2021-07-31-accounts - Feniscowles Pre School

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T r ustees’ annual r epo r t (inclu d ing D i r ecto r s’ r epo r t) fo r the pe r io d F r om: 31 . 07 . 2020 Pe r io d sta r t d ate To: 30 . 07 . 2021 Pe r io d en d d ate

Cha r ity name: Feniscowles r P eschool

Cha r ity r egist r ation numbe r : 1100504

Company numbe r : 4793094

Objectives an d activities

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SORP
reference
Summary of the purposes Para 1 17 . The aims of the charity are :
of the charity as set out in 1. To provide an environment that
its governing document is safe, secure and welcoming,
where learning takes place
through play.
2. To work towards the ‘Early Years
Foundation Stage’ framework
(EYFS) to help prepare local
children to progress through to
school with the essential skills
needed.
3 . To maintain OFSTED standards
throughout all aspects of pre-
school activity.
Summary of the main Para 1 17 an . d Pre-school continues to work towards
1 19.
activities in relation to maintaining the “Good” rating received
those purposes for the from OFSTED in January 2018 and
public beneft, in aiming to improve to “outstanding” in
particular, the activities, the next inspection due in the 2021. 10
projects o r services children aged 3-4 secured places and
identifed in the accounts. enquiries continue to be accepted for
the next pre-school year term by ter.
Feedback from parent questionnaires
continue to be completed regularly.
Pre-school continues to maintain
strong transition links the two local
primary schools St Pauls Feniscowles
School and Feniscowles School.
Plans for the Future Increasing
income from fundraising is to be looked
at this year with basic expenditure and
minimum wage increasing.
Dependent on funding advertising is to
considered to increase numbers of
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children attending the setting. Staff development will continue to be of importance. Maintaining the high quality of care and education as publicly noticed by OFSTED. It’s unclear at this time how the pandemic will affect the viability of the pre-school. This will be closely monitored to ensure continuation of smooth running. Statement confrming Para 1 18 . The trustees consider the objectives whether the t rustees and achievement of the charity, satisfy have had regard to the the requirements of the public beneft guidance issued by the guidance published by the Charity Charity Commission on Commission. public beneft

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A dd itional info r mation (optional)
You may choose to include further statements where relevant about:
SORP
reference
N/A
Para 1 38 .
Policy on g rant making
N/A
Para 1 38 .
Policy on social
investment including
program related
investment
No volunteers supported pre-school in
this period.
Para 1 38 .
Contribution made by
volunteers
N/A
Other
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Achievements an d pe r fo r mance

Summary of the main achievements of the charity, i dentifying the difference the charity’s work has made to the circumstances of its benefciaries and any wider benefts to society as a whole.

Pre-school continues to work towards maintaining the “Good” rating received from OFSTED in January 2018 and Para 1 20 . aiming to improve to “outstanding” in the next inspection due in January 2021. 10 children aged 3-4 secured places and enquiries continue to accepted for the next preschool year. Feedback from parent questionnaires continue to be completed regularly. Pre-school continues to maintain strong transition links the two local primary schools St Pauls Feniscowles School and Feniscowles School.

Plans for the Future

Increasing income from fundraising is to be looked at this year with basic expenditure and minimum wage increasing. Staff development will continue to be of importance. Maintaining the high quality of care and education as publicly noticed by OFSTED.

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A dd itional info r mation (optional)
You may choose to include further statements where relevant about:
N/A
Para 1 41 .
Achievements against
objectives set
N/A
Para 1 41 .
Performance of
fundraising activities
against objectives set
N/A
Para 1 41 .
Investment performance
against objectives
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N/A

Othe

Financial r eview

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Review of the charity’s Para 1 21 . The charity continues to operate
fnancial position at the despite the Covid-19 pandemic
end of the period continuing to have a challenging
impact on the pre-school.
Numbers have decreased slightly for
another year and will be monitored
closely term by term moving forward.
Moving forward into the next fnancial
year, more fundraising activities are
needed, to support running costs of the
pre-school.
Grants have been looked into but very
few are available to apply for due to
the location and type of organisation.
Fundraising also helps support
advertising of the pre-school which is
needed to maintain new children
attending each year.
Statement explaining the Para 1 22 . It is aimed that a small amount of
policy for holding reserves reserves are held to support the
stating why they a re held closure of the pre-school if it was ever
felt that it had become fnancially
unviable to keep it open , however,
due to annual income and viability
depending on numbers of children
attending this is only a low amount.
Amount of reserves held Para 1 22 . £100
Reasons for holding zero Para 1 22 . N/A
reserves
Details of fund materially Para 1 24 . N/A
in defcit
Explanation of any Para 1 23 . It is unclear how the Covid 19
uncertainties about the pandemic will affect the sustainability
charity continuing as a of the pre-school. This be closely
going concern monitored to ensure continual smooth
running on the setting, and will hope to
identify any actions required to be
taken.
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A dd itional info r mation (optional) You may choose to include further statements where relevant about: N/A

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Para 1 47 .
The charity’s p rincipal
sources of funds
(including any
fundraising)
N/A
Para 1 46 .
Investment policy and
objectives including any
social investment policy
adopted
N/A
Para 1 46 .
A description of the
principal risks facing the
charity
N/A
Other
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St r uctu r e, gove r nance an d management

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Description of charity’s
trusts:
Type of governing Para 1 25 .
document: for example,
trust deed, memorandum
and ra ticles of association
etc
How is the charity Para 1 25 . Charitable company
constituted?
for example limited
company, unincorporated
association, CIO
Trustee selection Para 1 25 . The committee and staff team
methods including details advertise every quarter for new
of any constitutional members to get involved in the
provisions e g . . election to running of the preschool. At the AGM
post o r name of any those wanting to be trustees are
person o r body entitled to elected on/ continued
appoint one o r more
trustees
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A dd itional info r mation (optional)
You may choose to include further statements where relevant about:
N/A
Para 1 51 .
Policies and rp ocedures
adopted for the induction
and rt aining of t rustees
N/A
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The charity’s Para 1 51 .
organisational structure
and any wider network
with which the charity
works
Para 1 51 .
Relationship with any
related parties N/A
N/A
Other
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R efe r ence an d d a minist r ative d etails

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Charity name Feniscowles r P e-school
Other name the charity N/A
uses
Registered charity 100504
number
Charity’s p rincipal a ddress 740 r P eston Ol d R oa d , Blackbu r n, BB2 5EN
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Names of the cha r ity r t ustees who manage the cha r ity

Name of pe r son (o r bo d y) D ates acte d if not fo r T r ustee name Ofce (if any) entitle d to appoint r t ustee whole yea r (if any) 1 Emma Highton Chair person 2 Louise Neville Secretary 3 Adam McGhee 4 Leon Pinch

Corporate t rustees – names of the d ri ectors at the date the report was approved D i r ecto r name

Name of t rustees holding title to p roperty belonging to the charity T r ustee name D ates acte d if not fo r whole yea r

Fun d s hel d as custo d ian r t ustees on behalf of othe r s Description of the assets N/A held in this capacity

Name and objects of the N/A charity on whose behalf the assets a re held and how this falls within the custodian charity’s objects Details of a rrangements N/A for safe custody and segregation of such assets f rom the charity’s own assets

A dd itional info r mation (optional)

Names an d ddr a esses of d a vise r s (optional info r mation) Type of Name A ddr ess a d vise r

Name of chief executive r o names of senio r staf membe r s (optional info r mation)

Exemptions r f om d isclosu r e

Reason for non-disclosure of key personnel details

N/A

Othe r optional info r mation

D ecla r ations

The company has taken d a vantage of the small companies’ exemption in p r epa r ing the r epo r t above .

The r t ustees d ecla r e that they have app r ove d the r t ustees’ r epo r t (inclu d ing d i r ecto r s’ r epo r t) above . Signe d on behalf of the cha r ity’s r t ustees/ d i r ecto r s LNeville Signatu r e(s) EHighton Louise Neville Full name(s) Emma Lianne Highton

Position (fo r example Chair Sec r eta r y, Chai r , etc) D ate 13 05 2022. .

FENISCOWLES PRE-SCHOOL Charity No Company No 1100504 4793094 Annual accounts for the eriod erio en date Period start date 3110712020 3010712021 Section A Statement of financial activities (including summary income and expenditure account) Restricted income funds Unrestricted funds Endowment funds Prior year funds Recommended categories by activity Total funds Income (Note 3) F01 F02 F03 F04 F05 Income and endowments from= Donations and legaue5 Charitable activities Other trading activities Investments $01 $02 33,292 33,292 29,255 S03 S04 Separ8te material item of incom& S05 S06 Other Total Exponditure (Notos 6) Expenditure on= Raising funds Charitable aGtivilies S07 33,292 33,292 29,255 S08 sog 31,171 31,171 29,428 Separate material expense itet Other $10 S11 Total S12 31,171 31,171 29,428 Net incomellexpenditure) before tax for the reporting period Tax payablÈ S13 2,121 2,121 173 $14 Net incomellexpenditure) after tax before investment gainslllosses) $15 2,121 2,121 173 Nèt gainsiiiossesi on investments S16 Net incomellexpenditure Extraordinary items Transfers between funds Other recognised gainsl(lossesl: S17 2,121 2,121 173 S18 $19 Gains and losses on revaluation of fixed assets for the charitys own use Other gainslllosses) Net movement in funds S20 S21 S22 2,121 2,121 173 Reconciliation of funds.. Tol81 funds brought forward Total funds carried forward S23 1,199 3,320 1,199 3,320 1,372 1,199 S24 Pa

FENISCOWLES PRE4CHOOL Charity No ComDan¥ No 1100504 4793094 Section 8 Balance sheet Ro8trfctod incomo fund5 Unrestricted fund$ Endowmènt Totsl this fvnd5 Total last year year Fixed assets Intangible assets Tangible assets Heritage assets Invèstments F01 F02 F03 F04 F05 (Note 151 (Note 141 INote 161 INote 17 Totsl flxedassets B02 Current assets Stocks (Note 181 Debtors INote 191 Investments INote 17.41 Cash at bank and In hand (Note 241 Total ¢urrenta$sets 169 169 170 4.501 4,671 010 Creditors: amounts falling duè within one year (Note 201 3,573 3,573 2.716 Net current assetsl{Ilabllltles) B12 1.955 Total as$•ts l•s$ Current liabilitios 813 Cr&dltors: amounts falling due after one year (Note 201 Provisions for1Sabilities 814 1,138 1,138 756 Total net assets or Ilabllltles Funds of the Charity Endowment funds INote 271 Restricted income funds (Note 271 Unrestricted funds Revaluation reserve Fair value reserv• B16 3,320 3,320 1.199 017 B18 B19 3,320 3,320 1.199 B21 Total funds B22 1.199 The company was entitled to exemption from audit under5477 of the Companie5 Act 2006 relating to small companies. The memtsers nave not requireu tne company to otstain an audit In accordance section 470 Of tne Companies Act 2006. The directors acknowledge theirresponsibilities for complying with the requirements of the COMnIeS Act with respect to accounting records and thepreparation of accounts. These 8ccounts have been preparedin accordance with thepmvisions 8ppIic8ble to 8m•ll ¢ompJnies subject to the Small companies regime and in accordance with FRS102 SORP. Signed by one or two Irusteesldirectors on behawof all the Itusteesldirectors Dale of approval ddlmml Print Name S2 2810412022 ELHI hat Sunalure of director 8ulhenlicating accounts being sent lo Companies House Signature Date ddlmm S2 2810412022 E L High8m Print name Page 2 CC17a (Excell 0410512022

Section C Notes to the accounts Note 1 Basis of pparatIOn This section should be completed by all charities. 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise slated in the relevant nolelsl to these accounts. The accounts have been repared in accordance with.. the Slatement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and wth" and wth" the Financial Reporting Standard applicable in the United lQ"ngdom and Republic of Ireland IFRS 1021 and with the Charities Act 2011. The charity conslilules a public benefit enlily as defined by FRS 102.. -Tick as appropriate 1.2 Going concern If there are material uncertainties related to events or conditions that cast significant doubt on the charitys abiliTty to continue as a going concern, please provide the following details orstate -Not appliTcable-, if appropriate.. An explanation as lo those factors that support the conclusion that the charity is a going concern,. Disclosure of any uncertainties that make the going concern assumption doubtful., As al 3010712021 the charity had sufficient funds to ensure continuance of ils activities in supplying pre-school education to children in the local community. Al the time of submission of this report, the charity has now ceased activities following falling numbers of attendees and lack of support Where accounts are not prepared on a going con¢ern basis, please disclose this fact together with the basis on which the Iruslees prepared the accounts and the reason why the charity is not regarded as a going concem. 1.3 Change of accounting policy The accounts present a true and fair view and no changes have been made lo the accounting policies adopted in note { N21N2.2}. Yes" -Tick as appropriate No. Please disclose.. (l) the nature of the change In accountlng pollcy,- NIA (li) the reasons why applying the new accounting policy provides more rgliablg and more rglevant information,. and NIA CC178 (EX1) 0410512022

(iiij the amount of the adjustment for each line affected in the current period, each priorperiodpresented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP. NIA 1.4 Changes to accounting estimates No changes to accounting eslimales have occurred in the reporting period13.46 FRS102 SORPI. Yes" No, -Tick as appropriate Please disclose.- (i) the nature of any changes,. NIA (li) the effect of the change on income and expense or assgts and liabilities for tho currgnt period,. and NIA (iiij where practicable, the effgct of thg change in ono or more future periods. NIA 1.5 Material prior year errors No material ear error have been Identified In the re Yes" ortin eriod 3.47 FRS102 SORP . No. -Tick as appropriats Please disclose.. (l) the nature of the prlorperlod ermr." NIA (li) for each priorperiodpresented in the accounts, the amount of the correctlon for each account Ilne Item affe¢ted,' and NIA (iiij the amount of the correction at the beginning ol the earliestpriorperiodpresented in the accounts. NIA Page 3 CC178 (EX1) 0410512022

Section C Notes to the accounts Icont Note 2 Accounting policies Thi¥ $tsyJd•rdlis¢of•¢¢owrfiyJgpolioies b8en ¥ppli8dOyth¥¢h•rrfy•x¢pllor¢ho$• dfjlfjt. Where * dlffereng oraddlUoRalpollcy hasbeen aclopiedthen ghts is detalledln the boxbelow. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE NIA Please provide a deriptiO of tho naturo of •8¢h ¢h•nyo In accounn9 wllcy Rec¢)ncilialion oflundsperpreviou5 GAAP to lunds (letermiNJedunderFRS 102 startof End of Fund balances as previous statsd Fund balance a5 restatsd Reconciliion ofnetincofflrfNJetexpendrfwel perprevio[ GAAPtonetincOn(Rel expenditure) underFRS 102 End of Net 1ncomel1expendltrel as preauS1Y stated Prevlous perlod netlncomellexpendtture} as restated Page4 CC17a (Excdl 0410512022

Section C Notes to the accounts (cont Nots2 2.2 INCOME Accounting policies Rerwnition of incom These are Induded In the Ststemenl of Finanual Activrtie3 ISDFAI when.. th¥ ¢h8niy b8¢om6$ $ntsll8d to rVr¢$, Il is rnore Iikdy than nolthal the trustee5 will receive the reSOur5-. the monetary value can be measured with sufficient rdLqbility. Ye8" No" Nla" Ye8" No" Nla. Offsèttln9 There has been no offsetbng ol assets and liabilities. or Income and expensES, unless required or permitted bylhp FRS 102 SORP or FRS 102. Grants and donatlons Granlsand are only Induded in Ihp SOFA when the general iDcome T8cognilion are rnel15.10 10 5.12 FRS102 SORPI. Yes" No" Nla. In the G3se ol performan reIed grants, incoffle must only be regnised to the extent Ihallhechaiity has w0ved the specified goods or seNitts as entieme1tO the 9ranl only occurswhen the pertormance related eondilions are met15.16 FRS 102 SORPI. Yes. No. Nla" Legac¥re Includ8d in the SOFA wh8n reIpt is prob¥bl8, Ihat 15, Ih8re has been grant of probats. the executors have estswished Ihatlhere arp sufficEnt?ssels in the estate and ?ny Gondrtions attached io the IaGY are erfhprwithin Ihp control of the tharityor have tnet Legacles Ye5" No" Ye8" No" Nla" GDvernmentgrBnts The charity has reIVed govemmenl grants In the reporting period CIftAid receivable is 1ncluded ID inc<Jrne when there 15 a valid daatron fr<Jrn the donor. Any GIrtAid amount recovered on a donation 15 considered lo be part oflhal gift atbd Is treated as an addition to the same fund as ihe Inibal donation unless the donororlhe teTrns of the appeal have speofied otheiSe. Tax ro¢Lgim¥ on donatlon5 and glfts Ye5" No" Contractual IncomÈAttd This Isonty Included In the SOFA On the tharity has provided Ihe rdated goods or p2rformance related setvKes or mel the performance reIed condthons. gt8n¢8 No. Nla. Yes- No" Nl¥' Donatèd goodg Donated wods are messured slfair vve (the amountfDfvlhh Ih&8ssel could exchangedl unless iTnpr8ctic81 todo so. The cost Df anyslrtk olg0$ don2ted fordisthbulion to benefiuaries IS deemed to be the 12irvalue olttre grfts al the time oltheir 1p1 and they2 CognISed on receipi In the prtIrt9 penod In vthleh the slrtks aredislribuled. they a wnlsed as an expense 81 the carrying aMnt01the stocks aldislribulion. Yes. No" Nla. Donated gmds lorresale a measured atl£irvalue on Inibal recrgnillon, which is the expected prtteeds from 9Ale less the expeded costs of sa, and recognised In'lncome from Dlherlr2din9 actlvities, with the corresponding Stock retognised In the balan gheel On ts 9Ale the value of gloek Is charged 2galnsl'lncomefrom other trading acbvthes. and the proceeds from sale a also cOgniSed £s'lncDmefrom otherttsding Yes. No. Nla" Goods doThed for on-going by the tharity8re rewn1 4$ tsnyiblfixd a$$ets and InU0¢ in the SOFA as in¢omI rtsour¢tsvyh¢n r$¢eiv8bl&. Yes" No" Nla. Gifts In nd for use by the charityare included In the SoFAas Income from donation5 véhen receivable. Ye8" No" Nla. Donotèd $orvl¢o9 gThd DonatÈd $6rvi¢$ $nd tscilib68 art iu¢d in th8 SOFAvthon r*¢Èw8d atlhè valuè of the giftto the ¢h¥rity provided th&V8lu& of tho yift¢an b¥ mo¥sured rtli¥bty. Ye8" No" Nla. Donated services and facilities Ihatare consumed immediatelyare recwnised as income with an equiva180unI recwnised as an expense underlhe appropriate heading In the SOFA Yes" No" Nla" Yes. No" Nla. Support¢osts The chanty has Incurred expeilUre on Sup Gosts. YÈS. No. Nla" Volunt•or help The value ol any volunlary help r8ceived is not iDduded in the axounls bul Is described In ihe buslees, ?nnual rewrt. IncorThpfrorn intere6C royoltlès and dldndS This Is Included In the accountswhen receipt 15 probaLqe and the arnounl receivaLqe can be measured riabty. Yes. No" Nla. IncorThpfrorn membprship MemLwship subscription5 received in the nature of a gIfta recwnised in Donations Yes. No" Nla. CC17 FRS 102 SORP 0410512022

subscrlpuons and L6g8ies Membership subscriptions which givesa memberlhe right to se[w5 or ottr benefits are reGogTr15ed as Incomeeatned fr(w the prowsion ofg0sTrd services as income from Charitab acliwbes. Yes. No. Nla. Settlement of insurance ¢18im$ In$ur¥n¢e d8im¥ 8rs only in¢luded in the SOFA YJhtrn th¥g$n8ral InM¢ r¢nitI tSri8 8re met15 10 to 5 12 FRS102 SORPI $nd ar in¢ludtrd 8¥8n itetn ol othw In¢om in the SOFA Yes, No. Nla" Investrnentgain8 and lossès Thi$ inUd¢S any reised ty unlIsed galn$ or losses on the sale of inveslmenl$ and anygain ty los$ re$ulllng Irom revolu1 Inve$bnents lo market value aithe end of the year. Yes. No. Nla" 2.3 EXPENDITURE AND LIABILITIES Yes" No" Nl¥' Liability fdcognition constsuctive obligation commitbng the Charity pay out resourtts and Ihe amwntolthe obliylion can be Measured with reasonabCertaInty. Governance and support Supportcosls have been alhxated bpiween governance costs oiher support. Covernance costs cotnpnse 811 msls involving publicaoxuntsbilityoflhp chatity its tnp11ancevkn regulation good praGb. Supwrteosls includeeentral functions and have been allocated lo acbvityeost categories on a basis consisten11th the use of reSoUrs. eg allocating property costs by floorareas, or per capita. staff St5 bythetime spenland othereosls bytheir usage. Yes. No. Nla" Ye8" No" Nla. Grants performan¢$ Wherelhe charity gives a granlwilh conditions for its payment being a sppcffic levd ol condlUons SelvROr0Iputto bp provided, such grants are only recwnised in the SOFA oncelhe reGIent of the grant has prOVed the specified SeN1 oroulpul. Yes. No" Nla. Grants yol¥thOyt perforniance eondltkjns Wherelhere aTe no conditions attachin9 to the grant Ihatenablesthe donor charity lo Ye8" No" Nla" recognised. Rodund•n¢y ¢o$t The ¢harity made no dnan¢ paYAt¥ during the rsportiny n¢d YÈS. No. Nla. DefeThed incorne No matenal item of defetred Inrne has been Induded In Iheaccounls. Yes. No" Nla. Credltors The chanty has credilorsvthich are hSure0 al SettentOunls less any trade discounts Yes" No" Nla" A liability is me8$ured on re¢ognibon 8t it$ histsri¢81 ¢o$t8nd then $ub$¢4u¢nlly m$a$u¢d alth$ besi$$timats ol ui¥ ¥mtyunt r6quired to $etUe the oWig8tion 8t the r6porting d$t$ The charity a0vlS for basic fjnaTrGial Instruments on Inal recognibon as per paragraph 10.7 FR$102 SORP. Subsequent rneasuretnenl Is as per paragraphs 11.17 to 11.19, FRS102 SORP. PtOVi8ion$forli•bi1it1o9 Yes. No. Nla. Bask flnanclal Yes. N¢" Nla. 2.4 ASSETS Tangiblpfixed assets for These aretapitsllged rflhey can be used for morethan one year. and tD31 at least usè by chartty Ye5" No" They arevalued alcosl. The depreualion rates and methods 5 are disclosed In note 14. The ¢harity ha$ inbngible Ilxed 8$8ets, thai 1$, rM)n-monetsry assets Ihaido not have phwcal $ub$tsn¢e bul are ioenliliable and 8re controlled by the ¢harlfythrgh ¢u$lody ¢rlrfal nghw The 8morti$abon r8te$ 8nd metrH)ds u$ed aE di$¢kn$ed In note 15 irfanglblo flxgd 088ots Ye5" No" Nla" They arev81u8d 81¢0st. Yes, No. Nla. The charity has heritage assets. that Is, Tron-fflonelaryassets V1h historic, artls1K, scientific, technological, geophysical orenvironmenlal qualeS ihal are held an Tnainlain& principally forlheir conlributv)n lo knmedge aDd culture. The depreciation rates and methods us& asdisclosed in note 16. YÈS. No. Nla" Herftageassets Ye5" No" They are v2lued al CDS1. Fixed 355el InvestsKents In quoted shares, traded bonds and sirnilar investments are Investrnents YÈS. No. Nla" end The slme treabeThi 1$ 8pplied io unlisd lnveSbxen unlessfaif vutt¢8nnol be measuEd lialY In which ¢a8e111$ mea$ured at Cost le$$ impaimeni Invesbn6nts held lor rt$818 or nding th¥irs•l ¥nd ¢a$h ano ¢a$h equ81ntS with 8 matuniy d¥t¥ of than 1 year ¥rs tr¥8tsd as ¢urrtrnt¥t inv6$b*Th Yes" No" Nla. stocks and I progress Slo¢k$ held lors8le a$ pgrt of non-¢h8rit8ble trade are m#su¢d 81 the &yr or ¢ost¢r netreallsaÈ value. Yes" No" Nla" CC17 FRS 102 SORP 0410512022

Goods or seNitts provided as of a charit£ble£elivity are measured atnetreiSae value based on the servitt potenli£l provided by items ol stock Yes" No" Nla. wo In pr(0$$ 1$ valued al$1 les$8ny fo¢8eeaWe th811$ likely to othron the ntBrt Yes" No. Nla. Debtors (including trade debtors and loans receIvae) are measured on initial recognilKbn al 5etUemenlafflounl atteranytrade discounts oramounl advanced by the charity. Subsequenuy. they are measured althe cash orolherconsider£lion expected to be Teceived. The charity has InveslmenlswhiGb it hosfor resale or peDdiDg iheir sale and cash an sh equwalenls with a maluritydate less than one year. These Inolude &b on depDsII and cash equivalents vthh a tnatunty of loss than one year hela for iTrvestrnenl purposes ratherthan lo meet short-lerm rash commrftnenls as they fall due. Yes. No. Nla" Debtors Current 39set Invegtmen Ye5" No" Nla. Yes" No" Nla. They are v2lued al lair vue exttptwhere they qualityas bas finanu Instruments. NIA POLICIES ADOPTED ADDlONAL TO OR DIFFERENT FROM THOSE ABOVE pe3 CC17 FRS 102 SORP 0410512022

Section C Notes to the accounts Cont Note 3 Income R•%trictsd Sn¢orng fvnds Analysis of income Unr95trttsd fvnds Endt)wmgDt fvnds Totsifvnds Prbryear Donations and legacies.. Donations and Gift Aid acies Geneffjl grants provided by govemmenvother Mernbership subscriptlOn5 and sponsorships which are in sub81anc& donations Donated ood5 facilities and SeiceS Other Total Charitable activities.. Lot21 Authority Fee8 29.602 3,690 29,602 3,690 27,279 1,978 Private Fees Elc Other Total 33,292 33,292 29,255 Other tradlng actlvltles.. Other Totsl Income from Investments: Inte$1 income Dividend incom Rental and leasin Other In¢ome Total Separate matÈrlal Itèm tsf in¢ome Total Other- Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for charil 's own us Gain on disposal of a progratDtDe related Investment Royatties frorn the explortation of intellectual ert hts Other Total TOTAL INCOME 29 255 Other information.. All Ineome In the prlor year was unrestrlcted except for.. Ipl8a80 pwvidfr do8¢1iption and amounts) NIA Wham any endowm8nifund18 ¢Otwettsd Inio In¢omo In t reporting period, plEase give the reason forthe conversion. NIA Where any endowmentfund is converted into income in the prlor porlod. ploase g6ve the reason forth• convorslon. NIA wr(hin the income item5 above the lollowing item5 are m•wrl81'. Ipl08s0 dh¢lose iho naturo, amount8nd any prlor year amounts) NIA Th1$ yeor.. Whgre ¥ums orlglnolty tlonomlnated In lorelgn urrency have bppn included in incomp, explain the basis on whl¢h those $ums have been transed Into $terllng lorthe ¢urron¢y in which th a¢Unts are drawn upl. NIA Lastyear.. Where sums orlglnalty denomlnated In forelgn ¢urron¢y have b••n includad in in¢omo, oxplain ba818 on which those sums have been transLited into sterllng lorthe Curronty In whl¢h the a¢tounts aro drawn upl. NIA CC17a (Excell Page 6 04105Q022

Section C Notes to the accounts cont Note 6 Expenditure Thls year Restricted income funds Last year Restricted income runds Unrestricted funds Endowment funds Unrestricted funds Endowment funds Analysis Ex endlture on ralsln funds.. Incurred seeking donations Incuiied seeking legacies Incurred seeking grants Operating membership schemes and social lotteries staging fundraising events Fudraising agents Operating charity shops Operating a trading company undertaking Total funds Totsi fund8 Advertising, marketing, direct mail and publicity Start up cost5 Incurred in gener3ting new Sour of future Income Database development costs Other trading activities Investment management costs.. Portfolio rnanagemenl costs Cost ol obtaining investment advice Investment administrab.on costs Intellectual property licencing costs Rent collection, property repairs and maintenance charges Total expenditure on raising funds Expenditure on charitable activitie5'. Totsl expenses 31,171 31,171 29.426 29,426 Total expendlture on charltable actlvltles 31,171 31,171 29,426 29,426 Se arate material item of ex nse Total Other Total other expenditure TOTAL EXPENDITURE 31,171 31,171 29,426 29.426 CC17a (Excell 0410512022

Other information- Analy81¥ of expenditure on ¢haritsble a¢tivitie$ This Grant fundiny tsf activities ear Last Grant funding of activities ear Activities undÈrtakÈn directl Actlvlty or programme Support Costs Total thls year Activities undÈrt8kÈn directi Support C08ts Total last year Ernplo Rent ee Costs 23,685 3.850 3.636 31,171 23,685 3,850 3,636 31,171 23,373 2.925 3.130 29,428 23,373 2,925 3,130 29,428 M8terials & olher ex enses Total Th16 year.. Whore sums orlglnally denomlnatsd In forelgn currency have beon Included In expendlture. explaln the bas18 on whlch thos8 sum8 have been translated into sterting lor th8 currency In which the accounts are drawn upl. NIA Last year.. Where sum$ originally denominated in foreign currenty have been included in expenditure. èxplain the basis on which those sums have been translated Into sterllng lor the currency In whlch tho accounts 8r8 drawn upl. NIA Page 7 CC17a (Excell 0410512022

Section C Notes to the accounts Note 10 Details of certain types of expenditure Note 10.1 Fees for examination of the account$ Pleasg pfoviTde details of the amountpaid forany statutory oxtemal scrutiny of accounts and other SeICe5 provided by your independent examiner. If nothing wa$ paidplea$e enter 'O' ift the appropriate box{es)- This year Last year Independent examinerfs fees 75 75 Assurance services other than independent examination Tax advisory fees other fees Ifor example.. financial advice, consultancy, accountancy services) paid to the independent examiner- Payroll Services 332 335 Page 8 CC17a (EX1) 0410512022

Section C Notes to the accounts cont Note 11 Paid employees Please Complete this note ITf the ¢harity has any employees {transa¢tions with Trustees dealt with in Note 28) 11.1 Staff Costs This year Last year Salaries and wages Social security costs Pension costs {defined contribution scheme) Other employee benefits 27,629 56 23,373 Total staff costs 27,685 23,373 This year: NIA Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year- NIA Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Please give details of the number of employees whose total employee benefits (excluding employer pensiTon costs) fell within each band of £10,000 fmm £60,000 upwards. If there are no such transactions, please enter Yrue, in the box provided. No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 Band Number of em This ear lo ees Last ear £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 This ear Last ear Please provide the total amount paid to key management 11.2 Average head ¢ount in the year The parts of the charity in which the employees work This year Number Last year Number Total 11.3 EXratIa payments to employees and others (excluding trustees) CC17a (Excell 0410512022

Please complete If an ex-gratla payment Is made. Please explain the nature of the payment This year NIA Last year NIA Please state the legal authority or reason for making the payment This year Last year Thi$ ear Last ear Please state the amount of the payment {or value of any waiver of a right to an asset) 11.4 Redundancy payments Please complète if any redundancy or tem?ination payment 1$ made in the period. Thi$ ear Last ear Total amount of payment The nature of the payment (cash, asset etc.) This ear Last ear The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or tem)ination payments Page 9 CC17a (Excell 0410512022

Section C Notes to the accounts cont Note 14 Tangible fixed assets Pleasè complot• thls notè if tho charily has any tanglblo flxedassgts 14.1 Cost or valuation Freehold land & buildings Other land & buildings Plant, machinery and motor vehiclès FixturÈs, fitting$ and equipment Totsl At the beginning of the vear Additions 7.479 7.479 Revaluations Disposals Transf&i5" At end ol the year 7,479 7,479 14.2 Depreclatlon and Impalrments SL or RB (Straighl Line) 'Basis SL SL SL SL Rate 25¢ At beginning of the vear Disposals 7,479 7.479 Depreciab"on Impairment Trsnsfeis. At end of the year 7.479 7.479 14.3 Net book value Net book value at the beginning of the year Net book value at the end of the year CC17a (Excell 0410512022

14.4 Impalmient NIA This year Please pmvide a description of the events ond clrcumstances that led to the recognltlon or reversal of an impairment loss. NIA Last ye3r.- Please provide a description of the events and circumstances that led to the recognition orreversal of an impaimi•rtt loss. 14.5 Revaluation If an aeeounting policy of rèwaluation is adoptod. plèaso provid•.' This yèar Last yaar the effectlve date of the tpvaluatlon NIA NIA the name of independent valuer, rfapplicable the methods applledand slgnlflcantassumptlons thg carrying amount that would hav8 bèon rocognls•d had the assets been Carried under the ¢ost model. 14.6 Other disclosure5 This ear Last ear (i) Please stale the amount of borrowing costs, rfany, capitalised in the constructlon of tanglble flxedassets and the capltallsatlon rate used. (li) Please provide the amount of contractual commitments for the acquisition of tangible fixedassets. (iii) Dètails of thè existgncè and carrying èmounts of prnpèrty, plantand equipment to which the charity has strICted title orthat are pledged as securlty for Ilabllltlos. NIA NIA The Yransfers. row is for movements between fixed asset categories. ' Please indicate the method of clepreciation by deleting the methodnot applicable (SL - straightline,. RB- reducing balan). Also Page 10 CC17a (Excell 0410512022

Section C Notes to the accounts cont Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments. 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued income Other debtors 169 170 Total 169 170 Complete 19.2 where a material debtor is recoverable more than a year after the reporting date. 19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above) This year Last year Trade debtors Prepayments and accrued income Other debtors Total Page 11 CC17a (EX1) 0410512022

Section C Notes to the accounts cont Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 20.1 Analysis of ¢reditors Amounts falling due within one year Amounts falling due after more than one year This year Last year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or perfomiance-related grants Accruals and deferred income 3,573 1,138 2,716 756 Taxation and social security Other creditors Total 4,711 3,472 20.2 Deferred income Please complete this note if the charity has deferred This year Last year Please explain the reasons why income is deferred. NIA NIA Movement in deferred income account This year Last year Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period Page 12 CC17a (EX1) 0410512022

Section C Notes to the accounts cont Note 21 Provisions for liabilities and charges Please complete this note if you have included in charity expenditure anyprovisions. A provision is made when the charity has a liability of uncertain timing or amoun£ 21.1 Movements in recognised provisions and funding commitment durin the period This year Last year Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period 756 382 297 459 21.2 Please provide: a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; This ear HMRC, as stated but timing dependant upon funds available. Last ear HMRC, as stated but timing dependant upon funds available. an indication of the uncertainties about the amount or timing of those oufflows. and Discharge subject to available funds. Discharge subject to available funds. - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursemenL NIA NIA This ear Last ear 21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made. the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified). NIA NIA 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure. NIA NIA Page 13 CC17a (Excell 0410512022

Section C Notes to the accounts cont Note 24 Cash at bank and in hand This year Last year Short temi cash investments (less than 3 months maturity date) Short temi deposits Cash at bank and on hand Other Total 7,862 4,501 Page 14 CC17a (EX1) 0410512022

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Feniscowles Pre-school On accounts for the year ended 30. July, 2021 Charity no lif any) 1100504 Set out on pages 1 to14 I report to the trustees on my examination of the accounts of the above charity I'the Trust.) for the year ended 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"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145{5)(bl of the Act. Independent I have no ¢onGerns and have come across no other matters in connedion examiner's ststement 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. Please delete the words in the brackets rf they do not apply. Signed: Date: 2810412022 Name: N C Readett IER Oct 2018

Relevant professional qualification{sl or body (if any): Address: 5 Anchor Hill Close Preston PR3 3ZR Section B Disclosure Only cornplete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts.. directions and guidan for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018