REGISTERED CHARrrY NUMBER: 1070306 REPORT OF THE TRIJSTEES AND UNAUDITED F114ANCIALSTATEMENTS FOR THE YEAR ENDED 31st MARCH 2022 FOR KIPUNG UONS PRE-SCHOOL OWAt£ountanry 81 vfickland5Avenue Sakdean. Brighton East Sussex 8N2 SEQ KIPUNG UONS PRE-SCHOOL CONTE14TS OF THE FINAt4CIALSTATEMElIts FOR THE YEAR ENDED3tst MARCH 2022 Pdge Report of Trustees Ito2 Independent ExamineT'5 RepDrt Statement of Financial Activities Balance Sheet Note5 to FIr￿nC￿lI Statements 6t09 Detailed Staterr*nt of Financial Activitie5 Iotoll KIPLING LIOWS PRE-SCHOOL REPORT OF THETRUSTEES FOR THEYEAR ENDED3tst MARCH 20Z2 The trustees presenttheiT rel￿}0￿ththe financial statstnents olthe charity foT the yearerwled 31sr March 2022. The trustees have *Jopted ihe pr0￿￿0￿$0f the StatemÈTrtof Recornrnended Practice applicable to Charities.. Statement of RecornrThended Practitr applicèbleto thar[t￿& preparingtheir aicounts in accordance with the Financial Reporting 5randard applicable in the UK and Republic of Irelènd IFRSL021 (effective lJanuary20151. REFERENCE ANDADMINISTrAMVE DETAILS Registered Charrty 14urnber 10703( Principal Addre55 Chalklarid Rise Woodingdean, 8righton East Sussex BN2 6RM TTUStees as at 31 Malth 2022 J.Eade5 N.Eades appointed 10.11.21 S.Swarhwood appointed 10.03.22 R.Atkins resiEned 28.09.21 M.Eale5 Te5igned 28.(rJ.21 C.ChanÈy A.Roy P.Syred IndePer￿n1 Examiner CJ.Wat50n FAIA OWAccountancv 81 Wicklands Avenue Saltdean BN2 8EQ Brighton STRUCWRE, GOVERNANCE AIID P*WIAGEMENT Structure. governan￿alld managemewrt The charity h3$ adopted ihe ￿e-S¢h<￿* Leamin8 Alliance PTe-khed ConstitutioTh 2011. New trustee5 are recruited at our AGM and through theyear. When a chrld 5tart5 thÈ pre-S{h￿l eath parent is asked rfthey would like to help. Trainingcourses are offered to Thew cornminee rnembers bui theyère not oblig3tory. Risk Management A5 part ofthe running of the PTe-s¢haol. the Comrntttee ha¥e re￿tWe￿ the ri5k5 affectin8 the tharity. In particular, Tobust ch¢ld protertion protrdures ale in pLice. OBJEcfivES ￿DAcTIvITIEs Objertives and alms The charity is established to prwde prtrschool faolities for the inhabitants ofWoodinEdean. BriEhtoft. li is intended that the fees char8ed aye sufficienttogenerate enough income to rneet all expendttufe ncurred in providing the prtrxhool artmties. The charttyis or8anised as an independentassoctatioft of local parents3nd also empk)ys professional pre-51hoDI 5pEckiltsts. WE use volunteer5, etther as committee meM￿r$ whDare responsibleftr finèr￿. ernpltyng appropriate staff and fundra1$1ng. We also havevolunteer5 that hElp out in the pre-5thod setting We offer sUPPOrt whilst in the setting and theyad as an assistant inie*xtinE the chi￿re￿. PRge I KIPUNG UONS PRE-SCHOOL REPORT OFTHE TRUSTEES FOR ThE YEAR ENDED 3tst MARCH IOD FINANCIAL REVIEW The committee havÈ tonsidered the level of re5eNe5 held bythe tharity. The balan￿ of the general fund 15 modest and represents a small amount ol wotkiTh8 capital needed for the p¥e-scW io funttion. the b31ance on the building fund is being bu1￿ uptowardsthe new 5(hod premi5e5 STATEMENT OF TRUSTEES RESPONSIBfLmES The trustees are responsible for preparFng the Reportof theTrnstees and the finantial ststemeThts in 3ccordance wth applitsble law and United fiwdom Accountire Standards (Uniied ￿TrEd¢4￿ General Accepted Accounting practi￿). The trustees are responsiblefor keepi￿ proper ac¢ountin8 records which tlisdose Wlh reasonable accuracythe finaroal po%tion of the tharity. They are also respot)sible for safe8uardingthe asset5 ofthe charity and henie take reasonablestep5 for the prevention of fraud and other irregularTties. Approved by order of Ehe board of trustee TNstee Page 2 INDEPENDENT EXAMINER'S REPORT TO THE TrUSTEES OF KIPLING LIONS PRE-SCHOOL I reporton the accounts fortlE year ended 3151 Marth 2022 set(rtrtoTr pw fourto Trine. RespÈrtive re5PDnsibilitie5 of trustees and examiner The charity's trustees are responsiblel(x thÈ weparation of the &tounts. The thèrti4f'S trustee5 con5iderthat an audit is not required for this year lunder 5eaion 145 01 lhe Charitie5 2011 lthe Charities Artll and thatan independent exaThination i5 Tequired. It is my re5ponsibilityto.. examine the accounts under koion 145of the Charitie5 Act, tofolbwthe prg￿dUres lain down in the General Direction5 gr￿￿ bythe Charity Cornrni55ion lundersection 14515llbl ol ihe ChariiiesActl.. and to State whether panicular rN3tters ha¥etome to myatterfion. Ba515 Otthe independent ￿￿4M￿ner'S rw)rt My e￿minatIon wa5 carried out in accordance with the General Directws gi¥en by the tharity Commission. An examination includes a review ofthe accounting records kept bythe ch3rity and comparison of the accounts pre5enied Tr•mh those records. li also indudes consideration of any unusual itern5 or di5c105ures in the xcourbts. and seeksng explanabonsfrom you as trustees concernin8 any such rnatter5. The procedures undertaken do not pwde allthe e￿der￿ thatwould be required in an audit, and con5equent(v no ownion isgNen astowhetherthe accounts presenta'true and faiTthew' and the report is limited to those tnatters setout in the statement below_ Indeppndent examp￿￿5 Staieir*iii 5 can confirm rhar i am qualified to u￿jertaktthE examirwtion because l a re￿￿tled rnember of the Association of Internath)nal A¢￿UM1dnts whith is a listed I￿X{Y. I confirrn that no material matters have come to myatteThtion in COnr￿10n ￿th the examiThation which gives tne cause to believe that in. any material respect.. the accounting records were not kept in 4c(ordance with SLrtion 130of thE CharitiesAcL' OT the accounts did noi ac£ord with the accounting recuds." or the accounts did not cornptywtth the applicable requiretnents c¢mcemin8 the and Content of accounts set out in the Charities IP*counts at)d Reponsl Regtslavons 2(KB other than any requirement that the account5 gNe a'trueaftd fair wew. which 15 r￿13 matter considered as part of èn independent exmination. The accounts have not ￿en prepared in ￿CordaI￿ wtth the methods and printiples of the Statement of Reci¥rnrnended Practite foratiouTrtin8 and leporting bychariiies 18pplicable to charit￿$ preparinE iheir accovnts in accordantr wtth the Finaniial Reporting Staridard applicable in the VK and Repub1ii of Ireland IFRS1021 I have no concems and have corne across no other rnatter5 itb (onTrettion the examination tOV4hich ttention should be drawn in thi5 report in ￿￿era propEr urwjerstandine of the accounts to be reached. 21 CJ.WatsoTr F￿A CJWAtcountancv 81 Wi¢klandsAvenue Saltdean, Bvlgthon East Sussex BNZ8EQ Date.. Page 3 KIPUNG LIONS PRE-SCHOOL STATEMENTOF FINANCIALACflVITEES FOR THE YEAR ENL￿0 3tst MARCH 2022 2022 20 Total Urrestricled Re5trided lunds Total funds FLmds Notes INCOMII4G RESOURCE5 Incomin8 resources from Eenerated fun¢k Voluntary income Actwities for ÈeneratinE funds Inve5trnent income 159 gJ159 ILK)117 38173 38173 26528 18 18 205 Total intoming re50UTces 128350 128350 126850 RESOURCES EXPENDED Costs of generating funds Costs cf generating ¥oluntary income CharIta￿e acti￿leS 27 27 C05t of operation of 5th001 Govemance costs 133189 137151 114484 Otherre50urce5 empended 2665 2665 1829 Total Resources ￿pended 136781 3962 140743 117321 NEf INCOMING/IOUTGOINGI RESOURCES -8431 -3%2 -12393 9529 RECONaLIATION OF FUNDS Total funds brougkrtfon¥avd 123253 10335 133588 124D59 TOTAL FUNDS CARRIED FORWARD 114822 6373 121195 133588 CONTINUING OPERATIOP45 l incominE resourtrs and re50urcese¥p8nded arise from￿ntinUIngattMtse5. Page 4 KIPUNG UONS PRE.SCHOOL AT31st MARCH 2022 2021 Totsl UrwE5tiirted Restsicled Total funds fun& Notes FIXED ASSETS Tangible 35sets io 6373 16175 12Z44 CURRENT ASSErs Cash at bank and in hand Debtor5 & Prepayments 108746 I(￿746 123291 1527 2226 2226 IILFJ72 110972 124818 CREDITORS Amounts fallinE duewithin oneyear li -5952 -5952 -3474 NEf CURRENT ASSErs 105020 105020 121344 N￿AsSET5 114822 6373 121195 133588 REPRESENtED BY: FUNDS 13 Unrestricted funds 114822 123253 Restricted funds 6373 10335 TOTAL FUNDS 121195 1335&8 The financ￿1 statements were approved bythe Board of Trusteeson 4. 10 . LL signed on its behalf by_- and were Trustee Page 5 PUNG UONS PRE.SCHOOL NOTESTO THE FINANCIALsfATEMEPIT5 FOR THE YE￿ E14DED31st MARCH 2022 I ACCOUNTING POLiaES Basis of weparingthe financial $￿ements The financial 5taternents of the charTt3ble company have been prepared in al￿￿dance with the Charities 50RP IFRS 1021'k¢ountinE and reportine by Owtyes- Slatewnentof Retomrnended PraCt￿e applicab￿ tocharities PTeparingtheir accounts in accordar with the Finantial Rewrting Standard applFiable in the UK and Republicof Irelan(S IFRS 1021 leffe£ti¥eJanuary 20151.. FiThanaal Reporting Standard 102. The Finaroal Reporting Standard applicable in the UK and Republii of Ireland. atKI the Companie5Act 2(K]6_The financial staternents have been prepared underthe historical c05tconvention. The charrty ha5 taken advantaEe of the follownE disclore exefflption5 in poparins these rinancial statements, a5 permitta by FRS 102. The Finan¢ial S￿ndard applKable in the IJK and Republic of Ireland,: the requirerrents of 5ect¢t) 7 Statement of Cash Flows.. the requirement of Section 3 FinaTroal StstemeTrt Presentat￿Tr ragraph 3.17ldl IrKoming re50ur Incotne 15 accounted foron an accru?￿ basis. l incoming resources are included on the Statementof Ftnanoal Aawiueswhen the charty is legalyentitled to the income ar¥J thearwJ*t (an bequantified wrth reasonable accuraq. Grants are rec￿nISed in hJll in the SOFA in theyear in which they3￿ rettwabk. Resources expended are rec(*ni%ed in the pEwKxl in wh￿h are inCUTred. Resour￿5 expended indude attributable Value added tsxvthtthcannth be recovered. Tanyblefixed aMets Oeprettaiion Is provsded atthÈ follo￿nga￿￿￿al rates in otdertOYMite off e*h assei tsver itsestimated v5efvl lrfe. Freehold property Fixtures and fftb -5%on co -25% on red￿￿ balan Taxatlon The charty is exemptfrom tax on its tharitaNeactMbes Fund Acctyjnknng Unrestricted funds call onty ￿ used in a([0rdar￿Wrth the tharttable obiectNes ai the discretion of the trusiees_ Restrirted funds can ontybe used forparticular restrkTrd purposes within the objects of the charty. Restrictions arise when ￿le￿ bythe donoror when futKJs are raised for partI￿18r restritted purpose5. dge6 KIPUNG UON5 PRE-SCHOOL NQTESTOTHE FINANCiALSTATEMEPITS FOR THE YEAR ENDED 31st MAJICH 2021 2 VOLuKfARY INCOME 2011 Grants 159 98554 DDn3tion5 1563 gJl59 l(XJ117 3 AcnviTIES FOR GENEIiATING FUNDS 2021 Fundrai5in8 events Fees 1393 1020 34273 24240 Other income resourtrs 2507 1268 38173 26528 4 INVESTMENT IPICOME zozi Deposit accouni interest 205 5 COSTS IF GENERAmNfj VOIUNTARY114COME 20ZZ zozi Fundraisin8 27 6 CHARITABLEACTMTIES COSTS Totsls Isee note 71 C05tsDf (weration of scho I14￿3 25813 140716 7 WPPORT COST5 ManagemÈnt Other resource5 expended Cost of operation OF schwl 2665 22248 25813 Page 7 PUNG UONS PRE.SCHOOL NOTESTOTHE F114ANCiALSTATEMENTS. C014TINUED FOR THE YEAR ENDED 31st MARCH 2022 8 TRUSTEES, REMUNERAnON AND BENEFrr5 There wÈrÈ notru5tee's rernunerkn(￿ orother benefftsforthe ￿aT ended 315t March 2022 nor for ihe yearended 31st March 2021 T￿￿tee$. Expenses There were rio trustees, expenses paid for the￿arended 31st Marth 2022 w Forthe year ended 315t March 2021 9 STAFF cosrs Wages and salaries Il￿)667 95874 10 TANGIBLE FIXED ASSErs Freehld Flxtures & Office Property FlnlnES EquIm￿r Totsls At tstApril 2021 Rev31u3tion Additions foryear 79244 19827 1950 101021 11160 11160 At 31 March 2022 79244 1950 112181 DEPREaATION At 1st April 2021 tharge for year 18151 1717 88717 3962 3209 58 7229 At 31st March 2022 72871 213( 1775 NET BOOKVAIUE At 31st March 2022 6373 175 16175 At 31st Marih 2021 10335 1676 233 12244 11 CRÈDtfosL5: AMOUNfs FALiING DUE WITHIN ONE YEAR 2022 2021 Taxation and social seturtty Othercreditors 1926 277 4026 3197 5952 3474 Page 8 KIPUNG LIONS PRE-SCHOOL NOTESTO THE FIPIANaALSTATEMENTS- CONnNUED FOR THE YEAR ENDED Jtst PaARCH 202Z 12 DEBTORS & PREPAYMENTS: FALUNG OUE WITHIN ONE YEAR 2022 Voluntary income Prepayments 1106 1120 2226 552 975 1527 MOVEME1￿ IN FUNDS Net Movernent @ I￿111 in turK15 @ 3L0&22 13 Unrestiicted GÈneral fund 123253 -8431 114822 Resffirtedfrjnds Buildingfund 10335 -3962 6373 TOTAL FUNDS 133588 -12393 121195 Net movement in lunds. induded in theaLKwe. 3reasfo1k)￿'. In¢ominw Resource5 Movernent Unrestricted fund5 General fvnd 128350 -136781 -8431 Reslrictedfunds Building tund -3962 .3962 TOTAL FUNDS 128350 -140743 -12393 Page 9 PUNG UQNS PRE.5CHO(X DEfAILED STATEMENTOF FINANCLALAcnvmES FOR THE YEAR ENDED3tst MARCH 2022 INCOMING RESOUR(ES 2022 21Y21 vol￿tary1n¢Ome Donations 1563 Grants J159 98554 159 l(X)117 Fundr3isingevents Fees 1393 Y273 1020 2424D Other inc¢me resource5 2507 1268 38173 26528 Inve51ment irKome Deposit accouTht intere 18 205 Totsl inconmng resourtes 128350 126850 RESoL$R￿ EXPENDED Costs of generatlngvoluntary incorne FuDdraisinE 27 Charitsble artivithes Wages & Statutory Pension Scheme Postage and stationery Food and milk IOY667 95874 253 ConsiJrnable5, Toys & Equipment 4382 4859 I14￿3 101469 support C05t5. manaBe￿rt Rate5, LiEht and Heat Insurance 1058 i(A)5 894 Telephone Sundries Rent and SeNice charges Motor and Travel 550 643 634 432 2784 2734 22 Payroll pr￿e￿nÉfees Training 817 921 736 140 Carried forward 6177 This page doe5 notforrn part of the statutory finantial 5tstements Page 10 KIPUNG UONS PRE.SOIOOL DEr￿LEDSTATEMENT OF FIp4ANaALA￿rnES FOR THEYEARENDED 3tsf MAACH 2022 2022 2021 SupportC05ts. Management Brcu8ht forward 6177 Accountanry BankCharge5 Subscriptions Advertising E4uipmenl Rental RepairsaDd Renewa15 Freehold Property Fwtures and Fithngs Office Equiprnent 57 250 174 194 456 456 3276 9144 depreoatt depr￿latiOn depreuatic 3962 3962 32LFJ 559 78 2￿15 15744 Total resources expended 140743 117321 Net exce55/defiffi expendiiure overlncome -12393 9529 This pa6e does *Otforrn part of the statutoryfinanrial State￿eTrts Page 11