CHARITY REGISTRATION NUMBER: 1087965
MOUNT VIEW PRE-SCHOOL
TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2024
MOUNT VIEW PRE-SCHOOL
CONTENTS
| Page | |
|---|---|
| Legal and administrative information | 3 |
| Trustees’ Report | 4-5 |
| Independent Examiners’ Report | 6 |
| Statement of financial activities | 7 |
| Balance Sheet | 8 |
| Notes to the Accounts | 9-14 |
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MOUNT VIEW PRE-SCHOOL
LEGAL AND ADMINISTRATIVE INFORMATION
TRUSTEES:
R. Simms, Chair (appointed July 2023) K. Nicholson (resigned 8 October 2024) T. Sheedy, Committee Z. Drew, Committee M. Black (appointed December 2022) H. Ashurst (appointed January 2023) T. Ennals (appointed 15 February 2023) N.Baker (appointed16 August 2023) J.Wilkinson (appointed 3 June 2024)
CHAIRTY NUMBER: 1087965 REGISTERED OFFICE: Mount View Methodist Church Derbyshire Lane SHEFFIELD S8 8SG BANKERS: Metro Bank 58-64 Fargate SHEFFIELD S1 2HE
INDEPENDENT EXAMINER:
Samantha Nicholson MAAT Nicholson & Co (Sheffield) Ltd Knowle House 4 Norfolk Park Road SHEFFIELD S2 3QE
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MOUNT VIEW PRE-SCHOOL
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 AUGUST 2024
Report of the trustees for the year ending 31 August 2024.
The Trustees of Mount View Pre-school present their annual report for the year ended 31 August 2024 and confirm they comply with the requirements of the Charities Act 2011, the constitution and the Charities SORP (FRS 102).
The charity is governed by the constitution adopted on 17 March 2001.
Structure, governance and management
The trustees, who served during the year were:
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R. Simms, Chair (appointed July 2023)
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K. Nicholson (resigned 8 October 2024)
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T. Sheedy, Committee
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Z. Drew, Committee
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M. Black (appointed December 2022)
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H. Ashurst (appointed January 2023)
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T. Ennals (appointed 15 February 2023)
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N.Baker (appointed16 August 2023)
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J. Wilkinson (appointed 3 June 2024)
Review of activities and achievements
The Management Committee have managed to maintain the number of parents and continue to support the management in their roles. New parents are joining yearly, and the committee has a very clear community spirit. Regular meetings are held, and we work together to keep the Pre-school sustainable. This has worked extremely well and has met the needs of the community, and we are able to continue to cover all costs of running the Pre-school. Our breakfast Club is still extremely successful & is used by many families. We have reregistered with Ofsted to increase our children from 25 to 30 each session & now take the children at a younger age then we currently did. This was to meet family’s needs in the community for childcare, support the Government changes in Early Year’s funding & meet the increased running costs. This has been very successful & has strengthened our future. We are proud of how adaptable we are & that we plan & execute this well to keep us operating.
Parent relationships are continuing to strengthen by inviting them in to be involved in our activities & trips, holding regular coffee mornings, parent evenings & meetings.
Our links with church provide the children with extra craft activities and services are held at Harvest, Christmas & Easter. Messy Church is also successful to strengthen the links within the community. As a community, in October we collected donations of food to support our local food bank. We have a community clothing bank to support fundraising, and donations are re-used or recycled recycle to protect our planet. The Pre-school also supports students in the community for their University & school work placements.
We are continuing with the work that Ofsted recommended for us to become an outstanding Preschool and in April 2024 we achieved our Outstanding grade. This is a great achievement for the Preschool and everyone involved. We are so proud to be recognised for our hard work & dedication to the children & will continue to maintain our high standards. The report is available to read online & is
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MOUNT VIEW PRE-SCHOOL
an amazing account of how we support, nurture & ensure our children have the best start in early years. They quoted: “Children enjoy every moment of their time in this inspiring Pre-school. They are very busy learning and having fun, from the warm, friendly greeting they receive when they register their arrival to their enthusiastic participation in songs and stories at the end of the session. Children are extremely well prepared for every stage in their learning, including starting school. Staff work strongly as a team to plan thoroughly for all children's learning. They engage children in activities which progressively deepen and extend their skills and understanding.”
In October 2024, the local Co-op choose us again as their fundraising cause. To continue working together in the community by supporting us with our ongoing outdoor play renovations & repairs. This year we have celebrated Diwali, Harvest Festival, Christmas, World Book Day, St Patricks Day, Easter and Chinese New Year with a party & dragon dancing which has offered the children excellent learning opportunities. We learnt about culture, countries, traditions, food and music.
We have been on trips to Graves Park & animals numerous times throughout the year, Sheffield Winter Gardens, Sheffield Central & Woodseats Library, Norton Lees Woodand Wellbeing Forest, Curious Town and went on a teddy bears picnic. We have also supported the local school parade. We had visits from the Police, Fire Brigade, Paramedics, Rhythm time music time, Beasties Animal Encounter, the children got to hold and see a variety of reptiles & insects. This gave the children a varied curriculum and new experiences. In April we held a sunflower growing competition, and all the families got involved to grow the tallest sunflower. This strengthened our home learning links & involved families in their children’s learning. We made a booklet with their photos of progress which the children enjoyed seeing & this embedded their learning.
Our Christmas Nativity and Sports Day & Pre-school graduation was also a great success with many parents, grandparents & carers coming to watch the children. We ended the Autumn term with a Christmas party for the children, which consisted of party games, food, magic show and a visit from Father Christmas who brought all the children a present.
Fundraising this year has included book sales, cake sales, Christmas & Easter raffles and a summer fayre which provided us with money to replace our tables & chairs & decorate the rooms. Pre-school continues to be popular and very busy, we are looking forward to the year ahead and Preschool will continue to be a big support to the families in the community.
Financial review
The charity has made a surplus of £44,221 in the year. Unrestricted funds are showing a surplus of £23,749 and restricted funds are showing a surplus of £20,472 for the year. At the year end, the total fund balances were £146,496 of which £126,024 was unrestricted and £20,472 restricted.
Reserves and Financial Health
The Trustees regularly review the finances, budgets and spend against budget together with a monthly cash flow analysis as part of the effective management of the pre-school.
Approved on behalf of the board of trustees, by: 08/06/2025
R Simms
R.A.Simms
08/06/2025 ___ signed on 08/06/2025, 22:34:35 BST Date: ______
Chair
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MOUNT VIEW PRE-SCHOOL
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
I report on the accounts of the charity for the year ended 31 August 2024, which are set out on pages 8 to 14.
Respective responsibilities of trustees and examiner
The trustees, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011, the 2011, Act and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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i. Examine the accounts under section 145 of the 2011 Act;
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ii. To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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iii. To state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity commission. An examination included a review of the accounting records 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 explanation 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 no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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a) Which gives me reasonable cause to believe that in any material respect the requirements:
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i. To keep accounting records in accordance with section 386 of the Companies Act 2006; and
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ii. To prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charites;
Have not been met; or
- b) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
signed on 10/06/2025, 09:56:23 BST S Nicholson BA (Open) (Hons) FMAAT Nicholson & Co Accountancy
10/06/2025
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MOUNT VIEW PRE-SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024
| Notes Unrestricted funds Restricted funds £ £ Incoming resources from generated funds Grants and donations 2 2,350 159,664 Investment income 3 0 0 Incoming resource from charitable activities 4 25,182 0 Total incoming resources 27,532 159,664 Resources expended Raising funds 0 0 Charitable activities 1,799 139,192 Other 1,984 0 Total resources expended 5 3,783 139,192 Net income/(expenditure) for the year Net movement in Funds 23,749 20,472 Fund balances at brought forward 102,275 0 Fund balances at carried forward 126,024 20,472 |
Total 2024 £ 162,014 0 25,182 187,196 0 140.991 1,984 142,975 44,221 102,275 146,496 |
Total 2023 £ 104,377 0 25,004 129,381 0 125,678 1,984 127,662 1,719 100,556 102,275 |
|---|---|---|
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MOUNT VIEW PRE-SCHOOL
BALANCE SHEET AS AT 31 AUGUST 2024
| Notes FIXED ASSETS Tangible assets 9 CURRENT ASSETS Debtors 10 Cash at bank and in hand LIABILITIES Creditors: Amounts falling due within one year 11 Amounts falling due over one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES INCOME FUNDS Restricted funds 13 Unrestricted funds TOTAL CHARITY’ FUNDS 16 |
2024 2023 3,190 4,674 3,190 4,674 0 0 174,981 122,763 174,981 122,763 (31,675) (25,162) 0 0 146,496 102,275 146,496 20,472 0 126,024 122,763 146,496 122,763 |
|---|---|
The financial statements have been prepared in accordance with the Financial Reporting Standards for Smaller Entities (effective January 2015).
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
08/06/2025
The accounts were approved by the Board on ___ and signed on its behalf by:
R.A.Simms
~~_______~~ signed on 08/06/2025, 22:34:35 BST R Simms Chair
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MOUNT VIEW PRE-SCHOOL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024
1. ACCOUNTING POLICIES
1.1 Charity Information
The charities principal address is at Mount View Methodist Church, Derbyshire Lane, Sheffield, S8 8SG.
The principal business activity is pre-school.
1.2 Basis of preparation
These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'). The financial statements have been prepared on the historical cost basis except for the modification to a fair value basis for certain financial instruments as specified in the accounting policies below.
The financial statements are presented in Sterling (£)
1.3 Going Concern
After reviewing the companies’ forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
1.4 Incoming resources
Donations and grants received are allocated between restricted and unrestricted funds and between the difference types of incoming resources according to their nature. Grants for revenue expenditure and capital expenditure are recognised in the statement of financial activities on a receivable basis.
Other incoming resources, including investment income, are recognised in the statement of financial activities on a receivable basis.
1.5 Resources expended
Resources expended are recognised in the year in which they are incurred and include irrecoverable VAT. Resources expended are allocated to heading within the statement of finance activities based on the actual purpose of the expenditure.
Charitable activities represent the direct costs incurred in the provision of the company’s services, and include all support costs.
Governance costs represent the cost of managing and administrating the company as a statutory vehicle
1.6 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less its estimated residual value of each asset over its expected useful life, as follows:
Fixtures, fittings & equipment - 15% straight line
Items of capital expenditure of less than £100 are not capitalised but are treated as revenue expenditure in the period in which the expenditure is incurred, however items costing less than £100 can be capitalised at the trustees’ discretion.
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MOUNT VIEW PRE-SCHOOL
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024
1.7 Leasing and hire purchase commitments
Rentals payable under operating leases are charged against income on a straight-line basis over the period of the lease.
1.8 Investments
Fixed asset investments are stated at market value.
1.9 Pensions
The charity operates a defined contributions scheme. Contributions are charged in the accounts as they become payable in accordance with the rules of the scheme.
1.8 Accumulated funds
Restricted funds are subject to specific conditions by donors as to how they may be used. The purpose and uses of the restricted funds are set out in the notes to the accounts.
2. GRANTS AND DONATIONS
| Unrestricted Donations Restricted Nursery Grant NVESTMENT INCOME Interest receivable |
Total 2024 £ 2,350 2,350 159,664 162,014 0 |
Total 2023 £ 3,976 3,976 100,401 104,377 0 |
|---|---|---|
3. INVESTMENT INCOME
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MOUNT VIEW PRE-SCHOOL
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024
4. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
| Unrestricted funds Restricted funds Total 2024 £ £ £ Charitable activities 25,182 159,664 187,196 luded within income relating to charitable activities are the following grants Total 2024 £ Unrestricted Snack, shop sales 6,169 Misc sales 2,781 Trips and sports days 210 Fees from parents 16,022 25,182 Restricted Nursery Grant 159,664 0 187,196 |
Total 2023 £ 125,405 Total 2023 £ 3,609 685 577 20,133 25,004 100,401 0 125,405 |
|---|---|
Included within income relating to charitable activities are the following grants
5. TOTAL RESOURCES EXPENDED
| Charitable activities Charitable activities Activities undertake directly Grant funding of activities Total Other costs Total |
Staff costs Depreciation £ £ 119,738 0 - 119,738 0 0 1,484 119,738 1,484 |
Other costs £ 21,253 - 21,253 500 21,753 |
Total 2024 £ 140,991 - 140,991 1,984 142,975 |
Total 2023 £ 125,678 - 125,678 1,984 127,662 |
|---|---|---|---|---|
Other costs includes payments to the independent examiner of £500 for independent examination fees.
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MOUNT VIEW PRE-SCHOOL
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024
6. ACTIVITES UNDERTAKEN DIRECTLY
Charitable activities expenses Other costs relating to community activities comprise: Fundraising Costs Establishment Costs Repairs & Maintenance Office Expenses Printing, posting & stationery Travel Sundry and other costs Cleaning Bank Chargers |
2024 £ 7,416 132 11,577 461 1,266 232 21 0 148 0 21,253 |
2023 £ 3,233 0 11,394 7,979 2,857 143 0 632 135 0 26,373 |
|---|---|---|
7. TRUSTEES
During the year one trustee received remuneration of £26,716 from the charity, as they are employed by the charity and are only listed as a trustee due to requirements of Ofsted.
8. EMPLOYEES
Number of employees The average monthly number of employees during the year was: Charity employees Trustees Volunteers Employment costs Wages and salaries Social security costs Other pension costs Other Staffing costs(including staff training) |
2024 £ 9 9 0 18 107,027 7,230 3,676 1,805 119,738 |
2023 £ 9 10 0 19 90,684 5,599 2,869 153 99,305 |
|---|---|---|
There were no employees whose annual remuneration was £60,000 or more.
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MOUNT VIEW PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024
9. TANGIBLE FIXED ASSETS
| Fixtures, | ||||
|---|---|---|---|---|
| fittings & | ||||
| equipment | ||||
| £ | ||||
| Cost | ||||
| At beginning of year | 9,891 | |||
| Additions | 0 | |||
| At End of year | 9,891 | |||
| Depreciation | ||||
| At beginning of year | 5,217 | |||
| Charge for the year | 1,484 | |||
| At End of year | 6,701 | |||
| Net book value | ||||
| At End of year | 3,190 | |||
| At beginning of year | 4,674 | |||
| 10. | DEBTORS | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Trade debtors | 0 | 0 | ||
| Amounts owed by group undertakings | 0 | 0 | ||
| 0 | 0 | |||
| 11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Trade creditors | 0 | 0 | ||
| Loans | 0 | 0 | ||
| Taxes and social security costs | 0 | 0 | ||
| Other creditors | 350 | 0 | ||
| Accruals | 500 | 500 | ||
| Deferred Income | 30,825 | 24,662 | ||
| 31,675 | 25,162 |
12. PENSION AND OTHER POST-RETIREMENT BENEFITS COMMITMENTS DEFINED CONTRIBUTION
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represent contributions payable by the company to the fund.
Contributions payable by the company for the year |
2024 £ 3,676 |
2023 £ 2,869 |
|---|---|---|
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MOUNT VIEW PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023
13. RESTRICTED FUNDS
The income funds of charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purpose:
| Balance at | Incoming | Resources | Balances | |
|---|---|---|---|---|
| beginning | resources | expended | at end of | |
| of year | year | |||
| £ | £ | £ | £ | |
| Nursery Grant | 0 | 159,664 | 139,192 | 0 |
| 0 | 0 | 0 | 0 | |
| 0 | 159,664 | 139,192 | 0 |
All restricted funds have sufficient resources that they may be applied in accordance with the restrictions.
14. COMMITMENTS UNDER OPERATING LEASES
At the year end the company has no annual commitments under non-cancellable operating leases.
15. RELATED PARTIES
There are no related parties
16. SUMMARY OF FUND MOVEMENT
| Unrestricted funds Donations Restricted: Nursery Grant |
Balance brought forward £ 94,866 7,409 0 102,275 |
Income Expenditure £ £ 25,182 3,783 2,350 0 159,664 139,192 187,196 142,975 |
Balance carried forward £ 116,265 9,759 20,472 146,496 |
|---|---|---|---|
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