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|
CC17a (Excel)
19/05/2022
1
|**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
2
## **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
3
**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
4
**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**|**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
5
|**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)**|**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
6
## **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|
CC17a (Excel)
19/05/2022
7
## **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**|**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
8
**(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_**||**-**|
CC17a (Excel)
19/05/2022
9
## **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**
**£**
**£**
**£**
**£**
**£**
Balance brought
forward
548
434
11,354
8,544
20,880
Additions
- -
2,207
569
2,776
Revaluations
- -
- -
-
Disposals
- -
- -
-
Transfers *
- -
- -
-
Balance carried
forward
548
434
13,561
9,113
23,656
****Basis**
SL
SL
SL
SL
**** Rate**
25%
25%
25%
25%
Balance brought
forward
548
434
7,118
7,068
15,168
Depreciation charge
for year
- -
2,203
672
2,875
Impairment provisions
- -
- -
-
Revaluations
- -
- -
-
Disposals
- -
- -
-
Transfers*
- -
- -
-
Balance carried
forward
548
434
9,321
7,740
18,043
Brought forward
- -
4,236
1,476
5,712
Carried forward
- -
4,240
1,373
5,613
**8.2 Accumulated depreciation and impairment provisions**
**8.3 Net book value**|**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_
CC17a (Excel)
19/05/2022
10
**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
11
**Notes to the accounts**
## **Section C**
**(cont)**
## **Note 10 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**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**
|
**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**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
12
**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
13
**(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)
19/05/2022
14
|**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
15
## **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
1
|**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
2
## **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
3
**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
4
**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**|**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
5
|**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)**|**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
6
## **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|
CC17a (Excel)
19/05/2022
7
## **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**|**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
8
**(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_**||**-**|
CC17a (Excel)
19/05/2022
9
## **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**
**£**
**£**
**£**
**£**
**£**
Balance brought
forward
548
434
11,354
8,544
20,880
Additions
- -
2,207
569
2,776
Revaluations
- -
- -
-
Disposals
- -
- -
-
Transfers *
- -
- -
-
Balance carried
forward
548
434
13,561
9,113
23,656
****Basis**
SL
SL
SL
SL
**** Rate**
25%
25%
25%
25%
Balance brought
forward
548
434
7,118
7,068
15,168
Depreciation charge
for year
- -
2,203
672
2,875
Impairment provisions
- -
- -
-
Revaluations
- -
- -
-
Disposals
- -
- -
-
Transfers*
- -
- -
-
Balance carried
forward
548
434
9,321
7,740
18,043
Brought forward
- -
4,236
1,476
5,712
Carried forward
- -
4,240
1,373
5,613
**8.2 Accumulated depreciation and impairment provisions**
**8.3 Net book value**|**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_
CC17a (Excel)
19/05/2022
10
**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
11
**Notes to the accounts**
## **Section C**
**(cont)**
## **Note 10 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**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**
|
**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**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
12
**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
13
**(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)
19/05/2022
14
|**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
15
## **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**