Registered Charity Number 1037127
St Paul's Beckenham Pre-School
Report and Accounts
For The Year Ended 31 August 2024
St Paul's Beckenham Pre-School Report and accounts Contents
| Page | |
|---|---|
| Charity information | 1 |
| Trustees’ Report | 2-3 |
| Statement of Trustees’ responsibilities | 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Income and Expenditure account | 7 |
| Statement of total recognised gains and losses | 8 |
| Movements in Accumulated Funds | 8 |
| Balance sheet | 9 |
| Notestotheaccounts | 10-12 |
St Paul's Beckenham Pre-School Company Information
Trustees
Liz Spencer - Chairman and acting secretary Maria Crowe - Trustee and acting treasurer Keith Howick Sara Parr Helen Hawkins
Independent Examiner David Wright FCA PO Box 70552 London SE9 9DE
Bankers Lloyds Bank PLC 6-8 Market Square Bromley BR1 1NA
Registered Charity number 1037127
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St Paul's Beckenham Pre-School
The report of the trustees for the year ended 31 August 2024
Introduction
The trustees present their annual report and accounts for the year ended 31st August 2024.
The board of trustees are satisfied with the performance of the charity during the year and the position at 31st August 2024 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
Name, registered office and constitution of the charity
The full name of the charity is St Paul's Beckenham Pre-School.
The legal registration details are :-
Date of formation 29 April 1994 The Principal Office is Lawn Road Beckenham BR3 1TP Charity Registration Number 1037127
Objectives and Activities of the Charity Summary of main activities of the charity in relation to its objects
The aim of the pre-school is to enhance the development and education of children primarily under-statutary school age by encouraging parents to understand and provide for the needs of their children through community groups and by offering appropriate play facilities and training courses, together with the right of parents to take responsibility and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion and means of ability.
Additionally we encourage the study of the needs of such children and their families and promote public interest and recognition of such needs in the local area.
The trustees confirm that they have complied with the duty in section 4 of the 2006 Act and have due regard to the guidance on public benefit published by the commission.
Summary of the main achievements of the charity during the period
The charity has generated a surplus of £5,226 for the year (2023:- deficit £25,743).
Structure, Governance and Management
Nature of the Governing Document and constitution of the charity
St Paul's Beckenham Pre-School is governed by its Constitution, and is also known as "The Pre-School". The Pre-School is a body in membership of the Pre-School Learning Alliance.
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St Paul's Beckenham Pre-School
The report of the trustees for the year ended 31 August 2024
Financial Review
Policies on reserves
As at 31 August 2024 the Charity had unrestricted reserves of £63,163. The Charity's current policy is to endeavour to maintain reserves of at least one half of annual expenditure ie approximately £50,000.
Specific changes in fixed assets
There are no fixed assets held.
The members of the Board of Trustees of the Charity during the period ended 31st August 2024 were :-
Liz Spencer - Chairman and acting secretary Maria Crowe - Trustee and acting treasurer Keith Howick Sara Parr Helen Hawkins
The trustees are all members of the charity.
Independent Examiner
David Wright FCA Chartered Accountant PO Box 70552 London SE9 SDE
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St Paul's Beckenham Pre-School
The report of the trustees for the year ended 31 August 2024
Statement of Trustees’ Responsibilities
The Charities Act requires the Board of Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity as at the end of the financial period and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent; and
-
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
-
state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material
-
departures disclosed and explained in the financial statements;
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for the contents of the trustees’ report, and the responsibility of the independent examiner in relation to the trustees’ report is limited to examining the report and ensuring that , on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 10th June 2025.
Liz Spencer ZFS ad CE Trustee
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St Paul's Beckenham Pre-School
Independent Examiner's Report to the trustees of the Charity
Report of the Independent Examiner to the trustees
on the accounts of the Charity for the yearended
31 August 2024
| report to the trustees on my examination of the accounts of St Paul's Beckenham Pre-School (the Charity) for the year ended 31st August 2024.
Responsibilities and basis of report
As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).
| report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under sction 145(5)(b) of the Act.
Independent examiner's statement
| have completed my examination. | 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:
(i) accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
(ii) the accounts do not accord with those records; or
(iii) the accounts do not comply with the applicable requirements concerning the form and contect of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of the independent examination.
| have no concerns and have come accross no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
The Examiner's relevant professional qualification or body: Chartered Accountant
David Wright FCA Chartered Accountant PO Box 70552 London SE9 9DE
The date upon which my opinion is expressed is :- 10th June 2025.
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St Paul's Beckenham Pre-School
Statement of Financial Activities
for the year ended 31 August 2024
| Unrestricted | Restricted | Total | Last Year | |
|---|---|---|---|---|
| Funds | Funds | Funds | Total Funds | |
| Notes | 2024 | 2024 | 2024 | 2023 |
| £ | £ | £ | £ | |
| Incoming resources | ||||
| Incoming resources from generated funds | ||||
| Voluntary Income | 101,030 | - | 101,030 | 53,548 |
| Incoming resources from charitable activities | 18,967 | - | 18,967 | 18,484 |
| Total incoming resources | 119,997 | - | 119,997 | 72,032 |
| Costs ofcharitable activities | 113,165 | - | 113,165 | 96,453 |
| Governance costs | 1,606 | - | 1,606 | 1,322 |
| Total resources expended | 114,771 | - | 114,771 | 97,775 |
| Net incoming resources/(net outgoing resources) | ||||
| before transfers between funds | 5,226 | - | 5,226 | (25,743) |
| Net movement in funds | 5,226 | - | 5,226 | (25,743) |
| Total funds brought forward | 57,937 | - | 57,937 | 83,680 |
| TotalFundscarriedforward | 63,163 | : | 63,163 | 57,937 |
The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds as shown in the Balance Sheet on page 9 as required by the the SORP.
All activities derive from continuing operations
The notes on pages 10 to 12 form an integral part of these accounts.
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St Paul's Beckenham Pre-School Statement of Financial Activities for the year ended 31 August 2024
Income and Expenditure Account for the year ended 31 August 2024
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Turnover | 119,997 | 72,032 | |
| Direct costs of turnover | 113,165 | 96,453 | |
| Gross surplus/(deficit) | ~~ | 6,832 | ~~ (24,421) |
| Governance costs | 1,606 | 1,322 | |
| Surplus/(deficit) on ordinary activities beforetax | 5.226 | ~~ (25,743) | |
| Surplus/(deficit) forthe financialyear | 5,226 | (25,743) | |
| Retained surplus/(deficit) forthefinancial year | 6,226 | (25,743) | |
| Allactivitiesderivefromcontinuingoperations |
The notes on pages 10 to 12 form an integral part of these accounts.
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St Paul's Beckenham Pre-Schoo! Statement of Financial Activities
for the year ended 31 August 2024
Statement of Total Recognised Gains and Losses for the year ended 31 August 2024
----- Start of picture text -----
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|2024|2023|
|£|£|
|Excess|of|income|over|expenditure|before|realisation|of|assets|5,226|(25,743)|
|Net|Movement|in|funds|before|taxation|5,226|(25,743)|
|Movements|in|revenue|and|capital|funds|
|for the|year ended|31|August|2024|
----- End of picture text -----
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Revenue|accumulated|funds|Unrestricted|Restricted|Total|Last|year|
|Funds|Funds|Funds|Total|Funds|
|2024|2024|2024|2023|
|£|£|£|£|
|Accumulated|funds|brought|forward|57,937|-|57,937|83,680|
|Recognised|gains|and|josses|before|transfers|5,226|-|§,226|(25,743)|
|Closing|revenue|accumulated|funds|63,163|-|63,163|57,937|
|£|£|
|Summary|of|funds|Designated|Unrestricted|Restricted|Total|Last Year|
|Funds|Funds|Funds|Funds|Total|Funds|
|2024|2024|2024|2024|2023|
|£|£|£|£|
|Revenue|accumulated|funds|-|63,163|-|63,163|57,937|
|Total|funds|-|63,163|-|63,163|57,937|
----- End of picture text -----
The notes on pages 10 to 12 form an integral part of these accounts.
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St Paul's Beckenham Pre-School Balance Sheet
as at 31 August 2024
| Notes | Notes | 2024 | 2023 | ||
|---|---|---|---|---|---|
| £ | £ | ||||
| The assets and liabilities ofthe charity: | |||||
| Current assets | |||||
| Cash at bank and in hand | 63,823 | 59,077 | |||
| Creditors:- | |||||
| amounts due within one year | 7 | (660) | (1,140) | ||
| Net current assets | 63,163 | 57,937 | |||
| Total assets less current liabilities | 63,163 | 57,937 | |||
| Net assets including pension asset/ | liability | 63,163 | 57,937 | ||
| The funds ofthe charity: | |||||
| Unrestricted income funds | |||||
| Unrestricted revenue accumulated funds | 63,163 | 57,937 | |||
| Total unrestricted funds | 63,163 | 57,937 | |||
| Total charity funds | 63,163 | 57,937 | |||
| LD |
Liz Spencer
Trustee
Approved by the board of trustees on 10th June 2025.
The notes on pages 10 to 12 form an integral part of these accounts.
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St Paul's Beckenham Pre-School Notes to the Accounts for the year ended 31 August 2024
----- Start of picture text -----
L.
----- End of picture text -----
- 1 Accounting policies
Basis of preparation of the accounts
The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, and all other applicable accounting standards, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales,(revised June 2008) (The SORP) adapted to meet the needs of unincorporated organisations . The accounts have been drawn up in accordance with the provisions of the Charities (Accounts and Reports) Regulations 2008 Acts, and include the results of the charity's operations which are described in the Trustees’ Report, all of which are continuing.
Insofar as the SORP requires compliance with specific Financial Reporting Standards other than the FRSSE then the specific Financial Reporting Standards have been followed where their requirements differ from those of the FRSSE.
The charity has taken advantage of the exemption in the FRSSE from the requirement to produce a cash flow statement.
The particular accounting policies adopted are set out below.
Accounting convention
The financial statements are preparedjon a going concern basis, under the historical cost convention.
The charity is entirely dependent on continuing grant aid and as a consequence the going concern basis is also dependent on the continuing grant aid.
Incoming Resources
Incoming resources are accounted for on a receivable basis.
Except as described under the 'Deferred Income’ accounting policy all grants, including grants for the purchase of fixed assets , are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
Deferred income
In accordance with the SORP grants received in advance and specified by the donor as_ relating to specific accounting periods or alternatively which are subject to conditions which are still to be met, and which are outside the control of the charity or where it is uncertain whether the conditions can or will be met, are deferred on an accruals basis to the period to which they relate. Such deferrals are shown in the notes to the accounts and the sums involved are shown as creditors in the accounts.
Recognition of liabilities
Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.
Resources Expended
Expenditure is recognised on an accrual basis as a
liability is incurred.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
Governance costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
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St Paul's Beckenham Pre-School Notes to the Accounts
for the year ended 31 August 2024
.
Taxation
As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
2 Winding up or dissolution of the charity
| 2 | Winding up or dissolution of the charity | Winding up or dissolution of the charity | Winding up or dissolution of the charity |
|---|---|---|---|
| If upon winding up or dissolution ofthe charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some |
|||
| other charitable body or bodies having similar objects to the charity. | |||
| 3 | Surplus/(deficit) forthe financial year | 2024 £ |
2023 £ |
| This is stated after crediting :- | |||
| Revenue Turnover from ordinary activities | 119,997 | 72,032 | |
| and after charging:- | |||
| Independent Examiner's Fees | 660 | 600 | |
| 4 | Expenses paid to trustees or persons connected with trustees | ||
| 2024 | 2023 | ||
| £ | £ | ||
| The aggregate amount ofexpenses paid to trustees was | 946 | 722 | |
| § | Staff Costs and Emoluments | 2024 | 2023 |
| £ | £ | ||
| Gross Salaries | 91,295 | 75,718 | |
| Numbers of full time employees or full time equivalents | 2024 | 2023 | |
| Engagedoncharitableactivities | 7 | 7 |
During the period £946 was paid to trustees for administrative support. There were no employees with emoluments in excess of £60,000 per annum.
6 Trustees’ Remuneration
Neither the trustees nor any persons connected with them have received any remuneration, either in the current year or the prior year.
| 7 | Creditors: amounts falling due within oneyear | 2024 | 2023 |
|---|---|---|---|
| £ | £ | ||
| Accruedexpenses | 660 | 1,140 |
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St Paul's Beckenham Pre-School Notes to the Accounts
for the year ended 31 August 2024
8 Analysis of the Net Movement in Funds
| 8 | Analysis of thethe Net MovementMovement | in Funds | in Funds | 2024 | 2023 | ||
|---|---|---|---|---|---|---|---|
| £ | £ | ||||||
| Net movement in funds from Statement of Financial | Activities | 5,226 | (25,743) | ||||
| 9 | Particulars of Individual Funds and | analysis ofassets and liabilities representing funds | |||||
| At 31 August 2024 | Unrestricted | Designated | Restricted Total |
||||
| funds | funds | funds Funds |
|||||
| £ | £ | £ | £ | ||||
| Current Assets | 63,823 | - | - | 63,823 | |||
| Current Liabilities | (660) 63,163 |
a - |
ot - |
_ (660) 63,163 |
|||
| £ | £ | £ | £ | ||||
| At 1 September2023 | Unrestricted | Designated | Restricted Total |
||||
| funds | funds | funds Funds |
|||||
| Current Assets | 59,077 | - | - | 59,077 | |||
| Current Liabilities | (1,140) | ee | 1,140) | ||||
| 57,937 | - | - | 57,937 | ||||
| The individual funds included | above | are :- |
|||||
| Funds at 2023 |
Movements in |
Transfers Between |
Funds at 2024 |
||||
| Funds | funds | ||||||
| as below | |||||||
| £ | £ | £ | £ | ||||
| Unrestricted funds | _. | _57,937 57,937 |
; | 5,226 5,226 |
ae - |
63,163 | |
| Analysis ofmovements in funds asshown in the table above | |||||||
| Incoming | Outgoing | Gains & Movement |
|||||
| Resources | Resources | Losses in |
funds | ||||
| £ | £ | £ | £- | ||||
| Unrestricted funds | 119,997 | 114,771 | os | 5,226 | |||
| 119,997 | 114,771 | - | 5,226 |
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St Paul's Beckenham Pre-School Schedule to the Statement of Financial Activities for the year ended 31 August 2024
Status of this schedule to the Statement of Financial Activities
The schedules on the following pages are required by the disclosure requirements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 and revised in June 2008.
As such, they form a part of the accounts required by the Charities (Accounts and Reports) Regulations 2008.
| Unrestricted | Restricted | Total | Prior Period | |
|---|---|---|---|---|
| Funds | Funds | Funds | Total Funds | |
| 2024 | 2024 | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Incoming Resources | ||||
| Voluntary Income | ||||
| Government and public bodies | ||||
| Incoming resources of a revenue nature Funding from Bromley Children and Young People |
101,030 | - | 101,030 | 53,548 |
| Total Voluntary Income | 101,030 | - | 101,030 | 53,548 |
| Incoming resources from charitable activities | ||||
| Fees from parents . |
18,967 | - | 18,967 | 18,484 |
| Charitable activities | 18,967 | - | 18,967 | 18,484 |
| Total Incoming Resources | 119,997 | = | 119,997 | 72,032 |
| Charitable expenditure | ||||
| Costs ofactivities in furtherance ofthe charity's objectives | ||||
| Toys and equipment | 3,547 | - | 3,547 | 3,090 |
| Food and cleaning | 130 | - | 130 | 560 |
| Hall hire | 9,760 | - | 9,760 | 8,880 |
| Extra-Curricular Activities | 3,890 | - | 3,890 | 3,720 |
| 17,327 | - | 17,327 | 16,250 | |
| Support costs ofcharitable activities | ||||
| Directsupport costs | ||||
| Grosswages and salaries - charitable activities | 91,295 | - | 91,295 | 75,718 |
| Uniforms | 205 | - | 205 | 236 |
| Staffdevelopment | 633 | - | 633 | 742 |
| 92,133 | - | 92,133 | 76,696 |
St Paul's Beckenham Pre-School
Schedule to the Statement of Financial Activities
for the year ended 31 August 2024
Status of this schedule to the Statement of Financial Activities
The schedules on the following pages are required by the disclosure requirements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 and revised in June 2008.
As such, they form a part of the accounts required by the Charities (Accounts and Reports) Regulations 2008.
| Unrestricted | Restricted | Total | Prior Period | |
|---|---|---|---|---|
| Funds | Funds | Funds | Total Funds | |
| 2024 | 2024 | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Premises Costs | ||||
| Insurance | 634 | - | 634 | 604 |
| Gardening including repairs | 1,319 | - | 1,319 | 1,343 |
| 1,953 | - | 1,953 | 1,947 | |
| General administrative expenses: | ||||
| Telephone and fax | 328 | - | 328 | 292 |
| Subscriptions | - | - | - | 134 |
| Equipment expensed | 95 | - | 95 | 703 |
| IT Support | 90 | - | 90 | 150 |
| Sundry expenses | 128 | - | 128 | = |
| Advertising and PR | 190 | - | 190 | 62 |
| 831 | - | 831 | 1,341 | |
| Othersupport costs | ||||
| OFSTED/PLA/FEES | 583 | - | 583 | 219 |
| DBS Certificates | 338 | - | 338 | - |
| 921 | - | 921 | 219 | |
| Total Support costs | 95,838 | - | 95,838 | 80,203 |
| TotalExpendedonCharitableActivities | 113,165 | - | 113,165 | 96,453 |
Governance costs that are not direct management functions inherent in generating funds, service delivery and programme or project work
| Specific governance costs Agreed payments to Trustees for administrative work Independent Examiner's Fees |
946 660 |
- - |
946 722 660 600 |
|---|---|---|---|
| Totalgovernancecosts | 1606 | 606,322 |