**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. Page 1 ## **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)** Page 2 ## **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: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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 Page 3 ## **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
||| Page 4 ## **Dicker House Pre-School Statement of assets and liabilities Year ended 31 August 2023** |**CURRENT ASSETS**
Bank account
Fundraising account
Petty cash
Debtors
**CURRENT LIABILITIES**
Trade creditors
Other creditors
Accruals
**GENERAL FUND**
Brought forward
Surplus for the year
Note
2
**GROSS ASSETS**
**NET ASSETS**
**FIXED ASSETS**
Canopy and shed|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**
**£**
**£**|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**
**£**
**£**|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**| Page 5 ## **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| Page 6 ## **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| Page 7