fteglstered Company nurnber: 5187302 Reglstered Charlty number: 1108178 e Trustses an Unaudlted Flnanclal Statements For the ear nded 31 Au st 202 For DANDEUONS COMMUNITY PRE-S OL
Dandellons Comrnun Pre- hool Contents of the Flnanclal Statements For the ear ended 31 Au ust 2023 Pa Reference and Admlnlstratlve Inforniatlon Report of the Trustees Independent examlners Report Statement ol Flnanclal Artlvltles Balance Sheet Notes to the Flnanclal Statemenls 10-14
REFERENCE AND ADMINISTRATIVE I RMATION Trustees Natasha Southwell Joellie Gregory Holly Masters Simone Nel Raegan Baylie Chalr slnce November 2022 Treasurer since November 2022 Secretary since November 2022 Member since November 2022 Member since November 2022 REGISTERED COMPANY NUMBER: 5187302 REGISTERED CHARifi NUMBER: 1108178 PRINapALADDRESS AND REGisfERED OFFICE Dandelion5 Community Pre.School Danebury Road Basingstoke Hampshire RG22 4US The Annual Report was approved by the trustees of the charity on ,. Its behalf by: 02 and signed on Natasha Southwell- Chalrperson Joellle Gre80ry- Treasurer
ndell Re ommunl Pre- ort of the Trus For the Year Ended 31 Au st 2023. chool ee The trustees, who are also directors of the charity for the purpose5 of the Companies Art 2006, Present their report with the financial statements of the charity for the year ended 31st August 2023. OBJEcnvES AND AcfiviTIES Objertlves and alms The objectNes of the Pre-school are to enhance the development and education of children primarily under statutory school age. We aim to offer appropriate play, education and care facilities to all children regardless of race, culture, ligIon and means of ability. Close attention is given to reBular reviews of the curriculum to ensure the level and Contents of education provided are approprlate and effective. Dandelions are striving to achieve successful relationships wilh parents. Soclal Investments The charity's activities benefit the public by enhancing the development and education of pre-school Children. The Trustees have considered that this complies with the Charities Commission guidance on public benefit. Achlevem s and Perforrnance Revlew of Achievements This year has been an exciting year for Dandelions with the start to the academic year seeing us introduce outside agencies such as 5POrts for kids to give the children a new focus and source of fun and fitness. We have also been able to provide new resources and equipment for the garden including our outside music station. Operationally we have been challenged with staffing levels and although this Is an industry wide short fall we have been able to maintain our outstanding care and operatlonal obligations to keep Dandelions runnin8 as normal. This year, the committee has introduced some new policies to the settlng In order to make some of the policies more up to date and relevant. The changes have been well received by the parents, and staff alike, even small changes such as updating the aller8y policy or having the pre-existin8 injury form readily available outside saves tlme for both parents and staff. Tapestry continues to provide the parents with an online record of how their child has been developing durin8 their time at the pre-school. We look to further enhance our relationships with parent5 through this platform and with our Stay and Play sessions along with our re8ular newsletters and community news articles.
Fundralsln8 As a charlty, fundraisin8 is always an area for the committee to take on. We have had fun getting Creative with plans and ideas during the year and the past year has seen many successful fundraising events, including the summer fayre and community Summer festival, not to mention the actlvities for the Kings Coronation, along with our Christmas hamper raffle. Investment The charity's surplu5 funds are contlnuousty reviewed for lon8 term investment and allocated to future requirements e.8. Future Ilabilities. Currently, any funds which are not immediately required are held on bank deposlt. Buslness Management and Developrnent The Pre-school continues to provide and encourage stsff to Increase their qualification levels by attendin8 various courses. We aim for all staff at the pre-school to be either fully qualified or working towards gaining qualifications. FINANCIAL VIEW Reserves Pollcv The Directors have reviewed the reserves policy whereby the designated funds committed should be sufficient to meet the liabilities, and administrative costs for the period of at leasl three months. The levels of reseNes at the year-end were in line with that pollcy. TRUCTURE GOVERNANCE AND MANAGEMENT Governlng Document The charity is Controlled by its goveming document, the memorandum and artlcles of association, and constitutes a Simited company. Ilmited by guarantee as deflned by the Companies Act 2C#J6. The article5 define the organisation's charitable objectives. composition of its Board of Trustees and the rules under which It is managed and operates. Advanta8e has been taken of Section 30 of the companies Act 1985 exempting the company from the requirements to show Limited within its name. In the event of the company being wound up, members may be required to contrlbute maximum of £1 towards the company assets. Recruttment and Appolntment of Trustees The committee comprises three officers; a Chair, a Secretary and a TreaSur. No les5 than 2 or more than 9 elected members and no more than 3 co-opted members. All votin8 members can stand for 4 election and are elected in accordance with the Articles of Association and the Committee Officers appointed at the AGM. These members then become the company directors and charity trustees of Dandelions. The dlrertors of the charltable company Ithe charity) are its trustees for the purposes of charity law.
Indurtlon and Tralnlng of TNstees Trustees are Inducted by informal conversation with the mana8er Kelll-Ann Rushton and any available Trustees at the time. Organlsatlonal Structure The Charity is run by the Board of Trustees and they meet on a school termly basis; it is they who take responsibility for the strateglc plannln8 and monltorin8 of the work of the charity. The Manager and the Chair work closely together to ensure the successful running of the charity and will meet on more regular basis.
Independent examlnerfs report to the trustees of Dandelions Pre4chool Charltsble Cornpany (*heCompanV) Charlty no: 1108178 Company no: 5187302 I report to the charity trustees on my examination of the accounts of the Company for the year- ended 31 Au8USt 2023. ReSpOnslI1t1es and basls of the report: As the charlS tteeS of the Company {and also ivs director5 for the purposes of company lawl you are re5pon51ble for the preparation of the accourrts In accordance wlth the requlrements of the Companles Att 20061'the 26 Act'l. Havlng satlsfied myself that the accounts of the company are not requlred to be audlted under Pan 16 of the 2006 Act and are eliglble for Indetjendent examination. I report in respect of mv examination of the Trusvs accounts carried out under section 145 of the Charities Att 2011 {'the 2011 ACVI. In carryin8 Out my examination I have followed the Dlrectlons glven by the Charlty Commlsslon under sectlon 14515)(bl rfthe 2011 act. Independant examlnerf5 5tthmenL. I have completed my examination. I confirm that no materlal matters have come to my attention in connertlon wlth the examinalion giving me cause to belleve that In any materlal respect: l. Accountln8 records were not kept in respect of the Company as requlred by sectlon 386 of the 2006 att; or 2. The accounls do not accord with those records; or 3. The accounts do not comply wlth the accountlng requlrements conceming of section 396 of the 2006 act other than any requirement that the accounts give a true and falr view whKh Is not a matter considered a5 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 accounttng and reporting by charities preparing their accounts In accordan wlth the Flnanclal Reportlng appllcable In the UK and Ireland IFRS 102). I have no concerns and have come acros5 no other matters in connection with the examination to which attention should be drawn Sn thls report to enable a proper understandlng of the accounts to be reached. Callum Hunt On behalfofTaxsense Accountants Umlted 203 West Street Fareham Hampshlre P016 OEN 13 March 2024
Dandellons Communlty Pre-school Statement of Flnanclal Actlvltles For the 12 month period ended 31 August 2023 Totsl fvnd5 Total Fund5 Funds INCOMING RESOURCES In¢TrIng resouros frTr generated fundg Vduntary IncrxY* Acthltles forgeneratlngfurKt5 1,239 1.239 1,578 Investmènt trbcome 15 Incornlw resource5from charitab activttie5 17L976 171.976 129,861 TOTAL INCOMING RESOLIKSS 174.102 174.lin 131A53 RESOURCES EXPENDED Costs of generdtingfunds Fufidralsln8trading costs 25 Charitsble a¢fjve5 125,298 125,298 107,584 GeManCe Costs 8.rfi7 8.Cfi7 10,528 TOTAL RESOURCES EXPENDEO 3.365 133365 118.137 NEfiNCOMING RESOURCES 410.736 13J16 RECONQUATION OF FUNDS lunds W frnrd 51,S38 SA38 51538 TOTAL AJNDSCARRIED FORWARD 92274 92274
Dandellons Communlty Pre-school Balance Sheet as at 31 Au8USt 2023 TL*I FthJ5 Totsl Funds Funds 2022 HXÉDASWS TaryiblE a55ets 4,610 St¢xk li ioi ioi I,519 Cash at bankand hand 12 91.389 91.389 46,918 91A91 9L491 48A37 Amounts f•lh¥du• orm y•gr 92.175 92375 Sl.538 FUM)S 59275 59,275 11,222 33£ 33,C 27,C TOTAL FUNDS 91275 92275 38322
Dandellon5 Communlty Pre-school Balance Sheet contlnued The charitable company is entitled to exemption from audlt under Section 477 of the Companies Art 2006 for the year ended 31 Au8USt 2023. The directors have not required the charitable company to obtain an audit (rf it's financlal statements for the year ended 31 August 2023 in accordance with Sertion 476 of the Companies Act 2006. The Dirertors acknowledge their responsbilftles for complying with the requirements of the Companles Art 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the special provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with the Flnancial Reportlng Standard for Smaller Entities leffective April 20081. Signature Print Name Date of Approval i£ II IOLS
Dandellons Communlty Pre-sthool Notes to the Flnandal Statements for the year ended 31 Au8USt 20Z3 ACCOUNTING POLICIES Basis of prePatIon The financial statements have been prepared under the historical cost convention, and in ccordance with the Financial Standard for Smaller Entities (effective April 2CKJ81, the Companies Act 2006 and the requirements of the Ststement of Recommended Practice. Accounting and Reporting by Charities. Incomln8 resources All incoming resources are included in the Statement of Financial Attivities when the charity is legally entitled to the income and the amount con be quantified with reasonable accuracy. Resource5 expended Expenditure is accounted for on an accruals basis and has been classified under the headin8S that aggregate all costs related to that category. Costs of generating fvnds Costs of generating funds comprise of the costs of trading for fundraising purposes. Charitable Activities Charitable expenditure comprise of those costs incurred by the charty in the delivery of it's artivities and services to it's beneficiaries. It includes both costs that can be directly attributed to such activities and those costs of an indirert nature necessary to support them. Governance tosts Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include independent examiner fees. Tangible assets The policy is to capitalise all such expenditure in excess of £5. Tangible assets are stated in the statement of financial position at eos( less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciatlon Depreciation is charged so as to write off the cost of assets, other than land and propertles under construction over their estimated useful lives, as follows.. Asset Class Depredatlon method and rate Play activity equipment 20% straight line Playground surfacin8 20% straight line The charity 15 exempt from corporation tsx on it's charltable activitle& Fund accountlng The general funds of the charity are unrestricted funds which are available for use at the discretion of the directors in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds which have been set aside by the directors for particular purposes. Cash flow 5totement The charity has taken advantage of the exemption in the FRSSE from the requirement to produce a cash flow statement. Penslon costs and other pOst-ireMent benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Statement of Financial Artivities in the period to which they relate. io bl dl h) kl
Dandellons Communlty Pre-sthool Notes to the Flnandal Statements for the year ended 31 August 2023 VOLUNTARY INCOME 2023 2022 Donations Grants Gift Aid St Mark's Cluster Group AcnvmES FOR GENERATIt4G FUNDS Fundraising Events Uniform Sales Book Carrier Sales Book Club Photos 1,239 1.578 1.239 1,578 INVESTMENT INCOME Bank Interest Received 15 INCOMING RESOURCES FROM CHARITABLE ACTivmES HCC Funding Fees Admin Fees Trip5 & Events Other Income 132,423 38,239 815 107,049 22.462 350 500 171.976 129,861 FUNDRAISING TRADING COSTS Fundralslng Events Children's Uniform Book Carrier5 Book Club Phot05 25 25 li
Dandellons Communlty Prtrsthool Notes to the Flnandal Statements for the year ended 31 August 2023 CHARITABLE ACTNMES Z023 2012 Children's Activities Milk Toys Rent Admin Postage & Carriage Telephone Repairs & Maintenance Cleaning Books Equipment Consumables Ir¢surance Licences & Subscription Staff Uniform Training Gifts Computer Costs Wages RedundancylEx Gratla Social Securlty Pension Recruitment Advertising Bank Charges Bad Debt Written Off Depreciation Other Expenditure 9,736 779 56 1,376 8,268 725 1,494 30 616 851 3,832 4.628 1,037 676 1,385 2,9S5 1.007 431 1,348 675 1.013 95,017 1.025 49 1,243 81,635 1,325 273 2.192 953 74 50 1.956 46 125,298 3.478 107,584 GOVERNANCE COST5 Consultancy Fee5 StatLttory Fees Accosjntancy Fees 2.733 13 8,OS4 8,067 7,795 10,528 12
DandelloThs Communlty Pre•Sthool Note5 to the Nnala1 Statements for the year ended 31 Augurt 2023 TRUSTEES, RENUMERATION AND bENEFrr5 There were no tru5tees' renumeration or other beneffts forthe period ended 31 Au8USt 2022. TRUSTEES. EXPEN The were not any trustees, expenses paid for the period ended 31 August 2022. io srAFF COSTS 2023 2022 Wages and Salaries Redundan¢ieslEx Gratia Social Security Costs Pension Costs 95,017 81,635 1,325 96,342 2,192 83,827 No employees received renumeratlon In excess ot £60,( per annum. li DEBTORS Trade Debtors Prepayments Sundry Debtors ioi 96 1,423 1,519 ioi CASH AT BANK AND IN HAND Bank Current Account Bank Deposit Account Cash In Hand 4,395 86,994 6,811 40,108 91.389 46.918 13 CREDITORS Trade Creditors Trade Debtors Prepaid Accruals Tax & Nl Creditor Pension Fund 638 405 68 756 476 1,870 349 1.509 13
D•ndellons Communlty Prfrschool Ilotes to the Flnanclal Statements for the year ended 31 Au8ust 2023 RESTrICTED INCOME FUNDS Movement of fvnds Fund Names Fund Balances Incomlng Resources Outyolng Re50urces Transfers Fund alances blf auster Group UNREsTricfED FUNDS Movement of Funds General Fund 24,538 174,102 -133,365 6.OiX) 59,274 Designated Funds Future Liabilities Garden Maintenance Prospectus Training Expansion Technology 27,0(M) 6,OtX) 33,OCK) 51,538 174,102 -133.365 92,274 14