Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ members of
Moonbeams Pre-school
On accounts for the year 31[st] August 2023 Charity no 1068848 ended (if any) Set out on pages 2
2 (remember to include the page numbers of additional sheets)
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. [The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of [named body]]. Delete [ ] if not applicable.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent In connection with my examination, no matter has come to my attention examiner's statement (other than that disclosed below *)
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
-
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
-
Please delete the words in the brackets if they do not apply.
Signed: Nicola Hooper
Date: 04[th] November 2023
IER
1
Name: NICOLA HOOPER
Relevant professional qualification(s) or body (if any):
FMAAT
Address: 21 CHERRY TREE CLOSE EXETER DEVON EX4 5AT
Section B Disclosure
Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.)
IER
2
Give here brief details of any items that the examiner wishes to disclose .
IER
3
Moonbeams Preschool
| Proft | and loss report | |||
|---|---|---|---|---|
| INCOME | EXPENDITURE | |||
| Funding | £ | 35,471.85 | Wages | £ 37,343.26 |
| Fees | £ | 8,059.06 | HMRC | £ 145.86 |
| Donations | £ | 339.00 | Equipment | £ - |
| Grants | £ | 500.00 | Snack | £ 165.35 |
| Milk | £ | 146.60 | Fundraising | £ 1,149.14 |
| Fundraising | £ | 958.63 | Trips | |
| Misc | £ | 25.80 | Training | £ 168.00 |
| Interest | £ | 30.28 | PLA/OFSTED | £ 2,062.91 |
| NEST | £ 766.11 | |||
| Expenses | £ - | |||
| Petty Cash | £ - | |||
| Resources | £ 301.88 | |||
| Misc | £ 1,322.33 | |||
| Total | £ | 45,531.22 | total | £ 43,424.84 |
| Proft/Loss | £ 2,106.38 |
26th August 2022 to 25th August 2023
| Balance sheet | ||||
|---|---|---|---|---|
| ACCOUNTS | Opening cash position | 10,110.76 | ||
| Proft/loss | £ 2,106.38 | |||
| Closing cash position | £ 12,217.14 | |||
| BANK | ||||
| Current | £ 6,605.09 | |||
| Savings | £ 5,037.57 | |||
| Fundraising | £ 611.51 | |||
| TOTAL | £ 12,254.17 | |||
| NOTE | ||||
| £ 37.03 | THE TWO GREEN NUMBERS SHOULD BE THE SAM |
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ members of
Moonbeams Pre-school
On accounts for the year 31[st] August 2023 Charity no 1068848 ended (if any) Set out on pages 2
2 (remember to include the page numbers of additional sheets)
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. [The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of [named body]]. Delete [ ] if not applicable.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent In connection with my examination, no matter has come to my attention examiner's statement (other than that disclosed below *)
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
-
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
-
Please delete the words in the brackets if they do not apply.
Signed: Nicola Hooper
Date: 04[th] November 2023
IER
1
Name: NICOLA HOOPER
Relevant professional qualification(s) or body (if any):
FMAAT
Address: 21 CHERRY TREE CLOSE EXETER DEVON EX4 5AT
Section B Disclosure
Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material consistency between the accounts and the trustees’ annual report.)
IER
2
Give here brief details of any items that the examiner wishes to disclose .
IER
3