## Managers report AGM 29/01/2024 2022/23 was a very busy year that saw a number of changes, most significantly was the resignation of Caroline Armstrong in January 2023. After 10 years working at the preschool she felt it was time to move on to pastures new. We had started the year strongly with good numbers on the register, this continued to build and build throughout the year. Caroline leaving meant that I was left as the only manager, after some discussion and the difficulties we were already experiencing with recruitment it was decided that I would continue as the only manager with Charley as my Deputy, dealing with the educational side of things out with the children. By the end of the summer term it had become apparent that Katherine was naturally stepping into a more managerial role, so we proposed that she be promoted to Assistant Business Manager, this helped to take some of the pressure off me as she has taken on the responsibility for all of the invoicing and updating the registers. With it being such a busy year right from the start we have had to adjust some of our routines slightly. Historically we had always used the Rainbow room as our main room but due to the fact that we are now so busy for the breakfast club and after school club we found ourselves needing to use the Buzzard room much more outside of the core hours, this lead us to reflect on how we were utilising the space we have, and with a few little tweaks we are finding we are using all of the spaces much more effectively. Including a much more free flow approach to the Nature Garden, wellies and overalls are positioned next to the door and the children are encouraged to get themselves ready independently. The regeneration of our outside spaces has started, the back garden has been resurfaced, the shed moved from the front covered area, giving us more space out there and plans are underway for the Easter holidays to put a shelter in the nature garden and to make raised beds for vegetable patches. We have moved much more towards the Curiosity Approach using authentic resources and inspiring awe and wonder in the children, we have done this alongside Opal (Observations of Play and Learning) which we use as our curriculum instead of the EYFS. Our classrooms have become homely, calm, neutral spaces where the children are much more likely to engage in focussed, imaginative play All in all 2022/23 felt like a really good year of growth at the preschool, it had it’s challenges at times but everyone seemed to take them in their stride and cement what a strong team we have. 2023/24 is promising to be another busy and fantastic year. ||**Lymptone Preschool**|**Lymptone Preschool**|**Lymptone Preschool**|**Lymptone Preschool**|Charity No
(if any)||| |---|---|---|---|---|---|---|---| ||Annual accounts for theperiod||||||| ||Period start date||**9/1/2022**|**To**|Period end
date|**8/31/2023**|| ||||||||| |**Section A**|**Statement of financial activities**||||||| |**Recommended categories by**
**activity**||Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prior year**
**funds**| ||||**£**|**£**|**£**|**£**|**£**| |**Incoming resources(Note 3)**|||F01|F02|F03|F04|F05| |**Income and endowments from:**|||||||| |Donations and legacies||S01|3,764|10,000|-|13,764|10,067| |Charitable activities||S02|248,933|-|-|248,933|206,718| |Other trading activities||S03|-|-|-|-|-| |Investments||S04|240|-||240|50| |Separate material item of income||S05|-|-|-|-|-| |Other||S06|-|-|-|-|-| |**_Total_**||S07|252,937|10,000|-|262,937|216,835| |**Resources expended(Note 6)**|||||||| |**Expenditure on:**|||||||| |Office maintenance & running costs||S08|12,582|-|-|12,582|13,632| |Charitable activities||S09|209,279|-|-|209,279|191,560| |Separate material item of expense||S10|-|-|-|-|-| |Other -depreciation||S11|1,155|-|-|1,155|1,497| |**_Total_**||S12|223,016|-|-|223,016|206,689| ||||||||| |**Net income/(expenditure) before**
**gains/(losses)**|**investment**|S13|29,921|10,000|-|39,921|10,146| |Netgains/(losses)on investments||S14|-|-|-|-|-| |**Net income/(expenditure)**||S15|29,921|10,000|-|39,921|10,146| |**Extraordinary items**||S16|-|-|-|-|-| |**Transfers between funds**||S17|-|-|-|-|-| |**Other recognised** **gains/(losses):**|||||||| |Gains and losses on revaluation of fixed assets for the charity’s own use||S18|-|-|-|-|-| |Othergains/(losses)||S19|-|-|-|-|-| |**_Net movement in funds_**||S20|29,921|10,000|-|39,921|10,146| ||||||||| |**_Reconciliation of funds:_**|||||||| |Total funds brought forward||S21|55,317|-|-|55,317|45,171| |**_Total funds carried forward_**||S22|85,238|10,000|-|95,238|55,317| 1 of 29 |**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**||||| |---|---|---|---|---|---|---| |**Lympstone Preschool:**
**year ended 31 August 2023**|Guidance Notes
|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total this**
**year**|**Total last**
**year**| |||**£**|**£**|**£**|**£**|**£**| |**Fixed assets**||F01|F02|F03|F04|F05| ||B01|-|-|-|-|-| |**Tangible assets(Note 14)**|B02|2,749|-|-|2,749|2,035| ||B03|-|-|-|-|-| ||B04|-|-|-|-|-| |**_Total fixed assets_**|B05|2,749|-|-|2,749|2,035| |**Current assets**||||||| ||B06|-|-|-|-|-| |**Debtors(Note 19)**|B07|9,634|-|-|9,634|6,581| ||B08|-|-|-|-|-| |**Cash at bank and in hand(Note 24)**|B09|81,204|10,000|-|91,204|55,665| |**_Total current assets_**|B10|90,838|10,000|-|100,838|62,246| |||||||| |**Creditors: amounts falling due within**
**oneyear(Note 20)**|B11|8,349|-|-|8,349|8,965| |||||||| |**_Net current assets/(liabilities)_**|B12|82,489|10,000|-|92,489|53,282| |||||||| |**_Total assets less current liabilities_**|B13|85,238|10,000|**-**|95,238|55,317| |||||||| |**Creditors: amounts falling due after**
**oneyear**|B14|-|-|-|-|-| |**Provisions for liabilities**|B15|-|-|-|-|-| |||||||| |**_Total net assets or liabilities_**|B16|85,238|10,000|-|95,238|55,317| |**Funds of the Charity**||||||| ||B17|-|||-|-| |**Restricted income funds (Note 27)**|B18||10,000||10,000|-| |**Unrestricted funds**|B19|85,238||-|85,238|55,317| ||B20||||-|| |**_Total funds_**|B21|85,238|10,000|-|95,238|55,317| |||||||| |Signed by one or two trustees on behalf of all
the trustees||Signature||Print|Name|Date of
approval
dd/mm/yyyy| |||||M Lyon||| |||||L Bacon||| |||||||| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**| |---|---|---|---|---|---| |Lympstone Preschool:year ended 31 August 2023|||||| |Note 1**Basis of preparation**|||||| ||||||| |**_This section should be completed by all charities_**_._|||||| |**1.1 Basis of accounting**
|||||| |These accounts
transaction value|have been prepared under the historical cost convention with items recognised at cost or
unless otherwise stated in the relevant note(s) to these accounts.||||| |The accounts ha|ve been prepared in accordance with:||||| |• and with*|ü|the Statement of Recommended
preparing their accounts in accord
in the UK and Republic of Ireland (|||Practice: Accounting and Reporting by Charities
ance with the Financial Reporting Standard applicable
FRS 102) issued on 16 July 2014| |• and with*|ü|the Financial Reporting Standard
Ireland (FRS 102)|||applicable in the United Kingdom and Republic of| |• and with the C|harities Act 2011.||||| ||||||| |The charity cons
FRS 102.*|titutes a public benefit entity as defined by||||| |* -Tick as appropriate|||||| |**1.2 Going concern**|||||| |**_If there are material uncertainties related to events or con_**
**_ability to continue as a going concern, please provide the_**
**_appropriate:_**|||||**_ditions that cast significant doubt on the charity's_**
**_following details or state "Not applicable", if_**| |An explanation as to those factors that support
the conclusion that the charity is a going
concern;||||**_Not applicable ["N/A"]_**
|| |Disclosure of any uncertainties that make the
going concern assumption doubtful;||||**_N/A_**|| |Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.||||**_N/A_**
|| |**1.3 Change of accounting policy**|||||| |The accounts present a tru||e and fair view and t||he accounting policies adopted are those outlined in**note 2.**|| |Yes*|ü|* -Tick as appropriate|||| |No*|ü||||| ||||||| |**_Please disclose_**|**_:_**||||| |**_(i) the nature of_**|**_the change in accounting policy;_**||||| |**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why applying the new accounting policy_**
**_eliable and more relevant information;_**||||| **----- Start of picture text -----**
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* ü
No* ü * -Tick as appropriate
Please disclose:
(i) the nature of any changes; N/A
(ii) the effect of the change on income and expense or N/A
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
N/A
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* ü
No* ü * -Tick as appropriate
Please disclose:
(i) the nature of the prior period error; N/A
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
N/A
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
N/A
**----- End of picture text -----**
## **Notes to the accounts (cont)** Lympstone Preschool: year ended 31 August 2023 ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS 102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ **N/A** ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change N/A in accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ ||**Start of**|**End of prior**|| |---|---|---|---| ||**period**|**period**|| ||**£**|**£**|| |**Fund balances as previously**|||| |**stated**|||| |**_Adjustments:_**|||| ||||| ||||| ||||| ||||| |**Fund balance as restated**|||| ||||| _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of prior period £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** 5 of 29 |**Section C Notes to the accounts (**|**Section C Notes to the accounts (**|**Section C Notes to the accounts (**|**Section C Notes to the accounts (**|**Section C Notes to the accounts (**|**cont)**||| |---|---|---|---|---|---|---|---| |
Lympstone Preschool:year ended 31 August 2023|||||||| |**Note 2 Accounting policies**|||||||| |**2.2 INCOME**|||||||| |_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a_
_different or additional policy has been adopted then this is detailed in the box below._|||||||| ||||||||| |**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:||||||| ||
· the charity becomes entitled to the resources;||||||| ||
·it is more likely than not that the trustees will receive the resources; and||||Yes|No|N/a| ||
· the monetary value can be measured with sufficient reliability.||||ü|ü|ü| |**Offsetting**|
There has been no offsetting of assets and liabilities, or income and expenses, unless required
orpermitted bythe FRS 102 SORP or FRS 102.||||Yes|No|N/a| ||||||ü|ü|ü| |**Grants and donations**|Grants and donations are only included in the SoFA when the general income
recognition criteria are met(5.10 to 5.12 FRS102 SORP).||||Yes|No|N/a| ||||||ü|ü|ü| ||In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
onlyoccurs when theperformance related conditions are met(5.16 FRS 102 SORP).||||Yes|No|N/a| ||||||ü|ü|ü| |**Legacies**|Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.||||Yes|No|N/a| ||||||ü|ü|ü| |**Government grants**|The charity has received government grants in the reporting period||||Yes|No|N/a| ||||||ü|ü|ü| |**Tax reclaims on**
**donations and gifts**|Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.||||Yes|No|N/a| ||||||ü|ü|ü| |**Contractual income and**
**performance related**
**grants**|This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.||||Yes|No|N/a| ||||||ü|ü|ü| |**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.||||Yes|No|N/a| ||||||ü|ü|ü| ||The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carryingamount of the stocks at distribution.||||Yes|No|N/a| ||||||ü|ü|ü| ||Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.||||Yes|No|N/a| ||||||ü|ü|ü| ||Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incomingresources when receivable.||||Yes|No|N/a| ||||||ü|ü|ü| ||Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.||||Yes|No|N/a| ||||||ü|ü|ü| |**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of||||Yes|No|N/a| |**Donated services and**
Donated services and facilities are included in the SOFA when received at the value of|**Donated services and**
Donated services and facilities are included in the SOFA when received at the value of||||| |---|---|---|---|---|---| |
**facilities**|
the gift to the charity provided the value of the gift can be measured reliably.||ü|ü|ü| ||Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
headingin the SOFA.||Yes|No|N/a| ||||ü|ü|ü| |**Support costs**|The charity has incurred expenditure on support costs.||Yes|No|N/a| ||||ü|ü|ü| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.||Yes|No|N/a| ||||ü|ü|ü| |**Income from interest,**
**royalties and dividends**|This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.||Yes|No|N/a| ||||ü|ü|ü| |**Income from membership**
**subscriptions**|Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.||Yes|No|N/a| ||||ü|ü|ü| ||Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.||Yes|No|N/a| ||||ü|ü|ü| |**Settlement of insurance**
**claims**|Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.||Yes|No|N/a| ||||ü|ü|ü| |**Investment gains and**
**losses**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.||Yes|No|N/a| ||||ü|ü|ü| |**2.3 EXPENDITURE AND LIABILITIES**|||||| |**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.||Yes|No|N/a| ||||ü|ü|ü| |**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.||Yes|No|N/a| ||||ü|ü|ü| ||Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.||Yes|No|N/a| ||||ü|ü|ü| |**Grants with performance**
**conditions**|Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.||Yes|No|N/a| ||||ü|ü|ü| |**Grants payable without**
**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.||Yes|No|N/a| ||||ü|ü|ü| |**Redundancy cost**|The charity made no redundancy payments during the reporting period.||Yes|No|N/a| ||||ü|ü|ü| |**Deferred income**|No material item of deferred income has been included in the accounts.||Yes|No|N/a| ||||ü|ü|ü| |**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts||Yes|No|N/a| ||||ü|ü|ü| |**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reportingdate||Yes|No|N/a| ||||ü|ü|ü| |**Basic financial**|The charity accounts for basic financial instruments on initial recognition as per

||Yes|No|N/a| |paragraph 10 7 FRS102 SORP
Subsequent measurement is as per paragraphs 11 17|||||| ||||||||| |---|---|---|---|---|---|---|---| |**instruments**|paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.||||ü|ü|ü| |**2.4 ASSETS**|||||||| |**Tangible fixed assets for**
**use by charity**|These are capitalised if they can be used for more than one year, and cost at least|||£300|||| ||They are valued at cost.||||Yes|No|N/a| ||||||ü|ü|ü| ||The depreciation rates and methods used are disclosed in note 9.2.||||||| |**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5||||Yes|No|N/a| ||||||ü|ü|ü| ||They are valued at cost.||||Yes|No|N/a| ||||||ü|ü|ü| |**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.||||Yes|No|N/a| ||||||ü|ü|ü| ||||||Yes|No|N/a| ||They are valued at cost.||||ü|ü|ü| |**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.||||Yes|No|N/a| ||||||ü|ü|ü| ||Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments||||Yes|No|N/a| ||||||ü|ü|ü| |**Stocks and work in**
**progress**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
realisable value.|||net|Yes|No|N/a| ||||||ü|ü|ü| ||Goods or services provided as part of a charitable activity are measured at net realisable
based on the service potential provided by items of stock.|||value|Yes|No|N/a| ||||||ü|ü|ü| ||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the c|||ontract.|Yes|No|N/a| ||||||ü|ü|ü| |**Debtors**|Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.||||Yes|No|N/a| ||||||ü|ü|ü| |**Current asset**
**investments**|The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.||||Yes|No|N/a| ||||||ü|ü|ü| ||||||Yes|No|N/a| ||They are valued at fair value except where they qualify as basic financial instruments.||||ü|ü|ü| ||||||||| |**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|||||||| ||||||||| ||||||||| |**Section C**|**Notes to the acco**|**unts**|||**(cont)**|**(cont)**| |---|---|---|---|---|---|---| |
Lympstone Pre|
school:year ended 31 August 2023|||||| |**Note 3**|**Analysis of income**|||||| ||
**Analysis**|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**
|**Prioryear**| ||||||**£**|**£**| |**Donations**
**and legacies:**|Donations and gifts|3,537|10,000|-|13,537|9,533| ||
Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||DCC Grant-New build F& Furniture|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donated goods, facilities and services|-|-|-|-|-| ||
Other|227|-|-|227|534| ||**Total**|3,764|10,000|-|13,764|10,067| |||||||| |**Charitable**
**activities:**|EDDC termly grants & DAF funding|127,769|-|-|127,769|102,093| ||DCC Grant-SEN|-|-|-|-|- 281| ||Fees from parents-lunch & extra sessions|61,139|-|-|61,139|65,289| ||
Fees from parents -ASC & Holiday Club,
Toddler Club|59,126|-|-|59,126|34,999| ||Fund-raising (less materials costs)|899|-|-|899|4,618| ||**Total**|248,933|-|-|248,933|206,718| |||||||| |**Other trading**
**activities:**||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |**Income from**
**investments:**|Interest income|240|-|-|240|50| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|240|-|-|240|50| |||||||| |**Separate**
**material item**
**of income:**||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |**Other:**|Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-
|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |**TOTAL INCOM**|**E**|252,937|10,000|-|262,937|216,835| |||||||| |**Other informati**|**on:**|||||| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**|N/A|N/A|N/A|N/A|N/A| |---|---|---|---|---|---|---| |||||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||N/A||||| |||||||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||||||| |||||||| |||||||| |**Section C Notes to the accounts**
|**Section C Notes to the accounts**
|**(cont)**|**(cont)**| |---|---|---|---| |
~~Lympstone Preschool:year ended 31 August 2023~~|||| |**Note 4 Analysis of receipts of government grants**|||| ||||| ||**Description**|**Thisyear**|**Lastyear**| |||**£**|**£**| |**Government grant 1**|EDDC termly grants & DAF funding|127,769|102,093| |
**Government grant 2**|DCC Grant-SEN|-|- 281| |**Government grant 3**||-|-| |
**Other**||-|-| ||**Total**|127,769|101,812| ||||| ||||| |**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants that_**
**_have been recognised in income._**|||| ||||| ||||| |**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|||| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**| |---|---|---|---|---| |
Lympstone Preschool:year ended 31 August 2023||||| |||||| |**Note 5 Donated goods, facilities and services**||||N/A| |||**Thisyear**|**Lastyear**|| |||**£**|**£**|| |**Seconded staff**||-|-|| |**Use ofproperty**||-|-|| |**Other**||-|-|| |||-|-|| |||||| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||| |||||| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**||||| |||||| |**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||| |||||| |**Section C**|**Notes to the acc**|**Notes to the acc**|**ounts**|||**(cont)**|**(cont)**| |---|---|---|---|---|---|---|---| |
Lympstone Presch|
ool:year ended 31 August 2023||||||| |**Note 6**|**Analysis of expenditure**||||||| ||
**Analysis**||**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|
**Endowment**
**funds**|**Total funds**
|**Prioryear**| |||||||**£**|**£**| |**Expenditure on**
**raising funds:**|Incurred seeking donations||-|-|-|-|-| ||Incurred seeking legacies||-|-|-|-|-| ||Incurred seeking grants||||||| ||Operating membership s
social lotteries|chemes and|||||| ||Staging fundraising even|ts|||||| ||Fudraising agents||||||| ||Operating charity shops||||||| ||Operating a trading comp
undertaking non-charitabl
activity|any
e trading|||||| ||Advertising, marketing, di
publicity|rect mail and|-|-|-|-|-| ||Start up costs incurred in
new source of future inco|generating
me|-|-|-|-|-| ||Office supplies||2,906|-|-|2,906|1,946| ||Other trading activities||||||| ||Investment management costs:||-|-|-|-|| ||Portfolio management costs||-|-|-|-|-| ||
Cost of obtaining investment advice||-|-|-|-|-| ||Investment administration costs||-|-|-|-|-| ||Insurance, PLA membership, Ofsted
fees||1,636|-|-|1,636|1,688| ||Furbishment of new build, &
maintenance charges||4,228|-|-|4,228|3,673| ||Village hall rental||3,812|-|-|3,812|6,325| ||**Total expenditure on raising funds**||12,582|-|-|12,582|13,632| ||||||||| |**Expenditure on**
**charitable**
**activities**|Salary costs|**Note 11**|195,943|-|-|195,943|180,192| ||Pension costs [NEST]|**Note 12**|2,939|-|-|2,939|2,350| ||Other staff costs|**Note 11**|1,010|-|-|1,010|1,275| ||Food & snacks||2,429|-|-|2,429|2,568| ||Play equipment & books||3,521|-|-|3,521|2,783| ||Other expenses||3,437|-|-|3,437|2,392| ||Nature garden & outdoor|space at back|-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||**Total expenditure on charitable**
**activities**|**Total expenditure on charitable**
**activities**|209,279|-|-|209,279|191,560| |---|---|---|---|---|---|---|---| ||||||||| |**Separate material**
**item of expense**|||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|| ||**Total**||-|-|-|-|-| ||||||||| |**Other**|||||||| ||Depreciation on fixed assets held||1,155|-|-|1,155|1,497| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||**Total other expenditure**||1,155|-|-|1,155|1,497| ||||||||| |**TOTAL EXPENDIT**|**URE**||223,016|-|-|223,016|206,689| ||||||||| ||||||||| ||||||||| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**||**(cont)**| |---|---|---|---|---| |
Lympstone Preschool:year ended 31 August 2023||||| |**Note 11 Paid employees**||||| |
**_Please complete this note if the charity has any employees._**||||| |||||| |**11.1 Staff Costs**||||| ||||**Thisyear**|**Lastyear**| ||||**£**|**£**| |**Salaries and wages**|||193,618|178,881| |**Social security costs**|||2,325|1,311| |**Pension costs(defined contribution scheme)**|||2,939|2,350| |**Other employee benefits**|||1,010|1,275| |**Total staff costs**|||199,892|183,817| |||||| |**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and arepaid by a relatedparty**|||**N/A**|| |||||| |**_Please give details of the number of employees whose total employee benefits (excluding employer_**
**_pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions,_**
**_please enter 'true' in the box provided._**||||| |**No employees received employee benefi**
**pension costs) for the reporting period o**||**ts (excluding employer**
**f more than £60,000**|**N/A**|| |||||| |**Band**||**Num**|**ber of employees -N/A**|| |**£60,000 to £69,999**||||| |**£70,000 to £79,999**||||| |**£80,000 to £89,999**||||| |**£90,000 to £99,999**||||| |**£100,000 to £109,999**||||| |||||| |||||| |||||| |||||| |**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity**||N/A||| |||||| |||||| |**11.2 Average head count in the year**|||**Thisyear**|**Lastyear**| ||||**Number**|**Number**| |**The parts of the charity in which the**
**employees work**||**Fundraising**|-|-| |||**Charitable Activities**|14|14| |||**Governance**|-|-| |||**Other-Administration**|2|2| |||**Total**|16|16| |||||| |||||| |||||| |||||| |**11.3 Ex-gratiapayments to employees a**||**nd others(excluding trustees)**||| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**||**(cont)**| |---|---|---|---|---| |
Lympstone Preschool:year ended 31 August 2023||||| |**Note 11 Paid employees**||||| |
**_Please complete this note if the charity has any employees._**||||| |||||| |**11.1 Staff Costs**||||| ||||**Thisyear**|**Lastyear**| ||||**£**|**£**| |**Salaries and wages**|||193,618|178,881| |**Social security costs**|||2,325|1,311| |**Pension costs(defined contribution scheme)**|||2,939|2,350| |**Other employee benefits**|||1,010|1,275| |**Total staff costs**|||199,892|183,817| |||||| |**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and arepaid by a relatedparty**|||**N/A**|| |||||| |**_Please give details of the number of employees whose total employee benefits (excluding employer_**
**_pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions,_**
**_please enter 'true' in the box provided._**||||| |**No employees received employee benefi**
**pension costs) for the reporting period o**||**ts (excluding employer**
**f more than £60,000**|**N/A**|| |||||| |**Band**||**Num**|**ber of employees -N/A**|| |**£60,000 to £69,999**||||| |**£70,000 to £79,999**||||| |**£80,000 to £89,999**||||| |**£90,000 to £99,999**||||| |**£100,000 to £109,999**||||| |||||| |||||| |||||| |||||| |**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity**||N/A||| |||||| |||||| |**11.2 Average head count in the year**|||**Thisyear**|**Lastyear**| ||||**Number**|**Number**| |**The parts of the charity in which the**
**employees work**||**Fundraising**|-|-| |||**Charitable Activities**|14|14| |||**Governance**|-|-| |||**Other-Administration**|2|2| |||**Total**|16|16| |||||| |||||| |||||| |||||| |**11.3 Ex-gratiapayments to employees a**||**nd others(excluding trustees)**||| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**||**(cont)**| |---|---|---|---|---| |
Lympstone Preschool:year ended 31 August 2023||||| |**Note 11 Paid employees**||||| |
**_Please complete this note if the charity has any employees._**||||| |||||| |**11.1 Staff Costs**||||| ||||**Thisyear**|**Lastyear**| ||||**£**|**£**| |**Salaries and wages**|||193,618|178,881| |**Social security costs**|||2,325|1,311| |**Pension costs(defined contribution scheme)**|||2,939|2,350| |**Other employee benefits**|||1,010|1,275| |**Total staff costs**|||199,892|183,817| |||||| |**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and arepaid by a relatedparty**|||**N/A**|| |||||| |**_Please give details of the number of employees whose total employee benefits (excluding employer_**
**_pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions,_**
**_please enter 'true' in the box provided._**||||| |**No employees received employee benefi**
**pension costs) for the reporting period o**||**ts (excluding employer**
**f more than £60,000**|**N/A**|| |||||| |**Band**||**Num**|**ber of employees -N/A**|| |**£60,000 to £69,999**||||| |**£70,000 to £79,999**||||| |**£80,000 to £89,999**||||| |**£90,000 to £99,999**||||| |**£100,000 to £109,999**||||| |||||| |||||| |||||| |||||| |**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity**||N/A||| |||||| |||||| |**11.2 Average head count in the year**|||**Thisyear**|**Lastyear**| ||||**Number**|**Number**| |**The parts of the charity in which the**
**employees work**||**Fundraising**|-|-| |||**Charitable Activities**|14|14| |||**Governance**|-|-| |||**Other-Administration**|2|2| |||**Total**|16|16| |||||| |||||| |||||| |||||| |**11.3 Ex-gratiapayments to employees a**||**nd others(excluding trustees)**||| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**||**(cont)**| |---|---|---|---|---| |
Lympstone Preschool:year ended 31 August 2023||||| |**Note 11 Paid employees**||||| |
**_Please complete this note if the charity has any employees._**||||| |||||| |**11.1 Staff Costs**||||| ||||**Thisyear**|**Lastyear**| ||||**£**|**£**| |**Salaries and wages**|||193,618|178,881| |**Social security costs**|||2,325|1,311| |**Pension costs(defined contribution scheme)**|||2,939|2,350| |**Other employee benefits**|||1,010|1,275| |**Total staff costs**|||199,892|183,817| |||||| |**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and arepaid by a relatedparty**|||**N/A**|| |||||| |**_Please give details of the number of employees whose total employee benefits (excluding employer_**
**_pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions,_**
**_please enter 'true' in the box provided._**||||| |**No employees received employee benefi**
**pension costs) for the reporting period o**||**ts (excluding employer**
**f more than £60,000**|**N/A**|| |||||| |**Band**||**Num**|**ber of employees -N/A**|| |**£60,000 to £69,999**||||| |**£70,000 to £79,999**||||| |**£80,000 to £89,999**||||| |**£90,000 to £99,999**||||| |**£100,000 to £109,999**||||| |||||| |||||| |||||| |||||| |**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity**||N/A||| |||||| |||||| |**11.2 Average head count in the year**|||**Thisyear**|**Lastyear**| ||||**Number**|**Number**| |**The parts of the charity in which the**
**employees work**||**Fundraising**|-|-| |||**Charitable Activities**|14|14| |||**Governance**|-|-| |||**Other-Administration**|2|2| |||**Total**|16|16| |||||| |||||| |||||| |||||| |**11.3 Ex-gratiapayments to employees a**||**nd others(excluding trustees)**||| _**Please complete if an ex-gratia payment is made.**_ N/A **Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset) 11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ N/A **Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments** |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**| |---|---|---|---|---| |
Lympstone Preschool:year ended 31 August 2023||||| |**Note 12 Defined contribution pension scheme or defined benefit scheme accounted**
**for as a defined contribution scheme.**||||| |||||| |**_12.1 Please complete this note if a defin_**||**_ed contributionpension scheme is operated._**||| |||||| |**Amount of contributions recognised in**
**the SOFA as an expense**||Employer pension contributions to NEST: £2,939 [Prior year: £2,350]||| |**Please explain the basis for allocating**
**the liability and expense of defined**
**contribution pension scheme between**
**activities and between restricted and**
**unrestricted funds.**||All pension costs relate to unrestricted funds||| |||||| |**_12.2 Please complete this section where the charity participates in a defined benefit pension plan but is_**
**_unable to ascertain its share of the underlying assets and liabilities._**||||| |||||| |**Please confirm that altough the scheme**
**is accounted for as a defined**
**contribution plan, it is a defined benefit**
**plan.**||N/A||| |**Please provide such information as is**
**available about the plan's surplus or**
**deficit and the implications, if any, for**
**the reporting charity**||N/A||| |||||| |**_12.3 Please complete this section where_**
**_pension plan that is accounted for as a d_**||**_the charity participates in a multi-employer defined benefit_**
**_efined contribution plan._**||| |||||| |**Describe the extent to which the charity**
**can be liable to the plan for other**
**entities' obligations under the terms**
**and conditions of the multi-employer**
**plan**||N/A||| |||||| |||||| |**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**| |---|---|---|---|---|---|---| |
Lympstone Preschool:|
year ended 31 August 2023|||||| |**Note 14**|**Tangible fixed assets**|||||| |
**_Please complete this_**|
**_note if the charity has any tangible fixed assets_**|||||| |**14.1 Cost or valuatio**|**n**|||||| ||**Freehold land**
**& buildings**|**Other land &**
**buildings**|**Plant,**
**machinery**
**and motor**
**vehicles**|**Fixtures,**
**fittings and**
**equipment**|**Total**|| ||**£**|**£**|**£**|**£**|**£**|| |At the beginning of
theyear|-|-|-|21,339|21,339|| |Additions|-|-|-|1,869|1,869|| |Revaluations|-|-|-|-|-|| |Disposals|-|-|-|- 11,211|- 11,211|| |Transfers *|-|-|-|-|-|| |At end of the year|-|-|-|11,997|11,997|| |**14.2 Depreciation an**|**d impairments**|||||| |****Basis**|SL|SL|SL|SL|SL|Straight Line
("SL") or
Reducing
Balance
("RB")| |**** Rate**||||||| |||||||| |At beginning of the
year|-|-|-|19,304|19,304|| |Disposals|-|-|-|- 11,211|- 11,211|| |Depreciation|-|-|-|1,155|1,155|| |Impairment|-|-|-|-|-|| |Transfers*|-|-|-|-|-|| |At end of the year|-|-|-|9,248|9,248|| |||||||| |**14.3 Net book value**||||||| |Net book value at the
beginning of the year|-|-|-|2,035|2,035|| |Net book value at the
end of the year|-|-|-|2,749|2,749|| |||||||| |**14.4 Impairment**||||||| |
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**|||N/A|||| |||||||| |**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**| |---|---|---|---|---|---|---| |
Lympstone Preschool:|
year ended 31 August 2023|||||| |**Note 14**|**Tangible fixed assets**|||||| |
**_Please complete this_**|
**_note if the charity has any tangible fixed assets_**|||||| |**14.1 Cost or valuatio**|**n**|||||| ||**Freehold land**
**& buildings**|**Other land &**
**buildings**|**Plant,**
**machinery**
**and motor**
**vehicles**|**Fixtures,**
**fittings and**
**equipment**|**Total**|| ||**£**|**£**|**£**|**£**|**£**|| |At the beginning of
theyear|-|-|-|21,339|21,339|| |Additions|-|-|-|1,869|1,869|| |Revaluations|-|-|-|-|-|| |Disposals|-|-|-|- 11,211|- 11,211|| |Transfers *|-|-|-|-|-|| |At end of the year|-|-|-|11,997|11,997|| |**14.2 Depreciation an**|**d impairments**|||||| |****Basis**|SL|SL|SL|SL|SL|Straight Line
("SL") or
Reducing
Balance
("RB")| |**** Rate**||||||| |||||||| |At beginning of the
year|-|-|-|19,304|19,304|| |Disposals|-|-|-|- 11,211|- 11,211|| |Depreciation|-|-|-|1,155|1,155|| |Impairment|-|-|-|-|-|| |Transfers*|-|-|-|-|-|| |At end of the year|-|-|-|9,248|9,248|| |||||||| |**14.3 Net book value**||||||| |Net book value at the
beginning of the year|-|-|-|2,035|2,035|| |Net book value at the
end of the year|-|-|-|2,749|2,749|| |||||||| |**14.4 Impairment**||||||| |
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**|||N/A|||| |||||||| |||||||| |---|---|---|---|---|---|---| |**14.5 Revaluation**|||||N/A|| |**_If an accounting policy of revaluation is adopted,_**|||**_please provide:_**|||| |
**_the effective date of the revaluation_**||||||| |**_the name of independent valuer, if applicable_**||||||| |**_the methods applied and significant_**
**_assumptions_**||||||| |**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**||||||| |||||||| |**14.6 Other disclosures**||||||| |**_(i) Please state the amount of borrowing costs,_**
**_if any, capitalised in the construction of tangible_**
**_fixed assets and the capitalisation rate used._**|||**N/A**|||| |**_(ii) Please provide the amount of contractual_**
**_commitments for the acquisition of tangible fixed_**
**_assets._**|||**N/A**
|||| |**_(iii) Details of the existence and carrying_**
**_amounts of property, plant and equipment to_**
**_which the charity has restricted title or that are_**
**_pledged as security for liabilities._**|||**N/A**|||| |||||||| |||||||| |_* The"transfers" row is for movements between fixed_|||_asset categories._|||| |_** Please indicate the method of depreciation by deleting the method not applicable (SL= straight_||||||| |||||||| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**| |---|---|---|---|---| |
Lympstone Preschool:year ended 31 August 2023||||| |**Note 19 Debtors and prepayments**||||| |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**||||| |**19.1 Analysis of debtors**|||**This year**|**Last year**| ||||**£**|**£**| |**Trade debtors**|||7,776|5,049| |**Prepayments and accrued income**|||1,568|1,483| |**Other debtors**|||290|50| ||||9,634|6,582| |**Total**||||| |||||| |**_Please complete 19.2 where a material debtor is recoverable more than a year aft_**|||**_er the reporting date._**|| |**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**||||| ||||**This year**|**Last year**| ||||
**£**|
**£**| |**Trade debtors**|||-|-| |**Prepayments and accrued income**|||-|-| |**Other debtors**|||-|-| ||||-|-| |**Total**|||-|-| |||||| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**| |---|---|---|---|---| |
Lympstone Preschool:year ended 31 August 2023||||| |**Note 19 Debtors and prepayments**||||| |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**||||| |**19.1 Analysis of debtors**|||**This year**|**Last year**| ||||**£**|**£**| |**Trade debtors**|||7,776|5,049| |**Prepayments and accrued income**|||1,568|1,483| |**Other debtors**|||290|50| ||||9,634|6,582| |**Total**||||| |||||| |**_Please complete 19.2 where a material debtor is recoverable more than a year aft_**|||**_er the reporting date._**|| |**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**||||| ||||**This year**|**Last year**| ||||
**£**|
**£**| |**Trade debtors**|||-|-| |**Prepayments and accrued income**|||-|-| |**Other debtors**|||-|-| ||||-|-| |**Total**|||-|-| |||||| |**Section C Notes to the ac**|**counts**|**counts**|**(cont)**|**(cont)**| |---|---|---|---|---| |
Lympstone Preschool:year ended 31 August 2023||||| |**Note 20 Creditors and accruals**||||| |**_Please complete this note if the charity has any credito_**|**_rs or accruals._**|||| |||||| |**20.1 Analysis of creditors**||||| ||**Amounts falling due**
**within oneyear**||**Amounts falling due after**
**more than oneyear**|| ||**This year**|**Last year**|**This year**|**Last year**| ||
**£**|
**£**|
**£**|
**£**| |**Accruals forgrantspayable**|-|-|-|-| |**Bank loans and overdrafts**|-|-|-|-| |**Trade creditors**|-|-|-|-| |**Payments received on account forparents' fees**|2,809|4,814|-|-| |**Accruals and deferred income**|800|2,272|-|-| |**Taxation and social security**|4,740|1,879|-|-| |**Other creditors**|-|-|-|-| |**Total**|8,349|8,965|-|-| |||||| |||||| |**20.2 Deferred income**||||| |**_Please complete this note if the charity has deferred in_**|**_come._**|||| |||||| |**_Please explain the reasons why income is deferred._**||||| |||||| |||||| |**_Movement in deferred income account_**|||**This year**|**Last year**| ||||
**£**|
**£**| |**Balance at the start of the reporting period**|||-|-| |**Amounts added in currentperiod**|||-|-| |**Amounts released to income frompreviousperiods**|||-|-| |**Balance at the end of the reporting period**|||-|-| |||||| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**| |---|---|---|---|---| |
Lympstone Preschool:year ended 31 August 2023||||| |||||| |**Note 24 Cash at bank and in hand**||||| ||||**This year**|**Last year**| ||||
**£**|
**£**| |**Short term cash investments(less than 3 months maturity date)**|||-|-| |**Short term deposits**|||-|-| |**Cash at bank and on hand**|||91,204|55,665| |**Other**|||-|-| |**Total**|||91,204|55,665| |||||| |||||| |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**| |---|---|---|---|---|---|---|---|---| |Lympstone Preschool:year ended 31 August 2023||||||||| |**Note 27 Charity funds**||||||||| |**27.1 Details of material funds held and movements during the CURRENT reporting period**||||||||| |**_Please give details of the movements of material individual f_**
**_The 'Total funds' figure below should reconcile to 'Total fund_**|||**_unds in the reporting period together with a balancing figure for 'Other funds'._**
**_s' in the blanace sheet._**|||||| |**_* Key: PE - permanent endowment funds; EE - expendible en_**
**_charity; and U - unrestricted funds_**|||**_dowment funds; R - restric_**||**_ted income funds, including special trusts, of the_**|||| |**Fund names**|**Type**
**PE, EE**
**R or**
**UR ***|**Purpose and Restrictions**
|**Fund**
**balances**
**brought**
**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**
**losses**|**Fund**
**balances**
**carried**
**forward**| ||||**£**|**£**|**£**|**£**|**£**|**£**| |Unrestricted|UR|Charitable activities -no restrictions|55,317|252,937|- 223,016|-|-|85,238| |Restricted|R|Spend on Nature garden &outdoor
space at back of Preschool|-|10,000|-|-|-|10,000| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||55,317|262,937|- 223,016|-|-|95,238| |||||||||| **Section C Notes to the accounts (cont)** Lympstone Preschool: year ended 31 August 2023 ## **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**| |---|---|---|---|---|---|---|---|---| |Lympstone Preschool:year ended 31 August 2023||||||||| |**Note 27 Charity funds (cont)**||||||||| |**27.2 Details of material funds held and movements during the PREVIOUS reporting period**||||||||| |**_Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The_**
**_'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**||||||||| |**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity;_**
**_and U - unrestricted funds_**||||||||| |**Fund names**|**Type**
**PE, EE**
**R or**
**UR ***|**Purpose and Restrictions**
|**Fund**
**balances**
**brought**
**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**
**losses**|**Fund**
**balances**
**carried**
**forward**| ||||**£**|**£**|**£**|**£**|**£**|**£**| |Unrestricted|UR|Charitable activities -no restrictions|45,171|216,835|- 206,689|-|-|55,317| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||45,171|216,835|- 206,689|-|-|55,317| |||||||||| |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**| |---|---|---|---|---|---|---| |Lympstone Preschool:year ended 31 August 2023||||||| |**Note 27 Charity funds (cont)**||||||| |||||||| |**27.3 Transfers between funds**N/A||||||| ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|||||**Amount**| |Between unrestricted and
restricted funds||||||| |Between endowment and
restricted funds||||||| |Between endowment and
unrestricted funds||||||| |||||||| |||||||| |**27.4 Designated funds**N/A||||||| |**Planned use**|**Purpose of the designation**|||||**Amount**| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|| |---|---|---|---|---|---|---|---| |
Lympstone Preschool:year ended 31 August 2023|||||||| |**Note 28 Transactions with trustees and related parties**|||||||| |**_If the charity has any transactions with related parties (other than the truste_**
**_of such transactions should be provided in this note. If there are no transac_**
**_"False" if there are transactions to report._**||||**_e expenses explained in guidance notes) details_**
**_tions to report, please enter “True” in the box or_**|||| ||||||||| |**28.1 Trustee remuneration and benefits**|||||||| |**None of the trustees have been paid any remuneration or received any other**
**employment with their charity or a related entity (True or False)**||||**benefits from an**||1|| ||||||||| |**_In the period the charity has paid trustees remuneration and benefits. Pleas_**
**_remuneration or other benefitspaid to a trustee by the charity or any institut_**||||**_e give the amount of, and legal authority for, any_**
**_ion or company connected with it._**|||| ||||||||| |**Name of trustee**||**Legal authority (eg**
**order, governing**
**document)**||**Amounts paid or benefit**||**value**|| |||||**This y**|**ear**||**Last year**| ||||**Remuneration**|
**Pension**
**contribution**|
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|
**TOTAL**| ||||**£**|**£**||**£**|**£**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| |**_Please give details of why remuneration or other_**
**_employment benefits were paid._**|||||||| |**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**|||||||| ||||||||| |**28.2 Trustees' expenses**|||||||| |**_If the charity has paid trustees expenses for fulfilling their duties, details of_**
**_note. If there are no transactions to report, please enter “True” in the box be_**
**_enter "False"._**||||**_such transac_**
**_low. If there_**|**_tions should_**
**_are transactio_**|**_be provided in this_**
**_ns to report, please_**|| |**No trustee expenses have been incurred (True or False)**||||||1|| ||||||||| |**Type of expenses reimbursed**||||**This**|**year**|**Last year**|| ||||||**£**|**£**|| |**Travel**|||||||| |**Subsistence**|||||||| |**Accommodation**|||||||| |**Other (please specify):**|||||||| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|| |---|---|---|---|---|---|---|---| |
Lympstone Preschool:year ended 31 August 2023|||||||| |**Note 28 Transactions with trustees and related parties**|||||||| |**_If the charity has any transactions with related parties (other than the truste_**
**_of such transactions should be provided in this note. If there are no transac_**
**_"False" if there are transactions to report._**||||**_e expenses explained in guidance notes) details_**
**_tions to report, please enter “True” in the box or_**|||| ||||||||| |**28.1 Trustee remuneration and benefits**|||||||| |**None of the trustees have been paid any remuneration or received any other**
**employment with their charity or a related entity (True or False)**||||**benefits from an**||1|| ||||||||| |**_In the period the charity has paid trustees remuneration and benefits. Pleas_**
**_remuneration or other benefitspaid to a trustee by the charity or any institut_**||||**_e give the amount of, and legal authority for, any_**
**_ion or company connected with it._**|||| ||||||||| |**Name of trustee**||**Legal authority (eg**
**order, governing**
**document)**||**Amounts paid or benefit**||**value**|| |||||**This y**|**ear**||**Last year**| ||||**Remuneration**|
**Pension**
**contribution**|
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|
**TOTAL**| ||||**£**|**£**||**£**|**£**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| |**_Please give details of why remuneration or other_**
**_employment benefits were paid._**|||||||| |**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**|||||||| ||||||||| |**28.2 Trustees' expenses**|||||||| |**_If the charity has paid trustees expenses for fulfilling their duties, details of_**
**_note. If there are no transactions to report, please enter “True” in the box be_**
**_enter "False"._**||||**_such transac_**
**_low. If there_**|**_tions should_**
**_are transactio_**|**_be provided in this_**
**_ns to report, please_**|| |**No trustee expenses have been incurred (True or False)**||||||1|| ||||||||| |**Type of expenses reimbursed**||||**This**|**year**|**Last year**|| ||||||**£**|**£**|| |**Travel**|||||||| |**Subsistence**|||||||| |**Accommodation**|||||||| |**Other (please specify):**|||||||| ||||||||| |---|---|---|---|---|---|---|---| ||||**TOTAL**||||| ||||||||| |**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|||||||| ||||||||| |**28.3 Transaction(s) with related parties**|||||||| |**_Please give details of any transaction undertaken by (or on b_**
**_interest, including where funds have been held as agent for r_**
**_'true' in the box provided._**|||**_ehalf of) the charity in which a related party has a material_**
**_elated parties. If there are no such transactions, please enter_**||||| |**There have been no related party transactions in the reporting period (True or False)**||||||1|| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||
**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| |**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in settlement._**|||||||| ||||||||| |**_For any related party, please provide details of any_**
**_guaranteesgiven or received._**|||||||| ||||||||| **Section C Notes to the accounts (cont)** Lympstone Preschool: year ended 31 August 2023 **Note 29 Additional Disclosures** _Note: the following notes are not relevant for the current or prior years, and have therefore been omitted: Notes: 2, 7, 8, 9, 10, 13, 15, 16, 17, 18, 21, 22, 23, 25, 26_ **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** |**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**
**Responsibilties and**
**basis of report**
**Independent**
**examiner's statement**|Charity Name
LYMPSTONE PRESCHOOL|Charity Name
LYMPSTONE PRESCHOOL|Charity Name
LYMPSTONE PRESCHOOL| |---|---|---|---| ||||| ||31 August 2023|**Charity no**
**(if any)**|1038447| ||||| ||SOFA, B-Sheet, N1, N2.2, N3, N4, N5, N6, N11, N12, N14, N19, N20, N24,
N27, N28, N29(remember to include the page numbers of additional sheets)||| ||I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended**31/08/2023.**
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011 (“the
Act”).
I report in respect of my examination of the Trust’s accounts 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.
I have completed my examination. I confirm that no material matters have
come to my attention in connection with the examination which gives me
cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130
of the Charities Act; or

the accounts did not accord with the accounting records; or

the accounts did not comply with the applicable requirements
concerning the form and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a ‘true and fair’ view which is not a matter
considered as part of an independent examination.||| I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ > **Signed:** H N Cookes **Date:** 23/5/2024 **Name:** Howard Cookes FCA **Relevant professional** HNC ACCOUNTING SOLUTIONS LTD, **qualification(s) or body** Chartered Accountants (ICAEW) **(if any): Address:** Higher Greenhill, Burgmanns Hill, Lympstone, Devon, EX8 5HP 1 **Oct 2018**