2022-12-31-accounts - Roxwell Pre-School Ltd

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Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month Year From 01 01 2022 To 31 12 2022

Section A Reference and administration details

Charity name ROXWELL PRE-SCHOOL Other names charity is known by Registered charity number (if any) 1181652 Charity's principal address Memorial Hall, The Street Roxwell, Chelmsford Essex Postcode CM1 4PA

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
Mrs V Foster	Chair	01/01/22 to 31/12/22
Mrs H Bennett		01/01/22 to 01/01/22
Mrs J Pike		01/01/22 to 01/01/22
Mrs A Little		01/01/22 to 31/12/22
Mrs J Love		01/01/22 to 01/01/22
Mrs E Ingle		01/01/22 to 27/05/22
Mrs R Huxter		01/01/22 to 01/01/22
M Ingle		01/01/22 to 31/12/22
Mrs K Lake		01/01/22 to 31/12/22
Mrs N Kitteridge	Treasurer	16/02/22 to 31/12/22
Mrs K Johnson		01/01/22 to 31/12/22
Mrs N Anforth		16/02/22 to 30/04/22
Mrs Y Hector		16/02/22 to 31/12/22





Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name		Dates acted if not for whole year

Names and addresses of advisers (Optional information)

TAR

April 2009

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

(eg. trust deed, constitution)

Company Limited by Guarantee How the charity is constituted

(eg. trust, association, company)

Trustee selection methods

Elected by

(eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

policies and procedures adopted for the induction and training of trustees;
the charity’s organisational structure and any wider network with which the charity works;
relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

To enhance the development and education of children under statutory school age by offering appropriate play, education and care facilities, encouragement and involvement of parents.

TAR

April 2009

Providing early year’s childcare in accordance with the National standards and OFSTED guidelines to meet the needs of children through play.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

policy on grant making;
policy programme related investment;
contribution made by volunteers.

TAR

April 2009

Section D Achievements and performance

Maintain focus of individual children’s needs Summary of the main Monitor and maintain staff training achievements of the charity Maintain fundraising levels during the year Increase charity’s reserves Improved external advertising Improved parental feedback Improvement of facilities and equipment Maintain accurate financial systems Enhanced committee to staff communications

TAR

April 2009

Section E Financial review

To maintain sufficient reserves to cover the charity’s running costs for Brief statement of the three months. charity’s policy on reserves

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

the charity’s principal sources of funds (including any fundraising);
how expenditure has supported the key objectives of the charity;
investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

Section G Declaration

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

Signed on behalf of the charity’s trustees


ir,	N KITTERIDGE	V FOSTER
	TREASURER		CHAIR

TAR

April 2009

COMPANY REGISTRATION NUMBER: 07880637 CHARITY REGISTRATION NUMBER: 1181652

ROXWELL PRE SCHOOL LIMITED Company Limited by Guarantee Unaudited Financial Statements 31 December 2022

NEIL SMITH FCCA

Chartered Certified Accountant 27 Powers Hall End

Witham Essex CM8 2HE

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Financial Statements

Year ended 31 December 2022

	Page
Trustees' annual report (incorporating the director's report)	1
Independent examiner's report to the trustees	3
Statement of financial activities (including income and
expenditure account)	4
Statement of financial position	5
Notes to the financial statements	6
The following pages do not form part of the financial statements
Detailed statement of financial activities	13
Notes to the detailed statement of financial activities	14

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 2022

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2022.

Reference and administrative details

Registered charity name ROXWELL PRE SCHOOL LIMITED Charity registration number 1181652 Company registration number 07880637 Principal office and registered Office 14, Bentalls Centre office Colchester Road Heybridge Maldon Essex CM9 4GD

The trustees

Independent examiner

Mrs AJ Little Mrs J Love (Resigned 1 January 2022) Mrs J Pike (Resigned 1 January 2022) Mrs H Bennett (Resigned 1 January 2022) Mrs R Huxter (Resigned 1 January 2022) Mrs V Foster Mrs E Ingle (Resigned 27 May 2022) M Ingle Mrs S Newman (Resigned 31 December 2022) Mrs K Lake (Resigned 31 December 2022) Mrs K Johnson (Appointed 16 February 2022) (Served from 16 February 2022 to Mrs N Anforth 30 April 2022) Mrs Y Hector (Appointed 16 February 2022) Mrs N Kitteridge (Appointed 16 February 2022) Miss L Sexty (Appointed 23 February 2023) Neil Smith FCCA 27 Powers Hall End Witham Essex CM8 2HE

Structure, governance and management

The charity is structured as a company limited by guarantee and is governed by a constitution. The trustees are elected at the annual general meeting.

- 1 -

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2022

Objectives and activities

The objective of the charity is to enhance the development and education of children under statutory school age by offering appropriate play, educational and care facilities, encouragement and involvement of parents. To achieve this, the charity's main activity is to provide early years childcare in accordance with the national standards and OFSTED guidelines to meet the needs of children through play.

Achievements and performance

To maintain focus on an individual child's needs; to monitor and maintain staff training: to maintain fundraising levels; to maintain charity's reserves; improved facilities and equipment; improved external advertising; increased feedback from parents; to maintain accurate financial systems; enhanced committee to staff communications.

Financial review

To maintain sufficient reserves to cover the charity's running costs for three months.

Plans for future periods

To continue to improve the facilities and equipment, staff training and communications, parental feedback and fundraising activities.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 16 June 2023 and signed on behalf of the board of trustees by:

Mrs V Foster Trustee

Mrs N Kitteridge Trustee

- 2 -

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of ROXWELL PRE SCHOOL LIMITED

Year ended 31 December 2022

I report to the trustees on my examination of the financial statements of ROXWELL PRE SCHOOL LIMITED ('the charity') for the year ended 31 December 2022.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Neil Smith FCCA Independent Examiner

27 Powers Hall End Witham Essex CM8 2HE

16 June 2023

- 3 -

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 December 2022

		2022	2022	2021
		Unrestricted
		funds	Total funds	Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	5	48,699	48,699	48,332
Other trading activities	6	1,494	1,494	1,287
Investment income	7	21	21	4
Other income	8	–	–	1,809
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total income		50,214	50,214	51,432
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities	9,10	54,694	54,694	53,406
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total expenditure		54,694	54,694	53,406
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Net expenditure and net movement in funds		(4,480)	(4,480)	(1,974)
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward		50,394	50,394	52,368
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total funds carried forward		45,914 ৶৶৶৶৶৶৶৶	45,914 ৶৶৶৶৶৶৶৶	50,394 ৶৶৶৶৶৶৶৶

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 6 to 11 form part of these financial statements.

- 4 -

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Statement of Financial Position

31 December 2022

		2022		2021
	Note	£	£	£
Current assets
Debtors	14	–		1,122
Cash at bank and in hand		45,914		49,424
		ৄৄৄৄৄৄৄৄ		ৄৄৄৄৄৄৄৄ
		45,914		50,546
Creditors: amounts falling due within one year	15	–		152
		ৄৄৄৄৄৄৄৄ		ৄৄৄৄৄৄৄৄ
Net current assets			45,914	50,394
			ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total assets less current liabilities			45,914	50,394
			৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Funds of the charity
Unrestricted funds			45,914	50,394
			ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total charity funds	17		45,914 ৶৶৶৶৶৶৶৶	50,394 ৶৶৶৶৶৶৶৶

For the year ending 31 December 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 16 June 2023, and are signed on behalf of the board by:

Mrs V Foster Trustee

Mrs N Kitteridge Trustee

The notes on pages 6 to 11 form part of these financial statements.

- 5 -

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 December 2022

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Office 14, Bentalls Centre, Colchester Road, Heybridge, Maldon, Essex, CM9 4GD.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

- 6 -

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2022

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

- 7 -

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2022

3. Accounting policies (continued)

Financial instruments (continued)

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Limited by guarantee

The company is limited by guarantee as defined in the Articles of Association. Each members liability is limited to £1.

- 8 -

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2022

5. Donations and legacies

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Grants
	Funding from Essex County Council	33,776	33,776	34,020	34,020
	Subscriptions
	Fees charged	14,923	14,923	14,312	14,312
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
		48,699	48,699	48,332	48,332
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
6.	Other trading activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Fundraising events	1,494	1,494	1,287	1,287
		৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
7.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Bank interest receivable	21	21	4	4
		৶৶৶৶	৶৶৶৶	৶৶৶৶	৶৶৶৶
8.	Other income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Other income	–	–	1,809	1,809
		৶৶৶৶	৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
9.	Expenditure on charitable activities	by fund type
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Charitable activity	51,883	51,883	50,441	50,441
	Support costs	2,811	2,811	2,965	2,965
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
		54,694	54,694	53,406	53,406
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

- 9 -

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2022

10. Expenditure on charitable activities by activity type

	Activities
	undertaken		Total funds	Total fund
	directly Support costs		2022	2021
	£	£	£	£
Charitable activity	51,883	–	51,883	50,441
Governance costs	–	2,811	2,811	2,965
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	51,883	2,811	54,694	53,406
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

11. Independent examination fees

Fees payable to the independent examiner for: Independent examination of the financial statements

2022	2021
£	£
560	560
৶৶৶৶	৶৶৶৶

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as	The total staff costs and employee benefits for the reporting period are analysed as	follows:
	2022	2021
	£	£
Wages and salaries	40,749	38,781
Employer contributions to pension plans	1,830	1,830
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	42,579	40,611
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

The average head count of employees during the year was 3 (2021: 3). The average number of full-time equivalent employees during the year is analysed as follows:

	2022	2021
	No.	No.
Number of staff	3	3
	৶৶৶৶	৶৶৶৶

No employee received employee benefits of more than £60,000 during the year (2021: Nil).

13. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees

14. Debtors

	2022	2021
	£	£
Prepayments and accrued income	–	1,122
	৶৶৶৶	৶৶৶৶৶৶৶

- 10 -

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 December 2022

15. Creditors: amounts falling due within one year

----- Start of picture text -----
2022 2021
£ £
Other creditors – 152
৶৶৶৶ ৶৶৶৶
----- End of picture text -----

16. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,830 (2021: £1,830).

17. Analysis of charitable funds

Unrestricted funds

	At			At
1	January 202		31 December
	2	Income	Expenditure	2022
	£	£	£	£
General funds	50,394	50,214	(54,694)	45,914
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
	At			At
1	January 202		31 December
	1	Income	Expenditure	2021
	£	£	£	£
General funds	52,368	51,432	(53,406)	50,394
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Analysis of net assets between funds
			Unrestricted	Total Funds
			Funds	2022
			£	£
Current assets			45,914	45,914
			৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
			Unrestricted	Total Funds
			Funds	2021
			£	£
Current assets			50,394	50,394
			৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

18. Analysis of net assets between funds

- 11 -

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Management Information

Year ended 31 December 2022

The following pages do not form part of the financial statements.

- 12 -

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 December 2022

	2022	2021
	£	£
Income and endowments
Donations and legacies
Funding from Essex County Council	33,776	34,020
Fees charged	14,923	14,312
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	48,699	48,332
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Other trading activities
Fundraising events	1,494	1,287
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
Investment income
Bank interest receivable	21	4
	ৄৄৄৄ	ৄৄৄৄ
Other income
Other income	–	1,809
	ৄৄৄৄ	ৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total income	50,214	51,432
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities
Wages and salaries	40,749	38,781
Pension costs	1,830	1,830
Rent	7,364	6,235
Insurance	548	541
Other motor/travel costs	532	400
Legal and professional fees	2,913	2,965
Telephone	230	324
Other office costs	–	276
Staff training	158	369
Equipment & repairs	370	1,685
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	54,694	53,406
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Total expenditure	54,694	53,406
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Net expenditure	(4,480)	(1,974)
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

- 13 -

ROXWELL PRE SCHOOL LIMITED

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 December 2022

	2022	2021
	£	£
Expenditure on charitable activities
Charitable activity
*Activities undertaken directly*
Wages and salaries	40,749	38,781
Staff pension costs	1,830	1,830
Rent	7,364	6,235
Insurance	548	541
Motor and travel costs	532	400
Legal and professional fees	102	–
Telephone	230	324
Computer costs	–	276
Staff training	158	369
Equipment & repairs	370	1,685
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	51,883	50,441
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Governance costs
Accountancy fees	1,116	1,162
Refreshments	775	991
Miscellaneous	920	812
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
	2,811	2,965
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Expenditure on charitable activities	54,694	53,406
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

- 14 -

ROXWELL PRE SCHOOL LIMITED Company Llmlted by Gu•rante• Independent Examsno¥j R•port to th• Tru8t00• of ROXWELL PRE SCHOOL LIMITED Y•4r •nd•d 31 D•cemb•r 2022 I rewt to the trustees on my exammatKJn of the financial siatements of ROXWELL PRE SCHOOL LIMITED Ilhe charity'l lor Ihe year ended 31 Ikcernber 2022 Rosponslbllltles and bD81$ of rnport As the IN51ee5 of the cornpany land also rts dwxtors for the purrrt)58s of company Wl you a rewnsitde foT the preparatw of the rHn¢T81 $tstemtts in accordance wth lh8 reqUIrrnts of the Cunpanie$ Act 2[K llhe 2CXX Act'i. H8wn9 satP5fied rnyself that the sljnts the company are not requirtd to be auditèj under Part 16 of the 20C6 Act and are eligible for independent exatnInatn. I rert in respect of my examTnation ol charitys Ou as camed out uTrder section 145 of the Charitses Act 2011 I'the 2011 ACYI. In cartwng out my examination I have fOld the OireciK)n5 gwen by the Chanty Comrniss•Jn uThJer Sect 14515llbl of the 2011 Act Indep•ndent exomlnefs ststemtnt I ha¥e rnpted my examinalK)n. I ¢Lfin that no maiters have come to my attentth) in conneclm the exarninabon gNiThJ me cause to believe." accounth.ng 1Xds were not kept in respect of the charity as reqUId by secbon 386 of Ihè 20C6 Act". or the financk31 statements do not accNd with those records., or the financkql statements do not compty wth the ac¢ounb"ng tsquirements of section 396 of the 20l Act other than any requirement that the accounts give a 'true and fair view which is not a rnatter considered as part of an tndependent examination.. or the financial statements have not teen pPared in accordance the meth(xYs and pnnciples of the Statement ol Recomrnended Practice for accounting and reFK)rb"ng by chantses applicable to charities preparing their accounts in accordance with the Financial ReportiTh3 Standard applicable in the UK and Republ of Ireland IFRS 1021. I have no cortems and have come across no other matters in connecbon with the examination lo whh attention Shou be drawn in this rewrt in order to enab a proper understanding of the unts tts be reached. Neil Smth FCCA Independent Examiner 27 Powers Hall End Witham Essex CM8 2HE 16 June 2023