## **Aveton Gifford Pre-School**
**Registered Charity no. 1035567**
## **Accounts**
**31 August 2022**
## **Aveton Gifford Pre-School Contents**
||**Page**|
|---|---|
|**Trustees report**|**1**|
|**Independent examiner's report**|**2**|
|**Receipts and payments account**|**3**|
|**Statement of assets**|**4**|
|**Notes to the accounts**|**5**|
## **Aveton Gifford Pre-School**
## **Trustees report**
The trustees present their report and accounts for the year ended 31 August 2022.
## **Structure, governance and management**
The Aveton Gifford pre-school, out of school club + toddler group (The pre-school) is a body in membership of the Early Years Alliance (membership number 12190) and was constituted on 19 October 2009.
The overall management and control of the pre-school rests with the individual members of the pre-school's management committee. As well as being responsible for the management of the pre-school the committee members are also the charity trustees of the pre-school.
## **Aims**
The aims of the pre-school are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by: - offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to 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 of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas; -instigating and adhering to and furthering the aims and objects of the pre-school learning alliance.
## **Committee members and trustees**
The following persons served as committee members and trustees during the year.
## **Committee members**
**S. Heywood (Chair )**
**C. Butt (Deputy Chair)**
**A.Clayton (Secretary)**
**K. Smerdon**
**K. Musgrave H. Randall S.Howard Jones (Treasurer)**
The following trustees have a specific responsibility for looking after the interests of the pre-school building.
**T Abrahall J Neal P Powell**
This report was approved by the committee members and signed on their behalf.
**S. Heywood Chair**
## **Aveton Gifford Pre-School Independent examiner's report to the Trustees of Aveton Gifford Pre-School**
I report on the accounts of the pre-school for the year ended 31 August 2022, which are set out on pages 3 to 6.
## **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 the year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the 2011 Act, to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required for 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 matter has come to my attention:**
- a) which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or
- b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **C.P.Thomson**
2
## **Aveton Gifford Pre-School Receipts and payments account for the year ended 31 August 2022**
|||**Notes**|**2022**|**2021**|
|---|---|---|---|---|
||||**£**|**£**|
||**Income**|**3**|**97,734**|**71,339**|
||**Other income**|**3**|**4,596**|**5,122**|
||||**102,330**|**76,461**|
||**Expenses**||||
||**Expenditure related to pre-school and**||||
||**fundraising activities**|**3**|**82,322**|**75,287**|
||**Surplus (Loss)before depreciation**||**20,008**|**1,174**|
||**Depreciation charge**||**2,218**|**2,104**|
||**(Defcit) /Excess of income over**||||
|3|**expenditure**||**17,790**|**(930)**|
3
## **Aveton Gifford Pre-School Statement of Assets as at 31 August 2022**
|**Notes**|**2021**|**2020**
**£**
**257,396**
**36,667**
**294,063**
**75,765**
**218,298**
**294,063**|
|---|---|---|
||**£**||
|**Fixed assets**|||
|**Buildings and equipment**
**4**|**251,525**||
|**Current assets**|||
|**Current account**
**31,567**|**12,712**||
|**Deposit account**
**23,085**|**23,073**||
|**Children’s centre current**
**account**
**882**|**882**||
|**Petty cash**
**-**|**-**||
|**Debtors - fees**
**-**|**-**||
|**55,534**|**36,667**||
|**Current liabilities**|||
|**Tax and social security**
**-**|**-**||
|**Pension liability**|**-**||
|**-**|**-**||
|**Net current assets**|**55,534**||
|**Net assets**|**307,059**||
|**Funds account**
**5**|||
|**Unrestricted income fund**|**90,875**||
|**Restricted capital fund**|**216,184**||
||**307,059**||
**We approve the accounts and acknowledge our responsibility for them, including the appropriateness of the accounting basis and for providing all the information and explanations necessary for their compilation.**
**S. Heyw ood**
**Chair**
## **Aveton Gifford Pre-School Notes to the receipts and payments account for the year ended 31 August 2022**
- 1 **Accounting basis**
The accounts have been compiled on a receipts and payments basis.
## 2 **Depreciation**
Depreciation has been provided on the assets to write them off over their estimated useful lives
New Building - 50 years ( Charged to Restricted fund) Fixtures and fittings 10 years Summer house 5 years Digital camera 5 years
## **3 Receipts and payments account analysis**
|||**2021**|**2021**|**2020**|**2020**|
|---|---|---|---|---|---|
|||**£**||**£**||
|**Income**||||||
|Fees from parents &
toddlers||26,945
||25,929||
|Fundraising||973||2,283||
|Early years grants||69,816||43,127||
|||**97,734**||**71,339**||
|**Other Income**||||||
|Sweatshirts, photos|||521||247|
|EDF Energy|||1,544||2,335|
|Furlough payments|||2,500||2,538|
|Bank Interest|||31||2|
||||**4,596**||**5,122**|
|**Expenditure**||||||
|Salaries and pension||68,950||66,432||
|Milk and apples||285||176||
|Premises||2,829||1,398||
|Insurance||1,384||1,224||
|Consumables and
equipment
replacements||3,504||2,461||
|Fundraising expenses||||20||
|Telephone and internet||2,953||2,200||
|Subscriptions||431||337||
|Sweatshirts and
uniforms||646||611||
|Training||434||162||
|Postage and stationery||546||190||
|Sundries||360||76||
|**Expenses before**
**depreciation**|**82,322**|||**75,287**||
|**Depreciation**|**2,218**|||**2,104**||
|||||||
## **Aveton Gifford Pre-School Notes to the statement of assets for the year ended 31 August 2022**
## **4 Fixed Assets**
**----- Start of picture text -----**
Land New Building Fixtures & Summer Digital camera Total
fittings House
Cost B Fwd 24,715 239,709 7,691 6,427 250 278,792
Cost in year 1,139 1,
13
9
Cost carried fwd 24,715 239,709 8,830 6,427 250 27
9,
93
1
Depreciation - 14,382 2,045 4,817 15021
B fwd ,3
94
Charge in year - 4,794 883 1,285 50 7,
01
2
Depreciation - 19,176 2,928 6,102 200 28
Carried fwd ,4
06
Net Book Value 24,715 225,327 5,646 1,610 100 25
B Fwd 7,
39
6
Net Book Value 24,715 220,533 5,902 325 50 25
Carried Fwd 1,
52
5
**----- End of picture text -----**
|**5. **|**Movement of funds**|**2022**|**2022**|**2022**|**2021**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|
|||**Restricted **|**Unrestricted**|**Total**|**Total**|
|||**building**||||
|||**fund**|**funds**|**Funds**|**Funds**|
|**At 1 September 2021**|**218,298**|**75,765**|**294,063**|**299,787**|
|---|---|---|---|---|
|**(Defcit)/Surplus for**
**the year**|**-**|**20,008**|**20,008**|**1,174**|
|**Depreciation charge**|**(4,794)**|**(2,218)**|**(7,012)**|**(6,898)**|
|**Transfer**|**2,680**|**(2,680)**|||
|**At 31 August 2022**|**216,184**|**90,875**|**307,059**|**294,063**|