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CAF BANK ACCOUNT- PRE-SCHOOL (CX)08302) SUMMARY 01.09.2024 - 31.08.2025 CAF BALANCE AT 01.09.2024 £30. 805.74 ACCREDITED RECEIPTS 93, 016.78 TOTAL £123. 822.52 DEBITED PAYMENTS -£104. 965.72 TOTAL BALA NET/SURPLUS £18. 856.80 CAF BALAN AT 31.08.2025 £18. 856.80
Independent •xamlner's r•port to the trust•e3 of Y•atmpton Proschooi I report to the twstces on my examination of th9 accounts of tho Yealmpton Preschool (the Tnjstl for the year ered 31 August 2025. Responslbiiitles and basis of r•port As the chsrity trustees of the Trustyou are responsibleforthe preparation of the accounts in accordanco With the requirements of the CharitiesAct 2011 1.the Aci.). I report in respeet of my examination of the Trusys accounts carriod out under s. 145 of the 2011 A and in carrying out my examination I have fouowed ali the applicable Directions &ven by the Charity Commission under s. 145(5){b) of the ACL Indepènderrt examlner'$ statement I have completed my examinatlOn_ I confimi that no materi81 matters havo come to my anention in connection the examination giiqng me cause to betieve that in aty matgrial pect (1 iaccounting ro¢ords were not kepi in respect of the Trust as required by section 130 of the Actr. or (2)the accounts do not accor(l Mryth t*Se rocords. I have no Concems and havB come across no other matters in connoction with the examination io which atteniion should be drawn in this report in order to enable 8 propor tsnderstan in8 of the accounts to be reached. Signed N8me.- Tamsin Trind9r FCA Relevant professional qualification Or body. ICAEW (Chartered A¢countant) Addr<ss: E8erton House. Torr Lane. YeaEmpton, Devon PLB 2HW Date: 6 February 2026
Additional Notes: Control8 environm9nt. If not alroady, a dual banking approv81 systom ought to be in place Istaff permittingi. Suggest a credrt card for the Proschool too. It appears 8S though Laura makes purchaso dccisions. reimbufses herselt with no separate approval. If thi5 IS thc case. l undersiand why. Its efficiont and simpla in a small workplace BUT an extr8 approval IUld protect Laura's POSlEion. 8houid anyone ever ch8Uenge anything. Additional recordsl audit trail should be tncluded for the roviewer. Thero are a couplo of things where I ha(1 to'guos3'wh8t had happened. Computer purchase from famity member?_ is thi$ an appropriale amount for what was purchased. Littte info gJ"ven. Error-transfer in and out offundraisingaccount/grnnt Ivnded wtem. Looks confusingand an explanation would have helped here. Other matters: 18 the of £11 k Caused by difficulty in managing ratlos i.e. staffing abovetheievelsrequired?Oristhefundingperheadgenuinelynotenou8hto breakeven? What is the plan here? Very Little of the cost base can be reduced. Increase in fundraisin Another yearwith 8 similar Ioss 8nd the reserves figuros wiu be worryinwy low. You knry¥v 811 this. just want to make sure it's logged. Il r,1.