High Legh Pre-School Nursery (Charity no 1039999) Trustees Annual Report for the year ended 31 August 2024.
The Pre-School made a net profit during the year from September 2023 to August 2024, another positive year which is a real accomplishment. The Pre-School continued to decrease their outgoings by maintaining the reduction of the amount of costly agency which helped increase the bank account tremendously. There has also been an increase in the amount of funding we receive for a child, and this has contributed towards a positive financial year.
Continuing from last year, we continue to use the separate account for fundraising. This means that we don’t mix daily spends with efforts of fundraising for certain areas of the nursery. This meant that this year we were able to spend on the nursery garden, both toys, foundations and fencing, and redecorate internally and externally. In addition to this, to parallel with the increase of spends and overall external costs increasing out of our control, we had to increase our fees to ensure we remained in the black and had positive cash flow, which we will continue to increase on an annual basis.
Please refer to the accompanied accounts which detail the various categories of income and expenditure during the year to 31[st ] August 2024, which are recorded on a cash accounting basis and made up the result for the year.
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| Month | September October November December January February March April May June July August 2023 2023 2023 2023 2024 2024 2024 2024 2024 2024 2024 2024 |
TOTALS | ||||||||||||||
| Year | ||||||||||||||||
| In | come | Fees | £17,845 | £16,332 | £17,178 | £12,345 | £15,371 | £16,398 | £15,453 | £17,593 | £21,070 | £12,456 | £22,645 | £13,062 | £197,749 | |
| Cheshire East Funding |
£0 | £0 | £8,813 | £16,722 | £0 | £0 | £9,085 | £34,610 | £0 | £15,536 | £0 | £42,378 | £127,144 | |||
| Grant | £250 | £0 | £0 | £1,000 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £1,250 | |||
| Fundraising | £642 | £65 | £3,286 | £442 | £750 | £0 | £0 | £0 | £129 | £1,000 | £176 | £1,929 | £8,419 | |||
| Donations | £0 | £0 | £0 | £0 | £0 | £0 | £61 | £0 | £0 | £0 | £0 | £0 | £61 | |||
| Interest | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £3 | |||
| Supermarket Refund |
£16 | £19 | £11 | £12 | £31 | £17 | £7 | £3 | £0 | £27 | £35 | £1 | £179 | |||
| HLPS FR Account | £0 | £0 | £0 | £1,350 | £0 | £864 | £385 | £937 | £213 | £1,138 | £0 | £0 | £4,887 | |||
| HLPS Renewals Account |
£0 | £0 | £781 | £0 | £1,139 | £318 | £52 | £316 | £198 | £691 | £241 | £0 | £3,736 | |||
| Milk | £0 | £0 | £0 | £0 | £448 | £0 | £0 | £309 | £0 | £0 | £0 | £0 | £757 | |||
| HMRC | £5,707 | £0 | £0 | £0 | £0 | £0 | £1,706 | £0 | £0 | £0 | £0 | £0 | £7,413 | |||
| CharityLevy | £70 | £310 | £0 | £40 | £310 | £20 | £30 | £400 | £10 | £0 | £0 | £90 | £1,280 | |||
| Misc | £0 | £0 | £478 | £0 | £0 | £0 | £128 | £111 | £0 | £0 | £0 | £34 | £751 | |||
| Garden | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | |||
| Out | goings | Rent | £1,500 | £1,500 | £2,281 | £1,500 | £1,500 | £1,500 | £1,500 | £1,600 | £1,600 | £1,948 | £1,600 | £1,600 | £19,629 | |
| Wages | £14,402 | £15,295 | £15,313 | £14,294 | £15,072 | £14,805 | £16,119 | £16,836 | £16,592 | £17,009 | £16,200 | £21,512 | £193,448 | |||
| Supermarket | £660 | £899 | £795 | £476 | £975 | £790 | £817 | £1,021 | £872 | £991 | £934 | £735 | £9,966 | |||
| Utilities | £599 | £907 | £690 | £500 | £1,107 | £477 | £701 | £1,162 | £841 | £721 | £1,897 | £605 | £10,207 | |||
| Payroll Expenses | £42 | £42 | £0 | £0 | £194 | £0 | £0 | £194 | £0 | £0 | £194 | £0 | £665 | |||
| Pension | £773 | £748 | £814 | £0 | £0 | £0 | £0 | £4,129 | £956 | £929 | £957 | £915 | £10,220 | |||
| Maintenance | £0 | £0 | £1,278 | £0 | £540 | £0 | £1,674 | £0 | £90 | £521 | £0 | £1,663 | £5,766 | |||
| Milk | £0 | £130 | £233 | £0 | £228 | £118 | £0 | £145 | £108 | £164 | £294 | £0 | £1,419 | |||
| Child activities | £0 | £315 | £376 | £225 | £90 | £135 | £135 | £180 | £270 | £180 | £135 | £0 | £2,041 | |||
| Trips/visits | £0 | £30 | £0 | £55 | £0 | £0 | £0 | £0 | £131 | £0 | £30 | £0 | £246 | |||
| Resources | £297 | £882 | £438 | £207 | £951 | £305 | £517 | £410 | £540 | £489 | £549 | £169 | £5,753 | |||
| Equipment | £0 | £75 | £50 | £24 | £64 | £0 | £0 | £201 | £0 | £0 | £108 | £305 | £827 | |||
| Capitalised equipment |
£0 | £315 | £175 | £1,350 | £0 | £0 | £0 | £0 | £0 | £2,660 | £2,000 | £0 | £6,500 | |||
| Tax/HMRC | £2,481 | £2,913 | £3,183 | £1,857 | £4,036 | £3,324 | £3,088 | £3,503 | £3,774 | £3,730 | £3,913 | £3,718 | £39,520 | |||
| Fundraising exp | £393 | £0 | £170 | £138 | £0 | £0 | £0 | £0 | £0 | £742 | £85 | £449 | £1,977 | |||
| Training | £105 | £0 | £0 | £0 | £181 | £0 | £400 | £0 | £0 | £15 | £130 | £0 | £831 | |||
| Trainingexp | £0 | £0 | £27 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £27 | |||
| Agency | £0 | £714 | £632 | £547 | £386 | £82 | £338 | £0 | £944 | £216 | £148 | £0 | £4,006 | |||
| Staff expenses | £0 | £0 | £0 | £872 | £35 | £0 | £0 | £71 | £0 | £0 | £33 | £0 | £1,011 | |||
| Marketing/advert | £0 | £153 | £13 | £13 | £13 | £32 | £13 | £421 | £13 | £0 | £26 | £181 | £878 | |||
| DBS | £0 | £0 | £0 | £0 | £63 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £63 | |||
| Uniform | £0 | £0 | £0 | £0 | £0 | £318 | £0 | £0 | £0 | £0 | £0 | £363 | £681 | |||
| Ofsted | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £220 | £40 | £0 | £0 | £0 | £260 | |||
| HLPS Fundraising Account |
£642 | £406 | £3,272 | £168 | £1,032 | £70 | £61 | £410 | £30 | £1,921 | £91 | £0 | £8,103 | |||
| HLPS Yearly Renewals |
£200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £200 | £2,400 | |||
| Misc | £52 | £0 | £0 | £40 | £0 | £0 | £0 | £0 | £0 | £343 | £0 | £0 | £435 | |||
| Garden | £200 | £75 | £0 | £0 | £0 | £1,965 | £229 | £1,200 | £330 | £2,985 | £0 | £50 | £7,035 | |||
| M | ont | hly tota | Incomings | £24,531 £16,726 £30,548 £31,910 £18,050 £17,618 £26,907 £54,279 £21,621 £30,848 £23,097 £57,494 |
£353,630 | |||||||||||
| Outgoings l |
£22,346 £25,597 £29,940 £22,465 £26,665 £24,120 £25,791 £31,904 £27,330 £35,765 £29,524 £32,465 |
£333,913 | ||||||||||||||
| Netposition | £2,185 -£8,871 £607 £9,445 -£8,615 -£6,502 £1,116 £22,375 -£5,709 -£4,917 -£6,426 £25,029 |
£19,717 | ||||||||||||||
| F | undraisi | ng Account 23-24 |
| Month | Year | Income | Income | Income | Income | Income | Income | Income | Income | Income | Income | Income | Income | Income | Outgoing | Outgoing | Outgoing | Monthly total | Monthly total | Monthly total |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Summer Fundraiser |
Sunday Teas |
Grant | 3 Peaks Challenge |
Bank Interest |
Charity Levy (per term) |
Easy Fundraising |
Christmas Events |
Photograph er |
Gift Aid | Bike Ride | 10k Run | Misc | Fundraising exp |
HLPS Main Account |
Misc | Income | Outgoings | Net position | ||
| September | 2023 | £577 | £65 | £0 | £0 | £7 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £649 | £0 | £649 |
| October | 2023 | £26 | £0 | £0 | £0 | £7 | £380 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £412 | £0 | £412 |
| November | 2023 | £10 | £0 | £0 | £3,107 | £9 | £0 | £25 | £25 | £105 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £3,281 | £0 | £3,281 |
| December | 2023 | £0 | £0 | £0 | £0 | £11 | £0 | £0 | £168 | £0 | £0 | £0 | £0 | £0 | £0 | £1,350 | £0 | £178 | £1,350 | -£1,172 |
| January | 2024 | £0 | £0 | £0 | £410 | £10 | £310 | £0 | £312 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £1,042 | £0 | £1,042 |
| February | 2024 | £0 | £0 | £0 | £0 | £12 | £60 | £0 | £10 | £0 | £0 | £0 | £0 | £0 | £600 | £264 | £0 | £82 | £864 | -£782 |
| March | 2024 | £0 | £0 | £0 | £0 | £11 | £0 | £0 | £0 | £0 | £61 | £0 | £0 | £0 | £0 | £385 | £0 | £72 | £385 | -£313 |
| April | 2024 | £0 | £0 | £0 | £0 | £10 | £410 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £937 | £0 | £420 | £937 | -£517 |
| May | 2024 | £0 | £0 | £0 | £0 | £11 | £30 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £213 | £0 | £41 | £213 | -£172 |
| June | 2024 | £0 | £844 | £0 | £0 | £11 | £0 | £0 | £0 | £0 | £0 | £0 | £129 | £948 | £190 | £0 | £948 | £1,932 | £1,138 | £794 |
| July | 2024 | £0 | £0 | £0 | £0 | £10 | £0 | £0 | £0 | £0 | £0 | £91 | £0 | £0 | £0 | £0 | £0 | £101 | £0 | £101 |
| August | 2024 | £0 | £0 | £0 | £0 | £10 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £0 | £10 | £0 | £10 |
| TOTALS | £612 £909 £0 £3,517 £118 £1,190 £25 £515 £105 £61 £91 £129 £948 |
£790 £3,149 £948 |
£8,221 | £4,887 | £3,334 |
Renewals Account 23-24
| Month | Year | Incoming | Incoming | Incoming | Outgoings | Outgoings | Monthly total | Monthly total | Monthly total |
|---|---|---|---|---|---|---|---|---|---|
| Interest | HLPS Monthly Renewals |
Misc | HLPS Main Account |
Misc | Income | Outgoings | Net position | ||
| September | 2023 | £1 | £200 | £0 | £0 | £0 | £201 | £0 | £201 |
| October | 2023 | £2 | £200 | £0 | £0 | £0 | £202 | £0 | £202 |
| November | 2023 | £2 | £200 | £0 | £781 | £0 | £202 | £781 | -£579 |
| December | 2023 | £2 | £200 | £0 | £0 | £0 | £202 | £0 | £202 |
| January | 2024 | £2 | £200 | £0 | £1,139 | £0 | £202 | £1,139 | -£938 |
| February | 2024 | £1 | £200 | £0 | £318 | £0 | £201 | £318 | -£117 |
| March | 2024 | £1 | £200 | £0 | £52 | £0 | £201 | £52 | £149 |
| April | 2024 | £1 | £200 | £0 | £316 | £0 | £201 | £316 | -£115 |
| May | 2024 | £1 | £200 | £0 | £198 | £0 | £201 | £198 | £3 |
| June | 2024 | £1 | £200 | £0 | £691 | £0 | £201 | £691 | -£491 |
| July | 2024 | £0 | £200 | £0 | £241 | £0 | £200 | £241 | -£41 |
| August | 2024 | £0 | £200 | £0 | £0 | £0 | £200 | £0 | £200 |
| TOTALS | £13 £2,400 £0 £3,736 £0 |
£2,413 | £3,736 | -£1,324 |
Independent Examiner's Report to the trustees of High Legh Pre-school Nursery (Charity no 1039999) on the accounts for year ending 31 August 2024 I report on the accounts of the Trust for the year ended 31 August 2024, which are set out as submitted. Respective responsibilities of trustees and examlner: The charity's trustees and in partrcular, the treasurer Elizabeth Mason are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 4312) of the Charities Att 1993 (the 1993 Act} and that an independent examination is needed. It is my responslblllty to; examine the accounts under section 43 of the 1993 Act; to follow the procedures laid down in the general directions given by the Charity Commission under section 4317llbl of the 1993 Act; and to state whether particular matters have come to my attention Basis of independent examiner's report: My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It a150 includes consideration of any unusual Items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. 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 matters set out in the statement below.
Independent examiner's statsment: In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 41 of the 1993 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Slgned: PCltrLGLQ Shorro¢ th 19 FEBRUARY 2025 Date.. Name: Patricia Sha rrock Address: 35 Walton Road Stockton Heath Cheshire WA4 6NW