Charity numbor 1080344
The Shore Pre-school
Unaudited Accounts
31 March 2022

The Shore Pre-school
Contents
Tnjstees, annual report
Independent examinels report
statement of Fina￿la1 Adivrties
24
Statement of Financial Position
Notes tr) thè accounts

The Shore Pre-school
Infomiatlon
Trustees
Miss K Constable IChairperson}
Ms G Giles
Ms M Pothecary
A¢countsnts
Cochrane & Co A¢¢ountants Limrted
38 lQ"ngs Road
Lee-on-the-solenl
Hampshire
P013 9NU
Bank•rn
Lloyds TSB PIC
Woolslon Branch
Southampton
Addr888
Weston Shore Infants School
Foxcott Close
Weston
Southampton
Hampshire
SO19 7JQ

The Shore Pre-school
Structure, GovernanrA and Management
Trustee's annual report
for the year ended 31 March 2022
The Iruslees present their report tcgether wtih the financial statements of the charty for the year
ended 31 March 2022.
The financial statements have been prepared in accordarlce wrth the accounting policies set out on
page 7 and comply with the chantys consts'tuib"on, the charit￿s Act 2022 and the Charib'es SORP.
Governlng do¢ument
The organisalion is constttubj wrlh ¢hantabl8 principbs govemed by a Standard Pre•School
Leaining Aliance IPLA) constitution. In the event of the organisab'on being dissolved. the memtsers
have no liabilrties. Any assets would be transferred to the PL
Manang0m&nl commlttoe
Committee members are ek¢bJ for a term of year. and can be rfrel&ted for a lotal term not to
exceed ten consecutive years.
Member4hlp
Membership 1$ divided into tsvo types. famity and affiliate. Family memb8rshlp covers pa￿nIS and
guardians of children attending the pre-school. Affiliate membership is open lo individuals,
organisations or other bodies interested in supporting the aims of the pre-schcol.
Objects Ind a¢tlvMI••
The organisalion's aims are to enhance the devèlopment and education, primarily und&r the stslulory
school age. The organisatlon promotes these aims through offenng approprlate Play, educatson and
care facilits'es.
Publlc bengfft
The main acts'wlies for public benefit undertaken during the year were the provisw)n of child care
sessions from Monday to Friday for 38 weeks of the year.
The trustees are responsible for the overall running of the pre-school and held regular maelings
during the year. The Iruslees have had regard to the gu￿anCe on public benefit issued by the
Charitiés Commission. when exercising any rw)wers or duties to which the guidance may be relevant.
Resorv08 polky
The Iruslees have deuded that reserves a￿ required to.. cover short tenn expenditure incurred whilst
waiting for the next fvnding paymenL wowde security for the fvlure of the pre-school. enable the pre-
school to meet statutory requiffjments for sick pay for rts staff arKI lo meet redundancy costs In the
event of the prfrschool clo￿ng.
At 31 March 2022 unrestr￿ted reserves total￿ £109.802 and restricted ￿SerVeS totalled £nil. giving
totsl reserves of £109,802.

The Shore Pre-school
Structure, Governance and Management
Trustee's annual ￿port
for the yoar ended 31 March 2022
Flnan¢lal revlew and fundlng
The principal funding source continues to be the subsidy provkled by Scmjthampton Cty Council.
These funds are topped up ty the fees charged to parents and guardians. tC•Jether with the other
fund raising actwities.
This year the organisation has conbnued to expand Ihe educab.on and care fxilrties to include
specfft staff training and 4uipmenl for special needs child￿n.
The organisation continues to work towards raising Th)ney for capital equipm&nL
statement of trustggs rn6ponslblllties:
The trustees a￿ responsible for preparing the Trustees. Annual Report and the financial statements
In accordance wlh appli¢able law and Unrted Kingdom Accounting Standards (United Kingdom
Generally Accepted Aeujunting Practice).
The law applicable to Chan1￿ in Engknd & WaWNorthem I￿land requires the trustees lo prepa
financial statements for each financ￿1 year which gNe a tru8 and fair vi8w of the State of affairs of the
charity and of the incoming resources and application of resour￿ of the charity for that Feri(yJ. In
preparing these financial statements, the trustees a￿ required to..
-select suitable a¢¢ounling poliaes and then apply them consistently.,
bserve the methods and principles in the Charilies SORP 2015 (FRS 102).,
-make judgements and estimates that are reasonab￿ and prudent".
-stale whether applicable accounts'ng standards have been followed, $ubj8Ct to any materfal
epartures disclosed and explained in the financial ststements.
-prepare the financial statements on the going c¢)nc8m basis unless It is inappropriate to presume
that the charity will ¢onJnue in operatson.
The Iruslees ar8 rosponsible for keeping proper accounts'ng records that disclos? with reasonable
accuracy at any time the financial position of the charty and enable them to ensure that the financial
statèments comply with the Charit￿$ Act 2022. the Chariti'es (Accounts and Reportsl Re9ulation8
2008 and the provisions of the trust deed. They a￿ alw respansible for safeguarding the assets of
the charity and hence for tsking reasonable steps for the prevention and detection of fraud and other
irregularib'es.
Approved by the management ¢ommrttee on
qliiliz
Signed on ifs behalf ty.
Katrina Constable
Chalr

The Shore Pre-school
Registered charity number 1080344
Independent Examinerfs Report to the Trustses of The Shore Pre-school on the
accounts for the Year ended 31 March 2022
l ￿port to the chartty trustees on ry examinatb)n of the accounts ot the Charity for the year ended 31
March 2022, which are set out on pages 5 to 8.
onslbllltles and basls of re
As the charity's trustees you are res[￿sIble for the preparation of the al￿￿nts in accordance with
the requirements of the CharitEs Art 2022 {'the Acr).
I report in respect of my examination of the ¢harWs accounts carried out under section 145 of the
Act and in carying oul my examination I have followed applicable Directions given by the charity
Commi$ston under section 14515){bl of the Act
Inde
endent Exarnln•r'
nt
I have completed my examination. I confimi that no material matters have Come lo my attention in
connection wrth the examination giving me t￿USe lo tel￿ve that in any materkal respect.
1. accounting ￿cOrdS were not kept in respect of the chadty as wuired by section 130 of the Act,. or
2. the accounts do not accord wth thos8 records,. or
3. the accounts do not comply with the applicable requifemenls ￿ncernIng the ft)m) and content of
accounts set out in the charities (Accounts and Reports) Regulations 2008 other than any
reqlbirement that th8 accounts give a 'true and kir viev/ wh￿h is not a matter considered as part of
an independent examinatron.
I have no concems and have come across no other matters in connection wth the examinallon to
which attention should be drawn in this reF4)rt in order to enable a propor understanding of tha
accounts to be reached.
J Co¢hrane, FCA
Cochrane & Co Accountants Limiied, 38 Kings Road. Lefron-thtrSolen( Hampshire, P013 9NU
14Jiili

The Shore Pre-school
Statement of Financial Activities
for tho year ended 31 March 2022
Unrestricted Restricted Totsl Funds
funds funds
2022
Total Funds
2021
In¢oming resources
Grants
Fees
Fundraising
Bank interest
Donab"ons
Other grants
Other
Total Incoming resources
188,401
13,185
231
188,401
13,185
231
213.438
5,290
13
40
14,724
601
601
15,840
132
218,399
15,840
132
202,559
15,840
233,953
Resources expended
Fee earning activities
Wages and salaries
Employels Nl
Employers pension
Rent
Insuran
Recruitment
Milk
Clothing costs
Fundraising costs
Trips and events
Christmas
Equipment. including garden
170.426
5.719
2,810
10,751
981
15.840
186,266
5,719
2,810
10,751
981
148
4.537
1,584
43
173,035
4,267
2,489
10,338
981
4,537
1,584
43
2,558
1.042
99
531
7,451
531
7,451
7,394
204.981
15.840
220,821
202,247

The Shore Pre-school
Statement of Financial Activities
for the year ended 31 March 2022
Govgrnanco costs
Bookkeeping
Stationery. postage and photocopying
Accountancy
Telephone
Repairs and renewals-propety
1.180
1.096
1.146
637
156
1,180
1.096
1,146
637
1,210
1.524
1.092
917
5.904
F 111
Subscriptions
Staff training
Depreciab'on
D8S
Cleaning
Other
50
2.330
2.672
448
1.623
2,657
50
2,330
2,672
448
1,623
2,657
50
630
3,302
263
2,555
1,851
13,995
19,298
Total rnsources expend•d
218.976
15.840
234,816
221,545
Net Incomlng resources
16.417
16,417
12,408
ReconcSllatSon of ￿nds.
Tot81 hjnds brought forward
126,219
126.219
113,811
Totsl funda carrled fofward
109.802
109.802
126,219

The Shore Pre-school
Statement of Financial Posttlon
as at 31 March 2022
2022
2021
Flxed assets
Equipment, machinery and motor vehicks 12
8.013
9,904
Current 08uts
Stock of clothing
Outstanding fees
Cash at bank
Cash in hand
Prepayments
150
668
101.952
501
1.002
150
116,387
242
981
118.204
Curront Ilabllltles
Accruals
2.484
1.889
Not curront a88•ts
101,789
116,315
Not a•8ets
126,219
Unrestrictod fund8
General fund
Net surplusl(deficlt) for the ￿r
126.219
(16.417)
113,811
12,408
109802
126,219
These accounts wore approved by the trustee8 on
ql,,I
21 and svJned on ifs behalf by.,
Katrina Constablo
Chalr

The Shore Pre-school
Notes to the Accounts
for the year ended 31 March 2022
Accountlng pollcles
Basls of prepardtion of accounts
The accounts have been compiled on an accrua￿ basis for the infomab.on of the pre•
school committee and it's members. As such, the preparation of these accounts is
governed by the SORP IFRS 1021.
The chanty is unincorporated.
The charity is a public benefit entty.
Incomlng resources
All incoming resources are included in the Statement of Financial Activities. when the
charity becomes ents.tied to the income and the amount can be quantffied wrth reasonable
accuracy. The following SFecrfic wlicies are applied to particuLar catagories of income..
Fee income is received from the local Education Authority and from parents and guardians.
This is included in the accounts on a received ba>s.
Clothing, brochures and items for resale are included as income when they are sokl.
Income from grants and subsvjies are accounted for when receNed.
Outgoing resources
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure
includes any VAT, which cannot be recovered and is rewrted as part of the expenditure to
which it ￿lates.
charitab￿ expenditure comprises those costs incurred by the organisatr.on delivering ils
services to the members. It includes tx)th costs that can be allocated directly to such
activrties and those costs of an indirect nature necessary to suprM)rt them.
Govemance costs include those costs associated meeting the Consti￿tiOnal and
statutory requirements of the organisabon.
Fund accounting
Unrestricted funds are awdilable for use at the dIscre￿n of the management Committee in
rtherance of the aims of the organisab"on.
Stocks
Stock represents the value of unsdd ckjthing and brochures at the balance sheet date.
Depreclatlon
Depreciation has been provided at 25% reducing balance