High Legh Pre-School Nursery (Charity no 1039999) Trustees Annual Report for the year ended 31 August 2023.
The Pre-School made a net profit during the year from September 2022 to August 2023. The PreSchool increased their income by reducing the amount of costly agency which helped increase the bank account tremendously. As documented in previous years, the recruitment of permanent staff has been a real issue and agency had to be used to avoid closure, but this year a positive change in the reduction of agency has occurred for the better, as shown in the bank balance.
One major change for this year is that a separate bank account was open for fundraising and one for renewals. This means that we don’t mix daily spends with efforts of fundraising for certain areas of the nursery. For the renewals, this was a standing order each month as most of our renewals occur in March so this would help with cashflow. In addition to this, to parallel with the increase of spends and overall external costs increasing, we had to increase our fees to ensure we remained in the black and had positive cash flow.
Please refer to the accompanied accounts which detail the various categories of income and expenditure during the year to 31[st ] August 2023, which are recorded on a cash accounting basis and made up the result for the year.
Main Accounts for HLPS Nursery 22-23
| Month | September 2022 |
October 2022 |
November 2022 |
December 2022 |
January 2023 |
February 2023 |
March 2023 |
April 2023 |
May 2023 |
June 2023 |
July 2023 |
August 2023 |
TOTALS | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Year | ||||||||||||||
| Income | Fees | £14,651 | £17,443 | £13,162 | £14,437 | £22,563 | £13,311 | £20,980 | £13,731 | £23,666 | £15,142 | £19,246 | £12,349 | £200,681 |
| Cheshire East Funding | £0 | £0 | £6,068 | £13,134 | £0 | £0 | £5,737 | £17,238 | £0 | £7,499 | £0 | £15,974 | £65,651 | |
| Grant | £0 | £0 | £1,611 | £500 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £2,111 | |
| Fundraising | £0 | £0 | £0 | £599 | £0 | £20 | £0 | £0 | £278 | £737 | £0 | £26 | £1,660 | |
| Donations | £0 | £150 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £38 | £0 | £0 | £188 | |
| Interest | £0 | £0 | £0 | £0 | £0 | £0 | £3 | £0 | £0 | £0 | £0 | £0 | £4 | |
| Supermarket | £5 | £27 | £17 | £12 | £23 | £9 | £9 | £38 | £196 | £14 | £1 | £24 | £375 | |
| HLPS FR Account | £0 | £3,800 | £0 | £0 | £0 | £0 | £1,934 | £0 | £0 | £0 | £0 | £0 | £5,734 | |
| HLPS Renewals Account | £0 | £0 | £0 | £0 | £170 | £0 | £0 | £238 | £0 | £337 | £0 | £0 | £746 | |
| Milk | £0 | £0 | £0 | £0 | £77 | £0 | £0 | £0 | £359 | £0 | £0 | £297 | £734 | |
| HMRC | £0 | £0 | £0 | £0 | £0 | £1,994 | £0 | £4,840 | £0 | £0 | £0 | £0 | £6,835 | |
| Misc | £0 | £720 | £0 | £197 | £0 | £0 | £0 | £0 | £250 | £424 | £0 | £0 | £1,591 | |
| Outgoings | Rent | £1,400 | £1,400 | £1,400 | £2,721 | £1,400 | £1,400 | £1,400 | £1,400 | £1,600 | £1,500 | £1,500 | £1,500 | £18,621 |
| Wages | £12,966 | £13,015 | £12,531 | £13,535 | £12,959 | £15,849 | £16,127 | £16,117 | £14,332 | £13,654 | £14,809 | £15,469 | £171,362 | |
| Meals | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Supermarket | £332 | £502 | £596 | £343 | £739 | £534 | £703 | £538 | £739 | £631 | £625 | £535 | £6,817 | |
| Utilities | £357 | £396 | £768 | £1,401 | £207 | £734 | £267 | £363 | £505 | £992 | £410 | £823 | £7,223 | |
| Payroll Expenses | £42 | £42 | £42 | £42 | £42 | £42 | £42 | £42 | £42 | £42 | £42 | £42 | £504 | |
| Pension | £490 | £463 | £467 | £609 | £610 | £570 | £721 | £730 | £699 | £679 | £707 | £703 | £7,450 | |
| Maintainence | £2,103 | £175 | £181 | £333 | £696 | £120 | £121 | £480 | £309 | £728 | £393 | £50 | £5,688 | |
| Milk | £47 | £0 | £109 | £86 | £90 | £91 | £196 | £0 | £216 | £0 | £142 | £196 | £1,173 | |
| Child activities | £140 | £370 | £435 | £270 | £0 | £415 | £0 | £200 | £0 | £200 | £670 | £0 | £2,700 | |
| Trips/visits | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |
| Resources | £159 | £147 | £0 | £149 | £386 | £707 | £559 | £108 | £616 | £294 | £466 | £168 | £3,759 | |
| Equipment | £30 | £32 | £264 | £29 | £87 | £113 | £699 | £4 | £0 | £40 | £90 | £0 | £1,388 | |
| Tax/HMRC | £1,850 | £2,972 | £332 | £4,267 | £2,566 | £2,221 | £3,129 | £2,890 | £1,747 | £1,592 | £1,597 | £1,713 | £26,876 | |
| Fundraisingexp | £0 | £0 | £0 | £80 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £80 | |
| Training | £150 | £0 | £0 | £0 | £0 | £0 | £85 | £0 | £0 | £0 | £85 | £0 | £320 | |
| Trainingexp | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £23 | £0 | £23 | |
| Agency | £0 | £0 | £0 | £0 | £115 | £0 | £117 | £0 | £0 | £164 | £124 | £0 | £520 | |
| Staff expenses | £50 | £31 | £81 | £31 | £294 | £0 | £0 | £0 | £0 | £180 | £0 | £0 | £667 | |
| Marketing/advert | £0 | £0 | £0 | £0 | £0 | £110 | £0 | £198 | £0 | £0 | £0 | £0 | £308 | |
| DBS | £0 | £0 | £0 | £153 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £153 | |
| Uniform | £0 | £0 | £0 | £0 | £0 | £0 | £337 | £0 | £0 | £0 | £0 | £0 | £337 | |
| Ofsted | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £260 | £0 | £0 | £0 | £0 | £260 | |
| HLPS FundraisingAccount | £20 | £3,550 | £360 | £1,305 | £410 | £0 | £0 | £400 | £298 | £925 | £0 | £26 | £7,294 | |
| HLPS YearlyRenewals | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £150 | £283 | £150 | £150 | £1,933 | |
| Misc | £0 | £0 | £0 | £0 | £0 | £0 | £542 | £0 | £0 | £439 | £0 | £1,000 | £1,981 | |
| Monthly total |
Income | £14,656 | £22,140 | £20,858 | £28,879 | £22,834 | £15,334 | £28,663 | £36,085 | £24,749 | £24,191 | £19,248 | £28,671 | £286,309 |
| Outgoings | £20,286 | £23,244 | £17,718 | £25,505 | £20,749 | £23,055 | £25,196 | £23,880 | £21,253 | £22,344 | £21,835 | £22,375 | £267,439 | |
| Netposition | -£5,630 | -£1,104 | £3,141 | £3,374 | £2,085 | -£7,721 | £3,468 | £12,206 | £3,496 | £1,848 | -£2,587 | £6,296 | £18,870 |
Fundraising Account for HLPS Nursery 22-23
| Month | September 2022 |
October 2022 |
November 2022 |
December 2022 |
January 2023 |
February 2023 |
March 2023 |
April 2023 |
May 2023 |
June 2023 |
July 2023 |
August 2023 |
TOTALS | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Year | ||||||||||||||
| Income | EasyFR | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £38.07 | £0.00 | £0.00 | £0.00 | £38 |
| Magic Little Grant | £0.00 | £0.00 | £0.00 | £500.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £500 | |
| Christmas | £0.00 | £0.00 | £0.00 | £805.21 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £805 | |
| Easter | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £260.00 | £0.00 | £0.00 | £0.00 | £260 | |
| Interest | £0.20 | £0.20 | £0.41 | £1.13 | £2.53 | £3.32 | £2.92 | £3.29 | £3.18 | £3.76 | £4.28 | £5.06 | £30 | |
| CharityLevy (per term) | £0.00 | £0.00 | £360.00 | £0.00 | £410.00 | £0.00 | £0.00 | £400.00 | £0.00 | £0.00 | £0.00 | £0.00 | £1,170 | |
| Donation | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £150.00 | £0.00 | £0.00 | £150 | |
| HLPS Renewals Account | £0.00 | £3,550.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £3,550 | |
| SundayTeas | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £737.08 | £0.00 | £0.00 | £737 | |
| CharityBox | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £38.00 | £0.00 | £0.00 | £38 | |
| Misc | £19.82 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £20 | |
| Outgoings | HLPS Main Account - Fundraising exp and purchases |
£29.69 | £3,800.00 | £0.00 | £0.00 | £0.00 | £0.00 | £1,312.30 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £5,142 |
| Monthly total |
Income | £20.02 | £3,550.20 | £360.41 | £1,306.34 | £412.53 | £3.32 | £2.92 | £403.29 | £301.25 | £928.84 | £4.28 | £5.06 | £7,298.46 |
| Outgoings | £29.69 | £3,800.00 | £0.00 | £0.00 | £0.00 | £0.00 | £1,312.30 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £5,141.99 | |
| Netposition | -£9.67 | -£249.80 | £360.41 | £1,306.34 | £412.53 | £3.32 | -£1,309.38 | £403.29 | £301.25 | £928.84 | £4.28 | £5.06 | £2,156.47 |
Renewal Accounts for HLPS Nursery 22-23
| Month | September | October | November | December | January | February | March | April | May | June | July | August | TOTALS | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Year | 2022 | 2022 | 2022 | 2022 | 2023 | 2023 | 2023 | 2023 | 2023 | 2023 | 2023 | 2023 | ||
| Incoming | Interest | £0.00 | £0.01 | £0.03 | £0.10 | £0.23 | £0.28 | £0.33 | £0.34 | £0.09 | £0.19 | £0.27 | £0.30 | £2.17 |
| HLPS MonthlyRenewals | £150.00 | £150.00 | £150.00 | £150.00 | £150.00 | £150.00 | £150.00 | £150.00 | £150.00 | £150.00 | £150.00 | £150.00 | £1,800.00 | |
| Misc | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £0.00 | £132.54 | £0.00 | £1,000.00 | £1,132.54 | |
| Outgoings | HLPS Main Account | £0.00 | £0.00 | £0.00 | £0.00 | £170.40 | £0.00 | £621.73 | £238.00 | £0.00 | £337.26 | £0.00 | £0.00 | £1,367.39 |
| Monthly Total |
Income | £150.00 | £150.01 | £150.03 | £150.10 | £150.23 | £150.28 | £150.33 | £150.34 | £150.09 | £282.73 | £150.27 | £1,150.30 | £2,934.71 |
| Outgoings | £0.00 | £0.00 | £0.00 | £0.00 | £170.40 | £0.00 | £621.73 | £238.00 | £0.00 | £337.26 | £0.00 | £0.00 | £1,367.39 | |
| Netposition | £150.00 | £150.01 | £150.03 | £150.10 | -£20.17 | £150.28 | -£471.40 | -£87.66 | £150.09 | -£54.53 | £150.27 | £1,150.30 | £1,567.32 |
Independent Examiner's Report
to the trustees of High Legh Pre-school Nursery (Charity no 1039999)
on the accounts for year ending 31 August 2023
I report on the accounts of the Trust for the year ended 31 August 2023, which are set out as submi=ed.
Respec&ve responsibili&es of trustees and examiner:
The charity's trustees and in par@cular, the treasurer Elizabeth Mason are responsible for the prepara@on of the accounts. The charity's trustees consider that an audit is not required for this year under sec@on 43(2) of the Chari@es Act 1993 (the 1993 Act) and that an independent examina@on is needed.
It is my responsibility to:
-
examine the accounts under sec@on 43 of the 1993 Act;
-
to follow the procedures laid down in the general direc@ons given by the Charity Commission under sec@on 43(7)(b) of the 1993 Act; and
-
to state whether par@cular ma=ers have come to my a=en@on
Basis of independent examiner's report:
My examina@on was carried out in accordance with the general direc@ons given by the Charity Commission.
An examina@on includes a review of the accoun@ng records kept by the Charity and a comparison of the accounts presented with those records.
It also includes considera@on of any unusual items or disclosures in the accounts and seeking explana@ons from you as trustees concerning any such ma=ers.
The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those ma=ers set out in the statement below.
Independent examiner's statement:
In connec@on with my examina@on, no ma=er has come to my a=en@on:
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accoun@ng records in accordance with sec@on 41 of the 1993 Act; and
-
to prepare accounts which accord with the accoun@ng records and comply with the
-
accoun@ng requirements of the 1993 Act have not been met; or
-
to which, in my opinion, a=en@on should be drawn in order to enable a proper understanding of the accounts to be reached.
Date 29/02/24