## MOONBEAMS Pre-School Kingsley Road Community Hall, Kingsley Road Chippenham, Wiltshire, SN14 0AS Registered Charity no. 1174001 TRUSTEE’S REPORT YEAR END AUGUST 2024 Moonbeams Pre School CIO Kingsley Road Community Hall Chippenham Wiltshire SN14 0AS Charity Postal Address 28 Hamilton Drive Chippenham Wiltshire SN14 0XW OFSTED REGISTRATION NUMBER EY560346 TRUSTEES: Justine Elliott - Chairman Chelsie Parker Amber Roberts Anila Lobo Shelly Fuchs-Jones Karl Elliott Moonbeam Pre School is a charity run Pre School offering pre School care for 2 – 5yrs. We open 5 days during School term times on. We employ 5 staff. Alison Walker is the Manager and works with the staff and committee/ trustees to ensure we operate within the Government guidelines. We are OFSTED registered. We strive to provide children within a caring and safe environment, away from their families. We encourage learning through play with Peers and adult staff, in preparation for them starting Primary School. Every September we hold our AGM, where committee step down and the parents vote for new committee. Some committee will return to the committee for a 2[nd] term. All committee must be CBR checked before standing on the committee. We hold Termly Meetings with minutes being produced after. Any items from our Meeting agenda that need voting on are always held at the meeting. Committee get 1 vote. In the event of a tied Vote The Chairman will have the casting vote. None on the committee is paid it is completely voluntary. We are a small setting in North Wiltshire and do not have any links to any other groups or companies. We do not own any buildings. Wiltshire Council pay us Government funding for the children that qualify and this is used to pay staff and purchase daily needs. We also receive a Milk payment for children via a claim monthly. If children do not qualify for council grant or do hours over the grant amount, we invoice on a termly basis. Our fees are the lowest we can make them, allowing our service to be available for all families in the area. Our Year Runs from 1[st] September 2023 to 31[st] August 2024. End of year accounts are collated and sent for audit. We had no advisories for this year end accounts. We operate 3 bank accounts: Main, Fundraising and Business Reserve Account. Our Fundraising Money is only Money raised directly by the parents/ families of the children who attend. This money is spend directly on the children for trips, Christmas party and toys The Reserve account is saved money for covering anything we do not expect day to day . For example it will be used for staff payouts if we had to close. Our Main account is where council payments are placed and pay for staff wages, rent and daily resources. This report has been written By Justine Elliott- Chairman **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 2024 **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** My examination was carried out in accordance with general Directions given **examiner’s statement** 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 *) 1. 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 2. 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:** 10th October 2024 **IER** 1 **Name:** NICOLA HOOPER **Relevant professional** FMAAT **qualification(s) or body (if any): 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 **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 2024 **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** My examination was carried out in accordance with general Directions given **examiner’s statement** 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 *) 1. 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 2. 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:** 10th October 2024 **IER** 1 **Name:** NICOLA HOOPER **Relevant professional** FMAAT **qualification(s) or body (if any): 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