2022-08-31-accounts - Poperinghe Pre-School

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Treasurers Report – AGM 10th November 2022

We are delighted to share that the Pre-School made a profit of £26K at the end of the academic year 2021 – 2022.

This was £23K up on budget mainly due to cost savings, and in particular a saving on staff costs of £17.5K. The majority of this is attributed to a member of staff going on maternity leave in December plus additional staff members leaving end of July saving £5K on August salaries. There were also £4K of savings in Jan and Feb due to staff absences mainly from Covid.

Along with reduced spending on salaries £4k was saved on repairs and renewals as the new flooring did not go ahead as planned. A further £2K was saved on exceptional expenditure.

Rates were also half the cost of the budgeted amount £1.5K saving as we did not start paying business rates until April re additional financial support Covid.

	Poperinghe Pre School	Poperinghe Pre School	Poperinghe Pre School	Charity No (if any)	1061413	CC39a
	Annual accounts for the year
	Year start date	Sep-21	To	Year end date	Aug-22

Section A	Statement of financial activities Section A
Descriptions by natural category Note Incoming resources (Note 3) Donations, legacies and Grants Interest and dividends fees for charitable services Other Income S01 Resources expended (Notes 4-7) Wages, salaries, pensions and NI Telephone postage and stationery Donations and Grants Other Costs Depreciation Repairs and maintenance S02 S03 S04 S05 S06 S07 S08 S09 S10 Gains and losses on investment assets *Net movement in funds* Total funds brought forward *Total funds carried forward* *Gross transfers between funds* *Net incoming/(outgoing) resources* *before other recognised* *gains/(losses)* Other recognised gains/(losses) Gains and losses on revaluation of fixed assets for the charity’s own use *Total incoming resources* *Total resources expended* *Net incoming/(outgoing) resources* *before transfers*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		201	-	-	201	511
		37	-	-	37	3
		417,445	-	-	417,445	373,321
		-	3,564	-	3,564	1,655
		417,683	3,564	-	421,247	375,490

		321,120	-	-	321,120	312,247
		6,865	-	-	6,865	5,928
		-	-	-	-	-
		59,616	3,929	-	63,545	58,026
		3,092			3,092	2,875
		610	-	-	610	1,514
		391,304	3,929	-	395,233	380,590
		26,379	365 -	-	26,015	5,100 -
		-	-	-	-	-
		26,379	365 -	-	26,015	5,100 -

		-	-	-	-	-
		-	-	-	-	-
		26,379	365 -	-	26,015	5,100 -
		116,569	8,996	-	125,565	130,665
		142,948	8,631	-	151,580	125,565

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Section B Balance sheet

Note B01 B03 B04 B05 B06 B08 B09 B10 B11 B12 B15 B18 B20	Total this year Total last year £ £ F01 F02	Total this year Total last year £ £ F01 F02
	5,566	5,613

	5,566	5,613

	1,379	918
	3,236	4,622
	292,935	241,162
	4,027	2,525
	829	876
	302,407	250,103

	156,392	130,151

	146,015	119,952

	151,580	125,565

	151,580	125,565

	142,948	116,569
	8,631	8,996

	151,580	125,565

Signature Date of approval

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

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

• Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); • and with* ✓ Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE); • and with the Charities Act.

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

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

1.2 Change in basis of accounting

No changes have been made

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

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

*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.*	*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	t i d d) h th b fit t th h it i bl tifi bl The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

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

Unrestricted restricted £ £ Analysis	Unrestricted restricted £ £ Analysis	This year Last year £ £	This year Last year £ £
Voluntary Income
Donations	201	201	511
Total		201	511

Investment Income
Bank Interest	37	37	3
Dividends	-	-	-
Total		37	3

Income from Charitable Activities
EarlyEducation Funding	294,381	294,381	292,292
Fees	120,715	120,715	78,216
Milk Refund	1,117	1,117	1,170
			-
2Yr Old Grant Funding	-	-	-
Childrens Playwear	91	91	183
Registration Fee	1,140	1,140	1,460
HolidayClub	-	-	-
Graduate Leader Fund	-	-	-
Total		417,445	373,321

Other Income
HMRCFurloughGrant	-	-	-
Total		-	-

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts.

Unrestricted Restricted This year Last year £ £ £ £ Analysis	Unrestricted Restricted This year Last year £ £ £ £ Analysis	Unrestricted Restricted This year Last year £ £ £ £ Analysis	Unrestricted Restricted This year Last year £ £ £ £ Analysis
Charitable Activities
Wages	308,928	308,928	300,829
Milk	1,747	1,747	1,944
Childrens Snacks	3,227	3,227	2,689
Childrens Uniforms	0	0	0
ChildrensPlayMaterials	106	106	317
National Insurance &Tax	7,853	7,853	7,499
Pension	4,340	4,340	3,919
Staff Training	1,560	1,560	420
Holiday ClubExpenses	0	0	0
Childrenswork/Photos	0	0	0
GraduateLeader Fund	0	0	0
Childrens Activities	1,509	1,509	1,417
Sensory/Outside PlayArea	0	0	0
Total	329,268	329,268	319,034

Governance Costs
Stationery	5,285	5,285	4,632
Postage & Carriage	236	236	192
Total	5,521	5,521	4,824

Grants & Donations
Presentations	0	0	3
Total	0	0	3

Other Costs
Staff Expenses	0	0	0
Staff Party /Bonus	1,067	1,067	1,498
CommitteeExpenses	0	0	0
CleaningMaterial	3,825	3,825	4,146
Cleaning	9,493	9,493	10,122
Office Requirements / Refreshments	282	282	158
Work Wear	655	655	832
ExpendableProperty	0	0	0
OFSTED Registration	50	50	50
Advertising	0	0	0
Recruitment Expenses	0	0	0
Audit & AccountancyFees	720	720	660
Rent	15,250	15,250	15,250
Rates	1,541	1,541	162
Gas	7,141	7,141	1,241
Electricity	1,825	1,825	1,412
Refuge	1,839	1,839	1,914
Legal Fees	0	0	0
Professional Fees	0	0	0
Bank Charges	146	146	84
Classroom Maint	687	687	763
Telephone & Internet	1,344	1,344	1,104
Insurance Premium	1,728	1,728	1,559
Accounts Package	3,067	3,067	3,019
Service Charge	0	0	0
Rental	0	0	0
Special Education Needs	0	0	0
IT Services	308	308	484
Subscriptions	86	86	123
CRBChecks	225	225	464
Health & Safety	573	573	628
Repair & Maint	610	610	1,514
Total	52,460	52,460	47,188

Exceptional Expenditure
COVID staff cover	0	0	2869
	0	0	2869

Internal Transfers
PropertyDepreciation	3,092	3,092	2,875
BadDebt	460	460	0
Write Off	503	503	205
Total	4,054	4,054	3,080

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Section C Notes to the accounts (cont)

Note 5 Details of certain items of expenditure

5.1 Trustee expenses

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

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

5.2 Fees for examination or audit of the accounts

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

*appropriate box(es).*
Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year £	Last year £
	720	660
	None	None

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Section C Notes to the accounts (cont)

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

6.1 Staff Costs

Office Classrooms Total 6.2 Average number of full-time equivalent employees in the year Gross wages, salaries and benefits in kind Employer’s National Insurance costs Total staff costs Pension costs	This year £	Last year £
	308,928	300,829
	7,853	7,499
	4,340	3,919

	321,121	312,247

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

6.3 Defined contribution pension scheme

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

None in operation

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

	This year	Last year
	£	£

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Section C Notes to the accounts (cont)

Note7 Grantmaking

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

7.1 Total value of grants

7.1 Total value of grants
Purpose for whichgrants made	Grants to Total amount	Grants to Total amount
	£	£
Not 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	13,561	9,113	23,656
-	-	2,561	484	3,044
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	16,122	9,597	26,700

8.2 Accumulated depreciation and impairment provisions

SL	SL	SL	SL	SL
25%	25%	25%	25%
548	434	9,321	7,740	18,043
-	-	2,517	575	3,092
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	11,838	8,315	21,135

-	-	4,240	1,373	5,613
-	-	4,284	1,282	5,566

8.4 Revaluation

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

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

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

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Section C Notes to the accounts (cont)

Note 9 Investment assets

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

9.1 Fixed assets investments

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

Please provide below:

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

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

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

9.4 Material investment holdings

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

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

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Section C Notes to the accounts (cont)

Note 10 Debtors and prepayments

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

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
3,236	4,622		0
0	0	0	0
0	0	0	0
4,856	3,401	0	0
8,092	8,023	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
2,843	2,018	0	0
0	0	0	0
460	1,824	0	0
153,089	126,309	0	0
156,392	130,151	0	0

11.2 Security over assets

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

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Section C Notes to the accounts (cont)

Note 12 Endowment and restricted income funds

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

12.1 Funds held

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

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

Fund Name Type PE, EE , R or other Purpose and restrictions	Fund Name Type PE, EE , R or other Purpose and restrictions	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	-2,937	-	-	-	-	-2,937
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	8,631	-	-	-	-	8,631

12.3 Transfers between funds

Please give details of any transfers between funds.

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

12.4 Analysis of net assets between funds

12.4 Analysis of net assets between funds
Fixed assets Investments Net current assets Creditors due in more than one year and provisions Total net assets	Unrestricted funds £	Restricted funds £	Endowed funds £	Total £
	5,566	-	-	5,566
	-	-	-	-
	293,775	8,631	-	302,407
	156,392	-	-	156,392
	142,948	8,631	-	151,580

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Section C Notes to the accounts (cont)

Note 13 Transactions with related parties

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

13.1 Remuneration and benefits

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

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

13.2 Loans

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

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

13.3 Other transaction(s) with trustees or related parties

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

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

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Section C Notes to the accounts (cont)

Note 14 Additional Disclosures

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

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

I report on the accounts of the Charity for the period ended 31 August 2022, 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: 29 June 2023

	Poperinghe Pre School	Poperinghe Pre School	Poperinghe Pre School	Charity No (if any)	1061413	CC39a
	Annual accounts for the year
	Year start date	Sep-21	To	Year end date	Aug-22

Section A	Statement of financial activities Section A
Descriptions by natural category Note Incoming resources (Note 3) Donations, legacies and Grants Interest and dividends fees for charitable services Other Income S01 Resources expended (Notes 4-7) Wages, salaries, pensions and NI Telephone postage and stationery Donations and Grants Other Costs Depreciation Repairs and maintenance S02 S03 S04 S05 S06 S07 S08 S09 S10 Gains and losses on investment assets *Net movement in funds* Total funds brought forward *Total funds carried forward* *Gross transfers between funds* *Net incoming/(outgoing) resources* *before other recognised* *gains/(losses)* Other recognised gains/(losses) Gains and losses on revaluation of fixed assets for the charity’s own use *Total incoming resources* *Total resources expended* *Net incoming/(outgoing) resources* *before transfers*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		201	-	-	201	511
		37	-	-	37	3
		417,445	-	-	417,445	373,321
		-	3,564	-	3,564	1,655
		417,683	3,564	-	421,247	375,490

		321,120	-	-	321,120	312,247
		6,865	-	-	6,865	5,928
		-	-	-	-	-
		59,616	3,929	-	63,545	58,026
		3,092			3,092	2,875
		610	-	-	610	1,514
		391,304	3,929	-	395,233	380,590
		26,379	365 -	-	26,015	5,100 -
		-	-	-	-	-
		26,379	365 -	-	26,015	5,100 -

		-	-	-	-	-
		-	-	-	-	-
		26,379	365 -	-	26,015	5,100 -
		116,569	8,996	-	125,565	130,665
		142,948	8,631	-	151,580	125,565

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Section B Balance sheet

Note B01 B03 B04 B05 B06 B08 B09 B10 B11 B12 B15 B18 B20	Total this year Total last year £ £ F01 F02	Total this year Total last year £ £ F01 F02
	5,566	5,613

	5,566	5,613

	1,379	918
	3,236	4,622
	292,935	241,162
	4,027	2,525
	829	876
	302,407	250,103

	156,392	130,151

	146,015	119,952

	151,580	125,565

	151,580	125,565

	142,948	116,569
	8,631	8,996

	151,580	125,565

Signature Date of approval

CC17a (Excel)

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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:

-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)

19/06/2023

Section C Notes to the accounts (cont)

Note 2 Accounting policies

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

*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.*	*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	t i d d) h th b fit t th h it i bl tifi bl The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

CC17a (Excel)

19/06/2023

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	201	201	511
Total		201	511

Investment Income
Bank Interest	37	37	3
Dividends	-	-	-
Total		37	3

Income from Charitable Activities
EarlyEducation Funding	294,381	294,381	292,292
Fees	120,715	120,715	78,216
Milk Refund	1,117	1,117	1,170
			-
2Yr Old Grant Funding	-	-	-
Childrens Playwear	91	91	183
Registration Fee	1,140	1,140	1,460
HolidayClub	-	-	-
Graduate Leader Fund	-	-	-
Total		417,445	373,321

Other Income
HMRCFurloughGrant	-	-	-
Total		-	-

CC17a (Excel)

19/06/2023

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts.

Unrestricted Restricted This year Last year £ £ £ £ Analysis	Unrestricted Restricted This year Last year £ £ £ £ Analysis	Unrestricted Restricted This year Last year £ £ £ £ Analysis	Unrestricted Restricted This year Last year £ £ £ £ Analysis
Charitable Activities
Wages	308,928	308,928	300,829
Milk	1,747	1,747	1,944
Childrens Snacks	3,227	3,227	2,689
Childrens Uniforms	0	0	0
ChildrensPlayMaterials	106	106	317
National Insurance &Tax	7,853	7,853	7,499
Pension	4,340	4,340	3,919
Staff Training	1,560	1,560	420
Holiday ClubExpenses	0	0	0
Childrenswork/Photos	0	0	0
GraduateLeader Fund	0	0	0
Childrens Activities	1,509	1,509	1,417
Sensory/Outside PlayArea	0	0	0
Total	329,268	329,268	319,034

Governance Costs
Stationery	5,285	5,285	4,632
Postage & Carriage	236	236	192
Total	5,521	5,521	4,824

Grants & Donations
Presentations	0	0	3
Total	0	0	3

Other Costs
Staff Expenses	0	0	0
Staff Party /Bonus	1,067	1,067	1,498
CommitteeExpenses	0	0	0
CleaningMaterial	3,825	3,825	4,146
Cleaning	9,493	9,493	10,122
Office Requirements / Refreshments	282	282	158
Work Wear	655	655	832
ExpendableProperty	0	0	0
OFSTED Registration	50	50	50
Advertising	0	0	0
Recruitment Expenses	0	0	0
Audit & AccountancyFees	720	720	660
Rent	15,250	15,250	15,250
Rates	1,541	1,541	162
Gas	7,141	7,141	1,241
Electricity	1,825	1,825	1,412
Refuge	1,839	1,839	1,914
Legal Fees	0	0	0
Professional Fees	0	0	0
Bank Charges	146	146	84
Classroom Maint	687	687	763
Telephone & Internet	1,344	1,344	1,104
Insurance Premium	1,728	1,728	1,559
Accounts Package	3,067	3,067	3,019
Service Charge	0	0	0
Rental	0	0	0
Special Education Needs	0	0	0
IT Services	308	308	484
Subscriptions	86	86	123
CRBChecks	225	225	464
Health & Safety	573	573	628
Repair & Maint	610	610	1,514
Total	52,460	52,460	47,188

Exceptional Expenditure
COVID staff cover	0	0	2869
	0	0	2869

Internal Transfers
PropertyDepreciation	3,092	3,092	2,875
BadDebt	460	460	0
Write Off	503	503	205
Total	4,054	4,054	3,080

CC17a (Excel)

19/06/2023

Section C Notes to the accounts (cont)

Note 5 Details of certain items of expenditure

5.1 Trustee expenses

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

5.2 Fees for examination or audit of the accounts

*appropriate box(es).*
Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year £	Last year £
	720	660
	None	None

CC17a (Excel)

19/06/2023

Section C Notes to the accounts (cont)

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

6.1 Staff Costs

Office Classrooms Total 6.2 Average number of full-time equivalent employees in the year Gross wages, salaries and benefits in kind Employer’s National Insurance costs Total staff costs Pension costs	This year £	Last year £
	308,928	300,829
	7,853	7,499
	4,340	3,919

	321,121	312,247

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

6.3 Defined contribution pension scheme

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

None in operation

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

	This year	Last year
	£	£

CC17a (Excel)

19/06/2023

Section C Notes to the accounts (cont)

Note7 Grantmaking

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

7.1 Total value of grants

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

7.2Grants made to institutions

Names of institutions	Purpose	Total amount of grants paid £

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

CC17a (Excel)

19/06/2023

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	13,561	9,113	23,656
-	-	2,561	484	3,044
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	16,122	9,597	26,700

8.2 Accumulated depreciation and impairment provisions

SL	SL	SL	SL	SL
25%	25%	25%	25%
548	434	9,321	7,740	18,043
-	-	2,517	575	3,092
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	11,838	8,315	21,135

-	-	4,240	1,373	5,613
-	-	4,284	1,282	5,566

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)

19/06/2023

Section C Notes to the accounts (cont)

Note 9 Investment assets

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

9.1 Fixed assets investments

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

Please provide below:

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

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

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

9.4 Material investment holdings

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

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

CC17a (Excel)

19/06/2023

Section C Notes to the accounts (cont)

Note 10 Debtors and prepayments

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

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
3,236	4,622		0
0	0	0	0
0	0	0	0
4,856	3,401	0	0
8,092	8,023	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
2,843	2,018	0	0
0	0	0	0
460	1,824	0	0
153,089	126,309	0	0
156,392	130,151	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)

19/06/2023

Section C Notes to the accounts (cont)

Note 12 Endowment and restricted income funds

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

12.1 Funds held

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

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

Fund Name Type PE, EE , R or other Purpose and restrictions	Fund Name Type PE, EE , R or other Purpose and restrictions	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	-2,937	-	-	-	-	-2,937
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	8,631	-	-	-	-	8,631

12.3 Transfers between funds

Please give details of any transfers between funds.

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

12.4 Analysis of net assets between funds

12.4 Analysis of net assets between funds
Fixed assets Investments Net current assets Creditors due in more than one year and provisions Total net assets	Unrestricted funds £	Restricted funds £	Endowed funds £	Total £
	5,566	-	-	5,566
	-	-	-	-
	293,775	8,631	-	302,407
	156,392	-	-	156,392
	142,948	8,631	-	151,580

CC17a (Excel)

19/06/2023

Section C Notes to the accounts (cont)

Note 13 Transactions with related parties

13.1 Remuneration and benefits

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

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

13.2 Loans

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

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

13.3 Other transaction(s) with trustees or related parties

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

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

CC17a (Excel)

19/06/2023

Section C Notes to the accounts (cont)

Note 14 Additional Disclosures

CC17a (Excel)

19/06/2023

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 2022, which includes the Statement of Financial Activities, the Balance Sheet, and the notes to the accounts.

Respective responsibilities of trustees and examiner

• 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