## **Trustees' Annual Report for the period**
Period start date Period end date 01 09 2022 31 08 2023
**From**
**To**
## Section A Reference and administration details
**Charity name** Merry Go Round Preschool and Toddler Group (Stokenham) **Other names charity is known by Registered charity number (if any)** 1039722 **Charity's principal address** Stokenham Area Primary School, Stokenham Kingsbridge **Postcode** TQ7 2SJ
## **Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Hannah Watt Chair From October 2023
2 Hannah Pearse Treasurer
3 Beth Compton Secretary From October 2023
4 Helena Osborne
5 Rhona Jardine
6 Jo Waldock
7 Roxy Raymond
8
9
10
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
March **2012**
**TAR**
1
**Names and addresses of advisers (Optional information) Type of adviser Name Address**
## **Name of chief executive or names of senior staff members (Optional information)**
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Type of governing document
Constitution Adopted March 2012
- (eg. trust deed, constitution)
By PLA 2011 constitution How the charity is constituted
(eg. trust, association, company) Election/re-election by committee members at the AGM Trustee selection methods
(eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
All committee members are Ofsted DBS checked
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
## **Section C Objectives and activities**
**Summary of the objects of the charity set out in its governing document**
The main aim of the charity is to care for children under statutory school age with a focus on having fun, learning through play, and developing positive wellbeing.
March **2012**
**TAR**
2
The running of a preschool and toddler group and to provide first rate preschool care for children.
The charity operates within the following agreed aims and ethos:
**Provide a nurturing, child-led, supportive environment** - focus on the emotional wellbeing of the children to maximise their development **Celebrate individuality** - engage every child in ways that are appropriate and meaningful to them **Summary of the main activities undertaken for the Encourage play-based learning** - support healthy brain development, **public benefit in relation to** curiosity, exploration and confidence **these objects (include within this section the statutory Foster a family-like atmosphere** - encourage relationships, kindness, **declaration that trustees have** empathy and compassion **had regard to the guidance issued by the Charity Provide regular opportunities for learning in the outdoors** - weekly **Commission on public** forest school sessions, beach trips and outings, as well as daily use of **benefit)** the preschool’s natural outdoor space
**Encourage involvement in the wider local community** - visit other groups within the community, regular fundraisers, organised beach cleans an other community events.
In agreeing the above objectives the charity trustees gave careful consideration to the Charity Commission’s public benefit guidance. The preschool is registered with the local LEA and receives funding for applicable children.
## **Additional details of objectives and activities (Optional information)**
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
## Section D Achievements and performance
March **2012**
**TAR**
3
Section D Achievements and performance Merry Go Round preschool had a good year in 2022-2023. The number **Summary of the main** of children attending the setting increased with an influx of families to the **achievements of the charity** area following the COVID-19 pandemic. Our strong ethos and the style of **during the year** the setting has meant that the preschool has been a popular choice for new parents, with many placing their children on a waiting list for future spaces at the setting. Our fundraising activities included a very successful Bingo fundraiser where funds were raised for a new summer house and shed. The summerhouse is particularly useful as a learning space in which the ‘rising-5’s’ can start their preparation for transitioning to reception class in the local Primary School. Our forest school has continued to be very popular, and this fits in perfectly with our ethos of encouraging outdoor play. The same can be said for our wonderful garden.
## **Section E Financial review**
Reserves are held to meet unplanned, short-term financial needs and as **Brief statement of the** an emergency redundancy fund. The trustees review this at regular **charity’s policy on reserves** intervals. The redundancy liability is recalculated on an annual basis. **Details of any funds materially in deficit**
## **Further financial review details (Optional information)**
- The main source of on-going funding is in the form of subscriptions
- You **may choose** to include received for attending the Pre-school (parent fees) and Local Authority
- additional information, where grants for Early Years childcare. There are also a number of fundraising
- relevant about: events that happen throughout the year.
- the charity’s principal sources of funds (including Income for the year was £89,485 any fundraising);
- how expenditure has Costs associated with our charitable activities totalled £68,522, leaving a surplus of £20,964.
- supported the key objectives of the charity;
- investment policy and There are no concerns as the charity is in a good financial position. objectives including any ethical investment policy adopted.
**Section F Other optional information**
March **2012**
**TAR**
4
**Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
March **2012**
**TAR**
5
||Charity No
(if any)
1ST September 2022
**To**
31st August
2023
**CC17a**
MERRY GO ROUND PRE-SCHOOL AND TODDLER GR
Annual accounts for the period|Charity No
(if any)
1ST September 2022
**To**
31st August
2023
**CC17a**
MERRY GO ROUND PRE-SCHOOL AND TODDLER GR
Annual accounts for the period|
|---|---|---|
|**Section A**|**Statement of financial activities**||
|**Recommended**
**categories by activity**
**Details of own**
**analysis**
Note
**Incoming resources (Note 3)**
**Incoming resources from**
**generated funds**
Voluntary income
S01
Activities for generating funds
S02
Investment income
S03
**Incoming resources from**
**charitable activities**
S04
**Other incoming resources**
S05
S06
**Resources expended (Notes 4-8)**
**Costs of Generating Funds**
Costs of generating voluntary
income
S07
Fundraising trading costs
S08
Investment management costs
S09
**Charitable activities**
S10
**Governance costs**
S11
**Other resources expended**
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
**_Total resources expended_**
**_Total incoming resources_**
**_Total funds carried forward_**
**Total funds brought forward**
**_Net movement in funds_**
**_Net incoming/(outgoing) resources before_**
**_transfers_**
Gains and losses on investment assets
Gains and losses on revaluation of fixed assets
for the charity’s own use
**Other recognised** **gains/(losses)**
**_Net incoming/(outgoing) resources before_**
**_other recognised gains/(losses)_**
**Gross transfers between funds**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
||S01
S02
S03
S04
S05|74,485
-
-
74,485
63,309
14,879
-
-
14,879
21,119
-
-
-
-
-
122
-
-
122
4
-
-
-
-
-
-
-
-
-
-|
|||89,486
-
-
89,486
84,432|
|||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
68,522
-
-
68,522
66,025
-
-
-
-
-
-
-
-
-
-|
|||68,522
-
-
68,522
66,025
20,964
-
-
20,964
18,407|
|||-
-
-
-
-|
|||20,964
-
-
20,964
18,407|
|||-
-
-
-
-
-
-
-
-
-|
|||20,964
-
-
20,964
18,407|
|||50,383
-
-
50,383
31,976|
|||71,347
-
-
71,347
50,383|
CC17a (Excel)
11/06/2024
1
## **Section B Balance sheet**
|**Fixed assets**
**Tangible assets (Note 9)**
**Investments (Note 10)**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 11)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 12)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Restricted income funds (Note 13)**
**Endowment funds(Note 13)**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Note
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20|**Unrestricted**
**funds**
**£**
F01
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-|**Endowment**
**funds**
**£**
F03
-
-
-|
**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05
-
-
-
-
-
-|
|---|---|---|---|---|---|
|||-|-|-|-
-|
|||-
2,372
-
71,918|-
-
-
-|-
-
-
-||
||||||-
-
2,372
1,290
-
-
71,918
51,662|
|||74,290|-|-|74,290
52,952|
||||||2,943
2,569|
|||2,943|-|-||
|||||||
|||71,347|-|-|71,347
50,383|
|||||||
|||71,347|-|**-**|71,347
50,383|
||||||-
-
-
-|
|||-
-|-
-|-
-||
|||||||
|||71,347|-|-|71,347
50,383|
|||-
-|-|-|-
-
-
-
-
-
-
-|
|||-|-|-|-
-|
|||Signature||Date of
approval
Print Name||
CC17a (Excel)
11/06/2024
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
• and with* Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);
- and with the Charities Act.
[** except for the following].
## _**Give details in this box if a different standard has been followed.**_
* -Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).
## _**Give details in this box of any material changes that have been made.**_
§ if no changes have been made to accounting policies then delete these words.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years (§§ except for the following).
_**Give details in this box of any material changes that have been made.**_
§§ if no changes have been made to accounts for previous periods then delete these words.
CC17a (Excel)
11/06/2024
3
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **INCOMING RESOURCES**
|**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:|
|---|---|
|**resources**| the charity becomes entitled to the resources;|
|| the trustees are virtually certain they will receive the resources; and|
|| the monetary value can be measured with sufficient reliability.|
|**Incoming resources with**|Where incoming resources have related expenditure (as with fundraising or contract income)|
|**related expenditure**|the incoming resources and related expenditure are reported gross in the SoFA.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional|
||entitlement to the resources.|
|**Tax reclaims on donations**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to|
|**and gifts**|which they relate.|
|**Contractual income and**|This is only included in the SoFA once the related goods or services have been delivered.|
|**performance related grants**||
|**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.|
||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or|
||distributed by the charity.|
||Gifts in kind for use by the charity are included in the SoFA as incoming resources when|
||receivable.|
|**Donated services and**|These are only included in incoming resources (with an equivalent amount in resources|
|**facilities**|expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._|
||The value placed on these resources is the estimated value to the charity of the service or|
||facility received.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.|
|**Investment income**|This is included in the accounts when receivable.|
|**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from|
||revaluing investments to market value at the end of the year.|
|**EXPENDITURE AND**|**LIABILITIES**|
|**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the|
||charity to pay out resources.|
|**Governance costs**|Include costs of the preparation and examination of statutory accounts, the costs of trustee|
||meetings and cost of any legal advice to trustees on governance or constitutional matters.|
|**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of service|
|**conditions**|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.|
|**Grants payable without**|These are only recognised in the accounts when a commitment has been made and there are|
|**performance conditions**|no conditions to be met relating to the grant which remain in the control of the charity.|
|**Support Costs**|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.|
|**ASSETS**||
|**Tangible fixed assets for use**|
These are capitalised if they can be used for more than one year, and cost at least £500. They|
|**by charity**|are valued at cost or a reasonable value on receipt.|
|**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year|
||end. Other investment assets are included at trustees' best estimate of market value.|
|**Stocks and work in progress**|These are valued at the lower of cost or market value.|
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17a (Excel)
11/06/2024
4
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of incoming resources**
## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_
|Donations and gifts
Grants provided by government
Council grant
**Total**
Fees paid by parents
Fund raising
Snack donations
**Total**
Bank interest
**Total**
**Total**
**Activities for generating funds**
**Investment income**
**Incoming resources from**
**charitable activities**
**Analysis**
**Voluntary income**|**This year**
**Last year**
**£**
**£**
45 145
74,440 62,650
-
-
- 513
-
-|
|---|---|
||74,485 63,308|
||12,452 18,263
2,285 2,521
142 335
-
-
-
-|
||14,879 21,119|
||122 4
-
-
-
-
-
-
-
-|
||122 4|
||-
-
-
-
-
-
-
-
-
-|
||-
-|
CC17a (Excel)
11/06/2024
5
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts.**
|**Governance costs**
**Charitable activities**
**Fundraising trading**
**costs**
**Investment**
**management costs**
**Costs of generating**
**voluntary income**|Repairs and maintenance
Insurance
Print,postages and stationery
Advertising
Telephone
Accountancy
Payroll Processing
Subscriptions
Direct costs
Training
Cleaning
Computer costs
Legal and consultancy
**Total**
**Total**
Staff costs
Premises costs
Bank charges
Sundry costs
**Total**
**Total**
**Analysis**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|---|
|||- -|
|||- -
- -
- -
- -
- -|
|||- -|
|||- -
- -
- -|
|||- -|
|||53,244 51,242
4,423 3,485
2,938 2,696
1,998 1,650
413 323
30 91
581 601
918 1,392
545 594
451 334
72 90
416 1,010
1,608 1,553
160 400
81 257
- 308
644
- -|
|||68,522 66,025|
|||- -
- -
- -|
|||- -|
CC17a (Excel)
11/06/2024
6
## **Section C Notes to the accounts (cont)**
## **Note 5 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
**----- Start of picture text -----**
Fundraising activity Charitable Activity Governance Activity Total Cost
Support cost type £ £ £ £
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
Total - - - -
**----- End of picture text -----**
## **Note 6 Details of certain items of expenditure**
## **6.1 Trustee expenses**
_**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_
|**Total amount paid**
**Number of trustees** **who were paid expenses**
**Nature of the expenses**|**This year**
**Last year**
**£**
**£**|
|---|---|
## **6.2 Fees for examination or audit of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_
|**Independent examiner’s or auditors' fees for reporting on the**
**accounts**
**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**|**This year**
**Last year**
**£**
**£**
918
1392|
|---|---|
CC17a (Excel)
11/06/2024
7
## **Section C Notes to the accounts (cont)**
**Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_
## **7.1 Staff Costs**
|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**|**This year**
**Last year**
**£**
**£**
52,469 50,448
- -
775 794|
|---|---|
||53,244 51,242|
||**This year**
**Last year**
**Number**
**Number**
- -
5 5
- -
- -|
||5 5|
## **7.3 Defined contribution pension scheme**
## _**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme**
**The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end**
**----- Start of picture text -----**
This year Last year
£ £
775 794
**----- End of picture text -----**
CC17a (Excel)
11/06/2024
8
## **Section C Notes to the accounts (cont)**
## **Note 8 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **8.1 Total value of grants**
**----- Start of picture text -----**
Grants to Grants to
institutions individuals
Purpose for which grants made Total amount £ Total amount £
- -
- -
- -
- [ - ]
- [ - ]
- [ - ]
Total - -
**----- End of picture text -----**
## **8.1 Grantmaking costs**
_**If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **Support costs of grantmaking**
**£**
## **8.3 Grants made to institutions**
_**If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.**_
|**_institutions supported._**||
|---|---|
|**Names of institutions**
**Purpose**
**_Total grants to institutions_**|**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
CC17a (Excel)
11/06/2024
9
## **Section C Notes to the accounts (cont)**
## **Note 9 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **9.1 Cost or valuation**
|||**Freehold land**|**Freehold land**||**Other land &**|**Plant,**|**Plant,**|**Fixtures,**|**Payments on**|**Payments on**|**Total**|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**& buildings**|||**buildings**|**machinery**||**fittings and**|**account and**|||
|||||||**and motor**||**equipment**|**assets under**|||
|||||||**vehicles**|||**construction**|||
|||**£**|||**£**|**£**||**£**||**£**|**£**|
|Balance brought|||-||-||-|7,569||-|7,569|
|forward||||||||||||
|Additions|||-||-||-|-||-|-|
|Revaluations|||-||-||-|-||-|-|
|Disposals|||-||-||-|-||-|-|
|Transfers *|||-||-||-|-||-|-|
|Balance carried|||-||-||-|7,569||-|7,569|
|forward||||||||||||
|**9.2 Accumulated depreciation and**||||**impairment provisions**||||||||
||****Basis**|SL or RB|||SL or RB|SL or RB||SL or RB|SL|or RB||
||**** Rate**|||||||20 - 33%||||
|||||||||||||
|Balance brought|||-||-||-|7,569||-|7,569|
|forward||||||||||||
|Depreciation charge|||-||-||-|-||-|-|
|for year||||||||||||
|Impairment provisions|||-||-||-|-||-|-|
|Revaluations|||-||-||-|-||-|-|
|Disposals|||-||-||-|-||-|-|
|Transfers*|||-||-||-|-||-|-|
|Balance carried|||-||-||-|7,569||-|7,569|
|forward||||||||||||
|**9.3 Net book**|**value**|||||||||||
|Brought forward|||-||-||-|-||-|-|
|Carried forward|||-||-||-|-||-|-|
## **9.4 Revaluation**
_**If any fixed assets have been revalued please give details of the valuer and method of valuation**_
> _* The "transfers" row is for movements between fixed asset categories._
> _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
11/06/2024
10
## **Section C Notes to the accounts (cont)**
## **Note 10 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **10.1 Fixed assets investments**
|Carrying (market) value at end of year
**Add:**additions to investments at cost
**Less:**disposals at carrying value
**Add/(deduct):**net gain/(loss) on revaluation
Carrying (market) value at beginning of year|**£**
-
-
-
-|
|---|---|
||-|
## _**Please provide below:**_
**10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.**
## **10.3 A breakdown of the income from investments agreeing with SOFA row S03.**
|**Other investments**
**Total**
**Investment properties**
**Securities not listed on a recognised Stock Exchange**
**Cash held as part of the investment portfolio**
**Investments listed on a recognised stock exchange or held in common**
**investment funds, open ended investment companies, unit trusts or other**
**collective investment schemes**
**Investments in subsidiary or connected undertakings and companies**
**Analysis of investments**|**10.2**
**10.3**
**Market value at**
**year end**
**Income from**
**investments for**
**the year**
**£**
**£**
- -
- -
- -
- -
- -
- -|
|---|---|
||- -|
## **10.4 Material investment holdings**
**If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.**
## **Investment held**
## **Market Value**
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## **Section C Notes to the accounts (cont)**
## **Note 11 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
512.0 229.0 - -
- - - -
876.0 77.0 - -
984.0 984.0 - -
**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**|
|---|---|
||2,372.0
1,290.0
- -|
## **Note 12 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_ **12.1 Analysis of creditors**
|**12.1 Analysis of creditors**||
|---|---|
|**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - - -
297 347 - -
- - - -
746 322 - -
1,900 1,900 - -
**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**|
||2,943
2,569
- -|
## **12.2 Security over assets**
_**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 13 Endowment and restricted income funds**
_**Please complete this section if the charity has any endowment or restricted income funds.**_
## **13.1 Funds held**
**Please give a brief description of any of the following type of funds held by the charity:**
- **permanent endowment funds (PE);**
- **expendable endowment funds (EE); and**
- **restricted income funds, including special trusts, of the charity (R).**
**Type PE, EE Fund Name Purpose and Restrictions or R**
## **13.2 Movements of major funds**
_**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_
|||||**Fund**|||||||**Fund**|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||**balances**|||||||**balances**|
|||||**brought**||**Incoming**|**Outgoing**||**Gains and**||**carried**|
|||||**forward**||**resources**|**resources**|**Transfers**|**losses**||**forward**|
|**Fund**|**names**|||**£**||**£**|**£**|**£**||**£**|**£**|
||||||-|-|-|-||-|-|
||||||-|-|-|-||-|-|
||||||-|-|-|-||-|-|
||||||-|-|-|-||-|-|
||||||-|-|-|-||-|-|
||||||-|-|-|-||-|-|
|||**Total**|**Funds**||-|-|-|-||-|-|
## **13.3 Transfers between funds**
## _**Please give details of any transfers between funds.**_
**From Fund (Name) To Fund (Name) Reason Amount**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 14 Transactions with related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.**_
## **14.1 Remuneration and benefits**
_**Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg order,
Name of trustee or connected party
governing document) This year Last year
£ £
**----- End of picture text -----**
## **14.2 Loans**
_**Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.**_
|**Due to trustees and**
**related parties**
**Due from trustees**
**and related parties**|**Name of trustee or**
**connected party**
**Legal authority**|**This year**
**Last year**
**£**
**£**
**Amount owing**|
|---|---|---|
## **14.3 Other transaction(s) with trustees or related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.**_
|**Name of the trustee**|**Relationship to**|**Description of the**|**This year**|**Last year**|
|---|---|---|---|---|
|**or related party**|**charity**|**transaction(s)**|**£**|**£**|
||||||
||||||
||||||
CC17a (Excel)
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14
**Section C Notes to the accounts (cont)**
## **Note 15 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
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CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Se¢tlon A
Independent Examlnerfs Report
Report to the trustees
MERRY GO ROUND PRE-SCHOOLAND TODDLERS GROUP
(STOKENHAM)
On accounts forthe year
ended
31ST AUGUST 2023
Charity no
lif any)
1039722
Set out on pages
1T015
I report lo the trustees on my examination of the accounts of the above
charity (Ihe Trust-) for the year ended
Responsibilities and
basis of report
As the charity's tTUStees. you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
(Xhe 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 14515llb} of the Act.
Independent trhe charity's gross income exceeded £250.000 and l am qualified to
examinerfs statement undertake the examination by being a qualified member of linsert name of
applicable listed bodyll. Delete { l rfnot applicable.
I have completed my examination. I confimi that no material matters have
come to my attention in connection wth the examination (other than that
disclosed below "} 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 Ihe Charities
(Accounts and Reports} Regulations 2008 other Ihan any requirement
that Ihe accounts give a 'lrue 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 underslanding of the accounts to be reached.
. Please delete the
ts rfthey do not apply.
Signed:
Date:
11TH JUNE 2024
Name:
STEPHEN VINCENT FCPA
IER
Oct 2018
Relevant professlonal
quallflcatlon{s) or body
(If any):
CERTIFIED PUBLIC ACCOUNTANT
Addresg:
ViNCEKr & co
37 SHIPHAY LANE
TORQUAY
TQ2 70U
Section B
Disclosure
Only complete if the examiner needs to highlight material matters of concern
(see CC32, IrKlependent examination of charty accounts: direclions and
guidan for examiners).
Glve hero brfef detai13 of
any Items that the
examiner wlshes to
dlsclose.
IER
Oct 2018
Oct 2018