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2024-07-31-accounts

Charity number: 1177677

BUSY OTTERS PRESCHOOL

ANNUAL REPORT AND RECEIPT AND PAYMENT ACCOUNTS

YEAR ENDED 31 JULY 2024

BUSY OTTERS PRESCHOOL

CONTENTS FOR THE YEAR ENDED 31 JULY 2024

Page
Reference and administrative details 1
Trustees' report 2 - 3
Independent examiner's report 4
Receipt and payments 5
Statement of assets and liabilities 6

BUSY OTTERS PRESCHOOL

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 JULY 2024

Trustees

C West (Chair of Trustees) R Murdoch A Shaw (resigned 03 October 2024) S Burrows (appointed 01 April 2024) E Savage (appointed 01 April 2024) K Harland-Moore R Feeney

Charity registered number

1177677

Principal office

Busy Otters Preschool Longdogs Lane Ottery St.Mary Devon EX11 1HY

Accountants

Griffin Chartered Accountants Courtenay House Pynes Hill Exeter EX2 5AZ

Page 1

BUSY OTTERS PRESCHOOL

TRUSTEES REPORT FOR THE YEAR ENDED 31 JULY 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

Busy Otters Preschool is a charitable incorporated organisation governed by its constitution dated 23 March 2018.

Method of appointment or election of trustees

The trustees have the power to appoint new trustees and in the event of a new appointment, appropriate training and induction procedures are arranged. Appointments are completed at the annual general meeting.

OBJECTIVES AND ACTIVITIES

The charity’s key objectives are the development and education of children between the ages of 2- 4.

This is achieved by promoting their care and safety, supporting their education, and encouraging parental involvement.

Additionally, their health and wellbeing are also given importance, and services are provided to support them, their families, and carers.

ACHIEVEMENTS AND PERFORMANCE

During the year, the charity continued to provide education for children below compulsory school age. The preschool registers were full for a 3rd year in a row, with a waiting list for available spaces maintained.

The charity continued to support children from a wide range of backgrounds and provided additional support where needed.

The charity continued making improvements to the preschool and supporting the staff in providing an excellent environment for the children who attend the setting.

The charity undertook a number of bake sales and other fund raising events. All events received great feedback from the wider public and raised important funds for the charity to continue improving the services it offers.

Page 2

BUSY OTTERS PRESCHOOL

TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2024

FINANCIAL REVIEW

During the year, the charity received total income of £140,985 and had total costs of £172,296 giving a deficit of £31,311. The charity has healthy reserves and is therefore a going concern.

Reserves policy

The Charity has estimated that, in the event of a closure, the necessary redundancy and unavoidable expenses would equate to approximately £44,000 which forms the Charity’s reserves policy. As at 31 July 2024, the Charity held total cash funds of £82,367 and therefore has sufficient reserves to satisfy its ongoing obligations.

The report was approved by the trustees on 23/04/2025 and signed on its behalf by:

C West

Chair of Trustees

Page 3

BUSY OTTERS PRESCHOOL

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 JULY 2024

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BUSY OTTERS PRESCHOOL.

I report to the charity trustees on my examination of the accounts of the charity for the period ended 31 July 2024 which are set out on pages 5 and 6.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity's 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 charity's accounts carried out under section 145 of the Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under scetion 145(5)(b) of the Act.

INDEPENDENT EXAMINER'S STATEMENT

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:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records ; or

  3. 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.

Signed: Dated: 24/4/25

Laura Waycott FCA Griffin Chartered Accountants Courtenay House Pynes Hill Exeter EX2 5AZ

Page 4

BUSY OTTERS PRESCHOOL

RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 JULY 2024

Receipts
Fees- Parent and Council
Fundrasing
Interest
Grant
TOTAL RECEIPTS
Payments
Wages
Consumables
Rent & Rates
Insurance
Book-keeping, phone, stationery
and other
Staff traning
Small equipment
Electricity
Water
Repairs and maintenance
TOTAL PAYMENTS
SURPLUS/(DEFICIT) FOR THE YEAR
Unrestricted
funds
2024
£
134,665
4,616
1,704
-
140,985
127,090
18,125
4,894
1,073
9,701
1,072
1,266
4,326
753
3,996
172,296
31,311
-
Restricted
funds
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
funds
2024
£
Total
funds
2023
£
134,665
148,298
4,616
3,148
1,704
783
-
500
140,985
152,729
127,090
112,110
18,125
10,099
4,894
3,936
1,073
1,024
9,701
5,986
1,072
827
1,266
8,559
4,326
3,999
753
888
3,996
4,243
172,296
151,671
31,311
-
1,058

Page 5

BUSY OTTERS PRESCHOOL

STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 JULY 2024

Cash funds
Bank Current account
Bank Deposit account
Bank Reserve account
Bank Fundrasing account
Cash in hand
TOTAL ASSETS
Unrestricted
funds
2024
£
31,110
32,888
18,286
6
77
82,367
Restricted
funds
2024
£
-
-
-
-
-
-
Total
funds
2024
£
31,110
32,888
18,286
6
77
82,367
Total
funds
2023
£
44,557
51,689
14,906
2,526
-
113,678

The accounts were approved by the Trustees on and signed on their 23/04/2025 behalf by:

C West Chair of Trustees

Page 6