The Charity Registration Number is :- 1064990
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Barlow Pre-School
Report and Accounts 31 July 2023
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Barlow Pre-School
Report and accounts for the year ended 31 July 2023
Contents
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| Page | ||
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| Charityinformation | 1 | |
| Trustees' Annual Report | 1 | |
| Statement ofdirectors’ responsibilities | 4 | |
| IndependentAccountant's Report | 5 | |
| Funds Statements:- | ||
| Statement of Financial Activities | 6 | |
| Balance sheet | 7 | |
| Notestotheaccounts | 8 |
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Barlow Pre-School
Trustees’ Annual Report for the year ended 31 July 2023
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The Trustees present their Report and Accounts for the year ended 31 July 2023,
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Reference and administrative details
The charity name.
The legal name of the charity is:- Barlow Pre-School.
The charity's areas operation and UK charitable registration.
The chantty is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1064990.
The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is constituted as an unincorporated charity, established by Trust Deed. There are no restrictions in the governing documents on the operation of the Charity or on its investment Powers other than those imposed by Charity Law. The trustees are all individuals. The principal operating address, telephone number, email and web addresses of the charity are:Barlow Village hall Millcross Lane, Barlow Derbyshire, S18 7TA Telephone 07719 991389 Email Address barlowpreschool@gmail.com Web address www.barlowpreschool.org.uk The Trustees in office on the date the report was approved were:J Botham - Chair L Hinchcliffe - Treasurer E Johnson - Secretary (appointed 17/10/22) F Rooker M Morton E Bointon L Bames (appointed 17/10/22) C Oldfield (appointed 17/10/22) S Leeson (appointed 17/10/22) The following persons served as Trustees during the year ended 31 July 2023 :- The trustees who served asa trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-. Appointed Resigned/Retired L Huddless 17/10/2022 S Briggs 17/10/2022 K.Hayles 17/10/2022 L Creswick 17/10/2022 At the Annual General Meeting C Oldfield, E Johnson and L Hinchcliffe retire as trustees.
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Barlow Pre-School Trustees’ Annual Report for the year ended 31 July 2023
Objects and activities of the charity
The objects of the Pre-School are to enhance the development and education of children under statutory school age irrespective of race, sex, or creed,
During the period we have been able to continue to provide a high standard of education and facilities for many children and we woul like to thank all staff, parents, carers, relations and friends for their continued hard work and assistance with the smooth running of Pre-School.
The main activities undertaken in relation to those purposes during the year. Activities undertaken to achieve this aim were similar to those undertaken in previous years and it is considered that the results and progress made during the year is consistent with the long-term aims of the Preschool and with the Charity Commissions guidance on public benefit. The Principal income for the Pre-School continues to be fees received from parents and local authorities, supplemented by donations and fund-raising efforts. Expenditure has been incurred at a level which ensures that staff-cover and training is maintained at all times, and that Pre-School is safe and well-equipped. Pre- School is staffed by a highly capable team with a range of qualifications, which results in a significant Proportion of the annual expenditure being incurred on wages, and is committed to maintaining staff training. The Pre-School currently occupies Barlow Village Hall, Barlow, Sheffield which is rented from Barlow Parish Council During the period we have been able to continue to provide a high standard of education and facilities for many children and we would like to thank all staff, parents, carers, relations and friends for their continued hard work and assistance with the smooth running of Pre-School.
The main activities undertaken during the year to further the charity’s purpose for the public benefit.
Pre-Schools work , whilst local in nature, benefits society at large through the education of young people and improving their awareness of the world around them. We also maintain close links with local schools and community which results in mutual support. We maintain some outdoor play area outside the Village Hall, which now includes the newly purchased Gazebo, and this available fro use by the community outside pre-School hours.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the
The main achievements and performance of the charity during the year.
Although fees and funding provide the core finance, during the period Pre-school continued with various fundraising efforts. These fundraising events have been well supported by parents, relatives and the local community.
During the period we continued to liaise with various Early Years and Educational bodies thus ensuring that the quality of Pre-School is maintained. Our monitoring ensures that the services provided and policies used maintain our high standards. We are happy to accommodate visitors, parents and trainees to demonstrate our working practices within the setting.
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Barlow Pre-School
Trustees’ Annual Report for the year ended 31 July 2023 Structure, governance and management of the charity
The methods used fo recruit and appoint new charity trustees.
The Pre-School is administered by the officers of the Management Committee consisting of volunteers, parents and other elected representatives in accordance with clause 10 of the charity's constitution. The Constitution allows for a minimum of 3 and maximum of 12 members and gives the Committee the power to apply funds received as they think fit for the benefit of the charitable objectives Members are elected at the Annual General Meeting for renewable terms of one year in accordance with clause 12 of the charity's constitution. The members of the Management Committee elected at the Annual General Meeting held on 17 October 2022 are detailed above On appointment, new members are made aware of the role and responsibilities of the committee together with the administrative procedures and aims of the charity.
Financial review
The charity's financial position at the end of the year ended 31 July 2023
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The financial position of the charity at 31 July 2023 and comparatives for the Prior period, as more fully
detailed in the accounts, can be summarised as follows:-
2023 2022
(2 £
Net income i1,528re es a 7,608
Unrestricted Revenue Funds available for the
general purposes of the charity 29,330 27,802
Total Funds 29,330 27,802
Financial review of the position at the reporting date, 31 July 2023 .
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The trustees consider the financial performance by the charity during the year to have been satisfactory. The surplus for the year represents income generated from principal funding sources less normal running costs. Pre-school and the Parish Council successfully applied for a grant of £9995 from the Lottery Fund. This was used to purchase a Gazebo for use by Pre-School and the local community and has been included in expenditure.
Policies on reserves and adequacy of assets available
It is considered prudent to maintain a level of reserves that will enable Pre-School to ensure a level of continuity and the ability to adjust to fluctuations in demand and other economic changes.
There are no restricted or designated funds at the balance sheet date and all unrestricted funds can be used at the discretion of the trustees, as referred to in the accounting policies. The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.The level of reserves is reviewed regularly by the trustees.
Details of The Independent Examiner
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Gillian Barrett Member of ICAEW GRS Accounting Ltd 17 Binley Brook Drive Newbold Chesterfield S41 8XN
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Barlow Pre-School
Trustees’ Annual Report for the year ended 31 July 2023
Statement of Trustees’ Responsibilities
The trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommendd Practice applicable to charities Preparing their accounts in accordance with the Financial reporting Standard applicable in the UK and Republic of Irelan (FRS 102) (effective 1 January 2019) In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity 8s at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
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~ to prepare the accounts in accordance with United Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Standards and applicable law).
~ select suitable accounting policies and apply them consistently;
~ make judgements and estimates that are reasonable and prudent;
~ prepare the financial statements on the going concem basis unless it is inappropriate
to presume that the charity will continue in business;
~ state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;
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The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial Position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees’ report, and the statutory responsibility of the Independent Examiner in relation to the Trustees’ feport is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial Statements.
Independent Examination
The financial records of the charity are regularly maintained and Management information is produced by the Treasurerat intervals during the economic year. The financial accounts are then produced to be independently examined. It is the intention of the committee to ask GRS Acccounting Ltd to undertake the examination of the forthcoming year end.
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This report was approved by the board of trustees on 4 October 2023.
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Joel Botham Trustee
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| FOO SE a TL LS FEI ES TT
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| Barlow Pre-School Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 July 2023 I report to the trustee on my examination of the accounts of the above charity for the year ended 31 July 2023 Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report As described on page 4, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view. The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Goveming Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination. Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:a) examine the financial statements of the charity under Section 145 of the Act; b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent Examiner's Statement, Report and Opinion Having satisfied myself that the financial statements of the charity are eligible for Independent Examination, | have completed my examination. | confirm that no matenal matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or the financial statements 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; have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
Ihave 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 financial statements to be reached. Signed:CAL,[2f-] 2 Gillian Barrett - Independent Examiner ICAEW GRS Accounting Ltd 17 Birley Brook Drive
Newbold
Chesterfield S41 8XN
This report was signed on 4 October 2023
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Barlow Pre-School - Statement of Financial Activities for the year ended 31 July 2023
Statement of Financial Activities for the year ended 31 July 2023
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|sorp|Current year|Current year|Current year|Prior Year|
|Ref|Unrestricted|Restricted|Total Funds|Total Funds|
|Funds|Funds|
|2023|2023|2023|2022|
|£|£|£|£|
|Income|&|Endowments|from:|
|Donations & Legacies|Al|10,460|-|10,460|900|
|Charitable|activities|A2|110,039|-|110,039|114,994|
|Other trading|activities|A3|2,212|-|2,212|4,056|
|Investments|A4|59|=|59|2|
|Total|income|A|122,770|-|122,770|119,953|
|Expenditure|on:|
|Raising|funds|B1|-|-|
|Charitable|-|2,166|
|activities|B2|121,242|-|121,242|110,179|
|Total expenditure|B|121,242|-|121,242|112,345|
|Net income for the year|1,528|-|1,528|7,608|
|Net income|after transfers|A-B-C|1,528|-|1,528|7,608|
|Net movement in funds|1,528|-|1,528|7,608|
|Reconciliation|of funds:-|E|
|Total funds brought forward|27,802|-|27,802|20,194|
|Total funds carried forward|29,330|:|29,330|27,802|
|The "SORP Ref indicated above|is the classification|of income set out in the formal SORP documents. As required|by|
|ParagraphSheet.|4.60 of the SORP, the|brought forward and|carried|forward funds above have been|agreed|to the|Balance|
|Agains separate and|losses. Statement of Total Recognised|Gains and Losses|is not required as this statement includes|all|recognised|
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All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
The notes attached on pages8 to 16 form an integral part of these accounts.
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Barlow Pre-School - Balance Sheet as at 31 July 2023
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|SORP|
|Note|Ref|2023|2022|
|£|£|
|Fixed|assets|A|
|Tangible|assets|8|A2|J|6|
|Current|assets|B|
|Stocks|B1|A00|A400|
|Debtors|10|B2|875|745|
|Cash|at bank|and|in|hand|B4|42,932|37,796|
|Total|current|assets|44,207|38,941|
|Creditors:|amounts|falling|due|within|
|one year|11|C1|(14,877)|(11,145)|
|Net|current|assets|29,330|27,796|
|The total net assets|of the|charity|29,330|27,802|
|The total|net|assets|of the|charity|are funded|by the funds|of the|charity,|as|follows:-|
|Restricted funds|2|-|
|Unrestricted|Funds|
|Unrestricted Revenue Funds|17|D3|29,330|27,802|
|29,330|27,802|
|Designated|Funds|2|=|
|Total charity funds|29,330|27,802|
|The “SORP|Ref|indicated|above|is|the|classification|of Balance|Sheet items|as|set out|in|the formal SORP|
|documents. As|required|by paragraph 4.60|of the SORP,|the|brought forward|and|carried forward|funds above|
|have|been|agreed|to|the SOFA..|
|The Trustees acknowledge their|responsibilities|for complying with the|requirements|of charity legislation|with|
|respect|to accounting|records|and|the|preparation|of accounts.|
|The charity is subject to|Independent|Examination|under charity|legislation,|and the|report of the|Independent|
|Examiner|is|on|page|5.|
|The|Trustees|are satisfied|that,|although|the charity is|not registered|under the Companies|Acts,|if|it were so|
|registered,|it would be eligible|to|prepare accounts|in accordance|with|the provisions|in|Part|15 of the Companies|
|Act 2006.|applicable|to companies|subject|to the small|companies|regime.|
|Joel|Botham|Lucy|Hinchcliffe|
|Chair|Treasurer|
|Approved|by|the|board|of trustees|on 4|October 2023|
|The notes attached on pages8|to|16 form|an|integral|part of these accounts.|
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Barlow Pre-School Notes to the Accounts for the year ended 31 July 2023
1 Policies relating to the production of the accounts.
Basis of preparation and accounting convention
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 with the exception of investments which are included at market value, as modified by the revaluation of certain assets. The accounts are prepared under the following accounting convention and include the results of the charity's operations which are described in the Trustees’ Report and all of which are continuing. The charity has taken advantage of the following disclosure exemption in preparing these financial Statements, as permitted byStatement FRS 102of 'The Cash FinancialFlows Reporting Standard applicable in the UK and Republic of Ireland’: -the requirements of Section 7
Going Concem
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The charitable activities are entirely dependent on Continuing local authority funding and additional fees receivable. As a
Consequence, the going concem basis is dependent on the future flow of these funding streams. After consideration of the
Current and expected levels of future activity the Trustees are satisfied that, at the time of approving the financial
Statements, itis appropriate to adopt the going concem basis in Preparing the financial statements. Other than these
matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concem.
Risks and future assumptions
The charity is a public benefit entity and the responsibility for the management and control of a charity rests with the trustee
body who meet throught the year to review key aspects of the running of Pre-School,identify any foreseeable risks to which
the charity us exposed and establish systems to mitigate these risks.
The main risks, Such as fluctuations in the number of children or lack of resources, are assessed frequently .
Policies relating to categories ofincome and incomerecognition.
Nature of income
All sources of income are accounted for gross, before deducting any related fees or costs. The principal sources of income
are Local Authority funding, fees, fundraising, donations and grants.
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|Income|recognition|
|thatAll incomethe|incomeis recognisedwill|be|received in the Statementand|the|amount of Financialcan|be Activitiesmeasuredonce thereliably. charity|has entitlement|to the funds,|it is probable|
|untilIncomethesubjectconditions to|termshave|beenand|conditionsmet.|which|must be|met|before|the|charity|is|entitled|to|the|resources is not|recognised|
|No|permanent|endowments|have|been|received|in|the|period.|
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Donated goods, facilities and services Donateddebited tofixedfixedassetsassets.are recognised at the current fair value. All such donations are recognised as donation income, and Donated goods that are not fixed assets are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items. Pre-School receives donated goods for use in its charitable activities and, by their nature,these goods are generally for immediate use, impractical to value and have no carrying value if they remain in stock.
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Barlow Pre-School
Notes to the Accounts for the year ended 31 July 2023
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|Policies|relating|to expenditure on goods and services Provided|to|the|charity.|
|Recognition|of|liabilities|and|expenditure|
|A|liability,|and|the|related|expenditure,|is recognised|when a|legal|or|constructive|Obligation|exists as|a|result|of a past|
|event,|and when|it|is more|likely|than|not|that|a transfer|of economic|benefits|will be|required|in settlement,|and when|the|
|amount|of|the|obligation|can|be|measured|of|reliably|estimated.|
|Liabilities arising|from|future|funding|commitments|and constructive|obligations,|including|performance|related|grants,|where|
|the timing or the amount of the|future expenditure|required|to|settle the|obligation are|uncertain,|give rise|to 4|provision|in|
|the accounts,|which|is|reviewed|al|the|accounting|year|end,|
|Local authority funding|and fees|received are|in respect of the school year ending|in|July and|provision|is made|for accrued|
|holiday|pay|which|is|settled|after the|year|end.|
|Provisions|are amended|to reflect any increases|in liabilities|or decreased where the provision|is no longer|required and can|
|be reversed.|These movements are charged|or credited|to|the|respective|funds and|activities|to which the provision|relates.|
|Volunteers|
|in accordance with the SORP, and|in recognition of the difficulties|in placing a monetary value on the contribution|from|
|Volunteers,|the contribution|of volunteers|is not|included|within|the income|of the|charity.|
|However,|the trustees value the significant|contribution made to the activities|of the charity by unpaid|volunteers and this|is|
|described|more|fully|in|Note5.|
|Policies relating to assets, liabilities and|provisions and othermatters.|
|Tangible|fixed assets|
|above.Tangible|fixed|assetsare measured at their original cost value,|or subsequent|revaluation,|or ifdonated,|asdescribed|
|if|they|canCostbe|valueused includesfor|moreallthan castsoneexpendedyear|and|costin|bringingat|least the£750asset into its intended|working condition.|Assets are|cpitalised|
|theirDepreciation estimated hasuseful beenlives. provided at the following|rates in order to write off the assets|to their anticipated residual value over|
|Equipment|15|%|straight line|
|Stocks and work|in progress|
|Stock|is|valued|at|the|lower|of|cost|and net realisable|value.|
|Debtors|
|Debtors|are|measured|at|their|recoverable|amounts|at|the|balance|sheet|date.|
|Creditors and|provisions|
|Creditorssettle|the|debt.are|amounts|owedby|the charity.|They are measured|at the|amount|that|the|charity expects|to have|to pay|to|
|Payments|made|after|the|year|end|in|respect|of|Holiday|Pay|accrued|during|the year|is provided|for|at the|year end.|
|Amounts|which|are|owed|in|more|than|a|year|are|shown|as|long-term|creditors.|
|Cash and|bank balances|
|Cash|held|by|the|charity is|included|at the|amount|actually|held and|counted|at|the|year|end.|Bank|balances,|whether in|
|credit|or|overdrawn,|are|shown|at|the|amounts|properly|reconciled|to|the|bank|statements.|
|Fund Accounting|
|charity.Unrestricted|funds|are|available|for|use|at the|discretion|of the trustees|in furtherance|of|the|general objectives|of the|
|designatedDesignated fundsfunds. are unrestricted funds earmarked|by the Trustees|for particular purposes.|There are currently no|
|Restrictedas|implied|fundsby law. are Theresubjectedare|currentlyto|restrictions no|restrictedon theirfunds. expenditure|imposed by the donor|or|through the|terms|of|an|appeal or|
|There are|no|endowment|funds,|
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Barlow Pre-School
Notes to the Accounts for the year ended 31 July 2023
- Liability to taxation The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finanes Act 2010 for UK Corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in fespect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 oF Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Vale Added Tax is not recoverable by the charity, and is therefore included in the retevant costs in the Statenrent of Financial Activities.
3 Winging up or dissolution of the charity
| ff upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar |
ff upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar |
ff upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar |
ff upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar |
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| 4 Significance offinancialinstrumentstothecharity’sposition | |||||
| Assetsand liabilities, togetherwiththemethodofmeasurementaredetailedaboveand it is notconsidered Fisksarising fromfinanvialinstrumentswhichareofparticularsignificance to the charity. |
considered that | thereare | |||
| 5 | The contribution ofvolunteers | ||||
| Thesupport givento Pre-Schoolby volunteers, parentsandcarershasbeen,asalways,muchappreciated.The arrangements with volunteers are difficult to valuePrecisely in monetary terms and have not been recognised in the Statement ofFinancialActivities.The volunteers and thecharity accept andagreethatnocontract ofemployment Created bythese arrangements. |
is | ||||
| § | Staffcostsandemoluments | ||||
| Salary costs Gross Salariesexcluding trusteesandkeymanagementpersonnel Employer's operating costs ofdefined |
2023 £ 99,354 |
2022 £ 101,218 |
|||
| contribution pensionschemes | 1,324 | 630 | |||
| Totalsalaries,wagesandrelatedcosts | 100,678 | 101,848 | |||
| ‘The average number of part time staff employed in the year was | 1 | 2 | |||
| Neither the trustees nor any personsconnected withthem havereceivedany remunerationfrom thecharityoranyrelated entity, either in the currentor prior year. |
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| No employeesreceived emoluments(excluding pension costs) inexcessof£60,000 per annum. |
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| 7 | RemunerationandPaymentstoTrusteesandpersons connectedwiththem | ||||
| No trustees or persons connected with themreceived any remunerationfromthe charity,oranyrelatedentity. | |||||
| 8 | Tangiblefixed assets | ||||
| Landand Plant& Motor Current Year Buildings Machinery _Vehicles |
otal | ||||
| £ £ Cost |
fs | £ | |||
| At 1August2022 3 5,622 |
co | 5,622 | |||
| At31July2023 - 5,622 |
: | 5,622 | |||
| Depreciation | |||||
| At 1August2022 - 5,616 Chargefortheyear - 6 |
- = |
5,616 6 |
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| At31July2023 : 5,622 |
= | 5,622 | |||
| Netbookvalue | |||||
| At31 July2023 oO a |
cS | co | |||
| At31July2022 « 6 |
& | 6 | |||
| 10 |
10
Barlow Pre-School
Notes to the Accounts for the year ended 31 July 2023
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|---|---|---|---|---|---|---|---|
|Prior5|Yeaiof|BuildingsLand|and|MachineryPlant|&|VohiclosMotjotor|Total|
|£|£|£|£|
|Cost|
|01|August|2021|-|5,622|J|5,622|
|34|July 2022|C1,|(DELLS622) RACE|5,622|
|Depreciation|
|01|August|2021|-|5,612|-|5,612|
|Charge|for|the|year|-|4|2|4|
|34|July|2022|©|5,616|-|5,616|
|Net|book|value|
|34|July|2022|:|6|-|6|
|31|July|2021|:|10|-|10|
|9|Stocks & Work|in Progress|2023|2022|
|£|£|
|Stock|400|400|
|10|Debtors|
|2023|2022|
|£|£|
|Other|debtors|875|745|
|11|Creditors:|amounts falling due within|one year|2023|2022|
|£|£|
|Accruals|14,877|11,145|
|12|Loans|to|trustees|included|in|debtors|
|There|were|no|loans|to|trustees|
|13|Guarantees|made by the|charity on|behalf of trustees|
|No guarentees|were|made|by|the|charityon behalfof|trustees|
|14|Income and Expenditure account summary|2023|2022|
|£|£|
|At 1 August 2022|27,802|20,194|
|Surplus|after tax for the year|1,528|7,608|
|At 31|July|2023|____29,330|27,802|
|15|No|related|party transactions|
|There were no transactions|with|related|parties|in the|year.|
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11
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Barlow Pre-School
Notes to the Accounts for the year ended 31 July 2023
16 Particulars of how particular funds are represented by assets and Habilities
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|At|34|July|2023|Unrestricted|Designated|Restricted|Total|
|funds|funds|funds|Funds|
|£|£|£|£|
|Current|Assets|44,207|»|AA,207|
|Current|Liabilities|(14,877)|-|>|(14,877)|
|29,330|°|‘|29,330|
|At|1|August|2022|Unrestricted|Designated|Restricted|Total|
|funds|funds|funds|Funds|
|£|£|£|£|
|Tangible|Fixed|Assets|6|-|*|6|
|Current|Assets|38,941|e|-|38,941|
|Current|Liabilities|(11,145)|o|=|(11,145)|
|27,802|:|-|27,802|
|17|Change|in|total funds over the year as|shown|in|Note|16|,|analysed|by individual funds|
|Funds|brought|Movement|in|Transfers|Funds carried|
|forward from|—_ funds in 2023|between|forward to|
|2022|funds|in 2023|2024|
|See|Note|18|See|Note|0|
|£|£|£|£|
|Unrestricted and designated|funds:-|
|Unrestricted Revenue Funds|27,802|1,528|-|29,330|
|Total charity funds|27,802|1,528|-|29,330|
|18|Analysis of movements|in funds|over the year as shown|in|Note|17|
|Other|
|Income|Expenditure|Gains &|Movement|
|2023|2023|Losses2023|in2023funds|
|£|€:|£|£|
|Unrestricted and designated funds:-|
|Unrestricted Revenue Funds|122,770|(121,242)|-|1,528|
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)
12
I
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a
Barlow Pre-School
Detailed analysis of income and expenditure for the year ended 34 July 2023 as required by the SORP 2015
12 Donations, Grants and Legacies
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|||||||||
|---|---|---|---|---|---|---|---|
|Current year|— Current year|= Current year|Prior Year|
|Unrestricted|Restricted|Total Funds|Total|Funds|
|Funds|Funds|
|Donations|2023|2023|2023|2022|
|Small|and gifts from individuals|€|£|£|€|
|donations|individually less than £1000|465|a|465|900|
|Totalindividualsdonations|and|gifts|from|465|:|aETC465pr ere900|
|Current year|Current year|Currentyear|Prior Year|
|Unrestricted|Restricted|Total|Funds.|Total Funds|
|Funds|Funds.|
|Revenue|grants and|donations|from|2023|2023|2023|2022|
|non public|bodies|£|£|£|£|
|LotteryFunding|9,995|li|9,995|=|
|Total|private sector revenue grants|SS9,995|ee-|9,995|pees.|
|Total Donations,|Grants and|Al|10,461|-|
|Legacies|0,460|10,460|900|
|20|Charitable|income from|funders|
|Current year|Current year|Currentyear|Prior Year|
|Unrestricted|Restricted|Total Funds|=Total Funds|
|Funds|Funds|
|2023|2023|2023|2022|
|Contractual|payments|from|public|£|£|£|£|
|bodies to fund|charitable|activities|
|Local Authority Funding|83,107|S|83,107|94,790|
|I|a|ee|
|bodiesooo|atusl payments from public|83,107|:|83,107|94,790|
|ee|
|Current year|Current year|Currentyear|Prior Year|
|Fees|Funds|Funds|Total Funds|Total Funds|
|received|2023|2023|2023|2022|
|£|£|£|£|
|Boos|rocoved|
|26,932|:|26,932|20,204|
|Total Fees received|26,932|-|26,932|20,204|
|Unrestricted|Restricted|
|Funds|Funds|Total Funds|Prior Year|
|Total|Funds|
|2023|2023|2023|2022|
|£|£|£|£|
|Total|Charitable|income from|funders:-|
|Current year - income from funders|110,039|-|110,039|114,994|
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| nie
an a i
EEE Ee
Barlow Pre-School
Detailed analysis of income and expenditure for the year ended 31 July 2023 as required by the BORP 2015
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||||||||
|---|---|---|---|---|---|---|
|21|Total|Income|from|charitable|activities|
|Current|year|=|Current year|Current year|Prior Year|
|Current|year|UnrestrictedFunds|RestrictedFunds|Total Funds|Total4 FundFunds|
|2023|2023|2023|2022|
|£|£|£|£|
|Income from funders|110,039|-|110,039|114,994|
|Total from charitable|activities|A2|110,039|-|110,039|114,994|
|22|Income from|other,|non|charitable,|trading|activities|
|Current year|Current year|Currentyear|Prior Year|
|Unrestricted|Restricted|Total Funds|Total|Funds|
|Funds|Funds|
|2023|2023|2023|2022|
|£|£|£|£|
|Income from fundraising|events|2,212|-|2,212|4,056|
|Total from other activities|A3|2,212|-|2,212|4,056|
|23|Investment income|
|Current year|Current year|Currentyear|Prior Year|
|Unrestricted|Restricted|Total Funds|Total Funds|
|Funds|Funds|
|2023|2023|2023|2022|
|£|£|£|£|
|Bank|Interest Receivable|59|&|59|3|
|Total|investment income|A4|59|-|59|3|
|24|Expenditure on charitable activities|- Direct spending|
|Current year|Currentyear|Current|year|Prior Year|
|Current|Unrestricted|Restricted|Total Funds|= Total Funds|
|Year|Funds|Funds|
|2023|2023|2023|2022|
|£|£|£|£|
|jesse|
|activitieswages and salanes — charitable|99,354|Ss|99,354|101,218|
|Defined|contribution|pension|costs|-|
|charitable4|activitiesae|1,324|-|1,324|My0|
|Equipment and consumables used|3,397|-|3,397|2,925|
|Purchase of equipment|10,440|-|10,440|-|
|Training, welfare and dbs|631|-|631|612|
|Room|hire|2,530|-|2,530|2,760|
|Teaching fees|1,235|-|1,235|-|
|Total direct spending|B2a|118,911|-|118,911|108,145|
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14
Barlow Pre-School
Detailed analysis of income and expenditure for the year ended 31 July 2023 as required by the SORP 2015
| 25 Support costs forcharitable activities | |||||||
|---|---|---|---|---|---|---|---|
| Current Year | Current year Unrestricted Funds |
Current year Restricted Funds |
=Currentyear TotalFunds |
Prior =TotalFunds |
Year Funds |
||
| 2023 | 2023 | 2023 | 2022 | ||||
| £ | £ | £ | £ | ||||
| Administrative overheads | |||||||
| Liabiltyandcontents insurance | 864 | e | 864 | 837 | |||
| ProfessionalfeespaidtotheAuditororIndependentExaminerinaddition toauditandexamination fees |
|||||||
| Asdetailed in Note26 | 861 | 3 | 861 | 643 | |||
| Financialcosts | |||||||
| Depreciation &Amortisation in total for | 6 | - | 6 | 4 | |||
| Supportcostsbeforereallocation | 1,731 | - | 1,731 | 1,484 | |||
| Totalsupportcosts -CurrentYear | 1,731 | - | 1,731 | 1,484 | |||
| Costs areallocated between activities in accordance with the nature ofthe | expense incurred. | =) | |||||
| Alltheexpenditure in the prior yearwas unrestricted. | |||||||
| 26 OtherExpenditure -Governance costs | |||||||
| Current Year | Currentyear Unrestricted Funds |
Currentyear Restricted Funds |
Currentyear PriorYear TotalFunds _—TotalFunds |
||||
| 2023 | 2023 | 2023 | 2022 | ||||
| £ | £ | £ | £ | ||||
| IndependentExaminer'sfees | 600 | - | 600 | 550 | |||
| TotalGovernancecosts | 600 | - | 600 | 550 | |||
| ProfessionalfeespaidtotheAuditoror IndependentExaminerinaddition | toauditandexamination | ||||||
| fees | |||||||
| Currentyear un cted |
Current year Restricted |
Currentyear TotalFunds = |
PriorYear TotalFunds |
||||
| Funds | Funds | ||||||
| 2023 | 2023 | 2023 | 2022 | ||||
| £ | £ | £ | £ | ||||
| Feespaidtotheexaminer'sfirm | 861 | - | 861 | 643 | |||
| Total additional fees included in support costs at Note25 |
SS RE eetg 861 - |
ee ee 861 |
643 |
All the expenditure in the prior year was unrestricted.
15
|| Barlow Pre-School | Detailed analysis of income
Detailed analysis of income and expenditure for the year ended 31 July 2023 as required by the SORP 2015
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|||||||||
|---|---|---|---|---|---|---|---|
|27|Total|Charitable|expenditure|
|Current year|= Current year|= Current year|=|Prior|Year|
|Current|Year|UnrestrictedFunds|RestrictedFunds|Total Funds|Total Funds|
|2023|2023|2023|2022|
|£|£|£|£|
|Total|direct|spending|B2a|118,911|-|118,911|108,145|
|Total|support|costs|B2d|1,731|“|1,731|1,484|
|Total|Govemance|costs|B2e|600|-|600|550|
|Total|charitable expenditure|B2|121,242|-|121,242|110,179|
|All|the|expenditure|in|the|prior year was|unrestricted.|
|Prior Year|Prior|Year|Prior Year|
|Prior|Year|UnrestrictedFunds|RestrictedFunds|Total Funds|
|2022|2022|2022|
|£|£|£|
|Total|direct spending|B2a|108,145|-|108,145|
|Total|support costs|B2d|1,484|-|1,484|
|Total|Governance|costs|B2e|550|-|550|
|Total|charitable expenditure|B2|110,179|-|110,179|
|28|Expenditure|on|raising|funds and costs|of investment management|
|Cost of fundraising|activities|-|S|-|2,166|
|Total|fundraising|costs|B1|-|-|-|2,166|
|All|the expenditure|in|the|prior year was|unrestricted.|
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|
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16