| of thecharitv's trusts | |
|---|---|
| Typeof governingdocument soRP1.25 |
Theorganisationisa charitable companylimitedby guarantee,incorporatedon231212011and asaregistered charitvon911212011 |
| How thecharityisconstitutedSORP 1.25 |
lthecompanywasestablishedunder a Memorandumand lArticteswhichestablishedthe objects,powers and |
| overnanceof thecharitable company. | |
| Trusteeselectionmethods SORP 1.25 |
ually elected at AGM eachyear |
| Additionalgovernanceissues |
| Summary of theobjectsof the charity setoutin | Theobjects of thePre-School aretoenhancethe |
|---|---|
| itsgoverning documentandtheactivities | development and educationof childrenprimarily under |
| undertaken forthepublicbenefit in relationto | statutory schoolagebyencouragingparentstounderstand |
| these objectsSORP Ref'1.17,1.19and1.18 | and providefor theneeds oftheirchildrenthrough communitygroups.ThePre-Schooloffersappropriateplay, |
| education and care facilities andtrainingcourses,together | |
| withtherightofparentstotakeresponsibilityforand to | |
| become involvedinthe activitiesof suchgroups.They offer | |
| opportunitiesforall childrenwhatever theirrace, culture, | |
| religion, meansorability. Theyencouragethestudyofthe | |
| needs ofsuchchildren and theirfamiliesandpromote public | |
| interestintherecognitionof suchneeds.They instigateand | |
| adheretoandfurtheringthe aimsandobjects ofthePre- | |
| SchoolLearning Alliance. | |
| Thetrusteeshave had regard totheguidanceissued by the | |
| Charity Commissiononpublicbenefit. |
| $ummaryofthe main achievementsofthe charity |
During the yearthecharity had atotalincome off94559(2021-t81903)and total expenditure off86586 (2021-t89618)leaving againfor theyearof (87973) |
|---|---|
| duringtheyearSOPRRef 1.20,1.21,1.22 |
(2021 lossf7715). Atthebalance sheet date thecharity'sreserveshadfallento a totalaccumulatedunrestrictedfundsof f.12290whichis estimatedat13.75%of |
| Annual expenditure. This would allowtheCharitytocontinuefor2 monthsif | |
| funding stopped. Thetrustees areoftheopinion thatthiswillprovide adequate | |
| resources tofulfilthe obligationsofthe charity but aimtoincrease thisto6 | |
| month's overthenext fiveyears. | |
| Brief statement of the | The Trustees aimtomaintain reservestoallowfor 6month's tradingifgrants |
| charity'spolicy on reserves | ceased |
| SORPRet1,22 | |
| Details ofanyfundsmaterially | |
| indeficitSORPf.24 |
| Ci'iai"iiyi.Jarle:Rurv;eii | Ci'iai"iiyi.Jarle:Rurv;eii | ViilaigePi'e"Sii;uol | Ciiar itylJ* | ii | 1144996 | |||
|---|---|---|---|---|---|---|---|---|
| Annualaccountsfor | theperiod | |||||||
,- |
0111112021 | Periodend date |
I i3111012022 |
|||||
| Restricted | ||||||||
| Recommended | Details | of own | Unrestricted | income | Endowment | Yearto | Yearto | |
| categoriesbyactivity | analysis | funds | funds | funds | 31110122 | 31t10121 | ||
| f | f | e | € | |||||
| lncomingresources(Note | F01 | F02 | F03 | F04 | ||||
| !ncomin gresources from | ||||||||
| generatedfunds | ||||||||
| DonationsandLegacies | 75,339 | 75.339 | 57.576 | |||||
| lncoming resources from | ||||||||
| charitableactivities | 9,080 | 9,080 | 5,538 | |||||
| Activitiesforgenerating funds | 10,140 | 10.140 | 18,785 | |||||
| lnvestmentincome | 4 | |||||||
| Otherincomingresources | ||||||||
| TotaIincoming resourcei | 94,559 | 94,559 | 81,903 | |||||
| .Resourcesexpended(Notes | ||||||||
| Costsof GeneratingFunds | ||||||||
| Fundraisingtradingcosts | 1,095 | 1,095 | 904 | |||||
| Costs ofgeneratingvoluntary | ||||||||
| income | ||||||||
| Charitable activities | 85,023 | 85,023 | 88,246 | |||||
| lnvestment managementcosts | ||||||||
| Governancecosts | 468 | 468 | 468 | |||||
| Otherresources expended | ||||||||
| Total resources expended | 86,586 | 86.586 | 89.618 | |||||
| Netincomi ng/(outgoing) resources before | ||||||||
| transfers | 7,973 | 7.973 | - | 7,715 |
||||
| Grosstransfersbetweenfunds | ||||||||
| Netincoming/(outgoing) resources before | ||||||||
| otherrec og | nisedgains/(l osses) | 7,973 | 7.973 | - | 7,715 |
|||
| Otherrecognisedgains/(losses) | ||||||||
| Gains and lossesonrevaluationoffixedassets | ||||||||
| for the charity's ownuse | ||||||||
| Gains and lossesoninvestment assets | ||||||||
| Netmovement | in funds | 7.973 | 7,973 | - | 7,715 |
|||
| Totalfundsbrought forward | 12,290 | 4,575 | 12,290 | |||||
| Total funds carried | forward | 20.263 | 12,548 | 4,575 |
| Unrestricted | income | Endowment | Yearto | Yearto |
|---|---|---|---|---|
| funds E |
funds € |
funds g |
31110122 f |
31110121 € |
| F01 | F02 | F03 | F04 | |
| 463 | ||||
| 463 | ||||
| 447 | 447 | 377 | ||
| 2+,1la | 24,llb | 13,784 | ||
| 25,223 | 25,223 | 14,'lo'l |
| 12,675 | 12,675 | 10,049 |
|---|---|---|
| , | ||
| , |
| Recognitionof incoming | Recognitionof incoming | These are included in the Statement of Financial Activities(SoFA)when: |
|---|---|---|
| resources | . the charity becomes entitled to the resources: |
|
| . the trustees arevirtueillycertain theywillreceive the resources; and |
||
| . the monetary value can be measured with sufficient reliability. |
||
| Offsetting | There has been nooff-getlingof assets and liabilities, or income and expenses, unless requiredorpermitted bytheFRSl02SORPorFRS102. |
|
| Grants anddonations | Grants and donations are only includedinthe SoFA when thegeneral income recognition criteria are met(5.10to 5.12FRSl02SORP). |
|
| ln the case of performance relatedgrants,income must only be recognisedtotheoitentthat | ||
| the charity hasprovidedthe specifiedgoodsor services as entitlementlothegrantonly | ||
| occurs when theperformancerelated conditions are mbt(5.16 FRS 102 SORP).. | ||
| Legacies are includedinthe SOFA when receiptisprobable,thatis,when there has been | ||
| Legacies | grani of probate, the executors have established that there are sufficient assetsinthe estate and any conditions attached to the legacy are either within the control of the charity or have |
|
| been met. | ||
| Govemmentgrants | The charity has received governmentgrantsinthe reportingperiod | |
| Gift Aid receivable is included in income when there isavalid declaration from the donor. | ||
| Taxaeclaims | ondonations | Any Gift Aid amount recovered on a donationisconsidered to bepartofthatgiftand is |
| andgifts | treated as an.addition to the same fund aslheinitial donation unless the donor or theterms | |
| of the appeal have specified btherwise. | ||
| Gontractual income and | Thisisonly includedinthe SoFA once the charity hasprovidedthe relatedgoodsor services | |
| relatedgrants | or met theperformancerelated conditions. | |
| .performance | ||
| Donated goods | Donated goods are measuredatfair value (the amount for which the asset couldbe exchanged) unless impractical to do so. |
|
| The costofany stock ofgoodsdonated for distribution to beneficiariesisdeemed to be the | ||
| fair valueofthosegiftsatthe time of their receipt andiheyare recognised onreceipt.ln the | ||
| reportingperiodinwhich the stocks are distributed, they are recognised as an expense at the | ||
| carrying amountofthe stocksatdistribution. | ||
| Donatedgoodtfor resalearBmeasuredatfair value on initial recognition, whichisthe | ||
| expectedproceedsfrom sale less the expected costs of sale, and recognised in'lncomeftom | ||
| other tradingactivities'withthe conesponding stock recognisedinthe balancesheet.Onits | ||
| sale the valueofstockischargedagainst'lncomefrom other trading activities' andthe | ||
| proceeds from sale are also recognised as 'lncome from other trading activities'. | ||
| Goods donated foron{oingusebythe charity are recognised as tangible fixed assets and | ||
| includedinthe SoFAasincoming resourceswhenreceivable. | ||
| Gifts in kind for usebythe charity are includedinthe SoFA as income from donationswhen | ||
| receivable. | ||
| Donaled services and | Donated services and facilities are included in the SOFAwhenreceived at the value ofthe | |
| facilities | gift to the charity provided the value of the gift can be measured reliably. | |
| Donated services and facilities that are consumed immediately are recognised asincome | ||
| with an equivalent amount recognised as an expense under the appropriate heading in the | ||
| SOFA. | ||
| Supportcosts | The charity has incuned expenditure on support costs. | |
| Volunteer help | The value ofanyvoluntary help received is not included in the accounts butisdescribedin the trustees' annual report. |
|
| lncome from interest, | This is includedinthe accounts when receipt isprobableand the amount receivablecanbe | |
| royalties anddividends | measured reliably. | |
| lncome from membership | Membership subscriptions receivedinthe nature of agiftare recognised in Donationsand | |
| subscriptions | Legacies. | |
| Membership subscriptions which gives a member the righttobuyservices or otherbenefits | ||
| are recognised as income eamed from theprovisionofgoodsand services as income from | ||
| oharitable activities. | ||
| Settlement of claims |
insurance | lnsurance claims are only includedinthe SoFA when thegeneralincome recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income inthe SoFA. |
| lnvestmenl gains andlosses | This includes any realised or unrealised galns or losses on the sale of investmentsandany gain or loss resultingfromrevaluing investments to market valueatthe endofthe year. |
| 2.3 EXPENDITURE A |
NDLIABILITIES |
|---|---|
| Liabilities are recognised where it is morelikellrthannotthat thereisa legal or constructive | |
| Liability recognition | obligation committing the charitytopayout resources and the amountofthe obligationcanbe |
| measured with reasonable certainty. | |
| Governanceandsupport | Support cosls have been allocated betweengovemancecosts and othersupport.Governance |
| costs | costs comprise all costs involvingpublicaccountability of the charity anditscompliancewith |
| regulation and good practice. | |
| Support costs include central functions and have been allocated to activity cost categories ona | |
| basis consistent with theuseof resources, eg allocatingpropertycostsbyfloor areas,orper | |
| capita, staff costsbythe time spent and other costsbytheir usag6. | |
| Grantswithperformance | Where the charity gives agrantwith conditionsforitspaymentbeing a specificlevelofservice |
| conditions | or output to beprovided,suchgrantsareonly recognisedinthe SoFA once therecipient of the |
| grant has provided the specified service or output. | |
| Grantspayablewithout | Where there are no conditions attaching to thegrantthat enables the donor charity to |
| performanceconditions | realistically avoid the commitment, aliabilityfor the full funding obligation must be recognised. |
| Redundancycost | The charity made no redundancy payments duringthereportingperiod. |
| Deferred income | No materialitemofdeferedincome has been includedinthe accounts. |
| Creditors | The charityhascreditors which are measured at settlement amounts lessanytrade discounts |
| Provisions for liabilities | Aliability is measured on recognition at its historical cost and then subsequently measured at thebest estimateofthe amount requiredtosettle the obligationatthe reporting date |
| The charity accountsforbasicfinancialinstruments on initial recognition asper paragraph10.7 | |
| Basicfinancialinstruments | FRS102SORP.Subsequentmeasurementisasperparagraphsll.lTtoll.l9,FRS102 |
| SORP. | |
| 2.4 ASSETS | |
| Tangiblefixedassetsforuse | These are capitalisedifthey can beusedfor more than oneyear,and cost at least |
| bycharity | |
| They are valuedat cost. | |
| The depreciation rates and methods used are disclosed in note14. | |
| The charity has intangible fixed assets, that is, non-monetary assets that do not havephysical | |
| lntangible fixedassets | substance but are identifiable and are controlledbythe charity through custody or legal rights. |
| The amortisation rates and methods used are disclosed in note15. | |
| They are valuedatcost. | |
| The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, | |
| Heritage assets | technological, geophysicdl or environmentalqualitiesthat are held and maintainedprincipally for their contribution to knowledge and culture. The depreciation rates and methods usedas |
| disclosedinnote16. | |
| They are valuedat cost. | |
| Fixed asset investmentsinquoted shares,kadedbonds and similar investments are valuedat | |
| lnvestments | initiallyatcost and subsequentlyatfair value (their market value)atthe yearend.Thesame treatmentisapplied to unlisted investments unless fair value cannotbemeasured reliablyin |
| which case itismeasured at cost less impairment. |
| lncomingresourcesmay be | furtheranalysedifthiswouldhelpthe | readerofthe | accounts. | |
|---|---|---|---|---|
| Yearto | Yearto | |||
| rs | 31110122 t |
31110121 € |
||
| Donations andLegacies | Nurserv Grant | 74.797 | 57.576 | |
| Milk RefundWFRU | 155 | |||
| Donations | 541 | |||
| EmploversNlAllowance | ||||
| HMRC SMPReclaimDue | ||||
| NlCompensation on SMP | ||||
| ExtendedServices-LunchClub | 892 | |||
| Miscellaneous lncome | ||||
| Total | 75,49,3 | 58,468 | ||
| Activities forgenerating | ||||
| funds | ||||
| MiscellaneousF | ||||
| lncomefrominvestments: | lnterest on SavingsAccount | 4 | ||
| Total | 4 | |||
| Gharitable activities: | ParentsFees | 9,080 | 18,785 | |
| Extended Services | ||||
| Tota | 9.080 | 18.785 | ||
| Analysis of Voluntary income Government Body |
31110120223111012021 74,79757,576 |
|||
| Corporate | ||||
| Charitable | ||||
| lndividual | ||||
| 74.797I | 57.576 |
| SchoolTrips &Entertainment | ||||
|---|---|---|---|---|
| Charitableactivities | Bank Charoes | 89 | 104 | |
| Consumables | 1,631 | 2,009 | ||
| Depreciation | 354 | |||
| LeoalFees | 69 | 13 | ||
| lnsurance&Membership | 821 | 502 | ||
| Mitk | ||||
| Miscellaneous Expenses | ||||
| Premises Expenses | ||||
| Pavroll Fees | 1.002 | 741 | ||
| Postaoe & Stationerv | 217 | 27 | ||
| Donalions | ||||
| Refreshments | ||||
| Rent | 8,256 | 6.569 | ||
| felephone & lnternet | 615 | 895 | ||
| fraining& Courses | 318 | 736 | ||
| Waqes & ERNl | 70.817 | 75,915 | ||
| Emolovers Pension | 634 | 517 | ||
| fVeb Hostinq&Domain | 91 | 29 | ||
| Total | 84,560 | 88,411 | ||
| Governance costs | Accountinq&lndeoendentAuditCosts | 468 | 468 | |
| Total | 468 | 468 |
| 7.1Staff Gosts | ||||||
|---|---|---|---|---|---|---|
| Yearto | Yearto | |||||
| 31110122 | 31t10t21 | |||||
| E | € | |||||
| Gross wages, salaries and benefitsin | kind | 70,817 | 75,915 | |||
| Employer's National lnsurancecosts | 1,504 | 1,153 | ||||
| Less EmployersN!Allowance | - | 1,504 - | 1,153 | |||
| Employer Compensation onSMP | ||||||
| EmployerSMP Rebate | ||||||
| Pensioncosts | 634 | |||||
| Totalstaff costs | 71,451 | 75,915 | ||||
| Yearto | Yearto | |||||
| 7.2Averagenumber of ful!-timeequivalent | employees in theyear | 31110122 | 31t70t21 | |||
| Number | Number | |||||
| The parts of thecharityinwhich the employeeswork |
ijut'ri , dl;rli [i'. {.;Ft"*.r'ita;.ir,r:F.-r:iiyifies |
I | 10 | |||
| ii&.V{-:i-;nAnc* | ||||||
| Utirer | ||||||
| Total | 8 | 10 |
| Grantsto | Grantsto | |
|---|---|---|
| institutions | individuals | |
| for which | Totalamount | Totalamount€ |
| 9.1Cost or v | aluation | ||||||
|---|---|---|---|---|---|---|---|
| Furniture& | Other land& | PIant, | Equipment | Payments on | Total | ||
| Fittings | buildings | machineryand | accountand | ||||
| motor vehicles | assets under | ||||||
| construction | |||||||
| € | f | € | € | ||||
| Balance brought | 1,319 | 5,230 | 6,549 | ||||
| fonruard | |||||||
| Additions | |||||||
| Balance carried | 1,319 | 5,230 | 6,549 | ||||
| forward | |||||||
| 9.2Accumulated depreciation and | impairmentprovisions | ||||||
| *Basis | SLorRB | SLorRB | SLorRB | SL | SLorRB | ||
| *Rate | 25.000/o | ||||||
| Balance brought | 1,124 | 4,962 | 6,086 | ||||
| fonruard | |||||||
| 'Depreciation | charge | 195 | 268 | 463 | |||
| forperiod | |||||||
| Balance carried | 1,319 | 5,230 | 6,549 | ||||
| fonruard | |||||||
| 9.3 Netbook | value | ||||||
| Brought fon,rard | 195 | 1,587 | 817 | ||||
| Carriedfonruard | |||||||
| 9.4 Revaluation |
| Note11 Debtors and p |
repayments | ||||
|---|---|---|---|---|---|
| Analysisofdebtors | Amountsfallingdue withinoneyear |
Amountsfallingdueafter more thanoneyear |
|||
| Yearto | Yearto | Yearto | Yearto | ||
| 31t10122 | 31110121 | 31110122 | 31t10121 | ||
| € | f, | f | I | ||
| SMPReclaim duefromHMRC | |||||
| lnsurancePrepayment | 447 | 377 | |||
| Total | 447 | 377 |
| Note12 12.1Analysis ofcreditors Creditorsand |
accruals | ||||
|---|---|---|---|---|---|
| Amountsfallingdue | Amountsfallingdueafter | ||||
| withinoneyear | more thanoneyeai | ||||
| Yearto | Yearto | Yearto | Yearto | ||
| 31110122 E |
31110121 t |
31110122 € |
3',1t10121 € |
||
| Tradecreditors | 468 | 595 | |||
| RentAccrual | 1,100 | 1,427 | |||
| SalariesDue | |||||
| PensionPaymentDue | |||||
| Accrualsanddeferred income | 11,107 | 8,027 | |||
| Total | 12,b75 | 1U,U49 |
| 14.1Remuneration and | benefits | |||||
|---|---|---|---|---|---|---|
| Amountspaid | or benefit value | |||||
| Nameoftrustee or | connectedPafi | Legalauthority(egorder, governingdocument) |
Yearto | 31110122 | Yearto | 31110121 |
| t | € | |||||
| None | None | |||||
| 14.2Loans | ||||||
| Amount owing | ||||||
| Nameof trusteeor connectedparty |
Legalauthority | Yearto | 31110122 | Yearto | 31110121 | |
| t | f, | |||||
| Dtotrusteesand | None | None | ||||
| relatedparties | ||||||
| Duefromtrustees | None | None | ||||
| and relatedparties | ||||||
| Nameof thetrustee | Relationshipto | Description of the | Yearto31110122 | Yearto31110121 | ||
| or relatedpartv | charitv | transaction(s) | € | E | ||
| None | None |