2020-08-31-accounts - Poperinghe Pre-School

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Chairs Report Poperinghe Preschool AGM June 2021

Thank you all for attending our virtual AGM. We were due to hold our AGM in November last year, but due to the Covid pandemic and meeting restrictions the committee made the decision to postpone holding it until it was safer to meet, but as restrictions are still in place and numbers rising we felt it safer to hold it online (rather than outside and rely on the British weather!) as it needs to be completed before the end of the school year. Thus, the committee nominations we make tonight are essentially ratifying those who have been on the committee this year already serving up until November of this year when we hope to be able to hold our usual AGM and parents evening, but is the best we could do under the circumstances. So thankyou for logging in.

As you can imagine, a lot has changed for the preschool since our last AGM of November 2019. Gone are the days (hopefully temporarily!) where we would all queue up patiently under the bus shelter, huddling together out of the rain, hoping our children didn’t wreck the plants planted near there when they were jumping on them, and walking them inside to put lunchboxes on the trolleys and wading through the crowds to put their coats on their pegs, before dropping them off into their actual classroom. I can assure you the back classrooms do still exist, even if they haven’t been publicly viewed for a while now! Thankyou very much to all the parents for adapting to all the social distancing measures we have put in place, for lining up in the carpark with masks on and for entrusting your children to us in worrying times.

Going back over the time that has elapsed since our last meeting, we held our Christmas fair in 2019, and were able to use the second hall that the older children now use for Popfit PE sessions which meant we were able to spread out the tombolas and other stalls, and this raised vital funds for the preschool. We weren’t able to hold our Easter egg hunt as a fundraising activity last year, although the children still got to see the Easter bunny this year and collect the eggs he had dropped from his broken basket – one day he will have to get a new basket! For a few months from March-May we were only able to cater for the key worker and cared for children, before opening up Poperinghe petting zoo – sorry, preschool garden bubbles – to allow a few more children to attend on reduced hours from June. For these children it was very different, playing in bubbles of just 6 children, following the coloured footsteps to find their area of a classroom and outdoor pen, and using just one toilet with their colour on, to ensure no mixing between bubbles occurred. I would like to extend my particular thanks to Gail for her master plan for this, as it must have been a logistical nightmare to organise, and for her video explaining to each child exactly what preschool would look like when it opened up, so they could be prepared and confident to come back. We obviously didn’t keep her quite busy enough though, as she still managed to find the time to become an author and write a children’s book ‘Bad Bug’ which we were able to sell to raise funds for preschool as well as use as parents and in preschool to help young children understand what was going on and the importance of things like washing hands. Well done Gail!

Also I wanted to extend my huge thanks to the staff team, who to say they have had it tough this year is an understatement. They have not only turned up to work when asked to look after all the children who needed childcare

during the pandemic but they have cuddled, comforted, fed, wiped, changed, washed, undressed, encouraged and played with all our children as normal as social distancing with under 5s is clearly a pipe dream. Although we couldn’t witness what was going on behind the scenes as parents, I think the way the children went in confidently and came out with big smiles on their faces and stories to tell showed how cared for they felt and it provided that vital bit of normality for so many children during a frankly quite scary time in most of our lives. So if you are sitting there now with a glass in hand, please do join me in raising it to the staff team now. Thankyou all.

Moving forward, although we weren’t able to hold our usual summer fete last year, this year we are hoping to be able to have a fundraising fun session for the children to come to on the last day of term after the graduation ceremony (thankfully just after the 19[th] July! On the 20th) If we get parent support to help with that on the day, manning stalls or just attending with your children and spending some pennies, we should be able to organise something the children will have a great time at to end their preschool year, and raise vital funds for the preschool, as it is the fundraising activities that go to pay for all the ‘extras’ that go into making your child’s experiences here exceptional. So do look out for more information on what form that will take in the next few weeks.

Thankyou.

	Poperinghe Pre School	Poperinghe Pre School	Poperinghe Pre School	Charity No (if any)	1061413	CC39a
	Annual accounts for theyear
	Year start date	Sep-19	To	Year end date	Aug-20

Section A	Statement of financial activities Section A
Descriptions by natural category Note Incoming resources (Note 3) Donations, legacies and Grants Interest and dividends fees for charitable services Other Income S01 Resources expended (Notes 4-7) Wages, salaries, pensions and NI Telephone postage and stationery Donations and Grants Other Costs Depreciation Repairs and maintenance S02 S03 S04 S05 S06 S07 S08 S09 S10 Gains and losses on investment assets *Net movement in funds* Total funds brought forward *Total funds carried forward* *Gross transfers between funds* *Net incoming/(outgoing) resources* *before other recognised* *gains/(losses)* Other recognised gains/(losses) Gains and losses on revaluation of fixed assets for the charity’s own use *Total incoming resources* *Total resources expended* *Net incoming/(outgoing) resources* *before transfers*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		43	-	-	43	-
		47	-	-	47	39
		352,766	-	-	352,766	342,994
		9,215	2,210	-	11,425	2,273
		362,071	2,210	-	364,281	345,306

		289,966	-	-	289,966	245,807
		3,436	-	-	3,436	3,114
		-	-	-	-	-
		47,037	3,416	-	50,453	49,916
		2,446			2,446	1,570
		703	-	-	703	6,844
		343,588	3,416	-	347,004	307,252
		18,483	1,206 -	-	17,277	38,054
		-	-	-	-	-
		18,483	1,206 -	-	17,277	38,054

		-	-	-	-	-
		-	-	-	-	-
		18,483	1,206 -	-	17,277	38,054
		101,246	12,142	-	113,388	75,334
		119,729	10,936	-	130,665	113,388

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Section B Balance sheet	Section B Balance sheet
Fixed assets Tangible assets (Note 8) Investments (Note 9) *Total fixed assets* Current assets Stock and work in progress Debtors (Note 10) Cash at bank and in hand Prepayments Accrued Income *Total current assets* Creditors: amounts falling due within one year (Note 11) *Net current assets/(liabilities)* *Total assets less current liabilities* *Net assets* Funds of the Charity Total unrestricted funds Restricted income funds (Note 12) *Total funds* Signed by one or two trustees on behalf of all the trustees	Note B01 B03 B04 B05 B06 B08 B09 B10 B11 B12 B15 B18 B20	Total this year Total last year £ £ F01 F02
		5,712	5,273

		5,712	5,273

		902	504
		3,219	1,929
		238,691	192,876
		1,850	3,282
		4,418	11,024
		249,080	209,615

		124,127	101,500

		124,953	108,115

		130,665	113,388

		130,665	113,388

		119,729	101,246
		10,936	12,142

		130,665	113,388

	Signature Date of approval

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); • and with* ✓ Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE); • and with the Charities Act.
-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

No changes have been made

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	• the charity becomes entitled to the resources;· the charity becomes entitled to the
	• the trustees are virtually certain they will receive the resources; and· the trustees are
	• the monetary value can be measured with sufficient reliability.· the monetary value can
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._
	The value placed on these resources is the estimated value to the charity of the service or
	facility received.These are only included in incoming resources (with an equivalent amount in
Volunteer help	d d) h th b fit t th h it i bl tifi bl bl The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Unrestricted restricted £ £ Analysis	Unrestricted restricted £ £ Analysis	This year Last year £ £	This year Last year £ £
Voluntary Income
Donations	43	43	-
Total		43	-

Investment Income
Bank Interest	47	47	39
Dividends	-	-	-
Total		47	39

Income from Charitable Activities
EarlyEducation Funding	288,665	288,665	248,991
Fees	62,109	62,109	91,661
Milk Refund	1,244	1,244	1,702
			-
2Yr Old Grant Funding	-	-	-
Childrens Playwear	28	28	80
Registration Fee	720	720	560
Holiday Club	-	-	-
Graduate Leader Fund	-	-	-
Total		352,766	342,994

Other Income
HMRC Furlough Grant	9,215	9,215	-
Total		9,215	-

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Analysis of resources expended ended may be further analysed if this would help the reader of the accounts.	Analysis of resources expended ended may be further analysed if this would help the reader of the accounts.	Analysis of resources expended ended may be further analysed if this would help the reader of the accounts.	Analysis of resources expended ended may be further analysed if this would help the reader of the accounts.
Unrestricted Restricted This year Last year £ £ £ £ Analysis
Charitable Activities
Wages	279,115	279,115	237,610
Milk	1,565	1,565	1,821
Childrens Snacks	1,978	1,978	2,592
Childrens Uniforms	0	0	0
ChildrensPlayMaterials	339	339	273
National Insurance &Tax	7,054	7,054	5,812
Pension	3,796	3,796	2,386
Staff Training	1,734	1,734	905
Holiday Club Expenses	0	0	0
Childrens work / Photos	0	0	0
Graduate Leader Fund	0	0	0
Childrens Activities	1,440	1,440	798
Sensory/Outside PlayArea	0	0	0
Total	~~297,021~~	~~297,021~~	~~252,197~~

Governance Costs
Stationery	2,082	2,082	1,830
Postage & Carriage	194	194	237
Total	2,276	2,276	2,067

Grants & Donations
Presentations	3	3	19
Total	~~3~~	~~3~~	~~19~~

Other Costs
Staff Expenses	43	43	0
Staff Party / Bonus	689	689	1,072
Committee Expenses	0	0	0
Cleaning Material	2,779	2,779	2,495
Cleaning	6,309	6,309	8,515
Office Requirements / Refreshments	292	292	335
Work Wear	464	464	1,432
Expendable Property	0	0	0
OFSTED Registration	50	50	50
Advertising	0	0	0
Recruitment Expenses	0	0	0
Audit & Accountancy Fees	574	574	720
Rent	15,250	15,250	15,250
Rates	1,227	1,227	2,463
Gas	1,381	1,381	840
Electricity	1,429	1,429	840
Refuge	1,658	1,658	1,304
Legal Fees	0	0	0
Professional Fees	0	0	0
Bank Charges	63	63	66
Classroom Maint	266	266	253
Telephone & Internet	1,161	1,161	1,047
Insurance Premium	1,612	1,612	1,482
Accounts Package	2,452	2,452	2,175
Service Charge	0	0	0
Rental	0	0	0
Special Education Needs	0	0	0
IT Services	792	792	396
Subscriptions	108	108	98
CRB Checks	178	178	620
Health & Safety	541	541	434
Repair & Maint	703	703	6,844
Total	~~40,019~~	~~40,019~~	~~48,731~~

Exceptional Expenditure
Redundancy	0	0	0
	0	0	0

Internal Transfers
Property Depreciation	2,446	2,446	1,570
Bad Debt	1,823	1,823	0
Write Off	0	0	0
~~Total~~	~~4,269~~	~~4,269~~	~~1,570~~

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Section C Notes to the accounts (cont)

Note 5 Details of certain items of expenditure

5.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Total amount paid Number of trustees who were paid expenses Nature of the expenses	This year	Last year
	None	None
	None	None
	None	None

5.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

*appropriate box(es).*
Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year £	Last year £
	574	720
	None	None

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Section C Notes to the accounts (cont)

Note 6 Paid employees Please complete this note if the charity has any employees.

6.1 Staff Costs

Office Classrooms Total 6.2 Average number of full-time equivalent employees in the year Gross wages, salaries and benefits in kind Employer’s National Insurance costs Total staff costs Pension costs	This year £	Last year £
	279,116	237,610
	7,054	5,812
	3,796	2,386
	-	-
	289,966	245,808

nt employees in the year	This year Number	Last year Number
Office	2	2
Classrooms	20	18
Total	22	20

6.3 Defined contribution pension scheme Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

None in operation

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

	This year	Last year
	£	£

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Section C Notes to the accounts (cont)

Note7 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

7.1 Total value of grants

7.1 Total value of grants
Purpose for whichgrants made	Grants to Total amount	Grants to Total amount
	£	£
Not considered material	-	-
*Total*	-	-

7.2Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

Names of institutions	Purpose	Total amount of grants paid £

		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total grants to institutions*		-

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Section C Notes to the accounts

Note8 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

8.1 Cost or valuation

Childrens Toys £	Other £	Computer S/Ware & Equipment £	Fixtures, fittings and equipment £	Total £
548	434	9,805	7,208	17,995
-	-	1,549	1,336	2,885
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	11,354	8,544	20,880
548	434	5,302	6,438	12,722
-	-	1,816	630	2,446
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	7,118	7,068	15,168

-	-	4,503	770	5,273
-	-	4,236	1,476	5,712

8.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual

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Section C Notes to the accounts (cont)

Note 9 Investment assets

Please complete this note if the charity has any investment assets.

9.1 Fixed assets investments

9.1 Fixed assets investments
Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at end of period Carrying (market) value at beginning of period Add:additions to investments at cost Less:disposals at carrying value	£
	-
	-
	-
	-
	-

Please provide below:

9.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

9.3 A breakdown of the income from investments agreeing with SOFA.

Cash held as part of the investment portfolio Other investments Total Investment properties Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes Investments in subsidiary or connected undertakings and companies Securities not listed on a recognised Stock Exchange Analysis of investments	9.2 Market value at year end £	9.3 Income from investments for the year £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

9.4 Material investment holdings

If any investments are material in terms of their value (for example each represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held	Market value at year end
	£
	-
	-
	-
	-
Total	-

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Section C Notes to the accounts (cont)

Note 10 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
3,219	1,929		0
0	0	0	0
0	0	0	0
6,268	14,306	0	0
9,487	16,235	0	0

Note 11 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 11.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
0	0	0	0
1,938	3,231	0	0
0	0	0	0
1,824	0	0	0
120,365	98,269	0	0
124,127	101,500	0	0

11.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

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Section C Notes to the accounts (cont)

Note 12 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

12.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).
other funds .

• other funds .	• other funds .	• other funds .
Fund Name Type PE, EE , R or other Purpose and restrictions
Fund Raising	R	Events, raffles held
Redundancy Fund	R	Maintain reserve at required amount of £11.5k

12.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	Fund balances brought forward £	Incoming resources £	Resources expended £	Transfers £	Gains and losses £	Fund balances carried forward £
Redundancy	11,568	-	-	-	-	11,568
Fundraising	574	2,210	- 3,416	-	-	- 632
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	12,142	2,210	- 3,416	-	-	10,936

12.3 Transfers between funds

Please give details of any transfers between funds.

From Fund(Name)	To Fund(Name)	Reason	Amount
			-

12.4 Analysis of net assets between funds

12.4 Analysis of net assets between funds
Fixed assets Investments Net current assets Creditors due in more than one year and provisions Total net assets	Unrestricted funds £	Restricted funds £	Endowed funds £	Total £
	5,712	-	-	5,712
	-	-	-	-
	238,144	10,936	-	249,080
	124,127	-	-	124,127
	119,729	10,936	-	130,665

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Section C Notes to the accounts (cont)

Note 13 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 5) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

13.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or related party	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value
		This year £	Last year £

13.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or related party	Legal authority	Amount owing	Amount owing
			This year £	Last year £
			None	None
			None	None

13.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee or relatedparty	Relationship to charity	Description of the transaction(s)	This year £	Last year £
			None	None

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Section C Notes to the accounts (cont)

Note 14 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

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Independent examiner’s report to the Trustees of Poperinghe Pre School

I report on the accounts of the Charity for the period ended 31 August 2020, which includes the Statement of Financial Activities, the Balance Sheet, and the notes to the accounts.

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 needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.

Basis of 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 the seeking of 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 which gives me reasonable cause to believe that, in any material respect, the requirements:

to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with those records and to comply with the accounting requirements of the 2011 Act

have not been met.

Lee Gardner ACA

Vale & West

Victoria House

26 Queen Victoria Street

Reading

RG1 1TG

Date: 29 June 2021

	Poperinghe Pre School	Poperinghe Pre School	Poperinghe Pre School	Charity No (if any)	1061413	CC39a
	Annual accounts for theyear
	Year start date	Sep-19	To	Year end date	Aug-20

Section A	Statement of financial activities Section A
Descriptions by natural category Note Incoming resources (Note 3) Donations, legacies and Grants Interest and dividends fees for charitable services Other Income S01 Resources expended (Notes 4-7) Wages, salaries, pensions and NI Telephone postage and stationery Donations and Grants Other Costs Depreciation Repairs and maintenance S02 S03 S04 S05 S06 S07 S08 S09 S10 Gains and losses on investment assets *Net movement in funds* Total funds brought forward *Total funds carried forward* *Gross transfers between funds* *Net incoming/(outgoing) resources* *before other recognised* *gains/(losses)* Other recognised gains/(losses) Gains and losses on revaluation of fixed assets for the charity’s own use *Total incoming resources* *Total resources expended* *Net incoming/(outgoing) resources* *before transfers*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		43	-	-	43	-
		47	-	-	47	39
		352,766	-	-	352,766	342,994
		9,215	2,210	-	11,425	2,273
		362,071	2,210	-	364,281	345,306

		289,966	-	-	289,966	245,807
		3,436	-	-	3,436	3,114
		-	-	-	-	-
		47,037	3,416	-	50,453	49,916
		2,446			2,446	1,570
		703	-	-	703	6,844
		343,588	3,416	-	347,004	307,252
		18,483	1,206 -	-	17,277	38,054
		-	-	-	-	-
		18,483	1,206 -	-	17,277	38,054

		-	-	-	-	-
		-	-	-	-	-
		18,483	1,206 -	-	17,277	38,054
		101,246	12,142	-	113,388	75,334
		119,729	10,936	-	130,665	113,388

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Section B Balance sheet	Section B Balance sheet
Fixed assets Tangible assets (Note 8) Investments (Note 9) *Total fixed assets* Current assets Stock and work in progress Debtors (Note 10) Cash at bank and in hand Prepayments Accrued Income *Total current assets* Creditors: amounts falling due within one year (Note 11) *Net current assets/(liabilities)* *Total assets less current liabilities* *Net assets* Funds of the Charity Total unrestricted funds Restricted income funds (Note 12) *Total funds* Signed by one or two trustees on behalf of all the trustees	Note B01 B03 B04 B05 B06 B08 B09 B10 B11 B12 B15 B18 B20	Total this year Total last year £ £ F01 F02
		5,712	5,273

		5,712	5,273

		902	504
		3,219	1,929
		238,691	192,876
		1,850	3,282
		4,418	11,024
		249,080	209,615

		124,127	101,500

		124,953	108,115

		130,665	113,388

		130,665	113,388

		119,729	101,246
		10,936	12,142

		130,665	113,388

	Signature Date of approval

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); • and with* ✓ Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE); • and with the Charities Act.
-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

No changes have been made

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	• the charity becomes entitled to the resources;· the charity becomes entitled to the
	• the trustees are virtually certain they will receive the resources; and· the trustees are
	• the monetary value can be measured with sufficient reliability.· the monetary value can
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._
	The value placed on these resources is the estimated value to the charity of the service or
	facility received.These are only included in incoming resources (with an equivalent amount in
Volunteer help	d d) h th b fit t th h it i bl tifi bl bl The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Unrestricted restricted £ £ Analysis	Unrestricted restricted £ £ Analysis	This year Last year £ £	This year Last year £ £
Voluntary Income
Donations	43	43	-
Total		43	-

Investment Income
Bank Interest	47	47	39
Dividends	-	-	-
Total		47	39

Income from Charitable Activities
EarlyEducation Funding	288,665	288,665	248,991
Fees	62,109	62,109	91,661
Milk Refund	1,244	1,244	1,702
			-
2Yr Old Grant Funding	-	-	-
Childrens Playwear	28	28	80
Registration Fee	720	720	560
Holiday Club	-	-	-
Graduate Leader Fund	-	-	-
Total		352,766	342,994

Other Income
HMRC Furlough Grant	9,215	9,215	-
Total		9,215	-

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Analysis of resources expended ended may be further analysed if this would help the reader of the accounts.	Analysis of resources expended ended may be further analysed if this would help the reader of the accounts.	Analysis of resources expended ended may be further analysed if this would help the reader of the accounts.	Analysis of resources expended ended may be further analysed if this would help the reader of the accounts.
Unrestricted Restricted This year Last year £ £ £ £ Analysis
Charitable Activities
Wages	279,115	279,115	237,610
Milk	1,565	1,565	1,821
Childrens Snacks	1,978	1,978	2,592
Childrens Uniforms	0	0	0
ChildrensPlayMaterials	339	339	273
National Insurance &Tax	7,054	7,054	5,812
Pension	3,796	3,796	2,386
Staff Training	1,734	1,734	905
Holiday Club Expenses	0	0	0
Childrens work / Photos	0	0	0
Graduate Leader Fund	0	0	0
Childrens Activities	1,440	1,440	798
Sensory/Outside PlayArea	0	0	0
Total	~~297,021~~	~~297,021~~	~~252,197~~

Governance Costs
Stationery	2,082	2,082	1,830
Postage & Carriage	194	194	237
Total	2,276	2,276	2,067

Grants & Donations
Presentations	3	3	19
Total	~~3~~	~~3~~	~~19~~

Other Costs
Staff Expenses	43	43	0
Staff Party / Bonus	689	689	1,072
Committee Expenses	0	0	0
Cleaning Material	2,779	2,779	2,495
Cleaning	6,309	6,309	8,515
Office Requirements / Refreshments	292	292	335
Work Wear	464	464	1,432
Expendable Property	0	0	0
OFSTED Registration	50	50	50
Advertising	0	0	0
Recruitment Expenses	0	0	0
Audit & Accountancy Fees	574	574	720
Rent	15,250	15,250	15,250
Rates	1,227	1,227	2,463
Gas	1,381	1,381	840
Electricity	1,429	1,429	840
Refuge	1,658	1,658	1,304
Legal Fees	0	0	0
Professional Fees	0	0	0
Bank Charges	63	63	66
Classroom Maint	266	266	253
Telephone & Internet	1,161	1,161	1,047
Insurance Premium	1,612	1,612	1,482
Accounts Package	2,452	2,452	2,175
Service Charge	0	0	0
Rental	0	0	0
Special Education Needs	0	0	0
IT Services	792	792	396
Subscriptions	108	108	98
CRB Checks	178	178	620
Health & Safety	541	541	434
Repair & Maint	703	703	6,844
Total	~~40,019~~	~~40,019~~	~~48,731~~

Exceptional Expenditure
Redundancy	0	0	0
	0	0	0

Internal Transfers
Property Depreciation	2,446	2,446	1,570
Bad Debt	1,823	1,823	0
Write Off	0	0	0
~~Total~~	~~4,269~~	~~4,269~~	~~1,570~~

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Section C Notes to the accounts (cont)

Note 5 Details of certain items of expenditure

5.1 Trustee expenses

Total amount paid Number of trustees who were paid expenses Nature of the expenses	This year	Last year
	None	None
	None	None
	None	None

5.2 Fees for examination or audit of the accounts

*appropriate box(es).*
Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year £	Last year £
	574	720
	None	None

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Section C Notes to the accounts (cont)

Note 6 Paid employees Please complete this note if the charity has any employees.

6.1 Staff Costs

Office Classrooms Total 6.2 Average number of full-time equivalent employees in the year Gross wages, salaries and benefits in kind Employer’s National Insurance costs Total staff costs Pension costs	This year £	Last year £
	279,116	237,610
	7,054	5,812
	3,796	2,386
	-	-
	289,966	245,808

nt employees in the year	This year Number	Last year Number
Office	2	2
Classrooms	20	18
Total	22	20

6.3 Defined contribution pension scheme Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

None in operation

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

	This year	Last year
	£	£

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Section C Notes to the accounts (cont)

Note7 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

7.1 Total value of grants

7.1 Total value of grants
Purpose for whichgrants made	Grants to Total amount	Grants to Total amount
	£	£
Not considered material	-	-
*Total*	-	-

7.2Grants made to institutions

Names of institutions	Purpose	Total amount of grants paid £

		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total grants to institutions*		-

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Section C Notes to the accounts

Note8 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

8.1 Cost or valuation

Childrens Toys £	Other £	Computer S/Ware & Equipment £	Fixtures, fittings and equipment £	Total £
548	434	9,805	7,208	17,995
-	-	1,549	1,336	2,885
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	11,354	8,544	20,880
548	434	5,302	6,438	12,722
-	-	1,816	630	2,446
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	7,118	7,068	15,168

-	-	4,503	770	5,273
-	-	4,236	1,476	5,712

8.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

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Section C Notes to the accounts (cont)

Note 9 Investment assets

Please complete this note if the charity has any investment assets.

9.1 Fixed assets investments

9.1 Fixed assets investments
Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at end of period Carrying (market) value at beginning of period Add:additions to investments at cost Less:disposals at carrying value	£
	-
	-
	-
	-
	-

Please provide below:

9.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

9.3 A breakdown of the income from investments agreeing with SOFA.

Cash held as part of the investment portfolio Other investments Total Investment properties Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes Investments in subsidiary or connected undertakings and companies Securities not listed on a recognised Stock Exchange Analysis of investments	9.2 Market value at year end £	9.3 Income from investments for the year £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

9.4 Material investment holdings

If any investments are material in terms of their value (for example each represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held	Market value at year end
	£
	-
	-
	-
	-
Total	-

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Section C Notes to the accounts (cont)

Note 10 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
3,219	1,929		0
0	0	0	0
0	0	0	0
6,268	14,306	0	0
9,487	16,235	0	0

Note 11 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 11.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
0	0	0	0
1,938	3,231	0	0
0	0	0	0
1,824	0	0	0
120,365	98,269	0	0
124,127	101,500	0	0

11.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

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Section C Notes to the accounts (cont)

Note 12 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

12.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).
other funds .

• other funds .	• other funds .	• other funds .
Fund Name Type PE, EE , R or other Purpose and restrictions
Fund Raising	R	Events, raffles held
Redundancy Fund	R	Maintain reserve at required amount of £11.5k

12.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	Fund balances brought forward £	Incoming resources £	Resources expended £	Transfers £	Gains and losses £	Fund balances carried forward £
Redundancy	11,568	-	-	-	-	11,568
Fundraising	574	2,210	- 3,416	-	-	- 632
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	12,142	2,210	- 3,416	-	-	10,936

12.3 Transfers between funds

Please give details of any transfers between funds.

From Fund(Name)	To Fund(Name)	Reason	Amount
			-

12.4 Analysis of net assets between funds

12.4 Analysis of net assets between funds
Fixed assets Investments Net current assets Creditors due in more than one year and provisions Total net assets	Unrestricted funds £	Restricted funds £	Endowed funds £	Total £
	5,712	-	-	5,712
	-	-	-	-
	238,144	10,936	-	249,080
	124,127	-	-	124,127
	119,729	10,936	-	130,665

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Section C Notes to the accounts (cont)

Note 13 Transactions with related parties

13.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or related party	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value
		This year £	Last year £

13.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or related party	Legal authority	Amount owing	Amount owing
			This year £	Last year £
			None	None
			None	None

13.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee or relatedparty	Relationship to charity	Description of the transaction(s)	This year £	Last year £
			None	None

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Section C Notes to the accounts (cont)

Note 14 Additional Disclosures

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Independent examiner’s report to the Trustees of Poperinghe Pre School

I report on the accounts of the Charity for the period ended 31 August 2020, which includes the Statement of Financial Activities, the Balance Sheet, and the notes to the accounts.

Respective responsibilities of trustees and examiner

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.

Basis of independent examiner’s report

Independent examiner’s statement

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that, in any material respect, the requirements:

to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with those records and to comply with the accounting requirements of the 2011 Act

have not been met.

Lee Gardner ACA

Vale & West

Victoria House

26 Queen Victoria Street

Reading

RG1 1TG

Date: 29 June 2021