Charlty number 1080344
The Shore Pre-school
Unaudited Accounts
31 March 2023

The Shore Pre-school
Contents
Page
Trustees, annual report
Independent examinevs report
Statement of Financial ActivrtE$
Stslement ol Financial Pwtion
Notes to the accounts

The Shore Pre-school
Infomiation
Trustees
Miss K constab￿ {chair￿rS0n}
Ms G Glles
Ms M Pothecary
A¢countants
Cochrane & Co Accountants Limited
38 Kings Road
Lee-on-the-solent
Hampshire
P013 9NU
Bankers
Lloyds TS8 PIC
Woolslon Branch
Southampton
Address
Weston Shore Infants S¢hool
Foxcott Close
Weston
Southampton
Hampshire
S019 7JQ

The Shore Pre-school
Structure, Governance and Management
Trustee's annual report
for the year ended 31 March 2023
The trustees present their report together wth the financial statements of the charity for the year
ended 31 March 2023.
The ffnancial statements have been prepared in accordance with the accounting wlicies sel out on
page 7 and comply with the charity's constituib"on. the Charth'es Act 2022 and the Charities SORP.
Govemlng docum•nl
The organisalion Is constiluted vrith chanlabk principles govemed by a Standard Pre-school
Learning Alliance (PLA} Constilulion. In the event of the organisation being dissolved. the members
have no liabilrties. Any assets wouid be transferr￿ to the PLA.
Manangement committee
Committee mem￿r$ a￿ elected for a tsrm of one year, and can be re-elected for a total term not to
exceed ten consecutive years.
Member8hlp
Membership is divided into types. family and affiliate. Famity membership covers parents and
guardians of childr8n attending the pre-school. Affiliate membership is open to individuals,
organSsation$ or other bod￿$ interested in supporting the aims of the prfrschool.
Objects and actlvltle•
The organisalion's aims a￿ lo enhance the development and education. primanly under the statutory
school age. The organisalion promotes these aim$ through offering appropriate play, education and
care facilities.
Publlc boneflt
The main activit￿S for public benefrt undertaken during the year were the provision of child ca
sessions from Monday to Friday for 38 weeks of the year.
Thè trustees are responsibl8 for the overall runnlng of the pre4chool and held regular meetings
during the year. The Iruslees have had regard to the guidance on public benefit issued by the
Charrties Commission, when exercising any powers or duties to which the guKlance may be relevant.
Resorv06 poII¢y
The Iruslees have tjecided that reserves are required lo,. cover short lemi expenditure incurred whilst
waiting for the next funding payment, provide security for the future of the pre-school, enable the pie-
school lo meet statutory requirements for $i¢k pay for ivs staff and to meet ￿dundaneY costs in the
event of the pre-sch¢)ol closing.
At 31 March 2023 unreslrKted reserves total￿ £129,222 and restn"¢ted reseThes totalled £nil, giving
total reserves of £129,222.

The Shore Pre-school
Structure, Governance and Management
Trustee's annual report
for the y8ar ended 31 March 2023
Financial revl•w and fundlng
The principal funding source continues to be the subsidy provided by Soulharnpton City Council.
These funds are topped up by the fees Charged to parents and guardians, together with the other
fund raising ath"viltes.
This year the organisalion has continued to expand the education and care facilities to include
specific staff training and equipment for special needs chi￿ren.
The organisab'on ¢ontinues to work tcmiards raising money for caprtal equipment.
Statbmont of trustees rgsponsibilitles"
The trustees are resF)onsible for preparing the Trustees, Annual Report and the financial statements
in a¢¢ordance with applicable law and United Kingdom Accounting Standards IUnrf(ed Kingdom
Generally Accepted Accounting Practice).
The law applicable to charities in England & WaWNorthem Ireland requires the trustees to p￿pare
financial statements for each financial yèar which give a true and fair view of the stsle of affairs of the
charity and of the incoming resources and applicats.on of resources of the charity for Ihal period. In
preparing these financial Stslements, the tnjslees are required lo..
-select suitable accounting Fdicies and then apply them consistently",
-observe the methods and principles in the Charib'es SORP 2015 IFRS 1021..
-make judgements and estimates that are reasonable and prudent..
-state whether applicable accounting stsndards have been followed. subject to any material
departures disclosed and explained in the financial Statements..
-prepare the financial stslements on the going concem basis unless it is inappropnate to p￿Sum•
that th& ¢harily will continue in 0￿ra￿"on.
Thè trustees are responsibk8 for keeping proper ac¢ounth"ng records that disclose with reasonable
accuracy at any lime the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 2022, the Charth'es (Accounts and Reports) Regulations
2008 and the provisions of the trust deed. 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
irrégularities.
Approved ty the management committee on I t. ol .
Signed on it's behalf by.,
Katrina Constsb
Chalr

The Shore Pre-school
Registered charity number 1080344
Independent Examinefs Report to the Trustees of The Shore Pre-school on the
accounts for the Year ended 31 March 2023
I report to thè charity trustees on my examination of the accounts of the Charity for the year ended 31
March 2023, which are set out on pages 5 to 8.
onslbllltle8 and bas18 of re
As the charity's Iruslees you a￿ responsible for the p￿paratIon of the accounts In accordance with
the requirements of the Charitses kt 2022 {'the Acfl.
I report in respect of my examination of the chartys accounts carried out under section 145 of the
Act and in carrying out my examination I have followed applicable Direth'ons given by the charity
Commission under section 145151{bl of the Act.
endent Examlner's Ststement
I have Completed my examinatron. I confirm thal no material matters have come lo my attenlK>n in
connection with the examinab'on giving me causè to t*lieve that in any matenal respect..
1. accounting records were not kept in ￿SpeCt of the charity as required by section 130 of the Act.. or
2. the accounts do not accord wth those records", or
3. the accounts do not comply with the applicable requirements CX*nceming the fomi and content of
accounts set out in the chant￿$ (Accounts and Reports} Regulations 2008 other than any
requirement that the accounts give a Irue and fair vi•V which is not a matter considered as part of
an independent examinatson.
I have no concems and have come across no other matters in cor¢neclion ￿th the examinats'on to
which attent￿￿ Should te drawn in thls report in order to enable a proper understanding of the
accounts to be ￿aChed.
J Cochrane, FCA
Co¢hrane & Co Accountants Limrte(J. 38 Kings Road, Lee-on-th&Solent. Hampshire. P013 9NU

The Shore Pre4chool
Statement of Financial Activities
for the year ended 31 March 2023
Unrestricted Restrlcted Total Funds
funds funds
2023
Total Funds
2022
Incoming rosources
Grants
Fees
Fundraising
Bank interest
Donations
Other grants
Other
Total Incomlng resource8
205.379
22.241
565
182
205,379
22,241
565
182
188,401
13,185
231
601
15,840
132
218,399
34,067
34.C67
228.367
34,067
262,434
Resources èxpendfjd
Fee earnlng activities
Wages and salaries
Empbyefs Nl
Empbyers penS￿n
Staff benefits
Rent
Insurance
Recrurtment
Milk
Clothing Costs
Fundraising costs
Trips and events
Christmas
Equipment, including garden
165.122
5.426
2,￿2
2.394
11.443
1.003
131
2.682
772
34.067
199,189
5,426
2,962
2,394
11,443
1,003
131
2.682
772
186,266
5,719
2,810
800
10,751
981
148
4,537
1,584
43
643
132
2,538
643
132
2.538
531
7,451
195.248
34.1>57
229,315
221,621

The Shore Pre-school
Statement of Finan¢lal Activities
for the year ended 31 March 2023
Govemance costs
Bookkeeping
Stabonery. postage and photocopying
Accountancy
Telephone
Repairs and renewals-property
Subs¢riplions
Staff training
Depre¢k?tion
DBS
Cleanlng
Other
1,230
1,008
1,242
902
71
285
3,870
2,173
129
2,420
369
1.230
1.008
1,242
1.180
1,0
1,146
637
156
50
2.330
2,672
448
1.623
1.857
71
285
3.870
2,173
129
2.420
369
13,699
13.699
13,195
Total resou￿0$ oxp8ndod
208.947
34,067
243,014
234,816
Net Incomlng re8our¢o8
19,420
19,420
16.417
Recon¢lllatlon of funds.,
Total funds brought fO￿ard
109,802
109,802
126,219
Total funds carrled forword
129,222
129.222
109,802

The Shore Pre-school
Statement of Financial Position
as at 31 March 2023
Notes
2023
2022
Flxed assets
Equipment, machinery and motor vehides 12
6,518
8,013
Current a$s￿S
Stock of clothing
Oulstsnding fees
Cash at bank
Cash in hand
Prepayments
150
696
122.316
585
1.032
124,779
150
668
101.952
501
1,002
104,273
Current Ilablllti98
A¢¢ruals
2.075
2,484
Net currènt as8•t•
122.704
101,789
Net a880ts
129,222
109.802
Unre8trlctod fund•
General fund
Net 3urplu$lldeficitl for the year
109,802
19,420
126,219
116,4171
129,222
109,802
Th8s& accounts were approved by the trustees on It. •1 . t4 and signed on its behalf by,.
KgtrtnA Con$tabl•
Chalr

The Shore Pre-school
Notes to tho Accounts
for the year ended 31 March 2023
Accountlng policies
Basls of preparntion of accounts
The accounts have been compiled on an ￿u31$ basis for the infomiation of the pre-
school committee and ￿S members. As such. the p￿para￿.0Tr of these a¢counls is
governed by the SORP {FRS 1021.
The charity Is unincorporated.
The charity Is a public benefft entity.
Incomlng resource5
All incoming resources are included in the Statement of Financial Activibes, when the
charity becomes enlitied to the income and the amount can be quanbfied with reasonable
accuracy. The follo￿n9 spea.fic policies are applied lo particular catagories of income..
Fee income is received from the local Education Authority and from parents and gUard￿n$.
This Is included in the accounts on a received basis.
Clothing, brochu￿$ and rtems for resale are included as income when they ar& sokl.
Income from grants and Subsidies are accounted for when received.
Outgolng ro8ourc•s
Expenditure is recognised on an accruals basis as a liability 1$ incurred. Expenditure
includes any VAT, which cannot be recovered and is reported as part of the expenditure lo
which it relales.
Charitable expenditure comprtses those Costs incurred by the organisatr'on delivering its
services to the members. It includes both costs that can be allocated directly lo such
activities and those costs of an indlrect nature necessary to support them.
Govefflan￿ costs include those costs associalod meeting the constltutional and
$tstutory requirements of the organtsation.
Fund a¢counting
Unreslri¢led funds are available for use at the discretion of the management committee in
furtherance of the aims of the organisat￿.
Stocks
Stock represents the value of unsold dothing and brochures al the balance sheet date.
D•preclatlon
Depreciation has been provided at 25% reducing baknce

The Shore Pre-school
Notes to the Accounts
lor the year ended 31 March 2023
Pre4chool Leaming Alliance
The pre-school is a member of the Pre-S¢hry31 Leaming Alliance, and as such. is exempt
from taxatK)n on its activthes.
Management Committe8
No members of the management committee receNed any remuneration during the year.
No Committee member or other person related to the charity had any personal interest in
any contract of transaction enetered into by the organisation dunng the year.
Accumulated Fund
All funds and assets are for the beneffit of the pre-school memters.
Employee numbern
There were 17 employees during trte year12022 19 employees).
Prnsentatlon ¢urrency
The a¢counts are presenled in Sterfing.
Indepondont •xamln•vs f•es
DuAng the year fees of £1,146 were paid to Ihe Independent examiner.
Tru8to0 remunoratlon
During the year tsvo Iruslees were paid ￿mUnerat￿)n as follows.
Ms G Giles £27,500
M Polhecary £25,658
Amounts were paid via tsir contracts of employment with the pre•sch¢)ol.
TNste08 exp8n$oS
No expenses weie pald 10 trusiee$ In Ihe year.
10 Employees
No individual employee was paid over £60.000.
11 Related party transactlons.
There are no related paty transactions.

The Shore Pre-school
Notes to the Accounts
for the year ended 31 March 2023
12 Plant. machinery and motor vehicles
Plant and
machinèry
Cost
At 1 April 2022
Additions
At 31 March 2023
27,046
678
27,724
D•prgclal•on
At 1 April 2022
Charge for the year
Al 31 March 2023
19,033
2,173
21.206
Net book value
Al 31 March 2023
At 31 March 2022
6,518
8,013
10