REGISTERFD COMPANY NUMBER: I￿58 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• B*lan¢¢ 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¢ tri￿eS who are Also vf the cknrity foi tbe ￿ of the Conwiea Act 21K>6, p￿ll1 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<rJn￿l[ of RoxxnmC￿￿ed Praelice dppkn'Ldbl¢ Lo cbariti¢5 pr¢paring their accounrs in a¢(x)Thla￿ with the Fin￿￿81 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 ￿h￿l age, aThJ encouy¥ge par¢nts to work #bn￿de￿9 provith'ng f(Y the n¢¢43s of ¢bildrett by. a) olyering aPprO￿ale play, ￿J￿a￿On a￿1 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 a￿d Prnn￿ting 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 ￿lu￿11￿li of pr¥￿SChool childr¢th. Th¢ truskes have e￿Idered that this c(anpli¢s with th¢ Chuitses Cooynission guid￿￿ on public b￿crIt. ACHIEVEMEliT AND P￿RVOMMANCE 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 ]J￿rea￿ in thc number of Childrn almost back to prelovid levels. (Jjr Kemp9h￿ Fre￿h[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 ￿Ed￿ninan1Iy froin furMtr&iblll8 income of £1,910 due lo starti08 8 r¢qu¢st for a wntribution on a volunthry iwsis for 5￿k don￿10￿$ frcln the summLY tLYm to hdp fllwjce the I￿reased 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-*b￿lS over the l&%r few years and bave ap￿117tc￿ a part tillie Pr￿cl￿] OFrffatiOAS Matta8er to ￿￿tinUe to th this and to sup￿1 the m8t)agers with thc changing requiremenLs of the Prcschwls. Iloth Preschools ¢￿tinUe to offer an excellent quality of ¢dueational provision, wh￿t Care￿llY ￿ntrollIng eXr￿￿lIt￿rt in thi5 QJETtnl cba]lengiDg en￿l￿11Mcllt. The extra iacome receiv￿ for our spr¢ia] edUr￿lOnd1 neds Chill￿ h&$ ￿&bled thc Pr￿00L$ to purchas¢ 80rn¢ lovcly s¢tLSOry ipnwit the cunrnitiee has approved a provisi(￿ OTJ £3.(KXb for th¢ Presch￿1% to Spend on equTpment in 2023124 io upgr&le sorn¢ of the Old￿ equipment et the Saiings. Tr T￿￿te￿ 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 r￿u[￿lIne￿L 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 W￿re￿ Under Ftv ort the YeAr E the Tr￿St 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 lI￿￿￿tte¢ 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 el￿tell 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 W￿ChOol iy Undertake￿ by thc managers and Iwties who are uverseen by thL P￿h0o] Rrgist¢r￿I number (k)WIM)58 (England and Wales) Re¥lstered Charlty B￿rnber 11.32908 Regbtered offlet Hatch WATTen Community C LurJ¥ Cross Hatch Warr¢n B08in8*ok¢ Hamphire RG22 4XF Try5¢e Sam H•ydn Bowdcn Betlbgny Luckett Jessica li0￿h NikolL F Kaiie Oliver Currioe HU￿bin8 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 De￿￿nbel 2022 Heaith and Safety offic￿ . ￿p￿INed Iljb DtteM￿ 2022 - ￿61￿ed 16th March 2()23 'grYd 16th March 2023 . ro41g￿d 10th Dtt¢mber 2022 - resigned l(Mh r)ecember 2022 Helen Eastick LauTr MuTrhy Kirsty Anthony - atfjKJinted 10th 2022 - lthh DeL*mE¢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 34￿8￿￿2023 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 examin*s report to the trustees of H•tcb W*rreD Ilnder Fl¥fs PrtrSckno] Ltd {'tbe Company I rcpon to th¢ cbanry trnSte￿ my eXamE￿ti￿ of the aeciNuK5 of the Cowy f(* the yw eJKkd 31st Aw 2023. ReyPon￿bIlltl¢1 4•d basil of re￿rt As tjie chdlltys trustees of Cojwy (and alw its for the pwrrfiscs of cknmpsny 18w) you arc Tespollsible f the p￿t￿￿tion of the 4CLYMrAs ID &CLxYda￿c 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 Inde￿dent exami￿1(￿ J rewKt in resp￿1 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 exami￿lon I have follow￿ tlirectiiJTkq g7ven by thc Charity Commission UfKler &￿10n 145{5) (b) of the 2011 ACL Independfnt aAml•er'* ￿t¢￿t￿l Since your charli￿8 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* Insti￿1¢ 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 L￿ncellO￿ with the OxainL￿tion givÉn8 m¢ CaL￿t 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 ac￿U￿11￿8 rcquirements of Scciinn 396 of ihc 2(Kkn Act oihcr than any n¥UiFement that the ULrounts ￿ve a lryc and fair view wh￿b is iyrt a m&ttcr considerd as part of ￿ indq)th¥JeJ examination. or accounts have Iwi wepaml in ￿ordI￿re with th¢ Tnethod% and pritKiplu vf tbe Ststement of R¢COmn￿ndl¥l PNiice lor acC￿￿ting and reportitig by tharitie5 {NFplic4bl¢ to ¢hAfiiies prcparing their t)Lcounts in ¥coTrJance with thr Trir￿￿181 RwNiD8 S￿dard applicable in the UK •KI Republic oftreland (FRS 1021). I hav¢ no conLerns and b&v¢ C4*ll¢ acro&s no other DWtrZ5 in rnion with the eXami￿On w whicb attention should be dr4wo in thi8 ￿Port to ordtt ￿ ¢nable a prryer uJykntsrKlinB of the to be read￿1. LLTha- Kevin WheelerFCA Wheeler & Co Ltd C.hartettd A¢Lountsttts The shrnb￿ry 14 Church Streel Whitchurcb Hampshi Rli2117AB Stytemenl of Trln*nci*l 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 I￿v￿lm¢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 Utire￿lI¢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￿$l 2023. membcr% have not rL¥4uired the ¢ompany to obtsin an audit of its fllWi¢l￿ Statana￿ for the y¢Ar endcd 31st August 2U2.3 ID accordaDcL with Sedion 476 of th¢ Con]p8wc5 Act 2￿￿. The truste¢s a￿￿￿ledge th¢irrestm%ibilitics fc la) ensunng the charitsble ￿rnpany k• acC4)￿ting re£orth ¢omply with Se£tions 386 athd 387 of the Co&npanies Act 2(W and prepari￿ fironcial srarements which give a and fair vivw ofthe sthtc of affairs of th¢ ¢hpJitable eompany &$ al th¢ ￿bd of ¢a¢h fllwJL'ial ye4r 8nd of its S￿￿luS or deficit for each r]naDLi41 year in accordwJLe with the r¥yuirements of s￿￿10n9 394 a￿1 395 Bnd which Oth(¥Wi.￿ with thi wuiffments ofthe Comwies Act 2(M)6 tr]at￿8 ￿ fi￿CIal so faras Applicabk ￿ the Gharitsbk rompatty. (b) Tbe Dotts fi)rtn tmrtof thcs¢ financial statem￿L$ These financial Stalert￿lts have Efen prcpatrd in xcord1￿C 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 fltt*ttd*l 'Ile fitt8llciai statements of the chat1￿ble cOM￿lY. which is a pllb1￿ bellefit eDlily under FRS 102. have be PfEpared in a￿ordance with thc Clwrilieb. SORP (FRS 102) 'AL*(trUnting and Rep)rting by Chatitie5.' Starement of Recoi)Nnend￿j 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 (LffÉ*tive l January 2019y, Financial Ryning Stsndard 102 'The Financial Re￿￿tIng 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 fL￿￿n￿l 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 ￿rU￿15 and hHs been classifi￿1 WLd¢r huthDB5 t1￿ 888regat¢ cosi Teldted ￿ the categ(o. WbN¢ ¢osr$ eannot be direLxIy attributtyj to p&rticu]ar hC￿lti￿ 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¢ ir￿￿tT￿l 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 di1￿￿Y uUributtyJ such &tiviiie8 and ¢ost8 of an Govern*n¢e ¢oits Govemance c05L8 irKlwi¢ C4JW ￿￿lated wi¢b the co￿l￿￿10￿al 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 Ch￿l￿b￿ objtLtivd% at thc th'screticffl ofthe trusle¢s. Re8trA¢tyJ fuTKls can (Jnty bc patiallar rl children 211.603 (Jh¢r trading *tivities Invethl￿t incnrnc 1,763 997 Tot*l 214.498 EXPENDITURE QN Ryi¥in¥ tilnds" Ch*Tltsble g¢llvttkJ Develo￿lenL and L¥JuL￿10Th of PTtr8ch￿I hildrcn 214.486 Tot*1 215.600 NET INC.OMFJ{EXPEi¥DITUREI (1,102) RECONCII.IATION OF FUNDS T¢)tsl fjjnds I￿oUght 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￿ St*tements- 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 moven*nt 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 fu￿1$ Unre5trfcted Gcnctal fund 264￿ 1262.848) 1,442 TOTAL TrULYDS 26429) {262.848) 1,442 Compar*tlvtt 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 Unre￿r1eted 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 AUg￿5t ￿23. 31.8.23 31.8.22 Donatlon$ *nd leg*cie4 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 tr*dlmg adlvltle% Fundraising ¢￿ts Bad d¢lxs 1,213 (Is) 1,198 1,114 C.h*rltsble 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 d￿S wt fm part of th¢slabJiOry ftiwKi81 ststem¢J)ts PAOP IA H*tth W*rrtn 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)