2021-08-31-accounts - Poperinghe Pre-School

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Poperinghe Pre-School AGM 2020-2021

Trustees Report

In the year ending 31 August 2021 we made a small loss of £3,160 and were down on budget by £6.5K.

The academic year started positively, with a healthy budget based on ‘actual’ rather than ‘assumed’ income due to the numbers of children registered.

However, given the exceptional circumstances of 2021 re COVID and unexpected closures the Pre-school has managed to offset some of the lost fees £8.5K attributed to part closure in Jan / Feb, increased cleaning costs and slight increase in staff costs for COVID cover by reducing overhead expenditure. The continued rise in the living wage also had an impact on finances.

In addition, parent support in ensuring the pre-school remained open safely by reducing sessions by one per child, ensured the finances were not impacted too greatly and all children had access to their pre-school education. Fundraising continued throughout the year, although the manager had to be more creative with working within the restrictions of a pandemic. The pre-school raised a total of £1,665 in fundraising.

Gail Prewet – Manager Natalie Burton - Chair Andrea Richards – Treasurer

	Poperinghe Pre School	Poperinghe Pre School	Poperinghe Pre School	Charity No (if any)	1061413	CC39a
	Annual accounts for the year
	Year start date	Sep-20	To	Year end date	Aug-21

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 *Total incoming resources* *Total resources expended* *Net incoming/(outgoing) resources* *before transfers* 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		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		511	-	-	511	43
		3	-	-	3	47
		373,321	-	-	373,321	352,766
		-	1,655	-	1,655	11,425
		373,835	1,655	-	375,490	364,281

		312,247	-	-	312,247	289,966
		5,928	-	-	5,928	3,436
		-	-	-	-	-
		54,431	3,595	-	58,026	50,453
		2,875			2,875	2,446
		1,514	-	-	1,514	703
		376,995	3,595	-	380,590	347,004
		3,160 -	1,940 -	-	5,100 -	17,277
		-	-	-	-	-
		3,160 -	1,940 -	-	5,100 -	17,277

		-	-	-	-	-
		-	-	-	-	-
		3,160 -	1,940 -	-	5,100 -	17,277
		119,729	10,936	-	130,665	113,388
		116,569	8,996	-	125,565	130,665

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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
		5,613	5,712

		5,613	5,712

		918	902
		4,622	3,219
		241,162	238,691
		2,525	1,850
		876	4,418
		250,103	249,080

		130,151	124,127

		119,952	124,953

		125,565	130,665

		125,565	130,665

		116,569	119,729
		8,996	10,936

		125,565	130,665

	Signature Date of approval
	L. McCudden		15/06/2022

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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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Notes to the accounts

(cont)

Section C

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.

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.*	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
Volunteer help	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	511	511	43
Total		511	43

Investment Income
Bank Interest	3	3	47
Dividends	-	-	-
Total		3	47

Income from Charitable Activities
EarlyEducation Funding	292,292	292,292	288,665
Fees	78,216	78,216	62,109
Milk Refund	1,170	1,170	1,244
			-
2Yr Old Grant Funding	-	-	-
Childrens Playwear	183	183	28
Registration Fee	1,460	1,460	720
Holiday Club	-	-	-
Graduate Leader Fund	-	-	-
Total		373,321	352,766

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

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Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)
Unrestricted Restricted This year Last year £ £ £ £ 300,829 300,829 279,115 Milk 1,944 1,944 1,565 Childrens Snacks 2,689 2,689 1,978 Childrens Uniforms 0 0 0 Childrens Play Materials 317 317 339 7,499 7,499 7,054 3,919 3,919 3,796 Staff Training 420 420 1,734 Holiday Club Expenses 0 0 0 Childrens work / Photos 0 0 0 Graduate Leader Fund 0 0 0 Childrens Activities 1,417 1,417 1,440 Sensory/Outside PlayArea 0 0 0 319,034 319,034 297,021 4,632 4,632 2,082 Postage & Carriage 192 192 194 4,824 4,824 2,276 0 3 3 0 3 3 Staff Expenses 0 0 43 Staff Party / Bonus 1,498 1,498 689 Committee Expenses 0 0 0 Cleaning Material 4,146 4,146 2,779 Cleaning 10,122 10,122 6,309 Office Requirements / Refreshments 158 158 292 832 832 464 Expendable Property 0 0 0 OFSTED Registration 50 50 50 Advertising 0 0 0 Recruitment Expenses 0 0 0 Audit & Accountancy Fees 660 660 574 Rent 15,250 15,250 15,250 Rates 162 162 1,227 Gas 1,241 1,241 1,381 Electricity 1,412 1,412 1,429 Refuge 1,914 1,914 1,658 Legal Fees 0 0 0 Professional Fees 0 0 0 Bank Charges 84 84 63 Classroom Maint 763 763 266 Telephone & Internet 1,104 1,104 1,161 Insurance Premium 1,559 1,559 1,612 Accounts Package 3,019 3,019 2,452 Service Charge 0 0 0 Rental 0 0 0 Special Education Needs 0 0 0 IT Services 484 484 792 Subscriptions 123 123 108 CRB Checks 464 464 178 Health & Safety 628 628 541 Repair & Maint 1,514 1,514 703 47,188 47,188 40,019 Exceptional Expenditure COVID staff cover 2,869 2,869 0 2,869 2,869 0 Internal Transfers Property Depreciation 2,875 2,875 2,446 Bad Debt 0 0 1,823 Write Off 205 205 0 Total 3,080 3,080 4,269 Charitable Activities Wages Pension Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts. Analysis National Insurance & Tax Total Governance Costs Stationery Total Grants & Donations Presentations Total Total Other Costs Work Wear
	Charitable Activities
	Wages	300,829	300,829	279,115
	Milk	1,944	1,944	1,565
	Childrens Snacks	2,689	2,689	1,978
	Childrens Uniforms	0	0	0
	Childrens Play Materials	317	317	339
	National Insurance & Tax	7,499	7,499	7,054
	Pension	3,919	3,919	3,796
	Staff Training	420	420	1,734
	Holiday Club Expenses	0	0	0
	Childrens work / Photos	0	0	0
	Graduate Leader Fund	0	0	0
	Childrens Activities	1,417	1,417	1,440
	Sensory/Outside PlayArea	0	0	0
	Total	319,034	319,034	297,021

	Governance Costs
	Stationery	4,632	4,632	2,082
	Postage & Carriage	192	192	194
	Total	4,824	4,824	2,276

	Grants & Donations
	Presentations	0	3	3
	Total	0	3	3

	Other Costs
	Staff Expenses	0	0	43
	Staff Party / Bonus	1,498	1,498	689
	Committee Expenses	0	0	0
	Cleaning Material	4,146	4,146	2,779
	Cleaning	10,122	10,122	6,309
	Office Requirements / Refreshments	158	158	292
	Work Wear	832	832	464
	Expendable Property	0	0	0
	OFSTED Registration	50	50	50
	Advertising	0	0	0
	Recruitment Expenses	0	0	0
	Audit & Accountancy Fees	660	660	574
	Rent	15,250	15,250	15,250
	Rates	162	162	1,227
	Gas	1,241	1,241	1,381
	Electricity	1,412	1,412	1,429
	Refuge	1,914	1,914	1,658
	Legal Fees	0	0	0
	Professional Fees	0	0	0
	Bank Charges	84	84	63
	Classroom Maint	763	763	266
	Telephone & Internet	1,104	1,104	1,161
	Insurance Premium	1,559	1,559	1,612
	Accounts Package	3,019	3,019	2,452
	Service Charge	0	0	0
	Rental	0	0	0
	Special Education Needs	0	0	0
	IT Services	484	484	792
	Subscriptions	123	123	108
	CRB Checks	464	464	178
	Health & Safety	628	628	541
	Repair & Maint	1,514	1,514	703
	Total	47,188	47,188	40,019

	Exceptional Expenditure
	COVID staff cover	2,869	2,869	0
		2,869	2,869	0

	Internal Transfers
	Property Depreciation	2,875	2,875	2,446
	Bad Debt	0	0	1,823
	Write Off	205	205	0
	Total	3,080	3,080	4,269

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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).

Number of trustees who were paid expenses Nature of the expenses

Total amount paid

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 £
	660	574
	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.

Office Classrooms Total Pension costs 6.2 Average number of full-time equivalent employees in the year 6.1 Staff Costs Gross wages, salaries and benefits in kind Employer’s National Insurance costs Total staff costs
	This year £	Last year £
	300,829	279,116
	7,499	7,054
	3,919	3,796
	-	-
	312,247	289,966

nt employees in the year	This year Number	Last year Number
Office	2	2
Classrooms	21	20
Total	23	22

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

None in operation

	This year	Last year
	£	£

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

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(cont)

Section C

Notes to the accounts

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

*part of the charitable activities undertaken.* 7.1 Total value of grants
Purpose for which grants made	Grants to Total amount	Grants to Total amount
	£	£
Not consideredmaterial	-	-
*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	11,354	8,544	20,880
-	-	2,207	569	2,776
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	13,561	9,113	23,656
548	434	7,118	7,068	15,168
-	-	2,203	672	2,875
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	9,321	7,740	18,043

-	-	4,236	1,476	5,712
-	-	4,240	1,373	5,613

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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Notes to the accounts

(cont)

Section C

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

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.

Analysis of investments 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	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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Notes to the accounts

Section C

(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 £
4,622	3,219		0
0	0	0	0
0	0	0	0
3,401	6,268	0	0
8,023	9,487	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
2,018	1,938	0	0
0	0	0	0
1,824	1,824	0	0
126,309	120,365	0	0
130,151	124,127	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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Notes to the accounts

Section C

(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	- 632	1,655	- 3,595	-	-	- 2,572
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	10,936	1,655	- 3,595	-	-	8,996

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

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 £
5,613	-	-	5,613
-	-	-	-
241,107	8,996	-	250,103
130,151	-	-	130,151
116,569	8,996	-	125,565

CC17a (Excel)

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(cont)

Section C

Notes to the accounts

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 related party	Relationship to charity	Description of the transaction(s)	This year £	Last year £
			None	None

CC17a (Excel)

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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.

CC17a (Excel)

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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 2021, 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 FCA

Vale & West

Victoria House

26 Queen Victoria Street

Reading

RG1 1TG

Date: 30 June 2022

	Poperinghe Pre School	Poperinghe Pre School	Poperinghe Pre School	Charity No (if any)	1061413	CC39a
	Annual accounts for the year
	Year start date	Sep-20	To	Year end date	Aug-21

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 *Total incoming resources* *Total resources expended* *Net incoming/(outgoing) resources* *before transfers* 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		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		511	-	-	511	43
		3	-	-	3	47
		373,321	-	-	373,321	352,766
		-	1,655	-	1,655	11,425
		373,835	1,655	-	375,490	364,281

		312,247	-	-	312,247	289,966
		5,928	-	-	5,928	3,436
		-	-	-	-	-
		54,431	3,595	-	58,026	50,453
		2,875			2,875	2,446
		1,514	-	-	1,514	703
		376,995	3,595	-	380,590	347,004
		3,160 -	1,940 -	-	5,100 -	17,277
		-	-	-	-	-
		3,160 -	1,940 -	-	5,100 -	17,277

		-	-	-	-	-
		-	-	-	-	-
		3,160 -	1,940 -	-	5,100 -	17,277
		119,729	10,936	-	130,665	113,388
		116,569	8,996	-	125,565	130,665

CC17a (Excel)

19/05/2022

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
		5,613	5,712

		5,613	5,712

		918	902
		4,622	3,219
		241,162	238,691
		2,525	1,850
		876	4,418
		250,103	249,080

		130,151	124,127

		119,952	124,953

		125,565	130,665

		125,565	130,665

		116,569	119,729
		8,996	10,936

		125,565	130,665

	Signature Date of approval
	L. McCudden		15/06/2022

CC17a (Excel)

19/05/2022

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

CC17a (Excel)

19/05/2022

Notes to the accounts

(cont)

Section C

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.

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.*	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
Volunteer help	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

CC17a (Excel)

19/05/2022

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	511	511	43
Total		511	43

Investment Income
Bank Interest	3	3	47
Dividends	-	-	-
Total		3	47

Income from Charitable Activities
EarlyEducation Funding	292,292	292,292	288,665
Fees	78,216	78,216	62,109
Milk Refund	1,170	1,170	1,244
			-
2Yr Old Grant Funding	-	-	-
Childrens Playwear	183	183	28
Registration Fee	1,460	1,460	720
Holiday Club	-	-	-
Graduate Leader Fund	-	-	-
Total		373,321	352,766

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

CC17a (Excel)

19/05/2022

Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)
Unrestricted Restricted This year Last year £ £ £ £ 300,829 300,829 279,115 Milk 1,944 1,944 1,565 Childrens Snacks 2,689 2,689 1,978 Childrens Uniforms 0 0 0 Childrens Play Materials 317 317 339 7,499 7,499 7,054 3,919 3,919 3,796 Staff Training 420 420 1,734 Holiday Club Expenses 0 0 0 Childrens work / Photos 0 0 0 Graduate Leader Fund 0 0 0 Childrens Activities 1,417 1,417 1,440 Sensory/Outside PlayArea 0 0 0 319,034 319,034 297,021 4,632 4,632 2,082 Postage & Carriage 192 192 194 4,824 4,824 2,276 0 3 3 0 3 3 Staff Expenses 0 0 43 Staff Party / Bonus 1,498 1,498 689 Committee Expenses 0 0 0 Cleaning Material 4,146 4,146 2,779 Cleaning 10,122 10,122 6,309 Office Requirements / Refreshments 158 158 292 832 832 464 Expendable Property 0 0 0 OFSTED Registration 50 50 50 Advertising 0 0 0 Recruitment Expenses 0 0 0 Audit & Accountancy Fees 660 660 574 Rent 15,250 15,250 15,250 Rates 162 162 1,227 Gas 1,241 1,241 1,381 Electricity 1,412 1,412 1,429 Refuge 1,914 1,914 1,658 Legal Fees 0 0 0 Professional Fees 0 0 0 Bank Charges 84 84 63 Classroom Maint 763 763 266 Telephone & Internet 1,104 1,104 1,161 Insurance Premium 1,559 1,559 1,612 Accounts Package 3,019 3,019 2,452 Service Charge 0 0 0 Rental 0 0 0 Special Education Needs 0 0 0 IT Services 484 484 792 Subscriptions 123 123 108 CRB Checks 464 464 178 Health & Safety 628 628 541 Repair & Maint 1,514 1,514 703 47,188 47,188 40,019 Exceptional Expenditure COVID staff cover 2,869 2,869 0 2,869 2,869 0 Internal Transfers Property Depreciation 2,875 2,875 2,446 Bad Debt 0 0 1,823 Write Off 205 205 0 Total 3,080 3,080 4,269 Charitable Activities Wages Pension Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts. Analysis National Insurance & Tax Total Governance Costs Stationery Total Grants & Donations Presentations Total Total Other Costs Work Wear
	Charitable Activities
	Wages	300,829	300,829	279,115
	Milk	1,944	1,944	1,565
	Childrens Snacks	2,689	2,689	1,978
	Childrens Uniforms	0	0	0
	Childrens Play Materials	317	317	339
	National Insurance & Tax	7,499	7,499	7,054
	Pension	3,919	3,919	3,796
	Staff Training	420	420	1,734
	Holiday Club Expenses	0	0	0
	Childrens work / Photos	0	0	0
	Graduate Leader Fund	0	0	0
	Childrens Activities	1,417	1,417	1,440
	Sensory/Outside PlayArea	0	0	0
	Total	319,034	319,034	297,021

	Governance Costs
	Stationery	4,632	4,632	2,082
	Postage & Carriage	192	192	194
	Total	4,824	4,824	2,276

	Grants & Donations
	Presentations	0	3	3
	Total	0	3	3

	Other Costs
	Staff Expenses	0	0	43
	Staff Party / Bonus	1,498	1,498	689
	Committee Expenses	0	0	0
	Cleaning Material	4,146	4,146	2,779
	Cleaning	10,122	10,122	6,309
	Office Requirements / Refreshments	158	158	292
	Work Wear	832	832	464
	Expendable Property	0	0	0
	OFSTED Registration	50	50	50
	Advertising	0	0	0
	Recruitment Expenses	0	0	0
	Audit & Accountancy Fees	660	660	574
	Rent	15,250	15,250	15,250
	Rates	162	162	1,227
	Gas	1,241	1,241	1,381
	Electricity	1,412	1,412	1,429
	Refuge	1,914	1,914	1,658
	Legal Fees	0	0	0
	Professional Fees	0	0	0
	Bank Charges	84	84	63
	Classroom Maint	763	763	266
	Telephone & Internet	1,104	1,104	1,161
	Insurance Premium	1,559	1,559	1,612
	Accounts Package	3,019	3,019	2,452
	Service Charge	0	0	0
	Rental	0	0	0
	Special Education Needs	0	0	0
	IT Services	484	484	792
	Subscriptions	123	123	108
	CRB Checks	464	464	178
	Health & Safety	628	628	541
	Repair & Maint	1,514	1,514	703
	Total	47,188	47,188	40,019

	Exceptional Expenditure
	COVID staff cover	2,869	2,869	0
		2,869	2,869	0

	Internal Transfers
	Property Depreciation	2,875	2,875	2,446
	Bad Debt	0	0	1,823
	Write Off	205	205	0
	Total	3,080	3,080	4,269

CC17a (Excel)

19/05/2022

Section C

Notes to the accounts

(cont)

Note 5 Details of certain items of expenditure

5.1 Trustee expenses

Number of trustees who were paid expenses Nature of the expenses

Total amount paid

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 £
	660	574
	None	None

CC17a (Excel)

19/05/2022

Section C Notes to the accounts

(cont)

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

Office Classrooms Total Pension costs 6.2 Average number of full-time equivalent employees in the year 6.1 Staff Costs Gross wages, salaries and benefits in kind Employer’s National Insurance costs Total staff costs
	This year £	Last year £
	300,829	279,116
	7,499	7,054
	3,919	3,796
	-	-
	312,247	289,966

nt employees in the year	This year Number	Last year Number
Office	2	2
Classrooms	21	20
Total	23	22

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

None in operation

	This year	Last year
	£	£

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

CC17a (Excel)

19/05/2022

(cont)

Section C

Notes to the accounts

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

*part of the charitable activities undertaken.* 7.1 Total value of grants
Purpose for which grants made	Grants to Total amount	Grants to Total amount
	£	£
Not consideredmaterial	-	-
*Total*	-	-

7.2Grants made to institutions

Names of institutions	Purpose	Total amount of grants paid £

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

CC17a (Excel)

19/05/2022

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	11,354	8,544	20,880
-	-	2,207	569	2,776
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	13,561	9,113	23,656
548	434	7,118	7,068	15,168
-	-	2,203	672	2,875
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	9,321	7,740	18,043

-	-	4,236	1,476	5,712
-	-	4,240	1,373	5,613

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.

CC17a (Excel)

19/05/2022

Notes to the accounts

(cont)

Section C

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

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.

Analysis of investments 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	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	-

CC17a (Excel)

19/05/2022

Notes to the accounts

Section C

(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 £
4,622	3,219		0
0	0	0	0
0	0	0	0
3,401	6,268	0	0
8,023	9,487	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
2,018	1,938	0	0
0	0	0	0
1,824	1,824	0	0
126,309	120,365	0	0
130,151	124,127	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.

CC17a (Excel)

19/05/2022

Notes to the accounts

Section C

(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	- 632	1,655	- 3,595	-	-	- 2,572
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	10,936	1,655	- 3,595	-	-	8,996

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

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 £
5,613	-	-	5,613
-	-	-	-
241,107	8,996	-	250,103
130,151	-	-	130,151
116,569	8,996	-	125,565

CC17a (Excel)

19/05/2022

(cont)

Section C

Notes to the accounts

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 related party	Relationship to charity	Description of the transaction(s)	This year £	Last year £
			None	None

CC17a (Excel)

19/05/2022

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.

CC17a (Excel)

19/05/2022

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 2021, 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 FCA

Vale & West

Victoria House

26 Queen Victoria Street

Reading

RG1 1TG

Date: 30 June 2022