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 c*uhJren 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 $8tlirw obi•ctive8 and plannlng a¢ltr4￿ Tw•1￿ have gpmn ¢8rthl Co￿ld•￿tiOn to the Chaty C￿Nn18010n.8 general guidance on publiG benefft. P4e1 Ponnymoor Prnschool Nursery Rgport of thè Trustees - Contin￿d for th¢ Year EThl•d 31 Docombèr 2022 FINANCIAL REVIEW Totsi income for the ygarwas £45,81312¢Y21'. £32.887) of wtiich £45.813 was Lmrn8tric*ed P021.. £32.887) and £Nil was stn'cted12021 £Nill. Total futM1$ ¢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￿n*nt 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￿irt*j 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 di*1¢8od and axplainad in thg fina￿14 slatgrmnts: prgpar• ts fin•r¢W slalonwts ba915 wd858 to that th8 chartty lh• fin•Kl$l rrf)5ition of L*aty aThJ 10 onat4 to érnur• Ihai th• fffjan¢K#l 3latoThnts t￿n￿lY wfth tho Charftios Aa 2011. th• Charity (kn￿n¢S and Rwtsl R•gulatiort4 2C(8 and of th& trusr d•èd. Tlw arè also r•spon$lbl• lor Saf•)Uardi￿ Iho as%¢s G4 th9 th*lty 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 ¥& respon*b￿ for ts prepfiiati￿ of ts &cwnts in with the rowlr￿ents of the Ch8rilie8 Act 2011 flhe ACV). I report in r•$Frtt of my ttxamnat￿ of the accouts cxrt under 8ect*Jn 145 of the Act and In c8rying out my examinat￿ I have folIty￿j all 4)pl￿ th.rectiO￿ gr4•n by the CPAnty ComMi88￿n under 8ection 1451Sllbl of the Act. Ind•p•ndgnt •xamlnee• *tat•m•nt I have completed my examination. l u)nfim that ￿ materlal mattws have to my atterfon in (￿ne¢ll0n with th• e¥aminatJon glvlng m8 cau8e to belleve that in any material respe¢L accounting records were not kept in res* oflhe Trust 8s required by 130 of th8 Act or the accounts do not accord with those rec(Kd8". or the 8ccounl8 do not eompty wth the a￿￿blO wuiremenl8 c>)n¢¢ming the lo￿ atyj ¢onlenl ofacLounts Set out in the Ch8rrt*s (Accounts and Reports) Regu￿1￿$ 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¢tlveVeMent 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