REGISTeREO(HARrrY NUMBEIL. 1070306 REP0FTHE TRU5TEESAND FOR CIW AtD)untsnry 81 WKklandsAveThJe
The trustees present theirreport with thefirrKial #atvrtents of tharityforthe yearended 31st March 2021. The trustees adopted the prowsions olthe statement of Recommended Pmtxe applicable to Charities.. St3teTnert of Recommended Price applicabk tocharities ppaTI their accounts inaccorda0 wr£hthe Finan031 Report1sndard 3ppiKabk in the UKand Republic of Ireland IFR51021 leffecti¥e lJanLbary 20151. REFERENCE ANDADWN15fRATIVE DEfAIL5 )703Cfj Prindpal NA1dYes5 plin8 tsons Chalkland Rise WoodiDgdean. Brighton East Su55ex BN2 6RH TnL4tees asat 31 Marth2011 M.E3de5 P.Syred appointed 21.01.21 J.Eades RAtkins apw>intrd 29.01.21 CDarbv re518ned I3.130 CWftham5 rÈsigned 05.02.21 Roy C.th3ney CJ.Watson FAIA UWAccountancv 81 Wicklands Avenue Sa1tdean 8righton BN2 8EQ structurego¥emance and maDwnRrt The chawity has adopted the Pre-sthool Learningmiae Prtr5chLXAcorllit ZOIL New trustee5 are recrutted 3t ourAGM aDdthrou8h ihe year. When a child Starts the prfrschool e¥h parent is asked Ifthey would fiketo help. TraironB cty)rye offered tonewcommlttee membetsbut they a noti)bll8atory. Risk MageMert As pèrtof thernThninB of the pre-schcK)l. the Commitw have rew¥Rd the risks affecbng the thariry. In particular, robustthitd protectiLm kYledure5ar*iTr platr. ObJecil¥e5 and aSm5 The chafity isesrablished to wothde prtr5chod faUlestheIThh3bIantsofWQylfftgd. Bright. It is intended thatthe fees tharged are 5uffic¢enttO generate enouth inryxne to rneet all expenditure incurreil in providing the prfr5choo1acb¥t1S. The thar1tyisoart asan independenta5$0fiation of localparÈt)ts and a150employs professional prtr5ch¢ol SPEtsalists. We use volunteers. either as cornmrnee rnernbwh0 ate resp0nslbieforfin3r. employing appropriate staff and fundIng. We aLs0 havevoluotÈers that help Inthe prtr5th(yJl 5ettr We offer support whi1 in the Setr andthryact 05 an a55tstaM interactingwith the th.".Idren. Page I
FOR TNEIEAREAfo 315t hlARCM JJZI FINANCIAL REMEW The committee have con5Tdered the levd of reser¥es held tythe charity. The balaTKÈ of the general fund is modest and represents a small arnountof wrrkin8CaPVfdl needed forthe pre-schwl tofunction. the ba13nre on the bvikFirrffund ts belng builtup ttyrd5the newschool k¥em STATEMENTOFTRUSTEES RESPONSIBLMES The trustees are re5Fx)nsible forwepari8 the RepNt oFtheTrustees andthefiThaal statements 2tcordance wth applicable law and United knngdorn AccwntingStsr*JardslUniied ngdoM General Accepted Actounting Practice). Thetnjstees are iespon51ble for keeplry prcYeratUntig re£Drd5 %thith disdose reaso[ble accuracythe finantial posthn of the chartty. Theyare a150 resFx)n5iblefor Safeguarding the 355ets of the tharlty arxl hentÈ trke rEaSonable step5 for the Pfesvrtwjn of fraud other irregukrittes. Approved by order of the board of truslee> Trustee Dtt. l-l(J-I I PaBe 2
IWDEPENDENT WMINER'SREPORTTOTHETRUSTEESOF I report on the xcountsfarthe ywended 3tst M¥th 2021 setouton pages tourto nine. The ch8rity's trtjstees are respob ftsx thÈ preparation oftheatyountL The th3ritiVstSees tonsiderthatan audi4 not required forthi5 year lundersection 145 olthe CharitEskt 2011 (the Chzritie5AttII and ihat ao ir4dependerrtexami8tion required. is my respDnsibilTtyttr. examine the accounts Under Sectii>m 145 ofthe ChaFibÈs•Lt. iofollowthe prixedures lain do& in theGeneral Direnionswen tythetharity Commission (under Settion 14515llbl ofthe ChaFibesAcil,. and to State whether particular mattU5 ho¥e cmtomy3trerwoTh. 8asis of the Èndependurtexaffllmrfs rBpryt My exarnination was wried out in accordarth the Ge1?1 OwEcbuns gin b¥the Charity Comrni$5ion. An examlnation indudesa re¥iew of the atcounbng records kept bythe tharityand a cotnp3rison of the accounts presented tho records. It a150 indude5 tCSideratiOn of any unusual items or disdosures in thea¢wnts. arid seeknngeWJtyabtsisfrom as trustee5 concerni any such m3tters. The protrdures undertaken do not prode ajl the evidence thstwoukl be required ITr an audit, and conwuentty no opinion iSBNen astowhether iheaccounts pre5eThta'tr and fairvie and the report 15 limited tothose manersset out in the5tatement kh)w. Indepe1 examinerfs statement I can rirI[M that l 3m quaIrfd to urKlertake the examinaticfft beguse l am a regfftered rnber of the 50ctiort of Intemational Accounlants whith is 8 lie body- I confirni that no material matters haye cometo my attentioft in (cmection ¥rith theey2minaVon whkh Ve5 rne cause tobelieve that in. any rnaterial reskW: the ¥ctountiThE records were not kept cordante with sectior 130of thethaiibÈ5A¢or thE accounts did notac£(Kd with the Jcrountin8 re£ords.' or the accounts did not£omplywith the aPICabSe requirements concerNtheforn1 and conteTht of accounts 5etoutin the Charityes lALmuntsd Reportsl RÈ8ulÈtions 2(thother than any requirernentthatthe accounts gwe a Yrue and faW¥le whith is rtota matter con51dered a5 Part (rfan independenteAThinatKJn. The 3ccounts have not been prepared ]nat£ordanYthts mÈthc¥ls and pr1ps0fth¢ StÈtementof RecornmÈndÈd prxtiIoYa(cour5knt aThJ reF4)TknDB by ch31itses lapplicable io char5 preparingtheir accounts in K¢tydan£erhthe FirwK>al Reporring Standard applicable in the UK and RepublicoF Ireland IFPS1021 I have ty) conrems ènd have come *roSSf other matters in comection withtheexomiriatioThtowhfjth attemion should be dra in th report in ordera propervhdersl¥kngofthe ats1O be reathed. 31 CJ.Watson FAIA CIW Ac¢rrt4ntarKy 81 Wl(WandsAvenue Saltde. Brfighton EastSussex BN28EQ Date.. 23rd September2021
funds IPICOMING RESOURCES ncomir¥ resourcesfmm telu1 Voluntary Income Actrvities for generaLln8funds Investment+ncome ILXn17 ICQ117 26528 26528 26996 247 205 205 Total incomlb¥ vesour 126850 liQ50 RESOUIICES EXPENDED Costs of generating¥oluntsryincome Ctharitslde actI¥[e5 Cost of operatrort of 5dtC4Jl Go¥erThare costs iii 116767 1250&J 29 3240 Totsl Resowces Expended 115642 3962 IIW 129311 INCOMIPIG/lourGOIIIGI RESOURCES iuc n46 -11 RECONCILWTION OF FUNDS 14297 124059 142120 TOTALFUNDS CARMIED FfAIWAAD 120970 151305 124059 CONTINUING OPERATfON5 All incomingrewjrces and resouYcesexparKled arise Irom ConMuwrle P38e 4
KIPUNG LIONS PRE-SCHI))L AT 31st MARCH 2021 2021 20ZO Total funds Funds Notes FI¥ED ASSETS Tangible assets 10335 12244 CURRENT ASSETS Cash at bank and hand Debiors & Prepayment5 123291 123291 1527 1527 856 110503 124818 124818 CREDffOR5 Atnounts falling due wTthTn one yeat li -3474 -3474 -3287 NETCURRENT ASSETS 121344 121344 107216 123153 10335 133588 124059 REPRESEMfED BY.. FUNDS 12 UnrestrirEed funds Restricted funds 123253 103762 1033S 14297 TOTAL FUND5 133588 124059 The financial Statements were approved bythe Board of Tee5 and were5iEr*d on its bEhalfby: Trustee Date.. 01.10.2021 Page S
PUN6 LK)N5PRE.S0ol I ACCOUNnNG pouaES Oasls 0fen theflrAMial strtem The financval statements of the charTVaL4e c¢)mparryh3¥e bEen prepyed in accordarKe wrth the CharitFesSORP (FI 1021'Actountin8 and report bychar[t. Ststementijf Recommended Practice appfKablelo chariDes pleparing their&(ountsin accordance wtththe Finan£ial Rewrrin85tandaTd apptIcab in the UKand RepublKof Ireland IF 1021 leffecbvejanuary 201SI'. Firono RewbnB Stsndard 102, Thp Finanual Reporttng Stsndatd apicable in the UKand Reptsbkof Ireland. and the Compans Act 2CYJ6. The ftnana315tatements have been prepared underthe "stOrI cost convention. The thaflty ha5taken an&e of the followthgdi5dore exemptions in preparin8 these rinancial statements, as permitted by FRS 102. The Finaal Strdndard applicable in the UK and Republic of Ireknnd.: li the requirements ofsecton 7 stsiement of Aows: 21 the requirÈrnentof Sethon 3 FIncial 5tatemenl Presenlt para8raph 3.17ldl In¢omln8re5our Income L% accounted foron an accruab b l incomin8 Tesources awe induded on the St3ternent of FinarthlAttWeswhen the charity 15 legaty erfit*d tothe incornearhl the an))uTrt can be quanttheil with rea50nabie 3ccuracv. Grants are reccgnised in fvll the 9)FAin thepar in whichthtyare Tecerfible. Resources e5pended a Ketwiised inthÈ wi(Kl in Kti theYa InrrE Resources Expended [rude3trhytrb[eVa1ve added laxwhith cannotbe rer£hEred. TanglefiXld assets Depreaation is prowded atthelellfmlftg anThual rates im ¢Jnlerto ¥mte off eath assetover iL5esbrnated u5efvl life. Freehold property Furtures andfrttirw5 -5%on cosr .25%on reducing baa Taxaiion The charty is Èxemm fromtsxon its tharsiable Unrettricred funds ran Onbe in acc( wtth thetharrtable obfie£fj¥es at the discretion ofthetrustees. Restritted fvndscan oThbe$e for parricular restrrtted wrpose5 ¥rithin theobjects of the tharity. Restrfttions arisewhen 5F>eafied bythe donorwwhen 'ndSre Tri5ed for partirular restritted purposes
2 VOLLINTAAY INCOME Gronts Donations 82923 ILIJ117 3 AcllvmES FOR GENERATING BJNOS Fulldrai5inge¥ents 1020 l(YJ5 24240 249)5 Otherincorne fesources 26528 Deposrt aryouTrt intere 205 247 5 Cosrs IFGENERATING VOWNTIAY INCOME Fundrdisinq iii lseenotÈ7) Costs of¢peratM of5£hcd 114484 7 SUPPORT COSTS Governan Costs Otherresourre5expended Costof operation of xhtK 1829 uo 15744
II¢)TESTOTHE FINAP4CIAL ATEmENT5.C0PinNuED 8 TrUSTEES' REMLINERATION AND BENEFn5 There weie notStee.5 Yemuneratth orother benefft5forthE)arded 3151 March 2021 rlor the year ended 315t Marrh 2020 There were notrustees. expErw Pa f0rtherended 3Isi March 2021 norfortheyear ended 31st Marth 20 g AFF COSTS Wage5 and salavle5 95874 10 TANGIBLE FIXEDASSEts At tstApril 2020 ReValuatn Addtborsforyr 79244 27 iOJ021 At31 Marth 2021 79244 19827 195 101021 I)EPRECIAYK)N At IstAwil 2020 Charye foryear 17592 1639 84178 559 78 4599 At31st March 2021 18151 1717 88777 NET BOOK VALUE At 31st March 2021 1676 12244 At 31st Marth 2020 14297 311 16843 11 CREiYfoRS.. AOiINTS FXUNG DUEVltrHINONEYE Taxatfjon and xdal secuwity Othercreditors 277 225 3174 3287 Page8
PUNG LIONS PRE.SCNOOL 12 Mo1mENTIN FUND5 General fund l(Y3762 13491 123253 Ile5trfcted lurwJ5 Bu11n¥ fund 14297 .3962 ID335 TOTALFUNDS 124059 9529 3588 Net moyemet in fufids. Iéed iThtheatthE. are asfdlys: Unrestrfcted funds Gener81 luThJ -113359 13491 Buildifund .3962 TOTALFUNDS -117321 9529
DEfpjiEDSTATEP0F ANANOALAcnvmES NCOPAING RESOUKES zo Voluniary li1)e Donations Grants 82923 ItK>117 Fundra$5in8 events 1020 1095 24240 24Y15 Otherlncome resource5 1168 26S28 26936 Depositaccount interest 247 6850 111250 RESOURCES PENDED Fundrai54ll8 iii WaEe5 & Statutory Pension Stheme P05t4e and 5tstionery Fr artd mllk Consumables,Toy5 & EquiFMneTrt 95874 253 137 4859 101469 Rates, tight and Heat 920 7S2 In5Ut8nce 547 TephOnE 5undrie5 Rentamd Servio charge5 MotorandTravel Payroll pro$sngfes T¥aifting 643 432 2734 2912 921 140 1022 66 C3rriedlerward 6177 Thi5 page doe5 notforni part ofthe Strdwtoryfinan(i statTrnts Page 10
KIPUNG UONSPIIE-SOIOOL DAlLED5rATEEp1faF FINANCIAiAcni Brought100rd 6177 7766 Accourrtan BankCTharges Subscription5 Adverbsing Equipment Rental ftepaifs 3nd Renewals Freehold Property Fixture5 and Fittynes offi Equipment 57 336 732 456 3276 3962 deprriat*)n depreciation 745 559 Iod 15744 80320 117321 129>11 9529 This page does notfom part ofthe 5tatutryyfinarI statements P3ge 11