Charity no. 1081076
Christ Church Pre School (Hanham, Bristol)
Report and Financial Statements
31 August 2024
Christ Church Pre School (Hanham, Bristol)
Contents
| For the year ended 31 August 2024 | |
|---|---|
| Page | |
| Reference and administrative details | 1 |
| Report of the trustees | 2 |
| Independent examiners report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Statement of cash flows | 9 |
| Notes to the financial statements | 10 |
Christ Church Pre School (Hanham, Bristol)
Reference and administrative details
| For theyear ended | 31 August 2024 | |
|---|---|---|
| Charity number | 1081076 | |
| Operational | Church Road | |
| address | Hanham | |
| Bristol | ||
| BS15 3AE | ||
| Trustees | Sophi Marten | Chair |
| Sarah Crane | Treasurer | |
| Marie Smith | ||
| Louise Clarke | ||
| Elizabeth Coole | ||
| Samantha Mitchell | ||
| Roxanne Smith | ||
| Katie Sivier | ||
| Emma Webb | ||
| Accountant | Stepping Stones Accountancy Limited | |
| 7c Hanham Hall | ||
| Whittucks Road | ||
| Hanham | ||
| Bristol | ||
| BS15 3FR |
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Christ Church Pre School (Hanham, Bristol)
Report of the trustees
For the year ended 31 August 2024
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2015).
Governing document
Our Governing Document is the Pre-School Learning Alliance Pre-School Constitution 2012 (Standard Version).
Chair Report
We started in September 2023 with 41 children (624 hours a week) which whilst marginally fewer children than in Sep 2022 this was with more hours booked. Marie and the staff worked very hard settling new children into the preschool and continuing to make it the lovely environment we all know and love. We continue to have a great reputation within the Community and numbers rose throughout the year with 64 (1035 hours per week) children with us by the end of the year (July 2024) which is 12% increase in children and 18% increase in hours compared to July 2023.
Our aim for 2023/2024 was to ensure all the children received the Christchurch preschool experience. The children settled really well and enjoyed all of the events and experiences our wonderful preschool staff deliver day in-day out with the help of Kevin & Perry the Guinea pigs of course!
And again (as I also said at this point last year, and the year before!) we cannot continue without highlighting Marie and her continued dedication to the pre-school and its children – Marie is the driving force behind everything that makes Christchurch what it is from galvanizing, looking after and developing the team to the lovely activities the children have and the her support for me in this role throughout my tenure. Marie I cannot thank you enough and, as was said at this point last year (and the year before), and still remains more than true today – Christchurch Pre-school would not be the same without you so thank goodness we still have you!
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Christ Church Pre School (Hanham, Bristol)
Report of the trustees
For the year ended 31 August 2024
FUNDRAISING:
We were able to hold the events which has helped fundraising massively and allowing us to raise over £4,000 this year!
Events this last year (September 2023 - August 2024) have been our: Christmas Fair £997.41 Baby and Children’s sale £165.00 Summer Disco £344.45 Summer Fayre £672.27 Co-op grant £1,156.07 Matched funding (Liz) £500.00 Total raised from our events £3,835.20
We have also raised...
£17.39 Easy fundraising £246.00 Photos £28.00 Bags2School
That’s a TOTAL of £4,126.59
Using our fundraising money we have purchased the following: £199.60 Graduation party £207.25 Christmas Fayre expenses £60.00 Baby and children’s sale £4,522.63 Resources £331.50 Summer disco expenses £216.41 Summer fayre expenses £5,537.39 Total spent
Thanks to all of the Committee, staff and parents which have helped us raise this money and allowed us to buy valuable resources and equipment for the pre-school. A special thanks to Sarah Crane for her amazing efforts in obtaining donations of paint, play sand and a huge number of raffle prizes this year too and Liz for obtaining matched funding through work.
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Christ Church Pre School (Hanham, Bristol)
Report of the trustees
For the year ended 31 August 2024
STAFFING:
We continued to staff at a higher ratio with the addition of Brogan to the team however Brogan was off on maternity leave for the majority of this year, which we chose not to cover. Liz joined us to take over from Emmeline who sadly left us this year as out financial officer and has settled in beautifully along with Ellie who joined us lots to cover where needed. Esther continues to thrive and develop under Marie’s leadership and is continuing her apprenticeship with us. Sacha continues to be our Special Educational Needs Co-ordinator and is doing an amazing job in supporting the children with additional needs.
In April staff received a pay rise in lien with the cost of living. This was a straightforward decision as we all agreed that staff have worked so hard over a challenging period and we wanted them to feel valued and appreciated and to say thank you for everything they do. So Marie, Sacha, Julie, Vickie, Mandy, Donna, Marie, Esther, Brogan and Liz THANK YOU VERY MUCH.
MOVING FORWARD:
As always, for the next year, the focus for the committee should be on maintaining the pre-school’s high standards, continuing to be a presence within the community, supporting Marie and the team and fundraising as much as possible in what continues to be a challenging economic environment.
Dates are booked for our traditional events which have been such a success and look for further opportunities to fundraise wherever possible.
Lastly I would like to thank our committee members, Lousie who took over as secretary and Jo who took over as Treasurer. Jo and Laura will leave following this meeting – thank you so much for your contribution to pre-school and for supporting me throughout my time as Chair.
My reason for joining the committee was because the pre-school is such a lovely environment for children and their families to grow that I felt compelled to play a part in ensuring that this continued for both my children which it has as both are now thriving at Primary School. I personally have learned lots along the way and will take away a great and enriching experience, great memories and some lovely friends! Thank you for having me as part of the Christchurch preschool family and long may this amazing place for children and families to thrive continue with all the success it deserves!
Sarah Jefferies Chair Person of Christchurch Preschool 2023/2024
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Christ Church Pre School (Hanham, Bristol)
Report of the trustees
For the year ended 31 August 2024
Statement of responsibilities of the trustees
The trustees are required to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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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; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees 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 confirm that to the best of their knowledge there is no information relevant to the audit of which the auditors are unaware. The trustees also confirm that they have taken all necessary steps to ensure that they themselves are aware of all relevant audit information and that this information has been communicated to the auditors.
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
Approved by the trustees on 1 November 2024 and signed on their behalf by
Sophi Marten - Chair
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Independent examiners report
To the members of
Christ Church Pre School (Hanham, Bristol)
I report to the charity trustees on my examination of the accounts of the company for the year ended 31st August 2024.
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
Having satisfied myself that the accounts of the company are not required to be audited under part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 ("the 2011 Act"). In carrying out my examination I have followed the directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with the methods and principle of the Statement of Recommended Practice for accounting and reporting by charities.
I have no concerns and have come across no other matters in connection with the examination to which should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Nathan Brady Stepping Stones Accountancy Ltd 7C Hanham Hall Whittucks Road Hanham Bristol BS15 3FR
1 November 2024
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Christ Church Pre School (Hanham, Bristol)
Statement of financial activities (incorporating an income and expenditure account)
For the year ended 31 August 2024
| Note Income from: Charitable activities 3 Investments 4 Total income Expenditure on: Raising funds Charitable activities Total expenditure 5 Reconciliation of funds: Total funds brought forward Total funds carried forward Net income / (expenditure) and net movement in funds |
Unrestricted £ 214,665 97 214,762 5,537 162,971 168,508 46,254 27,455 73,709 |
2024 Total £ 214,665 97 214,762 5,537 162,971 168,508 46,254 27,455 73,709 |
2023 Total £ 142,246 42 142,288 2,410 151,153 153,563 (11,275) 38,730 27,455 |
|---|---|---|---|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 12 to the accounts.
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Christ Church Pre School (Hanham, Bristol)
Balance sheet
As at 31 August 2024
| Note Fixed assets Tangible fixed assets 8 Current assets Debtors 9 Cash at bank and in hand Liabilities Creditors: amounts falling due within 1 year 10 Net current assets Net assets 11 Funds 12 Unrestricted funds: General funds Total charity funds |
£ 52 74,702 74,754 1,045 |
2024 £ - - 73,709 73,709 73,709 73,709 |
2023 £ 299 299 52 28,149 28,201 1,045 27,156 27,455 27,455 27,455 |
|---|---|---|---|
Approved by the trustees on 1 November 2024 and signed on their behalf by
Sophi Marten - Chair
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Christ Church Pre School (Hanham, Bristol)
Statement of cash flows
For the year ended 31 August 2024
| Note Cash used in operating activities: Net cash provided by / (used in) operating activities 13 Cash flows from investing activities: Dividends, interest and rents from investments Purchase of tangible fixed assets Net cash provided by / (used in) investing activities Increase / (decrease) in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2024 £ 46,456 97 - 97 46,553 28,149 74,702 |
2023 £ (11,972) 42 - 42 (11,930) 40,079 28,149 |
|---|---|---|
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Christ Church Pre School (Hanham, Bristol)
Notes to the financial statements
For the year ended 31 August 2024
1. Accounting policies
a) Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Christ Church Pre School (Hanham, Bristol) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
b) Going concern basis of accounting
The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having considered the charity's ability to generate its own income over the next twelve months.
c) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. In line with the SORP FRS102, the value of services provided by volunteers has not been included.
d) Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
e) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.
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Christ Church Pre School (Hanham, Bristol)
Notes to the financial statements
For the year ended 31 August 2024
f) Funds accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.
g) Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
h) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
i) Financial instruments
The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.
j) Pensions
The company operates a defined contribution pension scheme. Contributions are recognised in the profit and loss account in the period in which they become payable in accordance with the rules of the scheme.
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Christ Church Pre School (Hanham, Bristol)
Notes to the financial statements
For the year ended 31 August 2024
2. Prior period comparatives: statement of financial activities
| Income from: Donations and legacies Charitable activities Investments Total income Expenditure on: Raising funds Charitable activities Total expenditure Net income / (expenditure) Transfers between funds Net movement in funds Income from charitable activities Fundraising Total income from charitable activities Fees |
£ 4,127 210,538 214,665 Unrestricted |
£ - 142,246 42 142,288 - 153,563 153,563 (11,275) - (11,275) 2024 Total £ 4,127 210,538 214,665 Unrestricted |
2023 Total £ - 142,246 42 142,288 - 153,563 153,563 (11,275) - (11,275) 2023 Total £ 4,032 138,214 142,246 |
|---|---|---|---|
3. Income from charitable activities
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Christ Church Pre School (Hanham, Bristol)
Notes to the financial statements
For the year ended 31 August 2024
4. Investment income
| Bank interest Total investment income |
£ 97 97 Unrestricted |
2024 Total £ 97 97 |
2023 Total £ 42 42 |
|---|---|---|---|
5. Expenditure
| Raising funds £ - Establishment costs - Consumables & Catering - Purchases - Equipment & Toys - - Training - Subscriptions & licenses - Insurance - - Fundraising costs - Charitable donations - - - Sub-total - - - Total expenditure Allocation of governance and support costs Staff costs Office expenses Legal & professional Depreciation Other costs |
Charitable activities £ 138,605 9,052 5,346 358 740 2,853 298 2,331 1,194 1,565 5,537 60 300 269 168,508 - 168,508 |
£ - - - - - - - - - - - - - - - - - Support and governance costs |
2024 Total £ 138,605 9,052 5,346 358 740 2,853 298 2,331 1,194 1,565 5,537 60 300 269 168,508 - 168,508 |
2023 Total £ 124,505 10,219 6,695 1,186 55 1,990 895 2,357 1,144 1,552 2,410 - 300 255 153,563 - 153,563 |
|---|---|---|---|---|
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Christ Church Pre School (Hanham, Bristol)
Notes to the financial statements
For the year ended 31 August 2024
6. Staff costs and numbers
Staff costs were as follows:
| 2024 £ Salaries and wages 135,007 Employer's National Insurance 892 Pension costs 2,706 138,605 No employee earned more than £60,000 during the year (2023: none). 2024 No. Average number of employees 11 |
2023 £ 122,585 - 1,920 124,505 2023 No. 13 |
|---|---|
Trustee Marie Smith received a remuneration of £32,577.59 from an employment with the charity. The employer pension contributions of £790.19 were paid on behalf of the trustee. No other trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity. No trustee expenses have been incurred during the period.
7. Taxation
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
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Christ Church Pre School (Hanham, Bristol)
Notes to the financial statements
For the year ended 31 August 2024
8. Tangible fixed assets
| Cost At 1 September 2023 Additions in year Disposals at cost At 31 August 2024 Depreciation At 1 September 2023 Charge for the year Eliminated on disposal for the year At 31 August 2024 Net book value At 31 August 2024 At 31 August 2023 9. Debtors Other debtors 10. Creditors: amounts due within 1 year Accruals Other taxation and social security |
Equipment £ 1,199 - - 1,199 900 299 - 1,199 - 299 |
Motor vehicles £ - - - - - - - - - - 2024 £ 52 52 2024 £ 1,000 45 1,045 |
Total £ 1,199 - - 1,199 900 299 - 1,199 - 299 2023 £ 52 52 2023 £ 1,000 45 1,045 |
|---|---|---|---|
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Christ Church Pre School (Hanham, Bristol)
Notes to the financial statements
For the year ended 31 August 2024
11. Analysis of net assets between funds
| Tangible fixed assets Current assets Current liabilities Net assets at 31 August 2024 |
£ - 74,754 (1,045) 73,709 Unrestricted funds |
Total funds £ - 74,754 (1,045) 73,709 |
|---|---|---|
12. Movements in funds
| Total funds General funds Unrestricted funds Total unrestricted |
At 1 September 2023 £ 27,455 27,455 27,455 |
Income £ 214,762 214,762 214,762 |
£ (168,508) (168,508) (168,508) Expenditure |
£ £ - 73,709 - 73,709 - 73,709 Transfers between funds At 31 August 2024 |
|---|---|---|---|---|
13. Reconciliation of net movement in funds to net cash flow from operating activities
| Net movement in funds Adjustments for: Depreciation charges Dividends, interest and rents from investments Decrease / (increase) in debtors Increase / (decrease) in creditors Net cash provided by / (used in) operating activities |
2024 £ 46,254 299 (97) - - 46,456 |
2023 £ (11,275) 300 (42) - (955) (11,972) |
|---|---|---|
14. Related party transactions
There were no related party transactions during the period.
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