Northstead Community Pre-school Registered Charity Number.. 1123897 Finan¢sal Statements for the year ended 31 Au8USt 2022 NORTHSTEAD COMMUNITY PRE-SCHOOL Contents of the Flnanclal Statements for the Year Ended 31 AugLtst 2022 Page Charity Information Tru5tee5' Report Receipts and Payments Account Statement of Assets and Liabilities Note5 to the financial statements Report of the independent examiner ## **NORTHSTEAD COMMUNITY PRE-SCHOOL** ## **Charity Information as at 31[st] August 2022** **TRUSTEES:** Rachael Russell Amy Bradley Debbie Simms Debra Blackburn Emily Martin Sarah Almond **REGISTERED ADDRESS:** Northstead Community Pre-School Northstead Methodist Church Hall Givendale Road Scarborough North Yorkshire YO12 6LG **REGISTERED CHARITY NUMBER:** 1123897 **INDEPENDENT EXAMINER:** Michael Richmond FCCA Champleys Accountants Champleys Mews Market Place Pickering YO18 7AE **BANKERS:** Unity Trust Bank 4 Brindley Place Birmingham B1 2JB Page 1 NORTHSTEAD COMMUNITY PRE-SCHOOL Tru5tees' Report For the Year Ended 31 August 2022 The trustee5 present their report with the financial statements of the Charity for the yeaT ended 31 August 2022. OBJECTIVES AND AcfiviTIES OF THE CHARITY The principal objective ol the charity is to enhance the development of children under school age, to provide appropriate play and education facilities, to encourage parents/prirnary carers to partake in the group èctivities and to ensure all children and families are welcome regardless or race. religion, statu5 and abilitv. PUBLIC BENEFIT The trustee5 have had due regard to Public Benefit 8uidance published by the Charities Commission. North5tead Community Pre-school'5 provi510n of day nursery and pre-school playgroup activities lor local children is a great benefit to both local children and their parent5. Furthermore. thè educational benefit5 are apparent to local schools and the Beneral communitv. STRucfuRE, GOVERNANCEAND MANAGEMENT Northsteèd Community Pre-school is an unincorporated As50Clation and its trustees are elected in committee meeting5. The comrnittee consists of a chair, secretary and treasurer with between two and nine additional elected members. Paid committee members, if any, can not vote. REVIEW OF THE DEVELOPMENT, ACTIVITIES AND ACHIEVEMENTS During the year, the charity has continued to provide a day nursery and pre-school playgroup to local children under school age. OVERALL FINANCIAL POSITION The detail of the Receipts and Payrnents lor the year can be found on page five . The operating deficit for the unrestricted fund wa5 £652. Further detail of the overall incorne and expenditure together with the statement ol Assets and Liabilities can be found on pages six and seven. RISK MANAGEMENT The organisation has policie5 and procedure5 in place to reduce the risks to the charity, it's staff and members lin terms of safeguarding, fraud, error and claimsl to an acceptable operating level. TRUSTEES The trustee5 during the period under review were.. Rachael Russell Amy Bradley Maggie Duncan Debbie Simms Debra Slackburn Tracy Johnson-Hu8hes Iresi8ned 301121221 (appointed 091111211 (appointed 09111/21- resigned 03105120231 Page 2 NORTHSTEAD COMMUNITY PRE.SCHOOL Trustees, Report For the Year Ended 31 August 2022 STATEMENT OF TRUSTEE'S RESPONSIBIUTIES Law requires trustees to prepare financial Statements for each financial period which give a true and fair view of the state ol affairs of the charity at the end of the financial year and of the surplus or deficit for thar year. In preparing the financial statement5 the Trustee5 are required ro.. Select suitable accounting policies and then apply them consi5tentlv.' Make judgements and estimates that are reasonable and prudent.. State whether applicable accounting standards have been followed subject to any material departures disclosed and explained in the financial statements. and Prepare the accounts on the going concern basis unless it Is inappropriate to presume that rhe Charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the account5 cornply with the Charities Act 2011. They are also re5POn5ible for safeguarding the assets of the charity and hence lor taklng reasonable steps for the prevention and detection of fraud and other irregularities. ON BEHALF OFTHETRUSTEES.. Rachael Russell 9 May 2023 Page 3 NORTHSTEAD COMMUNITY PRE-SCHOOL Receipts and Payments Account for the year ended 31 August 2022 Restricted Unrestricted 2022 Total Fund5 Funds Fund5 NOTE 2021 RECEIPTS: NYCC fundin8 Parental fees Other receipts Other grant5 Outings and trips HMRC employment allowance Interest received 78.827 18,245 1,577 7,560 78,827 18,245 1,577 7,560 92,691 13,811 10,887 9,707 2,501 3.122 18 3,122 18 109.349 109.349 129,597 PAYMENTS: Rent and c05t of premises Wages and Nl costs Equipment Activities and play materials Admin, IT and stationery costs Insurance Refreshments Examination fees Staff trainin8 Covid grant expenditure Accountancy lees Bookkeeping fees Miscellaneou5 expenses Bad debts 6,408 77,059 2,724 3.115 1.327 770 658 6,408 77,059 2.724 3.115 1,327 770 658 6.688 94.286 2,085 1,434 1,930 758 920 275 455 455 231 3.045 875 5,584 2,194 8.832 875 5,584 2.194 8,832 5,446 3.433 iio,ooi iio.ooi 120,531 Net IOut8oingl/lncoming Resources for the year 16521 16521 9,066 Cash funds brought forward ai i September 2021 18,521 18,521 9.455 Cash funds carried forward at 31 August 2022 17,869 17,869 18,521 Page 4 NORTHSTEAD COMMUNITY PRE-SCHOOL Statement of As5et5 and Liabilitles at 31 Au8U5t 2022 NOTE 2022 2021 CASH FUNDS Cash at Bank and in Hand 17,869 17,869 18.521 18.521 OTHER ASSETS Trade Debtors 655 655 LIABILITIES Trade credltors Credit card 2022 Atcourntancy fees 2022 Independent examination fees 951 189 1,800 300 300 3.240 300 Approved by the btsard of Trustees on and si8ned on its behalf by'.- Debra Blackburn 9 May 2023 Page 5 NORTHSTEAD COMMUNITY PRE-SCHOOL Notes to the Financial Statements for the year ended 31 August 2022 ACCOUNTING POLICIES B3515 of Accounting.. The Trustees have taken advantage of the Charities Act 2011 and prepared the accounts on a Receipts and Payments basis. The presentation currency is £ Sterling. Turnover: Turnover represents government funding and p3rental fees received for the provision of childcare. Other Receipts 2022 2021 Donations Late payment credit ch3r8es 1,560 17 1,577 10,887 Other Grants 2022 2021 NYCC deprivation and Inclusion funding Covid winter Support 5.619 3,115 973 EYPP Apprenticeship grant EY2 funding I,ooD 6,560 7,560 9,707 Equipment 2022 2021 Sen50ry education Pick up and count tub Den Flixton sawmill Teal kiddiwash Decking Mud kitchen 2 x new laptops Printer All other small item5 470 394 191 512 174 1,186 420 858 260 344 2,724 2.085 Page 6 ## **NORTHSTEAD COMMUNITY PRE-SCHOOL** ## **Independent Examiners Report for the year ended 31[st] August 2022** I report on the accounts of Northstead Community Pre-School for the year ended 31[st] August 2022, which are set out on pages four to six. ## **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 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. ## It is my responsibility to: - examine the accounts under section 145 of the Charities Act; - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and - to state whether particular matters have come to my attention. ## **Basis of the Independent Examiner’s Report** My examination was carried out in accordance with the 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 connection with 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 accounting records in accordance with section 130 of the Charities Act; and - • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities 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. Michael Richmond FCCA BA (Hons) MAAT Champleys Accountants Champleys Mews, Market Place, Pickering YO18 7AE 31[st] May 2023 Page 7