## **Trustees' Annual Report for the period** 

Period start date Period end date 01 09 2023 31 08 2024 

**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<br>**Charity's principal address** Stokenham Area Primary School,<br>Stokenham<br>Kingsbridge<br>**Postcode**<br>TQ7 2SJ<br>~~ee~~|**Registered charity number (if any)** 1039722<br>**Charity's principal address** Stokenham Area Primary School,<br>Stokenham<br>Kingsbridge<br>**Postcode**<br>TQ7 2SJ<br>~~ee~~|**Registered charity number (if any)** 1039722<br>**Charity's principal address** Stokenham Area Primary School,<br>Stokenham<br>Kingsbridge<br>**Postcode**<br>TQ7 2SJ<br>~~ee~~|**Registered charity number (if any)** 1039722<br>**Charity's principal address** Stokenham Area Primary School,<br>Stokenham<br>Kingsbridge<br>**Postcode**<br>TQ7 2SJ<br>~~ee~~|**Registered charity number (if any)** 1039722<br>**Charity's principal address** Stokenham Area Primary School,<br>Stokenham<br>Kingsbridge<br>**Postcode**<br>TQ7 2SJ<br>~~ee~~|
|---|---|---|---|---|---|
||**Names of the charity trustees who manage the charity**|||||
||**Trustee name**|**Office (if any)**||**Dates acted if not for whole**<br>**year**|**Name of person (or body) entitled**<br>**to appoint trustee (ifany)**|
|1|Hannah Watt|Chair||||
|2|Hannah Pearse|Treasurer||||
|3|Beth Compton|Secretary||||
|4|Helena Osborne|||||
|6|Jo Waldock|||||
|7|RoxyRaymond|||||
|8||||||
|9||||||
|10||||||
|11||||||
|12||||||
|13||||||
|14<br>15<br>16<br>17<br>18<br>19<br>20|**Names of the trustees for the charity, if any, (for example, any custodian trustees)**<br>~~=== ==~~|||||
||**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** – regular **Commission on public** beach trips and outings, as well as daily use of the preschool’s natural **benefit)** outdoor space 

**Encourage involvement in the wider local community** - visit other groups within the community, regular fundraisers, organised beach cleans and 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 great year in 2023-2024. Attendance **Summary of the main** and new sign-ups continues to be high. Our strong ethos and the style of **achievements of the charity** the setting has meant that the preschool has been a popular choice for **during the year** new parents, with many placing their children on a waiting list for future spaces at the setting. Our fundraising activities included another successful Bingo night. This has enabled us to invest in new toys and resources for the preschool as well as an additional secure shed to keep cleaning and other chemical products in away from the main setting. 

## **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 £90,591 any fundraising); 

- how expenditure has Costs associated with our charitable activities totalled £80,144 leaving a surplus of £10,447 for the year. 

- 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 



Registered numbcr.. 01039722
MERRY GO ROUND PRE SCHOOL & TODDLER GROUP
DIRECTOR'S REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
VINCENT&CO
flXNfA•KY rtND TwaT%)N 5tAVIC15
Vinctnl & Co Accounlants Ltd
CertLfied Publ]¢ .4c¢ounthni
37 Shipha!" Lanc
'loiquay
tki"o
TQ2 7DU

Merry Go Round Pre School & Toddler Group
Contents
Page
CompanN Tnfomation
Direcior's Repo
AccounLint's Report
Incomc and Expcnditurc Account
Balance Sheet
Notes to the l.-illancial SLqiements
'l-he following page5 do not form part of the 51alutorv accoun15".
Detailed Income and Expenditure Account

Merry Go Round Pre School & Toddler Group
Company Information
For The Year Ended 31 Allgllst 2024
Compani. Number
01039722
Registered Offi¢e
Hannah Pearse
Stokeham.4rea Prirnar). School
Kingsbridg¢
tki.on
TQ7 2SJ
ActouDtant5
Vincent & C'o Accountants Ltd
Certified PublL¢ A¢¢ounthni
37 Shipha!. Lane
Torquay
tki"o
TQ2 71)U
Page I

Merry Go Round Pre School & Toddler Group
Companv No. 01039722
Director's Report For The Year Ended 31 August 2024
Thc director presents his report and thL flnancial slatemcnts for the l.ear ended 31 Augusi 2024.
Directors
I'he director M'ho held office during the vear w'ere as follows".
Statement of Director's Responsibilities
Thc director is responsible for preparing thc Director's Rewbn and the finaThcial sthicments in accordance M."ith applicablc law and regulations.
Companv la￿ rcquires the director to prepare financial statcments for cach financial i&gr. Under that law thc dircaor has ele£tcd to preparc thc financial
Statements in accoTdance with United Kingdom G¢neTalli" Accepied Accounting Ptactice (Uniied kingdom Accounting Standards and applicable laivl. Uiidei
compani laTh' the diTe¢ior mus¢ noi appTove the financial stsiemenls unless ihei #1¢ Salisfied thai thei gii"e a ¢ru¢ and fair Vie￿ ofihe Svdie of affairs ofihe
companN' and of thc surpllls or dcfjcit of the company for that ￿r](M1_ In prcparing thc financial stsicments thc director is required to..
sclcci sllitablc ac¥ollnting policics and thcn appli. thcm conSi￿c￿lI!.
make judgrnents and accounting eslitnaies ihai are r¢a50nable and PTudent-
PTepare the financial siaiements on the going ¢on¢em basLS unless il is Inappropria* io presume thai the Company will Coniinue in business.
I'he director is re5rx)nsible for keeping adequate accounting records that are sufficient to Sho￿ and eiplain the company's tran5actl0115 and disclose with
reasonable a¢¢uTa¢} ai any lime ihe financial posilii)n of th¢ ¢otnpaTr!" athd enable ihem 10 ensuie ihai ihe financial statements Compl J wilh Ihe Companies Aci
2006. Hc is al%0 rcsponsiblc tor safLguarding ihc asscis of thi compan). and hcnec for tsking reasonable stLPS tor ihc pre￿Cni]0n and diliction of fraud and
other irregularities
I'lie director is re5ponsibl¢ for the maintenance and itllegriti" of the corporate and fU￿nCIal infortnation included on the company's website. Legislation in tlie
Uniied Kingdom g￿￿eMing Ihe preparaiion and dissemination offithancial stsiements mafv differ from legislaiion in other Jurisdiciions.
Sm*ll Comp#tt)' Rult$
This repon has been prepar¢d in accordan¢e wilh ihe s￿lI] provisions relating to ¢ompanies subjeci io ihe small companies regime within Pari 15 Ol'the
C'ompanies Act 2006
BN order of ihe board
Dale
Page 2

Merry Go Round Pre School & Toddler Group
Aceountant's Report
For The Year Ended 31 August 2024
In accordance wilh ihe engagemeni leiter daied. artd ith order 10 assisi vou io fulfil l'our duties under ihe CompaThi¢s.4¢12(K)6, w'e hal'e compiled Ihe finatJ¢ial
statemcnts of thc company from thc accounting rccords and infomiation and explanations i'ou havc gi%'en io us.
This repon Is made 10 Ihe direcioT In a¢cordartLe Iih the iemis ofour engagement. Our ii.otk h&$ been undertaken io prepaTe foi approval by the direcior ihe
financial statcmcnts that havc ￿¢n cngagLd io eompilc. io rcrM)rt io the director thai i¥c hai'e donc so. and io siaic those matters that M'c havc agrecd to
State to them in this report and foi no other purpose."lo the fijllest ei1ent ￿m]itted b). laii". ￿¢ do not accept 01 a55ume iesponsibilit5' to an}one other thaji the
Coimpan! and Ihe Company's diTe¢ior foi our iyork or for ihis retK)rf.
You have a¢knoM'ledged ort ihe balance sheet as ai ye¥T ertded 31 Augusi 2014 your dutN to ensure ihat the LompanN' has k.epi proper a¢¢ourtling records and lo
prcparc financ￿1 statcmcllts that give a true and fair vicii undLr the Companics..Ici 21)06. You consider that the Compan￿ is cxcmpi from thc statutorv
requirement for an audit for the N'ear.
We have not been instructed to carry out an audit of the financial statements. For this tea50n, li"¢ have not Treiified ihe accuiacj OT completetless of the
accouniing records or Infomaiion and explanaiions l'ou hal'e given to us and M"e do noL therefoie. express any opinion ott ihe financial sthiemenis.
Signed
Date
Vincent & Co Accountallt5 Ltd
C.eriified Public A¢couniani
37 Shiphay Lanc
-lorquaJ'
Devun
TQ2 7DU
Page 3

Merry Go Round Pre School & Toddler Group
Income and Expenditure Account
For The Year Ended 31 Allgllst 2024
2024
2023
TIIRNOI'ER
),091
12.0781
89,364
11,8681
Cosi of salcs
GRO&S SIIRPI.IIS
88.013
87,496
AdministTaiive expense5
Oiher operaiing income
{78,(kn)
500
166,6541
OPERATING SLIRPLiIS
10,447
402
20,842
122
()thcr intcrcsl rcccivablc and similar income
SLRPLLIS TrOR"fHE TrIN.4NCIAL I'EAR
10.849
20.964
-l-he notes on pages 6 to 7 form part of these financial statements.
Page 4

Merry Go Round Pre School & Toddler Group
Balance Sheet
As At 31 August 2024
2024
2023
Notes
FIXED A&SET
CIJRREiYT ASSETS
Debt015
2.361
2.372
Cash ai bank and in hand
69_328
71.918
71.689
74,290
C.reditor$: Amount$ Falling Due W'ithitt One Itar
11.9721
12.943)
NET CI:RRENT A&SETS (LIABILITIES)
69,717
71,347
"I"O'I'AL ASSL I'S LLSS CIIRRLIYT LIABILITIES
69,717
71,347
NET ASSETS
69.717
71.347
Incomc and Expenditurc Account
69.717
71.347
MEMBERS, FtINDS
69.717
71,347
For the year ending 31 August 2024 the companv m.as eniiiled 10 exempiion from audii under seciion 477 of the Companies Aci 2006 relaiing 10 small
companics.
The member has noi required the compan). io obthin an audii ith ac¢ordan¢e ￿"11h seciion 476 of the Companies Aci 2006.
The director a¢kno1￿]edgeS his responsibiliiies for compli Ing li ith the requiremethts of the Aci M ith rtspeci io a¢couniirtg records and ihe preparaiion or
accounts.
I'hese accounts have been prepared in accordance ￿"ith the provisions applicable to companies sllbject to the sn]all companies, regime.
On bchalf of the board
Daic
Thc notes on pagcs 6 to 7 form pan of thcse [￿ancial statcmcDts_
Page 5

Merry Go Round Pre School & Toddler Group
Notes to the Financial Stalements
For The Year Ended 31 August 2024
l. General Infom#tion
Metry Go Round Pre School & Toddler Group L5 a private compan!", limited b)" guarantce. illCOTWbtated in England & Wale5, registered nutnber 01039722.
The registered offrice is Hannah Pearse, Siokeham Artrd Primary Schi)ol. Kingsbridge. Dei'on, TQ7 2SJ.
2. Actounting Politits
2.1. Basis of Prepar*tioD of Finantial Ststemtnts
The firtan¢ial siaiemenLS have been prepared under the historical ¢osi conveniion athd in aL¢ordan¢e ￿"1th Financial Rew)fling Siandard 102 section IA
Small Entiiics "The Financial Reporting Stsndard applicablc in the UK and Republic of IrclaThd" and thc Companies Act 2(K)6.
2.2. Turnover
TurnoveT j5 measured at the fair value of the coJ]5ideraiion received or receiiable. tlet of discoun15 and value added tsxes. I"uinovei includes Tevellue
eaTn¢d from the Sale of goods and from th¢ i¢nd¢iin? of 5eTr"ice5. Tutnoi"ei L5 reduc¢d for ¢s1imated cu5tom¢r Ittutt15, t¢bates and other similai
alloManc¢s.
Sale of goods
Turno￿er from ihe sale of goods is re¢o4nised i%h¢n Ihe sigrtifi¢ant risks and re￿ardS ofoMm¢rship of ihe goods has iransferred ￿ Ihe bu)'er. This Is
usuallN' ai thc Frf)int that the customer has signed for the deliTrery' of thc qoods.
Rendering of service5
Turnover from ihe ￿nd¢ritIg of services is re¢ogthised bTr teference io ihe sthge ofcompletLOrt ofthe ¢onirnci The stage of ¢ompleiion of a ¢onira¢i is
measured b! comparing the costs incurrcd tor M'ork pcrfornicd io dale io ihc iotal estimated contraci costs. Tllrnovcr is onl!, recogniscd to the elttcnt
of recoTretable expense5 ￿hen the oiitcome of a contract cannot be estimated ieliabli".
2.3. TaTJgiblt Fixtd,I55tts aDd Dtprtciatio
Tangible fixed assets aTe measured ai ¢osi less a¢¢umulaied depre¢iaiion and atn. ac¢umulaied Jmpairnient losses. Depre¢iation is provided al raies
calculatcd io ivriic off rhL cosi of ihc tiycd assLts. liss ihcir istimaiid rLsidual i'alui. oier their i￿￿eted U£￿￿1 li%'es on the folloiving ba%cs.'
3. Avtragc Nurnbcr of Ernployets
Average number of employees: Including direciors, dvnrtg ihe ?'ear w"as". i12023.. 4)
4. Txngiblt Assets
P1411t &
Maehinery
C05t
As at I September 2023
7.569
As at 31 August 2024
7.569
Depreciatio
As at I S¢pt¢mbtT 2023
As ai 31 Augusi 2024
7.569
Net Book Value
As at 31 August 2024
As at I September 2023
f. Debtors
2024
2023
Due ￿1th1th one ve4r
'Irade debtors
512
Prepaymenis and accrued in¢ome
Net wage5
1.244
984
876
2,361
2.372
Page 6

Merry Go Round Pre School & Toddler Group
Notes to the Financial Statements (continued)
For The Year Ended 31 Allgllst 2024
6. C.rtditors: .4mount$ F4lling Due IVithin Otte I'e*r
2024
2023
Tradc creditors
297
Other taxes and Social Security
()thcr crcditors
491
595
151
AccTua15 and def¢￿ed incottle
1,350
1,9)0
1.972
2.943
7. Company limited b). guarantee
l-he compan5, is limited b}. guardniee and has no share capital.
Everv member of the company undertakes to contribute to the a5se15 of the company, itl the event of a winding up, such an amount as be Tequired not
exLe¢ding £1.
Page 7

Merry Go Round Pre School & Toddler Group
Detailed Income and Expenditure Account
For The Year Ended 31 Allgllst 2024
2024
2023
TIIRNOI'ER
DCC Funded I lours
67.626
74.440
Sclf fundcd hours
20.310
12.452
l.undraising
Snalk donaiions
1,821
334
2,285
142
Dollations
45
9),091
89,364
C:OST OF SALES
SubcollttactOT COSt5
238
260
()thcr dircct costs
1.840
1.608
12.0781
11.8681
GROSS SIIRPLIIS
88,013
87,496
.4dmitti$tr#tii'e F.xpense$
Wages and salaries
F.mploNers pensions- defined ¢ontyibulions scheme
Staff training
Siatrettiertaining
Rellt
59.624
775
320
160
632
200
2.550
l.ight and heat
Repairs and Inaintellance
Cleaning
It]surance
1.710
1.873
7.082
2,938
81
157
1.873
1,998
413
Printing. px)siage and stationeTh'
Advertising and marketing costs
Tele¢ommuni¢aiions
346
30
640
581
AccollntancN' fces
1_190
918
Legal f¢e5
Consult%mci, fees
59
-f85
SubsLriptions
Payroll fccs
Bank charg¢5
Bad debts M'rittcn off
363
451
545
545
6)
72
Sundry expens¢5
71
216
(78.(K)61
166,6541
Other Operaling Income
Granis and subsidies reLeived
iOO
500
OPERATING SURPLUS
10,447
20,842
Other interest reteivablt and similar intomt
Bank int¢r¢st t¢c¢ivable
402
122
402
122
SLRPI.US FOR THF. FIN.4NC.I.41. I'EAR
10.849
20,964
Page 8

CHARITY COMMISSION
FOR ENGLANO AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examinerfs Report
Report to the trustees
MERRY GO ROUND PRE-SCHOOL AND TODDLERS GROUP
(STOKENHAM)
On accounts for the year
ended
31 ST AUGUST 2024
Charity no
(if any)
1039722
Set out on pages
1T015
I report to the trustees on my examination of the accounts of the above
charity ("the Trust") for the year ended
Responsibilities and
basis of report
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.
Independent tThe charity's gross income exceeded £250,000 and l am qualified to
examiner's statement undertake the examination by being a qualified member of [insert name of
applicable listed body]]. Delete [ ] rf not applicable.
I have completed my examination. I confirm that no material matters have
come to my attention in connection with 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 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 enab
roper u
derstanding of the accounts to be reached.
s in the brackets rf they do not apply.
Please d
Signed:
Date:
TH
30 JUNE 2025
Name:
STEPHEN VINCENT
Relevant professional
CERTIFIED PUBLIC ACCOUNTANT
IER
Oct 2018

qualification{s) or body
{if any):
Address:
Section B
Disclosure
Only complete if the examiner needs to highlight material matters of concern
(see CC32, Independent examination of charity accounts.. directions and
guidance for examiners).
Give here brief details of
any items that the
examiner wishes to
disclose.
IER
Oct 2018