## **Steeple Aston Pre-School**
## **Registered Charity Number: 1157941**
Fir Lane Steeple Aston Bicester Oxfordshire OX25 4SF
## **Report of the trustees for the year ended 31st August 2023**
The trustees present their annual report together with financial accounts for the year ended 31[st] August 2023 and confirm that they comply with the requirements of the Charities Act 2011.
## **Trustees during the year:**
- Bryony Rowcliffe - Chair
- • Rupert Alesbury - Treasurer • Alexandra Baggallay - Secretary • Paul Moorhouse - Safeguarding Lead • Helena Juckes - Fundraising Lead • Sophie Speight - Trustee • Angela Kirchner - Manager • Gemma Moorhouse - Trustee (Resigned) • Claire Hathaway - Co-Chair (Resigned)
## **Governance**
The pre-school is governed, for the public benefit, in accordance with a formal constitution.
The appointment of trustees is generally confirmed by members at the Annual General Meeting. It is sometimes necessary for new trustees to be appointed directly by the existing trustees at other times.
All trustees are volunteer parents of children who either attend the pre-school now or attended in the recent past. Trustees give their time for free and receive no financial benefit.
The trustees have formal roles and responsibilities and meet regularly (at least every 6 weeks) in a managing committee, which is also attended by the Pre-school Manager, Angela Kirchner.
The pre-school is a member of the Pre-School Learning Alliance.
The pre-school is inspected and approved by the LEA and Ofsted and works closely with Social Services where child welfare considerations warrant this.
The pre-school has in place a number of policies and formal procedures, which are reviewed at least annually and are agreed by majority decision at committee meetings. Capital expenditure must be approved by the trustees.
## **Core Objectives**
The pre-school’s overall objective is to enhance the development and education of children aged 2 to 4 in a parent-involved, community-based group, and in particular to make sure they are well prepared for starting at
primary school. (The majority of children attending the pre-school go on to Dr Radcliffe's Primary School, located almost directly opposite.)
The overall wellbeing of the children is extremely important to the pre-school therefore they strive to provide a happy, safe, secure, and stimulating environment in order to develop the children's individual learning potential through structured play and social activities.
The pre-school actively promotes the importance of ‘learning through play’ principles both within the pre-school and for parents/carers to continue within the children's home environments.
The trustees consider that these purposes have been carried out for the public benefit in accordance with the guidance of the Charity Commission.
## **Operations, Staff Training, & Ofsted**
Mrs Angela Kirchner leads the teaching staff and manages the pre-school. The pre-school operates on weekdays during term time, with the day split into three sessions, Early Birds, AM and PM sessions.
The pre-school ensures that all employees are fully supported and well trained so as to successfully meet the needs of all children in their care. The pre-school has supported studying for various NVQ qualifications, and all safeguarding courses are complete and up to date.
The pre-school’s premises, playground, and other outdoor areas are checked each day for health and safety risks and the building’s main structure is maintained to a high standard, both internally and externally.
The last Ofsted inspection was held on 9[th] November 2022 and the setting was rated as ‘Good’. The report is available on our Website for all staff, parents and carers to consider.
## **Fundraising Activities**
The fundraising team is led by Helena Juckes. All those assisting in the Pre-School's fundraising activities volunteer their time to create and deliver fundraising events outside the school day. The varied events are targeted at children, parents & carers at Pre-School as well as those in the wider community.
The Pre-School’s staff also play a fundamental part in raising much-needed funds for the Pre-School via fundraising initiatives within the school day such as sponsored events with the children.
Fundraising efforts for the 2022-23 academic year raised £5,541. This figure was made up of various events that took place over the academic year:
- Silent Auction
- Film Nights
- Soft Play Events
- Easter Fair
- Coronation Hamper Raffle
- Christmas Hamper Raffle
- Halloween Party
- End of Year Party
- Ice cream sales
- Sponsored Scoot/Bike
- Textile Recycling
- Amazon Smile
The Pre-School also communicates regularly with parents and carers requesting donations of craft resources and the like to be used in activities with the children.
We are grateful to all those who volunteer their time to assist with our fundraising efforts. We have an exciting plan of events for the coming academic year and welcome those who would like to assist.
## **Finances**
The accounts for the year ended 31 August 2023 have been prepared in accordance with the Charities SORP (FRS 102) by John Dovey FCCA, who also performed the required independent examination.
The accounts show net income for the year of £6,480, 27% less than for the previous year to 31 August 2022.
There was a 4% increase from the previous year in income from the pre-school’s core education activities. This was due partly to a rise in the session fees charged by the pre-school, and also due to increased income from “holiday club” provision outside normal term time.
There was a 9% increase in operating expenditure from the previous year. This was largely due to increased staff costs, which were in turn due to a combination of pay rises and an increase in activity levels in the setting.
The financial surplus generated for the year was driven in part by an almost threefold increase in fundraising income. The trustees are committed to using any available surplus (beyond what is needed as a “rainy day” reserve) to continue investing in the preschool’s much-valued staff, especially in the context of ever-rising costs of living, as well as the preschool’s facilities and resources, with the overarching aim of providing the highest possible quality of education and care for the children in the setting.
The closing cash balance of £38,392 has been deemed sufficient to meet the pre-school’s anticipated needs. The trustees consider that the pre-school is in a financial position to be able to continue its normal operations into the foreseeable future.
Signed on behalf of the trustees by
Bryony Rowcliffe Chair, Steeple Aston Pre-School 10[th] November 2023
**----- Start of picture text -----**
Steeple Aston Pre-school Charity No 1157941
Company No n/a
Annual accounts for the period
Period end
Period start date 01/09/2022 To date 31/08/2023
**----- End of picture text -----**
**Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**Income (Note 3)**
Charitable activities
**Other recognised** **gains/(losses):**
Separate material expense item
Total funds brought forward
Raising funds
Separate material item of income
Other
Other
Donations and legacies
**_Net movement in funds_**
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Other trading activities
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Investments
**Net income/(expenditure) before tax for**
**the reporting period**
**_Total_**
**Recommended categories by activity**
**Income and endowments from:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03
5,941
10
-
121,612
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
|---|---|---|
|||5,951
3,509
121,612
116,644
-
-
-
-
-
-
-
-|
||127,553
10
-|127,563
120,153|
||516
-
-
119,307
-
-
1,260
-
-||
|||516
113
119,307
109,943
1,260
1,200|
||121,083
-
-|121,083
111,256|
||||
||6,470
10
-|6,480
8,897|
||-
-
-|-
-|
||6,470
10
-|6,480
8,897|
||-
-
-|-
-|
||6,470
10
-|6,480
8,897|
||-
-
-
10
(10.00)
-
-
-
-
-
-
-|-
-
-|
|||-
-
-
-|
||6,480
-
-|6,480
8,897|
||43,197
-
-|43,197
34,300|
||49,677
-
-|49,677
43,197|
> Charity No 1157941
> Company No n/a
Steeple Aston Pre-school
## **Section B Balance sheet**
|**Section B Balance**|**sheet**||||
|---|---|---|---|---|
|Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**£**
F01
-
17,454
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
- -
- 17,454
- -
- -|**Total last**
**year**
**£**
F05|
|||||-
20,268
-
-|
||17,454|-|- 17,454|20,268|
||-
4,844
-
38,392|-
-
-
-|- -
- 4,844
- -
- 38,392||
|||||-
3,601
-
38,902|
||43,236|-|- 43,236|42,503|
|||||19,573|
||11,013|-|- 11,013||
||||||
||32,223|-|- 32,223|22,930|
||||||
||49,677|-|**-**49,677|43,198|
|||||-
-|
||-
-|-
-|- -
- -||
||||||
||49,677|-|- 49,677|43,198|
||-
49,677|-|-
-
- 49,677
-|-
-
43,197|
||49,677|-|- 49,677|43,197|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
Date of Signed by one or two trustees/directors on behalf of all the trustees/directors Print Name approval dd/mm/yyyy `Rupert Alesbury 09/11/2023`
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|Signature of director authenticating accounts being sent to
Companies House|Date
dd/mm/yyyy
**Print name**
Signature
`N/A`|
|---|---|
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## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**Not applicable.**_ the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the _**Not applicable.**_ going concern assumption doubtful;
Where accounts are not prepared on a going _**Not applicable.**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note 1.
Yes* * -Tick as appropriate No*
_**Please disclose:**_
_**(i) the nature of the change in accounting policy;**_ Not applicable. _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information;**_ Not applicable. _**and**_
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_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to**_ Not applicable. _**periods before those presented, 3.44 FRS102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). Yes* * -Tick as appropriate No* _**Please disclose: (i) the nature of any changes;**_ Not applicable. _**(ii) the effect of the change on income and expense or**_ Not applicable. _**assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ Not applicable.
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes* * -Tick as appropriate No* _**Please disclose: (i) the nature of the prior period error;**_ Not applicable. _**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_ Not applicable. _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ Not applicable.
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CC17a (Excdl
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## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
**----- Start of picture text -----**
This standard list of accounting policies has been applied by the charity except for those deleted. Where a
different or additional policy has been adopted then this is detailed in the box below.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change Not applicable.
in accounting policy
Reconciliation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS
102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure)
as restated
**----- End of picture text -----**
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|**Section C Notes to the accounts**|**(cont)**|
|---|---|
|**Recognition of income**
This is included in the accounts when receipt is probable and the amount receivable can
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources;
the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on**
**donations and gifts**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Income from interest,**
The charity has incurred expenditure on support costs.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
**2.2 INCOME**
**Donated goods**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**|Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*|
CC17 FRS 102 SORP
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8
|**Grants with performance**
**conditions**
**2.4 ASSETS**
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
Investments held for resale or pending their sale and cash and cash equivalents with a
f
1
p
p
be measured reliably.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Intangible fixed assets**
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
They are valued at cost.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Income from membership**
**subscriptions**
**,**
**royalties and dividends**
**Heritage assets**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Investments**|
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
Yes*
No*
N/a*
£200|
|---|---|
CC17 FRS 102 SORP
13/10/2023
9
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or **progress** net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition **Debtors** at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit **investments** and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
|||||
|---|---|---|---|
||Yes*|No*|N/a*|
|||||
||Yes*|No*|N/a*|
|||||
||Yes*|No*|N/a*|
|||||
|||||
||Yes*|No*|N/a*|
|||||
||Yes*|No*|N/a*|
|||||
|||||
|||||
||Yes*|No*|N/a*|
|||||
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
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10
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 5,941 10 5,951 3,509
and legacies: Gift Aid - -
Legacies - -
General grants provided by government/other
charities - -
Membership subscriptions and sponsorships
which are in substance donations
-
Donated goods, facilities and services - -
Other -
Total 5,941 10 - 5,951 3,509
Charitable Early years funding
activities: 72,664 72,664 81,090
Fees 48,948 48,948 35,555
- -
Other - -
Total 121,612 - - 121,612 116,644
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Coronavirus Job Retention Grant - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 127,553 10 - 127,563 120,153
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Not applicable.
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Not applicable.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
Not applicable.
**----- End of picture text -----**
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**Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
Not applicable.
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CC17a (Extdl
13
1311012023
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in_**
**_income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**Last year**
**£**
**£**
Oxfordshire County Council early years funding
72,664 81,090
- -
- -
- -
**Total**
72,664 81,090
Not applicable.
Not applicable.
**Description**|**This year**
**Last year**
**£**
**£**
Oxfordshire County Council early years funding
72,664 81,090
- -
- -
- -
**Total**
72,664 81,090
Not applicable.
Not applicable.
**Description**|
|---|---|---|
||||
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|Not applicable.
Not applicable.
Not applicable.|**This year**
**Last year**
**£**
**£**
- -
- -
- -|
|---|---|---|
|||- -|
||||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services**
**not recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||
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CC17a (Excell
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13110r2023
**Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of expenditure funds funds funds Total funds Prior year
£ £
Expenditure on Incurred seeking donations - - - - -
raising funds: Incurred seeking legacies
- - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Staging fundraising events
516 516 113
Fundraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity - - - - -
Start up costs incurred in generating
new source of future income
- - - - -
Database development costs - - - - -
Other trading activities
Investment management costs: - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
- - - - -
Total expenditure on raising funds 516 - - 516 113
Expenditure on Staff costs 104,891 - - 104,891 96,830
charitable activities Property expenses 6,332 - - 6,332 6,051
Office and support costs 8,084 - - 8,084 7,063
- - - - -
Total expenditure on charitable
119,307
activities - - 119,307 109,943
Separate material - - - - -
item of expense
- - - - -
- - - - -
- - - - -
Total - - - - -
Other Accountancy 1,260 - - 1,260 1,200
Governance - - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure 1,260 - - 1,260 1,200
TOTAL EXPENDITURE 121,083 - - 121,083 111,256
**----- End of picture text -----**
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## **Other information:**
**Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs year prior year
activities
£ £ £ £ £
All income and expenditure relates to a single charitable
Activity 1 activity - Education.
Activity 2
Other
Total
Prior year expenditure on charitable activities
can be analysed as follows:
Not applicable.
Within the expenditure items above the
following items are material: (please disclose
the nature, amount and any prior year
amounts) Not applicable.
Where sums originally denominated in foreign
currency have been included in expenditure,
explain the basis on which those sums have
been translated into sterling (or the currency
in which the accounts are drawn up).
Not applicable.
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Description**
**_Please explain the nature of each extraordinary item occurring in the period._**
**Total extraordinary items**|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Description**
**_Please explain the nature of each extraordinary item occurring in the period._**
**Total extraordinary items**|**This year**
**Last year**
**£**
**£**|
|---|---|---|
||||
|||- -
- -
- -
- -|
||||
||||
||||
||||
||||
|||- -|
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please disclose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
**Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
**----- Start of picture text -----**
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
**----- End of picture text -----**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
**Not applicable.**
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## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**Last year**
**£**
**£**
600
570
0
0
0
0
660
630
|
|---|---|
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**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
|**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution pension plan)**
**Salaries and wages**|**This year**
**Last year**
**£**
**£**
103,523 95,213
- 175 248
1,543 1,369
- -|
|---|---|
||104,891 96,830
|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
|**£100,000 to £109,999**
**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity. For**
**specific amounts paid to trustees, see**
**Note 28.**
**£60,000 to £69,999**
**£80,000 to £89,999**
**Band**
**£90,000 to £99,999**
**No employees received employee benef**
**pension costs) for the reporting period**
**£70,000 to £79,999**|**Nu**
**its (excluding employer**
**of more than £60,000**|£26,930
**mber of employees**
**True.**|
|---|---|---|
|**11.2 Average head count in the year**||||**This year**
**Number**||**Last year**
**Number**|
|---|---|---|---|---|---|---|
|**The parts of the charity in which the**|**Fundraising**||||-|-|
|**employees work**|**Charitable Activities**||||9|7|
||**Governance**||||-|-|
||**Other**||||-|-|
|||**Total**|||9|7|
|**11.3 Ex-gratia payments to employees and others (excluding trustees)**|||||||
|**_Please complete if an ex-gratia payment_**|**_is made._**||||||
|**Please explain the nature of the**|||||||
|**payment**|||||||
|**Please state the legal authority or**|||||||
|**reason for making the payment**|||||||
|**Please state the amount of the payment**|||||||
|**(or value of any waiver of a right to an**|||||||
|**asset)**|||||||
|**11.4 Redundancy payments**|||||||
|**_Please complete if any redundancy or termination payment is made in_**||||**_the period._**|||
|**Total amount of payment**|||||||
**The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments**
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## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
**----- Start of picture text -----**
12.1 Please complete this note if a defined contribution pension scheme is operated.
Amount of contributions recognised in 1543
the SOFA as an expense
Please explain the basis for allocating Not applicable.
the liability and expense of defined
contribution pension scheme between
activities and between restricted and
unrestricted funds.
12.2 Please complete this section where the charity participates in a defined benefit pension plan but is
unable to ascertain its share of the underlying assets and liabilities.
Please confirm that although the
scheme is accounted for as a defined
contribution plan, it is a defined benefit
plan.
Please provide such information as is
available about the plan's surplus or
deficit and the implications, if any, for
the reporting charity
12.3 Please complete this section where the charity participates in a multi-employer defined benefit
pension plan that is accounted for as a defined contribution plan.
Describe the extent to which the charity
can be liable to the plan for other
entities' obligations under the terms
and conditions of the multi-employer
plan
Explain how any liability arising from
an agreement with a multi-employer
plan to fund a deficit has been
determined.
**----- End of picture text -----**
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CC17a (Excell
1311012023
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
Activity or project 1 £ £
Activity or project 2 - -
Activity or project 3 - -
Activity or project 4 - [ - ]
Total - - - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
**Purpose**
**Names of institution**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
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## **Section C Notes to the accounts (cont**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
||||**Freehold land**
**& buildings**
**£**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|---|---|
|At the beginning of||||-|19,320|8,776|2,018|30,113||
|the year||||||||||
|Additions||||-|-|-|156|156||
|Revaluations||||-|-|-|-|-||
|Disposals||||-|-|-|-|-||
|Transfers *||||-|-|-|-|-||
|At end of the year||||-|19,320|8,776|2,174|30,269||
|**14.2 Depreciation and**|||**impairments**|||||||
|****Basis**|||SL or RB||SL or RB|SL or RB|SL or RB|SL or RB|Straight
Line ("SL")
or Reducing
Balance
("RB")|
||**** Rate**||||4%|12.5%|25%|||
|||||||||||
|At beginning of|the|||-|4,545|4,307|993|9,845||
|year||||||||||
|Disposals||||-|-|-||-||
|Depreciation||||-|1,136|1,542|291|2,970||
|Impairment||||-|-|-|-|-||
|Transfers*||||-|-|-|-|-||
|At end of the year||||-|5,682|5,850|1,284|12,815||
|**14.3 Net book**|**value**|||||||||
|Net book value|at the|||-|14,774|4,468|1,025|20,268||
|beginning of the year||||||||||
|Net book value|at the|||-|13,638|2,926|890|17,454||
|end of the year||||||||||
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## **14.4 Impairment**
|
**14.5 Revaluation**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**
**14.6 Other disclosures**
**_the methods applied and significant_**
**_assumptions_**
**_(ii) Please provide the amount of contractual_**
**_commitments for the acquisition of tangible_**
**_fixed assets._**
**_(i) Please state the amount of borrowing costs,_**
**_if any, capitalised in the construction of tangible_**
**_fixed assets and the capitalisation rate used._**
**_(iii) Details of the existence and carrying_**
**_amounts of property, plant and equipment to_**
**_which the charity has restricted title or that are_**
**_pledged as security for liabilities._**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**_the name of independent valuer, if applicable_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted,_**|Not applicable.
Not applicable.
Not applicable.
Not applicable.
**_please provide:_**|
|---|---|
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not_
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**Section C Notes to the accounts**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation**
**----- Start of picture text -----**
Project Patents and Other Total
development trademarks
costs
£ £ £ £
At beginning of the - - - -
year
Additions - - - -
Disposals - - - -
Revaluations - - - -
Transfers * - - - -
At end of the year - - - -
15.2 Amortisation and impairments
**Method of SL or RB SL or RB SL or RB SL or RB Straight Line
amortisation ("SL") or
Reducing
Balance
("RB")
** Rate
At beginning of the - - - -
year
Disposals - - - -
Amortisation - - - -
Impairment - - - -
Transfers* - - - -
At end of year - - - -
15.3 Net book value
Nat book value at the - - - -
beginning of the year
Net book value at the - - - -
end of the year
**----- End of picture text -----**
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development**_
## **15.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
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## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
**15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_
_**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
_**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual_
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
_**Please complete this note if the charity has heritage assets**_ **16.1 General disclosures for all charities holding heritage assets (i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.5 Impairment**
**16.2 Cost or valuation**
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
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|Carrying amount at the end of period
Carrying amount at the beginning of the period
Additions
Disposals
Depreciation/impairment
Revaluation|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -|
|---|---|
||- - -|
## **16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|**2015**
**2014**
**2013**
**2012**
**2011**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
-
-
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|
||**- - - - -**|
||- - - - -
- - - - -
- - - - -
- - - - -|
||**- - - - -**|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - - -|
||**- - - - -**|
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investment**
**s**
**Other**
**Total**
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -|
|---|---|
||- - - - - -|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowledgeable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Total**
**Listed investments**
**Other investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Social investments**|**Cost less impairment**
**£**
-
-
-
-
-
-
- -
-
**Fair value at year end**
**£**
-|
|---|---|
||-
-|
|||
## **17.3 If your charity holds investment properties, please complete the following note:**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity**
CC17a (Excel)
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33
**(ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset**
**investments**
**Social investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Other investments**
**Total**|**£**
-
-
-
-
-
-
-
**£**
**This year**
**Last year**
-
-
-|
|---|---|
||-
-|
|||
## **17.5 Guarantees**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
## **17.6 Concessionary loans**
|**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obscure_**
**_significant information)._**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obscure significant_**
**_information_ ).**
**Terms and conditions eg interest rate, security**
**provided**|**_Total_**
**_Description_**
**_Total_**
**_Description_**
|**This year**
**£**
**Last year**
**£**|
|---|---|---|
||||
|||**This year**
**£**
**Last year**
**£**|
||||
||||
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**Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year**
## **17.7 Additional information**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity or its subsidiary has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
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**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||
|---|---|
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Stock**
**Donated goods**
**Work in**
**progress**|
||- - - - -|
||- - - - -|
## **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
1,793 2,000
1,685 1,600
1,366|
|---|---|
||4,844 3,601|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**19.2 Disclosure of debtors recoverable in more than 1 year (included in**|**debtors above)**|
|---|---|
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-|
||-
-|
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## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - -
-
- - -
-
2,516 2,281 -
-
- -
-
8,145 15,805 -
-
41 1,228 -
-
311 258 -
-
**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**|
|---|---|
||11,013 19,573
-
-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
_**Income is deferred when monies are received in advance before the related education services are delivered.**_
|**_Movement in deferred income account_**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**Balance at the start of the reporting period**
**Amounts added in current period**|**This year**
**Last year**
**£**
**£**
14,557 4,823
6,881 26,972
- 14,557 - 17,238|
|---|---|
||6,881 14,557|
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## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**You should complete this note if you have included in the charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Please provide:**
**- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the period**
|**Unused amounts reversed during the period**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Balance at the end of the reporting period**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|
|---|---|
||-
-|
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified)..**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
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## **Section C Notes to the accounts (cont)**
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
_**Not applicable.**_
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.**
_**Not applicable.**_
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## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.**
**----- Start of picture text -----**
Description of item including its legal nature. Estimate of financial effect
Please describe any security provided in
connection to the liability.
**----- End of picture text -----**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
**Description of item Estimate of financial effect**
## **23.3 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibility of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact**
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## **Section C Notes to the accounts (cont)**
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**Last year**
**£**
**£**
-
-
-
-
38,392 38,902
-
-|
|---|---|
||38,392
38,902|
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## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
Not applicable. Not applicable.
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
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**Section C Notes to the accounts (cont**
**Note 26 Events after the end of the reporting period**
_**Please complete this note where events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet - - - - - -
Yes* No*
Fund balances carried forward include assets and liabilities denominated in a foreign currency
**----- End of picture text -----**
_**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet - - - - - -
Yes* No*
Fund balances carried forward include assets and liabilities denominated in a foreign currency
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
|**27.4**|**Designated funds**|||
|---|---|---|---|
||**Planned use**|**Purpose of the designation**|**Amount**|
|||||
|||||
|||||
|||||
|||||
|||||
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**Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
||||||**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||**This year**||||||||||**Last year**||
|||**Legal authority (eg**|**Remuneration**|**Pension**|||**Redundancy**|||**Other**|||**TOTAL**|||||
|**Name of trustee**||**order, governing**||**contribution**|||**(including**|||||||||||
|||**document)**|||||**loss of**
**office)/ex**|||||||||||
||||||||**gratia**|||||||||||
||||**£**|**£**|||**£**||||**£**||**£**||||**£**|
|||||||||||||||||||
|||||||||||||||||||
|||||||||||||||||||
|||||||||||||||||||
|||||||||||||||||||
|**_Please give details of why remuneration or other_**||||||||||||||||||
|**_employment benefits were paid._**||||||||||||||||||
|**_Where an ex gratia payment has been made to a trustee,_**||||||||||||||||||
|**_provide an explanation of the nature of the payment._**||||||||||||||||||
|**_If a third party has been reimbursed_**|**_for providing one or_**|||||||||||||||||
|**_more trustees, state the nature of the_**||**_payment and_**||||||||||||||||
|**_amount of the reimbursement._**||||||||||||||||||
|**_State the number of trustees to whom retirement benefits_**||||||||||||||||||
|**_are accruing under a defined contribution pension_**||||||||||||||||||
|**_scheme._**||||||||||||||||||
|**28.2 Trustees' expenses**||||||||||||||||||
|**_If the charity has paid trustees expenses for fulfilling their_**|||**_duties, details_**|**_of such transactions_**||||**_should be_**|||**_provided in this note._**||||||**_If_**|
|**_there are no transactions to report, please enter “True” in the box below._**||||**_If there are transactions to report, please enter "False"._**||||||||||||||
|**No trustee expenses have been incurred (True or False)**||||||||||||||**_TRUE_**||||
|||||||||||||||||||
|**Type of**|**expenses reimbursed**|||||||**This year**||||||**Last year**||||
|||||||||**£**|||||||**£**|||
|**Travel**||||||||||||||||||
|**Subsistence**||||||||||||||||||
|**Accommodation**||||||||||||||||||
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## **Other (please specify):**
**TOTAL**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
|**_provided._**|**_provided._**|**_provided._**|**_provided._**|**_provided._**||||||
|---|---|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting period (True or False)**||||||||**_TRUE_**||
|||||||||||
||||||||||**Amounts**|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**||**Balance at**
**period end**|**Provision for bad**
**debts at period end**|||**written off**
**during**
**reporting**|
||||||||||**period**|
||||**£**||**£**|**£**|||**£**|
|||||||||||
|||||||||||
|||||||||||
|||||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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## **Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
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**Steeple Aston Pre-School CIO Independent Examiner’s Report YE 31.01.2023**
1. Carry out such specific procedures as are considered necessary to provide a reasonable basis on which to conclude:
(i) that an examination is required under section 145(1) of the Charities Act 2011, and that section 144(1) (audit) of the Charities Act 2011 does not apply to the charity; and
(ii) where the charity is a small company charity, that it is exempt from audit in accordance with section 477 of the Companies Act 2006; and (iii) where accounts are prepared on a receipts and payments basis under section 133 of the Charities Act 2011, that the charity trustees may properly elect to prepare accounts under this sub-section.
## **- Assets < £3.26m**
**- T/O > £25.000**
**- T/O > £250L**
**- IER is sufficient**
2. Obtain an understanding of the charity’s constitution, organisation, accounting systems, activities and nature of its assets, liabilities, incoming resources and application of resources in order to plan the specific examination procedures appropriate to the circumstances of the charity.
- **Bookkeeping is done by the client in Xero. Accounts are prepared by us. Xero records are clear.**
3. Record the examination procedures carried-out and any matters which are important to support conclusions reached or statement provided in the examiner’s report.
- **Verified all B/S balances**
- **Reviewed all nominal items**
4. Compare the accounts of the charity with the charity’s accounting records in sufficient detail to provide a reasonable basis on which to decide whether the accounts are in accordance with such accounting records.
- **Transactions/reports are copied directly from Xero. Original bank statements provided and reconciled all transactions**
5. Review the accounting records maintained in accordance with section 130 of the Charities Act 2011, or, in the case of a charity that is a company, the accounting records maintained in accordance with section 386 of the Companies Act 2006 _**,**_ in order to provide a reasonable basis for the identification of any material failure to maintain such records.
- **Records are clean, descriptions of transactions are sufficiently detailed.**
6. Carry out analytical procedures to identify unusual items or disclosures in the accounts. Where concerns arise from these procedures, the examiner must seek explanation from the charity trustees. If, after following such procedures, the examiner has reason to believe that in any respect the accounts may be materially mis-stated then additional procedures, including verification of the asset, liability, incoming resources or application, must be carried out.
- **No unusual transactions identified**
- **No material concerns**
7. The examiner shall carry out such procedures as the examiner considers necessary to provide a reasonable basis on which to decide whether or not the accounts prepared under section 132 of the Charities Act 2011 comply with the form and content requirements of the 2008 Regulations including their preparation in accordance with the methods and principles set out in the Statement of Recommended Practice: Accounting and Reporting by Charities (the SORP). Or in the case of a charity that is a company, whether or not the accounts are prepared in accordance with sections 396 of the Companies Act 2006, and are prepared in accordance with the methods and principles of the SORP _**.**_
- **The accounts have been prepared in accordance with the principles and guidelines set in the Charties Act 2011 and Companies Act 2006**
8. When accounts are prepared under section 132 of the Charities Act 2011, or in the case of a charity which is a company, prepared under section 396 of the Companies Act 2006, the examiner shall review the accounting policies adopted and consider their consistency with the Statement of Recommended Practice: Accounting and Reporting by Charities (the SORP) and their appropriateness to the activities of the charity. The examiner must also consider and review any significant estimate or judgment that has been made in preparing the accounts.
- **Adopted accounting policies are consistent with SORP and appropriate to the charities activities. There are no significant extremities in the accounts.**
9. When accounts are prepared under section 132 of the Charities Act 2011, or in the case of a charity which is a company, prepared under section 396 of the Companies Act 2006 _**,**_ the examiner shall compare the accounts to any financial references in the charity Trustees' Annual Report (if any); identifying any major inconsistencies and consider the significance such matters will have on a proper and accurate understanding of the charity's accounts.
- **No material inconsistences identified**
10. The examiner shall review and assess all conclusions drawn from the evidence obtained from the examination and consider the implications on the report to be made under Regulation 31 of the 2008 Regulations. If the examiner has cause to make a positive statement on any matter arising from the provisions of Regulation 31(h) or 31(i), or to make a statement on any matter arising from the provisions of Regulation 31(j), then the examiner must ensure so far as practicable that the report gives a clear explanation of the matter and of its financial effects on the accounts presented.
- **All expectations obtained, they are sufficient**
11. Sections 156 and 159 of the Charities Act 2011 place a duty upon the independent examiners of both non-company and company charities to make a report to the Charity Commission, where in the course of their examination, they identify a matter, which relates to the activities or affairs of the charity or of any connected institution or body, and which the examiner has reasonable cause to believe is likely to be of material significance for the purposes of the exercise by the Commission of its functions listed in section 156(3) of the Charities Act 2011.
- **There are no material items that impact the accounts.**