Trustees Annual Report 21/22
St Malo Under 5s Centre Registration Number: 1033670
Belle Cross Road
Kingsbridge
TQ7 1NL
Stmalounder5s@btinternet.com 01548 857713
Trustees & Committee Members
Josephine Luscombe – Chair Daisy Raybould – Secretary Charlotte Norton – Treasurer Chloe Savage – Member David Marshall – Member Katie White – Member Leah Jordan – Member
Type of governing document:
Constitution adopted in 2011 based on the Pre-School Learning Alliance Constitution.
Trustee Selection Method:
Trustees are appointed to reappointed annually at the AGM which is held in September.
Our Aim:
To provide a secure, happy, stimulating environment for all children to thrive and develop into positive creative, eager young learners for primary school.
Activities and Objectives:
To continue to develop our settings inside and outdoor area, social media platforms, advertising, and fundraising.
-Keep all social media up to date with relevant information.
-Keep resources and toys updated and renewed when necessary.
- -Hold fundraising events throughout the year.
This year we have developed our inside area, purchasing new storage for the toys. We have made our book area more stimulating and inviting with soft furnishings and books.
Our outside area has a new secure fence and gate.
We held our Christmas fundraiser, where we had various stalls with facepainting, crafts and festive cakes and buns. We also held a Christmas raffle.
Reserves Policy:
We aim to hold a reservation fund of £35,000 for any unforeseen expenditures.
Declaration
The trustees declare that they have approved the trustee report above.
Signed on behalf of the trustees:
Charlotte Norton
Treasurer
26/06/23
C.NORTON
ST MALO UNDER 5'S CENTRE TRADING AS ST MALO UNDER 5'S CENTRE UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022
Newmans Accounting Services Limited
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Contents of the Unaudited Accounts For The Year Ended 31 August 2022
Contents
| Page | |
|---|---|
| Business Details | 1 |
| Approval | 2 |
| Accountant's Report | 3 |
| Profit and Loss Account | 4 |
| Balance Sheet | 5 |
| Notes to the Accounts | 6 |
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Business Details For The Year Ended 31 August 2022
Proprietor St Malo Under 5's Centre Accountants Newmans Accounting Services Limited Unit 3 The Anchor Centre Kingsbridge Devon TQ7 1SB
Page 1
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Accounts Approval Statement For The Year Ended 31 August 2022
I approve these Income and Expenditure Accounts.
I acknowledge my responsibility for the accounts including the provision of all the information and explanations necessary for the completion.
............................................................ St Malo Under 5's Centre
Page 2
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Accountant's Report For The Year Ended 31 August 2022
Independent Examiner's Report to the Trustees of St Malo Under 5's Centre for the Year Ended 31 August 2022
I report on the accounts for the year ended 31 August 2022, which are set out on the following pages.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
It is my responsibility to:
· examine the accounts under section 145 of the Charities Act,
· to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
· to state whether particular matters have come to my attention
Basis ofiIndependent examiner's report
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
· the accounting records were not kept in accordance with section 130 of the Charities Act; or
· the accounts did not accord with the accounting records; or
· the accounts did 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 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.
Newmans Accounting Services Limited Unit 3 The Anchor Centre Kingsbridge Devon TQ7 1SB
Page 3
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Profit and Loss Account For The Year Ended 31 August 2022
| Turnover Fees receivable Fundraising Early Year Grants Other trading income Cost of Sales Milk & Snacks GROSS PROFIT Distribution Costs Premises costs Consumable items Other Income Bank interest receivable Expenditure Wages and salaries Training and travel Utilities Uniform costs Insurance Fundraising costs Printing, postage and stationery Accountancy fees Subscriptions Bookkeeping fees Sundry expenses NET PROFIT |
2022 £ £ 29,169 1,319 100,195 367 131,050 430 430 130,620 4,304 4,443 8,747 121,873 23 121,896 99,049 115 7,111 428 1,421 30 138 400 110 499 89 109,390 12,506 |
2021 £ £ 45,456 669 90,415 1,374 137,914 401 401 137,513 171 2,479 2,650 134,863 6 134,869 104,283 649 6,159 - 1,408 - 144 400 70 545 184 113,842 21,027 |
2021 £ £ 45,456 669 90,415 1,374 137,914 401 401 137,513 171 2,479 2,650 134,863 6 134,869 104,283 649 6,159 - 1,408 - 144 400 70 545 184 113,842 21,027 |
|---|---|---|---|
| 137,914 401 |
|||
| 4,304 4,443 |
171 2,479 |
||
| 137,513 2,650 |
|||
| 99,049 115 7,111 428 1,421 30 138 400 110 499 89 |
104,283 649 6,159 - 1,408 - 144 400 70 545 184 |
||
| 134,863 | |||
| 6 | |||
| 134,869 | |||
| 113,842 | |||
| 21,027 |
Page 4
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Balance Sheet As at 31 August 2022
| Notes FIXED ASSETS Tangible Assets 2 CURRENT ASSETS Other debtors Cash at bank and in hand Prepayments and accrued income CURRENT LIABILITIES Other Taxes and Social Security Accruals and deferred income NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS CAPITAL ACCOUNT Balance at 1 September 2021 Profit/(Loss) for the period/year Balance Carried Forward |
2022 £ £ 28,390 1,409 94,323 840 96,572 213 400 613 95,959 124,349 124,349 111,843 12,506 124,349 |
2022 £ £ 28,390 1,409 94,323 840 96,572 213 400 613 95,959 124,349 124,349 111,843 12,506 124,349 |
2021 £ £ 28,390 - 83,981 821 84,802 950 400 1,350 83,452 111,842 111,842 90,815 21,027 111,842 |
2021 £ £ 28,390 - 83,981 821 84,802 950 400 1,350 83,452 111,842 111,842 90,815 21,027 111,842 |
|---|---|---|---|---|
| 96,572 213 400 |
84,802 950 400 |
|||
| 613 | 1,350 | |||
| 124,349 | 111,842 | |||
| 124,349 | 111,842 | |||
| 111,843 12,506 |
90,815 21,027 |
|||
| 124,349 | 111,842 |
Page 5
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Notes to the Accounts For The Year Ended 31 August 2022
1. Accounting Policy
These unaudited accounts have been completed in accordance with UK Generally Accepted Accounting Practice guidelines and provides sufficient and relevant information to enable completion of a tax return.
2. Tangible Assets
| . Tangible Assets |
|
|---|---|
| Cost As at 1 September 2021 As at 31 August 2022 Net Book Value As at 31 August 2022 As at 1 September 2021 |
Land & Property Freehold £ 28,390 |
| 28,390 | |
| 28,390 | |
| 28,390 |
Page 6
ST MALO UNDER 5'S CENTRE TRADING AS ST MALO UNDER 5'S CENTRE UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022
Newmans Accounting Services Limited
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Contents of the Unaudited Accounts For The Year Ended 31 August 2022
Contents
| Page | |
|---|---|
| Business Details | 1 |
| Approval | 2 |
| Accountant's Report | 3 |
| Profit and Loss Account | 4 |
| Balance Sheet | 5 |
| Notes to the Accounts | 6 |
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Business Details For The Year Ended 31 August 2022
Proprietor St Malo Under 5's Centre Accountants Newmans Accounting Services Limited Unit 3 The Anchor Centre Kingsbridge Devon TQ7 1SB
Page 1
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Accounts Approval Statement For The Year Ended 31 August 2022
I approve these Income and Expenditure Accounts.
I acknowledge my responsibility for the accounts including the provision of all the information and explanations necessary for the completion.
............................................................ St Malo Under 5's Centre
Page 2
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Accountant's Report For The Year Ended 31 August 2022
Independent Examiner's Report to the Trustees of St Malo Under 5's Centre for the Year Ended 31 August 2022
I report on the accounts for the year ended 31 August 2022, which are set out on the following pages.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
It is my responsibility to:
· examine the accounts under section 145 of the Charities Act,
· to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
· to state whether particular matters have come to my attention
Basis ofiIndependent examiner's report
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
· the accounting records were not kept in accordance with section 130 of the Charities Act; or
· the accounts did not accord with the accounting records; or
· the accounts did 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 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.
Newmans Accounting Services Limited Unit 3 The Anchor Centre Kingsbridge Devon TQ7 1SB
Page 3
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Profit and Loss Account For The Year Ended 31 August 2022
| Turnover Fees receivable Fundraising Early Year Grants Other trading income Cost of Sales Milk & Snacks GROSS PROFIT Distribution Costs Premises costs Consumable items Other Income Bank interest receivable Expenditure Wages and salaries Training and travel Utilities Uniform costs Insurance Fundraising costs Printing, postage and stationery Accountancy fees Subscriptions Bookkeeping fees Sundry expenses NET PROFIT |
2022 £ £ 29,169 1,319 100,195 367 131,050 430 430 130,620 4,304 4,443 8,747 121,873 23 121,896 99,049 115 7,111 428 1,421 30 138 400 110 499 89 109,390 12,506 |
2021 £ £ 45,456 669 90,415 1,374 137,914 401 401 137,513 171 2,479 2,650 134,863 6 134,869 104,283 649 6,159 - 1,408 - 144 400 70 545 184 113,842 21,027 |
2021 £ £ 45,456 669 90,415 1,374 137,914 401 401 137,513 171 2,479 2,650 134,863 6 134,869 104,283 649 6,159 - 1,408 - 144 400 70 545 184 113,842 21,027 |
|---|---|---|---|
| 137,914 401 |
|||
| 4,304 4,443 |
171 2,479 |
||
| 137,513 2,650 |
|||
| 99,049 115 7,111 428 1,421 30 138 400 110 499 89 |
104,283 649 6,159 - 1,408 - 144 400 70 545 184 |
||
| 134,863 | |||
| 6 | |||
| 134,869 | |||
| 113,842 | |||
| 21,027 |
Page 4
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Balance Sheet As at 31 August 2022
| Notes FIXED ASSETS Tangible Assets 2 CURRENT ASSETS Other debtors Cash at bank and in hand Prepayments and accrued income CURRENT LIABILITIES Other Taxes and Social Security Accruals and deferred income NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS CAPITAL ACCOUNT Balance at 1 September 2021 Profit/(Loss) for the period/year Balance Carried Forward |
2022 £ £ 28,390 1,409 94,323 840 96,572 213 400 613 95,959 124,349 124,349 111,843 12,506 124,349 |
2022 £ £ 28,390 1,409 94,323 840 96,572 213 400 613 95,959 124,349 124,349 111,843 12,506 124,349 |
2021 £ £ 28,390 - 83,981 821 84,802 950 400 1,350 83,452 111,842 111,842 90,815 21,027 111,842 |
2021 £ £ 28,390 - 83,981 821 84,802 950 400 1,350 83,452 111,842 111,842 90,815 21,027 111,842 |
|---|---|---|---|---|
| 96,572 213 400 |
84,802 950 400 |
|||
| 613 | 1,350 | |||
| 124,349 | 111,842 | |||
| 124,349 | 111,842 | |||
| 111,843 12,506 |
90,815 21,027 |
|||
| 124,349 | 111,842 |
Page 5
St Malo Under 5's Centre Trading As St Malo Under 5's Centre Notes to the Accounts For The Year Ended 31 August 2022
1. Accounting Policy
These unaudited accounts have been completed in accordance with UK Generally Accepted Accounting Practice guidelines and provides sufficient and relevant information to enable completion of a tax return.
2. Tangible Assets
| . Tangible Assets |
|
|---|---|
| Cost As at 1 September 2021 As at 31 August 2022 Net Book Value As at 31 August 2022 As at 1 September 2021 |
Land & Property Freehold £ 28,390 |
| 28,390 | |
| 28,390 | |
| 28,390 |
Page 6