```
REGISTERED COMPANY NUMBER: 5022458 (England and Wales)
REGISTERED CHARITY NUMBER: 1103545
```
```
Report of the Trustees and
```
## **`Unaudited Financial Statements`**
```
for the Year Ended 31 August 2022
```
## **`for`**
```
Brenchley Pre-School Limited
```
```
McCabe Ford Williams
Bank Chambers
61 High Street
Cranbrook
Kent
TN17 3EG
```
```
Brenchley Pre-School Limited
```
## **`Contents of the Financial Statements`**
```
for the Year Ended 31 August 2022
```
||**`Page`**|
|---|---|
|**`Report of the Trustees`**|`1 to 3`|
|**`Independent Examiner's Report`**|`4`|
|**`Statement of Financial Activities`**|`5`|
|**`Balance Sheet`**|`6 to 7`|
|**`Notes to the Financial Statements`**|`8 to 15`|
|**`Detailed Statement of Financial Activities`**|`16 to 17`|
```
Brenchley Pre-School Limited
```
## **`Report of the Trustees for the Year Ended 31 August 2022`**
```
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31August2022.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Objectives and aims`**
```
TheMemorandumandArticlesofAssociationsetsoutthecharitableobjectivesforwhichBrenchley Pre-School
Limited is established. The charity's objectives are the education and care of pre-school age children.
```
## **`Significant activities`**
```
BrenchleyPre-SchoolisrunbyaCommitteeelectedattheannualgeneralmeeting.Itsobjectivesarethe education
andcareofpre-schoolagechildrenbetweentheagesof2and4.TheNurseryClassfor2-3yearoldsandthe Lions
Class for 3-4 year olds.
```
```
Ten staff were employed during the year: Nine qualified practitioners and a bookkeeper.
```
```
Parents, staff and Committee Members organise fundraising events to augment fee income and KCC funding.
```
## **`Public benefit`**
```
TheTrusteeshavecompliedwiththedutyinsection4oftheCharitiesAct2006tohaveregardtothepublic benefit
guidance published by the Charity Commission.
```
## **`ACHIEVEMENT AND PERFORMANCE`**
## **`Charitable activities`**
```
ThefinancialactivitiesofthePre-Schoolaresetoutintheattachedstatementoffinancialactivities.The Pre-School
has an operating surplus for the year of £21,518 (2021: £29,093).
```
## **`FINANCIAL REVIEW`**
## **`Reserves policy`**
```
Thecharityhasareservespolicywherebysufficientfundsareretainedtomeetanyredundancyobligationsif the
Pre-Schoolhastoclose.Shouldthefundsbeinsufficienttocovertheredundanciesthesaleofequipmentcould be
usedtooffsetthisamount.TheTrusteesarecommittedtoreturningthereservesbacktoahealthysurplus.At 31
August 2022, accumulated reserves totalled £71,649 (2021: £50,131).
```
```
Theimprovementinthefinancialpositionhasprimarilybeendrivenbyincreaseintheratesforprivatefeesand the
introduction of Breakfast and Twilight (after school) club, in September 2019.
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
```
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.
```
```
Thepre-schoolisgovernedbythePre-SchoolLearningAllianceMemorandumandArticlesofAssociation for
Pre-Schools 2012 (Companies Acts 2006).
```
```
Page 1
```
```
Brenchley Pre-School Limited
```
## **`Report of the Trustees for the Year Ended 31 August 2022`**
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Recruitment and appointment of new trustees`**
```
TheCommitteeMembersareelectedattheannualgeneralmeetingandareparentsofchildrenatthepre-school or
people with local involvement.
```
```
The following members have acted on the Committee during the year ended 31 August 2021:
```
|`Company Directors & Trustees`|||
|---|---|---|
|`Victoria Relle`|`Trustee and Chairman`|`Appointed 15 October 2013`|
|`Sarah Cox`|`Trustee and Treasurer`|`Resigned 31 July 2021`|
|`Clare Edler`|`Trustee and Treasurer`|`Appointed 1 August 2021`|
|`Sian Scovell`|`Trustee`|`Appointed 18 November 2013`|
|`Other Committee Members are:`|||
|`Kelly Harper (Trustee)`|`Anna Fowler`|`Annabel Hawkes`|
|`Katie Snell (Trustee)`|`Mercy Lowe`|`Julia Lewer`|
|`Karen Bowles (Trustee)`|`Laura Van Oorschot`|`Alexandra Stansall`|
## **`Organisational structure`**
```
TheCommitteeissplitintotheManagementCommitteeconsistingofChair,TreasurerandManager (all
Directors/Trustees). All other Committee Members belong to the Fundraising (PTA) Committee.
```
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Registered Company number`**
```
5022458 (England and Wales)
```
## **`Registered Charity number`**
```
1103545
```
## **`Registered office`**
```
Brenchley Road
Brenchley
Tonbridge
Kent
TN12 7NY
```
## **`Trustees`**
```
Mrs V Relle
Mrs S Scovell
Mrs C Edler
Mrs K Harper
Mrs K Snell
```
## **`Company Secretary`**
```
Mrs V Relle
```
```
Page 2
```
```
Brenchley Pre-School Limited
```
## **`Report of the Trustees for the Year Ended 31 August 2022`**
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Independent Examiner`**
```
McCabe Ford Williams
Bank Chambers
61 High Street
Cranbrook
Kent
TN17 3EG
```
## **`Solicitors`**
```
Warners Solicitors
16 South Park
Sevenoaks
Kent
TN13 1AN
```
## **`Bankers`**
```
Santander UK plc
Bridle Road
Bootle
Merseyside
L30 4GB
```
```
Approved by order of the board of trustees on 13 October 2022 and signed on its behalf by:
```
```
Mrs V Relle - Trustee
```
```
Page 3
```
## **`Independent Examiner's Report to the Trustees of`**
## **`Brenchley Pre-School Limited`**
## **`Independent examiner's report to the trustees of Brenchley Pre-School Limited ('the Company')`**
```
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31 August 2022.
```
## **`Responsibilities and basis of report`**
```
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youare responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
```
```
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe 2006
Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccounts as
carriedoutundersection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI have
followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
```
## **`Independent examiner's statement`**
```
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:
```
`1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or`
`2. the accounts do not accord with those records; or`
`3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or`
`4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).`
```
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
```
```
DNA Boobbyer
```
```
FCA
McCabe Ford Williams
Bank Chambers
61 High Street
Cranbrook
Kent
TN17 3EG
```
```
13 October 2022
```
```
Page 4
```
```
Brenchley Pre-School Limited
```
## **`Statement of Financial Activities for the Year Ended 31 August 2022`**
|`31.8.22`
`Unrestricted`
`fund`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`1,264`
**`Charitable activities`**
`Pre-School Provision`
`204,395`
`Other trading activities`
`2`
`6,157`
`Investment income`
`3`
`2`
`Other income`
`8,924`
**`Total`**
`220,742`
**`EXPENDITURE ON`**
`Raising funds`
`1,743`
**`Charitable activities`**
`Pre-School Provision`
`197,481`
**`Total`**
`199,224`
**`NET INCOME`**
`21,518`
**`RECONCILIATION OF FUNDS`**
**`Total funds brought forward`**
`50,131`
**`TOTAL FUNDS CARRIED FORWARD`**
`71,649`|`31.8.21`
`Total`
`funds`
`£`
`471`
`199,342`
`3,166`
`1`
`6,000`|
|---|---|
||`208,980`|
||`1,698`
`178,105`|
||`179,803`|
||`29,177`
`20,954`|
||`50,131`|
```
The notes form part of these financial statements
```
```
Page 5
```
```
Brenchley Pre-School Limited
```
## **`Balance Sheet`**
## **`31 August 2022`**
|||`31.8.22`|`31.8.21`|
|---|---|---|---|
|||`Unrestricted`|`Total`|
|||`fund`|`funds`|
||`Notes`|`£`|`£`|
|**`FIXED ASSETS`**||||
|`Tangible assets`|`8`|`12,169`|`915`|
|**`CURRENT ASSETS`**||||
|`Stocks`|`9`|`795`|`1,160`|
|`Debtors`|`10`|`2,202`|`2,287`|
|`Cash at bank`||`60,334`|`61,300`|
|||`63,331`|`64,747`|
|**`CREDITORS`**||||
|`Amounts falling due within one year`|`11`|`(3,851)`|`(15,531)`|
|**`NET CURRENT ASSETS`**||`59,480`|`49,216`|
|**`TOTAL ASSETS LESS CURRENT`**||||
|**`LIABILITIES`**||`71,649`|`50,131`|
|**`NET ASSETS`**||`71,649`|`50,131`|
|**`FUNDS`**|`12`|||
|`Unrestricted funds`||`71,649`|`50,131`|
|**`TOTAL FUNDS`**||`71,649`|`50,131`|
```
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006for the
year ended 31 August 2022.
```
```
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 August 2022 in accordance with Section 476 of the Companies Act 2006.
```
```
The trustees acknowledge their responsibilities for
```
- `(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and`
- `(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 financial statements, so far as applicable to the charitable company.`
```
The notes form part of these financial statements
```
```
continued...
```
```
Page 6
```
```
Brenchley Pre-School Limited
```
## **`Balance Sheet - continued 31 August 2022`**
```
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.
```
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon13October2022 and
were signed on its behalf by:
```
```
V Relle - Trustee
```
```
C Edler - Trustee
```
```
The notes form part of these financial statements
```
```
Page 7
```
```
Brenchley Pre-School Limited
```
## **`Notes to the Financial Statements`**
## **`for the Year Ended 31 August 2022`**
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)', Financial
ReportingStandard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'and the
Companies Act 2006. The financial statements have been prepared under the historical cost convention.
```
## **`Income`**
```
All incomeis recognisedin theStatementof FinancialActivitiesoncethecharityhasentitlementtothefunds, it
isprobablethattheincomewillbereceivedandtheamountcanbemeasuredreliably.Grantincome received
relating to periods after the year end is treated as deferred income.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccruals basis
andhasbeenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.
```
## **`Tangible fixed assets`**
```
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimated useful
life.
```
|`Improvements to property`|`- Over period of lease`|
|---|---|
|`Fixtures and fittings`|`- 20% on cost`|
```
Assetsheldonincorporationhavebeenvaluedattheirestimateddepreciatedmarketvalueatthattime. All
additionsarevaluedathistoricalcost.Thecharitycapitalisesitemsofequipmentwhichareexpectedtobe of
continuing use and which cost more than £100.
```
## **`Stocks`**
```
Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowanceforobsolete and
slow moving items.
```
## **`Taxation`**
```
The charity is exempt from corporation tax on its charitable activities.
```
## **`Fund accounting`**
```
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
```
```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
```
```
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
```
```
continued...
```
```
Page 8
```
```
Brenchley Pre-School Limited
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 August 2022`**
## **`1. ACCOUNTING POLICIES - continued`**
## **`Pension costs and other post-retirement benefits`**
```
Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayableto the
charitablecompany'spensionschemearechargedtotheStatementofFinancialActivitiesintheperiod to
which they relate.
```
## **`Going concern`**
```
Thecharityhasrecordeda surplusforthepast3 yearsafterrecordinga deficitin2019.Thesurplushas arisen
fromanincreaseinprivatefeesandincreasedpre-schoolnumbersfromextendingtheprovision to
wrap-aroundcareandopeningupfor2yearoldstohavefulldaycare.Thishasgeneratedadditional income
andallowedforadditionalstaffnumberstobeemployedandhasresultedinanincreaseinassociated costs.
Therefore, the accounts have been prepared on a going concern basis.
```
## `Covid Grant Income`
```
ThecompanyhasfurloughedstaffduringtheCovid-19pandemicandmadeclaimsforgovernment furlough
grants.Thegrantsarerecognisedonanaccrualsbasis,matchedintheperiodagainstthestaffcoststhat they
relate to, and recorded as grant income in the accounts.
```
```
ThecompanyhasreceivedadiscretionaryCovidgrantfromTunbridgeWellsBoroughCouncilduring the
previous year.
```
## **`2. OTHER TRADING ACTIVITIES`**
|**`OTHER TRADING ACTIVITIES`**|||
|---|---|---|
||`31.8.22`|`31.8.21`|
||`£`|`£`|
|`Fundraising events`|`5,221`|`2,613`|
|`Uniform Sales`|`936`|`553`|
||`6,157`|`3,166`|
|**`INVESTMENT INCOME`**|||
||`31.8.22`|`31.8.21`|
||`£`|`£`|
|`Deposit account interest`|`2`|`1`|
## **`3. INVESTMENT INCOME`**
```
continued...
```
```
Page 9
```
```
Brenchley Pre-School Limited
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 August 2022`**
## **`4. NET INCOME/(EXPENDITURE)`**
```
Net income/(expenditure) is stated after charging/(crediting):
```
||`31.8.22`|`31.8.21`|
|---|---|---|
||`£`|`£`|
|`Depreciation - owned assets`|`1,099`|`1,168`|
## **`5. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Noremunerationdirectlyorindirectlyoutofthefundsofthecharitywaspaidorpayablefortheyearto any
CommitteeMembersortoanypersonorpersonsknowntobeconnectedtothemasidefromas noted
below.
```
```
FollowingtheadoptionofthePre-SchoolLearningAllowance2012Memorandum&Articlesof Association,
whichnowalllowsmembersofstafftobecomeTrustees/Directors,MrsSScovellwasappointedasa Trustee
andDirectoron18November2013.As includedinNote6, MrsScovellwaspaidremunerationforherrole in
the Pre-school but received no remuneration in her capacity as Trustee/Director.
```
## **`Trustees' expenses`**
```
Therewerenotrustees'expensespaidfortheyearended31August2022norfortheyear ended
31 August 2021.
```
```
Committee Members have been reimbursed for expenses incurred in pursuance of the Charity's activities.
```
## **`6. STAFF COSTS`**
```
The average monthly number of employees during the year was as follows:
```
|`Qualified Pre-School Staff`
`Administrator`|`31.8.22`
`12`
`1`
`13`|`31.8.21`
`10`
`1`
`11`|
|---|---|---|
```
No employees received emoluments in excess of £60,000.
```
```
continued...
```
```
Page 10
```
```
Brenchley Pre-School Limited
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 August 2022`**
## **`7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
||`Unrestricted`|
|---|---|
||`fund`|
||`£`|
|**`INCOME AND ENDOWMENTS FROM`**||
|`Donations and legacies`|`471`|
|**`Charitable activities`**||
|`Pre-School Provision`||
||`199,342`|
|`Other trading activities`|`3,166`|
|`Investment income`|`1`|
|`Other income`|`6,000`|
|**`Total`**|`208,980`|
|**`EXPENDITURE ON`**||
|`Raising funds`|`1,698`|
|**`Charitable activities`**||
|`Pre-School Provision`||
||`178,105`|
|**`Total`**|`179,803`|
|**`NET INCOME`**|`29,177`|
|**`RECONCILIATION OF FUNDS`**||
|**`Total funds brought forward`**|`20,954`|
|**`TOTAL FUNDS CARRIED FORWARD`**|`50,131`|
```
continued...
```
```
Page 11
```
```
Brenchley Pre-School Limited
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 August 2022`**
## **`8. TANGIBLE FIXED ASSETS`**
|**`8.`**|**`TANGIBLE FIXED ASSETS`**|||||
|---|---|---|---|---|---|
|||`Improvements`||`Fixtures`||
||||`to`|`and`||
|||`property`||`fittings`|`Totals`|
||||`£`|`£`|`£`|
||**`COST`**|||||
||`At 1 September 2021`|`52,001`||`21,069`|`73,070`|
||`Additions`|`12,353`||`-`|`12,353`|
||`At 31 August 2022`|`64,354`||`21,069`|`85,423`|
||**`DEPRECIATION`**|||||
||`At 1 September 2021`|`52,001`||`20,154`|`72,155`|
||`Charge for year`||`824`|`275`|`1,099`|
||`At 31 August 2022`|`52,825`||`20,429`|`73,254`|
||**`NET BOOK VALUE`**|||||
||`At 31 August 2022`|`11,529`||`640`|`12,169`|
||`At 31 August 2021`||`-`|`915`|`915`|
|**`9.`**|**`STOCKS`**|||||
|||||`31.8.22`|`31.8.21`|
|||||`£`|`£`|
||`Stocks`|||`795`|`1,160`|
|**`10.`**|**`DEBTORS: AMOUNTS FALLING DUE`**|**`WITHIN ONE YEAR`**||||
|||||`31.8.22`|`31.8.21`|
|||||`£`|`£`|
||`Trade debtors`|||`-`|`471`|
||`Prepayments`|||`2,202`|`1,816`|
|||||`2,202`|`2,287`|
```
continued...
```
```
Page 12
```
```
Brenchley Pre-School Limited
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 August 2022`**
## **`11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
||`31.8.22`|`31.8.21`|
|---|---|---|
||`£`|`£`|
|`Social security and other taxes`|`2,920`|`819`|
|`Accruals and deferred income`|`931`|`819`|
|`Deferred government grants`|`-`|`13,893`|
||`3,851`|`15,531`|
## **`12. MOVEMENT IN FUNDS`**
|**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**
`Net movement in funds, included in the above are as follows:`
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**
**`Comparatives for movement in funds`**
**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`At 1.9.21`
`£`
`50,131`
`50,131`
`Incoming`
`resources`
`£`
`220,742`
`220,742`
`At 1.9.20`
`£`
`20,954`
`20,954`|`Net`
`movement`
`At`
`in funds`
`31.8.22`
`£`
`£`
`21,518`
`71,649`
`21,518`
`71,649`
`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(199,224)`
`21,518`
`(199,224)`
`21,518`
`Net`
`movement`
`At`
`in funds`
`31.8.21`
`£`
`£`
`29,177`
`50,131`
`29,177`
`50,131`|`Net`
`movement`
`At`
`in funds`
`31.8.22`
`£`
`£`
`21,518`
`71,649`
`21,518`
`71,649`
`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(199,224)`
`21,518`
`(199,224)`
`21,518`
`Net`
`movement`
`At`
`in funds`
`31.8.21`
`£`
`£`
`29,177`
`50,131`
`29,177`
`50,131`|`Net`
`movement`
`At`
`in funds`
`31.8.22`
`£`
`£`
`21,518`
`71,649`
`21,518`
`71,649`
`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(199,224)`
`21,518`
`(199,224)`
`21,518`
`Net`
`movement`
`At`
`in funds`
`31.8.21`
`£`
`£`
`29,177`
`50,131`
`29,177`
`50,131`|
|---|---|---|---|---|
||||`21,518`||
||||`At`
`31.8.21`
`£`
`50,131`
`50,131`||
|||||`50,131`|
```
continued...
```
```
Page 13
```
```
Brenchley Pre-School Limited
```
## **`Notes to the Financial Statements - continued for the Year Ended 31 August 2022`**
## **`12. MOVEMENT IN FUNDS - continued`**
```
Comparative net movement in funds, included in the above are as follows:
```
|**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`208,980`
`208,980`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(179,803)`
`29,177`
`(179,803)`
`29,177`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(179,803)`
`29,177`
`(179,803)`
`29,177`|
|---|---|---|---|
||||`29,177`|
```
A current year 12 months and prior year 12 months combined position is as follows:
```
|||`Net`||
|---|---|---|---|
|||`movement`|`At`|
||`At 1.9.20`|`in funds`|`31.8.22`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`20,954`|`50,695`|`71,649`|
|**`TOTAL FUNDS`**|`20,954`|`50,695`|`71,649`|
```
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:
```
|**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`429,722`
`429,722`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(379,027)`
`50,695`
`(379,027)`
`50,695`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(379,027)`
`50,695`
`(379,027)`
`50,695`|
|---|---|---|---|
||||`50,695`|
```
continued...
```
```
Page 14
```
```
Brenchley Pre-School Limited
```
## **`Notes to the Financial Statements - continued`**
```
for the Year Ended 31 August 2022
```
## **`13. RELATED PARTY DISCLOSURES`**
```
There were no related party transactions for the year ended 31 August 2022.
```
## **`14. ULTIMATE CONTROLLING PARTY`**
```
The company is controlled by its Trustees. There is no ultimate controlling party.
```
## **`15. LIMITED LIABILITY`**
```
ThecompanyisLimitedbyGuarantee.Thecompanyhasnosharecapitalandtheliabilityofthemembers is
limited. In the event of the company being wound up the liability for each member shall not exceed £1.
```
```
Page 15
```
```
Brenchley Pre-School Limited
```
## **`Detailed Statement of Financial Activities`**
## **`for the Year Ended 31 August 2022`**
|**`for the Year Ended 31`**|**`August 2022`**||
|---|---|---|
||`31.8.22`|`31.8.21`|
||`£`|`£`|
|**`INCOME AND ENDOWMENTS`**|||
|**`Donations and legacies`**|||
|`Donations`|`1,264`|`471`|
|**`Other trading activities`**|||
|`Fundraising events`|`5,221`|`2,613`|
|`Uniform Sales`|`936`|`553`|
||`6,157`|`3,166`|
|**`Investment income`**|||
|`Deposit account interest`|`2`|`1`|
|**`Charitable activities`**|||
|`Pre-School Fees`|`88,944`|`91,632`|
|`Grants`|`115,451`|`107,710`|
||`204,395`|`199,342`|
|**`Other income`**|||
|`Discretionary Covid Grant`|`8,924`|`6,000`|
|**`Total incoming resources`**|`220,742`|`208,980`|
|**`EXPENDITURE`**|||
|**`Other trading activities`**|||
|`Fundraising costs`|`83`|`78`|
|`Uniform costs`|`1,660`|`1,620`|
||`1,743`|`1,698`|
|**`Charitable activities`**|||
|`Wages`|`153,289`|`137,493`|
|`Social security`|`5,626`|`4,298`|
|`Pensions`|`2,792`|`2,530`|
|`Postage, Photocopier & stationery`|`12,535`|`10,158`|
|`Staff training`|`894`|`280`|
|`Carried forward`|`175,136`|`154,759`|
```
This page does not form part of the statutory financial statements
```
```
Page 16
```
```
Brenchley Pre-School Limited
```
## **`Detailed Statement of Financial Activities`**
## **`for the Year Ended 31 August 2022`**
||`31.8.22`|`31.8.21`|
|---|---|---|
||`£`|`£`|
|**`Charitable activities`**|||
|`Brought forward`|`175,136`|`154,759`|
|`Rent & services`|`10,925`|`10,925`|
|`Educational Aids & Equipment`|`4,547`|`4,182`|
|`Pre-School Snacks`|`1,856`|`1,258`|
|`Insurance/PLA`|`1,425`|`1,275`|
|`Repairs & maintenance`|`383`|`385`|
|`Rates`|`1,207`|`2,734`|
|`Recruitment and advertising`|`-`|`502`|
|`Short leasehold`|`824`|`-`|
|`Fixtures and fittings`|`275`|`1,169`|
||`196,578`|`177,189`|
|**`Support costs`**|||
|**`Governance costs`**|||
|`Accountancy fees`|`820`|`820`|
|`Legal fees`|`83`|`96`|
||`903`|`916`|
|`Total resources expended`|`199,224`|`179,803`|
|**`Net income`**|`21,518`|`29,177`|
```
This page does not form part of the statutory financial statements
```
```
Page 17
```