**Charity number 1155811**
Mansbridge Community Pre-School
Unaudited Accounts
31 August 2024
## **Mansbridge Community Pre-School Contents**
||**Page**|
|---|---|
|Informantion|1|
|Trustee's Annual Report|2-4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Statement of Financial Position|7|
|Notes to the accounts|8|
## **Mansbridge Community Pre-School Information**
## **Trustees**
Nicole Cummins (Chair) Shelley King Madalina Porcaru Victoria Childs
## **Accountants**
Cochrane & Co Accountants Limited 38 Kings Road Lee-on-the-Solent Hampshire PO13 9NU
## **Address**
Octavia Road Mansbridge Southampton SO18 2LX
1
## **Mansbridge Community Pre-School Trustee's annual report for the year ended 31 August 2024**
The trustees present their report together with the financial statements of the charity for the year ended 31 August 2024.
The financial statements have been prepared in accordance with the accounting policies set out on page 9 and comply with the charity's constitution, the Charities Act 2011 and the Charities SORP.
## **Structure, Governance and Management**
The pre-school is a Charitable Incorporated Organisation, having a constituition adopted on 11 October 2013.
The charity Trustees are appointed at the AGM and serve two successive years. At each AGM at least a third of the trustees must retire and this should be those trustees that have been appointed for the longest.
Trustee vacancies are then filled by election by the members at the AGM. Where possible, trustees will be family members in order to promote parental involvement.
## **Management of the Pre-School**
The day to day management of the pre-school and the care of the children is carried out by employed members of staff who make decisions in line with the EYFS standards and policies agreed by the trustees.
## **Objectives and activities**
The organisations objectives are to enhance the development and education of children, primarily under the statutory school age. The organisation promotes these aims through offering appropriate play, education and care facilities.
We know how important your child is and we aim to deliver the highest quality of care and education to help them to achieve their best by providing a safe, happy and stimulating environment in which your child will gain confidence through various play activities. We offer a planned and varied curriculum, valuing each child individually as they embark on their learning journey at Mansbridge Community Pre-School (MCPS). Every child deserves the best possible start in life and the support that enables them to fulfil their potential. Children develop quickly in the early years and a child’s experiences between birth and age five have a major impact on their future life chances. A secure, safe and happy childhood is important in its own right. Good parenting and high quality early learning together provide the foundation children need to make the most of their abilities and talents as they grow up.
Over the past year, the children enjoyed a wide range of engaging activities and experiences. We continued to foster strong partnerships with families through collaborative events such as Christmas crafts, festive singing, Mother’s Day and Father’s Day celebrations, Easter activities, and a memorable leavers’ party and ceremony.
Throughout the year, the children explored seasonal changes and cultural celebrations. Topics included Autumn, Harvest, Halloween, Diwali, Eid, Bonfire Night, Christmas, Winter, Chinese New Year, Easter, and Spring. They also learned about "People Who Help Us" and participated in enriching hands-on experiences, including animal visits and a trip to Marwell zoo. These activities greatly supported the children’s learning, cultural understanding, and sense of community within the setting.
## **Public benefit**
The main activities for public benefit undertaken during the year were the provision of child care sessions from Monday to Friday for 38 weeks of the year.
The trustees are responsible for the overall running of the pre-school and held regular meetings during the year. The trustees have had regard to the guidance on public benefit issued by the Charities Commission, when exercising any powers or duties to which the guidance may be relevant.
2
## **Mansbridge Community Pre-School Trustee's annual report for the year ended 31 August 2024**
## **Reserves policy**
The trustees have decided that reserves are required to; cover short term expenditure incurred whilst waiting for the next funding payment, provide security for the future of the pre-school, enable the pre-school to meet statutory requirements for sick pay for it's staff and to meet redundancy costs in the event of the pre-school closing.
At 31 August 2024 unrestricted reserves totalled £75,495 and restricted reserves totalled £nil, giving total reserves of £75,495.
## **Plans for the future**
Preschool Development Plan: Academic Year 2025–2026:
## 1. Staffing and Qualifications
Goal: Ensure all Early Years staff are fully qualified and confident in their roles. •Continue supporting all staff currently enrolled in approved Early Years training programs. •Set milestone reviews every term to track training progress and identify support needs. •Offer incentives or recognition for staff upon completing qualifications.
## 2. Core Mandatory Training
Goal: Maintain a safe and compliant setting by ensuring all staff are up to date.
•Schedule annual renewal sessions for:
•Paediatric First Aid
•Safeguarding and Child Protection
•Food Hygiene
•Health and Safety
•Create a central calendar with automated reminders for expiring certificates.
## 3. Continued Professional Development (CPD)
Goal: Keep staff informed and reflective practitioners.
•Termly CPD days focusing on:
•Current Early Years pedagogy
•Inclusive practice and SEND
•Cultural diversity and anti-bias education
•Include external speakers or workshops to broaden exposure.
## 4. Staff Wellbeing
Goal: Support staff mental health and retention.
•Offer regular 1:1 wellbeing check-ins with leadership.
•Create a staff relaxation or quiet space on site.
•Conduct an anonymous annual staff survey to assess wellbeing and workplace satisfaction. •Promote use of external wellbeing or counselling services where needed.
## 5. Outdoor Provision Expansion
Goal: Enhance outdoor learning in all weather conditions.
• Apply for grants or community funding (e.g., local authority, lottery, or charity funds) to build permanent weatherproof outdoor structure.
•Allocate budget for staff waterproofs and thermals to support outdoor work in winter.
## 6. Parental Engagement & Community Links
Goal: Strengthen home learning and family involvement.
•Host termly parent workshops (e.g., phonics, play at home, behaviour).
•Celebrate key events and invite family participation (e.g., multicultural days, picnics).
•Keep communication consistent through newsletters, digital platforms, or parent meetings.
## 7. Review and Monitoring
Goal: Ensure goals are progressing effectively. •Termly staff meetings to review the plan’s progress.
•Update the setting’s improvement plan accordingly.
•Conduct end-of-year review
## **Financial review and funding**
The principal funding source continues to be the subsidy provided by the Local Authority. These funds are topped up by the fees charged to parents and guardians, together with the other fund raising activities.
The main source of expenditure is staff wages.
3
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## **Mansbridge Community Pre-School Registered charity number 1155811**
## **Independent Examiner's Report to the Trustees of Mansbridge Community PreSchool on the accounts for the Year ended 31 August 2024**
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 August 2024, which are set out on pages 4 to 9.
## **Responsibilities and basis of report**
As the charity's 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 Act and in carrying out my examination I have followed applicable Directions given by the charity Commission under section 145(5)(b) of the Act.
## **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 giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the charities (Accounts and Reports) Regulations 2008 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.
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.
J Cochrane, FCA Dated Cochrane & Co Accountants Limited, 38 Kings Road, Lee-on-the-Solent, Hampshire, PO13 9NU 02, heave 2025
5
## **Mansbridge Community Pre-School Statement of Financial Activities for the year ended 31 August 2024**
|**Incoming resources**
Funding
Fees
Pupil premium
Grants
Other
Trips
Parties
Snack donations
Uniform
Fundraising
Bank interest
**Total**
**Resources expended**
Gross wages and salaries
National insurance
Pensions
Rent
Admin
Snack
Training
Equipment
Depreciation
Uniform
Trip expenses
Cleaning
Subscriptions
Accountancy and bookkeeping
DBS
Party expenses
Repairs and renewals
Other
**Total**
**Net movement in funds**
**Reconciliation of fund;**
Total funds brought forward
**Total funds carried forward**
**Unrestricted funds**
**Restricted funds**|**Unrestricted Restricted Total Funds**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
167,779
-
167,779
9,033
-
9,033
-
4,146
4,146
-
39,679
39,679
0
-
-
867
-
867
249
-
249
1,039
-
1,039
266
-
266
90
-
90
688
-
688
180,011
43,825
223,836
132,595
40,117
172,712
1,875
-
1,875
2,890
-
2,890
7,170
-
7,170
4,862
953
5,815
1,232
-
1,232
4,658
-
4,658
9,797
2,100
11,897
3,818
-
3,818
1,895
-
1,895
425
350
775
1,287
-
1,287
198
-
198
2,203
-
2,203
350
-
350
608
305
913
2,037
-
2,037
1,295
-
1,295
179,195
43,825
223,020
179,195
43,825
223,020
816
-
816
74,679
-
74,679
75,495
-
75,495
75,495
-
75,495|**Total Funds**
**2023**
**£**
134,168
11,911
3,493
42,174
2,000
896
75
697
544
176
374
196,508
143,169
41
2,231
6,841
5,756
1,062
2,122
9,288
1,853
2,233
1,833
1,402
272
2,152
469
123
608
818
182,273
182,273
14,235
60,444
74,679
74,679
-
74,679|
|---|---|---|
6
Mansbrldge Community Pre-school
Statement of Flnanclal Posltlon
as at 31 August 2024
Notes
2024
2023
Flxed assets
Equipment. machinery and motor vehicles
9,897
7,034
Current assets
Cash at bank
Prepayments
69,015
2.110
71,125
70,735
1,307
72,042
Current Ilabllltlas
Trade creditors
5,527
4.397
Net current as80ts
65,598
67,645
Net assets
75,495
74,679
Fund8
Funds
Net surplusl(deficit) for the year
74,679
816
60,444
14,235
75,495
74,679
These accounts vKre approved by the Trustees on
13ks/2D25 and signed on it's behalf by,
Shelley Klng
Trustee
**Mansbridge Community Pre-School Notes to the Accounts for the year ended 31 August 2024**
## **1 Accounting policies**
## **Basis of preparation of accounts**
The accounts have been compiled on an accruals basis for the information of the preschool committee and it's members. As such, the preparation of these accounts is governed by the SORP (FRS 102). The trustees believe they have sufficient funds to deal with any contingencies and have prepared the accounts on a going concern basis.
The charity is unincorporated under the Companies Act. The charity is a public benefit entity.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities, when the charity becomes entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular catagories 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 basis.
Clothing, brochures and items for resale are included as income when they are sold.
Income from grants and subsidies are accounted for when the charity has unconditional rights to the income.
## **Outgoing resources**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT, which cannot be recovered and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the organisation delivering its services to the members. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the management committee in furtherance of the aims of the organisation.
Restricted funds represent pupil premium and other grants income which are received in respect of restricted purposes.
8
**Mansbridge Community Pre-School Notes to the Accounts for the year ended 31 August 2024**
## **2 Pre-School Learning Alliance**
- The pre-school is a member of the Pre-School Learning Alliance, and as such, is exempt from taxation on its activities.
## **3 Accumulated Fund**
All funds and assets are for the benefit of the pre-school members.
## **4 Employee numbers**
There were 13 employees during the year (2023 12).
## **5 Presentation currency**
The accounts are presented in Sterling.
## **6 Independent examiners fees**
During the year fees of £1,320 were due to the Independent examiner (2023 £1,218).
## **7 Trustee remuneration**
During the year one trustee was paid remuneration as follows; Shelley King £29,632.
Amounts were paid via her contract of employment with the pre-school.
## **8 Trustees expenses**
No expenses were paid to trustees in the year.
## **9 Employees**
No individual employee was paid over £60,000.
## **10 Related party transactions.**
There are no related party transactions.
9
## **Mansbridge Community Pre-School Notes to the Accounts for the year ended 31 August 2024**
## **11 Plant, machinery and motor vehicles**
|At 31 August 2020
Additions
At 31 August 2024
**Depreciation**
At 1 September 2023
Charge for the year
At 31 August 2024
**Net book value**
At 31 August 2024
At 31 August 2023|**Plant and**
**machinery**
**£**
19,474
6,681
26,155
12,440
3,818
16,258
9,897
7,034|
|---|---|
10