**Trustees' Annual Report for the period**
Period start date Period end date Day Month Year Day Month Year **From** 01 09 2023 **To** 31 08 2024
## Section A Reference and administration details
**Charity name** Anthony Roper Pre-School and Kindergarten CIO
**Other names charity is known by** Anthony Roper Pre-School
**1164480**
**Charity's principal address** The Nursery Unit, C/O Anthony Roper Primary School High Street, Eynsford Kent **Postcode DA4 0AA**
## **Names of the charity trustees who manage the charity**
|
|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**|
|---|---|---|---|---|
||VickyEllis|Chair and Secretary|1/9/2023 - 31/8/2024||
||Nikki Jarrett-Smith|Treasurer|1/9/2023 - 31/8/2024||
||Donna Gifford|N/A|1/9/2023 - 31/8/2024||
||Samantha
Aitchison|N/A|1/9/2023 - 31/8/2024||
||**Names of the**
**trustees for the**
**charity, if any, (for**
**example, any**
**custodian**
**trustees)**||||
||**Name**|**Dates acted if not**
**for wholeyear**|||
||||||
## **Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name Address**
## **Name of chief executive or names of senior staff members (Optional information)**
Donna Gifford and Samantha Aitchison (Pre-School Managers)
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
We are governed by a constitution. Type of governing document
(eg. trust deed, constitution)
Dec **2024**
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We are a CIO (Charitable Incorporated Organisation).
How the charity is constituted
(eg. trust, association, company)
Trustee selection methods
(eg. appointed by, elected by)
Our constitution confirms that new trustees may be nominated and appointed by current Trustees.
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
We continue to operate with a small group of trustees (two former parents of preschool children and our two preschool managers), though we hope that new members may join our committee and take on a trustee role, in the future.
**Safeguarding -** All Trustees are subject to a DBS check and are required to understand their safeguarding responsibilities (as outlined in Keeping Children Safe in Education 2024). We undertake regular safeguarding training and have this as a rolling agenda item at our committee meetings.
- **Training and Induction -** Trustees meet regularly and work collaboratively on all aspects of the role. Induction and training routinely take place during regular committee meetings. We also access external training when required for example from The Education People or National College.
- **Wider Networks** The preschool was the lead setting of a local collaboration of similar settings until the end of the academic year 2023. Since this time, we have continued to work with external professionals, including Early Years Inclusion Advisors, the Local Inclusion Forum Team (consisting of Specialist Teachers, Health Visitors, and Social Services representatives), and a Sufficiency Officer. Pre-school staff continue to work collaboratively with Anthony Roper Primary School staff, notably to support student transitions.
- **Risk Management** Committee members review risks during termly meetings and take mitigating action.
## **Section C Objectives and activities**
As outlined in our governing document (constitution): The charity works for the public benefit having as its objective the development and education of children and young people, in particular by:
**Summary of the objects of the** (1) promoting their care and safety, **charity set out in its governing document** (2) promoting their education and promoting parental involvement, (3) promoting their health and wellbeing,
(4) providing services to support them and their families and carers.
Dec **2024**
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In relation to these objectives, the charity’s main activity is to deliver the Early Year Foundation Stage to children aged 2-5, within our inclusive setting.
We do this by employing experienced, well qualified and highly competent Pre-School Managers and a team of talented Early Years Educators, who together provide opportunities for all children to learn, develop, stay safe and healthy. Our work being expertly supported by our work of our Admin Assistant.
We are guided by the needs and interests of our children and continue to deploy a key person approach to ensure the progress and well-being of individual children is carefully monitored. We provide our staff with regular training and maintain a stimulating learning environment.
**Summary of the main** deploy a key person approach to ensure the progress and well-being of **activities undertaken for the** individual children is carefully monitored. **public benefit in relation to these objects (include within** We provide our staff with regular training and maintain a stimulating **this section the statutory** learning environment. **declaration that trustees have had regard to the guidance** We listen to the views of children, parents and staff and use feedback to **issued by the Charity** inform our improvement work. **Commission on public benefit)**
We accurately assess our children and develop positive relationships with our stakeholders.
We value all children as individuals, we celebrate diversity, and we help the children in our care to be happy and healthy.
We have policies and procedures in place for all aspects of our work including safeguarding, child protection and health and safety. In all of our work we (the trustees) have regard to the guidance issued by the Charity Commission on public benefit.
## **Additional details of objectives and activities (Optional information)**
You **may choose** to include further statements, where relevant, about: We are not involved in grant making or social investments.
- policy on grantmaking;
- policy programme related investment;
We remain grateful to the efforts of our staff and parents in generating fundraising income, where possible.
- contribution made by volunteers.
Dec **2024**
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Section D Achievements and performance
**Summary of the main achievements of the charity during the year**
- In terms of our main achievements this academic year (September 2023 to July 2024): • We employ a talented team of Early Educators, led by extremely experienced and knowledgeable managers. Our staff are our most valuable asset, and we remain fortunate to have retained a well-trained team of able and enthusiastic practitioners.
- • We have delivered high-quality education to the children attending our setting, and working proactively with our parent/carer stakeholders, we are committed to evaluating and wherever possible improving provision.
- • Last year we gained the Education for Sustainable Development Award, being judged as ‘excellent’ in all areas; this recognises the setting’s significant focus on the environment and on re-using and re-cycling.
- • We are pleased to have remained financially stable in a very challenging climate for pre-school settings. This has not been the case for a number of local settings that have ceased to exist as a result. In 2023-24, like many settings, we experienced many external factors that increased our outgoings. The efforts of all team members have helped us to navigate this challenging period. Working proactively with the external Sufficiency Officer, subsequently, we have planned and delivered a number of new approaches to help protect the setting financially going forward, despite the ongoing challenges to early years settings nationally.
- • We have been able to begin to offer the government’s extended 30-hours scheme to our families and have updated our terms and conditions and delivery patterns. We have worked with our families to explore the delivery of suitable and cost-effective extended hours.
- • We have continued to work hard to try to address the flooding that takes place in one of our gardens. We are extremely keen to resolve this to allow our children full access to the setting’s outdoor space. We have worked proactively with the school, from whom we rent the land, and we have communicated with KCC (in light of the school being a foundation school), and the Environment Agency, who house water monitoring equipment within the plot of land we rent from the school. We are hopefully that our communication with these stakeholders has moved us closer to having this matter resolved, for the benefit of the attending children.
## **Section E Financial review**
**Brief statement of the charity’s policy on reserves**
Our policy is to hold the equivalent of a (short) term’s funds as a reserve to enable us to manage cash flow during the autumn terms, when income is lower and to enable us to pay our staff, should the Pre-School need to close for a period due to unforeseen circumstances, such as building damage. We are currently working to build up our reserves following this year’s financial challenges.
Dec **2024**
**TAR**
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**Details of any funds materially in deficit**
No funds are materially in deficit currently.
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- the charity’s principal sources of funds (including any fundraising);
The charity’s main sources of funds are fees collected from children (mainly aged 2 years) and income received from KCC for those children aged 3 and above who are entitled to funded sessions. We receive a smaller amount of funding for children identified as Free for Two (FF2). We receive some funding via fundraising.
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other optional information**
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** Victoria Ellis **Position (eg Secretary, Chair,** Chair **etc)**
Nicola Jarrett-Smith Treasurer
**Date** 10/12/2024
Dec **2024**
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|**Anthony Roper Pre-School and Kindergarten CIO**|**Anthony Roper Pre-School and Kindergarten CIO**|**Anthony Roper Pre-School and Kindergarten CIO**|Charity No
(if any)|1164480||
|---|---|---|---|---|---|
|Annualaccountsforthe period||||||
|Period start date|**01/09/2023**|**To**|Period end
date|31/08/2024||
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other (See Note 5)
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use
Depreciation on Tangible Fixed Assets (Note 7)|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||-|-|-|-|-|
||6121|-|-|6121|5252|
||-|-|-|-|-|
||1671|-||1671|811|
||133 853|3123|-|136 976|139 611|
||-|-|-|-|-|
||141 645|3 123|-|144 768|145 674|
|||||||
||-|-|-|-|-|
||22578|-|-|22578|26 349|
||127 173|2909|-|130 082|139472|
||-|-|-|-|-|
||149 751|2 909|-|152 660|165 821|
|||||||
||8 106
-|214|-|7 892
-|20 147
-|
||-|-|-|-|-|
||8 106
-|214|-|7 892
-|20 147
-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||8106
-|214|-|7892
-|20147
-|
|||||||
||34 469
-|2 402|-|32 067
-|11 920
-|
||42 575
-|2 616|-|39 959
-|32 067
-|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets**
**Tangible assets (Note 7)**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Debtors**
**Investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 8)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 8)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds**
**Restricted income funds (Note 9)**
**Unrestricted funds (Note9)**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||272 623|-|-|272 623|293 594|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||272 623|-|-|272 623|293 594|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||2 381|-|-|2 381|10 275|
|||2 381|-|-|2 381|10 275|
||||||||
|||400|-|-|400|400|
||||||||
|||1 981|-|-|1 981|9 875|
||||||||
|||274 604|-|**-**|274 604|303 469|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||274 604|-|-|274 604|303 469|
||||||||
|||-|||-|-|
||||2 616||2 616|2 402|
|||271 990||-|271 990|301 067|
||||||-|-|
|||271 990|2 616|-|274 606|303 469|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
||||||||
||||||||
CC17a (Excel)
2
## **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:
|• and with*
• and with*|✓|the Statement of Recommended Practice: Accounting and Reporting by Charities
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
the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102)|
|---|---|---|
||✓||
- and with the Charities Act 2011.
CC17a (Excel)
3
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
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; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
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.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
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).
**Legacies**
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.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
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.
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.
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 services and**
**facilities**
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.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
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.|Yes
No
N/a|Yes
No
N/a|Yes
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N/a|
|---|---|---|---|
||✓|✓|✓|
||Yes
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N/a|||
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||Yes
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N/a|||
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N/a|||
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||Yes
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N/a|||
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||Yes
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N/a|||
||✓|✓|✓|
||Yes
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N/a|||
||✓|✓|✓|
||Yes
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N/a|||
||✓|✓|✓|
||Yes
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N/a|||
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||Yes
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N/a|||
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N/a|||
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N/a|||
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N/a|||
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N/a|||
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N/a|||
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N/a|||
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||Yes
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||✓|✓|✓|
|**2.4 ASSETS**
£1 000
**Intangible fixed assets**
**Heritage assets**
**Settlement of insurance**
**claims**
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.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**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**
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 9.5
They are valued at cost.
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 9.6.1.4.
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.
**2.3 EXPENDITURE AND LIABILITIES**
**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.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
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.
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.
They are valued at cost.
**Investments**
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.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
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.
**Grants payable without**
**performance conditions**
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.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or 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**
Debtors (including trade debtors and loans receivable) are measured on initial recognition 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.||Yes
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N/a|Yes
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N/a|Yes
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N/a|
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|||Yes
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|||Yes
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|||✓|✓|✓|
|||Yes
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|||Yes
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N/a|||
||£1 000||||
|||✓|✓|✓|
|||Yes
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N/a|||
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No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less 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|||
||✓|✓|✓|
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
- - - -
Gift Aid
- - - - -
Legacies
- - - - -
Government Grant: COVID Sick Pay
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
From AnthonyRoper Kindergarten
- - - - -
**Total**
- - - - -
General Fund raising
6 121
- -6 121 5 252
- - - -
- - - - -
Other
- - - - -
**Total** 6 121
- -6 121 5 252
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
1 671
- -1 671 811
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 1 671
- -1 671 811
KCC funding
77 474
- -77 474 82 691
School fees
56 379
- -56 379 52 503
Collaboration Funding
-3 123
-3 123 4 418
**Total** 133 853 3 123
-136 976 ########
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
141 645 3 123
-144 768 ########
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|
|---|---|---|---|---|---|---|
||Donations and gifts||-|-|-|-|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||Government Grant: COVID Sick Pay|-|-|-|-|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||From AnthonyRoper Kindergarten|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||General Fund raising|6 121|-|-|6 121|5 252|
|||-|-|-|-||
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|6 121|-|-|6 121|5 252|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|1 671|-|-|1 671|811|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|1 671|-|-|1 671|811|
||||||||
||KCC funding|77 474|-|-|77 474|82 691|
||School fees|56 379|-|-|56 379|52 503|
||Collaboration Funding|-|3 123|-|3 123|4 418|
||**Total**|133 853|3 123|-|136 976|########|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||141 645|3 123|-|144 768|########|
**Other information:**
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
The collaboration Funding was the only restricted income.
CC17a (Excel)
7
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of expenditure**
|**Note 4 Analysis of**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|
|---|---|---|---|---|---|---|---|---|
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**||||||||
|Incurred seeking donations|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|-|-|-|-|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
|Rent and Insurance|10 770|-|-|10 770|9 175|-|-|9 175|
|Projects and maintenance|3 545|||3 545|3 864|||3 864|
|Equipment and materials|6 045|||6 045|11 761|||11 761|
|Payroll administration|432|||432|396|||396|
|Fruit,vegetables and snacks|1 192|||1 192|1 086|||1 086|
|Sundryexpenses|194|||194|67|||67|
|Accountancy|400|-|-|400|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable**
**activities**|22 578|-|-|22 578|26 349|-|-|26 349|
|**Separate material item of expense**|||||||||
|Staff Payroll costs|126 718|-|-|126 718|134 349|-|-|134 349|
|
Training costs|455|-|-|455|1 245|-|-|1 245|
|Collaboration||2 909|-|2 909|-|3 878|-|3 878|
|**Total**|127 173|2 909|-|130 082|135 594|3 878|-|139 472|
|**Other**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||||||||||
|Materials|-|-|-|-|-|-|-|-|
|**TOTAL EXPENDITURE**
**Total other expenditure**|-|-|-|-|-|-|-|-|
||149 751|2 909|-|152 660|161 943|3 878|-|165 821|
CC17a (Excel)
8
## **Section C Notes to the accounts**
## **Note 5 Details of certain items of expenditure**
## **5.1 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).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||400|400|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
9
## **Section C Notes to the accounts (cont)**
**Note 6 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**11.1 Staff Costs**|**11.1 Staff Costs**|||
|---|---|---|---|
|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**||**This year**
**£**|**Last year**
**£**|
|||123 431|137 666|
|||830|1 833|
|||2 457|2 521|
|||-|-|
|||126 718|142 020|
|||||
|||**This year**
**Number**|**Last year**
**Number**|
||**Fundraising**|-|-|
||**Charitable Activities**|11|11|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|11|11|
CC17a (Excel)
10
## **Section C Notes to the accounts (cont)**
## **Note 7 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **7.1 Cost or valuation**
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**7.3 Net book value**
**7.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|419420|-|-|419420|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|419 420|-|-|419 420|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL|SL or RB|SL or RB|SL or RB|
|||20 Years||||
|||||||
||-|125 826|-|-|125 826|
||-|-|-|-|-|
||-|20 971|-|-|20 971|
||-|-|-|-|-|
||-|-|-|-|-|
||-|146 797|-|-|146 797|
|||||||
||-|293 594|-|-|293 594|
||-|272 623|-|-|272 623|
CC17a (Excel)
11
**Section C Notes to the accounts (cont)**
## **Note 8 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **8.1 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**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||400|400|-|-|
||-|-|-|-|
||-|-|-|-|
||400|400|-|-|
CC17a (Excel)
12
## **Section C Notes to the accounts (cont)**
## **Note 9 Charity funds**
## **9.1 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'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|UnrestrictedFundsA|UR|General Fund|7 473|141645|- 149751|-|-|-633|
|UnrestrictedFundsB|UR|Unrstricted but designated, fund relates to
the grant foranewschoolbuilding|293 594|-|-|-|- 20 971|272623|
|RestrictedFundsA|R|Collabration Funding|2327|3123|- 2909|-|-|2541|
|RestrictedFundsB|R|Building Grant|75|-|-|-|-|75|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||303 469|144 768|- 152 660|-|- 20 971|274 606|
CC17a (Excel)
13
CHARITY COMMIS510N
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Section A
Independent Examiner's Report
Report to the tru8to881
members of
Anthony Roper Pre-school and Kindergarten CIO
On accounts for the year | Year Ended 31° August 2024
gnded
Charity no
(If any)
1164480
Set out on pagos
(r¢mfrrber ttE Pwo rvv>¥r3 ¢".1 ?.Lldill?n-.1 sb.?fttt'.
I report to the trustees on my examination ofthe accourrts of the akx>ve
charity {Ihe Trust") for the year ended 3110812024.
Re8pon8ibiliti08 and
bas18 of report
As the charity's trustees. you are responsible for the preparation of the
accounts in accordance with the requirements ofthe Chariti'es Act 2011
{kn Act.).
I report in resFect of my examinats'on of the Trust'8 accounts carried out
under section 145 of the 2011 Act and in carying out my examination, I
have foll¢)wed all the applicable Direclions given ty the Charity Commission
under section 145151{b) of the Act.
Independent I have C(Mnpted my examination. I c¢)nfimi thal no material matters have
examlnerf8 Statement come to my attentK)n in connection with the examlnatlon whlch gives me
cause to believ8 that in. any material respect..
the accounting records were not kept in accordarte with section 130
of Ihe Charities Act., or
the accounts dKI not accord wlth the luntIng ords,. or
the accounts dKI not comply with the applicable requirements
conceming the fom and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 olher than any requirement
that the accounts give a Ynje and fairf view which is not a matter
considered as part of an independent examination.
I have no con¢em$ and have ¢ome across no ¢Xher m8tters in conne¢tion
wrth the examination to which attention Should be drawn in this report in
order to ¢nablc a proper und¢rJtanding of th¢ aGcounto to b¢ r¢aGhcd.
Slgned:
Dats:
1910612025
Name:
Peter Martin Furse
Rolovant professlonal l FCCA
quallficatlon{sl or body
(11 any):
Address:
Femcroft Accountants Ltd. 1 Floor WateThill House, Chevening Road
Sevenoaks, Kent TN13 2RY
IER
Oct 2018
Section B
Disclosure
Only complete if the examiner needs lo highlight material matters of concem
Isee CC32, Independent examination of charity accounts.. directions and
guidance for examiners).
Give here brief detalls of
any it8m8 that the
examiner wlshes to
disclose.
IER
Oct 2018