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2023-08-31-accounts

Trustees’ Annual Report for the period

From 1st September 2022 Period start date to 31[st] August 2023 Period end date

Charity name: Leafield Pre School

Charity registration number: 1177735

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 The charity works for the public beneft having
as its objectves the development and
educaton of children and young people by:

Promotng their care and safety

Promotng their educaton and
promotng parental
involvement

Promotng their health and well-being

Providing services to support them
and their families and carers

Providing services to individuals
holding membership of the CIO

Furthering the aims of the pre-
school learning alliance
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and
1.19
The main actvity of the charity is to deliver,
within our fully inclusive setng for 2-5-
year olds, the Early Years Foundaton
Stage. We do this by employing childcare
practtoners who undertake daily planning of
actvites to meet the needs and interests of the
children atending. We follow the guidance
ofered by the Pre-School Learning Alliance and
Oxfordshire County Council.
We provide high quality childcare for the
residents of Leafeld and surrounding villages.
As a charity we work to engage with the local
community through atending and hostng local
events.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 In setng our objectves and planning our
actvites the Trustees have considered the
Charity Commission’s public beneft guidance.

Additional information (optional)

You may choose to include further statements where relevant about:


SORP reference
Policy on grant making Para 1.38 N/A
Policy on social investment
including program related
investment
Para 1.38 N/A
Contribution made by
volunteers
Para 1.38 There are a number of parent
helpers/volunteers that have supported forest
school and ofsite trips this year.
Other N/A

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 Both the new manager and new deputy
manager promoted last academic year have
contnued to grow in their roles bringing more
controls, ideas and strategic thinking to the
setng. These along with the 3 other staf
members who are all now Level 3 qualifed are
helping take the setng from strength to
strength which is refected in the strong
numbers of children within the setng as well
as on the waitng list.
The management, supported by the trustees
have strong rigor in place meaning tme can be
spent thinking about developing the staf,
improving the environment for the children and
creatng a longer-term plan for the preschool
which includes the additon of a new cabin in
the following academic year if fundraising
permits.
The fnancial processes have contnued to go
from strength to strength with all bookkeeping
being done on a cloud applicaton this year
improving the governance and efciency for
staf and accountant.

Fundraising remains critical for the survival of the setting. The committee continues to put a lot of focus on this with another successful village wide sports challenge and a number of seasonal activities such as Wreath workshops. We have also been successful in grant applications that have supported several activities in preschool.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against
objectives set
Para 1.41 N/A
Performance of fundraising
activities against objectives
set
Para 1.41 N/A
Investment performance
against objectives
Para 1.41 N/A
Other N/A

Financial Review

Review of the charity’s
financial position at the end
of the period
Para 1.21 The Charity made a tny loss during this period
but this is mainly down to a large purchase of
a Interactve Board being purchased at the
beginning of the year from funds raised in the
previous fnancial year.
The closing balance of the current account
during this period was reasonable in the
current account at just under £3k.
Going forward the charity will contnue with
budgetng for a good closing balance before
the start of the academic year. A big focus this
year was around putng the holiday pay aside
each month for employees that is paid in a
lump at the end of the fnancial year.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 A separate reserves account is in place which
includes 2 pools of money:
1 – for the event of permanent closure
(including rent and statutory redundancy)
2 – for the event of a short-term closure
(including rent, salaries, etc)
In additon, a 10% bufer has been applied.
Amount of reserves held Para 1.22 Deposit Fundraising Account closing balance as
per statement of 31st August 2023 £13212.05
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 None
Additional information (optional)
You may choose to include further statements
where relevant about:
Additional information (optional)
You may choose to include further statements
where relevant about:
Additional information (optional)
You may choose to include further statements
where relevant about:
The charity’s principal
sources of funds (including
any fundraising)
Para 1.47 The charity has three sources of income:

Funding from Oxfordshire
County Council for children who
are enttled to funded sessions.

Private fees from parents
who children are not enttled to
funded sessions.

Fundraising – from grants and
events run by the preschool and
commitee such as sponsored
walks, rafes, cake sales at the
Christmas Concert and Sports Day.
N/A
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46 The cost-of-living crisis contnues to be a risk to
the session. We need to ensure that the setng
is both a) afordable to parents/carers and b)
managing costs tghtly whilst maintaining its
overall purpose.
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Pre-school Learning Alliance
Model CIO Consttuton for Childcare Providers
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 The charity trustees are appointed at the AGM
of the CIO to serve for a term of two successive
years and shall retre from ofce with efect
from the conclusion of the second AGM
following their appointment.
The members or the charity trustees may at
any tme decide to appoint a new charity
trustee, whether in place of a charity trustee
who has retred or been removed or as an
additonal charity trustee, provided that the
limit specifed is not exceeded (maximum of
twelve trustees). Trustees may be
reappointed.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees
Policies and procedures
adopted for the induction
and training of trustees
The charity trustees will make available to each
new charity trustee, on or before his or her
frst appointment:
(1) a copy of the consttuton and any
amendments made to it
Policies and procedures
adopted for the induction
and training of trustees
Para 1.51 The charity trustees will make available to each
new charity trustee, on or before his or her
frst appointment:
(1) a copy of the consttuton and any
amendments made to it
(2) a copy of the CIO’s latest trustees’ annual
report and statement of accounts
(3) a copy of the roles and responsibilites of
trustees as produced by the Charity
Commission including public beneft
requirements
(4) a copy of all preschool policies including
GDPR requirements
All, Neglect and FGM. They also complete DBS
Checks and OFSTED registraton.
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51 The Trustees and Commitee determine the
general policy of the preschool, lead the
fnancial management of the charity, support
the day-to-day management team and lead
fundraising actvites.
The preschool is managed in its day-to-day
actvites by the Manager who reports to the
Chair. The Manager is supported by
a Deputy Manager. There are
3 additonal Childcare Practtoners within their
team.
The Manager and Chair of Trustees oversee
recruitment of Childcare Practtoners.
Signifcant expenditure and major capital
projects are referred to the Trustees and
Commitee for prior approval.
Relationship with any related
parties
Para 1.51 Leafeld Primary School – most Pre-school
leavers will atend Leafeld Primary
School. We actvely foster a good working
relatonship with Leafeld Primary School
to enable smooth transitons for the
children moving up to the school.
Other N/A

Reference and Administrative details

Charityname Leafeld Pre School
Other name the charityuses N/A
Registered charitynumber 1177735
Charity’s principal address Leafeld Pre School
Play Group Room,
Leafeld Village
Hall, Lower End,
Leafeld,
OX29 9QJ

Names of the charity trustees who manage the charity

1
2
3
4
5
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee(if any)
Louise Kenny Chair Oct 21 topresent Commitee
Jo Rowles Trustee/Treasurer Oct 21 topresent Commitee
Megan Fowler Trustee June 22 topresent Commitee

– Corporate trustees names of the directors at the date the report was approved

Director name N/A

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for wholeyear
N/A

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) addresses of advisers (Optional information)
Type of
adviser
Name
Address
N/A
Name of chief executive or names of senior staff members (Optional information)
N/A

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A N/A

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above. Signed

on behalf of the charity’s trustees

Signature(s)

Full name(s) Louise Kenny Position (eg Chair Secretary, Chair, etc) Date 12/06/2023

Leafield Pre School Charity no. 1177735

Receipts and

Payments for the year

ending

31 August 2022

Leafeld Pre School

Contents

Accounts Restricted funds Bank Reconciliation Report

Leafeld Pre School Summary of Receipts and Payments Accounts for the year ending 31st August 2022

Receipts
Private/Voucher Fees
OCC funding
RESTRICTED - OCC EYPP fundingONLY
DAF Funding
OCC PPE
Winter Grant
Online fundraising
Easty Fundraising
Amazon Smile
Sponsored walk
Christmas Cards
Challenge Leafeld
Virgin Regular Donaton
Virgin One Of Donaton
Chirstmas Trail
Easter Trail
Gif Aid
Donaton
RESTRICTED Grant - Bartlet Taylor
RESTRICTED Grant - PYE
RESTRICTED Carwash Sensory
RESTRICTED Grant - Forest School
Sales
Bank Interest
HMRC
Refund
Donaton
Total income
Payments
RESTRICTED - OCC EYPP fundingONLY
Restricted OCC PPE grant
Restricted OCF S+V
Restricted LCGYM
DAF Funding
Restricted Carwash/Sensory
Restricted OCC Garden
Winter Grant
Wages
Training
Pension
Uniform
HMRC
Staf Gifs/Entertainment
Memberships / Registratons /
Rent
Phone LL / Mob / BB
Insurance
Teaching Resources
Teaching equipment
Statonary, postage
Snacks
Advertsing
Cleaning/Other Groceries
Computer/IT Equip/Ofce
Actvites
Repairs and Maintenance
Premesis Expenses
Professional Fees
Donaton
Total payments
Annual surplus/defcit
2021/22
Restricted
Unrestricted
-
17,363.28
-
49,518.83
840.00
-
-
-
-
-
615.00
-
-
-
-
45.94
-
94.29
-
-
-
17.50
-
897.24
-
73.20
-
571.94
-
-
-
-
-
284.19
-
826.79
500.00
-
-
-
-
-
550.00
-
-
580.00
-
9.39
-
-
-
-
-
483.50
2021/22
Restricted
Unrestricted
-
17,363.28
-
49,518.83
840.00
-
-
-
-
-
615.00
-
-
-
-
45.94
-
94.29
-
-
-
17.50
-
897.24
-
73.20
-
571.94
-
-
-
-
-
284.19
-
826.79
500.00
-
-
-
-
-
550.00
-
-
580.00
-
9.39
-
-
-
-
-
483.50
73,271.09
66,939.86
6,331.23
2020/21
Restricted
Unrestricted
-
13,704.68
-
43,825.97
231.00
-
693.00
-
50.00
-
765.00
-
-
169.96
-
-
-
-
-
150.00
-
35.50
-
888.29
-
473.97
-
250.00
-
146.86
-
246.32
-
703.27
-
66.00
1,000.00
-
1,000.00
-
100.00
-
-
-
-
-
-
1.57
-
5,695.48
-
50.00
-
-
2020/21
Restricted
Unrestricted
-
13,704.68
-
43,825.97
231.00
-
693.00
-
50.00
-
765.00
-
-
169.96
-
-
-
-
-
150.00
-
35.50
-
888.29
-
473.97
-
250.00
-
146.86
-
246.32
-
703.27
-
66.00
1,000.00
-
1,000.00
-
100.00
-
-
-
-
-
-
1.57
-
5,695.48
-
50.00
-
-
70,246.87
65,796.91
2,505.00
693.53
11.57
206.13
-
-
-
50.85
735.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
70,766.09
-
-
-
-
-
-
-
-
46,028.41
1,394.80
1,368.59
328.22
2,616.89
256.50
259.39
6,240.00
971.70
889.72
-
-
471.01
361.87
42.00
395.98
394.04
1,343.31
639.81
330.00
891.00
19.54
3,839.00
771.07
80.43
90.40
-
653.98
-
-
765.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
66,407.87
-
-
-
-
-
38.36
-
-
46,598.20
25.80
1,265.56
-
665.05
307.45
1,390.19
7,790.00
797.84
762.02
365.09
195.43
205.11
370.93
-
314.94
955.29
687.22
606.55
-
95.00
-
1,697.08 65,242.78 2,360.88 63,436.03
4,449.96
Receipts
&
Payments
Summary
Balance b/fwd @ 1st September 2021
Add total receipts
Deduct total payments
Balance as at 31st August 2022
Represented
by
Cash in hand
Nat West current a/c
Nat West fundraising a/c
Nat West reserves a/c
Total
23,815.95
73,271.09
66,939.86
30,147.18
33.43
8,389.85
8,630.09
13,093.81
30,147.18
19,365.99
70,246.87
65,796.91
23,815.95
34.42
3,229.79
7,255.93
13,295.81
23,815.95

Signed by

Date

Signed by

Date

Leafeld Pre School Summary of Receipts and Payments Accounts for the year ending 31st August 2022

Restricted Funds

EYPP
Date
01/09/2021
03/09/2021
07/10/2021
09/10/2021
12/11/2021
23/11/2021
24/11/2021
25/11/2021
25/11/2021
25/11/2021
26/11/2021
30/11/2021
08/12/2021
13/12/2021
14/02/2022
07/03/2022
28/03/2022
18/05/2022
20/05/2022
Early
Years
pupil
premium
Comment
In
Out
Opening balance
Payment
420.00
Amazon
2.86
TTS
111.00
OCC
420.00
Amazon
5.99
Amazon
85.08
Amazon
87.15
Amazon
13.99
Amazon
5.94
Amazon
9.94
Via expenses for JG
10.98
Via expenses for JG
2.00
Charlbury Garden Centre
5.00
Amazon
39.41
Amazon - via JC expenses
10.99
Farmer Gows
210.00
Amazon - Hockey
124.57
Amazon
8.49
Balance
-
139.46
280.54
277.68
166.68
586.68
580.69
495.61
408.46
422.45
428.39
418.45
407.47
405.47
400.47
361.06
350.07
140.07
15.50
7.01
OCC
Date
01/09/2021
08/03/2022
30/03/2022
859.93
713.46
Kitchen
Garden
Project
In
Out
Opening balance
16.88
33.97
7.01
Balance
92.24
75.36
41.39
PPE
Date
01/09/2021
23/09/2021
50.85
(Oxon.
C.C)
In
Out
Opening balance
11.57
41.39
Balance
11.57
-
11.57 -

OCF Small and Vital Cookery

Date
In
Out
01/09/2021 Opening balance
31/10/2021
20.48
31/12/2021
31.31
28/02/2022
54.19
30/04/2022
37.92
30/06/2022
58.44
31/08/2022
3.79
Balance
220.31
199.83
168.52
114.33
76.41
17.97
14.18
206.13 14.18

Winter grant

Date
In
Out
01/09/2021 Opening balance
22/10/2021
60.00
21/10/2021
15.00
22/10/2021
30.00
30/11/2021
90.00
13/12/2021
150.00
07/12/2021
50.00
07/12/2021
50.00
08/12/2021
50.00
16/02/2022
50.00
16/02/2022
25.00
04/04/2022
50.00
04/04/2022
100.00
25/05/2022
15.00
25/05/2022
15.00
26/05/2022
15.00
30/05/2022
45.00
07/07/2022
270.00
11/07/2022
90.00
11/07/2022
90.00
11/07/2022
90.00
Balance
-
60.00
45.00
15.00
105.00
255.00
205.00
155.00
105.00
55.00
30.00
-
20.00
-
120.00
-
135.00
-
150.00
-
165.00
-
120.00
150.00
60.00
-
30.00
-
120.00
615.00
**735.00 **
-
120.00
Bartlet
Taylor
Charitable
Trust
Date
01/09/2021 Opening balance
23/12/2021 Doris Field
Outside
table
In
Out
500.00
Balance
1,000.00
1,500.00
500.00 1,500.00

DAF Funding

Date
01/09/2021 Opening balance
In
Out
Balance
39.02
PYE
Date
02/07/2021 Opening balance
In
Out
39.02
Balance
1,000.00
Carwash
Sensory
Date
05/10/2020 Opening balance
In
Out
1,000.00
Balance
61.64
61.64

Leafeld Pre School

Summary of Receipts and Payments Accounts for the year ending 31st August 2022

Natwest Current Account Bank Reconciliaton 01/09/21 - 31/08/2022 DR CR Balance b/f 3,229.79 Receipts 95,129.16 Payments 89,969.10 Sub total 98,358.95 89,969.10 8,389.85 Balance c/d Balance b/d 8,389.85 Closing balance from statement 8,389.85 correct as of 31/08/2022 Difference 0.00 Natwest Reserves Account Bank Reconciliaton (Fundraising) 01/09/21 - 31/08/2022 DR CR Balance b/f 7,255.93 Receipts 14,407.33 - Payments 13,033.17 Sub total 21,663.26 13,033.17 8,630.09 Balance c/d Balance b/d 8,630.09 Closing balance from statement 8,630.09 correct as of 31/08/2022 Difference

Natwest Reserves Account Bank Reconciliaton (Reserves) 01/09/21 - 31/08/2022

DR CR
Balance b/f 13,295.81
Receipts 2,158.65
Payments 2,360.65
Sub total 15,454.46 2,360.65
13,093.81 Balance c/d
Balance b/d 13,093.81
Closing balance from statement **13,093.81 ** correct as of 31/08/2022
Diference -

Pety Cash Account Reconciliaton 01/09/21 - 31/08/2022

DR CR
Balance b/f 34.42
Receipts -
Payments 0.99
Sub total 34.42 0.99
33.43 Balance c/d
Balance b/d 33.43
Closing balance from Tin 33.43 correct as of 31/08/2022
Diference -

LEAFIELD Pre School

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LEAFIELD Pre School

I report on the accounts of the Charity for the year ended 31 August 2022 which are set out on pages 1 & 2.

Respectve responsibilites of trustees and examiner.

The charity's trustees are responsible for the preparation of accounts. The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.

It is my responsibility to:

a) examine the accounts (under section 43(7)(b) of the Act)

c) to state whether particular matters have come to my attention.

Basis of independent examiner's report.

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence which would be required in an audit and consequently I do not express an audit opinion on the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements of a) to keep proper accounting records in accordance with section 41 of the

1993 Act.

and of b) to prepare accounts which accord with the accounting records and to comply with the requirements of the 1993 Act.

have not been met

David Cuthbertson. - ICPA Cert Acc (Open) Shilton Accounting Services Honeystone Cottage Ladburn Lane Shilton OX18 4AJ 14-Mar-23

Leafield Pre School Charity no. 1177735

Receipts and

Payments for the year

ending

31 August 2022

Leafeld Pre School

Contents

Accounts Restricted funds Bank Reconciliation Report

Leafeld Pre School Summary of Receipts and Payments Accounts for the year ending 31st August 2022

Receipts
Private/Voucher Fees
OCC funding
RESTRICTED - OCC EYPP fundingONLY
DAF Funding
OCC PPE
Winter Grant
Online fundraising
Easty Fundraising
Amazon Smile
Sponsored walk
Christmas Cards
Challenge Leafeld
Virgin Regular Donaton
Virgin One Of Donaton
Chirstmas Trail
Easter Trail
Gif Aid
Donaton
RESTRICTED Grant - Bartlet Taylor
RESTRICTED Grant - PYE
RESTRICTED Carwash Sensory
RESTRICTED Grant - Forest School
Sales
Bank Interest
HMRC
Refund
Donaton
Total income
Payments
RESTRICTED - OCC EYPP fundingONLY
Restricted OCC PPE grant
Restricted OCF S+V
Restricted LCGYM
DAF Funding
Restricted Carwash/Sensory
Restricted OCC Garden
Winter Grant
Wages
Training
Pension
Uniform
HMRC
Staf Gifs/Entertainment
Memberships / Registratons /
Rent
Phone LL / Mob / BB
Insurance
Teaching Resources
Teaching equipment
Statonary, postage
Snacks
Advertsing
Cleaning/Other Groceries
Computer/IT Equip/Ofce
Actvites
Repairs and Maintenance
Premesis Expenses
Professional Fees
Donaton
Total payments
Annual surplus/defcit
2021/22
Restricted
Unrestricted
-
17,363.28
-
49,518.83
840.00
-
-
-
-
-
615.00
-
-
-
-
45.94
-
94.29
-
-
-
17.50
-
897.24
-
73.20
-
571.94
-
-
-
-
-
284.19
-
826.79
500.00
-
-
-
-
-
550.00
-
-
580.00
-
9.39
-
-
-
-
-
483.50
2021/22
Restricted
Unrestricted
-
17,363.28
-
49,518.83
840.00
-
-
-
-
-
615.00
-
-
-
-
45.94
-
94.29
-
-
-
17.50
-
897.24
-
73.20
-
571.94
-
-
-
-
-
284.19
-
826.79
500.00
-
-
-
-
-
550.00
-
-
580.00
-
9.39
-
-
-
-
-
483.50
73,271.09
66,939.86
6,331.23
2020/21
Restricted
Unrestricted
-
13,704.68
-
43,825.97
231.00
-
693.00
-
50.00
-
765.00
-
-
169.96
-
-
-
-
-
150.00
-
35.50
-
888.29
-
473.97
-
250.00
-
146.86
-
246.32
-
703.27
-
66.00
1,000.00
-
1,000.00
-
100.00
-
-
-
-
-
-
1.57
-
5,695.48
-
50.00
-
-
2020/21
Restricted
Unrestricted
-
13,704.68
-
43,825.97
231.00
-
693.00
-
50.00
-
765.00
-
-
169.96
-
-
-
-
-
150.00
-
35.50
-
888.29
-
473.97
-
250.00
-
146.86
-
246.32
-
703.27
-
66.00
1,000.00
-
1,000.00
-
100.00
-
-
-
-
-
-
1.57
-
5,695.48
-
50.00
-
-
70,246.87
65,796.91
2,505.00
693.53
11.57
206.13
-
-
-
50.85
735.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
70,766.09
-
-
-
-
-
-
-
-
46,028.41
1,394.80
1,368.59
328.22
2,616.89
256.50
259.39
6,240.00
971.70
889.72
-
-
471.01
361.87
42.00
395.98
394.04
1,343.31
639.81
330.00
891.00
19.54
3,839.00
771.07
80.43
90.40
-
653.98
-
-
765.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
66,407.87
-
-
-
-
-
38.36
-
-
46,598.20
25.80
1,265.56
-
665.05
307.45
1,390.19
7,790.00
797.84
762.02
365.09
195.43
205.11
370.93
-
314.94
955.29
687.22
606.55
-
95.00
-
1,697.08 65,242.78 2,360.88 63,436.03
4,449.96
Receipts
&
Payments
Summary
Balance b/fwd @ 1st September 2021
Add total receipts
Deduct total payments
Balance as at 31st August 2022
Represented
by
Cash in hand
Nat West current a/c
Nat West fundraising a/c
Nat West reserves a/c
Total
23,815.95
73,271.09
66,939.86
30,147.18
33.43
8,389.85
8,630.09
13,093.81
30,147.18
19,365.99
70,246.87
65,796.91
23,815.95
34.42
3,229.79
7,255.93
13,295.81
23,815.95

Signed by

Date

Signed by

Date

Leafeld Pre School Summary of Receipts and Payments Accounts for the year ending 31st August 2022

Restricted Funds

EYPP
Date
01/09/2021
03/09/2021
07/10/2021
09/10/2021
12/11/2021
23/11/2021
24/11/2021
25/11/2021
25/11/2021
25/11/2021
26/11/2021
30/11/2021
08/12/2021
13/12/2021
14/02/2022
07/03/2022
28/03/2022
18/05/2022
20/05/2022
Early
Years
pupil
premium
Comment
In
Out
Opening balance
Payment
420.00
Amazon
2.86
TTS
111.00
OCC
420.00
Amazon
5.99
Amazon
85.08
Amazon
87.15
Amazon
13.99
Amazon
5.94
Amazon
9.94
Via expenses for JG
10.98
Via expenses for JG
2.00
Charlbury Garden Centre
5.00
Amazon
39.41
Amazon - via JC expenses
10.99
Farmer Gows
210.00
Amazon - Hockey
124.57
Amazon
8.49
Balance
-
139.46
280.54
277.68
166.68
586.68
580.69
495.61
408.46
422.45
428.39
418.45
407.47
405.47
400.47
361.06
350.07
140.07
15.50
7.01
OCC
Date
01/09/2021
08/03/2022
30/03/2022
859.93
713.46
Kitchen
Garden
Project
In
Out
Opening balance
16.88
33.97
7.01
Balance
92.24
75.36
41.39
PPE
Date
01/09/2021
23/09/2021
50.85
(Oxon.
C.C)
In
Out
Opening balance
11.57
41.39
Balance
11.57
-
11.57 -

OCF Small and Vital Cookery

Date
In
Out
01/09/2021 Opening balance
31/10/2021
20.48
31/12/2021
31.31
28/02/2022
54.19
30/04/2022
37.92
30/06/2022
58.44
31/08/2022
3.79
Balance
220.31
199.83
168.52
114.33
76.41
17.97
14.18
206.13 14.18

Winter grant

Date
In
Out
01/09/2021 Opening balance
22/10/2021
60.00
21/10/2021
15.00
22/10/2021
30.00
30/11/2021
90.00
13/12/2021
150.00
07/12/2021
50.00
07/12/2021
50.00
08/12/2021
50.00
16/02/2022
50.00
16/02/2022
25.00
04/04/2022
50.00
04/04/2022
100.00
25/05/2022
15.00
25/05/2022
15.00
26/05/2022
15.00
30/05/2022
45.00
07/07/2022
270.00
11/07/2022
90.00
11/07/2022
90.00
11/07/2022
90.00
Balance
-
60.00
45.00
15.00
105.00
255.00
205.00
155.00
105.00
55.00
30.00
-
20.00
-
120.00
-
135.00
-
150.00
-
165.00
-
120.00
150.00
60.00
-
30.00
-
120.00
615.00
**735.00 **
-
120.00
Bartlet
Taylor
Charitable
Trust
Date
01/09/2021 Opening balance
23/12/2021 Doris Field
Outside
table
In
Out
500.00
Balance
1,000.00
1,500.00
500.00 1,500.00

DAF Funding

Date
01/09/2021 Opening balance
In
Out
Balance
39.02
PYE
Date
02/07/2021 Opening balance
In
Out
39.02
Balance
1,000.00
Carwash
Sensory
Date
05/10/2020 Opening balance
In
Out
1,000.00
Balance
61.64
61.64

Leafeld Pre School

Summary of Receipts and Payments Accounts for the year ending 31st August 2022

Natwest Current Account Bank Reconciliaton 01/09/21 - 31/08/2022 DR CR Balance b/f 3,229.79 Receipts 95,129.16 Payments 89,969.10 Sub total 98,358.95 89,969.10 8,389.85 Balance c/d Balance b/d 8,389.85 Closing balance from statement 8,389.85 correct as of 31/08/2022 Difference 0.00 Natwest Reserves Account Bank Reconciliaton (Fundraising) 01/09/21 - 31/08/2022 DR CR Balance b/f 7,255.93 Receipts 14,407.33 - Payments 13,033.17 Sub total 21,663.26 13,033.17 8,630.09 Balance c/d Balance b/d 8,630.09 Closing balance from statement 8,630.09 correct as of 31/08/2022 Difference

Natwest Reserves Account Bank Reconciliaton (Reserves) 01/09/21 - 31/08/2022

DR CR
Balance b/f 13,295.81
Receipts 2,158.65
Payments 2,360.65
Sub total 15,454.46 2,360.65
13,093.81 Balance c/d
Balance b/d 13,093.81
Closing balance from statement **13,093.81 ** correct as of 31/08/2022
Diference -

Pety Cash Account Reconciliaton 01/09/21 - 31/08/2022

DR CR
Balance b/f 34.42
Receipts -
Payments 0.99
Sub total 34.42 0.99
33.43 Balance c/d
Balance b/d 33.43
Closing balance from Tin 33.43 correct as of 31/08/2022
Diference -

LEAFIELD Pre School

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LEAFIELD Pre School

I report on the accounts of the Charity for the year ended 31 August 2022 which are set out on pages 1 & 2.

Respectve responsibilites of trustees and examiner.

The charity's trustees are responsible for the preparation of accounts. The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.

It is my responsibility to:

a) examine the accounts (under section 43(7)(b) of the Act)

c) to state whether particular matters have come to my attention.

Basis of independent examiner's report.

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence which would be required in an audit and consequently I do not express an audit opinion on the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements of a) to keep proper accounting records in accordance with section 41 of the

1993 Act.

and of b) to prepare accounts which accord with the accounting records and to comply with the requirements of the 1993 Act.

have not been met

David Cuthbertson. - ICPA Cert Acc (Open) Shilton Accounting Services Honeystone Cottage Ladburn Lane Shilton OX18 4AJ 14-Mar-23

Leafield Pre School Charity no. 1177735 Receipts and Payments for the year ending 31 August 2023

Leafleld Pre School Contents Atcounis Restrkted fund5 Bank ReCo￿lI1at1Ofi Report

88 88 00000 r£

• ts) ry VJ I O ww rc rc

P4 f4 ¢ 4f D o)

Leafield Account5 2023 Restrirted Funds OCF Small and Vltal Cookt lance Id18 7.62 197 11 24 1599 2SIO 0110912022 14-Sep.22 0S-Oct-22 12-Oci-22 19-Ott-22 01-Nov.22 01-Nov.22 IS-NOV 22 22-Nov-22 29-Nov.22 ¢%.Oe£.22 12-DÈc-22 19.Dec.22 <￿-jan.25 16-Jan-2J 24-lan-23 31-Jan-23 C6-Feb-Z3 20-Feb-23 28-F￿￿23 28-Feb-23 06.Mar-23 2¢>Mai-23 27-Mar-23 18-Apr.23 24-Apr-23 02-May-13 OS-M3y.23 II>May-23 1S-May-23 22-May.23 22-May-23 05-Jun-23 C&Jun-23 12-Jun-23 14-Jurs-23 20-Jun-23 2tyJun-23 26-Jun-23 28-Jun-23 03-Jul-23 17-Jul-23 31.AuB-23 Openin8 balance Julle Garnagt- 8111 cleaninl Mea15 Julie GamaEe. ￿11 EXPpns￿ Meals Juli@ Gama8e- Bill EApense5 Mèals Julie GarnaBe. eill Expenses Mea15 Julie K Garna8e Expen￿ via OnllDe Pymi MNIS Lealield Shop. 8111 Tevm l MÈals Juli K Gamaqe ENpense5 Via OnlHbE Thmt Mea15 Julle Gamage Bill Expenses Meals Arnazon- Bill EMpen5es Meals Julie Gama8e. Blll Expenses Meals Julle Garna8e- 8111 EKpen5es Meals Leafield Shop- Bill Miscellaneou5 Meals Julie G3maee. Bill Expenses Meals Julie Gam38e. Olll Eiperb5e5 Meali Julie GamaBe- 8111 Expenses Meals Jylle Garna8e- Bill Expense5 Mea15 Jullt Gama8e- &ll Experbses Mea15 Julie Gama8e. 8111 Expenses Mtals Leafleld Shop- Blll Expen%e5 IAEals I Snack5 Julle Gam•8e- eiii ExpeTr5e5 Meals I Snack5 Julle Garna8e- Bill Expenses Meals 15Thacs Julle Gama8e- BUI Eypense5 M@alsl Snacks Julie Garnage. elll ExpeTrses Meals I Snacks Julie Gama8e- Bill Expenses Meals Isfiacks Julie GJma8e. Bill Expenses Meals I Snacks Julie Gamè8e- &ll Expense5 Mea151 Snacks Donalltsfi Julie GamaBe- Bill Expenses Meals I Snacks Julle Gama8e- Bill Expenses Mea151 Snics Julie Gamaie- &ll Eipense5 Meals I Sna¢ks Morw150ns- bill snacs Mea151 Snacls Jodie Clatworthy. BIN Expenses Meo15 ISnK Miiirield donation Julie GamaBE . &ll Expenses Mea151 Snatks Leaneld 5hop- Blll Marth'23 Mea151 Snats Julle Gama8e- &'ll Eipenses Meals I Snacks Lucy Yates- &ll Expenses Meals I Snack5 Julie Gamage- Bill Eypenses Mea151 Snack5 Lucy Yate5- Bill Expenses Meals 15nicks Julle Garnage- 8111 EMpen5e5 Meals 15nack5 julie Gamaee- Bill Expenses Mea15 1 Snacks YIE adj 6.56 9.59 9.27 4.75 9 11 965 6.41 2.53 910 4063 4704 49.57 58.67 6825 72.30 78.15 85.55 405 585 740 14.39 io.io 7.12 io.io 110 04 117.16 127.26 13131 137.99 144 58 155.95 160.03 167.56 177 l3 184 81 115.19 107 39 ioi oi 9195 8937 8016 220 J6 214 14 20165 194.43 192 18 187 17 179 33 171 54 166 79 159.52 159 52 659 1137 7.53 9.57 9.21 140. 602 12.49 7.22 2.25 5.01 4.75 Charl Tru In Out Balahte i.(￿) (K) I,fth.00 2610912022 CharitEs Trust I,(tsi.c

Wlnter Balanc 60ts) 1411212022 2911212022 2310312023 2310312023 0310412023 2310512023 3010512023 Vourher Voucher Voucher Voucher Voucher Vcuchef Vouiher 30.0) 30 (KJ zio 210. 210 330.iKI 330.N* le f Charllable Tru% t￿tsIde tsble 0110912021 2311212021 OpÈnin8 balancÈ Doris Field i.(KKJ I,Sth) CK) 1.5W.00 SW (X) S•l•rtes 1910312023 1810412023 2710612023 0110812023 3010812023 2,B29.68 1.369.20 1,369.20 1.597 40 2.829.68 4.198.88 5.568.08 7.165 48 Paid throu8h 5alarlt5 7.165.48 7.165 48 7.165 48 School 0110912022 3111012022 0111112022 021111Z022 1811112022 1810112023 0110312023 1210612023 Openln8 Balan¢e Muddy Face5 Amazon Amaion Slan Sutti)n Newltts Afflazon Sian Suiion 550.oj 483 91 450.03 433.55 403.65 389 $6 349 57 329 $8 3388 1648 29.9) 14 (Y3 3999 1999 220 41 109.16

Leafleld Pre School Summa of Recei Accounts for the ts and Pa ear endln ments 31st Au ust 2013 Natwest Current Account Bank R￿On(l11atl0Tr O 22-31 2023 Balance bll 8.389.85 Rt<elpu 94123.43 Payments 99853.92 Sub total 102,513.28 99,853.92 Balan¢e 2.659.36 Balance bld 1.659.a6 Closlnl balance from ￿lleMnt Dlff•r•n¢e 2,659.36 (L￿e￿￿$￿J1rtwl02j Nalw Reser¥es Accounl Bank Recondllatlon Fundralsln oi 22-31 08 202 DR 8alan¢• bll 8.630.09 R•celpts 11502.19 Payments 6584.36 Sub total 20.132.28 6.$84.36 Balance 13.547.92 dd Balance bld 13547.92 CksSng balance from statem•ni DWftr*nce 13y7.92 (wrert05 rfJIAW202J

Natwest Reserves Account Bank Recondli•tlon Reserves oi 2Z-31 08 2023 OR Balance blf 13.093.81 Recelpts 118.24 Payments Sub tt)tsl 13.212.05 Balanc• 13.212.05 Balantt bld 13.112.05 Closlr48 balance from slat•m•nt Dlfferenc• 13,212.05 olJthWIOZJ Pett Cash Account Recondllatlon 01 22-31 2023 DR Balan￿ blf 33.43 Recelp P￿meThts Sub total 34.41 Balance 34.￿ Bala￿¢ bld 34.42 Clos1￿ ￿la￿e from Tbn DIff¢re￿• 54.41 r<*Tert￿rfj3l08lI0I3

LEAFIELD Pre School INDEPENDENT EXAMINEII'S REPORT TO THE TRUSTEES OF THE LEAFIELD PrE School I report on Ihe accounis ol ihe Charity lor Iheyear ended 31 Au#ust 2023 which orÈ S￿ out onpaRes1&2 Res rtlve re5 nslbllltle ol iruste and examlfter. The Ihorlty's irustee5 are re5W1n￿b￿lOf the preparatlon of accourtts. The tharity's trustees t0Tr51der that an audit is noi iequired fow Ihlsye•r lunder 5ectth 43121 ol Ihe chall1￿$ Aci 1993 lihe 1993 P4CtI and that an IndÈpendent examlnallon is needed. It is my resp0051bility to. l examinÈ ihe •cwuThts lur¥Jer 5eclion 4317Mbl ol the Artl bl to follow Ihe protedurÈs laid down in the 8nwal ￿"wer110￿5 Wven by the thèrlty commiss￿￿er$ lunder Sell￿n 4317llbS of the Acl cl to stste whelher p•rtlcul•r maiiershaby CO￿ to rny aitenlion Ind ndent examl My txamlfiaiion was cariied out in •¢¢ordance w6th the General OlreahJn5 byihe Ch•rtty Comml5510Ther5. An examination Includes o of the accounlifft8 r￿ordS kepi by the thailty and a iomparison of the 8ccouThl5 presented Wih those records. li also Includesconydwali ol •rty unusual Items or dlKlosures In the accounts. and 5eekbll8 explanation5 from yots as irusiees ¢oncernlnB any 5uth matters. The Pro￿vre$ undert4eh do not prowde •ll the eybdence whic would be iequlred In an audit •nd consequenlty I do not eye5s •ft •udii opIn￿￿ on the •¢counts. Ind• •xamlnerf statem• Im ¢onnertlon wlth my eumlNaiM. ￿ m•tter h3scome 10 my •ttniion'. il whi¢h 8i¥es me Teasonabltcause io bdieve thot ifi any maierièl respe(L the vequiitrnenis 91 al to keep proper accoun1M￿ records in accordance with 5ectsOn 4k ol Ihe 1993 Art. •nd ol bl lo prepaie ac¢oun15vihich acc￿￿ wilh the attounirt records and to rnply viilh the iegulrernents of ihe 1993 Ad. ha¥e not been rnel 21 to which. ¢Th myoplnlon. atiention should be dr4wn lft order to efable a propef uTrder5tandine of ihe actounts 10 be reach Davld Cu¢hbertson - ICPACert Acc IOFnl 5hilton Accountinuservices Honey5tonÈ Cottale Ladburn Lane 5hilton OX18 4A1

Leafield Pre School Charity no. 1177735 Receipts and Payments for the year ending 31 August 2023

Leafleld Pre School Contents Atcounis Restrkted fund5 Bank ReCo￿lI1at1Ofi Report

88 88 00000 r£

• ts) ry VJ I O ww rc rc

P4 f4 ¢ 4f D o)

Leafield Account5 2023 Restrirted Funds OCF Small and Vltal Cookt lance Id18 7.62 197 11 24 1599 2SIO 0110912022 14-Sep.22 0S-Oct-22 12-Oci-22 19-Ott-22 01-Nov.22 01-Nov.22 IS-NOV 22 22-Nov-22 29-Nov.22 ¢%.Oe£.22 12-DÈc-22 19.Dec.22 <￿-jan.25 16-Jan-2J 24-lan-23 31-Jan-23 C6-Feb-Z3 20-Feb-23 28-F￿￿23 28-Feb-23 06.Mar-23 2¢>Mai-23 27-Mar-23 18-Apr.23 24-Apr-23 02-May-13 OS-M3y.23 II>May-23 1S-May-23 22-May.23 22-May-23 05-Jun-23 C&Jun-23 12-Jun-23 14-Jurs-23 20-Jun-23 2tyJun-23 26-Jun-23 28-Jun-23 03-Jul-23 17-Jul-23 31.AuB-23 Openin8 balance Julle Garnagt- 8111 cleaninl Mea15 Julie GamaEe. ￿11 EXPpns￿ Meals Juli@ Gama8e- Bill EApense5 Mèals Julie GarnaBe. eill Expenses Mea15 Julie K Garna8e Expen￿ via OnllDe Pymi MNIS Lealield Shop. 8111 Tevm l MÈals Juli K Gamaqe ENpense5 Via OnlHbE Thmt Mea15 Julle Gamage Bill Expenses Meals Arnazon- Bill EMpen5es Meals Julie Gama8e. Blll Expenses Meals Julle Garna8e- 8111 EKpen5es Meals Leafield Shop- Bill Miscellaneou5 Meals Julie G3maee. Bill Expenses Meals Julie Gam38e. Olll Eiperb5e5 Meali Julie GamaBe- 8111 Expenses Meals Jylle Garna8e- Bill Expense5 Mea15 Jullt Gama8e- &ll Experbses Mea15 Julie Gama8e. 8111 Expenses Mtals Leafleld Shop- Blll Expen%e5 IAEals I Snack5 Julle Gam•8e- eiii ExpeTr5e5 Meals I Snack5 Julle Garna8e- Bill Expenses Meals 15Thacs Julle Gama8e- BUI Eypense5 M@alsl Snacks Julie Garnage. elll ExpeTrses Meals I Snacks Julie Gama8e- Bill Expenses Meals Isfiacks Julie GJma8e. Bill Expenses Meals I Snacks Julie Gamè8e- &ll Expense5 Mea151 Snacks Donalltsfi Julie GamaBe- Bill Expenses Meals I Snacks Julle Gama8e- Bill Expenses Mea151 Snics Julie Gamaie- &ll Eipense5 Meals I Sna¢ks Morw150ns- bill snacs Mea151 Snacls Jodie Clatworthy. BIN Expenses Meo15 ISnK Miiirield donation Julie GamaBE . &ll Expenses Mea151 Snatks Leaneld 5hop- Blll Marth'23 Mea151 Snats Julle Gama8e- &'ll Eipenses Meals I Snacks Lucy Yates- &ll Expenses Meals I Snack5 Julie Gamage- Bill Eypenses Mea151 Snack5 Lucy Yate5- Bill Expenses Meals 15nicks Julle Garnage- 8111 EMpen5e5 Meals 15nack5 julie Gamaee- Bill Expenses Mea15 1 Snacks YIE adj 6.56 9.59 9.27 4.75 9 11 965 6.41 2.53 910 4063 4704 49.57 58.67 6825 72.30 78.15 85.55 405 585 740 14.39 io.io 7.12 io.io 110 04 117.16 127.26 13131 137.99 144 58 155.95 160.03 167.56 177 l3 184 81 115.19 107 39 ioi oi 9195 8937 8016 220 J6 214 14 20165 194.43 192 18 187 17 179 33 171 54 166 79 159.52 159 52 659 1137 7.53 9.57 9.21 140. 602 12.49 7.22 2.25 5.01 4.75 Charl Tru In Out Balahte i.(￿) (K) I,fth.00 2610912022 CharitEs Trust I,(tsi.c

Wlnter Balanc 60ts) 1411212022 2911212022 2310312023 2310312023 0310412023 2310512023 3010512023 Vourher Voucher Voucher Voucher Voucher Vcuchef Vouiher 30.0) 30 (KJ zio 210. 210 330.iKI 330.N* le f Charllable Tru% t￿tsIde tsble 0110912021 2311212021 OpÈnin8 balancÈ Doris Field i.(KKJ I,Sth) CK) 1.5W.00 SW (X) S•l•rtes 1910312023 1810412023 2710612023 0110812023 3010812023 2,B29.68 1.369.20 1,369.20 1.597 40 2.829.68 4.198.88 5.568.08 7.165 48 Paid throu8h 5alarlt5 7.165.48 7.165 48 7.165 48 School 0110912022 3111012022 0111112022 021111Z022 1811112022 1810112023 0110312023 1210612023 Openln8 Balan¢e Muddy Face5 Amazon Amaion Slan Sutti)n Newltts Afflazon Sian Suiion 550.oj 483 91 450.03 433.55 403.65 389 $6 349 57 329 $8 3388 1648 29.9) 14 (Y3 3999 1999 220 41 109.16

Leafleld Pre School Summa of Recei Accounts for the ts and Pa ear endln ments 31st Au ust 2013 Natwest Current Account Bank R￿On(l11atl0Tr O 22-31 2023 Balance bll 8.389.85 Rt<elpu 94123.43 Payments 99853.92 Sub total 102,513.28 99,853.92 Balan¢e 2.659.36 Balance bld 1.659.a6 Closlnl balance from ￿lleMnt Dlff•r•n¢e 2,659.36 (L￿e￿￿$￿J1rtwl02j Nalw Reser¥es Accounl Bank Recondllatlon Fundralsln oi 22-31 08 202 DR 8alan¢• bll 8.630.09 R•celpts 11502.19 Payments 6584.36 Sub total 20.132.28 6.$84.36 Balance 13.547.92 dd Balance bld 13547.92 CksSng balance from statem•ni DWftr*nce 13y7.92 (wrert05 rfJIAW202J

Natwest Reserves Account Bank Recondli•tlon Reserves oi 2Z-31 08 2023 OR Balance blf 13.093.81 Recelpts 118.24 Payments Sub tt)tsl 13.212.05 Balanc• 13.212.05 Balantt bld 13.112.05 Closlr48 balance from slat•m•nt Dlfferenc• 13,212.05 olJthWIOZJ Pett Cash Account Recondllatlon 01 22-31 2023 DR Balan￿ blf 33.43 Recelp P￿meThts Sub total 34.41 Balance 34.￿ Bala￿¢ bld 34.42 Clos1￿ ￿la￿e from Tbn DIff¢re￿• 54.41 r<*Tert￿rfj3l08lI0I3

LEAFIELD Pre School INDEPENDENT EXAMINEII'S REPORT TO THE TRUSTEES OF THE LEAFIELD PrE School I report on Ihe accounis ol ihe Charity lor Iheyear ended 31 Au#ust 2023 which orÈ S￿ out onpaRes1&2 Res rtlve re5 nslbllltle ol iruste and examlfter. The Ihorlty's irustee5 are re5W1n￿b￿lOf the preparatlon of accourtts. The tharity's trustees t0Tr51der that an audit is noi iequired fow Ihlsye•r lunder 5ectth 43121 ol Ihe chall1￿$ Aci 1993 lihe 1993 P4CtI and that an IndÈpendent examlnallon is needed. It is my resp0051bility to. l examinÈ ihe •cwuThts lur¥Jer 5eclion 4317Mbl ol the Artl bl to follow Ihe protedurÈs laid down in the 8nwal ￿"wer110￿5 Wven by the thèrlty commiss￿￿er$ lunder Sell￿n 4317llbS of the Acl cl to stste whelher p•rtlcul•r maiiershaby CO￿ to rny aitenlion Ind ndent examl My txamlfiaiion was cariied out in •¢¢ordance w6th the General OlreahJn5 byihe Ch•rtty Comml5510Ther5. An examination Includes o of the accounlifft8 r￿ordS kepi by the thailty and a iomparison of the 8ccouThl5 presented Wih those records. li also Includesconydwali ol •rty unusual Items or dlKlosures In the accounts. and 5eekbll8 explanation5 from yots as irusiees ¢oncernlnB any 5uth matters. The Pro￿vre$ undert4eh do not prowde •ll the eybdence whic would be iequlred In an audit •nd consequenlty I do not eye5s •ft •udii opIn￿￿ on the •¢counts. Ind• •xamlnerf statem• Im ¢onnertlon wlth my eumlNaiM. ￿ m•tter h3scome 10 my •ttniion'. il whi¢h 8i¥es me Teasonabltcause io bdieve thot ifi any maierièl respe(L the vequiitrnenis 91 al to keep proper accoun1M￿ records in accordance with 5ectsOn 4k ol Ihe 1993 Art. •nd ol bl lo prepaie ac¢oun15vihich acc￿￿ wilh the attounirt records and to rnply viilh the iegulrernents of ihe 1993 Ad. ha¥e not been rnel 21 to which. ¢Th myoplnlon. atiention should be dr4wn lft order to efable a propef uTrder5tandine of ihe actounts 10 be reach Davld Cu¢hbertson - ICPACert Acc IOFnl 5hilton Accountinuservices Honey5tonÈ Cottale Ladburn Lane 5hilton OX18 4A1