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2022-08-31-accounts

WINGRAVE PRE-SCHOOL ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022

SRL ACCOUNTING LIMITED

Unit 7a Waterside Business Park Waterside Chesham Buckinghamshire HP5 1PE

Wingrave Pre-School Accountant's Report For The Year Ended 31 August 2022

In accordance with the engagement letter, and in order to assist you to fulfil your duties under section 43(3) (a) of the Charities Act and general directions given by the Charity Commission. We have compiled the financial statements of the charity from the accounting records and information and explanations you have given to us.

We believe the accounting records have been kept in accordance with the requirements of Section 41 of the 1993 Charities Act.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

SRL Accounting Ltd

22 November 2022

SRL ACCOUNTING LIMITED Unit 7a Waterside Business Park Waterside Chesham Buckinghamshire HP5 1PE

Page 1

Wingrave Pre-School Income and Expenditure Account For The Year Ended 31 August 2022

Notes
TURNOVER
Cost of sales
GROSS SURPLUS
Administrative expenses
OPERATING (DEFICIT)/SURPLUS AND (DEFICIT)/SURPLUS
FOR THE FINANCIAL YEAR
2022
£
112,705
(103,616 )
9,089
(24,542 )
(15,453 )
2021
£
137,500
(98,507 )
38,993
(13,787 )
25,206

Page 2

Wingrave Pre-School Balance Sheet As at 31 August 2022

Notes
FIXED ASSETS
CURRENT ASSETS
Debtors
4
Cash at bank and in hand
Creditors: Amounts Falling Due Within One
Year
5
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
Retailed reserve brought forward
Income and Expenditure Account
MEMBERS' FUNDS
On behalf of the board
Mrs Deborah Brown --------------------------------------
Pre School Chairperson
Date -----------------------------------------
09 February 2023
2022
£
£
30
84,056
84,086
(7,586 )
76,500
76,500
76,500
91,953
(15,453)
76,500
2022
£
£
30
84,056
84,086
(7,586 )
76,500
76,500
76,500
91,953
(15,453)
76,500
2021
£
£
1,687
98,436
100,123
(8,170 )

91,953

91,953

91,953
66,747
25,206

91,953
2021
£
£
1,687
98,436
100,123
(8,170 )

91,953

91,953

91,953
66,747
25,206

91,953



76,500



91,953
84,086
(7,586 )
100,123
(8,170 )



76,500 91,953
76,500 91,953
91,953
(15,453)
66,747
25,206
76,500 91,953

Page 3

Wingrave Pre-School Notes to the Financial Statements For The Year Ended 31 August 2022

3. Tangible Assets

Cost
As at 1 September 2021
As at 31 August 2022
Depreciation
As at 1 September 2021
As at 31 August 2022
Net Book Value
As at 31 August 2022
As at 1 September 2021
4. Debtors
Due within one year
Prepayments and accrued income
5. Creditors: Amounts Falling Due Within One Year
Trade creditors
PAYE/NIC and Pension
Net wages
Other creditors
Accruals and deferred income
2022
£
30
30
2022
£
-
5,641
-
457
1,488
7,586
Fixtures &
Fittings
£
3,235
3,235
3,235
3,235
-
-
2021
£
1,687
1,687
2021
£
2
6,033
647
-
1,488
8,170

Page 4

Wingrave Pre-School Detailed Income and Expenditure Account For The Year Ended 31 August 2022

TURNOVER
Childcare direct from parents/guardians
Funded childcare - Buck CC
Other income
Uniform income
COST OF SALES
Direct Cost -Learning Materials
Wages and salaries
Employers pensions - defined contribution schemes
Other direct costs
GROSS SURPLUS
Administrative Expenses
Travel and subsistence expenses
Rent
Light and heat
Cleaning and waste
Computer and IT repairs and maintenance
Repairs, renewals and maintenance
Printing, postage and stationery
General Costs
Advertising and marketing costs
Training seminars and workshops
Telecommunications and data costs
Accountancy fees
Consultancy and professional fees
Subscriptions
Bookkeeping fees
Bank charges
Charitable donations
Bad debts written off
Entertaining
Sundry expenses
Gifts
OPERATING (DEFICIT)/SURPLUS AND (DEFICIT)/SURPLUS
FOR THE FINANCIAL YEAR
2022
£
£
20,589
91,614
397
105
112,705
4,897
96,514
1,096
1,109
(103,616 )
9,089
11
2,500
1,395
1,254
954
9,290
129
246
65
1,455
833
2,549
2,592
498
438
116
20
-
-
-
197
(24,542 )
(15,453 )
2022
£
£
20,589
91,614
397
105
112,705
4,897
96,514
1,096
1,109
(103,616 )
9,089
11
2,500
1,395
1,254
954
9,290
129
246
65
1,455
833
2,549
2,592
498
438
116
20
-
-
-
197
(24,542 )
(15,453 )
2021
£
£

26,822

110,104

130

444

137,500
5,054
92,425
825
203
(98,507 )

38,993
29
2,500
1,381
825
86
792
23
1,133
50
718
399
1,263
3,634
717
-
-
-
54
184
(1 )
-
(13,787 )
25,206
2021
£
£

26,822

110,104

130

444

137,500
5,054
92,425
825
203
(98,507 )

38,993
29
2,500
1,381
825
86
792
23
1,133
50
718
399
1,263
3,634
717
-
-
-
54
184
(1 )
-
(13,787 )
25,206
112,705




(103,616 )
137,500




(98,507 )
11
2,500
1,395
1,254
954
9,290
129
246
65
1,455
833
2,549
2,592
498
438
116
20
-
-
-
197

29
2,500
1,381
825
86
792
23
1,133
50
718
399
1,263
3,634
717
-
-
-
54
184
(1 )
-
9,089


















(24,542 )
38,993
















(13,787 )
(15,453 ) 25,206

Page 5