RAINOW PRE-SCHOOL Refstpts and p*ymertts attotsntfortheyear ended 31Juty 2024
Independent examiner's report on the actounts Report to the trustees ol Rainow Pre-school Charity number 1043182 On the accounts for the year ended 31 Juty 2024 as set out on pages 2 to 5 REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1043182 Principal address 93 Rainow Road Macclesfield Cheshire SKIO 2PD Trustees NJ Bailey SJ Finlay HF Moss L Muldoon Treasurer Independent Examiner Bennett Brooks & Co Limited Chartered Accountants 2 Maple Court Davenport Street Maccledfield Cheshire SKIO IJE
IndepeTrJentexamlThÈrfsrep)rtohtheaccoun RepDrttoth*trLtstee5 of RalnowPre-otsI ctynmber1I143182 acco¢mts hrthe yt•ren&ed 31j2o243S58lotOn pa8es zto5 I reporttothetntstees On my£rrInation oftheaccountscf theatQV2charftyl'thtrTrust) fortheyear ended31July2024. R¥pDn51blliliÈ$ and baslsof report Asthecharfty rrusteesof the Twst, you aorE5POllSiblÈforthe preparètson of the accounts inaceordantt Withthe re4ulremellts of the CharityesAttiOii rtheA¢VI. I report in respea of my examination of theTrustrsac¢ounts caftledout undersection 145 ofthe2WIAttand in carryingoutmy Èxafflln3ty0n, I havefollowedthe appficable Directionsgiven by the ChèrttyC0mml(Mj understhoD 145ISllbloftheALt lDdeP¢ndenteKamin25ststernent hayecvmpleted rnyexaminatiDn. l Confirmfftat nomat2rlal Matte have cometo myattenth?n in conne¢tioDwiththe exarnlnatbn whlth Ve$ me causet¢beÈvethat4nènYrn3lerlal respeLt'. ounting recordswére notkept inaccordaDtEwith section 130of thÈA¢tor - the acthuntsdo nDta¢tord wththeaccounfjngreeords I have no ¢oncerns and have come acr055 noothermattersin connettionwlth theetsrnillauon tc which attenOn should bedrawn In orderto enablea proper understandingof the accountsio be roacw. MxhaelJ¢7seph5nape FCC4 BeonettBrooks &Co Limited ChartEred Accourtants Z MapCourt Davpnport Street Ma<¢le5fJeld Cheshlre SKID UE Pagei
PANOWPRE-SCHOQL Yearen&d JIJU2014 Reteipts an& PayrnenrsAeeiYJnt Unre5thct Funds Di&i8ned RestriCt4d F05 Totsi Funds 2024 Total Fund5 2023 Aetypts Coun&1 fuNLVn& feesandvouthers Donatiorts, fvndr&nÉandgJndrysncome 9.601 1778 30.181 1778 3P50 Inteiertrecwved 219 219 93 Gr0551ncornÈ 11598 33,178 47,93Z Piyments Charitable artive5 GoverTrance Costs 7.S 31203 39, 0,178 4,895 Totsi paynents IL449 31203 43.652 NÈtrec*ptsiipayrnentsl ¥149 -11.623 -IOA74 Cashfvnd5atlAu8USt2023 8S.180 285 85.465 82.606 Cash fvndsat31Juty2024 &9 86,329 74.991 85A65 p422
RAINOW PRE4CHOOI Yearended 31July2024 tementof a$5ets andllabllitTes Vnrestri¢ted Fund5 a[gnated Restricted Funds roial Funds 2024 Totsl ndS 20 Notes Cashfvn(ts Bank curyentjccount 45.007 4S.007 56,660 Bink deposit accnt 21,033 21,033 2016 ndratslft63cwunt 4932 8332 7J83 Cashon hand 55 35 Totalcash funds 75.(Q7 75.cl 85.465 Represented by.. Total uThre#ficted funds 74,991 74,991 85,1 Total re5trietedfunds 285 rotal funds 74,991 74,991 ,465 Approv bytheTrustees and&Èned OThthrbehautsy'. Treasurer 26 Marth 2026 26 Marth 2026 Page 3
RAINOW PRE-SCHOOL Year ended 31Jyty Z024 Notes tothe accounts l Accounting convention The accounts have been prÈpored on a cash basis following the suidance provided by The Charlty Commission for Engknd and Wales forthe tomption ofa receipts and payments acceunt. Additional information 15 prowded with respertto debtor5, creditor5 8nd aceruals at the year end to give a betterunder5tsnding of the types of asset5 controlled bythetru5tee5 and any mzterial Ivabilitiesthat may need ta be metfrom thelunds. 2 Incoming resources 23 East Cheshre Coundl FeES and Vouchers 20.580 9,601 32,435 11,454 30.181 43,889 3 Fundrafwrbgincome 2024 Lunth club Glfts Galore xma5 event Flowerarran8tngevent Fell race drinks and cakests Fell race donatlon 500 1638 592 964 256 1365 450 763 2D) 1778 3.950 4 Charitable activlues 2024 2023 Wage5 Costs Penson costs Rent Refreshments Miterlals and dailyaetivities Equipment aEaningand paper towéls Meetln65. parties and presents Fundroising experk5es 3L526 677 5.117 31,872 278 4.933 515 1,942 L756 135 180 135 314 275 39,753 40,178 S Governance costs 2024 Payroll preparation costs countèncy Broadband Insuran Registotion and Inspection fees Ststionery and photoropying Webstte Training Subscriptions Equiprnent Advertiwng ¥296 2346 310 419 439 157 14 95 192 200 202 4895 Page4
RAINOW PRE-SCHOOL Yearended 31Juty2024 NDtes to the accounts 6 Debtors-foi inforrnètion 2024 2023 PAYE and empjtryerallowance 716 716 7 Creditors-for information 2023 Wage5 and PAYE due Wages ad PAYE due. August holiday pèy Rent Accountanty induding pwall costs Pension 2,719 3,$55 1,675 5.688 52 13.689 3,555 1.675 304 51 8,133 8 ljnrestricted Funds 2024 lance i August 2023 85,1 82,6C6 Surplus foryear 1.149 1574 Transferto restrtrtted fund 11338 8alante at 31 Juty 2024 97.667 85,180 The unre5trittedfund represents thefreefvnd5 of the d)aritywhich are not designatedforparticular use. 9 Restrirted Funds 2024 2023 Balanceat i August 2023 285 Surplu$ foryear -11,623 285 Transfer frorn unrestricted 11338 Balan at 31 July 2024 285 The restritted funds relatetothe shortfall of thewa% paid outto stsff and theamountsthat wereable to be recjaimed from Cheshire East Council. Page5