## **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