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Campany registrahon number: 06673935 Chanty registration number, | 127227
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Report and Financial Statements For the Year Ended 3! August 2022 for Jack and Jill's Pre-School (Lichfield) (A Company Limited by Guarantee)
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Dains Audit Ltd Chartered Accountants St Joha’s Court Wiltell Road Lichfield Staffordshire WS14 9DS
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Jack and Jill's Pre-School (Lichfield) Contents of the Financial Statements For the Year Ended 31 August 2022
| Page | |
|---|---|
| Legal and Adminotstrauve Information | l |
| Report ofthe Trustees | 2-4 |
| Independent Examiner’s Report | 3 |
| Starement ofFinancial Actiines | 6 |
| Balance Sheet | 7 |
| NotestotheFinancialStatements | 8-1] |
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Jack and Jills Pre-School (Lichfield) Reference and Administrative Information For the Year Ended 31 August 2022
CONSTITUTION:
Jack and Jill's Pre-School (Lichfield) is a company limited by guarantee and a registered chanty governed by its Memorandum and Articles of Association.
DIRECTORS/TRUSTEES: 9 Amy Burton - Chair lan Moran Clare Waple — resigned 28 June 2022 Mandy Jones — resigned 23 January 2023 Vicky Hussain — Treasurer - appointed | January 2022 Jennifer Punshon ~ appointed | January 2022 Christopher Bullas - appointed 17 January 2023 SECRETARY: Mandy Jones — resigned 23 January 2023 Vicky Hussein — appointed 23 January 2023
SECRETARY:
REGISTERED OFFICE: Danwin Hall Heathcot Place Lichfield Staffordshire WS13 6RQ REGISTERED NUMBER: 06673935 (England and Wales) CHARITY NUMBER: 1127227
BANKERS: Cooperative Bank INDEPENDENT EXAMINER: A P Moms FCA of Dains Audit Lid St John’s Court Wiltel] Road Lichfield Staffordshire WS14 9DS -1-
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Jack and Jill's Pre-School (Lichfield)
Report of the trustees for the year ending 3] August 2022
The uusices are pleased to present their report together wilh the financial statements of the charuy for
the wear endmg 31 August 2022.
Legal and adnunistranve information set out on page | forms part of this report. The financial
slaiements comply with current statutory requirements, the memorandum and articles of asgoctation
and Accounting and Reporting by Charines: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Finanesal Reporting Standard applicable in
the UK and Republic of treland effective | January 7019.
Structure Governance and Management
Governing Document
Jack and Jill's Pre-School (Lichfield) is a chantable company brnited by guarantee, incorparaicd on
15 August 2008 and registered as a charity in 2008 The company was established under a
Memorandum of Association which established the objects and powers of [the] [charitable] [company] [and]
is govemed under the Articles of Association. In the event af the company being ound up members
are required to contribule an amount nol exceeding £1.
Recruitment and Appointment of Directors
The directors of the company are also charity trustees for the purpose of chanty law. Under the
Ardctes of Association the Management Commitice shall consist of a Charr, Treasurer and Seeretarn
and berwven nwo and nine elected members. Committee members are clected for a term of one year at
the Annual General Meeting.
Trustee Induction and Training
When a new trustee is appointed they are provided with a pack which contains:
Acopy of the Memorandum and Antcles of Association:
= A copy of the most recent annual report and accounts;
Copy minutes ofprevious [trustees”] [meehings:]
™ Acopy of the Charity Commission guidance "The Essenual Trustee”.
Objects of the Charity
The objects of the Pre-school are to enhance the development aad 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:-
= Offering appropnaie play, education and care facilites and traming courses, logether with the
right ofparents to take tesponsibility for and to be involved in the aclivides of such groups.
ensunng that such groups offer opportunities for all children whatever their race, culture,
religion, means or ability,
Encouraging the study of the needs of such children and their familes and promoting public
interest in and recognition of such needs,
Instigating and adhering to and futbenng the aims and objects of the Pre-school learning
Allrance.
Public Benefit
The wustees confinm that they have referred tu the guidance in the Chanty Commussion’s general
guidance on public bencfit when reviewing the Chanty"s aims and objectives and have complied with
their duties under the Charities Act 2011 by providing high quality cducatren to pre-school children
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Jack and JHE's PreSehoeal (Lichfeld)
Repert af the (rustees for the year ending Ve August 2022 (Coatinaed)
Activities, achleverments and fabare developments
We currently have V0 children on register totalling AXV hoa per avek Childire can attend a range
af sessions te best ant thet needs. We art open days a weock from $10 tpn during lenin irae
. Dunng sexcons, we support the child's hearing apd ukecetoprrent meng the aren witha dhe EYES
statutory framework, These areas form the hasis ef auc daily activates, bid we also odively eneouringe
children’s individual interests and ave highly responsive to then individual needs
Fallawmyg our moat recent Ofited lospection in 2020, we received a youd? Ofte eating eal arene
Since the start of the new academic year, we have successfully grown the niaber of chibdren
attending the pre-school, We curently have a wartng lid for children wanting: tr atiend as mest elays
we are running al capacity. We hope lo contoue la mainland where necessary bold these muimbers
into the next academic year.
Financial statements
The attached financial stalements show the current date of ty charity's finances
Reserves policy
ACA August 2022 free reserves totalled £6,243
Risk management
The trustees actively review the major nsks which the charity laces on a regutat hands. Tis review
includes financial, operational and business risks. The tnustces have estublebed gyaterns to miligate
significant nsks.
Going Concero
The trustees are confident thal the organisation has sullictent resources for the next twelve months acd
on that basis the accounts have been prepared on the going concern banis. The COVID pamdcons
adversely impacted the number of children auending the pre-school, however the number of children
on the register has now returned to a more healthy level. Aa stated above, there are currently 10
children on the register. We hope to confinuc lo maintain and where necessary build on these numbers
into the next academic year,
ch
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Jack and Jill's Pre-School (Lichfield)
Repart of the trustees for the year ending 31] August 2022 (Continued)
Trustees responsibilities in relation to the nancial statements
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The wusiees (whe are also directors of the Jack and Jill's Pre-School (Lichfield) for the purposes of
company law) are responsible for preparing the Trustees” Report and the financial statements in
accondance with applicable law and United Kingdom Accounung Standards (United Kingdom
Gencrally Accopted Accounung Practice).
Company law requires the trustees to prepare financial statements for cach financial year, which give
a true and fair view of the state of affairs of the charitable company and of the incoming resources and
application of resources, including the income and expenditure, of the charitable company for the
year. In preparing these financial suuements, the trustees are required to:
« select suitable accounting policies and then apply them consistenly,
observe the methods and principles in the Charities SORP:
make judgements and estimates that are reasonable and prudent:
« state whether applicable UK Accounling Standards bave been followed. subject lo any
maicrial departures disclosed and explained in the financial statements:
© prepare the financial statements on the going concern basis unless if is inappropriate to
presume that the charitsble company will continue in operauion
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The ustees are responsible for keeping proper accounting recards that disclose with reasonable accuracy al apy ome the financial position of the charitable company and enable them to casurc that the financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevenuieo and detecnan of fraud and other oregulanucs.
Indepeedent Examiner A resolution will be proposed at the Annual General Meeting that A P Moms FCA of[Dains][Audit][Lid] be reappointed as independent examiner of the charity for Uhe ensuing year. Small Company Exemptions This report is prepared in accordance with the special provisions relating to small companies within part 15 of tbe Companies Act 2006,
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By order of the inaiees
bugle; naeio) but‘
Vicky Hussein
DATE: 18 Apnl 2023
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MM 2s ssisceaciccan
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- Independent Examiner's Report to the Trustees of Jack and Jill’s Pre-School (Lichfield)
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I report to the charity trustees on my examination of the accounts of the company for the year cnded
31 August 2022 which are set out on pages 610 11.
Respousibilities and basis of report
As the charity trustees of the company (and also its directors for the purposes of company law) you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 (the 2006 Act).
Having satisfied mysclf that the accounts of the company are nol required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, | report in respect of my examination of
wour company’s accounts ss cared out under section 145 of the Charities Act 2011 (‘the 2011 Act’).
In carrying out my ¢cxaminauon | have followed the Directions given by the Chanty Commission
under vection 145¢5(b) of the 201) Act
Independent cxaminer’s slaicment
Lhave completed my exammation. J confirm that no matters have come to my altenvon in connection
with the examination giving me cause to believe that in any matenal respect:
I. sccounting records were not kept in respect of the company as required by section 386 of the
2006 Act or
2 the accounts do ner accond with those records: or
4. the accounts do not comply with the accountng requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a “te and fair view" which ts not a mater
considered as part ofan independent cxaminauon. or
4. the accounts have not been prepared in accordance with the methods and principles of the
Stutement of Recommended Practice for accounting and reporting by chanties {applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102)].
{ have mo concems and have come across no other matters in connection with the examunation te
which attention should be drawn in this report in order to enable a proper understanding of the
porn
A P Moms FCA
of Dains Audit Lid
St John’s Court
Wiltell Road
Lichfield
Staffordshire
WS14 9DS 18 Apnl 2023
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Jack and Jill’s Pre-School (Lichfield) Statement of Financial Activities
(including Income and Expenditure Account) For the Year Ended 31 August 2022
| Notes | Unrestricted Funds 2022 |
Unrestricted Funds 2021 |
|
|---|---|---|---|
| £ | £ | ||
| lacome from: | |||
| Charitable activitics: | |||
| Operation ofapre-school | 3 | 87,814 | 68,324 |
| CIRS Grant | - | 406 | |
| Damations | 204 | 543 | |
| Total income | 88.018 | 69,275 | |
| Expeaditare on: | |||
| Chantuble activities | 5 | 80.509 | 67,887 |
| Total expenditure | 80.509 | 67,887 | |
| Net income {expenditure} | 7.309 | 1.388 | |
| Total Funds at31 August2071 | (1.266) | (2.654) | |
| Totalfandsat31August2022 | 6.243 | (1.266) |
The statement of fmancial activities includes all gains and losses recognised in the year.
Al] incoming resources and resources expended derive from continuing activities.
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Jack and Jill's Pre-School (Lichfield)
Balance Sheet
31 August 2022
2022 2021
Notes £ £ £ £
Fixed asxcls
Tangible assets s 174 473
Current asscis
Debtors 9 866 651
Cash at bank and in band 7,006 7,614
FNT2 8.263
Creditor
Amounts falling due within one wear 10 L804 10,004
Nel curreot asco. (liabilities) 6,068 (1,739)
Net aseris 6243 (1.266)
Unrestricted taceme funds
Unreinetod funds 6243 (1.266)
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For the vear ending 21 August 2022 the company was ented to exemption from audit under section 477 of the Companres Act 2006 relating bo small companies.
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Dareciors” responarba liies:
« = The members have sol required the company [9 obtain an audit af 1s accounts for the vear im question in
accordance with aacbon 476.
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- 2 The direction acknowledge their rexpossibilines for complying wath the requirements of the Act wath respect to accounuag records and the preparanon of accounts.
These financial statemenix have been prepared tn accordance with the provisions applicable to campanies subpect to the small comparucs regime within Part 15 of the Companies Act 2006 and with the Financial Reporting Standard sppheable im the WK and Repubbe ofIreland (FRS 102).
Approved by the Mlaand for exae an EX Apnl 2023
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N a F
Ary Barton
Ourector
Campany Regairatom No OoeTde's
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Jack and Jill's Pre-School (Lichfield)
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Notes to fhe Financial Statements For the year ended 31 August 2022
- Accounting policies The financial statements have been prepared under the historical cost convention and m accordance with Accounting and Reporting by Chanhes: Statement af Recommended Practice applicable to chanues preparing ! their accounts wi accordance with the Financial Reporting Standard applicable m the UK and Republic of Lreland i (FRS 102) effective | January 2019, the Financial Reporung Standard applicable in the UK and Republic of Ireland (FRS (02) and the Companies Act 2006.
The chanty constitutes a public benefit entity as defined by FRS 102. ' The principal accounting policies adopted tn the preparation of the financial statements are as follows:
Fees
Fees are recognised as camed.
Donations and Grants
Income from donations and grants, including capital grants, is included in income when these are receivable. When donors specufy thal donations and grants are for particular resineted purposes which do not amount to preconditions regarding esutlement, us income is included as resutcted income when recervable.
Interest receivable
tnterest receivable ts included in the Statement af Financial Activities mn the year in which it is receivable.
Expenditure AI expenditure is recognised once there is a legal or constructive obligation to that expenditure, if is probable setioment is required and the ameunt can be measured reliably.
Gevernment gran Income from government grants is accounted for lo recognise the income m the penod in which related costs anse_ If the grant 1s receivable without specific relaled costs being incurred the grant proceeds arc recognised when they are receiwable.
Tangible fixed assets All fixed assets are capitalised. Depreciation is provided at the followmng annual raies in order ta write off cach asset over ils estimated useful life. Computers 25% on straight line bass Fixtures and fittings 20%. on straight line basis Fund accounting Restricted funds are to be used for specific purposes laid down by the grant making body oc donor. Unrestricted funds are incoming resources receivable for expesditure on the geocral objectives of the chanty, Going concern The accounts have been prepared on the gorng concem basis. As explained in the trustees” report, the COVID pandemuc has adversely affected the pre-school, however the level of actsvity has now recovered lo a sustainable level and the trustees are confident that the pre-school has sufficient resources to continue trading for the foreseeable furure. 2 Charity status The Charity is a company limited by guarantee and has no share capital, The liability of cach member m the event of winding up is Jimited to £1
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Jack and Jill's Pre-School (Lichfield)
Notes to the Financial Statements
For the Vear Ended 31 August 2022 (Continued) 4. Income from operation of a pre-school
| 2022 | 2021 | ||
|---|---|---|---|
| £ | £ | ||
| Foes | R714 | 68,324 | |
| ¥7,.814 | 68324 | ||
| 4. Charitable expenditure | |||
| 2022 | 2021 | ||
| £ | £ | ||
| Salanes Employer's pensions |
60,644 1,003 |
49.067 751 |
|
| Agency staff | 1536 | 24t2 | |
| Saft taming and welfare | 837 | 380 | |
| Resources and snacks | 2366 | 938 | |
| Rent Insurance Telephone and mtemet |
9216 407 873 |
8.784 360 900 |
|
| Sundry expenses | 1,853 | 1.520 | |
| Accountancy independent cxammer |
574 900 |
1.576 900 |
|
| Deprecianon | 298 | 299 | |
| 80,509 | 67,887 | ||
| $. Net income | |||
| 2022 | 2021 | ||
| Thus is stared aftercharging: | £ | £ | |
| Independent Examuner — | independent examination | 900 | 900) |
| Deprecianen | other | 486 298 |
- 299 |
- Taxation No lability to UK corporation tax arose on ordinary activilies lor the year endad 31 August 2022 (2021 - £Nt.
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Jack and Jill's Pre-School! (Lichfield) Notes to the Financial Statements For the Year Ended 31 August 2022 (Continued)
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|7.|Stall costs|and|trustees|remuneration|
|2022|2021|
|£|£|
|Wages|and Salanes|60.644|49,067|
|Orfined|conmibuaan|pension|conmbutions|1,005|751|
|61,649|4981S|
|Avetage|number|af|full-inme|equivalent|employees|
|dunng|the|yoar|
|Furthering|the|chanties|objects|3|3|
|No employee|camed|more|than|£60,000 per|annum|(2021|Ni).|
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Trustees reexived no remuneration for acting in the capacity of trustee (2021 - £Nil) and were not reimbursed for any of thew expenses im the wear (2021 - £Nt).
&. Tangible fixed assets
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|---|---|---|---|---|---|---|---|---|---|
|Computers|Fixtures|
|and|
|fittings|Total|
|Cost|£|£|£|
|Atl|September 2021|and|31|August 2022|438|883|137i|
|Deprenanen|
|At!|September 2021|367|S31|898|
|Charge|far year|121|7|98|
|Al3]|August|2022|-|488|708|1,196|
|Net|Book|Valuc|at|3)|August|2022|-|17S|1735|
|9.|Debtors:|Amounts|falling|due|within|one year|
|2022|2021|
|£|£|
|Trade|Debtor|866|651|
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|866|65)|
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Jack and Jill's Pre-School (Lichfield) Notes to the Financial Statements Far the year ended 31 August 2022 (continued)
9. Creditors: Amounts falling due within one vear
| 9. Creditors: Amounts falling duedue within one vear | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Trade Creditors and Accruals | L110 | 5.741 |
| PAYE and National Lnsurance | - | 2312 |
| Pensios Contributions | 186 | 190 |
| Fees Receive m Advanoc | S08 | 1.75] |
| 1,804 | 10,004 |
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