2023-08-31-accounts

					SORP reference
Summary		ofthe purposes of				The aims ofthe Pre-school are to enhance
the charity		as set out		in its		the development and education of children
governing		document				primarily under statutory school age by
						encouraging parents to understand and
						provide for the needs oftheir children
						throu	h comrnunit rou s.
Summary ofthe main activities in relation to those					Para 1.17and 1.19	~	offering appropriate play, education
purposes	for the public						and care facilities, family learning
benefit, in		particular,		the			and extended hours groups,
activities,	projects or						together with the right ofparents to
services identified in				the			take responsibility for and to
accounts.							become involved in the activities of
							such groups, ensuring that such
							groups offer opportunities for all
							children whatever their race, culture,
							religion, means or ability;
						~	encouraging the study ofthe needs
							ofsuch children and their families
							and promoting public interest in and
							recognition ofsuch needs in the
							local areas;
						~	instigating and adhering to and
							furthering the aims and objects of
							the Pre-school Learnin Alliance.
Statement		confirming			Para 1.18	The trustees have considered guidance
whether the trustees			have			issued	by the Charity Commission on
had regard		to the guidance				public	benefit and feel the charity meets
issued by the Charity						this guidance.
Commission		on public
benefit

				Para 1.38
Policy on	social investment
including	program		related
investment
				Para 1.38
Contribution		made	by
volunteers
Other

Achieve	men	ts	and Per	formance
				SORP reference
					Thank you for attending our AGM this
					evening.
Summary ofthe main achievements ofthe charity,				Para 120	After a couple ofyears ofchange due to staffing changes and global events, this
identifying	the	difference the			past year has been stable as the whole
charity's	work	has made to			team have worked hard and settled into
the circumstances			of its		their roles for running the preschool and
beneficiaries and			any wider		creating a nurturing environment for all of
benefits to society as a					the children who attend. So, a big thank
whole.					you goes to all ofthe staff for their hard
					work!
					This has led to another successful year
					with all spaces having been filled, which
					has helped maintain stability for the
					preschool financially, especially in the
					current economic climate ofever rising
					costs.
					Thanks toa nomination by a parent last
					year, the preschool received a grant from
					the Ramsey Round Table, and we have
					had a positive year offundraising via
					various activities such as;
					Children designed Christmas cards
					Christmas Fair (with Santa Dash,
					raffle and stalls)
					Spring Fair and Wheelathon
					Mother's Day gifts
					Summer Raffle
					End ofyear teatowels
					End ofyear photo's by Lucy
					The money from fundraising as well as
					from the grant has helped maintain general
					su lies and resources that the children

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Review	of	the charity's	the charity's	the charity's	the charity's		Para 1.21	This financial year the pre-school has been
financial	position			at	the end			successful in making a small profit largely
ofthe period								linked to the ongoing policies / actions
								taken in the previous year to drive higher
								attendance including:
								~ Allowing children tojoin the pre-
								school in the final term (not typical
								under previous management)
								~ Reducing the number ofsettling in
								sessions from 3to 1 to reduce
								number of free hours and increase
								number of paid/funded hours
								~ Increased the number ofkey
								children per staff member from 6to
								9, reducing number of staff required
								per session (still within legal
								re uirements
Statement		explaining			the		Para 1.22	The aim oftrustees is to build up enough
policy for holding				reserves				reserves for 3 months ofcosts as well as to
stating	why	they		are	held			set aside enough funds to cover staff
								redundancies ifthe preschool were forced
								to close.
Amount	of	reserves			held		Para 1.22	636,737
Reasons for			holding		zero		Para 1.22	None
reserves
Details	offund materially					in	Para 1.24	None
deficit
Explanation			ofany				Para 1.23	After some struggles post-Covid, the charity
uncertainties			about		the			has recovered and is now doing well with
charity	continuing			as a going				most spaces filled and a waiting list of
concern								children to call upon should spaces become
								available
								The main concern going forwards is the
								change to the age for entitlement for free
								child care paired with increase ofcosts to
								run the charity including increase to NMW
								and expected future increases to rent and
								utilities as a result ofinflation. In previous
								years, some ofthis increase in cost could
								be passed to the parents by raising fees but
								due to changes in free child care
								entitlement, this will no longer be possible
								for the preschool.
								During this year, the cost increases were
								successfully balanced and managed with
								increases in income

The	charity's	principal
sources offunds (including			Para 1.47
an	fundraisin

Structure	Structure	Structure	,	Governa	Governa	Governa	nce	and Manag	ement
Description				ofcharity's
trusts:
Type of governing						document		Para 1.25	Constitution
How is	the		charity					Para 1.25	Unincorporated association
constituted?
Trustee		selection				methods		Para 1.25	Elected by committee at AGM
including		details ofany
constitutional					provisions		e.g.
election		to	post or			name	of
any person				or body entitled
to appoint one or more
trustees
Additional			information				(optional)
You ma		choose to include further statements							where relevant about:
									The majority ofour trustees come from the
									parents ofthe children	attending the
Policies adopted		and for		procedures the induction				Para 1.51	preschool. These are voted in each year at the AGM and have to be re-elected for any
and training				oftrustees					additional years.
									In addition to the parents the committee			may
									vote on other individuals with relevant skills.
									These are also elected	at the AGM.
									All trustees are DBSchecked before they can
									work on the committee.
									The charity is also a member ofthe Pre-School
									Learning Alliance who	help advise on
									governance issues.
									The main risk to the charity is going concern.
									This is impacted by not attracting enough
									children to attend or changes in legislation
									restricting or removing	the grants for	3to	5
									year olds. We feel this	risk is covered	through
									our strong reputation	in the local area and		links
									with the infant school	we share a site	with.
									The second risk is not	meeting the laws and
									regulations associated	with running a	pre-
									school. We have experienced staff who keep
									up to date with all the	latest changes	in laws
									and regulations and ensure we adhere		to
									these.
The charity's					organisational
structure		and			any	wider		Para 1.51
network		with			which the
charit	works

Relationship	Relationship	with	any	Para	1.51
related	parties
Other

Chari	name			Woodle	Preschool	Preschool
Other name the chari			uses
Re istered charit		number		1035042
Charity's	principal	address		C/o Cupernham		Infant School
				Bransley	Close
				Romsey
				SO51 7JT

	Trustee name	Office (ifany)	Dates acted ear	if	not for whole	Name to a	ofperson (or body) entitled oint trustee ifan	ofperson (or body) entitled oint trustee ifan
	Michael Harvey-	Chairperson	Appointed	03/10/2022		Committee
	Harris
	Emma Bundy	Treasurer	Reappointed		03/10/2022	Committee
	Katy Kilgannon	Secretary	Appointed	31/01/2023		Committee
	Victoria Wooldridge	None	Appointed	16/05/2022		Committee
	Stacey Sherman	None	Appointed	16/05/2022		Committee
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Funds held as custodian trustees on behalf ofothers	Funds held as custodian trustees on behalf ofothers
Description ofthe assets
held in this capacity
Name and objects ofthe
charity on whose behalf	the
assets are held and how	this
falls within the custodian
charity's objects
Details ofarrangements	for
safe custody and
segregation ofsuch assets
from the charity's own
assets

Names an	d addresses ofadv	isers (Optional information)
Type of	Name	Address
adviser
Name of	chief executive or names ofsenior staff members		(Optional	information)

O CHARITY COMMISSION FOR ENGLAND AND WALES	O CHARITY COMMISSION FOR ENGLAND AND WALES	O CHARITY COMMISSION FOR ENGLAND AND WALES	O CHARITY COMMISSION FOR ENGLAND AND WALES			Annual	accounts	for the	.nnnil ilc II 3;Ivl erlod	.nnnil ilc II 3;Ivl erlod	1035042	1035042
				Pedod start	date	01/09/2022		To	eno dale	en	31/08/2023
						0Z
						8		Restricted
Recommended categories			by			Unrestricted		Income	Endowment				Prior year
activity						tc	funds	funds	funds		Totslfunds		funds
							8	8	6		E		E
Incoming resources	(Note		3)				F01	F02	F03		F04		F05
Income and endowments	from:
Dsnaeons end Ogades							454					454		55
Chantabn scevitlss							106304				106304		90,002
Other trading aclvlties						003	1,998				1,998		1,241
Inveslmenls							75					75
Separate matoial gem ofincome						Sog
Omar						000
Total							108,831				108,831		91,302
Resources expended	(Note 6)
Expandltufa oh:
nosing funds						000	465					465		296
cmriumo amvtges						009	99591				99	591	88	132
Separate malarial liam ofexpense						010
omar						011
Tofal						012	100,056				100,056		88,428
Net income/(expenditure)		before		investment
gains/(losses)						Si3	8,775				8	775	2	874
Net gainer(losses) on lnvsslmsnls						014
Net income/(expenditure)						010	8,775				8,775		2,874
Extraordinary items						010
Transfers between funds						sir
Other recognised gains/(losses):
Gains end losses on reveluatlcn	ofexed		assets	for Ihe champ's	own use	010
Other gahrsr(losses)						Slg
Net movementin funds						020	8775				8775		2	874
Reconciliation offunds:
Total funds brought forward						021	27,962				27,962		25,088
Total funds carried forward						022	36,737				36,737		27,962

				6 4I6Z
				4! O		Restricted
				II!	Unrestricted	income	Endowment	Total this		Total	last
				00	funds 5	funds 5	funds f	year		year 5
Fixed assets					F01	F02	F03	F04		F05
Intangible assets			(Note 15)	801
Tangible assets			(Note 14)	802	305				305		562
Heritage assets			(Note 16)	803
Investments			(Note 17)	804
			Total fixed assets	805							562
Current assets
Stocks			(Note 16)	809
Debtors			(Note 19}	807	601				601	1,402
Investments			(Note 17.4)	809
Cash at bank and		in	hand (Note 24)	809						26,471
		Total cunent assets		810						27,573
Creditors: amounts			falling due within
one year	(Note 20)			811	2,396			2,396			473
Net cunent			assetsl(liabilities)	812						27,400
Total assets	less current liabilities			813						27,962
Creditors: amounts			falling due after
one year		(Note 20)		814
Provisions for liabilities				815
Total net assets orliabilities				819	36,737			36,737		27,962
Funds ofthe	Charity
Endowment funds		(Note 27)		817
Restricted income		funds (Note 27)		819
Unrestricted funds				819	36,737			36,737		27,962
Revaluation reserve				820
			Total funds	821						27,962
Signed by one or twa		trustees on behalf of all								Date	of
the lruBtees					Signature		Print	Name		approval
										dd/mm/
							H)tNRKX			7 06	Zo

Note 2					Accounting policies
2.2 INCOME
This siandanf			list ofaccaunling policies has lmen app//mf by the chanly except ferthose Ucked "No" or "Itya". Where a
dirrs rani or		ad	dil/one/	policy	has been adopted Ifi en Ibis ia de/ai/sd in the fox below.
Reconnltion			ofincome		These are induded in Ihe Slalemenl of Financial AcUvgles (SaFA) when:
					~ the charily becomes enliUed to Ihe resources;
					itis more likely than not that the trustees will receive the resources; and		Yes	No	N/a
					the monetary value carl be measured with suifioenl reliabilitv.
					There has been no olfsehlng ofassets and liabfiities, orincome and expenses, unless required		or Yes	No	N/a
Offsetting					Permitted by the FRS 102SORP or FRS \02.
							Yes	No	N/a
					Granls and donations are only induded in Ihe SoFA when the general income recognition
Grants and		donations			olteria are met (5.10to 5.12 FRS102SORP).
					In the case of pmformsnce related grants, Income must only be recognised lo Ihe extent		Yes	No	N/a
					that Ihe charity has provided Ihe specifie goods orservices as enlitlemenl lo Ihs grant
					only occurs when Ihe performance related amdilions are mat (5.16FRS 102SORP).
Legacies					Legacies are induded In Ihe SOFA when receipt is probable, that is, when Ihme has
					been grant ofprabale, Ihe executors have established that there am sumdenl assels	in
					ihe estate and any condibons attached lo the legacy are either within the central ofthe
					chanly orhave been met.
							Yes	No	N/a
Government			grants		The chargy has received government grants in the reporting period
					Gift Aid receivable is induded in income when there isa valid dedaration from the donor.
Tax reclaims			on		Any Gift Aid amount recovered an a donation is considered to be perl of Ihat gift and	is	Yea	No	N/a
donations		and gifts			treated as an addition lo Ihe same fund as the initial donation unless the donor orthe
					terms of Ihe appeal have speofied otherwise.
Conuaclual performance			Income related	and	This is only included in Ihe SoFA once Ihe charity has previded the related goods or sen/i ass ormet the performance telated candle one.		es	No	N/a
grants
Donated	goods				Danated gocds are measured at fmr value (the amount forwhich Ihe asset could be exchariged) unless impractical to do so.
					The cost ofany stock ofgoods donated for distribution to benefidaries is deemed tobe
					the fair value of those gifis al Ihe lime oftheir receipt and they ere recognised on receipt.
					In lhe reporting period in which the stocks are distributed, they are recognised as an
					expense el the carrying amount ofthe slacks at dishibution.
					Donated goads forresale are measured at fair value on inifial recognifion, which lathe
					expected proceeds from sale lese the expemed costs ofsale, arid recognised in 'Income
					from other trading amlwces' with Ihe corresponding stock recognised in Ihe balance
					slisel. On ils sale Ihe value sfstock is charged against 'Income from other Irading
					activiUes' and Ihe proceeds from sale are also recognised as 'Income from other trading
					activities'.
							Yes	No	N/a
					Goods donated for orvgorng use by Ihe enmity are recognised ss tangible fixed assets
					and induded in the SoFAas incoming resources when receivable.
					Gills in kind forces by the charily ara induded in the SoFAas income Uom donations
					when receivabw.
Donated	services and				Donated services snd fadatles ara Induded In the SOFA when received stthe value	of	Yes	No	N/a
facilifies					Ihe ggl to the chsrhy provided the value ofIhe gift can be measured rafiably.
					Donated mrvlces and facicties that are consumed immediately ma recognised as income		Yes	No	N/a
					wigi an equivalent amount recognised as an expense under the appaprlate heading	in
					the SOFA.
Support coals					The charily has incunsd expenditure on suppoh costs.
Velunteer		help			The value sf any voluntary help received Is nol indudad in ths accounts bul isdesoibed in Ihe trustees' annual apart.		Yes	No	N/a
Income from			interest,		This is indudsd In Ihs accounts when receipt is pmbable and ihe amount receivable	can
royanles	and		dividends		be measured reliably.
Income from			membership		Membership subscrlpUons received in the natura ofa gift ere recognised in Donations		es	No	N/a
subschptions					and Lsgades.
					Membemhip subsmiplions which gives a member the righ to buy services orother		es	o	a
					benefils are recognised as income earned fmm Ihe provision ofgoods and services as
					Income from charhable emivhles.
Semament claims		ofInsurance			insurance dalms ere only Induded In the SoFA when the general Income recognition criteria are mal (510lo 5 12FRS102SDRP) and are induded as an item ofother income in the SoFA		en	No	N/a

fnysstmsnt	fnysstmsnt	gains and	gains and	This indudes any nmllsed or unrealised gains or losses on the sale ofinveslmenle any gain or loss resulting from revaluing inveslmenls to market value at the end of	and the	and the
				year.
2.3EXPENDITURE AND LIABILITIES
Llabglty rscognltlon				Uabgitles are recognised where ills more likely Ihan not that there is a legal or				Yes	No	Nla
				construdive obligation commktlng Ihs dlarity to payout resources and Ihe amount		ofthe
				obligation can be measured with reasonable certainty.
Gavemance costs			and support	upporl costs have been agocaisd between governance costs and other support Governance costs comprise ag costs involving public accountability ofIhe charity and hs compliance with regulagon and good pradlce
				Support costs include central funcgons and have been agocaled lo acgvity cost				Yes	No	Nia
				categones an a be~is consistent with Ihe use ofresources, eg egocsgng properly costs
				by floor wuas, orper capga, stalf costs by Ihe time spent snd other costs by Iheir usage.
Grants whh conmgons		performance		Where Ihe charity gives a grant with condtlons for its payment betrig a specific level service or output to be provided, such grants are only Iecognlsed In Ihe SoFA once recipient ofthe grant has provided Ihs specified service or output.		of lhe
Grants payable without performance condlgons				Where there are no conditions attaching lu Ihe grant that enables the donor charity realisgcagy avoid Ihs commilmenl, a liability fur the full funding obligation must be recognised.	to
Redundancy			cost	The charity made no redundancy payments during the reporiing period.				Yes	No	Nla
Deferred Income				No malarial Item ofdeferred income has been Induded in ths accounts.				Yes	No	Nia
								es	No	N/s
Creditors				The charity has oecitors which are measured al seltlemenl amounts less any trade discourils
Provisions	for lisbgl5es			A gatugty is measured on recognition at gs hisloricai cost and then subsequengy measured at the best estimate ofthe amount required losage lhe obligation al the				Yes	No	Nia
				rsporlfng dale
Basicfinancial Instruments				The chan ty accounts forbasic gnancial instruments an initial recognition as per paragraph 10.7FRS102SORP. Subsequent measurement isas per pamgmphs 11.17 to11.19,FRS102SORP.				Yes	No	Nia
2.4ASSETS
Tangible fixed			assets for	These are capitalised ifthey can be used for more than one year, and costalleasl			~220
use by charity				They are valued al mst,				Yes	No	Nra
				The depreciation rates and methods used aiu disdossd in note 9.2.
Intangible	lixed assets			The charity has intangible fixed assets, that is, non-monetary assets Ihat do nol have				Yes	No	N/a
				physical substance but an: identiliable and are conlroged by the charily through custody or legal nghls. The amorlisariun rates and methods used are disdosed In note 9.5				v' lZZ3
				They are valued at cost.
Heritage assets				The charily hes heritage assets, thetis, non-monetary assets with histori, argstic,
				sdenygc, technological, geophysical or environmental qualities that are held end
				maintained principally for Iheir conhibulion to knowledge end culture. The depredation
				rates and methods used as disclosed in note 9.6.1.4.
								Yes	No	Nre
				They are valued at cost.
Investments				Fixed asset investments in quoted shares, Iraded bonds and similar investments are
				valued el initiagy at cost and subsequently at fair value (their market value) at the year				Yes	No	Nla
				end. The same treatment is applied la unlisted inveslmenls unless fair value cannot		be
				measured reliably in which case ii is measured at cost less impairment.
				Investments held fur resale or pending their sale and cash and cash equivalents with		a
				matunly dale ofless than 1 year are treated as current asset inveslmenls
Stocks and	work In			Stocks held forsale as part ofnonoheritable trade ere measured at Ihe lower orcostornel
proglsss				rsalisabls value.
				Goods orservices provided as pari ofa charitable arriivky are measured at riet realisable			value
				based on the service potential provided by items ofslack.
								es	Nu	Nia
				Work in progress is valued al cost less any foreseeable loss that is likely tu occur on	Ihs contram
				Debtors (induding trade debtors and loans receivable) are measured on inigal recognition			at	Yea	NO	Nia
Dehmm				setgement amount after any trade discounts or amount advanced by the charily. Subsequently,
				they are measured at Ihe cash orother consideration expemed lo be received.
Current asset		Investments		The chanly has has investments which it holds forresale or pending Iheir sale and cash and cash equivalents with a maturity date less Iran one year. These Include cash on deposg and cash equivalents with a maturity dale ofless than one year held for Investmenl purposes rather than to				yes		lda
				meet short lerm cash commitmenls as they fall due.
								Yes	No	Nia

											Prior
Note 6		Analysis of	expenditure
							nllstrictsd
						unrestricted	income	Endowment
						funds	funds	funds	Total funds				yea
		Anal	sis						6			6
Expenditure	on	Incurred seeking donations
raising funds:		Incurred seeking legacies
		Incurred seeking grants
		Operating membership		schemes	and
		social lotteries
		Staging fundraising	events			465				465			296
		HCC Food Vcuchers
		Total expenditure	on raising funds			465				465			296
Expenditure	on	School running costs				98,973			98,973			86,779
charitable		Trips and events
activities
		Clothing				139				139			927
		Snacks/Lunch Club				479				479			426
		Total expenditure activities	on charitable			99,591			99,591			88,132
Sepamte material
item ofexpense
		Total
Other
		Total other expenditure
TOTAL EXPENDITURE						100,056			100,056			88,428

Analysis ofexpend	itur	e on	chadta	ble	activities
								Grant
Activity or programme			Activities		undertaken	directly		fundmg of	Support Costs	Total this year	Total prior year
								activities
Preschool Acavity							98,438		1,153	99,591	88 132
Anil vl 2
Other
Total							98,438		1,153	99,591	8,1
Prior year expenditure		on charitable		activities
can be analysed as	follows:
Within the expenditure		items	above	the
following items are	material:		(please	disclose
Ihe nature, amount	and	any prior year
amounts)

					rase oo				Basis o
			Raising	funds	Activity	Activity 2	Activity 3	Grand total	allocation
	Support	cost							(Describe
	exam	les							method
Administration					1,153			1,153	Direct ic activity
Other
					1,153			1,153
Total

11.1Staff Cost	s
				This year f	Last year E
Salaries and wages				74,056	64,220
Social security	costs			2,721	2,531
Pension costs	(defined contribution	scheme)		2,045	1,577
Other employee	benefits
		Total staff costs		78 822	68 328
Please provide	details ofexpenditure	on staff working for	the	Not applicable
charity whose contracts are with and		are paid by a related	party

Wolo 14 T•ThglblèfiAèd assèts 14.1 CO$tor￿Ulti0rn FL¥lum. MUrw•id Tg141 Th•rth5wyind hlel PJ 10275 7S3 2,102 Addl￿nI Revalua￿8 Tra￿1•r￿. •￿Yo11h9v 102T5 753 2.102 13.120 l42D￿r•￿￿c￿ indIMp￿￿￿￿ts SLtyR SL SLr¢RB ReduG fR6"1 Ov¢rlts( 2$% Aib•gAinkgolth ar lQ27S 7$3 1.$10 12.56D ￿p8￿rnI￿ NJ8ndolthg 1Q2T5 753 12.gL 1&3 N•¢ book bqBinnnsofthoye¥ I￿0￿1h8Y 1&4 tho•ff•ttlfv•dafÈ lappii¢4t4• aSSuThplft?n$ IllllMppJkwW¥ lh# Nulkibl Nu¢•ppJlG CC17aikn

				Amounts	Amounts	falling	falling	due	Amounts	falling due after	falling due after	falling due after
				within		one	ear		mom	than	one	ear
				This year		Last year			This year		Last	year
				E				E	E		8
Accruals	for grants	payable
Bank loans and overdrafts
Trade creditors
Payments	received	on account forcontracts or
performance-related		grants
Accruals	and deferred income			2	178			473
Taxation	and social	security
Other creditom					218
			Total

Movementin deferred income account	Movementin deferred income account	Movementin deferred income account		This year	Last vear
				E	E
Balance	at the start ofthe reporting	period		400
Amounts	added in current period			650	400
Amounts	released to income from	previous	periods	400
Balance	atthe end ofthe reporting	period		650	400

111111111111 111111111111 111111111111 1111111111 111111111111 111111111111

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