOL
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Princi
al Fundin
sources
The principal funding sources are Free Early Educational Entitlement funding from Suffolk County Council who
are available to fund the first fifteen hours of pre-school education beginning in the term following a child's third
birthday and fees charged for children for hours attended in excess of those covered by entitlement funding and
for children who are younger than the age range covered by grant funding.
Financial Review and Reserves Poli
The Charity reported a net surplus in the year of £155 (2023.. £5,955). Income reported was £65,978 (2023..
£67,170) Total expenditure was £65,823 (2023.. £61,215).
At the year end total funds were £36,454 {2023: £36,299) of which restricted funds were £8,049 {2023'. £8,049)
as described in note 11 to the financial statements. The balance of reserves of £28,405 {2023: £28,250) is
available to support the general purpose of the charity without restriction.
The trustees are of the opinion that the Charity's minimum reserves should be sufficient to cover at least three
months, salaries and running costs which would equate to approximately £16,456 per annum. The Charity's free
reserves at the year end were £27,720 (2023.. £26,052).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Le
al status and Trustees
The charity is an unincorporated entity. registered with the Charity Commission on 1 February 1994 and is
governed according to its constitution adopted 15 November 1993 as amended 24 September 2009.
The Pre-school is registered as an Early Years Provider with Otsted to accommodate children from the ages of
2.5- 5years.
Current Trustees are listed on the Reference and Administration page. The Trustees who served during the year
were as follows..
Name
Charlotte Hum
hre
Emily Williamson
Position
Chair
Chair
(16 September 2023 onwards)
Trustee
Se
tember 2021-16 Se
Vice Chair
Treasurer -
Treasurer
Secretsry
Secretary
Trustee
Trustee
Trustee
Trustee
Trustee
Trustee
ointment Date
18 Janua
2023
September 2021
Resi
nation Date
16 October 2023
25 September 2024
tember 2023
Alexander Bowers
Gemma Baratte
James Melville-claxton
Megan Runciman,
Emily Short
Emily Burbridge-
Lucie Taylor
Annie Burch
Au
usta Hardin
Rachel Johnstone
Amy Taylor
Previousl Newman
Am
Vicke
Katherine Daviss
5 August 2023
September 2021
S September 2023
21 September 2022
5 September 2023
21 September 2022
21 September 2022
Se
tember 2020
5Se
tember 2023
5Se
tember 2023
September 2021
25 September 2024
16 October 2023
25 September 2024
5 September 2023
25 September 2024
16 Qctober 2023
16 October 2023
25Se
tember 2024
25Se
tember 2024
NIA
NIA (now
secreta
NIA
NIA
Trustee
Trustee
5Se
5Se
tember 2023
tember 2023
Page 6

MOULTON PRESCHOOL
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Trustees are elected by a simple vote at the Annual General Meeting or, subsequently, by a majority vote of
Trustees in office at the time. The Management Committee endeavor to recruit Trustees who will provide valuable
and practical skills to the charity.
RISK MANAGEMENT
The Charity continues to take full responsibility for the well-being of the young children in its care. Special
procedures remain in place to ensure appropriate supervision at all times. We carry out regular risk assessments
and maintain insurance coverage, which is reviewed annually to ensure ongoing protection and compliance.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and
application of resources, including its income and expenditure, for that period. In preparing these financial
statements, the Trustees a￿ required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles ofthe Charities SORP {FRS 102).,
makejudgments and accounting estimates that are reasonable and pwdent..
state whether applicable UK Accounting Standards {FRS 1021 have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and
enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and
Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the
assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by..
Sarah Re
{Chair) Date. ao13}as
Page 7

MOULTON PRESCHOOL
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENOED 31 MAY 2024
Independent Examinerfs Report to the Trustees of Moulton Preschool ('the Charity.)
I report to the charity Trustees on my examinatj'on of the accounts of the Charity for the year ended 31 May 2024.
Responsibilities and Basis 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 20111'the 2011 Acr).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
section 145{5)(b) of the 2011 Act.
Independent Examinerfs Statemènt
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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} in
preference to the Accounting and Reporting by Charities.. Ststement of Recommended Practice issued on 1 April
2005 which is referred to in the extant regulations but has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that In any material respecL'
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act., or
the accounts do not accord with those records" or
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 fairf view which is not a matter considered as part of an independent examination.
I have no concems 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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 ofthe Charities (Accounts
and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those
matters l am required to state to them in an Independent Examinerfs Report and for no other purpose. To the
fullést extent pennitted by law. I do not accept or assume responsibility to anyone other than the Charity and the
Charity's Trustees as a body. for my work or for this report.
Name.. Caroline Poulton FCCA TIA NKT Accountants
NKT Accountants
ariered Certified Accountanis
11 Kings Court
Newmarket
Suffolk
CB8 7SG
Address.. 11 Kings Court, V4Thllie Snaith Road, Newmarket. Suffolk, CB8 7SG
Page 8

MOULTON PRESCHOOL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MAY 2024
Restrlcted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Note
INCOME FROM:
Donations
Charitable activities
Fundraising income
Bank interest
1,400
59,536
4,829
213
1,400
59,536
4,829
213
8,450
58,049
633
38
TOTAL INCOME
65.978
65,978
67,170
EXPENDITURE ON:
Charitable activities
65.823
65,823
61,215
TOTAL EXPENDITURE
65,823
65,823
61,215
NET INCOMEI(EXPENDITURE)
155
155
5,955
NET MOVEMENT IN FUNDS
155
155
5,955
RECONCILIATION OF FUNDS:
Total funds brought forward
Net movement in funds
11
11
8,049
28,250
155
36,299
155
30,344
5,955
TOTAL FUNDS CARRIED FORWARD
8,049
28,405
36,454
36,299
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 11 to 20 fonn part of these financial statements.
Page 9

MOULTON PRESCHOOL
BALANCE SHEET
AS AT 31 MAY 2024
2024
2023
Nots
FIXED ASSETS
Tangible assets
685
2,198
685
2,198
CURRENT ASSETS
Debtors
Cash at bank and in hand
2,072
42.128
1,750
39,104
44,200
40,854
Creditors.. amounts falling duewithin one
year
10
(8.431)
{6,753)
NET CURRENT ASSETS
TOTALASSETS LESS CURRENT
LIABILITIES
35.769
34,101
36.454
36,299
TOTAL NET ASSETS
36,454
36,299
CHARITY FUNDS
Restricted funds
Unrestricted funds
11
11
8,049
28,405
8,049
28,250
TOTAL FUNDS
36.454
36,299
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Sarah Reynolds
{Chair) Date..
The notes on pages 11 to 20 form part of these financial statements.
Page 10

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
ACCOUNTING POLICIES
1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial ststements 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 IFRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair view and have departed from the
Charities {Accounts and Reports} Regulations 2008 only to the extent required to provide a 'true and
fair, view. This departure has involved following the Charities SORP (FRS 102) published in October
2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended Practice
effective from 1 April 2005 which has since been withdrawn.
Moulton Preschool meets the definition of a public benefit entity under FRS 102. Assets and liabilities
are initially recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy.
No significant estimates or judgements were made by management in preparing these financial
statements.
1.2 GOING CONCERN
The Trustees have reviewed the financial position of the charity, and have a reasonable expectation
that the entity has adequate resources to continue in operational existence for the foreseeable future.
1.3 INCOME
All income is recognised once the Charity has entitlement to the income, it is probable that the income
will be received and the amount of income receivable can be measured reliably.
Third party fees are recognised in the period to which they relate and any fees received in advance
being deferred.
Donations are included in the Statement of Financial Activities when received.
Grant Income is recognised by the charity when there has been notification of the amount and the
settlement date. In the event that a grant is subject to conditions that require a level of performance
before the charity is entitled to those funds, the income is deferred. If a grant is subject to strict terms
as to the use of those funds, the grant is treated as a restricted fijnd and accounted for accordingly.
Imiere the receipt of grant income is contingent on certain aspects, such thal the charity does not have
full entitlement and is not able to accurately establish measurement of the income, it is disclosed as a
contingent asset in the accounts.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably
by the Charity,. this is normally upon notification of the interest paid or payable by the institution with
whom the funds are deposited.
Page11

MOULTON PRESCHOOL
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
ACCOUNTING POLICIES (CONTINUED)
1.4 EXPENDITURE
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, 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.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
Support costs are those costs incurred directiy in support of expenditure on the objects of the Charity.
Governance costs are those incurred in Connection with administration of the Charity and compliance
with constitutional and statutory requirements. This includes the costs of the preparation and
examination of the statutory financial statements, the costs of Trustees meetings and the cost of any
legal advice given to the Trustees on governance or constitutional matters.
All expenditure is inclusive of irrecoverable VAT.
1.5 TANGIBLE FIXED ASSETS AND DEPRECIATION
Tangible fixed assets costing £400 or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognits'on. under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over
their estimated useful lives,
Depreciation is provided on the following basis:
Fixtures and fittings
20°
Office Equipment
33.33%
1.6 DEBTORS
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
1.7 CASHAT BANKAND IN HAND
Cash at bank and in hand includes cash 8nd short-temi highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 12

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
ACCOUNTING POLICIES (CONTINUED)
1.8 LIABILITIES AND PROVISIONS
Liabilities are recognised when there is an obligation at the Balan￿ Sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
1.9 FINANCIAL INSTRUMENTS
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently measured
at amortised cost using the effective interest method.
1.10 PENSIONS
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity to the fund in respect of the year.
1.11 FUND ACCOUNTING
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
INCOME FROM DONATIONSAND GRANTS
Restrlcted Unrestricted
funds
funds
2024
2024
Total
fund8
2024
Total
fvnds
2023
Donations
1,400
1,400
1,400
8,450
8,450
1,400
Page 13

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
3. INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
funds 2024
Total
funds
2024
Total
fiJnds
2023
Unfunded fees and uniform
Early Educats'onal Entitlement Funding
18,607
40,929
18,607
40.929
15,216
42,833
59,536
59,536
58,049
Early educational entitlement funding is from Suffolk County Council. This grant is for funding from the 15
hours of free childcare for eligible households. In 2024 and 2023 all income from Charitable Activities was
unrestricted.
FUNDRAISING INCOME
Income from fundraising events
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Fundraising events
4,829
4.829
633
In 2023 and 2024 all income from fundraising events was unrestricted.
Page 14

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
ANALYSIS OF EXPENDITURE BY ACTIVITIES
Actlvltlos
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Total
funds
2023
Pre School running costs
59,542
6,281
65,823
61,215
56.485
4,730
61,215
In 2024, £nil (2023.. £58) of charitable expenditure was attributed to restricted funds and £65,823 (2023..
£61,157) was attributed to unrestricted funds.
ANALYSIS OF DIRECT COSTS
Total
funds
2024
Tota
fund
2023
Staff costs
49,593
2,425
7,524
47,602
1,796
7,087
Educational equipment and consumables
Rent costs
59,542
56,485
Page 15

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED
ANALYSIS OF SUPPORTCOSTS
Totsl
funds
2024
Total
funds
2023
Advertising costs
Administralive and office costs
Other costs
Staff Training
Uniform costs
Depreciation
Bad debts
98
2,596
75
2,607
135
75
912
319
1,513
117
1,513
208
6,281
4,730
STAFF COSTS
2024
2023
Wages and salaries
Social Security Costs
Contributions to defined contribution pension schemes
49,178
103
312
47,177
143
282
49,593
47,602
The average number of persons employed by the Charity during the yearwas as follows..
2024
No.
2023
No.
Pre School staff
No employee received remuneration amounting to more than £60.000 in either year.
Key management personnel of the charity comprises the Committee and the Pre-school Manager. The
Trustees have all given their time and expertise without any kind of remuneration or other benefit in kind
{2024'. £NilJ. The total employment benefits of key management personnel, including employer pension
contributions were £17,992.3 {2023.. £15,888).
Page 16

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
7. TRUSTEES. REMUNERATION AND EXPENSES
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL). During the year
ended 31 May 2024, no Trustee travel expenses have been incurred {2023 - £NILI and hvo trustees {2023-
none) were reimbursed for purchasing sundry administrative items for the charity amounting to £62 (2023 -
£NILI.
TANGIBLE FIXED ASSETS
Flxtures and
ffttlngs £
Office
equlpment £
Total £
COST OR VALUATION
At 1 June 2023
1,712
3,512
5,224
Additions
Disposals
At 31 May 2024
Depreclatlon
Depreciation at 1 June 2023
Depreciation charge
Depreciation at 31 May 2024
2,342
1,170
3,512
3,026
1,513
4,539
343
1,027
NET BOOK VALUE
At 31 May 2024
At 31 May 2023
685
685
1,028
1,171
2,198
DEBTORS
2024
2023
DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
Other debtors
805
920
346
417
1,333
2,071
1,750
Page 17

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other taxation and social security
Other creditors
Accruals and deferred incoffE
772
8.431
5,981
8,431
6,753
2024
2023
Resources deferred brought forward
Deferred resources movement
5,981
6,395
2,450
{414)
Resources deferred carried fopward
8,431
5,981
Deferred income relates to local council funding received in advance for the remainder of the Summer
term.
Page 18

MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
11. STATEMENT OF FUNDS
STATEMENT OF FUNDS-
CURRENT YEAR
Balance at 1
June 2023
Balance at 31
May 2024
Income Expendltur
Transfers
UNRESTRICTED FUNDS
General Funds - all funds
28,250
65,978
165,823)
28,405
RESTRICTED FUNDS
Capital Grant
Forest Health District
Council
7,774
275
7,774
275
8,049
8,049
TOTAL OF FUNDS
36,299
65,978
(65,823)
36,454
Purpose of funds..
Forest Health District Council - A grant was received in 2019 for the purchase of electronic equipment for
the school. A printer was purchased 2023.
Capital Grant - A grant was received from Suffolk Country Council in the year ended 31 May 2022 to
enable moveable equipment to be purchased for use by the children at the Pre-school. The balance carried
forward is unspent funds at the year end.
Page 19

MOULTON PRESCHOOL
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
11. STATEMENT OF FUNDS (CONTINUED)
STATEMENT OF FUNDS- PRIOR YEAR
Balance at 1
June 2022
Income Expenditure Transfers
Balance at
31 May 2023
UNRESTRICTED FUNDS
General Funds- all funds
22,237
67,170
(61,157)
28,250
RESTRICTED FUNDS
Capital Grant
7,774
7,774
Forest Health District Council
333
(58)
275
8,107
12,409)
8,049
Totsl funds
30,444
58,868
(66,182)
36,299
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
ANALYSIS OF NET ASSETS BETWEEN FUNDS- CURRENT
YEAR
Restrictedunrestricted
funds
funds
2024
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
685
685
8,049
36,151
18,431 }
44,200
(8,431
Total
8,049
28,405
36,454
ANALYSIS OF NET ASSETS BETWEEN FUNDS- PRIOR YEAR
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Tangible fixed assets
Current assets
2,198
2,198
8,049
32,805
(6,753)
40,854
16,753)
Creditors due within one year
TOTAL
8,049
28,250
36,299
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MOULTON PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
13. RELATED PARTYTRANSACTIONS
The Charity has not entered into any related party transaction during the year, nor are there any
outstanding balances owing between related parties and the Charity as at 31 May 202412023: none).
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