2022-12-31-accounts

utopia ACCOUNTING Pennymoor Preschool Nursery Financial Statements For the Year Ended 31 December 2022 Registered Charity Number.. 1101330 w￿.U10pIaaccOUnt1ng.cO.uk

Ponnymi)or PrnsclMxA Nu Contsnts ofthe Financial Stat•ments for tho Year End•d 31 December 2022 Pag Report Oft￿ Tw8t•o8 1to3 Ind•p￿dent Examin•rfs R Slètsmgnl of FIna￿ AL¥ib8F Balanco Sheet Noles to the stakn￿ts 7t010

P•nnym￿r Preschool Ilurs•ry R•port of the Tru8t lor the Y•ar Ended 31 Decembgr 2022 The trustees present thèir report wllh the fin8n¢ial Blaten￿t$ of the chanty for tho year ended 31 Decembtrr 2022. The trustees have adopted the wov1$￿￿8 of Accounting and RepNtirvJ by Charities." Ststement of Recommended Pi8cll¢e applie8ble lo charthes prèparing their a￿0￿rtS in arcordance ￿ th8 FlnarKial Rewtino siandard arWrAble in the UK and Republic of Ireland IFRS 102) leff&kn 1 January 2015). OBJECTIVES AND ACTWMES ob￿tI¥￿ and aims The charrty was forrned to enhan￿ the developn￿ and ￿ucat￿m of thiklren primary und8r $t8ttrt0ry Se￿•1 ag8 ty encour8ging par•nts lo undarstand and kyovidg for the neod# of their Childr￿ th￿￿ eA)mmunty groups and by.. Offering appropriaie ￿8Y facilit￿$ and traiThng o)urse&. together wlth the rights of parents to take respon$Sbillty for, a￿j lo tecome invofved in the of S￿h groups, ensuring that Such group8 offor opwtunib•s for all Children, re9ardle88 of ra¢e. Cuttufe, rel￿￿)n. mean8 or obility Encourage the Study of the needs of 8uch cuhJren arA1 thair farn11188 and wThnoting publK intoro8t In and reco9nrflon of 8uch ne•(18 in th& Ic￿1 •re Insuga￿n9 adh￿ing t* 8rkl fiJrlh8rir¥a the aim oftho Prfrsthool LO￿1￿ ￿lIar￿￿ Publ1¢ b•nelSt In $8tlirw obi•ctive8 and plannlng a¢ltr4￿ Tw•1￿ have gpmn ¢8rthl Co￿ld•￿tiOn to the Chaty C￿Nn18010n.8 general guidance on publiG benefft. P4e1

Ponnymoor Prnschool Nursery Rgport of thè Trustees - Contin￿d for th¢ Year EThl•d 31 Docombèr 2022 FINANCIAL REVIEW Totsi income for the ygarwas £45,81312¢Y21'. £32.887) of wtiich £45.813 was Lmrn8triced P021.. £32.887) and £Nil was stn'cted12021 £Nill. Total futM1$ ¢arried frjnward al the ygar end were £3.￿l2021.. £4,079) of £3,CVJ9 was unr•stiicled (2021 £4.079) Bnd £Nil were re¥lri¢ted (2021.. £Nif). Rl•k managwnent The trustees have identffiod certain risks to whK the chanty ￿ 6xposed 81 of theii responslbih'b'es a8 tru$l8•8 runnir4J th& chanty. The maln identified relate to ¥Thl Satsty issufjs. Tho trustees hw• a general H801th and Safety policy in place whKh 18 Stricty fdlowgj. <3olng conc•m Aftffi makirvJ appropriats eryjuiries, th• trustees have a roasonth exp&Jon th81 the charity has &lequate re80urces to ¢ty)linue in operabonal exi8terKe for ts foreseeable fulure. For thi8 reason they conbrwjo to adopt tho golng c£Jnc8m ba818 prèparing the financial slatsmonts. R•Mr4•• pollcy Ir1181ees have r8vS8wed thts tharity's r•quir•m•nts for reserv88. This 18 cwhpleled on an annual ba818. The gen•ral r08erves are requlred for working caMal purpo8e8. The ieserve8 Stood at £3,099 ot 31 Dttomber 202212021.. £4.0791. Th• trustees bel￿￿ that this IB 8uffiaent to en8￿8 the charity to continue rt8 adMlle8. Th& tw$ts&4 believe that this Iwel of rts3erve8 wll SLWOrt ary unfore8een rwjuditsn in the inc￿me by tho charity. Inv••tm•nt pow•r• Undar deod Ihe charity th• poworto mak• ￿ inve•Iff￿ ts tr￿1088 8•& fiL STRUCTURE. GOVERNANCE AND IAANAGEMEMT Gov•mlng dOC￿nnt The charty was firBI regi8tsrwJ on 30 D￿Mbtrr 2Crf)3. R•crultmant •nd •ppolntm•nt ol n•w tru•t• All m•mb&rn of th• commrt¢•• or• Tr￿te•s. TnAteo8 arè apwrtèd at tha AGM of th8 charity. Ory•nIm￿QnOlètnKtUr• All main daci$ion$ are made at mooting8 of thtr Tru8t8ts, dora8KTh. mgin yNJlng ded•lon8 0rKI 8lrat• 8lleraUonB. Indudon and ￿InIng of nbw tru•t••• New tru81eeB are inducted by way of an 1nlmdl￿t1xY s•s$kYt wlth extsyng ry reYrtr#J tw$t￿. Furthw to th18 they are provided wlh a range of tralning aThJ inf0m￿tIC￿ items circ￿Sted try the charity 6ffi1ary as appropriats. Pagg 2

Pennymocr p￿sChool Nu￿ory Report Ortr￿ Thistws.¢oniin￿l forth• Y•ar Ended 31 D￿￿nber2o2? REFERENCE AND ADMIN18TrATIVE DETAIL9 Reglst•red chartty numbèr 1101330 •glst•r•d offlce ad 26 Ponnymoor Road WilnorAJ Tam Stafftird5hire 877 4LG Tru¥l••• D B Davbd J GI110s￿o~•F￿irtj 28 Morth 2024 P M¢CorynKk P G Silv•rfrA- ¥FQrt•d 26 M¢h 2CQ4 J Spon fvl WIlli￿3 Indop•nd•nt exwnkwr Adam LAW FCCA Utopia Acc(Junts"rKJ Umrt•d 30 Way Tamwonh Staffordshir• 879 OEE 4TATEMeNT OP TrU8TEeS Re•poN818IUTIEg Tho tru$t•gs 41• r￿pOr￿l￿o from woparing tt RgFlry Standwd 8Ff4¥bla In thg UK of IrdaThJ'. Tho law •pplkablo to dwriti•s in &wLgnd •)J W•kns. ts Chgrilbag W11. ¢)wrtty IAecuJnts And R•ptytsl R•gul4tron• 2008 th•provisSong ofthg vust d•sd roquir•s th• trugto09 to prgpar• 9tst•m•nts for•ath finandal y••rwhi¢h giv• a tsu• and fair ¥w ol thg ol ol th• ¢h•nty th• r•toure•s and aFèic¥tK)n ol r•60urc•g, Indudty th• IrKcrti 4vJ •XF•rK16ttw•, of lh• c•wty t th•1 pwknl. In fthnd•l •t•tWTwilg tr￿1¢•• arg r9quk•d to. S•10￿ Jurtabb accwntthvJ than ar¢ Ihtm c4YthI￿ty. obs8rv• tho mgthc¢Ys aTrJ WI￿p1a$ In th• Charity SORP. mokg judggmants and •stNnat•s that #r• r•ag(xth al￿ p¥udoni'. stalo ￿9th•T a￿¢￿￿4# $taTrJwd$ hm bggn f{￿ wbioct to any mat•rW d•pofftJro8 di1¢8od and axplainad in thg fina￿14 slatgrmnts: prgpar• ts fin•r¢W slalonwts ba915 wd858 to that th8 chartty lh• fin•Kl$l rrf)5ition of Laty aThJ 10 onat4 to érnur• Ihai th• fffjan¢K#l 3latoThnts t￿n￿lY wfth tho Charftios Aa 2011. th• Charity (kn￿n¢S and Rwtsl R•gulatiort4 2C(8 and of th& trusr d•èd. Tlw arè also r•spon$lbl• lor Saf•)Uardi￿ Iho as%¢s G4 th9 thlty hgK• taklw I￿Onth 8ty lor th• pYwanii)n and dataction of fraud and Othor irwuL7rit Apwovgd by ord•rol board oftrusth•s on 3 2024 aTh Si￿•d Its b8haW ty. J Spgnc8r. TnJsteO Pag• 3

Indo￿ndent Examlnorfs R•porttr th• Trwtw of P•nnymoor Pf•llchool Nursery I reF4Jt on the accg)unts for the year ended 31 Decwnber 2022 set tyJt on pages 5 to 10. Rg•ponslbllltlo8 and b••l? of rnport The charitys tW8tees ¥& responb￿ for ts prepfiiati￿ of ts &cwnts in with the rowlr￿ents of the Ch8rilie8 Act 2011 flhe ACV). I report in r•$Frtt of my ttxamnat￿ of the accouts cxrt under 8ectJn 145 of the Act and In c8rying out my examinat￿ I have folIty￿j all 4)pl￿ th.rectiO￿ gr4•n by the CPAnty ComMi88￿n under 8ection 1451Sllbl of the Act. Ind•p•ndgnt •xamlnee• tat•m•nt I have completed my examination. l u)nfim that ￿ materlal mattws have to my atterfon in (￿ne¢ll0n with th• e¥aminatJon glvlng m8 cau8e to belleve that in any material respe¢L accounting records were not kept in res oflhe Trust 8s required by 130 of th8 Act or the accounts do not accord with those rec(Kd8". or the 8ccounl8 do not eompty wth the a￿￿blO wuiremenl8 c>)n¢¢ming the lo￿ atyj ¢onlenl ofacLounts Set out in the Ch8rrts (Accounts and Reports) Regu￿1￿$ 2Q)8 other than orry requiiement that th a￿l￿nIS gNe a true and fairvwwh*h 18 not * matter¢crthred 88 p8rt ind•pendant examinAllon. I confirm that Ihare are no 0th8r matt￿5 to y￿r attanlion $hould ￿ drffi￿ to •nablg o pmpor Ur￿a￿tandIng oftho a¢￿￿ntS to Adam Law FCCA utopio Accounllng Llmltsd 30 Meadtrw Way Tamworlh Stsfford$hi B79 OEE 3 June 2024 Page 4

PenryMI￿r Pm¢hool Nur8•ry Stat•ment ol Financial ACti￿ti¢• for th• Year Ended 31 Dttemb•r 2022 2022 RestrKAed Totsl funds 2021 Total funds UnrestrKled INCOME FROM Incoming resoufces from tharitable acbvit Grants and donations ImieBIn￿nt In￿￿rn 4,209 41,804 3,156 29.731 41,8 Totsl 45.813 45.813 32.887 EXPENOITURE ON Charttablè actlvltl•• Dlr&¢t charit0￿8 exwndmure Donation$ Other 2,￿5 2,626 481 Totsl 37,024 NET INCOMEI{EXPENDITUREI 19801 {4,13n Tr•n•l•r• b•two•n fund• N•t mov•m•nt In fund• 1980} 14.137) RECONCILIATION OF FUNDS Totsl fund• broughtforward 4.079 4.079 8,218 TOTAL FUNDS CARRIED FORWARD CONMNUING OPERATIONS All Incom& an¢J exwnditure h88 artB8n from crythulrvj octr*lle•. The notes form part tsftr￿ fmarnlal stalfjTh Page 5

Pennymow Preschool Nurwy Balan￿ 8h•et Al 31 O•¢ember2022 2022 2021 U[￿11￿1*d R•strla•d TrAd ftmds Total fvnds IIXID A882T8 Tangibla 8$9ots co euRReNT AMeT8 Dobtors Cash at bank aid in 3,329 3,329 CREDITOR8 An￿unt$ falliffd du• orn y 13491 1601 NITCVRReNT A88IT8 TOTAL AI8QT8 LE88 CURRINT UUIU7118 4.079 NeT A88ET8 PUND8 10 Unmtrict•d fund•: GèMral fvnd 4,079 A••tricl•d fvnth: No TOTAL PUN 4.079 Th• Jtat•m•nts ap￿￿1 ty tho Bwd ofTnJbbxs on 3 3r24 w• $w•d on Its b•W ty.. P G Sfv•thk. Tru8t J SFWW. Tru8to0 J.setrtce£.

P•nnymoor Preschool Nu￿ry N1)t￿ to th• Flnanclal Ststements for the Year ErKled 31 Dtrcem￿r 2022 ACCOUNMNG POLICIES Basls of preparlng tho financlal statsmonts The Iln8rKial statements of the charty. which is a benefft envty under FRS 102. have been prepared in accordance with thè charit￿ SORP {FRS 102) 'Accounting and RepNting by Chanties.. Statamenl of Recommended Practice ap￿tc•ble to charibes preparing the1racCo￿lS in a¢xordance wilh the Financial RekVJrting Stsndafd applicable in the UK an¢J Republic of Ireland IFRS 1021 (effective 1 January 20151,, Financlal Reportlng Stsndard 102 Financial Rewting Standarf 8PFdKat4e in the UK and Republic of Irelan(r and the Charih'eB Act 2011. The financiql Ststwnents have prepared Lmdgr tho historical eost convenb'on. Incom• Income is re¢Jwnised tfflce the thanty has an entillement to th• itwm, rl il probgbb• that the incom• ￿11 be re¢tlve<J and Ihe arrw)unt olthe wefvafAo can b8 nwur•d rdoth. Grant• r•c•lvabl• Grant8 are include<l Sn the Statement of FIn￿da1 Adriitlo8 ffi a [K•i￿l￿a ba&8. Thè balance ol inGom& re¢ewJ for •poof¢ FWPOS•8, txrt ￿t expende(I duriTr3 the Is shown In thè relevant fund8 on the Bo18n¢e Sheet. Expendltur• Expendrture is r•cognibed onco thore is a legal or Cor￿1￿(￿￿48 to that ex￿nditUT•, M 18 wobable gett￿ment 18 requlred and the amount ¢an bo measured ￿liabty. All cost8 are allocated lo thè 8pplK8t4e exp￿￿t￿re h&a¢Jng that 4gr•gate sirniLgr to that c4tegory. her• c08ts canrbot be irg• ottribjted to ￿rIb￿lar Pwliry Ilw Iwe been all￿￿ted on a ba•ls con$18tent th tho u8è of resour￿8. Gov•m•nc• ¢o•ts Tho8e ar8 the co818 a88￿￿d wilh lh• gonernl of the chwity WKt its 8tralegk m8nag•m•nl, rathèr than T•xatSon The charity 18 ex•mO tax on its d)araJlti &a1vil￿. TNJlbl• Ilx•d a•••ts and d•p￿¢￿t Tanglble fixed assets are measured al ￿$11￿$8 •xumukated depredalth and ary aC1￿mu1ated impairmenl Ios88s. Oapr8cialbon 18 prov￿ at rate8 to ￿Tte off tho c08t rrf the ffixed 88aot8. 1888 thdr 9￿m8t¢d residual value. over thwr expected u8efiJl Ipie8 on the kAlrNiing base8.' F￿ur•S 8nd fftliTh28 No dgpwiabon Fund ae¢ounUn9 Unrestricted income fund$ 8r• gvwal fvnd$ Ih•t or• mIlab￿ for a¢ th• tru8ts'8 dls¢y•tlon In ffijrth8r8n￿ of the objectives of the charity. Restricted funds can On￿ be used h)r pathuLryr restth wrposes within the Obj￿ of the charity. RUIT￿tIonS Golng concern Ba8ed on the monetay a88ets and hum￿ rnSOL¥C8S a¥al￿tA$ at 31 Dwitr 2022, thtr InAtte8 ￿16¥8 that the tharty is a w'rwJ concem. VAT Since the cotity is VAT registered. all input VAT is ¢haW iih the exFenBe8 to *thich rt refw8. Page 7

P•nnym¢)or Preschool Nursery Notss to th• Flnanclal Sttem•nt•- contlnu•d for th• Y•ar Endod 31 DKembor 2022 INCOMING RESOURCES FROM CHARrrABLE ACTivmES 2022 2021 Nur8ery fees Other ¢harlt4ble athMle8 2,483 873 449 GRANTS AND OONATION8 2(Y22 2021 SCC County Fund Tamworlh Borough Councl Other gr￿t£ 8nd donatr'on8 41,804 29,481 20J CHARITABLE ACTMTIE8 CO8T8 2022 FundirrfJ of acvlti 2021 Tota Dir•d ¢h•rttabl• axw￿lture Donatk)n8 Olhef 2,825 Pagg 8

Ponnymoor Pre¥¢lwJot Nurlery Not88 to th8 Flnaftclal Ststem•nts- contlrnwd for the Year Ended 31 Dgcembor 2022 SUPPORT COSTS Totals ¢)ther rttources eX[￿ded Support G￿ts. Included in the abm. w• 88 2022 Oth sources 8xp￿d9d Totsl adi¥￿88 2021 Wages and $alaii Employers pen8i¢Jns Stsff IrainiThJ Rent Equipmgnt e¥rn8ed Insurance Printing, wtsge and 81atSoMry Sub8criplon$ Bookkeeping fee8 Sundry expen8e8 Acc￿n￿neY Leg81 and profess1ry￿ f DeprerAatbn 35,516 1,123 192 5.001 28,051 120 5.987 120 790 226 192 143 TRUBTeE8' REMUNERATION AND BENEFIT8 During the yefjr ended 31 Decembor ￿)22 thwa wgrg no Inotee •xp•r•i (2021.. Nifi. TANGIBLE FIXED ASSETS Total COST OR VALUATION At 1 January 2022 AddRlon8 800 At 31 Dwib8r 2022 8C DEPRECIATION Al 1 January 2022 Provhjed durfThJ fv yeor At 31 D6Thmb8r 2022 NET BOOK VALUE Al 31 December 2022 At 31 DKember 2021 8CQ Page 9

P¢nnymoor Preschool Nurwry Not•8 to thg Flnanclal Stat8mant•- contlrn￿d lor the Year Ended 31 December 2022 DEBTORS 2021 Other debtcn CREDITORS.. AMOUNTS FALUNG DUE wmiiN ONE YEAR 2022 2021 Ac¢ruals Oih•r ¢rJftoT8 349 10. MOVEIAENT IN FUNDS Not ￿￿>VeMent Tran6fern in fijnds bets¥•￿ lundi At 1.01.22 Al 31.12.22 Unr••trlct•d fund• GeMr81 fund 4.079 Nong TOTAL FUND8 Net movem•nt In fvnth. duded in th• •bov• •r• ￿ ftAkrAry'. G•ln8 Ord Movernnt In 1088e8 fvndj Unrt•trl¢t￿ lund• General fund 45.813 146.Tr3) {980) Re8trlct•d fimdl Nono TOTAL FUNDS 11. CONTINGENT UABIUTIES As at 31 D￿ernber 2022 twe conlirwm liablli1188 (2￿￿1. Nir). Page 10