Charlty number 1155811 Mansbridge Community Pre-school Unaudited Accounts 31 August 2022
Mansbridge Community Pre4Ghool Contents Page InfomantKsn Trustee's Annual ReFXJrt Independent Examinerfs Report Statement of Financial Activities 2-3 Statement of Financial Posib"on Notes to the accounts
Mansbridge Community Pre-school Infomiation Trustee$ Nicole Cummins (Chair} Shelley King Madalina Porcaru Jessica Coakley Accountants Cochrane & Co ACCJntants Limited 38 Kings Road Lee-on-the-solenl Hampshire P013 9NU AddroS8 Octavia Road Man3bridge Southampton S018 2LX
M•n$brldg• Communlty pr8¢hO01 Trnstee's annual report for the year •nd•d 31 August 2022 The trustees present Iheir rewt togelher ilh th& financal ststements of the th)rity for the year ended 31 Ajgust 2022. rhe finanoal $tatsman15 hav8 bsen prwrod in accofdan¢8 the %couTrtir¥J poliu8S 58t out on page 9 and cmpWrth the chartys Constib)Th. tt Charities Act 2022 and the Charities SORP. StNctur•, G¢)vemance and Managemert The Pr&$thl k% a Charitable Incorporaba Org#nltsatb)n. havkng a 0jn5tiluilb ptsd on 11 October 2013 fbe ¢hanty Twsle&$ ar• 4)poinknJ al AGM 8er¥e t4) 8LKt066w years. At each AGM at 8st 8 thlTd of th8 Iru51885 must rBtw& this shoubj tlth• trust8es that have teTr 8Fpo¢ntsd for Iht lorrfaesl. Twstee vacaneits thr• Ihon fild ty •knebert ty th• m•mbers at th• AGM. Whw• wibla, trust••s %11 tsmsty Members in order to promote parwtsl irhv¢M¥wwl Managent of tho plh0o1 The doy to day m8n89emenl of Ihg Pre-ach?1 and the car• of the thihJr8n is Carrnd oul by mploy•d m•Mr$ ol staff who mak• Iln• 71th EYFS $t•nd•rOs •r poli agreed by Iru8t¢•8. ObJKtl¥M •nd ¢tlvltl•• The 0ry8n188tions objectves are lo enhanc d8vekyn8nt arJ qducalk)n of thihJr8n. prlmanty under th• 51alulory schcd ag•. Th• ¢)rgani%atJn pr018$ these akns th1oJh offeriThJ appropriat¢ play, e(luulion •n¢S care faul• We wer9 ovwioyed Ih8t 811 co¥bJ wtricbon5 gone 8t4è to hav• parnnts and ur•rs back into th• Pm-sthod and gr¢unds. th has been hugety helpfvl in rnaking pargnt parbigrship $9 8ucce8•lul year. DUn9 th• yaar • Mnp of actlvl#•8 h•w t•on •W IThLgJII¥J', VarltsJ8 Anlmal tsncoufitsr vl8bl8 A visil from Santa and hya e We celebrated le$livals from drflergnt fathB Learning about r8Mbrance day FirwKirk activils Lols ofw•ter #nd rnossy play Learnlng all about ournelves and our farniU•• Christrnas Ip8rform8nce for parnnts aThJ car•rn Eoster e99 hunt for all the famity End of year pY and for olo lom Pguttons park vlslt Wo in1rEyYd our first kn cerernony Ihil r grw yr irys. it w•$ • bg?uUful remony where chibjren grew th•w butteffjywirys re&* to Irom Pre.Sthool to
Mansbrldge Communty Prg4chool Trustee's annual report fty the year ondod 31 August 2022 Publlc boneltt The main act for publk benafit undertaken duri th? Jtar vre Ihe prwK)n of chihj care 8e88K)ns frorn Monday to Friday lor 38 eks clthe y8ar. The tNsle•5 are wpon5ibl& ts the ostrall of tho aTrJ wular nn5 duriry the yaar. The trustees have had rty¥d to th8 gUKlan on pubkc benefft i%su8d by the Charit8 Comrnissn. wtten exerci%ing any pows ( duti8S to the guklance nY be rekv8nt. R•s•rvts pollcy The Iru5tee5 have de¢pJ8d that reserves aro r8quired to.. o)¥er short term eyndliute incurr¢ol whil$¢ wailing for th¢ next funding paYnt. provth security the bjiure of the pre-school. trnab the pre-school lo nel statutory requlrwnents ftr 5Kk pay for 8laff to nnet du1#nCY o)$ts in the event olthe prtrschool closing. At 31 August 2022 unre8tn"L#ed r•oerves I1j £60.444 and reBeryes lotalbj £nl. 9 totsl reserv8$ of £00.444. Plan$ lor th• Iuiur• W8 conts.nue lo strive to has all staff tr81Md to at bgjt 3. 14V• akn want to onsure Ihat all 812ff a pa•di8tric first ak1 trainèd. We continu• 10 ènsur8 Ihal our staff ar• trained in vthat ever ré a need lor our thiklrnn 01 W811 a8 Sun9 lh8 181 heollh and 11n9 needs of our $laff. In tho ya8r ah88d wani 10 redevebp OUTb&th. frwJty to koep up to dals for our P8r8nls lo obtain up to date f¢M18.0n We )Uld a159 Ilke to seujro lunding to buibj 8 pgmiamnt Ind dNtrJ? t¢tswen th• tsyo room8 lo b•tr enabb srnall group dkntracv. Flnancljl rwl•w and fvndlng Th• principal funding sourt• eonlinues lo bg ts $ul)s¥Jy provkJ8d by th• Lc¢g1 Authonty TM8• fvnd8 are topped up by the lee$ ch8rgeiJ lo parnnts guardi•n$, twfvr with th• othar fund raising advilb$, The maln s¢urt• olexFendrture * staff wag8S. Stat•rn•nt ol truste rnponslbllltlw., The truste88 are rgsponsible for preparing th• Tr, Report 8ThJ th• ffianciil 1ts18ments in acwrd8n¢e with applicable Lqw and Unil•J Klrydcffi Stfva4td$ (Unw Kln9dMI Gonerally Acc8p18d AoUntr9 Praccel. The law applicab lo tharilb8 In Ergland & Wal8WNortN•rn Ir•land rnqulres thg truste lo preparn financial st8tements for each finan¢sil year whKh gNe 8 true 8ThJ fair vw of th• S1 of affair• of the charlty And of the Inctynlng re8ource8 and 8pplub.on of rn8ourrA8 of canty for Ih•l pts0d. In preparln9 th•9• finAnual statements. the trustees arn rwuir•d to". .BtIKt 8ultsble accounkng pok4•s •nd thén apply lkn consithty. -ob5erve the meth¢>1s and prinoKAes li th• Chaiitss SORP 2015 IFRS 102),. -make judgements and 8stirn8tes that are re89onab 8fid kKJdent -51ate whether appllcabkn accouniing standards hav8 Iubiecl lo any mat8(1
epartures disdosed 8nd explained in the finarKKql stslements."
-prepare the financial $tat¢ments on the gtyng conc•m basil is I[oprIa to prestsr thai th& charity will cont'nu8 M op¢ralb)n. The trustees are respOr1b for keewr¥J proper a¢)u"r4 reix)rds tht di5c105e vAlh reasonable accuracy at any trme tho finanual pos0 of the tharity and 8nabk thern to ensure that the financkql ststemants compty wrth the Chantss Ad 2022. Chanbes (Acttwnts and Reports) Regulats"ons 2008 and the provisions of trust d88d. TW are also respjns18 lor sthguarding tho a$sots of Ih8 charity and henc¢ for taking reanab stew for the pre¥enlTr)n detec11 of fraud aTrJ olher IgularIt$. Atvroved ty th• trust•è8 on Suned on if8 behaw by". IqILF123 Sh818y King Trustee
Mansbridge Communlty Pre-school Registered charity number 1155811 Independent Examinevs Report to the Trustees of Mansbridgè Communty Pre- School on the accounts for the Year ended 31 August 2022 I report to th6 charty trustees on my examinatK)n of the accounts of the Charity for the year ended 31 August 2022, which are set out on pages 4 to 9. onslbilities and basis of ro As the charity's tntstees you a responsible for the Preparat of the accounts in accordan with the requ1MentS of the Charities Act 2022 Ilhe Ad). I report in respect of my examination of the ch8rity'$ accounts ¢arried out under section 145 of the A¢t and in carrying out my examination I have followed applicable Directions gNen by the charity Commisslon under section 145(5)Ibl of the Inde •ndent Exomin•rf8 StateMt I have completed my examinatn. I confirm thal no matenal mailefs have come to rny attentn in connection with the examinats'on giving me cause to believe that in any material respect,. 1. 8c¢ounling records wer& not kept in Spect of the charty as required by se¢bon 130 of the Act. or 2. the accounts do not accord with those records.. or 3. the accounts do not comply wlth the applicable requirements con¢eming the form and conlenl of a¢¢ounls sel out in the charities IA¢¢ounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair vwl whh is not a matter considered as part of an independent examinats'on. I have no ¢onc8ms and have come across no other matters in conneclion with th& examination to which attention should be drawn in thi$ rewt in order to enabb a proper understanding of the accounts to be reached. J Cochrane, FCA Dated 2Lk+ Cochrane & Co Accountants Limlled, 38 Kings Road. Leewon-th64dent. Hampshire, P013 9NU
Mansbridgg Comrnunity Pr&School Statement of Financial Activities for tho year onded 31 August 2022 Unrostricted R•¥tricted Totsl Fund8 Funds Fur 2022 Total Fund$ 2021 Incomlng r••ources Funding Fees Pupil premium Grants HMRC JRS grants and COVID SSP Trips Parties Sn81* donations Unrfomi Fundraising Bank interest Total 126.853 13.167 126,853 13.167 3,763 16,210 113,694 5.380 3,630 3.763 13,710 6,158 1.015 160 105 272 181 105 272 181 45 250 15 144.139 15 161.612 17.473 140.348 Ro$ourc•8 •xp•nd Gross wages and salaries National insijrance Pensions Puw'l pwmium eyndrture Rent Admin Snack Training Equipment Depreaatlon Unlform Trip expen$•$ Cleaning Subscriptions Accountsncy and bookke8ping DBS Party e¥pen$•8 Repairs and renM18 Othèr Total 101.976 822 2.149 17.473 119,449 822 2,149 120.404 740 1.991 290 3,702 3,702 3,086 700 1,589 2.862 2,078 832 1.122 1,152 180 2.067 579 416 461 416 144,529 1,954 5,878 1,211 1.279 1,209 5.878 1.211 1.279 1,209 2.107 311 393 207 792 131.641 2,107 311 393 207 792 149.114 17.473 131,641 17,473 149.114 144,529 Net movèment In fund• 12,498 12,498 4,181 R•con¢lll8tlon of lund: Tot81 fvnds brought forward 47.946 47.946 52,127 Total fund• ¢orri•d fon¥ard 60.444 47,946 Unrnstri¢t•d funds Restrict•d funds 47,946 47,946
Mansbridge Community Pre-school Statement of Flnancial Position as at 31 August 2022 2022 2021 Fixad assets Equipment. machinery and motor vehdes 1.983 2,172 Current assets Cash at bank Cash in hand Prepayments 70,578 46.768 16 690 Current Ilabllltl Trade creditors 12.117 1,700 Net ¢urrnnt a88ets 58,481 45.774 Not assot• 60,444 47,946 Fund8 Funds Net surpluslldeficitl for the year 47,946 12,498 52,127 14.181} 60,444 47,946 These accounts were approved by the Trustees on 19 1+23 and signed on ifs behalf by,. Shelley King Trustee
Mansbridgè Community Pre-school Notes to the Accounts for the year ended 31 August 2022 Accountlng pollcles Basis of preparation of a¢¢ounts The accounts have been compiled on an accruals basis for the infomiab'on of the pre- s¢hool commrttee arKI irs members. As such, the preparation of these accounts is govemed by the SORP {FRS 1021. The trust8es believe they have sufficienl funds to deal wrth any conlingen¢ies and have prepared the accounts on a going concem bayis. Th& charty is unincorporated under the Companies Act The cttanty is a public benefft entity. In¢omlng resources All incoming resources are in¢lud8d in the Statement of Financial Activities, when the charity becomes enlrtied to the income and the amount can te quantsfied wth reasonable ac¢ura¢y. The ft)Ilowing specthc policw are applled to particular catagori&s of income: Fee income is received from the local Education Authority and from parents and guardians. This is included in the accounts on a received basls. Clothing, br¢xhures and Items for rosa are included as income when they are sokl. Income from grants and subsidi8s are accounted for vthen the charlty has unconditional rights lo the income. Outgolng re80urc08 Expenditure is recognised on an accruals basis as a lia.1 is incurred. Expenditure includes any VAT. which cannot be recovered and 1$ reported as part of th& expenditure to which it relates. Charitable expenditur& MpriSeS those costs incurred by the organisalion dellvering its services to the members. 11 includes both costs that can be allocated directly lo such activities and those costs of an indirect nature necessary to support them. Fund accounting Unreslricled funds are available for use at the disue1 of the management committee in furtherance of the aims of the organisatThi. Reslitcted funds represent pupil premium and other grants income which are received in respect of restricted purposes.
Mansbrldge Community Pre-school Notes to the Accounts for the year ended 31 August 2022 Pre-school Learnlng Alllan¢• The pre-school is a member of the Pre-school Leaming Alliance, and as such. is exempl from tsxalion on its acts'vitses. Ac¢umulatsd Fund All funds and assets are for the benefft of the pschr members. Employe• numbern There were 14 employe8s during the year12021 12). Presentation currency The accounts are presented in Sterling. Indendant examinern fws During the year fees of £1,122 were due to the Independent examiner12021 £1.062}. Trust T•munorallon During the year one trustee was paid remuneration as follows.. Shelley King £26,817. Amounts were paid via her ¢ontra¢t of empbymont vth the pre-school. TnMte8• oxpgn• No expenwJ were pald to trustees in the year. Employe No individual employee was paKI over £60.OLh). 10 R•lat•d paty tr•nsactlons. There are no related party transactions.
Mansbrldge Communty Pre-school Notes to the Accounts for the year ended 31 August 2022 11 Plant, machinery and motor vehicles Plant and machinery At 31 August 2020 Additions At 31 August 2022 11,548 1,022 12,570 Depreciation At 1 September 2021 Charge for the year At 31 August 2022 9,376 1,211 10,587 Net book value Al 31 August 2022 At 31 August 2021 1,983 2,172