Charity number: 1036250
## **Manton Pre-school Association**
**UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31/08/2024**
## **Prepared By:**
A Limond & Associates 21 Manton Hollow Marlborough Wiltshire SN8 1RR
**Manton Pre-school Association**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/08/2024**
## **TRUSTEES**
Patricia Sainsbury
## **REGISTERED OFFICE**
Manton Village Hall Manton Marlborough Wiltshire SN8 4HQ
## **CHARITY NUMBER**
1036250
## **ACCOUNTANTS**
A Limond & Associates 21 Manton Hollow Marlborough Wiltshire SN8 1RR
page 1
## **Manton Pre-school Association**
## **ACCOUNTS**
## **FOR THE YEAR ENDED 31/08/2024**
## **CONTENTS**
||Page|
|---|---|
|Report of the Trustees|3|
|Independent Examiner's Statement|4|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8 to 11|
|Detailed Statement of Financial Activities|10|
page 2
## **Manton Pre-school Association**
## **FOR THE YEAR ENDED 31/08/2024 TRUSTEES' REPORT**
The trustees present their report and accounts for the year ended 31/08/2024
## **PRINCIPAL ACTIVITIES**
The principal activity of the charity in the year under review was Early years education .
## **STRUCTURE GOVERNANCE AND MANAGEMENT**
The organisation is a CIO (Charitable Incorporated Organisation) Pre-school Learning Alliance model CIO constitution for childcare providers.
The trustees are overall from families attending the setting. They are predominantly volunteers and are accepted as trustees as per the rules set out in the contitution.
Activities funded by fundraising, charitable donations, fees and local Government for educational purposes.
Regulated by Ofsted (Office for Standards in Education)
The Charity works for the public benefit having as its objects the development and education of children and young people in a particular way:
- 1) promoting their care and safety
- 2) promoting their educational and perental involvement
- 3) promoting their health and wellbeing
- 4) providing services to support them and their families and carers
- 5) providing services to individuals holding membership of the CIO, and
- 6) furthering the aims of the Pre-school Learing Alliance
The report was prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.
This report was approved by the Board of Trustees on 12/06/2025
Patricia Sainsbury Trustee
page 3
## **Manton Pre-school Association**
## **INDEPENDENT EXAMINER'S STATEMENT**
## **FOR THE YEAR ENDED 31/08/2024**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MANTON PRE-SCHOOL ASSOCIATION**
I report on the accounts of the company for the year ended 31/08/2024 .
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income did not exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ATT .
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **BASIS OF INDEPENDENT EXAMINERS STATEMENT**
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 you as 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 EXAMINERS STATEMENT**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
page 4
**Manton Pre-school Association**
**INDEPENDENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 31/08/2024**
................................................... Date:
A Limond & Associates 21 Manton Hollow Marlborough Wiltshire SN8 1RR 01672 513086
page 5
## **Manton Pre-school Association**
|**Statement of Financial Activities**
**for the year ended 31/08/2024**
**Income**
Income from generated funds
Income from Investments
Income from charitable activities
**Total Income and endowments**
**Expenses**
Costs of generating funds
Expenditure on Raised funds
Expenditure on Charitable activities
**Total Expenses**
**Net gains on investments**
**Net Income**
**Gains/(losses) on revaluation of fixed assests**
**Net movement in funds:**
**Net income for the year**
Total funds brought forward
**Net funds carried forward**|**Unrestric**
**ted funds**
**£**
81
31,326
**31,407**
2,071
29,019
**31,090**
**317**
**317**
12,598
**12,915**|**Restricte**
**d funds**
**£**
-
-
**-**
-
-
**-**
**-**
**-**
-
**-**|**2024**
**Total**
**£**
81
31,326
**31,407**
2,071
29,019
**31,090**
**317**
**317**
12,598
**12,915**|2023
Total
£
-
32,147|
|---|---|---|---|---|
|||||32,147|
|||||2,372
28,665|
|||||31,037|
|||||1,110|
|||||1,110
11,488|
|||||12,598|
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
page 6
## **Manton Pre-school Association**
## **BALANCE SHEET AT 31/08/2024**
|**BALANCE SHEET AT 31/08/2024**|||||
|---|---|---|---|---|
|**Notes**
**CURRENT ASSETS**
Cash at bank and in hand
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CAPITAL AND RESERVES**
**Unrestricted funds**
**5**
General fund|12,915
12,915|**2024**
**£**
12,915
12,915
12,915
12,915|12,598
12,598|2023
£
12,598|
|||||12,598|
|||||12,598|
|||||12,598|
For the year ending 31/08/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
## **Approved by the board of trustees on 12/06/2025 and signed on their behalf by**
.............................
Patricia Sainsbury
Trustee
page 7
## **Manton Pre-school Association**
## **NOTES TO THE ACCOUNTS**
**FOR THE YEAR ENDED 31/08/2024**
## **1. ACCOUNTING POLICIES**
## **1a. Basis Of Accounting**
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **1b. Incoming Resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **1c. Resources Expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **1d. Allocation And Apportionment Of Costs**
All costs relate to the single activity of the charitable company and are recognised accordingly.
## **1e. Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
## **1f. Turnover**
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
page 8
## **Manton Pre-school Association**
## **2. EMPLOYEES**
|**2. EMPLOYEES**|||
|---|---|---|
||**2024**|2023|
||**No.**|**No.**|
|Average number of employees|2|3|
|**3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
||**2024**|2023|
||**£**|£|
## **4. LIMITED BY GUARANTEE**
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £, to the company should it be wound up. At 31/08/2024 there were members.
## **5. UNRESTRICTED FUNDS**
|General fund
**6. RESTRICTED FUNDS**|**Brought**
**forward**
**£**
12,598|**Incoming**
**resource**
**s**
**£**
31,409|
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
(31,092)
-
(31,092)
-
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**|
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
(31,092)
-
(31,092)
-
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**|**Carried**
**forward**
**£**
12,915|
|---|---|---|---|---|---|
||12,598|31,409||-|12,915|
||**Brought**
**forward**
**£**|**Incoming**
**resource**
**s**
**£**|||**Carried**
**forward**
**£**|
page 9
## **Manton Pre-school Association**
|**Incoming Resources**
**for the year ended 31/08/2024**
**Incoming resources**
**Incoming resources from generated funds**
**Charitable Activity**
Local Authority funding
Fundraising and Donations|26,412
531|**2024**
**£**
81
26,943
31,326
31,407|24,412
234|2023
£|
|---|---|---|---|---|
|||||-|
|||||24,646|
|||||32,147|
|||||32,147|
page 10
## **Manton Pre-school Association**
|**Expenses**
**for the year ended 31/08/2024**
**Expenses**
**Costs of generating funds**
**Costs Of Generating Voluntary Income**
Toys and Materials
General expenses
Food and snacks
**Charitable Activities**
**Main purpose**
Rent
Wages - regular
Recruitment & DBS checks
Training
Insurance
Telephone & Internet
Ofsted fees
PAT Testing
Sundry expenses|**2024**
**£**
810
761
500
2,071
2,071
3,444
23,862
8
17
847
620
50
68
103
29,019
31,090|2023
£
961
854
557|
|---|---|---|
|||2,372|
|||2,372|
|||2,128
24,648
56
360
809
531
50
83
-|
|||28,665|
||||
|||31,037|
page 11