REGISTERED COMPANY NUMBER: 04977468 (England and Wales} REGISTERED CHARITY NUMBER: 1103864
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023
FOR
WINDMILLS PRESCHOOL LIMITED
Garbetts (IOW) Limited Exchange House St Cross Lane Newport Isle of Wight PO30 5B2Z
WINDMILLS PRESCHOOL LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023
Page Report of the Trustees 1 to 4 Independent Examiner's Report 5 Statement of Financial Activities 6 Balance Sheet 7 to 8 Notes to the Financial Statements 9 to 16
WINDMILLS PRESCHOOL LIMITED (REGISTERED NUMBER: 04977468)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity offers appropriate play, education and care facilities and training courses together with the right of parents to take responsibility for and become involved in activities such as groups.
The aim of the charity is to ensure that all children from all races, culture, religion and means of ability are seeing the benefit of the aims and objectives set by the Pre-school Learning Alliance.
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WINDMILLS PRESCHOOL LIMITED (REGISTERED NUMBER: 04977468)
FOR THE YEAR ENDED 31 JULY 2023
REPORT OF THE TRUSTEES
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The directors of the preschool present their report on another busy year. Patterns of children in attendance increased again year on year, and staffing ratios continue to exceed the statutory requirements. Windmills continues to provide the only preschool service in the village, working alongside local OFSTED-Registered childminders. The directors supply an active and supportive role within the setting alongside the manager and senior lead team.
The preschool continued to successfully react to the challenges presented by the aftermath of the pandemic, supporting families and extending team knowledge via additional training. Challenges surrounding a backlog in multiagency support including speech and language, social & emotional development, resilience & attachment informed additional training needs for the academic year.
The preschool continued to implement initiatives from the Development Plan; the setting created a new curriculum statement embodying the nurturing ethos of the preschool to inform how the Early Years framework will be delivered going forward. The website was updated to reflect more recent preschool activities & curriculum. Following a successful bid in November 2022, Spring 2023 saw the delivery of a new book library thanks to the Parish Council's "Dragons Den". This was a direct response to the need to expand the preschool literary programme post Covid. The preschool front garden project progressed with the aim of developing this area as an additional outside mud kitchen/wild school space. A plan is in place to fundraise for additional gates to secure the area for this purpose. The preschool continues to fulfill robust plans for enhanced provision.
Successful safer recruitment continued to maintain the quality and specialist knowledge within the staff team. A rolling review of policies in relation to the updated statutory framework was undertaken. Training needs for the staff team continued virtually. All statutory tralning was updated, as was EYFS tralning. The new EYFS framework, September 21 was gradually embedded in the curriculum throughout the year and the setting is preparing for the delayed updated EYFS due September 2023, Our student mentoring continued for both Level 3 and Level 2 placements studying at the local college. The annual safeguarding audit was completed with minimal action points. We continue to canvass parents & written and verbal parent feedback was positive throughout the year.
Windmills continued to see a rise in families accessing the 30 hour extended funding. The preschool is fully proficient in advising parents regarding various funding options through the Childcare Choices government website. As a result of its "Good” in all areas OFSTED grading achieved in June 23, Windmills continues to be able to offer two-year-old funded places, subject to eligibility.
Windmills continued to operate a Breakfast Club on behalf of the adjacent Primary School. As in previous years, any small losses incurred with the running of this service are mitigated by the continued affordable rent charges from the primary school.
Building on our knowledge and practice of the EYFS statutory requirements, the preschool saw a need to develop its expertise in referrals for a variety of interventions including speech and language, Early Health 7 Care Plans, & Early Help. Trauma Informed training alongside emotional regulation & attachment courses & speech & language have continued to be a strong focus throughout this year. The preschool continues to partner with the adjacent primary school to ensure all children and their families are well equipped for transition between the settings. The preschool's family-focused approach has strengthened partnerships using a combination of virtual & face to face tools with various Trusts, the NHS, Barnardo's and local authority groups, which provide appropriate support for the children. The senior lead team appraise themselves of developments at county level by attending termly Early Years briefings and the local annual Early Year Conference.
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WINDMILLS PRESCHOOL LIMITED (REGISTERED NUMBER: 04977468)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2023
Capable experienced management, combined with a team committed to ongoing professional development, means excellent outcomes for the children. A full awareness of the mental health impact of Covid-19 has informed staff discussion and training around children's mental health and well being, attachment and resilience, developmental delay & trauma. Our "Educate Play Learn"message continues to reflect our ethos. Parents continue to be kept informed about the weekly activities and learning focus via the preschool's Facebook page and via their personal secure access to the Tapestry portal.
The profile of the preschool in the community is strong. Stay and Play/Settling-in sessions for newly registered children continue all year round. Prospective families are welcomed into setting to explore the environment & meet the team. These initiatives help children and parents to familiarise themselves prior to stating preschool. Regular monthly visits to our intergenerational partners at the local care home took place & we welcomed the village's RNLI educational team into the preschool. Visits to the park & local shops also enrich the children's experiences.
The fundraising calendar for 2022-23 proceeded unhindered. Plans are in place to bid for funds to create & secure the front garden area (mentioned above) via the annual Parish Council "Dragons Den" process. The preschool children entered the annual Bembridge Village Star competition in December 2022 with their "Sparkling foliage" themed star using greenery from the preschool garden.
The preschool continues to ensure its sustainability via the Annual Review. The Development plan is reviewed regularly to reflect progress and to facilitate forward planning. Fees have been reappraised and increased in line with the increasing staff costs associated with the annual minimum wage uprating. Activities and material costs have risen steadily in line with the increased number of children. The preschool operating costs have also increased proportionately with the rise in child numbers. Statutory staffing ratlos means even more quallfled personnel were needed dally.
The preschool was delighted to host a full summer Graduation celebration, with children & their families in setting; the school leavers were presented with gifts and a school book bag by the new primary school headteacher. End of year transition meetings were held with the new Reception teacher to appraise each school leaver as part of the larger robust transition process. Transition Partnership agreements with the receiving schools were actioned where need had been identified.
At the end of the academic year 2023, Windmills has a secure partnership with the new primary school senior team, has strong support from the Primary School and its governors, and the Directors continue to work together to secure the educational future of children aged two to four in the locality.
FINANCIAL REVIEW
Results for the year
Total incoming resources for the year amounted to £124,783 (2022: £102,009) including £200 of restricted grant income and resources expended for the year amounted to £121,818 (2022: £95,089) including £359 of restricted expenditure. The surplus for the year amounted to £2,965, (2022: £6,920}. It is the policy of the preschool to hold in reserves the equivalent of one month’s salary costs.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number 04977468 (England and Wales)
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WINDMILLS PRESCHOOL LIMITED (REGISTERED NUMBER: 04977468)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2023
Registered Charity number 1103864
Registered office Preschool Unit Walls Road Bembridge Isle of Wight PO35 5RH
Trustees Mrs RE Clark
Mrs J Simmonds (resigned 31.5.23) MrsJ Briggs Mr TJ Vincent Mrs R E Donald (resigned 31.5.23) Mrs H R Bailey (appointed 6.6.23)
Company Secretary
Mr PB Collyer Independent Examiner Garbetts (IOW) Limited Exchange House St Cross Lane Newport Isle of Wight PO30 5BZ
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 24 April 2024 and signed on its behalf by:
Mrs R E Clark - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WINDMILLS PRESCHOOL LIMITED
Independent examiner's report to the trustees of Windmills Preschool Limited (‘the Company’)
| report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2023.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 (‘the 2011 Act'). In carrying out my examination | have followed the Directions given by the Charity Commission under Section 145{5) (b) of the 2011 Act.
Independent examiner's statement
| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving
me cause to believe:
- 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)).
| have no concerns and have come across no other matters in connection 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.
M Paxton F.C.C.A.
Garbetts (IOW) Limited Exchange House
St Cross Lane Newport Isle of Wight PO30 5BZ
1D:| ee
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WINDMILLS PRESCHOOL LIMITED
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2023
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|2023|2022|
|Unrestricted|Restricted|Total|Total|
|fund|funds|funds|funds|
|Notes|£|£|£|£|
|INCOME|AND|ENDOWMENTS|FROM|
|Donations|and|legacies|68|200|268|951|
|Charitable|activities|
|Childcare|Services|124,127|-|124,127|100,321|
|Other|trading|activities|2|80|-|80|710|
|Investment|income|3|308|-|308|27|
|Total|124,583|200|124,783|102,009|
|EXPENDITURE ON|
|Charitable|activities|
|Childcare|Services|121,818|-|121,818|95,089|
|NET|INCOME|2,765|200|2,965|6,920|
|Transfers|between|funds|12|359|(359)|-|-|
|Net|movement|in|funds|3,124|(159}|2,965|6,920|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought|forward|23,105|200|23,305|16,385|
|TOTAL FUNDS CARRIED FORWARD|26,229|41|26,270|23,305|
----- End of picture text -----
The notes form part of these financial statements
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WINDMILLS PRESCHOOL LIMITED (REGISTERED NUMBER: 04977468)
BALANCE SHEET
31 JULY 2023
----- Start of picture text -----
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|2023|2022|
|Unrestricted|Restricted|Total|Total|
|fund|funds|funds|funds|
|Notes|£|£|£|£|
|FIXED|ASSETS|
|Tangible|assets|8|2,564|-|2,564|3,257|
|CURRENT|ASSETS|
|Debtors|9|-|-|-|2,640|
|Cash|at|bank|and|in|hand|37,317|41|37,358|28,485|
|37,317|41|37,358|31,125|
|CREDITORS|
|Amounts|falling|due|within|one|year|10|(13,652)|-|(13,652)|(11,077)|
|NET|CURRENT ASSETS|23,665|41|23,706|20,048|
|TOTAL ASSETS|LESS|CURRENT|LIABILITIES|26,229|41|26,270|23,305|
|NET ASSETS|26,229|41|26,270|23,305|
|FUNDS|12|
|Unrestricted|funds|26,229|23,105|
|Restricted|funds|41|200|
|TOTAL FUNDS|26,270|23,305|
----- End of picture text -----
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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
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continued...
WINDMILLS PRESCHOOL LIMITED (REGISTERED NUMBER: 04977468)
BALANCE SHEET - continued 31 JULY 2023
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 24 April 2024 and were signed on its behalf by:
Mrs R E Clark - Trustee
The notes form part of these financial statements
Page 8
WINDMILLS PRESCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023
- ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tanglble fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost Computer equipment - 25% on cost
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.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are ralsed for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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continued...
WINDMILLS PRESCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023
-
OTHER TRADING ACTIVITIES
4,
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2023|2022|
|£|£|
|Fundraising|events|80|710|
|INVESTMENT|INCOME|
|2023|2022|
|£|£|
|Bank|interest|received|308|27|
|NET INCOME/(EXPENDITURE}|
|Net|income/(expenditure)|is|stated|after|charging/(crediting):|
|2023|2022|
|£|£|
|Depreciation|-|owned|assets|1,649|1,457|
----- End of picture text -----
- TRUSTEES' REMUNERATION AND BENEFITS
Mrs R E Clark, a trustee of Windmills Preschool Limited, was paid £12,646 (2022: £9,861) in respect of administration services.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2023 nor for the year ended 31 July 2022.
- STAFF COSTS
The average monthly number of employees during the year was as follows:
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|2023|2022|
|Childcare|services|12|11|
|No|employees|received|emoluments|in|excess|of £60,000.|
----- End of picture text -----
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WINDMILLS PRESCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2023
| 7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| fund | funds | funds | ||
| £ | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies | 251 | 700 | 951 | |
| Charitable activities | ||||
| Childcare Services | 100,321 | - | 100,321 | |
| Othertrading activities | 710 | - | 710 | |
| Investment income | 27 | - | 27 | |
| Total | 101,309 | 700 | 102,009 | |
| EXPENDITURE ON | ||||
| Charitable activities | ||||
| Childcare Services | 95,089 | - | 95,089 | |
| NET INCOME | 6,220 | 700 | 6,920 | |
| Transfers between funds | 550 | (550) | - | |
| Net movement in funds | 6,770 | 150 | 6,920 | |
| RECONCILIATION OF FUNDS | ||||
| Total funds broughtforward | 16,335 | 50 | 16,385 | |
| TOTALFUNDSCARRIEDFORWARD | 23,105 | 200 | 23,305 |
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WINDMILLS PRESCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2023
8. TANGIBLE FIXED ASSETS
| 8. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Fixtures | ||||
| and | Computer | |||
| fittings | equipment | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1 August 2022 | 7,128 | 134 | 7,262 | |
| Additions | 956 | - | 956 | |
| At 31 July 2023 | 8,084 | 134 | 8,218 | |
| DEPRECIATION | ||||
| At 1 August 2022 | 3,906 | 99 | 4,005 | |
| Charge foryear | 1,614 | 35 | 1,649 | |
| At 31 July 2023 | 5,520 | 134 | 5,654 | |
| NET BOOK VALUE | ||||
| At 31 July 2023 | 2,564 | - | 2,064 | |
| At 31 July 2022 | 3,222 | 35 | 3,257 | |
| 9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2023 | 2022 | |||
| £ | £ | |||
| Otherdebtors | - | 2,340 | ||
| Prepayments | - | 300 | ||
| - | 2,640 |
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WINDMILLS PRESCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2023
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|2023|2022|
|£|£|
|Social|security|and|other taxes|903|645|
|Accrued|expenses|12,749|10,432|
|13,652|11,077|
|LEASING|AGREEMENTS|
|Minimum|lease|payments|under|non-cancellable|operating|leases|fall|due|as|follows:|
|2023|2022|
|£|£|
|Within|one|year|1,500|1,500|
|Between|one|and|five|years|125|1,625|
|1625|3,125|
|MOVEMENT|IN|FUNDS|
|Net|Transfers|
|movement|between|At|
|At|1.8.22|in|funds|funds|31.7.23|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|23,105|2,765|359|26,229|
|Restricted|funds|
|Nursery|Equipment|Fund|200|200|(359}|41|
|TOTAL|FUNDS|23,305|2,965|-|26,270|
----- End of picture text -----
11. LEASING AGREEMENTS
- MOVEMENT IN FUNDS
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WINDMILLS PRESCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023
12. MOVEMENT IN FUNDS - continued
----- Start of picture text -----
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Net|movement|in|funds,|included|in|the|above|are|as follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|124,583|(121,818)|2,765|
|Restricted|funds|
|Nursery|Equipment|Fund|200|-|200|
|TOTAL FUNDS|124,783|(121,818)|2,965|
|Comparatives|for|movement|in|funds|
|Net|Transfers|
|movement|between|At|
|At|1.8.21|in|funds|funds|31.7.22|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|16,335|6,220|550|23,105|
|Restricted|funds|
|Nursery|Equipment|Fund|50|700|(550)|200|
|TOTAL FUNDS|16,385|6,920|-|23,305|
|Comparative|net|movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|101,309|(95,089)|6,220|
|Restricted|funds|
|Nursery|Equipment|Fund|700|-|700|
|TOTAL FUNDS|102,009|(95,089)|6,920|
----- End of picture text -----
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WINDMILLS PRESCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
----- Start of picture text -----
||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Net|Transfers|
|movement|between|At|
|At|1.8.21|in|funds|funds|31.7.23|
|£|£|£|£|
|Unrestricted|funds|
|General|fund|16,335|8,985|909|26,229|
|Restricted|funds|
|Nursery|Equipment|Fund|50|900|(909)|41|
|TOTAL|FUNDS|16,385|9,885|-|26,270|
|A|current|year|12|months|and|prior|year|12|months|combined|net|movement|in|funds,|included|in|the|above|are|as|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|225,892|(216,907)|8,985|
|Restricted|funds|
|Nursery|Equipment|Fund|900|-|900|
|TOTAL FUNDS|226,792|(216,907)|9,885|
----- End of picture text -----
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
Restricted Funds
Bembridge Parish Council gave £200 to the preschool from its Dragon's Den funding to be used on a new seating area. All the funds were used within the year.
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WINDMILLS PRESCHOOL LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2023.
14, GOING CONCERN
The directors consider that there are no material uncertainties that would cast significant doubt on the ability of the preschool to continue as a going concern.
Page 16
This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic form, authentication and manner of delivery under section 1072 of the Companies Act 2006.