## **Little Nippers Pre-School**
## **C/O Python Hill Academy Kirklington Road**
## **Rainworth**
**Notts.**
## **NG21 0JZ**
## **Registered Charity Number 1036702**
## **Ofsted Registration Number EY335257**
## **Trustees Annual Report For the year ended 31 August 2022**
**Full name:** Little Nippers Preschool.
**Registered Charity Number :** 1036702 **Governing Document:** The charity is operated under the rules of its constitution adopted 30[th] September 1985, amended 12[th] June 2006 and 24[th] June 2010.
**Trustees:** Little Nippers Pre-School Management Committee **Chairperson** Barbie Jan Harris **Treasurer** Wendy Moakes **Secretary** Wendy Goodman
**Principal address** The Python Hill Academy Kirklington rd Rainworth
NG21 0JZ
## **Bankers**
Santander, Bridle Road, Bootle, L304GB
## **Aims and Organisation**
The main aim of the charity is to enhance the development and education of children under statutory school age. Overall management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Constitution. Day to day project activity is managed by paid staff.
## **Review of activities and achievements during the period**
Little Nippers Preschool serves the local area and welcomes children between the ages of 2 and 5 years, until they enter full time education. Our aim is for all children in our environment to feel safe and valued, with our objectives being that children should develop independence, social skills and knowledge through play. Little Nippers Pre-School provides a stimulating place for children to learn and expand their experiences between home and school. Activities are varied and imaginative, encouraging children to learn at their own pace. Pre-School sessions typically include circle time, outdoor play, including our mud kitchen, (weather permitting), story time, song time and snack, as well as free play. Little Nippers Preschool offers childcare between 8.45am and 3.15pm Monday to Friday, during school term times, with a breakfast club offered between 8am and 8.45. The Pre-School is run by a voluntary Management Committee who ensures that Pre-School stays rooted in our community and reflects the needs of the children. An OFSTED inspection is due in the near future, it is hoped by all concerned that the outcome remains good.
## **Review of finances**
The accounts for the period 01-09-2021 to 31-08-2022 were presented and compared with the previous year. Rent continues to be increased annually by The Forge Trust, this together with the increase in minimum wages and the rising cost of living means that we are constantly reviewing the cost paid, by parents and carers, for sessions. Finances will continue to be reviewed at every committee meeting with particular consideration given to staffing levels and staff: children ratio’s.
I declare, in my capacity of charity trustee, that the trustees have approved the report above and that they have authorised me to sign it on their behalf.
Signed..................................................................... Date.............................................
Barbie Jan Harris. Chairperson, on behalf of Little Nippers Preschool Management Committee.
8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN 01623 409551
26 Market Place Huthwaite Sutton in Ashfield Nottinghamshire NG17 2QX 01623 405571
Mrs Wendy Moakes Python Hill Primary School Kirklington Road Rainworth Mansfield, Notts NG21 0JZ Little Nippers Pre-school
05 June 2023
Dear Wendy,
## **Accounts for Period ended 31/08/2022**
Your accounts for Little Nippers Pre-school for the period ended 31/08/2022 have been sent to you by via Legalesign for electronic signature.
Please review the accounts carefully and if you are happy that the accounts can be approved please complete the e-sign process.
Please do not hesitate to contact us if you have any queries.
Yours sincerely,
Andrew Brealey
Email: admin@brealeyandnewbury.co.uk Web: www.brealeyandnewbury.co.uk Fax: 01623 409550
Andrew Brealey is licenced and regulated by AAT under licence number 646
Partners: A.K. Brealey BSc (Hons) M.A.A.T., S. Newbury
## **Little Nippers Pre-school**
## **Charity No. 1036702**
## **Trustees' Report and Unaudited Accounts**
**31 August 2022**
**Little Nippers Pre-school Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Statement of Cash flows|14|
|Notes to the Accounts|7 to 13|
|Detailed Statement of Financial Activities|15 to 16|
Page 1
**Little Nippers Pre-school Trustees Annual Report**
## Little Nippers Pre-school
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 August 2022.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 1036702**
## **Principal Office**
C/O Python Hill Academy Kirklington Road Rainworth Nottinghamshire NG21 0JZ
## **Trustees**
The following trustees served during the year:
W. Goodman B.J. Harris W. Moakes
## **Accountants**
Brealey and Newbury Accountants 8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN
## **Bankers**
Santander Bridle Road Bootle L304GB
## **OBJECTIVES AND ACTIVITIES**
The main aim of the charity is to enhance the development and education of children under statutory school age. Overall management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Constitution. Day to day project activity is managed by paid staff.
## **ACHIEVEMENTS AND PERFORMANCE**
Page 2
## **Little Nippers Pre-school**
## **Trustees Annual Report**
Little Nippers Preschool serves the local area and welcomes children between the ages of 2 and 5 years, until they enter full time education. Our aim is for all children in our environment to feel safe and valued, with our objectives being that children should develop independence, social skills and knowledge through play. Little Nippers Pre-School provides a stimulating place for children to learn and expand their experiences between home and school. Activities are varied and imaginative, encouraging children to learn at their own pace. Pre-School sessions typically include circle time, outdoor play, including our mud kitchen, (weather permitting), story time, song time and snack, as well as free play. Little Nippers Preschool offers childcare between 8.45am and 3.15pm Monday to Friday, during school term times, with a breakfast club offered between 8am and 8.45. The Pre-School is run by a voluntary Management Committee who ensures that Pre-School stays rooted in our community and reflects the needs of the children. An OFSTED inspection is due in the near future, it is hoped by all concerned that the outcome remains good.
## **FINANCIAL REVIEW**
The accounts for the period 01-09-2021 to 31-08-2022 were presented and compared with the previous year. Rent continues to be increased annually by The Forge Trust, this together with the increase in minimum wages and the rising cost of living means that we are constantly reviewing the cost paid, by parents and carers, for sessions. Finances will continue to be reviewed at every committee meeting with particular consideration given to staffing levels and staff: children ratio’s.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is operated under the rules of its constitution adopted 30th September 1985, amended 12th June 2006 and 24th June 2010.
## **Statement of trustees' responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
W. Moakes Trustee 31 August 2022
Page 3
**Little Nippers Pre-school Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Little Nippers Pre-school**
I report to the trustees on my examination of the financial statements of Little Nippers Pre-school for the year ended 31 August 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 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 can 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:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Andrew Brealey AAT Brealey and Newbury Accountants 8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN 31 August 2022
Page 4
**Little Nippers Pre-school Statement of Financial Activities for the year ended 31 August 2022**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
**Total**
**Expenditure on:**
Raising funds
5
Other
6
**Total**
Net gains on investments
**Net income**
7
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Total funds**|**Total funds**|
|---|---|---|---|---|
|||**2022**|**2022**|**2021**|
|||**£**|**£**|**£**|
||||||
|||858|858|1,201|
|||176,203|176,203|154,399|
|||177,061|177,061|155,600|
||||||
|||2,142|2,142|2,046|
|||163,508|163,508|146,078|
|||165,650|165,650|148,124|
|||-|-|-|
|||11,411|11,411|7,476|
|||-|-|-|
|||11,411|11,411|7,476|
||||||
|||11,411|11,411|7,476|
||||||
|||46,862|46,862|39,386|
|||58,273|58,273|46,862|
||||||
||||||
||||||
Page 5
**Little Nippers Pre-school Balance Sheet at 31 August 2022**
|**Charity No. 1036702**
**Fixed assets**
Tangible assets
9
**Current assets**
Cash at bank and in hand
**Creditors:**Amount falling due within one year
10
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
11
**Unrestricted funds**
11
General funds
**Reserves**
11
**Total funds**|**2022**
**£**
11,053
11,053
47,976
47,976
(756)
47,220
58,273
58,273
58,273
58,273
58,273
58,273|**2021**
**£**
7,975|
|---|---|---|
|||7,975
39,607|
|||39,607
(720)|
|||38,887
46,862|
|||46,862|
|||46,862|
|||46,862|
|||46,862|
|||46,862|
Approved by the trustees on 31 August 2022
And signed on their behalf by:
W. Moakes Trustee 31 August 2022
Page 6
**Little Nippers Pre-school Notes to the Accounts**
## **for the year ended 31 August 2022**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
**Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
- Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 7
**Little Nippers Pre-school Notes to the Accounts**
## **Expenditure**
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Equipment 18%% Reducing Balance
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Page 8
**Little Nippers Pre-school Notes to the Accounts**
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 9
**Little Nippers Pre-school Notes to the Accounts**
## 2 **Statement of Financial Activities - prior year**
|2
**Statement of Financial Activities - prior year**||||
|---|---|---|---|
|**Income and endowments from:**
Donations and legacies
Charitable activities
**Total**
**Expenditure on:**
Raising funds
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from donations and legacies**
Donations
4
**Income from charitable activities**
Notts County
Council/Government
Funding/Special Needs
Parents Fees
Unifrom Sales
Holiday Club|**Unrestricted**
**£**
858
858
**Unrestricted**
**£**
144,845
26,846
286
4,226
176,203|**Unrestricted**
**funds**
**2021**
**£**
1,201
154,399
155,600
2,046
146,078
148,124
7,476
7,476
7,476
39,386
46,862
**Total**
**2022**
**£**
858
858
**Total**
**2022**
**£**
144,845
26,846
286
4,226
176,203|**Total funds**
**2021**
**£**
1,201
154,399|
||||155,600
2,046
146,078|
||||148,124|
||||7,476|
||||7,476|
||||7,476
39,386|
||||46,862|
||||**Total**
**2021**
**£**
1,201|
||||1,201|
||||**Total**
**2021**
**£**
135,130
15,361
897
3,011|
||||154,399|
Page 10
**Little Nippers Pre-school Notes to the Accounts**
## 5 **Expenditure on raising funds**
|_Fundraising trading costs_
6
**Other expenditure**
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
7
**Net income before transfers**
This is stated after charging:
Depreciation of owned fixed assets
8
**Staff costs**
Salaries and wages
Pension costs|**Unrestricted**
**£**
2,142
2,142
**Unrestricted**
**£**
144,524
9,721
2,426
6,081
756
163,508
**2022**
**£**
2,426
**2022**
138,981
3,152
142,133|**Total**
**2022**
**£**
2,142
2,142
**Total**
**2022**
**£**
144,524
9,721
2,426
6,081
756
163,508|**Total**
**2021**
**£**
2,046|
|---|---|---|---|
||||2,046|
||||**Total**
**2021**
**£**
127,592
9,346
1,750
6,670
720|
||||146,078|
||||**2021**
**£**
1,750
**2021**
126,489
-|
||||126,489|
No employee received emoluments in excess of £60,000.
Page 11
**Little Nippers Pre-school Notes to the Accounts**
## 9 **Tangible fixed assets**
|9
**Tangible fixed assets**|||||
|---|---|---|---|---|
|**Cost or revaluation**
At 1 September 2021
Additions
At 31 August 2022
**Depreciation and**
**impairment**
At 1 September 2021
Depreciation charge for the
year
At 31 August 2022
**Net book values**
At 31 August 2022
At 31 August 2021
10 **Creditors:**
amounts falling due within one year
Accruals
11 **Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
12 **Analysis of net assets between funds**
Fixed assets
Net current assets||**Equipment**|**£**
11,540
5,504
17,044
3,565
2,426
5,991
11,053
7,975|**Total**
**£**
11,540
5,504|
|||**£**
-
-
-
-
-
-
-
-
**2022**
**£**|||
|||||17,044|
|||||3,565
2,426|
|||||5,991|
|||||11,053|
|||||7,975|
|||||**2021**
**£**|
|||756||720|
||**At 1**
**September**
**2021**
46,862
46,862|756
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
177,061
177,061|**Resources**
**expended**
**£**
(165,650)
(165,650)
**Unrestricted**
**funds**
**£**
11,053
47,220
58,273|720|
|||||**At 31**
**August**
**2022**
**£**
58,273|
|||||58,273|
|||||**Total**
**£**
11,053
47,220|
|||||58,273|
Page 12
**Little Nippers Pre-school Notes to the Accounts**
## 13 **Reconciliation of net debt**
|**Reconciliation of net debt**||||
|---|---|---|---|
|Cash and cash equivalents
Net debt|**At 1**
**September**
**2021**
**£**|**Cash flows**
**£**|**At 31**
**August**
**2022**
**£**|
||39,607|8,369|47,976|
||39,607
39,607|8,369
8,369|47,976|
||||47,976|
|||||
|**Commitments**
**_Operating lease commitments_**
Annual commitments under non-cancellable operating leases
**2022**
**Land and**
**buildings**
**£**
Operating leases with expiry date:
**_Pension commitments_**
The pension cost charge to the charity
amounted to:|are as follows:
**2022**
**Other**
**£**
**2022**
**£**
3,152|**2021**
**Land and**
**buildings**
**£**|**2021**
**Other**
**£**
**2021**
**£**
-|
## 14 **Commitments**
Page 13
**Little Nippers Pre-school Statement of Cash flows for the year ended 31 August 2022**
|**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Increase in trade and other payables
**Net cash provided by operating activities**
**Cash flows from investing activities**
Payments for property, plant and equipment
**Net cash used in investing activities**
**Net cash from financing activities**
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2022**
**£**
11,411
2,426
36
13,873
(5,504)
(5,504)
-
8,369
39,607
47,976|**2021**
**£**
7,476
1,750
48|
|---|---|---|
|||9,274
(4,787)|
|||(4,787)|
||||
|||-|
||||
|||4,487|
|||35,120|
|||39,607|
||||
|**Components of cash and cash equivalents**|||
|Cash and bank balances|47,976|39,607|
||||
||47,976|39,607|
Page 14
**Little Nippers Pre-school Detailed Statement of Financial Activities**
## **for the year ended 31 August 2022**
|**Income and endowments from:**
Donations and legacies
Donations
Charitable activities
Notts County
Council/Government
Funding/Special Needs
Parents Fees
Unifrom Sales
Holiday Club
**Total income and endowments**
**Expenditure on:**
Costs of other trading activities
**Total of expenditure on raising**
**funds**
Employee costs
Salaries/wages
Pension costs
Staff training
Staff welfare
Premises costs
Rent
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of Equipment
Depreciation of
Equipment repairs and
maintenance
Stationery and printing
Sundry expenses
Telephone, fax and broadband|**Unrestricted**
**funds**
**2022**
**£**
858
858
144,845
26,846
286
4,226
176,203
177,061
2,142
2,142
2,142
138,981
3,152
1,525
866
144,524
8,720
1,001
9,721
-
2,426
2,625
2,371
625
460|**Total funds**
**2022**
**£**
858
858
144,845
26,846
286
4,226
176,203
177,061
2,142
2,142
2,142
138,981
3,152
1,525
866
144,524
8,720
1,001
9,721
-
2,426
2,625
2,371
625
460|**Total funds**
**2021**
**£**
1,201|
|---|---|---|---|
||||1,201|
||||135,130
15,361
897
3,011|
||||154,399|
||||155,600
2,046|
||||2,046|
||||2,046
126,489
-
181
922|
||||127,592|
||||8,409
937|
||||9,346|
||||-
1,750
3,319
785
2,010
556|
Page 15
**Little Nippers Pre-school Detailed Statement of Financial Activities**
|**Little Nippers Pre-school**
**Detailed Statement of Financial Activities**||||
|---|---|---|---|
|Legal and professional costs
Accountancy and bookkeeping
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|8,507
756
756
163,508
165,650
-
11,411
11,411
-
11,411
46,862
58,273|8,507
756
756
163,508
165,650
-
11,411
11,411
-
11,411
46,862
58,273|8,420|
||||720|
||||720|
|||||
||||146,078|
||||148,124
-|
||||7,476|
||||7,476
-|
||||7,476|
||||39,386|
||||46,862|
Page 16
8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN 01623 409551
26 Market Place Huthwaite Sutton in Ashfield Nottinghamshire NG17 2QX 01623 405571
Mrs Wendy Moakes Little Nippers Pre-school Python Hill Primary School Kirklington Road Rainworth Mansfield, Notts NG21 0JZ
05 June 2023
Dear Wendy,
## **Re: Corporation Tax Return for Period ending 31/08/2022**
We enclose a summary of your tax return entries, covering income for the year ended 31/08/2022, that has been prepared from information you have supplied.
HM Revenue & Customs regard the completion of the tax return as your personal responsibility. Therefore please ensure that we have been provided with all of the necessary information and carefully check that this has been accurately represented on your tax return.
Once you are also satisfied that the information on the tax return is complete, please sign the declaration enclosed and return to us as soon as possible. We are obliged to hold a copy of your approval before we can file the return with HMRC.
Yours sincerely,
Andrew Brealey
Email: admin@brealeyandnewbury.co.uk Web: www.brealeyandnewbury.co.uk Fax: 01623 409550
Andrew Brealey is licenced and regulated by AAT under licence number 646
Partners: A.K. Brealey BSc (Hons) M.A.A.T., S. Newbury
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## **HM Revenue & Customs**
**Company Tax Return CT600 (2023) Version 3**
**for accounting periods starting on or after 1 April 2015**
## Your Company Tax Return
If we send the company a 'Notice' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.
A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by–box guidance for this form and the supplementary pages.
The forms in the CT600 series set out the information we need and provide a standard format for calculations.
## Company information
||||||
|---|---|---|---|---|
|1
Company name|**Little Nippers Pre-school**||||
||||||
|2
Company registration number|||||
||||||
|3
Tax reference||**2838613857**|||
||||||
|4
Type of company|||**8**||
||||||
## Northern Ireland
||||||
|---|---|---|---|---|
|Put an ‘X’ in the appropriate box(es) below|||||
|5
NI trading activity||6
SME|||
||||||
|7
NI employer||8
Special circumstances|||
||||||
## About this return
||||||||
|---|---|---|---|---|---|---|
|||This is the tax return for the company named above, for the period below|||||
||||||||
||30|from DD/MM/YYYY
35||to DD/MM/YYYY|||
|||**01/09/2021**|ct2023v1|**31/08/2022**|||
|||Put an ‘X’ in the appropriate box(es) below|||||
||||||||
||40|A repayment is due for this return period|||||
||||||||
||45|Claim or relief affecting an earlier period|||||
||||||||
||50|Making more than one return for this company now|||||
||||||||
||55|This return contains estimated figures|||||
||||||||
||60|Company part of a group that is not small|||||
||||||||
||65|Notice of disclosable avoidance schemes|||||
||||||||
|||Transfer Pricing|||||
||||||||
||70|Compensating adjustment claimed|||||
||||||||
||75|Company qualifies for SME exemption|||||
||||||||
||||||||
|---|---|---|---|---|---|---|
|||This is the tax return for the company named above, for the period below|||||
||||||||
||30|from DD/MM/YYYY
35||to DD/MM/YYYY|||
|||**01/09/2021**|ct2023v1|**31/08/2022**|||
|||Put an ‘X’ in the appropriate box(es) below|||||
||||||||
||40|A repayment is due for this return period|||||
||||||||
||45|Claim or relief affecting an earlier period|||||
||||||||
||50|Making more than one return for this company now|||||
||||||||
||55|This return contains estimated figures|||||
||||||||
||60|Company part of a group that is not small|||||
||||||||
||65|Notice of disclosable avoidance schemes|||||
||||||||
|||Transfer Pricing|||||
||||||||
||70|Compensating adjustment claimed|||||
||||||||
||75|Company qualifies for SME exemption|||||
||||||||
For period 01/09/2021 to 31/08/2022
Page 1
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## - About this return continued
||||||
|---|---|---|---|---|
|||Accounts and computations|||
||80|I attach accounts and computations for the period to which this return relates|**X**||
||||||
||85|I attach accounts and computations for a different period|||
||||||
||90|If you are not attaching the accounts and computations, explain why|||
||||||
|||**PDF accounts attached with explanation**|||
||||||
|||Supplementary pages enclosed|||
||||||
||95|Loans and arrangements to participators by close companies -_form CT600A_|||
||||||
||100|Controlled foreign companies and foreign permanent establishment exemptions, hybrid and other mismatches -_form_
|||
|||_CT600B_|||
||105|Group and consortium -_form CT600C_|||
||||||
||110|Insurance -_form CT600D_|||
||||||
||115|Charities and Community Amateur Sports Clubs (CASCs) -_form CT600E_|**X**||
||||||
||120|Tonnage Tax -_form CT600F_|||
||||||
||125|Northern Ireland -_form CT600G_|||
||||||
||130|Cross-border Royalties -_form CT600H_|||
||||||
||135|Supplementary charge in respect of ring fence trades -_form CT600I_|||
||||||
||140|Disclosure of Tax Avoidance Schemes -_form CT600J_|||
||||||
||141|Restitution Tax -_form CT600K_|||
||||||
||142|Research and Development -_form CT600L_|||
|.
.|||||
||143|Freeports –_form CT600M_|||
||||||
||144|Residential property developer tax -_form CT600N_|||
||||||
## **Tax calculation**
## Turnover
|||||
|---|---|---|---|
|145
Total turnover from trade||**-**||
|||||
|150
Banks, building societies, insurance companies and other financial concerns
_‘’_||||
|–_put an X in this box if you do not have a recognised turnover and have not made an entry in box 145_||||
|||||
|Income||||
|||||
|155
Trading profits||**-**||
|||||
|160
Trading losses brought forward set against trading profits||**-**||
|||||
|165
Net trading profits –_box 155 minus box 160_||**-**||
|||||
|170
Bank, building society or other interest, and profits from
non-trading loan relationships||**-**||
|||||
|172
Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period||||
|||||
For period 01/09/2021 to 31/08/2022
Page 2
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## - Income continued
||||
|---|---|---|
|175
Annual payments not otherwise charged to Corporation Tax
and from which Income Tax has not been deducted|**-**||
||||
|180
Non-exempt dividends or distributions from non-UK resident companies|**-**||
||||
|185
Income from which Income Tax has been deducted|**-**||
||||
|190
Income from a property business|**-**||
||||
|195
Non-trading gains on intangible fixed assets|**-**||
||||
|200
Tonnage Tax profits|**-**||
||||
|205
Income not falling under any other heading|**-**||
||||
|Chargeable gains|||
||||
|210
Gross chargeable gains|**-**||
||||
|215
Allowable losses including losses brought forward|**-**||
||||
|220
Net chargeable gains -_box 210 minus box 215_|**-**||
||||
|Profits before deductions and reliefs|||
||||
|225
Losses brought forward against certain investment income|**-**||
||||
|230
Non-trade deficits on loan relationships (including interest) and derivative contracts
(financial instruments) brought forward set against non-trading profits|**-**||
||||
|235
Profits before other deductions and reliefs -_net sum of boxes 165 to 205 and 220_
_minus sum of boxes 225 and 230_|**-**||
||||
||||
## Deductions and reliefs
||||
|---|---|---|
|240
Losses on unquoted shares|**-**||
||||
|245
Management expenses|**-**||
||||
|250
UK property business losses for this or previous accounting period|**-**||
||||
|255
Capital allowances for the purposes of management of the business|**-**||
||||
|260
Non-trade deficits for this accounting period from loan relationships and derivative
contacts (financial instruments)|**-**||
||||
||||
||||
For period 01/09/2021 to 31/08/2022
Page 3
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## - Deductions and reliefs continued
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|263
Carried forward non-trade deficits from loan relationships and derivative contracts
(financial instruments)||||||||**-**||
|||||||||||
|||||||||||
|265
Non-trading losses on intangible fixed assets||||||||**-**||
|||||||||||
|275
Total trading losses of this or a later accounting period||||||||**-**||
|||||||||||
|280
Put an ‘X’ in box 280 if amounts carried back from later accounting periods are
included in box 275||||||||||
|||||||||||
|||||||||||
|285
Trading losses carried forward and claimed against total profits||||||||**-**||
|||||||||||
|290
Non-trade capital allowances||||||||**-**||
|||||||||||
|295
Total of deductions and reliefs –_total of boxes 240 to 275, 285 and 290_||||||||**-**||
|||||||||||
|300
Profits before qualifying donations and group relief –_box 235 minus box 295_||||||||**-**||
|||||||||||
|||||||||||
|305
Qualifying donations||||||||**-**||
|||||||||||
|310
Group relief||||||||**-**||
|||||||||||
|312
Group relief for carried forward losses||||||||**-**||
|||||||||||
|315
Profits chargeable to Corporation Tax –_box 300 minus boxes 305, 310 and 312_||||||||**-**||
|||||||||||
|320
Ring fence profits included||||||||**-**||
|||||||||||
|325
Northern Ireland profits included||||||||**-**||
|||||||||||
|Tax calculation||||||||||
|||||||||||
|326
Number of associated companies in this period||||||||**-**||
|||||||||||
|327
Associated companies in the first financial year||||||||**-**||
|||||||||||
|328
Associated companies in the second financial year||||||||**-**||
|||||||||||
|329
Put an ‘X’ in box 329 if the company claims to be charged at the small companies’
rate on any part of its profits or is claiming marginal rate relief||||||||||
|||||||||||
|Enter how much profit has to be charged and at what rate||||||||||
||Financial
year (yyyy)||Amount of profit||Rate of tax
%||Tax|||
|330||335|**-**|340|**-**|345||**-**||
|||350|**-**|355||360||**-**||
|||365|**-**|370||375||**-**||
|380||385|**-**|390|**-**|395||**-**||
|||400|**-**|405||410||**-**||
|||415|**-**|420||425||**-**||
For period 01/09/2021 to 31/08/2022
Page 4
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## - Tax calculation continued
||||||
|---|---|---|---|---|
||Corporation Tax -_total of boxes 345, 360, 375, 395, 410 and 425_|430|**-**||
||||||
||Marginal relief|435|**-**||
||||||
||Corporation Tax chargeable -_box 430 minus box 435_|440|||
||||||
## Reliefs and deductions in terms of tax
|||||
|---|---|---|---|
|445
Community Investment Relief||**-**||
|||||
|450
Double Taxation Relief||**-**||
|||||
|455
Put an ‘X’ in box 455 if box 450 includes an underlying Rate relief claim||||
|||||
|460
Put an ‘X’ in box 460 if box 450 includes any amount carried back from a
later period||||
|||||
|465
Advance Corporation Tax||**-**||
|||||
|470
Total reliefs and deduction in terms of tax -_total of boxes 445, 450 & 465_||**-**||
|||||
|Coronavirus support schemes and overpayments (see CT600 guide for definitions)||||
|||||
|471
Coronavirus Job Retention Scheme (CJRS) received||**-**||
|||||
|472
CJRS entitlement||**-**||
|||||
|473
CJRS overpayment already assessed or voluntary disclosed||**-**||
|||||
|474
Other coronavirus overpayments||**-**||
|||||
|Energy profits levy||||
|||||
|986
Energy (Oil and Gas) profits levy (EOGPL) amounts liable||**-**||
|||||
|Calculation of tax outstanding or overpaid||||
|||||
|475
Net Corporation Tax liability – box 440 minus box 470||**-**||
|||||
|480
Tax payable on loans and arrangements to participators||**-**||
|||||
|485
Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages
CT600A||||
|||||
|490
Controlled Foreign Companies (CFC) tax payable||**-**||
|||||
|495
Bank levy payable||**-**||
|||||
|496
Bank surcharge payable||**-**||
|||||
For period 01/09/2021 to 31/08/2022
Page 5
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## - Calculation of tax outstanding or overpaid continued
|||||
|---|---|---|---|
|497
Residential property developer tax (RPDT) payable||**-**||
|||||
|500
CFC tax, bank levy and bank surcharge payable -_total of box 490, 495, 496 and_
||**-**||
|_497_||||
|501
EOGPL payable||**-**||
|||||
|505
Supplementary charge (ring fence trades) payable||**-**||
|||||
|510
Tax chargeable -_total of boxes 475, 480, 500, 501 and 505_||**-**||
|||||
|515
Income Tax deducted from gross income included in profits||**-**||
|||||
|520
Income Tax repayable to the company||**-**||
|||||
|525
Self-assessment of tax payable before restitution tax and coronavirus support
scheme overpayments –_box 510 minus box 515_||**-**||
|||||
|526
Coronavirus support schemes overpayment now due –_total of boxes 471 and 474_
||**-**||
|_minus boxes 472 and 473_||||
|527
Restitution tax||**-**||
|||||
|528
Self-assessment of tax payable – total of boxes 525, 526 and 527||**-**||
|||||
|Tax reconciliation||||
|||||
|530|Research and Development credit|**-**||
|||||
|535|(Not currently used)|||
|||||
|540|Creative tax credit|**-**||
|||||
|545
Total of Research and Development credit, and creative tax credit –_total box 530 to_
_540_||**-**||
|||||
|550|Land remediation tax credit|**-**||
|||||
|555|Life assurance company tax credit|**-**||
|||||
|560
Total land remediation and life assurance company tax credit –_total box 550 and_
_555_||**-**||
|||||
|565
Capital allowances first-year tax credit||**-**||
|||||
|570
Surplus Research and Development credits or creative tax credit payable –_box 545_
_minus box 525_||**-**||
|||||
|575
Land remediation or life assurance company tax credit payable –_total of boxes 545_
_and 560 minus boxes 525 and 570_||**-**||
|||||
|||||
|||||
For period 01/09/2021 to 31/08/2022
Page 6
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## - Tax reconciliation continued
||||||||||
|---|---|---|---|---|---|---|---|---|
|580
Capital allowances first-year tax credit payable -_boxes 545, 560_
|||||||**-**||
|_and 565 minus boxes 525, 570 and 575_|||||||||
|585
Ring fence Corporation Tax included|||||||**-**||
||||||||||
|586
NI Corporation Tax included|||||||**-**||
||||||||||
|590
Ring fence supplementary charge included|||||||**-**||
||||||||||
|595
Tax already paid (and not already repaid)|||||||**-**||
||||||||||
|600
Tax outstanding -_box 525 minus boxes 545 560 565 and 595_|||||||**-**||
|_, ,_|||||||||
|605
Tax overpaid including surplus or payable credits -_total sum of_
|||||||**-**||
|_boxes 545, 560, 565 and 595 minus 525_|||||||||
|610
Group tax refunds surrendered to this company|||||||**-**||
||||||||||
|615
Research and Development expenditure credits
surrendered to this company|||||||**-**||
||||||||||
||||||||||
|Exporter information|||||||||
||||||||||
|During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside
the United Kingdom (UK)?|||||||||
||||||||||
|616
Yes - goods||617
Yes – services|||618|No – neither|||
||||||||||
|Indicators and information|||||||||
||||||||||
|620
Franked investment income/Exempt ABGH distributions|||||||**-**||
||||||||||
|625
Number of 51% group companies|||||||**-**||
||||||||||
|_Put an ‘X’ in the relevant boxes, if in the period, the company:_|||||||||
||||||||||
|630
should have made (whether it has or not) instalment payments as a large company under the Corporation Tax
(Instalment Payments) Regulations|||||||||
||||||||||
|631
should have made (whether it has or not) instalment payments as a very large company
(Instalment Payments) Regulations|||||under the Corporation Tax||||
||||||||||
|635
is within a group payments arrangement for the period|||||||||
||||||||||
|640
has written down or sold intangible assets|||||||||
||||||||||
|645
has made cross-border royalty payments|||||||||
||||||||||
|647
Eat Out to Help Out Scheme: reimbursed discounts included as taxable income|||||||**-**||
||||||||||
For period 01/09/2021 to 31/08/2022
Page 7
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## **Information about enhanced expenditure**
## Research and Development (R&D) or creative enhanced expenditure
||||||
|---|---|---|---|---|
|650
Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to
a large company|||||
||||||
|655
Put an ‘X’ in box 655 if the claim is made by a large company|||||
||||||
|656
Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted|||||
||||||
|657
Put an ‘X’ in box 657 to confirm that an additional information form has been submitted|||||
||||||
|659
R&D expenditure qualifying for SME R&D relief|||**-**||
||||||
|660|R&D enhanced expenditure||**-**||
||||||
|665|Creative enhanced expenditure||**-**||
||||||
|670
R&D and creative enhanced expenditure - total box 660 and 665|||**-**||
||||||
|675
R&D enhanced expenditure of an SME on work subcontracted to it by a large
company|||**-**||
||||||
|680
Vaccine research expenditure|||**-**||
||||||
|Land remediation enhanced expenditure|||||
||||||
|685
Enter the total enhanced expenditure|||**-**||
||||||
For period 01/09/2021 to 31/08/2022
Page 8
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## **Information about capital allowances and balancing charges**
## Allowances and charges in calculation of trading profits and losses
||||||||
|---|---|---|---|---|---|---|
||Capital allowances|||Balancing charges|||
||||||||
|Annual investment allowance|690|**-**|||||
||||||||
|Machinery and plant - super-deduction|691|**-**||692|**-**||
||||||||
|Machinery and plant - special rate allowance|693|**-**||694|**-**||
||||||||
|Machinery and plant - special rate pool|695|**-**||700|**-**||
||||||||
|Machinery and plant - main pool|705|**-**||710|**-**||
||||||||
|Structures and buildings|711|**-**|||||
||||||||
|Business premises renovation|715|**-**||720|**-**||
||||||||
|Other allowances and charges|725|**-**||730|**-**||
||||||||
||Capital allowances|||Disposal value|||
||||||||
|Electric charge-points|713|**-**||714|**-**||
||||||||
|Enterprise zones|721|**-**||722|**-**||
||||||||
|Zero emissions goods vehicles|723|**-**||724|**-**||
||||||||
|Zero emissions cars|726|**-**||727|**-**||
||||||||
## Allowances and charges not included in calculation of trading profits and losses
||||||||
|---|---|---|---|---|---|---|
||Capital allowances|||Balancing charges|||
||||||||
|Annual investment allowance|735|**-**|||||
||||||||
|Structures and buildings|736|**-**|||||
||||||||
|Business premises renovation|740|**-**||745|**-**||
||||||||
|Machinery and plant - super-deduction|741|**-**||742|**-**||
||||||||
|Machinery and plant - special rate allowance|743|**-**||744|**-**||
||||||||
|Other allowances and charges|750|**-**||755|**-**||
||||||||
||Capital allowances|||Disposal value|||
||||||||
|Electric charge-points|737|**-**||738|**-**||
||||||||
|Enterprise zones|746|**-**||747|**-**||
||||||||
|Zero emissions goods vehicles|748|**-**||749|**-**||
||||||||
|Zero emissions cars|751|**-**||752|**-**||
||||||||
For period 01/09/2021 to 31/08/2022
Page 9
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## Qualifying expenditure
||||
|---|---|---|
|760
Machinery and plant on which first year allowance is claimed|**-**||
||||
|765
Designated environmentally friendly machinery and plant|**-**||
||||
|770
Machinery and plant on long-life assets and integral features|**-**||
||||
|771
Structures and buildings|**-**||
||||
|772
Machinery and plant - super-deduction|**-**||
||||
|773
Machinery and plant - special rate allowance|**-**||
||||
|775
Other machinery and plant|**-**||
||||
## **Losses, deficits and excess amounts**
## Amount arising
||||||||
|---|---|---|---|---|---|---|
||Amount|||Maximum available for surrender as
group relief|||
||||||||
|Losses of trades carried on wholly or partly in
the UK|780|**-**||785|**-**||
||||||||
||||||||
|Losses of trades carried on wholly outside the
UK|790|**-**|||||
||||||||
||||||||
|Non-trading deficits on loan relationships and
derivative contracts|795|**-**||800|**-**||
||||||||
||||||||
|UK property business losses|805|**-**||810|**-**||
||||||||
|Overseas property business losses|815|**-**|||||
||||||||
|Losses from miscellaneous transactions|820|**-**|||||
||||||||
|Capital losses|825|**-**|||||
||||||||
|Non-trading losses on intangible fixed assets|830|**-**||835|**-**||
||||||||
||||||||
## Excess amounts
||||||||
|---|---|---|---|---|---|---|
||Amount|||Maximum available for surrender as
|||
|||||group relief|||
|Non-trading capital allowances||||840|**-**||
||||||||
|Qualifying donations||||845|**-**||
||||||||
|Management expenses|850|**-**||855|**-**||
||||||||
||||||||
For period 01/09/2021 to 31/08/2022
Page 10
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## **Northern Ireland information**
|||||
|---|---|---|---|
|856|Amount of group relief claimed which relates to NI trading
losses used against rest of UK/mainstream profits|**-**||
|||||
|||||
|857|Amount of group relief claimed which relates to NI trading
losses used against NI trading profits|**-**||
|||||
|||||
|858|Amount of group relief claimed which relates to rest of
UK/mainstream losses used against NI trading profits|**-**||
|||||
|||||
## **Overpayments and repayments**
## Small repayments
|||||||
|---|---|---|---|---|---|
|860|Do not repay sums of|**-**|or less.|||
|||||||
|Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to
make an entry in this box.||||||
|||||||
|Repayments for the period covered by this return||||||
|||||||
|865|Repayment of Corporation Tax|||**-**||
|||||||
|870|Repayment of Income Tax|||**-**||
|||||||
|875|Payable Research and Development tax credit|||**-**||
|||||||
|880|Payable Research and Development expenditure credit|||**-**||
|||||||
|885|Payable creative tax credit|||**-**||
|||||||
|890|Payable land remediation or life assurance company tax credit|||**-**||
|||||||
|895|Payable capital allowances first-year tax credit|||**-**||
|||||||
## Surrender of tax refund within group
|||||||
|---|---|---|---|---|---|
|Including surrenders under the Instalment Payments Regulations.||||||
|||||||
|900|The following amount is to be surrendered||**-**|||
|||||||
|Put an 'X' in the appropriate box(es) below||||||
|||||||
|the joint Notice is attached||905||||
|or||||||
|will follow||910||||
|||||||
|915|Please stop repayment of the following amount until we send you the Notice||**-**|||
|||||||
For period 01/09/2021 to 31/08/2022
Page 11
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Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## Bank details (for person to whom a repayment is to be made)
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|920|Name of bank or building society|||||||||
|||||||||||
|925|Branch sort code|||||||||
|||||||||||
|930|Account number|||||||||
|||||||||||
|935|Name of account|||||||||
|||||||||||
|940|Building society reference|||||||||
|||||||||||
## Payments to a person other than the company
|||||
|---|---|---|---|
|945||Complete the authority below if you want the repayment to be made to a person other than the company||
|||I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.)||
|||||
|||||
|950||of (_enter company name_)||
|||||
|||||
|955||authorise (_enter name_)||
|||||
|||||
|960||of address(_enter address_)||
|||||
|||||
|||||
|||**Postcode**||
|||||
|965||Nominee reference||
|||||
|||to receive payment on company's behalf||
|||||
|970||Name||
|||||
|||||
## Declaration
Declaration
I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.
I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.
|975||Name|||
|---|---|---|---|---|
|||**Wendy Moakes**|||
||||||
|980||Date DD/MM/YYYY|||
|||**20/07/2023**|20/07/2024||
||||||
|985||Status|||
|||**Trustee**|||
||||||
For period 01/09/2021 to 31/08/2022
Page 12
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
**Company Tax Return – supplementary page** Charities and Community Amateur Sports Clubs (CASCs) **HM Revenue & Customs CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015**
## Guidance
Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.
For further information read _What supplementary pages do I need to complete and include as part of the Company Tax Return?_ to find out what supplementary pages you need to complete.
Also, read the _Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs)_ for further guidance about completing this supplementary page.
## Company information
||||||
|---|---|---|---|---|
|E1|Company name|**Little Nippers Pre-school**|||
||||||
|E2|Tax reference||**2838613857**||
|Period covered by this supplementary page (cannot exceed 12 months)|||||
||||||
||||||
|E3|_from DD/MM/YYYY_||**01/09/2021**||
||||||
|E4|_to DD/MM/YYYY_||**31/08/2022**||
||||||
## Claims to exemption (this section should be completed in all cases)
|||||||
|---|---|---|---|---|---|
|Charity/CASC repayment reference|E5|||||
|||||||
|Charity Commission registration number, or Scottish
Charity number (if applicable)|E10|**1036702**||||
|||||||
|||||||
|Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:||||||
|||||||
|The company was a charity/CASC and is claiming
exemption from all tax on all or part of its income and|E15|**X**||||
|
gains (Also put an ‘X’ in box E15 if the company was a
charity/CASC but had no income or gains in the period)||||||
|||||||
|All income and gains are exempt from tax and have
been will be applied for charitable or qualifying purposes|E20|**X**||||
|, ,
only||||||
|||||||
|Some of the income and gains may not be exempt or
have not been applied for charitable or qualifying|E25|||||
|
purposes only, and I have completed form CT600||||||
|||||||
|I claim exemption from tax||||||
|||||||
|Name|E30|**Wendy Moakes**||||
|||||||
|Status|E35|**Trustee**||||
|||||||
|Date_DD/MM/YYYY_|E40|**20/07/2023**||||
|||||||
For period 01/09/2021 to 31/08/2022
Page 1
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## Repayments
To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information. E45 Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax
## Information required
Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.
|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|
|---|---|---|---|
|Type of income|Amount|||
|||||
|Enter total turnover from exempt charitable trading activities|E50|**-**||
|||||
|Investment income - exclude any amounts included on form CT600|E55|**-**||
|||||
|UK land and building - exclude any amounts included on form CT600|E60|**-**||
|||||
|Gift Aid - exclude any amounts included on form CT600|E65|**-**||
|||||
|From other charities - exclude any amounts included on form CT600|E70|**-**||
|||||
|Gifts of shares or securities received|E75|**-**||
|||||
|Gifts of real property received|E80|**-**||
|||||
|Other sources (not included above)|E85|**-**||
|||||
|Total of boxes E50 to E85|E90|**-**||
|||||
|Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these supplementary pages||||
|||||
|Type of expenditure|Amount|||
|||||
|Trading costs in relation to exempt charitable activities (in box E50)|E95|**-**||
|||||
|UK land and buildings costs in relation to exempt charitable activities (in
box E60)|E100|**-**||
|||||
|All general administration/governance costs|E105|**-**||
|||||
|All grants and donations made within the UK|E110|**-**||
|||||
|All grants and donations made outside the UK|E115|**-**||
|||||
|Other expenditure not included above, or not used in calculating figures
entered on the form CT600|E120|**-**||
|||||
|Total of boxes E95 to E120|E125|**-**||
|||||
For period 01/09/2021 to 31/08/2022
Page 2
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## Information required
||||||||||
|---|---|---|---|---|---|---|---|---|
|Charity/CASC assets|||||||||
||Disposals in period|||Held at the end of the period|||||
||(total consideration received)|||(use accounts figures)|||||
||||||||||
|Tangible fixed assets|E130|**-**||E135|**-**||||
||||||||||
|UK investments|E140|**-**||E145|**-**||||
|(excluding controlled companies)|||||||||
||||||||||
|Shares in, and loans to, controlled
companies|E150|**-**||E155|**-**||||
||||||||||
|Overseas investments|E160|**-**||E165|**-**||||
||||||||||
|Loans and non-trade debtors||||E170|**-**||||
||||||||||
|Other current assets||||E175|**-**||||
||||||||||
|Qualifying investments and loans||||E180|||||
|_Applies to charities only. See CT600 guide_|||||||||
||||||||||
|Value of any non-qualifying investments and loans||||E185|**-**||||
|_Applies to charities only. See CT600 guide_|||||||||
||||||||||
|Number of subsidiary or associated companies the charity controls at the end of
the period Exclude companies that were dormant throughout the period||||E190|**-**||||
|.|||||||||
||||||||||
For period 01/09/2021 to 31/08/2022
Page 3
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
UTR: 2838613857
## **Corporation Tax Return for Period 01/09/2021 to 31/08/2022 for Little Nippers Pre-school T/A Little Nippers Pre-school**
## **Corporation Tax Payment Schedule**
## **Corporation Tax Payment Schedule**
|Corporation tax due after deduction of any income tax|Corporation tax due after deduction of any income tax|0.00|
|---|---|---|
|Tax credits||0.00|
|Tax already paid||0.00|
|Tax outstanding||0.00|
|**Normal payment date (non-quarterly payer)**|||
|Balancing payment|01 June 2023||
Page 1 of 1
Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
Document Information
## Document
Title ID Status Sender Dept/business Dept/business ID PDF Certified
LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts ab91b12f-e3cb-4ed7-ac88-bb9487358266 Signed Andrew Brealey (admin@brealeyandnewbury.co.uk) Brealey and Newbury brealey-and-newbury True
## Signers
Name
Wendy Moakes
Authentication Email
## History
|Event|Email|IP address|Date/Time|
|---|---|---|---|
|LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts
created by Andrew Brealey
admin@brealeyandnewbury.co.uk||86.16.178.221|Mon, 5 Jun 2023 11:55:11 +0000|
|LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts||||
|emailed to Wendy Moakes
(attachments: 10383 Little Nippers|admin@brealeyandnewbury.co.uk||Mon, 5 Jun 2023 11:55:12 +0000|
|Pre-School 31-08-22.pdf)||||
|wendymoakes@yahoo.co.uk opened||||
|email for document|wendymoakes@yahoo.co.uk||Mon, 5 Jun 2023 12:22:27 +0000|
|LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts||||
|LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts||||
|visited by Wendy Moakes|wendymoakes@yahoo.co.uk|92.40.191.201|Mon, 5 Jun 2023 12:22:57 +0000|
|||||
|Browser geo-location provided: Lat||||
|53.11609814476608, Long|wendymoakes@yahoo.co.uk|92.40.191.201|Mon, 5 Jun 2023 12:23:02 +0000|
|-1.1192302152815448||||
|LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts||||
|visited by Wendy Moakes|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:16:54 +0000|
|||||
|Browser geo-location provided: Lat||||
|53.11424750374022, Long|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:16:56 +0000|
|-1.1051351577053827||||
|Signature applied (page 5)|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:25 +0000|
|Signature applied (page 8)|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:29 +0000|
|Ticked checkbox for statement: I confirm||||
|that I am authorised to accept the terms|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:35 +0000|
|of this document.||||
|Ticked checkbox for statement: I||||
|understand that accepting the terms of
this document creates a legally binding|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:35 +0000|
|obligation.||||
|Signer offered option to accept or reject
document|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:35 +0000|
|Clicked button with text: By clicking this||||
|button I hereby ACCEPT the terms of|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:35 +0000|
|this document||||
|LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts||||
|completed by Wendy Moakes|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:35 +0000|
|||||
8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN 01623 409551
26 Market Place Huthwaite Sutton in Ashfield Nottinghamshire NG17 2QX 01623 405571
Mrs Wendy Moakes Python Hill Primary School Kirklington Road Rainworth Mansfield, Notts NG21 0JZ Little Nippers Pre-school
05 June 2023
Dear Wendy,
## **Accounts for Period ended 31/08/2022**
Your accounts for Little Nippers Pre-school for the period ended 31/08/2022 have been sent to you by via Legalesign for electronic signature.
Please review the accounts carefully and if you are happy that the accounts can be approved please complete the e-sign process.
Please do not hesitate to contact us if you have any queries.
Yours sincerely,
Andrew Brealey
Email: admin@brealeyandnewbury.co.uk Web: www.brealeyandnewbury.co.uk Fax: 01623 409550
Andrew Brealey is licenced and regulated by AAT under licence number 646
Partners: A.K. Brealey BSc (Hons) M.A.A.T., S. Newbury
## **Little Nippers Pre-school**
## **Charity No. 1036702**
## **Trustees' Report and Unaudited Accounts**
**31 August 2022**
**Little Nippers Pre-school Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Statement of Cash flows|14|
|Notes to the Accounts|7 to 13|
|Detailed Statement of Financial Activities|15 to 16|
Page 1
**Little Nippers Pre-school Trustees Annual Report**
## Little Nippers Pre-school
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 August 2022.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 1036702**
## **Principal Office**
C/O Python Hill Academy Kirklington Road Rainworth Nottinghamshire NG21 0JZ
## **Trustees**
The following trustees served during the year:
W. Goodman B.J. Harris W. Moakes
## **Accountants**
Brealey and Newbury Accountants 8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN
## **Bankers**
Santander Bridle Road Bootle L304GB
## **OBJECTIVES AND ACTIVITIES**
The main aim of the charity is to enhance the development and education of children under statutory school age. Overall management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Constitution. Day to day project activity is managed by paid staff.
## **ACHIEVEMENTS AND PERFORMANCE**
Page 2
## **Little Nippers Pre-school**
## **Trustees Annual Report**
Little Nippers Preschool serves the local area and welcomes children between the ages of 2 and 5 years, until they enter full time education. Our aim is for all children in our environment to feel safe and valued, with our objectives being that children should develop independence, social skills and knowledge through play. Little Nippers Pre-School provides a stimulating place for children to learn and expand their experiences between home and school. Activities are varied and imaginative, encouraging children to learn at their own pace. Pre-School sessions typically include circle time, outdoor play, including our mud kitchen, (weather permitting), story time, song time and snack, as well as free play. Little Nippers Preschool offers childcare between 8.45am and 3.15pm Monday to Friday, during school term times, with a breakfast club offered between 8am and 8.45. The Pre-School is run by a voluntary Management Committee who ensures that Pre-School stays rooted in our community and reflects the needs of the children. An OFSTED inspection is due in the near future, it is hoped by all concerned that the outcome remains good.
## **FINANCIAL REVIEW**
The accounts for the period 01-09-2021 to 31-08-2022 were presented and compared with the previous year. Rent continues to be increased annually by The Forge Trust, this together with the increase in minimum wages and the rising cost of living means that we are constantly reviewing the cost paid, by parents and carers, for sessions. Finances will continue to be reviewed at every committee meeting with particular consideration given to staffing levels and staff: children ratio’s.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is operated under the rules of its constitution adopted 30th September 1985, amended 12th June 2006 and 24th June 2010.
## **Statement of trustees' responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
W. Moakes Trustee 31 August 2022
Page 3
**Little Nippers Pre-school Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Little Nippers Pre-school**
I report to the trustees on my examination of the financial statements of Little Nippers Pre-school for the year ended 31 August 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 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 can 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:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Andrew Brealey AAT Brealey and Newbury Accountants 8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN 31 August 2022
Page 4
**Little Nippers Pre-school Statement of Financial Activities for the year ended 31 August 2022**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
**Total**
**Expenditure on:**
Raising funds
5
Other
6
**Total**
Net gains on investments
**Net income**
7
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Total funds**|**Total funds**|
|---|---|---|---|---|
|||**2022**|**2022**|**2021**|
|||**£**|**£**|**£**|
||||||
|||858|858|1,201|
|||176,203|176,203|154,399|
|||177,061|177,061|155,600|
||||||
|||2,142|2,142|2,046|
|||163,508|163,508|146,078|
|||165,650|165,650|148,124|
|||-|-|-|
|||11,411|11,411|7,476|
|||-|-|-|
|||11,411|11,411|7,476|
||||||
|||11,411|11,411|7,476|
||||||
|||46,862|46,862|39,386|
|||58,273|58,273|46,862|
||||||
||||||
||||||
Page 5
**Little Nippers Pre-school Balance Sheet at 31 August 2022**
|**Charity No. 1036702**
**Fixed assets**
Tangible assets
9
**Current assets**
Cash at bank and in hand
**Creditors:**Amount falling due within one year
10
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
11
**Unrestricted funds**
11
General funds
**Reserves**
11
**Total funds**|**2022**
**£**
11,053
11,053
47,976
47,976
(756)
47,220
58,273
58,273
58,273
58,273
58,273
58,273|**2021**
**£**
7,975|
|---|---|---|
|||7,975
39,607|
|||39,607
(720)|
|||38,887
46,862|
|||46,862|
|||46,862|
|||46,862|
|||46,862|
|||46,862|
Approved by the trustees on 31 August 2022
And signed on their behalf by:
W. Moakes Trustee 31 August 2022
Page 6
**Little Nippers Pre-school Notes to the Accounts**
## **for the year ended 31 August 2022**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
**Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
- Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 7
**Little Nippers Pre-school Notes to the Accounts**
## **Expenditure**
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Equipment 18%% Reducing Balance
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Page 8
**Little Nippers Pre-school Notes to the Accounts**
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 9
**Little Nippers Pre-school Notes to the Accounts**
## 2 **Statement of Financial Activities - prior year**
|2
**Statement of Financial Activities - prior year**||||
|---|---|---|---|
|**Income and endowments from:**
Donations and legacies
Charitable activities
**Total**
**Expenditure on:**
Raising funds
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from donations and legacies**
Donations
4
**Income from charitable activities**
Notts County
Council/Government
Funding/Special Needs
Parents Fees
Unifrom Sales
Holiday Club|**Unrestricted**
**£**
858
858
**Unrestricted**
**£**
144,845
26,846
286
4,226
176,203|**Unrestricted**
**funds**
**2021**
**£**
1,201
154,399
155,600
2,046
146,078
148,124
7,476
7,476
7,476
39,386
46,862
**Total**
**2022**
**£**
858
858
**Total**
**2022**
**£**
144,845
26,846
286
4,226
176,203|**Total funds**
**2021**
**£**
1,201
154,399|
||||155,600
2,046
146,078|
||||148,124|
||||7,476|
||||7,476|
||||7,476
39,386|
||||46,862|
||||**Total**
**2021**
**£**
1,201|
||||1,201|
||||**Total**
**2021**
**£**
135,130
15,361
897
3,011|
||||154,399|
Page 10
**Little Nippers Pre-school Notes to the Accounts**
## 5 **Expenditure on raising funds**
|_Fundraising trading costs_
6
**Other expenditure**
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
7
**Net income before transfers**
This is stated after charging:
Depreciation of owned fixed assets
8
**Staff costs**
Salaries and wages
Pension costs|**Unrestricted**
**£**
2,142
2,142
**Unrestricted**
**£**
144,524
9,721
2,426
6,081
756
163,508
**2022**
**£**
2,426
**2022**
138,981
3,152
142,133|**Total**
**2022**
**£**
2,142
2,142
**Total**
**2022**
**£**
144,524
9,721
2,426
6,081
756
163,508|**Total**
**2021**
**£**
2,046|
|---|---|---|---|
||||2,046|
||||**Total**
**2021**
**£**
127,592
9,346
1,750
6,670
720|
||||146,078|
||||**2021**
**£**
1,750
**2021**
126,489
-|
||||126,489|
No employee received emoluments in excess of £60,000.
Page 11
**Little Nippers Pre-school Notes to the Accounts**
## 9 **Tangible fixed assets**
|9
**Tangible fixed assets**|||||
|---|---|---|---|---|
|**Cost or revaluation**
At 1 September 2021
Additions
At 31 August 2022
**Depreciation and**
**impairment**
At 1 September 2021
Depreciation charge for the
year
At 31 August 2022
**Net book values**
At 31 August 2022
At 31 August 2021
10 **Creditors:**
amounts falling due within one year
Accruals
11 **Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
12 **Analysis of net assets between funds**
Fixed assets
Net current assets||**Equipment**|**£**
11,540
5,504
17,044
3,565
2,426
5,991
11,053
7,975|**Total**
**£**
11,540
5,504|
|||**£**
-
-
-
-
-
-
-
-
**2022**
**£**|||
|||||17,044|
|||||3,565
2,426|
|||||5,991|
|||||11,053|
|||||7,975|
|||||**2021**
**£**|
|||756||720|
||**At 1**
**September**
**2021**
46,862
46,862|756
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
177,061
177,061|**Resources**
**expended**
**£**
(165,650)
(165,650)
**Unrestricted**
**funds**
**£**
11,053
47,220
58,273|720|
|||||**At 31**
**August**
**2022**
**£**
58,273|
|||||58,273|
|||||**Total**
**£**
11,053
47,220|
|||||58,273|
Page 12
**Little Nippers Pre-school Notes to the Accounts**
## 13 **Reconciliation of net debt**
|**Reconciliation of net debt**||||
|---|---|---|---|
|Cash and cash equivalents
Net debt|**At 1**
**September**
**2021**
**£**|**Cash flows**
**£**|**At 31**
**August**
**2022**
**£**|
||39,607|8,369|47,976|
||39,607
39,607|8,369
8,369|47,976|
||||47,976|
|||||
|**Commitments**
**_Operating lease commitments_**
Annual commitments under non-cancellable operating leases
**2022**
**Land and**
**buildings**
**£**
Operating leases with expiry date:
**_Pension commitments_**
The pension cost charge to the charity
amounted to:|are as follows:
**2022**
**Other**
**£**
**2022**
**£**
3,152|**2021**
**Land and**
**buildings**
**£**|**2021**
**Other**
**£**
**2021**
**£**
-|
## 14 **Commitments**
Page 13
**Little Nippers Pre-school Statement of Cash flows for the year ended 31 August 2022**
|**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Increase in trade and other payables
**Net cash provided by operating activities**
**Cash flows from investing activities**
Payments for property, plant and equipment
**Net cash used in investing activities**
**Net cash from financing activities**
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2022**
**£**
11,411
2,426
36
13,873
(5,504)
(5,504)
-
8,369
39,607
47,976|**2021**
**£**
7,476
1,750
48|
|---|---|---|
|||9,274
(4,787)|
|||(4,787)|
||||
|||-|
||||
|||4,487|
|||35,120|
|||39,607|
||||
|**Components of cash and cash equivalents**|||
|Cash and bank balances|47,976|39,607|
||||
||47,976|39,607|
Page 14
**Little Nippers Pre-school Detailed Statement of Financial Activities**
## **for the year ended 31 August 2022**
|**Income and endowments from:**
Donations and legacies
Donations
Charitable activities
Notts County
Council/Government
Funding/Special Needs
Parents Fees
Unifrom Sales
Holiday Club
**Total income and endowments**
**Expenditure on:**
Costs of other trading activities
**Total of expenditure on raising**
**funds**
Employee costs
Salaries/wages
Pension costs
Staff training
Staff welfare
Premises costs
Rent
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of Equipment
Depreciation of
Equipment repairs and
maintenance
Stationery and printing
Sundry expenses
Telephone, fax and broadband|**Unrestricted**
**funds**
**2022**
**£**
858
858
144,845
26,846
286
4,226
176,203
177,061
2,142
2,142
2,142
138,981
3,152
1,525
866
144,524
8,720
1,001
9,721
-
2,426
2,625
2,371
625
460|**Total funds**
**2022**
**£**
858
858
144,845
26,846
286
4,226
176,203
177,061
2,142
2,142
2,142
138,981
3,152
1,525
866
144,524
8,720
1,001
9,721
-
2,426
2,625
2,371
625
460|**Total funds**
**2021**
**£**
1,201|
|---|---|---|---|
||||1,201|
||||135,130
15,361
897
3,011|
||||154,399|
||||155,600
2,046|
||||2,046|
||||2,046
126,489
-
181
922|
||||127,592|
||||8,409
937|
||||9,346|
||||-
1,750
3,319
785
2,010
556|
Page 15
**Little Nippers Pre-school Detailed Statement of Financial Activities**
|**Little Nippers Pre-school**
**Detailed Statement of Financial Activities**||||
|---|---|---|---|
|Legal and professional costs
Accountancy and bookkeeping
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|8,507
756
756
163,508
165,650
-
11,411
11,411
-
11,411
46,862
58,273|8,507
756
756
163,508
165,650
-
11,411
11,411
-
11,411
46,862
58,273|8,420|
||||720|
||||720|
|||||
||||146,078|
||||148,124
-|
||||7,476|
||||7,476
-|
||||7,476|
||||39,386|
||||46,862|
Page 16
8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN 01623 409551
26 Market Place Huthwaite Sutton in Ashfield Nottinghamshire NG17 2QX 01623 405571
Mrs Wendy Moakes Little Nippers Pre-school Python Hill Primary School Kirklington Road Rainworth Mansfield, Notts NG21 0JZ
05 June 2023
Dear Wendy,
## **Re: Corporation Tax Return for Period ending 31/08/2022**
We enclose a summary of your tax return entries, covering income for the year ended 31/08/2022, that has been prepared from information you have supplied.
HM Revenue & Customs regard the completion of the tax return as your personal responsibility. Therefore please ensure that we have been provided with all of the necessary information and carefully check that this has been accurately represented on your tax return.
Once you are also satisfied that the information on the tax return is complete, please sign the declaration enclosed and return to us as soon as possible. We are obliged to hold a copy of your approval before we can file the return with HMRC.
Yours sincerely,
Andrew Brealey
Email: admin@brealeyandnewbury.co.uk Web: www.brealeyandnewbury.co.uk Fax: 01623 409550
Andrew Brealey is licenced and regulated by AAT under licence number 646
Partners: A.K. Brealey BSc (Hons) M.A.A.T., S. Newbury
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## **HM Revenue & Customs**
**Company Tax Return CT600 (2023) Version 3**
**for accounting periods starting on or after 1 April 2015**
## Your Company Tax Return
If we send the company a 'Notice' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.
A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by–box guidance for this form and the supplementary pages.
The forms in the CT600 series set out the information we need and provide a standard format for calculations.
## Company information
||||||
|---|---|---|---|---|
|1
Company name|**Little Nippers Pre-school**||||
||||||
|2
Company registration number|||||
||||||
|3
Tax reference||**2838613857**|||
||||||
|4
Type of company|||**8**||
||||||
## Northern Ireland
||||||
|---|---|---|---|---|
|Put an ‘X’ in the appropriate box(es) below|||||
|5
NI trading activity||6
SME|||
||||||
|7
NI employer||8
Special circumstances|||
||||||
## About this return
||||||||
|---|---|---|---|---|---|---|
|||This is the tax return for the company named above, for the period below|||||
||||||||
||30|from DD/MM/YYYY
35||to DD/MM/YYYY|||
|||**01/09/2021**|ct2023v1|**31/08/2022**|||
|||Put an ‘X’ in the appropriate box(es) below|||||
||||||||
||40|A repayment is due for this return period|||||
||||||||
||45|Claim or relief affecting an earlier period|||||
||||||||
||50|Making more than one return for this company now|||||
||||||||
||55|This return contains estimated figures|||||
||||||||
||60|Company part of a group that is not small|||||
||||||||
||65|Notice of disclosable avoidance schemes|||||
||||||||
|||Transfer Pricing|||||
||||||||
||70|Compensating adjustment claimed|||||
||||||||
||75|Company qualifies for SME exemption|||||
||||||||
||||||||
|---|---|---|---|---|---|---|
|||This is the tax return for the company named above, for the period below|||||
||||||||
||30|from DD/MM/YYYY
35||to DD/MM/YYYY|||
|||**01/09/2021**|ct2023v1|**31/08/2022**|||
|||Put an ‘X’ in the appropriate box(es) below|||||
||||||||
||40|A repayment is due for this return period|||||
||||||||
||45|Claim or relief affecting an earlier period|||||
||||||||
||50|Making more than one return for this company now|||||
||||||||
||55|This return contains estimated figures|||||
||||||||
||60|Company part of a group that is not small|||||
||||||||
||65|Notice of disclosable avoidance schemes|||||
||||||||
|||Transfer Pricing|||||
||||||||
||70|Compensating adjustment claimed|||||
||||||||
||75|Company qualifies for SME exemption|||||
||||||||
For period 01/09/2021 to 31/08/2022
Page 1
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## - About this return continued
||||||
|---|---|---|---|---|
|||Accounts and computations|||
||80|I attach accounts and computations for the period to which this return relates|**X**||
||||||
||85|I attach accounts and computations for a different period|||
||||||
||90|If you are not attaching the accounts and computations, explain why|||
||||||
|||**PDF accounts attached with explanation**|||
||||||
|||Supplementary pages enclosed|||
||||||
||95|Loans and arrangements to participators by close companies -_form CT600A_|||
||||||
||100|Controlled foreign companies and foreign permanent establishment exemptions, hybrid and other mismatches -_form_
|||
|||_CT600B_|||
||105|Group and consortium -_form CT600C_|||
||||||
||110|Insurance -_form CT600D_|||
||||||
||115|Charities and Community Amateur Sports Clubs (CASCs) -_form CT600E_|**X**||
||||||
||120|Tonnage Tax -_form CT600F_|||
||||||
||125|Northern Ireland -_form CT600G_|||
||||||
||130|Cross-border Royalties -_form CT600H_|||
||||||
||135|Supplementary charge in respect of ring fence trades -_form CT600I_|||
||||||
||140|Disclosure of Tax Avoidance Schemes -_form CT600J_|||
||||||
||141|Restitution Tax -_form CT600K_|||
||||||
||142|Research and Development -_form CT600L_|||
|.
.|||||
||143|Freeports –_form CT600M_|||
||||||
||144|Residential property developer tax -_form CT600N_|||
||||||
## **Tax calculation**
## Turnover
|||||
|---|---|---|---|
|145
Total turnover from trade||**-**||
|||||
|150
Banks, building societies, insurance companies and other financial concerns
_‘’_||||
|–_put an X in this box if you do not have a recognised turnover and have not made an entry in box 145_||||
|||||
|Income||||
|||||
|155
Trading profits||**-**||
|||||
|160
Trading losses brought forward set against trading profits||**-**||
|||||
|165
Net trading profits –_box 155 minus box 160_||**-**||
|||||
|170
Bank, building society or other interest, and profits from
non-trading loan relationships||**-**||
|||||
|172
Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period||||
|||||
For period 01/09/2021 to 31/08/2022
Page 2
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## - Income continued
||||
|---|---|---|
|175
Annual payments not otherwise charged to Corporation Tax
and from which Income Tax has not been deducted|**-**||
||||
|180
Non-exempt dividends or distributions from non-UK resident companies|**-**||
||||
|185
Income from which Income Tax has been deducted|**-**||
||||
|190
Income from a property business|**-**||
||||
|195
Non-trading gains on intangible fixed assets|**-**||
||||
|200
Tonnage Tax profits|**-**||
||||
|205
Income not falling under any other heading|**-**||
||||
|Chargeable gains|||
||||
|210
Gross chargeable gains|**-**||
||||
|215
Allowable losses including losses brought forward|**-**||
||||
|220
Net chargeable gains -_box 210 minus box 215_|**-**||
||||
|Profits before deductions and reliefs|||
||||
|225
Losses brought forward against certain investment income|**-**||
||||
|230
Non-trade deficits on loan relationships (including interest) and derivative contracts
(financial instruments) brought forward set against non-trading profits|**-**||
||||
|235
Profits before other deductions and reliefs -_net sum of boxes 165 to 205 and 220_
_minus sum of boxes 225 and 230_|**-**||
||||
||||
## Deductions and reliefs
||||
|---|---|---|
|240
Losses on unquoted shares|**-**||
||||
|245
Management expenses|**-**||
||||
|250
UK property business losses for this or previous accounting period|**-**||
||||
|255
Capital allowances for the purposes of management of the business|**-**||
||||
|260
Non-trade deficits for this accounting period from loan relationships and derivative
contacts (financial instruments)|**-**||
||||
||||
||||
For period 01/09/2021 to 31/08/2022
Page 3
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## - Deductions and reliefs continued
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|263
Carried forward non-trade deficits from loan relationships and derivative contracts
(financial instruments)||||||||**-**||
|||||||||||
|||||||||||
|265
Non-trading losses on intangible fixed assets||||||||**-**||
|||||||||||
|275
Total trading losses of this or a later accounting period||||||||**-**||
|||||||||||
|280
Put an ‘X’ in box 280 if amounts carried back from later accounting periods are
included in box 275||||||||||
|||||||||||
|||||||||||
|285
Trading losses carried forward and claimed against total profits||||||||**-**||
|||||||||||
|290
Non-trade capital allowances||||||||**-**||
|||||||||||
|295
Total of deductions and reliefs –_total of boxes 240 to 275, 285 and 290_||||||||**-**||
|||||||||||
|300
Profits before qualifying donations and group relief –_box 235 minus box 295_||||||||**-**||
|||||||||||
|||||||||||
|305
Qualifying donations||||||||**-**||
|||||||||||
|310
Group relief||||||||**-**||
|||||||||||
|312
Group relief for carried forward losses||||||||**-**||
|||||||||||
|315
Profits chargeable to Corporation Tax –_box 300 minus boxes 305, 310 and 312_||||||||**-**||
|||||||||||
|320
Ring fence profits included||||||||**-**||
|||||||||||
|325
Northern Ireland profits included||||||||**-**||
|||||||||||
|Tax calculation||||||||||
|||||||||||
|326
Number of associated companies in this period||||||||**-**||
|||||||||||
|327
Associated companies in the first financial year||||||||**-**||
|||||||||||
|328
Associated companies in the second financial year||||||||**-**||
|||||||||||
|329
Put an ‘X’ in box 329 if the company claims to be charged at the small companies’
rate on any part of its profits or is claiming marginal rate relief||||||||||
|||||||||||
|Enter how much profit has to be charged and at what rate||||||||||
||Financial
year (yyyy)||Amount of profit||Rate of tax
%||Tax|||
|330||335|**-**|340|**-**|345||**-**||
|||350|**-**|355||360||**-**||
|||365|**-**|370||375||**-**||
|380||385|**-**|390|**-**|395||**-**||
|||400|**-**|405||410||**-**||
|||415|**-**|420||425||**-**||
For period 01/09/2021 to 31/08/2022
Page 4
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## - Tax calculation continued
||||||
|---|---|---|---|---|
||Corporation Tax -_total of boxes 345, 360, 375, 395, 410 and 425_|430|**-**||
||||||
||Marginal relief|435|**-**||
||||||
||Corporation Tax chargeable -_box 430 minus box 435_|440|||
||||||
## Reliefs and deductions in terms of tax
|||||
|---|---|---|---|
|445
Community Investment Relief||**-**||
|||||
|450
Double Taxation Relief||**-**||
|||||
|455
Put an ‘X’ in box 455 if box 450 includes an underlying Rate relief claim||||
|||||
|460
Put an ‘X’ in box 460 if box 450 includes any amount carried back from a
later period||||
|||||
|465
Advance Corporation Tax||**-**||
|||||
|470
Total reliefs and deduction in terms of tax -_total of boxes 445, 450 & 465_||**-**||
|||||
|Coronavirus support schemes and overpayments (see CT600 guide for definitions)||||
|||||
|471
Coronavirus Job Retention Scheme (CJRS) received||**-**||
|||||
|472
CJRS entitlement||**-**||
|||||
|473
CJRS overpayment already assessed or voluntary disclosed||**-**||
|||||
|474
Other coronavirus overpayments||**-**||
|||||
|Energy profits levy||||
|||||
|986
Energy (Oil and Gas) profits levy (EOGPL) amounts liable||**-**||
|||||
|Calculation of tax outstanding or overpaid||||
|||||
|475
Net Corporation Tax liability – box 440 minus box 470||**-**||
|||||
|480
Tax payable on loans and arrangements to participators||**-**||
|||||
|485
Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages
CT600A||||
|||||
|490
Controlled Foreign Companies (CFC) tax payable||**-**||
|||||
|495
Bank levy payable||**-**||
|||||
|496
Bank surcharge payable||**-**||
|||||
For period 01/09/2021 to 31/08/2022
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## - Calculation of tax outstanding or overpaid continued
|||||
|---|---|---|---|
|497
Residential property developer tax (RPDT) payable||**-**||
|||||
|500
CFC tax, bank levy and bank surcharge payable -_total of box 490, 495, 496 and_
||**-**||
|_497_||||
|501
EOGPL payable||**-**||
|||||
|505
Supplementary charge (ring fence trades) payable||**-**||
|||||
|510
Tax chargeable -_total of boxes 475, 480, 500, 501 and 505_||**-**||
|||||
|515
Income Tax deducted from gross income included in profits||**-**||
|||||
|520
Income Tax repayable to the company||**-**||
|||||
|525
Self-assessment of tax payable before restitution tax and coronavirus support
scheme overpayments –_box 510 minus box 515_||**-**||
|||||
|526
Coronavirus support schemes overpayment now due –_total of boxes 471 and 474_
||**-**||
|_minus boxes 472 and 473_||||
|527
Restitution tax||**-**||
|||||
|528
Self-assessment of tax payable – total of boxes 525, 526 and 527||**-**||
|||||
|Tax reconciliation||||
|||||
|530|Research and Development credit|**-**||
|||||
|535|(Not currently used)|||
|||||
|540|Creative tax credit|**-**||
|||||
|545
Total of Research and Development credit, and creative tax credit –_total box 530 to_
_540_||**-**||
|||||
|550|Land remediation tax credit|**-**||
|||||
|555|Life assurance company tax credit|**-**||
|||||
|560
Total land remediation and life assurance company tax credit –_total box 550 and_
_555_||**-**||
|||||
|565
Capital allowances first-year tax credit||**-**||
|||||
|570
Surplus Research and Development credits or creative tax credit payable –_box 545_
_minus box 525_||**-**||
|||||
|575
Land remediation or life assurance company tax credit payable –_total of boxes 545_
_and 560 minus boxes 525 and 570_||**-**||
|||||
|||||
|||||
For period 01/09/2021 to 31/08/2022
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## - Tax reconciliation continued
||||||||||
|---|---|---|---|---|---|---|---|---|
|580
Capital allowances first-year tax credit payable -_boxes 545, 560_
|||||||**-**||
|_and 565 minus boxes 525, 570 and 575_|||||||||
|585
Ring fence Corporation Tax included|||||||**-**||
||||||||||
|586
NI Corporation Tax included|||||||**-**||
||||||||||
|590
Ring fence supplementary charge included|||||||**-**||
||||||||||
|595
Tax already paid (and not already repaid)|||||||**-**||
||||||||||
|600
Tax outstanding -_box 525 minus boxes 545 560 565 and 595_|||||||**-**||
|_, ,_|||||||||
|605
Tax overpaid including surplus or payable credits -_total sum of_
|||||||**-**||
|_boxes 545, 560, 565 and 595 minus 525_|||||||||
|610
Group tax refunds surrendered to this company|||||||**-**||
||||||||||
|615
Research and Development expenditure credits
surrendered to this company|||||||**-**||
||||||||||
||||||||||
|Exporter information|||||||||
||||||||||
|During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside
the United Kingdom (UK)?|||||||||
||||||||||
|616
Yes - goods||617
Yes – services|||618|No – neither|||
||||||||||
|Indicators and information|||||||||
||||||||||
|620
Franked investment income/Exempt ABGH distributions|||||||**-**||
||||||||||
|625
Number of 51% group companies|||||||**-**||
||||||||||
|_Put an ‘X’ in the relevant boxes, if in the period, the company:_|||||||||
||||||||||
|630
should have made (whether it has or not) instalment payments as a large company under the Corporation Tax
(Instalment Payments) Regulations|||||||||
||||||||||
|631
should have made (whether it has or not) instalment payments as a very large company
(Instalment Payments) Regulations|||||under the Corporation Tax||||
||||||||||
|635
is within a group payments arrangement for the period|||||||||
||||||||||
|640
has written down or sold intangible assets|||||||||
||||||||||
|645
has made cross-border royalty payments|||||||||
||||||||||
|647
Eat Out to Help Out Scheme: reimbursed discounts included as taxable income|||||||**-**||
||||||||||
For period 01/09/2021 to 31/08/2022
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## **Information about enhanced expenditure**
## Research and Development (R&D) or creative enhanced expenditure
||||||
|---|---|---|---|---|
|650
Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to
a large company|||||
||||||
|655
Put an ‘X’ in box 655 if the claim is made by a large company|||||
||||||
|656
Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted|||||
||||||
|657
Put an ‘X’ in box 657 to confirm that an additional information form has been submitted|||||
||||||
|659
R&D expenditure qualifying for SME R&D relief|||**-**||
||||||
|660|R&D enhanced expenditure||**-**||
||||||
|665|Creative enhanced expenditure||**-**||
||||||
|670
R&D and creative enhanced expenditure - total box 660 and 665|||**-**||
||||||
|675
R&D enhanced expenditure of an SME on work subcontracted to it by a large
company|||**-**||
||||||
|680
Vaccine research expenditure|||**-**||
||||||
|Land remediation enhanced expenditure|||||
||||||
|685
Enter the total enhanced expenditure|||**-**||
||||||
For period 01/09/2021 to 31/08/2022
Page 8
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## **Information about capital allowances and balancing charges**
## Allowances and charges in calculation of trading profits and losses
||||||||
|---|---|---|---|---|---|---|
||Capital allowances|||Balancing charges|||
||||||||
|Annual investment allowance|690|**-**|||||
||||||||
|Machinery and plant - super-deduction|691|**-**||692|**-**||
||||||||
|Machinery and plant - special rate allowance|693|**-**||694|**-**||
||||||||
|Machinery and plant - special rate pool|695|**-**||700|**-**||
||||||||
|Machinery and plant - main pool|705|**-**||710|**-**||
||||||||
|Structures and buildings|711|**-**|||||
||||||||
|Business premises renovation|715|**-**||720|**-**||
||||||||
|Other allowances and charges|725|**-**||730|**-**||
||||||||
||Capital allowances|||Disposal value|||
||||||||
|Electric charge-points|713|**-**||714|**-**||
||||||||
|Enterprise zones|721|**-**||722|**-**||
||||||||
|Zero emissions goods vehicles|723|**-**||724|**-**||
||||||||
|Zero emissions cars|726|**-**||727|**-**||
||||||||
## Allowances and charges not included in calculation of trading profits and losses
||||||||
|---|---|---|---|---|---|---|
||Capital allowances|||Balancing charges|||
||||||||
|Annual investment allowance|735|**-**|||||
||||||||
|Structures and buildings|736|**-**|||||
||||||||
|Business premises renovation|740|**-**||745|**-**||
||||||||
|Machinery and plant - super-deduction|741|**-**||742|**-**||
||||||||
|Machinery and plant - special rate allowance|743|**-**||744|**-**||
||||||||
|Other allowances and charges|750|**-**||755|**-**||
||||||||
||Capital allowances|||Disposal value|||
||||||||
|Electric charge-points|737|**-**||738|**-**||
||||||||
|Enterprise zones|746|**-**||747|**-**||
||||||||
|Zero emissions goods vehicles|748|**-**||749|**-**||
||||||||
|Zero emissions cars|751|**-**||752|**-**||
||||||||
For period 01/09/2021 to 31/08/2022
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## Qualifying expenditure
||||
|---|---|---|
|760
Machinery and plant on which first year allowance is claimed|**-**||
||||
|765
Designated environmentally friendly machinery and plant|**-**||
||||
|770
Machinery and plant on long-life assets and integral features|**-**||
||||
|771
Structures and buildings|**-**||
||||
|772
Machinery and plant - super-deduction|**-**||
||||
|773
Machinery and plant - special rate allowance|**-**||
||||
|775
Other machinery and plant|**-**||
||||
## **Losses, deficits and excess amounts**
## Amount arising
||||||||
|---|---|---|---|---|---|---|
||Amount|||Maximum available for surrender as
group relief|||
||||||||
|Losses of trades carried on wholly or partly in
the UK|780|**-**||785|**-**||
||||||||
||||||||
|Losses of trades carried on wholly outside the
UK|790|**-**|||||
||||||||
||||||||
|Non-trading deficits on loan relationships and
derivative contracts|795|**-**||800|**-**||
||||||||
||||||||
|UK property business losses|805|**-**||810|**-**||
||||||||
|Overseas property business losses|815|**-**|||||
||||||||
|Losses from miscellaneous transactions|820|**-**|||||
||||||||
|Capital losses|825|**-**|||||
||||||||
|Non-trading losses on intangible fixed assets|830|**-**||835|**-**||
||||||||
||||||||
## Excess amounts
||||||||
|---|---|---|---|---|---|---|
||Amount|||Maximum available for surrender as
|||
|||||group relief|||
|Non-trading capital allowances||||840|**-**||
||||||||
|Qualifying donations||||845|**-**||
||||||||
|Management expenses|850|**-**||855|**-**||
||||||||
||||||||
For period 01/09/2021 to 31/08/2022
Page 10
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## **Northern Ireland information**
|||||
|---|---|---|---|
|856|Amount of group relief claimed which relates to NI trading
losses used against rest of UK/mainstream profits|**-**||
|||||
|||||
|857|Amount of group relief claimed which relates to NI trading
losses used against NI trading profits|**-**||
|||||
|||||
|858|Amount of group relief claimed which relates to rest of
UK/mainstream losses used against NI trading profits|**-**||
|||||
|||||
## **Overpayments and repayments**
## Small repayments
|||||||
|---|---|---|---|---|---|
|860|Do not repay sums of|**-**|or less.|||
|||||||
|Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to
make an entry in this box.||||||
|||||||
|Repayments for the period covered by this return||||||
|||||||
|865|Repayment of Corporation Tax|||**-**||
|||||||
|870|Repayment of Income Tax|||**-**||
|||||||
|875|Payable Research and Development tax credit|||**-**||
|||||||
|880|Payable Research and Development expenditure credit|||**-**||
|||||||
|885|Payable creative tax credit|||**-**||
|||||||
|890|Payable land remediation or life assurance company tax credit|||**-**||
|||||||
|895|Payable capital allowances first-year tax credit|||**-**||
|||||||
## Surrender of tax refund within group
|||||||
|---|---|---|---|---|---|
|Including surrenders under the Instalment Payments Regulations.||||||
|||||||
|900|The following amount is to be surrendered||**-**|||
|||||||
|Put an 'X' in the appropriate box(es) below||||||
|||||||
|the joint Notice is attached||905||||
|or||||||
|will follow||910||||
|||||||
|915|Please stop repayment of the following amount until we send you the Notice||**-**|||
|||||||
For period 01/09/2021 to 31/08/2022
Page 11
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## Bank details (for person to whom a repayment is to be made)
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|920|Name of bank or building society|||||||||
|||||||||||
|925|Branch sort code|||||||||
|||||||||||
|930|Account number|||||||||
|||||||||||
|935|Name of account|||||||||
|||||||||||
|940|Building society reference|||||||||
|||||||||||
## Payments to a person other than the company
|||||
|---|---|---|---|
|945||Complete the authority below if you want the repayment to be made to a person other than the company||
|||I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.)||
|||||
|||||
|950||of (_enter company name_)||
|||||
|||||
|955||authorise (_enter name_)||
|||||
|||||
|960||of address(_enter address_)||
|||||
|||||
|||||
|||**Postcode**||
|||||
|965||Nominee reference||
|||||
|||to receive payment on company's behalf||
|||||
|970||Name||
|||||
|||||
## Declaration
Declaration
I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.
I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.
|975||Name|||
|---|---|---|---|---|
|||**Wendy Moakes**|||
||||||
|980||Date DD/MM/YYYY|||
|||**20/07/2023**|20/07/2024||
||||||
|985||Status|||
|||**Trustee**|||
||||||
For period 01/09/2021 to 31/08/2022
Page 12
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Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
**Company Tax Return – supplementary page** Charities and Community Amateur Sports Clubs (CASCs) **HM Revenue & Customs CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015**
## Guidance
Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.
For further information read _What supplementary pages do I need to complete and include as part of the Company Tax Return?_ to find out what supplementary pages you need to complete.
Also, read the _Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs)_ for further guidance about completing this supplementary page.
## Company information
||||||
|---|---|---|---|---|
|E1|Company name|**Little Nippers Pre-school**|||
||||||
|E2|Tax reference||**2838613857**||
|Period covered by this supplementary page (cannot exceed 12 months)|||||
||||||
||||||
|E3|_from DD/MM/YYYY_||**01/09/2021**||
||||||
|E4|_to DD/MM/YYYY_||**31/08/2022**||
||||||
## Claims to exemption (this section should be completed in all cases)
|||||||
|---|---|---|---|---|---|
|Charity/CASC repayment reference|E5|||||
|||||||
|Charity Commission registration number, or Scottish
Charity number (if applicable)|E10|**1036702**||||
|||||||
|||||||
|Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:||||||
|||||||
|The company was a charity/CASC and is claiming
exemption from all tax on all or part of its income and|E15|**X**||||
|
gains (Also put an ‘X’ in box E15 if the company was a
charity/CASC but had no income or gains in the period)||||||
|||||||
|All income and gains are exempt from tax and have
been will be applied for charitable or qualifying purposes|E20|**X**||||
|, ,
only||||||
|||||||
|Some of the income and gains may not be exempt or
have not been applied for charitable or qualifying|E25|||||
|
purposes only, and I have completed form CT600||||||
|||||||
|I claim exemption from tax||||||
|||||||
|Name|E30|**Wendy Moakes**||||
|||||||
|Status|E35|**Trustee**||||
|||||||
|Date_DD/MM/YYYY_|E40|**20/07/2023**||||
|||||||
For period 01/09/2021 to 31/08/2022
Page 1
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## Repayments
To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information. E45 Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax
## Information required
Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.
|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|
|---|---|---|---|
|Type of income|Amount|||
|||||
|Enter total turnover from exempt charitable trading activities|E50|**-**||
|||||
|Investment income - exclude any amounts included on form CT600|E55|**-**||
|||||
|UK land and building - exclude any amounts included on form CT600|E60|**-**||
|||||
|Gift Aid - exclude any amounts included on form CT600|E65|**-**||
|||||
|From other charities - exclude any amounts included on form CT600|E70|**-**||
|||||
|Gifts of shares or securities received|E75|**-**||
|||||
|Gifts of real property received|E80|**-**||
|||||
|Other sources (not included above)|E85|**-**||
|||||
|Total of boxes E50 to E85|E90|**-**||
|||||
|Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these supplementary pages||||
|||||
|Type of expenditure|Amount|||
|||||
|Trading costs in relation to exempt charitable activities (in box E50)|E95|**-**||
|||||
|UK land and buildings costs in relation to exempt charitable activities (in
box E60)|E100|**-**||
|||||
|All general administration/governance costs|E105|**-**||
|||||
|All grants and donations made within the UK|E110|**-**||
|||||
|All grants and donations made outside the UK|E115|**-**||
|||||
|Other expenditure not included above, or not used in calculating figures
entered on the form CT600|E120|**-**||
|||||
|Total of boxes E95 to E120|E125|**-**||
|||||
For period 01/09/2021 to 31/08/2022
Page 2
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
Little Nippers Pre-school T/A Little Nippers Pre-school (UTR: 2838613857) - Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
## Information required
||||||||||
|---|---|---|---|---|---|---|---|---|
|Charity/CASC assets|||||||||
||Disposals in period|||Held at the end of the period|||||
||(total consideration received)|||(use accounts figures)|||||
||||||||||
|Tangible fixed assets|E130|**-**||E135|**-**||||
||||||||||
|UK investments|E140|**-**||E145|**-**||||
|(excluding controlled companies)|||||||||
||||||||||
|Shares in, and loans to, controlled
companies|E150|**-**||E155|**-**||||
||||||||||
|Overseas investments|E160|**-**||E165|**-**||||
||||||||||
|Loans and non-trade debtors||||E170|**-**||||
||||||||||
|Other current assets||||E175|**-**||||
||||||||||
|Qualifying investments and loans||||E180|||||
|_Applies to charities only. See CT600 guide_|||||||||
||||||||||
|Value of any non-qualifying investments and loans||||E185|**-**||||
|_Applies to charities only. See CT600 guide_|||||||||
||||||||||
|Number of subsidiary or associated companies the charity controls at the end of
the period Exclude companies that were dormant throughout the period||||E190|**-**||||
|.|||||||||
||||||||||
For period 01/09/2021 to 31/08/2022
Page 3
IRmark: OKY6MNBGKW567FKKQKHMB7ELFXULOGML
UTR: 2838613857
## **Corporation Tax Return for Period 01/09/2021 to 31/08/2022 for Little Nippers Pre-school T/A Little Nippers Pre-school**
## **Corporation Tax Payment Schedule**
## **Corporation Tax Payment Schedule**
|Corporation tax due after deduction of any income tax|Corporation tax due after deduction of any income tax|0.00|
|---|---|---|
|Tax credits||0.00|
|Tax already paid||0.00|
|Tax outstanding||0.00|
|**Normal payment date (non-quarterly payer)**|||
|Balancing payment|01 June 2023||
Page 1 of 1
Prepared by: Brealey and Newbury Accountants on 05/06/2023 at 11:23
Document Information
## Document
Title ID Status Sender Dept/business Dept/business ID PDF Certified
LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts ab91b12f-e3cb-4ed7-ac88-bb9487358266 Signed Andrew Brealey (admin@brealeyandnewbury.co.uk) Brealey and Newbury brealey-and-newbury True
## Signers
Name
Wendy Moakes
Authentication Email
## History
|Event|Email|IP address|Date/Time|
|---|---|---|---|
|LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts
created by Andrew Brealey
admin@brealeyandnewbury.co.uk||86.16.178.221|Mon, 5 Jun 2023 11:55:11 +0000|
|LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts||||
|emailed to Wendy Moakes
(attachments: 10383 Little Nippers|admin@brealeyandnewbury.co.uk||Mon, 5 Jun 2023 11:55:12 +0000|
|Pre-School 31-08-22.pdf)||||
|wendymoakes@yahoo.co.uk opened||||
|email for document|wendymoakes@yahoo.co.uk||Mon, 5 Jun 2023 12:22:27 +0000|
|LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts||||
|LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts||||
|visited by Wendy Moakes|wendymoakes@yahoo.co.uk|92.40.191.201|Mon, 5 Jun 2023 12:22:57 +0000|
|||||
|Browser geo-location provided: Lat||||
|53.11609814476608, Long|wendymoakes@yahoo.co.uk|92.40.191.201|Mon, 5 Jun 2023 12:23:02 +0000|
|-1.1192302152815448||||
|LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts||||
|visited by Wendy Moakes|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:16:54 +0000|
|||||
|Browser geo-location provided: Lat||||
|53.11424750374022, Long|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:16:56 +0000|
|-1.1051351577053827||||
|Signature applied (page 5)|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:25 +0000|
|Signature applied (page 8)|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:29 +0000|
|Ticked checkbox for statement: I confirm||||
|that I am authorised to accept the terms|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:35 +0000|
|of this document.||||
|Ticked checkbox for statement: I||||
|understand that accepting the terms of
this document creates a legally binding|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:35 +0000|
|obligation.||||
|Signer offered option to accept or reject
document|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:35 +0000|
|Clicked button with text: By clicking this||||
|button I hereby ACCEPT the terms of|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:35 +0000|
|this document||||
|LittleNippersPre-school_UTR2838613857_31-08-2022_Accounts||||
|completed by Wendy Moakes|wendymoakes@yahoo.co.uk|86.13.224.147|Mon, 5 Jun 2023 13:17:35 +0000|
|||||