2023-08-31-accounts

MERRY GO ROUND PRE SCHOOL SANDWICH

REPORT AND UNAUDITED ACCOUNTS YEAR ENDED 31 AUGUST 2023

INDEX

TRUSTEES' ANNUAL REPORT	1
INDEPENDENT EXAMINER'S REPORT	2
RECEIPTS AND PAYMENTS ACCOUNT	3
STATEMENT OF ASSETS AND LIABILITIES	4

SB/ME23

BURGESS ACCOUNTANCY SERVICES

46-47 THE STRAND WALMER, DEAL KENT. CT14 7DX TEL [phone] FAX [phone]

MERRY GO ROUND PRE SCHOOL SANDWICH

1

TRUSTEES' ANNUAL REPORT

YEAR ENDED 31 AUGUST 2023

REGISTERED CHARITY NO:	1113105
CHAIRMAN:	Emma Reeve
TREASURER:	Linda J Tutt
SECRETARY:	Debbie Setterfield
TRUSTEES:	William Tutt
	Dennis Friend
COMMITTEE MEMBERS:	Tina Page
	Sophie Thompson
	Anna Gardner
ADDRESS:	Jubilee Road
	Sandwich
	Kent
	CT13 0PQ
INDEPENDENT EXAMINER:	S Burgess
	Burgess Accountancy Services
	46-47 The Strand
	Walmer
	Deal
	Kent
	CT14 7DX
GOVERNING DOCUMENT:	The Charity was registered on 28 February 2006 and is governed by
	its constitution adopted 21 November 2005 as amended 7 February
	2011
OBJECTS:	To enhance the development and education of children primarily
	under statutory school age by encouraging parents to understand
	and provide for the needs of their children through community groups
	and by: A) offering appropriate play facilities and training courses,
	together with the right of parents to take responsibility for and to
	become involved in the activities of such groups, ensuring that such
	groups offer opportunities for all children whatever their race, culture,
	religion, means or ability; B) encouraging the study of the needs of
	such children and their families and promoting public interest in and
	recognition of such needs in the local areas; C) instigating and
	adhering to and furthering the aim of The Pre-School Learning Alliance.

E Reeve, Chairman

L J Tutt, Treasurer

MERRY GO ROUND PRE SCHOOL SANDWICH

2

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

YEAR ENDED 31 AUGUST 2023

I report on the accounts of the charity for the year ended 31 August 2023, which are set out on page 3 and 4.

Respective responsibilities of trustees and examiner

The Charity's trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year under section 43(2) of The Charities Act 1993 (the 1993 Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 43 of the 1993 Act,

• to follow the procedures laid down in the general Directions given by the Charity Commission under section 43(7)(b) of the 1993 Act, and

• to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In the course of my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in, any material respect, the requirements:

• to keep proper accounting records in accordance with section 41 of the 1993 Act; and

• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Simon Burgess

Burgess Accountancy Services Signed: 46-47 The Strand Walmer Deal Date: Kent CT14 7DP

MERRY GO ROUND PRE SCHOOL SANDWICH

3

RECEIPTS AND PAYMENTS ACCOUNT

YEAR ENDED 31 AUGUST 2023

Receipts Fees received Donations, grants and fund raising Deposit account interest Payments Wages Teaching aids, etc Rent, rates and water Insurance Light and heat Telephone Repairs and renewals Sundry expenses Accountancy EXCESS OF RECEIPTS OVER PAYMENTS BANK AND CASH BALANCE BROUGHT FORWARD BANK AND CASH BALANCE CARRIED FORWARD	2023 74,325 106 - 74,431 £ 55,932 8,174 995 844 1,576 455 813 723 1,956 71,468 £ 2963 71,810 74,773 £	2022 51,002 433 1
		51,436 £
		49,532 2,437 956 834 1,129 450 147 504 1,866
		57,855 £
		(6419) 78,229
		71,810 £

MERRY GO ROUND PRE SCHOOL SANDWICH

4

STATEMENT OF ASSETS AND LIABILITIES AS AT 31 AUGUST 2023

Assets Fixtures, fittings and equipment (at cost) Canopy/play area (at cost) Bank and cash funds HSBC account Cash in hand Liabilities Accruals PAYE creditor	2023 23,266 43,496 66,762 £ 74,772 1 74,773 £ 2,250 144 2,394 £	2022 23,266 43,496
		66,762 £
		71,809 1
		71,810 £
		1,956 140
		2,096 £

In accordance with the terms of engagement, we approve the unaudited accounts for the year ended 31 August 2022. We acknowledge our responsibility for the accounts, including the appropriateness of the accounting basis and for providing all information and explanations necessary for their compilation.

The accounts were approved by the Committee on ………………………………………………………………2024.

E Reeve, Chairman

L J Tutt, Treasurer