Charity registration number: 1036652
## Sennen & Land's End Pre-School
Annual Report and Financial Statements
for the Year Ended 31 August 2024
## **Sennen & Land's End Pre-School**
## **Contents**
|**Contents**||
|---|---|
|Reference and Administrative Details|1|
|Trustees' Report|2 to 3|
|Independent Examiner's Report|4|
|Receipts and payments accounts|5|
|Statement of assets and liabilities|6 to 7|
|Notes to the Financial Statements|8 to 9|
## **Sennen & Land's End Pre-School**
## **Reference and Administrative Details**
## **Charity Registration Number**
1036652
## **Trustees**
Gemma Willis Danielle Gorman Elise Wilson
## **Principal Office**
Blue Haven Community Building Sennen Penzance Cornwall TR19 7AS
## **Accountants**
Crane & Johnston C&J Ltd 11 Alverton Terrace Penzance Cornwall TR18 4JH
## **Bankers**
Lloyds Bank Plc Market House Penzance Cornwall TR18 2TN
Page 1
## **Sennen & Land's End Pre-School**
## **Trustees' Report**
The trustees, present the annual report together with the financial statements of the charity for the year ended 31 August 2024.
## **Objectives of the charity**
The aim of the pre-school is 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: a) offering appropriate play facilities and training courses, 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 b) 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 c) instigating and adhering to and furthering the aim of the Pre-School Learning Alliance. The accounts comply with current statutory requirements and the charity's governing documents, the constitution adopted 7 June 1993, as amended on 9 February 2010 and 1 November 2011, and the Charities Act.
## **Review of Activities**
During the year, the charity continued to run the pre-school nursery.
This year we continued to see a steady rise in numbers, with the Pre School operating 5 days a week.
The Pre School remained at the Blue Haven Community Building.
Work continued with a view to relocating to our own building.
During the year we raised £1,281.83 in local fundraising events.
The Pre School was also awarded a grant of £13,000 towards the re-location project.
Our main source of income remained the Cornwall Council early years funding and staff wages remained our highest expenditure.
The difficult decision to close the Pre-School in July 2025 was made in the Spring of 2025. Further details concerning this can be found in note 5 of the financial statements.
## **Public benefit**
The trustees confirm that they have referred to the guidance contained in the Charity Commission general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities and projects.
Our main activities and who we aim to help are outlined above.
## **Level of Reserves**
At 31 August 2024 the charity held £23,804 of unrestricted funds. These funds were held in order to meet any unforeseen expenditure that may occur, and are likely to be utilised during the closure process.
Page 2
## **Sennen & Land's End Pre-School**
## **Trustees' Report**
## **Risk Management**
The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate our exposure to the major risks.
The annual report was approved by the trustees of the charity on 19 June 2025 and signed on its behalf by:
Page 3
## **Sennen & Land's End Pre-School**
## **Independent Examiner's Report to the trustees of Sennen & Land's End Pre-School ('the Charity')**
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 August 2024.
## **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
I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of Sennen & Land's End Pre-School as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records.
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.
...................................... Neil Hallam FCCA
Crane & Johnston Chartered Certified Accountants
11 Alverton Terrace Penzance Cornwall TR18 4JH
20 June 2025
Page 4
## **Sennen & Land's End Pre-School**
## **Receipts and Payments Account Year Ended 31 August 2024**
||**Total**
**Total**|
|---|---|
||**Unrestricted**
**Restricted**
**2024**
**2023**|
||**£**
**£**
**£**
**£**|
|**RECEIPTS:**||
|**Receipts from charitable**||
|
**activities**||
|Pre-school fees|8,558
-
8,558
14,421|
|Early years grants|53,501
-
53,501
27,935|
|Grants received|-
13,000
13,000
-|
|Fund raising|1,282
-
1,282
1,514|
|Grants received|374
-
374
1,624|
|Interest received|174
-
174
2|
|Total income||
||63,889
13,000
76,889
45,496|
|**LESS: PAYMENTS**||
|**Costs of charitable activities**||
|||
|Wages and salaries|(42,580)
-
(42,580)
(34,564)|
|Pensions|(538)
-
(538)
(304)|
|Resources and equipment|(2,100)
-
(2,100)
(755)|
|Staff training|(130)
-
(130)
(174)|
|Telephone|(133)
-
(133)
(118)|
|Light and heat|(486)
-
(486)
(459)|
|Insurance|(1,132)
-
(1,132)
(1,042)|
|Sundry expenses|(100)
-
(100)
(567)|
|Printing, postage and stationery|(19)
-
(19)
(15)|
|Subscriptions|(40)
-
(40)
(40)|
|Accountancy fees|(1,984)
-
(1,984)
(1,200)|
|**Asset purchases**||
|||
|Buildingand relocation costs|(1,602)
-
(1,602)
(2,159)|
|**Total expenditure**||
||(50,844)
-
(50,844)
(41,397)|
|Net income||
||13,045
13,000
26,045
4,099|
|**NET RECEIPTS FOR THE YEAR**||
||13,045
13,000
26,045
4,099|
|**Reconciliation of funds**||
|Cash funds brought forward||
||10,759
-
10,759
6,660|
|Cash funds carried forward||
||23,804
13,000
36,804
10,759|
The notes on pages 8 to 9 form an integral part of these financial statements. Page 5
## **Sennen & Land's End Pre-School**
## **(Registration number: 1036652) Statement of assets and liabilities as at 31 August 2024**
|**Statement of assets and liabilities as at**|**31 August 2024**|
|---|---|
||**2024**
**2023**|
||**£**
**£**|
|**Monetary assets**||
|||
|Treasurers bank account|1,742
9,265|
|Savings bank account|32,433
259|
|Cash in hand|2,629
1,235|
||36,804
10,759|
|**Funds of the charity:**||
|**Restricted income funds**||
|||
|Restricted funds|13,000
-|
|**Unrestricted income funds**||
|||
|Unrestricted funds|23,804
10,759|
|**Total funds**||
||36,804
10,759|
|**Assets retained for the charity's own use**||
|**Fixed assets**
**Fund**
**Cost**|**Acquired**|
|**£**||
|Building
Unrestricted
8,496|31.8.13|
|Relocation costs
Unrestricted
2,327|31.8.15|
|Relocation costs
Unrestricted
460|31.8.16|
|Computer
Unrestricted
341|31.8.16|
|Relocation costs
Unrestricted
438|31.8.17|
|New building
Unrestricted
2.118|31.8.17|
|New building
Restricted
10,000|31.8.17|
|Relocation costs
Unrestricted
149|31.8.18|
|Relocation costs
Unrestricted
2,472|31.8.19|
|Relocation costs
Unrestricted
651|31.8.20|
|Relocation costs
Unrestricted
2,637|31.8.21|
|Relocation costs
Unrestricted
3,558|31.8.22|
|Relocation costs
Unrestricted
2,159|31.8.23|
|Relocation costs
Unrestricted
1,602|31.8.24|
The notes on pages 8 to 9 form an integral part of these financial statements. Page 6
## **Sennen & Land's End Pre-School**
## **(Registration number: 1036652) Statement of assets and liabilities as at 31 August 2024**
||**2024**|**2023**|**2023**|
|---|---|---|---|
|**Creditors**|**£**|**£**||
|Other creditors|1,552||1,936|
|Grant repayable|13,000||-|
||14,552||1,936|
The financial statements on pages 5 to 9 were approved by the trustees, and authorised for issue on 19 June 2025 and signed on their behalf by:
The notes on pages 8 to 9 form an integral part of these financial statements. Page 7
## **Sennen & Land's End Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2024**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared on the Receipts and Payments basis as allowed under the Charities Act 2011.
## **Basis of preparation**
Sennen & Land's End Pre-School meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Receipts**
Receipts are the total amounts received by the charity for goods and services provided to the public. Any donations and covenants have been included in the accounts when received.
## **2 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees, nor any persons connected with them, have received any reimbursed expenses from the charity during the year.
## **3 Staff costs**
|**3**
**Staff costs**||
|---|---|
||**2024**
**2023**|
||**No**
**No**|
|Average number of employees during the year|4
4|
No employee received emoluments of more than £60,000 during the year.
## **4 Independent examiner's remuneration**
During the year, the charity made payments to Crane & Johnston for £720 in respect of their external scrutiny of the accounts and £761 in respect of payroll services
Page 8
## **Sennen & Land's End Pre-School**
## **Notes to the Financial Statements for the Year Ended 31 August 2024**
## **5 Events after the balance sheet date**
As reported earlier in this report the trustees and staff had planned to raise sufficient grant funding to enable the Pre-School to move to a fully refurbished premises in 2025. Recently the trustees were informed that the final funding bid to enable this to happen was not successful.
The Pre-School is unable to continue to operate from its current venue and therefore the difficult decision has been made to close the Pre-School in July 2025.
The trustees are pleased that the local primary school is able to accommodate those children who attend the Pre-School from September 2025.
The trustees and their advisers will work to close the charity with any surplus funds on closure being distributed in accordance with the constitution.
As a result of the closure, a grant received of £13,000 from Sennen Parish Council in respect of the planned relocation works has been repaid since the year-end. Therefore this is included as a creditor in the statement of assets and liabilities as at 31st August 2024.
Page 9