Digitally Signed Document Document ID: 579A5A9D00DEB3
Document Details:
| Filename: | 2022 Accounts_for client approval.pdf |
|---|---|
| Client of: | Simpson Accountancy |
Signature Details
| Name: | Linda Stansilltod |
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| Email: | lindastansilltodd@gmail.com |
| Date & Time: | 22/05/2023 18:16:52 PM (BST) |
| IP Address: | 77.101.72.251 |
| Signing Statement: | Linda Stansilltod agrees and approves the contents of this document. |
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| On behalf of: | Simpson Accountancy |
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| PDF digital certificate: | IRIS Software Group Limited |
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Please keep a copy of this document for your records.
REGISTERED CHARITY NUMBER: 1049138
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2022 for Selby Community Pre-School
Simpson Accountancy Limited Unit 6 Cherrytree Farm Blackmore End Road Sible Hedingham Essex CO9 3LZ
Selby Community Pre-School
Contents of the Financial Statements for the year ended 31 July 2022
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 8 |
| Detailed Statement of Financial Activities | 9 |
Selby Community Pre-School
Report of the Trustees for the year ended 31 July 2022
The trustees present their report with the financial statements of the charity for the year ended 31 July 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 1049138
Principal address
The Community Centre Scott Road Selby Yorkshire YO8 4BL
Trustees
Mrs A Hurst Chairperson Ms K Adams Treasurer Ms J Moore Secretary Mrs Stansill-Todd Administrator Ms Shona Judson Members Mrs Gillian Donaghy Members Mrs Glenis Peters Members
Independent examiner
Simpson Accountancy Limited Unit 6 Cherrytree Farm Blackmore End Road Sible Hedingham Essex CO9 3LZ
Bankers Barclays Bank Plc Market Place Selby YO8 0NX
Selby Community Pre-School
Report of the Trustees for the year ended 31 July 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is governed by the constitution adopted 21 October 1991.
The committee and board of Trustees' consists of between 2 to 9 members.
The Trustees' are appointed or re-appointed annually at the Annual General Meeting held in the Autumn Term.
There is a Child Protection Policy in place. Criminal Records Bureau checks are completed for all necessary staff and Committee members.
The pre-school is a member of the Pre-School Learning Alliance which provides helpful advice and guidance.
The Pre-School rents the hall from the Community Centre which is owned and run by Selby Community Trust. The preSchool join in community events such as Bonfire Night and Family Fun Day.
Objectives and Activities
The aim of the Pre-School is to enhance the development and education of children primarily under the statutory school age by encouraging parents to understand and provide for the needs of their children. We offer appropriate play facilities and study the needs and development of the children.
The Pre-School follows the regulations set down by the Pre-School Learning Alliance.
Children attending the Pre-School under the age of 3 pay a fee but some 2 year olds are funded depending upon circumstances. Children over the age of 3 are currently funded by NYCC. This funding helps considerably with the running of the Pre-School. We also hold several fundraising events throughout the year and are grateful to all staff and volunteers who contribute time and effort to achieving good results.
The trustee's confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the trust's aims and objectives and in planning future activities.
Achievements and Performance
In 2021 we were inspected by OFSTED due to a complaint made, we have adjusted our practises going forward so that we can maintain our overall 'good' rating.
‘Children develop very good relationships with staff. They are able to work independently and seek staff out for comfort and support when needed. Children are confident and respond well to daily routines.’
‘Staff provide a warm and nurturing environment for children. Children settle quickly and have close relationships with staff. This supports children's emotional well-being.’
‘The management and staff carry out a thorough detailed self-evaluation. They are proactive in gathering the views of parents, children and members of the setting committee, and implement their suggestions.’
‘Partnerships with parents are good. Staff readily and effectively engage with parents. Parents fully appreciate the goodquality care and learning opportunities their children receive. The manager and staff operate an open door policy and encourage parents to contribute ideas and suggestions.’
‘The manager has established good links with local schools. Staff provide teachers with important information and share with them details of children's progress. This helps to promote continuity of care and learning.’
‘Staff have a good understanding of how children learn. They make effective use of individual children's observations and assessments. Children make good progress in relation to their starting points.’
Fundraising
Fundraising has continued through Christmas.
Financial Review
Funding has helped immensely with the day to day costs, rents and salaries. The flexible session times have made a huge difference to children's attendance and an increase in funds.
We must always bear in mind that funds can (and do) fluctuate constantly due to increase/decrease of children at any time. We continue to monitor attendance and future registration numbers.
We try to hold a maximum of £10,000 in reserve. This should enable us to have a carry through of money when numbers are low.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
ON BEHALF OF THE BOARD :
............................................. ……………………………
~~Mrs V Haley - Trustee~~ Mrs L Stansill-Todd - Administrator Abbie Hirst (Chair)
Date: ............................................. Date:……………………….
22/05/23
22/05/23
Independent Examiner's Report to the Trustees of Selby Community Pre-School
I report on the accounts for the year ended 31 July 2022 set out on pages four to eight.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.
It is my responsibility to:
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examine the accounts under Section 145 of the 2011 Act
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to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
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to state whether particular matters have come to my attention.
Basis of the 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 also 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 statements below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 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.
Simpson Accountancy Limited Unit 6 Cherrytree Farm Blackmore End Road Sible Hedingham Essex CO9 3LZ
Date: .............................................
Selby Community Pre-School
Statement of Financial Activities for the year ended 31 July 2022
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total funds | Total funds | ||
| funds | fund | ||||
| Notes | £ | £ | £ | £ | |
| INCOMING RESOURCES | |||||
| Incoming resources from generated funds | |||||
| Voluntary income | 9,443 | - | 9,443 | 8,723 | |
| Activities for generating funds | 2 | 1,027 | - | 1,027 | 200 |
| Incoming resources from charitable activities | |||||
| NYCC Funding | 59,309 | - | 59,309 | 85,184 | |
| NYCC Capital Grant | - | - | - | 2,104 | |
| Other | 143 | - | 143 | - | |
| Total incoming resources | 69,922 | - | 69,922 | 96,211 | |
| RESOURCES EXPENDED | |||||
| Costs of generating funds | |||||
| Fundraising trading: cost of goods sold and other | |||||
| costs | - | - | - | - | |
| Charitable activities | |||||
| NYCC Funding | - | - | - | - | |
| Other resources expended | 77,153 | - | 77,153 | 85,395 | |
| Total resources expended | 77,153 | - | 77,153 | 85,395 | |
| NET INCOMING RESOURCES | (7,231) | - | (7,231) | 10,816 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 71,597 | - | 71,597 | 60,781 | |
| TOTAL FUNDS CARRIED FORWARD | 64,366 | - | 64,366 | 71,597 |
The notes form part of these financial statements
Selby Community Pre-School
| Balance Sheet | Balance Sheet | ||||
|---|---|---|---|---|---|
| At | 31 July 2022 | ||||
| 2022 | 2021 | ||||
| Unrestricted | Restricted | Total funds | Total funds | ||
| funds | fund | ||||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | 5 | 127 | - | 127 | 253 |
| CURRENT ASSETS | |||||
| Cash at bank and in hand | 65,231 | - | 65,231 | 72,371 | |
| CREDITORS | |||||
| Amounts falling due within one year | 6 | (992) | (992) | (1,027) | |
| NET CURRENT ASSETS/(LIABILITIES) | 64,366 | - | 64,366 | 71,597 | |
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 64,366 | - | 64,366 | 71,597 | |
| NET ASSETS | 64,366 | - | 64,366 | 71,597 | |
| FUNDS | |||||
| Unrestricted funds | 64,366 | 71,597 | |||
| Restricted funds | - | - | |||
| TOTAL FUNDS | 64,366 | 71,597 |
22/05/23 The financial statements were approved by the Board of Trustees on ............................................. and were signed on its behalf by:
............................................. Mrs V Haley - Trustee
............................................. Mrs Stansill-Todd - Trustee
The notes form part of these financial statements
Selby Community Pre-School
Notes to the Financial Statements for the year ended 31 July 2022
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard (effective January 2015), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Outdoor Play Area – 5 years Computer – 3 years
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
2. ACTIVITIES FOR GENERATING FUNDS
| Fundraising events | 2022 £ 1,027 |
2021 £ 200 |
|---|---|---|
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2022 nor for the year ended 31 July 2021.
.
Selby Community Pre-School
Notes to the Financial Statements - continued for the year ended 31 July 2022
4. STAFF COSTS
| 2022 £ Wages and salaries 64,728 No employees received emoluments in excess of £60,000. 5. TANGIBLE FIXED ASSETS Plant and machinery Computer equipment £ £ COST At 1 August 2021 4,711 8,397 Additions - At 31 July 2022 4,711 8,397 DEPRECIATION At 1 August 2021 Charge for year 4,711 8,144 126 At 31 July 2022 4,711 8,270 NET BOOK VALUE At 31 July 2022 - 127 At 31 July 2021 - - . 6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 £ Taxation and social security 380 Independent Examiners Fees Net wages 750 (138) 992 |
2021 £ 68,259 Totals £ 13,108 - 13,108 12,855 126 12,981 127 - 2021 £ 325 702 - 1,215 |
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This page does not form part of the statutory financial statements
Selby Community Pre-School
Detailed Statement of Financial Activities for the year ended 31 July 2022
| INCOMING RESOURCES Voluntary income Fees Activities for generating funds Fundraising events Incoming resources from charitable activities Grants - NYCC Funding Other Total incoming resources RESOURCES EXPENDED Other resources expended Wages Rent Insurance Toys, paper, glue etc Stationery IT Subscriptions Repairs & renewals Other Expenses Training Support costs Finance Independent Examiners Depreciation Total resources expended Net income |
2022 £ 9,443 9,443 1,027 59,309 143 69,922 64,728 8,660 684 978 215 390 260 - 57 305 76,277 750 126 77,153 (7,231) |
2021 £ 8,723 |
|---|---|---|
| 8,723 200 87,288 - |
||
| 96,211 68,259 11,165 669 2,106 374 318 260 1,076 - 340 |
||
| 84,567 702 126 |
||
| 85,395 | ||
| 10,816 |
This page does not form part of the statutory financial statements