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JEYI pue ITTOZ J)V 5aWEID aYIJO *kT JaSKJnl JeaA JOJ ￿)inb￿ wu i w.pne ue Jawsuo) sa3￿rl4 s,uOue￿UP9Jo a4L"swnoTh awjo UOUEJedaJd a￿j01 mFuod*J OA smsnji s,uoNes!ue8Jo a "L OJ 9 s?3Ed uo Jno Etoz n8nv WE papua JeaA auiJo4 swnoJ)paw w POWlS-aJd su1￿ I•w4 Jo sjaqwaw 15awnJi ￿￿oda¥ SINnOJ)V 3HI NO IIIOd3¥ S¥3NIVIIVXI IN3aN3d3aNI IOOH)S.3¥d S￿o￿A￿lSN1m WINSLEIACORNS PRE.SCHOOL TRUSTEES REPORT FOR THE YEAR ENDED 31ST AUGusf 2023 This registration wa5 set up in preparation forthe ConN￿l0￿ of the charity called Winslry Acorns Pr￿School l¢hartty number: 10298271 to a Charttable Inc¢Yporated Organisation, a 00. Thetransferto a ao took place on 31°January 2023 so there no income or ewditure to record for the year ended 31 August 2022. The assets and fuftds that were trJnsferred oft 31"January 2023 from winS￿A¢0m$ Pre-sthool charity are listed In note 11. The Statement of Flnanclal Aaivitses tr the yearended 31° August 2023 Indudes the in￿rne and expendlture of this tharity from 1° February 2023 to 31° Au8USt 2023. We are a small ¢ommittee run village w&thool In a rural communlty In WIltshl￿ and ha￿ our own purpose built buildin8on the primary schryA site. We offer care and learnlng for children ages 2-5 years during sd￿1 term tlme. and nornHI school hours. We accept the 15 hours funding and 30 hours (income dependent) bjnding offered by the government, for those children over three years and also the two year old fiJrbdin& w*￿e provtded. We have a warm. wdcomin8 environment with stimulating and varied actNitie5 for all the children and we particularty have an extensive Ri5in8 5.5 pro8ramme for those thildren who are starting * the l¢xal primary 5th001. Our links With the school are stron& howeverwe are open to all children r¥drdless of which primary sthool they will attend. We hope to develop our relationships further with the surroundir* ￿lMary sth0015 ower the next couple of year5. Our stsff to chlldren ratlo is hlts, wlth the majority of our stsff qualified to at least NVQ3 in Early Years. All stsff undertake regular tralnlng courses to er￿re their training is up to date. and of course they are all DBS deared. All of them have children and some have grandchiklren of thetr own. Over the last couple of years we have become a Makaton Frfendty settSng and we do everythingwe possibty can to help those children who have speoal need5. Ourfees are kept as low as posgble. We do not opeFate to make subthntial profft and as muth rnOn￿ as possible is ploughed back into extra enhancanent and eyperience for thiFdren. A small bvffer 15 kept for contingencies. We very much appreuate the supp￿1 thatour parents 8t¥e to the presth(x)l. despite difficult circumstances for many. t￿lT staff are dedic*ed in their roles to providingthe best care and learning en￿ronment for the chlldren and are thrilled to see eath child enter full time school education confldently. The Charitie5 Act 2011 requires the trustees to prepare finanoal statements for eath finanaal year whith give a true and fair view of the state of affairs of the tn￿ and of the surplu5 of the tn￿tfor that period. In preparinBthose financial statements the trustees are required to: 11 Sdect sultsble ac£ountlng pol￿ and appty them cortslstentty IS) Makejudgements and ￿rnateS that are r&isonable and prudent iiil Prepare financial statsments on the going concun basi5 unless it is inappropriate to presume that the trust will continue in exi%tence. The trustees are responsi1￿e for keepir* proper accounti1￿ records. which disdose with reasonable accuracy at any tlme the finandal postlion of the tntst. They are also responsible for safeguardlng thÈ a$5ets of the trust and hence for tsking reasonable Steps for the pmention and detectton of fraud and other irregularities. Approved by theTrustees on........... D3.10?....1.2ol gned on their behalf ￿TruStee.............. ..... Print Name.. Rebecca Strike WINXEY ACOIINS PRE.SCHOOL srATEMENT OF FINANCIALAcrivmES FOR THE YEAR ENDED 31ST AUGusf 2023 Fund5 Funds INCOMING RESOURCES Donations & Legaues Charitable Activitie5 A¢tivlties for Generating Funds Investrn￿t Income Other Inwming Resour Totsl Incomlryd R¢5(W 3b 61.924 61.924 785 785 3d 3e 93 93 62x12 RESOURCES EXPEIIDED Cost of Charttable Actlvitie5 Governance Costs Total Resour¢es Exp￿ded 77.159 77.159 4b 77J59 71J59 Net IncomellExpendltwe) (W571 Total Funds Brought Forward Funds transferred from Winsley Acoms Pre-schTr)I chartty reference 1029827 on 31-January 2023 44.850 Total Funds Carried Fon¥ 3Oh93 30WY Movements on all reserve5 and all recognlsed gains and1055es are shown al￿e. All of the organisation's operations were dassed as contiftllt￿. The notes on pages 8 to IS form part ofthese financial statements. WINSLEY ACORNS PRE-SCHOOL BALANCE SHEET AS AT 3111 AUGUST 2023 TOTAL 31 A￿st 2023 31 August 1022 Funds Funds Tanwble Assets CurrentAssets Debtors & Prepayments Cash at Bank and in Hand Total Current A%ets 29.737 a0￿17 29.737 >1.517 Creditors: Amounts fallln8 due withtn one year NEf CURRENT AWT5 1241 1241 30.493 30.493 TOTAL ASSEfs less Current r￿bilitieS 30.493 30.493 cxedltots: Amounts fallln8 due more than one year aoA93 30A93 Funds of the Chxity General Funds Restricted Funds 30.493 30.493 Totsl Funds 30WJ3 1110712024 Approved by the Trustees on........ . . Signed on th•r behalf by Trustee. ............._...._.._..._......_..._._....._......._........._......_..._.............._... ............. Rebecca Strike Prlnt Name: The notes on pages 8 to IS forni part ofthese financial ststement WINSLEY ACORNS PRE.SCHOOL NOTES TO THE FINANaAL sfATEMEpifs FOR THE PERIOD I- SEPTEMBER 2022 TO 31 sr AUGUS[ 2023 I. ACCOUIfflNG pouaES The finanual statements have been prepared under the historical cost comiention with items reco8ni5ed at cost or transaction value unless Otherwise stated In the retevant notes. The firtan¢ial siatements have been prepared in accordan￿ with the Staternent of Recommended Practi￿. Accounting and ReportTrn8 by Charities preparing their accounts in accordance WFth the Financial Reporting stsndard applicable in the UK and Republlc of Ireland IFRS1021 leffettive ljanuary 2015)- (Charities SORP- FRS1021 and the Charitles Act 2011. The Chèrtty meets the definitlon of a publk benefft entity under FR5102. Assets and liabilities are initialty recognised at historical cost unless otherwise stated in the ￿le￿ant accounting policy notes. Preparation of the accounts is on a goi￿ concern ba5i& The trust￿ conskler that there are no material uncertainties about the u￿rit￿5 abilttyto ctintinue asa goin8 concem. Incomlng Resources Recoqnitson oflrtomhiq Rewrces These are induded in the Ststement of Anandal Activits￿ (SOFA) when: the charity becomes entitled to the re50uro5". . the trustees are virtually certain wlll recth the resour￿. aftd . the monetary Yalue can be measured wtth sufficient reliabi Where incoming resources have rekited expen(rrture las wlth fvndralslng or ojntract income) the incoming resour￿ and related expendlture are reported 8ross in the SOF Grants and Dmations a￿ onty Included In the SOFA when the tharity has unconditional entitlemeftt to the resour￿. ToxReclaims Donatlons and61fi5 Incoming resources from tax redaims are included in the SOFA atthe same tlme as the 8iftto which they relate. This is only included in the SOFA once the related good5 or ser¥ice5 have been dellvered. Grfts Kind Gifts in kind are accounted for at a reasonable estimate of theirvalue to the d￿rity or the amount actually realised. Gifts in kind for sale or distribution are indude(l in the accounts as gift5 only when sold or distributed by the charity. Gifts in kind for use by the tharÉty arè induded in the SOFA as incoming resources when receivable. These are only induded in irKomin8 resources {with an equi¥alent amount In resource5 expended) where the benefit to the charity is reaSona￿V quantTfiable. measurable and material. The Trrdlue placed on these resources is the estimated value to the charity of the Servi￿ or faufrty receNed. WINSLEY ACORNS PRE-SCHOOL NOTES TO THE FINANCIAL STATEMEKfs FOR THE PERIOD isf SEPTEMBER 2022 TO 31ST AUGUST 2023 (Continued} VolvntEerHe The value of anyvoluntary help recew 6 not induded in the ac(ounts Imrt Is described in thetru5tee5' annual report. This is included in the accounts when rffeNable. This induded any gain or loss on thesale of imiestments and anygain or kJ55 re5ultiry from r￿aluIng inve5trnents to marketvalue at the end ofthe year. EKpendlt¢Ke and Llabllltles Uablllties are recogni5ed as as thae is a orforstrucll¥e oblytion committingthe tharityto pay out re50urce5. Include costs ofthe prepardtion and ￿MinatIon ofStstut￿Y accourrts. the costs of the tNstees' meetinBs and cost of any legal advi￿ to trustees on gownarKe orconstit￿l matter Where the chartty gives 3 grant wlth condltions for its bel￿1 spetsfic level of servlo or output to be provkfed. SLKh grants areonly reco8nise(l in the SOFA On￿ the redpient of the grant has provided the 5peofled servlce or output. These are only recognised in the accounts when a ￿MmI￿￿ent has been made and there are no condition5 to be met relatingto a grant t*thith remain in control of the thaiity. Support cosrs indude central funrtions and have been allocated to acb¥ity C05t (Jte8orie5 on 8 basis tonsistent with the use of thè reSoUr￿s, ￿ allocating property costs byfloor area5. or per cawal employed. staff costs by thetime spent and other costs ty th￿r u5a8t Tangible fixed assets for use by the tharity. these are CapIts￿sed If can be used for more than one year and cost at least£i.5(X). They are valued at cost or. rfwfted. at thevalue to the tharity on receipt. Investments quoted on a recwised 5to¢k exthary arevalued at Ma￿ value at the year end. Other investment assets are induded at trustees, ljest estimate of market value. The￿ has been no thange to the accounting policie5 {valuation ru￿5 and methods of accountin81 since last year. Depredatlon Is calculated at a rate to write off the c05t of tsn81b1ef￿ed assets on a Reduting Balance Basls their estimated useful 14ves. The rate5 applied per annum are as folbows: Future5. Fittirgs and EquiwiRnt 25% WINSLEIACORNS PRE.SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 1ST SEPTEMBER 2022 TO 315r AUGUST 2023 (Continuedl I. TANGIBLE FIXED ASSErs Equipment EquipTh*nt Tot l.Sep22 Additions Cost at 31-Aug-23 Depredallon Charge Depreciation at i.Sep22 31-Aug-23 Net Book Value 31-Au8.23 31-Au8.22 Net Book Value The annual commitments under non