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2023-08-31-accounts

Charity Registration No. 1050009

ST CATHERINE'S PRE-SCHOOL GROUP TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

ST CATHERINE'S PRE-SCHOOL GROUP

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs A Heaver (nee Gibbs) (Joint Chairperson)
Mrs H Gibbs (nee Bradbery) (Joint Chairperson)
Ms A Heaton-Livingston (Treasurer) (appointed 17/10/2022)
Ms M Peters (Secretary) (resigned 31/08/2023)
Ms Z Brigden-French (resigned 31/08/2023)
Ms H Noble (resigned 17/10/2022)
Miss J Pitcher (resigned 17/10/2022)
Mrs E Burt
Ms A Chutter (resigned 30/04/2023)
Ms K Middleton
Ms A Blogg (appointed 17/10/2022)
Ms L Buchanon (appointed 17/10/2022, resigned 31/08/2023)
Charity number 1050009
Principal address The Cabin
Pymore Road
BRIDPORT
Dorset
DT6 3TR
Accountants Hartleys Accountancy Limited
Chartered Certified Accountants
First Floor
67b East Street
BRIDPORT
Dorset
DT6 3LB
Bankers TSB
18 West Street
BRIDPORT
Dorset
DT6 3QL

ST CATHERINE'S PRE-SCHOOL GROUP

CONTENTS

Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes 6 - 8

TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2023

ST CATHERINE'S PRE-SCHOOL GROUP

The trustees present their accounts for the year ended 31 August 2023.

Mrs H Parr (Treasurer) The accounts comply with the charity's governing document and have been prepared in accordance with the requirements of the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities" issued in July 2014, using the accounting polices set out in Note 1.

Structure, governance and management

Mrs K Jones

Mrs C Jackman The charity is an unincorporated charity originally constituted by the governing document adopted on 30 Mrs Alison Pember August 1995, amended by resolution dated 1 December 2006. The charity adopted a new constitution on 4 November 2014, The Pre-School Learning Alliance Model Constitution 2011.

The day to day running of the charity was carried out by Mrs E Burt under the guidance of the governing body, made up of the Trustees. The governing body meet once every half term to discuss matters relating to the operations of the charity.

The trustees have reviewed the major strategic, business and operational risks facing the charity and they consider that there are adequate controls in place to mitigate these risks.

Objects and activities

To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:

(a) offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;

(b) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;

(c) instigating and adhering to and furthering the aims and objects of the pre-school learning alliance

As required by section 17(5) of the Charities Act 2011 the Trustees have considered the guidance published by the Charity Commission in respect of public benefit. They believe that the Charity's object, as set out above, falls within the definitions of charitable purposes in the Act and that the activities as set out above contribute to meeting that object.

Achievements and performance

The pre-school's fee income has increased this year by £1,186 to £108,266. In addition, Donations received has increased to £7,034 (2022: £4,897) but Fundraising income has fallen slightly this year from £7,969 in 2022 to £7,893 this year. The Trustees would like to thank the local community for their continued support of the preschool. Overall, total income has decreased by £4,537 to £123,475 for the year because no Grant income was received this year (2022: £7,950).

Total costs for the year have reduced slightly this year to £119,358 (2022: £122,015). The main reason for this is a reduction in Wage costs from which are down from £100,263 in 2022 to £94,714 this year. Despite the fall in costs, the overall surplus for the year has reduced slightly to £4,117 (2022: £5,997).

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

ST CATHERINE'S PRE-SCHOOL GROUP

Financial review

Cash funds at the year end stood at £67,259 (2022 - £61,252). The increase in cash balances is due to the surplus achieved this year plus additional Early Years Grant income received in advance with respect to the Autumn 23 term of £14,918 (Last year, only £13,666 was received in advance for the Autumn 22 term). The trustees recognise the need to maintain the level of fundraising activity next year to ensure that the pre-school can continue to maintain and develop its level of care and the range of activities offered to its children.

Trustees' responsibilities

Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its net movement of resources for that period.

In preparing these financial statements, the Trustees are required to : a) select suitable accounting policies and then apply them consistently b) make judgements and estimates that are reasonable and prudent

c) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue its operations.

The Trustees are responsible for keeping proper accounting records which disclose at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the requirements of the Charities Act 1993 as amended by the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board of Trustees

.................................... ...................................... Mrs A Heaver Mrs H Gibbs Trustee Trustee Dated......................... Dated...........................

ST CATHERINE'S PRE-SCHOOL GROUP

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST CATHERINE'S PRE-SCHOOL GROUP

I report on the accounts of the charity for the year ended 31 August 2023 which are set out on pages 4 to 8.

Respective responsibilities of trustees and examiner

Mrs H Parr (Treasurer)

As the charity's trustees, you are responsible for the preparation of the accounts. You consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an Independent Examination is needed. Mrs K Jones

Mrs C Jackman

It is my responsibility to examine the accounts under section 145 of the 2011 Act, follow the procedures laid Mrs Alison Pember down in the general directions given by the Charities Commission under section 145(5)(b) of the 2011 Act, and to state whether particular matters have come to my attention.

Basis of an independent examiner's report

My examination was carried out in accordance with the general directions given by the Charities 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 statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act; have not been met; or

(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

............................

Simon Hartley FCCA

Chartered Certified Accountant

Hartleys Accountancy Limited Chartered Certified Accountants First Floor 67b, East Street Bridport Dorset DT6 3LB

Dated:................................

ST CATHERINE'S PRE-SCHOOL GROUP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023

Notes
Incoming resources
Incoming resources from generated funds
Donations
Grants
Fundraising
Incoming resources from charitable activities
Fees and early years grant
Incoming resources from investments
Bank interest
Total incoming resources
Resources expended
2
Costs of generating funds
Charitable activities
Governance costs
Total resources expended
Net incoming/(outgoing) resources
Net movement in funds
Total funds brought forward
Total funds carried forward		 Restricted
Unrestricted
Total
Total
Fund
Fund
2023
2022
£
£
£
£
-
7,034
7,034
4,897
-
-
-
7,950
-
7,893
7,893
7,969
-
108,266
108,266
107,080
-
282
282
116
-
123,475
123,475
128,012
-
1,611
1,611
1,321
-
112,350
112,350
115,207
-
5,397
5,397
5,487
-
119,358
119,358
122,015
-
4,117
4,117
5,997
-
4,117
4,117
5,997
-
227,235
227,235
221,238
-
231,352
231,352
227,235

ST CATHERINE'S PRE-SCHOOL GROUP

BALANCE SHEET

FOR THE YEAR ENDED 31 AUGUST 2023

Fixed assets
Tangible assets
3
Current assets
Stock
Cash at bank and in hand
Prepayments
Other debtors
Creditors: amounts falling due within one year
4
Net current assets
Net assets
Funds of the Charity
Unrestricted funds
Total funds		 550
67,259
721
-

We approve the accounts for the year ended 31 August 2023 which comprise the statement of financial activities, the balance sheet and the related notes. We acknowledge our responsibility for the accounts, including the appropriateness of the accounting basis set out in note 1 and for providing Hartleys Accountancy Limited with all the information and explanations necessary for their preparation.

The accounts were approved by the Trustees on.........................and signed of their behalf by

.................................... ........................................... Mrs A Heaver Ms Z Brigden-French Trustee Trustee

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2023

ST CATHERINE'S PRE-SCHOOL GROUP

1 Accounting policies

1.1 Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with the applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in July 2014 and the Charities Act 2011.

1.2 Incoming resources

Fees and grants receivable are accounted for in the period to which they relate. Fees are stated net of any discounts. Fees received in advance are included in deferred income and released to the Statement of Financial Activities in the financial year to which they relate. Donations and fundraising income is accounted for when received by the school.

1.3 Resources expended

All expenditure is accounted for on the accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the Statement of Financial Activities.

Governance costs comprise those costs not directly attributable to direct charitable expenditure, but which are in respect of the general administration of the charity.

1.4 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Property Not depreciated Fixtures, fittings and equipment 15% reducing balance

1.5 Funds

Unrestricted income funds are funds which can be applied to the School's charitable objectives at the discretion of the Trustees.

ST CATHERINE'S PRE-SCHOOL GROUP

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

2
Total Resources expended
Costs of generating funds
Uniform and bags
Fundraising costs
Charitable activities
Wages and salaries
Pension contributions
Consumables
Toys and books
Football coaching
Staff training and welfare
Excursions and childrens' entertainment expenses
CRB and medical report fees
Light, heat and water
Repairs and maintenance
Cleaning
Insurance
Governance and support costs
Accountancy costs (including Independent Examiner's fees)
Professional fees
Printing, postage and stationery
Telephone and internet
Sundry expenses
Subscriptions
Depreciation		 2023
£
573
1,038
1,611
94,714
1,310
2,761
3,013
528
293
857
357
2,476
1,922
2,096
2,023
112,350
766
90
1,280
873
316
330
1,742
5,397		 2022
£
572
749
1,321
100,263
1,349
2,426
784
480
2,408
349
267
1,608
1,444
2,132
1,697
115,207
792
140
1,162
662
263
552
1,916
5,487

ST CATHERINE'S PRE-SCHOOL GROUP

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023

3
Tangible fixed assets
Cost
At 1 September 2022
Additions
At 31 August 2023
Depreciation
At 1 September 2022
Charge for the year
At 31 August 2023
Net book value
At 31 August 2023
At 31 August 2022
4
Creditors: amounts falling due within one year
Accruals
Deferred income		 £
£
£
167,879
29,496
197,375
-
922
922
Property
Fixtures,
fittings and
equipment
Total
167,879
30,418
198,297
-
18,034
18,034
-
1,742
1,742
-
19,776
19,776
167,879
10,642
178,521
167,879
11,462
179,341
2023
2022
£
£
781
989
14,918
13,666
15,699
14,655

Trustees

Mrs E Burt received a remuneration during the year through her employment at the pre-school

5