REGISTERFD COMPANY NUMBER: I58 IEngland and W&les) RECISTERED CHARITY NUMBER: 1132908 R¢port of thtT Wheeler & Co tAd The Shrub 14 Church Stre Ilamttshire RG28 7AB
CoDl£rytsrfthoFi&•o¢ial Statem P Report of th¢"I'TUrtvs 1 10 2 Sl•t¢m¢ht of Nnxfv¢l•l ArdvllSe• Blan¢¢ She¢t 5 6 Lyotsy lo the Fln•n¢lal Statswwats 7 to 13 D¢l*ilgd St4t¢ment of FinaD¢i#I Adivlti 14 10 15
Th¢ trieS who are Also vf the cknrity foi tbe of the Conwiea Act 21K>6, pll1 their report the financial staterncnts of the chariiy for year end 31$t Augthy 2023. The uusiee5 have adopt¢d the provisions of Accounting and Rcp)rtin8 by Cburities.. s<rJnl[ of RoxxnmCed Praelice dppkn'Ldbl¢ Lo cbariti¢5 pr¢paring their accounrs in a¢(x)Thla with the Fin81 Rqmog StsTrJatd appiiobk in the UK atNI Republic of Ireland IFRS 102) {¢(Fective l Jalluary 2019). OWECTIVLS AND ACTIVTll ObJedlveJ And #Ims Th¢ obje¢iy of the charity are to kyovide cthu¢ion and we to diildren prinwily un(kr the SAAiutory hl age, aThJ encouy¥ge par¢nts to work #bnde9 provith'ng f(Y the n¢¢43s of ¢bildrett by. a) olyering aPprOale play, JaOn a1 eare facilities and training cours¢& providing an opportunity for parents io (akc rcsp¢)n%ibility for to become involved ID the Xtivili i)r gD)ups, ensur1 that s wups tTrff¥r opportunitits for all Lhildren whatever their rnc¢. cuitUfE. religion. means or ability. b> encollraBing the of the nerjts of swh cbildren aThl thtTr fHmiliey ad Prnnting public interr¥t iti atMI TeLo8nhtion ofsu¢h neeAI5' c) Insti8atiti8 8t adh¢riDg to fvrthry the tiitL8 8t obJ'e£ts of th¢ gOvcnlln to fijlfil rcqulltmeth. Soclal Investments The ¢haritYs 8ctswiti¢s buKfit thc publiL by the d¢vclopm¢nt and lu11li of pr¥SChool childr¢th. Th¢ truskes have eIdered that this c(anpli¢s with th¢ Chuitses Cooynission guid on public bcrIt. ACHIEVEMEliT AND PRVOMMANCE Ch#rltxble #cdvltles Tb¢ charity bas provithd the lo o)roDW with th¢ resou ro furtkn cdu(¢ pr¢-sthLwl a8¢ ¢hildmi ' accord with il's objectives. FINANCIAL REVILW This year has a mucb 7Jertcr year with ]4wbwls 5eting an ]Jrea in thc number of Childrn almost back to prelovid levels. (Jjr Kemp9h Freh[m)I alni0 full ftom the beginning of the YC whiih has. alleviated 8om¢ The Prtschools madc a 8rn8]I swplus of £1.442 (2(122 thfi¢i¢ of £1.102), with Hatch w8n'S SurPh of £4,532 king oifse¢ by deficit for Kemp5hott of£3,090. Tli¢ wplw arisin8 Edninan1Iy froin furMtr&iblll8 income of £1,910 due lo starti08 8 r¢qu¢st for a wntribution on a volunthry iwsis for 5k don10$ frcln the summLY tLYm to hdp fllwjce the Ireased cosLs of the stwks provided At the Prescknls xc4)unliDg for £423. 13efore fithisiog Presch}18 small dcticit of £469. "Ile 'l'ru5tce5 have an activ¢ rol¢ in tying to taisc the profile ol the We-*blS over the l&%r few years and bave ap117tc a part tillie Prcl] OFrffatiOAS Matta8er to tinUe to th this and to sup1 the m8t)agers with thc changing requiremenLs of the Prcschwls. Iloth Preschools ¢tinUe to offer an excellent quality of ¢dueational provision, wht CarellY ntrollIng eXrlItrt in thi5 QJETtnl cba]lengiDg enl11Mcllt. The extra iacome receiv for our spr¢ia] edUrlOnd1 neds Chill h&$ &bled thc Pr00L$ to purchas¢ 80rn¢ lovcly s¢tLSOry ipnwit the cunrnitiee has approved a provisi( OTJ £3.(KXb for th¢ Presch1% to Spend on equTpment in 2023124 io upgr&le sorn¢ of the Old equipment et the Saiings. Tr Tte fully suppyt the (x)nlinued invesLfflent in 8tsff The charity has reserv&s of £124,579 at balance sbeet date aDd the trusttts hav¢ rnieW thr Reseryes Poltcy aod li¢ve this 18 sufficient to covtt 3 llM)n nbDniog cost of the olganwi. whilsi allowing for fluctuatioLs itk ehildren and provision for staff ru[lIneL STRurruRE, GOVERNANCE AND MANAGEMENT erning document The charity is controlled by its governing Lknimen( the memorandum aThJ articlkS of &gwi&Éion, and constilltte8 limi¢ed compally, limiied by guarth, a5 defuKd by th¢ Cow'¢s ALt 2Th.
Hatcb Wre Under Ftv ort the YeAr E the TrSt Reerni¢ment and appoirttmeat olnew trnst¢u In&ste&$ are elected from the membrT& IKing of g(KKI nth"ng within the l¢JcaE commurrity. Between 2 aDd 10 men rgattitstional structu A lItte¢ of dircctiTrT5 god charity tryst ar¢ T&S&Krtstl)k kn the Ovu] m8n8genThi aryl ¢(trol of th¢ pr¢-school. The committee cornprises three otTicer& kn¥e¢n 2 aTrJ 10 eltell mcmkn aDd Do more than 3 cts(yed members. The committee is required to med ai Iwi thTre times a yw. No Mem[rIDaY serve MOTE than 6 years oll Ihe commthe. The day to day nujning oFthe WChOol iy Undertake by thc managers and Iwties who are uverseen by thL Ph0o] Rrgist¢rI number (k)WIM)58 (England and Wales) Re¥lstered Charlty Brnber 11.32908 Regbtered offlet Hatch WATTen Community C LurJ¥ Cross Hatch Warr¢n B08in8ok¢ Hamphire RG22 4XF Try5¢e Sam H•ydn Bowdcn Betlbgny Luckett Jessica li0h NikolL F Kaiie Oliver Currioe HUbin8 Ilen Roughley Katherine HiitL'hings Chamjainc Humphrey Secretsry- apw)in(cd Itmb De£LYnlxr 2022 Treasurer- apwintrd Ilkn DccLThEw 2022 egwth'n¥ Offi. apw)inwI 10th Denbel 2022 Heaith and Safety offic . pINed Iljb DtteM 2022 - 61ed 16th March 2()23 'grYd 16th March 2023 . ro41gd 10th Dtt¢mber 2022 - resigned l(Mh r)ecember 2022 Helen Eastick LauTr MuTrhy Kirsty Anthony - atfjKJinted 10th 2022 - lthh DeLmE¢r 2022 . 4P)inted 10th Deceml*r 2022 lTrdepebdenl F,¥amln Wheeler& CA) Ltd Chartered Accounlants Thc Shrubbery 14 Church Street Whitchurch Hampshire RG28 7AB Approvod by ordcr of the b(laEd of on 3482023 and signa its ithif by" Je&sica RoaLb- Trustee
Ipdeibenden¢ EIAmlner's_Rwrt ¢0 the Trn5tees of Hat£h W4rre4 linder Fivu Fr&bO•] Ltd Independtnt examins report to the trustees of H•tcb WrreD Ilnder Fl¥fs PrtrSckno] Ltd {'tbe Company I rcpon to th¢ cbanry trnSte my eXamEti of the aeciNuK5 of the Cowy f( the yw eJKkd 31st Aw 2023. ReyPonbIlltl¢1 4•d basil of rert As tjie chdlltys trustees of Cojwy (and alw its for the pwrrfiscs of cknmpsny 18w) you arc Tespollsible f the pttion of the 4CLYMrAs ID &CLxYdac with tbe of & Conwi&% Act 21M)6 ('the 21MIS ACV). Having sati8fied myself th8t the acc(WDts of the C(XDPaDy not rrquired avditcd Undu Part 16 of the 2(MNS A are eligible Indedent exami1( J rewKt in resp1 of my extimination of y(wr chan.$ aco)unts carried out der S¢ctton 145 of thc Ch8n"tie8 knt 2011 (Ibe 2011 Adj In cwing Jt my examilon I have follow tlirectiiJTkq g7ven by thc Charity Commission UfKler &10n 145{5) (b) of the 2011 ACL Independfnt aAml•er' t¢tl Since your charli8 gro iwxnc ex¢ee&d £25Q(KKI your examiner mwi mtmber of a bcdy. I ¢(r that l arn qualifiul to ulldcrtake the ethnillation becaw J am a m•thf of tl Insti1¢ of LIwtrted Acwuntatts iu Enulhnd and Wales, whirh is onc of thc listol FMMIi&%. I have cornpldoA my ¢Ka]n81M)]L I confum that TM) mAttas h&vL" ¢oll to zny attenti(m in LncellO with the OxainLtion givÉn8 m¢ CaLt to bcli¢ve.' eceounting records were n¢X kepi in res( of the Company u requiThJ by Scction 386 of ihc 2(M)6 Acr or acc¢)UDL¥ dn accord with those recLYds: or lh¢ acLounts do not eomply with Ihc acU118 rcquirements of Scciinn 396 of ihc 2(Kkn Act oihcr than any n¥UiFement that the ULrounts ve a lryc and fair view whb is iyrt a m&ttcr considerd as part of indq)th¥JeJ examination. or accounts have Iwi wepaml in ordIre with th¢ Tnethod% and pritKiplu vf tbe Ststement of R¢COmnndl¥l PNiice lor acCting and reportitig by tharitie5 {NFplic4bl¢ to ¢hAfiiies prcparing their t)Lcounts in ¥coTrJance with thr Trir181 RwNiD8 Sdard applicable in the UK •KI Republic oftreland (FRS 1021). I hav¢ no conLerns and b&v¢ C4ll¢ acro&s no other DWtrZ5 in rnion with the eXamiOn w whicb attention should be dr4wo in thi8 Port to ordtt ¢nable a prryer uJykntsrKlinB of the to be read1. LLTha- Kevin WheelerFCA Wheeler & Co Ltd C.hartettd A¢Lountsttts The shrnbry 14 Church Streel Whitchurcb Hampshi Rli2117AB
Stytemenl of Trlnncil A¢liwiiti 31.8.23 Utirtstricbj fitnd 31.8.22 funds INCOME AND ENDOWMEIYfS FROM Don8tK>nx aud legacies 423 135 Charl¢able aedvldej DeYelopmLmt aThl educatTOQ ofprtrscbwl Child 258272 211,(A)3 Other trading a¢tivitioy Ivlm¢llt i{)¢ 1683 2.910 1,763 997 Tot*1 2642 214,49 FXPENDI'fuRE ON Raisin8 funds 1.19¥ 1.114 Ck4rlt#ble •¢tMdes Devel(4)ment and edu¢•lioll of kxe-xhool ¢hildffn 261.650 214.486 'I'otAI 262,¥48 215.(rfXI NF.T tNCOMFJ(LXPkNDITURE) 1.442 (1.102) RECnNC.11,IATION OF FUNDS Total tunds brougbi forward 123,137 124239 TOTAI. FIJNfNs CARRIED FOKWARD 124,579 123,137
Lid 3011 31.8.23 UtirelI¢ttd 31.822 Total fun CURRF.NT ASSKTS Debtors 12 767 130,877 551 128.740 131.644 129.291 CR8DITORS Amounts fallsng due within one year 13 (2,753) (2.681) NET CURRENT ASSETS 1211,I91 126,610 T(YfAL ASSETS I.E&S CURRF.liT LIAIIILITIF 128,891 126.610 PROVISIONS FOR LIABILll'lL8 14 (4.312) (3.473) ASSW.TS 124,579 123.137 Is Unr¢5trKted fun 124,579 123.137 I'lyr. FUNDS 124.579 123.137 Th¢ ¥baritsblc company is cntiiknj to exthwili(m from aThlit under knioD 477 of C(Kwies 21Mkn for th¢ yemr endd 3 1St.4ug$l 2023. membcr% have not rL¥4uired the ¢ompany to obtsin an audit of its fllWi¢l Statana for the y¢Ar endcd 31st August 2U2.3 ID accordaDcL with Sedion 476 of th¢ Con]p8wc5 Act 2. The truste¢s aledge th¢irrestm%ibilitics fc la) ensunng the charitsble rnpany k• acC4)ting re£orth ¢omply with Se£tions 386 athd 387 of the Co&npanies Act 2(W and prepari fironcial srarements which give a and fair vivw ofthe sthtc of affairs of th¢ ¢hpJitable eompany &$ al th¢ bd of ¢a¢h fllwJL'ial ye4r 8nd of its SluS or deficit for each r]naDLi41 year in accordwJLe with the r¥yuirements of s10n9 394 a1 395 Bnd which Oth(¥Wi. with thi wuiffments ofthe Comwies Act 2(M)6 tr]at8 fiCIal so faras Applicabk the Gharitsbk rompatty. (b) Tbe Dotts fi)rtn tmrtof thcs¢ financial statemL$
These financial Stalertlts have Efen prcpatrd in xcord1C vjith the PfDViSiOnS applicable to charitable cornpanie5 V4¢re gigwl on its tr¢bttlf by.. Sam Hayth) Bowden. TnLSttt Jessica Roach- Trustee
HJI ACCOUNTING POLICIES Bas1• of prysritig the flttttdl 'Ile fitt8llciai statements of the chat1ble cOMlY. which is a pllb1 bellefit eDlily under FRS 102. have be PfEpared in aordance with thc Clwrilieb. SORP (FRS 102) 'AL(trUnting and Rep)rting by Chatitie5.' Starement of Recoi)Nnendj Practi applicable Io Lhan"ues prewring their aceounL4' in widi ¢he Financial Reportill8 St#Ddard 4ylicabl¢ in the UK and RepubliL' of Irelatxl (FRS 1021 (LffÉtive l January 2019y, Financial Ryning Stsndard 102 'The Financial RetIng applicable in ihe UK and Republic of Ireland, the com]eS Act 2(M)6. The finan¢i¥l statemcnts havc brtll preparol wider the historical cost Convention. Intome All irtenmL' iN fLnl ID the Statrme4tt of Financi Ad5ViU¢S OTV the charity has eutiil¢nxnt to the fundb". it is pmbable that thc iwome will k rrfeived and the anwunl can bc ttliabty. Expendityre Lithilili&% are recognis¢d as ¢xpthMlittwe as s(M)n &8 there is a kg•J or obligaiion commiiiins the harity to that expthmlinur, it 15 probabl¢ that a transfer of ecouomic wiil be rcquircd in ]en]elIt aTMI th¢ any)uni ofthc ()hgaiioD can be reliahly. Exp"tUre is for on att rU15 and hHs been classifi1 WLd¢r huthDB5 t1 888regat¢ cosi Teldted the categ(o. WbN¢ ¢osr$ eannot be direLxIy attributtyj to p&rticu]ar hClti have b¢¢u alk¥1 k) pLtivili# on a basis c4xL4islent with the use of rosources. Cogis of generaling furKLg ¢tynrrfise the costs of volunwy ii)corne the costs of tradin8 for fiLndraisiti8 purposes. ChArltable a¢tlvllk• Charitdble expenditure CLMnprises th05¢ irtTl by the tharity in the delivery of its activines WKI %¢TViC¢5 to its l>uK"ticiari&s. It irKlude8 iKJth ¢06ts thai can Ix di1Y uUributtyJ such &tiviiie8 and ¢ost8 of an Governn¢e ¢oits Govemance c05L8 irKlwi¢ C4JW lated wi¢b the col10al and statytory rwiiremettts of the hprity 8nd iticIwk ithleperthnt exami f¢¢s. Taurfo The charity is ¢x¢rnpt fft)m corrmtiLM lax its th¥ithble activitie& Urtrutrici&l fijnds ¢aD t¢ ed in *(x>rdance with the Chlb objtLtivd% at thc th'screticffl ofthe trusle¢s. Re8trA¢tyJ fuTKls can (Jnty bc patiallar r<trictcd within th¢ objexts of the CILty. R&%trictions Penjion costs and other ptellnt bettellts The charitable company a dcfincd contribution pension scheme. Contribulions y#ble to the charitAble 0rDpan5 p¢tt scheme ar¢ ch8rg¢d to th¢ Stricml of Finallci Acliviti¢s in the t() whiLh they relate.
trUPPORT COSTS • ¢onlin•¢d sup o)U ill the aknv< ate follows: Fln&nce 31.8.23 tkvelopmcnt 31.822 of pre-seknol childre Totsl a¢tiviti Bank chaT8a 349 234 Governance costs 31.11.23 DEvelopmenl and fthcativn of pr¢4chwl childruj 31.8.22 T(Wal Activiiies 3W 3fA TRUSTEES. REMUNERAIION AND BENE Th¢r¢ W¢ no tn1¢¢5, r¢muD¢fdtiim or otkn benefits f(Y the year eThJtsJ 31st AuBusi 2021 nor for the year ended 3 1st Augwi 2022. TrnthJ' expcn5 31.8.23 31.8.22 343 338 srATr'b COSTS The averdge mollthiy nutnk of eryloyees dwin8 the yearwas follow 31.8.23 15 31.8.22 14 Childcfftre I]st No employees Teceived emolUnnt$ in excw of £.1Kl. Pgup In
Hatch. wa£ UJ¥l¢EFiv¢5 COMPARATIVLS THE STATEMEKf OF FINAI4CIAL AcfiviTIES Unr&qtricted fisDd i)onatiOTLS and Icgacics 135 Charltsble #etlvlli Developnni ftnd rAlwauoD of prtrth>l children 211.603 (Jh¢r trading tivities Invethlt incnrnc 1,763 997 Totl 214.498 EXPENDITURE QN Ryi¥in¥ tilnds" ChTltsble g¢llvttkJ DevelolenL and L¥JuL10Th of PTtr8chI hildrcn 214.486 Tot*1 215.600 NET INC.OMFJ{EXPEi¥DITUREI (1,102) RECONCII.IATION OF FUNDS T¢)tsl fjjnds IoUght f(Mward 124239 TOTAL FUNDS CARRIED FORWARD 12.3.137 11 DEB'I'ORS". AMOUNTS FALLING DUL WITHIN ONE YEAR 31.823 31.8.22 767 551
r4otes to th¢ FITran¢i Sttements- conthiue41 13. CREDITORS: AVAOUIYTS FALLING DUE WITHIN ONE YEAR 31.8.23 31.8.22 Accn]&ls and deferred income 2,753 14(K> 275 1753 2.681 PRUVISIONS FOR LIABILrrtFS 31.8.23 31.8.22 PmvisioThs 4J12 3,473 Is. ,MOVLMENT IN FUliDS Net movennt At 31.8.23 At 1.9.22 UnreAtrkted G¢n¢rd fuDO 123.137 1.442 124.579 TOTAL FUNI)S 123.137 1.442 124.579 N¢t mov¢uTht m fill1 iD¢lth ID the aknvc c Is follo. Incoming Resources Movern¢nt in fu1$ Unre5trfcted Gcnctal fund 264 1262.848) 1,442 TOTAL TrULYDS 26429) {262.848) 1,442 Compartlvtt for movement moyement At 31.8.22 Al 1.9.21 Unrvtricted fund# General fiMMI 124239 111.137 TOTAL FUNDS 124239 (1.102) 123.137 PALW I? pnt)ttilii*l
15. MOVEM IN FUNDS. ¢ODlin¥ed CompBrntiv¢ n¢t nx)vem¢ntiti fimd& tn the aixJv¢aff as follows: VnTeg¢rtcted General Ojnd 214,498 (215.6) {1,102) TOTAI. FUNDS 214.498 (215.fAM)) (1.102) A ¢urreth year 12 tTh)llths aud pior ye#T 12 ¢ithin&l Positi( is ag follows: Nct At 31.8.23 At 1.9.21 Unrer1eted fund• Gener fund 124239 124,579 TOTAI. FUNT)S 124.239 340 124,579 A CUTrenl yeaT 12 month5 and prior year 12 ny)nths u)mbined net movernent in fiuth includgj in thc abovc arc as follows.. Moyemeni in funds resource$ expathl Unrestrlrted fuDdJ General fijnd 478,788 1478,448) TOTAI. FtKNDS 478.788 {478,448) 340 I& RELATED PARTY DISCL(ISiJRES 'ITh¢T¢ w¢re no r¢lated paty tr8JWtlo lor th¢ y¢ar4]dd 315t AUg5t 23.
31.8.23 31.8.22 Donatlon$ nd legcie4 Donations 423 135 Fundraising even 2,075 610 1,304 459 2.685 ,763 ITrveJtment Imcome Dqx)sit account iniemt 2,910 997 Charllable xctlvltles GrAnts Fee irwwt- Playgroup 20¥234 50.038 172.578 39,025 258.272 211.603 Total iDeoJninK resour¢• 26429Y) 214.498 EXPENDI"I'UKb Other trdlmg adlvltle% Fundraising ¢ts Bad d¢lxs 1,213 (Is) 1,198 1,114 C.hrltsble actmtles Trwie¢s' expenses Woges PLnsions Rcnt and s¢ryi¢¢8 InsuratKe 'I"elq>h()ne P(J%iag¢ and stationery Wdisite costs Sundries Pjay rnakrI and refreshnKnt Toys & Lquipment Slaff trthining Staff uniforrns DRS charg 343 193,277 3.(XJ7 35,127 1,780 536 442 587 338 162,748 3,895 -30.186 1,613 515 565 587 134 3271 1,234 2,123 658 312 228 3.967 4.Q17 2,627 836 Prcmises Cxpcn Sothv8rc costs IT Costs Carried forwaTd 1,056 605 223 211279 249,410 This dS wt fm part of th¢slabJiOry ftiwKi81 ststem¢J)ts PAOP IA
Htth Wrrtn Under 31.8.23 31.8.22 Charitable adivlti Brvugbt forward Opcratin¥ ]ILe&s 249.410 211279 732 6,354 4,541 IDAC.iIEYPP costs 1.861 260.911 213892 Support costs FknAnce Bank ¢har8es 349 234 Accow)t&nLy fees 39YJ 3(1) 262,848 215,6 Net thcomellexpendhwe 1.442 {1,102)