**Charity name STOCKS GREEN PRE-SCHOOL** ## **Other names charity is known by** N/A ## **Registered charity number (if any)** 1118154 **Charity's principal** Leigh Road **address** Hildenborough Kent **Postcode TN11 9AE** ## **Trustees' Annual Report for the period** |||Period start date from:|Period start date from:|Period start date from:||Period end date to:|Period end date to:||**Error! Bookmark**| |---|---|---|---|---|---|---|---|---|---| |
Reference|||||||||| |and||

**01**|

**09**|
**2020**||

**31**|
**08**
|
**2021**|| |administration details
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||||||| ## **Names of the charity trustees who manage the charity** |**Trustee name**|**Office (if any)**|**Dates acted if not for**
**wholeyear**|**Name of person (or body) entitled to**
**appoint trustee(if any) **| |---|---|---|---| |Emma Wheeler|Co-Chairperson||| |Georgiana Cooper|Co-Chairperson|22/09/2020|| |Charlotte Sinclair|Secretary|22/09/2020|| |Emma Phetkul|Treasurer||| |Anna Homewood||22/09/2020|| |Hannah Hewish||22/09/2020|| |Emma Hancock||Joined 22/09/2020
Left 14/04/2021|| |Penny Pilbeam||22/09/2020|| ## **Names of the trustees for the charity, if any, (for example, any custodian trustees)** |**Name**|**Dates acted if not for wholeyear**| |---|---| |Emma Wheeler|| |Georgiana Cooper|22/09/2020| |Charlotte Sinclair|22/09/2020| |Anna Homewood|22/09/2020| 1 |Hannah Hewish|22/09/2020| |---|---| |Emma Hancock|Joined 22/09/2020 Left 14/04/2021| |Penny Pilbeam|22/09/2020| **Name of chief executive or names of senior staff members (Optional information)** Amanda Jenner – Manager, Amy Bean – Deputy Manager, Annie Holden – Deputy Manager ## **Structure, governance and management** ## **Description of the charity’s trusts** Articles & Memorandum of Association - Type of governing document (eg. trust deed, constitution) Limited Company – limited by guarantee How the charity is constituted (eg. trust, association, company) Elected by members Trustee selection methods (eg. appointed by, elected by) ## **Additional governance issues (Optional information)** You **may choose** to include We are members of the Pre-School Learning Alliance. All policies and additional information, where procedures are adapted from those provided by the PLA. relevant, about: - The Management Team employed by the Trustees have responsibility for - • Policies and procedures completing risk assessments for all areas of the pre-school, these are - adopted for the induction reviewed regularly. - and training of trustees. - • The charity’s organisational structure and any wider network with which the charity works. - • Relationship with any related parties. - Trustees’ consideration of major risks and the system and procedures to manage them. 2 ## **Objectives and activities** To advance the education of children below compulsory school age by providing safe and satisfying group play in which parents have the right to take part: encouraging other charitable activities through which the parents **Summary of the objects of the** may help the children: furthering the aims of the Pre-School Learning **charity set out in its governing** Alliance. **document** Offer appropriate play, education and care facilities for children. Provide accommodation, equipment and engage staff: raise money to pay for the Ltd Company’s activities: make such payments as shall be necessary: fix **Summary of the main activities** and collect fees payable in respect of children attending groups run by the **in relation to these objects** Ltd Company: control admission of children to sessions and if appropriate require parents to withdraw them: be a member of the PLA. ## **Additional details of objectives and activities (Optional information)** We believe that children benefit most from early years education and care You **may choose** to include when parents and settings work together in partnership, and so we actively encourage parental involvement. further statements, where relevant, about: - We have a fundraising committee run by volunteers supported by both - • Policy on grantmaking parents and staff who help to organise special events throughout the school - • Policy programme related year to raise much needed funds for pre-school. investment - • Contribution made by Volunteers ## Achievements and performance 3 **Summary of the main achievements of the charity during the year** Provided a safe and enjoyable environment for the children to promote their learning and social development. Promoted development of staff through further education and training. Continued to monitor our performance through formal questionnaires from parents and children. ## **Financial review** |**Financial review**
|| |---|---| |**Brief statement of the charity’s**
**policy on reserves**|To aim to ensure that sufficient reserves exist to cover any short term
difficulties and also to build up a reserve over a longer period to enable the
pre-school to replace its building in the future.| |**Details of any funds materially**
**in deficit**|N/A| |**Further financial review details (Optional information)**|| |You**may choose**to include
additional information, where
relevant about:
•
The charity’s principal sources
of funds (including any
fundraising).
•
How expenditure has
supported the key objectives of
the charity.
•
Investment policy and
objectives including any ethical
investment policy adopted.|

Our principle source of funds are fees from KCC and parents, and fundraising
activities.

Spending has been on building maintenance, staff wages and
development, and on new resources for the children.
| ## **Declaration** 4 **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** E Wheeler **Signature Full name** Emma Wheeler **Position** Co-Chair 16/01/2022 **Date** 5 REGISTERED COMPANY NUMBER: 061151213 {ED¥laDd and Walu) REGISTERED CHARITY NUMBER: 1118154 REPORT OF THE TRUSTEES AND UNAUDITED FINANCtAL sfATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021 FOR STOCKS GREEN PRWHOOL STOCIL8 GREEN PRWHOOL CoNTE￿[S OF THE FINANCIAL STATEMENTS The Yur Ended 31 2011 Pag¢ Report o(tb¢ Trnste Independttt( E￿mIner'S Report Stitement ofKnancial A¢tivitie5 B4lane• Sheet Note5 to the Fi￿#￿¢]•1 Stat•m)ents 9 to 14 STOCKS GREEN PRE4CHOOL (REGisfERED NUMBER: 06051213) REPORT OF THE TRVSTEES ForThe Year Ended 31 August 2021 The tN$tee$ who ar¢ a150 directors of the charity for the pwN)ses of th¢ Companies Act 2006. present th¢ir report with the finoncial sthtements of th¢ ¢harity for th¢ year ended 31 August 2021. The tN$t¢es have adopted the provisions of Accounting and Reporting by Chariti¢s.' Statement of R￿0MMended Pwti¢e applicable to Charities preparing their a¢￿￿￿ts in accordance with th¢ FinAt)cial Reporting Standard appli¢abl¢ in the UK and Republic of Iteland (FRS 102) (effective l January 2019). OWTIVES AI¥D ACTIVITIES ObJ¢tlives and •etlvities The company's objectives ar¢ to advance the ¢du¢ation of ¢hildren beltsw eompulsory school age by provtdin8 saf¢ and ti$￿¥ group play Tn which parents hav¢ the ri8h¢ to tske p#rL e￿ouraging other ¢twitable activiti¢s through which Imreiits nwy help the ehildr¢n and furtherin8 th¢ aims of the Prtrxhool Learning Allia￿8. The wmpany's wtiwtie5 in rel&tiOD to these objective5 are to provid¢ ac¢ornllM)datIo￿ ¢quipm¢nt and stat?. rnise nKiney to pay for the Mmpany's aCtI￿tte$. rnak¢ such payments as sljall be necessry; fix and collect fe¢s payabl¢ in ￿SpeCt of ¢hildr¢t) attending groups run by the ¢ompany,' wntrol adTnission of children to sessions and if appropriat¢ require parents to withdraw them and to be a memb¢T of the Prtrschool I%￿nIng Alliartt. Publie benefit The trLLSte¢s ¢onsider that the ¢htirity 15 a publtc benefit entity. They have complied with the duty in section 17 (5) of the 2011 ChaTitres Aet ￿ have due regard to thc Chariti¢s Commission's guidan¢t on Publi¢ Benefit when developing and implomenting the charttys objects arA atms. (See Objectives And A¢tivitAes above). ACHIEVEMEI¥T AND PERFORMANCK There was a surplus for the year amounttng tts £21.620 (2020: deficit of £3.149) wthich has directty impa¢ted th¢ General Fund. During the year, no donations wer¢ yeceived12020'. £Nil). Due to the d¢fLCjt in the prioryear. the tr￿tee$ continue to recognise th¢ need for ongoing )lJnding 2nd fi￿1rAising a¢tiviti¢s. 5eYernl fixed assets hay¢ come trj th¢ end of th¢iT ¢Stimated usefi]I lif¢ and are ts)w shown in the flnancial ststem¢nts as Ily depreci8t¢d. The will ensure that th¢se remain fit for purpose or will othenvise inv¢st in repl&cments for thes¢ assets. Inveskn¢nt h&s been made in improvernents to property in th¢ yearto ensure the ¢hority remain5 b¢# abl¢ to c￿er to the ne¢ds of both its own staff and the children in its Care. The trustees remain ¢onmiitted to improving the quality of pr¢-s¢hool edueation the charity provides and ¢ontinue to make any n¢ttssary inv¢stments of the ¢hgrity'$ resou￿¢5 in order to ￿hl¢ve this. The charity 1$ d¢pendent (trD par¢nts in the community choosing to bring their childretj for pr￿schOol edw￿L0n. aDd as such th¢ trustees consider it of vithl imSM)rtat)¢¢ to retain ¥ strong reputation arKI a ¢105e relationship with thc community it serves. Therefore, while a surplus was experienced in the year which is in line with the aims of the charity's reseTves policy, th¢ charity has cottiinued ¢0 invest in its futur¢ a¢iivities and is r¢¢eivitig the ben¢fii of such past investments. FINANCIAL REVIEW PrincipY41 funding wureos #nd txpendlturt The companys principal sour¢es of income ar¢ government r￿ding. fees from parents and fi￿d￿lsing ID the local commwiity. The main purpo$e5 of expendifttre in the year was to cover stthff salarie5 and tsainiDg, for building maint¢n￿￿E and forother tsperatin8 ¢osts. The8e ¢osts are dire¢tly 8tiributAble to the pre-schools operations. Page I STOCXS GREEN PRE4CHOOL OiEGISTERED NUMBKR: 06051213) REPORT OF THE TRVSTELS For Th¢ Year Ended 31 August 2021 FIIYANCIAL REVIEW Reserves po]ley The charity seeks to knld sufficient unretht¢d reserves to protKt against the effects of any utLfore5een variatioths in its in¢om¢ streams a5 part of * po]icy of good fllwcial mana8ement pra￿l¢e. The ¢hariry also intends to eventually replace the pre4chool building and has a Building Replacement Fund to this en& Currently charty ￿Tr1d$ unrestricted r¢serve5 totalliDg £114,236 {2020.. £92.616) and exp¢¢ts this io iDcre&%e in fi￿re period$ tt) levels sufftcient for the charity to hi¢v¢ its aforementioned intention5. The trustees rneet to discuss financial Inforn￿tion on¢e per pr¢-s¢hool tcrnh, 50 me¢t a total of six ttmes duriti% th¢ cowse of the financial year. srRUCTURE, COVERNANCE AND MANAGEMENT Governing document The charity i$ controlled by its 8oveming documen( a d¢¢d of ￿31. and constiftrtes a limit¢d eornpatty. limited by guhrinte4 as defm¢d by the Companies Act 2006. OrgaDisatlonal stnicture The day-to4Jay nloning of the school is managed by Amanda Jenrter. assisted by the sch￿1 staff and by #n ¢le¢ted ¢ommittee of parents. The appointed dire¢iors tsk¢ into consideration the guidart¢e from the Charity Commission aFy)ut public bet￿fi¢ and Mthat charity direGtor$ SI￿￿]d Consider in oTd¢r to show that their d)arity's aims are for the public benefit. Newdir¢ctors are invited to their P05Ltion by ￿kIng ¢umt parcnts of children at the pre-school to volunte¢r io take on rol¢ udjen a role becomes available. If app￿pritttc, a new director gets a Consultatio￿ with th¢ existing con)nhittee 41 th¢ tim¢ of their appointment. New d￿￿torS are mad¢ aware of their resp)n3ibilittes. adminiBtTativ¢ procedur¢s and the objectives of the ¢harity. The directors hav¢ assessed the major risks to which the ￿Mp#tty is exposed and consider that thcrc are 5uffici¢nt safegu￿d$ in pla¢e to mitigate thos¢ risks. Rtsk M￿ag¢￿ent The lrn$t¢es have a duty lo Adenlify and r¢Yiew th£ risks to whi¢h the Charity is exposed and to ¢nswe appropriats ontrols arc ID place to provide t¢asonabl¢ assurdnee against fraud and error. The trustees have ¢nsured that su¢h controls are in place, and consid¢r that the charity has minimal exposure to price risL credit risk liquidsty risk and cash flow risk. REFERENCE AND ADMINISTRATIVE DETAILS R¢gisttred Company Dvmber 06051213 (Etwand aThJ Wales) Regtstered Chxrlty 1118154 R¢g5slered offi¢e Leiglj Ro Hildentrx)rnigh Tonbridgc Kent TNII 9AE Pag¢ 2 srocKS GREEN PRMCHOOL (REGISTERED NUMBEK. 06fj51213) REPORT OF THE TRUSTEES For The Year Ended 31 Augus121121 Trust¢es Tim C(￿per (re$igtt¢d 22.9.20) Joanne Tall¢nt (resigned 22.920) Emma Phetkul Clare Walsh {resigrted 22.9.20) Emm4 Wheeler Charlotte Sinclair lappoinied 22.9.20) Penny Pilbeam (appointed 22.9.20) Anna Homewood (appoint¢d 22.9.20) Hannah Hewish (appointed 22.9.20) Emrna Hancock {llppointed 22.9.20) Georsiana Cooper (appointed 22.9.20) lttdependtnt Ex•miller Hild¢n Patk AccouDtaThts Limitsd Hilden Park Hous¢ 79 Tonbridge iioad Hildenknrough Tonbridge Kent TNII 9BH BaDke Narwest Bank pl¢ High Str¢¢t Tonbridge Kent ThT9 IDE STATKME]Yr OF TRUSTEES, RESPONSIBILITIES The trt￿te¢S (who are also the dircctor5 of Siocks Grt¢n PrtthSGhool for th¢ pwposes of company law) are responsible foi preparing the Report of the Tn￿te¢S and the financial statements in accordance with applicable law and UDit¢d Kingdom A¢¢ountirtg Standards {Unit¢d Kingdom Generally A¢¢¢pted Accounting Pra¢ti¢e). Comparty law requitrs thc trustees to pr¢par¢ financial Statements for ¢a¢h finattcial year which give a trn¢ tair view of th¢ state of affairs of the charitable Company and of th¢ it)¢oming resources and appli¢*ion of re50urce5, including the income and expendi¢w¢. of the ehtritable company for that period. In preparing ity)s¢ finaDcial stst¢m¢nts, the In￿￿¢$ are reqUi￿d to sele¢t suitable accountin8 poli¢ies and then apply th¢m ¢on$ist¢ntty' observe the methods and prinriples in the Charity SOPP,. nvdke J￿dStM¢nts and estimatC5 that gre reasonablc and prudenl ptypare the financial $tat¢ments on the going concern basis uoless it 15 inappropriat¢ to presume that th¢ dwitable company will continue bu$in&8s. The ttustees are r¢sF¥)nsibl¢ for k¢¢ping proper acwunting r¢¢ords which diselose with reasonable at ry time the finan¢ial position of the charitable company and to enable them to ejjsure that the fJllaTrcial Statements ¢omply with th¢ Companies Act 2006. They are a150 responsible for safegu8rdin8 the assets of the charitgbl¢ ¢ompany omd hence for taking rea8onable ￿epS for the prevention at)d detection of fraLtd and other irregularities. Page 3 STOCKS CREEN PRE-SCHOOL IREGISTERED NU￿lL. IJ6051213) REPORT OF THE TRUSTELS FOR THE YEAR ENDED 31sr AUGUST 2021 This report b¢en prep￿￿ in Accord￿ with thc sp￿la1 provisions of Part 15 of the Compatiies Act 2006 relatiD8 to small companies. Apprtsved by order of the board of on........ .. ....... . . signed on its Ixhaif by.. Page 4 tNDEPENDE]YT EXAMINER'S REPORT TO THE TRUSTEES OF STOCKS GREEN PR￿HOOL {REGISTERED NUMBEIL. 116051213) IndependeDt examlner's Teport to the trn8tees of Stotks GreeD Prt-sthool {'¢he Cowy.) J report to the tharity ¢nths on my examination of the 9cco￿ts ofth¢ Company for the ye¥¢nded 31 Augu￿ 2021. Responslbllities b4sis Orre￿)rt As the ¢harity'5 trllstees of the Company land also its dir¢¢tors foT the purw>s¢s of company law) you are r¢spoftsibl¢ for the preparaiion of the ac￿unts in a¢¢ordance with the requirements of th¢ CoAnp8nie5 Ad 2006 Cthe 2006 Ace). Havin8 satisfied myself th&t the accounts of th¢ Company are rquir¢d to be audited UDd¢r Part 16 of the 2006 A and are eligible for independent examination, I rerA)rt in r¢spe¢t of my examination of your charity's accow?ts as Carried out under section 145 of the Charitieg Act 2011 (Ihe 2011 Ace). In Carrying out my examination I have followed the Directions givcn by the Charity Commission w)d¢r section 145(5) (b} of the 2011 At Independent ex&EtiiDer's stltemellt I have compl¢ted my examination. I confirm that M mattets have come to my attentKon ill wrllw¢*ion with th¢ examination giving me caw¢ to believe.. accounting rt¢ords w¢r¢ not kept tn resp¢d of the Company as requir¢d by section 386 of th¢ 2006 Act. or the a¢Gounts do not a¢¢ord with those r¢cords: or the accouots do not comply with the accounting requirements of sertion 396 of the 2006 Act other than any irementthat the ac¢ounts give a irue and fair viewwhich is not a matter considered os part of an independent ¢xatllii]ation' or the acwunts have not been prepared in accordan¢¢ the methods and pritKiples of the St•temEnt of RKomm¢nd¢d Practice for accounting and reporting by charities {appli¢able tt> charitics preparing their ac¢ount$ ill 8ceordance with the Financial R¢portinE St8Ddard appltcabk in the UK and Republi¢ of Ireland (FRS 102)). I have ￿ conc¢rns and h￿¢ ￿me aeross no other mattet5 in connection with the ￿MinatiOn to which attention should b¢ drnwi in this report in otderto enable a proper uttdcrstatsding of thc accounts to be rea¢hed. Paul Ch¢wt¢r ICAEW Hilden Park AC￿￿ntsnts Limited Hilden PaTk Hous¢ 79 Tonbridge Road Hildenb)rough Tonbridge Kent TNII 9BH P#g¢ 5 STOCKS GREEN PRE4CHOOL srATEMENT OF FINANCIAL ACTIVITIES For Tlje Year Ended 31 Auxust 2021 2021 Unrestricted futsds 2020 Notes INCOME AND ENDOWMEIYTS FROM ChAritAble hctlvllles Pr¢-School 115,811 88,391 h¢r tradin8 activiti¢s Investment iMorne 2.995 108 To¢il lJ8022 91,494 EXPENDITURE ON R&ising funds 214 Chsrhablt Activili¢s Pre-sci￿01 96,988 93.776 Total 97,202 94.643 NET INCOMEI(EXPENDrruRE) 21,620 (3,149) RECONCILIATION OF FUNDS Total fund$ brought forward 92ffj16 95,765 TOTAL FUNDS CARRIED FORWARD 114236 92,616 CONTINUING OPERATIONS Ail incoming resources and resoujxes expended arise from contimiing a¢tiviti¢s and ther¢ are no gains or losses other than those thown above. The notes fom p4rt of these slalements Page 6 STOCKS CREEN PRE4CHOOL (REGISTERED NUMBER: 06(151213} BALANCE SHEET 31 August 2021 2•21 Unrtserieted 2020 Totsl Notes FIXED ASSETS Tangible ￿ets 10 6352 7,919 CURRENf ASSETS Debiors Cash at bonk and in ljand IY8 109,640 86,512 109044 86,512 CREDITORS Amowits fAIIiti8 due within one year 12 {1,860} (1.815) NET CURREiYT ￿￿ETs 1117J84 84,697 TOTAL ASSETS LESS CURRENr LIABILITIES 114336 92.616 NET ASSETS 114,236 92.616 13 Utr¢strirt¢d fvnds 114.236 92.616 TOTAL FUNDS 114236 92,616 The ¢lwitabl¢ company is entitl¢d to exemption from audit under s¢￿tort 477 of th¢ Companies Act 2¢)06 for thc year ended 31 August 2021. Th¢ members have not required the company to obtain an audit of its final￿1#] stat¢ments for the year ended 31 August 2021 in ac¢ordaThce with Section 476 of the Companies Act 2006. The trwstees acknowledge their responsibilities for (ft) ensuring that the ¢hart¢able company keeps accountin8 records that comply with S¢ctiolls 386 and 387 of the Companie5 Aet 2006 •)d prwrin8 fJnan¢ial statements ￿]Ch give a true and fair view of the stat¢ of affatf5 of the charitable company at the end of each financial year thd of its surplus or deficit for each fin8neial yur in accordancc with the r¢quir¢ments of Sections 394 and 395 and which otberwis¢ wmply with the requirements of the Companie$ Act 2006 relating to financial ststemenis, so far as applicable to ihe clwritabl¢ company. (b) Th¢ not¢5 form part of ths¢ financial statemtttts Page 7 eontlnued... 31SfAuGU￿ 2fj21 Pa8e 8 srocKS GREEIY PRHCHOOL NOTES TO THE FINANCIAL sfATEMENf6 For The Ye*r Ended 31 August 2021 STATUTORY INFORMATION Stocks Green Pre-school coA8titutcs a charitsble ¢ompaDy, limited by guaratrte4 r¢gisRred in Ettgland thd Wale5. The comparty's regtstcred number, registercd charity t)wnb¢r and registered office addtess be found iti th¢ Report of the Tnhste¢$. ACCOUNllNG POLICIES Basu of preparing the fiwinclal 8tatements Th¢ finartrial stattments of the charitsbk company. ￿1)ich is a public benefii entity under FRS 102, have been prepared in a¢¢ordance Thith the Charities SORP (FRS 102) ,AC¢oullti￿ ond Reporting by Chariti¢s: Statement of Recommended Practi¢¢ applicablc to charities preparin8 th¢ir ac¢ounts in accordAn¢¢ with thc Financial Reporting Standatd applicable in the UK and Rcpublic of Ireland IFRS 1021 (efferfive l Janugry 2019),, Finan¢i81 Reporting Standard 102 Tr Fin8n¢ial R¢p)rting Standard applicable in the UK and Republie of Ireland, and th¢ Companies ALt 2006. The fIn￿¢781 stthments have been prepared ulld¢r the historical ¢ost Ther¢ is material unc¢Jtsinty re8arding going ¢oneem as at ¢ith¢r the balance sh¢¢t date or the Si￿1￿8 date of the fjnaTJcial ststemertts. All income is recognised in th¢ Staiernent of Financial Activities. net of dtsc0Ut￿ artd VAT, on¢e the charity has enlitlement to the fvnds, li is probable that the income ￿1] be rec¢iv¢d athd the amount can be measured reliably. Wiere funds r¢¢¢ived relaie lo a sp¢¢ific school terni or year, income is recognised evenly over the pertod to which it relates. Gront income is r¢¢ognised in the Statem¢nt of Financial Activities evenly over th¢ period to which thry r¢]ot¢ under the p¢rfomwice model. Expenditure Liibilities arc recognised as expenditure as soon as there is & le8d or constn￿tive obligation ¢ommittin8 the chority to that expenditurE it is probabl¢ that a trdnsfer of economi¢ b¢nefits wll b¢ r¢quir¢d in settlement and the amount of the obligatlOD can be ￿¢￿s￿red reliably. Expenditure is account¢d for on accruals basis and has been ciwifi¢d under headings th￿ aggre8at¢ all ¢ost related to the c8t¢gory. Where costs ¢annot be directly atiributed to partiC￿lAr h¢adings th¢y have been allocated to a¢tivities on a basis ¢onsisTeiii with the use of resource5. Tallgible fixed •s$ets Individu￿ fixed a55¢ts c05ting £1,000 or mor¢ are capitslised #t C05t. A8sets are regularly r¢viewed for impairnient and any impairment 1055e5 are included with the annua] for depreciation In the year the imp8irnient is id¢ntified. Tangible ass¢ts ar¢ stated at cost les$ depreciation. Depreciation is provided at rat¢5 calculated to ￿lte OIT the cost less ¢stimated residual value of each gsset over its ¢xpected useful life, as follo￿.. Freehold prop¢rty Improv¢m¢nts 10 property Straight lin¢ over 20 yeaTS Straight line over 5 years Tasatio The charity is ¢xempt from corpoMAon tsxon its Ch￿Itable a¢tivitiC5. FuDd 4tCOllDting Unrcstricted funds can be used in a¢¢ordance with the ¢harit4bl¢ objectives at th¢ discretion of the In￿te¢s. Restri¢ted funds only b¢ ￿￿ed for particular restricted purpos¢$ within the obj¢¢ts of the ¢harhy. R¢stridions arise wkn specified by the donor or when fijnds are r4is¢d for particular restrict¢d purp05eS. Pog¢ 9 continued... FOR THE Y£ARENDED31SI AUGusf21111 173 2W20 108 65.422 JiS011 8&391 65.422 Page io srocKS GREEN PRE-SCHOOL NOTES TO THE FINANCIAL sfATEMENTS- coDttllu¢d For The Ye*r EDded 31 2021 CHAIUTABLE A￿1V￿rIEs COSTS Direct Costs Support Costs Tota]$ Pr¢-Schwl 80.185 AU03 96J88 NET INCOMEI(EXPENDftURE) Net itwmellexpendiThre) is stat¢d dfter char8in81(¢rediting): 2021 2020 tkpreeiation- owned assets 1,667 1,667 incomelexpenditurè is stated after Accounting for independent ¢xaminerfs retlluneration. Indq)endent exatninevs r¢mulleration for the ye8r to 3110812021 knalled £960 {2020.. £960) in r¢5pe¢t of the ind¢pend¢nt ¢xarnil￿tiOn and £821 (2020.. £821) in res￿ of payroll Pro￿$S1ft8 servitts. TRUSTEES, REMUNERATION AND BENEFITS Th¢r¢ were no truste¢s' remuneration or other benefits for the year ended 31 August 2021 tjor for the year ended 31 August 2020. Tn￿te￿, exp¢Dse5 Th￿¢ were no ￿$1¢es, expewes paid for the year ¢nded 31 August 2021 nor for the year ended 31 August 2020. srAFF COSTS 1021 2020 wag￿ and salaries Socia] 5¢¢Urity costs Other pension ￿sts 7&692 63,587 9.271 841 77ffj99 73.699 The averag¢ monthty rtumber of employees durin8 th¢ year wis &q follows: 2021 2020 Sch(x)I stsff No employees received emoluments excess of£60,000. Page 11 continwl... STOCKS CREEN PRUCHOOL NOTES TO THE FINANCIAL STATEMENTS- fonliDued Ffyr The Ye#r Ended 31 August 21121 TANGIBLE FIXED A&SETS Building improvements (88Td¢n) ImproY¢m¢nts Frtthold property property Tota]s co At I Septemb¢r 2020 and 31 A￿gUSt 2021 20,IXIO 29080 3J37 53317 DEPRECIATIO Al I September 2020 Charge foryear 13,417 1,000 29WI 1001 667 45J98 1,667 At 31 August 2021 14A17 29J80 2h68 46.965 NET BOOK VALUE At 31 Augusi 2021 5J83 669 6252 31 Au8USt 2020 6.583 1,336 7,919 ii. DEFfoRS: AMOUNIS FALLING DUE WITHIIY ONE YEAR 2021 2020 Pr¢payments owued ittcome 198 12. CREDITORS: AMOUNTS FALLING DUE wrrHtN ONE YEAR 21121 2020 Other creditors ACCn￿lS and deferred in¢om¢ 619 1241 554 1.261 1,815 13. MOVEMENf IN FUNDS Net movement in fimds At 31.8.21 At 1.9.20 Unrestricted funds G¢n¢ral fvnd Building r¢pla¢ement fund Building irnPTovement thnd 47.664 40.000 4,952 22ffi20 70284 4O,111)0 3,952 (1000) 92ffj16 21ffi2 114236 TOTAL FUNDS 92,616 11,6211 114,236 Page 12 continued... STOCKS GREEN P￿scHOOL N(yfFS TO THE FINANCIAL STATEMENfs- eonthiu¢d For The Yur EDded 31 A￿%￿5¢ 2021 13. MOVEMENT IN FUNDS- ¢ontinued Net mov¢m¢nt in funds, iti¢luded in the above ar¢ as follows". IKomin8 resgvr¢es Re5ourctg expended Mov¢ment in fimds Unre#tricted General fvnd Building improvement fiuhd 118J22 (96,202) {1000) 22ffj20 {I,ooD) 118322 (972112) 21,620 TOTAL FUNDS IiV22 {97.202) 21,620 Comparntives f&r movejntnt in Net At 31.8.20 At 1.9.19 in ffijnds Uare5tricted T￿￿d5 General ￿rtd Buildrng replac¢metht fimd Buildin8 improvernem fund 49,813 40,000 5.952 (2.149) 47.664 40,000 4,952 (1.000) 95.765 (3,149) 92,616 TOTAL FUNDS 95,765 (3.149) 92.616 Comparatrv¢ net movement in funds, included in th¢ above are as follows.. Jncomin8 R¢soLWCts Mov¢m¢nt expended in fimds Uttre5tricted funds Gene￿ fimd Building improv¢m¢nt fuhd 91.494 (93.643) (1.000) (2,149) (1,000) 91,494 {94.643) (3,149) TofAL FUNDS 91,494 {94.643} (3,149) PJg¢ 13 continued... OCKS GREKN PRE￿CHooL NOTES TO THE FINANCIAL STATEMENTS- ¢ontinued For The Ye4r Ended 31 Amguit 2021 13. MOVEMENT IN FUNDS • tontllllled A current year 12 month5 and prioryear 12 month5 cornbin¢d position is as follow3: Net mov¢m¢nt in fimds At 31.8.21 At 1.9.19 UDrestrie¢ed funth Gener&1 fund Buildiog replacement fund Buildi￿8 improvement fund 49,813 40,000 5,952 20,471 70.284 40.000 3,952 (2,000) 95,765 18,471 114,236 TOTAL FUNDS 95,765 18,471 114.236 A ¢urrent year 12 months and prior Ye￿ 12 mortths combined net movement in fvnds. in the above ar¢ as follows.. Jncoming resou￿¢3 Resources expendcd Mov¢ment in fimds Unrestrlcted G¢D¢Tal fund Building itllprovement fund 210J16 (189,845) 12,000) 20,471 (2,000) 210,316 (191.845) 18,471 TOTAL FUNDS 210,316 (191,845) 18.471 The building improvement fillKI arises ￿ a result of a non-refvndable capital 8rant r¢¢¢ived durin8 the year to 31 August 2012. The building replacement fijnd is for the provisiott of a n¢w building the curyent orte 15 no longer frt for purpose. 14. RELATED PARTY DISCLOSURES There w¢r¢ no related party trans8¢tions for the year ended 31 August 2021. Page 14 REGISTERED COMPANY NUMBER: 061151213 {ED¥laDd and Walu) REGISTERED CHARITY NUMBER: 1118154 REPORT OF THE TRUSTEES AND UNAUDITED FINANCtAL sfATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021 FOR STOCKS GREEN PRWHOOL STOCIL8 GREEN PRWHOOL CoNTE￿[S OF THE FINANCIAL STATEMENTS The Yur Ended 31 2011 Pag¢ Report o(tb¢ Trnste Independttt( E￿mIner'S Report Stitement ofKnancial A¢tivitie5 B4lane• Sheet Note5 to the Fi￿#￿¢]•1 Stat•m)ents 9 to 14 STOCKS GREEN PRE4CHOOL (REGisfERED NUMBER: 06051213) REPORT OF THE TRVSTEES ForThe Year Ended 31 August 2021 The tN$tee$ who ar¢ a150 directors of the charity for the pwN)ses of th¢ Companies Act 2006. present th¢ir report with the finoncial sthtements of th¢ ¢harity for th¢ year ended 31 August 2021. The tN$t¢es have adopted the provisions of Accounting and Reporting by Chariti¢s.' Statement of R￿0MMended Pwti¢e applicable to Charities preparing their a¢￿￿￿ts in accordance with th¢ FinAt)cial Reporting Standard appli¢abl¢ in the UK and Republic of Iteland (FRS 102) (effective l January 2019). OWTIVES AI¥D ACTIVITIES ObJ¢tlives and •etlvities The company's objectives ar¢ to advance the ¢du¢ation of ¢hildren beltsw eompulsory school age by provtdin8 saf¢ and ti$￿¥ group play Tn which parents hav¢ the ri8h¢ to tske p#rL e￿ouraging other ¢twitable activiti¢s through which Imreiits nwy help the ehildr¢n and furtherin8 th¢ aims of the Prtrxhool Learning Allia￿8. The wmpany's wtiwtie5 in rel&tiOD to these objective5 are to provid¢ ac¢ornllM)datIo￿ ¢quipm¢nt and stat?. rnise nKiney to pay for the Mmpany's aCtI￿tte$. rnak¢ such payments as sljall be necessry; fix and collect fe¢s payabl¢ in ￿SpeCt of ¢hildr¢t) attending groups run by the ¢ompany,' wntrol adTnission of children to sessions and if appropriat¢ require parents to withdraw them and to be a memb¢T of the Prtrschool I%￿nIng Alliartt. Publie benefit The trLLSte¢s ¢onsider that the ¢htirity 15 a publtc benefit entity. They have complied with the duty in section 17 (5) of the 2011 ChaTitres Aet ￿ have due regard to thc Chariti¢s Commission's guidan¢t on Publi¢ Benefit when developing and implomenting the charttys objects arA atms. (See Objectives And A¢tivitAes above). ACHIEVEMEI¥T AND PERFORMANCK There was a surplus for the year amounttng tts £21.620 (2020: deficit of £3.149) wthich has directty impa¢ted th¢ General Fund. During the year, no donations wer¢ yeceived12020'. £Nil). Due to the d¢fLCjt in the prioryear. the tr￿tee$ continue to recognise th¢ need for ongoing )lJnding 2nd fi￿1rAising a¢tiviti¢s. 5eYernl fixed assets hay¢ come trj th¢ end of th¢iT ¢Stimated usefi]I lif¢ and are ts)w shown in the flnancial ststem¢nts as Ily depreci8t¢d. The will ensure that th¢se remain fit for purpose or will othenvise inv¢st in repl&cments for thes¢ assets. Inveskn¢nt h&s been made in improvernents to property in th¢ yearto ensure the ¢hority remain5 b¢# abl¢ to c￿er to the ne¢ds of both its own staff and the children in its Care. The trustees remain ¢onmiitted to improving the quality of pr¢-s¢hool edueation the charity provides and ¢ontinue to make any n¢ttssary inv¢stments of the ¢hgrity'$ resou￿¢5 in order to ￿hl¢ve this. The charity 1$ d¢pendent (trD par¢nts in the community choosing to bring their childretj for pr￿schOol edw￿L0n. aDd as such th¢ trustees consider it of vithl imSM)rtat)¢¢ to retain ¥ strong reputation arKI a ¢105e relationship with thc community it serves. Therefore, while a surplus was experienced in the year which is in line with the aims of the charity's reseTves policy, th¢ charity has cottiinued ¢0 invest in its futur¢ a¢iivities and is r¢¢eivitig the ben¢fii of such past investments. FINANCIAL REVIEW PrincipY41 funding wureos #nd txpendlturt The companys principal sour¢es of income ar¢ government r￿ding. fees from parents and fi￿d￿lsing ID the local commwiity. The main purpo$e5 of expendifttre in the year was to cover stthff salarie5 and tsainiDg, for building maint¢n￿￿E and forother tsperatin8 ¢osts. The8e ¢osts are dire¢tly 8tiributAble to the pre-schools operations. Page I STOCXS GREEN PRE4CHOOL OiEGISTERED NUMBKR: 06051213) REPORT OF THE TRVSTELS For Th¢ Year Ended 31 August 2021 FIIYANCIAL REVIEW Reserves po]ley The charity seeks to knld sufficient unretht¢d reserves to protKt against the effects of any utLfore5een variatioths in its in¢om¢ streams a5 part of * po]icy of good fllwcial mana8ement pra￿l¢e. The ¢hariry also intends to eventually replace the pre4chool building and has a Building Replacement Fund to this en& Currently charty ￿Tr1d$ unrestricted r¢serve5 totalliDg £114,236 {2020.. £92.616) and exp¢¢ts this io iDcre&%e in fi￿re period$ tt) levels sufftcient for the charity to hi¢v¢ its aforementioned intention5. The trustees rneet to discuss financial Inforn￿tion on¢e per pr¢-s¢hool tcrnh, 50 me¢t a total of six ttmes duriti% th¢ cowse of the financial year. srRUCTURE, COVERNANCE AND MANAGEMENT Governing document The charity i$ controlled by its 8oveming documen( a d¢¢d of ￿31. and constiftrtes a limit¢d eornpatty. limited by guhrinte4 as defm¢d by the Companies Act 2006. OrgaDisatlonal stnicture The day-to4Jay nloning of the school is managed by Amanda Jenrter. assisted by the sch￿1 staff and by #n ¢le¢ted ¢ommittee of parents. The appointed dire¢iors tsk¢ into consideration the guidart¢e from the Charity Commission aFy)ut public bet￿fi¢ and Mthat charity direGtor$ SI￿￿]d Consider in oTd¢r to show that their d)arity's aims are for the public benefit. Newdir¢ctors are invited to their P05Ltion by ￿kIng ¢umt parcnts of children at the pre-school to volunte¢r io take on rol¢ udjen a role becomes available. If app￿pritttc, a new director gets a Consultatio￿ with th¢ existing con)nhittee 41 th¢ tim¢ of their appointment. New d￿￿torS are mad¢ aware of their resp)n3ibilittes. adminiBtTativ¢ procedur¢s and the objectives of the ¢harity. The directors hav¢ assessed the major risks to which the ￿Mp#tty is exposed and consider that thcrc are 5uffici¢nt safegu￿d$ in pla¢e to mitigate thos¢ risks. Rtsk M￿ag¢￿ent The lrn$t¢es have a duty lo Adenlify and r¢Yiew th£ risks to whi¢h the Charity is exposed and to ¢nswe appropriats ontrols arc ID place to provide t¢asonabl¢ assurdnee against fraud and error. The trustees have ¢nsured that su¢h controls are in place, and consid¢r that the charity has minimal exposure to price risL credit risk liquidsty risk and cash flow risk. REFERENCE AND ADMINISTRATIVE DETAILS R¢gisttred Company Dvmber 06051213 (Etwand aThJ Wales) Regtstered Chxrlty 1118154 R¢g5slered offi¢e Leiglj Ro Hildentrx)rnigh Tonbridgc Kent TNII 9AE Pag¢ 2 srocKS GREEN PRMCHOOL (REGISTERED NUMBEK. 06fj51213) REPORT OF THE TRUSTEES For The Year Ended 31 Augus121121 Trust¢es Tim C(￿per (re$igtt¢d 22.9.20) Joanne Tall¢nt (resigned 22.920) Emma Phetkul Clare Walsh {resigrted 22.9.20) Emm4 Wheeler Charlotte Sinclair lappoinied 22.9.20) Penny Pilbeam (appointed 22.9.20) Anna Homewood (appoint¢d 22.9.20) Hannah Hewish (appointed 22.9.20) Emrna Hancock {llppointed 22.9.20) Georsiana Cooper (appointed 22.9.20) lttdependtnt Ex•miller Hild¢n Patk AccouDtaThts Limitsd Hilden Park Hous¢ 79 Tonbridge iioad Hildenknrough Tonbridge Kent TNII 9BH BaDke Narwest Bank pl¢ High Str¢¢t Tonbridge Kent ThT9 IDE STATKME]Yr OF TRUSTEES, RESPONSIBILITIES The trt￿te¢S (who are also the dircctor5 of Siocks Grt¢n PrtthSGhool for th¢ pwposes of company law) are responsible foi preparing the Report of the Tn￿te¢S and the financial statements in accordance with applicable law and UDit¢d Kingdom A¢¢ountirtg Standards {Unit¢d Kingdom Generally A¢¢¢pted Accounting Pra¢ti¢e). Comparty law requitrs thc trustees to pr¢par¢ financial Statements for ¢a¢h finattcial year which give a trn¢ tair view of th¢ state of affairs of the charitable Company and of th¢ it)¢oming resources and appli¢*ion of re50urce5, including the income and expendi¢w¢. of the ehtritable company for that period. In preparing ity)s¢ finaDcial stst¢m¢nts, the In￿￿¢$ are reqUi￿d to sele¢t suitable accountin8 poli¢ies and then apply th¢m ¢on$ist¢ntty' observe the methods and prinriples in the Charity SOPP,. nvdke J￿dStM¢nts and estimatC5 that gre reasonablc and prudenl ptypare the financial $tat¢ments on the going concern basis uoless it 15 inappropriat¢ to presume that th¢ dwitable company will continue bu$in&8s. The ttustees are r¢sF¥)nsibl¢ for k¢¢ping proper acwunting r¢¢ords which diselose with reasonable at ry time the finan¢ial position of the charitable company and to enable them to ejjsure that the fJllaTrcial Statements ¢omply with th¢ Companies Act 2006. They are a150 responsible for safegu8rdin8 the assets of the charitgbl¢ ¢ompany omd hence for taking rea8onable ￿epS for the prevention at)d detection of fraLtd and other irregularities. Page 3 STOCKS CREEN PRE-SCHOOL IREGISTERED NU￿lL. IJ6051213) REPORT OF THE TRUSTELS FOR THE YEAR ENDED 31sr AUGUST 2021 This report b¢en prep￿￿ in Accord￿ with thc sp￿la1 provisions of Part 15 of the Compatiies Act 2006 relatiD8 to small companies. Apprtsved by order of the board of on........ .. ....... . . signed on its Ixhaif by.. Page 4 tNDEPENDE]YT EXAMINER'S REPORT TO THE TRUSTEES OF STOCKS GREEN PR￿HOOL {REGISTERED NUMBEIL. 116051213) IndependeDt examlner's Teport to the trn8tees of Stotks GreeD Prt-sthool {'¢he Cowy.) J report to the tharity ¢nths on my examination of the 9cco￿ts ofth¢ Company for the ye¥¢nded 31 Augu￿ 2021. Responslbllities b4sis Orre￿)rt As the ¢harity'5 trllstees of the Company land also its dir¢¢tors foT the purw>s¢s of company law) you are r¢spoftsibl¢ for the preparaiion of the ac￿unts in a¢¢ordance with the requirements of th¢ CoAnp8nie5 Ad 2006 Cthe 2006 Ace). Havin8 satisfied myself th&t the accounts of th¢ Company are rquir¢d to be audited UDd¢r Part 16 of the 2006 A and are eligible for independent examination, I rerA)rt in r¢spe¢t of my examination of your charity's accow?ts as Carried out under section 145 of the Charitieg Act 2011 (Ihe 2011 Ace). In Carrying out my examination I have followed the Directions givcn by the Charity Commission w)d¢r section 145(5) (b} of the 2011 At Independent ex&EtiiDer's stltemellt I have compl¢ted my examination. I confirm that M mattets have come to my attentKon ill wrllw¢*ion with th¢ examination giving me caw¢ to believe.. accounting rt¢ords w¢r¢ not kept tn resp¢d of the Company as requir¢d by section 386 of th¢ 2006 Act. or the a¢Gounts do not a¢¢ord with those r¢cords: or the accouots do not comply with the accounting requirements of sertion 396 of the 2006 Act other than any irementthat the ac¢ounts give a irue and fair viewwhich is not a matter considered os part of an independent ¢xatllii]ation' or the acwunts have not been prepared in accordan¢¢ the methods and pritKiples of the St•temEnt of RKomm¢nd¢d Practice for accounting and reporting by charities {appli¢able tt> charitics preparing their ac¢ount$ ill 8ceordance with the Financial R¢portinE St8Ddard appltcabk in the UK and Republi¢ of Ireland (FRS 102)). I have ￿ conc¢rns and h￿¢ ￿me aeross no other mattet5 in connection with the ￿MinatiOn to which attention should b¢ drnwi in this report in otderto enable a proper uttdcrstatsding of thc accounts to be rea¢hed. Paul Ch¢wt¢r ICAEW Hilden Park AC￿￿ntsnts Limited Hilden PaTk Hous¢ 79 Tonbridge Road Hildenb)rough Tonbridge Kent TNII 9BH P#g¢ 5 STOCKS GREEN PRE4CHOOL srATEMENT OF FINANCIAL ACTIVITIES For Tlje Year Ended 31 Auxust 2021 2021 Unrestricted futsds 2020 Notes INCOME AND ENDOWMEIYTS FROM ChAritAble hctlvllles Pr¢-School 115,811 88,391 h¢r tradin8 activiti¢s Investment iMorne 2.995 108 To¢il lJ8022 91,494 EXPENDITURE ON R&ising funds 214 Chsrhablt Activili¢s Pre-sci￿01 96,988 93.776 Total 97,202 94.643 NET INCOMEI(EXPENDrruRE) 21,620 (3,149) RECONCILIATION OF FUNDS Total fund$ brought forward 92ffj16 95,765 TOTAL FUNDS CARRIED FORWARD 114236 92,616 CONTINUING OPERATIONS Ail incoming resources and resoujxes expended arise from contimiing a¢tiviti¢s and ther¢ are no gains or losses other than those thown above. The notes fom p4rt of these slalements Page 6 STOCKS CREEN PRE4CHOOL (REGISTERED NUMBER: 06(151213} BALANCE SHEET 31 August 2021 2•21 Unrtserieted 2020 Totsl Notes FIXED ASSETS Tangible ￿ets 10 6352 7,919 CURRENf ASSETS Debiors Cash at bonk and in ljand IY8 109,640 86,512 109044 86,512 CREDITORS Amowits fAIIiti8 due within one year 12 {1,860} (1.815) NET CURREiYT ￿￿ETs 1117J84 84,697 TOTAL ASSETS LESS CURRENr LIABILITIES 114336 92.616 NET ASSETS 114,236 92.616 13 Utr¢strirt¢d fvnds 114.236 92.616 TOTAL FUNDS 114236 92,616 The ¢lwitabl¢ company is entitl¢d to exemption from audit under s¢￿tort 477 of th¢ Companies Act 2¢)06 for thc year ended 31 August 2021. Th¢ members have not required the company to obtain an audit of its final￿1#] stat¢ments for the year ended 31 August 2021 in ac¢ordaThce with Section 476 of the Companies Act 2006. The trwstees acknowledge their responsibilities for (ft) ensuring that the ¢hart¢able company keeps accountin8 records that comply with S¢ctiolls 386 and 387 of the Companie5 Aet 2006 •)d prwrin8 fJnan¢ial statements ￿]Ch give a true and fair view of the stat¢ of affatf5 of the charitable company at the end of each financial year thd of its surplus or deficit for each fin8neial yur in accordancc with the r¢quir¢ments of Sections 394 and 395 and which otberwis¢ wmply with the requirements of the Companie$ Act 2006 relating to financial ststemenis, so far as applicable to ihe clwritabl¢ company. (b) Th¢ not¢5 form part of ths¢ financial statemtttts Page 7 eontlnued... 31SfAuGU￿ 2fj21 Pa8e 8 srocKS GREEIY PRHCHOOL NOTES TO THE FINANCIAL sfATEMENf6 For The Ye*r Ended 31 August 2021 STATUTORY INFORMATION Stocks Green Pre-school coA8titutcs a charitsble ¢ompaDy, limited by guaratrte4 r¢gisRred in Ettgland thd Wale5. The comparty's regtstcred number, registercd charity t)wnb¢r and registered office addtess be found iti th¢ Report of the Tnhste¢$. ACCOUNllNG POLICIES Basu of preparing the fiwinclal 8tatements Th¢ finartrial stattments of the charitsbk company. ￿1)ich is a public benefii entity under FRS 102, have been prepared in a¢¢ordance Thith the Charities SORP (FRS 102) ,AC¢oullti￿ ond Reporting by Chariti¢s: Statement of Recommended Practi¢¢ applicablc to charities preparin8 th¢ir ac¢ounts in accordAn¢¢ with thc Financial Reporting Standatd applicable in the UK and Rcpublic of Ireland IFRS 1021 (efferfive l Janugry 2019),, Finan¢i81 Reporting Standard 102 Tr Fin8n¢ial R¢p)rting Standard applicable in the UK and Republie of Ireland, and th¢ Companies ALt 2006. The fIn￿¢781 stthments have been prepared ulld¢r the historical ¢ost Ther¢ is material unc¢Jtsinty re8arding going ¢oneem as at ¢ith¢r the balance sh¢¢t date or the Si￿1￿8 date of the fjnaTJcial ststemertts. All income is recognised in th¢ Staiernent of Financial Activities. net of dtsc0Ut￿ artd VAT, on¢e the charity has enlitlement to the fvnds, li is probable that the income ￿1] be rec¢iv¢d athd the amount can be measured reliably. Wiere funds r¢¢¢ived relaie lo a sp¢¢ific school terni or year, income is recognised evenly over the pertod to which it relates. Gront income is r¢¢ognised in the Statem¢nt of Financial Activities evenly over th¢ period to which thry r¢]ot¢ under the p¢rfomwice model. Expenditure Liibilities arc recognised as expenditure as soon as there is & le8d or constn￿tive obligation ¢ommittin8 the chority to that expenditurE it is probabl¢ that a trdnsfer of economi¢ b¢nefits wll b¢ r¢quir¢d in settlement and the amount of the obligatlOD can be ￿¢￿s￿red reliably. Expenditure is account¢d for on accruals basis and has been ciwifi¢d under headings th￿ aggre8at¢ all ¢ost related to the c8t¢gory. Where costs ¢annot be directly atiributed to partiC￿lAr h¢adings th¢y have been allocated to a¢tivities on a basis ¢onsisTeiii with the use of resource5. Tallgible fixed •s$ets Individu￿ fixed a55¢ts c05ting £1,000 or mor¢ are capitslised #t C05t. A8sets are regularly r¢viewed for impairnient and any impairment 1055e5 are included with the annua] for depreciation In the year the imp8irnient is id¢ntified. Tangible ass¢ts ar¢ stated at cost les$ depreciation. Depreciation is provided at rat¢5 calculated to ￿lte OIT the cost less ¢stimated residual value of each gsset over its ¢xpected useful life, as follo￿.. Freehold prop¢rty Improv¢m¢nts 10 property Straight lin¢ over 20 yeaTS Straight line over 5 years Tasatio The charity is ¢xempt from corpoMAon tsxon its Ch￿Itable a¢tivitiC5. FuDd 4tCOllDting Unrcstricted funds can be used in a¢¢ordance with the ¢harit4bl¢ objectives at th¢ discretion of the In￿te¢s. Restri¢ted funds only b¢ ￿￿ed for particular restricted purpos¢$ within the obj¢¢ts of the ¢harhy. R¢stridions arise wkn specified by the donor or when fijnds are r4is¢d for particular restrict¢d purp05eS. Pog¢ 9 continued... FOR THE Y£ARENDED31SI AUGusf21111 173 2W20 108 65.422 JiS011 8&391 65.422 Page io srocKS GREEN PRE-SCHOOL NOTES TO THE FINANCIAL sfATEMENTS- coDttllu¢d For The Ye*r EDded 31 2021 CHAIUTABLE A￿1V￿rIEs COSTS Direct Costs Support Costs Tota]$ Pr¢-Schwl 80.185 AU03 96J88 NET INCOMEI(EXPENDftURE) Net itwmellexpendiThre) is stat¢d dfter char8in81(¢rediting): 2021 2020 tkpreeiation- owned assets 1,667 1,667 incomelexpenditurè is stated after Accounting for independent ¢xaminerfs retlluneration. Indq)endent exatninevs r¢mulleration for the ye8r to 3110812021 knalled £960 {2020.. £960) in r¢5pe¢t of the ind¢pend¢nt ¢xarnil￿tiOn and £821 (2020.. £821) in res￿ of payroll Pro￿$S1ft8 servitts. TRUSTEES, REMUNERATION AND BENEFITS Th¢r¢ were no truste¢s' remuneration or other benefits for the year ended 31 August 2021 tjor for the year ended 31 August 2020. Tn￿te￿, exp¢Dse5 Th￿¢ were no ￿$1¢es, expewes paid for the year ¢nded 31 August 2021 nor for the year ended 31 August 2020. srAFF COSTS 1021 2020 wag￿ and salaries Socia] 5¢¢Urity costs Other pension ￿sts 7&692 63,587 9.271 841 77ffj99 73.699 The averag¢ monthty rtumber of employees durin8 th¢ year wis &q follows: 2021 2020 Sch(x)I stsff No employees received emoluments excess of£60,000. Page 11 continwl... STOCKS CREEN PRUCHOOL NOTES TO THE FINANCIAL STATEMENTS- fonliDued Ffyr The Ye#r Ended 31 August 21121 TANGIBLE FIXED A&SETS Building improvements (88Td¢n) ImproY¢m¢nts Frtthold property property Tota]s co At I Septemb¢r 2020 and 31 A￿gUSt 2021 20,IXIO 29080 3J37 53317 DEPRECIATIO Al I September 2020 Charge foryear 13,417 1,000 29WI 1001 667 45J98 1,667 At 31 August 2021 14A17 29J80 2h68 46.965 NET BOOK VALUE At 31 Augusi 2021 5J83 669 6252 31 Au8USt 2020 6.583 1,336 7,919 ii. DEFfoRS: AMOUNIS FALLING DUE WITHIIY ONE YEAR 2021 2020 Pr¢payments owued ittcome 198 12. CREDITORS: AMOUNTS FALLING DUE wrrHtN ONE YEAR 21121 2020 Other creditors ACCn￿lS and deferred in¢om¢ 619 1241 554 1.261 1,815 13. MOVEMENf IN FUNDS Net movement in fimds At 31.8.21 At 1.9.20 Unrestricted funds G¢n¢ral fvnd Building r¢pla¢ement fund Building irnPTovement thnd 47.664 40.000 4,952 22ffi20 70284 4O,111)0 3,952 (1000) 92ffj16 21ffi2 114236 TOTAL FUNDS 92,616 11,6211 114,236 Page 12 continued... STOCKS GREEN P￿scHOOL N(yfFS TO THE FINANCIAL STATEMENfs- eonthiu¢d For The Yur EDded 31 A￿%￿5¢ 2021 13. MOVEMENT IN FUNDS- ¢ontinued Net mov¢m¢nt in funds, iti¢luded in the above ar¢ as follows". IKomin8 resgvr¢es Re5ourctg expended Mov¢ment in fimds Unre#tricted General fvnd Building improvement fiuhd 118J22 (96,202) {1000) 22ffj20 {I,ooD) 118322 (972112) 21,620 TOTAL FUNDS IiV22 {97.202) 21,620 Comparntives f&r movejntnt in Net At 31.8.20 At 1.9.19 in ffijnds Uare5tricted T￿￿d5 General ￿rtd Buildrng replac¢metht fimd Buildin8 improvernem fund 49,813 40,000 5.952 (2.149) 47.664 40,000 4,952 (1.000) 95.765 (3,149) 92,616 TOTAL FUNDS 95,765 (3.149) 92.616 Comparatrv¢ net movement in funds, included in th¢ above are as follows.. Jncomin8 R¢soLWCts Mov¢m¢nt expended in fimds Uttre5tricted funds Gene￿ fimd Building improv¢m¢nt fuhd 91.494 (93.643) (1.000) (2,149) (1,000) 91,494 {94.643) (3,149) TofAL FUNDS 91,494 {94.643} (3,149) PJg¢ 13 continued... OCKS GREKN PRE￿CHooL NOTES TO THE FINANCIAL STATEMENTS- ¢ontinued For The Ye4r Ended 31 Amguit 2021 13. MOVEMENT IN FUNDS • tontllllled A current year 12 month5 and prioryear 12 month5 cornbin¢d position is as follow3: Net mov¢m¢nt in fimds At 31.8.21 At 1.9.19 UDrestrie¢ed funth Gener&1 fund Buildiog replacement fund Buildi￿8 improvement fund 49,813 40,000 5,952 20,471 70.284 40.000 3,952 (2,000) 95,765 18,471 114,236 TOTAL FUNDS 95,765 18,471 114.236 A ¢urrent year 12 months and prior Ye￿ 12 mortths combined net movement in fvnds. in the above ar¢ as follows.. Jncoming resou￿¢3 Resources expendcd Mov¢ment in fimds Unrestrlcted G¢D¢Tal fund Building itllprovement fund 210J16 (189,845) 12,000) 20,471 (2,000) 210,316 (191.845) 18,471 TOTAL FUNDS 210,316 (191,845) 18.471 The building improvement fillKI arises ￿ a result of a non-refvndable capital 8rant r¢¢¢ived durin8 the year to 31 August 2012. The building replacement fijnd is for the provisiott of a n¢w building the curyent orte 15 no longer frt for purpose. 14. RELATED PARTY DISCLOSURES There w¢r¢ no related party trans8¢tions for the year ended 31 August 2021. Page 14