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2024-08-31-accounts

Treasurer’s Report

Sept 2023 – Aug 2024

The total expenditure for the last financial year 2023-2024 was £71,746 which was £13,174 more than the previous year (£58,572) this is mainly due to the increase in the wages which alone was £14,607 more between 2023 and 2024 than in 2022/2023.

However the total income for the last financial year 2023-2024 was £87,817 which was £39,049 more than the previous financial year (2022-2023) which was £48,768. The two main increases in income were in Fees (£17,280) and government funding (£25,569) – but we did have a lot of children (too many).

This all resulted in an overall profit of £16,071 in financial year 2023-2024, meaning that we had £39,120 In the bank account at the end of August 2024.

Last financial year (2022/2023) saw us receive £5242 in donations and fundraising however this financial year (2023-2024) only £1945 was raised in donations and fundraising. Therefore we do need to consider some fundraising events in 2024/2025 and apply for any grants/donations which we can to help improve the financial situation and to do this I suggest that we identify a few committee members to look into grants and fundraising this academic year.

Overall this report might seem that Cherry Tree is in a good place, and it is certainly financially better off than this time last year, however the current situation is that the government funding received each month is currently only just covering the basic wages of the 5 members of staff we currently employ and then we have the general running and maintenance costs of the pre-school on-top such as air conditioning servicing, fire extinguishers, first aid courses, electrical checks, general supplies, and sudden bills and the list continues. We also need some reserves for redundancy pay should this ever occur.

We also need to bare in mind that the minimum wage will go up again in April 2024 by about £1 and hour – so this will increase our wage monthly costs again.

In summary we need to try and break even this year between government funding and wages, then hopefully and grants/donations and fundraising can help cover some of the other costs of running the pre-school without dipping too much into the savings which need to remain around the level they are at to be able to comfortably continue to run Cherry Tree Pre-school.

CHERRY TREE PRE SCHOOL REGISTERED CHARITY 1038574

RECEIPTS AND PAYMENTS SUMMARY FOR THE YEAR ENDING 31ST AUGUST 2024

Receipts
Fees
Grants
Activities
Clothing
Donations
Fundraising
Interest
Other
Payments
Payroll
Equipment
Facility
Office
Phone/Int
Activities
Clothing
Fundraining
Prof Fees
Training
Other
Cash Funds B/F
Net Surplus / (Defecit) for Year
Cash Funds C/F
Unrestricted
Fundraising
Total
27,672
27,672
57,716
57,716
128
128
140
140
1,100
1,100
846
846
419
419
0
0
87,173
846
88,019
58,135
58,135
4,034
4,034
5,809
5,809
359
359
840
840
357
357
369
369
0
0
910
910
341
341
590
590
71,746
0
71,746
5,454
18,776
24,230
15,427
846
16,273
20,881
19,622
40,503
Current - Aug 2024
Unrestricted
Fundraising
Total
10,190
10,190
32,146
32,146
826
826
216
216
1,535
1,535
3,706
3,706
148
148
0
0
45,062
3,706
48,768
43,528
43,528
2,167
2,167
8,439
8,439
930
930
800
800
29
29
357
357
1,222
1,222
940
940
0
0
161
161
57,350
1,222
58,572
17,742
16,292
34,034
-12,288
2,484
-9,804
5,454
18,776
24,230
Previous - Aug 2023
Unrestricted
17,482
25,569
-699
-76
-436
0
270
0
42,111
14,607
1,868
-2,630
-570
40
328
12
0
-30
341
429
14,396
-12,288
27,715
15,427
Fundraising
Total
0
17,482
0
25,569
0
-699
0
-76
0
-436
-2,860
-2,860
0
270
0
0
-2,860
39,251
0
14,607
0
1,868
0
-2,630
0
-570
0
40
0
328
0
12
-1,222
-1,222
0
-30
0
341
0
429
-1,222
13,174
2,484
-9,804
-1,639
26,077
846
16,273
Change

CHERRY TREE PRE SCHOOL REGISTERED CHARITY 1038574

STATEMENT OF ASSETS AND LIABILITIES AS AT 31st AUGUST 2024

Cash Funds 40,503
Debtors Fees 0
Liabilities HMRC (PAYE) Jul-24 226
Aug-24 205 431
Other 0 431

These accounts have been prepared from the books and records of Cherry Tree Pe Scchol and are in accordance therewith.

Signed Date

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Faye Price Treasurer

CHARITY COMMISSION Independent Examiner's Report on the Accounts Section A Independent Examiner's Repoft Report to ihe tIU5tees/membeis ol On accounts lof the year ended Juu s out on pages she￿5) Rewrtfvo responslbllltles of tllJStees and exaffilTrei Il charitls trbstees ale vesponslble loi the weparation ol the accounts. The tharity's IrLlSlees lon￿der that an audit is not requiied loi Ihis yeai undef sectlon 144 01 the Chartlies Act 2011 {the (haiitie5 Ad) ènd ihat an iThJependent exèmination is needed. It is rny responsibilily to= examine the a((￿JnIS undei seaw)n 145 01 the Charlties ACL to follow the procedure5 lèKI down in the general Dlteclions given by the Charity (ommi5sion (undef setlion 145(5)(b) ol the Chailtles Acl). and to stale whether partiojlar maiteis have come to my attention. easis ol Independent examlnerfs My eiaminatlon wa5 Caffled out in a((ortlartce with general Directions given by Ihe sloteme•t Chavily Commissim. An examinati(ffi includes a ieview ol the ac(ountlng reiords kepl by Ihe charily and a (ompailson ot the accounts pre5enled with Ihose re(ords. It a150 includes corshlefation ol any unusual iiems oi disclosures In the accounls, and seeking exptsnaiions liom the Iru5tees con<erning any such maiters. The pl0￿dureS undertaken do (￿1 PrO￿de all the evidence that would be iequiwed in an audlt, and consequentty no opinlon Is glven as lo whether ihe accounts p￿Sent a'true and fair. ew and the iepwi is lirnited to ihose mallers sel out in ihe slalemeni below. Independert examlnerfs stat*meAI In connection with my examlftat￿1L no matlw hès come to my atteTrlioTh lorher than Ihat db(losed below.).. {1) which gs¥es me ieasonable cause to belleve thol In. any m&erial Fespect, the iequlremenls.. to keep ac(oulltlng recor05 in a((ordance with sethoTr 130 01 the charities Acl.. lo prepare accounts whlch aCCOfd wlth the accountlng ￿(OrdS and comply wilh the a(counling requireTnen15 01 the charities A(t have not been Met,. or 12) to Whic￿ in my o￿.n•0n, attention should be dièwn in order to enable a proper understandirKJ ol the accounts to be rea(hed. 'Pleose delete Ihe wo in the biockets il they do not oppty. 51gned Dale Nan Relevant wole5sional qualification{s) or body (if aFry) Addiess Soi IER Alarih 2012