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2021-07-31-accounts

Zoho Sign Document ID: RVTUASGV7AHRHPDXVV5-9_KJEXJEJVCPVS5CFXH1MDQ

ALVERSTOKE PRE SCHOOL

TRUSTEES’ ANNUAL REPORT

and

RECEIPTS AND PAYMENTS ACCOUNTS

31 JULY 2021

Charity Registration No: 1152783

Zoho Sign Document ID: RVTUASGV7AHRHPDXVV5-9_KJEXJEJVCPVS5CFXH1MDQ

ALVERSTOKE PRE SCHOOL
CONTENTS
31 JULY 2021
CONTENTSPage
Trustees’ annual report                                             3 - 5
Independent examiner’s report                                         6
Receipts and Payments Accounts                                        7
Statement of assets and liabilities                                   8
Notes to the accounts                                               9 - 10

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Zoho Sign Document ID: RVTUASGV7AHRHPDXVV5-9_KJEXJEJVCPVS5CFXH1MDQ

ALVERSTOKE PRE SCHOOL

TRUSTEES’ ANNUAL REPORT

Year ended 31 July 2021

THE CHARITY
Registered name      :  Alverstoke Pre School
Registered address   :  Bury House, Bury Road, Gosport PO12 3PX
Legal Status         :  Unincorporated association
Registered charity no:  1152783
Telephone no.        :  02392 526247
Email address        :  manager@alverstokepreschool.co.uk
BOARD OF TRUSTEES
Chairman:
John Foley
Treasurer:
Miroslava Kurshumova
Elected members:
Louise Lewis
Leanne Diamond
Zoe Vickers
COMPANY SECRETARY Zoe Vickers
PROFESSIONAL ADVISERS
Independent Examiner:  D Clarke ACA, Wood, Hicks & Co Ltd,
                       Chartered Accountants, Units 1-2 Warrior Court,
                       9-11 Mumby Road, Gosport, Hampshire, PO12 1BS
Bankers             :  Barclays, 67-69 West Street, Fareham, PO16 0AT

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Zoho Sign Document ID: RVTUASGV7AHRHPDXVV5-9_KJEXJEJVCPVS5CFXH1MDQ

ALVERSTOKE PRE SCHOOL

TRUSTEES’ ANNUAL REPORT
Year ended 31 July 2021

SECTION 1 – OBJECTIVES AND ACTIVITIES

The aim of the Preschool is to enhance the learning and development of children
primarily under the statutory school age following government guidelines set out
through the Early Years statutory framework through the Early Years Foundation Stage.
The Preschool works in partnership with parents within the area to understand and
provide a service for all children within the local community. The Preschool does
this by:
We confirm the Trustees have had regard to the guidance issued by the Charity
Commission on public benefit.

Activities

The term time only Preschool offers a safe, stimulating and nurturing environment for
children aged 2,3 and 4 years old. The Preschool offers a huge range of resources and
activities for children to explore and extend their development throughout the Early
Years Foundation Stage. The Preschool use statutory guidelines and aid development of
all children who attend the setting through observation of learning. Government
funding for eligible children is allocated in accordance to guidelines to ensure it
is used to fund and support the children’s learning environment.

SECTION 2 – ACHIEVEMENTS AND PERFORMANCE

The Preschool continue to provide nurturing, safe, quality affordable childcare
within the local community. We continue to improve our setting within our financial
constraints and using observations of the children within their play we as a setting
have been growing areas within the setting to offer enticing and enriching
opportunities.
We have been continuing to develop all areas within the setting to include more loose
parts and have been building this up over the year with purchases of jars, wooden
objects and number logs. Loose parts are materials and resources that have no pre-
planned use and support children’s play by helping them to explore their own learning
using their imagination.
We continue to build our outdoor space and have invested fundraising money into a new
planting area for the children to grow their own fruits and vegetables. We also use
this area to house our bug hotel that the children use to explore nature and the
natural environment. We purchased artificial grass for a small area of the garden so
that the children have different ground textures to explore within their outdoor
play. This offers enriching opportunities for those children who might not have an
outdoor area to explore at home.

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Zoho Sign Document ID: RVTUASGV7AHRHPDXVV5-9_KJEXJEJVCPVS5CFXH1MDQ

ALVERSTOKE PRE SCHOOL

TRUSTEES’ ANNUAL REPORT
Year ended 31 July 2021

SECTION 2 – ACHIEVEMENTS AND PERFORMANCE (continued)

We have put focus on developing these areas so that we can also promote the use of
communication and language within the outdoor environment.

SECTION 3 – REVIEW OF FINANCIAL POSITION

The Preschool had a deficit of £29,290 compared to a deficit of £33,663 in the
previous year. This is mostly because of the setting still recovering from the
effects of closing due to Covid-19. We are still building up our numbers as we had
fewer children when we re-opened. The government funding per child is also very low
and this has impacted on the amount of money we have received per funded child.

Reserves

We currently hold a reserve fund of £25,933 in a separate account, the aim of this is
to sustain the daily operation of the Preschool should the income levels fall below
the expected. Alternatively, in the unlikely event the Preschool should need to close
the reserve fund would be used to cover staff redundancies.

Principle sources of funds (including fundraising)

Our primary source of funding is from the Government. The Preschool received 86% from
Government funding, this was received termly from Hampshire County Council. The
Preschool received just under 10% from fees for non-funded hours.
This year, due to Covid-19 the Preschool received 4% furlough payment through the
Government furlough scheme. This helped support the Preschool through Covid-19, as in
line with guidance set out by the Government.
The Preschool is also registered as a charity through HMRC and is eligible to claim
gift aid on qualifying donations.

SECTION 4 – STRUCTURE, GOVERNANCE AND MANAGEMENT

The Governing Document for Alverstoke Preschool is the ‘Preschool Learning Alliance –
Model Preschool Learning Alliance Constitution 2011’. We are members of the Preschool
Learning Alliance, and adhere to their guidelines. Alverstoke Preschool is an
unincorporated Charity, and its Trustees are elected by Members.

By order of the Board

………………………………………………… Chairman                         ………………………………………………… Treasurer
John Foley                                           Miroslava Kurshumova

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Zoho Sign Document ID: RVTUASGV7AHRHPDXVV5-9_KJEXJEJVCPVS5CFXH1MDQ

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF ALVERSTOKE PRE SCHOOL

I report to the trustees on my examination of the accounts of the above charity for
the year ended 31 July 2021, which are set out on pages 7 to 10.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Charity’s accounts carried out under
section 145 of the 2011 Act and in carrying out my examination, I have followed the
applicable Directions given by the Charity Commission under section 145(5)(b) of the
Act.
The Trustees are responsible for the preparation of the accounts. The Charity’s
trustees consider that an audit is not required for this year under section 144(2) of
the Charities Act 2011 (the Charities Act) and that an independent examination is
needed.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my
attention in connection with the examination which gives me cause to believe that in,
any material respect:
I have no concerns and have come across no other matters in connection with the
examination to which attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
                                                Wood, Hicks & Co Ltd
                                                Chartered Accountants
………………………………………………                              Units 1-2 Warrior Court
D Clarke ACA                                    9-11 Mumby Road
                                                Gosport
30 May 2022                                     Hampshire   PO12 1BS

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ALVERSTOKE PRE SCHOOL

RECEIPTS AND PAYMENTS ACCOUNTS

Year ended 31 July 2021

                                                      2021         _ 2020 (restated)
Unrest-      Rest-
ricted      ricted    Total       Total
 £         £         £           £
RECEIPTS
Investments                                     6                    6         44
Charitable activities – Note 1              9,808     88,640    98,448    113,497
———————    ——————— ——————————————
   9,814     88,640    98,454    113,541
———————    ———————  ——————————————
PAYMENTS
Charitable activities – Note 2             28,619     98,633   127,252    150,019
                                          ———————    ———————  ———————    ———————
ASSET AND INVESTMENT PURCHASES
Purchase of fixed assets                      266        226       492        185
                                          ———————    ———————   ———————    ———————
    TOTAL PAYMENTS            28,885     98,859   127,744    150,204
                                          ———————    ———————   ———————    ———————
         NET RECEIPTS/(PAYMENTS)          (19,071)   (10,219)  (29,290)   (36,663)
                                          ———————    ———————  ——————————————
TRANSFERS BETWEEN FUNDS                   (20,000)    20,000        -          -
                                          ———————    ———————  ——————————————
CASH FUNDS BROUGHT FORWARD (restated)      97,394     (9,592)   87,802    124,465
                                          ———————    ———————  ——————————————
CASH FUNDS CARRIED FORWARD                 58,323        189    58,512     87,802
═══════    ═══════   ══════════════
The notes set out on page 9-10 form part of these financial accounts.

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Zoho Sign Document ID: RVTUASGV7AHRHPDXVV5-9_KJEXJEJVCPVS5CFXH1MDQ

ALVERSTOKE PRE SCHOOL

STATEMENT OF ASSETS AND LIABILITIES

As at 31 July 2021

Unrest-    Rest-
ricted     ricted
     £          £
CASH FUNDS
Current Account                                  54,010    (21,578)
Deposit Account                                   4,166     21,767
Cash in Hand                                        147         -
                                                ———————    ———————
                                                 58,323        189
  ═══════    ═══════
OTHER MONETARY ASSETS
PAYE recoverable                                     27        106
  ———————    ———————
       27        106
  ═══════    ═══════
ASSETS RETAINED FOR THE CHARITY’S OWN USE
Computer Equipment                                1,383      3,818
Operating Equipment                               1,0394,859
  ———————    ———————
                                                  2,422      8,677
  ═══════    ═══════
LIABILITIES
Pension                                              18         72
  ———————    ———————
                                                     18         72
  ═══════    ═══════

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Zoho Sign Document ID: RVTUASGV7AHRHPDXVV5-9_KJEXJEJVCPVS5CFXH1MDQ

ALVERSTOKE PRE SCHOOL

NOTES TO THE ACCOUNTS

As at 31 July 2021

NOTES

1. Income from Charitable Activities

Unrest-    Rest-
ricted     ricted
      £          £
Grants receivable and Donations
-
Two Year funding                                  5,276
Early Year Education funding                      -      76,716
Early Year Pupil Premium funding                  -         571
IDACI funding                                     -955
Coronavirus Job Retention Scheme funding          -       4,195
Winter grants                                     -927
Donations                                         24         -
Fees and other income
User fees                                      9,741         -
Other operating income                            43         -
                                             ———————    ———————
                                               9,808     88,640
                                             ═══════    ═══════

2. Payments from Charitable Activities

Unrest-    Rest-
ricted     ricted
      £          £
Payroll and related costs
Wages and salaries                            15,64873,966
Staff training and welfare                       692        679
Other direct costs
Consumable materials                           2,840      2,935
Clothing                                         108        291
Rent                                           5,063     13,688
Winter grant vouchers                             -         670
Support, management and administrative costs
Telephone and postage                            233        639
Printing and stationery                        1,217        637
Advertising                                      135         -
General insurance                                423      1,145
Repairs and maintenance                          391        357
Computer consumables and IT support               37        173
Hire of equipment                                247        668
Subscriptions                                    827        768
Professional and finance costs
Accountancy fees                                 672      1,849
Bank charges                                       6         -
Professional fees                                 80        168
                                             ———————    ———————
                                              28,619     98,633
                                             ═══════    ═══════

3. Correction of prior year errors

The comparatives have been restated to correct material misstatements in the opening
balance figures as at 1 September 2017. Brought forward restricted funds totalling
£89,446 have been reclassified as unrestricted funds.
When made aware of the need for fund accounting in 2018, the Trustees apportioned the
opening balances on a 20:80 split (unrestricted: restricted), following the ratio for
incoming resources at that point. Upon reflection, this was deemed inappropriate as
all restricted funds at that point should have been expended under the terms of the
funding.

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Zoho Sign Document ID: RVTUASGV7AHRHPDXVV5-9_KJEXJEJVCPVS5CFXH1MDQ

ALVERSTOKE PRE SCHOOL

NOTES TO THE ACCOUNTS

As at 31 July 2021

3. Correction of prior year errors (continued)

                                                              Restated
                                         Reserves             reserves
                                         brought   Adjustment brought
                                         forward              forward
                                             £         £         £
Unrestricted funds                          7,948    89,446    97,394
Restricted funds                           79,854   (89,446)   (9,592)
                                        —————————   ———————   ———————
                                          £87,802  £    -     £87,802
                                        ═════════   ═══════   ═══════
Approved by the Board of Trustees on
30 May 2022 and signed on its behalf
                                                   John Foley
   ………………………………………………………………… Chairman
   ………………………………………………………………… Treasurer
                                              Miroslava Kurshumova

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