REGISTERED COMPANY NUMBER: 05370156 (England and Wales) REGISTERED CHARITY NUMBER: 1111808 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENT FOR THE YEAR ENDED 5TH APRIL 2U24 FOR DANBURY PRE-SCHOOL ESW Chartered Accountants 162_1 (14 High SirLLI Rayleigh Essex SS6 7BS
DANBURI. PRE-SCHOOL CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ETr4DED 5TH APRIL 2024 Page Report of the Trustees Independent ExAMlller's Report Statement ot. Flnanclal Actlvltles Balanee Sheet Notes to the Flnanclal Statement5 8 to 12
DANBURY PRE-SCHOOL (REGISTERED NUMBER: 05370156) REPORT OF THE TRUSTEES FOR I'HL YEAR ENDLD 5TH APRIL 2024 The Irustees who are also directors of the cliarity for th¢ purtK)5es of the Compaiiies Act £006, present their report with the financial slalemenls of the chari151 for ihe year ended 5th April 2024. The trustees have adopted the provisions of Accounting and Reporting by C,harilie%.' StutcmLnl ot Recoinm¢ndLd PrdLtiLL appliLdblL to Lharitie% prLparing theii- dccuunt% in aLLordanLe Wlth tlie FinanLidl Reporting Standard applicable in the UK and Republic ofTreland (FRS 1021 (effective l Jaiiuary 2019). OBJECTIVES AND ACTIVITIES Objeetlves and alms ThL prinLipal objcLtivc of Ihc cliarity is lo cnhance Ihc dcvLlopmLnt and cduLiilion ot-Lhildrcn priimarily undcr slatulory school agc by encouraging parents lo understand and provide tor tlie need5 Ot. their cl)ildren Ihrough community groups and by.. otleringi appropriate play, education and care fJcilitie% ancl trainingi courses, tQgTether with the rig,ht of parent4 to take re%ponsibility for and lo become involved in Ihe aclivilies of sucli groups. ensuring Ihal sucli groups offer opporluniiies for all children whaiever thLir raLL, ciilturc, rLligion or means of ability; Encouraging the study of the i)eeds of such children and their families and promoting public interest in and recognition of such needs. Insligaling and adhering lo and furthering the aims and objectives of tl)e Pre-school Learning Alliance. The Charity h£s conliiiued lo provide Pre-S¢hool ¢hild¢are tacilities througphoul the period. Publll beneflt The Trustees consider Ihai Ihe aciiviiies of Ihe chariiy are carried oui for ihe public benefii and in panicular adhere io the following Lharilable purposes as sel out by the Charity Commission in its general guidanLe L)n publiL benefit.. Oiher.. provision of Lliildcare. ACHIEVEMENT AND PERFORMALYCE Charitable thetivities The Pre-school hit s continued lo mainlaiii good occupancy figiures aiid service standards. FINANCIAL REVIEW The year lias seen the funds held by the charity decrease due lo a deficit of £25,471 (202.3 surplus £13,589). Incoine resoiirces have decreased by 8.6 /0 and resources expended have increased by 16.3O/ts. The principal funding source coimes from childcare fees and funding I'eceiiied and the main resource being expended relales lo staff BalanLe sheet The balance sheet sliows that the cliarity has cash balaiices ainounting lo £121.411 (2023 £144,197), beingF Sutlicient tiind5 to allow all ils crediloi's lo be paid on lim¢. Investment policy Surplus cash balances are held in interest bearing bank deposit accounts, lo eiiable the charity to maximise the gain from holding largFe bank balaiices. ThL ManagcmLnt Cornmiltec ti'ic% to Ln%urL tlial thLIL arc uiirc%lriLtLd rcscrvc% %utliLicnt to LOVLr thTec Jnonth% opcrdting Lo%lb. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing d(nient Tlic cliai.ily is coiilrollcd by ils goveniLLig docuii]cnt, a dccd of iiw51, aiid coiislitutcs a liiiiitcd conipaiiy, liiiiitcd b)" guaraiit¢c, as dcfinLd by the C'oinpaiiics ALt 20U6. Page I
DANBURY PRE-SCHOOL (REGISTERED NUMBER: 05370156) REPORT OF THE TRUSTEES FOR I'HL YEAR ENDLD 5TH APRIL 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Recrultmenl *nd appointment of new trustees In order to ubidin a widc sprLad of expericnLu dnd uppropTLatc 4kill<, the reLruilmLnt of TrLl%teesIm&geInel CommiMeL MLmlK'r.% i.s usually i'etled by Ihe Pre-school manager froin available parent volunteers. Trusleeslmanagement Cominiltee Members are elected by the parents in the annual general meeting. Organlsatlonal strueture ThL ManagcmLnt Commiltcc mccts 4-6 timLs a ycar lo disLUSS any issues and to plan fulurc dLvclopmcnts. Inductlon And tralnlng ot new trustees New Tru%lee%lMaiiagFemenl Coinmiltee Meinbepi are provided with ali iiiduclion. Thi4 include% a meetingp with the Pre-school manager (andlor Ihe oul-going cominillee member for whoin Ihey will replace) 10 familiarise Ihernselves with their responsibilities and ILgal obligations to thL Lharityy aiid a bricfing on backgroiind infLirinalion on Ilic charity and oihcr rLlcvanl doLLiinenls. The Chairperson is also sent on a safeguarding course. REFERENCE AIYD ADMINISTRATIVE DETAILS Registered Company number i?land and Wales) 05370156 (En. Re¥l$tered Charlty number 1111808 Registered oifice Danbury Pre-school ai Sl.John'b Little Bdddow Road Danbury Chelnisford Essex CMI 4NS Trustees Mrs G ALislin Chairperson (resigned 9.11.2021) Mrs .4 Coales Ire5igriied 9.11.2023) Mrs L Groves {resigned 9.11.2023) S M WhiiL (appointLd 13.11.20231 IrLsignLd 1.2.2024) Ms Nl L Collier (appoinied 12.10.2023) Mrs H Coales lappoinled 12.10.2D21) Ms S A Turk (appointed 12.1 0.2023) I S Weir lappoinled 12.10.2023) Ms K L Khan lappointLd 12.10.2023) (rLsinCd 23.4.2024) Ms J D Edwardg (appointed 12.10.20231 (resigned 5..3.2024) Mrs S H Butt Gardner (appointed 12.4.2024) Ms A E Jones (appointed 23.4.2024) Ms J L CJarven (xppoinled 12.4.2024} Compan), Secretary Mrs H Coales Indepeiident ExamSner ESW CharlcrLd Accountants 162-164 High Street Rayleigh SS6 7BS Approved by order of the board ot"trustees 011 29th January 2025 and siivned on ils behalf by.. Page 2
DANBURY PRE-SCHOOL (REGISTERED NUMBER: 05370156) REPORT OF THE TRUSTEES FOR I'HL YEAR ENDLD 5TH APRIL 2024 Ms A E Jones- Trustee Page 3
INDEPENDENT EXAIWINER'S REPORT TO THE TRUSTEES OF DANBURY PRE-SCHOOL Independent examiner's report to the trustees of Danbury Pre-school {'the Company,) I report to the charity trustees ov] my exaillination of the accounts of the Coinpany for the year ended 5t1) April 2024. Re5ponsibilitie5 and bgsi5 of report As the charit} s Iruslees ol the Coinpany {aiid also ils directors for the purposes of company law) yOLi are responsible for Ilie prcpurutiun uf the acLuunt% in alLrdance with the requiremlt% uf thc Coinpunie% ALt 2006 ('thL 20U6 Act,). H&ving salisfi=d myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 ALt and are eligFibl¢ t.or independ¢iil examiiiatioii, I report iii respect of my examination of your charity's account5 a5 carried out under Section 145 of the C'harities Aci 2011 ('Ihe 201 l Act,). In carrying out my examinalion I have followed the Directions given by the C.harily Q'.ommission under ScLtion 145(51 (b) of the 201 I ALt. Independent examlner's stxtement I have completed my exdmiiialion. I contirm thal no malters have coine to my attentioii in Lonnection with the examiiiation gFiving7 Ine cause 10 belIee.. accoiinting records were not kepl in re5pecl ot. the c.ompany as reqiiired by Section 386 01. the 2006 Act. or the accounts do not acconl with thos¢ records; or the aceoiint,% do nol comply with the (ieenunlingT reqLiirement% of. Section 396 of the 2QQ6 Act other than iiny requirement tli&t tl)e acLountS gyle a rruL' and fair view whiLh is nul a nialic'r considered as part of an indL'pendent exaininarion. or the accounts have not been prepared in aLLordance with the methods and priiikniples of the Statement ()f Recon)meiided Practice for accouiiting and repoi1ing by charities (applicable to chariiies preparing> their accounts in ac¢ordanc¢ wilh th¢ Financial Reporting Standard applicable in the UK and Republic of Irelalld (FRS 102)). I have no concerns and hai.'e coine across no oiher rnaiiers in connection wilh Ihe examinaiion io which aiieniion should be drawn in this repon in order to enable a proper understanding of the accounts to be reached. Mr S Cracknell FCA ESW Cliartered Accountants 162-164 High Sireel Rayliigli Essex SS6 7BS 29th January 2025 Page 4
DANBURI. PRE-SCHOOL STATEMELNT OF FINANCIAL ACTIVITIES FOR I'HL YEAR ENDLD 5TH APRIL 2024 2024 2023 Total funds Unrestricted fund INCOME AND ENDOWMENTS FROLWI Donatloiis and legaLies 4,459 945 Charltable actlvltles Lharitable 141).092 Ih4,Q32 Other trading aLtivitics Investment inconie Total 670 184 165 X31 1.004 151555 EXPENDITURE OiN Rai8in&y funds 916 890 Charitable thctivitiLs Cl)arilable Tvtal 176,110 177.026 151,352 152 242 NET JNCOMEI{EXPENDITURE) (25.471) RECONCILIATIOLN OF FUNDS Toial tunds brouglii forivard 146,703 133,114 TOTAL FUNDS CARRIED FORWARD 121232 1467U3 The notes fonn parl of iliese finaneial statements Page 5
DANBURY PRE-SCHOOL (REGISTERED NUMBER: 05370156) BALANCE SHEET 5TH APRIL 2024 2024 2023 Total funds Unrestricted fund FIXED ASSETS Tangible assets 10 1,6'31 618 CURRENT ASSETS Dcbior Cash al bank and in hand 2,760 144 197 146,957 121.471 124,356 CREDITORS Aillount.4 falling duL within onc ycur 12 {4,755) (872) NET CURRENT A.SSETS 119,601 146,085 TOTAL ASSETS LESS CURRENT LIABILITIES 121,232 146,703 NET ASSETS FUNDS Unresiricled funds TOTAL FUNDS 121232 146 701 13 l21232 121 ?32 146 703 146703 The chgritable conipanv is eiilitled lo exemption from audit under Section 477 ot. tlie Coinpanies Acl 2006 tor the vear ended 5th April 2024. The Inembers l)ave not required the company to obtain an audit of ils financi&l statements for the year ended 5th April 2024 in accor(laiice with Section 476 01. the Coinpaiiie4 Act &nO(I. The Iruslees acknowledge their responsibilities tor (a) ensliring that the chai'itable company keeps aLcounting records that comply with Sections 386 and .387 of the Companies Act 2006 (Ind preparing financial slalements which give a Irue and fair view of the 51ale of affairs of the charitable coinpany as al Ihe end of caLh tinancial yLar dl)d of ils surplus or dL'IILlt for Lach fiiianLial yLar in aLLordancc with thL rLquifLmcnts of ScLtiong 3L)4 nd 395 aiid which otheise coinply with the reqiiireimenls of Ihe Coinpani¢s Act 2006 relalingv lo financial slaleinenls, so far as appliLable to the charitable company. (b) The notes fonn parl of iliese finaneial statements Page C) continued..-
DANBURY PRE-SCHOOL (REGISTERED NUMBER: 05370156) BALAIYCE SHEET- eontlnued 5'1'H APRIL 2024 These financial statements have been prepared in aLcordanLe with the provisions appliLable lo charitable cotnpanies subject tt) the small compaiiies regime. The Iinancial slaienienls were approved b) the Board of Trustees aiid authorised for issue on 29th January 2025 and were sigiied oli its behalf by: A E Jones - Ttustee The notes fonn parl of iliese finaneial statements Page 7
DANBURI. PRE-SCHOOL P40TES TO THE FINANCI.4L STATEMEINTS FOR THE YEAR ENDLD 5TH APRIL 2024 ACCOUNTING POLICIES Basls of preparlng the financial statements ThL finunLial %tatcmLnt% of the Lliaritdble conipuny, whiLh 1% a public benefit Lntily under FRS 102, huve becn prep£Ld in accordance with the Charilies SORP (FRS 102) 'Accounting ai)d Reporting by Charilies- Sialeinent of Recoinm¢nded Practice applicable lo charities preparing their accounis it) aLcordance with the Financial Reporting Standard applicable in the UK and Republic of Jreland {FRS 102) (etlective l Janiiary 2019}', Financial Reporting Standard 102 'The Financial Reporiing Standard applicable in the UK and Republic of Ireland, and the C,ompaiiies Aet 2006. The financial slalements IiawL bccn prLparL'd undcr thc hisloriLal Lost LollvLntion. Incorne All incoille is recogFnised in tlie Stdtemenl ot Financidl Activities once ihe charity has eiititlement lo ihe fund%, it 1% pmbable that the income will be received and the amouni can be measured reliablj. Expenditure Liabilities are recognised as ¢xpenditure as soon as there is a legal or constructive obligation comtnitting the Charity lo thal expenililiire, il li probable that a tran%fer ot econoinic benefit% will be required in %eltlemenl and Ihe dmoiint of the ohl igpiilion cali bL Ineasured reliably. Expenditure is acLuuntL.d for on an accruals basis and has been classified uiider hL'<idingTS iliai ggregate all LOSI related to the category. Where costs Lannol be direLtIy attributed to particular headings they have been allocated to aclivilies on a basis consisl¢nt with th¢ use ot resoiirc¢s. T2nglble flxed assets Depreciaiion is proi'ided ai ihe following annual raies in order lo wriie off each assei over lis estimaied useful life. Fixtures aiid fillings Computer equipment Siraight line over .1 years Sirdight line ower 3 year8 TAxation The Charity 18 eXeip1 troin corporatioii tax on ils charitable activities. Fund &LLounting' Unrestricted fuiids can be used in accordance with tlie chariiable objeciives at Ihe discretion of the Iruslees. Restricted lunds can only be used for particular iTtrICted purp05es within the objects of the charity. Restrictions arise when specified by the donor or when fundb are raised for particular reslricled purposeb. Further explanalioi) of the nature and purpose of each fund is included in the noies 10 Ihe financial sleMentS. DONATIONS AND LEGACIES 2024 2023 Donations Page 8 continued..-
DANBURI. PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS - continued FOR I'HL YEAR ENDED 5TH APRIL 2024 OTHER TRADING ACTIVITIES 2024 2023 Fundimiging event% 670 INVESTMENT INCOME 2024 2023 Deposit aLLuunl interest IX4 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Activity Cliuritable Charitable Charitable Charit¢ibl¢ C.haritablc 20.037 85,C>82 47U 39.922 581 14() 092 18,197 97,781 394 46.928 732 164032 Funding Uniform Before aiid after school clubs Milk rLbatc CHARITABLE ACTIVITIES COSTS Direct Costs Support costs Totals Chariiable 171598 176 110 NET INCOME/{EXPENDITURE) Net iiicomel(expendilurel is slated after char&ping/(crediling): 2024 2023 Depre¥iation owned tssselb 919 TRUSTEES, REMUNERATION AND BENEFITS There were no Irusiees, remuneraiion or other benefits for the year elided 5th April 2024 nor for the year ended 511) April 2023. Trust¥e$' eYpenge$ ThLfL wcrL' no tru.8tCC4' Lxpenscs paid for thL ycar cniL.d 511] April 2024 nor for thL ycar cndcd 5th April 2023. Page 9 continued..-
DANBURI. PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS - continued FOR I'HL YEAR ENDED 5TH APRIL 2024 STAFF COSTS The aN'erage monthly number of einployees during Ilie year was as follo'S.. 2024 202.3 Support Child¢are 13 14 15 No employees received emoluments in excess of £60,000. TANGIBLE FIXED ASSETS Fixllires Computer equipmenl rillings Total3 Ai 6111 April 20*3 Addition Ai 5111 April 20?4 DEPRECIATION Ai filli Api-i120?! Charge for year Ai 5th Apri120?4 IYF,T B()()K V.4LUE Ai .Sih Ai)ril 20?4 Ai Sih Apri120?1 7,-791 4,755 5142 12,146 9.022 14.359 0.985 )1 I 4.543 11.528 1,200 1.126 406 505 ii. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Ti'ade debiors OlhLI- dLbior. Prepayinenls and accrued income 2,414 2.228 184 .348 467 2.885 P¥AEe l O continued..-
DANBURI. PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS - continued FOR I'HL YEAR ENDED 5TH APRIL 2024 12. CREDITORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 2024 2023 TrddL LIL'dito Social security and other taxes Other Lreditors Accruals and deferred income 1,1?2 2,635 382 720 490 872 13. MOVEMENT IN FUNDS Net moveinenl in funds Ai 5.4.24 At 6.4.23 Unrestricted funds General fund 140.7U3 (25,471) 121,232 TOTAL FUNDS 146.7U3 25471) 121232 Net movemeiil in fiinds, incliided in the above are as follows.. Incoming rL'soufLL Resources LXPLiidLd Movement in t.uiid Unrestrlcted funds Geiierlll luiid 151,555 (177,026) (25,471) TOTAL FUNDS 151555 177 0?6) 25471) Comparatii'es for movement in funds Net movement in fund At 6.4.22 5.4.23 Unrestricted funds General luiid 133,114 13,589 146,703 TOTAL FUNDS 133 114 146 703 P¥AEe I I continued..-
DANBURI. PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS - continued FOR I'HL YEAR ENDED 5TH APRIL 2024 13. MOVEMENT IN FUNDS - continued Comparative nei moveinent in funds, included in the above are as follows: Tncoining resources Resources eApended Movement in funds" Unrestrlcted funds GLnLr&l fund I b5.831 (152,Y42) 13,589 TOTAL FUNDS 165.831 152 ?42) A Lurrent year 12 rnonths and prior year 12 months combiiied position is as follows. Nel movemeiil in thnds Al 5.4.24 Ai 6.4.22 Unrestricted funds General fund 133.114 {Ll,882) 12J.232 TOTAL FUIYDS 133 114 11 $82) 121232 A ciiffeni year 12 inonlhs and prior yeai. 12 months coinbined nel inovemenl in funds, included in the above are as follows: Incoining resources Resources expended Movement in funds Unre5trlcted funds GLllLfdl fund 317,386 (329,268) (11,8821 TOTAL FUNDS 317 311(1 329 21111) 1181121 14. RELATED PARTY DISCLOSURES The Managemeiit Coinmittee considers there to be no uliirnate coiitrolling party. No Cominittee Nlember has a beneficial intere%t in the re.sults of the charity. During the yeur and previous year Ihere were iio transuctions with related parties for Pre-SLhool t.ees paid. Page 12
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