2023-08-31-accounts - Poperinghe Pre-School

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Trustees Report - AGM 8[th] November 2023

Firstly, thank you all for joining us this evening, I’m pretty sure we have met our required attendance numbers.

As a charity run pre-school there are certain compliances we have to adhere re to, which includes holding an annual AGM, as well as having a management committee of parent volunteers. The benefits of being a charity are huge, not only because of the financial aspect, for example we get an 80% reduction on our business rates, and pay a lesser amount in rent. This in turn allows us to keep our fees at a minimum and our adult to child ratio’s high. The very meaning of a Charity is a ‘not for profit’ organisation, meaning any profit we make does not line anyone’s pockets, it simply goes straight back into the pre-school benefiting no one else but your children.

Last year was no exception, which brought our cohort of what I really believe were our ‘covid’ children. We were very aware that our new arrivals had spent the first two years of their lives in a world that looked very different to normal, and only been introduced to the general public’s faces a few months before starting with us, due to facemasks being worn up until the End of January 22. This also meant they were unable to read facial cues from anyone other than their immediate family. Imagine being born into that world, and missing out on the early socialising skills that children naturally learn from. Our main role in Early Years, from the moment children start with us at 2, is to prepare them for their school life, so our daily routines emulate a school day from a very gentle start to what it will be like in reception by the time they leave us. We were aware that this cohort of children may take longer to settle, so we made some adaptations to our curriculum, ensured our adult/child ratios were as high as possible and set a budget that would enable us to fund these additions, and break even by the end of the year. We have a very healthy bank balance, so again, thanks to being ‘not for profit’ we were able fully support those children to ensure they were at the same stage as prior years before moving on to school. The two main changes made were putting a higher focus on personal, social and emotional development, and making our SENDco, Dorinda, what we call ‘supernumery’ which basically meant taking her out of the classroom so she could focus on her role of SENDco full time. This role, as far as we are concerned at Poperinghe, covers the needs of all children, whether it be supporting children and families through the process of a diagnosis or supporting those with one, to more temporary support, as with speech and language delay, Children who start with us with no English, particularly shy children, particularly emotional children or those who struggled to control their emotions etc. We were also fully aware that outside services such as Speech and Language was working with a huge waiting list having not been able to support children through covid, so we also funded a private speech and language therapist to do a ‘drop-in service’ for our families with concern. This was very well attended and both parents and practitioners were able to put advised strategies in place immediately while they waited for an appointment through the SALT team which at the time running at a 9month wait.

Our efforts in all areas worked incredibly well, and although we did see a difference when compared to previous years, the children just adapted and overcame any barriers they may have had in their first years, and were happy settled and growing in confidence and social skills. Then came January, and our visit from Ofsted….. two days into the new term and day two for 5 new staff members.

Obviously I speak for the whole team that we were gutted at not getting outstanding, as we had worked so hard to achieve it, but we are immensely proud of the report itself, and we gained outstanding in what we all feel is the most important section of all, which is the children’s personal development. And the new staff came back the next day! The one statement that the Ofsted Inspector did leave me a little rattled by however, was telling me at the end of the day that it was a

shame the inspection had happened when it did, as if we had been inspected a couple of months later the outcome could have been different. Incredibly frustrating as you can imagine hearing that when our next inspection will be in approximately six years and they keep raising the bar!

At least with our long-awaited inspection over we were able to fully focus on the most important part of our role, preparing the children leaving us for school, and by graduation day, they were all where they should be, resilient, confident and most definitely ready for reception. So quite a year, but a very successful one. And the budget? Well even that was on track, and we even made a profit…. A whole £2.00!

Thank you Gail Prewett

	Poperinghe Pre School	Poperinghe Pre School	Poperinghe Pre School	Charity No (if any)	1061413	CC39a
	Annual accounts for theyear
	Year start date	Sep-22	To	Year end date	Aug-23

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 *Gross transfers between funds* *Net incoming/(outgoing) resources* *before other recognised* *gains/(losses)* *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
		138	-	-	138	201
		731	-	-	731	37
		396,664	-	-	396,664	417,445
		-	4,129	-	4,129	3,564
		397,533	4,129	-	401,662	421,247

		341,520	-	-	341,520	321,120
		5,117	-	-	5,117	6,865
		-	-	-	-	-
		47,601	4,586	-	52,187	63,545
		2,702			2,702	3,092
		591	-	-	591	610
		397,531	4,586	-	402,117	395,233
		2	457 -	-	455 -	26,015
		-	-	-	-	-
		2	457 -	-	455 -	26,015

Other recognised gains/(losses)

Other recognised gains/(losses)
S06 S07 S08 S09 S10 Gains and losses on investment assets *Net movement in funds* Total funds brought forward *Total funds carried forward* Gains and losses on revaluation of fixed assets for the charity’s own use	-	-	-	-	-
	-	-	-	-	-
	2	457 -	-	455 -	26,015
	142,948	8,631	-	151,579	125,565
	142,950	8,174	-	151,124	151,580

CC17a (Excel)

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Section B Balance sheet Total thls year Total last year Fixed assets Tangible assets Investments F01 F02 (Note 8) (Note 9) rotal fixed assets B03 804 Current assets Stock and work in progress Debtors (Note 101 Cash at bank and in hand Prepayments Accrued Income 1,379 3,236 ,935 4.027 829 B( 1,382 80, ,268 808 Total curnt assets B09 Creditors- amounts falling due wlthln one year {Note 111 810 156.392 Net Current assets/(liabilities) B11 Total assets less current liabiliTties B12 Net assets B15 Funds of the Charity Total unrestricted funds Restricted income funds {Note 121 142.950 8.174 142.948 8.631 818 Total fund5 B20 1.124 Signed by one or two trLEStees on behaLf of all the Iruslees S¢gnatur8 Date of approval CC17a (Excell 21W2024

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

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

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

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

1.2 Change in basis of accounting

No changes have been made

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

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

INCOMING RESOURCES

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

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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

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

Unrestricted restricted £ £ Analysis	Unrestricted restricted £ £ Analysis	This year Last year £ £	This year Last year £ £
Voluntary Income
Donations	138	138	201
Total		138	201

Investment Income
Bank Interest	731	731	37
Dividends	-	-	-
Total		731	37

Income from Charitable Activities
EarlyEducation Funding	282,161	282,161	294,381
Fees	88,096	88,096	120,715
Milk Refund	1,694	1,694	1,117

SEN support funding	23,230	23,230	-
Childrens Playwear	123	123	91
Registration Fee	1,360	1,360	1,140
Holiday Club	-	-	-
Graduate Leader Fund	-	-	-
Total		396,664	417,445

Other Income
HMRC Furlough Grant	-	-	-
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	325,475	325,475	308,928
Milk	1,942	1,942	1,747
Childrens Snacks	3,225	3,225	3,227
Childrens Uniforms	0	0	0
Childrens PlayMaterials	64	64	106
National Insurance & Tax	10,837	10,837	7,853
Pension	5,208	5,208	4,340
Staff Training	464	464	1,560
Holiday Club Expenses	0	0	0
Childrens work / Photos	0	0	0
Graduate Leader Fund	0	0	0
Childrens Activities	860	860	1,509
Sensory/Outside PlayArea	0	0	0
Total	~~348,075~~	~~348,075~~	~~329,268~~

Governance Costs
Stationery	2,924	2,924	5,285
Postage & Carriage	185	185	236
Total	3,109	3,109	5,521

Grants & Donations
Presentations	100	100	0
Total	~~100~~	~~100~~	~~0~~

Other Costs
Staff Expenses	0	0	0
Staff Party / Bonus	1,226	1,226	1,067
Committee Expenses	0	0	0
Cleaning Material	3,829	3,829	3,825
Cleaning	9,491	9,491	9,493
Office Requirements / Refreshments	173	173	282
Work Wear	1,279	1,279	655
Expendable Property	0	0	0
OFSTED Registration	50	50	50
Advertising	0	0	0
Recruitment Expenses	0	0	0
Audit & Accountancy Fees	700	700	720
Rent	15,250	15,250	15,250
Rates	2,684	2,684	1,541
Gas	(4,900)	(4,900)	7,141
Electricity	2,100	2,100	1,825
Refuge	2,176	2,176	1,839
Legal Fees	0	0	0
Professional Fees	0	0	0
Bank Charges	67	67	146
Classroom Maint	346	346	687
Telephone & Internet	2,008	2,008	1,344
Insurance Premium	1,936	1,936	1,728
Accounts Package	3,244	3,244	3,067
Service Charge	0	0	0
Rental	0	0	0
Special Education Needs	0	0	0
IT Services	186	186	308
Subscriptions	120	120	86
CRB Checks	424	424	225
Health & Safety	565	565	573
Repair & Maint	591	591	610
Total	~~43,545~~	~~43,545~~	~~52,459~~

Exceptional Expenditure
COVID staff cover	0	0	0
	0	0	0

Internal Transfers
Property Depreciation	2,702	2,702	3,092
Bad Debt	0	0	460
Write Off	0	0	503
~~Total~~	~~2,702~~	~~2,702~~	~~4,054~~

CC17a (Excel)

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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 £
	770	720
	None	None

CC17a (Excel)

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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

nd Total staff costs	This year £	Last year £
	325,475	308,928
	10,837	7,853
	5,208	4,340

	341,520	321,121

nt employees in the year	This year Number	Last year Number
Office	3	2
Classrooms	19	20
Total	22	22

Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs

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)

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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

*part of the charitable activities undertaken.* 7.1 Total value of grants
Purpose for whichgrants made	~~Grants to~~ Total amount	~~Grants to~~ Total amount
	£	£
Not considered material	-	-
*Total*	-	-

7.2Grants made to institutions

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

*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	16,122	9,597	26,701
-	-	734	318	1,052
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	16,856	9,915	27,753
548	434	11,838	8,315	21,135
-	-	2,065	637	2,702
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	13,903	8,952	23,837

-	-	4,284	1,282	5,566
-	-	2,953	963	3,916

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)

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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

Section C Notes to the accounts Note 9 Investment assets *Please complete this note if the charity has any investment assets.* 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.

the value of the charity’s total investments) please provide details.
Investment held	Market value at year end
	£
	-
	-
	-
	-
Total	-

CC17a (Excel)

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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 £
1,382	3,236		0
0	0	0	0
0	0	0	0
5,053	4,856	0	0
6,435	8,092	0	0

Note 11 Creditors and accruals

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

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 after more than oneyear
	This year £	Last year £	This year £	Last year £
	0	0	0	0
	1,286	2,843	0	0
	0	0	0	0
	0	460	0	0
	140,271	153,089	0	0
	141,557	156,392	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	- 3,394	-	-	-	-	- 3,394
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	8,174	-	-	-	-	8,174

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

Unrestricted funds £	Restricted funds £	Endowed funds £	Total £
3,916	-	-	3,916
-	-	-	-
280,591	8,174	-	288,765
141,557	-	-	141,557
142,950	8,174	-	151,124

CC17a (Excel)

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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.

CC17a (Excel)

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

I report on the accounts of the Charity for the period ended 31 August 2023, 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: 28 June 2024

	Poperinghe Pre School	Poperinghe Pre School	Poperinghe Pre School	Charity No (if any)	1061413	CC39a
	Annual accounts for theyear
	Year start date	Sep-22	To	Year end date	Aug-23

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 *Gross transfers between funds* *Net incoming/(outgoing) resources* *before other recognised* *gains/(losses)* *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
		138	-	-	138	201
		731	-	-	731	37
		396,664	-	-	396,664	417,445
		-	4,129	-	4,129	3,564
		397,533	4,129	-	401,662	421,247

		341,520	-	-	341,520	321,120
		5,117	-	-	5,117	6,865
		-	-	-	-	-
		47,601	4,586	-	52,187	63,545
		2,702			2,702	3,092
		591	-	-	591	610
		397,531	4,586	-	402,117	395,233
		2	457 -	-	455 -	26,015
		-	-	-	-	-
		2	457 -	-	455 -	26,015

Other recognised gains/(losses)

Other recognised gains/(losses)
S06 S07 S08 S09 S10 Gains and losses on investment assets *Net movement in funds* Total funds brought forward *Total funds carried forward* Gains and losses on revaluation of fixed assets for the charity’s own use	-	-	-	-	-
	-	-	-	-	-
	2	457 -	-	455 -	26,015
	142,948	8,631	-	151,579	125,565
	142,950	8,174	-	151,124	151,580

CC17a (Excel)

21/06/2024

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)

21/06/2024

Section C Notes to the accounts (cont)

Note 2 Accounting policies

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

INCOMING RESOURCES

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

CC17a (Excel)

21/06/2024

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	138	138	201
Total		138	201

Investment Income
Bank Interest	731	731	37
Dividends	-	-	-
Total		731	37

Income from Charitable Activities
EarlyEducation Funding	282,161	282,161	294,381
Fees	88,096	88,096	120,715
Milk Refund	1,694	1,694	1,117

SEN support funding	23,230	23,230	-
Childrens Playwear	123	123	91
Registration Fee	1,360	1,360	1,140
Holiday Club	-	-	-
Graduate Leader Fund	-	-	-
Total		396,664	417,445

Other Income
HMRC Furlough Grant	-	-	-
Total		-	-

CC17a (Excel)

21/06/2024

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	325,475	325,475	308,928
Milk	1,942	1,942	1,747
Childrens Snacks	3,225	3,225	3,227
Childrens Uniforms	0	0	0
Childrens PlayMaterials	64	64	106
National Insurance & Tax	10,837	10,837	7,853
Pension	5,208	5,208	4,340
Staff Training	464	464	1,560
Holiday Club Expenses	0	0	0
Childrens work / Photos	0	0	0
Graduate Leader Fund	0	0	0
Childrens Activities	860	860	1,509
Sensory/Outside PlayArea	0	0	0
Total	~~348,075~~	~~348,075~~	~~329,268~~

Governance Costs
Stationery	2,924	2,924	5,285
Postage & Carriage	185	185	236
Total	3,109	3,109	5,521

Grants & Donations
Presentations	100	100	0
Total	~~100~~	~~100~~	~~0~~

Other Costs
Staff Expenses	0	0	0
Staff Party / Bonus	1,226	1,226	1,067
Committee Expenses	0	0	0
Cleaning Material	3,829	3,829	3,825
Cleaning	9,491	9,491	9,493
Office Requirements / Refreshments	173	173	282
Work Wear	1,279	1,279	655
Expendable Property	0	0	0
OFSTED Registration	50	50	50
Advertising	0	0	0
Recruitment Expenses	0	0	0
Audit & Accountancy Fees	700	700	720
Rent	15,250	15,250	15,250
Rates	2,684	2,684	1,541
Gas	(4,900)	(4,900)	7,141
Electricity	2,100	2,100	1,825
Refuge	2,176	2,176	1,839
Legal Fees	0	0	0
Professional Fees	0	0	0
Bank Charges	67	67	146
Classroom Maint	346	346	687
Telephone & Internet	2,008	2,008	1,344
Insurance Premium	1,936	1,936	1,728
Accounts Package	3,244	3,244	3,067
Service Charge	0	0	0
Rental	0	0	0
Special Education Needs	0	0	0
IT Services	186	186	308
Subscriptions	120	120	86
CRB Checks	424	424	225
Health & Safety	565	565	573
Repair & Maint	591	591	610
Total	~~43,545~~	~~43,545~~	~~52,459~~

Exceptional Expenditure
COVID staff cover	0	0	0
	0	0	0

Internal Transfers
Property Depreciation	2,702	2,702	3,092
Bad Debt	0	0	460
Write Off	0	0	503
~~Total~~	~~2,702~~	~~2,702~~	~~4,054~~

CC17a (Excel)

21/06/2024

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 £
	770	720
	None	None

CC17a (Excel)

21/06/2024

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

nd Total staff costs	This year £	Last year £
	325,475	308,928
	10,837	7,853
	5,208	4,340

	341,520	321,121

nt employees in the year	This year Number	Last year Number
Office	3	2
Classrooms	19	20
Total	22	22

Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs

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)

21/06/2024

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

*part of the charitable activities undertaken.* 7.1 Total value of grants
Purpose for whichgrants made	~~Grants to~~ Total amount	~~Grants to~~ Total amount
	£	£
Not considered material	-	-
*Total*	-	-

7.2Grants made to institutions

*institutions supported.*
Names of institutions	Purpose	Total amount of grants paid £

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

CC17a (Excel)

21/06/2024

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	16,122	9,597	26,701
-	-	734	318	1,052
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	16,856	9,915	27,753
548	434	11,838	8,315	21,135
-	-	2,065	637	2,702
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
548	434	13,903	8,952	23,837

-	-	4,284	1,282	5,566
-	-	2,953	963	3,916

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)

21/06/2024

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

Section C Notes to the accounts Note 9 Investment assets *Please complete this note if the charity has any investment assets.* 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.

the value of the charity’s total investments) please provide details.
Investment held	Market value at year end
	£
	-
	-
	-
	-
Total	-

CC17a (Excel)

21/06/2024

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 £
1,382	3,236		0
0	0	0	0
0	0	0	0
5,053	4,856	0	0
6,435	8,092	0	0

Note 11 Creditors and accruals

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

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 after more than oneyear
	This year £	Last year £	This year £	Last year £
	0	0	0	0
	1,286	2,843	0	0
	0	0	0	0
	0	460	0	0
	140,271	153,089	0	0
	141,557	156,392	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)

21/06/2024

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	- 3,394	-	-	-	-	- 3,394
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	8,174	-	-	-	-	8,174

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

Unrestricted funds £	Restricted funds £	Endowed funds £	Total £
3,916	-	-	3,916
-	-	-	-
280,591	8,174	-	288,765
141,557	-	-	141,557
142,950	8,174	-	151,124

CC17a (Excel)

21/06/2024

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)

21/06/2024

Section C Notes to the accounts (cont) Note 14 Additional Disclosures

CC17a (Excel)

21/06/2024

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 2023, 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

have not been met.

Lee Gardner FCA

Vale & West

Victoria House

26 Queen Victoria Street

Reading

RG1 1TG

Date: 28 June 2024