**HIGHFIELD GRANGE PRE-SCHOOL CONTENTS FOR THE YEAR ENDING 2023** 

**_____________________________________________________________________________________** 

**HIGHFIELD GRANGE PRE-SCHOOL** 

## **TRUSTEES REPORT** 

**FOR YEAR ENDING 31[ST] MARCH 2023** 

**Charity number 1172681** 

1 



**HIGHFIELD GRANGE PRE-SCHOOL CONTENTS FOR THE YEAR ENDING 2023** 

## **_____________________________________________________________________________________** 

## **Trustees Report** 

The Trustees are pleased to present their report for the year ending 31[st] March 2023. 

## **Reference and administration details** 

Charity name: Highfield Grange Pre-school Charity registration number: 1172681 Address of Charity: The Highfield Centre Highfield Grange Avenue Marus Bridge Wigan WN3 6RS Trustees: G. Ramsdale (Chair) S. Grindle (Treasurer) G. Grindle (Secretary) Committee: John Clark K. Priestley W. Meehan K. Tickle B. Greenhalgh Pre-school Manager: S. Clark Independent examiner: P A Hull and Company 23 Ladies Lane Hindley Wigan WN2 2QA 

2 



**HIGHFIELD GRANGE PRE-SCHOOL CONTENTS FOR THE YEAR ENDING 2023** 

## **_____________________________________________________________________________________ Objectives and activities** 

The primary purpose of the Charity is to help children and young people with educational training by providing pre-school care for children age two to five years old for 5 days a week.  Session times vary from 3 to 6 hours a day with the children also having lunch. 

To enhance the development and education of children primarily under statutory age for school, by encouraging parents to understand and provide fir the needs of the children through local community groups.  Offering appropriate play and learning facilities and access to training courses together with the right of the parent to take responsibility for and to become involved in the activities of the preschool, ensuring that they offer opportunities for all children regardless of race, culture, religion, disability, means and background. Encouraging the study of the needs of such children and their families and promoting interest and recognition of such needs in the local areas. 

The Charity raises additional funds from the pubic to support the activities of the Charity but does not work with commercial participators. 

In planning the objectives of the Charity, the Trustees have reviewed the guidance provided by the Charity Commission. 

## **Achievements and performance** 

The committee has made a conscious effort to keep spending in line with the budget. We continue to receive funding from Wigan Council.  We have been able to carry on update our outdoor equipment as and when it is needed.  We have purchased a new wooden climbing frame and various bikes and exercise equipment to promote the children’s physical wellbeing. 

## **Financial review** 

We have continued to generate a good income from fees received but this year has been harder because in the current climate parents seem to be waiting for their child to receive government funding. This means that we were only running at full capacity from January 2023 instead of September 2022. 

Expenditure for the Charity is closely monitored. The main costs being wages and the rent of the rooms we hire for Douglas Valley Community who own the building. 

The Trustees consider the yearend financial position to be satisfactory and confirm that the Charity can continue to meet all known obligations. 

## **Structure, governance and management** 

Governing  document  Highfield Grange Pre-school Playgroup was established on 7[th] April 2017. Its constitution: the ‘Highfield Grange Pre-school Constitution Document April 2017 was registered with the Charity Commission (reg number 117268 on 21[st] April 2017. 

3 



**HIGHFIELD GRANGE PRE-SCHOOL CONTENTS FOR THE YEAR ENDING 2023** 

## **_____________________________________________________________________________________** 

## **Appointment and recruitment of Trustees** 

Trustees are appointed at the Annual General Meeting.  There must be a least three charity trustees.  If the number falls below the minimum, the remaining trustee or trustees may act only to call a meeting for the charily trustees or to appoint a new charity trustee. 

## **Trustees’ induction and training** 

All new Trustees will be provided with a Committee welcome pack which includes copies of: 

- The Charity’s constitution 

- The latest accounts of the charity 

- Code of conduct 

- Confidentiality Agreement 

and are encouraged to read the Charity Commission guidance notes CC3 –“the Essential Trustee, what you need to know, what you need to do” and PB3 – “Public benefit: Reporting”. 

In addition Trustees are given all updated information for the Charity Commission and other newsletters. 

## **Organisational structure** 

The trustees administer the Charity and meet regularly thought-out the year, during these meetings all charitable matter are discussed including fund raising, income structure ongoing performance and to approve forthcoming charitable expenditure. 

The Charity monitors performance against budgeted targets and reports annually at the Annual General Meeting where Trustees resignation and appointments are made in line with the necessary roles and requirements of the foreseeable future. 

## **Risk management** 

Management has reviewed any major risks to which the Charity may be exposed and have established appropriate systems and procedure have been established to mitigate the risks the Charity faces. Highfield Grange Pre-school benefits from a diligent and dedicated team of Trustees.  Costs are closely monitored to ensure the Charity operates within its means.  The Charity maintains a separate bank account to cover its reserves all of which minimise its exposure to risk. 

The Charity’s internal policies and procedures are reviewed by the manager of the Pre-school regularly and are in line with the EYFS statutory framework. 

4 



**HIGHFIELD GRANGE PRE-SCHOOL CONTENTS FOR THE YEAR ENDING 2023** 

**_____________________________________________________________________________________** 

## **Reserves policy** 

The Charity’s reserve policy is to maintain reserves at a level adequate to protect its ongoing work from significant fluctuations in service income.  This policy is reviewed annually.  The Charity aims to hold sufficient reserves to cover three months running costs. 

At the end of the year 31[st] March 2023 the charity has total reserves of £28,991 of which nil is restricted. The reserves of the Charity are therefore adequate and the Trustees consider that the Charity will continue as a going concern for the foreseeable future. 

## **Plans for future periods** 

It is the Trustees’ intention that the Charity will continue to provide services in line with the objectives and activities as noted in the financial statement. 

- We are forecasting that our income for the coming year will increase due to children on the waiting list due to start in January 2023. 

- The government have increased the funding for 3-4 years old’s and we have raised our session fees in line with funding. 

- We have been informed that as of 1[St] April 2023 that there will be an increase in rent and that this may increase again later in the year. 

- We were happy to receive a ‘good’ rating again in our Ofsted inspection in February and this will encourage all involved to go forward in the coming year and continue to give the children in our care the best start in their education. 

## **Trustees** 

The current Trustees are shown on page 2 including those who have served during the year and any appointments and resignation dates as required. 

## **Pubic Benefit** 

The Trustees have considered the Charity Commission’s guidance on pubic benefits.  They confirm that in planning and carrying out the Charity’s activities they have had regards to this guidance. 

## **Independent examiner reappointment** 

A resolution to appoint P A Hull & Company as independent examiner will be proposed at the next Annual General Meeting for the coming year. 

The Trustees’ annual report was approved on the 6[th] December 2022 and signed on behalf of the board of Trustees by: 

Gareth Grindle (secretary) Trustee 

5 



Company Registration No. 00000000 (England and Wales)
HIGHFIELD GRANGE PRE-SCHOOL
ANNUAL REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023

HIGHFIELD GRANGE PRE-SCHOOL
ANNUAL REPORT AND UNAUDITED ACCOUNTS
CONTENTS
Page
Company infomiation
Dir8Ctor5' report
Accountsnts. r8POrt
Incom8 St8t8￿nt
Statement of financial pM)sitiL
No18S to the 8ccounts
Detailed KKofit and k)ss acLxyJnt
10

HIGHFIELD GRANGE PRE-SCHOOL
COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023
Directors
Mrs Susan (￿ndle (TreaSu￿rI
Mrs Gillhgn Ramsdale (Chairl
Secretary
Mr Gareth Gn'ndle
Company Numbor
OOOCO)00 IEngland aThl Wales)
Rogl$t¢r•d Offl¢•
The Highfield Centre
Highfiekj GRrye Avenue
Wigan
WN3 6GH
Accountants
PAHull&Co
Beech Hous8
23 Ladies Lan
Hindley, Wigan
Lancashi
WN2 20A

HIGHFIELD GRANGE PRE-SCHOOL
(COMPANY NO: 00000000 ENGLAND AND WALES
DIRECTORS. REPORT
The directors yesent their ￿rK)rt and a¢￿UnIS forthe year 31 Marth 2023.
Dlre¢tors
The following directors h81d offic8 during Ihe whd8 of th8 pe￿￿1.
Mrs Susan Grindle ITreasurerl
Mrs Gillian Ramsdale Ichairl
statement of directors. responsibilities
Thè directors arè responsib￿ for preparing the reFx)rt and acctyJnts In acctharte wlh ap￿ICatIe law and regulations.
Company law requires the directots lo prepare a¢￿￿￿ts for each finartial year. Underthat law. the directots have eleeled to
prepar8 the accounts in accordance with Unit8d KiThJdom Generdlly Accepted Accounting Prdctice IUnit8d Kingdom Accounting
Standards and appliGqble18wI. Under company law the dir8Ctors must not 8pprov8 the accounts unless they are satisfiad that thgy
give a true and fair view of the state of affairs of the company ol the profit or loss of the company for that perKJd. In preparing
these accounts. th8 directors are reouire(l to..
- select suitablè accounbng polioes and thèn appty them ¢(￿s1$tentty.
make judgem8nls and 851irnat8S thal are reaSL￿abI8 and wwjenl..
- prepar8 the accounts on the going conc8m basi5 unl858 it i¥ inappropriate io presurne that tha cvmpany will continu8 in bu8in8SS.
The directors are responsibb for keeprrtJ adequate ac(ounlThJ reccffds Ihat are sUffic￿nI to show and explain the compan¥s
transactions and disclose with reasOna￿e a(turacy at any bm8 the finawal posilioTh of the o)mpany and enable them to ensure
that the accounts comply with the Companies Act 2(kn. They are also ￿sp￿sINe lor saleguaréing the assets ol the company and
hèncè for taking r88sOnab￿ stèps lor th8 ￿Vant10n d818d1￿ ol tra￿￿ and othar itt8gul8ritias.
Sm811 Company provlslons
This raport has beon pmpar8d in aeeord8nc8 with th8 sp8ts81 pww5￿)nS f•L4￿￿j to small ajmpaniès within Part 15 of th8
Cornpanie5 Act 2006.
Signed on behall ol the board of direetors
Mrs Susan Grindle {TreaSu￿rI
Director
Approved by the board on.. 6 08r£mber 2023

CHARTERED ACCOUNTANTS. REPORT TO THE BOARD OF DIRECTORS ON THE
PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF HIGHFIELD GRANGE
PRE-SCHOOL FOR THE YEAR ENDED 31 MARCH 2023
In order to assist you to fu￿11 your duts$ under the Ccrfnpanies Act 20(￿. we have p￿pared for your approval the a¢wunls of
HIGHFIELD GRANGE PRE.SCHOOL for Ihe year ended 31 March 2023 as set out on page$ 6- 9 from the o)mpanVs accx)unting
records and from inf(malion and explanatio1￿ you have given us.
As a pr8Cti&ng member firTn of the Institute of Chartered Accountanis in England and Wales {ICAEWI. we 8r8 sufy'ect to its ethir21
and other professional requirements whith a￿ detailed at Kaew_wmlmembershandbcx)k.
Our work ha5 been undertaken in accr*dar￿￿ wrth AAF 7116 as d8tai18d at ￿.(x)mIc0rnpllatK)n.
PAHull&Co
Chartered A¢(ounlants
Beech House
23 Ladies Lan8
Hind18y, Wigan
Lancashire
WN2 2QA
6 December 2023

HIGHFIELD GRANGE PRE-SCHOOL
INCOME STATEMENT
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Turnovèr
Cost of sales
119,798
187,7731
88,815
181,5001
Gro$$ profit
32.025
7.315
Adminislralive expenses
Olhef operating Income
124.2931
120,0861
500
Oparatlng profitlllo$$l
7,732
112,2711
Int8r8sl receivable and sirni￿r ino)me
Profitlllossl on ordlnary actlvStles b•for• taxatlon
7,733
112,2711
Tax on profivllossl on ordinary activrties
Proflullossl for tht fin*nclal y•*r
7,733
112,2711

HIGHFIELD GRANGE PRE-SCHOOL
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023
2023
2022
Notes
Flxèd assèts
Tangible assets
2.049
2,237
Current assats
Debtor5
Cash al bank and in hand
244
27,860
21,576
28,104
21,576
Credltors.. amounts falllng due wlthln on• year
11.1621
12,5551
Not ¢urr•nt ass¢t$
26,942
19,021
Not assets
28,991
21,258
Capltal and reservo8
Profit and loss account
28,991
21,258
Sharthold•r$' lund$
28,991
21,258
For the year endlng 31 March 2023 the company was enb.lled to exempbon from audit under seclion 477 01 the Companles Act
2006 rolgting to small companies. Tho members havè r8quired the company 10 obtain an audit in aceordancè with sèction 476
of th8 Cornpanies Act 2(M)6.
Th• tJir8ctors ackn￿￿g$ t￿1r r8sponsibiliti•s for COm￿￿ng with Iha rnquir8monts of th• Act with r8SPaCt to accounting racords
and the preparalon ol aecounls.
These accounts have been prepared in aco)rdance wlh the prowsKJns ￿pliCa￿e to CLJmpanies subj'ecl to the small companles,
regSme and in accordance ￿th the provL%ions of FRS 102 sec￿on IA. Small Entibes.
The financial ststements were approved by the Board of Directors and authorised for issue w 6 December 2023 and We￿ s￿ned
on Sts t)ehalf by
Mr5 Susan Grind18 ITr98sursrl
Director
Cornpany Registration No. 0000(KJOO

HIGHFIELD GRANGE PRE-SCHOOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023
1 Statutory information
HIGHFIELD GRANGE PRE-SCHOOL is a privats company, limited by shares, registered in England and Wal85, registration
number 00(KM)000. The regISte￿d office is The HIghfie￿ Centre. Highfield Grange Avenue. Wigan. WN3 6GH.
2 Compliance with accounting standards
Th8 accounts hav8 been prepared in 8crx)rd8nc8 th the provi&ons of FRS 102 S8dK)n 1A Small Entit188. Th8re w8r8 no
material departures from that stsndard.
3 Accountlng policles
Th8 prinopal 8ccwnting policies adopted in thè weparati￿ ol Ihe fin8naal 5tatern8nt5 ar8 S8t out b81ow 8nd h8ve r8rn8in8d
unchanged from th8 pr8ViOUS y8ar, and 8150 hav8 been con&518nlly applied within th8 sarn8 a¢￿)UntS.
Ba$1$ olprepar•tlon
The accounts have been prepared under Ihe historical cg* cr¥w8nlion a¥ mc*Jffied by th8 revaluation of c8rt8in fixed as8818.
Pre$ent•tlon currency
Th8 sccounls are presen18d in £ stérfiwJ.
T•nglble flxed assets •nd depre¢l•tk+n
Tangible a5se15 are includ8d al cost less depreciation and impainmnl. Dèpr8eiaii?n has bèèn provhyèd at thè following rat8$ In
order to write off th8 8S¥8ts over tsir gStirnat¢d u8rful li￿=
Fixlums & fittings
Cofflput8r equiprnènl
25% R8dutsrYJ Balanc8
25% Reduar¥J bslance
4 Tonglble flxed agsets
Flxtur•$ & Computer
fittlngs equlpmtnt
Totsl
Cost or valuatlon
At 1 April 2022
Additions
cost
1,709
435
At cost
2,992
4,701
435
At 31 March 2023
2,144
2,992
5,136
Depre¢l•tion
At 1 April 2022
Charge for the year
1,418
394
2,464
623
229
At 31 March 2023
1,275
1,812
3,087
Net book value
At 31 March 2023
869
1.180
2.049
At 31 March 2022
663
1,574
2,237
5 D•btor$
2023
2022
Amounts falling due within one year
Other debtors
244

HIGHFIELD GRANGE PRE-SCHOOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023
6 Creditors: amounts falling due within one year
2023
2022
Taxes and social security
other ¢￿ditorS
Accruals
359
464
892
1,199
803
1,162
2,555
7 Average number of employees
During thg year the average number of enWoyee$ was 712022.. 71.

HIGHFIELD GRANGE PRE-SCHOOL
DETAILED PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
This 5che(luie ¢Joes not form part of the staDJtory accounts.
2023
2022
Turnover
Sales
119.798
88.815
Cost of sales
Purchases
Direct labour
Oth8r direct Costs
5.113
80,801
1,859
5.522
74,694
1,284
87,773
81,500
Gross proflt
32,025
7,315
Admlnlstratlv• •xyns•s
P8nsions
Staff training and welfare
Travel and subsistence
Rent
Cleaning
T81ephone and fax
St81ion8ry and printing
Subscriptions
Insurance
Repairs and rnaintenanc
Depreclalion
Sundry expènsss
Accountancy fee5
Oth8r legal and professional
853
1,037
1,612
20
14,197
13,521
201
490
1,194
197
505
672
3,166
208
648
504
623
703
45
1,284
1,380
234
24,293
20,086
Other operatlng Incom•
Other operating income
500
Operatlng prollUllo##l
7,732
112,2711
Intore8t r•celvable
Interest receivable
Proflvllossl on ordlnary actlvltlos beforn taxatlon
7,733
112,2711
10-

Company Registration No. 00000000 (England and Wales)
HIGHFIELD GRANGE PRE-SCHOOL
ANNUAL REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023

HIGHFIELD GRANGE PRE-SCHOOL
ANNUAL REPORT AND UNAUDITED ACCOUNTS
CONTENTS
Page
Company infomiation
Dir8Ctor5' report
Accountsnts. r8POrt
Incom8 St8t8￿nt
Statement of financial pM)sitiL
No18S to the 8ccounts
Detailed KKofit and k)ss acLxyJnt
10

HIGHFIELD GRANGE PRE-SCHOOL
COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023
Directors
Mrs Susan (￿ndle (TreaSu￿rI
Mrs Gillhgn Ramsdale (Chairl
Secretary
Mr Gareth Gn'ndle
Company Numbor
OOOCO)00 IEngland aThl Wales)
Rogl$t¢r•d Offl¢•
The Highfield Centre
Highfiekj GRrye Avenue
Wigan
WN3 6GH
Accountants
PAHull&Co
Beech Hous8
23 Ladies Lan
Hindley, Wigan
Lancashi
WN2 20A

HIGHFIELD GRANGE PRE-SCHOOL
(COMPANY NO: 00000000 ENGLAND AND WALES
DIRECTORS. REPORT
The directors yesent their ￿rK)rt and a¢￿UnIS forthe year 31 Marth 2023.
Dlre¢tors
The following directors h81d offic8 during Ihe whd8 of th8 pe￿￿1.
Mrs Susan Grindle ITreasurerl
Mrs Gillian Ramsdale Ichairl
statement of directors. responsibilities
Thè directors arè responsib￿ for preparing the reFx)rt and acctyJnts In acctharte wlh ap￿ICatIe law and regulations.
Company law requires the directots lo prepare a¢￿￿￿ts for each finartial year. Underthat law. the directots have eleeled to
prepar8 the accounts in accordance with Unit8d KiThJdom Generdlly Accepted Accounting Prdctice IUnit8d Kingdom Accounting
Standards and appliGqble18wI. Under company law the dir8Ctors must not 8pprov8 the accounts unless they are satisfiad that thgy
give a true and fair view of the state of affairs of the company ol the profit or loss of the company for that perKJd. In preparing
these accounts. th8 directors are reouire(l to..
- select suitablè accounbng polioes and thèn appty them ¢(￿s1$tentty.
make judgem8nls and 851irnat8S thal are reaSL￿abI8 and wwjenl..
- prepar8 the accounts on the going conc8m basi5 unl858 it i¥ inappropriate io presurne that tha cvmpany will continu8 in bu8in8SS.
The directors are responsibb for keeprrtJ adequate ac(ounlThJ reccffds Ihat are sUffic￿nI to show and explain the compan¥s
transactions and disclose with reasOna￿e a(turacy at any bm8 the finawal posilioTh of the o)mpany and enable them to ensure
that the accounts comply with the Companies Act 2(kn. They are also ￿sp￿sINe lor saleguaréing the assets ol the company and
hèncè for taking r88sOnab￿ stèps lor th8 ￿Vant10n d818d1￿ ol tra￿￿ and othar itt8gul8ritias.
Sm811 Company provlslons
This raport has beon pmpar8d in aeeord8nc8 with th8 sp8ts81 pww5￿)nS f•L4￿￿j to small ajmpaniès within Part 15 of th8
Cornpanie5 Act 2006.
Signed on behall ol the board of direetors
Mrs Susan Grindle {TreaSu￿rI
Director
Approved by the board on.. 6 08r£mber 2023

CHARTERED ACCOUNTANTS. REPORT TO THE BOARD OF DIRECTORS ON THE
PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF HIGHFIELD GRANGE
PRE-SCHOOL FOR THE YEAR ENDED 31 MARCH 2023
In order to assist you to fu￿11 your duts$ under the Ccrfnpanies Act 20(￿. we have p￿pared for your approval the a¢wunls of
HIGHFIELD GRANGE PRE.SCHOOL for Ihe year ended 31 March 2023 as set out on page$ 6- 9 from the o)mpanVs accx)unting
records and from inf(malion and explanatio1￿ you have given us.
As a pr8Cti&ng member firTn of the Institute of Chartered Accountanis in England and Wales {ICAEWI. we 8r8 sufy'ect to its ethir21
and other professional requirements whith a￿ detailed at Kaew_wmlmembershandbcx)k.
Our work ha5 been undertaken in accr*dar￿￿ wrth AAF 7116 as d8tai18d at ￿.(x)mIc0rnpllatK)n.
PAHull&Co
Chartered A¢(ounlants
Beech House
23 Ladies Lan8
Hind18y, Wigan
Lancashire
WN2 2QA
6 December 2023

HIGHFIELD GRANGE PRE-SCHOOL
INCOME STATEMENT
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Turnovèr
Cost of sales
119,798
187,7731
88,815
181,5001
Gro$$ profit
32.025
7.315
Adminislralive expenses
Olhef operating Income
124.2931
120,0861
500
Oparatlng profitlllo$$l
7,732
112,2711
Int8r8sl receivable and sirni￿r ino)me
Profitlllossl on ordlnary actlvStles b•for• taxatlon
7,733
112,2711
Tax on profivllossl on ordinary activrties
Proflullossl for tht fin*nclal y•*r
7,733
112,2711

HIGHFIELD GRANGE PRE-SCHOOL
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023
2023
2022
Notes
Flxèd assèts
Tangible assets
2.049
2,237
Current assats
Debtor5
Cash al bank and in hand
244
27,860
21,576
28,104
21,576
Credltors.. amounts falllng due wlthln on• year
11.1621
12,5551
Not ¢urr•nt ass¢t$
26,942
19,021
Not assets
28,991
21,258
Capltal and reservo8
Profit and loss account
28,991
21,258
Sharthold•r$' lund$
28,991
21,258
For the year endlng 31 March 2023 the company was enb.lled to exempbon from audit under seclion 477 01 the Companles Act
2006 rolgting to small companies. Tho members havè r8quired the company 10 obtain an audit in aceordancè with sèction 476
of th8 Cornpanies Act 2(M)6.
Th• tJir8ctors ackn￿￿g$ t￿1r r8sponsibiliti•s for COm￿￿ng with Iha rnquir8monts of th• Act with r8SPaCt to accounting racords
and the preparalon ol aecounls.
These accounts have been prepared in aco)rdance wlh the prowsKJns ￿pliCa￿e to CLJmpanies subj'ecl to the small companles,
regSme and in accordance ￿th the provL%ions of FRS 102 sec￿on IA. Small Entibes.
The financial ststements were approved by the Board of Directors and authorised for issue w 6 December 2023 and We￿ s￿ned
on Sts t)ehalf by
Mr5 Susan Grind18 ITr98sursrl
Director
Cornpany Registration No. 0000(KJOO

HIGHFIELD GRANGE PRE-SCHOOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023
1 Statutory information
HIGHFIELD GRANGE PRE-SCHOOL is a privats company, limited by shares, registered in England and Wal85, registration
number 00(KM)000. The regISte￿d office is The HIghfie￿ Centre. Highfield Grange Avenue. Wigan. WN3 6GH.
2 Compliance with accounting standards
Th8 accounts hav8 been prepared in 8crx)rd8nc8 th the provi&ons of FRS 102 S8dK)n 1A Small Entit188. Th8re w8r8 no
material departures from that stsndard.
3 Accountlng policles
Th8 prinopal 8ccwnting policies adopted in thè weparati￿ ol Ihe fin8naal 5tatern8nt5 ar8 S8t out b81ow 8nd h8ve r8rn8in8d
unchanged from th8 pr8ViOUS y8ar, and 8150 hav8 been con&518nlly applied within th8 sarn8 a¢￿)UntS.
Ba$1$ olprepar•tlon
The accounts have been prepared under Ihe historical cg* cr¥w8nlion a¥ mc*Jffied by th8 revaluation of c8rt8in fixed as8818.
Pre$ent•tlon currency
Th8 sccounls are presen18d in £ stérfiwJ.
T•nglble flxed assets •nd depre¢l•tk+n
Tangible a5se15 are includ8d al cost less depreciation and impainmnl. Dèpr8eiaii?n has bèèn provhyèd at thè following rat8$ In
order to write off th8 8S¥8ts over tsir gStirnat¢d u8rful li￿=
Fixlums & fittings
Cofflput8r equiprnènl
25% R8dutsrYJ Balanc8
25% Reduar¥J bslance
4 Tonglble flxed agsets
Flxtur•$ & Computer
fittlngs equlpmtnt
Totsl
Cost or valuatlon
At 1 April 2022
Additions
cost
1,709
435
At cost
2,992
4,701
435
At 31 March 2023
2,144
2,992
5,136
Depre¢l•tion
At 1 April 2022
Charge for the year
1,418
394
2,464
623
229
At 31 March 2023
1,275
1,812
3,087
Net book value
At 31 March 2023
869
1.180
2.049
At 31 March 2022
663
1,574
2,237
5 D•btor$
2023
2022
Amounts falling due within one year
Other debtors
244

HIGHFIELD GRANGE PRE-SCHOOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2023
6 Creditors: amounts falling due within one year
2023
2022
Taxes and social security
other ¢￿ditorS
Accruals
359
464
892
1,199
803
1,162
2,555
7 Average number of employees
During thg year the average number of enWoyee$ was 712022.. 71.

HIGHFIELD GRANGE PRE-SCHOOL
DETAILED PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
This 5che(luie ¢Joes not form part of the staDJtory accounts.
2023
2022
Turnover
Sales
119.798
88.815
Cost of sales
Purchases
Direct labour
Oth8r direct Costs
5.113
80,801
1,859
5.522
74,694
1,284
87,773
81,500
Gross proflt
32,025
7,315
Admlnlstratlv• •xyns•s
P8nsions
Staff training and welfare
Travel and subsistence
Rent
Cleaning
T81ephone and fax
St81ion8ry and printing
Subscriptions
Insurance
Repairs and rnaintenanc
Depreclalion
Sundry expènsss
Accountancy fee5
Oth8r legal and professional
853
1,037
1,612
20
14,197
13,521
201
490
1,194
197
505
672
3,166
208
648
504
623
703
45
1,284
1,380
234
24,293
20,086
Other operatlng Incom•
Other operating income
500
Operatlng prollUllo##l
7,732
112,2711
Intore8t r•celvable
Interest receivable
Proflvllossl on ordlnary actlvltlos beforn taxatlon
7,733
112,2711
10-