Accounts 2023 - 2024
Charity No: 1087651
osj Pre.
li kiA

Committee 202312024
Chairperson
Sophia Reader
Treasurer
Stephen Mccormick
Secretary
Patricia Evans
Committee Members
Samantha Ingham
Doreen Quayle
Laura Horsley
Leslie Moss (Church
representative)
Kerry Masters

Report of the trustees for the year ended 31￿ March 2024
Introductlon
The aim of the charity is to provide free pre-school education to children behveen the ages of
two years nine rnonths to four years for a maximum of twenty children, selected by an
admissions list. This admissions list operates on a date of birth priority system.
Spinney Pre-school was formed in April 2001.
Activities of Splnney Pre-school
Pre School have continued to promote an educational, happy. and warm environment
ensuring all children are encouraged to continually learn and develop. We have nurtured
children's development by catering for individual needs and interests. We have a successful
committee who are enthusiastic and supportive in all that they do. We welcomed our new
member, Mr Sam Macfarlane (Awaiting approval from Ofsted)
Staff continue to promote their professional development. All staff members and our supp
stsff hold Paediatric first aid certificates. Two members of staff are qualffied SENCO'S.
We continue to teach children through their interests and topic themes, which included
Transport, People who Help Us. Nursery Rhymes. Owl Babies and Bears.
We have contlnued to develop links with outside agencies, such as St Michaels with St
Thomas Church, we had Chicks on Wheels come into Pre School to entertain the children al
our Christmas party and inviting Paul Delaney in to do some singing and reading stories with
the chil(Fren. W8 also had Wings and Things in, to show the chil(tren some of his Owls. We
have good links with the Earfy Years Partnership Team and continue to have links with the
Early Years Alliance.
We have continued to develop our outsSde play area and enhance the continuous provision by
adding resources such as new blackboards. Our allotment outside in the shared access area
is where we have grown potatoes. wildflowers etc. We have also continued to self-moderate
learning areas in order for us to purchase new equipment. The outdoor area is a big success,
and we are extremely happy that we can continue to access outdoor play regularly with the
children.
We monitor our practice Ihrough the operational plan, the self-assessment for Ofsted and
through reports given to us from the Early Years Team and the LA. We also do room area
moderationlassessment. weeklyltopic evaluations, and peer on peer observations to rn8intain
high standards through self-reflection.
We share information with Parents and Carers through diaries. newsletters, emails etc. Again,
we decided to not have meetings with Parents at the end of the year, but if Parents need to
chat, we do have an 'Open door policy., as we have an 'open door policy.. Staff put a
business plan together every April with objectives for the following year.
Our Facebook page is 'Great success, as we constantly have had plenty of positive feedback
from the Parentslcarers. We have continued to put what we will be having for snack on
Facebook and emails for the ones that are not on it to inform them. Parents seem to like this
as they know what their child is eating between mealtimes.
Our 30-hour sessions continue to be a great success and the children are benefiting from this.

Running of the Pre-school
Income Generation.
During the 2023-24 year the pre-school received local authority grants totalling £77,138.81.
This equates to 89.620/0 of the pre-school income for the year.
During the 2023-24 year were able to host an Easler Raffle and Chrfstmas bingo whlch ralsed
£1,937.20 for our fund raising for the full year. This was an increase on the previous year.
Parental subs and snack money raised a total of £5,887.85. (This represents 6.840/0 of the
ncome received).
Also. during the year, the setting recelved £372.43 charitable donations, £112.43 from
Amazon Smile, which has now ceased and £260.00 from an anonymous donation,
Resources Expended
Wage costs are the largest expenditure item for the pre-school, amounting to £55,010.08 for
the two Permanent members of staff, 1 part time member of staff and temporary covering staff
paid on an ad hoc basis. £7.323.43. was paid in tsxes and Nl. The pension's contributlons
totalled £2.963.59. for the year.
In total the employment costs were £65,297.10 which is 75.86'h of total income.
Total Expenditure of £80,244.95 represents 93.230A of the income received.
During the year our expenditure on electricity and water totalled £1,002.24. which is 1.16°/o of
our total income.
During 2023-24 the Pre-school spent £1.757.72 on fixed assets, which equates to 2.040/0 of
income (Included in the LEA income above). This included £774.00 for new blinds, £300.00
for outdoor chalk boards. and £266.87 on educational toys.
other significant items of revenue expenditure are snacks for the children at £1.544.13.
1.79 /0 of income and bookkeeping costs of £1,117.88, 1.30°/0 of income.
Building & Contents insurance came to £1.183.29, which is comparable with the previous
year.
Our trips and transport cost £1,833.00 which is 2.13% of income.
This year the Pre-school has made a surplus of £5.826.34.
The ¢kising cash balance for 2023-24 was £92.554.97 .
This is made up of the 2022-23 available balance of £86,728.63 + surplus of £5.826.34 to
arrive at the balance of £92,554.97 .
This is a sustainable balan￿ for the coming financial year.
Govem8nce and Intemal Control
The Committee is selected at the Annual General Meeting from nominations. voted on by the
residing committee of Parentslcarers and then other interested parties. There is a staff
representative at each meeting. Staff cannot be elected on to the Gornmittee because they are
paid by the committee.
The Committee shall consist of three officers (Chair, Secretary and Treasurer) and not less
than two or more than nine elected members and if the Committee so decides not more than
Ihree members CO￿pted by the Committee.
Offi￿rS, elected member's and co-opted members each have one vote. In the event of a tie
the Chair has a second or casting vote.

A quorum shall be not less than half the Committee. including two of the officers. No
Co-opted members can sit for more than four consecutive years.
The Committee meets at least three tim8s a year plus whenever an issue needs to be
resolved. All decisions taken by the Committee are discussed in full and voted on at the
Meetings.
Charity Law and Accounting Standards.
Charity law requires the committee to prepare financial ststements for each financial year,
which give a true and fair view of the state of affairs of the charity and of the surplus or deficit
for that period. In preparing those financial statements the committee have: _
selected suitsble accounting policies and applied them consistenty.
made judgements and estimates that are reasonable and prudent.
prepared the financial statements on the going concern basis.
The Committee have overall responsibility for ensuring that the charity has approwiate control
systems. financial and otherwise. They are also responsible for keeping proper accounting
records, which disclose with reasonable accuracy at any time the financial position of the
charity law. The Committee are also responsible for safeguarding the charity's assets. and
hence for taking reasonable steps for the prevention and detection of fraud and other
iffegularities.
The committee have discussed the issue that a registered Auditor needs to be appointed to
verify the yearly accounts and this matter is being dealt with.
Approved by the Trustees on11 i qi l+nd signed on their behalf by
Sophia Reader (Chairperson)

INDEPENDENT ACCOUNTANTS REPORT TO THE TRUSTEES OF
SPINNEY PRE4CHOOL
I report to the trustees on my examination of the financial statements of Spinney Pre-
school for the year ended 31 March 2024.
Respective Responsibilities of Trustees and Accountant
As the charty's trustees you are reskKJnsible for the preparation of the financial
statements in accordance with the requirements of the Charities Act 2011 (the Act).
I report in respect of my examination of the Charity's financial statements carried out
under section 145 of the 2011 Act and in carrying out my examination I have followed
all the applicable dlrections given by the Charity Commission under section 145(5) of
the Act.
Basis of Independent Accountants Report
Our examination was carried out in accordance with the General Directions given by
the Charrty Commissioners. An examination indudes a review of the accounttng
record5 kept by the Charity and a comparison of the accounts presented with those
records. It also includes consideration of any unusual items or disclosures in the
accounts and seeking explanations from you as trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in
an audit, and consequently we do not express an audit opinion on the view given by the
accounts.
Independent examlnerfs statement
I have completed My examination. I confimi that no material matters have come to my
attention in connection with the examination giving me cause to believe that in any rnaterial
respect:
. accounting record5 were not kept in Trspect of the charity as required by section 130 of the
Act., or
2. the financial statements do not accord with those records,. or
3. the financial statements do not comply with the applicable requirements concerning the
form and content of accounts set out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement that the accounts give a 'true and fairt view which is not a
matter considered as part of an independent examination.
I have no concems and have come across no other matters in connection with the
examination to which attention should be drawn in this report in order to enable a proper
understanding of the accounts to be reached.
Giles Mattocks FCA
Independent Examiner
Mattocks Grindley
Chartered Accountanls
18 Mulbery Avenue
Tumstone BusTness Park
Widnes
Cheshire
WA8 OWN
2rffv12fr

Receipts and Payments Account for the Year ended 31st March 2024
Income
Local Authority Grants
77.138.81
Parental Feeslsnack Money
Trip
Fund Raising
Charitable Donations
Bank Interest
5,887.85
735.00
1,937.20
372.43
0.00
Total Income
86.071.29
Expenditure
Fixed Assets
Salary Costs
Tax&NI
Pension Contributions
Insurance
Rental of Mobile Unit
Heating. Lighting & Water
RepairslGeneral
Repairs & Maint.
DBS Checkslotsted
Snacks
Gardening
Materials - Stationery
Materials-Art
Materials- Cleaning
Consumable's pclprinter
Consumables
Clothing
Gifts
Reg Charity Donations
Book Keeping Fees
Legal fees
Irrfomiation Commission
Umbrella Licence (Media)
Entertaining
Educational Visitor
General Expenses
Postage
Intemet Website & Sofiware
Telephone
Photography
Joumals
Training
School Trip
Health & Safety
First Aid
EYPP Funded Purchases
Total Expendlture
1,757.72
55,010.08
7,323.43
2.963.59
1.183.29
0.00
1,002.24
450.00
0.00
110.10
1.544.13
27.50
324.75
410.74
547.90
129.96
320.94
0.00
484.18
0.00
1,117.88
0.00
35.00
140.81
78.15
150.00
0.00
1.60
696.40
186.32
12.90
270.95
690.00
1.833.00
389.23
0.39
1.051.77
80,244.95
Surplus l (Deficit) for the
year
5,826.34
Movement on Reserves at 31st March 2023
Current assets
Opening Closing Balance
Balance
86,724.14
4.49
86,729.63
0.00
86.729.63
Change
Cash at Bank
Cash at Hand
Surplus l (Deficit)
Restricted Fund
Total
92,483.39
71.58
92,554.97
0.00
92,554.97
5,759.25
67.09
5,826.34
0.00
5,826.34

Notes formlng part of the financial ststements for tho year ended 31 March 2024.
1) Accounting Policies
a) Basis of Preparation
The financial staternents have been prepared in accordance with the Statement of
Recommended Practice °Accounting and ReportTng by Charities" 2005, and WTth
applicable accounting stsndards. These financial statements are drawn up op. the
historical cost accounting basis.
b) Status
Spinney Pre-school is a registered charity. No. 1087651.
c) Fund Accounting
All restricted funds have now been used and the balance is now zero.
All other funds were unrestricted and are available for use at the discretion of the
trustees in furtherance of the general objectives of the charity.
d) Income Resources
All income resources are included in the Statement of Financial Affairs when the
charity is legally entitled to the income and can be quantified with reasonable
accuracy.
e) Resources Expended
All expenditure is accounted for on a receipts and payments basis. consistent for
charity with a Gross income or total expenditure over £10,000 (but with gross income
not over £100,000) in the relevant financial year.
Q Tanglble Fixed Assets and Depreciation
All assets purchased by the pre-school have been included in the valuations. Items
that have been donated have been exduded because of the difFiculty of assigning a
historical value.
An estimated economic life of the assets has been assumed to be three years.
2)
Donatlons and Gifts
2023-2024
0.00
112.43
260.00
372.43
Lottery Grants
Corporate Donors
Prlvate Donatlons
3) Staff Costs Trustees Remuneration
No trustees received any emoluments durlng the year.
2023-2024
Salarles
Social Security Costs
Pension Contributions
55,010.08
7,323.43
2,963.59
65.297.10
4) Tangible Fixed Assets
Due to the small size of the pre-school all items of spending on fixed assels have been
accounted for. For depreciation purposes a useful life of three years has been assumed
for these items.

FSx•d AM•l* ZQIN4
20144S
20t&2017
20f74018
2UI8.2019
201fv2020
2U20-2Wa1
2021.201Z ZOZZ-202J 2423-2W
s￿47.z3
3.111.Zg
&019.97
W.9J
SO&QT
4023.56
113.14
1011.70
6.329.22
$9.1B
400.00
48B5.73
17Bg.6D
4705.09
7flJ.21
357&79
30PS.gJ
f757.72
DS•po•thl
off
AIY•wr End
10.728.52
11.417
12,52&
gJ6B.0g
27A4
,7M.41
5019AO
SD71.72
q831A4
5496.01
2.70B.55
X912A3
4fSDA5
1,9tt6
1443J1
fSQ7.07
1692.65
1306.SB
,019.57
4505
BhS8.lJ2
6,813.14
Ykn22
4,88&73
4709ffj9
357S.79
4g64.66
4338.89
4100.93
5) Debtors
The pre-sch1￿1 did not have any debtors at the year-end.
6) Credltors
The pre-school did not have any credrf(ors at the year*nd.
7) Financial Commitments
The pre-school did not have any outstanding financial contracts or commitments at the
year*nd.