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2022-07-31-accounts

REGISTERED CHARITY NUMBER: 1186585

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2022 for CRUDWELL PRE-SCHOOL CIO

CRUDWELL PRE-SCHOOL

Contents of the Financial Statements for the Year Ended 31 July 2022

Page
Report of the Trustees 1 to 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 8
Detailed Statement of Financial Activities 9 to 10

CRUDWELL PRE-SCHOOL

Report of the Trustees for the Year Ended 31 July 2022

Nothing to report as CIO not complete

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1186585

Principal address

Village Hall Tetbury Lane Crudwell Malmesbury Wiltshire SN16 9HB

Trustees

Mrs Angie Stinchcombe Mr Benjamin John Mrs Catherine Harris Mrs Katie Haines

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Will adopt Pre-school Learning Alliance model CIO constitution for childcare Providers 2013

Recruitment and appointment of new trustees

Not moved over to CIO yet.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Page 1

CRUDWELL PRE-SCHOOL

Report of the Trustees

for the Year Ended 31 July 2022

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our mission is to offer an Outstanding level of care in Early Education and Childcare, with flexible hours and at affordable prices to all neighboring villages.

Significant activities

The aims of the Pre-school are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by; Offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability; Encouraging the study of the needs of such children and families and promoting public interest in and recognition of such needs in the local areas; Instigating and adhering to the statutory Framework for the Early Years Foundation Stage.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

None yet as CIO conversion has not yet happened.

FINANCIAL REVIEW

FINANCIAL REVIEW AND RESERVES Nil return as CIO not converted yet.

Approved by order of the board of trustees on 30[th] March 2022 and signed on its behalf by:

Mrs Angie Stinchcombe – Treasurer.

Page 2

CRUDWELL PRE-SCHOOL

Statement of Financial Activities for the Year Ended 31 July 2022

2022
Unrestricted
fund
Total
Notes
£
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income
0
Activities for generating funds
2
0
Investment income
3
0
Incoming resources from charitable activities
Pre School Activities
0
Total incoming resources
0
RESOURCES EXPENDED
Costs of generating funds
Fundraising trading: cost of goods sold and other
costs
0
Charitable activities
Pre School Activities
0
Governance costs
0
Total resources expended
0
NET INCOMING/(OUTGOING)
RESOURCES
0
RECONCILIATION OF FUNDS
Total funds brought forward
0
TOTAL FUNDS CARRIED FORWARD
0
2021
funds
£
0
0
0
0
0
0
0
0
0
0
0
0

The notes form part of these financial statements

Page 3

CRUDWELL PRE-SCHOOL

Balance Sheet At 31 July 2022

FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Prepayments and accrued income
Cash at bank
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
9
Unrestricted funds
0
0
0
0
TOTAL FUNDS
0
2022
Unrestricted
fund
Total
Notes
£
6
0
7
0
0
0
0
8
0
0
0
0
0
0
2021
funds
£
0
0
0
0
0
0

The notes form part of these financial statements

Page 4

CRUDWELL PRE-SCHOOL

Notes to the Financial Statements for the Year Ended 31 July 2022

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

Charitable activities represent the Pre-school fee income from parents, combined with funding from Wiltshrie County Council in respect of the Governments policy on free early education or childcare

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 25% on cost

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. ACTIVITIES FOR GENERATING FUNDS

2022
£
Fundraising events
0
3.
INVESTMENT INCOME
2022
£
Deposit account interest
0
2021
£
0
2021
£
0

Page 5

CRUDWELL PRE-SCHOOL

Notes to the Financial Statements - continued for the Year Ended 31 July 2022

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2022 nor for the year ended 31 July 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2022 nor for the year ended 31 July 2021.

5. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Pre School Staff
No employees received emoluments in excess of £60,000.
6.
TANGIBLE FIXED ASSETS
COST
At 1 August 2021
Additions
At 31 July 2022
DEPRECIATIONAt
1 August 2021
Charge for year
At 31 July 2022
NET BOOK VALUE
At 31 July 2020
At 31 July 2019
7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
2022
2021
£
£
0
0
0
0
0
0
2022
2021
0
0
Computer
equipment
£
0
0
0
2022
2021
£
£
0
0
0
0
0
0
0
0

Page 6

CRUDWELL PRE-SCHOOL

Notes to the Financial Statements - continued for the Year Ended 31 July 2022

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022
£
Trade creditors
0
Taxation and social security
0
Other creditors
0
0
2021
£
0
0
0
0

9. MOVEMENT IN FUNDS

Net
movement in
At 1.8.21 funds At 31.7.22
£ £ £
Unrestricted funds
General fund 0 0 0
TOTAL FUNDS 0 0 0
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 0 0 0
TOTAL FUNDS 0 0 0
Comparatives for movement in funds
Net
movement in
At 1.8.20 funds At 31.7.21
£ £ £
Unrestricted Funds
General fund 0 0 0
TOTAL FUNDS 0 0 0
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 0 0 0
TOTAL FUNDS 0 0 0

Page 7

Page 9

CRUDWELL PRE-SCHOOL

Notes to the Financial Statements - continued for the Year Ended 31 July 2022

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

At 1.8.20
Net
movement in
funds
At
£
£
Unrestricted funds
General fund
0
0
TOTAL FUNDS
0
0
31.7.22
£
0
0

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 0 0 0
TOTAL FUNDS 0 0 0

Page 8

CRUDWELL PRE-SCHOOL

Detailed Statement of Financial Activities for the Year Ended 31 July 2022

2022
£
INCOMING RESOURCES
Voluntary income
Donations
Activities for generating funds
Fundraising events
Investment income
Deposit account interest
Incoming resources from charitable activities
Wiltshire Council Funding
Attendance Fees
HMRC CJRS Grant
Total incoming resources
RESOURCES EXPENDED
Fundraising trading: cost of goods sold and other costs
Fund Raising Events Costs
Charitable activities
Wages
Pensions
Rent, Rates and water
Insurance and Subscriptions
Telephone
Advertising
Repairs and Maintenance
Trips and Visits
Motor and Travel Expenses
Child Entertainment
Equipment, stationary and post
Staff Training
Refreshments and Groceries
Computer equipment
Governance costs
Accountancy
Professional charges and subs
Support costs
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2021
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

This page does not form part of the statutory financial statements

Page 9

CRUDWELL PRE-SCHOOL

Detailed Statement of Financial Activities for the Year Ended 31 July 2022

Finance
Bank charges
Total resources expended
Net expenditure
2022
£
0
0
0
2021
£
0
0
0

This page does not form part of the statutory financial statements

Page 10