2021-08-31-accounts

Charity registration number.. 1084456 Hawley Pre School Annual Rewrt and Financial Sratrments for ihe Year Ended 31 Augusi 2021

Haw'lev Pre Sebool Contents Reference and Administratiwe tkiails sta￿ment of Financial Activities 2to3 Balance Sheei Notes to the Financial Statements 5t0 14 Statement of Trllstees, Responsibilities Independeni Examiner's RetX)rt 19

Haw'lev Pre Sebool Reference and Administrative Details Chairrnan Martin Stone Otber Officers Vickv Oilik.- Treasurer Katy Smiih.- Secrethry Debbie Pornpei.- Committtt Men]ber Mandy Quinn.- Cimjmittee Member Vickv Mackinlay.- Commillee Member Hol). Trinih. Hall Fetnhill Road Blackw"ater Camberlev Surrev GU179BN Principal Office Charity Registration Number IO&U56 Bankers HSBC FarTrborou¥h 30 Ptice5mead Shoppints Centre FarTrborou¥h Hampshire Surrei, GU14 6YB Independent Examiner AIMS Accounwits for Business Tw"itchen Odiham Road Riseley Berks RG7 ISD Page I

- HAWLEY PRE SCHOOL, BLACKWATER, GU17 9BN TRUSTEES’ ANNUAL REPORT 2021

• 1 This report covers the period from 1[st] September 2020 to 31[st] August 2021.

• 2 Hawley Pre-school is a registered Charity and is required to be run by a Parents’ Committee. Committee members have equal responsibilities as Trustees of the Charity.

• 3 The Committee is the employing body, having legal responsibility for the Pre-school.

• 4 The role of the staff is to care for the children, to manage the sessions, and to implement and carry out the work that helps the pre-school achieve its overall purpose, which is to enhance the development and education of children over the age of two years and under statutory school age, in a parent-involving, community-based body.

• 5 The Pre-school Supervisor is responsible for day-to-day operation and ensuring that the staff are adequately qualified and briefed.

• 6 The latest OfSTED inspection was undertaken in November 2016. The setting was found to be outstanding .

• 7 In the year ending August 31st 2021, income was £113,268 (last year £109,307). Outgoings were £104,059 (£95,761).

• 8 On 31[st] August 2021, we had £67,112 in the current bank account, £50,021 in the reserve account, and a further £15,021 in the Asset renewal account. Total assets were £132,157 (£122,947 at 31[st] August 2020))

• 9 The Pre-School Learning Alliance model for running a setting like ours recommends a reserve fund for contingency/emergency/redundancy of at least 1/3[rd] of Annual Turnover. We meet this recommendation.

• 10 Staff were awarded a 2.5% pay rise in April 2021. This took into account the revised rates for the Governments Living Wage from April 2021.

• 12 Hire of Holy Trinity Hall was our second highest continuing cost, at £9,280.

• 13 Together, wages and hall hire amounted to 84% of our expenditure.

• 14 Our principle income stream is the children’s session fees. 3 and 4year old children are funded for up to 5 sessions (15 hours) a week from the term following their third birthday (funding comes from the Government and the hourly rate is determined and paid by Hampshire County Council (HCC)). A further 15 hours, at the same funding rate, is available if parents fall within financial criteria set by the Government.

• 15 Overall, funding for sessions from HCC was £89,564 which accounted for 79% of our income.

• 16 Income from parents’ fees was £16,624 (14.4%)

• 17 In the year under review, we spent over £3,500 on renewing equipment.

• 18 We will continue to replace equipment in the current year as deemed necessary.

• 19 We believe that these improvements increase the Pre-school’s value to the local community, and help to provide a suitable environment for the children to learn and play.

• 20 Fundraising brought in £1,223 this year and my thanks go to all who helped raise this amount, and to all those who donated.

• 21 The staff put in many hours preparing for sessions and ensuring we keep up to date with the many changes to standards, and the endless requirements of governing bodies.

• 22 Our 11 permanent staff are qualified to a minimum of Level 3. We also have 2 “bank” staff who we can call upon at times of shortage.

• 23 Our thanks go to the staff for their commitment to the Pre-school.

• 24 The Pre-school is required to operate within the guidelines of a set Constitution, overseen

• 25 In 2020, because of the ongoing COVID-19 restrictions we did not hold the Autumn AGM. 26 With agreement from all members, the established the Parents’ Committee (Trustees) remained in office for a further year.

• 27 And finally, the Staff and the Committee thank all the parents for choosing Hawley Preschool, and for entrusting us to look after their children.

We confirm this report was endorsed by the Committee members and circulated to all those with children registered at the Pre-school on 16[th] November 2021

Martin Stone (Chairman) Vicky Orlik (Treasurer) Katy Smith (Secretary)

Other Committee members for the period of this report were;

Debbie Pompei, Vicky Mackinlay, Steph da Silva and (co-opted) Mandy Quinn (Pre-school Supervisor)

(MS November 2021. Trustee Annual Report 2021. Annual Reports. 753 words.)

Haw'lev Pre Sebool Statement of Financial Activities for the Year Ended 31 August 2021 Year to 31 August 2020 Unrestricted funds Total 2021 Note Ineome and Endowments from- Donations and legacies Other trading aciiviiies Investment income 92.4.52 20.788 92,452 20,788 Total income 113.247 13.247 Expenditure on: Raising funds Charitable activities (3.928) {100 ?51) (3,928) 1100,251) Total expendiiure {104.179) (104,179) Net income 9.068 9,068 Net movement in funds 9,068 9.068 Reconciliation of funds Total funds brought forward 124,i54 124,J54 Total funds carried forward 13i,422 13i,422 Year to 31 st August 2019 Unrestricted fund5 Total 2020 Note Ineome and Endowments from: Donations and legacies Other trading aciiviiies In￿eStment income 85.244 23,612 133 85,244 23,612 133 Toial income 108,989 108,989 Expenditure on: Raising tunds Charitable activities (5.049) {90,2171 (5.049) (90.217) Total expenditure {95.2661 (95.266) Net income 13,723 Net movement in funds 13,723 13.723 Reconciliation of funds Total funds broughi fonvard 110.6i2 110,632 Total ￿ndS carried fonvard 1 ?4.35 j 124,ii5 The notes on pages 5 to 14 forni an integrnl part of these financial statements. Page 2

Haw'lev Pre Sebool Statement of Financial Activities for the Year Ended 31 August 2021 All of the charith's aeiivilies derive from tontinuing opeTations during the above periods. The funds breakdown for 2020 is show'n in no￿ l J. The notes on pages 5 to 14 forni an integral part of these fJnan¢ial staiements. Page 3

Haw'lev Pre Sebool (Registration number: 1084456) Balance Sheet as at 31 August 2021 2021 2020 Note Current assets Debtors Cagh ai bank and in hand 1,293 12i,140 132.208 133,501 124,433 Creditors: Amounts falling due within one year 10 179) 178) Net assets 13i.422 124,ii5 Funds of the charity: Unrestricted income funds Unrestricted funds 133,422 124.355 Total funds 13 13i,422 124,i55 The financial statements on pages 2 to 14 were approved b) the trusttts. and authoiised for issue on 24 December 2021 and Si￿ed on iheir behalf bv.. Manin Stone Chaimian Vicky Orlik Other Officer The notes on pages 5 to 14 forni an integral part of these fJnan¢ial staiements. Page 4

Haw'lev Pre Sebool Notes to the Financial Statements for the Year Ended 31 August 2021 l Accounting policies Statement of complianee The financial siatements have been prepared in accordance i¥ith Accounting and Reponing by Charities: sla￿ment of Recommended Prac(ice applicable io chatilies preparing iheir accounts in accordance w'ith the Financial Reporting SLindard applicable in ihe UK and Republic of Ireland (FRS 1021 (effective l January 2015) - (Charities SORP IFRS 102)). the Financial Rep)rting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Aci 2011. Basis of preparatio Hawlev Pre School meets ihe definition of a public benefii entity under FRS 102. Asseis and liabilities are initially re¢ognised ai historical ¢osi or transaction value unless otherwise staled in the relevant accounting policy notes. Exemption from preparing a Cash flow statement The charity. opted to early adopt Bulletin I pllblished on 2 Februar5- 2016 and have therefore not included a cash flow statement in these financial 51atements. Going eoneern The trnstees consider that there are no material uncertainties about the charity's ability to continue as a going concem. In¢ome and endowments Voluntary income includin¥ donation5, gift5. leJts cies at]d rnts that provide eore funding or are of a general nature is recognistd when the ch<irity ha5 entitlement to the it]cotne, it Is probiible that the income will be received and the amount can be measured with sufficient reliability. Donalious and legacies Donations and legacies are recognised on a receivable basis when receipt is probable and the amollnt &qn be reliabl). measured. Grnnts receii'able Granis are recognised ivhen ihe charity has an entiilemeni io ihe funds and an%. conditions linked to the grants have ￿en met. Where perforniance conditions are aithehed to the orant and are 5'ei to be meL the income is recognised ag a liability and included on the balance sheet as deferred income ￿ be released. luveslmentincome Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. Page 5

Haw'lev Pre Sebool Notes to the Financial Statements for the Year Ended 31 August 2021 Expenditure All expenditure is recognised once there is a legal or Cons￿¢1]ve Oblig￿lon io (h￿ expenditure, it is probable settlement is required and the amouni con be measured reliabl),. All costs are allocatsd IL) Ihe applicable expendiiure heading ihat a￿OregaTe similar costs io that categori,. 11.'here costs cannoi be directly attributed to particular headings ihey have been all(Kaied on a basis consisteni iwirh the use of resources. with central staff costs allocaied on ihe basis of time spenL and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on ihe spread of staff cosrs. Rfji5ingfvnds These ate cost5 incurred in attractin¥ Yoluntary incotne, the rnanagetnent of investtnents and those incuTred i trading activities that ra15e funds. Cliuriluble acllvitit Charitable expendI￿re comprises those costs in¢uTred by the ¢harity' in ihe delivery of its artivities and servi¢es for its belleficiaries. It includes both cosis that Can be allocated directl), to sllch a¢tivities and those costs of an indirect naiure necessary. io support them_ Governance costs These include the costs attribuiable to the chariry. s conipliance w".ith Const]￿tIOnal and Sta￿tOry requireTnents, including audit, strategic Mar￿gement and trustre5 s meeiinus and reimbursed expenses. Government grants Government urants are recognised based on the accrual model and are tnea5ured at the fair value of the asset received or receivable. Grants are classified relatin£ eiiher to revenue or to a55et5. Grants relaiing to revenue are iecognised in income over the period in w'hich ihe related costs are reco￿)iSed. GTants relating to asset5 are recognised over the expeeted useful life of the assd. Where part of a grnht relating to an asset is defeTred, it is recognised as defetted income. Taxation The chariry is considered io pass ihe tests sei out in Paragrdph I Schedule 6 of the Finance Aci 2010 and therefore it meeis the definiiion of a charitable compani for UK corwrdtion purkx)ses. Accordinglj, the chariry is ￿TenTiall}. exempi from iaxaiion in respect of income or capiral gains received u'ithin cateqories covered bj. Chapier i Part I l of Ihe Corporaiion Tax Act ?010 or Seciion 256 of ihe Taxaiion of Chargeable Gains Act 1992, 10 the extent ihai such income or gains are applied exclwivel!, to charithble purposes. Trade debtors Trade debiors are amounts due from cusiomers for merchandise sold or setwices perfornied in the ordinary course of business. Trade debtors are recognised initially at the transaction price. The) are subsequently measured at amortised cost using the effective interest method. less provision for impairn]ent. A provision for the impairnient of trade debtors is established when there is objective evidence that the charitj will not be able to colleet all amounts due according to the orioinal tern15 of the receivables. Cash and cash equivalents Cash and cash equivalents cotnprise cash on hand and call dep051tS, and other 5hort-teTyn highly liquid investTnents thai are ieadil}' Convertible to a knoivn aTnount of tash and are subjeet to an insignificant risk of ehange in value. Page 6

Haw'lev Pre Sebool Notes to the Financial Statements for the Year Ended 31 August 2021 Borrowings Inieresi-bearing borrowings are initially recorded ai fair value: nei of transaction costs. Interest-bearing borrL)H'ings are subsequenily carried ai amortised COSL 14.ith the difference beN'een the proceeds. net of transaction costs, and ihe amouni due on redemption being recognised as a charge to the Sraiement L)f Financial Activities over the period L)f the relevani borrom'ing. Interest expense is recognised on the basis of the effeciive inierest method and is included in inierest payable nd similar charges. Borrowings are classifjed as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the retKJrting date_ Fund structure Unrestricted income fund5 are general ￿ndS that are available for use at the trustees's discretion in furtherance of the objectives of the charity. Financial instruments Financial assets and financial liabilities are lee0￿11$ed when the chatit%' becomes a party to the contractual provisions of the instTument. Financial liabilities and equiry insrruments are classified according io ihe substance of the contractual arrangements entered into. An equifj, insiNment is anv coniraci that evidences a residual interesi in the asseis of the charity after deduciing all of its liabiliiies. Recognili(Jn undnieosuremettl All financial assets and liabilities are initially me&5ured at transaction price (including transaction cost5), except for those financial assets clas5ifJed as at fair value throu£h profit or loss. which are ii)iiially measured at fair value (which is nornially the transaction price eicludin£ transaction costs).. unless the atrdngetnent constitutes a rinancing transaction. If an aTfdn¥ement con5titute5 a financing ttznsaction. the financial asset or financial liability is measured at the presenl value of the future pa)rynents discounted at a market rate of inteiest for a Similar debt instruTnent. Financial assets and liabiliiies are onl) offset in the $th￿ment of financial posiiion when, and only when there exisis a legall). enforeeable right io set ihe reeognised amounts and the eharity intends either to settle on a net basis, or io realise the assei and seule the liabili￿ simulthneouslv. Financial asseis are derecognised when and onlv M'hen al the contractual rights ro Ihe cash flom's from the financial &sset expire or are sertled. b} Ihe charin. transfers to another pam, subsrantially all of the risks and re￿ardS of ownership of ihe financial asseL or cl the ¢horiTh,, despiie having rethined some, but not all, significant risks and rewards of om'nership. has rransferred control of the asset io another partv. Financial liabilities are derecognised only ￿'hen ihe obligation specified in the contract is discharged, cancelled or ¢xpire5. Page 7

Haw'lev Pre Sebool Notes to the Financial Statements for the Year Ended 31 August 2021 Debt instruments which meet the following conditions are subsequentl). measured at amortised cost using the effective interest methiKi= {a) The contractual return to the holder is (i) a fixed amount: (li) a positive fixed rdte or a p05ltive variable rate., or (iiil a combination of a positive or a negathve fLxed rate and a p05ltive variable rate. {b) The contract tnav provide for repa}'ments of the principal or the return to the holder (but t]ot both) to be linked to a sin¥le relevant ob5er¥able indei of ueneral price inflation of the cutTency in iihich the debt instTUtnent is denotninatetL provided such link5 are not leVer￿￿ed. {c) The conirdci may provide for a ddem)inable variation of the retum to the holder during the life of the ingtrumeni, provided that (i) Ihe neM' rdie saiisfies condiiion {al and the variaiion is noi coniingeni on future events oiher than I I l a change of a contractual variable rare- (2) io proieci ihe holder againsi credii deterioraiion of the issuer., (Jl changes in levies applied bl. a ceniral bank or arisints from changes in relevant iaxaiion or law: or {ii} the new raie is a marker raie of inierest and saiisfies condition (a). (d) There is no contractual provision thai Could. bv its ￿miS. result in the holder losing ihe principal amount or gny interest attributsble to the Current peri(bd or prior ￿ri￿S_ (e) Conira¢tual provisions thai pem)ii the issuer w prepa!, a debi inswmeni or permit the holder to put it back to the issuer before maturity are not contin￿ent on future events, other than to proteci the holder aoainst the credit deterioration of the issuer or a chan(ye in control of the issller. or to protect the holder or issuer anainst cl)anges in levies applied by a central bank or arising from changes in relevant tsxation or law. ID Contractual provisions tnay permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provi5i0ll5 applicable durin¢J the extended tertn salisfy the conditions of paragrdphs lal to (c). Debt It15truments that ate classified a5 pavable or receivable iiithin one )'ear on initial ieco¥Rition and which eet the above condition5 are tneasuted at the Undisc(￿nted arnount ofthe cash or other con5ideiation expected to be paid or received. net ofimpaimheni. Wilh the excepiion of some hedging insiNments, oiher debt insrrnrnents noi meeting these conditions are measured at fair value through profit or loss. Commiiments io make and receive loans which meet the conditions mentioned above are measured at cosi {￿'h1¢h ma). be nil) less impaimieni. InV￿lMents Inyesttnents in non-convertible preference share5 and non-puttable ordinary. or preference 5hare5 (where shares are publicl)" iraded or their fail value is reliabl!. measurable) are tneasuied at fair Nalue throuuh profit or Ioss. Where fair value catmot be tnea5ured reliably. investtnents are rneasured at C05t less itnpairtnent. Investments in subsidiaties and associates ale me&sured ai cost less impairnient. For investments in subsidiaiies acquired for considerdtLOll Lncluding the issue of shares qualif)'ing foi merger relief. Cost is measured by reference io the nominal value of the shates issued plus fair value Of other tonsidetation. Any piemium is ignored. Page 8

Haw'lev Pre Sebool Notes to the Financial Statements for the Year Ended 31 August 2021 DÉriv&livefinonciol in.slruments The charity. uses derivative financial instruments io reduce exw)sure io foreign exchange risk and interest rate rnovements. The charity does not hold or issue deriV￿lVe financial insmunents for speculative purposes. Derivative5 are initiallj. recoJu i5ed at fair value at the date a derivative contract 15 entered into and are 5ub5equentlJ' retnea5urtd to their fair value at each reportin date. The re5ultin£ gait] or 105s is recogni5ed in Statement of financial activities itnmediately unless the derivative is desiut]ated and effective as a hedging instnunent, in ivhich event the titning of the recognitioii ill 5tatetnent of [￿￿icial activitles depends on the nature of the hedue relationship. Fair vulue measuremenl The best evidence of fair value is a quoted price for an identical asset in an active market_ When quoted prices are unavailable, the price of a recent transaction for an ideiitical asset provide% ei'idence of fair value as Ii)ng as there has not been a significant change in economic Circumsiances or a sionificant lapse of time since the transaction took place. If the market 15 not active and recent transaciions of an identical asset on their are not a good estimate of fair Yalue, the fair value 15 estimated b!. usin4F a valuaiion technique. 2 Income from donations and legacies Unrestrieted funds Gcncral Tothl funds Donations and legacies. Donations from individuals Grants, including capital grants; Government grants 762 762 91,690 91,690 Total for 2021 92.4)2 92.4)2 Total for 2020 85,244 85,244 3 Income from other irading aetiviiies UDrestricted funds General Total funds Trading income- Sales of g(bods and services Membership subscripiions Other income from other irading activities 498 498 17,342 9.948 17.342 ?,948 Total for 2021 20.788 20,788 Total for 2020 2i,612 2i,612 Page 9

Haw'lev Pre Sebool Notes to the Financial Statements for the Year Ended 31 August 2021 4 IDve5tment iNc0￿e Unrestricted funds General Total funds Interest receivable and similar income: Interesi receivable on bank deposits Total for 2021 Total for 2020 li3 133 Page 10

Haw'lev Pre Sebool Notes to the Financial Statements for the Year Ended 31 August 2021 S Expenditure on Charitable activities Unrestricted funds General Total funds Not¢ 100,177 74 100,177 74 Governance costs Total for 2021 100,2.fj1 100,2) I Total for 2020 90.217 90,217 Total expenditure 6 Analysis of governance and support costs Governance costs UDrestricted luDd5 General Total fund5 Other governance costs 74 74 Total for 2021 74 74 Total for 2020 49 49 Pagell

Haw'lev Pre Sebool Notes to the Financial Statements for the Year Ended 31 August 2021 7 Taxation The chariry is a regisiered charity and is therefore exempi from taxation. 8 Debtors 2021 2020 Trade debtors 1,293 1,293 9 Cash and cash equivaltnts 2021 2020 Cash on hand Cagh ai bank 51 132,1.57 206 122,934 132,208 123,140 10 Creditors: amounts falling due within one year 2021 2020 Other creditors Accrnals {2) 80 80 79 78 Page 12

Haw'lev Pre Sebool Notes to the Financial Statements for the Year Ended 31 August 2021 I l Analysis of net A55et5 behveeD fuDd5 Unrtttrieted funds General Total funds at 31 August 2021 Current assds Cutrent liabilitie5 133,501 179) 133.501 179) Total net assets 133,422 13i,422 UThrestricted funds Gcntral Total fuNd5 at 31 August 2020 Current a5setS Current liabilities 124,4J3 (78) 124,433 (78) Total net assets 124,355 124.355 12 Anal Jsis of net funds Atl September 2020 At 31 August 2021 Cash at bank and in hand 123,140 123.140 Net debi 12i,140 Atl September 2019 12i,140 At 31 August 2020 Cash at bank and in hand 109,647 109.647 Net debi 109,647 109,647 13 Funds Balanc¢ a¢ I S¢pl¢mber 2020 Incorning resources Resources eTpended Balance al 31 August 2021 Unrestricted funds General 1?4.J54 113.247 1104.179) 133.422 Page 13

Haw'lev Pre Sebool Notes to the Financial Statements for the Year Ended 31 August 2021 Balance a¢ I September 2019 Incorning resource5 Resources expended Balance at 31 August 2020 Unrestrieted funds General 108.989 {95 ?66) 124.355 Page 14

Haw'lev Pre Sebool Statement of Financial Activities b) fund for the Year Ended 31 August 2021 Total Total Unr¢stri¢ted Unrestricted Funds Funds 2021 2020 Income and EDdowments from: Donatilins and legacies Other trading activities Investment income 92,452 20,788 85.244 23.612 133 Total income Ili247 108,989 F.xpenditure on: Rai5inu funds Charitable activities {3.928) (l(N),251) (5,049) (90,217) Total expendI￿re (104,179) (95.266) Net income 9,068 li,723 Net movement in fund5 9,068 13,723 Reconciliation of funds Total ￿ndS brought forward 124,ii4 110,632 Total ￿ndS carried forward 133,42? 124.355 This page does not foTh part of the SLqmtory' financial statements. Page 15

Haw'lev Pre Sebool Detailed Statement of Financial Activities for the Year Ended 31 August 2021 Total 2021 Total 2020 Ineome and EDdowments from: Donations and legacies lanall'sed below) Other trading activities lanalysed below) Investtnent income {anal)5ed below.) 85.244 23.612 133 20,788 Total income I li,247 108,989 Expenditure on: Rai5in(T fi]nds lanalysed below) Charitable activities (analysed below) (i,928) {100.251) (.S:049) (90.217) Total ex￿ndI￿re {104.179) (95.266) Net income 9,068 13,723 Net movement in ￿ndS 9,068 13,723 Reconciliation of funds Total ￿ndS brought forward 1?4.354 110,632 Total ￿ndS carried forward 133.422 124.355 This page does not foTh part of the stamtory. financial statements. Page 16

Haw'lev Pre Sebool Detailed Statement of Financial Activities for the Year Ended 31 August 2021 Total 2021 Total 2020 Don￿l0￿S andlegueies Appeals and donations UK Govemment grants 762 91,690 701 84.543 85.244 her Irfjding oclivilies Sale5 of purchased goods Fees and supplies Other income 498 17,342 2,948 110 17,643 5,S59 20,788 2i,612 Interest on cash deposits 133 133 Purchases (3.928) (5.049) (3.9281 (i.049) Cli4ri14ble ucliviiies Wages and salaries Siaff pensions {Defined contribuiion)- r*nsion scheme I Siaff trdining Rent Insurdnce Equipment repairs and renewals Telephone and f& Office expenses Compuier software and mainienance cos Trdde subscriptions Accountancy fees OtTice expenses Sundry expenses {77.002) (1,5901 (810) (9.2801 (832) (6,7051 (547) (463) (1,6021 (261 (1.3201 (29) (45) (71,098) (1,570) (324) (8,620) (3.557) (543) (435) (2,358) (251) (580) (34) (100,?51) (90.217) This page does not foTh part of the SLqmtory' financial statements. Page 17

Haw'lev Pre Sebool Statcnient of Trustee5' Responsibilities The trustees are responsible for preparing the financial sthtements in accordance with the United Kingdom Accounting Standards (United Kingdom Generdll)" Acceptrd Accountiiig Practice) and applicable lam". and regulations. The law. applieable to chaiilies requires the I￿91et5 io prepare financial staiements (or eaeh financial )iear which give a true and fail view of the state of a￿al[5 of ihe Charit￿ and of the intoming iesources and application of resources of the charity foi (hai period. In preparing ihese financial sthtements. Ihe (rusiees are iequiied to= selert suitable accouniing p(Trlicies and then apply them wnsistently. observe the methods and principles in the Charitie5 SORP. make judgements and esiimaies lh￿ are reasonable and prndeni; state I￿.hether applicable accounting standards have been folloM".e4 subject to any material depanures disclosed and explained in the financial sL￿ernents- and prepare the financial sraiemenis on the going tontern basis unless it is inappropriate to presume that the charity will continue in business. The irusiees are responsible for keeping proper accounting records ihai disclose with reasonable accurac}. ai any time the financial position of the charity" and enable them 10 ensllre thai the financial statements comply with the Charities Act 201 I, the applicable Charities (Accounts and Repons) Regulations, and the provisions of the constitUllOTi. The trustees are also resEM)nsible for safeguarding the assets of the charity, and hence for taking reasonable steps for the prevention and detection of fraud and other irregulariiies. Approved bj. the trnstees of the ¢hority on 24 December 2021 and signed on its behalf by- Martin Stone Chairman Vicky Orlik Other Officer Page 18

Haw'lev Pre Sebool Independent Examiner's Report to the trustees of Hawley Pre School I report to the charity irusiees on my examination of the accounts of the charity for the year ended 31 August 2021 which are sei out on pages 2 to 14. Re5pectiTr'e respoN5ibilitie5 of trustees and exatNiDer As the charity's irusices of Ham'ley Pre School vou are responsible for the preparation of the accounts in accordance with the requirements of the Charities Aci ?01 l {-Ihe Act"). I report in respeci of MJ. examination of the Ha￿"[eY Pre School's accounts carried out under seetion 145 of the 2011 Act and in carryin£ out ￿), examination I have followed all the applicable Directions given b}. the Charity Commission under section 14515Mb) of the Act. Independent examiTher'$ 5tatemellt I have completed MN, examination. I confirni that no maierial matters have come 10 my atteniion in connection with the examination giying me cause to believe ihai in any material respect.. accounting record5 were not kept in respect of Haw'ley Pre School as required by section 130 of the Act; or 2. the accounts do noi accord with those records" or the accounts do not comply with the accounting requirements concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Re4Julations 2008 other than an). requirement that the accounts give a 'trne and fair vieW which is noi a matter considered as part of an independent exaniinaiion. I have no concerns and have come across no other matters in conneciion with the examination to ￿'hICh attention should be drawn in this report in order to enable a proper understanding of ihe accounts io be reached. AIMS Accountants for Busines5 Twitche Odiham Road Rigeley Berks RG7 ISD 24 tkcetnber 2021 Page 19