Registered chority number.1175289
Mothergoose Preschool
Report of the trustees,
and uriaudited financial statements
for the year ended
31 August 2021

Mothergoose Preschool
Unaudited Financial Statements
Year Ended 31 August 2021
Report of the Trustees
Independent Exominerfs Report
Statement of Flnanclol Activities
Balance Sheet
Notes to th8 occounts
Detailed Statement of Ilnonciol Activities
9-14
15

Mothergoose Preschool
Unaudited Financial Statements
Year Ended 31 August 2021
te
The trustees prasent their reFX)rt with tha financlol stotemants of the chority for the year
ended 31 Augvst 2021. The trustees have adopted the provlsions of th8 Statement of
Recommended Practice (SORP) 'Accounting and Reporting by Choritias. effectivg from
January 2015.
Reglstersd Chority number.
n75289
Wimpol8 Village Holl
Cambridge Road
Wlmpole
Royston
S68 5QE
Trustees..
Alllson Brennon (Chalr)
Georglna Standen (Cholr)
Sera Hagger (Secretary)
Shelley Coulmon (Treasurer)
DT Naoml Brown
Amelio Cobon Ginsberg
Edel O'sheo
Dorren Coxall
Indepondent Examlner.
Adrian Winter FCCA
Taylor & Co
Chart8red Certified Accountants
Tr8 Sycamores
43 Kneesworth Street
Roystory Hertrord$hire, SG8 SAB

Mothergoose Preschool
Unaudited Financial Statements
Year En¢Jed 31 Au8USt 2021
IAU
The charity is controlled by Its governing document, The CIO Constltution for childcare
prowders 2013. The trustees ara elected by the membership ot the AGM.
Mothergoose Preschool is ()dminlstered and manoged by the trustees most of the tTUStee$
are parents ond hove an aff iliotlon with the pr￿sChool. The Proschool are aGtwely seeknng
trustees with speclfic skills to contribute to the strategic plon being develop8d.
The objective ol Mothergoos6 is to is to enhonce the dev8loprnent and ¢duo)tion of
childrèn ond young people by ensuring that we adh8r6 to thè following:
promoting thoir core and safety,
PTomoting their education ond promoting par8ntal involvem8nL
promotlng thelT he0￿h ond wellboing;
providlng services to individuals holding membershlp of the CIO; and
furthering the aims of the prtrschool laorning alllonce.
The Preschool Is locoted in o village holl within South Cambrfdgeshire ond has an excellent
reputotion within the local community. The pr￿SChOol has successfully Increosed the
opening hours of the provlsion ond are continuing to increosè the hours in Ilne with the 30
hours lundlng availabilty. This will be monitored ond reviewed to ensure thot the increased
provision is sustainoble so that ¢)th8r famili88 con benefit from the excellént service the
preschool provlde&
Thè preschool is Ofstgd iegistered ond follows the EYFS guidonce. This ensures that oll
children und8r the age of fiv8 benefit from o safe secur6 and hoppy envlronmenl where
they con play and d8velop. The setting activew promotes tnese ideols ond therefore look
ot ways to enhance the chikl's time spent at the preschool.
The preschool maintoins excellent relationships witri the local primary school ond offer
oddltionol sessions for rislng fives to onguro that they are reody lor storting school.

Mothergoose Preschool
Unaudited Financial SLitements
Year Ended 31 Au8U5t 2021
tin
In corrying out these octivities tha trustees confirn adherence with the Chority
Commission's guidance on public beneflt octtvrtle&
COVID19 hos had a significant Impoct on the pre-school ond has therefore not 8nabled
trust8es to push forward on future plon& The Pr￿SchOol however hos monitored it's
ca8hflow position ond is comfortable that the pr*school is in o good position to continue
os o going concern during these uncertain time&
The PTeschool Is In need of skilled trust*s and professiowl support flnding skilled trustees
is difficult for a small Mlloge pre-school.
Th8 choll8nge lacing the preschool year on year Is to cover running costs In line with
Ofsted r8gulatlons whilst government funding remoins relatfvely low. Increose In woges
year on yeor hove had an impact on the running costs 0$ will th8 predictad Increase in
Inflotion for 2022
With an overall decrease Sn Birth-rote in the UK the sector is experfgnclng low numbers and
low occupancy rotes within $8tting&
This ItnoncKJl yeor th8 preschool mode o proflt ot £3A74 (202fr. £6,188).
Mothargoose reserves pollcy is In placo to protect relevant stakeholders in the unlikely
event that the scherne's income reduces, and the scheme is unoble to continue. Th
arnuun¢ nei(J res8rves nos tseen ogreed to bg Set at covering a minimum of one term
running costs and any odditlonol contr(Jctuolty obligated stoff cost&
The trustees have a duty to identfy ond review risks to wh￿h the chorty is exposed and to
ensure appropriate controls are in place to provide reosonoble assurance against traud
and error.
On 8ehalf ot the Board=
Allison Brennan (Choir)

Mothergoose Preschool
Unaudited Financial Statements
Year Ended 31 August 2021
Pr
We report on the accounts for the yeor ended 31 August 2021 set out on pages 7 to16.
The charity's trustees aTa responsible for the prgwration of the accounts.
The charity's trustees consider that on audit is not required for this yeor
(under Section 144(2)
of tho Charities Act 2011 (the 2011 Act)) and thot on independent exominotion Is requirgd.
examinè the occounts undèr Section145 of the 2011 Act
to follow the procedures laid down in the Generol Directions glven by the Charity
Commissiori (under Sectlon 145(5)(b) ol the 2011 Act),. ond
to gtato wh8ther particulor matters havo come to my ottentlon.
My examination wos corrled out In occordonco wlrh the geneiol Directions given by tho
Chority Commlssion. An exomination includ@s o review ol the accounting records kèpt by
the charity ond a comparison of the occounts presented with thos8 records. It olso Includes
considgrotion of any unusual items or disclosures in the account$ and seeking explonatlons
from you as trust88s concerning ony such motters. The proceduTes undertaken do not
provide all the evidence thot would bo required in an oudiL ond consequgntly no oplnion 18
given as to whether th8 occounts present a Iwe and foir view ' and the report 1$ limited to
those motters set out in the statements below.
Tho chority's gross income exceeded £25,000 and l om quoliliod to undertak8 the
examination by being a qualified member of the ASSOClOtion Certified Chartered
Ac¢ountonts (ACCA).
I have Completed my exominotlon. I conlirm thot no matter hos come to my ottention In
connection with the exomination (other thon thot disclosed below ') wlii¢h,gfves me cause
to believe that in, ony moteiial respect
th8 occovntiry records were not kept in accorckjncg wlth section 130 ot the
Chorities ACL or
th8 accounts did not occ(xd with the aCc￿nting records; or
51Page

Mothergoose Presc￿1
Unaudited Financial Statements
Year Ended 31 August 2021
the accounts did not compty with th8 OPPlicokJe requiremants conceming tho form
and content ot occounts sat out In the chorits.es (Accounts ond Reports) Regulotions
2008 other thon any r8quirem9nt that the accounts give a Iw8 ond foir. view which
is not a motter considered os port of on independent examinatlon
I have no materiol concerns and hove come aer¢)ss no other matters in connectlon wtth
the exominatlon to which ottention should bg drawn in thls raport in wder to anoble a
proper understanding ol the occounts to ba r8och8d.
Adrlon Winter FCCA
Taylor & Co
Chart8r$d Certilied Accountonts
The Sycomores
43 Knwworth Street
Royston
Herts
SG8 SAB
Oat

Mothergoose Preschool
Unaudited Financial Statements
Year Ended 31 Au8USt 2021
2021
Total
Funds
2020
Total
Funds
Unrestricted Restricted
Funds
Funds
Notes
Incoming resoufces
generoted funds
Donations
Actwlties for genarating funds
Job rgtention scheme
Total Incoming resourc8S
100
604
608
1212
150
48,730
608
49,488
1,568
50,413
50
48,126
48,176
51,981
ResourGe&ewudfid
Costs of generoting funds
Fundraising trading.. costs of
goods sold ond other ¢ost$
45298
716
4e,oH
45,793
Net incomingl(ChJtcoming)
r•sources
Z878
596
3,474
6,18B
43,881
3,474
37,473
8,188
Totol funds brou
ht forwofd
Funds Received in xaor
13
13
40215
1878
3,446
596
Totol lunds ¢orrlod forward
43,093
4042
47,135
43,861
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Mothergoose Preschool
Unaudited Flnancial Statements
Year Ended 31 Au8USt 2021
2021
Unrestrtctod Rostricted Total
Funds
Funds
Funds
2020
Total
Funds
Notes
Olfico
ment ond IT
Totol tixed assots
480
Trad8 Dgbtors
Pr@payment$
Cosh at bank and in hond
Total current ossets
3,811
908
42,561
47279
3BII
908
4,042 46,603
4,042
51221
8,583
44,178
51781
Qurtent.LlabIlltl£s
Credllors amounts due within one
rotol ossets less current liobilities
10
(4,666)
42.613
(4,666) (9,100)
4,042 46,655 43,563
Net assats
43.093
4,042
47,135
43,661
Unrestrict8d funds
Restricted funds
13
13
43.093
43,093
4P42
40,215
3,446
4,042
Total fund#
43.093
4.042
47,135
43,661

ergo
Unaudited Financial Statements
Year Ended 31 August 2021
th
l Basis of preparation
l.l Basis of accounting
These accounts have b08n Prepared under the historical cost convention with items
r&cognlsed ot cost or transactlon value unless otherwise stated in the relevant note(s) to
these accounts. They hove been prepare(I In accordonce with the Stotement ol
Rgcommended Practice- Accounting ond Reporting by Chorities, Financial Reporting
standard applicable in thè UK and Republi¢ ol Iveland (FRS 102) issued on16 July 2014 and
with thè Chorities Act 201I
Th8 charity constitutes a publlc benefit entty as deflned by FRS102
1.2 Going Concern
The trustees deem thè chorty to be o going concern for the next ￿1ve months and wll
continuo to monitor thi&
2 Accounting Policies
2.1 Recognition of income
All income is included within the Stcrtement of Finonciol ActNitles (SOFA) whon the charity is
legally entitled to the income and the arn￿nt can ba quontilied with rwsonable
accuracy.
Qrants ond d¢)nations are only included in the ScfA when the generol income racognition
criteria are met (5.10 to 5.12 FRS102 SORP).
Troding income is recognised ot polnt of sale for both donated and purchased goods.
Tha charity has the use ot o villoge holl in Wlmpole and are ¢hargeO a commerciol rent.
91Page

Mothergoose Presc￿01
Unaudited Financial Statements
Year Ended 31 August 2021
Accounting Policies (continued)
2.2 Expenditure and liabilities
LSabilities ore iecognised where rt is more likely than not that there is alggol or constructive
obligation committlng the charty to pay out resources and the omount of the obllgotion
can b& measured with ieosonable certainty.
Exp6nditure Is accounted for on on occruals basis and has been ¢Jossifled undar hgadlngs
that aggregate all cost related to the cotegory. Whgre costs cannot be dir8ctly ottrlbuted
to particular heodings, they hove been allocatod to activities on o basis consistent with the
use ol resourc8S.
2.3 Tangible fixed assets
Depreciot5on is provided at the followng annual rates in order to write off each osset over
its estlmoted useful Ille.
Furnlture and fittings
IT equipment
25% on cost
33% on cost
2.4 Taxation
The charity is exempt from tox on its charitoble activitie&
2.5 Fund accounting
Unrestricted funds can be used in accordance with the choritoble obj8Ctives at the
dlscretlon of thé trustegs.
Restricled funds con only b8 used lor r8stricted purposes wthin the objectives of the
charity. Restrictions arise when specified by th6 donor or when funds are raised for
portiGulor purF¥JS¢.
Further explanotion of th9 natur9 and purp)se of each fund is includod in the notes to the
flnancial stotements
2.6 Reserves Policy
Mother Goose Pre School reserves policy aims to keep designoted funds ot a level equol to
one ocademlc term of expenditure. The tnjstees continue to review the level ol r8serves
rèquirgd
IOIPage

Mothergoose Preschool
Unaudited Financial Statements
Year Ended 31 August 2021
3 Analysis of Income
2021
2020
Total
Total
Funds Funos
Unrestricted
funds
Restricted
income
funds
50
100
150
480
1.088
l568
Donations and Gifts
Grants
Total
100
150
50
604 36.390 42220
lQ,526 6,592
360
741
347
EYF 13rant
Invoicod Faes
Early Start club
Fundroising
oth9r
35,786
10.526
1.589
218
89
826
608
53
Int•r8st incom•
Total Incomg
48,176
1212 49,488 51,981
4 Analysis of expenditure
Unrestrictad
funds
Restrlcted
frJnds
021
2020
Wages
Direct Costs
Premises Costs
Su
ort Costs
37,998
2105
Z603
2,592
608 38,606 34.854
108
2213 1302
1603
5,181
592 3,456
Total
45298
16,014 45,793
IIIPage

Mothergoose Prexhool
Unaudited Finar)cial Statements
Year Ended 31 Au8USt 2021
5 Details of items of expenditure
2021
2020
Independent Exominefs Fee
280
280
6 Paid employees
6.1 Statt costs
2021
2020
Salaries and wa
es
38,606
34A71
Total stoff costs
38,806
34A71
6.2 Average headcount in the year
The overoge numbèr ot employees during the year wos as follows
2021
2020
Su
rtsto
7 Tangible Fixed Assets
Total
Offlco ond fT C08t
At 01 September 2020
Additions
At 31 August 2021
524
524
Deprgclatlon
At 01 Soptembor 2020
Chorgo for tha y￿r
At 31 August 2021
Net Book Voluo
At 01 September 2020
At 31 August 2021

Mothergoose Presc
00
Unaudited Financial Statements
Year Ended 31 August 2021
8 Debtors and prepayments
2021
3,8ll
908
4,719
2020
8,583
Trade Debtors
Prepa
ments
Total Debtors
8,583
9 Creditors and accruals
2021
3,712
402
430
122
4.666
2020
8,554
266
280
Oeferred Income
Trade Creditors
Accrual8
Olher credltors
Total creditors
9,100
10 Post Balance Sheet Events
The setting has seen a decreose in numbers for Saptember whlch has been
increasing over the term starting ot g and rising to16 for the January term.
11 Movement in funds
At 01.0920
Net movem&nt in funds
|At 31.08.20
Generol fund
40215
1878
43,093
General Restrlctod
Tesco
Z561
885
43,661
596
3,157
885
47,135
3,474

Mothergoose Preschool
Unaudited Financial Statements
Year Ended 31 Au8ilSt 2021
Movement in funds (continued)
Net movement in fund4 included in the above or6 as follow&
Incomlng resourcgs
Resourc8s
expended
Movement in lunds
Unr8Stricted funds
Restricted funds
48.176
I￿12
49,488
45298
716
2,878
598
3,474
46,014
12 Transactions with trustees and related parti8S
12.1 Trustees, renumeration ond benefits
Th8re w8re no trustees. rernunerotion or oth8r benefits for the year ended 31 August 2021.
(2020,. None).
12.2 Trustees. 8xpenses
During the financial year re-lmburseable expenses of £224 was paid to trustee&
(2020.. £274)
12.3 Transactions with related parties
Thère has been no r8laied paty transaction in the r8POrtlng peric*y (2020.. None).

Mothergoose Preschool
Unaudited Financial Statements
Year Ended 31 August 2021
fin
for
2021
202Q
150
1,568
Oonotions & Gronts
36290
10,526
l589
826
42A20
6,592
1,101
347
EYF Grant
Invoiced Fees
Fundraising
other
53
DeRosit Account interest
Total incomin
rèsources
51,981
49.488
Wages, Penslon4 PAY£
Casual Staff Costs
other Stoff Costs
38,309
34.4
293
l.X6
586
Direct costs
Fundraislng Costs
1890
723
Z603
374
269
1.700
374
3.481
Rent
Telephone and Internet
Cleaning & Mointenonce
&upport Costs
Computer Costs
Morketing ond Advertislng
stationery and Postogo
Insurance ond Professional Fees
Accountancy Setvices
stoll froining
Subscriptions
General Expenses
De r6clation
Total resources expended
1.467
13
276
228
861
323
52
234
90
70
288
46JJ14
45.793
3,474
6.188
Net income
151Page