## **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)
21/06/2024
1
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
CC17a (Excel)
21/06/2024
3
## **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
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|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
5
## **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**|**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
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).**_
|**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)
21/06/2024
7
## **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
8
## **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_**||**-**|
CC17a (Excel)
21/06/2024
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 16,122 9,597 26,701
Additions
- - 734 318 1,052
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
Balance carried
forward
548 434 16,856 9,915 27,753
****Basis**
SL
SL
SL
SL
**** Rate**
25%
25%
25%
25%
Balance brought
forward
548 434 11,838 8,315 21,135
Depreciation charge
for year
- - 2,065 637 2,702
Impairment provisions - - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers*
- - - - -
Balance carried
forward
548 434 13,903 8,952 23,837
Brought forward
- - 4,284 1,282 5,566
Carried forward
- - 2,953 963 3,916
**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|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)
21/06/2024
10
## **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
11
## **Section C Notes to the accounts (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**
**£**|
||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
12
**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**
|**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**
**£**|
|---|---|---|---|---|
||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
13
## **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**|
||||||
||||||
CC17a (Excel)
21/06/2024
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)
21/06/2024
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 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
1
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
CC17a (Excel)
21/06/2024
3
## **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
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|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
5
## **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**|**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
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).**_
|**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)
21/06/2024
7
## **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
8
## **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_**||**-**|
CC17a (Excel)
21/06/2024
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 16,122 9,597 26,701
Additions
- - 734 318 1,052
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
Balance carried
forward
548 434 16,856 9,915 27,753
****Basis**
SL
SL
SL
SL
**** Rate**
25%
25%
25%
25%
Balance brought
forward
548 434 11,838 8,315 21,135
Depreciation charge
for year
- - 2,065 637 2,702
Impairment provisions - - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers*
- - - - -
Balance carried
forward
548 434 13,903 8,952 23,837
Brought forward
- - 4,284 1,282 5,566
Carried forward
- - 2,953 963 3,916
**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|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)
21/06/2024
10
## **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
11
## **Section C Notes to the accounts (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**
**£**|
||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
12
**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**
|**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**
**£**|
|---|---|---|---|---|
||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
13
## **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**|
||||||
||||||
CC17a (Excel)
21/06/2024
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)
21/06/2024
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 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**