2022-08-31-accounts - Central Pre-School

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.


Legal and Administrative	Information
Trustees Report
Independent Examiner's	Report
Summary Income and Expenditure		Account
Balance Sheet
Notes to the Financial Statements

								SORP reference
Summary ofthe purposes ofthe in its governing document						charity asset out		Para 1.17	To enhance the development and education ofchildren, pdimarily under statutory school age, from the age of2 years old.
									Offering appropriate play, education and care facilities for
									children aged 2-4 in a safe, secure, and stimulating
									environment, whatever their race, culture, religion, means
									or ability.
									We offer affordable after school or wrap around care to any
									child attending the setting and the local primary school.
Summary ofthe main activities in relation to those purposes forthe public benefit, in particular, the activities, projects or services								Para 1.17and 1.19	We now offer all year round care for any families needing childcare through the school holidays.
identified	in		the accounts.						We aim to enhance their development and education by
									encouraging learning, self-confidence, and independence.
									We offer avaried curriculum that supports children' s
									individual needs, encouraging them to meet their own
									unique goals.
									Meeting the needs ofany child with special educational
									needs, and supporting the families as needed.
Statement		confirming			whether	the trustees	have		All Trustees have been advised under guidance of public
had regard		to		the guidance issued by the Charity				Para 1.18	benefit which isto serve families and their children with
Commission			on public		benefit				accessto Early Years provisions.
									All staff and trustees offer their time forfree to improve the
Contribution				made by	volunteers			Para 1.33	setting and to run fundraising events in order to raise funds
									forthe setting.

Review ofthe chadity's end ofthe period	Review ofthe chadity's end ofthe period	financial	position at the	Para 1.21	Finances are taking quite a hit now with the pay rate rising yearly and the cost ofliving rising but no increase in funding. We are cutting down on spending wherever possible to help.
					Wetry to have areserve offunds in the event of low
Statement explaining the policy for holding reserves stating why they are held				Para 1.22	numbers at the start ofthe year which is very common. We also have a very small reserve in case ofredundancies, we do need to build on this now. Our reserves are lower than
					we would hope this year.
Explanation	of any uncertainties		about the charity	Para 1.23	The Charity is dependant on continued funding from Swindon Borough Council. The Trustees see no reason why
continuing	as a going	concern			this would be withdrawn.
					Our main source ofincome isfrom Government Early Years
					Education funding. As well as this we charge a consumable
The charity's principal any fundraising)		sources	offunds (including	Para 1.47	fee of60p per session to each child attending. We also invoice for any non-funded hours and the breakfast
					and after school club.
					We hold fundraising events when possible.

		Unrestricted	Restricted	31/08/2022	31/08/2021
	Notes tothe	Funds	Funds	Total funds	Total funds
	Accounts	E	E	E	E
Income
Grants		128,668	7,322	135,990	156,944
Fees		29,943		29,943	18,717
Fundraising		588		588	170
Deposit Accountinterest
		159,200	7,322	166,522	175,831
Expenditure
Gross Wages, Nl &Pensions		150,297		150,297	151,132
Rent		19,450		19,450	22,604
General Office &Admin Expenses		9,322		9,322	5,713
Premises Expenses		2,100		2,100	1,842
Misc Fees &Courses		4,253	94	4,347	2,765
Educational Fees &Expenses		782	895	1,677	115
Hospitality, Sports &Entertainments		39		39	119
Professional Fees &Insurances		1,464		1,464	841
Depreciation		2,724		2,724	3,294
Bad debts		899		899
Bank Charges
Total		191,330	989	192,319	188,425
NET INCOME/(EXPENDITURE)		(32,130)	6,333	(25,797)	(12,594)
Transfers between funds		6,023	(6,023)
Net movement in funds		(26,107)	310	(25,797)	(12,594)
RECONCIUATION OF FUNDS
Total funds bought forward		53,257		53,257	65,851
Total funds carried forward		27,150	310	27,460	53,257

As at 31stAu	gust 2022
				Unrestricted	Restricted	31/08/2022	31/08/2021
			Notestothe	Funds	Funds	Total funds	Total funds
			Accounts	6	6	6	6
Fixed Assets
Tangible Fixed Assets			4	10,418		10,418	119
Current Assets
Cash in Hand				771		771	51
Cash at Bank				18,417		18,417	54,230
Stock - Uniform				183		183	246
Debtors &Prepayments				447		447	580
				19,818		19,818	55,107
Creditors
Amounts falling due within one year				(2,776)		(2,776)	(1,969)
Net Current	Assets			17,042		17,042	53,13S
Total Assets	less Current	Liabilities		27,460		27,460	53,257
Net Assets				27,460		27,460	53,257
Funds
Unrestricted	funds					27,150	53,257
Restricted funds						310
Totalfunds						27,460	53,257

nditure	2022	2021
	E	E
Training Courses	1,677	115
Gross Wages, Ni &Pensions	150,297	151,132
Professional Fees &Insurance	1,464	841
Mobile Phone &Internet Expenses	8,174	4,929
Facilities Hire	19,450	22,604
Printing, Postage &Stationery	1,148	784
Gifts, Hospitality &Entertaining	39	119
Photo &Sundry Expenses	3,564	2,540
Cleaning 8 Premises Expenses	2,100	1,842
Depreciation	2,724	3,294
Uniform Expenses	783	225
Travel
Bad debts	899
	192,319	188,425

			Fixtures &	Computer	Total
			Fittings	Equipment
Brought Forward as at 1stSeptember 2021			14,120	3,492	17,612
Additions in	the Year		13,023		13,023
Disposals in	the Year
			27,143	3,492	30,635
Depreciation
Brought Forward as at 1stSeptember 2021			14,001	3,492	17,493
Depreciation	IB20%Straight	Line Basis	2,724		2,724
Disposals in	the year
			16,725	3,492	20,217
Net BookValue
as at 31stAugust 2022			10,418		10,418
as at 31stAugust 2021			119		119

Depreciation
Brought	Forward		as at 1stSeptember 2021
Depreciation		IB	20%Straight	Line Basis
Disposals	in	the	year

5	Debtors &Prepayments	Debtors &Prepayments		2022	7021
				E	E
	insurance			447	447
	Parent mall				133
					580
6	Creditors: Amounts	falling Due within one	year	2022	2021
				E	E
	Accountancy			300	300
	HMRC			1,866	1,218
	Net Wages
	Pension			610	451
				2,776	1,969
7	Staff Costs			2022	2021
				E	E
	Wages and salaries			126,607	130,695
	Social security costs			18,477	15,485
	Other pension costs			5,213	4,952
	The average monthly	number ofemployees	during the year was asfollows:
				2022	2021
	Total			11	10

Comparatlves fo	rthe statement offlnandal activities -	2021
		Unmstrtcted	Restricted	Total
		Funds	Funds	Funds
		E	E	E
Income
SBCGrants		156,944		156,944
Fees		18,717		18,717
Fundraising		170		170
Total		175,831		175,831
Expenditure
Gross Wages, Nl &Pensions		151,132		151,132
Rent		22,604		22,604
General Office &Admin Expenses		5,713		5,713
Premises Expenses		1,842		1,842
Misc Fees &Courses		2,765		2,765
Educational	Fees &Expenses	115		115
Hospitality,	Sports &Entertainments	119		119
Professional	Fees &Insurances	841		841
Depreciation		3,294		3,294
Total		188,425		188,425

Comparatives forthe statement ofRnancial activ	ities - continued
	Unrestricted	Restricted	Total
	Funds	Funds	Funds
	E	6	6
Net Income / (Expenditure)	(12,594)		(12,594)
Reconcgiatlon offunds
Total funds brought forward	65,851		65,851
Total funds carried forward	53,257		53,257