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2024-08-31-accounts

St Marks Pre-School Committee Meeting - AGM - Minutes Tuesday 8th October 2024, 7:45pm

At: Green Dragons Room, St Marks Pre-School, Somerset Road, Salisbury, SP1 3BL or Teams Online Meeting Invite

1. Welcome and Apologies

Present:

Odelia Bar-on McDonald (Committee Treasurer) - In Person

Jo Klein (Committee Secretary) - In Person

Emily Woolford (Committee Health & Safety Rep) - Online

Maree Lumber (Committee Staff Rep & Communication Updates - Facebook) - In Person Rachel Schendel (Committee Pre-School Manager) - In Person

Dan Kieran (Committee General ) - In Person

Additional Staff/Parents:

Nikki Soddy (Parent) - In Person Rich Soddy (Parent) - In Person Isabel Elgy (Parent) - In Person Sharon Trim (Deputy Pre-School Manager) - In Person Debbie Hewitt (Pre-School Administrator) - In Person Gemma Doe (Practitioner) - In Person Sally Campbell (Practitioner) - In Person Fiona Klein (Practitioner) - In Person

Sophie Barker (Practitioner) - In Person

Apologies:

Beth George (Committee Chair) Tracy Rushing (Committee Fundraising)

2. Minutes from Last Meeting and Matters Arising

Minutes were shared post the committee meeting on the 24th September 2024. No questions have been raised or changes requested

See excel tracker for status of actions in school year 2023/2024 & 2024/2025

3. Chair’s Report

Dan shared the Chair’s report:

Having been on the committee for a year now, and being able to get to know the other committee members and some of the staff and the Pre-School generally, I’m happy to take over from Beth as Chair.

I met with Rachel a few weeks ago, and we discussed how we might adapt the committee’s role going forward. We agreed that rather than having a wide range of small projects over the year, it would be helpful to focus on three or four objectives with Rachel. The initial one we agreed on would be to introduce the Active Outdoor Learners Initiative to the Pre-School. This will require some investment, but we are hoping the sponsored walk will raise sufficient funds to cover it.

I have also suggested that we split the committee’s work into two. Members will be members (with the relevant DBS checks etc) but while one half will focus on daily operations and governance, the other half will focus on fundraising. This should reduce the workload on the Operational committee members and harness the enthusiasm and ideas of a wider range of parents. I’m happy to say we have had expressions of interest in joining the committee from six + parents, some of whom have already begun the DBS check process. This should also free me up as Chair to concentrate on seeking grants to support the Pre-School so we can fund extra resources and training.

I understand that Odelia and Maree are stepping down this evening from their roles as Treasurer and Staff Rep respectively and will be handing over to Rich and Nikki Soddy respectively. Odelia and Maree have made a huge impact on the Pre-School and will be sorely missed. However, thanks to their hard work the Pre-School is in a strong place going forward and we, as a committee, look forward to continuing their excellent work. Odelia and Maree will now organise handover processes with Rich and Nikki to ensure things continue to run smoothly and have offered to remain available for questions as they arise.

I wanted to end by highlighting the following feedback I was sent by a parent about how their child has settled into the Pre-School. It shows just how dedicated and gifted the staff and management at the Pre-School are. We are lucky to have them all working so hard to give our children the best possible start.

‘I just wanted to say how impressed we have been with St Marks. xx has thoroughly enjoyed his first few weeks and has settled in really well. It is clear that there is great leadership at work here. Communication has been excellent, the settling in sessions were brilliant and all the staff have been so friendly and helpful.’

4. Pre-School Manager Report

Rachel’s shared the Pre-School Manager’s report:

1

Parental involvemen t: Parents have again helped to shape the focus for developments for the coming year with the annual questionnaire helping to form our action plan for quality improvement. Parents and relatives have given the Pre-School much help with DIY and gardening jobs throughout the year, including renovating the ‘den’ in the front garden.

Increase in registered number of children : As of September 2023, the Pre-School has been registered to take up to 47 children daily. The Green Dragons team worked effectively as a team with up to 31 children in, working flexibility across both indoor and outdoor spaces, with a ratio of just under 1:8. The Blue Dragons team continues to work with 16 children on a 1:4 ratio, slightly under the 1:5 ratio that can be implemented, with a lower ratio allowing for better quality provision.

Resourcing : Parents have been generous in gifting toys and books which have helped to refresh and maintain resources, including replacing the logs in the ‘story circle’ in the front garden. The financial contribution has enabled the Pre-School to continue to provide a range of interesting resources and activities including hatching ducklings, watching caterpillars transform into butterflies, refreshing the bug-hunting resources as well as contributing to a gardener, helping to keep the wildness in check.

The Pre-School team initiated the building site zone and using money from the fundraising pot, purchased large scale ‘tonka’ toys and gravel as well as more storage units to enable resources to be accessed at different points across the playground.

The outside coming in : We have continued to focus on broadening children’s experiences whilst at Pre-School by inviting ‘people who help us’ in to talk to the children. This has included visits from the fire and police service, veterinary nurses and Royal Navy pilots. Parents have come in to read stories in their first language and help with activities such as woodwork, cooking or visits off site.

Training : We have continued to upskill the practitioner team by investing in face to face and online training that is individually or group focused. Seven practitioners are just in the process of updating their PFA (Paediatric First Aid), two of these practitioners completing ‘First Aid for Adults at Work’. The Pre-School SENCo successfully completed a level 3 SEN qualification, and another practitioner is currently working to complete their NVQ2 in Early Years and Childcare.

Plans for the coming year include:

I would like to take this opportunity to thank the practitioner team for their ongoing hard work and commitment to maintaining and developing the quality of the provision at St Marks Pre-School.

Additionally the committee for their support, enthusiasm and time which makes such a difference to life for everyone at St Marks Pre-School.

2

5. Staffing Rep Report

Maree shared the Staffing Rep report:

The Practitioner Team

This past year has seen a few changes within the practitioner team. We sadly lost:

Faye, who had been room leader and worked within the Pre-School for a number of years. She has decided to change career paths.

Chloe, also felt it was the right time to move on to pastures new at the end of the academic year.

Emma, who had been on maternity leave, decided that she would not return after her leave, as wanted to spend more time with her young family.

We wish them all the best for the future.

Changes for Blue and Green Dragons in 2024-2025

With the changes in the setting, it has created an exciting opportunity for some internal progressions across the team, utilising the valuable experience already within the setting.

Room leader for Blue Dragons – Sophie: Congratulations to Sophie who was appointed Room Lead for Blue Dragons from September 2024. Sophie has a passion for the Pre-School and would love to bring more ideas into the Pre-School with the help and support from all her colleagues and the committee. Sophie has already successfully settled well into the role and the committee wishes her all the success.

Blue Dragons Staff members: Gemma, Fiona, Sandra, Laurie,

Room leader for Green Dragons – Sharon: Sharon continues to lead a great team of practitioners to provide the best learning experiences for children at Pre-School. Her dedication is paramount, and Pre-School wouldn’t be the same without her.

Green Dragons Staff members: Ito, Sally, Megan, Sarah, Lauren, Angela.

Additionally, staff who work in both rooms: Kate, Lorna.

The Past Year

Last year we changed the structure of the Green Dragons room by increasing the intake.

The committee wanted to take this opportunity to both thank the staff for their hard work and dedication to making changes where needed.

3

To accommodate the different numbers in the room, make it a great environment for the children throughout the whole academic year, as well as congratulate them for making it what it is today.

It was not only the Green Dragons team, but all staff from both rooms and not forgetting Rachel and Debbie.

Everyone worked together and offered the staff the support they needed to accommodate all the changes within the setting that the Committee agreed to make in 2022/2023.

Rachel goes above and beyond her manager role to help support and takes on numerous additional responsibilities to help the committee out which we personally thank her for.

6. Health and Safety Rep Report

Emily shared the Health & Safety Report:

7. Treasurer Report

Odelia shared the Treasurer Report:

The Treasurer’s focus this year has been to update the school’s financial records bringing them back into line and having more oversight and transparency across all financial elements of the Pre-School.

We have completed the Charity Commission submissions and they are now up to date, after being overdue for over 2 years.

We have been working closely with Key Accounting to provide a clearer picture of our income and expenses. The invoices are reviewed monthly now, and spot checking is done by us to make sure the costs are allocated correctly. This has reduced the ‘unallocated cost’ and aged debtors significantly.

We are now able to produce a profit and loss report on demand using SAGE.

We have implemented cost saving measures and supplies planning. We have consolidated our Internet and phone provider to one provider. We have requested to pay Direct Debit where we can to help reduce admin time, and have monthly payments where possible, rather than yearly invoices to help spread the costs.

In April 2024 the National Living Wage was raised again. All staff members have received a pay increase. The council funding contributions remain significantly lower than the monthly fees we actually charged, and the Pre-

School must cover the shortfall. To compensate for the additional salaries costs and rising operational costs the committee has made the decision to increase the Pre-School fees to try and help with the shortfall.

Sadly, we were unable to change our bank account to CO-OP this year, and this remains a target for 2024/2025.

As present, this financial year is showing we ended the year with a potential minimal loss which has reduced compared to the previous year. However the accountants have some entries still to post, so this number may change.

There remains more to achieve, and we need to remain vigilant, be cost conscious and not slip back into old habits.

8. Date of Next Meetings - Schedule dates for 2024 & 2025

5

Registered Charity Number : 1047426

ST MARKS PRE SCHOOL

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 August 2024

Page 1 of 12

ST MARKS PRE SCHOOL

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 August 2024

Trustees Richard Soddy Charity Number 1047426 Registered Office Somerset Rd Salisbury SP1 3BL Independent Examiner David Netton Key Accounting Services, Hilltop Business Park Devizes Road Salisbury SP1 4FU

Page 2 of 12

ST MARKS PRE SCHOOL

CONTENTS

FOR THE YEAR ENDED 31 August 2024

Trustees' Report

Independent Examiner's Report

Statement of Finanical Activities

Balance Sheet

Notes to the Financial Statements

Page 3 of 12

ST MARKS PRE SCHOOL

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 August 2024

The trustees present their annual report and financial statements for the year ended 31 August 2024 .

This report was approved by the trustee and signed on its behalf by: ---------------------------------------------------Kchard Secdlaty Richard Soddy Trustee

Date : 14 May 2025

Page 4 of 12

ST MARKS PRE SCHOOL

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 August 2024

I have examined the receipts, payments and statements provided with the books and vouchers relating thereto, and have obtained all the information and explanations required. In my opinion the receipts and payments and statements present a true and fair view of the St Marks Pre-school Fund's activities for the year ended 31 August 2024.

Name: David Netton Key Accounting Services Date: 14 May 2025

Page 5 of 12

ST MARKS PRE SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 August 2024

OR THE YEAR ENDED 31 August 2024
Recommended categories
by activity
Notes
Unrestricted
funds
£
Total
Income and endowments
from:
Donations and legacies
2
2,511.93
Charitable activities
3
288,852.88
Other trading activities
4
49.06
Total
291,413.87
Expenditure on:
Raising funds
5
331.35
Charitable activities
6
278,523.47
Other
8
4,822.50
Total
283,677.32
Net income/(expenditure)
7,736.55
Net movement in funds
7,736.55
Reconciliation of funds:
Total funds brought forward
35,172.73
Total funds carried
forward
42,909.28
Funds 2024
£
Total
2,511.93
288,852.88
49.06
291,413.87
331.35
278,523.47
4,822.50
283,677.32
7,736.55
7,736.55
35,172.73
42,909.28
Funds 2023
£
-
-
-
-
-
-
-
-
-
-
-
-

Page 6 of 12

ST MARKS PRE SCHOOL

BALANCE SHEET

FOR THE YEAR ENDED 31 August 2024

Recommended
categories by activity
Notes Unrestricted
funds
£
Total Funds 2024
£
Total Funds 2023
£
Fixed assets
Tangible assets 9 19,290.00 19,290.00 -
Total fixed assets 19,290.00 19,290.00 -
Current assets
Debtors 10 785.07 785.07 -
Cash at bank and in hand 11 27,086.96 27,086.96 -
Total current assets 27,872.03 27,872.03 -
Creditors: amounts falling
due within one year
12 4,252.75 4,252.75 -
Net current
assets/(liabilities)
23,619.28 23,619.28 -
Total net assets or
liabilities
42,909.28 42,909.28 -
Funds of the Charity
Unrestricted funds 13 42,909.28 42,909.28 35,172.73
Restricted income funds 13 - -
Endowment funds 13 - -
Total funds 42,909.28 42,909.28 35,172.73

The financial statements were approved by the trustees on 14 May 2025 and signed on its behalf by:

Richard Soddy Treasurer Date : 14 May 2025

Page 7 of 12

ST MARKS PRE SCHOOL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 August 2024

1. Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.1 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pound.

1.2 Going concern

​The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Change of accounting policy

I have examined the receipts, payments and statementsprovided with the books and vouchers relating thereto, and have obtained all theinformation and explanations required. In my opinion the receipts and paymentsand statements present a true and fair view of the St Marks Pre-school Fund'sactivities for the year ended 31 August 2024.

2. Income from Donations and Legacies

Analysis Unrestricted funds Total funds 2024 Total funds 2023
£ £ £
Donations 359.80 359.80 -
Fund Raising Income 2,164.13 2,164.13 -
Voluntary Contribution Children (12.00) (12.00) -
2,511.93 2,511.93 -

3. Income from Charitable Activities

Analysis Unrestricted funds Total funds 2024 Total funds 2023
£ £ £
Event Income 129.00 129.00 -
Fee Income Parents 47,779.87 47,779.87 -
Fee Income WCC 237,016.82 237,016.82 -
Parent Deposit 692.80 692.80 -
Photograph Commission 143.00 143.00 -
Sweat Shirt and T-Shirt Sales 148.00 148.00 -
Unallocated Sales 2,943.39 2,943.39 -
288,852.88 288,852.88 -

Page 8 of 12

4. Income from Other Trading Activities

Analysis Unrestricted funds Total funds 2024 Total funds 2023
£ £ £
Bank Interest Received 49.06 49.06 -
49.06 49.06 -
5. Expenditure on Raising Funds
Analysis Total funds 2024 Total funds 2023
£ £
Fundraising Items for Resale 323.36 -
Fund Raising Costs 7.99 -
331.35 -
6. Expenditure on Charitable Activities
Total funds 2024 Total funds 2023
Analysis £ £
Leavers Books 45.00 -
Bags for Resale 486.00 -
Books, Toys and Equipment 3,311.73 -
Snack Food 2,282.90 -
Support Costs 272,397.84 -
278,523.47 -

5. Expenditure on Raising Funds

6. Expenditure on Charitable Activities

Page 9 of 12

7. Support Costs

Analysis
Total
Governance Costs
Gross Wages
Employer Pension Contributions
Employers NI
Rent
Consultancy Fees
Waste Collection
Business Rates
Electricity, Gas & Water
Printing
General Admin Costs
Telephone including Internet
Licences
Computer Expenses
Consumables
Website Costs
Uniform Costs
Office Supplies
Legal Fees
Accountancy & Payroll
Outside Play Equipment
Premises Expenses
Bank Charges
Subscriptions & Publications
Inspection Fees
Training Costs
PSLA Insurance & Membership Fees
Gifts
Photographic Charge
HIGGI Expenditure
funds 2024
Total
£
232,211.84
2,982.25
4,950.58
4,932.09
288.00
103.73
1,417.56
3,363.42
731.82
5,249.89
1,204.09
130.82
247.29
1,695.65
252.00
20.10
657.59
35.00
6,534.38
209.58
567.63
120.00
175.78
220.00
594.00
2,169.75
73.50
1,137.50
122.00
272,397.84
funds 2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

8. Other Expenditure

Analysis
Unrestricted funds
Total funds 2024
Total
£
£
Depreciation
4,822.50
4,822.50
4,822.50
4,822.50
9. Tangible Fixed Assets
Play Equipment
Office Equipment
Furniture
£
£
9.1 Cost or valuation
At 01 September 2023
21,145.20
1,294.11
Additions
-
52.54
Disposals
-
-
Revaluations
-
-
Transfers
-
-
At 31 August 2024
21,145.20
1,346.65
funds 2023
£
-
-
and Fixtures
£
1,296.66
323.99
-
-
-
1,620.65
funds 2023
£
-
-
and Fixtures
£
1,296.66
323.99
-
-
-
1,620.65
1,620.65

9. Tangible Fixed Assets

9.2 Depreciation and impairments

Page 10 of 12

At 01 September 2023
Charge for the year
Disposals
Revaluations
Transfers
At 31 August 2024
9.3 Net book value
At 01 September 2023
At 31 August 2024
-
4,229.04
-
-
-
4,229.04
21,145.20
16,916.16
-
269.33
-
-
-
269.33
1,294.11
1,077.32
-
324.13
-
-
-
324.13
1,296.66
1,296.52

10. Debtors: Amounts falling due within one year

Total funds 2024 Total funds 2023
£ £
Debtors Control Account 785.07 -
785.07 -

11. Cash at bank and in hand

Total funds 2024 Total funds 2023
£ £
CAF Bank Daily Account 23,138.62 -
CAF Bank Fundraising 3,948.34 -
27,086.96 -

12. Creditors: Amounts falling due within one year

Total funds 2024 Total funds 2023
£ £
Creditors Control Account 3,198.98 -
PAYE 364.72 -
Pension Payable 531.79 -
Net Wages 157.26 -
4,252.75 -

13. Charity funds

13.1 Details of material funds held and movements during the CURRENT reporting period

Fund names
Unrestricted
funds
Surplus/Deficit
of Funds
Surplus/Deficit
of Funds
Total
Fund
balances
brought
forward
£
-
35,172.73
-
35,172.73
70,345.46
Income
Expenditure
£
£
291,368.87
283,632.32
-
-
291,368.87
283,632.32
-
-
582,737.74
567,264.64
Transfers
£
-
-
-
-
-
Gains and
losses
£
-
-
-
-
-
Fund
balances
carried
forward
£
7,736.55
35,172.73
7,736.55
35,172.73
85,818.56

13.2 Transfers between funds

This Year

Page 11 of 12

Amount
£
Between unrestricted and restricted funds -
Between endowment and restricted funds -
Between endowment and unrestricted funds -

Page 12 of 12

Registered Charity Number : 1047426

ST MARKS PRE SCHOOL

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 August 2024

Page 1 of 12

ST MARKS PRE SCHOOL

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 August 2024

Trustees Richard Soddy Charity Number 1047426 Registered Office Somerset Rd Salisbury SP1 3BL Independent Examiner David Netton Key Accounting Services, Hilltop Business Park Devizes Road Salisbury SP1 4FU

Page 2 of 12

ST MARKS PRE SCHOOL

CONTENTS

FOR THE YEAR ENDED 31 August 2024

Trustees' Report

Independent Examiner's Report

Statement of Finanical Activities

Balance Sheet

Notes to the Financial Statements

Page 3 of 12

ST MARKS PRE SCHOOL

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 August 2024

The trustees present their annual report and financial statements for the year ended 31 August 2024 .

This report was approved by the trustee and signed on its behalf by: ---------------------------------------------------Kchard Secdlaty Richard Soddy Trustee

Date : 14 May 2025

Page 4 of 12

ST MARKS PRE SCHOOL

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 August 2024

I have examined the receipts, payments and statements provided with the books and vouchers relating thereto, and have obtained all the information and explanations required. In my opinion the receipts and payments and statements present a true and fair view of the St Marks Pre-school Fund's activities for the year ended 31 August 2024.

Name: David Netton Key Accounting Services Date: 14 May 2025

Page 5 of 12

ST MARKS PRE SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 August 2024

OR THE YEAR ENDED 31 August 2024
Recommended categories
by activity
Notes
Unrestricted
funds
£
Total
Income and endowments
from:
Donations and legacies
2
2,511.93
Charitable activities
3
288,852.88
Other trading activities
4
49.06
Total
291,413.87
Expenditure on:
Raising funds
5
331.35
Charitable activities
6
278,523.47
Other
8
4,822.50
Total
283,677.32
Net income/(expenditure)
7,736.55
Net movement in funds
7,736.55
Reconciliation of funds:
Total funds brought forward
35,172.73
Total funds carried
forward
42,909.28
Funds 2024
£
Total
2,511.93
288,852.88
49.06
291,413.87
331.35
278,523.47
4,822.50
283,677.32
7,736.55
7,736.55
35,172.73
42,909.28
Funds 2023
£
-
-
-
-
-
-
-
-
-
-
-
-

Page 6 of 12

ST MARKS PRE SCHOOL

BALANCE SHEET

FOR THE YEAR ENDED 31 August 2024

Recommended
categories by activity
Notes Unrestricted
funds
£
Total Funds 2024
£
Total Funds 2023
£
Fixed assets
Tangible assets 9 19,290.00 19,290.00 -
Total fixed assets 19,290.00 19,290.00 -
Current assets
Debtors 10 785.07 785.07 -
Cash at bank and in hand 11 27,086.96 27,086.96 -
Total current assets 27,872.03 27,872.03 -
Creditors: amounts falling
due within one year
12 4,252.75 4,252.75 -
Net current
assets/(liabilities)
23,619.28 23,619.28 -
Total net assets or
liabilities
42,909.28 42,909.28 -
Funds of the Charity
Unrestricted funds 13 42,909.28 42,909.28 35,172.73
Restricted income funds 13 - -
Endowment funds 13 - -
Total funds 42,909.28 42,909.28 35,172.73

The financial statements were approved by the trustees on 14 May 2025 and signed on its behalf by:

Richard Soddy Treasurer Date : 14 May 2025

Page 7 of 12

ST MARKS PRE SCHOOL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 August 2024

1. Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.1 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pound.

1.2 Going concern

​The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Change of accounting policy

I have examined the receipts, payments and statementsprovided with the books and vouchers relating thereto, and have obtained all theinformation and explanations required. In my opinion the receipts and paymentsand statements present a true and fair view of the St Marks Pre-school Fund'sactivities for the year ended 31 August 2024.

2. Income from Donations and Legacies

Analysis Unrestricted funds Total funds 2024 Total funds 2023
£ £ £
Donations 359.80 359.80 -
Fund Raising Income 2,164.13 2,164.13 -
Voluntary Contribution Children (12.00) (12.00) -
2,511.93 2,511.93 -

3. Income from Charitable Activities

Analysis Unrestricted funds Total funds 2024 Total funds 2023
£ £ £
Event Income 129.00 129.00 -
Fee Income Parents 47,779.87 47,779.87 -
Fee Income WCC 237,016.82 237,016.82 -
Parent Deposit 692.80 692.80 -
Photograph Commission 143.00 143.00 -
Sweat Shirt and T-Shirt Sales 148.00 148.00 -
Unallocated Sales 2,943.39 2,943.39 -
288,852.88 288,852.88 -

Page 8 of 12

4. Income from Other Trading Activities

Analysis Unrestricted funds Total funds 2024 Total funds 2023
£ £ £
Bank Interest Received 49.06 49.06 -
49.06 49.06 -
5. Expenditure on Raising Funds
Analysis Total funds 2024 Total funds 2023
£ £
Fundraising Items for Resale 323.36 -
Fund Raising Costs 7.99 -
331.35 -
6. Expenditure on Charitable Activities
Total funds 2024 Total funds 2023
Analysis £ £
Leavers Books 45.00 -
Bags for Resale 486.00 -
Books, Toys and Equipment 3,311.73 -
Snack Food 2,282.90 -
Support Costs 272,397.84 -
278,523.47 -

5. Expenditure on Raising Funds

6. Expenditure on Charitable Activities

Page 9 of 12

7. Support Costs

Analysis
Total
Governance Costs
Gross Wages
Employer Pension Contributions
Employers NI
Rent
Consultancy Fees
Waste Collection
Business Rates
Electricity, Gas & Water
Printing
General Admin Costs
Telephone including Internet
Licences
Computer Expenses
Consumables
Website Costs
Uniform Costs
Office Supplies
Legal Fees
Accountancy & Payroll
Outside Play Equipment
Premises Expenses
Bank Charges
Subscriptions & Publications
Inspection Fees
Training Costs
PSLA Insurance & Membership Fees
Gifts
Photographic Charge
HIGGI Expenditure
funds 2024
Total
£
232,211.84
2,982.25
4,950.58
4,932.09
288.00
103.73
1,417.56
3,363.42
731.82
5,249.89
1,204.09
130.82
247.29
1,695.65
252.00
20.10
657.59
35.00
6,534.38
209.58
567.63
120.00
175.78
220.00
594.00
2,169.75
73.50
1,137.50
122.00
272,397.84
funds 2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

8. Other Expenditure

Analysis
Unrestricted funds
Total funds 2024
Total
£
£
Depreciation
4,822.50
4,822.50
4,822.50
4,822.50
9. Tangible Fixed Assets
Play Equipment
Office Equipment
Furniture
£
£
9.1 Cost or valuation
At 01 September 2023
21,145.20
1,294.11
Additions
-
52.54
Disposals
-
-
Revaluations
-
-
Transfers
-
-
At 31 August 2024
21,145.20
1,346.65
funds 2023
£
-
-
and Fixtures
£
1,296.66
323.99
-
-
-
1,620.65
funds 2023
£
-
-
and Fixtures
£
1,296.66
323.99
-
-
-
1,620.65
1,620.65

9. Tangible Fixed Assets

9.2 Depreciation and impairments

Page 10 of 12

At 01 September 2023
Charge for the year
Disposals
Revaluations
Transfers
At 31 August 2024
9.3 Net book value
At 01 September 2023
At 31 August 2024
-
4,229.04
-
-
-
4,229.04
21,145.20
16,916.16
-
269.33
-
-
-
269.33
1,294.11
1,077.32
-
324.13
-
-
-
324.13
1,296.66
1,296.52

10. Debtors: Amounts falling due within one year

Total funds 2024 Total funds 2023
£ £
Debtors Control Account 785.07 -
785.07 -

11. Cash at bank and in hand

Total funds 2024 Total funds 2023
£ £
CAF Bank Daily Account 23,138.62 -
CAF Bank Fundraising 3,948.34 -
27,086.96 -

12. Creditors: Amounts falling due within one year

Total funds 2024 Total funds 2023
£ £
Creditors Control Account 3,198.98 -
PAYE 364.72 -
Pension Payable 531.79 -
Net Wages 157.26 -
4,252.75 -

13. Charity funds

13.1 Details of material funds held and movements during the CURRENT reporting period

Fund names
Unrestricted
funds
Surplus/Deficit
of Funds
Surplus/Deficit
of Funds
Total
Fund
balances
brought
forward
£
-
35,172.73
-
35,172.73
70,345.46
Income
Expenditure
£
£
291,368.87
283,632.32
-
-
291,368.87
283,632.32
-
-
582,737.74
567,264.64
Transfers
£
-
-
-
-
-
Gains and
losses
£
-
-
-
-
-
Fund
balances
carried
forward
£
7,736.55
35,172.73
7,736.55
35,172.73
85,818.56

13.2 Transfers between funds

This Year

Page 11 of 12

Amount
£
Between unrestricted and restricted funds -
Between endowment and restricted funds -
Between endowment and unrestricted funds -

Page 12 of 12