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|of thecharitv's trusts||
|---|---|
|Typeof governingdocument<br>soRP1.25|Theorganisationisa charitable companylimitedby<br>guarantee,incorporatedon231212011and asaregistered<br>charitvon911212011|
|How thecharityisconstitutedSORP<br>1.25|lthecompanywasestablishedunder a Memorandumand<br>lArticteswhichestablishedthe objects,powers and|
||overnanceof thecharitable company.|
|Trusteeselectionmethods SORP<br>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<br>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<br>achievementsofthe charity|During the yearthecharity had atotalincome off94559(2021-t81903)and total<br>expenditure off86586 (2021-t89618)leaving againfor theyearof (87973)|
|---|---|
|duringtheyearSOPRRef<br>1.20,1.21,1.22|(2021 lossf7715). Atthebalance sheet date thecharity'sreserveshadfallento<br>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||||
|*<br>,-<br>*|||0111112021|||Periodend<br>date|I<br>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|-|<br>7,715|
|Grosstransfersbetweenfunds|||||||||
|Netincoming/(outgoing) resources before|||||||||
|otherrec og|nisedgains/(l osses)||7,973|||7.973|-|<br>7,715|
|Otherrecognisedgains/(losses)|||||||||
|Gains and lossesonrevaluationoffixedassets|||||||||
|for the charity's ownuse|||||||||
|Gains and lossesoninvestment assets|||||||||
|Netmovement||in funds|7.973|||7,973|-|<br>7,715|
|Totalfundsbrought forward|||12,290|||4,575||12,290|
|Total funds carried||forward|20.263|||12,548||4,575|



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|Unrestricted|income|Endowment|Yearto|Yearto|
|---|---|---|---|---|
|funds<br>E|funds<br>€|funds<br>g|31110122<br>f|31110121<br>€|
|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|
|---|---|---|
||,||
||,||



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|Recognitionof incoming|Recognitionof incoming|These are included in the Statement of Financial Activities(SoFA)when:|
|---|---|---|
|resources||.<br>the charity becomes entitled to the resources:|
|||.<br>the trustees arevirtueillycertain theywillreceive the resources; and|
|||.<br>the monetary value can be measured with sufficient reliability.|
|Offsetting||There has been nooff-getlingof assets and liabilities, or income and expenses, unless<br>requiredorpermitted bytheFRSl02SORPorFRS102.|
|Grants anddonations||Grants and donations are only includedinthe SoFA when thegeneral income recognition<br>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<br>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<br>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<br>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<br>claims|insurance|lnsurance claims are only includedinthe SoFA when thegeneralincome recognition criteria<br>are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income inthe<br>SoFA.|
|lnvestmenl gains andlosses||This includes any realised or unrealised galns or losses on the sale of investmentsandany<br>gain or loss resultingfromrevaluing investments to market valueatthe endofthe year.|





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|2.3 EXPENDITURE<br>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<br>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<br>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<br>treatmentisapplied to unlisted investments unless fair value cannotbemeasured reliablyin|
||which case itismeasured at cost less impairment.|





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|lncomingresourcesmay be|furtheranalysedifthiswouldhelpthe|readerofthe|accounts.||
|---|---|---|---|---|
||||Yearto|Yearto|
||rs||31110122<br>t|31110121<br>€|
|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<br>Government Body|||31110120223111012021<br>74,79757,576||
|Corporate|||||
|Charitable|||||
|lndividual|||||
||||74.797I|<br>57.576|





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||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|





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|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<br>employeeswork|ijut'ri , dl;rli<br>[i'.<br>{.;Ft"*.r'ita;.ir,r:F.-r:iiyifies||||I|10|
||ii&.V{-:i-;nAnc*||||||
||Utirer||||||
||||Total||8|10|





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||Grantsto|Grantsto|
|---|---|---|
||institutions|individuals|
|for which|Totalamount|Totalamount€|



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|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||||||||





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|Note11<br>Debtors and p|repayments|||||
|---|---|---|---|---|---|
|Analysisofdebtors||Amountsfallingdue<br>withinoneyear||Amountsfallingdueafter<br>more thanoneyear||
|||Yearto|Yearto|Yearto|Yearto|
|||31t10122|31110121|31110122|31t10121|
|||€|f,|f|I|
|SMPReclaim duefromHMRC||||||
|lnsurancePrepayment||447|377|||
||Total|447|377|||



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|Note12<br>12.1Analysis ofcreditors<br>Creditorsand|accruals|||||
|---|---|---|---|---|---|
|||Amountsfallingdue||Amountsfallingdueafter||
|||withinoneyear||more thanoneyeai||
|||Yearto|Yearto|Yearto|Yearto|
|||31110122<br>E|31110121<br>t|31110122<br>€|3',1t10121<br>€|
|Tradecreditors||468|595|||
|RentAccrual||1,100|1,427|||
|SalariesDue||||||
|PensionPaymentDue||||||
|Accrualsanddeferred income||11,107|8,027|||
||Total|12,b75|1U,U49|||





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|14.1Remuneration and|benefits||||||
|---|---|---|---|---|---|---|
||||Amountspaid||or benefit value||
|Nameoftrustee or|connectedPafi|Legalauthority(egorder,<br>governingdocument)|Yearto|31110122|Yearto|31110121|
||||t|||€|
||||None||None||
|14.2Loans|||||||
|||||Amount owing|||
||Nameof trusteeor<br>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||