2022-08-31-accounts

Names and addresses	Names and addresses	ofadvisers (Optional information)	ofadvisers (Optional information)	ofadvisers (Optional information)	ofadvisers (Optional information)
T	eofadviser		Name		Address
Name ofchief executive			or names ofsenior staff members (Optional information)
	~ e				~ ~
Description ofthe charity's				trusts
	Type of governing	document			Pre-School Learning Alliance	Constitution		-2013
	How the charity is constituted				Charitable Incorporated Organisation		Status
	Trustee selection	methods			The Officer and Committee	members	shall be elected at		the	Annual		General
					Meeting(AGM). Ifthe Committee feels that extra members are						needed		to
					provide additional expertise	orto fulfil	a	new role, up to3co-opted				members
					may be appointed between AGM's.
Additional governance		issues (Optional information)
You may choose to include additional information, where					A child protection policy is in during their induction.	place and new Trustees are			briefed on			Its	content
relevant, about:
					DBSchecks are carried out prior to commencement ofemployment							or
~	policies and procedures				trusteeship,
	adopted for the induction			and
	training oftrustees;				Finances are monitored monthly to		manage f)nancial		risks		and	trustees
~	the charity's organisational				are briefed twice annually	on financial		well being.
	structure and any wider network with which the works;		charity		Pre-School maintains its relationship with the Pre-School Learning Alliance, National association of Day Nurseries, Cheshire West and Chester Council and other Settings when appropriate.
~	relationship with any	related
	parties;
~	trustees' consideration		of
	major risks and the system
	and procedures to manage
	them.
					~ ~
					The aims ofthe Pre-school are to enhance the development					and education of
					children primarily under statutory school age by encouraging					parents to
					understand and provide for	the needs oftheir children through					community
Summary ofthe objects			ofthe		groups and by:
charity set out in its
governing document					(a) offering appropriate play,		education and care		facilities, family
					learning and extended hours		groups, together with the				right ofparents
					totake responsibility	for and	to	become involved	In the activities of
					such rou s, ensurin	thatsuch		rou soffero	ortunltiesforall
TAR													2019/20

Section D Achieveineiits and perforimance TAR 2019J20

Note 2		lkccount(n(( pal(cise
2.2 INCOME
ihh sfendanf lhl ofaccounlhg pofcraa nas bann appfed by rne clrenty except I'Crinose Ifcfred ivo' or nya . Rfrem s dkhmnf o addkhnal policy nes been adopted Inen this h detedad h me box bemw.
Rscoon(Son ofincome		These sm hciuded h the ststenwnt ofRnanchl ruxhcies (SoFA)when: ~ tha chamv becomes entklad to the lesoumes; il icmole gully than nol Ihat Ihe bustees wk lecelve kre msoumes: and ~ the nenetsrv vahe okn bs meesumd wkh su(cdent mllabktv.			No	We
				Yes		Wa
		Tham has been no offsemng ofassets snd lsblkhs. or hcoms and expenses. unless mqulmd pennkled by Ihe FRS102SORP or FRS102.	or		No	Wa
		Grants snd donations sm only hchded In the SoFA when Ihs geneml income recognklon
		omens am met (6.10lo5.12FRS102SORP).
lmgscies		In the case of perlonnsnrw mlahul gmnla. Income nest only be recognised to the extent that me chesty has pmvldmt the speckled goods orsorvhaa as en hhnwnt to the grant only orwum when Ihe pedcnnanm rehled condiuons am met (6 16FRs 102soRF). Legacies srs Induded In Ihe SoFA when mcelpt ls pmbable. mal I~.when Ihere has been grant ofpurbate. Ihe executors have ealsbkched Ihst them sm summa nt assets h me estate and any condmons aksched lo Ihe legacy als ether wkhh Ihe conuol ot Ihe chatky			No	Wa
		or have been met.		Yes	N	Wa
Government	eranm	The charity hss mosived government grants h Ihe mprxthg peaxl
Gvl Ald mcelvabis ls hctuded in hcoms when Ihem la a wmc dedsrallon somme donor. Tsx reclaims on donadons Any Gilt Aid amount mcovemd ons donsuon lcconaldemd lo bs pan of mat gh snd il and g)As tmatsd aa en sddmon lo um ssnw fund as um Inklsl donation unless Ihe donor or Ihe Ianna ofthe appeal have speclked olherwlae.				Yes Yss	No No	Wa W
cormacbml	This is only hciud ed h km SoFA once dm chamy has pmvld ed Ihe misled goods or Income snd sswlcas or met Ihs pedomwnce misled condkhns.
performance	related grants
Donated goods		Donated goods sm measunut at fair value ghe snmunt fbr whuh the asset could be exchanged) Uleeas hlpfncuce Ilo do wk
		The cost of sny stock ofgoods donated fordlatrhudon lo benefice rica is deemed to be the fskvslue of those gms st Ihe time ofthee mcelpl and may am mcognlssd on mcelpt. In the mpoking period h whhh the alodw sre dhlrhutad. they srs nrcognlled as an expense st the canylng amount ofIhs clocks at dlclrhucon.
		Donated goods for msala am nwasumd al fek vahe on inlaal recognldon, which ls Ihe expected proceeds born sais less Ihe expected cosh olsale. snd moognhed In Income horn other tradhg acuvklea' wkh the conaspondlng stock recognised In Ihe balance sheet. On ka sale tha vakm ofstock ICcharged against 'Income tmm other trading sctivkies' snd the proceeds fmm sale am sho mcognlaed ss'Income (mm other trading acdvkhs'.		Yes
					No	Ws
		Goods donated for onoolng use by Ihe enemy are recognhed ss lang mls fixed assets and hciuded h Ihs SoFAas Incoming msouuwa when mean able.
		Okla in kind for lme by Ihe enemy am Inchded In Ihe soFA as hcome from donadons when
		noeS sbh.
Dotmlad services snd hcgldes Donated sewhas and fscmles am hduded in the soFA when mceived st the value of Ihe gkt lo ihe chsely pmvldsd Ihs value ofthe gkt can be measured mlsbly.					No	Nrs
		Donated senaces and feckless Ihst sm consumed Immediately are mcognlced ss Income			No	Ws
		wkh an equxrslanl amount mcognkmd ss an expense under Ihe appmpdate hesdhg In Ihe
		SOFA.			No	Wa
Suppon costs		Ths chsmy has Incuned sxpendkum on suppon coals.
Votunher	help	Ths vahe of any vohnlary help mcsxmd la nol Incklded h Ihe accounts bul la described h Ihe bustesa' annual mpod.
Inconm floel lnhlost,		Thh la Inchded h Ihe sccounh when mceipl la pr»bahts and Ihe amount mes lvable cnn be
Iw)ralges and dividends nlsnaumd feaably.

			Y	No	Wa
	Inveslmenls held for resale or pending their sale and cash and caml equivalents with a
	metumy date ofhss tnan I year sm basted as cunonl asset hveelments
Slacks and work In	Slocks held for sale sspar of nonoharksble bede ars tnermursd st Ihs lower orcostarnot
pfogfo en	msaeebh vahe. Quads or services pmvlded as pmt ofs cha ran hie scnvky sro nwe sum d st net reslseble based on the ronrioe potsnhsl provided by kana of stock.	wrtue	Yos	No	Nla
			Yes	No	wa
	ymm In pmg mes lsvshad at cost leos any fomsseable kvm thai ls smly to occur on Ihs	contract.
	Debtors gncludvlg trade rhasom and loons rocelvabh) are nmavurod on hiss lmcognkhn sl aomoment amount aller sny Inde dbcounh or amount advanced by the charky. Subaequecely, they am measumd st Ihe cash orother conslderauun evpechd lo bo moelvsd.		Yes	No	Wa
Currom asset laveebnorue	The chary has hss Invosbnents which II holds for mesio or pending Ihek sale and cash sod cash equhralenle wsh a metudly data vms Ihan one year. Those hchde cash on deposk end cash equivalents wsh s umiuray dele of lees Ihan ons year held for lave stment purposes nuher then to meet short tenn ceeh corruubmenh as they fsl due.		Yea	No	Nra
			Yes	No	s
	they me valued st fair value errcspt whew Ihey qua Syes basic fin endor hshuments.

Nate 3			Income
													Iwselmnf
			Analysts of			Income					Unrcmdmsd mrvh		Irewnc nndc	anasmmrl funds	Teel ands 5	prier fear 5
ttondlons
~nd legacies:
			General grants provided by			governnmnikdher
			chmties
			Mombemh'p subscripdnns			and	sp¹scmhips
			whmh are m substance donsihns
			Donated	tacfges snd devices
			Odwr - F							Total	154737 154.737
Cherhah4																415
acdvtllesr																371
			Fundreei
			Other							Tel		743
Olhor trading
atmvlllesr
			Other
										Total
Income fmm			Interact twomo
Invasl rlmntm			Owdorrd klc¹N
			Rontsl and less	income
			Odmr
Sopcrchl
material	hom
ofIncome
Other.			Ccnvamkm of	enrkwnmmt		kmds		hm	incnme
			Ge'4 an dhpusslnf		a mngkda		feed asset hokl tcr
			c s nwn usc
			Gah on d'sposal ofaprcgramma					rshlad
			Investment
			Ruyaluas from	the	explniia5cn		nf	irueleclual
			rly hts
									Inurn
TOTAL	INCOI55
Odmr Inmrelsucrlr
Aa Insome		In dm prior year wac unrsslrlclod					excels ton ipmaso
pmvlds	r4scrlpacn ond solorrrrwi
whom any andawmonl tuna ls convcdo 4Into Income In dm mpofdrlg psrlod, pisces 54caN Nosorl for dm corlvom4IL
WINrs pened,	any cndonnNnl fund lcconvcmtd Into Income plcacc give mc reason mr mc convomlon.									prior
vmhln	ma	Income hams shove the			lchowlng		Imma ars smmdst:
iplaaao	dmcloss Iho nstwe. amount and					any	prior year amounm)
This year. Whore acme origlnshy denominated currency lmvc bean included In Inccmo, oxp4ln								In toralgn tlm INS4		on
whmh	moss		sums have INes	sana	lewd	Iruo	swrang		ior mc
curmncy		In	whish dw accounts sm drawn upi.
		Cgtfa (Exccii

Note 4	Analysis ofreceipt	s ofgovernment	grants
								This year
					lian			E
Government	gmnt 1
Government	grant 2
Government	gmnt 3
Other						Total
								Last year
Government	grant 1	Ed Grants
Government	grant 2	Furkwgh grsnls
Govannnent	gleet 3
Other						Total
						L st	ar
Pteue pm vide details ofany onfodf fed condiUons and other contingencies
~llachlng tognlnls that have been
reoognlsed	in lncoma
			This	r		Last	ear
pfuse give povsmmanl	derails ofother fonna of assistance fiom which the
charity haa	daocdy benafllaIL

Donatedoodsfacil	ltkts	and servi	ces
ote 5 g,						This year			Lmt year
						E			E
Seconded staff
Useofproperty
Other
			This	r			Lest	ar
Please pmvlde details ofthe accounting policy forthe recognklon and valuation of donated goods, facilities and senrlces.	Not	bahts			Nst s	ttcsbte
Please Pmvlde details of any unfuiklled
condklone and other contingencies
eltschhlg to meoulose flonl donated
goods snd services not mcognlsed In Income.	Not s	lssbts			Not 6	ble
Please 5Ive details ofother fonna ofother
donated goods and sendces not
reoegnlsed In the accounts, eg contribution ofunpaid votunteem.	No	lcsb			Nots	cs ls

Hale 8 Anatysb of	Hale 8 Anatysb of	experugture	experugture	This year	This year					Lnm year	Lnm year
Analysts mon ride'			ucmmrluuo ruub	hmlrlmnl Imene limb	elrcrmmc nnov		lnvcuriclnl Iclrl nnur lvnh R			nmvlmrs Imons horn	endcwmerc nuvh	fnsl funds R
incurred soak'ulg dchslorn
Incurred seeking legacies
Irmuned seeking grants
Oparatng membersitp Sehemee and
social Iogeries
staging fundrahng evonhl
Fudrnisillg sgsrlls
Operating charcy shops
0pmslirlg Slrsdlrlg Company	llrldsrlnkihg
hcnwharasble Iradng ecarsy
Advergsing, markeltrg. dvecl	maf end
gust up coals incuned rn generaling		rmw
source ofkdure IhcOma
Oslsbace development coats
Other Iradrg acbvges
Ihveslllwld msnsgsmrmi cnsbi:
Costofoblahing inveshnent	advice
lrrvosbnorn mimrmbstrcrl costs
Ihlotochrsl prcponf Norrrwlg	Costs
Ibun CCSSCInh. Ploserty ISPnrrs Imd
mankmsrme cha ss
Total sxporldhlua Orl ratefng hrrrdn
~ndhurs on charitable	actfvNSS:
									176
rehlnaaees n tang mskltthcnce
hemi ruhhmg coos								449					46
Terat oxpohdhum on chnrhablo
ecdvhlcs
I	ne
Total
ONer
Total other mgmndfhua TOTAL EXPRHOITURE								873	sf
Other Infennellon:
Ansiysfs nf sxpondflum	on cheat	obis	scdvNSC
Aslhrhy or Smgramme			Acevlecs undcnakon dl	grate funding of aogvNCC	0upporl Costs		Tcfel Ibis soar		Acavnms undcrlakon dlmcey	greet bsugng sf ccgvigec		Toml reel
Total

Please explain	the nelum	ofeach extreonffnsry	ofeach extreonffnsry	flem oocurrfnff in the psrfod.	flem oocurrfnff in the psrfod.
						This year	Last year
				Desert	tlon	E	R
Extraordinary	item 1	No extraordinary	items	occurred	h the INs m hist year
Extraordinary	item 2
Extraordinary	Item 3
Extraordinary	item 4
Total extronlinary Items

~aen agent, Itshould not mc	~aen agent, Itshould not mc	ognlae tho Income In th	e Statement	ofFlnanetsl	Acttvhlas orth	e	enoe o	.
No fmrds wwe rolwod
~smmnt
			unt	ved	Amount	a	ou	ceheldst	arl	and
Descrlpuonlnsmo	ofpmty	Rrestad party
		(YosorNo)
		Total

Oeacrlpgonlnama	of	pmty	slorlco	old	at	orlcd	orr
			Th

						II I	8		Gr	I		Seals ol	I	Scn
Support	cost	I ln	ar									sscrl	msfn
exam	les
Governance
Olhsr
Lest year Support	cost	Seisin	area	Acavl	2	vl		3	Srs		I	Sssl~ of ~scn	llsc	lkm
~xam	lss
Governance

This year E	Last year f
360
2,73$

lease complete Ifany redu	n	dancy	or tennlnetion payme	nt Ismate In the	penod.
					This	r	Last
Total amount of payment
The nature ofthe payment		(cash, asset
eic.)
					This	r	Last
The extent of redundancy	fundlnlt		at the balance sheet	date
Please stats the sccountintt		policy for sny redundancy		or tennlnatton
payments

This	year.	year.			Hot apppcable
13.1Analysis			ofgrants geld (Included	In coat ot cbadtable	sctlvltles)
			AnolyQS	GInnls to In sdlugons	Grants to IndMdu ale	Su	0	s	Total
AOIM	or	Io	cl 1
	or	lo	CI2
AclM		Io	cl3
Ad	or	w	4
			Toter

Last year. 35 aloof lant	al	Included	in	sto che	acti hiss
			Grants to InstltuMons		Grants to individuals		support costa f		Totalf
Acliva or rc cl1
Ivl or ro' cl2
bra cr Io c 3
Ad or rrr' or 4
Total
phrase anler "HN" Iftha charntr dose			not	IdentIjr snryor spocatomlpport		costa.
13AGrants made to	Institutions							Please delays	provide of charNII's
								VRL
httl charINI hss made gmnts ofIts printmaking. DetaNs total pakf to each Insdtutlon		to paltlcular Insrlru dona lost of the Instlfutlon supported, ls available on the sharpy's			anl materls IIn tbo context purpose ofthe ymnt snd web sho			Pmvldo delays
							Ho	below
	laames	of Institution						Total amount of rants Idf
Total pmnts to insthutlons In mporf lop period
Other unansfjjsed	ymsts
TOTAL GIIANTS PAID

Note 14		Tangible Bxed assets
Please complete thfs note ffthe oharfty hss any			tangible lbred assets
1*1Cost orvaluation
			Preshold land 4		Plum,		pbrmme,	et5ngs	Total
			bulldlngs		maehlnery snd mrnor vshleles		and eeolpmem
At Ihe beginning of Adddens	Ihe year		1,637							1.0$7
Revsluatkms
Olspos ala
Transfers										1,6$7
Alend ofthe year
142Oepradstton	and	tmpalnnsnts	SLor RB(Skaight	SLm RB	SLor	RB			SLor	RB
			Lhe or Redudng
			Balance)
Al beglnnlng ofdm	year
Olepussle
			327
Impairment
Transfers'
At end ofthe year
1*$Net book value
Net book vakm at	Ihe beghnlng ofthe year
Net book vakm at	dm end ofIhe year		1,$10							1.$10

Note 15 Intangible assets pl'esse complete fhls note tl the charity hes any Intangible assets	Note 15 Intangible assets pl'esse complete fhls note tl the charity hes any Intangible assets	Note 15 Intangible assets pl'esse complete fhls note tl the charity hes any Intangible assets	Note 15 Intangible assets pl'esse complete fhls note tl the charity hes any Intangible assets	Note 15 Intangible assets pl'esse complete fhls note tl the charity hes any Intangible assets	Not sppgbebts
15.1 Cost or	valuation		Research &	pstelrls slid		Total
			development	trademarks
At begtnnkrg	ofthe you
Addstcns
Dispose)a
Revslueaons
Transfers
At end ofthe year
15.2 Amort	lection snd lmpslnnents Basis		SLor RS	SLor RB	SLor RB	SLor RB	Straight Une (*SL)or
							Reduckrg
							Bslrcrce (*RB )
		Rate
At begkvrhg cfthe year
Dispos sic
Arnorgs saon
Impairment
Transfers
At end of	year
15.3Net	book value
Nel book	value st the beglnnhg	of
grs year
Net book	value at the end ofthe
year

			Stock	Donated	goods
						Work in
		For	For meals	For	For resale	progress
		distribution		distribution
Charitable	activities:
Opsnlny
Added in period
Expensed	In period
Impaired
Closing
Other trading activities:
Opening
Added In pedod
Expensed	In period
Impslmd
Closlny
Other.
Opening
Added In perlocl
Expensed	In period
Impaired
Closlny
Total this year
Total previous yssr

itote 19 Debtors snd prepayments
Please complete th/s note ifthe charity has any debtom orprepayments.	Not applicable	This year	Last year
19.1 Analysis of debtors
Trade debtors
Prepsyments snd accrued Income
Other debtors

	This	year	Last	year
		R
Total

Fleece eomplsle this note lryou have included Jn aherky NebNfy ofuncertain drnlng oramount. sfol eppkcebfs	mpsndkuru	any provle	lons. Aprovls	lon lsmate when	re
21.1 Movemsats in mcognlsed pmvtslona and funding	commNment	dudng the	psdod	This year
				E
galance at the start ofths mpoklng period
Amounts added ln sonant period Amounts charged against the pmvlslonin the cummt period Unused amounts mversod during ths period
Balance stths end ofthe mportlng pmlod
					Last	ear
21.2 Please pmvlde:
-a brief descdptlon of any obkgetlons on tho balance sheet and the expected amount end timing of rseulkng
peymente;
~an Indhatlon oftho uneertalntles about tha amount	or
tlmlng of those outflows; end
~the amount ofany expected mlmburasment, stedng amount of any asset that hss been mcognlsed forthat	the
expected relmbumement.
		This	r		Last		r
21.3 For any funding commkment that Isnot mcognlaed ~sa Hsbklty or pmvlslon, provtds detaks ofcommNment
made, the time frame ofthat commNment, any perfonnanos-related condkions and detaks of bow Ihe commkment wHI befundal (wkh contracts for capital
expendltum separately Idenkfledl.
21A When unrestrtcted funds have been designated	to a
fund commitment, please dlsdose the nstum ofany amounts designated and Ihe Hkely tlmlng oftlmt
expenditure.

Nels 22 Other dlsclnsurec for debtors, creditors and other basic fl	nantdst Instrume
	This year
22.I please provide Infannstlon about the slgnlgssnce of Ilnandsl instmments (sg. dsbtom, cmdltors, Investments stc)to ths chadty's tlnsndal posbton or perfonnance, for emsnple, Ihe
terms and con dk lone ofloans orthe use ofhedgbtg tomanage
flnandsl risk.
XL2 Ifthe chadty has provided flnandal assets sea form of
~scurlty, the canylng amount ofthe flnandal assata pledged sa security and the tenne and conhlons misted toha pledge should bs given hss.

				4
					0
					e	Q,
			cjoy		8'$		f
					fs			[
			'I					g
				~
				e~
								m
				~
		g				g I fk
	5		„.ill& g Cl	~		5
						4
$	8
				ii
				F
							OV
							K
							8.
			.f[j;

This ear		Reason for transfer and where endowment	Is converted to income,	Amount
		legal power for Its conversion		19428.5
Between unrestricted	and
restricted funds
Between endowment	and
restricted funds
Between endowment	and
unrestricted funds
Last ear		Reason tcr transfer and where endowment	Isconverted to Income,	Amount
		legal power for Its conversion
				8057r
Between unrestricted	snd
restricted funds
Between endowment	and
restricted funds
Between endowment	and
unrestricted funds

27.4Oesignated	funds
This ear Planned use		Pu	ose ofthe desi	nation	Amount

Last ear Planned use	Pu	ose ofthe desi	nation	Amount