2023-08-31-accounts - Dicker House Nursery Group

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Dicker House Pre-School Registered charity number 1036414

Report and accounts for the year ended 31 August 2023

Dicker House Pre-School Trustees' Annual Report for the year ended 31 August 2023

The management committee present their report together with the financial statements for the year ended 31 August 2023.

Constitution and terms of reference

This unincorporated charity was established by a scheme approved and sealed by the Charity Commissioners on 26 January 1994.

The charity's registration number is 1036414

Committee of management

The committee who held office during the year were as follows:

Beverley Thring	Victoria Horrocks
Gemma Walker	Amanda Stephenson
Jade Merret	Julia Thomas
Dominique Carter	Matthew Newman
Stefanie Kemsley	Natalie Blackman

Structure, governance and management

The charity is governed by a constitution which was re-adopted at an AGM on 24 May 2010 and the charity is constituted by trust. Trustees are appointed and reappointed annually at the AGM.

The charity has several policies which govern in operation, these policies cover admissions, discipline, child protection, equal opportunities, child placements and staff training and development. The policies are reviewed regularly both by the staff and management committee to ensure they are both appropriate and adequate.

Criminal Records Bureau checks are carried out prior to commencement of employment or trusteeship.

The charity is a member of the Early Years alliance, a national body which helps parents to understand and provide for the needs of their children. The PSLA, together with other academic bodies, assists us with staff training and also in a advisory capacity.

All members of the management committee give their time voluntarily and receive no remuneration, they all make a significant contribution to the successful running of the charity, in particular by regularly attending management meetings to ensure the charity is operated appropriately and any issues are quickly and adequately resolved.

Objectives and activities

The Dicker House Pre-School was established to provide pre-school learning .The objectives of the charity during the year were as follows:

Develop and motivate all of our children to the fullest possible extent.

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Dicker House Pre-School Trustees' Annual Report for the year ended 31 August 2023

Provide a safe and comfortable environment for all children.
Educate and encourage parents to understand and provide for the needs of their children through community groups.
The aim of this committee is to maintain the playgroup in a sound environment and in accordance with all statutory requirements.
Ensure the reserves of the charity increase or do not fall below the contingent level set by the management committee, of approximately three months' salary costs.

Public benefit

The charity provides benefit to the public by offering placements to both state funded and non-funded children, and also to children from all backgrounds and abilities.

Achievements and performance

The charity has continued on from previous years to provide an enjoyable and safe environment whilst ensuring the development of the children also remains at the highest possible standard. In response to the popularity of the charity and thus the level of its children, staff levels and cost have also increased but are covered by the level of income.

The management committee strongly believe that success of the charity is as a result of the hard work and dedication of the charity staff and the management committee itself.

Financial review

Total income for 2022/23 was £148,601 compared to £87,685 in 2021/22. We ended the year with a surplus of £23,769 compared to £8,191 deficit last year. The surplus was due to an increase in fees income. We ended the year with monies held at the bank of £133,897 compared to £109,596 last year. The end result was that reserves have increased to £129,546 from £105,777 last year, this comfortably covering the charity's objective of three months' salary.

The charity's main source of income comes from fees, both from the West Sussex County Council for children eligible for funding under the Early Years Foundation Stage free entitlement scheme and from parents of younger children.

Income from fundraising activities is used primarily to improve the environment and resources available to the children at the pre-school, any surplus is used to increase the contingency fund.

Signed on behalf of the committee

…………………………………………………………………………………… ……………………………………. (Chair) (Date)

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Dicker House Pre-School Independent examiner's report to the trustees of Dicker House pre-School for the year ended 31 August 2023

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2023 which are set out on pages 4 to 7.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the charity as required by section 130 of the Act;

the accounts do not accord with those records; or
the accounts do 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 no concerns and 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.

27[th] June 2024

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Dicker House Pre-School Revenue account For the year ended 31 August 2023

Dicker House Pre-School Revenue account For the year ended 31 August 2023
Other income Fundraising Donations Grants Clothing Other income Bank interest 3 DIRECT CHARITABLE EXPENDITURE Nursery toys & consumable Advertising Insurance Subscriptions General supplies Salaries Pensions R&R Printing, Postage & Stationery Computer expenses Other Legal & Professional Accountancy Rent Training Clothing Telephone Bank Charges Depreciation Note TOTAL REVENUE SURPLUS/(LOSS) FOR THE YEAR Income Fees Registration fees	3,512 - - 572 - 20 4,104 1,806 135 112 1,332 2,268 90,928 489 1,325 273 1,832 - 3,517 275 17,280 1,671 819 112 106 552 124,832 143,360 1,137 144,497 148,601 £ 23,769 2023 £ £	3,056 343 - 465 50 - 3,914 712 120 109 1,085 4,610 69,223 414 57 447 328 121 2,667 660 11,880 1,252 1,455 - 736 95,876 82,931 840 83,771 87,685 £ (8,191) 2022 £ £
	3,512 - - 572 - 20	3,056 343 - 465 50 - 712 120 109 1,085 4,610 69,223 414 57 447 328 121 2,667 660 11,880 1,252 1,455 - 736	3,056 343 - 465 50 -
	1,806 135 112 1,332 2,268 90,928 489 1,325 273 1,832 - 3,517 275 17,280 1,671 819 112 106 552

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Dicker House Pre-School Statement of assets and liabilities Year ended 31 August 2023

130,569 3,246 82 1,258 135,155 6,669 320 275 7,264 105,777 23,769 £ 129,546 1,655 136,810 £ 129,546 2023 £ £	105,395 4,173 28 - 109,596 5,132 215 678 6,025 113,968 (8,191) £ 105,777 2,206 111,802 £ 105,777 2022 £ £	105,395 4,173 28 - 109,596 5,132 215 678 6,025 113,968 (8,191) £ 105,777 2,206 111,802 £ 105,777 2022 £ £
6,669 320 275	5,132 215 678

		£ 105,777

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Dicker House Pre-School Notes to the accounts Year ended 31 August 2023

Note

1 Accounting policies
1.1 Basis of preparation
The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. The financial statements have been prepared in accordance with the Statement of Recommended Practice, "Accounting and Reporting by Charities" (SORP 2005) issued in March 2005, UK accounting standards and charities Act 2011.
1.2 Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reports gross in the SOFA. Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

1.3 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.

1.4 Tangible fixed assets and depreciation

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over their expected useful economic lives as follows:

2	Fixed Assets Cost at 01/09/2022 Additions Disposals Cost at 31/08/2023 Canopy Shed 6,507 3,558 - - - - 6,507 3,558 Depn at 01/09/2022 Charge Disposals Depn at 31/08/2023 25% RB 25% RB 6,302 1,557 51 500 - - 6,353 2,057 NBV at 31/08/2023 154 1,501 Canopy 25% on a reducing balance NBV at 31/08/2022 205 2,001	1,655 Total 10,065 - - 10,065 25% RB 7,859 551 8,410
		2,206

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Dicker House Pre-School Notes to the accounts Year ended 31 August 2023

4 5 6 Note 3	Fees for examination of the accounts Independent examiner's fee Staff costs Creditors: amounts falling due within one year Trade creditors Other creditors Accruals Gross salaries Pension costs Fundraising activities Income Expenditure 75.00 1,915.00 - 61.00 335.00 - 1,126.00 Photos The Co-op scheme Tesco Blue Chip Easy fundraising Jolly jars Quiz night Other 3,512.00 0.00	Income Expenditure 75.00 1,915.00 - 61.00 335.00 - 1,126.00	2023 Net 75.00 1,915.00 - 61.00 335.00 - 1,126.00 3,512.00	2022 Net 107.00 270.00 750.00 123.00 202.00 837.00 767.00
		3,512.00 0.00		3,056.00
			2023 6,669.00 320.00 275.00 7,264.00 2023 90,928.00 489.00 91,417.00 2023 275.00	2022 5,132.00 215.00 678.00 6,025.00 2022 69,223.00 414.00 69,637.00 2022 660.00

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