**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
**DEPRECIATION**At
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