CHARITY COMMISSION FOR ENGLAND AND WALES
## Trustees' Annual Report for the period
From 01/09/2021 Period start date To 31/08/2022 date
## Period end
## Charity name: Newquay Preschool
## Charity registration number: 1168085
## Objectives and Activities
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its|Para 1.17|To provide childcare|
|governing document
Summary of the
activities in relation to those|Para 1 17 and
1 19|Providing affordable childcare to
in the local|
|purposes for the public|||
|beneft, in particular, the|||
|activities, projects or|||
|identifed in the accounts
Statement confrming
whether the trustees have
had regard to the guidance
issued by the Charity|Para 1.18|The trustees have had regard to the
guidance issued by the Charity
Commission on public beneft|
|Commission on public|||
|beneft|||
## Additional information (optional)
You may choose to include further statements where relevant about:
SORP reference
Para 1 38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1 38 Contribution made by volunteers Other
||SORP reference||
|---|---|---|
|||The charity has achieved providing|
|||childcare to the families in the local|
|Summary of the main
achievements of the charity,
identifying the difference the
charity's work has made to|Para 1.20|community and have supported the
children with the learning and
development supporting their transition
into School|
|the circumstances of its|||
|benefciaries and any wider|||
|benefts to society as a|||
|whole.|||
## Additional information (optional)
## You may choose to include further statements where relevant about:
Achievements against Para 1.41 objectives set Performance of fundraising activities against objectives Para 1 41 set Investment performance Para 1.41 against objectives
## Financial Review
|Financial Review|||
|---|---|---|
|Review of the charity's|Para 1.21|At the end of the fnancial period the|
|fnancial position at the end
of the period||accounts show the charity has made a
loss, the trustees are aware of the loss
and are working towards a better year in|
|||the following fnancial year.|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The charity does not have any reserves, if
the charity benefts from a proft it will be
carried over to the next fnancial year|
|Amount of reserves held
Reasons for holding zero|Para 1.22
Para 1.22|none
none|
|reserves|||
|Details of fund materially|Para 1 24|None|
|defcit
Explanation of
uncertainties about the|Para 1.23|The bank balance at the end of the
fnancial period showed at a small proft|
|charity continuing as a going
concern||so the charity should be able to manage
to stay open for any fnancial years|
|||following|
## Additional information (optional)
## You may choose to include further statements where relevant about
|The charity's
sources of funds (including|Para 1 47|
|---|---|
|any fundraising)||
|Investment policy and
objectives including any
social investment policy|Para 1.46|
|adopted||
|A description of the principal|Para 1.46|
|risks facing the charity||
|Other||
## Structure, Governance and Management
|Description of charity's
trusts:||Unincorporated CIO|
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Unincorporated CIO Constitution|
|How is the charity
constituted?|Para 1.25|Unincorporated CIO|
|(e.g unincorporated|||
|association CIO)|||
|Trustee selection methods
including details of any
constitutional provisions e.g.|Para 1.25|We follow the constitution set out by the
early years alliance|
|election to post or name of|||
|any person or body entitled|||
|to appoint one or more|||
|trustees|||
## Additional information (optional)
You may choose to include further statements where relevant about:
|Policies and procedures|||
|---|---|---|
|adopted for the induction and||Para 1.51|
|training of|||
|The charity's organisational|||
|structure and any wider||Para 1.51|
|network with which the|||
|charity works|||
|Relationship with any related|Para 1.51||
|parties|||
|Other|||
## Reference and Administrative details
|Charity name|NEWQUAY PRESCHOOL|
|---|---|
|Other name the charity uses|NEWQUAY PRESCHOOL AND NURSERY|
|Registered charity number|1168085|
|Charity's principal address|CLEVEDON ROAD|
||NEWQUAY|
||CORNWAL|
||TR7 2BU|
## Names of the charity trustees who manage the charity
||Trustee name|Offce (if any)|Dates acted if not for whole
year|Name of person (or body) entitled
to appoint trustee (if any)|
|---|---|---|---|---|
|1|SARAH BUNT|CHAIR|||
|2|LUCY DENAHY|NOMINATED
PERSON|||
|3|GEMMA JONES|SECRETARY|||
|4|||||
|5|||||
|6|||||
|7|||||
|8|||||
|9
10|||||
|11|||||
|12|||||
|13|||||
|14|||||
|15|||||
|16|||||
|17|||||
|18|||||
|19|||||
|20|||||
Corporate trustees - names of the directors at the date the report was approved Director name
## Name of trustees holding title to property belonging to the
> Trustee name Dates acted if not for whole
Funds held as custodian trustees on behalf of others Description of the assets NONE held in this capacity Name and objects of the NONE charity on whose behalf the assets are held and how this falls within the custodian charity's objects Details of arrangements for NONE safe custody and segregation of such assets from the charity's own assets
## Additional information (optional)
## Names and addresses of advisers (Optional information)
## Type ofName Address adviser
## Name of chief executive or names of senior staff members (Optional information)
## Exemptions from disclosure
Reason for non-disclosure of key personnel details
## Other optional information
## Declarations
The trustees declare that they have approved the trustees' report above.
Signed on behalf of the charity's trustees
Signature(s) Szunt Full name(s) SARAH BUNT Position (eg Secretary, CHAIR Chair, etc)
Date 30/06 /2023
**NEWQUAY PRE -SCHOOL Annual Unaudited Accounts Year ended 31 August 2022 Registered Charity Number 1168085**
**Chapman Gain** _Chartered Accountants_ St Austell
## **NEWQUAY PRE-SCHOOL**
## **Statement of Financial Activities**
_for the year ended 31 August 2022_
||**Unrestricted**|**funds**|
|---|---|---|
||**2022**|202|
|||1|
||**£**|£|
|**Incoming resources**|||
|Attendance fees|**176,408**|105,|
|||402|
|Funding|**231,744**|222,|
|||358|
|Miscellaneous (including lunches)|**4,326**|2,92|
|||9|
|Coronavirus Job Retention Scheme|**-**|14,6|
|||94|
||**_______**|______|
|||_|
|**_Total incoming resources_**|**412,478**|345,|
|||383|
|**Resources expended**|||
|Wages|**368,392**|291,|
|||751|
|Pension costs|**4,170**|2,97|
|||2|
|Travelling and training|**5,457**|1,56|
|||9|
|Repairs/maintenance of the school|**7,702**|2,35|
|||9|
|Lighting and heating costs|**7,818**|5,76|
|||3|
|Rent, refuse and water|**5,598**|4,42|
|||5|
|Insurances|**3,584**|3,33|
|||4|
|Materials, supplies and equipment|**9,933**|20,3|
|||87|
|Sundry expenses|**3,241**|2,29|
|||3|
|Trips and transport|**1,013**|348|
|Activities|**1,240**|385|
|Shopping|**8,981**|6,20|
|||0|
|Stationery, postage and website|**2,963**|3,29|
|||3|
|Telephone|**1,838**|1,44|
|||9|
|Professional fees|**1,937**|1,68|
1
## **NEWQUAY PRE-SCHOOL**
||||3|
|---|---|---|---|
|Bank interest and charges|**708**|959||
|Equipment rental|**735**|980||
||**_______**|______||
|||_||
|**_Total resources expended_**|**435,308**|350,||
|||150||
|**_Net (outgoing)/incoming resources_**|**(22,832)**|(4,76||
||||7)|
|Total funds brought forward|**16,816**||21,5|
||||83|
||**_______**|______||
|||_||
|**Total funds carried forward**|**(6,016)**||16,8|
||||16|
|**Balance sheet**||||
|_At 31 August 2022_||||
||**2022**||202|
||||1|
||**£**||£|
|**Current assets**||||
|Debtors and prepayments (Note 5)|**1,441**||3,69|
||||4|
|Cash at bank and in hand (Note 6)|**9,811**||20,|
||||180|
||**_______**||_____|
||||__|
||**11,252**||23,|
||||874|
|**Creditors: amounts falling**||||
|**due within one year**|**(17,268)**||(7,05|
||||8)|
||**_______**||_____|
||||__|
|**Net assets**|**(6,016)**||16,|
||||816|
|**Funds of the charity**||||
|Unrestricted funds|**(6,016)**||16,|
||||816|
||**_______**||_____|
2
## **NEWQUAY PRE-SCHOOL**
## **Total funds**
__ **(6,016)** 16, 816
## **Signed on behalf of the trustees on 20 June 2023**
## _**Trustee – S Bunt**_
_**Treasurer – G Jones**_
## **Notes to the accounts**
## **Note 1 Basis of preparation**
## 1.1 Basis of accounting
These accounts have been prepared on the basis of historic cost in accordance with Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005) and with the Charities Act.
## **Note 2 Accounting policies**
This standard list of accounting policies has been applied by the charity.
## **Incoming resources**
## _Recognition of incoming resources_
These are included in the Statement of Financial Activities (SoFA) when:
- The charity becomes entitled to the resources;
- The trustees are virtually certain they will receive the resources; and
- • The monetary value can be measured with sufficient reliability.
3
## **NEWQUAY PRE-SCHOOL**
_Incoming resources with related expenditure_
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.
_Grants and donations_
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
## **Expenditure and Liabilities**
_Liability recognition_
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## **Notes to the accounts (continued)**
## **Note 3 Details of certain items of expenditure**
3.1 Fees for examination of the accounts
|**2022**
**£**
Independent examiner’s fees for reporting on the accounts
**600**
**Note 4 Paid employees**|2021
£
576|
|---|---|
|||
4.1 Staff costs
**2022**
4
## **NEWQUAY PRE-SCHOOL**
|||2021|
|---|---|---|
||**£**|£|
|
Gross wages|**353,522**|282,85|
|||4|
|Employer’s national insurance costs|**14,870**|8,8|
|||97|
||**_______**|______|
|||_|
||**368,392**|291,75|
|||1|
|4.2 The average number of full-time equivalent employees in the year|||
||was 27 (2021: 21)||
|**Note 5 Debtors and prepayments**
Other debtors
Prepayments
**Note 6 Cash at bank and in hand**
General Purposes Bank Account
Cash in hand|**2022**
2021
**£**
£
**-**
1,503
**1,441**
2,191
**_______**
_______
**1,441**
3,694
**2022**
2021
**£**
£
**9,811**
20,1
80
**-**
-
**______**
______
**9,811**
20,1
80|
|---|---|
## **Independent Examiner’s Report to the Trustees of Newquay Pre-School**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 August 2022.
5
## **NEWQUAY PRE-SCHOOL**
## **Responsibilities and basis of report**
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept as required by section 130 of the Act; or
- the accounts do not accord with the accounting records; or
- the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## _**David J Chapman BA FCA**_
Chapman Gain Chartered Accountants 4 Tregarne Terrace St Austell Cornwall PL25 4BE
_20 June 2023_
6
**NEWQUAY PRE -SCHOOL Annual Unaudited Accounts Year ended 31 August 2022 Registered Charity Number 1168085**
**Chapman Gain** _Chartered Accountants_ St Austell
## **NEWQUAY PRE-SCHOOL**
## **Statement of Financial Activities**
_for the year ended 31 August 2022_
||**Unrestricted**|**funds**|
|---|---|---|
||**2022**|202|
|||1|
||**£**|£|
|**Incoming resources**|||
|Attendance fees|**176,408**|105,|
|||402|
|Funding|**231,744**|222,|
|||358|
|Miscellaneous (including lunches)|**4,326**|2,92|
|||9|
|Coronavirus Job Retention Scheme|**-**|14,6|
|||94|
||**_______**|______|
|||_|
|**_Total incoming resources_**|**412,478**|345,|
|||383|
|**Resources expended**|||
|Wages|**368,392**|291,|
|||751|
|Pension costs|**4,170**|2,97|
|||2|
|Travelling and training|**5,457**|1,56|
|||9|
|Repairs/maintenance of the school|**7,702**|2,35|
|||9|
|Lighting and heating costs|**7,818**|5,76|
|||3|
|Rent, refuse and water|**5,598**|4,42|
|||5|
|Insurances|**3,584**|3,33|
|||4|
|Materials, supplies and equipment|**9,933**|20,3|
|||87|
|Sundry expenses|**3,241**|2,29|
|||3|
|Trips and transport|**1,013**|348|
|Activities|**1,240**|385|
|Shopping|**8,981**|6,20|
|||0|
|Stationery, postage and website|**2,963**|3,29|
|||3|
|Telephone|**1,838**|1,44|
|||9|
|Professional fees|**1,937**|1,68|
1
## **NEWQUAY PRE-SCHOOL**
||||3|
|---|---|---|---|
|Bank interest and charges|**708**|959||
|Equipment rental|**735**|980||
||**_______**|______||
|||_||
|**_Total resources expended_**|**435,308**|350,||
|||150||
|**_Net (outgoing)/incoming resources_**|**(22,832)**|(4,76||
||||7)|
|Total funds brought forward|**16,816**||21,5|
||||83|
||**_______**|______||
|||_||
|**Total funds carried forward**|**(6,016)**||16,8|
||||16|
|**Balance sheet**||||
|_At 31 August 2022_||||
||**2022**||202|
||||1|
||**£**||£|
|**Current assets**||||
|Debtors and prepayments (Note 5)|**1,441**||3,69|
||||4|
|Cash at bank and in hand (Note 6)|**9,811**||20,|
||||180|
||**_______**||_____|
||||__|
||**11,252**||23,|
||||874|
|**Creditors: amounts falling**||||
|**due within one year**|**(17,268)**||(7,05|
||||8)|
||**_______**||_____|
||||__|
|**Net assets**|**(6,016)**||16,|
||||816|
|**Funds of the charity**||||
|Unrestricted funds|**(6,016)**||16,|
||||816|
||**_______**||_____|
2
## **NEWQUAY PRE-SCHOOL**
## **Total funds**
__ **(6,016)** 16, 816
## **Signed on behalf of the trustees on 20 June 2023**
## _**Trustee – S Bunt**_
_**Treasurer – G Jones**_
## **Notes to the accounts**
## **Note 1 Basis of preparation**
## 1.1 Basis of accounting
These accounts have been prepared on the basis of historic cost in accordance with Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005) and with the Charities Act.
## **Note 2 Accounting policies**
This standard list of accounting policies has been applied by the charity.
## **Incoming resources**
## _Recognition of incoming resources_
These are included in the Statement of Financial Activities (SoFA) when:
- The charity becomes entitled to the resources;
- The trustees are virtually certain they will receive the resources; and
- • The monetary value can be measured with sufficient reliability.
3
## **NEWQUAY PRE-SCHOOL**
_Incoming resources with related expenditure_
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.
_Grants and donations_
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
## **Expenditure and Liabilities**
_Liability recognition_
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## **Notes to the accounts (continued)**
## **Note 3 Details of certain items of expenditure**
3.1 Fees for examination of the accounts
|**2022**
**£**
Independent examiner’s fees for reporting on the accounts
**600**
**Note 4 Paid employees**|2021
£
576|
|---|---|
|||
4.1 Staff costs
**2022**
4
## **NEWQUAY PRE-SCHOOL**
|||2021|
|---|---|---|
||**£**|£|
|
Gross wages|**353,522**|282,85|
|||4|
|Employer’s national insurance costs|**14,870**|8,8|
|||97|
||**_______**|______|
|||_|
||**368,392**|291,75|
|||1|
|4.2 The average number of full-time equivalent employees in the year|||
||was 27 (2021: 21)||
|**Note 5 Debtors and prepayments**
Other debtors
Prepayments
**Note 6 Cash at bank and in hand**
General Purposes Bank Account
Cash in hand|**2022**
2021
**£**
£
**-**
1,503
**1,441**
2,191
**_______**
_______
**1,441**
3,694
**2022**
2021
**£**
£
**9,811**
20,1
80
**-**
-
**______**
______
**9,811**
20,1
80|
|---|---|
## **Independent Examiner’s Report to the Trustees of Newquay Pre-School**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 August 2022.
5
## **NEWQUAY PRE-SCHOOL**
## **Responsibilities and basis of report**
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept as required by section 130 of the Act; or
- the accounts do not accord with the accounting records; or
- the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## _**David J Chapman BA FCA**_
Chapman Gain Chartered Accountants 4 Tregarne Terrace St Austell Cornwall PL25 4BE
_20 June 2023_
6