## **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