Trustees. Annual Report for the period (oMMON Period start date PenTrJ end date From To Section A Reference and administration details Charity name WINSHILL PRE-SCHOOL Other names charity is known by Registered charity number (if any) 1125373 Charity's principal address TOWER VIEW PRIMARY SCHOOL VANCOUVER DRIVE WINSHILL, BURTON ON TRENT Postcodo DE1S OEZ Names of the charity trustees who manage the charity Trusteg narne Oate8 act•d if not for whol• ear Offi¢0 lif any) Name of per8on lor body) èntitled olnt trustee Ifan AGNES EASTON SAMANTHA HOUGH KERRY HOBSON LYNN BARKER JOSIE FARRELLY SECRETARY JENNIFER KENNY APPOINTED 10.05.22 10 12 13 14 15 16 17 18 19 20 Names of the trustees for the charity, if any, (for example, any custodian trustees) Name Dates acted if not for whole ear TAR Mafch 2012
Names and address•s of advSgers (Optional inforniath>n) of adviser Name Addrn88 Name of chlof •x•¢utlve or nam of 8•nlor Staff Mem1 Iopknal InfomMOon) Section B Structure, overnance and mana ement Daxrlptlon of tho charlty's tru8ts DEED OF TRUST Typo of govemlng document leg IrLlSI ueeo. conslitlltionl How the charity 1$ constittrted LIMITED COMPANY i ea trust asso.iaiion con)paii!I Tru8t8e 8election methods ' eo appoinied by. elected by I ELECTED Addltlonal gov•manu IS•u (Optlonal Infomiallon) You may choose to Indude addltlonal infomiation, whar• relevant, about: pollcle8 and wocedur88 adopted for the induction arKI training of tru8tee8; the chortiy'8 organi8ational Strudure and any bvider netrlvork with which the tharity work8: relatlon8hlp wlth any related partles., trustees. consideration of major rlsks and the system and procedures to manage them. Section C Ob"ectives and activities TO ENHANCE THE DEVELOPMENT AND EDUCATION OF CHILDREN PRIMARILY UNDER THE STATUTORY SCHOOL AGE BY ENCOURAGING PARENTS TO UNDERSTAND AND PROVIDE FOR THE NEEDS OF ThEIR CHILDREN THROUGH COMMUNITh GROUPS AND BY OFFERING APPROPRIATE PLAY, EDUCATION AND CARE FACILITIES. Summary of the objects of the charlty set out In Its govemlng document TAR Marth 2012
Summary ofthe maln actlvltles undertaken for the public beneflt In relatlon to these objects (Include wlthln th18 8eCtlon the statutory declaratlon that trust808 havo had regard to the guldan¢• Issued by the Charlty Comml88lon on publlc banefft) Addltloml d•lall• of objectlves and actlvltle8 Ioptlonal Infomiollon) You may ¢hooM to Include further statement8, where relevant, about.. policy on grantmaking; policy programme related Investment., • contdbutlon made by volunteers. TAR Marth 2012
Section D Achievements and performance THE PRE SCHOOL AIMS TO PROVIDE CARE FOR A MAXIMUM OF 48 CHILDREN AT ANY ONE TIME IN THE EARLY YEARS AGE GROUP. IT OPERATES FROM TM) ROOMS ON A PRIMARY SCHOOL SITE IN BURTON UPON TRENT. THE PRESCHOOL HAS REGULAR INSPECTIONS BY OFSED. Summary of the rnaln achlevaments of th• ¢haiity during the year TAR March 2012
Section E Financial review Brief statement of the harity's policy on reseNes Details of any funds materially in deficit Further financial review detalls Ioptional Infomiationl You may choose to include additional information, where relevant about: the charity's principal sources of funds {including any fundraisingl., how expenditure has supported the key objectives of the charity., investment policy and objectives including any ethical investment policy adopted Section F Other o tional information Section G Declaration The trustees declare that they have approved the trustees. report above. Signèd on behalf of the charity's trustees Signature(s) Full name{s Position {eg Secretary, Chair, etcl JY Date 23113 TAR March 2012
WINSHILL PRE-SCHOOL
Charity No. 1125373
Company No. 06591286
Trustees' Report and Unaudited Accounts
31 August 2022
WINSHILL PRE-SCHOOL Contents
Pages
Trustees' Annual Report
1
Page 1
WINSHILL PRE-SCHOOL Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 August 2022.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 06591286
Charity No. 1125373
Registered Office
TOWER VIEW PRIMARY SCHOOL VANCOUVER DRIVE WINSHILL BURTON ON TRENT DE15 0EZ
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
L. BAKER J. KENNY
Accountants
LB BOOKKEEPING (UK) LTD CHARTERHOUSE ACCOUNTANTS 3 BRINDLEY COURT DALEWOOD ROAD NEWCASTLE ST5 9QA
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
J. KENNY Trustee 22 May 2023
Page 2
WINSHILL PRE-SCHOOL Statement of Financial Activities
for the year ended 31 August 2022
| Notes Income and endowments from: Donations and legacies 4 Investments 5 Total Expenditure on: Other 6 Total Net gains on investments Net expenditure 7 Transfers between funds Net expenditure before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2022 £ 150,397 47 |
Total funds 2022 £ 150,397 47 |
Total funds 2021 £ 154,887 7 |
|---|---|---|---|
| 150,444 155,062 |
150,444 155,062 |
154,894 160,708 |
|
| 155,062 - |
155,062 - |
160,708 - |
|
| (4,618) - |
(4,618) - |
(5,814) - |
|
| (4,618) | (4,618) | (5,814) | |
| (4,618) 105,635 |
(4,618) 105,635 |
(5,814) 111,449 |
|
| 101,017 | 101,017 | 105,635 |
Page 3
WINSHILL PRE-SCHOOL Summary Income and Expenditure Account
for the year ended 31 August 2022
| Income Interest and investment income Gross income for the year Expenditure Depreciation and charges for impairment of fixed assets Total expenditure for the year Net expenditure before tax for the year Net expenditure for the year |
2022 £ 150,397 47 150,444 153,060 2,002 155,062 (4,618) (4,618) |
2021 £ 154,887 7 |
|---|---|---|
| 154,894 | ||
| 158,661 2,047 |
||
| 160,708 | ||
| (5,814) | ||
| (5,814) |
Page 4
WINSHILL PRE-SCHOOL Balance Sheet
at 31 August 2022
| Company No. 06591286 Notes 2022 £ Fixed assets Tangible assets 9 1,514 1,514 Current assets Debtors 10 936 Cash at bank and in hand 98,567 99,503 Creditors:Amount falling due within one year 11 - Net current assets 99,503 Total assets less current liabilities 101,017 Net assets excluding pension asset or liability 101,017 Total net assets 101,017 The funds of the charity Restricted funds 12 Unrestricted funds 12 General funds 101,017 101,017 Reserves 12 Total funds 101,017 |
2021 £ 3,051 |
|---|---|
| 3,051 - 103,364 |
|
| 103,364 (780) |
|
| 102,584 105,635 |
|
| 105,635 | |
| 105,635 | |
| 105,635 | |
| 105,635 | |
| 105,635 |
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 August 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 22 May 2023
And signed on its behalf by:
J. KENNY Trustee 22 May 2023
Page 5
WINSHILL PRE-SCHOOL Statement of Cash flows for the year ended 31 August 2022
| Cash flows from operating activities Net expenditure per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Dividends, interest and rents from investments (Increase)/Decrease in trade and other receivables (Decrease)/Increase in trade and other payables Net cash used in operating activities Cash flows from investing activities Payments for property, plant and equipment Dividends, interest and rents from investments Net cash used in investing activities Net cash from financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances |
2022 £ (4,618) 2,002 (47) (936) (780) (4,379) (465) 47 (418) - (4,797) 103,364 98,567 98,567 98,567 |
2021 £ (5,814) 2,047 (7) 988 780 |
|---|---|---|
| (2,006) (712) 7 |
||
| (705) | ||
| - | ||
| (2,711) | ||
| 106,075 | ||
| 103,364 | ||
| 103,364 | ||
| 103,364 |
Page 6
WINSHILL PRE-SCHOOL Notes to the Accounts
for the year ended 31 August 2022
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 7
WINSHILL PRE-SCHOOL Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 8
WINSHILL PRE-SCHOOL Notes to the Accounts
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
Page 9
WINSHILL PRE-SCHOOL
Notes to the Accounts
3 Statement of Financial Activities - prior year
| 3 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Investments Total Expenditure on: Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies 5 Income from investments |
Unrestricted £ 150,397 150,397 Unrestricted £ 47 47 |
Unrestricted funds 2021 £ 154,887 7 154,894 160,708 160,708 (5,814) (5,814) (5,814) 111,449 105,635 Total 2022 £ 150,397 150,397 Total 2022 £ 47 47 |
Total funds 2021 £ 154,887 7 |
| 154,894 160,708 |
|||
| 160,708 | |||
| (5,814) | |||
| (5,814) | |||
| (5,814) 111,449 |
|||
| 105,635 | |||
| Total 2021 £ 154,887 |
|||
| 154,887 | |||
| Total 2021 £ 7 |
|||
| 7 |
Page 10
WINSHILL PRE-SCHOOL Notes to the Accounts
6 Other expenditure
| Employee costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 7 Net expenditure before transfers This is stated after charging: Depreciation of owned fixed assets 8 Staff costs Salaries and wages Social security costs Pension costs No employee received emoluments in excess of £60,000. 9 Tangible fixed assets Cost or revaluation At 1 September 2021 Additions At 31 August 2022 Depreciation and impairment At 1 September 2021 Depreciation charge for the year At 31 August 2022 Net book values At 31 August 2022 At 31 August 2021 10 Debtors Trade debtors |
Unrestricted £ 2,264 133,377 8,727 2,002 5,748 2,944 155,062 2022 £ 2,002 2022 131,477 136 1,456 133,069 2022 £ 936 936 |
Total 2022 £ 2,264 133,377 8,727 2,002 5,748 2,944 155,062 £ 69,603 465 70,068 66,552 2,002 68,554 1,514 3,051 |
Total 2021 £ 3,230 138,881 6,499 2,047 6,985 3,066 |
|---|---|---|---|
| 160,708 | |||
| 2021 £ 2,047 2021 136,717 145 1,473 |
|||
| 138,335 | |||
| £ 69,603 465 |
|||
| 70,068 | |||
| 66,552 2,002 |
|||
| 68,554 | |||
| 1,514 | |||
| 3,051 | |||
| 2021 £ - |
|||
| - |
Page 11
WINSHILL PRE-SCHOOL Notes to the Accounts
| 11 Creditors: amounts falling due within one year Trade creditors Other taxes and social security 12 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds 13 Analysis of net assets between funds Fixed assets Net current assets 14 Reconciliation of net debt Cash and cash equivalents Net debt |
At 1 September 2021 105,635 105,635 |
2022 £ - - - Incoming resources (including other gains/losses ) £ 150,444 150,444 At 1 September 2021 £ |
Resources expended £ (155,062) (155,062) Unrestricted funds £ 1,514 99,503 101,017 Cash flows £ |
2021 £ 242 538 |
|---|---|---|---|---|
| 780 | ||||
| At 31 August 2022 £ 101,017 |
||||
| 101,017 | ||||
| Total £ 1,514 99,503 |
||||
| 101,017 | ||||
| At 31 August 2022 £ |
||||
| 103,364 | (4,797) | 98,567 | ||
| 103,364 103,364 |
(4,797) (4,797) |
98,567 | ||
| 98,567 |
Page 12
WINSHILL PRE-SCHOOL Notes to the Accounts
15 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are as follows:
| 2022 | 2022 | 2021 | 2021 | |
|---|---|---|---|---|
| Land and buildings |
Other | Land and buildings |
Other | |
| £ | £ | £ | £ | |
| Operating leases with expiry date: | ||||
| Pension commitments | ||||
| 2022 | 2021 | |||
| £ | £ | |||
| The pension cost charge to the company | ||||
| amounted to: | 1,456 | 1,473 |
16 Related party disclosures Controlling party
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 13
WINSHILL PRE-SCHOOL Detailed Statement of Financial Activities
for the year ended 31 August 2022
| Income and endowments from: Donations and legacies Investments Total income and endowments Expenditure on: Other expenditure Employee costs Salaries/wages Employer's NIC Pension costs Staff welfare Premises costs Rent Premises insurances General administrative costs, including depreciation and amortisation Depreciation of Bank charges Equipment expensed Stationery and printing Subscriptions Sundry expenses Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Total of expenditure of other costs Total expenditure Net gains on investments |
Unrestricted funds 2022 £ 150,397 150,397 47 47 150,444 2,264 2,264 131,477 136 1,456 308 133,377 7,966 761 8,727 2,002 94 3,051 623 50 1,047 883 7,750 2,944 2,944 155,062 155,062 - |
Total funds 2022 £ 150,397 150,397 47 47 150,444 2,264 2,264 131,477 136 1,456 308 133,377 7,966 761 8,727 2,002 94 3,051 623 50 1,047 883 7,750 2,944 2,944 155,062 155,062 - |
Total funds 2021 £ 154,887 |
|---|---|---|---|
| 154,887 | |||
| 7 | |||
| 7 | |||
| 154,894 3,230 |
|||
| 3,230 | |||
| 136,717 145 1,473 546 |
|||
| 138,881 | |||
| 5,754 745 |
|||
| 6,499 | |||
| 2,047 85 3,771 713 50 1,517 849 |
|||
| 9,032 | |||
| 3,066 | |||
| 3,066 | |||
| 160,708 | |||
| 160,708 - |
Page 14
WINSHILL PRE-SCHOOL Detailed Statement of Financial Activities
| Net expenditure Net expenditure before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
(4,618) (4,618) - (4,618) 105,635 101,017 |
(4,618) (4,618) - (4,618) 105,635 101,017 |
(5,814) |
|---|---|---|---|
| (5,814) - |
|||
| (5,814) | |||
| 111,449 | |||
| 105,635 |
Page 15
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of WINSHILL PRE-SCHOOL On accounts for the year ended 3110812022 Charity no (if any) 1125373 Set out on pages I report to the trustees on my examination of the accounts of the above chaflty {Ihe Trust") for the year ended Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Ad 2011 Ilhe Acr). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145{5llbl of the Act. I have completed my examination. I confirm that no matèrial matters have Come to my attention (other than that disclosed below ') in connection with the examinats'on whith gives me cause to believe that in. any material respect= accounting records were not kept in accordan with section 130 of the Act or the accounts do not accord with the accounting records Independent examlner's statement I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order lo enable a proper understanding of the accounts to be reached. Please delete Ihe words in the brackets if they do not apply. Signed: Date: 1810512023 Name: LISA BARBER Relevant professional qualificationls) or body lif any): MhAT Address: 16 EASTGATE BUSINESS CENTRE EASTERN AVENUE, BURTON ON TRENT STAFFORDSHIRE DE13 OAT IER October 2018
Section B Disclosure Only complete rf the examiner needs to highlight matters of concem (see CC32, Independent examinatlon of charity accounts.. directlons and guldance for examiners). Glve here brief detalls of any itsm8 that tho examiner wishes to disclose. IER October 2018