DocuSign Envelope ID: B2B5112F-67BB-4D37-AD0D-96802A687012
## **Trustees' Annual Report for the period**
Period start date Period end date 01 09 2022 31 08 2023 **From To**
## Section A Reference and administration details
**Charity name Other names charity is known by Registered charity number (if any)** 1145468
Trinket Box Pre-School Ltd
**Charity's principal address** c/o Thorpe Greenways Schools Greenways Southend on Sea Essex **Postcode SS1 3BS**
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Mrs H Wright|Secretary||Committee/Trinket Box
Members atAGM|
||Mrs K Durritt|||Committee/Trinket Box
Members at AGM|
||Mr K Lockhart|Chair||Committee/Trinket Box
Members atAGM|
||Mr A Robinson|Treasurer||Committee/Trinket Box
Members at AGM|
||Mrs N Baker|||Committee/Trinket Box
Members at AGM|
||Miss S L Campbell|||Committee/Trinket Box
Members atAGM|
||Mrs S M Rivers|||Committee/Trinket Box
Members atAGM|
||Mrs E Scott||Appointed 20/06/2023|Committee/Trinket Box
Members atAGM|
||Mrs J Dalley||Appointed 20/06/2023|Committee/Trinket Box
Members atAGM|
||Mrs B Perry||Resigned 16.11.22|Committee/Trinket Box
Members atAGM|
||Mrs G Samuels||Resigned 15.11.22|Committee/Trinket Box
Members atAGM|
||Mrs S A Blake||Resigned 23.03.23|Committee/Trinket Box
Members atAGM|
||||||
||||||
||||||
||||||
||||||
**TAR**
April **2014**
1
DocuSign Envelope ID: B2B5112F-67BB-4D37-AD0D-96802A687012
**Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
## **Names and addresses of advisers (Optional information)**
**Type of adviser Name Address**
**Name of chief executive or names of senior staff members (Optional information)**
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Type of governing document
Trust Deed (Articles of Association)
- (eg. trust deed, constitution)
How the charity is constituted
Limited Company
- (eg.trust, association, company)
Elected and appointed Trustee selection methods
- (eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
The charity recruits and appoints new committee members from the school community, the committee has adopted procedures to ensure the suitability of the candidates. Appropriate training is given to develop their awareness of the charities aims and objectives together with an awareness of child safeguarding. In regards to risk management the trustees have a duty to identify the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
**TAR**
April **2014**
2
DocuSign Envelope ID: B2B5112F-67BB-4D37-AD0D-96802A687012
## **Section C Objectives and activities**
To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide **Summary of the objects of the** the needs of their children through community groups and by offering **charity set out in its** appropriate play, education and care facilities. By offering family learning **governing document** and extended group hours to allow parents to have the option of returning to work if required. We also adhere to and further the aims of the Early Years Alliance.
**Summary of the main** The Charity operates a pre-school which is open to all the children from **activities undertaken for the** the community between the ages of 2 and 5 years. The pre-school **public benefit in relation to** actively engages with the children’s parents and carers through regular **these objects (include within** communication and feedback on their child’s development and progress. **this section the statutory** Income received is reinvested in the pre-school to improve the facilities, **declaration that trustees have** resources and outcomes for the children. **had regard to the guidance issued by the Charity Commission on public benefit)**
**TAR**
April **2014**
3
DocuSign Envelope ID: B2B5112F-67BB-4D37-AD0D-96802A687012
## **Additional details of objectives and activities (Optional information)**
|You**may choose**to include
further statements, where
relevant about:
policy on grant making;
policy programme related
investment;
contribution made by
volunteers.|We received £150 CAF donation from KPMG and £500 through the
ASDA Foundation Green Token Scheme.|
|---|---|
**TAR**
April **2014**
4
DocuSign Envelope ID: B2B5112F-67BB-4D37-AD0D-96802A687012
## Section D Achievements and performance
**Summary of the main achievements of the charity during the year**
The charity has carried out fund raising events including:
- ‘Presents under the tree fundraiser’ at Christmas
- Photography Events (commission based)
- Virtual Christmas Bazaar
- Bag2school recycling scheme
- Raffle
- Adventure Island ticket fundraising scheme
- School leavers t-shirts
- Easyfundraising scheme
- Asda Green Token Scheme
We have also purchased new resources to replace some ‘well loved’ ones. We have also bought new resources relating to the needs of our cohort. There have been significant speech and language development needs and social and emotional support required.
The pre-school continued to enhance the children’s learning by having educational visitors such as Tinytales Storytellers, Science company, Incredible Eggs and Punch and Judy entertainer.
**TAR**
April **2014**
5
DocuSign Envelope ID: B2B5112F-67BB-4D37-AD0D-96802A687012
## **Section E Financial review**
**Brief statement of the charity’s policy on reserves**
The committee retain sufficient reserves to protect the charity from fluctuation in incoming resources. The reserves held equates to at least 3 months operating costs.
**Details of any funds materially in deficit**
There are no funds in deficit.
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
the charity’s principal sources of funds (including any fundraising); how expenditure has supported the key objectives of the charity; investment policy and objectives including any ethical investment policy adopted.
The charities principal source of funds is from the local government for children who attend that are in receipt of ‘Free Nursery Provision’. Parents also have the option to pay for sessions if they are not in receipt of funding and anyone can purchase additional sessions or lengthen the school day by paying a wrap around fee.
The charity operates various fundraising activities throughout the year. The charity has a monthly income and expenditure plan. This ensures all operating costs are controlled and allows expenditure for the children’s resources to grow to cater for the current cohort’s needs.
## **Section F Other optional information**
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)** ANDREW ROBINSON **Full name(s)** KEVIN LOCKHART **Position (eg Secretary,** CHAIR TREASURER **Chair, etc) Date** 5/22/2024
**TAR**
April **2014**
6
**REGISTERED COMPANY NUMBER: 07767384 (England and Wales) REGISTERED CHARITY NUMBER: 1145468**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **FOR**
**TRINKET BOX PRE SCHOOL LIMITED (A COMPANY LIMITED BY GUARANTEE)**
**TRINKET BOX PRE SCHOOL LIMITED**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 2|
|**Independent Examiner's Report**|3|
|**Statement of Financial Activities**|4|
|**Statement of Financial Position**|5|
|**Notes to the Financial Statements**|6 to 11|
**TRINKET BOX PRE SCHOOL LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
To enhance the development and 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: (A) offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability. (B) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas. (C) instigating and adhering to and furthering the aims and objects of the pre-school learning alliance.
## **Significant activities**
The charity operates a pre school which is open to all the children from the community between the ages of 2-5 years. The pre school actively engages with the children's' parents and carers through regular communication and feedback on their child's development and progress. Income received is reinvested in the pre school to improve the facilities and resources for the children.
## **Public benefit**
The Trustees confirm that they have had regard to the public benefit of the Charity's activities and have achieved these through the increased places available to children within the geographical location of the Charity.
## **Volunteers**
The charity encourages the involvement of parents which can take the form of committee membership or fundraising activities.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The charity has increased it's intake of children which in turn has meant it has been able to employ more staff. The good reputation of the charity has assisted in this and as the charity has grown, this has benefited the community by there being less parents awaiting a pre school place for their children.
## **FINANCIAL REVIEW**
## **Principal funding sources**
The principle funding source continues to be from the local authority by way of funding for childcare places.
## **Reserves policy**
The Trustees retain sufficient reserves to protect the charity from fluctuations in incoming resources. The reserves provide at least three months operating costs.
## **Funds in deficit**
There are no funds in deficit.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Recruitment and appointment of new trustees**
The charity recruits and appoints new trustees from the local community with involvement in the school. The board has adopted procedures to ensure an appropriate mix of gender and race. Appropriate training is given to develop awareness of the charities aims and objectives.
Page 1
**TRINKET BOX PRE SCHOOL LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
07767384 (England and Wales)
## **Registered Charity number**
1145468
## **Registered office**
Thorpe Greenways Schools Greenways Southend on Sea Essex SS1 3BS
## **Trustees**
Mrs B Perry (resigned 16.11.22) Mrs G Samuels (resigned 15.11.22) Mrs S A Blake (resigned 23.03.23) Mrs K Durritt K D Lockhart Mrs H Wright A Robinson Ms S L Campbell Mrs N L Baker Mrs S M Rivers Mrs J M Dalley (appointed 20.06.23) Mrs E L Scott (appointed 20.06.23)
The Trustees have had due regard to guidance published by the Charity Commission in England and Wales with reference to the activities of the Charity and the public benefit thereof.
## **Company Secretary**
Mrs H Wright
## **Independent Examiner**
S W Lescott FCCA Chartered Certified Accountant 10 Station Court Station Approach Wickford Essex SS11 7AT
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on …February 2024 and signed on its behalf by:
A Robinson - Trustee
Page 2
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TRINKET BOX PRE SCHOOL LIMITED**
## **Independent examiner's report to the trustees of Trinket Box Pre School Limited ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2023.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and 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 myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCCA which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
S W Lescott FCCA Chartered Certified Accountant 10 Station Court Station Approach Wickford Essex SS11 7AT
00 February 2024
Page 3
**TRINKET BOX PRE SCHOOL LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
-
**Charitable activities**
Charitable Activities
291,750
Other trading activities
2
3,811
Investment income
3
1,743
**Total**
297,304
**EXPENDITURE ON**
**Charitable activities**
Charitable Activities
305,134
**NET INCOME/(EXPENDITURE)**
(7,830)
**RECONCILIATION OF FUNDS**
Total funds brought forward
182,795
**TOTAL FUNDS CARRIED FORWARD**
174,965|Restricted
fund
£
-
-
-
-
-
-
-
-
-|2023
Total
funds
£
-
291,750
3,811
1,743
297,304
305,134
(7,830)
182,795
174,965|2022
Total
funds
£
9,610
288,259
5,085
31|
|---|---|---|---|
||||302,985|
||||301,370|
||||1,615
181,180|
||||182,795|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 4
## **TRINKET BOX PRE SCHOOL LIMITED**
## **STATEMENT OF FINANCIAL POSITION 31 AUGUST 2023**
|Unrestricted
Notes
fund
£
**FIXED ASSETS**
Tangible assets
9
8,546
**CURRENT ASSETS**
Debtors
10
-
Cash at bank
171,139
171,139
**CREDITORS**
Amounts falling due within one year
11
(4,720 )
**NET CURRENT ASSETS**
166,419
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
174,965
**NET ASSETS**
174,965
**FUNDS**
12
Unrestricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
-
-
-
-
-
-
-|2023
Total
funds
£
8,546
-
171,139
171,139
(4,720 )
166,419
174,965
174,965
174,965
174,965|2022
Total
funds
£
11,817
-
175,312
175,312
(4,334 )
170,978
182,795
182,795
182,795
182,795|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies’ regime.
The financial statements were approved by the Board of Trustees and authorised for issue on … February 2024 and were signed on its behalf by:
A Robinson - Trustee
The notes form part of these financial statements
Page 5
**TRINKET BOX PRE SCHOOL LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost Computer equipment - 33% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting.**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
The Trustees reviewed the funds applicable to the Charity and decided that having reference to the Governing document and constitution, there were no specific items within the restricted funds that were not capable of being applied for day-to-day purposes. Accordingly, the restricted fund was reclassified as unrestricted.
Currently there are no restricted funds.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 6
continued...
**TRINKET BOX PRE SCHOOL LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023**
||.|||
|---|---|---|---|
|**2.**|**OTHER TRADING ACTIVITIES**|||
|||2023|2022|
|||£|£|
||Fundraising events|3,642|4,950|
||Other income|169|135|
|||3,811|5,085|
|**3.**|**INVESTMENT INCOME**|||
|||2023|2022|
|||£|£|
||Deposit account interest|1,743|31|
|**4.**|**NET INCOME/(EXPENDITURE)**|||
||Net income/(expenditure) is stated after charging/(crediting):|||
|||2023|2022|
|||£|£|
||Depreciation - owned assets|4,131|5,303|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.
Page 7
**TRINKET BOX PRE SCHOOL LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023**
## **6. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Management
Assistants
There were no members of staff earning in excess of £60,000 during the year.
**7.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
-
**Charitable activities**
Charitable Activities
288,259
Other trading activities
5,085
Investment income
31
**Total**
302,985
**EXPENDITURE ON**
**Charitable activities**
Charitable Activities
301,370
**NET INCOME/(EXPENDITURE)**
1,615
**RECONCILIATION OF FUNDS**
Total funds brought forward
181,180
**TOTAL FUNDS CARRIED FORWARD**
182,795|2023
3
17
20
Restricted
fund
£
-
-
-
-
-
-
-
-
-|2022
3
17
20
Total
funds
£
-
288,259
5,085
31|
|---|---|---|
|||302,985|
|||301,370|
|||1,615
181,180|
|||182,795|
## **8. INDEPENDENT EXAMINERS FEES**
The remuneration including expenses of the Independent Examiner was £1,680.
Page 8
**TRINKET BOX PRE SCHOOL LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023**
## **9. TANGIBLE FIXED ASSETS**
|**9.**|**TANGIBLE FIXED ASSETS**|||||
|---|---|---|---|---|---|
||||Fixtures|||
|||Plant and|and|Computer||
|||machinery|fittings|equipment|Totals|
|||£|£|£|£|
||**COST**|||||
||At 1 September 2022|27,064|12,993|2,084|42,141|
||Additions|-|860|-|860|
||At 31 August 2023|27,064|13,853|2,084|43,001|
||**DEPRECIATION**|||||
||At 1 September 2022|25,654|2,586|2,084|30,324|
||Charge for year|1,373|2,758|-|4,131|
||At 31 August 2023|27,027|5,344|2,084|34,455|
||**NET BOOK VALUE**|||||
||At 31 August 2023|37|8,509|-|8,546|
||At 31 August 2022|1,410|10,407|-|11,817|
|**10.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
|||||2023|2022|
|||||£|£|
||Prepayments and accrued income|||-|-|
|**11.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
|||||2023|2022|
|||||£|£|
||Social security and other taxes|||2,704|2,318|
||Accruals and deferred income|||2,016|2,016|
|||||4,720|4,334|
|**12.**|**MOVEMENT IN FUNDS**|||||
|||||Net||
|||||movement|At|
||||At 1.9.22|in funds|31.8.23|
||||£|£|£|
||**Unrestricted funds**|||||
||General fund||182,795|(7,830)|174,965|
||**TOTAL FUNDS**||182,795|(7,830)|174,965|
Page 9
**TRINKET BOX PRE SCHOOL LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023**
## **12. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
297,304
**TOTAL FUNDS**
297,304
**Comparatives for movement in funds**
At 1.9.20
£
**Unrestricted funds**
General fund
181,180
**TOTAL FUNDS**
181,180
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
302,985
**TOTAL FUNDS**
302,985|Resources
Movement
expended
£
in funds
£
(305,134)
(7,830)
(305,134)
(7,830)
Net
movement
At
in funds
£
31.8.21
£
1,615
182,795
1,615
182,795
Resources
Movement
expended
£
in funds
£
(301,370)
1,615
(301,370)
1,615|
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
movement
At
At 1.9.21
£
in funds
£
31.8.23
£
181,180
(6,215)
174,965
181,180
(6,215)
174,965|
|---|---|
Page 10
**TRINKET BOX PRE SCHOOL LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023**
## **12. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
600,289
600,289|Resources
expended
£
Movement
in funds
£
(606,504)
(6,215)
(606,504)
(6,215)|
|---|---|---|
There was only one fund type existing during the year, being unrestricted funds.
## **13. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2023.
## **14. ULTIMATE CONTROLLING PARTY**
There is no overall controlling party as the company is limited by guarantee. The value of the guarantee is £1.00 per member.
Page 11
**REGISTERED COMPANY NUMBER: 07767384 (England and Wales) REGISTERED CHARITY NUMBER: 1145468**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **FOR**
**TRINKET BOX PRE SCHOOL LIMITED (A COMPANY LIMITED BY GUARANTEE)**
**TRINKET BOX PRE SCHOOL LIMITED**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 2|
|**Independent Examiner's Report**|3|
|**Statement of Financial Activities**|4|
|**Statement of Financial Position**|5|
|**Notes to the Financial Statements**|6 to 11|
**TRINKET BOX PRE SCHOOL LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
To enhance the development and 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: (A) offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability. (B) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas. (C) instigating and adhering to and furthering the aims and objects of the pre-school learning alliance.
## **Significant activities**
The charity operates a pre school which is open to all the children from the community between the ages of 2-5 years. The pre school actively engages with the children's' parents and carers through regular communication and feedback on their child's development and progress. Income received is reinvested in the pre school to improve the facilities and resources for the children.
## **Public benefit**
The Trustees confirm that they have had regard to the public benefit of the Charity's activities and have achieved these through the increased places available to children within the geographical location of the Charity.
## **Volunteers**
The charity encourages the involvement of parents which can take the form of committee membership or fundraising activities.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The charity has increased it's intake of children which in turn has meant it has been able to employ more staff. The good reputation of the charity has assisted in this and as the charity has grown, this has benefited the community by there being less parents awaiting a pre school place for their children.
## **FINANCIAL REVIEW**
## **Principal funding sources**
The principle funding source continues to be from the local authority by way of funding for childcare places.
## **Reserves policy**
The Trustees retain sufficient reserves to protect the charity from fluctuations in incoming resources. The reserves provide at least three months operating costs.
## **Funds in deficit**
There are no funds in deficit.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Recruitment and appointment of new trustees**
The charity recruits and appoints new trustees from the local community with involvement in the school. The board has adopted procedures to ensure an appropriate mix of gender and race. Appropriate training is given to develop awareness of the charities aims and objectives.
Page 1
**TRINKET BOX PRE SCHOOL LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
07767384 (England and Wales)
## **Registered Charity number**
1145468
## **Registered office**
Thorpe Greenways Schools Greenways Southend on Sea Essex SS1 3BS
## **Trustees**
Mrs B Perry (resigned 16.11.22) Mrs G Samuels (resigned 15.11.22) Mrs S A Blake (resigned 23.03.23) Mrs K Durritt K D Lockhart Mrs H Wright A Robinson Ms S L Campbell Mrs N L Baker Mrs S M Rivers Mrs J M Dalley (appointed 20.06.23) Mrs E L Scott (appointed 20.06.23)
The Trustees have had due regard to guidance published by the Charity Commission in England and Wales with reference to the activities of the Charity and the public benefit thereof.
## **Company Secretary**
Mrs H Wright
## **Independent Examiner**
S W Lescott FCCA Chartered Certified Accountant 10 Station Court Station Approach Wickford Essex SS11 7AT
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on …February 2024 and signed on its behalf by:
A Robinson - Trustee
Page 2
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TRINKET BOX PRE SCHOOL LIMITED**
## **Independent examiner's report to the trustees of Trinket Box Pre School Limited ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2023.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and 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 myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCCA which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
S W Lescott FCCA Chartered Certified Accountant 10 Station Court Station Approach Wickford Essex SS11 7AT
00 February 2024
Page 3
**TRINKET BOX PRE SCHOOL LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
-
**Charitable activities**
Charitable Activities
291,750
Other trading activities
2
3,811
Investment income
3
1,743
**Total**
297,304
**EXPENDITURE ON**
**Charitable activities**
Charitable Activities
305,134
**NET INCOME/(EXPENDITURE)**
(7,830)
**RECONCILIATION OF FUNDS**
Total funds brought forward
182,795
**TOTAL FUNDS CARRIED FORWARD**
174,965|Restricted
fund
£
-
-
-
-
-
-
-
-
-|2023
Total
funds
£
-
291,750
3,811
1,743
297,304
305,134
(7,830)
182,795
174,965|2022
Total
funds
£
9,610
288,259
5,085
31|
|---|---|---|---|
||||302,985|
||||301,370|
||||1,615
181,180|
||||182,795|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 4
## **TRINKET BOX PRE SCHOOL LIMITED**
## **STATEMENT OF FINANCIAL POSITION 31 AUGUST 2023**
|Unrestricted
Notes
fund
£
**FIXED ASSETS**
Tangible assets
9
8,546
**CURRENT ASSETS**
Debtors
10
-
Cash at bank
171,139
171,139
**CREDITORS**
Amounts falling due within one year
11
(4,720 )
**NET CURRENT ASSETS**
166,419
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
174,965
**NET ASSETS**
174,965
**FUNDS**
12
Unrestricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
-
-
-
-
-
-
-|2023
Total
funds
£
8,546
-
171,139
171,139
(4,720 )
166,419
174,965
174,965
174,965
174,965|2022
Total
funds
£
11,817
-
175,312
175,312
(4,334 )
170,978
182,795
182,795
182,795
182,795|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies’ regime.
The financial statements were approved by the Board of Trustees and authorised for issue on … February 2024 and were signed on its behalf by:
A Robinson - Trustee
The notes form part of these financial statements
Page 5
**TRINKET BOX PRE SCHOOL LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost Computer equipment - 33% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting.**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
The Trustees reviewed the funds applicable to the Charity and decided that having reference to the Governing document and constitution, there were no specific items within the restricted funds that were not capable of being applied for day-to-day purposes. Accordingly, the restricted fund was reclassified as unrestricted.
Currently there are no restricted funds.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 6
continued...
**TRINKET BOX PRE SCHOOL LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023**
||.|||
|---|---|---|---|
|**2.**|**OTHER TRADING ACTIVITIES**|||
|||2023|2022|
|||£|£|
||Fundraising events|3,642|4,950|
||Other income|169|135|
|||3,811|5,085|
|**3.**|**INVESTMENT INCOME**|||
|||2023|2022|
|||£|£|
||Deposit account interest|1,743|31|
|**4.**|**NET INCOME/(EXPENDITURE)**|||
||Net income/(expenditure) is stated after charging/(crediting):|||
|||2023|2022|
|||£|£|
||Depreciation - owned assets|4,131|5,303|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.
Page 7
**TRINKET BOX PRE SCHOOL LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023**
## **6. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Management
Assistants
There were no members of staff earning in excess of £60,000 during the year.
**7.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
-
**Charitable activities**
Charitable Activities
288,259
Other trading activities
5,085
Investment income
31
**Total**
302,985
**EXPENDITURE ON**
**Charitable activities**
Charitable Activities
301,370
**NET INCOME/(EXPENDITURE)**
1,615
**RECONCILIATION OF FUNDS**
Total funds brought forward
181,180
**TOTAL FUNDS CARRIED FORWARD**
182,795|2023
3
17
20
Restricted
fund
£
-
-
-
-
-
-
-
-
-|2022
3
17
20
Total
funds
£
-
288,259
5,085
31|
|---|---|---|
|||302,985|
|||301,370|
|||1,615
181,180|
|||182,795|
## **8. INDEPENDENT EXAMINERS FEES**
The remuneration including expenses of the Independent Examiner was £1,680.
Page 8
**TRINKET BOX PRE SCHOOL LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023**
## **9. TANGIBLE FIXED ASSETS**
|**9.**|**TANGIBLE FIXED ASSETS**|||||
|---|---|---|---|---|---|
||||Fixtures|||
|||Plant and|and|Computer||
|||machinery|fittings|equipment|Totals|
|||£|£|£|£|
||**COST**|||||
||At 1 September 2022|27,064|12,993|2,084|42,141|
||Additions|-|860|-|860|
||At 31 August 2023|27,064|13,853|2,084|43,001|
||**DEPRECIATION**|||||
||At 1 September 2022|25,654|2,586|2,084|30,324|
||Charge for year|1,373|2,758|-|4,131|
||At 31 August 2023|27,027|5,344|2,084|34,455|
||**NET BOOK VALUE**|||||
||At 31 August 2023|37|8,509|-|8,546|
||At 31 August 2022|1,410|10,407|-|11,817|
|**10.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
|||||2023|2022|
|||||£|£|
||Prepayments and accrued income|||-|-|
|**11.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
|||||2023|2022|
|||||£|£|
||Social security and other taxes|||2,704|2,318|
||Accruals and deferred income|||2,016|2,016|
|||||4,720|4,334|
|**12.**|**MOVEMENT IN FUNDS**|||||
|||||Net||
|||||movement|At|
||||At 1.9.22|in funds|31.8.23|
||||£|£|£|
||**Unrestricted funds**|||||
||General fund||182,795|(7,830)|174,965|
||**TOTAL FUNDS**||182,795|(7,830)|174,965|
Page 9
**TRINKET BOX PRE SCHOOL LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023**
## **12. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
297,304
**TOTAL FUNDS**
297,304
**Comparatives for movement in funds**
At 1.9.20
£
**Unrestricted funds**
General fund
181,180
**TOTAL FUNDS**
181,180
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
302,985
**TOTAL FUNDS**
302,985|Resources
Movement
expended
£
in funds
£
(305,134)
(7,830)
(305,134)
(7,830)
Net
movement
At
in funds
£
31.8.21
£
1,615
182,795
1,615
182,795
Resources
Movement
expended
£
in funds
£
(301,370)
1,615
(301,370)
1,615|
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
movement
At
At 1.9.21
£
in funds
£
31.8.23
£
181,180
(6,215)
174,965
181,180
(6,215)
174,965|
|---|---|
Page 10
**TRINKET BOX PRE SCHOOL LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023**
## **12. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
600,289
600,289|Resources
expended
£
Movement
in funds
£
(606,504)
(6,215)
(606,504)
(6,215)|
|---|---|---|
There was only one fund type existing during the year, being unrestricted funds.
## **13. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2023.
## **14. ULTIMATE CONTROLLING PARTY**
There is no overall controlling party as the company is limited by guarantee. The value of the guarantee is £1.00 per member.
Page 11