REGISTERED CHARITY NUMBER: 1063353 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 ## FOR BURGOYNE HEIGHTS PRE-SCHOOL Higson & Co (Deal) Ltd 45 Queen Street Deal Kent CT14 6EY BURGOYNE HEIGHTS PRE-SCHOOL CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 |||Page|| |---|---|---|---| |Report of the Trustees|1|to|2| |Independent Examiner's Report||3|| |Statement of Financial Activities||4|| |Balance Sheet||5|| |Notes to the Financial Statements|6|to|11| |Detailed Statement of Financial Activities|12|to|13| BURGOYNE HEIGHTS PRE-SCHOOL ## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022 The trustees present their report with the financial statements of the charity for the year ended 30 June 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## OBJECTIVES AND ACTIVITIES ## Public benefit The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission. ## ACHIEVEMENT AND PERFORMANCE ## Charitable activities Public/Community benefits are that the play group supports local and military families, who's parent/s serve in the UK and abroad, and the rural villages surrounding the town of Dover. The play group supports volunteers wishing to gain work experience and also helps others to gain NVQ qualifications, who seek a career in early years education. ## FINANCIAL REVIEW ## Financial position The statement of financial activities reports net incoming resources during the 2021/22 accounting year of -£8,542 and total funds of £70,964 at the year end. The Trustees have decided that it is unnecessary for the scheme to hold reserves and that all funds held should be used in the pursuance of the charity's objectives. ## Going concern The accounts have been prepared on a going concern basis as no material uncertainties exist as to it's ability to be considered as such. ## STRUCTURE, GOVERNANCE AND MANAGEMENT ## Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The governing document is the Pre-School Learning Alliance Constitution 2011 providing early years education for children under statutory school age. As an early years educator the pre-school is in receipt of early years funding from our local authority. This provides families 15 to 30 funded hours per week commencing from the term after the child turns 3 years old. Families with 2 year olds who fit the criteria can also apply for up to 15 hours a week. The aim of the pre-school is to provide quality care and education to ALL young children, and to be inclusive of cultures and beliefs facilitated by trained early years educators who follow the guidance EYFs curriculum. The pre-school has a strong sustainable ethos and follows the stipulated laws of redundancy and pensions. ## REFERENCE AND ADMINISTRATIVE DETAILS ## Registered Charity number 1063353 ## Principal address Community Centre, Alamein Close Burgoyne Heights Guston Dover Kent CT15 5LY ## Trustees ## Independent Examiner Higson & Co (Deal) Ltd 45 Queen Street Deal Kent CT14 6EY Page 1 BURGOYNE HEIGHTS PRE-SCHOOL ## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022 Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ Trustee Page 2 ## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BURGOYNE HEIGHTS PRE-SCHOOL ## Independent examiner's report to the trustees of Burgoyne Heights Pre-School I report to the charity trustees on my examination of the accounts of Burgoyne Heights Pre-School (the Trust) for the year ended 30 June 2022. ## Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Higson & Co (Deal) Ltd did not examine the accounts for the year ended 30 June 2021 but as part of the examination for the year ended 30 June 2022 have reviewed all opening balances. Mr D J Mapley FCCA Higson & Co (Deal) Ltd 45 Queen Street Deal Kent CT14 6EY Date: ............................................. Page 3 ## BURGOYNE HEIGHTS PRE-SCHOOL ## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2022 |Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
8,166
Charitable activities
Preschool
71,368
Other trading activities
2
230
Investment income
3
3
Total
79,767
EXPENDITURE ON
Charitable activities
Preschool
87,020
Other
1,289
Total
88,309
NET INCOME/(EXPENDITURE)
(8,542)
RECONCILIATION OF FUNDS
Total funds brought forward
77,901
TOTAL FUNDS CARRIED FORWARD
69,359|Restricted
Fund
£
-
-
-
-
-
-
284
284
(284)
1,889
1,605|2022
Total
funds
£
8,166
71,368
230
3
79,767
87,020
1,573
88,593
(8,826)
79,790
70,964|2021
Total
funds
£
17,262
93,971
147
5
111,385
117,200
1,707
118,907
(7,522)
87,312
79,790| |---|---|---|---| The notes form part of these financial statements Page 4 ## BURGOYNE HEIGHTS PRE-SCHOOL ## BALANCE SHEET 30 JUNE 2022 |Unrestricted
Restricted
fund
Fund
Notes
£
£
FIXED ASSETS
Tangible assets
6
7,307
1,605
CURRENT ASSETS
Debtors
7
366
-
Cash at bank and in hand
69,440
-
69,806
-
CREDITORS
Amounts falling due within one year
8
(7,754)
-
NET CURRENT ASSETS
62,052
-
TOTAL ASSETS LESS CURRENT
LIABILITIES
69,359
1,605
NET ASSETS
69,359
1,605
FUNDS
9
Unrestricted funds
Restricted funds:
Restricted Fund
TOTAL FUNDS|2022
Total
funds
£
8,912
366
69,440
69,806
(7,754)
62,052
70,964
70,964
69,359
1,605
70,964|2021
Total
funds
£
9,654
159
81,638
81,797
(11,661)
70,136
79,790
79,790
77,901
1,889
79,790| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. Trustee The notes form part of these financial statements Page 5 BURGOYNE HEIGHTS PRE-SCHOOL ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 ## 1. ACCOUNTING POLICIES ## Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ## Taxation The charity is exempt from tax on its charitable activities. ## Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. ## Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. continued... Page 6 BURGOYNE HEIGHTS PRE-SCHOOL ## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022 ## 2. OTHER TRADING ACTIVITIES |OTHER TRADING ACTIVITIES||| |---|---|---| ||2022|2021| ||£|£| |Fundraising events|230|85| |Photographs|-|62| ||230|147| |INVESTMENT INCOME||| ||2022|2021| ||£|£| |Deposit account interest|3|5| ## 3. INVESTMENT INCOME ## 4. TRUSTEES' REMUNERATION AND BENEFITS There were no trustees' remuneration or other benefits for the year ended 30 June 2022 nor for the year ended 30 June 2021. ## Trustees' expenses There were no trustees' expenses paid for the year ended 30 June 2022 nor for the year ended 30 June 2021. ## 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
17,262
Charitable activities
Preschool
93,971
Other trading activities
147
Investment income
5
Total
111,385
EXPENDITURE ON
Charitable activities
Preschool
117,200
Other
1,372
Total
118,572
NET INCOME/(EXPENDITURE)
(7,187)
RECONCILIATION OF FUNDS
Total funds brought forward
85,088
TOTAL FUNDS CARRIED FORWARD
77,901|Restricted
Fund
£
-
-
-
-
-
-
335
335
(335)
2,224
1,889|Total
funds
£
17,262
93,971
147
5
111,385
117,200
1,707
118,907
(7,522)
87,312
79,790| |---|---|---| continued... Page 7 BURGOYNE HEIGHTS PRE-SCHOOL ## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022 ## 6. TANGIBLE FIXED ASSETS |6.|TANGIBLE FIXED ASSETS|||||| |---|---|---|---|---|---|---| |||||||Plant and| |||||||machinery| |||||||£| ||COST|||||| ||At 1 July 2021|||||42,470| ||Additions|||||831| ||At 30 June 2022|||||43,301| ||DEPRECIATION|||||| ||At 1 July 2021|||||32,816| ||Charge for year|||||1,573| ||At 30 June 2022|||||34,389| ||NET BOOK VALUE|||||| ||At 30 June 2022|||||8,912| ||At 30 June 2021|||||9,654| |7.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|||||| |||||2022||2021| |||||£||£| ||Trade debtors|||278||159| ||Prepayments and accrued income|||88||-| |||||366||159| |8.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|||||| |||||2022||2021| |||||£||£| ||Trade creditors||||-|11,661| ||Other creditors|||7,754||-| |||||7,754||11,661| |9.|MOVEMENT IN FUNDS|||||| |||||Net||| |||||movement||At| |||At|1.7.21|in funds||30.6.22| ||||£|£||£| ||Unrestricted funds|||||| ||General fund|77,901||(8,542)||69,359| ||Restricted funds|||||| ||Restricted Fund||1,889|(284)||1,605| ||TOTAL FUNDS|79,790||(8,826)||70,964| continued... Page 8 ## BURGOYNE HEIGHTS PRE-SCHOOL ## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022 ## 9. MOVEMENT IN FUNDS - continued Net movement in funds, included in the above are as follows: |Incoming
resources
£
Unrestricted funds
General fund
79,767
Restricted funds
Restricted Fund
-
TOTAL FUNDS
79,767
Comparatives for movement in funds
At 1.7.20
£
Unrestricted funds
General fund
85,088
Restricted funds
Restricted Fund
2,224
TOTAL FUNDS
87,312
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
111,385
Restricted funds
Restricted Fund
-
TOTAL FUNDS
111,385|Resources
Movement
expended
in funds
£
£
(88,309)
(8,542)
(284)
(284)
(88,593)
(8,826)
Net
movement
At
in funds
30.6.21
£
£
(7,187)
77,901
(335)
1,889
(7,522)
79,790
Resources
Movement
expended
in funds
£
£
(118,572)
(7,187)
(335)
(335)
(118,907)
(7,522)| |---|---| continued... Page 9 ## BURGOYNE HEIGHTS PRE-SCHOOL ## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022 ## 9. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1.7.20|in funds|30.6.22| ||£|£|£| |Unrestricted funds|||| |General fund|85,088|(15,729)|69,359| |Restricted funds|||| |Restricted Fund|2,224|(619)|1,605| |TOTAL FUNDS|87,312|(16,348)|70,964| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |Unrestricted funds|||| |General fund|191,152|(206,881)|(15,729)| |Restricted funds|||| |Restricted Fund|-|(619)|(619)| |TOTAL FUNDS|191,152|(207,500)|(16,348)| Restricted Funds are represented by the net book value of fixed assets purchased by individual grant funders in previous years as follows: Kent Community Foundation Fund - £519 (2021 - £611) Jack Hewitt Fund - £37 (2021 - £43) Royal Ghurka Regiment Fund - £555 (2021 - £653) Kent County Council Fund - No1 - £286 (2021 - £337) Dover District Council Fund - £51 (2021 - £60) Kent County Council Fund - No4 - £157 (2021 - £185) Total - £1,605 (2021 - £1,889) In addition, income from KCC regarding child funding has been reallocated from restricted funds (as previously allocated in 2021 )as this is in regard of free child place funding and is therefore part of the normal charitable activity. continued... Page 10 BURGOYNE HEIGHTS PRE-SCHOOL ## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022 ## 10. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 June 2022. ## 11. ACCRUED EXPENSES Within the Accrued Expenses for the year is £7,738.25 of rent. This is due to the DIO reviewing the rent level due to the impact of COVID 19 on the Charity. The pre-school as made an accrual for this amount, and has transferred the regular rent payable figure to it's savings account. Page 11 BURGOYNE HEIGHTS PRE-SCHOOL ## DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2022 |DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2022||| |---|---|---| |INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Donations
Grants
Other trading activities
Fundraising events
Photographs
Investment income
Deposit account interest
Charitable activities
Child income
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Other operating leases
Insurance
Telephone
Postage and stationery
Advertising
Sundry
Preschool purchases
Trips
Repairs & renewals
Software licences
Staff training
Sports coaching
Other
Plant and machinery
Support costs
Finance
Bank charges|2022
£
1
-
8,165
8,166
230
-
230
3
71,368
79,767
72,539
448
860
4,583
1,050
972
91
545
394
1,696
277
269
1,120
578
630
86,052
1,573
104|2021
£
-
7,029
10,233| |||17,262
85
62| |||147
5
93,971| |||111,385
87,292
-
-
4,983
1,029
1,467
1,568
-
427
3,294
-
14,600
-
1,000
-| |||115,660
1,707
92| This page does not form part of the statutory financial statements Page 12 BURGOYNE HEIGHTS PRE-SCHOOL DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2022 |Finance
Governance costs
Accountancy and legal fees
Total resources expended
Net expenditure|2022
£
864
88,593
(8,826)|2021
£
1,448
118,907
(7,522)| |---|---|---| This page does not form part of the statutory financial statements Page 13