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2023-08-31-accounts

SEPTEMBER 2022 to AUGUST 2023

Chair’s Report

Introduction

Every year has had it’s own unique challenges for the Preschool and Committee, and I would once again like to thank the staff and volunteers for their hardwork and dedication. This year we have had some financial challenges and had to make some difficult decsions to ensure we are in a good position for the current year.

Our People

This has been the first full year with Sam as Manager; she has made a very positive impact on children and parents alike, bringing some new ideas to the setting and working collaboratively with the team. This year the staff to child ratio has been higher than required by law, as we had retained staff in case of an increase in numbers during the year. Unfortunately, child numbers did not increase and this high payroll commitment without the income expected from additional children, plus increased operating costs, meant the Committee had to make a very difficult staffing decision. Sadly, we had to say goodbye to Sarah who had been with the team just over a year. We thank her for her contribution to the preschool, wish her all the best and hope to see her again in the future.

The Committee

The preschool continued its fundraising this year with an Advent fundraiser in December, the inagural Quiz night in February and several cake sales in the summer term. Unfortunately, the Horse Race and 90’s Disco were cancelled due to lack of support in ticket sales. We are continually grateful to the village as a whole for contributing to the events and helping the Preschool; the committee will continue to think of new ways to raise funds and hope to bring some fun events to you in 2023/24.

There have also been changes to the Committee with new members, Ellice, Poppy and Louise joining.

Preschool Developments

The Committee has been trying to raise funds of £33k for a garden room to replace the current timber structure which has become very worn and in need of replacement. We were successful in a couple of grant applications but sadly, due to lack of support from local charities and businesses ,we have had to postpone until 2024. £5k of grants are being carried over until Sept 24 but unfortunately we will have to reapply to others.

Charity number: 1157254

URCHFONT PRE-SCHOOL CIO

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

The Alanbrookes Group T/a JS Weeks & Co Chartered Accountants Devizes

URCHFONT PRE-SCHOOL CIO

FOR THE YEAR ENDED 30 AUGUST 2023

Contents

Pages
Independent Examiner’s Report 1
Receipts and Payments 2-3
Balance Sheet 4

1

URCHFONT PRE-SCHOOL CIO

Report of the Independent Examiner To The Officers and Committee of Urchfont Pre-School CIO

I report on the accounts of the Charity for the year ended 31 August 2023, which are set out on pages 4 to 6.

Respective Responsibilities of Trustees and Examiner

The charity’s 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 2011 Act)) and that an independent examination is needed.

It is my responsibility to:-

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 130 of the 2011 Act, and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act,

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

……………………………… Mrs A M Cross FCCA The Alanbrookes Group Ltd T/a JS Weeks & Co Chartered Accountants 10 The Market Place Devizes Wiltshire SN10 1HT

DATE

2

URCHFONT PRE-SCHOOL CIO

RECEIPTS AND PAYMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

2023 2023 2022 2022
£ £ £ £
Income
Funding
Fees 37,025 40,535
Local Authority Funding 50,670 52,806
-------- 87,695 -------- 93,341
Fundraising
Fundraising 2,820 4,284
Donations
Donations 751 400
Grants
Grants 5,000 850
Other
Parental Contributions 76 80
Interest
Bank interest 94 9
Savings interest - -
-------- 94 -------- 9
-------- --------
Total Receipts 96,436 98,964
Less:- Payments (111,513) 99,660
-------- --------
Excess of Payments over Receipts (15,077) (696)
===== =====

3

URCHFONT PRE-SCHOOL CIO

RECEIPTS AND PAYMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

2023 2023 2022 2022
£ £ £ £
Total Payments for the year ended 31 August 2023
Payments
Accountancy 324 300
Activities 571 1,229
Administration 1,468 1,250
Advertising - 420
Building Maintenance 671 2,080
Building Projects 1,494 1,106
Consumables - 935
Food & Drink 1,483 1,610
Cleaning 1,324 1,959
Fundraising Costs 423 1,568
Gifts 1 539
Ground Rent 110 110
HMRC – National Insurance 2,429 2,975
HMRC – Tax 3,878 2,619
Insurance 1,705 1,678
Pension 6,377 4,619
Refuse Collection 824 877
Telephone & Internet 1,070 1,249
Toys & Equipment 702 1,181
Training Costs - 917
Treasurer - 385
Uniforms – Staff 42 485
Uniforms – Children 33 32
Wages 81,151 65,433
Grant Expenditure 181 523
Petty Cash 40 120
Utilities (Electricity & Water) 5,212 3,461
--------- ---------
Total 111,513 99,660
====== ======

4

URCHFONT PRE-SCHOOL CIO

BALANCE SHEET

FOR THE YEAR ENDED 31 AUGUST 2023

2023 2023 2022 2022
£ £ £ £
Santander Current
Balance as at 1 September 6,254 4,459
Net movement for the year (5,991) 1,795
---------- 263 ---------- 6,254
Santander Savings
Balance as at 1 September 17,602 20,093
Net movement for the year (9,086) (2,491)
---------- 8,516 ---------- 17,602
CAF Savings
Balance as at 1 September 25,732 25,732
Net movement for the year - -
---------- 25,732 ---------- 25,732
---------- ----------
Total Net Bank Accounts & Cash 34,511 49,588
====== ======
Represented by:
General reserve fund
Balance as at 1 September 23,561 24,257
Less: Excess of payments over receipts (15,077) (696)
---------- 8,484 ---------- 23,561
Contingency reserve fund (Note 1)
Balance as at 1 September 26,027 26,027
Net movement for the year - -
---------- 26,027 ---------- 26,027
---------- ----------
34,511 49,588
====== ======

Notes to the Accounts

1. Contingency Reserve

The trustees have designated sufficient funds in the contingency reserve to cover redundancy and other costs.

2. Trustee Remuneration and Related Party Transactions

None of the trustees received any remuneration or reimbursement of expenses during the year.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.

Charity number: 1157254

URCHFONT PRE-SCHOOL CIO

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

The Alanbrookes Group T/a JS Weeks & Co Chartered Accountants Devizes

URCHFONT PRE-SCHOOL CIO

FOR THE YEAR ENDED 30 AUGUST 2023

Contents

Pages
Independent Examiner’s Report 1
Receipts and Payments 2-3
Balance Sheet 4

1

URCHFONT PRE-SCHOOL CIO

Report of the Independent Examiner To The Officers and Committee of Urchfont Pre-School CIO

I report on the accounts of the Charity for the year ended 31 August 2023, which are set out on pages 4 to 6.

Respective Responsibilities of Trustees and Examiner

The charity’s 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 2011 Act)) and that an independent examination is needed.

It is my responsibility to:-

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 130 of the 2011 Act, and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act,

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

……………………………… Mrs A M Cross FCCA The Alanbrookes Group Ltd T/a JS Weeks & Co Chartered Accountants 10 The Market Place Devizes Wiltshire SN10 1HT

DATE

2

URCHFONT PRE-SCHOOL CIO

RECEIPTS AND PAYMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

2023 2023 2022 2022
£ £ £ £
Income
Funding
Fees 37,025 40,535
Local Authority Funding 50,670 52,806
-------- 87,695 -------- 93,341
Fundraising
Fundraising 2,820 4,284
Donations
Donations 751 400
Grants
Grants 5,000 850
Other
Parental Contributions 76 80
Interest
Bank interest 94 9
Savings interest - -
-------- 94 -------- 9
-------- --------
Total Receipts 96,436 98,964
Less:- Payments (111,513) 99,660
-------- --------
Excess of Payments over Receipts (15,077) (696)
===== =====

3

URCHFONT PRE-SCHOOL CIO

RECEIPTS AND PAYMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

2023 2023 2022 2022
£ £ £ £
Total Payments for the year ended 31 August 2023
Payments
Accountancy 324 300
Activities 571 1,229
Administration 1,468 1,250
Advertising - 420
Building Maintenance 671 2,080
Building Projects 1,494 1,106
Consumables - 935
Food & Drink 1,483 1,610
Cleaning 1,324 1,959
Fundraising Costs 423 1,568
Gifts 1 539
Ground Rent 110 110
HMRC – National Insurance 2,429 2,975
HMRC – Tax 3,878 2,619
Insurance 1,705 1,678
Pension 6,377 4,619
Refuse Collection 824 877
Telephone & Internet 1,070 1,249
Toys & Equipment 702 1,181
Training Costs - 917
Treasurer - 385
Uniforms – Staff 42 485
Uniforms – Children 33 32
Wages 81,151 65,433
Grant Expenditure 181 523
Petty Cash 40 120
Utilities (Electricity & Water) 5,212 3,461
--------- ---------
Total 111,513 99,660
====== ======

4

URCHFONT PRE-SCHOOL CIO

BALANCE SHEET

FOR THE YEAR ENDED 31 AUGUST 2023

2023 2023 2022 2022
£ £ £ £
Santander Current
Balance as at 1 September 6,254 4,459
Net movement for the year (5,991) 1,795
---------- 263 ---------- 6,254
Santander Savings
Balance as at 1 September 17,602 20,093
Net movement for the year (9,086) (2,491)
---------- 8,516 ---------- 17,602
CAF Savings
Balance as at 1 September 25,732 25,732
Net movement for the year - -
---------- 25,732 ---------- 25,732
---------- ----------
Total Net Bank Accounts & Cash 34,511 49,588
====== ======
Represented by:
General reserve fund
Balance as at 1 September 23,561 24,257
Less: Excess of payments over receipts (15,077) (696)
---------- 8,484 ---------- 23,561
Contingency reserve fund (Note 1)
Balance as at 1 September 26,027 26,027
Net movement for the year - -
---------- 26,027 ---------- 26,027
---------- ----------
34,511 49,588
====== ======

Notes to the Accounts

1. Contingency Reserve

The trustees have designated sufficient funds in the contingency reserve to cover redundancy and other costs.

2. Trustee Remuneration and Related Party Transactions

None of the trustees received any remuneration or reimbursement of expenses during the year.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.